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) | -2.05 | 0 | -1.98 | 0 | -0.16 | 0 | -0.01 | 0 | -4.03 | 0 | 0.06 | -72.73 | 0 | 0 | 1.52 | -73.07 | -1.87 | 0 | -1.64 | 0 | 0.58 | 11.54 | 0.04 | 0.0 | 0.00 | 0 |
| 2022 (9) | 1.46 | 0 | -0.22 | 0 | -0.15 | 0 | 0.06 | 0.0 | 1.24 | 0 | 0.22 | 37.5 | 0 | 0 | 5.64 | 12.82 | -1.93 | 0 | -1.85 | 0 | 0.52 | 10.64 | 0.04 | 0.0 | 0.00 | 0 |
| 2021 (8) | -1.52 | 0 | -0.16 | 0 | -0.14 | 0 | 0.06 | 0 | -1.68 | 0 | 0.16 | -42.86 | 0 | 0 | 5.00 | -46.61 | -1.65 | 0 | -1.65 | 0 | 0.47 | 20.51 | 0.04 | 0.0 | 0.00 | 0 |
| 2020 (7) | -1.47 | 0 | 0.87 | 0 | 6.57 | 49.66 | -0.36 | 0 | -0.6 | 0 | 0.28 | 16.67 | 0 | 0 | 9.36 | -59.03 | -1.34 | 0 | -1.03 | 0 | 0.39 | 39.29 | 0.04 | 0.0 | 0.00 | 0 |
| 2019 (6) | -3.14 | 0 | -1.46 | 0 | 4.39 | 7.6 | -0.08 | 0 | -4.6 | 0 | 0.24 | 100.0 | -0.01 | 0 | 22.86 | -29.52 | -2.75 | 0 | -2.8 | 0 | 0.28 | 115.38 | 0.04 | 0.0 | 0.00 | 0 |
| 2018 (5) | -2.87 | 0 | -0.24 | 0 | 4.08 | 191.43 | -0.03 | 0 | -3.11 | 0 | 0.12 | 140.0 | 0 | 0 | 32.43 | 75.14 | -2.68 | 0 | -2.68 | 0 | 0.13 | 30.0 | 0.04 | 33.33 | 0.00 | 0 |
| 2017 (4) | -2.5 | 0 | 3.27 | 0 | 1.4 | -65.6 | 0.11 | 120.0 | 0.77 | 0 | 0.05 | 25.0 | 0 | 0 | 18.52 | -44.44 | -2.64 | 0 | -2.63 | 0 | 0.1 | 25.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | -1.81 | 0 | -2.74 | 0 | 4.07 | 157.59 | 0.05 | 0 | -4.55 | 0 | 0.04 | -86.21 | 0 | 0 | 33.33 | -73.56 | -1.95 | 0 | -1.36 | 0 | 0.08 | 33.33 | 0.03 | -25.0 | 0.00 | 0 |
| 2015 (2) | -2.09 | 0 | -0.29 | 0 | 1.58 | -43.37 | -0.02 | 0 | -2.38 | 0 | 0.29 | 383.33 | 0 | 0 | 126.09 | 215.22 | -2.21 | 0 | -0.21 | 0 | 0.06 | 50.0 | 0.04 | 33.33 | 0.00 | 0 |
| 2014 (1) | -1.29 | 0 | -0.06 | 0 | 2.79 | 0 | -0.01 | 0 | -1.35 | 0 | 0.06 | -50.0 | 0 | 0 | 40.00 | -10.0 | -1.63 | 0 | -0.71 | 0 | 0.04 | 100.0 | 0.03 | 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) | -0.64 | -93.94 | -18.52 | 0.07 | 177.78 | 200.0 | -0.04 | 0.0 | 0.0 | 0.01 | -50.0 | 0 | -0.57 | -35.71 | 6.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.15 | 70.0 | 61.54 | -0.09 | 79.55 | 74.29 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | -914.29 | 0 | 0 |
| 23Q3 (19) | -0.33 | 50.0 | -650.0 | -0.09 | -28.57 | 25.0 | -0.04 | 0.0 | 0.0 | 0.02 | 300.0 | -77.78 | -0.42 | 42.47 | -600.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.5 | 25.37 | -6.38 | -0.44 | 27.87 | 0.0 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.66 | -57.14 | -131.43 | -0.07 | 96.32 | -250.0 | -0.04 | 0.0 | -33.33 | -0.01 | 66.67 | -200.0 | -0.73 | 68.53 | -135.1 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.67 | -21.82 | -109.38 | -0.61 | -19.61 | -90.62 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.42 | 22.22 | -147.06 | -1.9 | -2614.29 | -9400.0 | -0.04 | 0.0 | 0.0 | -0.03 | 0 | 40.0 | -2.32 | -280.33 | -1121.05 | 0.06 | -14.29 | 200.0 | 0 | 0 | 0 | 7.23 | 24.96 | 95.18 | -0.55 | -41.03 | 25.68 | -0.51 | -45.71 | 31.08 | 0.14 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.54 | -1000.0 | 8.47 | -0.07 | 41.67 | -133.33 | -0.04 | 0.0 | 33.33 | 0 | -100.0 | 100.0 | -0.61 | -916.67 | 1.61 | 0.07 | -41.67 | 133.33 | 0 | 0 | 0 | 5.79 | -47.93 | 112.12 | -0.39 | 17.02 | -62.5 | -0.35 | 20.45 | -40.0 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.06 | -97.14 | 137.5 | -0.12 | -500.0 | -100.0 | -0.04 | -33.33 | -33.33 | 0.09 | 800.0 | 28.57 | -0.06 | -102.88 | 72.73 | 0.12 | 500.0 | 200.0 | 0 | 0 | 0 | 11.11 | 500.0 | 63.89 | -0.47 | -46.88 | 22.95 | -0.44 | -37.5 | 27.87 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 2.1 | 1335.29 | 511.76 | -0.02 | 0.0 | 60.0 | -0.03 | 25.0 | 0.0 | 0.01 | 120.0 | 125.0 | 2.08 | 1194.74 | 471.43 | 0.02 | 0.0 | -60.0 | 0 | 0 | 0 | 1.85 | -50.0 | -74.81 | -0.32 | 56.76 | 41.82 | -0.32 | 56.76 | 41.82 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.17 | 71.19 | 34.62 | -0.02 | 33.33 | 0.0 | -0.04 | 33.33 | -100.0 | -0.05 | 37.5 | -145.45 | -0.19 | 69.35 | 32.14 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 3.70 | 35.8 | 55.56 | -0.74 | -208.33 | -196.0 | -0.74 | -196.0 | -208.33 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.59 | -268.75 | -278.79 | -0.03 | 50.0 | -101.21 | -0.06 | -100.0 | -200.0 | -0.08 | -214.29 | 71.43 | -0.62 | -181.82 | -122.14 | 0.03 | -25.0 | -62.5 | 0 | 0 | 0 | 2.73 | -59.77 | -52.61 | -0.24 | 60.66 | -271.43 | -0.25 | 59.02 | -152.08 | 0.12 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -0.16 | 68.63 | 81.4 | -0.06 | -20.0 | 97.71 | -0.03 | 0.0 | 0.0 | 0.07 | 275.0 | 187.5 | -0.22 | 60.71 | 93.68 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 6.78 | -7.8 | 0 | -0.61 | -10.91 | -258.82 | -0.61 | -10.91 | -165.22 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.51 | -96.15 | -18.6 | -0.05 | -150.0 | -104.35 | -0.03 | -50.0 | -100.45 | -0.04 | -136.36 | -130.77 | -0.56 | -100.0 | -177.78 | 0.05 | 150.0 | -16.67 | 0 | 0 | 0 | 7.35 | 208.82 | -85.29 | -0.55 | -120.0 | 35.29 | -0.55 | -129.17 | 33.73 | 0.12 | 9.09 | 20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.26 | -178.79 | 49.02 | -0.02 | -100.81 | 84.62 | -0.02 | 0.0 | 50.0 | 0.11 | 139.29 | 184.62 | -0.28 | -110.0 | 56.25 | 0.02 | -75.0 | -84.62 | 0 | 0 | 0 | 2.38 | -58.63 | -90.66 | -0.25 | -278.57 | 44.44 | -0.24 | -150.0 | 46.67 | 0.11 | 10.0 | 22.22 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.33 | 138.37 | 149.25 | 2.47 | 194.27 | 24800.0 | -0.02 | 33.33 | 97.37 | -0.28 | -250.0 | -833.33 | 2.8 | 180.46 | 511.76 | 0.08 | 0 | -57.89 | 0 | 0 | -100.0 | 5.76 | 0 | -92.12 | 0.14 | 182.35 | 125.0 | 0.48 | 308.7 | 184.21 | 0.1 | -9.09 | 25.0 | 0.01 | 0.0 | 0.0 | 55.93 | 0 | 0 |
| 20Q3 (7) | -0.86 | -100.0 | -7.5 | -2.62 | -327.83 | -26100.0 | -0.03 | -100.45 | -100.76 | -0.08 | -161.54 | -500.0 | -3.48 | -583.33 | -329.63 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.17 | 80.0 | 74.63 | -0.23 | 72.29 | 66.67 | 0.11 | 10.0 | 37.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.43 | 15.69 | 10.42 | 1.15 | 984.62 | 186.47 | 6.66 | 16750.0 | 1010.0 | 0.13 | 200.0 | 225.0 | 0.72 | 212.5 | 139.78 | 0.06 | -53.85 | 100.0 | 0 | 0 | 100.0 | 50.00 | 96.15 | 216.67 | -0.85 | -88.89 | -10.39 | -0.83 | -84.44 | -5.06 | 0.1 | 11.11 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.51 | 23.88 | 57.14 | -0.13 | -1200.0 | -18.18 | -0.04 | 94.74 | -106.67 | -0.13 | -333.33 | -18.18 | -0.64 | 5.88 | 50.77 | 0.13 | -31.58 | 1200.0 | 0 | -100.0 | 0 | 25.49 | -65.12 | 562.75 | -0.45 | 19.64 | 40.0 | -0.45 | 21.05 | 40.0 | 0.09 | 12.5 | 125.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.67 | 16.25 | 0.0 | -0.01 | 0.0 | 0.0 | -0.76 | -119.24 | 0.0 | -0.03 | -250.0 | 0.0 | -0.68 | 16.05 | 0.0 | 0.19 | 850.0 | 0.0 | 0.03 | 0 | 0.0 | 73.08 | 1105.77 | 0.0 | -0.56 | 16.42 | 0.0 | -0.57 | 17.39 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.8 | -66.67 | 0.0 | -0.01 | 99.25 | 0.0 | 3.95 | 558.33 | 0.0 | 0.02 | -50.0 | 0.0 | -0.81 | 55.25 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 100.0 | 0.0 | 6.06 | -61.62 | 0.0 | -0.67 | 12.99 | 0.0 | -0.69 | 12.66 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.48 | 59.66 | 0.0 | -1.33 | -1109.09 | 0.0 | 0.6 | 0.0 | 0.0 | 0.04 | 136.36 | 0.0 | -1.81 | -39.23 | 0.0 | 0.03 | 200.0 | 0.0 | -0.04 | 0 | 0.0 | 15.79 | 310.53 | 0.0 | -0.77 | -2.67 | 0.0 | -0.79 | -5.33 | 0.0 | 0.08 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -1.19 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -1.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
