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) | 2.11 | 62.31 | 1.43 | 0 | 0.53 | 0 | -0.01 | 0 | 3.54 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.09 | 0 | -0.69 | 0 | 0.16 | 6.67 | 0.01 | -66.67 | 0.00 | 0 |
| 2022 (9) | 1.3 | 0 | -2.22 | 0 | -0.4 | 0 | 0.1 | 0 | -0.92 | 0 | 0.01 | 0 | 0 | 0 | 0.08 | 0 | -0.32 | 0 | 0.09 | -88.16 | 0.15 | -11.76 | 0.03 | 0.0 | 481.48 | 0 |
| 2021 (8) | -3.66 | 0 | 2.51 | 434.04 | 0.64 | 0 | -0.62 | 0 | -1.15 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.72 | 0 | 0.76 | 0 | 0.17 | 0.0 | 0.03 | -25.0 | -381.25 | 0 |
| 2020 (7) | -0.43 | 0 | 0.47 | 0 | -0.04 | 0 | 0.97 | 385.0 | 0.04 | -94.37 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.34 | 0 | -0.29 | 0 | 0.17 | -5.56 | 0.04 | -42.86 | 0.00 | 0 |
| 2019 (6) | 3.53 | 73.89 | -2.82 | 0 | -1.16 | 0 | 0.2 | 0 | 0.71 | -62.23 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.32 | 0 | 0.31 | 0 | 0.18 | 28.57 | 0.07 | 0.0 | 630.36 | 0 |
| 2018 (5) | 2.03 | -60.51 | -0.15 | 0 | -1.58 | 0 | -0.04 | 0 | 1.88 | -61.24 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.72 | 0 | -1.56 | 0 | 0.14 | 0.0 | 0.07 | 16.67 | 0.00 | 0 |
| 2017 (4) | 5.14 | 0 | -0.29 | 0 | -3.38 | 0 | 0 | 0 | 4.85 | 0 | 0.17 | -41.38 | 0 | 0 | 0.40 | 13.42 | -0.06 | 0 | -0.38 | 0 | 0.14 | 7.69 | 0.06 | 20.0 | 0.00 | 0 |
| 2016 (3) | -5.94 | 0 | -0.27 | 0 | 1.88 | 0 | -0.07 | 0 | -6.21 | 0 | 0.29 | -74.34 | 0 | 0 | 0.35 | -72.79 | 0.18 | 350.0 | 0.09 | -83.93 | 0.13 | 30.0 | 0.05 | -16.67 | -2200.00 | 0 |
| 2015 (2) | 9.17 | 0 | -1.13 | 0 | -5.33 | 0 | -0.43 | 0 | 8.04 | 0 | 1.13 | 2160.0 | 0 | 0 | 1.30 | 3184.03 | 0.04 | -93.55 | 0.56 | -20.0 | 0.1 | -9.09 | 0.06 | 50.0 | 1273.61 | 0 |
| 2014 (1) | -2.92 | 0 | 0.45 | -16.67 | -0.4 | 0 | 0.35 | 0 | -2.47 | 0 | 0.05 | 400.0 | 0 | 0 | 0.04 | 395.64 | 0.62 | -7.46 | 0.7 | 20.69 | 0.11 | 0.0 | 0.04 | 100.0 | -343.53 | 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) | 0.23 | 21.05 | -90.3 | 4.2 | 332.04 | 330.77 | 0.29 | -14.71 | 390.0 | -0.19 | -226.67 | -2000.0 | 4.43 | 373.46 | 705.45 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 500.0 | 133.33 | -0.1 | -155.56 | 75.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.19 | -79.35 | -81.19 | -1.81 | -964.71 | -570.37 | 0.34 | 0 | 151.52 | 0.15 | 400.0 | 600.0 | -1.62 | -316.0 | -318.92 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 97.09 | -200.0 | 0.18 | 128.12 | -37.93 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 86.36 | 0 | -70.93 |
| 23Q2 (18) | 0.92 | 17.95 | 174.19 | -0.17 | 78.48 | -142.86 | 0 | 100.0 | -100.0 | -0.05 | -155.56 | -200.0 | 0.75 | 7600.0 | 157.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.03 | -543.75 | -1571.43 | -0.64 | -392.31 | -740.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | 0.78 | -67.09 | 192.86 | -0.79 | 56.59 | -1216.67 | -0.1 | 0.0 | 64.29 | 0.09 | 800.0 | 28.57 | -0.01 | -101.82 | 98.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | 55.56 | -700.0 | -0.13 | 67.5 | -230.0 | 0.04 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 2.37 | 134.65 | 278.2 | -1.82 | -574.07 | -223.81 | -0.1 | 84.85 | -114.93 | 0.01 | 133.33 | 125.0 | 0.55 | -25.68 | 292.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.36 | -3500.0 | -500.0 | -0.4 | -237.93 | -700.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 1.01 | 181.45 | 160.48 | -0.27 | -285.71 | -2600.0 | -0.66 | -203.12 | -6500.0 | -0.03 | -160.0 | 86.36 | 0.74 | 156.49 | 144.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -114.29 | -103.03 | 0.29 | 190.0 | -14.71 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 297.06 | 135.93 | 169.37 |
| 22Q2 (14) | -1.24 | -47.62 | -175.56 | -0.07 | -16.67 | -450.0 | 0.64 | 328.57 | 6500.0 | 0.05 | -28.57 | 117.24 | -1.31 | -45.56 | -204.65 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.07 | 450.0 | -83.33 | 0.1 | 0.0 | -76.74 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -826.67 | -47.62 | -781.78 |
| 22Q1 (13) | -0.84 | 36.84 | -300.0 | -0.06 | -104.08 | -105.83 | -0.28 | -141.79 | -2700.0 | 0.07 | 275.0 | 216.67 | -0.9 | -742.86 | -209.76 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0 | -0.02 | 66.67 | -140.0 | 0.1 | 300.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -560.00 | 0 | -166.67 |
| 21Q4 (12) | -1.33 | 20.36 | -1008.33 | 1.47 | 14800.0 | 2000.0 | 0.67 | 6800.0 | 6800.0 | -0.04 | 81.82 | -115.38 | 0.14 | 108.33 | 380.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -118.18 | -20.0 | -0.05 | -114.71 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -1.67 | -271.11 | -221.15 | -0.01 | -150.0 | 99.42 | -0.01 | 0.0 | 0.0 | -0.22 | 24.14 | -269.23 | -1.68 | -290.7 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.33 | -21.43 | 250.0 | 0.34 | -20.93 | 278.95 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -428.21 | -356.75 | 0 |
| 21Q2 (10) | -0.45 | -114.29 | -45.16 | 0.02 | -98.06 | -99.36 | -0.01 | 0.0 | 0.0 | -0.29 | -383.33 | -152.73 | -0.43 | -152.44 | -115.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.42 | 740.0 | 566.67 | 0.43 | 760.0 | 530.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -93.75 | 55.36 | 0 |
| 21Q1 (9) | -0.21 | -75.0 | -140.38 | 1.03 | 1371.43 | 204.04 | -0.01 | 0.0 | 0.0 | -0.06 | -123.08 | -300.0 | 0.82 | 1740.0 | 274.47 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 200.0 | 150.0 | 0.05 | 200.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -210.00 | 0 | -140.38 |
| 20Q4 (8) | -0.12 | 76.92 | 89.19 | 0.07 | 104.07 | 102.39 | -0.01 | 0.0 | 0.0 | 0.26 | 100.0 | 2500.0 | -0.05 | 97.77 | 98.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 77.27 | 85.71 | -0.05 | 73.68 | 91.67 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.52 | -67.74 | -285.71 | -1.72 | -155.31 | -4400.0 | -0.01 | 0.0 | 98.36 | 0.13 | -76.36 | 1400.0 | -2.24 | -180.0 | -800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | -144.44 | -344.44 | -0.19 | -90.0 | -235.71 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | -0.31 | -159.62 | -111.44 | 3.11 | 414.14 | 0 | -0.01 | 0.0 | 0.0 | 0.55 | 1733.33 | 400.0 | 2.8 | 695.74 | 3.32 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -550.0 | -117.31 | -0.1 | -300.0 | -116.95 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 0.52 | 146.85 | -68.48 | -0.99 | 66.21 | -1514.29 | -0.01 | 0.0 | 98.15 | 0.03 | 200.0 | 0 | -0.47 | 88.37 | -127.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 105.71 | -66.67 | 0.05 | 108.33 | -72.22 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | -50.0 | 520.00 | 0 | -21.21 |
| 19Q4 (4) | -1.11 | -496.43 | 0.0 | -2.93 | -7425.0 | 0.0 | -0.01 | 98.36 | 0.0 | 0.01 | 200.0 | 0.0 | -4.04 | -1362.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.35 | -488.89 | 0.0 | -0.6 | -528.57 | 0.0 | 0.04 | -20.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.28 | -89.67 | 0.0 | 0.04 | 0 | 0.0 | -0.61 | -6000.0 | 0.0 | -0.01 | -109.09 | 0.0 | 0.32 | -88.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.09 | -82.69 | 0.0 | 0.14 | -76.27 | 0.0 | 0.05 | 25.0 | 0.0 | 0.02 | 0.0 | 0.0 | 133.33 | -68.02 | 0.0 |
| 19Q2 (2) | 2.71 | 64.24 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 98.15 | 0.0 | 0.11 | 0 | 0.0 | 2.71 | 57.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.52 | 766.67 | 0.0 | 0.59 | 227.78 | 0.0 | 0.04 | -20.0 | 0.0 | 0.02 | 0.0 | 0.0 | 416.92 | -36.83 | 0.0 |
| 19Q1 (1) | 1.65 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 660.00 | 0.0 | 0.0 |
