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) | -3.57 | 0 | 0.95 | 0 | 2.95 | 107.75 | 0 | 0 | -2.62 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.99 | 0 | -1.14 | 0 | 0.18 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -1.7 | 0 | -0.05 | 0 | 1.42 | -60.99 | 0.66 | 32.0 | -1.75 | 0 | 0.01 | -83.33 | 0 | 0 | 0.13 | -87.09 | -1.98 | 0 | -2.16 | 0 | 0.21 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -3.92 | 0 | 0.79 | 83.72 | 3.64 | 37.36 | 0.5 | 0 | -3.13 | 0 | 0.06 | 200.0 | 0 | 0 | 1.01 | 28.28 | -1.2 | 0 | -0.22 | 0 | 0.21 | 31.25 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -2.9 | 0 | 0.43 | 0 | 2.65 | 0 | -0.52 | 0 | -2.47 | 0 | 0.02 | 0 | 0 | 0 | 0.79 | 0 | -0.49 | 0 | -0.68 | 0 | 0.16 | 23.08 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 1.52 | 10.95 | -1.63 | 0 | -0.08 | 0 | 0.06 | 0 | -0.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.32 | 0 | -0.67 | 0 | 0.13 | 8.33 | 0.01 | -50.0 | 0.00 | 0 |
| 2018 (5) | 1.37 | 242.5 | -1.51 | 0 | -0.01 | 0 | -0.09 | 0 | -0.14 | 0 | 0.03 | -25.0 | 0 | 0 | 0.88 | -5.87 | 0.25 | -39.02 | 0.04 | -20.0 | 0.12 | 0.0 | 0.02 | 0 | 761.11 | 223.47 |
| 2017 (4) | 0.4 | 0 | -1.01 | 0 | 0.94 | 0 | 0 | 0 | -0.61 | 0 | 0.04 | 300.0 | -0.01 | 0 | 0.93 | 213.08 | 0.41 | 2.5 | 0.05 | 0 | 0.12 | 33.33 | 0 | 0 | 235.29 | 0 |
| 2016 (3) | -2.49 | 0 | 0.54 | 116.0 | -0.93 | 0 | -0.03 | 0 | -1.95 | 0 | 0.01 | 0 | -0.01 | 0 | 0.30 | 0 | 0.4 | 0 | 0 | 0 | 0.09 | 0.0 | 0 | 0 | -2766.67 | 0 |
| 2015 (2) | -1.34 | 0 | 0.25 | 0 | 2.92 | -24.74 | -0.37 | 0 | -1.09 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.79 | 0 | -1.1 | 0 | 0.09 | -18.18 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -6.45 | 0 | -0.48 | 0 | 3.88 | -51.5 | -0.26 | 0 | -6.93 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.07 | 0 | -1.3 | 0 | 0.11 | 22.22 | 0.01 | 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) | -1.2 | -118.18 | -191.6 | 1.2 | 487.1 | 1100.0 | 0.09 | -89.02 | 111.69 | 0.21 | 210.53 | -44.74 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -1.31 | -309.38 | 20.12 | -0.26 | 29.73 | 81.82 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.55 | 34.52 | 19.12 | -0.31 | -675.0 | -1650.0 | 0.82 | -35.43 | 70.83 | -0.19 | -733.33 | -186.36 | -0.86 | 2.27 | -30.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.32 | -10.34 | -220.0 | -0.37 | -19.35 | -68.18 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.84 | 14.29 | 17.65 | -0.04 | -140.0 | -300.0 | 1.27 | 64.94 | 139.62 | 0.03 | 160.0 | 200.0 | -0.88 | 0.0 | 12.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.29 | -314.29 | -1550.0 | -0.31 | -55.0 | -55.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.98 | -174.81 | 25.19 | 0.1 | 183.33 | 233.33 | 0.77 | 200.0 | -34.75 | -0.05 | -113.16 | -183.33 | -0.88 | -173.95 | 31.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 95.73 | 73.08 | -0.2 | 86.01 | 37.5 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.31 | 292.65 | 167.53 | -0.12 | -700.0 | 53.85 | -0.77 | -260.42 | -130.8 | 0.38 | 72.73 | 2000.0 | 1.19 | 280.3 | 154.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.64 | -1540.0 | -67.35 | -1.43 | -550.0 | -160.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.68 | 33.33 | 58.28 | 0.02 | 0.0 | -96.83 | 0.48 | -9.43 | -50.0 | 0.22 | 2100.0 | -38.89 | -0.66 | 34.0 | 34.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.1 | -600.0 | 9.09 | -0.22 | -10.0 | -246.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -1.02 | 22.14 | 10.53 | 0.02 | -33.33 | -96.67 | 0.53 | -55.08 | 140.91 | 0.01 | -83.33 | 150.0 | -1.0 | 21.88 | -85.19 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 107.69 | 118.18 | -0.2 | 37.5 | -766.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | -1.31 | 32.47 | -265.82 | 0.03 | 111.54 | 116.67 | 1.18 | -52.8 | 3050.0 | 0.06 | 400.0 | -66.67 | -1.28 | 41.82 | -309.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.26 | 73.47 | -2700.0 | -0.32 | 41.82 | -300.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | -1.94 | -19.02 | -79.63 | -0.26 | -141.27 | 43.48 | 2.5 | 160.42 | 77.3 | -0.02 | -105.56 | -166.67 | -2.2 | -120.0 | -42.86 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.98 | -790.91 | -512.5 | -0.55 | -466.67 | -139.13 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -1.63 | -42.98 | -288.1 | 0.63 | 5.0 | 470.59 | 0.96 | 336.36 | 71.43 | 0.36 | 1900.0 | 12.5 | -1.0 | -85.19 | -69.49 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 2.16 | 0 | 57.55 | -0.11 | 0.0 | 21.43 | 0.15 | 400.0 | 183.33 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -815.00 | 42.81 | 0 |
| 21Q2 (10) | -1.14 | -244.3 | 3.39 | 0.6 | 433.33 | 2100.0 | 0.22 | 650.0 | -8.33 | -0.02 | -111.11 | -100.0 | -0.54 | -188.52 | 55.37 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.11 | -1200.0 | -83.33 | 0.03 | -81.25 | 175.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -1425.00 | -478.8 | 0 |
| 21Q1 (9) | 0.79 | 173.15 | 476.19 | -0.18 | 60.87 | -116.51 | -0.04 | -102.84 | -109.09 | 0.18 | 500.0 | 400.0 | 0.61 | 139.61 | -30.68 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.19 | 0 | 0 | 0.01 | 106.25 | 107.69 | 0.16 | 169.57 | 169.57 | 0.05 | 0.0 | 66.67 | 0 | 0 | 0 | 376.19 | 0 | 0 |
| 20Q4 (8) | -1.08 | -157.14 | -220.0 | -0.46 | -170.59 | -4700.0 | 1.41 | 151.79 | 301.43 | 0.03 | -90.62 | 200.0 | -1.54 | -161.02 | -269.23 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | -14.29 | -159.26 | -0.23 | -27.78 | -209.52 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | -0.42 | 64.41 | -275.0 | -0.17 | -466.67 | 86.07 | 0.56 | 133.33 | -45.63 | 0.32 | 3300.0 | 3300.0 | -0.59 | 51.24 | 39.8 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 1.37 | -47.95 | 0 | -0.14 | -133.33 | 12.5 | -0.18 | -350.0 | 30.77 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -1.18 | -461.9 | -436.36 | -0.03 | -102.75 | 92.68 | 0.24 | -45.45 | -33.33 | -0.01 | 83.33 | -120.0 | -1.21 | -237.5 | -92.06 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.63 | 0 | 0 | -0.06 | 53.85 | 76.0 | -0.04 | 82.61 | 89.47 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.21 | -123.33 | -135.0 | 1.09 | 10800.0 | 11000.0 | 0.44 | 162.86 | 157.14 | -0.06 | -700.0 | -700.0 | 0.88 | -3.3 | 49.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -148.15 | 27.78 | -0.23 | -209.52 | 4.17 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.9 | 275.0 | 0.0 | 0.01 | 100.82 | 0.0 | -0.7 | -167.96 | 0.0 | 0.01 | 200.0 | 0.0 | 0.91 | 192.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.27 | 268.75 | 0.0 | 0.21 | 180.77 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 375.00 | 0 | 0.0 |
| 19Q3 (3) | 0.24 | 209.09 | 0.0 | -1.22 | -197.56 | 0.0 | 1.03 | 186.11 | 0.0 | -0.01 | -120.0 | 0.0 | -0.98 | -55.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.16 | 36.0 | 0.0 | -0.26 | 31.58 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.22 | -136.67 | 0.0 | -0.41 | -4000.0 | 0.0 | 0.36 | 146.75 | 0.0 | 0.05 | 400.0 | 0.0 | -0.63 | -206.78 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.25 | -38.89 | 0.0 | -0.38 | -58.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.6 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
