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) | -0.96 | 0 | -3.02 | 0 | 3.96 | 67.8 | -0.03 | 0 | -3.98 | 0 | 3.05 | 323.61 | -0.09 | 0 | 30.96 | 368.34 | -0.57 | 0 | -0.26 | 0 | 0.8 | 11.11 | 0.07 | 0.0 | -157.38 | 0 |
| 2022 (9) | 0.22 | -31.25 | -3.11 | 0 | 2.36 | 171.26 | -0.03 | 0 | -2.89 | 0 | 0.72 | 41.18 | 0.02 | 0 | 6.61 | 53.36 | 0.13 | -82.19 | 0.09 | -59.09 | 0.72 | 5.88 | 0.07 | 0.0 | 25.00 | -24.22 |
| 2021 (8) | 0.32 | -5.88 | -0.7 | 0 | 0.87 | 335.0 | 0.08 | 0 | -0.38 | 0 | 0.51 | -16.39 | 0 | 0 | 4.31 | -35.83 | 0.73 | 0 | 0.22 | 633.33 | 0.68 | 7.94 | 0.07 | 40.0 | 32.99 | -31.11 |
| 2020 (7) | 0.34 | 0 | 0 | 0 | 0.2 | -42.86 | -0.16 | 0 | 0.34 | 0 | 0.61 | -32.22 | 0.01 | 0 | 6.72 | -39.16 | -0.03 | 0 | 0.03 | 0 | 0.63 | 1.61 | 0.05 | 25.0 | 47.89 | 0 |
| 2019 (6) | -0.02 | 0 | -0.95 | 0 | 0.35 | 20.69 | 0.01 | -85.71 | -0.97 | 0 | 0.9 | 50.0 | -0.01 | 0 | 11.04 | 60.49 | -0.52 | 0 | -0.64 | 0 | 0.62 | 77.14 | 0.04 | 0.0 | -100.00 | 0 |
| 2018 (5) | 0.52 | 0 | -0.66 | 0 | 0.29 | -74.11 | 0.07 | -41.67 | -0.14 | 0 | 0.6 | 62.16 | 0.02 | 0 | 6.88 | 54.54 | -0.05 | 0 | -0.49 | 0 | 0.35 | -2.78 | 0.04 | -20.0 | 0.00 | 0 |
| 2017 (4) | -0.34 | 0 | -0.47 | 0 | 1.12 | 75.0 | 0.12 | 0 | -0.81 | 0 | 0.37 | 146.67 | -0.02 | 0 | 4.45 | 103.63 | -0.71 | 0 | -0.89 | 0 | 0.36 | -20.0 | 0.05 | 25.0 | 0.00 | 0 |
| 2016 (3) | -0.71 | 0 | 0.31 | 0 | 0.64 | 10.34 | -0.07 | 0 | -0.4 | 0 | 0.15 | -84.04 | 0.1 | 0 | 2.19 | -79.37 | -1.9 | 0 | -1.95 | 0 | 0.45 | -25.0 | 0.04 | -50.0 | 0.00 | 0 |
| 2015 (2) | -1.11 | 0 | -0.09 | 0 | 0.58 | -85.05 | 0.11 | 0 | -1.2 | 0 | 0.94 | 34.29 | -0.38 | 0 | 10.60 | 76.37 | -1.84 | 0 | -1.9 | 0 | 0.6 | 3.45 | 0.08 | 14.29 | 0.00 | 0 |
| 2014 (1) | -1.69 | 0 | -0.77 | 0 | 3.88 | 0 | -0.27 | 0 | -2.46 | 0 | 0.7 | 48.94 | 0 | 0 | 6.01 | 35.38 | -1.37 | 0 | -1.59 | 0 | 0.58 | -4.92 | 0.07 | 250.0 | 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) | -0.45 | -221.43 | -169.23 | -0.41 | 40.58 | -1950.0 | 0.94 | 527.27 | 1242.86 | 0.01 | 0 | 150.0 | -0.86 | -3.61 | -236.51 | 0.62 | 63.16 | 226.32 | -0.05 | 0 | -266.67 | 25.20 | 54.54 | 284.68 | -0.1 | 71.43 | -242.86 | -0.03 | 70.0 | 0.0 | 0.19 | -17.39 | 0.0 | 0.02 | 0.0 | 0.0 | -250.00 | -167.86 | -169.23 |
| 23Q3 (19) | -0.14 | 66.67 | -142.42 | -0.69 | -6.15 | 54.3 | -0.22 | 83.82 | -222.22 | 0 | 100.0 | 0 | -0.83 | 22.43 | 29.66 | 0.38 | -53.09 | 90.0 | 0 | 100.0 | -100.0 | 16.31 | -49.26 | 136.48 | -0.35 | -169.23 | -1266.67 | -0.1 | -1100.0 | -200.0 | 0.23 | 21.05 | 27.78 | 0.02 | 0.0 | 0.0 | -93.33 | 51.11 | -184.85 |
| 23Q2 (18) | -0.42 | -940.0 | -700.0 | -0.65 | 48.82 | -66.67 | -1.36 | -129.57 | -334.48 | -0.07 | -333.33 | -450.0 | -1.07 | 12.3 | -234.38 | 0.81 | -34.15 | 376.47 | -0.02 | 0.0 | 0 | 32.14 | -33.36 | 404.83 | -0.13 | -750.0 | -285.71 | 0.01 | 107.69 | -87.5 | 0.19 | 0.0 | 5.56 | 0.02 | 0.0 | 0.0 | -190.91 | -405.45 | -863.64 |
| 23Q1 (17) | 0.05 | -92.31 | 105.95 | -1.27 | -6250.0 | -6.72 | 4.6 | 6471.43 | 200.65 | 0.03 | 250.0 | 250.0 | -1.22 | -293.65 | 39.9 | 1.23 | 547.37 | 668.75 | -0.02 | -166.67 | 33.33 | 48.24 | 636.22 | 629.56 | 0.02 | -71.43 | 150.0 | -0.13 | -333.33 | -116.67 | 0.19 | 0.0 | 5.56 | 0.02 | 0.0 | 0.0 | 62.50 | -82.69 | 110.42 |
| 22Q4 (16) | 0.65 | 96.97 | 195.45 | -0.02 | 98.68 | 89.47 | 0.07 | -61.11 | 112.28 | -0.02 | 0 | -166.67 | 0.63 | 153.39 | 2000.0 | 0.19 | -5.0 | -29.63 | 0.03 | 200.0 | 200.0 | 6.55 | -5.0 | -34.73 | 0.07 | 133.33 | 187.5 | -0.03 | -130.0 | 70.0 | 0.19 | 5.56 | 11.76 | 0.02 | 0.0 | 0.0 | 361.11 | 228.28 | 47.73 |
| 22Q3 (15) | 0.33 | 371.43 | 294.12 | -1.51 | -287.18 | -439.29 | 0.18 | -68.97 | 500.0 | 0 | -100.0 | 0 | -1.18 | -268.75 | -162.22 | 0.2 | 17.65 | 42.86 | 0.01 | 0 | 0 | 6.90 | 8.32 | 53.2 | 0.03 | -57.14 | -92.31 | 0.1 | 25.0 | -54.55 | 0.18 | 0.0 | 5.88 | 0.02 | 0.0 | 0.0 | 110.00 | 340.0 | 365.29 |
| 22Q2 (14) | 0.07 | 108.33 | -69.57 | -0.39 | 67.23 | -457.14 | 0.58 | -62.09 | -64.2 | 0.02 | 200.0 | 0 | -0.32 | 84.24 | -300.0 | 0.17 | 6.25 | 325.0 | 0 | 100.0 | -100.0 | 6.37 | -3.7 | 390.26 | 0.07 | 275.0 | -76.67 | 0.08 | 233.33 | -11.11 | 0.18 | 0.0 | 5.88 | 0.02 | 0.0 | 0.0 | 25.00 | 104.17 | -69.57 |
| 22Q1 (13) | -0.84 | -481.82 | -2200.0 | -1.19 | -526.32 | -693.33 | 1.53 | 368.42 | 828.57 | -0.02 | -166.67 | -140.0 | -2.03 | -6866.67 | -1745.45 | 0.16 | -40.74 | 128.57 | -0.03 | -400.0 | -50.0 | 6.61 | -34.13 | 178.63 | -0.04 | 50.0 | -133.33 | -0.06 | 40.0 | -400.0 | 0.18 | 5.88 | 5.88 | 0.02 | 0.0 | 0.0 | -600.00 | -345.45 | -3250.0 |
| 21Q4 (12) | 0.22 | 229.41 | 466.67 | -0.19 | 32.14 | 17.39 | -0.57 | -2000.0 | -812.5 | 0.03 | 0 | 142.86 | 0.03 | 106.67 | 110.34 | 0.27 | 92.86 | 12.5 | 0.01 | 0 | -75.0 | 10.04 | 122.97 | 24.21 | -0.08 | -120.51 | -180.0 | -0.1 | -145.45 | -350.0 | 0.17 | 0.0 | 6.25 | 0.02 | 0.0 | 100.0 | 244.44 | 689.54 | 955.56 |
| 21Q3 (11) | -0.17 | -173.91 | -41.67 | -0.28 | -300.0 | -154.55 | 0.03 | -98.15 | 116.67 | 0 | 0 | 100.0 | -0.45 | -381.25 | -95.65 | 0.14 | 250.0 | 27.27 | 0 | -100.0 | -100.0 | 4.50 | 246.62 | -27.16 | 0.39 | 30.0 | 425.0 | 0.22 | 144.44 | 269.23 | 0.17 | 0.0 | 6.25 | 0.02 | 0.0 | 100.0 | -41.46 | -150.48 | 86.18 |
| 21Q2 (10) | 0.23 | 475.0 | -25.81 | -0.07 | 53.33 | 41.67 | 1.62 | 871.43 | 460.0 | 0 | -100.0 | 0 | 0.16 | 245.45 | -15.79 | 0.04 | -42.86 | -63.64 | 0.01 | 150.0 | 133.33 | 1.30 | -45.27 | -74.5 | 0.3 | 150.0 | 0 | 0.09 | 350.0 | 280.0 | 0.17 | 0.0 | 6.25 | 0.02 | 0.0 | 100.0 | 82.14 | 331.25 | -68.2 |
| 21Q1 (9) | 0.04 | 166.67 | -81.82 | -0.15 | 34.78 | -132.61 | -0.21 | -362.5 | -128.0 | 0.05 | 171.43 | 162.5 | -0.11 | 62.07 | -116.18 | 0.07 | -70.83 | -53.33 | -0.02 | -150.0 | -100.0 | 2.37 | -70.64 | -65.67 | 0.12 | 20.0 | 1300.0 | 0.02 | -50.0 | -88.24 | 0.17 | 6.25 | 6.25 | 0.02 | 100.0 | 100.0 | 19.05 | 166.67 | -70.56 |
| 20Q4 (8) | -0.06 | 50.0 | -124.0 | -0.23 | -109.09 | 54.0 | 0.08 | 144.44 | 500.0 | -0.07 | -250.0 | -800.0 | -0.29 | -26.09 | -16.0 | 0.24 | 118.18 | -45.45 | 0.04 | 300.0 | 0 | 8.08 | 30.76 | -63.82 | 0.1 | 183.33 | 138.46 | 0.04 | 130.77 | 109.09 | 0.16 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | -28.57 | 90.48 | 0 |
| 20Q3 (7) | -0.12 | -138.71 | -71.43 | -0.11 | 8.33 | 38.89 | -0.18 | 60.0 | -172.0 | -0.02 | 0 | 0 | -0.23 | -221.05 | 8.0 | 0.11 | 0.0 | -47.62 | 0.01 | 133.33 | 0 | 6.18 | 21.35 | -43.5 | -0.12 | 0 | 50.0 | -0.13 | -160.0 | 40.91 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -300.00 | -216.13 | 0 |
| 20Q2 (6) | 0.31 | 40.91 | 306.67 | -0.12 | -126.09 | -9.09 | -0.45 | -160.0 | -4400.0 | 0 | 100.0 | 100.0 | 0.19 | -72.06 | 173.08 | 0.11 | -26.67 | 22.22 | -0.03 | -200.0 | -200.0 | 5.09 | -26.33 | 23.35 | 0 | 100.0 | 100.0 | -0.05 | -129.41 | -600.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 258.33 | 299.24 | 410.0 |
| 20Q1 (5) | 0.22 | -12.0 | 540.0 | 0.46 | 192.0 | 406.67 | 0.75 | 3850.0 | 435.71 | -0.08 | -900.0 | 0 | 0.68 | 372.0 | 440.0 | 0.15 | -65.91 | -11.76 | -0.01 | 0 | 0 | 6.91 | -69.05 | -15.42 | -0.01 | 96.15 | -200.0 | 0.17 | 138.64 | 0 | 0.16 | 14.29 | 6.67 | 0.01 | 0.0 | 0.0 | 64.71 | 0 | 307.06 |
| 19Q4 (4) | 0.25 | 457.14 | 0.0 | -0.5 | -177.78 | 0.0 | -0.02 | -108.0 | 0.0 | 0.01 | 0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.44 | 109.52 | 0.0 | 0 | 0 | 0.0 | 22.34 | 104.21 | 0.0 | -0.26 | -8.33 | 0.0 | -0.44 | -100.0 | 0.0 | 0.14 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.07 | 53.33 | 0.0 | -0.18 | -63.64 | 0.0 | 0.25 | 2600.0 | 0.0 | 0 | 100.0 | 0.0 | -0.25 | 3.85 | 0.0 | 0.21 | 133.33 | 0.0 | 0 | 100.0 | 0.0 | 10.94 | 164.93 | 0.0 | -0.24 | -2300.0 | 0.0 | -0.22 | -2300.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.15 | -200.0 | 0.0 | -0.11 | 26.67 | 0.0 | -0.01 | -107.14 | 0.0 | -0.01 | 0 | 0.0 | -0.26 | -30.0 | 0.0 | 0.09 | -47.06 | 0.0 | -0.01 | 0 | 0.0 | 4.13 | -49.49 | 0.0 | -0.01 | -200.0 | 0.0 | 0.01 | 0 | 0.0 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0.0 | -83.33 | -166.67 | 0.0 |
| 19Q1 (1) | -0.05 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -31.25 | 0.0 | 0.0 |
