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) | -1.39 | 0 | -0.9 | 0 | 3.96 | 0 | -0.11 | 0 | -2.29 | 0 | 0.26 | 44.44 | 0 | 0 | 23.64 | -59.29 | -1.77 | 0 | -1.56 | 0 | 0.08 | 33.33 | 0.47 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.69 | 0 | 2.02 | 0 | -0.05 | 0 | 0 | 0 | 0.33 | 0 | 0.18 | 1700.0 | -0.03 | 0 | 58.06 | 422.58 | -2.19 | 0 | -1.84 | 0 | 0.06 | 50.0 | 0.47 | 95.83 | 0.00 | 0 |
| 2021 (8) | -1.37 | 0 | -1.34 | 0 | 2.88 | 10.34 | -0.01 | 0 | -2.71 | 0 | 0.01 | 0 | 0 | 0 | 11.11 | 0 | -1.64 | 0 | -1.38 | 0 | 0.04 | 33.33 | 0.24 | 41.18 | 0.00 | 0 |
| 2020 (7) | -1.17 | 0 | -1.14 | 0 | 2.61 | 117.5 | 0 | 0 | -2.31 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.34 | 0 | -1.46 | 0 | 0.03 | -40.0 | 0.17 | 30.77 | 0.00 | 0 |
| 2019 (6) | -1.48 | 0 | -3.23 | 0 | 1.2 | -67.39 | -0.41 | 0 | -4.71 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.67 | 0 | -1.63 | 0 | 0.05 | 66.67 | 0.13 | -7.14 | 0.00 | 0 |
| 2018 (5) | -1.45 | 0 | -0.04 | 0 | 3.68 | 38.87 | 0 | 0 | -1.49 | 0 | 0.04 | 0 | 0 | 0 | 0.00 | 0 | -1.66 | 0 | -1.67 | 0 | 0.03 | 200.0 | 0.14 | 75.0 | 0.00 | 0 |
| 2017 (4) | -1.51 | 0 | 0 | 0 | 2.65 | 6.0 | -0.03 | 0 | -1.51 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -1.44 | 0 | -1.3 | 0 | 0.01 | 0 | 0.08 | 0 | 0.00 | 0 |
| 2016 (3) | -0.38 | 0 | -1.06 | 0 | 2.5 | 0 | 0 | 0 | -1.44 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.68 | 0 | -0.68 | 0 | 0 | 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) | -0.21 | 47.5 | 52.27 | -0.1 | -128.57 | -113.89 | -0.01 | 0.0 | 50.0 | -0.11 | 0 | 0 | -0.31 | -520.0 | -210.71 | 0.08 | 700.0 | -55.56 | -0.03 | 0 | 0 | 20.00 | 320.0 | -87.78 | -0.4 | 23.08 | 35.48 | -0.33 | 21.43 | 37.74 | 0.02 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.4 | -185.71 | 20.0 | 0.35 | 135.71 | -45.31 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.05 | 95.54 | -135.71 | 0.01 | 0.0 | 0 | 0 | -100.0 | 100.0 | 4.76 | 80.95 | 0 | -0.52 | -100.0 | 14.75 | -0.42 | -40.0 | 19.23 | 0.02 | 0.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.14 | 78.12 | 48.15 | -0.98 | -476.47 | 0 | -0.01 | -100.25 | 0.0 | 0 | 0 | 0 | -1.12 | -38.27 | -314.81 | 0.01 | -94.12 | 0 | 0.03 | 0 | 0 | 2.63 | -98.3 | 0 | -0.26 | 55.17 | 38.1 | -0.3 | 41.18 | 11.76 | 0.02 | 0.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.64 | -45.45 | -36.17 | -0.17 | -123.61 | -125.76 | 3.99 | 20050.0 | 40000.0 | 0 | 0 | 0 | -0.81 | -389.29 | -526.32 | 0.17 | -5.56 | 0 | 0 | 0 | 0 | 154.55 | -5.56 | 0 | -0.58 | 6.45 | -7.41 | -0.51 | 3.77 | -13.33 | 0.02 | 0.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.44 | 12.0 | -29.41 | 0.72 | 12.5 | 5.88 | -0.02 | -100.0 | 0.0 | 0 | 0 | 100.0 | 0.28 | 100.0 | -17.65 | 0.18 | 0 | 0 | 0 | 100.0 | 0 | 163.64 | 0 | 0 | -0.62 | -1.64 | -26.53 | -0.53 | -1.92 | -278.57 | 0.02 | 100.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.5 | -85.19 | -100.0 | 0.64 | 0 | 6500.0 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.14 | 151.85 | 153.85 | 0 | 0 | 0 | -0.03 | 0 | -200.0 | -0.00 | 0 | 0 | -0.61 | -45.24 | -69.44 | -0.52 | -52.94 | -33.33 | 0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 200.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.27 | 42.55 | 37.21 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | -0.27 | -242.11 | -440.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.42 | 22.22 | -16.67 | -0.34 | 24.44 | 10.53 | 0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 200.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.47 | -38.24 | -34.29 | 0.66 | -2.94 | 127.5 | -0.01 | 50.0 | -100.34 | 0 | 100.0 | 0 | 0.19 | -44.12 | 106.91 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.54 | -10.2 | -22.73 | -0.45 | -221.43 | 4.26 | 0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 200.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.34 | -36.0 | -54.55 | 0.68 | 6900.0 | 155.28 | -0.02 | 0 | 0 | -0.01 | 0 | 0 | 0.34 | 230.77 | 123.45 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.49 | -36.11 | -68.97 | -0.14 | 64.1 | 54.84 | 0.01 | 0.0 | 0.0 | 0.12 | 200.0 | 200.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.25 | 41.86 | 43.18 | -0.01 | -102.63 | 0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.26 | -420.0 | 40.91 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.36 | 0.0 | 10.0 | -0.39 | -2.63 | 11.36 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.43 | -22.86 | 15.69 | 0.38 | 115.83 | 280.0 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.05 | 98.18 | 87.8 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.36 | 18.18 | 43.75 | -0.38 | 19.15 | 45.71 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.35 | -59.09 | -40.0 | -2.4 | -95.12 | -2500.0 | 2.9 | 0 | 1712.5 | 0 | 0 | 0 | -2.75 | -89.66 | -1733.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 100.00 | 0 | 0 | -0.44 | -51.72 | -29.41 | -0.47 | -51.61 | -27.03 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.22 | 50.0 | 43.59 | -1.23 | 0 | -296.77 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -1.45 | -229.55 | -107.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.29 | 27.5 | 38.3 | -0.31 | 29.55 | 36.73 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.44 | 13.73 | -15.79 | 0 | -100.0 | 100.0 | 0.01 | -99.62 | 0 | -0.02 | -200.0 | 95.12 | -0.44 | -7.32 | 10.2 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.4 | 37.5 | 9.09 | -0.44 | 37.14 | -10.0 | 0.01 | 0.0 | 0.0 | 0.04 | -50.0 | 33.33 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.51 | -104.0 | 27.14 | 0.1 | 0.0 | 103.57 | 2.6 | 1525.0 | 116.67 | 0.02 | 0 | 0 | -0.41 | -173.33 | 88.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.64 | -88.24 | 15.79 | -0.7 | -89.19 | 5.41 | 0.01 | 0.0 | -50.0 | 0.08 | 100.0 | 33.33 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.25 | 35.9 | 0 | 0.1 | 132.26 | 0 | 0.16 | 0 | 0 | 0 | 0 | 0 | -0.15 | 78.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.34 | 27.66 | 0 | -0.37 | 24.49 | 0 | 0.01 | 0.0 | 0 | 0.04 | 0.0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.39 | -2.63 | 0.0 | -0.31 | -181.82 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.7 | -42.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.47 | -6.82 | 0.0 | -0.49 | -22.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.38 | 45.71 | 0.0 | -0.11 | 96.07 | 0.0 | 0 | -100.0 | 0.0 | -0.41 | 0 | 0.0 | -0.49 | 86.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.44 | 42.11 | 0.0 | -0.4 | 45.95 | 0.0 | 0.01 | -50.0 | 0.0 | 0.03 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.7 | 0 | 0.0 | -2.8 | 0 | 0.0 | 1.2 | 0 | 0.0 | 0 | 0 | 0.0 | -3.5 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.76 | 0 | 0.0 | -0.74 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0.06 | 0 | 0.0 | 0.00 | 0 | 0.0 |
