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) | -4.69 | 0 | -0.74 | 0 | 1.26 | 530.0 | 0.12 | 0 | -5.43 | 0 | 0.09 | -43.75 | 0 | 0 | 0.62 | 3.12 | -6.53 | 0 | -16.92 | 0 | 0.28 | -15.15 | 0.62 | -11.43 | 0.00 | 0 |
| 2022 (9) | 2.22 | 0 | 0.26 | 0 | 0.2 | -58.33 | -0.08 | 0 | 2.48 | 0 | 0.16 | -51.52 | 0 | 0 | 0.60 | -48.52 | 0.96 | 0 | 0.14 | 0 | 0.33 | -10.81 | 0.7 | -32.04 | 189.74 | 0 |
| 2021 (8) | -0.33 | 0 | -1.04 | 0 | 0.48 | 0 | -0.15 | 0 | -1.37 | 0 | 0.33 | 57.14 | 0 | 0 | 1.17 | 15.67 | -0.93 | 0 | -0.9 | 0 | 0.37 | 8.82 | 1.03 | 6.19 | -66.00 | 0 |
| 2020 (7) | -2.83 | 0 | -1.88 | 0 | -0.42 | 0 | 0.1 | 0 | -4.71 | 0 | 0.21 | 110.0 | 0 | 0 | 1.01 | 103.92 | -3.55 | 0 | -2.39 | 0 | 0.34 | -42.37 | 0.97 | -8.49 | 0.00 | 0 |
| 2019 (6) | -3.64 | 0 | 10.03 | 200.3 | 0.1 | -23.08 | -0.28 | 0 | 6.39 | 0 | 0.1 | -65.52 | 0 | 0 | 0.50 | -58.64 | -4.48 | 0 | -3.17 | 0 | 0.59 | 59.46 | 1.06 | -8.62 | 0.00 | 0 |
| 2018 (5) | -3.4 | 0 | 3.34 | -29.39 | 0.13 | 0 | -0.05 | 0 | -0.06 | 0 | 0.29 | 20.83 | 0 | 0 | 1.20 | 59.59 | -10.7 | 0 | -7.62 | 0 | 0.37 | -21.28 | 1.16 | -8.66 | 0.00 | 0 |
| 2017 (4) | -7.81 | 0 | 4.73 | -17.74 | -0.35 | 0 | 0.02 | -86.67 | -3.08 | 0 | 0.24 | 4.35 | 0 | 0 | 0.75 | 11.35 | -6.35 | 0 | -4.69 | 0 | 0.47 | -7.84 | 1.27 | -0.78 | 0.00 | 0 |
| 2016 (3) | -1.23 | 0 | 5.75 | 29.5 | -0.47 | 0 | 0.15 | -54.55 | 4.52 | -15.67 | 0.23 | -43.9 | 0 | 0 | 0.68 | -40.09 | -3.78 | 0 | -5.75 | 0 | 0.51 | 2.0 | 1.28 | -1.54 | 0.00 | 0 |
| 2015 (2) | 0.92 | -33.33 | 4.44 | 0 | -2.71 | 0 | 0.33 | 0 | 5.36 | 0 | 0.41 | 36.67 | 0 | 0 | 1.13 | 74.86 | -2.23 | 0 | -0.86 | 0 | 0.5 | 11.11 | 1.3 | 9.24 | 97.87 | 204.26 |
| 2014 (1) | 1.38 | -2.13 | -6.21 | 0 | -6.88 | 0 | -0.76 | 0 | -4.83 | 0 | 0.3 | -34.78 | 0 | 0 | 0.65 | -41.67 | 2.38 | 1090.0 | 2.65 | -70.26 | 0.45 | -4.26 | 1.19 | -0.83 | 32.17 | 141.37 |
| 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) | -0.14 | -333.33 | -107.78 | -0.93 | -152.84 | -148.95 | -0.09 | 86.36 | -200.0 | -0.08 | -157.14 | 55.56 | -1.07 | -158.79 | -128.92 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.45 | 28.05 | 192.31 | -1.18 | 31.79 | -337.04 | -10.32 | -303.12 | -3229.03 | 0.06 | -14.29 | -25.0 | 0.13 | -18.75 | -18.75 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.06 | 101.79 | -89.29 | 1.76 | -36.23 | 341.1 | -0.66 | -133.85 | -3400.0 | 0.14 | 1500.0 | 180.0 | 1.82 | 403.33 | 1170.59 | 0.01 | -75.0 | -87.5 | 0 | 0 | 0 | 0.35 | -71.02 | -75.75 | -1.73 | 33.72 | -594.29 | -2.56 | 8.57 | -25700.0 | 0.07 | 0.0 | -12.5 | 0.16 | 0.0 | -5.88 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -3.36 | -168.8 | -239.39 | 2.76 | 163.74 | 360.0 | 1.95 | 3150.0 | 1118.75 | -0.01 | -114.29 | -133.33 | -0.6 | 89.25 | -53.85 | 0.04 | 33.33 | -20.0 | 0 | 0 | 0 | 1.22 | 59.35 | 80.73 | -2.61 | -155.88 | -507.81 | -2.8 | -125.81 | -975.0 | 0.07 | -12.5 | -12.5 | 0.16 | 0.0 | -5.88 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -1.25 | -169.44 | -247.06 | -4.33 | -327.89 | -184.87 | 0.06 | 300.0 | 20.0 | 0.07 | 138.89 | 250.0 | -5.58 | -250.81 | -732.84 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.77 | 394.39 | 173.6 | -1.02 | -277.78 | -508.0 | -1.24 | -300.0 | -1133.33 | 0.08 | 0.0 | -11.11 | 0.16 | 0.0 | -15.79 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 1.8 | 221.43 | 116.87 | 1.9 | 360.27 | 495.83 | -0.03 | -250.0 | -400.0 | -0.18 | -460.0 | -800.0 | 3.7 | 2276.47 | 957.14 | 0.01 | -87.5 | -83.33 | 0 | 0 | 0 | 0.15 | -89.38 | -78.28 | -0.27 | -177.14 | -292.86 | -0.31 | -3200.0 | -487.5 | 0.08 | 0.0 | -20.0 | 0.16 | -5.88 | -40.74 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.56 | 156.57 | 2700.0 | -0.73 | -221.67 | -217.39 | 0.02 | -87.5 | 128.57 | 0.05 | 66.67 | 162.5 | -0.17 | 56.41 | 19.05 | 0.08 | 60.0 | -42.86 | 0 | 0 | 0 | 1.46 | 115.96 | -26.0 | 0.35 | -45.31 | 1850.0 | 0.01 | -96.88 | 0.0 | 0.08 | 0.0 | -11.11 | 0.17 | 0.0 | -34.62 | 215.38 | 224.01 | 3776.92 |
| 22Q2 (14) | -0.99 | -216.47 | -235.62 | 0.6 | 139.47 | 36.36 | 0.16 | 220.0 | 1500.0 | 0.03 | 50.0 | 142.86 | -0.39 | 41.79 | -133.33 | 0.05 | 150.0 | -28.57 | 0 | 0 | 0 | 0.67 | 141.23 | -33.1 | 0.64 | 156.0 | 282.86 | 0.32 | 166.67 | 245.45 | 0.08 | -11.11 | -11.11 | 0.17 | -10.53 | -32.0 | -173.68 | -181.73 | -128.55 |
| 22Q1 (13) | 0.85 | 2.41 | 144.5 | -1.52 | -216.67 | -100.0 | 0.05 | 400.0 | -90.38 | 0.02 | 200.0 | 0.0 | -0.67 | -291.43 | 74.91 | 0.02 | -66.67 | -66.67 | 0 | 0 | 0 | 0.28 | -60.75 | -73.47 | 0.25 | 78.57 | 135.71 | 0.12 | 50.0 | 115.58 | 0.09 | -10.0 | -10.0 | 0.19 | -29.63 | -24.0 | 212.50 | 15.21 | 0 |
| 21Q4 (12) | 0.83 | 4050.0 | 202.47 | -0.48 | -108.7 | -135.04 | 0.01 | 114.29 | 133.33 | -0.02 | 75.0 | -125.0 | 0.35 | 266.67 | -37.5 | 0.06 | -57.14 | -66.67 | 0 | 0 | 0 | 0.71 | -63.81 | -77.24 | 0.14 | 800.0 | 112.5 | 0.08 | 700.0 | 111.27 | 0.1 | 11.11 | 11.11 | 0.27 | 3.85 | -3.57 | 184.44 | 3220.0 | 0 |
| 21Q3 (11) | 0.02 | -97.26 | 103.08 | -0.23 | -152.27 | 83.21 | -0.07 | -800.0 | -133.33 | -0.08 | -14.29 | -900.0 | -0.21 | -117.95 | 89.6 | 0.14 | 100.0 | 0 | 0 | 0 | 0 | 1.97 | 95.22 | 0 | -0.02 | 94.29 | 97.85 | 0.01 | 104.55 | 101.43 | 0.09 | 0.0 | 0.0 | 0.26 | 4.0 | 23.81 | 5.56 | -99.09 | 0 |
| 21Q2 (10) | 0.73 | 138.22 | 179.35 | 0.44 | 157.89 | 138.94 | 0.01 | -98.08 | 103.7 | -0.07 | -450.0 | -240.0 | 1.17 | 143.82 | 157.07 | 0.07 | 16.67 | 600.0 | 0 | 0 | 0 | 1.01 | -4.35 | 391.21 | -0.35 | 50.0 | 62.37 | -0.22 | 71.43 | 68.57 | 0.09 | -10.0 | 12.5 | 0.25 | 0.0 | 8.7 | 608.33 | 0 | 0 |
| 21Q1 (9) | -1.91 | -135.8 | -315.22 | -0.76 | -155.47 | -1.33 | 0.52 | 1833.33 | 677.78 | 0.02 | -75.0 | -66.67 | -2.67 | -576.79 | -120.66 | 0.06 | -66.67 | 200.0 | 0 | 0 | 0 | 1.05 | -66.32 | 162.57 | -0.7 | 37.5 | -22.81 | -0.77 | -8.45 | -165.52 | 0.1 | 11.11 | 11.11 | 0.25 | -10.71 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | -0.81 | -24.62 | -151.27 | 1.37 | 200.0 | 197.83 | -0.03 | 0.0 | 75.0 | 0.08 | 700.0 | -92.0 | 0.56 | 127.72 | -72.55 | 0.18 | 0 | 500.0 | 0 | 0 | 0 | 3.13 | 0 | 452.0 | -1.12 | -20.43 | -34.94 | -0.71 | -1.43 | -1.43 | 0.09 | 0.0 | -55.0 | 0.28 | 33.33 | -9.68 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.65 | 29.35 | -14.04 | -1.37 | -21.24 | -126.05 | -0.03 | 88.89 | -115.0 | 0.01 | -80.0 | -88.89 | -2.02 | 1.46 | -143.07 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.93 | 0.0 | 1.06 | -0.7 | 0.0 | -37.25 | 0.09 | 12.5 | -25.0 | 0.21 | -8.7 | -16.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.92 | -100.0 | -411.11 | -1.13 | -50.67 | -1355.56 | -0.27 | -200.0 | -485.71 | 0.05 | -16.67 | 600.0 | -2.05 | -69.42 | -2177.78 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.21 | -48.87 | -70.09 | -0.93 | -63.16 | 47.46 | -0.7 | -141.38 | 46.97 | 0.08 | -11.11 | -33.33 | 0.23 | -8.0 | -11.54 | 0.00 | 100.0 | 0 |
| 20Q1 (5) | -0.46 | -129.11 | 47.13 | -0.75 | -263.04 | -302.7 | -0.09 | 25.0 | -80.0 | 0.06 | -94.0 | 104.38 | -1.21 | -159.31 | -142.0 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0.40 | -29.18 | 0 | -0.57 | 31.33 | 40.0 | -0.29 | 58.57 | 54.69 | 0.09 | -55.0 | -35.71 | 0.25 | -19.35 | 4.17 | -920.00 | 0 | 0 |
| 19Q4 (4) | 1.58 | 377.19 | 0.0 | 0.46 | -91.25 | 0.0 | -0.12 | -160.0 | 0.0 | 1.0 | 1011.11 | 0.0 | 2.04 | -56.5 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.57 | -30.81 | 0.0 | -0.83 | 11.7 | 0.0 | -0.7 | -37.25 | 0.0 | 0.2 | 66.67 | 0.0 | 0.31 | 24.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.57 | -216.67 | 0.0 | 5.26 | 5744.44 | 0.0 | 0.2 | 185.71 | 0.0 | 0.09 | 1000.0 | 0.0 | 4.69 | 5311.11 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.82 | 19.4 | 0.0 | -0.94 | 46.89 | 0.0 | -0.51 | 61.36 | 0.0 | 0.12 | 0.0 | 0.0 | 0.25 | -3.85 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.18 | 79.31 | 0.0 | 0.09 | -75.68 | 0.0 | 0.07 | 240.0 | 0.0 | -0.01 | 99.27 | 0.0 | -0.09 | 82.0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 0.69 | 0 | 0.0 | -1.77 | -86.32 | 0.0 | -1.32 | -106.25 | 0.0 | 0.12 | -14.29 | 0.0 | 0.26 | 8.33 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.87 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
