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) | -14.34 | 0 | -0.84 | 0 | 10.8 | 0 | 0.01 | 0 | -15.18 | 0 | 0.71 | -24.47 | -0.17 | 0 | 116.39 | -72.76 | -21.01 | 0 | -21.37 | 0 | 3.24 | 15.71 | 0.01 | -50.0 | 0.00 | 0 |
| 2022 (9) | -13.34 | 0 | -0.97 | 0 | -1.23 | 0 | 0 | 0 | -14.31 | 0 | 0.94 | 213.33 | -0.02 | 0 | 427.27 | -28.79 | -16.06 | 0 | -16.41 | 0 | 2.8 | 16.18 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | -13.87 | 0 | -0.25 | 0 | 15.97 | -7.69 | -0.91 | 0 | -14.12 | 0 | 0.3 | -54.55 | -0.01 | 0 | 600.00 | 0 | -15.99 | 0 | -15.43 | 0 | 2.41 | 11.57 | 0.02 | -60.0 | 0.00 | 0 |
| 2020 (7) | -17.88 | 0 | -2.43 | 0 | 17.3 | 89.28 | 0 | 0 | -20.31 | 0 | 0.66 | -25.84 | -0.01 | 0 | 0.00 | 0 | -21.0 | 0 | -21.04 | 0 | 2.16 | 3.35 | 0.05 | -16.67 | 0.00 | 0 |
| 2019 (6) | -18.99 | 0 | 18.19 | 0 | 9.14 | -57.41 | 0 | 0 | -0.8 | 0 | 0.89 | -15.24 | -0.04 | 0 | 0.00 | 0 | -23.28 | 0 | -22.74 | 0 | 2.09 | 58.33 | 0.06 | -40.0 | 0.00 | 0 |
| 2018 (5) | -16.06 | 0 | -9.12 | 0 | 21.46 | 28.97 | -0.02 | 0 | -25.18 | 0 | 1.05 | 0.96 | -0.01 | 0 | 0.00 | 0 | -19.51 | 0 | -18.94 | 0 | 1.32 | 12.82 | 0.1 | -33.33 | 0.00 | 0 |
| 2017 (4) | -12.12 | 0 | 3.4 | 0 | 16.64 | -50.21 | -0.02 | 0 | -8.72 | 0 | 1.04 | -56.3 | -0.02 | 0 | 0.00 | 0 | -14.03 | 0 | -14.1 | 0 | 1.17 | 12.5 | 0.15 | 15.38 | 0.00 | 0 |
| 2016 (3) | -8.33 | 0 | -18.63 | 0 | 33.42 | 107.71 | 0.45 | 2150.0 | -26.96 | 0 | 2.38 | -33.7 | -0.02 | 0 | 0.00 | 0 | -13.52 | 0 | -12.44 | 0 | 1.04 | 76.27 | 0.13 | 62.5 | 0.00 | 0 |
| 2015 (2) | -6.84 | 0 | -3.94 | 0 | 16.09 | 160.78 | 0.02 | 0 | -10.78 | 0 | 3.59 | 131.61 | 0 | 0 | 0.00 | 0 | -8.32 | 0 | -8.35 | 0 | 0.59 | 73.53 | 0.08 | 33.33 | 0.00 | 0 |
| 2014 (1) | -4.34 | 0 | -1.53 | 0 | 6.17 | 0.65 | 0 | 0 | -5.87 | 0 | 1.55 | 142.19 | 0.01 | 0 | 0.00 | 0 | -4.65 | 0 | -2.65 | 0 | 0.34 | 17.24 | 0.06 | 50.0 | 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) | -4.16 | -34.19 | -41.98 | -0.2 | 60.0 | 42.86 | -0.36 | -56.52 | -38.46 | 0.01 | 0.0 | 0 | -4.36 | -21.11 | -32.93 | 0.21 | -38.24 | -44.74 | 0 | 100.0 | -100.0 | 233.33 | -65.69 | -50.88 | -4.93 | 2.76 | -6.02 | -5.18 | -2.57 | -8.37 | 0.84 | 3.7 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -3.1 | 21.12 | 11.17 | -0.5 | -733.33 | -127.62 | -0.23 | -101.97 | 28.12 | 0.01 | 200.0 | 0 | -3.6 | 9.77 | -114.29 | 0.34 | 277.78 | 13.33 | -0.16 | -1500.0 | -633.33 | 680.00 | 1184.44 | 81.33 | -5.07 | -1.2 | -29.34 | -5.05 | 0.2 | -25.0 | 0.81 | -1.22 | 5.19 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -3.93 | -25.16 | 0.76 | -0.06 | 14.29 | 97.41 | 11.69 | 3870.97 | 3538.24 | -0.01 | 0 | 0 | -3.99 | -24.3 | 36.46 | 0.09 | 28.57 | -47.06 | -0.01 | 0 | 83.33 | 52.94 | 126.89 | -90.66 | -5.01 | 16.5 | -19.86 | -5.06 | 16.78 | -18.5 | 0.82 | 6.49 | 20.59 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -3.14 | -7.17 | -6.44 | -0.07 | 80.0 | 41.67 | -0.31 | -19.23 | 3.12 | 0 | 0 | 0 | -3.21 | 2.13 | -4.56 | 0.07 | -81.58 | -12.5 | 0 | -100.0 | 100.0 | 23.33 | -95.09 | -91.25 | -6.0 | -29.03 | -80.72 | -6.08 | -27.2 | -83.13 | 0.77 | 10.0 | 18.46 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -2.93 | 16.05 | 3.62 | -0.35 | -119.34 | -483.33 | -0.26 | 18.75 | -30.0 | 0 | 0 | 0 | -3.28 | -95.24 | -5.81 | 0.38 | 26.67 | 850.0 | 0.02 | -33.33 | 300.0 | 475.00 | 26.67 | 493.75 | -4.65 | -18.62 | -37.98 | -4.78 | -18.32 | -36.18 | 0.7 | -9.09 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -3.49 | 11.87 | 10.05 | 1.81 | 178.02 | 5933.33 | -0.32 | 5.88 | -101.93 | 0 | 0 | 0 | -1.68 | 73.25 | 56.36 | 0.3 | 76.47 | 150.0 | 0.03 | 150.0 | 0 | 375.00 | -33.82 | -68.75 | -3.92 | 6.22 | -0.77 | -4.04 | 5.39 | -1.25 | 0.77 | 13.24 | 30.51 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -3.96 | -34.24 | -38.95 | -2.32 | -1833.33 | -11700.0 | -0.34 | -6.25 | -100.0 | 0 | 0 | 100.0 | -6.28 | -104.56 | -121.91 | 0.17 | 112.5 | 325.0 | -0.06 | -500.0 | 0 | 566.67 | 112.5 | 0 | -4.18 | -25.9 | 9.13 | -4.27 | -28.61 | -12.66 | 0.68 | 4.62 | 19.3 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -2.95 | 2.96 | 27.87 | -0.12 | -100.0 | 52.0 | -0.32 | -60.0 | -52.38 | 0 | 0 | 0 | -3.07 | 0.97 | 29.26 | 0.08 | 100.0 | -11.11 | -0.01 | 0.0 | 0 | 266.67 | 233.33 | 0 | -3.32 | 1.48 | 19.81 | -3.32 | 5.41 | 20.0 | 0.65 | 0.0 | 8.33 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -3.04 | 21.65 | 11.63 | -0.06 | -300.0 | 60.0 | -0.2 | -101.21 | -101.19 | 0 | 0 | 0 | -3.1 | 19.48 | 13.65 | 0.04 | -66.67 | -78.95 | -0.01 | 0 | -125.0 | 80.00 | -93.33 | 0 | -3.37 | 13.37 | 26.9 | -3.51 | 12.03 | 25.32 | 0.65 | 10.17 | 8.33 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -3.88 | -36.14 | 6.05 | 0.03 | 50.0 | 101.5 | 16.55 | 9835.29 | 13891.67 | 0 | 100.0 | 0 | -3.85 | -36.04 | 37.19 | 0.12 | 200.0 | -45.45 | 0 | 0 | 100.0 | 1200.00 | 0 | 0 | -3.89 | 15.43 | 14.13 | -3.99 | -5.28 | 12.5 | 0.59 | 3.51 | 13.46 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -2.85 | 30.32 | 39.23 | 0.02 | 108.0 | 111.11 | -0.17 | 19.05 | -120.99 | -0.91 | 0 | 0 | -2.83 | 34.79 | 41.89 | 0.04 | -55.56 | -80.95 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | -4.6 | -11.11 | 18.15 | -3.79 | 8.67 | 32.44 | 0.57 | -5.0 | 9.62 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -4.09 | -18.9 | 27.09 | -0.25 | -66.67 | -150.0 | -0.21 | -101.25 | -16.67 | 0 | 0 | 0 | -4.34 | -20.89 | 23.99 | 0.09 | -52.63 | 125.0 | 0 | -100.0 | 100.0 | 0.00 | 0 | 0 | -4.14 | 10.2 | 33.65 | -4.15 | 11.7 | 32.74 | 0.6 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -3.44 | 16.71 | 14.64 | -0.15 | 92.5 | -101.68 | 16.79 | 14091.67 | 75.63 | 0 | 0 | 0 | -3.59 | 41.44 | -173.12 | 0.19 | -13.64 | -26.92 | 0.04 | 300.0 | 233.33 | 0.00 | 0 | 0 | -4.61 | -1.77 | 15.26 | -4.7 | -3.07 | 12.31 | 0.6 | 15.38 | 15.38 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -4.13 | 11.94 | 26.38 | -2.0 | -1011.11 | -156.82 | -0.12 | -114.81 | 36.84 | 0 | 0 | 0 | -6.13 | -25.87 | -193.3 | 0.22 | 4.76 | 4.76 | -0.02 | -150.0 | 0 | 0.00 | 0 | 0 | -4.53 | 19.4 | 35.19 | -4.56 | 18.72 | 33.72 | 0.52 | 0.0 | -1.89 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -4.69 | 16.4 | -2.18 | -0.18 | -80.0 | -103.0 | 0.81 | 550.0 | 437.5 | 0 | 0 | 0 | -4.87 | 14.71 | -442.96 | 0.21 | 425.0 | 31.25 | 0.04 | 166.67 | 0 | 0.00 | 0 | 0 | -5.62 | 9.94 | -2.37 | -5.61 | 9.08 | -5.25 | 0.52 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -5.61 | -39.21 | -18.11 | -0.1 | -101.12 | 64.29 | -0.18 | -101.88 | -1900.0 | 0 | 0 | 0 | -5.71 | -216.29 | -13.52 | 0.04 | -84.62 | -84.0 | -0.06 | -100.0 | 0 | 0.00 | 0 | 0 | -6.24 | -14.71 | -16.42 | -6.17 | -15.11 | -19.34 | 0.52 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -4.03 | 28.16 | 0.0 | 8.94 | 153.98 | 0.0 | 9.56 | 5131.58 | 0.0 | 0 | 0 | 0.0 | 4.91 | 334.93 | 0.0 | 0.26 | 23.81 | 0.0 | -0.03 | 0 | 0.0 | 0.00 | 0 | 0.0 | -5.44 | 22.17 | 0.0 | -5.36 | 22.09 | 0.0 | 0.52 | -1.89 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -5.61 | -22.22 | 0.0 | 3.52 | -41.43 | 0.0 | -0.19 | 20.83 | 0.0 | 0 | 0 | 0.0 | -2.09 | -247.18 | 0.0 | 0.21 | 31.25 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -6.99 | -27.32 | 0.0 | -6.88 | -29.08 | 0.0 | 0.53 | 1.92 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -4.59 | 3.37 | 0.0 | 6.01 | 2246.43 | 0.0 | -0.24 | -2500.0 | 0.0 | 0 | 0 | 0.0 | 1.42 | 128.23 | 0.0 | 0.16 | -36.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -5.49 | -2.43 | 0.0 | -5.33 | -3.09 | 0.0 | 0.52 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -4.75 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -5.03 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -5.36 | 0.0 | 0.0 | -5.17 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
