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) | 2.2 | -66.46 | -2.73 | 0 | 0.73 | -63.86 | -0.51 | 0 | -0.53 | 0 | 1.15 | 64.29 | -0.25 | 0 | 2.52 | 121.06 | -1.82 | 0 | -1.66 | 0 | 2.13 | 4.93 | 0.18 | 5.88 | 338.46 | -6.1 |
| 2022 (9) | 6.56 | 0 | -1.09 | 0 | 2.02 | -62.52 | -0.04 | 0 | 5.47 | 0 | 0.7 | -64.1 | -0.4 | 0 | 1.14 | -61.12 | 0.31 | -67.02 | -0.38 | 0 | 2.03 | -1.93 | 0.17 | 0.0 | 360.44 | 0 |
| 2021 (8) | -3.34 | 0 | -1.75 | 0 | 5.39 | 473.4 | -0.2 | 0 | -5.09 | 0 | 1.95 | 10.17 | -0.24 | 0 | 2.94 | 42.72 | 0.94 | -78.29 | -0.31 | 0 | 2.07 | -12.66 | 0.17 | -5.56 | -173.06 | 0 |
| 2020 (7) | 7.09 | 437.12 | -2.2 | 0 | 0.94 | 0 | -0.4 | 0 | 4.89 | 146.97 | 1.77 | -13.66 | -0.31 | 0 | 2.06 | -30.23 | 4.33 | 0 | 1.68 | 0 | 2.37 | -5.58 | 0.18 | 50.0 | 167.61 | 15.55 |
| 2019 (6) | 1.32 | 0 | 0.66 | -17.5 | -2.13 | 0 | 0.24 | -42.86 | 1.98 | 0 | 2.05 | -10.09 | -0.55 | 0 | 2.95 | -4.02 | -0.61 | 0 | -1.72 | 0 | 2.51 | 24.88 | 0.12 | -14.29 | 145.05 | 0 |
| 2018 (5) | -1.04 | 0 | 0.8 | 0 | -1.59 | 0 | 0.42 | 0 | -0.24 | 0 | 2.28 | -37.53 | -0.1 | 0 | 3.07 | -38.87 | -0.63 | 0 | -0.61 | 0 | 2.01 | -1.47 | 0.14 | 0.0 | -67.53 | 0 |
| 2017 (4) | 1.47 | -69.69 | -3.49 | 0 | 2.82 | 0 | -0.08 | 0 | -2.02 | 0 | 3.65 | -16.67 | -0.29 | 0 | 5.03 | -18.39 | 0.77 | 37.5 | -0.77 | 0 | 2.04 | 1.49 | 0.14 | -12.5 | 104.26 | -50.13 |
| 2016 (3) | 4.85 | 0 | -5.16 | 0 | -0.92 | 0 | 0.12 | 71.43 | -0.31 | 0 | 4.38 | 104.67 | -0.07 | 0 | 6.16 | 98.43 | 0.56 | 0 | 0.15 | 650.0 | 2.01 | 1.01 | 0.16 | -5.88 | 209.05 | 0 |
| 2015 (2) | -1.36 | 0 | -3.91 | 0 | 3.33 | -55.6 | 0.07 | 0 | -5.27 | 0 | 2.14 | -24.65 | -1.52 | 0 | 3.11 | -21.43 | -0.07 | 0 | 0.02 | -98.21 | 1.99 | -1.97 | 0.17 | 54.55 | -62.39 | 0 |
| 2014 (1) | -0.14 | 0 | -2.95 | 0 | 7.5 | 8233.33 | -0.03 | 0 | -3.09 | 0 | 2.84 | 5.97 | -0.55 | 0 | 3.95 | 6.75 | 1.31 | -19.63 | 1.12 | -33.73 | 2.03 | 5.73 | 0.11 | -68.57 | -4.29 | 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) | 1.24 | -31.49 | -52.12 | -0.6 | -81.82 | -17.65 | 0.21 | -86.71 | -89.18 | -0.61 | -1320.0 | -1320.0 | 0.64 | -56.76 | -69.23 | -0.21 | -133.87 | -165.62 | -0.1 | -100.0 | 28.57 | -2.01 | -145.04 | -180.87 | -0.24 | -260.0 | 67.12 | -0.03 | -113.64 | 95.65 | 0.51 | -7.27 | -3.77 | 0.04 | 0.0 | 0.0 | 238.46 | 6.71 | 0 |
| 23Q3 (19) | 1.81 | 81.0 | -41.8 | -0.33 | 67.96 | 37.74 | 1.58 | 459.09 | -2.47 | 0.05 | 138.46 | -37.5 | 1.48 | 5033.33 | -42.64 | 0.62 | 77.14 | 226.32 | -0.05 | -266.67 | 78.26 | 4.46 | 38.68 | 271.83 | 0.15 | 125.86 | 7.14 | 0.22 | 131.88 | 2100.0 | 0.55 | 1.85 | 17.02 | 0.04 | -20.0 | 0.0 | 223.46 | 0 | -62.64 |
| 23Q2 (18) | 1.0 | 154.35 | 23.46 | -1.03 | -35.53 | -496.15 | -0.44 | 29.03 | 46.34 | -0.13 | -176.47 | 0.0 | -0.03 | 98.85 | -102.8 | 0.35 | -12.5 | 337.5 | 0.03 | 123.08 | 0 | 3.21 | -17.24 | 532.75 | -0.58 | 49.12 | -189.23 | -0.69 | 40.0 | -337.93 | 0.54 | 1.89 | 3.85 | 0.05 | 0.0 | 25.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -1.84 | -171.04 | -3166.67 | -0.76 | -49.02 | -137.5 | -0.62 | -131.96 | 13.89 | 0.17 | 240.0 | 525.0 | -2.6 | -225.0 | -900.0 | 0.4 | 25.0 | 263.64 | -0.13 | 7.14 | -333.33 | 3.88 | 56.43 | 493.12 | -1.14 | -56.16 | -575.0 | -1.15 | -66.67 | -11600.0 | 0.53 | 0.0 | 3.92 | 0.05 | 25.0 | 25.0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 2.59 | -16.72 | 264.97 | -0.51 | 3.77 | 42.05 | 1.94 | 19.75 | -27.34 | 0.05 | -37.5 | 120.83 | 2.08 | -19.38 | 184.9 | 0.32 | 68.42 | -23.81 | -0.14 | 39.13 | 0 | 2.48 | 107.1 | 10.89 | -0.73 | -621.43 | -392.0 | -0.69 | -7000.0 | -272.5 | 0.53 | 12.77 | -8.62 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 3.11 | 283.95 | 963.89 | -0.53 | -303.85 | -340.91 | 1.62 | 297.56 | -11.96 | 0.08 | 161.54 | -50.0 | 2.58 | 141.12 | 1942.86 | 0.19 | 137.5 | -65.45 | -0.23 | 0 | -475.0 | 1.20 | 136.0 | -64.32 | 0.14 | -78.46 | -33.33 | 0.01 | -96.55 | 109.09 | 0.47 | -9.62 | 2.17 | 0.04 | 0.0 | 0.0 | 598.08 | 527.61 | 747.92 |
| 22Q2 (14) | 0.81 | 1250.0 | 176.42 | 0.26 | 181.25 | 150.0 | -0.82 | -13.89 | -472.73 | -0.13 | -225.0 | -225.0 | 1.07 | 511.54 | 167.72 | 0.08 | -27.27 | -85.45 | 0 | 100.0 | 100.0 | 0.51 | -22.42 | -86.14 | 0.65 | 170.83 | 622.22 | 0.29 | 2800.0 | 182.86 | 0.52 | 1.96 | 10.64 | 0.04 | 0.0 | 0.0 | 95.29 | 789.41 | 114.38 |
| 22Q1 (13) | 0.06 | 103.82 | 117.65 | -0.32 | 63.64 | 43.86 | -0.72 | -126.97 | -209.09 | -0.04 | 83.33 | 50.0 | -0.26 | 89.39 | 71.43 | 0.11 | -73.81 | -73.81 | -0.03 | 0 | 72.73 | 0.65 | -70.75 | -74.68 | 0.24 | -4.0 | -36.84 | 0.01 | -97.5 | 104.17 | 0.51 | -12.07 | -7.27 | 0.04 | 0.0 | 0.0 | 10.71 | 106.96 | 111.03 |
| 21Q4 (12) | -1.57 | -336.11 | -162.8 | -0.88 | -500.0 | -62.96 | 2.67 | 45.11 | 306.98 | -0.24 | -250.0 | -700.0 | -2.45 | -1650.0 | -225.0 | 0.42 | -23.64 | -2.33 | 0 | 100.0 | 100.0 | 2.24 | -33.36 | 22.09 | 0.25 | 19.05 | -85.71 | 0.4 | 463.64 | -47.37 | 0.58 | 26.09 | 5.45 | 0.04 | 0.0 | 0.0 | -153.92 | -66.75 | -183.12 |
| 21Q3 (11) | -0.36 | 66.04 | -112.59 | 0.22 | 142.31 | 138.6 | 1.84 | 736.36 | 457.58 | 0.16 | 500.0 | 100.0 | -0.14 | 91.14 | -106.11 | 0.55 | 0.0 | 7.84 | -0.04 | 50.0 | 0.0 | 3.36 | -8.31 | 146.52 | 0.21 | 133.33 | -96.37 | -0.11 | 68.57 | -102.46 | 0.46 | -2.13 | -22.03 | 0.04 | 0.0 | -20.0 | -92.31 | 86.07 | -265.25 |
| 21Q2 (10) | -1.06 | -211.76 | -137.99 | -0.52 | 8.77 | -8.33 | 0.22 | -66.67 | -56.86 | -0.04 | 50.0 | -119.05 | -1.58 | -73.63 | -168.4 | 0.55 | 30.95 | 34.15 | -0.08 | 27.27 | -60.0 | 3.66 | 41.68 | 16.18 | 0.09 | -76.32 | 105.06 | -0.35 | -45.83 | 82.23 | 0.47 | -14.55 | -21.67 | 0.04 | 0.0 | -20.0 | -662.50 | -581.99 | 0 |
| 21Q1 (9) | -0.34 | -113.6 | 67.62 | -0.57 | -5.56 | 6.56 | 0.66 | 151.16 | -52.86 | -0.08 | -300.0 | 89.04 | -0.91 | -146.43 | 45.18 | 0.42 | -2.33 | -2.33 | -0.11 | 8.33 | 0.0 | 2.59 | 41.04 | -27.17 | 0.38 | -78.29 | 126.76 | -0.24 | -131.58 | 84.81 | 0.55 | 0.0 | -12.7 | 0.04 | 0.0 | 33.33 | -97.14 | -152.46 | 0 |
| 20Q4 (8) | 2.5 | -12.59 | 48.81 | -0.54 | 5.26 | 0 | -1.29 | -490.91 | 46.91 | 0.04 | -50.0 | 133.33 | 1.96 | -14.41 | 16.67 | 0.43 | -15.69 | -37.68 | -0.12 | -200.0 | 64.71 | 1.83 | 34.54 | -56.92 | 1.75 | -69.72 | 268.27 | 0.76 | -83.04 | 151.01 | 0.55 | -6.78 | -15.38 | 0.04 | -20.0 | 0.0 | 185.19 | 231.52 | 0 |
| 20Q3 (7) | 2.86 | 2.51 | -1.38 | -0.57 | -18.75 | -128.0 | 0.33 | -35.29 | 175.0 | 0.08 | -61.9 | 14.29 | 2.29 | -0.87 | -13.58 | 0.51 | 24.39 | 8.51 | -0.04 | 20.0 | -300.0 | 1.36 | -56.79 | -40.61 | 5.78 | 424.72 | 879.66 | 4.48 | 327.41 | 1847.83 | 0.59 | -1.67 | -3.28 | 0.05 | 0.0 | 66.67 | 55.86 | 0 | -83.24 |
| 20Q2 (6) | 2.79 | 365.71 | 276.58 | -0.48 | 21.31 | -50.0 | 0.51 | -63.57 | -69.28 | 0.21 | 128.77 | 250.0 | 2.31 | 239.16 | 221.58 | 0.41 | -4.65 | -33.87 | -0.05 | 54.55 | -200.0 | 3.15 | -11.18 | -12.56 | -1.78 | -25.35 | -735.71 | -1.97 | -24.68 | -1213.33 | 0.6 | -4.76 | -3.23 | 0.05 | 66.67 | 66.67 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -1.05 | -162.5 | 37.13 | -0.61 | 0 | -149.59 | 1.4 | 157.61 | 250.54 | -0.73 | -508.33 | -269.77 | -1.66 | -198.81 | -277.27 | 0.43 | -37.68 | 65.38 | -0.11 | 67.65 | 62.07 | 3.55 | -16.58 | 113.32 | -1.42 | -36.54 | -222.73 | -1.58 | -6.04 | -409.68 | 0.63 | -3.08 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 1.68 | -42.07 | 0.0 | 0 | 100.0 | 0.0 | -2.43 | -452.27 | 0.0 | -0.12 | -271.43 | 0.0 | 1.68 | -36.6 | 0.0 | 0.69 | 46.81 | 0.0 | -0.34 | -1800.0 | 0.0 | 4.26 | 85.48 | 0.0 | -1.04 | -276.27 | 0.0 | -1.49 | -747.83 | 0.0 | 0.65 | 6.56 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 2.9 | 283.54 | 0.0 | -0.25 | 21.88 | 0.0 | -0.44 | -126.51 | 0.0 | 0.07 | 150.0 | 0.0 | 2.65 | 239.47 | 0.0 | 0.47 | -24.19 | 0.0 | 0.02 | -60.0 | 0.0 | 2.29 | -36.37 | 0.0 | 0.59 | 110.71 | 0.0 | 0.23 | 253.33 | 0.0 | 0.61 | -1.61 | 0.0 | 0.03 | 0.0 | 0.0 | 333.33 | 205.49 | 0.0 |
| 19Q2 (2) | -1.58 | 5.39 | 0.0 | -0.32 | -126.02 | 0.0 | 1.66 | 278.49 | 0.0 | -0.14 | -132.56 | 0.0 | -1.9 | -331.82 | 0.0 | 0.62 | 138.46 | 0.0 | 0.05 | 117.24 | 0.0 | 3.61 | 116.68 | 0.0 | 0.28 | 163.64 | 0.0 | -0.15 | 51.61 | 0.0 | 0.62 | -1.59 | 0.0 | 0.03 | 0.0 | 0.0 | -316.00 | 33.77 | 0.0 |
| 19Q1 (1) | -1.67 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -477.14 | 0.0 | 0.0 |
