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) | 1.34 | 0 | -1.09 | 0 | -4.52 | 0 | 0.44 | 1366.67 | 0.25 | 0 | 0.01 | 0.0 | 0 | 0 | 0.85 | -17.95 | 0.28 | 0 | -0.01 | 0 | 0.31 | 0.0 | 0.01 | 0 | 432.26 | 0 |
| 2022 (9) | -16.74 | 0 | 0.27 | -98.15 | 23.9 | 238.05 | 0.03 | 0 | -16.47 | 0 | 0.01 | 0 | 0 | 0 | 1.04 | 0 | 0 | 0 | -2.71 | 0 | 0.31 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -18.91 | 0 | 14.61 | 0 | 7.07 | -25.89 | -0.03 | 0 | -4.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.38 | 0 | 9.77 | 0 | 0.31 | 0.0 | 0 | 0 | -187.60 | 0 |
| 2020 (7) | -9.86 | 0 | -1.32 | 0 | 9.54 | -31.12 | 2.75 | 0 | -11.18 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.02 | 0 | -1.09 | 0 | 0.31 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -14.49 | 0 | 1.37 | -61.94 | 13.85 | -58.8 | -0.09 | 0 | -13.12 | 0 | 0.1 | 900.0 | 0 | 0 | 11.24 | 664.04 | -0.38 | 0 | -1.82 | 0 | 0.31 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -41.01 | 0 | 3.6 | 0 | 33.62 | 12.89 | 0.04 | 0 | -37.41 | 0 | 0.01 | 0 | 0 | 0 | 1.47 | 0 | -0.49 | 0 | -1.22 | 0 | 0.31 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -15.72 | 0 | -9.73 | 0 | 29.78 | 43.31 | -0.99 | 0 | -25.45 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | -0.88 | 0 | 0.31 | -3.12 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -15.83 | 0 | -4.64 | 0 | 20.78 | 0 | 0.12 | -14.29 | -20.47 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.6 | 0 | -0.53 | 0 | 0.32 | -5.88 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 8.9 | 0 | -4.78 | 0 | -6.51 | 0 | 0.14 | 0 | 4.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 10.24 | 59.25 | 9.09 | 82.53 | 0.34 | -5.56 | 0.01 | 0 | 94.28 | 0 |
| 2014 (1) | -6.37 | 0 | -2.58 | 0 | 6.03 | -41.17 | -0.37 | 0 | -8.95 | 0 | 0.04 | 0 | 0 | 0 | 0.13 | 0 | 6.43 | 289.7 | 4.98 | 621.74 | 0.36 | 20.0 | 0 | 0 | -119.29 | 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) | 0.56 | 24.44 | 161.54 | -2.14 | -276.86 | 65.32 | 4.56 | 155.01 | -31.43 | 0.41 | 4000.0 | 510.0 | -1.58 | -195.18 | 77.68 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.1 | 42.86 | 158.82 | 0.11 | 222.22 | 115.49 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 294.74 | 0 | 0 |
| 23Q3 (19) | 0.45 | 209.76 | 106.16 | 1.21 | 1310.0 | -89.15 | -8.29 | -1119.12 | -377.26 | 0.01 | 101.35 | 103.7 | 1.66 | 425.49 | -56.77 | 0.01 | 0 | 0 | 0 | 0 | 0 | 4.00 | 0 | 0 | 0.07 | 40.0 | 16.67 | -0.09 | -160.0 | 92.62 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q2 (18) | -0.41 | -156.16 | 84.64 | -0.1 | -100.0 | 97.19 | -0.68 | -518.18 | -115.21 | -0.74 | -197.37 | -223.33 | -0.51 | -175.0 | 91.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -16.67 | 0.0 | 0.15 | 178.95 | 140.54 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -178.26 | 0 | 0 |
| 23Q1 (17) | 0.73 | 180.22 | 112.48 | -0.05 | 99.19 | 95.65 | -0.11 | -101.65 | -101.12 | 0.76 | 860.0 | 461.9 | 0.68 | 109.6 | 109.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 135.29 | 20.0 | -0.19 | 73.24 | 53.66 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.91 | 87.55 | 68.73 | -6.17 | -155.34 | -1001.79 | 6.65 | 122.41 | 13400.0 | -0.1 | 62.96 | -233.33 | -7.08 | -284.38 | -104.03 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | -383.33 | 15.0 | -0.71 | 41.8 | 29.7 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -7.31 | -173.78 | 9.42 | 11.15 | 413.2 | -31.47 | 2.99 | -33.11 | 217.25 | -0.27 | -145.0 | 0 | 3.84 | 161.64 | -53.17 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 20.0 | 121.43 | -1.22 | -229.73 | -110.73 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -2.67 | 54.36 | 21.01 | -3.56 | -209.57 | -109.41 | 4.47 | -54.29 | -6.68 | 0.6 | 385.71 | 0 | -6.23 | 11.0 | -22.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 0.0 | 0.0 | -0.37 | 9.76 | -27.59 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -5.85 | -101.03 | -28.57 | -1.15 | -105.36 | -291.67 | 9.78 | 19660.0 | 100.82 | -0.21 | -600.0 | 0 | -7.0 | -101.73 | -77.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 125.0 | 0.0 | -0.41 | 59.41 | -41.38 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -2.91 | 63.94 | -15.94 | -0.56 | -103.44 | -86.67 | -0.05 | 98.04 | -101.72 | -0.03 | 0 | -107.69 | -3.47 | -142.32 | -23.49 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | 28.57 | -42.86 | -1.01 | -108.88 | -215.62 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -8.07 | -138.76 | -441.61 | 16.27 | 1057.06 | 2642.19 | -2.55 | -153.24 | -223.19 | 0 | 0 | -100.0 | 8.2 | 261.42 | 484.98 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.28 | -660.0 | -660.0 | 11.37 | 4020.69 | 2873.17 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -70.48 | 0 | 0 |
| 21Q2 (10) | -3.38 | 25.71 | -148.53 | -1.7 | -383.33 | -359.46 | 4.79 | -1.64 | 161.75 | 0 | 0 | -100.0 | -5.08 | -28.61 | -193.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 0.0 | 0.0 | -0.29 | 0.0 | -107.14 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -4.55 | -81.27 | -1.11 | 0.6 | 300.0 | 6100.0 | 4.87 | 67.35 | 78.39 | 0 | -100.0 | 0 | -3.95 | -40.57 | 12.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 135.71 | 0.0 | -0.29 | 9.38 | -31.82 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -2.51 | -68.46 | -83.21 | -0.3 | 53.12 | -57.89 | 2.91 | 40.58 | 1.04 | 0.39 | 387.5 | 277.27 | -2.81 | -31.92 | -80.13 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | -380.0 | -55.56 | -0.32 | 21.95 | 74.4 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -1.49 | -9.56 | 65.75 | -0.64 | -72.97 | -140.25 | 2.07 | 13.11 | -16.53 | 0.08 | -96.49 | 166.67 | -2.13 | -23.12 | 22.83 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | 0.0 | 0.0 | -0.41 | -192.86 | -115.79 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -1.36 | 69.78 | 70.82 | -0.37 | -3600.0 | -3600.0 | 1.83 | -32.97 | -64.94 | 2.28 | 0 | 1853.85 | -1.73 | 61.64 | 62.96 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | 0.0 | 0.0 | -0.14 | 36.36 | 30.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -4.5 | -228.47 | -9.49 | -0.01 | 94.74 | 66.67 | 2.73 | -5.21 | -16.51 | 0 | 100.0 | 100.0 | -4.51 | -189.1 | -8.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | 155.56 | 0 | -0.22 | 82.4 | -22.22 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -1.37 | 68.51 | 0.0 | -0.19 | -111.95 | 0.0 | 2.88 | 16.13 | 0.0 | -0.22 | -83.33 | 0.0 | -1.56 | 43.48 | 0.0 | 0.06 | 500.0 | 0.0 | 0 | 0 | 0.0 | 26.09 | 526.09 | 0.0 | -0.09 | -280.0 | 0.0 | -1.25 | -557.89 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -4.35 | 6.65 | 0.0 | 1.59 | 16000.0 | 0.0 | 2.48 | -52.49 | 0.0 | -0.12 | 7.69 | 0.0 | -2.76 | 40.9 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.17 | -4.17 | 0.0 | 0.05 | 0.0 | 0.0 | -0.19 | 5.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -4.66 | -13.38 | 0.0 | -0.01 | 66.67 | 0.0 | 5.22 | 59.63 | 0.0 | -0.13 | -160.0 | 0.0 | -4.67 | -12.8 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 4.35 | -71.01 | 0.0 | 0.05 | 0 | 0.0 | -0.2 | -11.11 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -4.11 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -4.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
