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) | -3.51 | 0 | 0.63 | 0 | 4.39 | 0 | -0.19 | 0 | -2.88 | 0 | 0.5 | -75.12 | 0 | 0 | 0.92 | -77.35 | -1.66 | 0 | -1.37 | 0 | 0.43 | 65.38 | 0.03 | 50.0 | 0.00 | 0 |
| 2022 (9) | -5.8 | 0 | -1.23 | 0 | -3.22 | 0 | -0.24 | 0 | -7.03 | 0 | 2.01 | -66.44 | 0 | 0 | 4.08 | -40.13 | -0.98 | 0 | -0.86 | 0 | 0.26 | 62.5 | 0.02 | 100.0 | 0.00 | 0 |
| 2021 (8) | 12.16 | 413.08 | -8.21 | 0 | 6.31 | 0 | 0.41 | 5.13 | 3.95 | 57.37 | 5.99 | 5345.45 | 0 | 0 | 6.81 | 2238.99 | 13.62 | 3392.31 | 10.84 | 3637.93 | 0.16 | 23.08 | 0.01 | -50.0 | 110.45 | -79.5 |
| 2020 (7) | 2.37 | 0 | 0.14 | 0 | -0.64 | 0 | 0.39 | 680.0 | 2.51 | 0 | 0.11 | 37.5 | 0 | 0 | 0.29 | 10.15 | 0.39 | 0 | 0.29 | 0 | 0.13 | 8.33 | 0.02 | 0.0 | 538.64 | 0 |
| 2019 (6) | -0.13 | 0 | -0.44 | 0 | 1.21 | 0 | 0.05 | 0 | -0.57 | 0 | 0.08 | -46.67 | 0 | 0 | 0.26 | -10.59 | -0.84 | 0 | -0.81 | 0 | 0.12 | 100.0 | 0.02 | -33.33 | 0.00 | 0 |
| 2018 (5) | -0.99 | 0 | -0.28 | 0 | -0.37 | 0 | -0.09 | 0 | -1.27 | 0 | 0.15 | 150.0 | 0.01 | 0 | 0.30 | 123.97 | 1.68 | -32.8 | 1.35 | -46.64 | 0.06 | 50.0 | 0.03 | 50.0 | -68.75 | 0 |
| 2017 (4) | 2.43 | 0 | 0.44 | 0 | -2.19 | 0 | -0.24 | 0 | 2.87 | 0 | 0.06 | 200.0 | 0 | 0 | 0.13 | 65.68 | 2.5 | 1983.33 | 2.53 | 1846.15 | 0.04 | -20.0 | 0.02 | 0.0 | 93.82 | 0 |
| 2016 (3) | -0.99 | 0 | -0.6 | 0 | 0.98 | 0 | 0.41 | 0 | -1.59 | 0 | 0.02 | 100.0 | 0 | 0 | 0.08 | 98.17 | 0.12 | 0 | 0.13 | 0 | 0.05 | -16.67 | 0.02 | 0.0 | -495.00 | 0 |
| 2015 (2) | 0.54 | 0 | 0.03 | 0 | -0.27 | 0 | -0.41 | 0 | 0.57 | 0 | 0.01 | -66.67 | 0 | 0 | 0.04 | -49.73 | -2.55 | 0 | -2.29 | 0 | 0.06 | -25.0 | 0.02 | -50.0 | 0.00 | 0 |
| 2014 (1) | -0.95 | 0 | -0.19 | 0 | 1.4 | 566.67 | 0.14 | -60.0 | -1.14 | 0 | 0.03 | -40.0 | 0 | 0 | 0.08 | -36.48 | -1.34 | 0 | -1.16 | 0 | 0.08 | 0.0 | 0.04 | -66.67 | 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) | -2.06 | -219.08 | -38.26 | -0.09 | -28.57 | 74.29 | 2.62 | 375.79 | 123.93 | -0.72 | -523.53 | 0.0 | -2.15 | -229.52 | -16.85 | 0.05 | -61.54 | -84.85 | 0 | 0 | 0 | 0.28 | -72.65 | -89.75 | -0.64 | -39.13 | -3.23 | -0.65 | -140.74 | -4.84 | 0.13 | 8.33 | 62.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 1.73 | 158.64 | 28.15 | -0.07 | 56.25 | -112.5 | -0.95 | -167.38 | 86.21 | 0.17 | 21.43 | -41.38 | 1.66 | 153.38 | -13.09 | 0.13 | -18.75 | -67.5 | 0 | 0 | 0 | 1.03 | -32.98 | -85.11 | -0.46 | 29.23 | 75.14 | -0.27 | 35.71 | 80.0 | 0.12 | 20.0 | 71.43 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -2.95 | -1182.61 | -1304.76 | -0.16 | -116.84 | 78.08 | 1.41 | 7.63 | 252.5 | 0.14 | -33.33 | -70.21 | -3.11 | -531.94 | -230.85 | 0.16 | -5.88 | -69.23 | 0 | 0 | 0 | 1.53 | 18.32 | -72.38 | -0.65 | -750.0 | -35.42 | -0.42 | -1300.0 | 19.23 | 0.1 | 11.11 | 66.67 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.23 | 84.56 | 95.78 | 0.95 | 371.43 | 231.94 | 1.31 | 11.97 | -37.62 | 0.21 | 129.17 | 175.0 | 0.72 | 139.13 | 111.67 | 0.17 | -48.48 | -77.33 | 0 | 0 | 0 | 1.29 | -52.75 | -62.04 | 0.1 | 116.13 | -94.92 | -0.03 | 95.16 | -101.84 | 0.09 | 12.5 | 80.0 | 0.01 | 0.0 | 0.0 | -328.57 | 0 | -1.89 |
| 22Q4 (16) | -1.49 | -210.37 | -123.61 | -0.35 | -162.5 | -483.33 | 1.17 | 116.98 | 142.39 | -0.72 | -348.28 | -214.29 | -1.84 | -196.34 | -129.44 | 0.33 | -17.5 | 26.92 | 0 | 0 | 0 | 2.74 | -60.25 | 262.04 | -0.62 | 66.49 | -111.03 | -0.62 | 54.07 | -113.81 | 0.08 | 14.29 | 60.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | 1.35 | 742.86 | 154.72 | 0.56 | 176.71 | 107.89 | -6.89 | -1822.5 | -178.83 | 0.29 | -38.3 | 2800.0 | 1.91 | 303.19 | 129.07 | 0.4 | -23.08 | -91.7 | 0 | 0 | 0 | 6.88 | 24.32 | -72.12 | -1.85 | -285.42 | -187.26 | -1.35 | -159.62 | -176.7 | 0.07 | 16.67 | 75.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (14) | -0.21 | 96.15 | -103.78 | -0.73 | -1.39 | 30.48 | 0.4 | -80.95 | -6.98 | 0.47 | 267.86 | 361.11 | -0.94 | 84.76 | -120.84 | 0.52 | -30.67 | -42.22 | 0 | 0 | 0 | 5.54 | 62.59 | 24.29 | -0.48 | -124.37 | -111.97 | -0.52 | -131.9 | -116.1 | 0.06 | 20.0 | 100.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (13) | -5.45 | -186.37 | -2170.83 | -0.72 | -1100.0 | 0 | 2.1 | 176.09 | 2009.09 | -0.28 | -144.44 | -460.0 | -6.17 | -198.72 | -2470.83 | 0.75 | 188.46 | 3650.0 | 0 | 0 | 0 | 3.41 | 350.64 | 2248.43 | 1.97 | -64.95 | 5.35 | 1.63 | -63.7 | 19.85 | 0.05 | 0.0 | 66.67 | 0.01 | 0 | 0 | -322.49 | -332.03 | -1767.73 |
| 21Q4 (12) | 6.31 | 1090.57 | 1560.53 | -0.06 | 99.15 | -175.0 | -2.76 | -131.58 | -2200.0 | 0.63 | 6200.0 | 350.0 | 6.25 | 195.13 | 1258.7 | 0.26 | -94.61 | 420.0 | 0 | 0 | 0 | 0.76 | -96.94 | 96.81 | 5.62 | 165.09 | 1305.0 | 4.49 | 155.11 | 1396.67 | 0.05 | 25.0 | 66.67 | 0 | 0 | -100.0 | 138.99 | 372.03 | 24.36 |
| 21Q3 (11) | 0.53 | -90.47 | 507.69 | -7.1 | -576.19 | -1214.81 | 8.74 | 1932.56 | 1065.33 | 0.01 | 105.56 | 0.0 | -6.57 | -245.68 | -880.6 | 4.82 | 435.56 | 48100.0 | 0 | 0 | 0 | 24.69 | 454.21 | 27703.89 | 2.12 | -47.13 | 542.42 | 1.76 | -45.51 | 604.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | -100.0 | 29.44 | -82.74 | 165.68 |
| 21Q2 (10) | 5.56 | 2416.67 | 910.91 | -1.05 | 0 | -328.26 | 0.43 | 490.91 | -24.56 | -0.18 | -260.0 | -100.0 | 4.51 | 1979.17 | 346.53 | 0.9 | 4400.0 | 1400.0 | 0 | 0 | 0 | 4.46 | 2972.03 | 471.04 | 4.01 | 114.44 | 5828.57 | 3.23 | 137.5 | 10866.67 | 0.03 | 0.0 | -25.0 | 0 | 0 | -100.0 | 170.55 | 1087.78 | -93.8 |
| 21Q1 (9) | -0.24 | -163.16 | -115.29 | 0 | -100.0 | -100.0 | -0.11 | 8.33 | 94.02 | -0.05 | -135.71 | -115.62 | -0.24 | -152.17 | -114.04 | 0.02 | -60.0 | 0 | 0 | 0 | 0 | 0.15 | -62.23 | 0 | 1.87 | 367.5 | 819.23 | 1.36 | 353.33 | 691.3 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0 | -17.27 | -115.45 | 0 |
| 20Q4 (8) | 0.38 | 392.31 | 182.61 | 0.08 | 114.81 | 214.29 | -0.12 | -116.0 | -118.18 | 0.14 | 1300.0 | -77.78 | 0.46 | 168.66 | 186.79 | 0.05 | 400.0 | 150.0 | 0 | 0 | -100.0 | 0.38 | 332.41 | 62.25 | 0.4 | 21.21 | 266.67 | 0.3 | 20.0 | 236.36 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 111.76 | 349.32 | 0 |
| 20Q3 (7) | -0.13 | -123.64 | -44.44 | -0.54 | -217.39 | -92.86 | 0.75 | 31.58 | 53.06 | 0.01 | 111.11 | 103.12 | -0.67 | -166.34 | -81.08 | 0.01 | -83.33 | -66.67 | 0 | 0 | 100.0 | 0.09 | -88.62 | -75.19 | 0.33 | 571.43 | 1200.0 | 0.25 | 933.33 | 516.67 | 0.03 | -25.0 | 0.0 | 0.01 | 0.0 | 0 | -44.83 | -101.63 | 0 |
| 20Q2 (6) | 0.55 | -64.97 | 1000.0 | 0.46 | 228.57 | 387.5 | 0.57 | 130.98 | -21.92 | -0.09 | -128.12 | -125.0 | 1.01 | -40.94 | 1018.18 | 0.06 | 0 | 200.0 | 0 | 0 | 0 | 0.78 | 0 | 205.85 | -0.07 | 73.08 | 82.05 | -0.03 | 86.96 | 92.11 | 0.04 | 33.33 | 33.33 | 0.01 | 0 | 0 | 2750.00 | 0 | 0 |
| 20Q1 (5) | 1.57 | 441.3 | 324.32 | 0.14 | 300.0 | 100.0 | -1.84 | -378.79 | -183.08 | 0.32 | -49.21 | 540.0 | 1.71 | 422.64 | 288.64 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.26 | -8.33 | -52.94 | -0.23 | -4.55 | -53.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.46 | -411.11 | 0.0 | -0.07 | 75.0 | 0.0 | 0.66 | 34.69 | 0.0 | 0.63 | 296.88 | 0.0 | -0.53 | -43.24 | 0.0 | 0.02 | -33.33 | 0.0 | 0.04 | 200.0 | 0.0 | 0.24 | -33.89 | 0.0 | -0.24 | -700.0 | 0.0 | -0.22 | -266.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.09 | -280.0 | 0.0 | -0.28 | -75.0 | 0.0 | 0.49 | -32.88 | 0.0 | -0.32 | -700.0 | 0.0 | -0.37 | -236.36 | 0.0 | 0.03 | 50.0 | 0.0 | -0.04 | 0 | 0.0 | 0.36 | 40.33 | 0.0 | -0.03 | 92.31 | 0.0 | -0.06 | 84.21 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.05 | -86.49 | 0.0 | -0.16 | -328.57 | 0.0 | 0.73 | 212.31 | 0.0 | -0.04 | -180.0 | 0.0 | -0.11 | -125.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.26 | 42.35 | 0.0 | -0.39 | -129.41 | 0.0 | -0.38 | -153.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
