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) | -1.46 | 0 | 0.49 | 0 | 0.85 | 142.86 | -0.09 | 0 | -0.97 | 0 | 0.16 | -23.81 | 0 | 0 | 5.00 | -4.76 | -2.26 | 0 | -1.9 | 0 | 0.37 | -11.9 | 0.05 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.18 | 0 | -0.63 | 0 | 0.35 | -91.38 | -0.09 | 0 | -0.81 | 0 | 0.21 | -95.45 | -0.02 | 0 | 5.25 | -95.14 | -1.95 | 0 | -1.22 | 0 | 0.42 | -8.7 | 0.05 | -37.5 | 0.00 | 0 |
| 2021 (8) | -0.7 | 0 | -2.72 | 0 | 4.06 | 0 | 0.27 | 0 | -3.42 | 0 | 4.62 | 6500.0 | 0.02 | 0 | 107.94 | 7070.56 | -2.36 | 0 | -2.36 | 0 | 0.46 | 21.05 | 0.08 | 60.0 | 0.00 | 0 |
| 2020 (7) | -0.69 | 0 | 2.35 | 64.34 | -0.52 | 0 | 0 | 0 | 1.66 | 11.41 | 0.07 | -75.0 | -0.53 | 0 | 1.51 | -68.01 | -1.43 | 0 | -1.48 | 0 | 0.38 | -13.64 | 0.05 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.06 | -94.34 | 1.43 | 0 | -0.54 | 0 | -0.05 | 0 | 1.49 | 0 | 0.28 | -3.45 | -0.01 | 0 | 4.71 | 8.07 | -0.78 | 0 | -0.6 | 0 | 0.44 | 29.41 | 0.05 | -28.57 | 0.00 | 0 |
| 2018 (5) | 1.06 | 0 | -1.35 | 0 | -2.5 | 0 | 0.03 | 50.0 | -0.29 | 0 | 0.29 | -9.38 | 0 | 0 | 4.35 | -13.46 | 0.44 | -15.38 | 1.04 | 2500.0 | 0.34 | 13.33 | 0.07 | 0.0 | 73.10 | 0 |
| 2017 (4) | -0.17 | 0 | -0.54 | 0 | -1.01 | 0 | 0.02 | 0 | -0.71 | 0 | 0.32 | 166.67 | 0 | 0 | 5.03 | 193.5 | 0.52 | -63.89 | 0.04 | -97.53 | 0.3 | -28.57 | 0.07 | -12.5 | -41.46 | 0 |
| 2016 (3) | 2.24 | 115.38 | -1.63 | 0 | -1.54 | 0 | 0 | 0 | 0.61 | 0 | 0.12 | -75.0 | 0 | 0 | 1.71 | -77.0 | 1.44 | 23.08 | 1.62 | 9.46 | 0.42 | 20.0 | 0.08 | -46.67 | 105.66 | 101.16 |
| 2015 (2) | 1.04 | 16.85 | -1.91 | 0 | 3.88 | -40.12 | 0 | 0 | -0.87 | 0 | 0.48 | 60.0 | 0 | 0 | 7.45 | 62.73 | 1.17 | 0 | 1.48 | 678.95 | 0.35 | 25.0 | 0.15 | 25.0 | 52.53 | -65.18 |
| 2014 (1) | 0.89 | 0.0 | -0.48 | 0 | 6.48 | 0 | 0 | 0 | 0.41 | -19.61 | 0.3 | 30.43 | 0 | 0 | 4.58 | 14.5 | -1.11 | 0 | 0.19 | -89.44 | 0.28 | 7.69 | 0.12 | 71.43 | 150.85 | 261.02 |
| 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) | -0.38 | -46.15 | 5.0 | 0.16 | -67.35 | -42.86 | -0.04 | -108.7 | -33.33 | 0 | -100.0 | 100.0 | -0.22 | -195.65 | -83.33 | 0.02 | -50.0 | -66.67 | 0 | -100.0 | -100.0 | 2.41 | -59.64 | -58.23 | -0.64 | -3.23 | -36.17 | -0.99 | -330.43 | -73.68 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.26 | 42.22 | -165.0 | 0.49 | 2350.0 | 36.11 | 0.46 | 1250.0 | 1633.33 | 0.01 | 106.67 | 150.0 | 0.23 | 153.49 | -69.74 | 0.04 | 0.0 | 100.0 | 0.01 | 200.0 | 0 | 5.97 | 13.43 | 192.54 | -0.62 | -6.9 | -47.62 | -0.23 | 11.54 | -2400.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -0.45 | -21.62 | -1000.0 | 0.02 | 111.11 | 108.0 | -0.04 | -108.7 | 0.0 | -0.15 | -475.0 | -650.0 | -0.43 | 21.82 | -115.0 | 0.04 | -33.33 | -33.33 | -0.01 | 0 | 80.0 | 5.26 | -18.42 | -18.42 | -0.58 | -38.1 | -16.0 | -0.26 | 38.1 | 10.34 | 0.09 | -10.0 | -18.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.37 | 7.5 | -60.87 | -0.18 | -164.29 | 82.18 | 0.46 | 1633.33 | 0.0 | 0.04 | 157.14 | 33.33 | -0.55 | -358.33 | 55.65 | 0.06 | 0.0 | -14.29 | 0 | -100.0 | 0 | 6.45 | 11.83 | -3.23 | -0.42 | 10.64 | 23.64 | -0.42 | 26.32 | -16.67 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.4 | -200.0 | -4100.0 | 0.28 | -22.22 | 380.0 | -0.03 | 0.0 | 70.0 | -0.07 | -250.0 | -136.84 | -0.12 | -115.79 | -33.33 | 0.06 | 200.0 | -33.33 | 0.03 | 0 | 50.0 | 5.77 | 182.69 | -26.28 | -0.47 | -11.9 | 60.5 | -0.57 | -5800.0 | 53.66 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.4 | 700.0 | 544.44 | 0.36 | 244.0 | -83.64 | -0.03 | 25.0 | -106.82 | -0.02 | 0.0 | -125.0 | 0.76 | 480.0 | -63.98 | 0.02 | -66.67 | -89.47 | 0 | 100.0 | -100.0 | 2.04 | -68.37 | -89.47 | -0.42 | 16.0 | -5.0 | 0.01 | 103.45 | 102.56 | 0.1 | -9.09 | -9.09 | 0.01 | 0.0 | -80.0 | 333.33 | 0 | 0 |
| 22Q2 (14) | 0.05 | 121.74 | 126.32 | -0.25 | 75.25 | -400.0 | -0.04 | -108.7 | -100.0 | -0.02 | -166.67 | 0 | -0.2 | 83.87 | 16.67 | 0.06 | -14.29 | -57.14 | -0.05 | 0 | 0 | 6.45 | -3.23 | -50.69 | -0.5 | 9.09 | 0.0 | -0.29 | 19.44 | 49.12 | 0.11 | 0.0 | -21.43 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.23 | -2400.0 | 46.51 | -1.01 | -910.0 | 78.83 | 0.46 | 560.0 | -87.7 | 0.03 | -84.21 | 0 | -1.24 | -1277.78 | 76.15 | 0.07 | -22.22 | -98.33 | 0 | -100.0 | 100.0 | 6.67 | -14.81 | -98.3 | -0.55 | 53.78 | -111.54 | -0.36 | 70.73 | -100.0 | 0.11 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.01 | 111.11 | 103.85 | -0.1 | -104.55 | -211.11 | -0.1 | -122.73 | 93.1 | 0.19 | 137.5 | 0 | -0.09 | -104.27 | 47.06 | 0.09 | -52.63 | 0 | 0.02 | 0.0 | 107.14 | 7.83 | -59.63 | 0 | -1.19 | -197.5 | -46.91 | -1.23 | -215.38 | -36.67 | 0.1 | -9.09 | -9.09 | 0.01 | -80.0 | -50.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.09 | 52.63 | 18.18 | 2.2 | 4500.0 | -20.86 | 0.44 | 2300.0 | -58.1 | 0.08 | 0 | 0 | 2.11 | 979.17 | -20.97 | 0.19 | 35.71 | 1800.0 | 0.02 | 0 | 108.0 | 19.39 | 48.18 | 2052.04 | -0.4 | 20.0 | 13.04 | -0.39 | 31.58 | 25.0 | 0.11 | -21.43 | 22.22 | 0.05 | 400.0 | 150.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.19 | 55.81 | 45.71 | -0.05 | 98.95 | 50.0 | -0.02 | -100.53 | 66.67 | 0 | 0 | 0 | -0.24 | 95.38 | 46.67 | 0.14 | -96.67 | 250.0 | 0 | 100.0 | -100.0 | 13.08 | -96.67 | 256.54 | -0.5 | -92.31 | -257.14 | -0.57 | -216.67 | -307.14 | 0.14 | 27.27 | 55.56 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.43 | -65.38 | -1533.33 | -4.77 | -5400.0 | -1035.71 | 3.74 | 357.93 | 5442.86 | 0 | 0 | 0 | -5.2 | -2958.82 | -1233.33 | 4.2 | 0 | 41900.0 | -0.02 | 92.86 | 0.0 | 392.52 | 0 | 50928.04 | -0.26 | 67.9 | -2500.0 | -0.18 | 80.0 | -325.0 | 0.11 | 0.0 | 22.22 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q4 (8) | -0.26 | -136.36 | 3.7 | 0.09 | -96.76 | -87.32 | -1.45 | -238.1 | -663.16 | 0 | 0 | 0 | -0.17 | -106.37 | -138.64 | 0 | -100.0 | -100.0 | -0.28 | -12.0 | -2900.0 | -0.00 | -100.0 | -100.0 | -0.81 | -76.09 | -179.31 | -0.9 | -73.08 | -190.32 | 0.11 | 22.22 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.11 | 68.57 | -161.11 | 2.78 | 2880.0 | 189.58 | 1.05 | 1850.0 | 1412.5 | 0 | 0 | 0 | 2.67 | 693.33 | 134.21 | 0.01 | -75.0 | -90.0 | -0.25 | -1350.0 | -1150.0 | 0.90 | -75.45 | -86.76 | -0.46 | -228.57 | -866.67 | -0.52 | -271.43 | -572.73 | 0.09 | 0.0 | -18.18 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | -0.35 | -1266.67 | -197.22 | -0.1 | 76.19 | -242.86 | -0.06 | 14.29 | -127.27 | 0 | 0 | 0 | -0.45 | -15.38 | -204.65 | 0.04 | 300.0 | 100.0 | 0.02 | 200.0 | 0 | 3.67 | 377.06 | 169.72 | -0.14 | -1300.0 | 22.22 | -0.14 | -275.0 | -7.69 | 0.09 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q1 (5) | 0.03 | 111.11 | 113.64 | -0.42 | -159.15 | -35.48 | -0.07 | 63.16 | 86.0 | 0 | 0 | 100.0 | -0.39 | -188.64 | 26.42 | 0.01 | -80.0 | -90.0 | -0.02 | -300.0 | 0 | 0.77 | -78.62 | -87.54 | -0.01 | 96.55 | 97.22 | 0.08 | 125.81 | 130.77 | 0.09 | -18.18 | -10.0 | 0.01 | 0.0 | 0.0 | 16.67 | 0 | 0 |
| 19Q4 (4) | -0.27 | -250.0 | 0.0 | 0.71 | -26.04 | 0.0 | -0.19 | -137.5 | 0.0 | 0 | 0 | 0.0 | 0.44 | -61.4 | 0.0 | 0.05 | -50.0 | 0.0 | 0.01 | 150.0 | 0.0 | 3.60 | -47.12 | 0.0 | -0.29 | -583.33 | 0.0 | -0.31 | -381.82 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.18 | -50.0 | 0.0 | 0.96 | 1271.43 | 0.0 | -0.08 | -136.36 | 0.0 | 0 | 0 | 0.0 | 1.14 | 165.12 | 0.0 | 0.1 | 400.0 | 0.0 | -0.02 | 0 | 0.0 | 6.80 | 400.0 | 0.0 | 0.06 | 133.33 | 0.0 | 0.11 | 184.62 | 0.0 | 0.11 | -8.33 | 0.0 | 0.01 | 0.0 | 0.0 | 78.26 | 0 | 0.0 |
| 19Q2 (2) | 0.36 | 263.64 | 0.0 | 0.07 | 122.58 | 0.0 | 0.22 | 144.0 | 0.0 | 0 | 100.0 | 0.0 | 0.43 | 181.13 | 0.0 | 0.02 | -80.0 | 0.0 | 0 | 0 | 0.0 | 1.36 | -77.96 | 0.0 | -0.18 | 50.0 | 0.0 | -0.13 | 50.0 | 0.0 | 0.12 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.22 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.17 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
