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) | 0.88 | -2.22 | -0.15 | 0 | -0.09 | 0 | 0.11 | -80.7 | 0.73 | 10.61 | 0.13 | -48.0 | 0 | 0 | 1.64 | -39.32 | 0.13 | -56.67 | -0.28 | 0 | 0.28 | -9.68 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.9 | 0 | -0.24 | 0 | -0.06 | 0 | 0.57 | 0 | 0.66 | 0 | 0.25 | 25.0 | 0.01 | 0 | 2.71 | 6.72 | 0.3 | -6.25 | 0.29 | 26.09 | 0.31 | 10.71 | 0 | 0 | 150.00 | 0 |
| 2021 (8) | -0.6 | 0 | -0.27 | 0 | -0.2 | 0 | -0.23 | 0 | -0.87 | 0 | 0.2 | -59.18 | 0 | 0 | 2.54 | -67.99 | 0.32 | 300.0 | 0.23 | 228.57 | 0.28 | 3.7 | 0 | 0 | -117.65 | 0 |
| 2020 (7) | 0.2 | -13.04 | -0.67 | 0 | 0.63 | 0 | -0.05 | 0 | -0.47 | 0 | 0.49 | -9.26 | -0.01 | 0 | 7.93 | -19.39 | 0.08 | 0 | 0.07 | 0 | 0.27 | 8.0 | 0 | 0 | 58.82 | -66.75 |
| 2019 (6) | 0.23 | -71.25 | -0.79 | 0 | -0.33 | 0 | -0.1 | 0 | -0.56 | 0 | 0.54 | 92.86 | -0.02 | 0 | 9.84 | 107.96 | -0.06 | 0 | -0.12 | 0 | 0.25 | 31.58 | 0 | 0 | 176.92 | -4.9 |
| 2018 (5) | 0.8 | 29.03 | 0.4 | 0 | -0.12 | 0 | -0.29 | 0 | 1.2 | 1233.33 | 0.28 | 250.0 | 0 | 0 | 4.73 | 347.55 | 0.11 | -64.52 | 0.24 | 140.0 | 0.19 | 5.56 | 0 | 0 | 186.05 | -15.98 |
| 2017 (4) | 0.62 | -39.22 | -0.53 | 0 | -0.79 | 0 | 0.06 | -93.26 | 0.09 | -88.0 | 0.08 | -74.19 | 0 | 0 | 1.06 | -67.82 | 0.31 | -74.17 | 0.1 | -87.01 | 0.18 | 5.88 | 0 | 0 | 221.43 | 104.06 |
| 2016 (3) | 1.02 | -12.82 | -0.27 | 0 | -0.79 | 0 | 0.89 | 0 | 0.75 | 4.17 | 0.31 | -26.19 | 0.04 | 0 | 3.28 | -37.53 | 1.2 | 18.81 | 0.77 | -7.23 | 0.17 | 13.33 | 0 | 0 | 108.51 | -8.18 |
| 2015 (2) | 1.17 | 134.0 | -0.45 | 0 | -0.79 | 0 | -0.07 | 0 | 0.72 | 71.43 | 0.42 | 740.0 | -0.03 | 0 | 5.26 | 904.01 | 1.01 | 0.0 | 0.83 | 13.7 | 0.15 | -6.25 | 0.01 | 0 | 118.18 | 110.36 |
| 2014 (1) | 0.5 | -54.13 | -0.08 | 0 | 0.66 | 0 | -0.66 | 0 | 0.42 | -77.05 | 0.05 | -78.26 | -0.03 | 0 | 0.52 | -80.97 | 1.01 | -26.28 | 0.73 | -17.05 | 0.16 | 33.33 | 0 | 0 | 56.18 | -48.46 |
| 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) | 0.49 | 226.67 | 88.46 | -0.06 | 0.0 | 25.0 | 0.09 | 147.37 | 156.25 | 0.05 | 400.0 | 600.0 | 0.43 | 377.78 | 138.89 | 0.03 | -50.0 | -62.5 | 0 | 0 | 0 | 1.89 | -37.42 | -43.16 | 0 | -100.0 | -100.0 | -0.15 | -287.5 | 65.91 | 0.07 | 16.67 | -12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.15 | 114.29 | -34.78 | -0.06 | -200.0 | 40.0 | -0.19 | -850.0 | 0 | 0.01 | 200.0 | -96.97 | 0.09 | 80.0 | -30.77 | 0.06 | 200.0 | -45.45 | 0 | 0 | 0 | 3.02 | 209.05 | -39.97 | 0.09 | 325.0 | 28.57 | 0.08 | 140.0 | -88.41 | 0.06 | -14.29 | -25.0 | 0 | 0 | 0 | 107.14 | 0 | 258.7 |
| 23Q2 (18) | 0.07 | -61.11 | -81.58 | -0.02 | -100.0 | 0.0 | -0.02 | -166.67 | -120.0 | -0.01 | -116.67 | -103.57 | 0.05 | -70.59 | -86.11 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.98 | 122.44 | 29.76 | -0.04 | -150.0 | -130.77 | -0.2 | -1900.0 | -350.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 0.18 | -30.77 | 500.0 | -0.01 | 87.5 | 75.0 | 0.03 | 118.75 | 0 | 0.06 | 700.0 | 250.0 | 0.17 | -5.56 | 1800.0 | 0.01 | -87.5 | -75.0 | 0 | 0 | 0 | 0.44 | -86.79 | -78.4 | 0.08 | -27.27 | 0 | -0.01 | 97.73 | 75.0 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 300.00 | 0 | 300.0 |
| 22Q4 (16) | 0.26 | 13.04 | 1200.0 | -0.08 | 20.0 | -366.67 | -0.16 | 0 | -1700.0 | -0.01 | -103.03 | 0.0 | 0.18 | 38.46 | 260.0 | 0.08 | -27.27 | 366.67 | 0 | 0 | 0 | 3.32 | -33.91 | 347.86 | 0.11 | 57.14 | 10.0 | -0.44 | -163.77 | -588.89 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.23 | -39.47 | 145.1 | -0.1 | -400.0 | 0.0 | 0 | -100.0 | 100.0 | 0.33 | 17.86 | 571.43 | 0.13 | -63.89 | 121.31 | 0.11 | 450.0 | 0.0 | 0 | 0 | 0 | 5.02 | 568.04 | -25.57 | 0.07 | -46.15 | 0 | 0.69 | 762.5 | 2200.0 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 29.87 | -87.42 | 105.86 |
| 22Q2 (14) | 0.38 | 1166.67 | 442.86 | -0.02 | 50.0 | -133.33 | 0.1 | 0 | 155.56 | 0.28 | 800.0 | 255.56 | 0.36 | 3700.0 | 176.92 | 0.02 | -50.0 | -50.0 | 0 | 0 | 0 | 0.75 | -62.97 | -62.03 | 0.13 | 0 | 160.0 | 0.08 | 300.0 | 166.67 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 237.50 | 216.67 | 205.36 |
| 22Q1 (13) | 0.03 | 50.0 | 115.79 | -0.04 | -233.33 | 84.62 | 0 | -100.0 | 100.0 | -0.04 | -300.0 | -233.33 | -0.01 | -120.0 | 97.78 | 0.04 | 233.33 | -50.0 | 0 | 0 | 0 | 2.03 | 251.61 | -49.49 | 0 | -100.0 | -100.0 | -0.04 | -144.44 | -157.14 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 75.00 | 537.5 | 155.26 |
| 21Q4 (12) | 0.02 | 103.92 | -92.86 | 0.03 | 130.0 | 112.5 | 0.01 | 200.0 | -98.31 | -0.01 | 85.71 | 90.0 | 0.05 | 108.2 | 25.0 | -0.03 | -127.27 | -111.54 | 0 | 0 | -100.0 | -1.34 | -119.85 | -112.88 | 0.1 | 0 | -56.52 | 0.09 | 200.0 | -52.63 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 11.76 | 102.31 | -88.66 |
| 21Q3 (11) | -0.51 | -828.57 | -5200.0 | -0.1 | -266.67 | 58.33 | -0.01 | 94.44 | 0.0 | -0.07 | 61.11 | -450.0 | -0.61 | -569.23 | -165.22 | 0.11 | 175.0 | -15.38 | 0 | 0 | 0 | 6.75 | 240.8 | -1.37 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | -72.73 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | -510.00 | -755.71 | -9280.0 |
| 21Q2 (10) | 0.07 | 136.84 | 129.17 | 0.06 | 123.08 | 250.0 | -0.18 | -1700.0 | -357.14 | -0.18 | -700.0 | -460.0 | 0.13 | 128.89 | 146.43 | 0.04 | -50.0 | 180.0 | 0 | 0 | 100.0 | 1.98 | -50.74 | 126.93 | 0.05 | -68.75 | 129.41 | 0.03 | -57.14 | 117.65 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 77.78 | 157.31 | 0 |
| 21Q1 (9) | -0.19 | -167.86 | -218.75 | -0.26 | -8.33 | -73.33 | -0.01 | -101.69 | 0.0 | 0.03 | 130.0 | 200.0 | -0.45 | -1225.0 | -4600.0 | 0.08 | -69.23 | -42.86 | 0 | -100.0 | 100.0 | 4.02 | -61.35 | -68.7 | 0.16 | -30.43 | 328.57 | 0.07 | -63.16 | 216.67 | 0.07 | -12.5 | 16.67 | 0 | 0 | 0 | -135.71 | -230.87 | 0 |
| 20Q4 (8) | 0.28 | 2700.0 | 411.11 | -0.24 | 0.0 | 46.67 | 0.59 | 6000.0 | 6000.0 | -0.1 | -600.0 | 47.37 | 0.04 | 117.39 | 107.41 | 0.26 | 100.0 | 23.81 | 0.02 | 0 | 200.0 | 10.40 | 52.0 | -32.15 | 0.23 | 187.5 | 283.33 | 0.19 | 72.73 | 1800.0 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 103.70 | 1766.67 | 192.18 |
| 20Q3 (7) | 0.01 | 104.17 | -50.0 | -0.24 | -500.0 | -118.18 | -0.01 | -114.29 | 95.65 | 0.02 | -60.0 | 166.67 | -0.23 | 17.86 | -155.56 | 0.13 | 360.0 | 18.18 | 0 | 100.0 | 0 | 6.84 | 193.05 | -11.67 | 0.08 | 147.06 | 366.67 | 0.11 | 164.71 | 283.33 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 5.56 | 0 | 0 |
| 20Q2 (6) | -0.24 | -250.0 | -196.0 | -0.04 | 73.33 | 71.43 | 0.07 | 800.0 | 187.5 | 0.05 | 266.67 | 150.0 | -0.28 | -2900.0 | -354.55 | -0.05 | -135.71 | -135.71 | -0.01 | 0.0 | 0 | -7.35 | -157.25 | -167.23 | -0.17 | -142.86 | -325.0 | -0.17 | -183.33 | -325.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | 0.16 | 277.78 | 220.0 | -0.15 | 66.67 | -87.5 | -0.01 | 0.0 | 0.0 | -0.03 | 84.21 | -130.0 | 0.01 | 101.85 | 133.33 | 0.14 | -33.33 | 55.56 | -0.01 | 50.0 | 0 | 12.84 | -16.21 | 101.22 | -0.07 | -216.67 | -40.0 | -0.06 | -700.0 | -100.0 | 0.06 | -14.29 | 20.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -0.09 | -550.0 | 0.0 | -0.45 | -309.09 | 0.0 | -0.01 | 95.65 | 0.0 | -0.19 | -533.33 | 0.0 | -0.54 | -500.0 | 0.0 | 0.21 | 90.91 | 0.0 | -0.02 | 0 | 0.0 | 15.33 | 97.88 | 0.0 | 0.06 | 300.0 | 0.0 | 0.01 | 116.67 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | -112.50 | 0 | 0.0 |
| 19Q3 (3) | 0.02 | -92.0 | 0.0 | -0.11 | 21.43 | 0.0 | -0.23 | -187.5 | 0.0 | -0.03 | -250.0 | 0.0 | -0.09 | -181.82 | 0.0 | 0.11 | -21.43 | 0.0 | 0 | 0 | 0.0 | 7.75 | -29.18 | 0.0 | -0.03 | 25.0 | 0.0 | -0.06 | -50.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.25 | 400.0 | 0.0 | -0.14 | -75.0 | 0.0 | -0.08 | -700.0 | 0.0 | 0.02 | -80.0 | 0.0 | 0.11 | 466.67 | 0.0 | 0.14 | 55.56 | 0.0 | 0 | 0 | 0.0 | 10.94 | 71.35 | 0.0 | -0.04 | 20.0 | 0.0 | -0.04 | -33.33 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 1250.00 | 400.0 | 0.0 |
| 19Q1 (1) | 0.05 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.38 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 250.00 | 0.0 | 0.0 |
