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) | 1.84 | -35.21 | 1.22 | 87.69 | -2.31 | 0 | -0.19 | 0 | 3.06 | -12.32 | 0.1 | -81.48 | -0.32 | 0 | 0.91 | -77.01 | -0.07 | 0 | 0.26 | -60.0 | 1.07 | -4.46 | 0.05 | 0.0 | 133.33 | -14.55 |
| 2022 (9) | 2.84 | 0 | 0.65 | 0 | -5.52 | 0 | -0.09 | 0 | 3.49 | 0 | 0.54 | 200.0 | 0 | 0 | 3.95 | 152.16 | 0.63 | 0 | 0.65 | 0 | 1.12 | 2.75 | 0.05 | -16.67 | 156.04 | 0 |
| 2021 (8) | -0.25 | 0 | -0.73 | 0 | 3.58 | 0 | 0.1 | 0 | -0.98 | 0 | 0.18 | -60.0 | 0 | 0 | 1.57 | -68.22 | -0.92 | 0 | -1.29 | 0 | 1.09 | 0.0 | 0.06 | 0.0 | 0.00 | 0 |
| 2020 (7) | 1.11 | 2120.0 | -1.45 | 0 | -3.76 | 0 | -0.01 | 0 | -0.34 | 0 | 0.45 | 60.71 | 0.16 | 1500.0 | 4.93 | 80.25 | -1.41 | 0 | -1.14 | 0 | 1.09 | -0.91 | 0.06 | 20.0 | 11100.00 | 44300.0 |
| 2019 (6) | 0.05 | -97.21 | 7.09 | 91.11 | -6.3 | 0 | 0.03 | 0.0 | 7.14 | 29.82 | 0.28 | -70.53 | 0.01 | 0 | 2.73 | -70.53 | -0.76 | 0 | -0.95 | 0 | 1.1 | 10.0 | 0.05 | -16.67 | 25.00 | -91.2 |
| 2018 (5) | 1.79 | -55.69 | 3.71 | 0 | -1.51 | 0 | 0.03 | 0 | 5.5 | 0 | 0.95 | -77.86 | -0.06 | 0 | 9.28 | -61.18 | -0.61 | 0 | -0.43 | 0 | 1.0 | -33.77 | 0.06 | -14.29 | 284.13 | 231.25 |
| 2017 (4) | 4.04 | 26.25 | -4.48 | 0 | 1.47 | -21.39 | -5.65 | 0 | -0.44 | 0 | 4.29 | -14.71 | -0.02 | 0 | 23.90 | 14.27 | 0.05 | 0 | 3.13 | 71.98 | 1.51 | -40.32 | 0.07 | 0.0 | 85.77 | 18.48 |
| 2016 (3) | 3.2 | 9.59 | -5.36 | 0 | 1.87 | 0 | 0.07 | 0 | -2.16 | 0 | 5.03 | 109.58 | 0.08 | 0 | 20.91 | 325.79 | -0.42 | 0 | 1.82 | 1922.22 | 2.53 | -39.9 | 0.07 | -30.0 | 72.40 | 9.09 |
| 2015 (2) | 2.92 | -29.64 | -1.69 | 0 | -4.0 | 0 | -1.25 | 0 | 1.23 | 0 | 2.4 | -74.55 | -0.19 | 0 | 4.91 | -61.22 | -0.07 | 0 | 0.09 | 0 | 4.21 | -1.86 | 0.1 | 0.0 | 66.36 | -43.71 |
| 2014 (1) | 4.15 | 0 | -9.84 | 0 | 5.82 | -42.38 | 1.26 | 1700.0 | -5.69 | 0 | 9.43 | 1.95 | -0.37 | 0 | 12.67 | -32.96 | 2.17 | 0 | -0.87 | 0 | 4.29 | 19.17 | 0.1 | 66.67 | 117.90 | 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) | 0.56 | -35.63 | -59.12 | -0.22 | -1000.0 | -450.0 | 0.07 | 105.0 | 102.26 | 0.11 | 164.71 | 257.14 | 0.34 | -60.0 | -74.44 | 0.03 | -25.0 | -25.0 | -0.32 | 0 | 0 | 1.36 | -15.84 | -0.23 | -0.19 | -90.0 | -733.33 | -0.14 | -255.56 | -800.0 | 0.26 | -3.7 | -3.7 | 0.01 | 0.0 | 0.0 | 430.77 | 83.2 | -5.67 |
| 23Q3 (19) | 0.87 | 278.26 | -20.18 | -0.02 | -110.0 | 84.62 | -1.4 | -38.61 | -4.48 | -0.17 | -666.67 | -525.0 | 0.85 | 97.67 | -11.46 | 0.04 | 0 | -55.56 | 0 | 0 | 0 | 1.61 | 0 | -35.13 | -0.1 | -162.5 | -140.0 | 0.09 | -50.0 | -67.86 | 0.27 | 0.0 | -3.57 | 0.01 | 0.0 | 0.0 | 235.14 | 370.27 | 22.96 |
| 23Q2 (18) | 0.23 | 21.05 | -73.56 | 0.2 | -84.13 | -75.61 | -1.01 | -2625.0 | 31.76 | 0.03 | 118.75 | 137.5 | 0.43 | -70.34 | -74.56 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.16 | 220.0 | -42.86 | 0.18 | 28.57 | -40.0 | 0.27 | 0.0 | -6.9 | 0.01 | 0.0 | -50.0 | 50.00 | 10.53 | -64.94 |
| 23Q1 (17) | 0.19 | -86.13 | 138.78 | 1.26 | 3250.0 | 0 | 0.04 | 101.29 | -89.74 | -0.16 | -128.57 | -900.0 | 1.45 | 9.02 | 395.92 | 0.04 | 0.0 | -84.62 | 0 | 0 | 0 | 1.27 | -6.96 | -83.15 | 0.05 | 66.67 | -16.67 | 0.14 | 600.0 | 250.0 | 0.27 | 0.0 | -3.57 | 0.01 | 0.0 | 0.0 | 45.24 | -90.09 | 130.47 |
| 22Q4 (16) | 1.37 | 25.69 | 1812.5 | -0.04 | 69.23 | -166.67 | -3.1 | -131.34 | -30900.0 | -0.07 | -275.0 | -163.64 | 1.33 | 38.54 | 6750.0 | 0.04 | -55.56 | -42.86 | 0 | 0 | 0 | 1.36 | -45.28 | -40.52 | 0.03 | -88.0 | 121.43 | 0.02 | -92.86 | 101.89 | 0.27 | -3.57 | 0.0 | 0.01 | 0.0 | -50.0 | 456.67 | 138.81 | 0 |
| 22Q3 (15) | 1.09 | 25.29 | 1111.11 | -0.13 | -115.85 | 74.0 | -1.34 | 9.46 | -148.55 | 0.04 | 150.0 | -50.0 | 0.96 | -43.2 | 334.15 | 0.09 | -40.0 | 50.0 | 0 | 0 | 0 | 2.49 | -39.67 | 20.17 | 0.25 | -10.71 | 180.65 | 0.28 | -6.67 | 833.33 | 0.28 | -3.45 | 3.7 | 0.01 | -50.0 | -50.0 | 191.23 | 34.08 | 579.92 |
| 22Q2 (14) | 0.87 | 277.55 | 514.29 | 0.82 | 0 | 472.73 | -1.48 | -479.49 | -384.62 | -0.08 | -500.0 | 33.33 | 1.69 | 444.9 | 493.02 | 0.15 | -42.31 | 275.0 | 0 | 0 | 0 | 4.12 | -45.16 | 218.34 | 0.28 | 366.67 | 264.71 | 0.3 | 650.0 | 330.77 | 0.29 | 3.57 | 7.41 | 0.02 | 100.0 | 0.0 | 142.62 | 196.05 | 208.67 |
| 22Q1 (13) | -0.49 | -512.5 | -880.0 | 0 | -100.0 | 100.0 | 0.39 | 4000.0 | 30.0 | 0.02 | -81.82 | -33.33 | -0.49 | -2350.0 | -308.33 | 0.26 | 271.43 | 1200.0 | 0 | 0 | 0 | 7.51 | 228.49 | 816.76 | 0.06 | 142.86 | 120.69 | 0.04 | 103.77 | 128.57 | 0.28 | 3.7 | 3.7 | 0.01 | -50.0 | -50.0 | -148.48 | 0 | -345.45 |
| 21Q4 (12) | -0.08 | -188.89 | 11.11 | 0.06 | 112.0 | -96.72 | -0.01 | -100.36 | 99.56 | 0.11 | 37.5 | 266.67 | -0.02 | 95.12 | -101.15 | 0.07 | 16.67 | -61.11 | 0 | 0 | 0 | 2.29 | 10.57 | -78.4 | -0.14 | 54.84 | 81.08 | -1.06 | -3633.33 | -19.1 | 0.27 | 0.0 | -3.57 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q3 (11) | 0.09 | 142.86 | -43.75 | -0.5 | -127.27 | 71.26 | 2.76 | 430.77 | 1051.72 | 0.08 | 166.67 | 14.29 | -0.41 | 4.65 | 74.05 | 0.06 | 50.0 | -25.0 | 0 | 0 | -100.0 | 2.07 | 59.83 | -44.91 | -0.31 | -82.35 | 3.12 | 0.03 | 123.08 | 107.69 | 0.27 | 0.0 | -3.57 | 0.02 | 0.0 | 0.0 | 28.12 | 121.43 | 0 |
| 21Q2 (10) | -0.21 | -320.0 | -187.5 | -0.22 | -214.29 | 29.03 | 0.52 | 73.33 | -13.33 | -0.12 | -500.0 | 7.69 | -0.43 | -258.33 | -514.29 | 0.04 | 100.0 | -75.0 | 0 | 0 | -100.0 | 1.29 | 57.93 | -77.67 | -0.17 | 41.38 | 10.53 | -0.13 | 7.14 | -425.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -131.25 | -293.75 | -280.47 |
| 21Q1 (9) | -0.05 | 44.44 | -106.25 | -0.07 | -103.83 | 94.26 | 0.3 | 113.22 | 116.76 | 0.03 | 0.0 | 50.0 | -0.12 | -106.9 | 71.43 | 0.02 | -88.89 | -33.33 | 0 | 0 | 0 | 0.82 | -92.26 | -30.6 | -0.29 | 60.81 | -81.25 | -0.14 | 84.27 | -240.0 | 0.27 | -3.57 | 0.0 | 0.02 | 0.0 | 0.0 | -33.33 | 0 | -116.25 |
| 20Q4 (8) | -0.09 | -156.25 | 35.71 | 1.83 | 205.17 | 207.65 | -2.27 | -682.76 | 30.79 | 0.03 | -57.14 | -62.5 | 1.74 | 210.13 | 194.57 | 0.18 | 125.0 | 12.5 | 0 | -100.0 | 0 | 10.59 | 181.91 | 58.82 | -0.74 | -131.25 | -335.29 | -0.89 | -128.21 | -206.9 | 0.28 | 0.0 | 3.7 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 0.16 | -33.33 | -64.44 | -1.74 | -461.29 | -35.94 | -0.29 | -148.33 | 91.52 | 0.07 | 153.85 | 450.0 | -1.58 | -2157.14 | -90.36 | 0.08 | -50.0 | 0.0 | 0.05 | -50.0 | 0 | 3.76 | -35.21 | 26.29 | -0.32 | -68.42 | -39.13 | -0.39 | -1075.0 | -225.0 | 0.28 | 3.7 | 3.7 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 20Q2 (6) | 0.24 | -70.0 | 177.42 | -0.31 | 74.59 | -103.07 | 0.6 | 133.52 | 81.82 | -0.13 | -750.0 | -333.33 | -0.07 | 83.33 | -100.72 | 0.16 | 433.33 | 700.0 | 0.1 | 0 | 0 | 5.80 | 390.82 | 659.42 | -0.19 | -18.75 | -72.73 | 0.04 | -60.0 | 110.0 | 0.27 | 0.0 | -3.57 | 0.02 | 0.0 | 100.0 | 72.73 | -64.55 | 0 |
| 20Q1 (5) | 0.8 | 671.43 | 1500.0 | -1.22 | 28.24 | -6000.0 | -1.79 | 45.43 | -2337.5 | 0.02 | -75.0 | 100.0 | -0.42 | 77.17 | -1500.0 | 0.03 | -81.25 | 50.0 | 0 | 0 | 0 | 1.18 | -82.28 | 50.0 | -0.16 | 5.88 | 36.0 | 0.1 | 134.48 | 176.92 | 0.27 | 0.0 | -3.57 | 0.02 | 100.0 | 100.0 | 205.13 | 0 | 556.41 |
| 19Q4 (4) | -0.14 | -131.11 | 0.0 | -1.7 | -32.81 | 0.0 | -3.28 | 4.09 | 0.0 | 0.08 | 500.0 | 0.0 | -1.84 | -121.69 | 0.0 | 0.16 | 100.0 | 0.0 | 0 | 0 | 0.0 | 6.67 | 124.17 | 0.0 | -0.17 | 26.09 | 0.0 | -0.29 | -141.67 | 0.0 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.45 | 245.16 | 0.0 | -1.28 | -112.69 | 0.0 | -3.42 | -1136.36 | 0.0 | -0.02 | 33.33 | 0.0 | -0.83 | -108.49 | 0.0 | 0.08 | 300.0 | 0.0 | 0 | 0 | 0.0 | 2.97 | 289.59 | 0.0 | -0.23 | -109.09 | 0.0 | -0.12 | 70.0 | 0.0 | 0.27 | -3.57 | 0.0 | 0.01 | 0.0 | 0.0 | 281.25 | 0 | 0.0 |
| 19Q2 (2) | -0.31 | -720.0 | 0.0 | 10.09 | 50550.0 | 0.0 | 0.33 | 312.5 | 0.0 | -0.03 | -400.0 | 0.0 | 9.78 | 32500.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.76 | -3.05 | 0.0 | -0.11 | 56.0 | 0.0 | -0.4 | -207.69 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.05 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 31.25 | 0.0 | 0.0 |
