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) | 0.12 | -82.35 | -0.61 | 0 | 0.44 | -80.95 | -0.46 | 0 | -0.49 | 0 | 0.65 | -54.86 | 0 | 0 | 40.62 | -40.19 | -0.33 | 0 | 0.52 | 940.0 | 0.14 | 7.69 | 0.01 | -50.0 | 17.91 | -94.73 |
| 2022 (9) | 0.68 | 0 | -1.23 | 0 | 2.31 | 250.0 | -0.02 | 0 | -0.55 | 0 | 1.44 | 1957.14 | 0 | 0 | 67.92 | 1122.64 | -0.25 | 0 | 0.05 | 0 | 0.13 | 18.18 | 0.02 | 0.0 | 340.00 | 0 |
| 2021 (8) | -0.82 | 0 | -1.22 | 0 | 0.66 | -57.42 | -0.02 | 0 | -2.04 | 0 | 0.07 | -58.82 | 0 | 0 | 5.56 | -7.52 | -0.69 | 0 | -0.57 | 0 | 0.11 | 0.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.3 | 0 | -1.65 | 0 | 1.55 | 520.0 | 0.03 | -76.92 | -1.95 | 0 | 0.17 | 70.0 | 0 | 0 | 6.01 | 80.81 | -0.31 | 0 | -0.03 | 0 | 0.11 | -21.43 | 0.02 | 100.0 | -300.00 | 0 |
| 2019 (6) | 0.72 | 500.0 | 0.41 | 0 | 0.25 | 212.5 | 0.13 | 0 | 1.13 | 0 | 0.1 | 66.67 | 0 | 0 | 3.32 | 64.45 | -0.26 | 0 | -0.14 | 0 | 0.14 | -17.65 | 0.01 | 0.0 | 7200.00 | 15500.0 |
| 2018 (5) | 0.12 | 0 | -0.73 | 0 | 0.08 | 0 | 0 | 0 | -0.61 | 0 | 0.06 | -33.33 | 0 | 0 | 2.02 | -31.54 | -0.14 | 0 | 0.08 | 0 | 0.17 | 6.25 | 0.01 | 0.0 | 46.15 | 0 |
| 2017 (4) | -0.55 | 0 | -0.35 | 0 | 0 | 0 | 0 | 0 | -0.9 | 0 | 0.09 | 12.5 | 0 | 0 | 2.95 | 39.43 | -0.16 | 0 | -0.17 | 0 | 0.16 | 33.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.68 | 1260.0 | 0.73 | 58.7 | -0.39 | 0 | 0.01 | 0 | 1.41 | 176.47 | 0.08 | -33.33 | 0 | 0 | 2.12 | -26.46 | -0.02 | 0 | -0.04 | 0 | 0.12 | 50.0 | 0.01 | 0 | 755.56 | 2317.78 |
| 2015 (2) | 0.05 | -68.75 | 0.46 | 0 | -0.16 | 0 | 0 | 0 | 0.51 | 0 | 0.12 | 50.0 | 0 | 0 | 2.88 | 69.42 | 0 | 0 | 0.08 | -50.0 | 0.08 | -20.0 | 0 | 0 | 31.25 | -49.22 |
| 2014 (1) | 0.16 | -55.56 | -1.48 | 0 | -0.04 | 0 | 0.01 | 0 | -1.32 | 0 | 0.08 | 0.0 | 0 | 0 | 1.70 | -11.04 | 0.1 | 0 | 0.16 | -11.11 | 0.1 | -28.57 | 0 | 0 | 61.54 | -45.3 |
| 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) | 0.22 | 269.23 | 200.0 | 0.45 | 148.39 | 138.46 | 0.27 | 1450.0 | -77.12 | -0.45 | -1400.0 | -2150.0 | 0.67 | 163.21 | 148.2 | 0.29 | 0.0 | -74.34 | 0 | 0 | 0 | 116.00 | -16.0 | -64.07 | -0.15 | -7.14 | -66.67 | 0.03 | -89.66 | 150.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 314.29 | 873.63 | 0 |
| 23Q3 (19) | -0.13 | -116.67 | -130.95 | -0.93 | -389.47 | 25.6 | -0.02 | 90.48 | -105.71 | -0.03 | -250.0 | 0 | -1.06 | -324.0 | -27.71 | 0.29 | 314.29 | 0.0 | 0 | 0 | 0 | 138.10 | 1221.77 | 228.57 | -0.14 | -1300.0 | -366.67 | 0.29 | 583.33 | 2800.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -40.62 | 0 | -104.84 |
| 23Q2 (18) | -0.06 | -166.67 | -120.69 | -0.19 | -416.67 | -108.68 | -0.21 | -152.5 | 88.59 | 0.02 | 0 | 0 | -0.25 | -266.67 | -110.08 | 0.07 | 0 | 600.0 | 0 | 0 | 0 | 10.45 | 0 | 474.63 | -0.01 | 75.0 | 75.0 | -0.06 | -123.08 | 64.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (17) | 0.09 | 140.91 | -50.0 | 0.06 | 105.13 | 106.06 | 0.4 | -66.1 | -84.79 | 0 | 100.0 | -100.0 | 0.15 | 110.79 | 118.52 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.04 | 55.56 | 50.0 | 0.26 | 533.33 | -3.7 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 31.03 | 0 | -46.55 |
| 22Q4 (16) | -0.22 | -152.38 | 48.84 | -1.17 | 6.4 | -85.71 | 1.18 | 237.14 | 353.85 | -0.02 | 0 | -100.0 | -1.39 | -67.47 | -31.13 | 1.13 | 289.66 | 11200.0 | 0 | 0 | 0 | 322.86 | 668.18 | 15397.14 | -0.09 | -200.0 | 35.71 | -0.06 | -700.0 | -50.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.42 | 44.83 | 800.0 | -1.25 | -157.08 | -6150.0 | 0.35 | 119.02 | 66.67 | 0 | 0 | 100.0 | -0.83 | -133.47 | -937.5 | 0.29 | 2800.0 | 866.67 | 0 | 0 | 0 | 42.03 | 2211.59 | 348.31 | -0.03 | 25.0 | 84.21 | 0.01 | 105.88 | 103.85 | 0.04 | 33.33 | 33.33 | 0 | 0 | -100.0 | 840.00 | 0 | 0 |
| 22Q2 (14) | 0.29 | 61.11 | 1550.0 | 2.19 | 321.21 | 556.25 | -1.84 | -169.96 | -268.0 | 0 | -100.0 | 100.0 | 2.48 | 406.17 | 596.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 1.82 | -5.45 | -75.45 | -0.04 | 50.0 | 82.61 | -0.17 | -162.96 | 22.73 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 |
| 22Q1 (13) | 0.18 | 141.86 | 158.06 | -0.99 | -57.14 | -1000.0 | 2.63 | 911.54 | 286.76 | 0.01 | 200.0 | -50.0 | -0.81 | 23.58 | -102.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.92 | -7.69 | -61.54 | -0.08 | 42.86 | 38.46 | 0.27 | 775.0 | 640.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 58.06 | 0 | 0 |
| 21Q4 (12) | -0.43 | -616.67 | 0.0 | -0.63 | -3050.0 | 62.72 | 0.26 | 23.81 | -76.15 | -0.01 | 50.0 | -200.0 | -1.06 | -1225.0 | 50.0 | 0.01 | -66.67 | 101.82 | 0 | 0 | 0 | 2.08 | -77.78 | 102.54 | -0.14 | 26.32 | -250.0 | -0.04 | 84.62 | -166.67 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | -0.06 | -200.0 | -154.55 | -0.02 | 95.83 | 99.0 | 0.21 | 142.0 | -55.32 | -0.02 | 0.0 | 0 | -0.08 | 84.0 | 95.79 | 0.03 | 50.0 | -95.0 | 0 | 0 | 0 | 9.38 | 26.56 | -87.34 | -0.19 | 17.39 | -171.43 | -0.26 | -18.18 | 0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.02 | 93.55 | -108.33 | -0.48 | -433.33 | -500.0 | -0.5 | -173.53 | 0 | -0.02 | -200.0 | 0.0 | -0.5 | -25.0 | -238.89 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 7.41 | 48.15 | 75.31 | -0.23 | -76.92 | -155.56 | -0.22 | -340.0 | -266.67 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.31 | 27.91 | -40.91 | -0.09 | 94.67 | -104.66 | 0.68 | -37.61 | 0 | 0.02 | 100.0 | -66.67 | -0.4 | 81.13 | -123.39 | 0.01 | 101.82 | -87.5 | 0 | 0 | 0 | 5.00 | 106.09 | -60.0 | -0.13 | -225.0 | -8.33 | -0.05 | -183.33 | -25.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.43 | -490.91 | -816.67 | -1.69 | 15.92 | -313.92 | 1.09 | 131.91 | 395.45 | 0.01 | 0 | 133.33 | -2.12 | -11.58 | -349.41 | -0.55 | -191.67 | -1200.0 | 0 | 0 | 0 | -82.09 | -210.82 | -1298.51 | -0.04 | 42.86 | 33.33 | 0.06 | 0 | 146.15 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -430.00 | -256.36 | 0 |
| 20Q3 (7) | 0.11 | -54.17 | -73.17 | -2.01 | -1775.0 | -107.22 | 0.47 | 0 | 2250.0 | 0 | 100.0 | -100.0 | -1.9 | -627.78 | -239.29 | 0.6 | 1900.0 | 1400.0 | 0 | 0 | 0 | 74.07 | 1653.09 | 1048.15 | -0.07 | 22.22 | 72.0 | 0 | 100.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 275.00 | 0 | 0 |
| 20Q2 (6) | 0.24 | 209.09 | 20.0 | 0.12 | -93.78 | -80.33 | 0 | 0 | 100.0 | -0.02 | -133.33 | -100.0 | 0.36 | -78.95 | -55.56 | 0.03 | -62.5 | 200.0 | 0 | 0 | 0 | 4.23 | -66.2 | 305.63 | -0.09 | 25.0 | -400.0 | -0.06 | -50.0 | -160.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -0.22 | -466.67 | -466.67 | 1.93 | 144.3 | 9750.0 | 0 | -100.0 | -100.0 | 0.06 | 300.0 | 500.0 | 1.71 | 101.18 | 4175.0 | 0.08 | 60.0 | 0 | 0 | 0 | 0 | 12.50 | 82.5 | 0 | -0.12 | -100.0 | -1300.0 | -0.04 | 69.23 | -180.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 0.06 | -85.37 | 0.0 | 0.79 | 181.44 | 0.0 | 0.22 | 1000.0 | 0.0 | -0.03 | -118.75 | 0.0 | 0.85 | 251.79 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 6.85 | 6.16 | 0.0 | -0.06 | 76.0 | 0.0 | -0.13 | 18.75 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.41 | 105.0 | 0.0 | -0.97 | -259.02 | 0.0 | 0.02 | 103.45 | 0.0 | 0.16 | 1700.0 | 0.0 | -0.56 | -169.14 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 6.45 | 519.35 | 0.0 | -0.25 | -933.33 | 0.0 | -0.16 | -260.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.2 | 233.33 | 0.0 | 0.61 | 3150.0 | 0.0 | -0.58 | -200.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.81 | 1925.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.04 | 0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.1 | 100.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 142.86 | 114.29 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 66.67 | 0.0 | 0.0 |
