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) | -3.78 | 0 | -0.71 | 0 | 4.05 | 221.43 | -0.04 | 0 | -4.49 | 0 | 1.18 | -60.67 | 0 | 0 | 11.94 | -28.82 | -1.89 | 0 | -2.3 | 0 | 1.08 | 24.14 | 0.02 | 100.0 | 0.00 | 0 |
| 2022 (9) | 0.98 | -55.25 | -2.81 | 0 | 1.26 | 35.48 | -0.46 | 0 | -1.83 | 0 | 3.0 | 16.28 | 0 | 0 | 16.78 | 4.25 | 2.32 | 96.61 | 2.44 | 134.62 | 0.87 | 29.85 | 0.01 | 0.0 | 29.52 | -76.82 |
| 2021 (8) | 2.19 | 0 | -2.48 | 0 | 0.93 | -39.22 | 0.01 | 0 | -0.29 | 0 | 2.58 | 168.75 | 0.04 | -63.64 | 16.09 | 108.39 | 1.18 | 0 | 1.04 | 0 | 0.67 | 1.52 | 0.01 | 0.0 | 127.33 | 0 |
| 2020 (7) | -0.91 | 0 | -0.52 | 0 | 1.53 | 53.0 | -0.07 | 0 | -1.43 | 0 | 0.96 | 4700.0 | 0.11 | 1000.0 | 7.72 | 4031.94 | -1.18 | 0 | -1.49 | 0 | 0.66 | -10.81 | 0.01 | 0 | 0.00 | 0 |
| 2019 (6) | -0.85 | 0 | -0.25 | 0 | 1.0 | 0 | 0.01 | -50.0 | -1.1 | 0 | 0.02 | -95.65 | 0.01 | -66.67 | 0.19 | -94.03 | -2.65 | 0 | -3.06 | 0 | 0.74 | -8.64 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -1.0 | 0 | 1.99 | 0 | -0.93 | 0 | 0.02 | 0 | 0.99 | 0 | 0.46 | -23.33 | 0.03 | 0 | 3.13 | -32.42 | -0.24 | 0 | -0.24 | 0 | 0.81 | -22.12 | 0 | 0 | -175.44 | 0 |
| 2017 (4) | 0.51 | 0 | -3.22 | 0 | 2.12 | -10.92 | 0 | 0 | -2.71 | 0 | 0.6 | 300.0 | -0.03 | 0 | 4.64 | 260.12 | -0.6 | 0 | -0.93 | 0 | 1.04 | -16.13 | 0 | 0 | 463.64 | 0 |
| 2016 (3) | -1.15 | 0 | -0.16 | 0 | 2.38 | -14.08 | -0.01 | 0 | -1.31 | 0 | 0.15 | -46.43 | 0 | 0 | 1.29 | -59.99 | -1.85 | 0 | -2.36 | 0 | 1.24 | -22.98 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -2.09 | 0 | -0.37 | 0 | 2.77 | 0 | 0 | 0 | -2.46 | 0 | 0.28 | 460.0 | 0.04 | 0 | 3.22 | 377.61 | -2.9 | 0 | -3.2 | 0 | 1.61 | -17.01 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -1.86 | 0 | 2.85 | 0 | -0.85 | 0 | 0 | 0 | 0.99 | 0 | 0.05 | -28.57 | 0 | 0 | 0.67 | -28.09 | -3.68 | 0 | -3.62 | 0 | 1.94 | -18.49 | 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) | -1.94 | -88.35 | -251.56 | -0.1 | 58.33 | 79.59 | 1.9 | 66.67 | 353.33 | -0.04 | -166.67 | 0 | -2.04 | -60.63 | -358.23 | 0.04 | -85.19 | -91.67 | 0 | 0 | 0 | 1.63 | -86.7 | -87.35 | -0.91 | -51.67 | -345.95 | -1.09 | -62.69 | -554.17 | 0.27 | 0.0 | 12.5 | 0.01 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -1.03 | -0.98 | -443.33 | -0.24 | -71.43 | 33.33 | 1.14 | 0.0 | 86.89 | 0.06 | 300.0 | 220.0 | -1.27 | -9.48 | -2016.67 | 0.27 | 17.39 | -25.0 | 0 | 0 | 0 | 12.27 | 35.53 | 62.27 | -0.6 | -46.34 | -184.51 | -0.67 | -36.73 | -182.72 | 0.27 | -3.57 | 17.39 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -1.02 | -585.71 | -2450.0 | -0.14 | 39.13 | 90.79 | 1.14 | 976.92 | 192.31 | -0.03 | 0.0 | 81.25 | -1.16 | -5700.0 | 25.64 | 0.23 | -64.06 | -84.87 | 0 | 0 | 0 | 9.06 | -61.94 | -71.11 | -0.41 | -1466.67 | -156.16 | -0.49 | -1125.0 | -168.06 | 0.28 | 7.69 | 27.27 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (17) | 0.21 | -83.59 | 136.84 | -0.23 | 53.06 | 47.73 | -0.13 | 82.67 | -112.87 | -0.03 | 0 | 88.0 | -0.02 | -102.53 | 98.02 | 0.64 | 33.33 | 1.59 | 0 | 0 | 0 | 23.79 | 84.39 | 71.45 | 0.03 | -91.89 | -94.12 | -0.04 | -116.67 | -105.97 | 0.26 | 8.33 | 36.84 | 0 | 0 | 0 | 95.45 | -64.2 | 244.02 |
| 22Q4 (16) | 1.28 | 326.67 | -18.47 | -0.49 | -36.11 | 41.67 | -0.75 | -222.95 | -426.09 | 0 | 100.0 | -100.0 | 0.79 | 1416.67 | 8.22 | 0.48 | 33.33 | -42.86 | 0 | 0 | 0 | 12.90 | 70.61 | -31.18 | 0.37 | -47.89 | -2.63 | 0.24 | -70.37 | -36.84 | 0.24 | 4.35 | 33.33 | 0 | 0 | 0 | 266.67 | 824.44 | -4.88 |
| 22Q3 (15) | 0.3 | 850.0 | 87.5 | -0.36 | 76.32 | 58.14 | 0.61 | 56.41 | 35.56 | -0.05 | 68.75 | 61.54 | -0.06 | 96.15 | 91.43 | 0.36 | -76.32 | -59.55 | 0 | 0 | 100.0 | 7.56 | -75.87 | -61.08 | 0.71 | -2.74 | -6.58 | 0.81 | 12.5 | 12.5 | 0.23 | 4.55 | 35.29 | 0 | 0 | 0 | 28.85 | 777.88 | 60.46 |
| 22Q2 (14) | -0.04 | 92.98 | -106.9 | -1.52 | -245.45 | -192.31 | 0.39 | -61.39 | 2.63 | -0.16 | 36.0 | -166.67 | -1.56 | -54.46 | -2700.0 | 1.52 | 141.27 | 162.07 | 0 | 0 | -100.0 | 31.34 | 125.85 | 106.41 | 0.73 | 43.14 | 247.62 | 0.72 | 7.46 | 300.0 | 0.22 | 15.79 | 37.5 | 0 | 0 | 0 | -4.26 | 93.58 | -102.49 |
| 22Q1 (13) | -0.57 | -136.31 | -375.0 | -0.44 | 47.62 | -76.0 | 1.01 | 339.13 | 876.92 | -0.25 | -200.0 | -316.67 | -1.01 | -238.36 | -172.97 | 0.63 | -25.0 | 133.33 | 0 | 0 | 0 | 13.88 | -25.99 | 61.89 | 0.51 | 34.21 | 400.0 | 0.67 | 76.32 | 379.17 | 0.19 | 5.56 | 18.75 | 0 | 0 | 0 | -66.28 | -123.64 | 0 |
| 21Q4 (12) | 1.57 | 881.25 | 170.69 | -0.84 | 2.33 | -663.64 | 0.23 | -48.89 | 157.5 | 0.25 | 292.31 | 2600.0 | 0.73 | 204.29 | 55.32 | 0.84 | -5.62 | 366.67 | 0 | 100.0 | 100.0 | 18.75 | -3.51 | 255.21 | 0.38 | -50.0 | 290.0 | 0.38 | -47.22 | 272.73 | 0.18 | 5.88 | 12.5 | 0 | 0 | 0 | 280.36 | 1459.49 | 0 |
| 21Q3 (11) | 0.16 | -72.41 | 77.78 | -0.86 | -65.38 | -2766.67 | 0.45 | 18.42 | 66.67 | -0.13 | -116.67 | -160.0 | -0.7 | -1266.67 | -1266.67 | 0.89 | 53.45 | 256.0 | -0.01 | -120.0 | 0 | 19.43 | 27.99 | 161.17 | 0.76 | 261.9 | 404.0 | 0.72 | 300.0 | 580.0 | 0.17 | 6.25 | 6.25 | 0 | 0 | 0 | 17.98 | -89.46 | -98.0 |
| 21Q2 (10) | 0.58 | 583.33 | 231.82 | -0.52 | -108.0 | -33.33 | 0.38 | 392.31 | -63.81 | -0.06 | 0.0 | -500.0 | 0.06 | 116.22 | 107.23 | 0.58 | 114.81 | 11.54 | 0.05 | 0 | -68.75 | 15.18 | 77.14 | -9.48 | 0.21 | 223.53 | 172.41 | 0.18 | 175.0 | 132.73 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 170.59 | 0 | 0 |
| 21Q1 (9) | -0.12 | -120.69 | 89.57 | -0.25 | -127.27 | -2600.0 | -0.13 | 67.5 | -121.31 | -0.06 | -500.0 | 0 | -0.37 | -178.72 | 67.54 | 0.27 | 50.0 | 0 | 0 | 100.0 | 100.0 | 8.57 | 62.38 | 0 | -0.17 | 15.0 | 62.22 | -0.24 | -9.09 | 57.89 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.58 | 544.44 | 65.71 | -0.11 | -266.67 | -650.0 | -0.4 | -248.15 | -233.33 | -0.01 | 80.0 | 0 | 0.47 | 683.33 | 27.03 | 0.18 | -28.0 | 800.0 | -0.01 | 0 | -150.0 | 5.28 | -29.06 | 538.71 | -0.2 | 20.0 | 78.26 | -0.22 | -46.67 | 79.25 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 0.09 | 120.45 | 110.47 | -0.03 | 92.31 | 85.71 | 0.27 | -74.29 | -15.62 | -0.05 | -400.0 | 0 | 0.06 | 107.23 | 105.61 | 0.25 | -51.92 | 0 | 0 | -100.0 | 100.0 | 7.44 | -55.64 | 0 | -0.25 | 13.79 | 60.94 | -0.15 | 72.73 | 80.52 | 0.16 | -5.88 | -11.11 | 0 | 0 | 0 | 900.00 | 0 | 0 |
| 20Q2 (6) | -0.44 | 61.74 | -233.33 | -0.39 | -4000.0 | 0 | 1.05 | 72.13 | 2525.0 | -0.01 | 0 | 0 | -0.83 | 27.19 | -351.52 | 0.52 | 0 | 0 | 0.16 | 633.33 | 0 | 16.77 | 0 | 0 | -0.29 | 35.56 | 52.46 | -0.55 | 3.51 | 19.12 | 0.17 | 0.0 | -10.53 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -1.15 | -428.57 | -71.64 | 0.01 | -50.0 | 116.67 | 0.61 | 103.33 | 74.29 | 0 | 0 | -100.0 | -1.14 | -408.11 | -56.16 | 0 | -100.0 | 0 | -0.03 | -250.0 | 0 | -0.00 | -100.0 | 0 | -0.45 | 51.09 | 6.25 | -0.57 | 46.23 | -3.64 | 0.17 | 0.0 | -15.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.35 | 140.7 | 0.0 | 0.02 | 109.52 | 0.0 | 0.3 | -6.25 | 0.0 | 0 | 0 | 0.0 | 0.37 | 134.58 | 0.0 | 0.02 | 0 | 0.0 | 0.02 | 200.0 | 0.0 | 0.83 | 0 | 0.0 | -0.92 | -43.75 | 0.0 | -1.06 | -37.66 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.86 | -360.61 | 0.0 | -0.21 | 0 | 0.0 | 0.32 | 700.0 | 0.0 | 0 | 0 | 0.0 | -1.07 | -424.24 | 0.0 | 0 | 0 | 0.0 | -0.02 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.64 | -4.92 | 0.0 | -0.77 | -13.24 | 0.0 | 0.18 | -5.26 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.33 | 149.25 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | -88.57 | 0.0 | 0 | -100.0 | 0.0 | 0.33 | 145.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.61 | -27.08 | 0.0 | -0.68 | -23.64 | 0.0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.67 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
