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) | -1.06 | 0 | -1.62 | 0 | 3.48 | 110.91 | 0.23 | 109.09 | -2.68 | 0 | 2.5 | 25.63 | 0 | 0 | 2.64 | 2.13 | 9.37 | 88.53 | 7.52 | 47.74 | 0.51 | 0.0 | 0.05 | 0.0 | -13.12 | 0 |
| 2022 (9) | 2.25 | 0 | -2.23 | 0 | 1.65 | -84.76 | 0.11 | 1000.0 | 0.02 | 0 | 1.99 | -36.22 | 0 | 0 | 2.58 | -52.99 | 4.97 | 32.18 | 5.09 | 40.61 | 0.51 | 13.33 | 0.05 | -16.67 | 39.82 | 0 |
| 2021 (8) | -8.16 | 0 | -3.83 | 0 | 10.83 | 0 | 0.01 | 0 | -11.99 | 0 | 3.12 | 205.88 | 0 | 0 | 5.49 | 175.3 | 3.76 | 7.74 | 3.62 | 11.73 | 0.45 | 0.0 | 0.06 | 20.0 | -197.58 | 0 |
| 2020 (7) | 3.44 | -2.55 | -0.12 | 0 | -1.11 | 0 | -0.08 | 0 | 3.32 | 2.79 | 1.02 | 155.0 | 0 | 0 | 1.99 | 140.29 | 3.49 | 25.99 | 3.24 | 9.46 | 0.45 | 4.65 | 0.05 | 0.0 | 91.98 | -10.37 |
| 2019 (6) | 3.53 | 0 | -0.3 | 0 | -3.15 | 0 | 0 | 0 | 3.23 | 0 | 0.4 | -2.44 | 0 | 0 | 0.83 | -13.43 | 2.77 | 62.94 | 2.96 | 37.04 | 0.43 | 16.22 | 0.05 | -16.67 | 102.62 | 0 |
| 2018 (5) | -0.9 | 0 | -1.14 | 0 | 0.67 | 0 | 0.02 | 0 | -2.04 | 0 | 0.41 | 7.89 | 0 | 0 | 0.96 | -4.52 | 1.7 | 46.55 | 2.16 | 86.21 | 0.37 | 12.12 | 0.06 | -14.29 | -34.75 | 0 |
| 2017 (4) | 6.03 | 0 | -0.16 | 0 | -4.18 | 0 | 0 | 0 | 5.87 | 0 | 0.38 | 90.0 | 0 | 0 | 1.00 | 96.13 | 1.16 | 103.51 | 1.16 | 14.85 | 0.33 | 3.12 | 0.07 | 0.0 | 386.54 | 0 |
| 2016 (3) | -5.29 | 0 | -0.31 | 0 | 3.91 | 0 | 0 | 0 | -5.6 | 0 | 0.2 | -16.67 | 0 | 0 | 0.51 | -24.41 | 0.57 | -27.85 | 1.01 | -12.93 | 0.32 | 0.0 | 0.07 | 75.0 | -377.86 | 0 |
| 2015 (2) | 2.2 | 780.0 | 0.12 | -55.56 | -0.26 | 0 | -0.03 | 0 | 2.32 | 346.15 | 0.24 | -11.11 | 0 | 0 | 0.68 | -14.62 | 0.79 | 29.51 | 1.16 | 6.42 | 0.32 | 6.67 | 0.04 | 0.0 | 144.74 | 727.89 |
| 2014 (1) | 0.25 | 0 | 0.27 | 0 | -1.56 | 0 | 0.03 | 0 | 0.52 | 0 | 0.27 | 3.85 | 0 | 0 | 0.79 | 5.49 | 0.61 | -8.96 | 1.09 | 55.71 | 0.3 | 0.0 | 0.04 | -20.0 | 17.48 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 3.39 | 132.19 | 64.56 | -0.61 | 19.74 | 56.12 | -3.12 | -545.71 | -2328.57 | 0.27 | 2800.0 | 200.0 | 2.78 | 297.14 | 314.93 | 0.4 | -59.18 | -58.76 | 0 | 0 | 0 | 1.19 | -75.99 | -69.96 | 4.21 | 161.49 | 214.18 | 2.89 | 80.62 | 172.64 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 111.88 | 33.34 | -35.37 |
| 23Q3 (19) | 1.46 | 114.71 | 148.67 | -0.76 | -362.07 | -985.71 | 0.7 | 138.25 | -80.45 | -0.01 | 50.0 | -200.0 | 0.7 | -27.84 | 122.8 | 0.98 | 164.86 | 326.09 | 0 | 0 | 0 | 4.94 | 203.75 | 284.38 | 1.61 | -15.26 | 75.0 | 1.6 | -0.62 | 26.98 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.91 | 115.94 | 139.16 |
| 23Q2 (18) | 0.68 | 110.3 | -54.97 | 0.29 | 154.72 | 164.44 | -1.83 | -123.64 | 0.54 | -0.02 | -100.0 | -300.0 | 0.97 | 113.6 | -8.49 | 0.37 | -50.67 | -2.63 | 0 | 0 | 0 | 1.63 | -59.67 | -15.48 | 1.9 | 15.15 | 28.38 | 1.61 | 12.59 | 8.05 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 38.86 | 109.24 | -58.05 |
| 23Q1 (17) | -6.6 | -420.39 | -492.86 | -0.53 | 61.87 | -65.62 | 7.74 | 5428.57 | 3465.22 | -0.01 | -111.11 | 0 | -7.13 | -1164.18 | -624.26 | 0.75 | -22.68 | 82.93 | 0 | 0 | 0 | 4.04 | 2.16 | 47.09 | 1.65 | 23.13 | 34.15 | 1.43 | 34.91 | 11.72 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | 0.0 | -420.38 | -342.84 | -452.82 |
| 22Q4 (16) | 2.06 | 168.67 | 196.71 | -1.39 | -1885.71 | -148.21 | 0.14 | -96.09 | -95.69 | 0.09 | 800.0 | 1000.0 | 0.67 | 121.82 | 124.91 | 0.97 | 321.74 | 83.02 | 0 | 0 | 0 | 3.95 | 207.16 | 23.83 | 1.34 | 45.65 | 106.15 | 1.06 | -15.87 | 37.66 | 0.12 | -7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 173.11 | 180.78 | 173.14 |
| 22Q3 (15) | -3.0 | -298.68 | 2.6 | -0.07 | 84.44 | 91.95 | 3.58 | 294.57 | -21.15 | 0.01 | 0.0 | 200.0 | -3.07 | -389.62 | 22.28 | 0.23 | -39.47 | -65.15 | 0 | 0 | 0 | 1.29 | -33.21 | -72.54 | 0.92 | -37.84 | -20.0 | 1.26 | -15.44 | 22.33 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | -214.29 | -331.32 | 19.99 |
| 22Q2 (14) | 1.51 | -10.12 | 199.34 | -0.45 | -40.62 | 54.08 | -1.84 | -700.0 | -217.2 | 0.01 | 0 | 150.0 | 1.06 | -22.06 | 142.4 | 0.38 | -7.32 | -32.14 | 0 | 0 | 0 | 1.93 | -29.82 | -52.88 | 1.48 | 20.33 | 68.18 | 1.49 | 16.41 | 73.26 | 0.13 | 8.33 | 18.18 | 0.01 | 0.0 | 0.0 | 92.64 | -22.25 | 159.73 |
| 22Q1 (13) | 1.68 | 178.87 | 217.48 | -0.32 | 42.86 | 77.3 | -0.23 | -107.08 | -115.54 | 0 | 100.0 | -100.0 | 1.36 | 150.56 | 147.89 | 0.41 | -22.64 | -70.07 | 0 | 0 | 0 | 2.74 | -13.99 | -75.12 | 1.23 | 89.23 | 14.95 | 1.28 | 66.23 | 33.33 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 119.15 | 150.34 | 189.99 |
| 21Q4 (12) | -2.13 | 30.84 | -133.65 | -0.56 | 35.63 | -1.82 | 3.25 | -28.41 | 174.37 | -0.01 | 0.0 | 0 | -2.69 | 31.9 | -146.54 | 0.53 | -19.7 | 15.22 | 0 | 0 | 0 | 3.19 | -31.88 | -0.6 | 0.65 | -43.48 | -9.72 | 0.77 | -25.24 | 32.76 | 0.12 | 9.09 | 0.0 | 0.01 | 0.0 | -50.0 | -236.67 | 11.63 | -126.92 |
| 21Q3 (11) | -3.08 | -102.63 | -732.43 | -0.87 | 11.22 | -307.14 | 4.54 | 189.17 | 301.77 | -0.01 | 50.0 | 85.71 | -3.95 | -58.0 | -8000.0 | 0.66 | 17.86 | 78.38 | 0 | 0 | 0 | 4.68 | 14.59 | 51.67 | 1.15 | 30.68 | 45.57 | 1.03 | 19.77 | 18.39 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -267.83 | -72.68 | -616.62 |
| 21Q2 (10) | -1.52 | -6.29 | -29.91 | -0.98 | 30.5 | -9900.0 | 1.57 | 6.08 | 80.46 | -0.02 | -150.0 | -150.0 | -2.5 | 11.97 | -115.52 | 0.56 | -59.12 | 273.33 | 0 | 0 | 0 | 4.09 | -62.94 | 246.36 | 0.88 | -17.76 | -19.27 | 0.86 | -10.42 | -4.44 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -155.10 | -17.14 | -35.22 |
| 21Q1 (9) | -1.43 | -122.59 | -5.93 | -1.41 | -156.36 | -14200.0 | 1.48 | 133.87 | 17.46 | 0.04 | 0 | 500.0 | -2.84 | -149.13 | -111.94 | 1.37 | 197.83 | 3325.0 | 0 | 0 | 0 | 11.03 | 243.63 | 3242.27 | 1.07 | 48.61 | 20.22 | 0.96 | 65.52 | 7.87 | 0.11 | -8.33 | 0.0 | 0.01 | -50.0 | 0.0 | -132.41 | -115.06 | 0.94 |
| 20Q4 (8) | 6.33 | 1810.81 | 134.44 | -0.55 | -230.95 | -323.08 | -4.37 | -486.73 | -0.46 | 0 | 100.0 | 100.0 | 5.78 | 11460.0 | 124.9 | 0.46 | 24.32 | 411.11 | 0 | 0 | 0 | 3.21 | 3.94 | 385.43 | 0.72 | -8.86 | 33.33 | 0.58 | -33.33 | -20.55 | 0.12 | 9.09 | 9.09 | 0.02 | 100.0 | 100.0 | 879.17 | 2452.36 | 176.77 |
| 20Q3 (7) | -0.37 | 68.38 | -177.08 | 0.42 | 4100.0 | 700.0 | 1.13 | 29.89 | -32.74 | -0.07 | -275.0 | -250.0 | 0.05 | 104.31 | -87.8 | 0.37 | 146.67 | 236.36 | 0 | 0 | 0 | 3.09 | 161.7 | 181.33 | 0.79 | -27.52 | 5.33 | 0.87 | -3.33 | 11.54 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -37.37 | 67.42 | -170.08 |
| 20Q2 (6) | -1.17 | 13.33 | -264.79 | 0.01 | 0.0 | 200.0 | 0.87 | -30.95 | 156.49 | 0.04 | 500.0 | 0.0 | -1.16 | 13.43 | -265.71 | 0.15 | 275.0 | 200.0 | 0 | 0 | 0 | 1.18 | 257.59 | 218.65 | 1.09 | 22.47 | 36.25 | 0.9 | 1.12 | 20.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -114.71 | 14.18 | -240.56 |
| 20Q1 (5) | -1.35 | -150.0 | -275.0 | 0.01 | 107.69 | 111.11 | 1.26 | 128.97 | 17.76 | -0.01 | 50.0 | -200.0 | -1.34 | -152.14 | -197.78 | 0.04 | -55.56 | -73.33 | 0 | 0 | 0 | 0.33 | -50.09 | -75.67 | 0.89 | 64.81 | 32.84 | 0.89 | 21.92 | 27.14 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -133.66 | -142.08 | -204.46 |
| 19Q4 (4) | 2.7 | 462.5 | 0.0 | -0.13 | -85.71 | 0.0 | -4.35 | -358.93 | 0.0 | -0.02 | 0.0 | 0.0 | 2.57 | 526.83 | 0.0 | 0.09 | -18.18 | 0.0 | 0 | 0 | 0.0 | 0.66 | -39.76 | 0.0 | 0.54 | -28.0 | 0.0 | 0.73 | -6.41 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 317.65 | 495.59 | 0.0 |
| 19Q3 (3) | 0.48 | -32.39 | 0.0 | -0.07 | -600.0 | 0.0 | 1.68 | 209.09 | 0.0 | -0.02 | -150.0 | 0.0 | 0.41 | -41.43 | 0.0 | 0.11 | 120.0 | 0.0 | 0 | 0 | 0.0 | 1.10 | 196.41 | 0.0 | 0.75 | -6.25 | 0.0 | 0.78 | 4.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 53.33 | -34.65 | 0.0 |
| 19Q2 (2) | 0.71 | 297.22 | 0.0 | -0.01 | 88.89 | 0.0 | -1.54 | -243.93 | 0.0 | 0.04 | 300.0 | 0.0 | 0.7 | 255.56 | 0.0 | 0.05 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.37 | -72.69 | 0.0 | 0.8 | 19.4 | 0.0 | 0.75 | 7.14 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.61 | 285.89 | 0.0 |
| 19Q1 (1) | -0.36 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -43.90 | 0.0 | 0.0 |
