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) | -7.55 | 0 | 15.96 | 506.84 | -0.91 | 0 | 0.01 | 0 | 8.41 | 0 | 0.55 | -60.99 | 0 | 0 | 28.06 | -40.69 | -8.4 | 0 | -12.05 | 0 | 0.86 | 82.98 | 0.1 | -41.18 | 0.00 | 0 |
| 2022 (9) | -4.61 | 0 | 2.63 | 0 | -1.01 | 0 | 0 | 0 | -1.98 | 0 | 1.41 | 1662.5 | 0 | 0 | 47.32 | 308.1 | -4.88 | 0 | -4.34 | 0 | 0.47 | 9.3 | 0.17 | 6.25 | 0.00 | 0 |
| 2021 (8) | -2.93 | 0 | -0.91 | 0 | -0.04 | 0 | 26.22 | 0 | -3.84 | 0 | 0.08 | -60.0 | 0 | 0 | 11.59 | 279.13 | -4.96 | 0 | 20.78 | 0 | 0.43 | -25.86 | 0.16 | -40.74 | -13.71 | 0 |
| 2020 (7) | -1.51 | 0 | 2.46 | 0 | 5.66 | -20.39 | 0 | 0 | 0.95 | 0 | 0.2 | -59.18 | 0 | 0 | 3.06 | -71.67 | -0.97 | 0 | -1.93 | 0 | 0.58 | 9.43 | 0.27 | 0.0 | 0.00 | 0 |
| 2019 (6) | -2.42 | 0 | -3.21 | 0 | 7.11 | 2193.55 | 0.01 | 0 | -5.63 | 0 | 0.49 | -3.92 | 0 | 0 | 10.79 | 42.64 | -2.57 | 0 | -2.62 | 0 | 0.53 | 120.83 | 0.27 | 3.85 | 0.00 | 0 |
| 2018 (5) | 3.22 | 0 | -3.15 | 0 | 0.31 | -60.76 | -0.01 | 0 | 0.07 | 0 | 0.51 | -65.77 | 0 | 0 | 7.57 | -91.62 | 1.76 | 0 | 2.57 | 0 | 0.24 | 71.43 | 0.26 | 0.0 | 104.89 | 0 |
| 2017 (4) | -3.11 | 0 | -0.27 | 0 | 0.79 | -91.34 | 0.01 | 0 | -3.38 | 0 | 1.49 | 2880.0 | 0 | 0 | 90.30 | 423.76 | -2.74 | 0 | -2.48 | 0 | 0.14 | 133.33 | 0.26 | 550.0 | 0.00 | 0 |
| 2016 (3) | -1.93 | 0 | -6.69 | 0 | 9.12 | 28.27 | -0.08 | 0 | -8.62 | 0 | 0.05 | 150.0 | 0 | 0 | 17.24 | 0 | -2.27 | 0 | -2.19 | 0 | 0.06 | 100.0 | 0.04 | 100.0 | 0.00 | 0 |
| 2015 (2) | -1.55 | 0 | -3.71 | 0 | 7.11 | 5825.0 | 0 | 0 | -5.26 | 0 | 0.02 | -66.67 | 0 | 0 | 0.00 | 0 | -1.82 | 0 | -1.48 | 0 | 0.03 | 50.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.76 | 0 | -0.07 | 0 | 0.12 | -97.05 | 0 | 0 | -0.83 | 0 | 0.06 | 20.0 | 0 | 0 | 0.00 | 0 | -0.89 | 0 | -0.73 | 0 | 0.02 | 100.0 | 0.02 | 100.0 | 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) | -1.86 | 1.06 | -25.68 | -0.25 | 88.58 | -56.25 | -0.11 | 80.0 | 0.0 | 0.01 | 0 | 0 | -2.11 | 48.16 | -28.66 | 0.08 | 14.29 | -57.89 | 0 | 0 | 0 | 14.55 | -4.42 | -71.67 | -2.16 | 1.82 | -14.89 | -2.05 | -5.67 | -10.81 | 0.21 | -4.55 | 31.25 | 0.03 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 23Q3 (19) | -1.88 | 11.74 | -18.99 | -2.19 | -115.1 | -306.6 | -0.55 | -323.08 | 31.25 | 0 | 0 | 0 | -4.07 | -132.9 | -682.69 | 0.07 | -80.56 | -78.12 | 0 | 0 | 0 | 15.22 | -78.02 | -80.03 | -2.2 | -9.45 | -19.57 | -1.94 | 69.35 | -55.2 | 0.22 | 0.0 | 83.33 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -2.13 | -26.04 | 1.39 | 14.5 | 271.79 | 1642.55 | -0.13 | -8.33 | -85.71 | 0 | 0 | 0 | 12.37 | 459.73 | 499.03 | 0.36 | 800.0 | -25.0 | 0 | 0 | 0 | 69.23 | 644.23 | -58.17 | -2.01 | 0.99 | -28.03 | -6.33 | -263.79 | -229.69 | 0.22 | 4.76 | 83.33 | 0.03 | 200.0 | 50.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -1.69 | -14.19 | -377.05 | 3.9 | 2537.5 | 46.07 | -0.12 | -9.09 | -300.0 | 0 | 0 | 0 | 2.21 | 234.76 | -32.62 | 0.04 | -78.95 | -90.24 | 0 | 0 | 0 | 9.30 | -81.88 | -56.66 | -2.03 | -7.98 | -595.12 | -1.74 | 5.95 | -359.7 | 0.21 | 31.25 | 200.0 | 0.01 | -88.89 | -50.0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -1.48 | 6.33 | 7.5 | -0.16 | -115.09 | 97.3 | -0.11 | 86.25 | -266.67 | 0 | 0 | 0 | -1.64 | -215.38 | 78.19 | 0.19 | -40.62 | 533.33 | 0 | 0 | 0 | 51.35 | -32.6 | 71.17 | -1.88 | -2.17 | -30.56 | -1.85 | -48.0 | -72.9 | 0.16 | 33.33 | 220.0 | 0.09 | 350.0 | 350.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -1.58 | 26.85 | -139.39 | 1.06 | 212.77 | -65.47 | -0.8 | -1042.86 | -1700.0 | 0 | 0 | 0 | -0.52 | 83.23 | -121.58 | 0.32 | -33.33 | 0 | 0 | 0 | 0 | 76.19 | -53.97 | 0 | -1.84 | -17.2 | -36.3 | -1.25 | 34.9 | 30.17 | 0.12 | 0.0 | 140.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -2.16 | -454.1 | -222.39 | -0.94 | -135.21 | -120.66 | -0.07 | -133.33 | 92.05 | 0 | 0 | -100.0 | -3.1 | -194.51 | -179.9 | 0.48 | 17.07 | 2300.0 | 0 | 0 | 0 | 165.52 | 671.07 | 0 | -1.57 | -482.93 | 0.63 | -1.92 | -386.57 | -107.88 | 0.12 | 71.43 | -14.29 | 0.02 | 0.0 | -60.0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (13) | 0.61 | 138.12 | 0 | 2.67 | 145.1 | 202.69 | -0.03 | 0.0 | -103.7 | 0 | 0 | 100.0 | 3.28 | 143.62 | 226.15 | 0.41 | 1266.67 | 1266.67 | 0 | 0 | 0 | 21.47 | -28.45 | 1016.23 | 0.41 | 128.47 | 169.49 | 0.67 | 162.62 | 191.78 | 0.07 | 40.0 | -63.16 | 0.02 | 0.0 | -71.43 | 80.26 | 0 | 0 |
| 21Q4 (12) | -1.6 | -142.42 | -15900.0 | -5.92 | -292.83 | -19633.33 | -0.03 | -160.0 | -100.49 | 0 | 0 | 0 | -7.52 | -412.03 | -18700.0 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 30.00 | 0 | 3245.0 | -1.44 | -6.67 | -1128.57 | -1.07 | 40.22 | -723.08 | 0.05 | 0.0 | -68.75 | 0.02 | 0.0 | -71.43 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | -0.66 | 1.49 | -22.22 | 3.07 | -32.53 | 372.31 | 0.05 | 105.68 | 113.89 | 0 | -100.0 | 0 | 2.41 | -37.89 | 2090.91 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -1.35 | 14.56 | -365.52 | -1.79 | -107.35 | -179.69 | 0.05 | -64.29 | -64.29 | 0.02 | -60.0 | -71.43 | 0.00 | 100.0 | 0 |
| 21Q2 (10) | -0.67 | 0 | -59.52 | 4.55 | 275.0 | 205.37 | -0.88 | -208.64 | -2833.33 | 26.23 | 262400.0 | 0 | 3.88 | 249.23 | 262.62 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | -1.58 | -167.8 | -295.0 | 24.36 | 3436.99 | 4029.03 | 0.14 | -26.32 | 0.0 | 0.05 | -28.57 | -28.57 | -2.73 | 0 | 0 |
| 21Q1 (9) | 0 | 100.0 | 100.0 | -2.6 | -8566.67 | -864.71 | 0.81 | -86.72 | 1450.0 | -0.01 | 0 | 0 | -2.6 | -6400.0 | -1200.0 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 1.92 | 114.42 | 163.46 | -0.59 | -521.43 | -37.21 | -0.73 | -461.54 | -35.19 | 0.19 | 18.75 | 35.71 | 0.07 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.01 | 98.15 | 98.7 | -0.03 | -104.62 | -104.23 | 6.1 | 1794.44 | 1197.87 | 0 | 0 | 0 | -0.04 | -136.36 | 33.33 | 0.02 | -86.67 | -66.67 | 0 | 0 | 0 | 0.90 | -90.79 | -81.76 | 0.14 | 148.28 | 122.95 | -0.13 | 79.69 | 84.34 | 0.16 | 14.29 | 14.29 | 0.07 | 0.0 | 0.0 | -10.00 | 0 | 0 |
| 20Q3 (7) | -0.54 | -28.57 | 26.03 | 0.65 | -56.38 | 285.71 | -0.36 | -1100.0 | -414.29 | 0 | 0 | 0 | 0.11 | -89.72 | 110.19 | 0.15 | 650.0 | 36.36 | 0 | 0 | 0 | 9.74 | 576.95 | 10.68 | -0.29 | 27.5 | 57.97 | -0.64 | -3.23 | 8.57 | 0.14 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.42 | 22.22 | -10.53 | 1.49 | 338.24 | 106.94 | -0.03 | 50.0 | -123.08 | 0 | 0 | 0 | 1.07 | 635.0 | 214.71 | 0.02 | 100.0 | -92.59 | 0 | 0 | 0 | 1.44 | 97.12 | -94.03 | -0.4 | 6.98 | 40.3 | -0.62 | -14.81 | -10.71 | 0.14 | 0.0 | 7.69 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.54 | 29.87 | 0.0 | 0.34 | -52.11 | 107.93 | -0.06 | -112.77 | -100.91 | 0 | 0 | 0 | -0.2 | -233.33 | 95.86 | 0.01 | -83.33 | -80.0 | 0 | 0 | 0 | 0.73 | -85.16 | -86.13 | -0.43 | 29.51 | 29.51 | -0.54 | 34.94 | -1.89 | 0.14 | 0.0 | 27.27 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.77 | -5.48 | 0.0 | 0.71 | 302.86 | 0.0 | 0.47 | 771.43 | 0.0 | 0 | 0 | 0.0 | -0.06 | 94.44 | 0.0 | 0.06 | -45.45 | 0.0 | 0 | 0 | 0.0 | 4.92 | -44.11 | 0.0 | -0.61 | 11.59 | 0.0 | -0.83 | -18.57 | 0.0 | 0.14 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.73 | -92.11 | 0.0 | -0.35 | -148.61 | 0.0 | -0.07 | -153.85 | 0.0 | 0 | 0 | 0.0 | -1.08 | -417.65 | 0.0 | 0.11 | -59.26 | 0.0 | 0 | 0 | 0.0 | 8.80 | -63.5 | 0.0 | -0.69 | -2.99 | 0.0 | -0.7 | -25.0 | 0.0 | 0.14 | 7.69 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.38 | 29.63 | 0.0 | 0.72 | 116.78 | 0.0 | 0.13 | -98.03 | 0.0 | 0 | 0 | 0.0 | 0.34 | 107.04 | 0.0 | 0.27 | 440.0 | 0.0 | 0 | 0 | 0.0 | 24.11 | 358.04 | 0.0 | -0.67 | -9.84 | 0.0 | -0.56 | -5.66 | 0.0 | 0.13 | 18.18 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.54 | 0.0 | 0.0 | -4.29 | 0.0 | 0.0 | 6.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -4.83 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
