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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | -0.28 | 0 | 0.13 | 0 | 0.19 | -45.71 | -0.01 | 0 | -0.15 | 0 | 0.08 | -57.89 | 0.08 | 0 | 1.67 | -46.56 | -1.09 | 0 | -1.18 | 0 | 0.52 | -5.45 | 0.03 | 0.0 | 0.00 | 0 |
| 2021 (9) | -0.64 | 0 | -0.01 | 0 | 0.35 | -25.53 | -0.01 | 0 | -0.65 | 0 | 0.19 | 18.75 | -0.08 | 0 | 3.12 | 4.1 | -0.97 | 0 | -0.94 | 0 | 0.55 | -3.51 | 0.03 | 50.0 | 0.00 | 0 |
| 2020 (8) | -0.21 | 0 | -0.3 | 0 | 0.47 | 0 | 0.09 | 80.0 | -0.51 | 0 | 0.16 | -68.0 | 0 | 0 | 3.00 | -32.46 | -1.09 | 0 | -1.16 | 0 | 0.57 | -35.96 | 0.02 | 100.0 | 0.00 | 0 |
| 2019 (7) | 1.56 | 0 | 0.46 | 0 | -2.42 | 0 | 0.05 | 0 | 2.02 | 0 | 0.5 | -87.37 | 0 | 0 | 4.44 | -87.31 | -2.34 | 0 | -3.54 | 0 | 0.89 | 67.92 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (6) | -0.06 | 0 | -3.95 | 0 | 3.57 | -7.27 | -0.07 | 0 | -4.01 | 0 | 3.96 | 197.74 | 0 | 0 | 35.01 | 244.08 | -0.58 | 0 | -0.66 | 0 | 0.53 | -7.02 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (5) | -2.09 | 0 | -2.28 | 0 | 3.85 | 381.25 | -0.1 | 0 | -4.37 | 0 | 1.33 | 329.03 | 0 | 0 | 10.18 | 276.84 | -0.19 | 0 | 0.05 | -76.19 | 0.57 | -12.31 | 0.01 | 0.0 | -331.75 | 0 |
| 2016 (4) | 0.91 | 295.65 | -0.24 | 0 | 0.8 | 23.08 | 0.46 | 0 | 0.67 | 0 | 0.31 | -8.82 | 0 | 0 | 2.70 | -6.04 | 0.52 | 0 | 0.21 | 0 | 0.65 | -7.14 | 0.01 | 0.0 | 104.60 | 0 |
| 2015 (3) | 0.23 | 0 | -0.25 | 0 | 0.65 | 0 | -0.16 | 0 | -0.02 | 0 | 0.34 | 3.03 | 0 | 0 | 2.87 | 20.45 | -0.84 | 0 | -0.77 | 0 | 0.7 | -43.09 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (2) | -0.21 | 0 | 0.58 | 0 | -1.51 | 0 | -0.02 | 0 | 0.37 | 0 | 0.33 | -38.89 | 0 | 0 | 2.39 | -53.16 | -0.79 | 0 | -4.97 | 0 | 1.23 | -28.07 | 0.01 | -50.0 | 0.00 | 0 |
| 2013 (1) | -0.06 | 0 | -1.89 | 0 | -0.47 | 0 | -0.85 | 0 | -1.95 | 0 | 0.54 | 980.0 | 0 | 0 | 5.09 | 276.98 | -1.65 | 0 | -1.42 | 0 | 1.71 | 61.32 | 0.02 | 0.0 | -19.35 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q1 (20) | 0.06 | 0 | 127.27 | -0.01 | 75.0 | -120.0 | 0.03 | 150.0 | -75.0 | 0 | 100.0 | 0 | 0.05 | 225.0 | 129.41 | 0.01 | -75.0 | 0.0 | 0 | 0 | -100.0 | 1.28 | -58.65 | 42.31 | -0.3 | -57.89 | -11.11 | -0.39 | -56.0 | -30.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (19) | 0 | 0 | 100.0 | -0.04 | -150.0 | 66.67 | -0.06 | -250.0 | -400.0 | -0.01 | 0 | 0 | -0.04 | -150.0 | 71.43 | 0.04 | 300.0 | -69.23 | 0 | 0 | 100.0 | 3.10 | 284.5 | -66.13 | -0.19 | 29.63 | -850.0 | -0.25 | 10.71 | -66.67 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (18) | 0 | 100.0 | 100.0 | 0.08 | 166.67 | -61.9 | 0.04 | -55.56 | 300.0 | 0 | 0 | 0 | 0.08 | 366.67 | 14.29 | 0.01 | 0.0 | 112.5 | 0 | -100.0 | 0 | 0.81 | -7.26 | 115.52 | -0.27 | 22.86 | -640.0 | -0.28 | 20.0 | -833.33 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q2 (17) | -0.06 | 72.73 | 82.35 | 0.03 | -40.0 | 200.0 | 0.09 | -25.0 | -30.77 | 0 | 0 | -100.0 | -0.03 | 82.35 | 91.89 | 0.01 | 0.0 | -87.5 | 0.01 | -85.71 | 0 | 0.87 | -3.48 | -82.39 | -0.35 | -29.63 | 56.25 | -0.35 | -16.67 | 54.55 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (16) | -0.22 | -1000.0 | -57.14 | 0.05 | 141.67 | 183.33 | 0.12 | 500.0 | -36.84 | 0 | 0 | 100.0 | -0.17 | -21.43 | 15.0 | 0.01 | -92.31 | -83.33 | 0.07 | 187.5 | 0 | 0.90 | -90.16 | -77.63 | -0.27 | -1250.0 | -35.0 | -0.3 | -100.0 | -3100.0 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (15) | -0.02 | 85.71 | 80.0 | -0.12 | -157.14 | 0.0 | 0.02 | 100.0 | -90.48 | 0 | 0 | -100.0 | -0.14 | -300.0 | 36.36 | 0.13 | 262.5 | 550.0 | -0.08 | 0 | 0 | 9.15 | 276.23 | 572.89 | -0.02 | -140.0 | 93.1 | -0.15 | -400.0 | 57.14 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (14) | -0.14 | 58.82 | 70.83 | 0.21 | 800.0 | 625.0 | 0.01 | -92.31 | -97.73 | 0 | -100.0 | 100.0 | 0.07 | 118.92 | 113.46 | -0.08 | -200.0 | -366.67 | 0 | 0 | 0 | -5.19 | -205.19 | -332.03 | 0.05 | 106.25 | 121.74 | -0.03 | 96.1 | 88.89 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -116.67 | 0 | 0 |
| 21Q2 (13) | -0.34 | -142.86 | -409.09 | -0.03 | 50.0 | 50.0 | 0.13 | -31.58 | 1200.0 | 0.22 | 195.65 | 266.67 | -0.37 | -85.0 | -840.0 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 4.94 | 22.63 | 27.57 | -0.8 | -300.0 | -280.95 | -0.77 | -7800.0 | -305.26 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (12) | -0.14 | -40.0 | -156.0 | -0.06 | 50.0 | 14.29 | 0.19 | -9.52 | 200.0 | -0.23 | -330.0 | -675.0 | -0.2 | 9.09 | -211.11 | 0.06 | 200.0 | 100.0 | 0 | 0 | 0 | 4.03 | 195.97 | 31.54 | -0.2 | 31.03 | 44.44 | 0.01 | 102.86 | 102.86 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0 | -87.50 | 0 | 0 |
| 20Q4 (11) | -0.1 | 79.17 | -128.57 | -0.12 | -200.0 | -113.48 | 0.21 | -52.27 | 111.86 | 0.1 | 433.33 | 11.11 | -0.22 | 57.69 | -117.74 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 1.36 | -39.23 | 20.41 | -0.29 | -26.09 | 80.0 | -0.35 | -29.63 | 86.79 | 0.15 | 7.14 | -28.57 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (10) | -0.48 | -536.36 | -136.92 | -0.04 | 33.33 | 69.23 | 0.44 | 4300.0 | 161.11 | -0.03 | -150.0 | -200.0 | -0.52 | -1140.0 | -144.44 | 0.03 | -50.0 | -72.73 | 0 | 0 | 0 | 2.24 | -42.16 | -26.93 | -0.23 | -9.52 | 23.33 | -0.27 | -42.11 | 6.9 | 0.14 | 0.0 | -36.36 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (9) | 0.11 | -56.0 | -47.62 | -0.06 | 14.29 | 66.67 | 0.01 | 105.26 | 101.82 | 0.06 | 50.0 | 125.0 | 0.05 | -72.22 | 66.67 | 0.06 | 100.0 | -73.91 | 0 | 0 | 0 | 3.87 | 26.45 | -41.09 | -0.21 | 41.67 | 16.0 | -0.19 | 45.71 | 24.0 | 0.14 | 0.0 | -41.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (8) | 0.25 | -28.57 | 183.33 | -0.07 | -107.87 | 46.15 | -0.19 | 89.27 | -130.16 | 0.04 | -55.56 | -80.95 | 0.18 | -85.48 | 141.86 | 0.03 | 50.0 | -78.57 | 0 | 0 | 0 | 3.06 | 170.92 | -47.74 | -0.36 | 75.17 | -5.88 | -0.35 | 86.79 | 0.0 | 0.14 | -33.33 | -36.36 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (7) | 0.35 | -73.08 | 150.0 | 0.89 | 784.62 | 470.83 | -1.77 | -145.83 | -205.99 | 0.09 | 1000.0 | 250.0 | 1.24 | 5.98 | 231.91 | 0.02 | -81.82 | -91.67 | 0 | 0 | 0 | 1.13 | -63.12 | -89.22 | -1.45 | -383.33 | -663.16 | -2.65 | -813.79 | -1052.17 | 0.21 | -4.55 | 133.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q3 (6) | 1.3 | 519.05 | 1183.33 | -0.13 | 27.78 | 50.0 | -0.72 | -30.91 | -653.85 | -0.01 | 95.83 | 88.89 | 1.17 | 3800.0 | 407.89 | 0.11 | -52.17 | -57.69 | 0 | 0 | 0 | 3.06 | -53.37 | -68.77 | -0.3 | -20.0 | -87.5 | -0.29 | -16.0 | -93.33 | 0.22 | -8.33 | 57.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q2 (5) | 0.21 | 170.0 | -38.24 | -0.18 | -38.46 | 84.87 | -0.55 | -187.3 | 14.06 | -0.24 | -214.29 | -71.43 | 0.03 | 106.98 | 103.53 | 0.23 | 64.29 | -80.51 | 0 | 0 | 0 | 6.57 | 12.18 | -82.07 | -0.25 | 26.47 | -212.5 | -0.25 | 28.57 | -2400.0 | 0.24 | 9.09 | 60.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q1 (4) | -0.3 | 57.14 | 0.0 | -0.13 | 45.83 | 0.0 | 0.63 | -62.28 | 0.0 | 0.21 | 450.0 | 0.0 | -0.43 | 54.26 | 0.0 | 0.14 | -41.67 | 0.0 | 0 | 0 | 0.0 | 5.86 | -44.11 | 0.0 | -0.34 | -78.95 | 0.0 | -0.35 | -52.17 | 0.0 | 0.22 | 144.44 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 18Q4 (3) | -0.7 | -483.33 | 0.0 | -0.24 | 7.69 | 0.0 | 1.67 | 1184.62 | 0.0 | -0.06 | 33.33 | 0.0 | -0.94 | -147.37 | 0.0 | 0.24 | -7.69 | 0.0 | 0 | 0 | 0.0 | 10.48 | 6.82 | 0.0 | -0.19 | -18.75 | 0.0 | -0.23 | -53.33 | 0.0 | 0.09 | -35.71 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 18Q3 (2) | -0.12 | -135.29 | 0.0 | -0.26 | 78.15 | 0.0 | 0.13 | 120.31 | 0.0 | -0.09 | 35.71 | 0.0 | -0.38 | 55.29 | 0.0 | 0.26 | -77.97 | 0.0 | 0 | 0 | 0.0 | 9.81 | -73.23 | 0.0 | -0.16 | -100.0 | 0.0 | -0.15 | -1400.0 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 18Q2 (1) | 0.34 | 0.0 | 0.0 | -1.19 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 36.65 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 242.86 | 0.0 | 0.0 |
