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) | -0.23 | 0 | 0.19 | -90.73 | 0.7 | 0 | 0.19 | 0 | -0.04 | 0 | 0.09 | -75.68 | 0.05 | 0 | 1.35 | -60.15 | -1.28 | 0 | -1.27 | 0 | 0.53 | 6.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2021 (9) | -1.15 | 0 | 2.05 | 0 | -0.01 | 0 | -0.19 | 0 | 0.9 | 109.3 | 0.37 | 184.62 | -0.05 | 0 | 3.39 | 135.05 | -0.47 | 0 | -0.23 | 0 | 0.5 | 2.04 | 0.01 | 0 | -410.71 | 0 |
| 2020 (8) | 1.92 | -66.95 | -1.49 | 0 | -3.17 | 0 | 0 | 0 | 0.43 | -87.89 | 0.13 | -35.0 | 0 | 0 | 1.44 | -11.19 | 0.61 | 10.91 | 0.52 | 67.74 | 0.49 | -7.55 | 0 | 0 | 190.10 | -72.52 |
| 2019 (7) | 5.81 | 0 | -2.26 | 0 | -2.66 | 0 | 0.03 | 0 | 3.55 | 0 | 0.2 | -61.54 | 0 | 0 | 1.62 | -45.82 | 0.55 | -69.44 | 0.31 | -74.59 | 0.53 | -1.85 | 0 | 0 | 691.67 | 0 |
| 2018 (6) | -1.48 | 0 | -0.65 | 0 | 2.44 | 105.04 | -0.04 | 0 | -2.13 | 0 | 0.52 | -43.48 | 0 | 0 | 3.00 | -53.65 | 1.8 | -8.63 | 1.22 | -8.27 | 0.54 | 10.2 | 0.01 | -50.0 | -83.62 | 0 |
| 2017 (5) | 1.46 | 0 | -0.9 | 0 | 1.19 | -17.36 | 0.43 | 0 | 0.56 | 0 | 0.92 | -54.9 | 0 | 0 | 6.47 | -72.69 | 1.97 | 159.21 | 1.33 | 107.81 | 0.49 | 22.5 | 0.02 | 100.0 | 79.35 | 0 |
| 2016 (4) | -0.56 | 0 | -2.3 | 0 | 1.44 | 73.49 | -0.15 | 0 | -2.86 | 0 | 2.04 | 78.95 | 0.01 | 0.0 | 23.69 | 73.54 | 0.76 | -34.48 | 0.64 | -25.58 | 0.4 | 11.11 | 0.01 | 0.0 | -53.33 | 0 |
| 2015 (3) | 1.34 | 50.56 | -0.98 | 0 | 0.83 | 0 | 0.14 | 0 | 0.36 | 0 | 1.14 | 25.27 | 0.01 | 0 | 13.65 | -4.88 | 1.16 | 38.1 | 0.86 | 38.71 | 0.36 | 33.33 | 0.01 | 0.0 | 108.94 | 10.17 |
| 2014 (2) | 0.89 | -29.37 | -1.18 | 0 | -0.28 | 0 | -0.09 | 0 | -0.29 | 0 | 0.91 | 26.39 | -0.1 | 0 | 14.35 | 17.02 | 0.84 | 3.7 | 0.62 | -3.12 | 0.27 | 42.11 | 0.01 | 0 | 98.89 | -34.86 |
| 2013 (1) | 1.26 | 240.54 | -0.79 | 0 | 0.84 | 50.0 | 0.12 | 0 | 0.47 | 0 | 0.72 | -32.71 | -0.06 | 0 | 12.27 | -50.48 | 0.81 | 0 | 0.64 | 0 | 0.19 | 0.0 | 0 | 0 | 151.81 | 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) | 0.06 | 160.0 | 0 | -0.18 | -260.0 | -1000.0 | -0.01 | -102.63 | 93.33 | 0.02 | 300.0 | 100.0 | -0.12 | 20.0 | -700.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 100.0 | 0.67 | -22.15 | -66.67 | -0.26 | -100.0 | 43.48 | -0.17 | -142.86 | 60.47 | 0.12 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (19) | -0.1 | -110.42 | 93.87 | -0.05 | 95.15 | -104.59 | 0.38 | 323.53 | -2.56 | -0.01 | -106.25 | 50.0 | -0.15 | -114.29 | 72.22 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.86 | -14.22 | -34.48 | -0.13 | -18.18 | 69.77 | -0.07 | 36.36 | 79.41 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | -200.00 | -104.17 | 0 |
| 22Q4 (18) | 0.96 | 118.18 | 308.7 | -1.03 | -1036.36 | -1371.43 | -0.17 | -126.15 | 45.16 | 0.16 | 300.0 | 366.67 | -0.07 | -112.73 | 86.79 | 0.02 | 0.0 | -84.62 | 0 | -100.0 | 100.0 | 1.01 | -17.09 | -75.03 | -0.11 | 62.07 | -175.0 | -0.11 | 71.79 | -1200.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 4800.00 | 0 | 1560.87 |
| 22Q3 (17) | 0.44 | 0 | 181.48 | 0.11 | 450.0 | -90.27 | 0.65 | 533.33 | 132.14 | 0.04 | 300.0 | 300.0 | 0.55 | 2650.0 | -6.78 | 0.02 | -33.33 | -87.5 | 0.11 | 283.33 | 375.0 | 1.21 | -39.8 | -81.06 | -0.29 | 36.96 | -31.82 | -0.39 | 9.3 | -178.57 | 0.13 | -7.14 | 8.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (16) | 0 | 100.0 | -100.0 | 0.02 | -98.17 | -94.12 | -0.15 | -138.46 | -1600.0 | 0.01 | 150.0 | 111.11 | 0.02 | 103.7 | -95.24 | 0.03 | 50.0 | -50.0 | -0.06 | 0 | 0 | 2.01 | 53.02 | 7.38 | -0.46 | -6.98 | -866.67 | -0.43 | -26.47 | -458.33 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (15) | -1.63 | -254.35 | -640.91 | 1.09 | 1657.14 | 67.69 | 0.39 | 225.81 | 3800.0 | -0.02 | 66.67 | 0.0 | -0.54 | -1.89 | -225.58 | 0.02 | -84.62 | 0.0 | 0 | 100.0 | 0 | 1.32 | -67.31 | 30.26 | -0.43 | -975.0 | -65.38 | -0.34 | -3500.0 | -47.83 | 0.14 | 7.69 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (14) | -0.46 | 14.81 | -206.67 | -0.07 | -106.19 | 91.46 | -0.31 | -210.71 | -3000.0 | -0.06 | -200.0 | -500.0 | -0.53 | -189.83 | 45.36 | 0.13 | -18.75 | 333.33 | -0.01 | 75.0 | 0 | 4.02 | -37.11 | 285.04 | -0.04 | 81.82 | -111.43 | 0.01 | 107.14 | -92.31 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | -328.57 | 0 | -447.62 |
| 21Q3 (13) | -0.54 | -775.0 | -214.89 | 1.13 | 232.35 | 26.97 | 0.28 | 2700.0 | 109.15 | -0.02 | 77.78 | 0 | 0.59 | 40.48 | -56.62 | 0.16 | 166.67 | 0 | -0.04 | 0 | 0 | 6.40 | 241.33 | 0 | -0.22 | -466.67 | -300.0 | -0.14 | -216.67 | -182.35 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (12) | 0.08 | 136.36 | -94.56 | 0.34 | -47.69 | 139.53 | 0.01 | 0.0 | 111.11 | -0.09 | -350.0 | 25.0 | 0.42 | -2.33 | -31.15 | 0.06 | 200.0 | 100.0 | 0 | 0 | 0 | 1.88 | 85.62 | 41.87 | 0.06 | 123.08 | -85.0 | 0.12 | 152.17 | -66.67 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 33.33 | 0 | -89.12 |
| 21Q1 (11) | -0.22 | -46.67 | -283.33 | 0.65 | 179.27 | 192.86 | 0.01 | 200.0 | 200.0 | -0.02 | -100.0 | -115.38 | 0.43 | 144.33 | 174.14 | 0.02 | -33.33 | -66.67 | 0 | 0 | 0 | 1.01 | -3.37 | -80.81 | -0.26 | -174.29 | -4.0 | -0.23 | -276.92 | -64.29 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (10) | -0.15 | -131.91 | -107.85 | -0.82 | -192.13 | 58.59 | -0.01 | 99.67 | 97.22 | -0.01 | 0 | 0 | -0.97 | -171.32 | -1285.71 | 0.03 | 0 | -25.0 | 0 | 0 | 0 | 1.05 | 0 | -23.69 | 0.35 | 218.18 | -23.91 | 0.13 | -23.53 | -38.1 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | -60.00 | -137.02 | -109.74 |
| 20Q3 (9) | 0.47 | -68.03 | -48.91 | 0.89 | 203.49 | 1371.43 | -3.06 | -3300.0 | -123.36 | 0 | 100.0 | -100.0 | 1.36 | 122.95 | 60.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.11 | -72.5 | 120.0 | 0.17 | -52.78 | 325.0 | 0.12 | 0.0 | -14.29 | 0 | 0 | 0 | 162.07 | -47.08 | -68.29 |
| 20Q2 (8) | 1.47 | 1125.0 | -26.87 | -0.86 | -22.86 | -561.54 | -0.09 | -800.0 | 87.14 | -0.12 | -192.31 | -340.0 | 0.61 | 205.17 | -67.55 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0 | 1.32 | -74.89 | 41.85 | 0.4 | 260.0 | 100.0 | 0.36 | 357.14 | 111.76 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | 306.25 | 0 | -52.77 |
| 20Q1 (7) | 0.12 | -93.72 | -87.88 | -0.7 | 64.65 | -536.36 | -0.01 | 97.22 | 95.65 | 0.13 | 0 | 360.0 | -0.58 | -728.57 | -165.91 | 0.06 | 50.0 | -33.33 | 0 | 0 | 0 | 5.26 | 284.21 | 65.5 | -0.25 | -154.35 | -66.67 | -0.14 | -166.67 | -40.0 | 0.13 | 30.0 | -13.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (6) | 1.91 | 107.61 | 478.79 | -1.98 | -2728.57 | -1514.29 | -0.36 | 73.72 | 72.73 | 0 | -100.0 | -100.0 | -0.07 | -108.24 | -114.89 | 0.04 | -42.86 | -20.0 | 0 | 0 | 0 | 1.37 | -34.44 | 0.82 | 0.46 | 820.0 | 370.59 | 0.21 | 425.0 | 184.0 | 0.1 | -28.57 | -23.08 | 0 | 0 | 0 | 616.13 | 20.55 | 0 |
| 19Q3 (5) | 0.92 | -54.23 | 192.93 | -0.07 | 46.15 | 46.15 | -1.37 | -95.71 | -158.3 | 0.03 | -40.0 | 0.0 | 0.85 | -54.79 | 175.89 | 0.07 | 133.33 | -41.67 | 0 | 0 | 0 | 2.09 | 124.28 | -27.39 | 0.05 | -75.0 | -86.49 | 0.04 | -76.47 | -82.61 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 511.11 | -21.17 | 285.86 |
| 19Q2 (4) | 2.01 | 103.03 | 0.0 | -0.13 | -18.18 | 0.0 | -0.7 | -204.35 | 0.0 | 0.05 | 200.0 | 0.0 | 1.88 | 113.64 | 0.0 | 0.03 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.93 | -70.7 | 0.0 | 0.2 | 233.33 | 0.0 | 0.17 | 270.0 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0.0 | 648.39 | -67.25 | 0.0 |
| 19Q1 (3) | 0.99 | 200.0 | 0.0 | -0.11 | -178.57 | 0.0 | -0.23 | 82.58 | 0.0 | -0.05 | -600.0 | 0.0 | 0.88 | 87.23 | 0.0 | 0.09 | 80.0 | 0.0 | 0 | 0 | 0.0 | 3.18 | 134.06 | 0.0 | -0.15 | 11.76 | 0.0 | -0.1 | 60.0 | 0.0 | 0.15 | 15.38 | 0.0 | 0 | 0 | 0.0 | 1980.00 | 0 | 0.0 |
| 18Q4 (2) | 0.33 | 133.33 | 0.0 | 0.14 | 207.69 | 0.0 | -1.32 | -156.17 | 0.0 | 0.01 | -66.67 | 0.0 | 0.47 | 141.96 | 0.0 | 0.05 | -58.33 | 0.0 | 0 | 0 | 0.0 | 1.36 | -52.79 | 0.0 | -0.17 | -145.95 | 0.0 | -0.25 | -208.7 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 18Q3 (1) | -0.99 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -1.12 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -275.00 | 0.0 | 0.0 |
