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) | -8.88 | 0 | -2.96 | 0 | 15.04 | 50033.33 | 0 | 0 | -11.84 | 0 | 0.46 | -20.69 | 0 | 0 | 23.59 | 22.83 | -10.08 | 0 | -10.36 | 0 | 0.59 | 59.46 | 0.14 | 0.0 | 0.00 | 0 |
| 2022 (9) | -2.33 | 0 | 0.41 | 127.78 | 0.03 | 0 | -0.05 | 0 | -1.92 | 0 | 0.58 | 728.57 | 0 | 0 | 19.21 | 520.06 | -4.69 | 0 | -4.73 | 0 | 0.37 | 0.0 | 0.14 | -6.67 | 0.00 | 0 |
| 2021 (8) | -2.13 | 0 | 0.18 | 0 | -0.76 | 0 | -0.11 | 0 | -1.95 | 0 | 0.07 | -46.15 | 0 | 0 | 3.10 | -45.2 | -5.39 | 0 | -5.69 | 0 | 0.37 | 12.12 | 0.15 | -6.25 | 0.00 | 0 |
| 2020 (7) | -6.75 | 0 | -1.53 | 0 | 15.29 | 78.83 | 0.05 | -54.55 | -8.28 | 0 | 0.13 | -85.06 | 0 | 0 | 5.65 | -95.13 | -4.85 | 0 | -5.11 | 0 | 0.33 | 43.48 | 0.16 | 0.0 | 0.00 | 0 |
| 2019 (6) | -4.48 | 0 | -1.72 | 0 | 8.55 | 100.7 | 0.11 | 0 | -6.2 | 0 | 0.87 | 521.43 | 0 | 0 | 116.00 | 115.43 | -4.7 | 0 | -4.87 | 0 | 0.23 | 109.09 | 0.16 | 166.67 | 0.00 | 0 |
| 2018 (5) | -4.62 | 0 | -2.04 | 0 | 4.26 | -14.11 | 0 | 0 | -6.66 | 0 | 0.14 | -22.22 | 0 | 0 | 53.85 | -28.21 | -5.45 | 0 | -5.52 | 0 | 0.11 | 22.22 | 0.06 | 20.0 | 0.00 | 0 |
| 2017 (4) | -4.83 | 0 | -0.64 | 0 | 4.96 | 2.48 | -0.1 | 0 | -5.47 | 0 | 0.18 | 0.0 | 0 | 0 | 75.00 | 0 | -4.43 | 0 | -4.43 | 0 | 0.09 | 80.0 | 0.05 | 25.0 | 0.00 | 0 |
| 2016 (3) | -2.63 | 0 | -0.19 | 0 | 4.84 | 2.54 | -0.62 | 0 | -2.82 | 0 | 0.18 | 500.0 | 0 | 0 | 0.00 | 0 | -3.11 | 0 | -3.09 | 0 | 0.05 | 66.67 | 0.04 | 0.0 | 0.00 | 0 |
| 2015 (2) | -4.23 | 0 | 0.21 | 0 | 4.72 | 165.17 | 0 | 0 | -4.02 | 0 | 0.03 | -66.67 | 0 | 0 | 0.00 | 0 | -3.33 | 0 | -3.31 | 0 | 0.03 | 200.0 | 0.04 | 0 | 0.00 | 0 |
| 2014 (1) | 0.94 | 276.0 | -0.55 | 0 | 1.78 | 0 | 0 | 0 | 0.39 | 0 | 0.09 | 800.0 | 0 | 0 | 0.00 | 0 | -0.08 | 0 | -0.08 | 0 | 0.01 | 0 | 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) | -3.04 | -46.86 | -41.4 | -0.68 | 55.56 | -134.48 | 0.99 | 2575.0 | 10000.0 | 0 | 0 | -100.0 | -3.72 | -3.33 | -52.46 | 0.17 | 240.0 | -37.04 | 0 | 0 | 0 | 25.00 | 205.0 | -90.74 | -3.18 | -31.4 | -55.88 | -3.39 | -43.04 | -62.98 | 0.16 | 6.67 | 45.45 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -2.07 | -7.81 | -115.62 | -1.53 | -178.18 | -800.0 | -0.04 | -100.28 | -200.0 | 0 | -100.0 | 100.0 | -3.6 | -45.75 | -218.58 | 0.05 | 0.0 | -70.59 | 0 | 0 | 0 | 8.20 | -39.34 | -91.32 | -2.42 | 11.68 | -38.29 | -2.37 | 15.96 | -44.51 | 0.15 | 7.14 | 66.67 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -1.92 | -3.78 | -234.27 | -0.55 | -175.0 | -155.56 | 14.05 | 46733.33 | 70350.0 | 0.03 | 200.0 | 400.0 | -2.47 | -20.49 | -202.07 | 0.05 | -75.0 | 400.0 | 0 | 0 | 0 | 13.51 | -81.08 | 2697.3 | -2.74 | -57.47 | -983.87 | -2.82 | -57.54 | -1381.82 | 0.14 | 0.0 | 75.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -1.85 | 13.95 | -184.62 | -0.2 | 31.03 | -53.85 | 0.03 | 400.0 | 200.0 | -0.03 | -250.0 | -50.0 | -2.05 | 15.98 | -162.82 | 0.2 | -25.93 | 53.85 | 0 | 0 | 0 | 71.43 | -73.54 | 268.13 | -1.74 | 14.71 | -45.0 | -1.79 | 13.94 | -46.72 | 0.14 | 27.27 | 55.56 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -2.15 | -123.96 | -54.68 | -0.29 | -70.59 | -226.09 | -0.01 | -125.0 | -104.55 | 0.02 | 166.67 | 0 | -2.44 | -115.93 | -110.34 | 0.27 | 58.82 | 1250.0 | 0 | 0 | 0 | 270.00 | 185.88 | 0 | -2.04 | -16.57 | -5.7 | -2.08 | -26.83 | -7.77 | 0.11 | 22.22 | 22.22 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.96 | -167.13 | 33.33 | -0.17 | -117.17 | -325.0 | 0.04 | 300.0 | -20.0 | -0.03 | -200.0 | 70.0 | -1.13 | -146.69 | 23.65 | 0.17 | 1600.0 | 325.0 | 0 | 0 | 0 | 94.44 | 19450.0 | 0 | -1.75 | -664.52 | 4.37 | -1.64 | -845.45 | 5.2 | 0.09 | 12.5 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q2 (14) | 1.43 | 320.0 | -33.18 | 0.99 | 861.54 | 0 | -0.02 | -300.0 | -100.0 | -0.01 | 50.0 | -150.0 | 2.42 | 410.26 | 13.08 | 0.01 | -92.31 | 0 | 0 | 0 | 0 | 0.48 | -97.51 | 0 | 0.31 | 125.83 | 3200.0 | 0.22 | 118.03 | 150.0 | 0.08 | -11.11 | -11.11 | 0.04 | 0.0 | 0.0 | 420.59 | 0 | 0 |
| 22Q1 (13) | -0.65 | 53.24 | 54.86 | -0.13 | -156.52 | -550.0 | 0.01 | -95.45 | 100.98 | -0.02 | 0 | 33.33 | -0.78 | 32.76 | 46.58 | 0.13 | 550.0 | 550.0 | 0 | 0 | 0 | 19.40 | 0 | 598.51 | -1.2 | 37.82 | 25.93 | -1.22 | 36.79 | 23.27 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -1.39 | 3.47 | 9.15 | 0.23 | 675.0 | 119.17 | 0.22 | 340.0 | -98.33 | 0 | 100.0 | -100.0 | -1.16 | 21.62 | 57.51 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -1.93 | -5.46 | -484.85 | -1.93 | -11.56 | -264.15 | 0.09 | 0.0 | -10.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -1.44 | -167.29 | 40.0 | -0.04 | 0 | 55.56 | 0.05 | 600.0 | -97.6 | -0.1 | -600.0 | -1100.0 | -1.48 | -169.16 | 40.56 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -1.83 | -18200.0 | 8.96 | -1.73 | -293.18 | 14.36 | 0.09 | 0.0 | -10.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 2.14 | 248.61 | 247.59 | 0 | 100.0 | 100.0 | -0.01 | 99.02 | -111.11 | 0.02 | 166.67 | 100.0 | 2.14 | 246.58 | 240.79 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.01 | 99.38 | 99.29 | -0.44 | 72.33 | 69.66 | 0.09 | 0.0 | 12.5 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -1.44 | 5.88 | -5.88 | -0.02 | 98.33 | 88.24 | -1.02 | -107.76 | -5000.0 | -0.03 | -160.0 | -50.0 | -1.46 | 46.52 | 4.58 | 0.02 | 0 | -81.82 | 0 | 0 | 0 | 2.78 | 0 | -91.16 | -1.62 | -390.91 | -45.95 | -1.59 | -200.0 | -44.55 | 0.09 | -10.0 | 50.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -1.53 | 36.25 | -59.38 | -1.2 | -1233.33 | -42.86 | 13.14 | 531.73 | 43900.0 | 0.05 | 400.0 | 400.0 | -2.73 | -9.64 | -51.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.33 | 83.58 | 62.5 | -0.53 | 73.76 | 40.45 | 0.1 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -2.4 | -65.52 | -73.91 | -0.09 | -28.57 | 67.86 | 2.08 | 2211.11 | 0 | 0.01 | 0.0 | -98.41 | -2.49 | -63.82 | -50.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -2.01 | -43.57 | -17.54 | -2.02 | -39.31 | -10.38 | 0.1 | 25.0 | 66.67 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -1.45 | -6.62 | 34.09 | -0.07 | 58.82 | -112.73 | 0.09 | 550.0 | -98.95 | 0.01 | 150.0 | 101.85 | -1.52 | 0.65 | 7.88 | 0.02 | -81.82 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -1.4 | -26.13 | 19.08 | -1.45 | -31.82 | 16.67 | 0.08 | 33.33 | 33.33 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -1.36 | -41.67 | -2366.67 | -0.17 | 79.76 | 85.47 | -0.02 | 33.33 | -100.0 | -0.02 | -300.0 | -300.0 | -1.53 | 15.0 | -37.84 | 0.11 | -85.9 | 175.0 | 0 | 0 | 0 | 31.43 | -96.78 | 434.29 | -1.11 | -26.14 | -192.11 | -1.1 | -23.6 | -168.29 | 0.06 | 20.0 | 0.0 | 0.04 | 0.0 | 33.33 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.96 | 30.43 | 0.0 | -0.84 | -200.0 | 0.0 | -0.03 | 0 | 0.0 | 0.01 | -98.41 | 0.0 | -1.8 | -8.43 | 0.0 | 0.78 | 0 | 0.0 | 0 | 0 | 0.0 | 975.00 | 0 | 0.0 | -0.88 | 48.54 | 0.0 | -0.89 | 51.37 | 0.0 | 0.05 | -16.67 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -1.38 | 37.27 | 0.0 | -0.28 | -150.91 | 0.0 | 0 | -100.0 | 0.0 | 0.63 | 216.67 | 0.0 | -1.66 | -0.61 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -1.71 | 1.16 | 0.0 | -1.83 | -5.17 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -2.2 | -3766.67 | 0.0 | 0.55 | 147.01 | 0.0 | 8.59 | 86000.0 | 0.0 | -0.54 | -5500.0 | 0.0 | -1.65 | -48.65 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | -1.73 | -355.26 | 0.0 | -1.74 | -324.39 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.11 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.88 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
