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) | -0.98 | 0 | -0.78 | 0 | 0.43 | 0 | -0.03 | 0 | -1.76 | 0 | 0.76 | 94.87 | 0.01 | 0 | 11.11 | 28.21 | 0.37 | 0 | 0.61 | 221.05 | 0.55 | 1.85 | 0.06 | 20.0 | -80.33 | 0 |
| 2022 (9) | 0.95 | 533.33 | -0.41 | 0 | -0.02 | 0 | -0.06 | 0 | 0.54 | 440.0 | 0.39 | 457.14 | -0.01 | 0 | 8.67 | 335.81 | -0.28 | 0 | 0.19 | 0 | 0.54 | -14.29 | 0.05 | -16.67 | 121.79 | 0 |
| 2021 (8) | 0.15 | -31.82 | -0.05 | 0 | -0.47 | 0 | 0.03 | 50.0 | 0.1 | 0 | 0.07 | -79.41 | 0.02 | 0.0 | 1.99 | -76.78 | -1.07 | 0 | -1.03 | 0 | 0.63 | -17.11 | 0.06 | -25.0 | 0.00 | 0 |
| 2020 (7) | 0.22 | -80.87 | -0.32 | 0 | 0.51 | 183.33 | 0.02 | 0 | -0.1 | 0 | 0.34 | -26.09 | 0.02 | 0 | 8.56 | 43.54 | -0.57 | 0 | -0.39 | 0 | 0.76 | -2.56 | 0.08 | 14.29 | 48.89 | -44.73 |
| 2019 (6) | 1.15 | -42.79 | -0.49 | 0 | 0.18 | 0 | -0.01 | 0 | 0.66 | -32.65 | 0.46 | -49.45 | -0.02 | 0 | 5.97 | -49.19 | 0.45 | 7.14 | 0.45 | -6.25 | 0.78 | -2.5 | 0.07 | 0.0 | 88.46 | -40.59 |
| 2018 (5) | 2.01 | 235.0 | -1.03 | 0 | -1.23 | 0 | -0.06 | 0 | 0.98 | 653.85 | 0.91 | 26.39 | -0.04 | 0 | 11.74 | 37.15 | 0.42 | 7.69 | 0.48 | 77.78 | 0.8 | -5.88 | 0.07 | 0.0 | 148.89 | 195.3 |
| 2017 (4) | 0.6 | -64.71 | -0.47 | 0 | 0.02 | -66.67 | -0.03 | 0 | 0.13 | -86.02 | 0.72 | 4.35 | -0.08 | 0 | 8.56 | 14.03 | 0.39 | -59.79 | 0.27 | -61.97 | 0.85 | 1.19 | 0.07 | 75.0 | 50.42 | -52.84 |
| 2016 (3) | 1.7 | -36.33 | -0.77 | 0 | 0.06 | 0 | 0.02 | 100.0 | 0.93 | -41.51 | 0.69 | -35.51 | -0.03 | 0 | 7.51 | -38.04 | 0.97 | 8.99 | 0.71 | -17.44 | 0.84 | 1.2 | 0.04 | 0.0 | 106.92 | -30.72 |
| 2015 (2) | 2.67 | 480.43 | -1.08 | 0 | -0.53 | 0 | 0.01 | 0 | 1.59 | 0 | 1.07 | 0.0 | -0.02 | 0 | 12.12 | -13.02 | 0.89 | 102.27 | 0.86 | 104.76 | 0.83 | 3.75 | 0.04 | -33.33 | 154.34 | 329.45 |
| 2014 (1) | 0.46 | -57.8 | -1.11 | 0 | -0.2 | 0 | -0.06 | 0 | -0.65 | 0 | 1.07 | 32.1 | -0.02 | 0 | 13.93 | 21.09 | 0.44 | -6.38 | 0.42 | 5.0 | 0.8 | 14.29 | 0.06 | 20.0 | 35.94 | -62.08 |
| 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) | -0.49 | -157.89 | -258.06 | -0.29 | -2800.0 | -141.67 | 0.34 | 3500.0 | -24.44 | 0.05 | 183.33 | 66.67 | -0.78 | -290.0 | -510.53 | 0.29 | 93.33 | 163.64 | -0.01 | 0 | 0.0 | 16.86 | 106.82 | 62.47 | 0.12 | -14.29 | 100.0 | -0.01 | -103.45 | 87.5 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | -350.00 | -710.53 | -167.74 |
| 23Q3 (19) | -0.19 | -186.36 | -246.15 | -0.01 | 94.44 | 85.71 | -0.01 | 66.67 | 97.22 | -0.06 | -700.0 | 25.0 | -0.2 | -600.0 | -433.33 | 0.15 | -16.67 | 114.29 | 0 | 0 | 0 | 8.15 | -24.82 | 50.23 | 0.14 | 600.0 | 566.67 | 0.29 | 3.57 | -9.38 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | -43.18 | -184.4 | -252.8 |
| 23Q2 (18) | 0.22 | 141.51 | -53.19 | -0.18 | 40.0 | -38.46 | -0.03 | -123.08 | 81.25 | 0.01 | 133.33 | -66.67 | 0.04 | 104.82 | -88.24 | 0.18 | 28.57 | 50.0 | 0 | -100.0 | 0 | 10.84 | 25.47 | 5.72 | 0.02 | -77.78 | 113.33 | 0.28 | 460.0 | 1300.0 | 0.14 | 7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 51.16 | 118.34 | -81.49 |
| 23Q1 (17) | -0.53 | -270.97 | -1425.0 | -0.3 | -150.0 | -275.0 | 0.13 | -71.11 | 225.0 | -0.03 | -200.0 | 25.0 | -0.83 | -536.84 | -1975.0 | 0.14 | 27.27 | 75.0 | 0.01 | 200.0 | 0.0 | 8.64 | -16.72 | 4.78 | 0.09 | 50.0 | 152.94 | 0.05 | 162.5 | 171.43 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | -278.95 | -153.99 | -657.89 |
| 22Q4 (16) | 0.31 | 138.46 | -8.82 | -0.12 | -71.43 | -300.0 | 0.45 | 225.0 | 350.0 | 0.03 | 137.5 | 200.0 | 0.19 | 216.67 | -38.71 | 0.11 | 57.14 | 266.67 | -0.01 | 0 | -200.0 | 10.38 | 91.24 | 232.08 | 0.06 | 300.0 | 133.33 | -0.08 | -125.0 | 63.64 | 0.13 | 0.0 | -13.33 | 0.01 | 0.0 | 0.0 | 516.67 | 1728.21 | 0 |
| 22Q3 (15) | 0.13 | -72.34 | 218.18 | -0.07 | 46.15 | -250.0 | -0.36 | -125.0 | -227.27 | -0.08 | -366.67 | -700.0 | 0.06 | -82.35 | 146.15 | 0.07 | -41.67 | 133.33 | 0 | 0 | -100.0 | 5.43 | -47.09 | 66.41 | -0.03 | 80.0 | 86.36 | 0.32 | 1500.0 | 313.33 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | 0.0 | 28.26 | -89.78 | 102.57 |
| 22Q2 (14) | 0.47 | 1075.0 | 327.27 | -0.13 | -62.5 | 0 | -0.16 | -500.0 | 0.0 | 0.03 | 175.0 | 50.0 | 0.34 | 950.0 | 209.09 | 0.12 | 50.0 | 0 | 0 | -100.0 | 0 | 10.26 | 24.36 | 0 | -0.15 | 11.76 | 57.14 | 0.02 | 128.57 | 105.41 | 0.14 | 0.0 | -12.5 | 0.01 | 0.0 | -50.0 | 276.47 | 452.94 | 0 |
| 22Q1 (13) | 0.04 | -88.24 | 121.05 | -0.08 | -166.67 | -700.0 | 0.04 | -60.0 | 113.33 | -0.04 | -500.0 | 0 | -0.04 | -112.9 | 80.0 | 0.08 | 166.67 | 300.0 | 0.01 | 0.0 | 0.0 | 8.25 | 163.92 | 225.77 | -0.17 | 5.56 | 46.88 | -0.07 | 68.18 | 75.86 | 0.14 | -6.67 | -17.65 | 0.01 | 0.0 | -50.0 | 50.00 | 0 | 0 |
| 21Q4 (12) | 0.34 | 409.09 | -26.09 | -0.03 | -50.0 | -50.0 | 0.1 | 190.91 | 200.0 | 0.01 | 200.0 | -66.67 | 0.31 | 338.46 | -29.55 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.12 | -4.17 | -30.21 | -0.18 | 18.18 | 30.77 | -0.22 | -46.67 | 8.33 | 0.15 | 0.0 | -16.67 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -0.11 | -200.0 | 71.05 | -0.02 | 0 | 75.0 | -0.11 | 31.25 | -113.1 | -0.01 | -150.0 | 0 | -0.13 | -218.18 | 71.74 | 0.03 | 0 | -66.67 | 0.01 | 0 | 0.0 | 3.26 | 0 | -73.55 | -0.22 | 37.14 | 18.52 | -0.15 | 59.46 | 34.78 | 0.15 | -6.25 | -16.67 | 0.01 | -50.0 | -50.0 | -1100.00 | 0 | 0 |
| 21Q2 (10) | 0.11 | 157.89 | -31.25 | 0 | 100.0 | 100.0 | -0.16 | 46.67 | -184.21 | 0.02 | 0 | 0.0 | 0.11 | 155.0 | 266.67 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.35 | -9.38 | -150.0 | -0.37 | -27.59 | -825.0 | 0.16 | -5.88 | -15.79 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q1 (9) | -0.19 | -141.3 | -850.0 | -0.01 | 50.0 | 90.0 | -0.3 | -200.0 | 28.57 | 0 | -100.0 | 100.0 | -0.2 | -145.45 | -66.67 | 0.02 | -33.33 | -80.0 | 0.01 | 0.0 | 0 | 2.53 | -43.46 | -54.43 | -0.32 | -23.08 | -420.0 | -0.29 | -20.83 | -341.67 | 0.17 | -5.56 | -15.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | 0.46 | 221.05 | 9.52 | -0.02 | 75.0 | 84.62 | -0.1 | -111.9 | -600.0 | 0.03 | 0 | 0.0 | 0.44 | 195.65 | 51.72 | 0.03 | -66.67 | -75.0 | 0.01 | 0.0 | 0 | 4.48 | -63.68 | -35.82 | -0.26 | 3.7 | -360.0 | -0.24 | -4.35 | 0 | 0.18 | 0.0 | -10.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | -0.38 | -337.5 | -202.7 | -0.08 | 38.46 | 0.0 | 0.84 | 342.11 | 663.64 | 0 | -100.0 | 100.0 | -0.46 | -1633.33 | -258.62 | 0.09 | -25.0 | 28.57 | 0.01 | 0 | 0 | 12.33 | -20.89 | 236.4 | -0.27 | -92.86 | -1000.0 | -0.23 | -475.0 | -264.29 | 0.18 | -5.26 | -10.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q2 (6) | 0.16 | 900.0 | -56.76 | -0.13 | -30.0 | 7.14 | 0.19 | 145.24 | 155.88 | 0.02 | 150.0 | -50.0 | 0.03 | 125.0 | -86.96 | 0.12 | 20.0 | -7.69 | 0 | 0 | 100.0 | 15.58 | 180.52 | 158.94 | -0.14 | -240.0 | -177.78 | -0.04 | -133.33 | -122.22 | 0.19 | -5.0 | -5.0 | 0.02 | 0.0 | 0.0 | 94.12 | 1700.0 | 1.75 |
| 20Q1 (5) | -0.02 | -104.76 | 0 | -0.1 | 23.08 | 23.08 | -0.42 | -2200.0 | -210.53 | -0.04 | -233.33 | 0.0 | -0.12 | -141.38 | 7.69 | 0.1 | -16.67 | -23.08 | 0 | 0 | 0 | 5.56 | -20.37 | -17.95 | 0.1 | 0.0 | -28.57 | 0.12 | 0 | -7.69 | 0.2 | 0.0 | 5.26 | 0.02 | 0.0 | 0.0 | -5.88 | -103.08 | 0 |
| 19Q4 (4) | 0.42 | 13.51 | 0.0 | -0.13 | -62.5 | 0.0 | 0.02 | -81.82 | 0.0 | 0.03 | 200.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.12 | 71.43 | 0.0 | 0 | 0 | 0.0 | 6.98 | 90.37 | 0.0 | 0.1 | 233.33 | 0.0 | 0 | -100.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 190.91 | 85.75 | 0.0 |
| 19Q3 (3) | 0.37 | 0.0 | 0.0 | -0.08 | 42.86 | 0.0 | 0.11 | 132.35 | 0.0 | -0.03 | -175.0 | 0.0 | 0.29 | 26.09 | 0.0 | 0.07 | -46.15 | 0.0 | 0 | 100.0 | 0.0 | 3.66 | -39.11 | 0.0 | 0.03 | -83.33 | 0.0 | 0.14 | -22.22 | 0.0 | 0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 102.78 | 11.11 | 0.0 |
| 19Q2 (2) | 0.37 | 0 | 0.0 | -0.14 | -7.69 | 0.0 | -0.34 | -189.47 | 0.0 | 0.04 | 200.0 | 0.0 | 0.23 | 276.92 | 0.0 | 0.13 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 6.02 | -11.11 | 0.0 | 0.18 | 28.57 | 0.0 | 0.18 | 38.46 | 0.0 | 0.2 | 5.26 | 0.0 | 0.02 | 0.0 | 0.0 | 92.50 | 0 | 0.0 |
| 19Q1 (1) | 0 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.77 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
