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) | 0.04 | -94.03 | -0.45 | 0 | -0.33 | 0 | -0.09 | 0 | -0.41 | 0 | 0.32 | 128.57 | -0.12 | 0 | 4.43 | 137.42 | 0.06 | 50.0 | 0.22 | -56.86 | 0.28 | 16.67 | 0.02 | 0.0 | 7.69 | -91.16 |
| 2022 (9) | 0.67 | -5.63 | -0.29 | 0 | -0.51 | 0 | -0.18 | 0 | 0.38 | -56.82 | 0.14 | 250.0 | -0.15 | 0 | 1.86 | 249.07 | 0.04 | -85.71 | 0.51 | 183.33 | 0.24 | -7.69 | 0.02 | -50.0 | 87.01 | -41.17 |
| 2021 (8) | 0.71 | 273.68 | 0.17 | 0 | -0.02 | 0 | 0.12 | 0 | 0.88 | 0 | 0.04 | -50.0 | -0.04 | 0 | 0.53 | -54.87 | 0.28 | 33.33 | 0.18 | 20.0 | 0.26 | -7.14 | 0.04 | -20.0 | 147.92 | 273.68 |
| 2020 (7) | 0.19 | -66.07 | -0.37 | 0 | -0.33 | 0 | -0.1 | 0 | -0.18 | 0 | 0.08 | -27.27 | -0.04 | 0 | 1.18 | -18.67 | 0.21 | -44.74 | 0.15 | -65.12 | 0.28 | -17.65 | 0.05 | 25.0 | 39.58 | -42.75 |
| 2019 (6) | 0.56 | -50.0 | -0.18 | 0 | -0.49 | 0 | -0.02 | 0 | 0.38 | -76.83 | 0.11 | 10.0 | -0.02 | 0 | 1.46 | 17.57 | 0.38 | -13.64 | 0.43 | -33.85 | 0.34 | 47.83 | 0.04 | -42.86 | 69.14 | -41.36 |
| 2018 (5) | 1.12 | -8.94 | 0.52 | 0 | -1.27 | 0 | 0.1 | 11.11 | 1.64 | 368.57 | 0.1 | -62.96 | 0.64 | 0 | 1.24 | -54.16 | 0.44 | -60.71 | 0.65 | -12.16 | 0.23 | 9.52 | 0.07 | 0.0 | 117.89 | -2.23 |
| 2017 (4) | 1.23 | -15.75 | -0.88 | 0 | -0.17 | 0 | 0.09 | -74.29 | 0.35 | -69.3 | 0.27 | 17.39 | -0.6 | 0 | 2.70 | 32.89 | 1.12 | -15.79 | 0.74 | -23.71 | 0.21 | 16.67 | 0.07 | 0.0 | 120.59 | 0.77 |
| 2016 (3) | 1.46 | 29.2 | -0.32 | 0 | -0.57 | 0 | 0.35 | 0 | 1.14 | 50.0 | 0.23 | -23.33 | -0.07 | 0 | 2.03 | -22.72 | 1.33 | 43.01 | 0.97 | 24.36 | 0.18 | 0.0 | 0.07 | 0.0 | 119.67 | 9.08 |
| 2015 (2) | 1.13 | -20.98 | -0.37 | 0 | 0.01 | 0 | -0.14 | 0 | 0.76 | -38.21 | 0.3 | 66.67 | -0.04 | 0 | 2.63 | 45.63 | 0.93 | 151.35 | 0.78 | 95.0 | 0.18 | 5.88 | 0.07 | 16.67 | 109.71 | -51.67 |
| 2014 (1) | 1.43 | 138.33 | -0.2 | 0 | -0.2 | 0 | -0.13 | 0 | 1.23 | 241.67 | 0.18 | 12.5 | -0.02 | 0 | 1.81 | 18.03 | 0.37 | -28.85 | 0.4 | 42.86 | 0.17 | -19.05 | 0.06 | -40.0 | 226.98 | 123.2 |
| 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) | 0.37 | 436.36 | 164.29 | -0.1 | 50.0 | 28.57 | 0.12 | 131.58 | 700.0 | 0.03 | 250.0 | 250.0 | 0.27 | 187.1 | 0 | 0.14 | 16.67 | 600.0 | 0.04 | 144.44 | 133.33 | 7.73 | 23.76 | 592.27 | -0.01 | -110.0 | 83.33 | -0.05 | -123.81 | -600.0 | 0.08 | 0.0 | 33.33 | 0.01 | 0 | 0.0 | 925.00 | 2538.64 | 428.57 |
| 23Q3 (19) | -0.11 | -175.0 | -123.91 | -0.2 | -150.0 | -566.67 | -0.38 | -1166.67 | -192.31 | -0.02 | 88.24 | 33.33 | -0.31 | -158.33 | -172.09 | 0.12 | 200.0 | 500.0 | -0.09 | -200.0 | 0 | 6.25 | 198.44 | 540.62 | 0.1 | 600.0 | -9.09 | 0.21 | 250.0 | -19.23 | 0.08 | 33.33 | 33.33 | 0 | -100.0 | -100.0 | -37.93 | -23.28 | -127.21 |
| 23Q2 (18) | -0.04 | 77.78 | -233.33 | -0.08 | -33.33 | 27.27 | -0.03 | 25.0 | 90.91 | -0.17 | -342.86 | -21.43 | -0.12 | 50.0 | -50.0 | 0.04 | 300.0 | -55.56 | -0.03 | 40.0 | -200.0 | 2.09 | 230.89 | -52.53 | -0.02 | -100.0 | -166.67 | 0.06 | 0 | -64.71 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -30.77 | 88.03 | -346.15 |
| 23Q1 (17) | -0.18 | -228.57 | -700.0 | -0.06 | 57.14 | -200.0 | -0.04 | -100.0 | -33.33 | 0.07 | 450.0 | 600.0 | -0.24 | 0 | -2500.0 | 0.01 | -50.0 | 0.0 | -0.05 | 58.33 | -400.0 | 0.63 | -43.35 | 2.53 | -0.01 | 83.33 | 80.0 | 0 | -100.0 | -100.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -257.14 | -246.94 | -1300.0 |
| 22Q4 (16) | 0.14 | -69.57 | -22.22 | -0.14 | -366.67 | 0 | -0.02 | 84.62 | 84.62 | -0.02 | 33.33 | -166.67 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0 | -0.12 | 0 | 0 | 1.12 | 14.53 | 0 | -0.06 | -154.55 | -20.0 | 0.01 | -96.15 | 120.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 175.00 | 25.54 | -70.83 |
| 22Q3 (15) | 0.46 | 1433.33 | 206.67 | -0.03 | 72.73 | -50.0 | -0.13 | 60.61 | -333.33 | -0.03 | 78.57 | -200.0 | 0.43 | 637.5 | 230.77 | 0.02 | -77.78 | 100.0 | 0 | 100.0 | 100.0 | 0.98 | -77.89 | 72.68 | 0.11 | 266.67 | 120.0 | 0.26 | 52.94 | 766.67 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 139.39 | 1015.15 | -7.07 |
| 22Q2 (14) | 0.03 | 0.0 | 105.17 | -0.11 | -450.0 | -450.0 | -0.33 | -1000.0 | -1000.0 | -0.14 | -1500.0 | -450.0 | -0.08 | -900.0 | 86.67 | 0.09 | 800.0 | 800.0 | -0.01 | 0.0 | 50.0 | 4.41 | 614.71 | 751.47 | 0.03 | 160.0 | -62.5 | 0.17 | 142.86 | 325.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 12.50 | -41.67 | 102.37 |
| 22Q1 (13) | 0.03 | -83.33 | -96.91 | -0.02 | 0 | -109.09 | -0.03 | 76.92 | -116.67 | 0.01 | -66.67 | -85.71 | 0.01 | -94.44 | -99.16 | 0.01 | 0 | -50.0 | -0.01 | 0 | 50.0 | 0.62 | 0 | -36.73 | -0.05 | 0.0 | -123.81 | 0.07 | 240.0 | -53.33 | 0.06 | -14.29 | -14.29 | 0.01 | 0.0 | -50.0 | 21.43 | -96.43 | -94.7 |
| 21Q4 (12) | 0.18 | 20.0 | 250.0 | 0 | 100.0 | 100.0 | -0.13 | -333.33 | -360.0 | 0.03 | 400.0 | 160.0 | 0.18 | 38.46 | 212.5 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.05 | -200.0 | -162.5 | -0.05 | -266.67 | -266.67 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 600.00 | 300.0 | 650.0 |
| 21Q3 (11) | 0.15 | 125.86 | 200.0 | -0.02 | 0.0 | 93.1 | -0.03 | 0.0 | 90.62 | -0.01 | -125.0 | 66.67 | 0.13 | 121.67 | 154.17 | 0.01 | 0.0 | 0.0 | -0.01 | 50.0 | 50.0 | 0.56 | 9.04 | -0.56 | 0.05 | -37.5 | -44.44 | 0.03 | -25.0 | -57.14 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 150.00 | 128.45 | 350.0 |
| 21Q2 (10) | -0.58 | -159.79 | 0 | -0.02 | -109.09 | -100.0 | -0.03 | -116.67 | 0.0 | 0.04 | -42.86 | 33.33 | -0.6 | -150.42 | -5900.0 | 0.01 | -50.0 | 0.0 | -0.02 | 0.0 | 0 | 0.52 | -46.89 | -33.68 | 0.08 | -61.9 | 233.33 | 0.04 | -73.33 | 166.67 | 0.06 | -14.29 | -14.29 | 0.01 | -50.0 | 0.0 | -527.27 | -230.46 | 0 |
| 21Q1 (9) | 0.97 | 908.33 | 273.08 | 0.22 | 650.0 | 833.33 | 0.18 | 260.0 | 700.0 | 0.07 | 240.0 | 240.0 | 1.19 | 843.75 | 417.39 | 0.02 | -50.0 | 0.0 | -0.02 | 0 | 0.0 | 0.98 | -52.2 | -14.15 | 0.21 | 162.5 | 90.91 | 0.15 | 400.0 | 36.36 | 0.07 | 0.0 | -12.5 | 0.02 | 100.0 | 100.0 | 404.17 | 470.49 | 210.9 |
| 20Q4 (8) | -0.12 | -340.0 | -340.0 | -0.04 | 86.21 | 42.86 | 0.05 | 115.62 | 225.0 | -0.05 | -66.67 | -145.45 | -0.16 | 33.33 | -700.0 | 0.04 | 300.0 | -20.0 | 0 | 100.0 | -100.0 | 2.04 | 259.18 | -20.0 | 0.08 | -11.11 | 33.33 | 0.03 | -57.14 | 200.0 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | -109.09 | -427.27 | -318.18 |
| 20Q3 (7) | 0.05 | 0 | -84.85 | -0.29 | -2800.0 | -383.33 | -0.32 | -966.67 | 17.95 | -0.03 | -200.0 | 50.0 | -0.24 | -2300.0 | -188.89 | 0.01 | 0.0 | -50.0 | -0.02 | 0 | 33.33 | 0.57 | -27.27 | -45.17 | 0.09 | 250.0 | -25.0 | 0.07 | 216.67 | -50.0 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | 33.33 | 0 | -75.76 |
| 20Q2 (6) | 0 | -100.0 | 100.0 | -0.01 | 66.67 | 50.0 | -0.03 | 0.0 | 25.0 | 0.03 | 160.0 | 142.86 | -0.01 | -104.35 | 66.67 | 0.01 | -50.0 | -50.0 | 0 | 100.0 | 0 | 0.78 | -31.25 | -25.0 | -0.06 | -154.55 | -146.15 | -0.06 | -154.55 | -131.58 | 0.07 | -12.5 | -22.22 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 20Q1 (5) | 0.26 | 420.0 | 36.84 | -0.03 | 57.14 | 0.0 | -0.03 | 25.0 | -50.0 | -0.05 | -145.45 | -600.0 | 0.23 | 1250.0 | 43.75 | 0.02 | -60.0 | 0.0 | -0.02 | -200.0 | -100.0 | 1.14 | -55.45 | -1.14 | 0.11 | 83.33 | 57.14 | 0.11 | 1000.0 | 37.5 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 130.00 | 160.0 | 16.32 |
| 19Q4 (4) | 0.05 | -84.85 | 0.0 | -0.07 | -16.67 | 0.0 | -0.04 | 89.74 | 0.0 | 0.11 | 283.33 | 0.0 | -0.02 | -107.41 | 0.0 | 0.05 | 150.0 | 0.0 | 0.02 | 166.67 | 0.0 | 2.55 | 146.17 | 0.0 | 0.06 | -50.0 | 0.0 | 0.01 | -92.86 | 0.0 | 0.08 | -11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 50.00 | -63.64 | 0.0 |
| 19Q3 (3) | 0.33 | 3400.0 | 0.0 | -0.06 | -200.0 | 0.0 | -0.39 | -875.0 | 0.0 | -0.06 | 14.29 | 0.0 | 0.27 | 1000.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.03 | 0 | 0.0 | 1.04 | -0.52 | 0.0 | 0.12 | -7.69 | 0.0 | 0.14 | -26.32 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 137.50 | 4087.5 | 0.0 |
| 19Q2 (2) | -0.01 | -105.26 | 0.0 | -0.02 | 33.33 | 0.0 | -0.04 | -100.0 | 0.0 | -0.07 | -800.0 | 0.0 | -0.03 | -118.75 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 1.04 | -9.38 | 0.0 | 0.13 | 85.71 | 0.0 | 0.19 | 137.5 | 0.0 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | -3.45 | -103.09 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 111.76 | 0.0 | 0.0 |
