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) | -4.17 | 0 | -0.2 | 0 | 0 | 0 | 0.35 | -45.31 | -4.37 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.8 | 0 | 0 | 0 | 0 | 0 | -231.67 | 0 |
| 2022 (9) | 3.19 | -79.81 | -0.74 | 0 | 0 | 0 | 0.64 | 0 | 2.45 | -81.25 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -2.2 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 15.8 | 0 | -2.73 | 0 | 0 | 0 | -0.56 | 0 | 13.07 | 0 | 0 | 0 | -2.0 | 0 | 0.00 | 0 | 0 | 0 | 12.39 | 198.55 | 0 | 0 | 0 | 0 | 127.52 | 0 |
| 2020 (7) | -0.38 | 0 | -0.37 | 0 | 0 | 0 | -0.01 | 0 | -0.75 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.15 | 194.33 | 0 | 0 | 0 | 0 | -9.16 | 0 |
| 2019 (6) | 2.19 | 0 | -0.24 | 0 | 0 | 0 | 0.13 | -65.79 | 1.95 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.41 | 0 | 0 | 0 | 0 | 0 | 155.32 | 0 |
| 2018 (5) | -2.45 | 0 | -0.33 | 0 | 0 | 0 | 0.38 | 0 | -2.78 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -4.41 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -2.93 | 0 | -0.74 | 0 | 0 | 0 | -0.08 | 0 | -3.67 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.12 | 0 | 0 | 0 | 0 | 0 | -138.21 | 0 |
| 2016 (3) | -2.1 | 0 | -0.77 | 0 | 0 | 0 | 0.22 | 0 | -2.87 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -1.64 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 6.25 | 62.34 | -1.08 | 0 | 0 | 0 | -0.17 | 0 | 5.17 | 49.42 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -2.55 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 3.85 | 0 | -0.39 | 0 | 0 | 0 | -0.06 | 0 | 3.46 | 41.22 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.71 | -36.43 | 0 | 0 | 0 | 0 | 225.15 | 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) | 1.45 | 183.33 | 1308.33 | -0.15 | -114.29 | 6.25 | 0 | 0 | 0 | 0.35 | 350.0 | 20.69 | 1.3 | 171.82 | 564.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.42 | 55.56 | 136.21 | 0 | 0 | 0 | 0 | 0 | 0 | 345.24 | 153.57 | 0 |
| 23Q3 (19) | -1.74 | 47.11 | -123.08 | -0.07 | -216.67 | 36.36 | 0 | 0 | 0 | -0.14 | -275.0 | -182.35 | -1.81 | 43.96 | -103.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.27 | -57.14 | 217.39 | 0 | 0 | 0 | 0 | 0 | 0 | -644.44 | -23.4 | 0 |
| 23Q2 (18) | -3.29 | -467.24 | -186.35 | 0.06 | 250.0 | 0.0 | 0 | 0 | 0 | 0.08 | 33.33 | 0 | -3.23 | -420.97 | -183.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.63 | 31.25 | 270.59 | 0 | 0 | 0 | 0 | 0 | 0 | -522.22 | -332.18 | -123.3 |
| 23Q1 (17) | -0.58 | -383.33 | -307.14 | -0.04 | 75.0 | 92.45 | 0 | 0 | 0 | 0.06 | -79.31 | -66.67 | -0.62 | -121.43 | -148.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.48 | 141.38 | 148.98 | 0 | 0 | 0 | 0 | 0 | 0 | -120.83 | 0 | 0 |
| 22Q4 (16) | -0.12 | 84.62 | -116.0 | -0.16 | -45.45 | -6.67 | 0 | 0 | 0 | 0.29 | 70.59 | 121.48 | -0.28 | 68.54 | -146.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -1.16 | -404.35 | -158.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -0.78 | -120.47 | -126.26 | -0.11 | -283.33 | 94.86 | 0 | 0 | 0 | 0.17 | 0 | -85.47 | -0.89 | -123.0 | -207.23 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.23 | -235.29 | -27.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (14) | 3.81 | 1260.71 | -73.13 | 0.06 | 111.32 | 175.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 3.87 | 1648.0 | -72.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.17 | 117.35 | -97.75 | 0 | 0 | 0 | 0 | 0 | 0 | 2241.18 | 0 | 1091.71 |
| 22Q1 (13) | 0.28 | -62.67 | 113.27 | -0.53 | -253.33 | -51.43 | 0 | 0 | 0 | 0.18 | 113.33 | 126.87 | -0.25 | -141.67 | 89.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.98 | -149.49 | -132.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (12) | 0.75 | -74.75 | 150.0 | -0.15 | 92.99 | -150.0 | 0 | 0 | 0 | -1.35 | -215.38 | -3275.0 | 0.6 | -27.71 | 138.46 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.98 | 1200.0 | -36.74 | 0 | 0 | 0 | 0 | 0 | 0 | 37.88 | 0 | 179.04 |
| 21Q3 (11) | 2.97 | -79.06 | 76.79 | -2.14 | -2575.0 | -3466.67 | 0 | 0 | 0 | 1.17 | 317.86 | 317.86 | 0.83 | -94.11 | -48.77 | 0 | 0 | 0 | -2.0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.18 | -102.39 | -1900.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 14.18 | 772.04 | 1850.62 | -0.08 | 77.14 | 11.11 | 0 | 0 | 0 | 0.28 | 141.79 | 566.67 | 14.1 | 673.17 | 1666.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.54 | 146.41 | 104.89 | 0 | 0 | 0 | 0 | 0 | 0 | 188.06 | 372.74 | 954.41 |
| 21Q1 (9) | -2.11 | -40.67 | -944.0 | -0.35 | -483.33 | -133.33 | 0 | 0 | 0 | -0.67 | -1575.0 | -120.24 | -2.46 | -57.69 | -2560.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.06 | -2.24 | 214.18 | 0 | 0 | 0 | 0 | 0 | 0 | -68.95 | -43.88 | 0 |
| 20Q4 (8) | -1.5 | -189.29 | -97.37 | -0.06 | 0.0 | -20.0 | 0 | 0 | 0 | -0.04 | -114.29 | 77.78 | -1.56 | -196.3 | -92.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.13 | 31200.0 | 627.91 | 0 | 0 | 0 | 0 | 0 | 0 | -47.92 | -100.29 | 72.89 |
| 20Q3 (7) | 1.68 | 307.41 | 350.75 | -0.06 | 33.33 | 0.0 | 0 | 0 | 0 | 0.28 | 566.67 | 108.28 | 1.62 | 280.0 | 321.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.01 | -99.73 | -97.73 | 0 | 0 | 0 | 0 | 0 | 0 | 16800.00 | 76425.93 | 11132.84 |
| 20Q2 (6) | -0.81 | -424.0 | -140.3 | -0.09 | 40.0 | -200.0 | 0 | 0 | 0 | -0.06 | -101.81 | 95.97 | -0.9 | -1000.0 | -142.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.68 | 237.31 | 851.02 | 0 | 0 | 0 | 0 | 0 | 0 | -22.01 | 0 | 0 |
| 20Q1 (5) | 0.25 | 132.89 | -84.38 | -0.15 | -200.0 | 31.82 | 0 | 0 | 0 | 3.31 | 1938.89 | -63.02 | 0.1 | 112.35 | -92.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -2.68 | -723.26 | -360.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -0.76 | -13.43 | 0.0 | -0.05 | 16.67 | 0.0 | 0 | 0 | 0.0 | -0.18 | 94.67 | 0.0 | -0.81 | -10.96 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.43 | -2.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -176.74 | -16.07 | 0.0 |
| 19Q3 (3) | -0.67 | -133.33 | 0.0 | -0.06 | -166.67 | 0.0 | 0 | 0 | 0.0 | -3.38 | -126.85 | 0.0 | -0.73 | -134.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.44 | 189.8 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -152.27 | 0 | 0.0 |
| 19Q2 (2) | 2.01 | 25.62 | 0.0 | 0.09 | 140.91 | 0.0 | 0 | 0 | 0.0 | -1.49 | -116.65 | 0.0 | 2.1 | 52.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -0.49 | -147.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 1.6 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.95 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 155.34 | 0.0 | 0.0 |
