現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | -1.56 | 0 | -0.77 | 0 | 2.93 | 463.46 | -0.3 | 0 | -2.33 | 0 | 0.07 | -41.67 | -0.04 | 0 | 2.55 | -62.88 | -0.83 | 0 | -0.76 | 0 | 0.34 | 25.93 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.23 | 0 | 0.82 | 0 | 0.52 | -49.51 | 0.27 | 0 | 0.59 | 0 | 0.12 | 140.0 | -0.02 | 0 | 6.86 | 83.77 | -0.61 | 0 | -0.37 | 0 | 0.27 | 28.57 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.74 | 0 | -0.37 | 0 | 1.03 | 0 | -0.04 | 0 | -1.11 | 0 | 0.05 | -82.76 | -0.05 | 0 | 3.73 | -74.14 | -0.36 | 0 | -0.33 | 0 | 0.21 | 50.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2020 (7) | 0.42 | 0 | -0.25 | 0 | 0 | 0 | 0.03 | 0 | 0.17 | 0 | 0.29 | -56.06 | -0.02 | 0 | 14.43 | -12.56 | -0.23 | 0 | -0.12 | 0 | 0.14 | 7.69 | 0.02 | 0.0 | 1050.00 | 0 |
| 2019 (6) | -0.35 | 0 | -0.54 | 0 | 0.3 | -40.0 | -0.69 | 0 | -0.89 | 0 | 0.66 | 3200.0 | -0.01 | 0 | 16.50 | 2581.25 | 0.26 | -29.73 | 0.26 | -27.78 | 0.13 | 62.5 | 0.02 | 100.0 | -85.37 | 0 |
| 2018 (5) | 0.03 | -93.88 | -0.2 | 0 | 0.5 | -51.46 | -0.05 | 0 | -0.17 | 0 | 0.02 | -83.33 | -0.94 | 0 | 0.62 | -82.26 | 0.37 | -31.48 | 0.36 | -10.0 | 0.08 | 0.0 | 0.01 | 0.0 | 6.67 | -93.33 |
| 2017 (4) | 0.49 | 345.45 | -0.91 | 0 | 1.03 | 1187.5 | 0.02 | 100.0 | -0.42 | 0 | 0.12 | 50.0 | -0.01 | 0 | 3.47 | 9.25 | 0.54 | 170.0 | 0.4 | 207.69 | 0.08 | -11.11 | 0.01 | -66.67 | 100.00 | 127.27 |
| 2016 (3) | 0.11 | 0 | -0.1 | 0 | 0.08 | -27.27 | 0.01 | 0 | 0.01 | 0 | 0.08 | 60.0 | 0 | 0 | 3.17 | 33.33 | 0.2 | 1900.0 | 0.13 | 0 | 0.09 | -25.0 | 0.03 | 0.0 | 44.00 | 0 |
| 2015 (2) | -0.22 | 0 | -0.01 | 0 | 0.11 | -72.5 | -0.14 | 0 | -0.23 | 0 | 0.05 | -50.0 | 0 | 0 | 2.38 | -56.9 | 0.01 | 0 | -0.03 | 0 | 0.12 | -33.33 | 0.03 | 0.0 | -183.33 | 0 |
| 2014 (1) | -0.27 | 0 | -0.07 | 0 | 0.4 | 0 | -0.02 | 0 | -0.34 | 0 | 0.1 | 100.0 | 0 | 0 | 5.52 | 21.55 | -0.25 | 0 | -0.23 | 0 | 0.18 | 12.5 | 0.03 | 200.0 | 0.00 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | -0.75 | -38.89 | -725.0 | 0.34 | 247.83 | 0 | -0.04 | -33.33 | -157.14 | 0.03 | 175.0 | -89.29 | -0.41 | 46.75 | -441.67 | -0.12 | -700.0 | -250.0 | 0.22 | 0 | 175.0 | -12.63 | -605.26 | -188.42 | -0.25 | -38.89 | -92.31 | -0.3 | -150.0 | -275.0 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.54 | -575.0 | -170.0 | -0.23 | 65.67 | -109.09 | -0.03 | -127.27 | -112.0 | -0.04 | -33.33 | -300.0 | -0.77 | -2.67 | -148.39 | 0.02 | -75.0 | 0.0 | 0 | 100.0 | 100.0 | 2.50 | -82.5 | -36.25 | -0.18 | 18.18 | -5.88 | -0.12 | 29.41 | -71.43 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.08 | 57.89 | -300.0 | -0.67 | -219.05 | -171.28 | 0.11 | -96.18 | 237.5 | -0.03 | 88.46 | -130.0 | -0.75 | -87.5 | -181.52 | 0.08 | -20.0 | 0 | -0.14 | -16.67 | -1300.0 | 14.29 | -37.14 | 0 | -0.22 | -22.22 | -69.23 | -0.17 | 0.0 | -88.89 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.19 | -258.33 | -46.15 | -0.21 | 0 | -950.0 | 2.88 | 4014.29 | 928.57 | -0.26 | -192.86 | -188.89 | -0.4 | -433.33 | -166.67 | 0.1 | 25.0 | 900.0 | -0.12 | -250.0 | 0 | 22.73 | 59.09 | 559.09 | -0.18 | -38.46 | 5.26 | -0.17 | -112.5 | -21.43 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.12 | 160.0 | 128.57 | 0 | 100.0 | -100.0 | 0.07 | -72.0 | -85.71 | 0.28 | 2900.0 | 660.0 | 0.12 | 138.71 | 129.27 | 0.08 | 300.0 | 500.0 | 0.08 | 188.89 | 900.0 | 14.29 | 264.29 | 400.0 | -0.13 | 23.53 | -8.33 | -0.08 | -14.29 | 33.33 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.2 | -900.0 | 16.67 | -0.11 | -111.7 | 45.0 | 0.25 | 412.5 | 4.17 | -0.01 | -110.0 | 0 | -0.31 | -133.7 | 29.55 | 0.02 | 0 | -33.33 | -0.09 | -800.0 | -800.0 | 3.92 | 0 | -62.09 | -0.17 | -30.77 | -41.67 | -0.07 | 22.22 | 12.5 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.02 | 84.62 | 77.78 | 0.94 | 4800.0 | 4800.0 | -0.08 | -128.57 | -188.89 | 0.1 | 211.11 | 400.0 | 0.92 | 713.33 | 936.36 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0.0 | -0.00 | -100.0 | -100.0 | -0.13 | 31.58 | -85.71 | -0.09 | 35.71 | -12.5 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.13 | 69.05 | -1400.0 | -0.02 | -300.0 | 86.67 | 0.28 | -42.86 | 33.33 | -0.09 | -80.0 | -350.0 | -0.15 | 63.41 | -7.14 | 0.01 | 150.0 | -66.67 | 0 | 100.0 | 100.0 | 3.45 | 172.41 | -58.62 | -0.19 | -58.33 | -375.0 | -0.14 | -16.67 | -180.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.42 | -75.0 | -121.05 | 0.01 | 105.0 | 105.26 | 0.49 | 104.17 | 276.92 | -0.05 | 0 | -400.0 | -0.41 | 6.82 | -7.89 | -0.02 | -166.67 | -150.0 | -0.01 | 0.0 | 66.67 | -4.76 | -146.03 | -141.67 | -0.12 | 0.0 | 29.41 | -0.12 | -50.0 | -33.33 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.24 | -166.67 | -1100.0 | -0.2 | -900.0 | 0 | 0.24 | 166.67 | 580.0 | 0 | -100.0 | 100.0 | -0.44 | -300.0 | -2100.0 | 0.03 | 200.0 | -50.0 | -0.01 | 0.0 | 0 | 10.34 | 189.66 | -17.24 | -0.12 | -71.43 | 14.29 | -0.08 | 0.0 | 27.27 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.09 | -1000.0 | -114.06 | -0.02 | 86.67 | 81.82 | 0.09 | -57.14 | 550.0 | 0.02 | 200.0 | -88.89 | -0.11 | 21.43 | -120.75 | 0.01 | -66.67 | -93.75 | -0.01 | 50.0 | -120.0 | 3.57 | -57.14 | -87.5 | -0.07 | -75.0 | -333.33 | -0.08 | -60.0 | -260.0 | 0.05 | 0.0 | 66.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q1 (9) | 0.01 | 105.26 | -90.0 | -0.15 | 21.05 | -114.29 | 0.21 | 61.54 | 450.0 | -0.02 | -100.0 | -100.0 | -0.14 | 63.16 | -566.67 | 0.03 | -25.0 | 0.0 | -0.02 | 33.33 | 50.0 | 8.33 | -27.08 | 72.22 | -0.04 | 76.47 | -180.0 | -0.05 | 44.44 | -266.67 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (8) | -0.19 | -850.0 | -205.56 | -0.19 | 0 | -35.71 | 0.13 | 360.0 | 165.0 | -0.01 | 0.0 | 92.86 | -0.38 | -1800.0 | -1050.0 | 0.04 | -33.33 | -73.33 | -0.03 | 0 | 0 | 11.43 | -8.57 | -23.81 | -0.17 | -21.43 | -440.0 | -0.09 | 18.18 | -280.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | -0.02 | -103.12 | 87.5 | 0 | 100.0 | 100.0 | -0.05 | -150.0 | -150.0 | -0.01 | -105.56 | 95.0 | -0.02 | -103.77 | 93.33 | 0.06 | -62.5 | -53.85 | 0 | -100.0 | 100.0 | 12.50 | -56.25 | 0.0 | -0.14 | -566.67 | -450.0 | -0.11 | -320.0 | -375.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q2 (6) | 0.64 | 540.0 | 420.0 | -0.11 | -57.14 | 54.17 | -0.02 | 66.67 | -104.65 | 0.18 | 1900.0 | 190.0 | 0.53 | 1666.67 | 220.45 | 0.16 | 433.33 | -33.33 | 0.05 | 225.0 | 0 | 28.57 | 490.48 | 21.43 | 0.03 | -40.0 | -57.14 | 0.05 | 66.67 | -37.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 800.00 | 380.0 | 580.0 |
| 20Q1 (5) | 0.1 | -44.44 | 155.56 | -0.07 | 50.0 | -133.33 | -0.06 | 70.0 | -160.0 | -0.01 | 92.86 | 93.75 | 0.03 | -25.0 | 114.29 | 0.03 | -80.0 | -78.57 | -0.04 | 0 | -133.33 | 4.84 | -67.74 | -67.51 | 0.05 | 0.0 | -44.44 | 0.03 | -40.0 | -66.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 166.67 | -25.93 | 211.11 |
| 19Q4 (4) | 0.18 | 212.5 | 0.0 | -0.14 | 0.0 | 0.0 | -0.2 | -900.0 | 0.0 | -0.14 | 30.0 | 0.0 | 0.04 | 113.33 | 0.0 | 0.15 | 15.38 | 0.0 | 0 | 100.0 | 0.0 | 15.00 | 20.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 225.00 | 198.44 | 0.0 |
| 19Q3 (3) | -0.16 | 20.0 | 0.0 | -0.14 | 41.67 | 0.0 | -0.02 | -104.65 | 0.0 | -0.2 | 0.0 | 0.0 | -0.3 | 31.82 | 0.0 | 0.13 | -45.83 | 0.0 | -0.14 | 0 | 0.0 | 12.50 | -46.88 | 0.0 | 0.04 | -42.86 | 0.0 | 0.04 | -50.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -228.57 | -37.14 | 0.0 |
| 19Q2 (2) | -0.2 | -11.11 | 0.0 | -0.24 | -700.0 | 0.0 | 0.43 | 330.0 | 0.0 | -0.2 | -25.0 | 0.0 | -0.44 | -109.52 | 0.0 | 0.24 | 71.43 | 0.0 | 0 | -100.0 | 0.0 | 23.53 | 57.98 | 0.0 | 0.07 | -22.22 | 0.0 | 0.08 | -11.11 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -166.67 | -11.11 | 0.0 |
| 19Q1 (1) | -0.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 14.89 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -150.00 | 0.0 | 0.0 |
