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) | -2.58 | 0 | 0.32 | 0 | 3.07 | 65.05 | -0.25 | 0 | -2.26 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.01 | 0 | 0.07 | -56.25 | 0.15 | -6.25 | 0.02 | 100.0 | -1075.00 | 0 |
| 2022 (9) | -0.46 | 0 | -0.36 | 0 | 1.86 | 195.24 | -0.14 | 0 | -0.82 | 0 | 0.09 | -47.06 | 0 | 0 | 0.79 | -21.84 | -0.24 | 0 | 0.16 | 0 | 0.16 | 6.67 | 0.01 | 0.0 | -139.39 | 0 |
| 2021 (8) | -4.86 | 0 | 2.97 | 0 | 0.63 | 0 | -0.27 | 0 | -1.89 | 0 | 0.17 | 88.89 | 0 | 0 | 1.00 | 44.57 | -1.56 | 0 | -1.51 | 0 | 0.15 | -42.31 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | 0.76 | -65.61 | -0.09 | 0 | -0.93 | 0 | 0.1 | -28.57 | 0.67 | 0 | 0.09 | -18.18 | 0 | 0 | 0.69 | 67.55 | -0.66 | 0 | -0.08 | 0 | 0.26 | -33.33 | 0.01 | 0.0 | 400.00 | 12.22 |
| 2019 (6) | 2.21 | 2110.0 | -14.31 | 0 | 13.63 | 0 | 0.14 | 0 | -12.1 | 0 | 0.11 | -54.17 | 0 | 0 | 0.41 | -72.19 | 0.26 | 0 | 0.22 | 0 | 0.39 | 11.43 | 0.01 | -66.67 | 356.45 | 0 |
| 2018 (5) | 0.1 | 0 | -0.2 | 0 | -0.3 | 0 | -0.02 | 0 | -0.1 | 0 | 0.24 | -52.0 | 0.02 | 0 | 1.49 | -69.78 | -1.59 | 0 | -1.53 | 0 | 0.35 | 9.38 | 0.03 | 0.0 | 0.00 | 0 |
| 2017 (4) | -1.56 | 0 | 0.82 | -3.53 | 1.12 | 0 | -0.05 | 0 | -0.74 | 0 | 0.5 | -28.57 | -0.04 | 0 | 4.94 | -23.99 | -1.73 | 0 | -1.35 | 0 | 0.32 | 3.23 | 0.03 | 50.0 | 0.00 | 0 |
| 2016 (3) | 0.26 | 0 | 0.85 | 0 | -0.6 | 0 | 0.08 | -33.33 | 1.11 | 0 | 0.7 | -65.17 | -0.04 | 0 | 6.49 | -40.59 | -0.6 | 0 | -0.16 | 0 | 0.31 | -3.12 | 0.02 | 0 | 152.94 | 0 |
| 2015 (2) | -0.61 | 0 | -1.09 | 0 | -1.01 | 0 | 0.12 | 0 | -1.7 | 0 | 2.01 | 151.25 | 0.03 | 0 | 10.93 | 204.12 | 0.76 | -41.54 | 1.01 | -28.37 | 0.32 | -3.03 | 0 | 0 | -45.86 | 0 |
| 2014 (1) | 0.87 | -80.05 | -0.26 | 0 | -0.4 | 0 | -0.07 | 0 | 0.61 | -79.39 | 0.8 | 196.3 | -0.09 | 0 | 3.59 | 86.48 | 1.3 | 0 | 1.41 | 0 | 0.33 | -5.71 | 0 | 0 | 50.00 | -97.02 |
| 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) | 1.65 | 384.48 | 925.0 | -0.8 | -671.43 | 3.61 | 1.14 | 58.33 | 0.88 | -0.03 | 66.67 | 0 | 0.85 | 293.18 | 182.52 | -0.12 | -250.0 | -400.0 | -0.13 | -200.0 | 0 | -16.67 | -239.58 | -775.0 | -0.74 | -124.24 | -428.57 | -0.42 | -950.0 | -282.61 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q3 (19) | -0.58 | 35.56 | -5900.0 | 0.14 | 0 | -58.82 | 0.72 | 0.0 | -24.21 | -0.09 | -350.0 | -200.0 | -0.44 | 51.11 | -225.71 | 0.08 | 900.0 | 166.67 | 0.13 | 0 | 0 | 11.94 | 1520.9 | 1253.23 | -0.33 | -312.5 | -243.48 | -0.04 | 0 | -117.39 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -0.9 | 67.15 | -600.0 | 0 | -100.0 | 100.0 | 0.72 | 46.94 | 200.0 | -0.02 | 83.33 | 71.43 | -0.9 | 48.86 | -2350.0 | -0.01 | -125.0 | -150.0 | 0 | 0 | 0 | -0.84 | -162.82 | -241.18 | -0.08 | -157.14 | 33.33 | 0 | -100.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -2250.00 | -359.85 | 0 |
| 23Q1 (17) | -2.74 | -1270.0 | -508.89 | 0.98 | 218.07 | 262.96 | 0.49 | -56.64 | 204.26 | -0.12 | 0 | -140.0 | -1.76 | -70.87 | -877.78 | 0.04 | 0.0 | 300.0 | 0 | 0 | 0 | 1.34 | -45.82 | 310.7 | 0.14 | 200.0 | 170.0 | 0.52 | 126.09 | 336.36 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -489.29 | -560.54 | 0 |
| 22Q4 (16) | -0.2 | -2100.0 | 91.84 | -0.83 | -344.12 | -515.0 | 1.13 | 18.95 | 71.21 | 0 | 100.0 | 100.0 | -1.03 | -394.29 | 54.22 | 0.04 | 33.33 | -55.56 | 0 | 0 | 0 | 2.47 | 179.84 | 45.4 | -0.14 | -160.87 | 22.22 | 0.23 | 0.0 | 330.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -74.07 | -2100.0 | 0 |
| 22Q3 (15) | 0.01 | -94.44 | 100.51 | 0.34 | 342.86 | -87.22 | 0.95 | 295.83 | 9600.0 | -0.03 | 57.14 | -150.0 | 0.35 | 775.0 | -49.28 | 0.03 | 50.0 | -25.0 | 0 | 0 | -100.0 | 0.88 | 48.24 | 38.09 | 0.23 | 291.67 | 140.35 | 0.23 | 428.57 | 151.11 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 3.70 | 0 | 0 |
| 22Q2 (14) | 0.18 | 140.0 | -53.85 | -0.14 | -151.85 | 44.0 | 0.24 | 151.06 | 2500.0 | -0.07 | -40.0 | -16.67 | 0.04 | 122.22 | -71.43 | 0.02 | 100.0 | 100.0 | 0 | 0 | 100.0 | 0.60 | 82.74 | 45.24 | -0.12 | 40.0 | 77.78 | -0.07 | 68.18 | 89.06 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.45 | 81.63 | 45.12 | 0.27 | 35.0 | -22.86 | -0.47 | -171.21 | -4600.0 | -0.05 | 37.5 | 72.22 | -0.18 | 92.0 | 61.7 | 0.01 | -88.89 | -66.67 | 0 | 0 | 100.0 | 0.33 | -80.82 | -68.3 | -0.2 | -11.11 | 23.08 | -0.22 | -120.0 | 31.25 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -2.45 | -24.37 | -375.28 | 0.2 | -92.48 | -48.72 | 0.66 | 6700.0 | 6700.0 | -0.08 | -233.33 | -300.0 | -2.25 | -426.09 | -275.78 | 0.09 | 125.0 | 800.0 | 0 | -100.0 | 0 | 1.70 | 165.75 | 455.28 | -0.18 | 68.42 | 43.75 | -0.1 | 77.78 | 0.0 | 0.04 | 0.0 | -20.0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -1.97 | -605.13 | -1038.1 | 2.66 | 1164.0 | 5420.0 | -0.01 | 0.0 | -133.33 | 0.06 | 200.0 | 0.0 | 0.69 | 392.86 | 331.25 | 0.04 | 300.0 | -20.0 | 2.9 | 227.19 | 29100.0 | 0.64 | 55.91 | -59.23 | -0.57 | -5.56 | -470.0 | -0.45 | 29.69 | -800.0 | 0.04 | 33.33 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.39 | 147.56 | 62.5 | -0.25 | -171.43 | -2400.0 | -0.01 | 0.0 | 98.31 | -0.06 | 66.67 | -500.0 | 0.14 | 129.79 | -39.13 | 0.01 | -66.67 | 0.0 | -2.28 | -261.9 | -22900.0 | 0.41 | -60.11 | 25.82 | -0.54 | -107.69 | -575.0 | -0.64 | -100.0 | -326.67 | 0.03 | 0.0 | -62.5 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.82 | -192.13 | -41.38 | 0.35 | -10.26 | 183.33 | -0.01 | 0.0 | 97.22 | -0.18 | -800.0 | 0 | -0.47 | -136.72 | 53.0 | 0.03 | 200.0 | 0.0 | -0.63 | 0 | 0 | 1.03 | 235.96 | 17.47 | -0.26 | 18.75 | -62.5 | -0.32 | -220.0 | -239.13 | 0.03 | -40.0 | -66.67 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | 0.89 | 323.81 | -35.97 | 0.39 | 880.0 | 102.73 | -0.01 | -133.33 | -100.07 | -0.02 | -133.33 | 84.62 | 1.28 | 700.0 | 109.91 | 0.01 | -80.0 | 0.0 | 0 | 100.0 | 0 | 0.31 | -80.49 | 133.03 | -0.32 | -220.0 | -700.0 | -0.1 | -100.0 | -42.86 | 0.05 | 25.0 | -50.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | 0.21 | -12.5 | 116.41 | -0.05 | -400.0 | -105.05 | 0.03 | 105.08 | -25.0 | 0.06 | 700.0 | 250.0 | 0.16 | -30.43 | 155.17 | 0.05 | 400.0 | 400.0 | -0.01 | -200.0 | -133.33 | 1.57 | 381.19 | 1418.81 | -0.1 | -25.0 | -140.0 | -0.05 | 66.67 | -120.0 | 0.04 | -50.0 | -60.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | 0.24 | 141.38 | -89.04 | -0.01 | 97.62 | 96.0 | -0.59 | -63.89 | 32.18 | -0.01 | 0 | 0 | 0.23 | 123.0 | -88.14 | 0.01 | -66.67 | -75.0 | 0.01 | 0 | 133.33 | 0.33 | -62.76 | -59.2 | -0.08 | 50.0 | -366.67 | -0.15 | -165.22 | -475.0 | 0.08 | -11.11 | -20.0 | 0.03 | -25.0 | 50.0 | 0.00 | 100.0 | -100.0 |
| 20Q1 (5) | -0.58 | -141.73 | -176.19 | -0.42 | 97.06 | 34.38 | -0.36 | -102.55 | -202.86 | 0 | 100.0 | -100.0 | -1.0 | 92.26 | -17.65 | 0.03 | 200.0 | -25.0 | 0 | 0 | 0 | 0.87 | 566.47 | -8.16 | -0.16 | -300.0 | -900.0 | 0.23 | 428.57 | 0 | 0.09 | -10.0 | -10.0 | 0.04 | 33.33 | 100.0 | -161.11 | -106.95 | 7.94 |
| 19Q4 (4) | 1.39 | 208.59 | 0.0 | -14.31 | -1545.45 | 0.0 | 14.11 | 35175.0 | 0.0 | -0.13 | -225.0 | 0.0 | -12.92 | -4355.17 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.13 | 27.17 | 0.0 | -0.04 | -116.0 | 0.0 | -0.07 | -128.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 2316.67 | 769.66 | 0.0 |
| 19Q3 (3) | -1.28 | -158.45 | 0.0 | 0.99 | 496.0 | 0.0 | 0.04 | 104.6 | 0.0 | -0.04 | 0 | 0.0 | -0.29 | -114.95 | 0.0 | 0.01 | -75.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.10 | -87.07 | 0.0 | 0.25 | 733.33 | 0.0 | 0.25 | 525.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -345.95 | -125.27 | 0.0 |
| 19Q2 (2) | 2.19 | 1142.86 | 0.0 | -0.25 | 60.94 | 0.0 | -0.87 | -348.57 | 0.0 | 0 | -100.0 | 0.0 | 1.94 | 328.24 | 0.0 | 0.04 | 0.0 | 0.0 | -0.03 | 0 | 0.0 | 0.80 | -16.17 | 0.0 | 0.03 | 50.0 | 0.0 | 0.04 | 0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1368.75 | 882.14 | 0.0 |
| 19Q1 (1) | -0.21 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -175.00 | 0.0 | 0.0 |
