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) | -2.5 | 0 | -0.46 | 0 | -0.49 | 0 | 0.05 | 0 | -2.96 | 0 | 0.45 | -27.42 | 0 | 0 | 3.87 | 56.82 | -3.18 | 0 | -3.26 | 0 | 0.63 | 10.53 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -2.37 | 0 | -0.66 | 0 | -0.84 | 0 | -0.03 | 0 | -3.03 | 0 | 0.62 | -31.11 | 0 | 0 | 2.47 | -20.37 | -1.0 | 0 | -0.63 | 0 | 0.57 | 29.55 | 0.07 | -12.5 | -23700.00 | 0 |
| 2021 (8) | -2.88 | 0 | -1.06 | 0 | -0.83 | 0 | 0 | 0 | -3.94 | 0 | 0.9 | 309.09 | 0 | 0 | 3.10 | 280.52 | 0.84 | 265.22 | 0.33 | -29.79 | 0.44 | 4.76 | 0.08 | -33.33 | -338.82 | 0 |
| 2020 (7) | 6.48 | 620.0 | -0.25 | 0 | -1.09 | 0 | 0.03 | 0 | 6.23 | 688.61 | 0.22 | 340.0 | 0 | 0 | 0.81 | 360.83 | 0.23 | 2200.0 | 0.47 | 327.27 | 0.42 | -32.26 | 0.12 | 0.0 | 641.58 | 505.94 |
| 2019 (6) | 0.9 | 0 | -0.11 | 0 | -1.37 | 0 | -0.05 | 0 | 0.79 | 0 | 0.05 | 400.0 | 0 | 0 | 0.18 | 838.56 | 0.01 | -99.51 | 0.11 | -94.02 | 0.62 | 6.9 | 0.12 | -7.69 | 105.88 | 0 |
| 2018 (5) | -0.65 | 0 | -0.07 | 0 | 0.8 | 0 | 0.22 | 0 | -0.72 | 0 | 0.01 | -98.63 | 0 | 0 | 0.02 | -98.24 | 2.05 | 11.41 | 1.84 | 1.1 | 0.58 | -1.69 | 0.13 | -18.75 | -25.49 | 0 |
| 2017 (4) | 1.09 | 113.73 | -0.79 | 0 | -0.14 | 0 | -2.49 | 0 | 0.3 | 0 | 0.73 | 25.86 | 0 | 0 | 1.07 | -3.62 | 1.84 | 52.07 | 1.82 | 35.82 | 0.59 | 9.26 | 0.16 | 60.0 | 42.41 | 64.66 |
| 2016 (3) | 0.51 | 0 | -1.03 | 0 | 4.3 | 0 | 9.34 | 0 | -0.52 | 0 | 0.58 | -45.79 | 0 | 0 | 1.11 | -70.88 | 1.21 | 9.01 | 1.34 | 27.62 | 0.54 | 80.0 | 0.1 | 11.11 | 25.76 | 0 |
| 2015 (2) | -1.09 | 0 | -1.13 | 0 | -0.73 | 0 | -0.28 | 0 | -2.22 | 0 | 1.07 | 127.66 | 0.01 | -80.0 | 3.81 | 225.7 | 1.11 | -62.37 | 1.05 | -58.33 | 0.3 | 50.0 | 0.09 | 125.0 | -75.69 | 0 |
| 2014 (1) | 5.34 | 0 | -0.49 | 0 | -0.58 | 0 | -0.08 | 0 | 4.85 | 0 | 0.47 | 0 | 0.05 | 0 | 1.17 | 0 | 2.95 | 0 | 2.52 | 0 | 0.2 | 0 | 0.04 | 0 | 193.48 | 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) | -2.26 | -606.25 | -24.18 | -0.03 | 70.0 | 70.0 | -0.04 | 0.0 | 0.0 | 0.05 | 0 | 350.0 | -2.29 | -445.24 | -19.27 | 0.03 | -70.0 | -66.67 | 0 | 0 | 0 | 0.94 | -68.59 | -53.19 | -1.08 | -89.47 | -68.75 | -1.21 | -98.36 | -83.33 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.32 | -200.0 | -113.33 | -0.1 | -25.0 | 16.67 | -0.04 | 89.19 | 96.9 | 0 | -100.0 | 100.0 | -0.42 | -275.0 | -118.42 | 0.1 | 42.86 | -9.09 | 0 | 0 | 0 | 2.99 | -5.47 | 74.74 | -0.57 | 34.48 | -216.67 | -0.61 | 24.69 | -654.55 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | 0.32 | 233.33 | 124.62 | -0.08 | 68.0 | 57.89 | -0.37 | -825.0 | -640.0 | 0.01 | 0 | 0.0 | 0.24 | 148.98 | 116.11 | 0.07 | -72.0 | -63.16 | 0 | 0 | 0 | 3.17 | -63.13 | 12.36 | -0.87 | -31.82 | -625.0 | -0.81 | -28.57 | -800.0 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -0.24 | 86.81 | 85.45 | -0.25 | -150.0 | -4.17 | -0.04 | 0.0 | -107.55 | 0 | 100.0 | 100.0 | -0.49 | 74.48 | 74.07 | 0.25 | 177.78 | 8.7 | 0 | 0 | 0 | 8.59 | 327.64 | 180.14 | -0.66 | -3.12 | -1220.0 | -0.63 | 4.55 | -6400.0 | 0.14 | -6.67 | 7.69 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | -1.82 | -175.83 | -4450.0 | -0.1 | 16.67 | 74.36 | -0.04 | 96.9 | 94.37 | -0.02 | -100.0 | 0 | -1.92 | -184.21 | -346.51 | 0.09 | -18.18 | -76.32 | 0 | 0 | 0 | 2.01 | 17.25 | -63.63 | -0.64 | -255.56 | -526.67 | -0.66 | -700.0 | -2300.0 | 0.15 | 7.14 | 25.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 2.4 | 284.62 | 286.05 | -0.12 | 36.84 | 40.0 | -1.29 | -2480.0 | -3125.0 | -0.01 | -200.0 | 0 | 2.28 | 253.02 | 253.02 | 0.11 | -42.11 | -38.89 | 0 | 0 | 0 | 1.71 | -39.22 | -30.7 | -0.18 | -50.0 | -175.0 | 0.11 | 222.22 | -31.25 | 0.14 | -6.67 | 27.27 | 0.02 | 0.0 | 0.0 | 888.89 | 154.7 | 299.83 |
| 22Q2 (14) | -1.3 | 21.21 | 42.22 | -0.19 | 20.83 | 55.81 | -0.05 | -109.43 | -25.0 | 0.01 | 200.0 | 0 | -1.49 | 21.16 | 44.4 | 0.19 | -17.39 | -42.42 | 0 | 0 | 0 | 2.82 | -8.08 | -37.3 | -0.12 | -140.0 | -146.15 | -0.09 | -1000.0 | -152.94 | 0.15 | 15.38 | 36.36 | 0.02 | 0.0 | 0.0 | -1625.00 | -57.58 | -116.67 |
| 22Q1 (13) | -1.65 | -4025.0 | -339.13 | -0.24 | 38.46 | -500.0 | 0.53 | 174.65 | 1425.0 | -0.01 | 0 | 0.0 | -1.89 | -339.53 | -390.77 | 0.23 | -39.47 | 1050.0 | 0 | 0 | 0 | 3.07 | -44.48 | 1060.73 | -0.05 | -133.33 | -126.32 | 0.01 | -66.67 | 133.33 | 0.13 | 8.33 | 30.0 | 0.02 | 0.0 | -33.33 | -1031.25 | -4282.81 | -249.46 |
| 21Q4 (12) | -0.04 | 96.9 | -103.1 | -0.39 | -95.0 | -680.0 | -0.71 | -1675.0 | -1675.0 | 0 | 0 | -100.0 | -0.43 | 71.14 | -134.68 | 0.38 | 111.11 | 1166.67 | 0 | 0 | 0 | 5.52 | 123.39 | 1291.86 | 0.15 | -37.5 | -11.76 | 0.03 | -81.25 | -81.25 | 0.12 | 9.09 | 20.0 | 0.02 | 0.0 | -33.33 | -23.53 | 94.71 | -105.29 |
| 21Q3 (11) | -1.29 | 42.67 | -157.85 | -0.2 | 53.49 | -233.33 | -0.04 | 0.0 | 95.88 | 0 | 0 | 100.0 | -1.49 | 44.4 | -168.66 | 0.18 | -45.45 | 125.0 | 0 | 0 | 0 | 2.47 | -45.0 | 140.45 | 0.24 | -7.69 | 14.29 | 0.16 | -5.88 | -38.46 | 0.11 | 0.0 | 10.0 | 0.02 | 0.0 | -33.33 | -444.83 | 40.69 | -177.79 |
| 21Q2 (10) | -2.25 | -426.09 | -361.63 | -0.43 | -975.0 | -258.33 | -0.04 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | -2.68 | -512.31 | -462.16 | 0.33 | 1550.0 | 266.67 | 0 | 0 | 0 | 4.50 | 1601.7 | 215.71 | 0.26 | 36.84 | 750.0 | 0.17 | 666.67 | 325.0 | 0.11 | 10.0 | 10.0 | 0.02 | -33.33 | -33.33 | -750.00 | -208.7 | -248.26 |
| 21Q1 (9) | 0.69 | -46.51 | -67.14 | -0.04 | 20.0 | -33.33 | -0.04 | 0.0 | 0.0 | -0.01 | -133.33 | -200.0 | 0.65 | -47.58 | -68.6 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.26 | -33.42 | -28.8 | 0.19 | 11.76 | 290.0 | -0.03 | -118.75 | 0 | 0.1 | 0.0 | -9.09 | 0.03 | 0.0 | 0.0 | 690.00 | 55.12 | -54.0 |
| 20Q4 (8) | 1.29 | -42.15 | 157.59 | -0.05 | 16.67 | 0.0 | -0.04 | 95.88 | 0.0 | 0.03 | 400.0 | 400.0 | 1.24 | -42.86 | 154.15 | 0.03 | -62.5 | 200.0 | 0 | 0 | 0 | 0.40 | -61.41 | 117.86 | 0.17 | -19.05 | 342.86 | 0.16 | -38.46 | 300.0 | 0.1 | 0.0 | -28.57 | 0.03 | 0.0 | 0.0 | 444.83 | -22.21 | 117.87 |
| 20Q3 (7) | 2.23 | 159.3 | 16.75 | -0.06 | 50.0 | -200.0 | -0.97 | -2325.0 | 21.77 | -0.01 | -200.0 | 0 | 2.17 | 193.24 | 14.81 | 0.08 | -11.11 | 0 | 0 | 0 | 0 | 1.03 | -27.79 | 0 | 0.21 | 625.0 | 320.0 | 0.26 | 550.0 | 0 | 0.1 | 0.0 | -37.5 | 0.03 | 0.0 | 0.0 | 571.79 | 13.03 | -43.12 |
| 20Q2 (6) | 0.86 | -59.05 | -69.61 | -0.12 | -300.0 | -200.0 | -0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 150.0 | 0.74 | -64.25 | -73.48 | 0.09 | 350.0 | 125.0 | 0 | 0 | 0 | 1.42 | 283.78 | 185.88 | -0.04 | 60.0 | -500.0 | 0.04 | 0 | -69.23 | 0.1 | -9.09 | -37.5 | 0.03 | 0.0 | 0.0 | 505.88 | -66.27 | -42.8 |
| 20Q1 (5) | 2.1 | 193.75 | 231.25 | -0.03 | 40.0 | 0 | -0.04 | 0.0 | 0.0 | 0.01 | 200.0 | 150.0 | 2.07 | 190.39 | 229.38 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.37 | 103.71 | 0 | -0.1 | -42.86 | -1100.0 | 0 | 100.0 | -100.0 | 0.11 | -21.43 | -31.25 | 0.03 | 0.0 | 0.0 | 1500.00 | 160.27 | 334.37 |
| 19Q4 (4) | -2.24 | -217.28 | 0.0 | -0.05 | -150.0 | 0.0 | -0.04 | 96.77 | 0.0 | -0.01 | 0 | 0.0 | -2.29 | -221.16 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.18 | 0 | 0.0 | -0.07 | -240.0 | 0.0 | -0.08 | 0 | 0.0 | 0.14 | -12.5 | 0.0 | 0.03 | 0.0 | 0.0 | -2488.89 | -347.59 | 0.0 |
| 19Q3 (3) | 1.91 | -32.51 | 0.0 | -0.02 | 50.0 | 0.0 | -1.24 | -3000.0 | 0.0 | 0 | 100.0 | 0.0 | 1.89 | -32.26 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | -100.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1005.26 | 13.67 | 0.0 |
| 19Q2 (2) | 2.83 | 276.88 | 0.0 | -0.04 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 2.79 | 274.38 | 0.0 | 0.04 | 0 | 0.0 | 0 | 0 | 0.0 | 0.50 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.13 | 116.67 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 884.38 | 238.18 | 0.0 |
| 19Q1 (1) | -1.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -1.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -640.00 | 0.0 | 0.0 |
