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) | -4.78 | 0 | 6.7 | 0 | 0.02 | -99.94 | -0.1 | 0 | 1.92 | 0 | 0.39 | -71.94 | 0.15 | 0 | 10.00 | -73.74 | -12.14 | 0 | -11.6 | 0 | 1.22 | 2.52 | 0.09 | 0.0 | 0.00 | 0 |
| 2022 (9) | -11.01 | 0 | -23.98 | 0 | 33.23 | 6415.69 | 0.82 | 0 | -34.99 | 0 | 1.39 | 3.73 | 0 | 0 | 38.08 | 832.45 | -15.36 | 0 | -14.75 | 0 | 1.19 | 14.42 | 0.09 | 12.5 | 0.00 | 0 |
| 2021 (8) | 5.8 | 0 | -9.31 | 0 | 0.51 | -97.36 | -1.21 | 0 | -3.51 | 0 | 1.34 | 35.35 | 0 | 0 | 4.08 | -99.5 | 9.64 | 0 | 14.1 | 0 | 1.04 | -8.77 | 0.08 | 0.0 | 38.11 | 0 |
| 2020 (7) | -5.9 | 0 | -0.76 | 0 | 19.35 | 603.64 | -0.11 | 0 | -6.66 | 0 | 0.99 | -15.38 | 0 | 0 | 825.00 | -92.95 | -7.64 | 0 | -6.74 | 0 | 1.14 | 2.7 | 0.08 | 0.0 | 0.00 | 0 |
| 2019 (6) | -4.63 | 0 | 3.81 | 0 | 2.75 | -45.11 | -0.06 | 0 | -0.82 | 0 | 1.17 | 225.0 | 0 | 0 | 11700.00 | 0 | -6.04 | 0 | -6.18 | 0 | 1.11 | 19.35 | 0.08 | 0.0 | 0.00 | 0 |
| 2018 (5) | -3.56 | 0 | -5.36 | 0 | 5.01 | -20.6 | 0.06 | 0 | -8.92 | 0 | 0.36 | -57.14 | 0 | 0 | 0.00 | 0 | -4.66 | 0 | -4.76 | 0 | 0.93 | 24.0 | 0.08 | 0.0 | 0.00 | 0 |
| 2017 (4) | -2.17 | 0 | -0.93 | 0 | 6.31 | 63.9 | -0.01 | 0 | -3.1 | 0 | 0.84 | -81.9 | -0.04 | 0 | 0.00 | 0 | -3.36 | 0 | -3.4 | 0 | 0.75 | 525.0 | 0.08 | 0.0 | 0.00 | 0 |
| 2016 (3) | -1.63 | 0 | -4.72 | 0 | 3.85 | -37.7 | -0.03 | 0 | -6.35 | 0 | 4.64 | 0.87 | -0.03 | 0 | 0.00 | 0 | -2.2 | 0 | -2.1 | 0 | 0.12 | 140.0 | 0.08 | 0.0 | 0.00 | 0 |
| 2015 (2) | 2.16 | 0 | -4.66 | 0 | 6.18 | -21.87 | -0.05 | 0 | -2.5 | 0 | 4.6 | 8.49 | 0 | 0 | 0.00 | 0 | -1.83 | 0 | -1.82 | 0 | 0.05 | 25.0 | 0.08 | 14.29 | 0.00 | 0 |
| 2014 (1) | -5.14 | 0 | -4.35 | 0 | 7.91 | 99.75 | -0.04 | 0 | -9.49 | 0 | 4.24 | 1045.95 | 0 | 0 | 0.00 | 0 | -1.08 | 0 | -1.05 | 0 | 0.04 | 100.0 | 0.07 | 0.0 | 0.00 | 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) | 0.28 | 125.69 | -76.27 | 7.98 | 5087.5 | 1346.88 | -0.03 | -250.0 | -250.0 | 0.08 | 366.67 | -93.8 | 8.26 | 760.8 | 1429.63 | 0.1 | 66.67 | -50.0 | 0.15 | 0 | 0 | 5.85 | 112.48 | -92.98 | -5.46 | -527.59 | 21.44 | -5.82 | -1019.23 | 18.83 | 0.31 | 0.0 | 3.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -1.09 | 68.5 | 79.85 | -0.16 | -166.67 | 99.47 | 0.02 | 166.67 | -98.84 | -0.03 | 95.16 | 89.29 | -1.25 | 61.18 | 96.47 | 0.06 | 700.0 | -82.35 | 0 | 0 | 0 | 2.75 | 0 | -99.84 | -0.87 | 75.56 | 76.61 | -0.52 | 83.44 | 83.17 | 0.31 | 3.33 | 3.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -3.46 | -565.38 | 45.08 | 0.24 | 117.65 | -96.77 | -0.03 | -160.0 | -100.1 | -0.62 | -231.91 | 16.22 | -3.22 | -71.28 | -382.46 | -0.01 | -104.35 | -101.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -3.56 | -58.22 | -11.95 | -3.14 | -48.11 | -1.95 | 0.3 | 0.0 | 3.45 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.52 | -144.07 | -10.64 | -1.36 | -112.5 | -83.78 | 0.05 | 150.0 | -50.0 | 0.47 | -63.57 | -12.96 | -1.88 | -448.15 | -55.37 | 0.23 | 15.0 | 109.09 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | -2.25 | 67.63 | -48.03 | -2.12 | 70.43 | -51.43 | 0.3 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.18 | 121.81 | -88.21 | -0.64 | 97.87 | 85.59 | 0.02 | -98.84 | -75.0 | 1.29 | 560.71 | 32.99 | 0.54 | 101.52 | -90.31 | 0.2 | -41.18 | 0.0 | 0 | 0 | 0 | 83.33 | -95.1 | 8358.33 | -6.95 | -86.83 | -166.25 | -7.17 | -132.04 | -167.26 | 0.3 | 0.0 | 15.38 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -5.41 | 14.13 | -198.9 | -30.04 | -503.76 | -2410.77 | 1.73 | -94.49 | 1630.0 | -0.28 | 62.16 | -1033.33 | -35.45 | -3209.65 | -6850.98 | 0.34 | -54.67 | -43.33 | 0 | 0 | 0 | 1700.00 | 194.67 | 35231.67 | -3.72 | -16.98 | -156.97 | -3.09 | -0.32 | -145.44 | 0.3 | 3.45 | 11.11 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -6.3 | -1240.43 | -641.18 | 7.44 | 1105.41 | 33.33 | 31.38 | 31280.0 | 104500.0 | -0.74 | -237.04 | 78.74 | 1.14 | 194.21 | -75.9 | 0.75 | 581.82 | 120.59 | 0 | 0 | 0 | 576.92 | 17050.35 | -83.03 | -3.18 | -109.21 | 30.11 | -3.08 | -120.0 | -72.07 | 0.29 | -3.33 | 11.54 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.47 | -104.7 | 69.68 | -0.74 | 83.33 | 93.7 | 0.1 | 25.0 | -67.74 | 0.54 | -44.33 | -57.81 | -1.21 | -121.72 | 90.9 | 0.11 | -45.0 | -47.62 | 0 | 0 | 0 | 3.36 | 241.44 | -99.52 | -1.52 | -114.49 | 46.29 | -1.4 | -113.13 | 10.83 | 0.3 | 15.38 | 20.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 10.01 | 653.04 | 894.44 | -4.44 | -441.54 | -3071.43 | 0.08 | -20.0 | -99.47 | 0.97 | 3133.33 | 3333.33 | 5.57 | 1192.16 | 497.86 | 0.2 | -66.67 | -55.56 | 0 | 0 | 0 | 0.99 | -79.52 | -99.85 | 10.49 | 60.64 | 503.46 | 10.66 | 56.76 | 670.05 | 0.26 | -3.7 | -13.33 | 0.02 | 0.0 | 0.0 | 91.50 | 458.41 | 0 |
| 21Q3 (11) | -1.81 | -112.94 | -6.47 | 1.3 | -76.7 | -53.41 | 0.1 | 233.33 | -54.55 | 0.03 | 100.86 | 175.0 | -0.51 | -110.78 | -146.79 | 0.6 | 76.47 | 361.54 | 0 | 0 | 0 | 4.81 | -99.86 | -98.89 | 6.53 | 243.52 | 420.1 | 6.8 | 479.89 | 471.58 | 0.27 | 3.85 | -6.9 | 0.02 | 0.0 | 0.0 | -25.53 | 0 | 0 |
| 21Q2 (10) | -0.85 | 45.16 | 41.78 | 5.58 | 147.49 | 6300.0 | 0.03 | -90.32 | 117.65 | -3.48 | -371.88 | -6860.0 | 4.73 | 135.56 | 405.16 | 0.34 | 61.9 | 277.78 | 0 | 0 | 0 | 3400.00 | 385.71 | 277.78 | -4.55 | -60.78 | -163.01 | -1.79 | -14.01 | -3.47 | 0.26 | 4.0 | -7.14 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -1.55 | -23.02 | -5.44 | -11.75 | -8292.86 | -252.85 | 0.31 | -97.96 | -92.38 | 1.28 | 4366.67 | 740.0 | -13.3 | -850.0 | -177.08 | 0.21 | -53.33 | -36.36 | 0 | 0 | 0 | 700.00 | 8.89 | 0 | -2.83 | -8.85 | -122.83 | -1.57 | 16.04 | -19.85 | 0.25 | -16.67 | -10.71 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -1.26 | 25.88 | -31.25 | -0.14 | -105.02 | 65.0 | 15.23 | 6822.73 | 332.67 | -0.03 | 25.0 | -113.04 | -1.4 | -228.44 | -2.94 | 0.45 | 246.15 | -29.69 | 0 | 0 | 0 | 642.86 | 48.35 | 0 | -2.6 | -27.45 | -39.04 | -1.87 | -2.19 | 2.09 | 0.3 | 3.45 | 7.14 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -1.7 | -16.44 | -314.63 | 2.79 | 3200.0 | 99.29 | 0.22 | 229.41 | 184.62 | -0.04 | 20.0 | -500.0 | 1.09 | 170.32 | 10.1 | 0.13 | 44.44 | -60.61 | 0 | 0 | 0 | 433.33 | -51.85 | 0 | -2.04 | -17.92 | -67.21 | -1.83 | -5.78 | -45.24 | 0.29 | 3.57 | 3.57 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -1.46 | 0.68 | -35.19 | -0.09 | 97.3 | 10.0 | -0.17 | -104.18 | 15.0 | -0.05 | 75.0 | -171.43 | -1.55 | 67.71 | -31.36 | 0.09 | -72.73 | -10.0 | 0 | 0 | 0 | 900.00 | 0 | -10.0 | -1.73 | -36.22 | -8.81 | -1.73 | -32.06 | -6.79 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -1.47 | -53.12 | 32.57 | -3.33 | -732.5 | -214.04 | 4.07 | 15.62 | 1371.88 | -0.2 | -186.96 | -400.0 | -4.8 | -252.94 | -748.65 | 0.33 | -48.44 | 230.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -1.27 | 32.09 | 7.3 | -1.31 | 31.41 | 5.76 | 0.28 | 0.0 | 3.7 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.96 | -134.15 | 0.0 | -0.4 | -128.57 | 0.0 | 3.52 | 1453.85 | 0.0 | 0.23 | 2200.0 | 0.0 | -1.36 | -237.37 | 0.0 | 0.64 | 93.94 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -1.87 | -53.28 | 0.0 | -1.91 | -51.59 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.41 | 62.04 | 0.0 | 1.4 | 1500.0 | 0.0 | -0.26 | -30.0 | 0.0 | 0.01 | -85.71 | 0.0 | 0.99 | 183.9 | 0.0 | 0.33 | 230.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | -1.22 | 23.27 | 0.0 | -1.26 | 22.22 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -1.08 | 50.46 | 0.0 | -0.1 | -103.42 | 0.0 | -0.2 | 37.5 | 0.0 | 0.07 | 275.0 | 0.0 | -1.18 | -259.46 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1000.00 | 0 | 0.0 | -1.59 | -16.06 | 0.0 | -1.62 | -16.55 | 0.0 | 0.28 | 3.7 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -2.18 | 0.0 | 0.0 | 2.92 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | -1.39 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
