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) | 0.17 | -57.5 | 0.24 | 0 | -1.16 | 0 | 0.06 | -97.32 | 0.41 | 0 | 0.43 | -56.12 | -0.05 | 0 | 12.84 | -31.63 | -1.7 | 0 | -1.45 | 0 | 0.87 | -2.25 | 0.01 | -50.0 | 0.00 | 0 |
| 2021 (9) | 0.4 | 0 | -0.43 | 0 | -0.22 | 0 | 2.24 | 5500.0 | -0.03 | 0 | 0.98 | 48.48 | 0 | 0 | 18.77 | 5.53 | -1.55 | 0 | -3.11 | 0 | 0.89 | -16.04 | 0.02 | -33.33 | 0.00 | 0 |
| 2020 (8) | -2.48 | 0 | 9.49 | 0 | -9.33 | 0 | 0.04 | -95.45 | 7.01 | 0 | 0.66 | -5.71 | 0 | 0 | 17.79 | 56.8 | -2.43 | 0 | -1.28 | 0 | 1.06 | -28.38 | 0.03 | -75.0 | 0.00 | 0 |
| 2019 (7) | -0.02 | 0 | -0.44 | 0 | 2.88 | 0 | 0.88 | 0 | -0.46 | 0 | 0.7 | -51.39 | 0.03 | 0.0 | 11.35 | 3.76 | -3.82 | 0 | -7.51 | 0 | 1.48 | -63.37 | 0.12 | -7.69 | 0.00 | 0 |
| 2018 (6) | 1.04 | 0 | 0.48 | 29.73 | -2.28 | 0 | -0.03 | 0 | 1.52 | 508.0 | 1.44 | -18.64 | 0.03 | 0 | 10.93 | -7.52 | -5.15 | 0 | -4.5 | 0 | 4.04 | -11.21 | 0.13 | -7.14 | 0.00 | 0 |
| 2017 (5) | -0.12 | 0 | 0.37 | 0 | -0.84 | 0 | -0.89 | 0 | 0.25 | 0 | 1.77 | -54.5 | -0.18 | 0 | 11.82 | -51.88 | -5.11 | 0 | -6.22 | 0 | 4.55 | -7.71 | 0.14 | -12.5 | 0.00 | 0 |
| 2016 (4) | 2.77 | 0 | -3.29 | 0 | -0.05 | 0 | -0.3 | 0 | -0.52 | 0 | 3.89 | -67.45 | 0.01 | 0 | 24.57 | -55.15 | -5.4 | 0 | -7.3 | 0 | 4.93 | -6.81 | 0.16 | 23.08 | 0.00 | 0 |
| 2015 (3) | -3.13 | 0 | -11.97 | 0 | 10.8 | 35.68 | -1.47 | 0 | -15.1 | 0 | 11.95 | 41.25 | -0.06 | 0 | 54.79 | 62.37 | -6.35 | 0 | -8.96 | 0 | 5.29 | 15.5 | 0.13 | 18.18 | 0.00 | 0 |
| 2014 (2) | 1.58 | -61.84 | -9.04 | 0 | 7.96 | 0 | -0.74 | 0 | -7.46 | 0 | 8.46 | 188.74 | 0.02 | 0 | 33.75 | 125.74 | -0.84 | 0 | 0.31 | 0 | 4.58 | -3.17 | 0.11 | 0.0 | 31.60 | -97.63 |
| 2013 (1) | 4.14 | 0 | -0.79 | 0 | -3.08 | 0 | -0.53 | 0 | 3.35 | 0 | 2.93 | -33.56 | 0 | 0 | 14.95 | -51.46 | -6.48 | 0 | -4.53 | 0 | 4.73 | 82.63 | 0.11 | 175.0 | 1335.48 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q2 (20) | 0.55 | 283.33 | 1016.67 | 4.29 | 3475.0 | 7250.0 | -3.59 | -1460.87 | -847.92 | 0 | 100.0 | -100.0 | 4.84 | 2788.89 | 4133.33 | 0.17 | 142.86 | 88.89 | 0 | 0 | 0 | 85.00 | 264.29 | 882.22 | -0.4 | 0.0 | 2.44 | 2.13 | 1221.05 | 646.15 | 0.13 | -23.53 | -40.91 | 0 | 0 | 0 | 24.34 | 0 | 0 |
| 23Q1 (19) | -0.3 | -400.0 | -172.73 | 0.12 | -78.95 | 154.55 | -0.23 | 51.06 | -130.0 | -0.15 | -150.0 | -400.0 | -0.18 | -135.29 | 45.45 | 0.07 | 275.0 | -74.07 | 0 | 100.0 | 0 | 23.33 | 432.5 | -5.8 | -0.4 | -14.29 | -5.26 | -0.19 | -5.56 | 50.0 | 0.17 | 6.25 | -26.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (18) | -0.06 | -115.0 | 68.42 | 0.57 | 1240.0 | 232.56 | -0.47 | 56.07 | -197.92 | -0.06 | -500.0 | -107.32 | 0.51 | 45.71 | 182.26 | -0.04 | -136.36 | -108.51 | -0.02 | 33.33 | 0 | -7.02 | -141.47 | -117.47 | -0.35 | 37.5 | 30.0 | -0.18 | 64.0 | 92.41 | 0.16 | -36.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (17) | 0.4 | 766.67 | 322.22 | -0.05 | 16.67 | -121.74 | -1.07 | -322.92 | -345.83 | -0.01 | -112.5 | 90.91 | 0.35 | 391.67 | 600.0 | 0.11 | 22.22 | 22.22 | -0.03 | 0 | 0 | 16.92 | 95.56 | 150.09 | -0.56 | -36.59 | -47.37 | -0.5 | -28.21 | -614.29 | 0.25 | 13.64 | 13.64 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (16) | -0.06 | 45.45 | -114.29 | -0.06 | 72.73 | 75.0 | 0.48 | 580.0 | 328.57 | 0.08 | 60.0 | 117.78 | -0.12 | 63.64 | -166.67 | 0.09 | -66.67 | -65.38 | 0 | 0 | 0 | 8.65 | -65.06 | -53.74 | -0.41 | -7.89 | -46.43 | -0.39 | -2.63 | -21.88 | 0.22 | -4.35 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (15) | -0.11 | 42.11 | -131.43 | -0.22 | 48.84 | 0 | -0.1 | -120.83 | 58.33 | 0.05 | -93.9 | -89.8 | -0.33 | 46.77 | -194.29 | 0.27 | -42.55 | 68.75 | 0 | 0 | 0 | 24.77 | -38.34 | 104.36 | -0.38 | 24.0 | 2.56 | -0.38 | 83.97 | -8.57 | 0.23 | -4.17 | 4.55 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (14) | -0.19 | -5.56 | 82.41 | -0.43 | -286.96 | -458.33 | 0.48 | 300.0 | 700.0 | 0.82 | 845.45 | 582.35 | -0.62 | -1340.0 | 35.42 | 0.47 | 422.22 | 1075.0 | 0 | 0 | 100.0 | 40.17 | 493.64 | 1095.09 | -0.5 | -31.58 | 10.71 | -2.37 | -3285.71 | -189.02 | 0.24 | 9.09 | 9.09 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 21Q3 (13) | -0.18 | -142.86 | 84.35 | 0.23 | 195.83 | -74.73 | -0.24 | -14.29 | -1300.0 | -0.11 | 75.56 | -178.57 | 0.05 | -72.22 | 120.83 | 0.09 | -65.38 | -70.0 | 0 | 0 | 0 | 6.77 | -63.82 | -80.6 | -0.38 | -35.71 | 42.42 | -0.07 | 78.12 | -133.33 | 0.22 | 0.0 | 4.76 | 0 | 0 | -100.0 | -120.00 | 0 | 80.17 |
| 21Q2 (12) | 0.42 | 20.0 | 625.0 | -0.24 | 0 | -103.5 | -0.21 | 12.5 | 96.69 | -0.45 | -191.84 | -600.0 | 0.18 | -48.57 | -97.34 | 0.26 | 62.5 | 420.0 | 0 | 0 | 100.0 | 18.71 | 54.32 | 206.76 | -0.28 | 28.21 | 51.72 | -0.32 | 8.57 | -1700.0 | 0.22 | 0.0 | -18.52 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 21Q1 (11) | 0.35 | 132.41 | 294.44 | 0 | -100.0 | -100.0 | -0.24 | -200.0 | 91.81 | 0.49 | 388.24 | 5000.0 | 0.35 | 136.46 | -75.52 | 0.16 | 300.0 | -40.74 | 0 | 100.0 | -100.0 | 12.12 | 260.61 | -62.29 | -0.39 | 30.36 | 38.1 | -0.35 | 57.32 | 22.22 | 0.22 | 0.0 | -35.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (10) | -1.08 | 6.09 | -871.43 | 0.12 | -86.81 | -87.5 | -0.08 | -500.0 | 93.7 | -0.17 | -221.43 | -125.76 | -0.96 | -300.0 | -187.27 | 0.04 | -86.67 | -87.5 | -0.01 | 0 | -116.67 | 3.36 | -90.36 | -88.66 | -0.56 | 15.15 | 34.88 | -0.82 | -2633.33 | 80.19 | 0.22 | 4.76 | -40.54 | 0.01 | 0.0 | -66.67 | 0.00 | 100.0 | 0 |
| 20Q3 (9) | -1.15 | -1337.5 | -344.68 | 0.91 | -86.72 | 204.6 | 0.02 | 100.31 | 104.0 | 0.14 | 55.56 | 450.0 | -0.24 | -103.55 | 40.0 | 0.3 | 500.0 | 172.73 | 0 | 100.0 | 100.0 | 34.88 | 472.09 | 331.29 | -0.66 | -13.79 | 37.74 | -0.03 | -250.0 | 97.44 | 0.21 | -22.22 | -38.24 | 0.01 | 0.0 | -66.67 | -605.26 | -2169.74 | 0 |
| 20Q2 (8) | -0.08 | 55.56 | -233.33 | 6.85 | 325.47 | 1281.03 | -6.35 | -116.72 | -281.95 | 0.09 | 1000.0 | 139.13 | 6.77 | 373.43 | 1401.92 | 0.05 | -81.48 | -16.67 | -0.02 | -166.67 | -200.0 | 6.10 | -81.03 | 70.73 | -0.58 | 7.94 | 22.67 | 0.02 | 104.44 | 102.15 | 0.27 | -20.59 | -20.59 | 0.01 | 0.0 | -66.67 | -26.67 | 0 | 0 |
| 20Q1 (7) | -0.18 | -228.57 | 73.53 | 1.61 | 67.71 | 3925.0 | -2.93 | -130.71 | -352.59 | -0.01 | -101.52 | -102.04 | 1.43 | 30.0 | 323.44 | 0.27 | -15.62 | 28.57 | 0.03 | -50.0 | 0 | 32.14 | 8.48 | 213.78 | -0.63 | 26.74 | 45.69 | -0.45 | 89.13 | 64.84 | 0.34 | -8.11 | -20.93 | 0.01 | -66.67 | -66.67 | 0.00 | 0 | 0 |
| 19Q4 (6) | 0.14 | -70.21 | -79.1 | 0.96 | 210.34 | 231.03 | -1.27 | -154.0 | 22.09 | 0.66 | 1750.0 | 269.23 | 1.1 | 375.0 | 14.58 | 0.32 | 190.91 | 52.38 | 0.06 | 250.0 | 700.0 | 29.63 | 266.33 | 300.71 | -0.86 | 18.87 | 33.85 | -4.14 | -253.85 | -283.33 | 0.37 | 8.82 | -59.78 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 19Q3 (5) | 0.47 | 683.33 | 9.3 | -0.87 | -50.0 | -8600.0 | -0.5 | -114.33 | -100.0 | -0.04 | 82.61 | -111.11 | -0.4 | 23.08 | -195.24 | 0.11 | 83.33 | -76.6 | -0.04 | -300.0 | -300.0 | 8.09 | 126.47 | -36.84 | -1.06 | -41.33 | 1.85 | -1.17 | -25.81 | -6.36 | 0.34 | 0.0 | -64.58 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q2 (4) | 0.06 | 108.82 | 0.0 | -0.58 | -1550.0 | 0.0 | 3.49 | 200.86 | 0.0 | -0.23 | -146.94 | 0.0 | -0.52 | 18.75 | 0.0 | 0.06 | -71.43 | 0.0 | 0.02 | 0 | 0.0 | 3.57 | -65.14 | 0.0 | -0.75 | 35.34 | 0.0 | -0.93 | 27.34 | 0.0 | 0.34 | -20.93 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (3) | -0.68 | -201.49 | 0.0 | 0.04 | -86.21 | 0.0 | 1.16 | 171.17 | 0.0 | 0.49 | 225.64 | 0.0 | -0.64 | -166.67 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 10.24 | 38.54 | 0.0 | -1.16 | 10.77 | 0.0 | -1.28 | -18.52 | 0.0 | 0.43 | -53.26 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 0.0 |
| 18Q4 (2) | 0.67 | 55.81 | 0.0 | 0.29 | 3000.0 | 0.0 | -1.63 | -552.0 | 0.0 | -0.39 | -208.33 | 0.0 | 0.96 | 128.57 | 0.0 | 0.21 | -55.32 | 0.0 | -0.01 | -150.0 | 0.0 | 7.39 | -42.26 | 0.0 | -1.3 | -20.37 | 0.0 | -1.08 | 1.82 | 0.0 | 0.92 | -4.17 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 18Q3 (1) | 0.43 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 12.81 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | -1.1 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
