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) | -0.51 | 0 | 0.47 | -84.98 | -0.04 | 0 | -0.02 | 0 | -0.04 | 0 | 0.16 | -48.39 | 0 | 0 | 320.00 | -69.03 | -0.61 | 0 | -0.86 | 0 | 0.08 | 0.0 | 0.01 | 0 | 0.00 | 0 |
| 2022 (9) | -0.28 | 0 | 3.13 | 306.49 | -2.74 | 0 | -0.02 | 0 | 2.85 | 3066.67 | 0.31 | 675.0 | 0 | 0 | 1033.33 | 675.0 | -0.24 | 0 | 0.28 | 0 | 0.08 | -11.11 | 0 | 0 | -77.78 | 0 |
| 2021 (8) | -0.68 | 0 | 0.77 | -65.16 | 0.16 | 0 | 0.01 | -98.21 | 0.09 | -90.91 | 0.04 | -63.64 | 0 | 0 | 133.33 | -3.03 | -1.03 | 0 | -5.0 | 0 | 0.09 | 28.57 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -1.22 | 0 | 2.21 | 194.67 | -1.02 | 0 | 0.56 | 0 | 0.99 | 661.54 | 0.11 | 1000.0 | 0 | 0 | 137.50 | 1000.0 | -1.55 | 0 | -2.56 | 0 | 0.07 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.62 | 0 | 0.75 | 0 | -0.14 | 0 | -0.01 | 0 | 0.13 | 0 | 0.01 | -91.67 | 0 | 0 | 12.50 | -91.67 | -1.29 | 0 | -5.31 | 0 | 0.07 | 40.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.6 | 0 | -0.14 | 0 | 0.77 | -40.31 | -0.04 | 0 | -0.74 | 0 | 0.12 | -58.62 | 0 | 0 | 150.00 | -6.9 | -0.93 | 0 | -2.5 | 0 | 0.05 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.2 | 0 | -1.74 | 0 | 1.29 | 0 | -0.45 | 0 | -1.54 | 0 | 0.29 | 625.0 | 0 | 0 | 161.11 | 2195.83 | -0.69 | 0 | -4.58 | 0 | 0.05 | -44.44 | 0.01 | -99.04 | 0.00 | 0 |
| 2016 (3) | -0.7 | 0 | 29.37 | 0 | -29.46 | 0 | 1.1 | 0 | 28.67 | 0 | 0.04 | -96.55 | -0.95 | 0 | 7.02 | -98.12 | -2.09 | 0 | -2.5 | 0 | 0.09 | -30.77 | 1.04 | 36.84 | 0.00 | 0 |
| 2015 (2) | -1.54 | 0 | -3.21 | 0 | 4.37 | 238.76 | -0.19 | 0 | -4.75 | 0 | 1.16 | -73.64 | -0.03 | 0 | 374.19 | -82.99 | -2.35 | 0 | -1.64 | 0 | 0.13 | 18.18 | 0.76 | 0 | 0.00 | 0 |
| 2014 (1) | 0.34 | 0 | -3.39 | 0 | 1.29 | 16.22 | -0.02 | 0 | -3.05 | 0 | 4.4 | 7233.33 | 0.09 | 0 | 2200.00 | 0 | -1.12 | 0 | -1.16 | 0 | 0.11 | 120.0 | 0 | 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) | -0.06 | 14.29 | 62.5 | 0.18 | 1900.0 | 300.0 | -0.01 | 0.0 | 75.0 | 0.01 | -66.67 | 0 | 0.12 | 250.0 | 148.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | -70.0 | 26.09 | -0.42 | -281.82 | -121.05 | 0.02 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.07 | 70.83 | 73.08 | -0.01 | -102.94 | -103.23 | -0.01 | 0 | 80.0 | 0.03 | 175.0 | 250.0 | -0.08 | -180.0 | -260.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.1 | 50.0 | 58.33 | -0.11 | 31.25 | 67.65 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.24 | -60.0 | -161.54 | 0.34 | 950.0 | -29.17 | 0 | 100.0 | 100.0 | -0.04 | 0 | -500.0 | 0.1 | 152.63 | -88.51 | 0.13 | 333.33 | 44.44 | 0 | 0 | 0 | 1300.00 | 333.33 | 44.44 | -0.2 | -42.86 | -148.78 | -0.16 | 5.88 | -134.78 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.15 | 6.25 | 40.0 | -0.04 | 55.56 | -101.65 | -0.02 | 50.0 | 98.9 | 0 | 0 | 100.0 | -0.19 | 24.0 | -108.76 | 0.03 | -75.0 | 0 | 0 | 0 | 0 | 300.00 | -75.0 | 0 | -0.14 | 39.13 | 22.22 | -0.17 | 10.53 | -147.22 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | -0.16 | 38.46 | 11.11 | -0.09 | -129.03 | -111.11 | -0.04 | 20.0 | 88.24 | 0 | 100.0 | 0 | -0.25 | -600.0 | -139.68 | 0.12 | 20.0 | 1100.0 | 0 | 0 | 0 | 1200.00 | 20.0 | 0 | -0.23 | 4.17 | 28.12 | -0.19 | 44.12 | 94.41 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.26 | -166.67 | -44.44 | 0.31 | -35.42 | 1133.33 | -0.05 | 93.98 | -171.43 | -0.02 | -300.0 | -300.0 | 0.05 | -94.25 | 123.81 | 0.1 | 11.11 | 233.33 | 0 | 0 | 0 | 1000.00 | 11.11 | 0 | -0.24 | -158.54 | -9.09 | -0.34 | -173.91 | -3.03 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (14) | 0.39 | 256.0 | 343.75 | 0.48 | -80.17 | 0 | -0.83 | 54.4 | -386.21 | 0.01 | 200.0 | 0 | 0.87 | -59.91 | 643.75 | 0.09 | 0 | 0 | 0 | 0 | 0 | 900.00 | 0 | 0 | 0.41 | 327.78 | 270.83 | 0.46 | 27.78 | 146.46 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 81.25 | 223.5 | 0 |
| 22Q1 (13) | -0.25 | -38.89 | -56.25 | 2.42 | 198.77 | 0 | -1.82 | -435.29 | -1400.0 | -0.01 | 0 | 0 | 2.17 | 244.44 | 1456.25 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | 43.75 | 28.0 | 0.36 | 110.59 | 228.57 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | -65.79 | 0 | 0 |
| 21Q4 (12) | -0.18 | 0.0 | 37.93 | 0.81 | 2800.0 | 4150.0 | -0.34 | -585.71 | -585.71 | 0 | -100.0 | -100.0 | 0.63 | 400.0 | 303.23 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.32 | -45.45 | 43.86 | -3.4 | -930.3 | -123.68 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.18 | -12.5 | 25.0 | -0.03 | 0 | 57.14 | 0.07 | -75.86 | 333.33 | 0.01 | 0 | -97.92 | -0.21 | -31.25 | 32.26 | 0.03 | 0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.22 | 8.33 | 29.03 | -0.33 | 66.67 | 62.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.16 | 0.0 | 60.98 | 0 | 0 | -100.0 | 0.29 | 107.14 | 131.52 | 0 | 0 | -100.0 | -0.16 | 0.0 | -111.19 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.24 | 4.0 | 41.46 | -0.99 | -253.57 | -419.35 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.16 | 44.83 | 44.83 | 0 | 100.0 | -100.0 | 0.14 | 100.0 | 200.0 | 0 | -100.0 | 100.0 | -0.16 | 48.39 | -194.12 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.25 | 56.14 | 3.85 | -0.28 | 81.58 | 34.88 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.29 | -20.83 | -45.0 | -0.02 | 71.43 | -100.0 | 0.07 | 333.33 | 200.0 | 0.07 | -85.42 | 600.0 | -0.31 | 0.0 | -47.62 | 0.02 | -66.67 | 100.0 | 0 | 0 | 0 | 40.00 | 0 | -20.0 | -0.57 | -83.87 | -235.29 | -1.52 | -72.73 | 53.66 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.24 | 41.46 | 7.69 | -0.07 | -103.8 | -122.58 | -0.03 | 96.74 | -50.0 | 0.48 | 860.0 | 220.0 | -0.31 | -121.68 | -720.0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.31 | 24.39 | -6.9 | -0.88 | -383.87 | 12.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q2 (6) | -0.41 | -41.38 | -141.18 | 1.84 | 300.0 | 308.89 | -0.92 | -557.14 | -1940.0 | 0.05 | 600.0 | 400.0 | 1.43 | 741.18 | 410.71 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.41 | -57.69 | -95.24 | 0.31 | 172.09 | 172.09 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -124.24 | 0 | 0 |
| 20Q1 (5) | -0.29 | -45.0 | -141.67 | 0.46 | 4700.0 | 0 | -0.14 | -100.0 | -566.67 | -0.01 | -200.0 | 0 | 0.17 | 180.95 | 241.67 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 150.00 | 200.0 | 0 | -0.26 | -52.94 | -36.84 | -0.43 | 86.89 | 21.82 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.2 | 23.08 | 0.0 | -0.01 | -103.23 | 0.0 | -0.07 | -250.0 | 0.0 | 0.01 | -93.33 | 0.0 | -0.21 | -520.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 50.00 | 0 | 0.0 | -0.17 | 41.38 | 0.0 | -3.28 | -228.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.26 | -52.94 | 0.0 | 0.31 | -31.11 | 0.0 | -0.02 | -140.0 | 0.0 | 0.15 | 1400.0 | 0.0 | 0.05 | -82.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.29 | -38.1 | 0.0 | -1.0 | -132.56 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.17 | -41.67 | 0.0 | 0.45 | 0 | 0.0 | 0.05 | 66.67 | 0.0 | 0.01 | 0 | 0.0 | 0.28 | 333.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.21 | -10.53 | 0.0 | -0.43 | 21.82 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
