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) | 6.1 | 250.57 | -3.98 | 0 | -0.91 | 0 | 0.05 | 0 | 2.12 | 178.95 | 0.06 | 50.0 | 0 | 0 | 0.12 | 79.5 | -0.53 | 0 | -0.19 | 0 | 0.12 | -7.69 | 0.06 | -40.0 | 0.00 | 0 |
| 2022 (9) | 1.74 | 0 | -0.98 | 0 | -2.25 | 0 | -0.08 | 0 | 0.76 | 26.67 | 0.04 | 100.0 | -0.01 | 0 | 0.07 | 110.54 | 0.42 | -66.93 | 1.51 | 7.86 | 0.13 | 18.18 | 0.1 | 100.0 | 100.00 | 0 |
| 2021 (8) | -0.88 | 0 | 1.48 | 0 | -1.34 | 0 | 0.07 | 75.0 | 0.6 | 0 | 0.02 | -33.33 | -0.01 | 0 | 0.03 | -37.43 | 1.27 | 81.43 | 1.4 | 366.67 | 0.11 | -8.33 | 0.05 | 0.0 | -56.41 | 0 |
| 2020 (7) | 0.14 | -93.83 | -1.29 | 0 | 1.83 | 0 | 0.04 | 0 | -1.15 | 0 | 0.03 | -62.5 | 0 | 0 | 0.05 | -65.15 | 0.7 | -20.45 | 0.3 | -61.54 | 0.12 | 33.33 | 0.05 | 0.0 | 29.79 | -87.93 |
| 2019 (6) | 2.27 | -31.0 | -1.23 | 0 | -2.72 | 0 | 0 | 0 | 1.04 | -72.04 | 0.08 | 0.0 | -0.01 | 0 | 0.15 | 6.89 | 0.88 | -81.16 | 0.78 | -80.65 | 0.09 | 80.0 | 0.05 | 25.0 | 246.74 | 208.99 |
| 2018 (5) | 3.29 | 0 | 0.43 | -29.51 | -1.0 | 0 | 0.01 | 0 | 3.72 | 0 | 0.08 | 700.0 | 0 | 0 | 0.14 | 603.38 | 4.67 | 240.88 | 4.03 | 269.72 | 0.05 | 25.0 | 0.04 | -20.0 | 79.85 | 0 |
| 2017 (4) | -1.86 | 0 | 0.61 | 110.34 | 0.18 | 0 | 0 | 0 | -1.25 | 0 | 0.01 | -50.0 | 0 | 0 | 0.02 | -51.21 | 1.37 | -25.95 | 1.09 | -21.58 | 0.04 | -33.33 | 0.05 | 25.0 | -157.63 | 0 |
| 2016 (3) | -0.8 | 0 | 0.29 | -44.23 | -0.64 | 0 | 0 | 0 | -0.51 | 0 | 0.02 | -50.0 | 0.79 | 0 | 0.04 | -48.12 | 1.85 | 76.19 | 1.39 | 7.75 | 0.06 | 0.0 | 0.04 | 0.0 | -53.69 | 0 |
| 2015 (2) | 3.45 | 1.77 | 0.52 | 0 | -0.8 | 0 | 2.16 | 0 | 3.97 | 17.11 | 0.04 | -55.56 | 0 | 0 | 0.08 | -59.61 | 1.05 | -23.91 | 1.29 | -17.83 | 0.06 | 0.0 | 0.04 | 100.0 | 248.20 | 20.81 |
| 2014 (1) | 3.39 | 0 | 0 | 0 | -1.65 | 0 | -1.45 | 0 | 3.39 | 0 | 0.09 | 50.0 | -0.01 | 0 | 0.19 | 47.8 | 1.38 | 10.4 | 1.57 | -8.19 | 0.06 | 20.0 | 0.02 | 0.0 | 205.45 | 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) | 2.52 | 447.83 | 1300.0 | -2.6 | -319.35 | -340.68 | -0.02 | 97.7 | 0.0 | -0.01 | -112.5 | 94.12 | -0.08 | 50.0 | 90.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.09 | -130.0 | 60.87 | -0.35 | -166.04 | -483.33 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | -50.0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (19) | 0.46 | -91.24 | 360.0 | -0.62 | 54.41 | -200.0 | -0.87 | 43.51 | -7.41 | 0.08 | 200.0 | 14.29 | -0.16 | -104.11 | -122.22 | 0.05 | 400.0 | 400.0 | 0 | 0 | 100.0 | 0.38 | 333.94 | 449.35 | 0.3 | 196.77 | 130.77 | 0.53 | 2550.0 | -10.17 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 79.31 | -98.94 | 407.59 |
| 23Q2 (18) | 5.25 | 346.48 | 71.57 | -1.36 | -330.51 | -189.36 | -1.54 | -201.99 | 60.31 | -0.08 | -233.33 | -60.0 | 3.89 | 352.6 | 50.19 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.09 | 0 | -65.53 | -0.31 | 27.91 | -255.0 | 0.02 | 105.13 | -95.35 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 7500.00 | 0 | 1076.47 |
| 23Q1 (17) | -2.13 | -914.29 | -76.03 | 0.59 | 200.0 | 209.26 | 1.51 | 7650.0 | -38.37 | 0.06 | 135.29 | -25.0 | -1.54 | -92.5 | 12.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.43 | -86.96 | -234.38 | -0.39 | -550.0 | -170.91 | 0.03 | 0.0 | 0.0 | 0.02 | -50.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (16) | -0.21 | -310.0 | 94.78 | -0.59 | -195.16 | -128.64 | -0.02 | 97.53 | -101.46 | -0.17 | -342.86 | -440.0 | -0.8 | -211.11 | 59.18 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.23 | -276.92 | -169.7 | -0.06 | -110.17 | -116.67 | 0.03 | 0.0 | 0.0 | 0.04 | 100.0 | 300.0 | -2100.00 | -13540.0 | -108.96 |
| 22Q3 (15) | 0.1 | -96.73 | 125.64 | 0.62 | 231.91 | -40.38 | -0.81 | 79.12 | -285.71 | 0.07 | 240.0 | 16.67 | 0.72 | -72.2 | 10.77 | 0.01 | -66.67 | 0 | -0.01 | 0 | 0 | 0.07 | -72.77 | 0 | 0.13 | -35.0 | -63.89 | 0.59 | 37.21 | 78.79 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 15.62 | -97.55 | 114.82 |
| 22Q2 (14) | 3.06 | 352.89 | -38.55 | -0.47 | 12.96 | 85.76 | -3.88 | -258.37 | -119.21 | -0.05 | -162.5 | 16.67 | 2.59 | 248.0 | 54.17 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.25 | 0 | 229.19 | 0.2 | -37.5 | -50.0 | 0.43 | -21.82 | 86.96 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 637.50 | 416.12 | -65.44 |
| 22Q1 (13) | -1.21 | 69.9 | 16.55 | -0.54 | -126.21 | -132.14 | 2.45 | 78.83 | 440.28 | 0.08 | 60.0 | 300.0 | -1.75 | 10.71 | -860.87 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.32 | -3.03 | 77.78 | 0.55 | 52.78 | 14.58 | 0.03 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | -201.67 | 79.93 | 27.68 |
| 21Q4 (12) | -4.02 | -930.77 | -59.52 | 2.06 | 98.08 | 90.74 | 1.37 | 752.38 | -39.65 | 0.05 | -16.67 | 25.0 | -1.96 | -401.54 | -36.11 | 0.01 | 0 | 0 | -0.01 | 0 | 0 | 0.05 | 0 | 0 | 0.33 | -8.33 | 37.5 | 0.36 | 9.09 | 200.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1005.00 | -853.46 | 36.19 |
| 21Q3 (11) | -0.39 | -107.83 | -143.75 | 1.04 | 131.52 | 193.69 | -0.21 | 88.14 | 48.78 | 0.06 | 200.0 | 250.0 | 0.65 | -61.31 | 151.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.36 | -10.0 | 5.88 | 0.33 | 43.48 | 230.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -105.41 | -105.71 | 7.77 |
| 21Q2 (10) | 4.98 | 443.45 | 3657.14 | -3.3 | -296.43 | -340.88 | -1.77 | -145.83 | -17600.0 | -0.06 | -400.0 | -400.0 | 1.68 | 630.43 | 36.59 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0 | 0.4 | 122.22 | 471.43 | 0.23 | -52.08 | 560.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1844.44 | 761.46 | 0 |
| 21Q1 (9) | -1.45 | 42.46 | -148.82 | 1.68 | 55.56 | 163.88 | -0.72 | -131.72 | -7100.0 | 0.02 | -50.0 | 0.0 | 0.23 | 115.97 | -32.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.18 | -25.0 | 350.0 | 0.48 | 300.0 | 300.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -278.85 | 82.3 | -115.02 |
| 20Q4 (8) | -2.52 | -1475.0 | -11.01 | 1.08 | 197.3 | 181.82 | 2.27 | 653.66 | 22800.0 | 0.04 | 200.0 | 200.0 | -1.44 | -13.39 | 59.89 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.24 | -29.41 | 140.0 | 0.12 | 20.0 | 163.16 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1575.00 | -1278.13 | 0 |
| 20Q3 (7) | -0.16 | -14.29 | 92.63 | -1.11 | -181.02 | -121.02 | -0.41 | -4000.0 | 80.38 | -0.04 | -300.0 | -300.0 | -1.27 | -203.25 | -140.84 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.13 | 0 | 92.35 | 0.34 | 385.71 | 70.0 | 0.1 | 300.0 | -56.52 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | -114.29 | 0 | 86.31 |
| 20Q2 (6) | -0.14 | -104.71 | -102.61 | 1.37 | 152.09 | 134.6 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 1.23 | 261.76 | -12.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.07 | 75.0 | -66.67 | -0.05 | -141.67 | -118.52 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 2.97 | 230.84 | 120.0 | -2.63 | -99.24 | -113.82 | -0.01 | 0.0 | 98.36 | 0.02 | 150.0 | 0 | 0.34 | 109.47 | 183.33 | 0.01 | -75.0 | 0.0 | 0 | 100.0 | 0 | 0.08 | -71.55 | -6.9 | 0.04 | -60.0 | -89.47 | 0.12 | 163.16 | -74.47 | 0.03 | 0.0 | 200.0 | 0.01 | 0.0 | 0.0 | 1856.25 | 0 | 573.75 |
| 19Q4 (4) | -2.27 | -4.61 | 0.0 | -1.32 | -125.0 | 0.0 | -0.01 | 99.52 | 0.0 | -0.04 | -300.0 | 0.0 | -3.59 | -215.43 | 0.0 | 0.04 | 300.0 | 0.0 | -0.01 | 0 | 0.0 | 0.28 | 322.59 | 0.0 | 0.1 | -50.0 | 0.0 | -0.19 | -182.61 | 0.0 | 0.03 | 50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -2.17 | -140.49 | 0.0 | 5.28 | 233.33 | 0.0 | -2.09 | -20800.0 | 0.0 | 0.02 | 100.0 | 0.0 | 3.11 | 122.14 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | -61.05 | 0.0 | 0.2 | -4.76 | 0.0 | 0.23 | -14.81 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -834.62 | -146.71 | 0.0 |
| 19Q2 (2) | 5.36 | 297.04 | 0.0 | -3.96 | -221.95 | 0.0 | -0.01 | 98.36 | 0.0 | 0.01 | 0 | 0.0 | 1.4 | 1066.67 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.17 | 98.83 | 0.0 | 0.21 | -44.74 | 0.0 | 0.27 | -42.55 | 0.0 | 0.02 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1786.67 | 548.49 | 0.0 |
| 19Q1 (1) | 1.35 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 275.51 | 0.0 | 0.0 |
