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) | -4.41 | 0 | 0.1 | 0 | -1.62 | 0 | -0.13 | 0 | -4.31 | 0 | 0.01 | 0.0 | 0 | 0 | 0.10 | 136.14 | 1.15 | -34.29 | 0.89 | -36.43 | 0.07 | -12.5 | 0.02 | -33.33 | -450.00 | 0 |
| 2022 (9) | 3.79 | 0 | -1.45 | 0 | 0.27 | -99.31 | 0.18 | 0 | 2.34 | 0 | 0.01 | -50.0 | 0.01 | -50.0 | 0.04 | -62.27 | 1.75 | -20.81 | 1.4 | -36.94 | 0.08 | 14.29 | 0.03 | 50.0 | 250.99 | 0 |
| 2021 (8) | -40.46 | 0 | -2.23 | 0 | 39.02 | 0 | -0.63 | 0 | -42.69 | 0 | 0.02 | 100.0 | 0.02 | 0 | 0.12 | 73.89 | 2.21 | 5.24 | 2.22 | 21.31 | 0.07 | 75.0 | 0.02 | 0.0 | -1751.52 | 0 |
| 2020 (7) | 1.6 | -95.81 | 0.69 | 0 | -9.63 | 0 | -0.25 | 0 | 2.29 | -93.47 | 0.01 | 0.0 | 0 | 0 | 0.07 | 240.42 | 2.1 | -86.78 | 1.83 | -88.48 | 0.04 | 100.0 | 0.02 | 100.0 | 84.66 | -64.7 |
| 2019 (6) | 38.16 | 0 | -3.1 | 0 | -9.42 | 0 | 0.14 | 366.67 | 35.06 | 1228.03 | 0.01 | 0.0 | -0.01 | 0 | 0.02 | -69.05 | 15.89 | 318.16 | 15.88 | 357.64 | 0.02 | 0.0 | 0.01 | -66.67 | 239.85 | 0 |
| 2018 (5) | -0.22 | 0 | 2.86 | 167.29 | -0.87 | 0 | 0.03 | 0 | 2.64 | 0 | 0.01 | -50.0 | 0 | 0 | 0.06 | -47.42 | 3.8 | 12.76 | 3.47 | -12.37 | 0.02 | -50.0 | 0.03 | 0.0 | -6.25 | 0 |
| 2017 (4) | -8.71 | 0 | 1.07 | 0 | 2.19 | 0 | -0.1 | 0 | -7.64 | 0 | 0.02 | -66.67 | 0 | 0 | 0.12 | -45.55 | 3.37 | -32.33 | 3.96 | -1.49 | 0.04 | 33.33 | 0.03 | 0.0 | -216.13 | 0 |
| 2016 (3) | 10.3 | -39.59 | -0.28 | 0 | -11.19 | 0 | -0.24 | 0 | 10.02 | -49.95 | 0.06 | 500.0 | -0.03 | 0 | 0.22 | 1014.22 | 4.98 | -51.51 | 4.02 | -46.11 | 0.03 | 0.0 | 0.03 | 50.0 | 252.45 | 11.2 |
| 2015 (2) | 17.05 | 0 | 2.97 | 38.14 | -11.79 | 0 | 0.09 | 0 | 20.02 | 0 | 0.01 | 0 | 0 | 0 | 0.02 | 0 | 10.27 | 3012.12 | 7.46 | 1595.45 | 0.03 | -25.0 | 0.02 | 0.0 | 227.03 | 0 |
| 2014 (1) | -22.25 | 0 | 2.15 | 0 | 19.75 | 0 | -0.2 | 0 | -20.1 | 0 | 0 | 0 | -0.02 | 0 | 0.00 | 0 | 0.33 | -97.82 | 0.44 | -96.76 | 0.04 | -20.0 | 0.02 | 100.0 | -4450.00 | 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) | -0.08 | 88.06 | 97.52 | -0.95 | -194.06 | -3266.67 | 0.35 | 116.83 | 3600.0 | 0.15 | 215.38 | 350.0 | -1.03 | -402.94 | 67.81 | 0 | -100.0 | 0 | 0.01 | 0 | 0 | -0.00 | -100.0 | 0 | 0.66 | 164.0 | 120.0 | 0.76 | 522.22 | 80.95 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -10.26 | 0 | 98.57 |
| 23Q3 (19) | -0.67 | 5.63 | -114.92 | 1.01 | 2425.0 | 283.64 | -2.08 | -162.84 | -147.62 | -0.13 | -44.44 | 13.33 | 0.34 | 150.75 | -91.37 | 0.01 | 0 | 0 | 0 | 100.0 | 0 | 0.48 | 0 | 0 | 0.25 | 19.05 | -70.93 | -0.18 | -164.29 | -127.27 | 0.02 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -0.71 | 75.85 | -123.2 | 0.04 | 300.0 | 101.59 | 3.31 | 203.44 | 318.99 | -0.09 | -28.57 | -128.12 | -0.67 | 77.13 | -221.82 | 0 | 0 | -100.0 | -0.02 | -300.0 | -300.0 | -0.00 | 0 | -100.0 | 0.21 | 600.0 | -38.24 | 0.28 | 600.0 | 75.0 | 0.01 | -50.0 | -50.0 | 0.01 | 0.0 | 0.0 | -236.67 | 94.37 | -114.69 |
| 23Q1 (17) | -2.94 | 8.98 | -454.72 | 0.01 | -66.67 | -99.37 | -3.2 | -31900.0 | -1100.0 | -0.07 | -16.67 | -200.0 | -2.93 | 8.44 | -379.05 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -90.0 | -88.46 | 0.04 | -90.48 | -75.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4200.00 | -485.14 | -1405.66 |
| 22Q4 (16) | -3.23 | -171.94 | -307.05 | 0.03 | 105.45 | 104.92 | -0.01 | 98.81 | -103.7 | -0.06 | 60.0 | 40.0 | -3.2 | -181.22 | -436.84 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 0.3 | -65.12 | -46.43 | 0.42 | -36.36 | -41.67 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -717.78 | -210.3 | -445.09 |
| 22Q3 (15) | 4.49 | 46.73 | 358.16 | -0.55 | 78.09 | 65.41 | -0.84 | -206.33 | -157.53 | -0.15 | -146.88 | -7.14 | 3.94 | 616.36 | 745.9 | 0 | -100.0 | 0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | 0 | 0.86 | 152.94 | -22.52 | 0.66 | 312.5 | -34.65 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 650.72 | -59.6 | 590.56 |
| 22Q2 (14) | 3.06 | 677.36 | 108.44 | -2.51 | -258.86 | 0 | 0.79 | 146.88 | -97.97 | 0.32 | 357.14 | 268.42 | 0.55 | -47.62 | 101.52 | 0.01 | 0 | 0 | 0.01 | 0 | 0 | 0.13 | 0 | 0 | 0.34 | 30.77 | -22.73 | 0.16 | 0.0 | -60.98 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1610.53 | 677.36 | 119.54 |
| 22Q1 (13) | -0.53 | -133.97 | 92.12 | 1.58 | 359.02 | 5366.67 | 0.32 | 18.52 | 119.05 | 0.07 | 170.0 | 135.0 | 1.05 | 10.53 | 115.53 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | 0.26 | -53.57 | 160.0 | 0.16 | -77.78 | 77.78 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -278.95 | -234.11 | 95.03 |
| 21Q4 (12) | 1.56 | 59.18 | 273.33 | -0.61 | 61.64 | -195.31 | 0.27 | -81.51 | 102.15 | -0.1 | 28.57 | -42.86 | 0.95 | 255.74 | 465.38 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | -0.00 | 0 | 0 | 0.56 | -49.55 | 380.0 | 0.72 | -28.71 | 442.86 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 208.00 | 120.73 | 0 |
| 21Q3 (11) | 0.98 | 102.7 | 147.57 | -1.59 | 0 | -16000.0 | 1.46 | -96.25 | -50.0 | -0.14 | 26.32 | 39.13 | -0.61 | 98.32 | 70.24 | 0 | 0 | -100.0 | 0.01 | 0 | 0 | -0.00 | 0 | -100.0 | 1.11 | 152.27 | 208.33 | 1.01 | 146.34 | 165.79 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0 | 94.23 | 101.14 | 117.84 |
| 21Q2 (10) | -36.26 | -438.78 | -3838.14 | 0 | 100.0 | -100.0 | 38.97 | 2419.64 | 0 | -0.19 | 5.0 | -337.5 | -36.26 | -436.39 | -3800.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.44 | 340.0 | -6.38 | 0.41 | 355.56 | 86.36 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0 | -8240.91 | -46.94 | -2054.03 |
| 21Q1 (9) | -6.73 | -647.78 | -287.99 | -0.03 | -104.69 | -250.0 | -1.68 | 86.61 | 0 | -0.2 | -185.71 | -566.67 | -6.76 | -2500.0 | -287.78 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.68 | 0 | 0 | 0.1 | 150.0 | -93.2 | 0.09 | 142.86 | -93.75 | 0.02 | 100.0 | 100.0 | 0.01 | 0.0 | 0 | -5608.33 | 0 | -2371.53 |
| 20Q4 (8) | -0.9 | 56.31 | -111.35 | 0.64 | 6300.0 | 3100.0 | -12.55 | -529.79 | -175.22 | -0.07 | 69.57 | 86.0 | -0.26 | 87.32 | -103.27 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | -0.2 | -155.56 | -106.76 | -0.21 | -155.26 | -106.73 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (7) | -2.06 | -312.37 | -128.85 | 0.01 | 0.0 | 0 | 2.92 | 0 | 447.62 | -0.23 | -387.5 | -227.78 | -2.05 | -309.18 | -128.71 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.37 | 0 | 0 | 0.36 | -23.4 | -90.06 | 0.38 | 72.73 | -89.39 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -528.21 | -225.24 | -364.84 |
| 20Q2 (6) | 0.97 | -72.91 | -91.57 | 0.01 | -50.0 | 200.0 | 0 | 0 | 100.0 | 0.08 | 366.67 | 172.73 | 0.98 | -72.78 | -91.47 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.47 | -68.03 | -88.16 | 0.22 | -84.72 | -94.36 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 421.74 | 70.82 | 43.02 |
| 20Q1 (5) | 3.58 | -54.85 | -68.76 | 0.02 | 0.0 | 100.64 | 0 | 100.0 | 100.0 | -0.03 | 94.0 | -105.26 | 3.6 | -54.72 | -56.89 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 1.47 | -50.34 | -72.47 | 1.44 | -53.85 | -72.73 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 246.90 | -2.55 | 13.75 |
| 19Q4 (4) | 7.93 | 11.06 | 0.0 | 0.02 | 0 | 0.0 | -4.56 | -442.86 | 0.0 | -0.5 | -377.78 | 0.0 | 7.95 | 11.34 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | 2.96 | -18.23 | 0.0 | 3.12 | -12.85 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 253.35 | 27.03 | 0.0 |
| 19Q3 (3) | 7.14 | -37.91 | 0.0 | 0 | 100.0 | 0.0 | -0.84 | 61.99 | 0.0 | 0.18 | 263.64 | 0.0 | 7.14 | -37.86 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | 3.62 | -8.82 | 0.0 | 3.58 | -8.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 199.44 | -32.36 | 0.0 |
| 19Q2 (2) | 11.5 | 0.35 | 0.0 | -0.01 | 99.68 | 0.0 | -2.21 | -22.1 | 0.0 | -0.11 | -119.3 | 0.0 | 11.49 | 37.6 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | 3.97 | -25.66 | 0.0 | 3.9 | -26.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 294.87 | 35.86 | 0.0 |
| 19Q1 (1) | 11.46 | 0.0 | 0.0 | -3.11 | 0.0 | 0.0 | -1.81 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 8.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 5.34 | 0.0 | 0.0 | 5.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 217.05 | 0.0 | 0.0 |
