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) | 5.25 | -10.71 | -3.15 | 0 | -2.7 | 0 | 0.01 | -75.0 | 2.1 | -60.82 | 0.88 | 39.68 | -0.34 | 0 | 1.35 | 61.62 | 2.86 | 21.19 | 3.11 | 3.32 | 1.33 | -2.92 | 0.09 | 12.5 | 115.89 | -12.09 |
| 2022 (9) | 5.88 | 0 | -0.52 | 0 | -4.84 | 0 | 0.04 | 0 | 5.36 | 0 | 0.63 | 8.62 | -0.02 | 0 | 0.84 | -16.9 | 2.36 | 0 | 3.01 | 0 | 1.37 | 5.38 | 0.08 | 0.0 | 131.84 | 0 |
| 2021 (8) | -5.17 | 0 | 0.41 | -91.88 | 3.05 | 0 | -0.04 | 0 | -4.76 | 0 | 0.58 | -3.33 | 0.06 | 100.0 | 1.01 | 0.19 | -1.57 | 0 | -1.35 | 0 | 1.3 | -5.11 | 0.08 | 0.0 | -17233.33 | 0 |
| 2020 (7) | 1.69 | -56.1 | 5.05 | 0 | -3.04 | 0 | -0.11 | 0 | 6.74 | 111.29 | 0.6 | -59.73 | 0.03 | 0 | 1.00 | -48.33 | -3.28 | 0 | -3.59 | 0 | 1.37 | -10.46 | 0.08 | 100.0 | 0.00 | 0 |
| 2019 (6) | 3.85 | 0 | -0.66 | 0 | -3.54 | 0 | 0 | 0 | 3.19 | 0 | 1.49 | 18.25 | -0.15 | 0 | 1.94 | 28.52 | 0.74 | 1380.0 | 0.8 | 0.0 | 1.53 | 7.75 | 0.04 | 100.0 | 162.45 | 0 |
| 2018 (5) | -0.54 | 0 | -4.91 | 0 | 1.04 | 0 | 0.09 | 0.0 | -5.45 | 0 | 1.26 | -35.71 | -0.07 | 0 | 1.51 | -35.69 | 0.05 | -66.67 | 0.8 | -14.89 | 1.42 | 7.58 | 0.02 | 0.0 | -24.11 | 0 |
| 2017 (4) | 6.68 | -32.11 | -1.37 | 0 | -5.24 | 0 | 0.09 | 28.57 | 5.31 | 74.1 | 1.96 | -21.6 | -0.3 | 0 | 2.35 | -12.15 | 0.15 | -94.88 | 0.94 | -58.04 | 1.32 | 2.33 | 0.02 | -60.0 | 292.98 | 6.59 |
| 2016 (3) | 9.84 | 91.07 | -6.79 | 0 | -3.03 | 0 | 0.07 | 16.67 | 3.05 | -3.79 | 2.5 | 7.3 | -0.1 | 0 | 2.68 | 9.95 | 2.93 | 0 | 2.24 | 138.3 | 1.29 | 2.38 | 0.05 | -50.0 | 274.86 | 22.75 |
| 2015 (2) | 5.15 | 206.55 | -1.98 | 0 | -7.09 | 0 | 0.06 | 100.0 | 3.17 | 1032.14 | 2.33 | 30.9 | 0.04 | 0 | 2.44 | 25.05 | -3.21 | 0 | 0.94 | -33.33 | 1.26 | 27.27 | 0.1 | 0.0 | 223.91 | 233.2 |
| 2014 (1) | 1.68 | 73.2 | -1.4 | 0 | -2.93 | 0 | 0.03 | 0.0 | 0.28 | -88.62 | 1.78 | 187.1 | -0.34 | 0 | 1.95 | 193.29 | -5.09 | 0 | 1.41 | -40.0 | 0.99 | -5.71 | 0.1 | 150.0 | 67.20 | 138.32 |
| 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) | -1.34 | -158.77 | -300.0 | -1.8 | -74.76 | -718.18 | 0.27 | 128.72 | 118.88 | 0.01 | 150.0 | 107.14 | -3.14 | -351.2 | -797.78 | 0.07 | -86.0 | -68.18 | 0.01 | 0 | 0.0 | 0.44 | -85.0 | -66.97 | 0.71 | -21.11 | 18.33 | 0.49 | -60.48 | 25.64 | 0.33 | 0.0 | -8.33 | 0.03 | 50.0 | 0.0 | -157.65 | -209.94 | -283.53 |
| 23Q3 (19) | 2.28 | 165.12 | 27.37 | -1.03 | -635.71 | -1371.43 | -0.94 | 19.66 | -54.1 | -0.02 | -166.67 | -140.0 | 1.25 | 73.61 | -27.33 | 0.5 | 614.29 | 163.16 | 0 | 100.0 | 0 | 2.96 | 531.87 | 193.68 | 0.9 | 125.0 | 95.65 | 1.24 | 103.28 | 37.78 | 0.33 | 0.0 | -5.71 | 0.02 | 0.0 | 0.0 | 143.40 | 60.07 | 1.74 |
| 23Q2 (18) | 0.86 | -75.07 | -84.72 | -0.14 | 17.65 | -27.27 | -1.17 | -36.05 | 77.1 | 0.03 | 400.0 | 127.27 | 0.72 | -78.05 | -86.96 | 0.07 | -70.83 | -50.0 | -0.37 | -3800.0 | -3800.0 | 0.47 | -65.92 | -43.71 | 0.4 | -52.94 | 37.93 | 0.61 | -20.78 | 3.39 | 0.33 | -2.94 | -2.94 | 0.02 | 0.0 | 0.0 | 89.58 | -70.66 | -84.88 |
| 23Q1 (17) | 3.45 | 414.93 | 256.11 | -0.17 | 22.73 | -41.67 | -0.86 | 39.86 | -137.07 | -0.01 | 92.86 | -104.17 | 3.28 | 628.89 | 240.77 | 0.24 | 9.09 | 242.86 | 0.01 | 0.0 | 125.0 | 1.37 | 2.22 | 356.1 | 0.85 | 41.67 | -15.84 | 0.77 | 97.44 | -31.86 | 0.34 | -5.56 | 6.25 | 0.02 | -33.33 | 0.0 | 305.31 | 255.44 | 303.08 |
| 22Q4 (16) | 0.67 | -62.57 | 115.12 | -0.22 | -214.29 | -46.67 | -1.43 | -134.43 | -165.9 | -0.14 | -380.0 | -180.0 | 0.45 | -73.84 | 109.83 | 0.22 | 15.79 | 15.79 | 0.01 | 0 | 0.0 | 1.34 | 33.4 | 5.11 | 0.6 | 30.43 | 242.86 | 0.39 | -56.67 | 250.0 | 0.36 | 2.86 | 9.09 | 0.03 | 50.0 | 50.0 | 85.90 | -39.06 | 101.75 |
| 22Q3 (15) | 1.79 | -68.21 | 166.3 | -0.07 | 36.36 | 12.5 | -0.61 | 88.06 | -117.99 | 0.05 | 145.45 | 400.0 | 1.72 | -68.84 | 161.87 | 0.19 | 35.71 | 35.71 | 0 | -100.0 | -100.0 | 1.01 | 21.11 | 18.95 | 0.46 | 58.62 | 206.98 | 0.9 | 52.54 | 390.32 | 0.35 | 2.94 | 6.06 | 0.02 | 0.0 | 0.0 | 140.94 | -76.22 | 102.09 |
| 22Q2 (14) | 5.63 | 354.75 | 50.13 | -0.11 | 8.33 | -117.19 | -5.11 | -320.26 | 2.11 | -0.11 | -145.83 | -175.0 | 5.52 | 336.91 | 25.74 | 0.14 | 100.0 | -22.22 | 0.01 | 125.0 | -50.0 | 0.83 | 176.17 | -57.58 | 0.29 | -71.29 | 123.97 | 0.59 | -47.79 | 147.97 | 0.34 | 6.25 | 17.24 | 0.02 | 0.0 | 0.0 | 592.63 | 494.19 | 0 |
| 22Q1 (13) | -2.21 | 50.11 | -23.46 | -0.12 | 20.0 | 0 | 2.32 | 6.91 | -14.71 | 0.24 | 580.0 | 500.0 | -2.33 | 49.13 | -30.17 | 0.07 | -63.16 | 0.0 | -0.04 | -500.0 | -300.0 | 0.30 | -76.44 | -26.72 | 1.01 | 340.48 | 106.12 | 1.13 | 534.62 | 151.11 | 0.32 | -3.03 | -11.11 | 0.02 | 0.0 | 0.0 | -150.34 | 96.95 | 30.29 |
| 21Q4 (12) | -4.43 | -64.07 | -380.38 | -0.15 | -87.5 | -1400.0 | 2.17 | -35.99 | 169.55 | -0.05 | -600.0 | 54.55 | -4.58 | -64.75 | -391.72 | 0.19 | 35.71 | 58.33 | 0.01 | -50.0 | 104.76 | 1.28 | 50.97 | 31.7 | -0.42 | 2.33 | 75.0 | -0.26 | 16.13 | 86.73 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | -4922.22 | 27.08 | 0 |
| 21Q3 (11) | -2.7 | -172.0 | -248.35 | -0.08 | -112.5 | -157.14 | 3.39 | 164.94 | 228.9 | 0.01 | 125.0 | 0 | -2.78 | -163.33 | -241.84 | 0.14 | -22.22 | -22.22 | 0.02 | 0.0 | -90.48 | 0.85 | -56.81 | -20.48 | -0.43 | 64.46 | -2.38 | -0.31 | 74.8 | 32.61 | 0.33 | 13.79 | 0.0 | 0.02 | 0.0 | 0.0 | -6750.00 | 0 | 0 |
| 21Q2 (10) | 3.75 | 309.5 | 695.24 | 0.64 | 0 | -31.91 | -5.22 | -291.91 | -4845.45 | -0.04 | -200.0 | 0 | 4.39 | 345.25 | 1316.13 | 0.18 | 157.14 | 125.0 | 0.02 | 0.0 | 0.0 | 1.96 | 377.03 | 160.54 | -1.21 | -346.94 | 6.2 | -1.23 | -373.33 | 3.15 | 0.29 | -19.44 | -17.14 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -1.79 | -213.29 | -65.74 | 0 | 100.0 | -100.0 | 2.72 | 187.18 | 4.62 | 0.04 | 136.36 | 0 | -1.79 | -214.01 | -161.72 | 0.07 | -41.67 | -68.18 | 0.02 | 109.52 | 100.0 | 0.41 | -57.66 | -62.99 | 0.49 | 129.17 | 345.45 | 0.45 | 122.96 | 350.0 | 0.36 | 9.09 | 0.0 | 0.02 | -33.33 | 0.0 | -215.66 | 0 | 4.15 |
| 20Q4 (8) | 1.58 | -13.19 | 236.17 | -0.01 | -107.14 | -101.05 | -3.12 | -18.63 | -825.58 | -0.11 | 0 | 0 | 1.57 | -19.9 | 10.56 | 0.12 | -33.33 | -61.29 | -0.21 | -200.0 | -2200.0 | 0.97 | -8.85 | -49.92 | -1.68 | -300.0 | -229.41 | -1.96 | -326.09 | -2077.78 | 0.33 | 0.0 | -15.38 | 0.03 | 50.0 | 50.0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | 1.82 | 388.89 | -44.17 | 0.14 | -85.11 | 143.75 | -2.63 | -2490.91 | 8.04 | 0 | 0 | 0 | 1.96 | 532.26 | -33.33 | 0.18 | 125.0 | 0.0 | 0.21 | 950.0 | 2000.0 | 1.07 | 41.52 | 30.06 | -0.42 | 67.44 | -216.67 | -0.46 | 63.78 | -428.57 | 0.33 | -5.71 | -13.16 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | -0.63 | 41.67 | -2000.0 | 0.94 | -76.38 | 181.74 | 0.11 | -95.77 | 178.57 | 0 | 0 | 0 | 0.31 | -89.31 | 126.27 | 0.08 | -63.64 | -77.78 | 0.02 | 100.0 | 112.5 | 0.75 | -32.23 | -63.48 | -1.29 | -1272.73 | -514.29 | -1.27 | -1370.0 | -452.17 | 0.35 | -2.78 | -10.26 | 0.02 | 0.0 | 100.0 | 0.00 | 100.0 | 100.0 |
| 20Q1 (5) | -1.08 | -329.79 | -775.0 | 3.98 | 318.95 | 2942.86 | 2.6 | 504.65 | 370.83 | 0 | 0 | 0 | 2.9 | 104.23 | 14400.0 | 0.22 | -29.03 | -66.15 | 0.01 | 0.0 | 200.0 | 1.11 | -42.72 | -63.83 | 0.11 | 121.57 | -90.09 | 0.1 | 211.11 | -89.8 | 0.36 | -7.69 | -5.26 | 0.02 | 0.0 | 100.0 | -225.00 | -253.19 | -2026.56 |
| 19Q4 (4) | 0.47 | -85.58 | 0.0 | 0.95 | 396.88 | 0.0 | 0.43 | 115.03 | 0.0 | 0 | 0 | 0.0 | 1.42 | -51.7 | 0.0 | 0.31 | 72.22 | 0.0 | 0.01 | 0.0 | 0.0 | 1.94 | 136.74 | 0.0 | -0.51 | -241.67 | 0.0 | -0.09 | -164.29 | 0.0 | 0.39 | 2.63 | 0.0 | 0.02 | 100.0 | 0.0 | 146.88 | -76.12 | 0.0 |
| 19Q3 (3) | 3.26 | 10966.67 | 0.0 | -0.32 | 72.17 | 0.0 | -2.86 | -1942.86 | 0.0 | 0 | 0 | 0.0 | 2.94 | 349.15 | 0.0 | 0.18 | -50.0 | 0.0 | 0.01 | 106.25 | 0.0 | 0.82 | -60.26 | 0.0 | 0.36 | 271.43 | 0.0 | 0.14 | 160.87 | 0.0 | 0.38 | -2.56 | 0.0 | 0.01 | 0.0 | 0.0 | 615.09 | 3585.53 | 0.0 |
| 19Q2 (2) | -0.03 | -118.75 | 0.0 | -1.15 | -721.43 | 0.0 | -0.14 | 85.42 | 0.0 | 0 | 0 | 0.0 | -1.18 | -6000.0 | 0.0 | 0.36 | -44.62 | 0.0 | -0.16 | -1500.0 | 0.0 | 2.06 | -32.89 | 0.0 | -0.21 | -118.92 | 0.0 | -0.23 | -123.47 | 0.0 | 0.39 | 2.63 | 0.0 | 0.01 | 0.0 | 0.0 | -17.65 | -251.1 | 0.0 |
| 19Q1 (1) | 0.16 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.68 | 0.0 | 0.0 |
