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) | -3.28 | 0 | 2.41 | 0 | -0.04 | 0 | 0.01 | 0.0 | -0.87 | 0 | 0.14 | 600.0 | 0 | 0 | 24.56 | 231.58 | -3.76 | 0 | -2.38 | 0 | 0.07 | 16.67 | 0.17 | 0.0 | 0.00 | 0 |
| 2022 (9) | -3.0 | 0 | -0.69 | 0 | 0.46 | -89.33 | 0.01 | 0 | -3.69 | 0 | 0.02 | 0 | 0 | 0 | 7.41 | 0 | -3.06 | 0 | -4.95 | 0 | 0.06 | 0.0 | 0.17 | -34.62 | 0.00 | 0 |
| 2021 (8) | -4.53 | 0 | -0.37 | 0 | 4.31 | -49.47 | 0 | 0 | -4.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -4.3 | 0 | 0.96 | 0 | 0.06 | -40.0 | 0.26 | 0.0 | -353.91 | 0 |
| 2020 (7) | -1.29 | 0 | 0.06 | 0 | 8.53 | 12085.71 | -0.01 | 0 | -1.23 | 0 | 0.01 | 0 | 0 | 0 | 4.55 | 0 | -3.42 | 0 | -3.23 | 0 | 0.1 | -23.08 | 0.26 | 0.0 | 0.00 | 0 |
| 2019 (6) | -3.8 | 0 | -0.16 | 0 | 0.07 | -36.36 | 0.96 | 300.0 | -3.96 | 0 | 0 | 0 | 0.01 | -75.0 | -0.00 | 0 | -1.5 | 0 | -2.41 | 0 | 0.13 | 85.71 | 0.26 | 420.0 | 0.00 | 0 |
| 2018 (5) | -0.82 | 0 | 2.67 | 0 | 0.11 | -26.67 | 0.24 | -74.19 | 1.85 | 0 | 0.05 | 150.0 | 0.04 | 300.0 | 8.20 | 43.44 | -1.38 | 0 | -0.5 | 0 | 0.07 | 16.67 | 0.05 | -86.49 | 0.00 | 0 |
| 2017 (4) | -0.68 | 0 | -2.96 | 0 | 0.15 | -97.29 | 0.93 | 0 | -3.64 | 0 | 0.02 | -33.33 | 0.01 | 0 | 5.71 | -77.14 | -1.96 | 0 | -2.13 | 0 | 0.06 | 0.0 | 0.37 | -47.89 | 0.00 | 0 |
| 2016 (3) | -1.43 | 0 | 1.04 | 25.3 | 5.53 | 637.33 | -0.11 | 0 | -0.39 | 0 | 0.03 | -66.67 | 0 | 0 | 25.00 | -72.22 | -2.67 | 0 | -2.3 | 0 | 0.06 | 20.0 | 0.71 | -28.28 | 0.00 | 0 |
| 2015 (2) | -1.38 | 0 | 0.83 | -18.63 | 0.75 | 0 | -0.02 | 0 | -0.55 | 0 | 0.09 | -55.0 | 0 | 0 | 90.00 | 0 | -2.54 | 0 | -2.35 | 0 | 0.05 | 150.0 | 0.99 | 83.33 | 0.00 | 0 |
| 2014 (1) | -0.76 | 0 | 1.02 | 0 | 0 | 0 | -0.03 | 0 | 0.26 | 0 | 0.2 | 0 | 0 | 0 | 0.00 | 0 | -1.67 | 0 | -1.57 | 0 | 0.02 | 100.0 | 0.54 | 1700.0 | 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) | -0.74 | -13.85 | -85.0 | 1.45 | 61.11 | 252.63 | -0.01 | 0.0 | -102.04 | 0.02 | 300.0 | -50.0 | 0.71 | 184.0 | 152.59 | 0.03 | -70.0 | 0 | 0 | 0 | 0 | 16.67 | -73.33 | 0 | -1.08 | -25.58 | -74.19 | -1.13 | 5.83 | -382.5 | 0.02 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q3 (19) | -0.65 | 41.96 | 33.67 | 0.9 | 1400.0 | 2900.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.25 | 123.58 | 126.32 | 0.1 | 900.0 | 0 | 0 | 0 | 0 | 62.50 | 775.0 | 0 | -0.86 | 21.82 | -3.61 | -1.2 | 20.53 | 22.58 | 0.02 | 100.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -1.12 | -45.45 | -27.27 | 0.06 | 0 | 200.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | -1.06 | -37.66 | -23.26 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 7.14 | 0 | -82.14 | -1.1 | -50.68 | -8.91 | -1.51 | -204.14 | 22.56 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.77 | -92.5 | -4.05 | 0 | 100.0 | -100.0 | -0.01 | -102.04 | 0.0 | 0 | -100.0 | 100.0 | -0.77 | 42.96 | -42.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.73 | -17.74 | -21.67 | 1.45 | 262.5 | 178.38 | 0.01 | 0.0 | -50.0 | 0.04 | 0.0 | 0.0 | -51.33 | 42.25 | 0 |
| 22Q4 (16) | -0.4 | 59.18 | 77.27 | -0.95 | -3266.67 | -3066.67 | 0.49 | 5000.0 | -85.2 | 0.04 | 500.0 | 500.0 | -1.35 | -42.11 | 24.58 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.62 | 25.3 | 58.67 | 0.4 | 125.81 | 112.2 | 0.01 | 0.0 | -50.0 | 0.04 | 0.0 | -33.33 | -88.89 | 0 | 0 |
| 22Q3 (15) | -0.98 | -11.36 | -20.99 | 0.03 | 50.0 | -98.31 | -0.01 | 0.0 | 0 | -0.01 | 0.0 | 0 | -0.95 | -10.47 | -198.96 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.83 | 17.82 | 19.42 | -1.55 | 20.51 | -133.05 | 0.01 | 0.0 | -50.0 | 0.04 | 0.0 | -33.33 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -0.88 | -18.92 | 16.19 | 0.02 | -90.0 | -94.87 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | -200.0 | -0.86 | -59.26 | -30.3 | 0.02 | 0 | 0 | 0 | 0 | 0 | 40.00 | 0 | 0 | -1.01 | -68.33 | -8.6 | -1.95 | -5.41 | -74.11 | 0.01 | -50.0 | -50.0 | 0.04 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.74 | 57.95 | 18.68 | 0.2 | 766.67 | 108.03 | -0.01 | -100.3 | -100.99 | -0.01 | 0.0 | 0 | -0.54 | 69.83 | 84.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.6 | 60.0 | 29.41 | -1.85 | 43.6 | -372.06 | 0.02 | 0.0 | 0.0 | 0.04 | -33.33 | -33.33 | 0.00 | 0 | 100.0 |
| 21Q4 (12) | -1.76 | -117.28 | -112.05 | -0.03 | -101.69 | 96.77 | 3.31 | 0 | -61.24 | -0.01 | 0 | 0 | -1.79 | -286.46 | -1.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.5 | -45.63 | -108.33 | -3.28 | -169.94 | -285.88 | 0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -0.81 | 22.86 | 19.8 | 1.77 | 353.85 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | 0 | 0.96 | 245.45 | 195.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.03 | -10.75 | -17.05 | 4.69 | 518.75 | 1097.87 | 0.02 | 0.0 | -33.33 | 0.06 | 0.0 | 0.0 | -16.98 | 0 | 0 |
| 21Q2 (10) | -1.05 | -15.38 | -12.9 | 0.39 | 115.66 | -63.21 | -0.01 | -100.99 | 0 | 0.01 | 0 | -75.0 | -0.66 | 80.59 | -607.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.93 | -9.41 | -32.86 | -1.12 | -264.71 | -41.77 | 0.02 | 0.0 | -33.33 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -0.91 | -9.64 | -161.9 | -2.49 | -167.74 | -3457.14 | 1.01 | -88.17 | 10200.0 | 0 | 0 | 100.0 | -3.4 | -93.18 | -342.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.85 | -18.06 | 24.11 | 0.68 | 180.0 | 161.26 | 0.02 | 0.0 | -33.33 | 0.06 | 0.0 | 0.0 | -119.74 | 0 | 0 |
| 20Q4 (8) | -0.83 | 17.82 | 62.61 | -0.93 | 0 | -175.61 | 8.54 | 0 | 85500.0 | 0 | 0 | -100.0 | -1.76 | -74.26 | -77.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.72 | 18.18 | -212.5 | -0.85 | -80.85 | 11.46 | 0.02 | -33.33 | -50.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -1.01 | -8.6 | -44.29 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -1.01 | -876.92 | 51.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.88 | -25.71 | -46.67 | -0.47 | 40.51 | 40.51 | 0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.93 | -163.27 | -78.85 | 1.06 | 1614.29 | 783.33 | 0 | 100.0 | -100.0 | 0.04 | 180.0 | -50.0 | 0.13 | -90.71 | 132.5 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.7 | 37.5 | -2.94 | -0.79 | 28.83 | -664.29 | 0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | 1.47 | 166.22 | 508.33 | -0.07 | -105.69 | 41.67 | -0.01 | 0.0 | -112.5 | -0.05 | -105.32 | -600.0 | 1.4 | 241.41 | 391.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.12 | -275.0 | -30.23 | -1.11 | -15.62 | -38.75 | 0.03 | -25.0 | -25.0 | 0.06 | 0.0 | -14.29 | 0.00 | 0 | 0 |
| 19Q4 (4) | -2.22 | -217.14 | 0.0 | 1.23 | 189.13 | 0.0 | -0.01 | 0 | 0.0 | 0.94 | 4800.0 | 0.0 | -0.99 | 52.4 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.64 | 206.67 | 0.0 | -0.96 | -21.52 | 0.0 | 0.04 | 33.33 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.7 | -34.62 | 0.0 | -1.38 | -1250.0 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | -125.0 | 0.0 | -2.08 | -420.0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.6 | 11.76 | 0.0 | -0.79 | -664.29 | 0.0 | 0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.52 | -44.44 | 0.0 | 0.12 | 200.0 | 0.0 | 0.01 | -87.5 | 0.0 | 0.08 | 700.0 | 0.0 | -0.4 | 16.67 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.68 | 20.93 | 0.0 | 0.14 | 117.5 | 0.0 | 0.03 | -25.0 | 0.0 | 0.06 | -14.29 | 0.0 | -226.09 | 0 | 0.0 |
| 19Q1 (1) | -0.36 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
