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) | 9.02 | 0 | -0.15 | 0 | -5.8 | 0 | 0.89 | 0 | 8.87 | 0 | 0.01 | -50.0 | 0 | 0 | 0.04 | -24.29 | 0.03 | -98.49 | 0.61 | -66.67 | 0.23 | -4.17 | 0.01 | 0.0 | 1061.18 | 0 |
| 2022 (9) | -4.97 | 0 | -0.13 | 0 | 2.62 | 403.85 | -0.94 | 0 | -5.1 | 0 | 0.02 | -71.43 | 0 | 0 | 0.05 | -73.29 | 1.99 | 5.29 | 1.83 | 21.19 | 0.24 | 4.35 | 0.01 | 0.0 | -238.94 | 0 |
| 2021 (8) | -0.74 | 0 | 0.05 | 0 | 0.52 | -82.49 | -0.05 | 0 | -0.69 | 0 | 0.07 | 600.0 | 0.06 | 0 | 0.18 | 444.04 | 1.89 | 190.77 | 1.51 | 132.31 | 0.23 | 4.55 | 0.01 | 0.0 | -42.29 | 0 |
| 2020 (7) | 1.3 | 293.94 | -2.53 | 0 | 2.97 | 0 | -0.02 | 0 | -1.23 | 0 | 0.01 | -50.0 | -0.06 | 0 | 0.03 | -44.87 | 0.65 | -35.0 | 0.65 | -16.67 | 0.22 | -8.33 | 0.01 | 0.0 | 147.73 | 361.09 |
| 2019 (6) | 0.33 | -78.43 | -0.41 | 0 | -1.32 | 0 | 0.11 | 0.0 | -0.08 | 0 | 0.02 | -50.0 | 0 | 0 | 0.06 | -43.99 | 1.0 | -40.48 | 0.78 | -46.94 | 0.24 | 242.86 | 0.01 | 0.0 | 32.04 | -67.54 |
| 2018 (5) | 1.53 | -29.17 | -0.36 | 0 | -2.83 | 0 | 0.11 | 10.0 | 1.17 | -46.82 | 0.04 | -20.0 | 0 | 0 | 0.11 | -9.17 | 1.68 | -8.2 | 1.47 | 26.72 | 0.07 | -12.5 | 0.01 | 0 | 98.71 | -43.33 |
| 2017 (4) | 2.16 | 440.0 | 0.04 | 300.0 | -0.18 | 0 | 0.1 | 0 | 2.2 | 436.59 | 0.05 | -44.44 | 0 | 0 | 0.12 | -36.22 | 1.83 | 12.27 | 1.16 | -4.92 | 0.08 | -11.11 | 0 | 0 | 174.19 | 470.48 |
| 2016 (3) | 0.4 | 0 | 0.01 | -92.86 | 0.32 | 0 | -0.02 | 0 | 0.41 | 0 | 0.09 | 200.0 | 0 | 0 | 0.19 | 170.85 | 1.63 | 17.27 | 1.22 | -8.96 | 0.09 | -10.0 | 0 | 0 | 30.53 | 0 |
| 2015 (2) | -0.45 | 0 | 0.14 | 1300.0 | -0.29 | 0 | -0.12 | 0 | -0.31 | 0 | 0.03 | -62.5 | 0 | 0 | 0.07 | -62.51 | 1.39 | -30.5 | 1.34 | -31.28 | 0.1 | 0.0 | 0 | 0 | -31.25 | 0 |
| 2014 (1) | 0.84 | -81.37 | 0.01 | -75.0 | -1.14 | 0 | 0.08 | 0 | 0.85 | -81.32 | 0.08 | 100.0 | 0.01 | 0 | 0.19 | 125.05 | 2.0 | -18.03 | 1.95 | -8.02 | 0.1 | 0.0 | 0 | 0 | 40.98 | -79.74 |
| 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) | 1.68 | -11.58 | 1033.33 | 0 | 100.0 | 100.0 | 0.01 | 100.29 | 101.37 | -0.06 | -160.0 | -104.44 | 1.68 | 15.07 | 984.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.13 | -244.44 | -161.9 | -0.12 | -144.44 | -200.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (19) | 1.9 | -1.55 | 195.0 | -0.44 | -241.94 | -633.33 | -3.42 | -30.04 | -335.86 | 0.1 | 300.0 | 108.93 | 1.46 | -34.82 | 170.87 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | 181.82 | -80.0 | 0.27 | -18.18 | -61.43 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 575.76 | 16.34 | 318.79 |
| 23Q2 (18) | 1.93 | -45.17 | 319.32 | 0.31 | 1133.33 | 63.16 | -2.63 | -1195.83 | -541.46 | -0.05 | -105.56 | 83.33 | 2.24 | -35.82 | 424.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -161.11 | -115.28 | 0.33 | 153.85 | -47.62 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 494.87 | -73.29 | 488.02 |
| 23Q1 (17) | 3.52 | 2055.56 | 284.29 | -0.03 | -200.0 | 88.46 | 0.24 | 132.88 | -89.66 | 0.9 | -33.33 | 203.45 | 3.49 | 1936.84 | 260.83 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.18 | -14.29 | -70.97 | 0.13 | 425.0 | -75.93 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1852.63 | 305.85 | 681.98 |
| 22Q4 (16) | -0.18 | 91.0 | 72.31 | -0.01 | 83.33 | 99.33 | -0.73 | -150.34 | -284.21 | 1.35 | 220.54 | 13600.0 | -0.19 | 90.78 | 91.16 | 0.01 | 0 | 0.0 | 0 | 0 | -100.0 | 0.12 | 0 | 15.76 | 0.21 | -53.33 | -61.11 | -0.04 | -105.71 | -110.81 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -900.00 | -242.0 | -495.38 |
| 22Q3 (15) | -2.0 | -127.27 | -365.12 | -0.06 | -131.58 | -102.03 | 1.45 | 453.66 | 553.12 | -1.12 | -273.33 | -700.0 | -2.06 | -198.55 | -181.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.45 | -37.5 | -11.76 | 0.7 | 11.11 | 89.19 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -263.16 | -106.34 | -163.16 |
| 22Q2 (14) | -0.88 | 53.93 | -222.22 | 0.19 | 173.08 | 171.43 | -0.41 | -117.67 | -127.78 | -0.3 | 65.52 | -287.5 | -0.69 | 68.2 | -187.34 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | 0.72 | 16.13 | 38.46 | 0.63 | 16.67 | 16.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -127.54 | 59.94 | -204.51 |
| 22Q1 (13) | -1.91 | -193.85 | -402.63 | -0.26 | 82.67 | 82.43 | 2.32 | 1321.05 | 91.74 | -0.87 | -8600.0 | -1350.0 | -2.17 | -0.93 | -16.67 | 0 | -100.0 | 0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | 0 | 0.62 | 14.81 | 100.0 | 0.54 | 45.95 | 134.78 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -318.33 | -110.59 | -134.56 |
| 21Q4 (12) | -0.65 | -51.16 | -282.35 | -1.5 | -150.68 | -226.09 | -0.19 | 40.62 | -163.33 | -0.01 | 92.86 | -109.09 | -2.15 | -184.98 | -241.27 | 0.01 | 0 | 200.0 | 0.01 | 0 | 116.67 | 0.10 | 0 | 180.18 | 0.54 | 5.88 | 45.95 | 0.37 | 0.0 | 60.87 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -151.16 | -51.16 | -157.87 |
| 21Q3 (11) | -0.43 | -159.72 | -59.26 | 2.96 | 4128.57 | 247.26 | -0.32 | -77.78 | -111.39 | -0.14 | -187.5 | -55.56 | 2.53 | 220.25 | 210.96 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.51 | -1.92 | 1600.0 | 0.37 | -31.48 | 164.29 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | -100.00 | -181.94 | 25.93 |
| 21Q2 (10) | 0.72 | 289.47 | -11.11 | 0.07 | 104.73 | -88.14 | -0.18 | -114.88 | 5.26 | 0.16 | 366.67 | 633.33 | 0.79 | 142.47 | -43.57 | 0.06 | 0 | 0 | 0.02 | 0.0 | 0 | 0.62 | 0 | 0 | 0.52 | 67.74 | 300.0 | 0.54 | 134.78 | 200.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 122.03 | 189.92 | -65.35 |
| 21Q1 (9) | -0.38 | -123.53 | -140.86 | -1.48 | -221.74 | -127.69 | 1.21 | 303.33 | 2320.0 | -0.06 | -154.55 | 0 | -1.86 | -195.24 | -764.29 | 0 | 100.0 | 0 | 0.02 | 133.33 | 0 | -0.00 | 100.0 | 0 | 0.31 | -16.22 | 138.46 | 0.23 | 0.0 | 109.09 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | -135.71 | -131.51 | -123.35 |
| 20Q4 (8) | -0.17 | 37.04 | 37.04 | -0.46 | 77.11 | -58.62 | 0.3 | -89.32 | 11.11 | 0.11 | 222.22 | 37.5 | -0.63 | 72.37 | -12.5 | -0.01 | -150.0 | -200.0 | -0.06 | 0 | 0 | -0.13 | -151.27 | -209.25 | 0.37 | 1133.33 | 27.59 | 0.23 | 64.29 | 155.56 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -58.62 | 56.58 | 67.43 |
| 20Q3 (7) | -0.27 | -133.33 | -203.85 | -2.01 | -440.68 | -3450.0 | 2.81 | 1578.95 | 362.62 | -0.09 | -200.0 | 18.18 | -2.28 | -262.86 | -812.5 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.25 | 0 | 0 | 0.03 | -76.92 | -90.91 | 0.14 | -22.22 | -44.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | -135.00 | -138.33 | -260.96 |
| 20Q2 (6) | 0.81 | -12.9 | 575.0 | 0.59 | 190.77 | 468.75 | -0.19 | -480.0 | 38.71 | -0.03 | 0 | -127.27 | 1.4 | 400.0 | 3600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | 0.0 | 18.18 | 0.18 | 63.64 | -18.18 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 352.17 | -39.41 | 721.74 |
| 20Q1 (5) | 0.93 | 444.44 | 342.86 | -0.65 | -124.14 | -3150.0 | 0.05 | -81.48 | 123.81 | 0 | -100.0 | -100.0 | 0.28 | 150.0 | 47.37 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.13 | -55.17 | -51.85 | 0.11 | 22.22 | -47.62 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 581.25 | 422.92 | 647.32 |
| 19Q4 (4) | -0.27 | -203.85 | 0.0 | -0.29 | -583.33 | 0.0 | 0.27 | 125.23 | 0.0 | 0.08 | 172.73 | 0.0 | -0.56 | -275.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.12 | 0 | 0.0 | 0.29 | -12.12 | 0.0 | 0.09 | -64.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -180.00 | -314.62 | 0.0 |
| 19Q3 (3) | 0.26 | 116.67 | 0.0 | 0.06 | 137.5 | 0.0 | -1.07 | -245.16 | 0.0 | -0.11 | -200.0 | 0.0 | 0.32 | 900.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.33 | 200.0 | 0.0 | 0.25 | 13.64 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 83.87 | 95.7 | 0.0 |
| 19Q2 (2) | 0.12 | -42.86 | 0.0 | -0.16 | -700.0 | 0.0 | -0.31 | -47.62 | 0.0 | 0.11 | 266.67 | 0.0 | -0.04 | -121.05 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.11 | -59.26 | 0.0 | 0.22 | 4.76 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 42.86 | -44.9 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 77.78 | 0.0 | 0.0 |
