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) | 0.89 | 0 | 0.32 | 0 | -0.56 | 0 | 0 | 0 | 1.21 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.46 | 0 | 0.39 | 0 | 0.52 | -1.89 | 0.01 | -50.0 | 96.74 | 0 |
| 2022 (9) | -0.46 | 0 | -0.02 | 0 | -0.22 | 0 | 0 | 0 | -0.48 | 0 | 0.05 | 0 | 0 | 0 | 1.98 | 0 | -0.86 | 0 | -0.85 | 0 | 0.53 | -14.52 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.5 | 0 | -0.59 | 0 | -1.33 | 0 | 0 | 0 | -1.09 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.37 | 0 | -1.24 | 0 | 0.62 | -29.55 | 0.02 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.82 | 0 | 0.37 | 0 | 1.66 | 0 | -1.03 | 0 | -0.45 | 0 | 0.02 | -91.67 | 0 | 0 | 0.68 | -76.72 | -1.06 | 0 | -1.66 | 0 | 0.88 | -54.17 | 0.02 | -50.0 | 0.00 | 0 |
| 2019 (6) | 1.67 | 595.83 | -0.28 | 0 | -1.08 | 0 | 0 | 0 | 1.39 | 0 | 0.24 | -78.95 | 0 | 0 | 2.90 | -79.02 | -0.27 | 0 | -0.31 | 0 | 1.92 | 123.26 | 0.04 | -20.0 | 101.21 | 43.38 |
| 2018 (5) | 0.24 | -33.33 | -1.12 | 0 | 1.0 | 257.14 | 0 | 0 | -0.88 | 0 | 1.14 | -18.57 | 0 | 0 | 13.83 | -11.46 | -0.56 | 0 | -0.57 | 0 | 0.86 | 32.31 | 0.05 | -16.67 | 70.59 | 23.53 |
| 2017 (4) | 0.36 | -33.33 | -1.43 | 0 | 0.28 | 0 | 0 | 0 | -1.07 | 0 | 1.4 | 125.81 | -0.01 | 0 | 15.62 | 146.72 | 0 | 0 | -0.08 | 0 | 0.65 | -1.52 | 0.06 | 0.0 | 57.14 | 1.59 |
| 2016 (3) | 0.54 | -50.0 | -0.43 | 0 | -0.13 | 0 | 0.02 | 0 | 0.11 | -86.9 | 0.62 | 121.43 | -0.02 | 0 | 6.33 | 133.19 | 0.4 | -37.5 | 0.24 | -67.12 | 0.66 | -4.35 | 0.06 | -25.0 | 56.25 | -21.87 |
| 2015 (2) | 1.08 | -19.4 | -0.24 | 0 | -0.55 | 0 | -0.01 | 0 | 0.84 | -33.33 | 0.28 | 21.74 | -0.03 | 0 | 2.72 | 22.21 | 0.64 | 39.13 | 0.73 | 97.3 | 0.69 | 4.55 | 0.08 | -76.47 | 72.00 | -26.39 |
| 2014 (1) | 1.34 | -1.47 | -0.08 | 0 | -1.01 | 0 | 0.01 | 0 | 1.26 | -5.97 | 0.23 | -46.51 | -0.16 | 0 | 2.22 | -49.41 | 0.46 | 91.67 | 0.37 | -15.91 | 0.66 | 266.67 | 0.34 | -42.37 | 97.81 | -12.98 |
| 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) | 0.48 | 182.35 | 166.67 | 0.3 | 0 | 1600.0 | -0.52 | -5100.0 | -2500.0 | 0 | 0 | -100.0 | 0.78 | 358.82 | 387.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.31 | 675.0 | 1450.0 | 0.26 | 766.67 | 2500.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 123.08 | 15.84 | -4.27 |
| 23Q3 (19) | 0.17 | -32.0 | 312.5 | 0 | -100.0 | 100.0 | -0.01 | 50.0 | 50.0 | 0 | 0 | 100.0 | 0.17 | -34.62 | 288.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | 500.0 | 115.38 | 0.03 | 0 | 112.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 106.25 | -44.75 | 0 |
| 23Q2 (18) | 0.25 | 2600.0 | 186.21 | 0.01 | 0.0 | 200.0 | -0.02 | 0.0 | -107.14 | 0 | 0 | 0 | 0.26 | 0 | 186.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | -108.33 | 97.44 | 0 | -100.0 | 100.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 192.31 | 4523.08 | 0 |
| 23Q1 (17) | -0.01 | -105.56 | 96.3 | 0.01 | 150.0 | 0.0 | -0.02 | 0.0 | 95.74 | 0 | -100.0 | 0 | 0 | -100.0 | 100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.12 | 500.0 | 152.17 | 0.1 | 900.0 | 145.45 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -4.35 | -103.38 | 0 |
| 22Q4 (16) | 0.18 | 325.0 | 28.57 | -0.02 | -100.0 | 60.0 | -0.02 | 0.0 | 97.87 | 0.01 | 200.0 | 0 | 0.16 | 277.78 | 77.78 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 107.69 | 109.52 | 0.01 | 104.0 | 104.55 | 0.13 | 0.0 | -7.14 | 0 | 0 | -100.0 | 128.57 | 0 | 0 |
| 22Q3 (15) | -0.08 | 72.41 | 55.56 | -0.01 | 0.0 | 0 | -0.02 | -107.14 | 87.5 | -0.01 | 0 | 0 | -0.09 | 70.0 | 50.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 3.77 | -35.85 | 0 | -0.26 | 33.33 | 44.68 | -0.25 | 35.9 | 45.65 | 0.13 | 0.0 | -18.75 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.29 | -7.41 | -31.82 | -0.01 | -200.0 | -116.67 | 0.28 | 159.57 | -17.65 | 0 | 0 | 100.0 | -0.3 | -15.38 | -87.5 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 5.88 | 300.0 | 0 | -0.39 | -69.57 | 11.36 | -0.39 | -77.27 | -14.71 | 0.13 | 0.0 | -18.75 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.27 | -292.86 | -12.5 | 0.01 | 120.0 | 101.69 | -0.47 | 50.0 | 16.07 | 0 | 0 | -100.0 | -0.26 | -388.89 | 68.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.47 | 0 | 0 | -0.23 | -9.52 | 8.0 | -0.22 | 0.0 | 0.0 | 0.13 | -7.14 | -18.75 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.14 | 177.78 | 333.33 | -0.05 | 0 | -117.24 | -0.94 | -487.5 | -113.64 | 0 | 0 | 100.0 | 0.09 | 150.0 | -60.87 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | 55.32 | -40.0 | -0.22 | 52.17 | -57.14 | 0.14 | -12.5 | -12.5 | 0.01 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | -0.18 | 18.18 | -700.0 | 0 | -100.0 | 0 | -0.16 | -147.06 | 57.89 | 0 | 100.0 | -100.0 | -0.18 | -12.5 | -700.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.47 | -6.82 | -51.61 | -0.46 | -35.29 | -84.0 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.22 | 8.33 | 56.0 | 0.06 | 110.17 | 0.0 | 0.34 | 160.71 | 277.78 | -0.01 | -200.0 | 91.67 | -0.16 | 80.72 | 63.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.44 | -76.0 | -7.32 | -0.34 | -54.55 | -100.0 | 0.16 | 0.0 | -5.88 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.24 | -300.0 | 17.24 | -0.59 | -303.45 | -6000.0 | -0.56 | -27.27 | -123.33 | 0.01 | 111.11 | 101.12 | -0.83 | -460.87 | -196.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.25 | -66.67 | -31.58 | -0.22 | -57.14 | 80.18 | 0.16 | 0.0 | -57.89 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.06 | -300.0 | -107.41 | 0.29 | 0 | 514.29 | -0.44 | -15.79 | 25.42 | -0.09 | -250.0 | -800.0 | 0.23 | 666.67 | -68.92 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.15 | 51.61 | -153.57 | -0.14 | 44.0 | -160.87 | 0.16 | -5.88 | -65.96 | 0 | 0 | -100.0 | -300.00 | 0 | -362.96 |
| 20Q3 (7) | 0.03 | 106.0 | -88.0 | 0 | -100.0 | 100.0 | -0.38 | -522.22 | 22.45 | 0.06 | 150.0 | 700.0 | 0.03 | 106.82 | -80.0 | 0.01 | 0 | -92.31 | 0 | 0 | 0 | 1.39 | 0 | -79.81 | -0.31 | 24.39 | -14.81 | -0.25 | -47.06 | -38.89 | 0.17 | 0.0 | -65.31 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 20Q2 (6) | -0.5 | -72.41 | -256.25 | 0.06 | 500.0 | 185.71 | 0.09 | -96.25 | 28.57 | -0.12 | 86.52 | 0 | -0.44 | -57.14 | -276.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.41 | -115.79 | -70.83 | -0.17 | 84.68 | 39.29 | 0.17 | -55.26 | -64.58 | 0.01 | 0.0 | 0.0 | -5000.00 | 0 | -3381.25 |
| 20Q1 (5) | -0.29 | -135.8 | -200.0 | 0.01 | 114.29 | 125.0 | 2.4 | 506.78 | 3528.57 | -0.89 | -8800.0 | -3066.67 | -0.28 | -137.84 | -212.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 2.17 | 72.46 | 53.62 | -0.19 | -167.86 | -375.0 | -1.11 | -582.61 | -1287.5 | 0.38 | -19.15 | -20.83 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 0.81 | 224.0 | 0.0 | -0.07 | 30.0 | 0.0 | -0.59 | -20.41 | 0.0 | -0.01 | 0.0 | 0.0 | 0.74 | 393.33 | 0.0 | 0.03 | -76.92 | 0.0 | 0 | 0 | 0.0 | 1.26 | -81.67 | 0.0 | 0.28 | 203.7 | 0.0 | 0.23 | 227.78 | 0.0 | 0.47 | -4.08 | 0.0 | 0.01 | 0.0 | 0.0 | 114.08 | 46.03 | 0.0 |
| 19Q3 (3) | 0.25 | -21.88 | 0.0 | -0.1 | -42.86 | 0.0 | -0.49 | -800.0 | 0.0 | -0.01 | 0 | 0.0 | 0.15 | -40.0 | 0.0 | 0.13 | 160.0 | 0.0 | 0 | 0 | 0.0 | 6.88 | 158.62 | 0.0 | -0.27 | -12.5 | 0.0 | -0.18 | 35.71 | 0.0 | 0.49 | 2.08 | 0.0 | 0.01 | 0.0 | 0.0 | 78.12 | -48.73 | 0.0 |
| 19Q2 (2) | 0.32 | 10.34 | 0.0 | -0.07 | -75.0 | 0.0 | 0.07 | 200.0 | 0.0 | 0 | -100.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0.0 | 2.66 | 87.94 | 0.0 | -0.24 | -500.0 | 0.0 | -0.28 | -250.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 152.38 | 115.44 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 70.73 | 0.0 | 0.0 |
