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 | 5.36 | -33.0 | -1.81 | 0 | -0.15 | 0 | 6.42 | -12.41 | 0.82 | 2.5 | 0 | 0 | 5.13 | -3.79 | 0.65 | 44.44 | 4.04 | 49.63 | 0.63 | 21.15 | 0.02 | 0.0 | 22.60 | 0 |
| 2022 (9) | -0.67 | 0 | 8.0 | 29.66 | -1.65 | 0 | 0.16 | 1500.0 | 7.33 | 18.99 | 0.8 | 233.33 | 0 | 0 | 5.33 | 183.56 | 0.45 | 200.0 | 2.7 | -12.05 | 0.52 | 13.04 | 0.02 | 0.0 | -20.68 | 0 |
| 2021 (8) | -0.01 | 0 | 6.17 | 3.87 | -2.47 | 0 | 0.01 | 0 | 6.16 | 30.79 | 0.24 | 0 | 0 | 0 | 1.88 | 0 | 0.15 | 150.0 | 3.07 | -5.25 | 0.46 | 15.0 | 0.02 | 100.0 | -0.28 | 0 |
| 2020 (7) | -1.23 | 0 | 5.94 | 1505.41 | -1.34 | 0 | -0.02 | 0 | 4.71 | 0 | 0 | 0 | -0.34 | 0 | -0.00 | 0 | 0.06 | -79.31 | 3.24 | 11.72 | 0.4 | 14.29 | 0.01 | -50.0 | -33.70 | 0 |
| 2019 (6) | -0.78 | 0 | 0.37 | -85.6 | -0.97 | 0 | -0.07 | 0 | -0.41 | 0 | 0 | 0 | -0.75 | 0 | -0.00 | 0 | 0.29 | -19.44 | 2.9 | -35.98 | 0.35 | 2.94 | 0.02 | -33.33 | -23.85 | 0 |
| 2018 (5) | -0.54 | 0 | 2.57 | 756.67 | -2.12 | 0 | -0.07 | 0 | 2.03 | 0 | 0 | 0 | -0.21 | 0 | -0.00 | 0 | 0.36 | 350.0 | 4.53 | -16.27 | 0.34 | 3.03 | 0.03 | -25.0 | -11.02 | 0 |
| 2017 (4) | -0.51 | 0 | 0.3 | -92.27 | -0.99 | 0 | -0.12 | 0 | -0.21 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.08 | -50.0 | 5.41 | 2.27 | 0.33 | 6.45 | 0.04 | 0.0 | -8.82 | 0 |
| 2016 (3) | 0.18 | -67.86 | 3.88 | 0 | -0.67 | 0 | -0.03 | 0 | 4.06 | 4975.0 | 0 | 0 | 0.11 | 0 | -0.00 | 0 | 0.16 | -54.29 | 5.29 | 21.05 | 0.31 | 0.0 | 0.04 | 0.0 | 3.19 | -73.1 |
| 2015 (2) | 0.56 | -39.13 | -0.48 | 0 | -0.27 | 0 | 0.12 | 140.0 | 0.08 | -88.89 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.35 | 52.17 | 4.37 | 36.56 | 0.31 | -3.12 | 0.04 | 33.33 | 11.86 | -54.22 |
| 2014 (1) | 0.92 | -16.36 | -0.2 | 0 | -0.61 | 0 | 0.05 | 0 | 0.72 | -38.98 | 0.28 | 0 | 0 | 0 | 2.36 | 0 | 0.23 | -25.81 | 3.2 | 7.74 | 0.32 | 3.23 | 0.03 | 50.0 | 25.92 | -22.25 |
| 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) | 0.03 | -94.64 | 102.08 | 5.26 | 10420.0 | -38.98 | -0.27 | 67.86 | -235.0 | 0.1 | 266.67 | 0.0 | 5.29 | 767.21 | -26.32 | 0.2 | -20.0 | 433.33 | 0 | 0 | 0 | 5.57 | -19.78 | 486.26 | 0.07 | -22.22 | -56.25 | 0.71 | -13.41 | 51.06 | 0.16 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 3.41 | -93.97 | 101.47 |
| 23Q3 (19) | 0.56 | 450.0 | -15.15 | 0.05 | -86.11 | -75.0 | -0.84 | 0 | 48.78 | -0.06 | 72.73 | 14.29 | 0.61 | 205.0 | -29.07 | 0.25 | 4.17 | -47.92 | 0 | 0 | 0 | 6.94 | 22.97 | -39.53 | 0.09 | -60.87 | -30.77 | 0.82 | 38.98 | -13.68 | 0.16 | 6.67 | 23.08 | 0.01 | 0.0 | 0.0 | 56.57 | 365.15 | -6.58 |
| 23Q2 (18) | -0.16 | -125.4 | -200.0 | 0.36 | 212.5 | 144.44 | 0 | 100.0 | 0 | -0.22 | -833.33 | -650.0 | 0.2 | -35.48 | 130.77 | 0.24 | 84.62 | -4.0 | 0 | 0 | 0 | 5.65 | 97.65 | -18.23 | 0.23 | -14.81 | 91.67 | 0.59 | -69.43 | -11.94 | 0.15 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | -21.33 | -170.77 | -206.67 |
| 23Q1 (17) | 0.63 | 143.75 | 1360.0 | -0.32 | -103.71 | 0 | -0.7 | -450.0 | -250.0 | 0.03 | -70.0 | -62.5 | 0.31 | -95.68 | 720.0 | 0.13 | 316.67 | 0.0 | 0 | 0 | 0 | 2.86 | 298.1 | -33.19 | 0.27 | 68.75 | 575.0 | 1.93 | 310.64 | 216.39 | 0.15 | 7.14 | 25.0 | 0.01 | 0.0 | 0.0 | 30.14 | 112.98 | 546.12 |
| 22Q4 (16) | -1.44 | -318.18 | -152.63 | 8.62 | 4210.0 | 133.6 | 0.2 | 112.2 | 0 | 0.1 | 242.86 | 300.0 | 7.18 | 734.88 | 130.13 | -0.06 | -112.5 | -220.0 | 0 | 0 | -100.0 | -1.44 | -112.56 | -180.48 | 0.16 | 23.08 | 633.33 | 0.47 | -50.53 | -53.0 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0.0 | -232.26 | -483.58 | -360.44 |
| 22Q3 (15) | 0.66 | 312.5 | 112.9 | 0.2 | 124.69 | 176.92 | -1.64 | 0 | -102.47 | -0.07 | -275.0 | -800.0 | 0.86 | 232.31 | 1620.0 | 0.48 | 92.0 | 300.0 | 0 | 0 | 100.0 | 11.48 | 66.28 | 192.82 | 0.13 | 8.33 | 285.71 | 0.95 | 41.79 | 86.27 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | 0 | 60.55 | 202.75 | 23.05 |
| 22Q2 (14) | 0.16 | 420.0 | 223.08 | -0.81 | 0 | -118.62 | 0 | 100.0 | 100.0 | 0.04 | -50.0 | 180.0 | -0.65 | -1200.0 | -115.4 | 0.25 | 92.31 | 1150.0 | 0 | 0 | 100.0 | 6.91 | 61.5 | 1187.98 | 0.12 | 200.0 | -7.69 | 0.67 | 9.84 | -2.9 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0 | 20.00 | 396.0 | 223.08 |
| 22Q1 (13) | -0.05 | 91.23 | -113.51 | 0 | -100.0 | 100.0 | -0.2 | 0 | 74.03 | 0.08 | 260.0 | -20.0 | -0.05 | -101.6 | 96.0 | 0.13 | 160.0 | 116.67 | 0 | -100.0 | 100.0 | 4.28 | 138.62 | 126.64 | 0.04 | 233.33 | -66.67 | 0.61 | -39.0 | -29.89 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0 | -6.76 | 86.61 | -117.9 |
| 21Q4 (12) | -0.57 | -283.87 | -147.83 | 3.69 | 1519.23 | -10.44 | 0 | 100.0 | 100.0 | -0.05 | -600.0 | 44.44 | 3.12 | 6140.0 | -19.79 | 0.05 | -58.33 | 0 | 0.27 | 307.69 | 400.0 | 1.79 | -54.3 | 0 | -0.03 | 57.14 | -137.5 | 1.0 | 96.08 | -18.7 | 0.12 | 0.0 | 20.0 | 0.01 | 0 | 0 | -50.44 | -202.51 | -191.69 |
| 21Q3 (11) | 0.31 | 338.46 | -18.42 | -0.26 | -105.98 | 58.73 | -0.81 | 8.99 | 36.22 | 0.01 | 120.0 | -96.55 | 0.05 | -98.82 | 120.0 | 0.12 | 500.0 | 0 | -0.13 | -44.44 | 0.0 | 3.92 | 631.37 | 0 | -0.07 | -153.85 | -450.0 | 0.51 | -26.09 | -45.74 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 49.21 | 402.81 | 34.67 |
| 21Q2 (10) | -0.13 | -135.14 | 81.43 | 4.35 | 368.52 | 343.88 | -0.89 | -15.58 | 0 | -0.05 | -150.0 | -600.0 | 4.22 | 437.6 | 1407.14 | 0.02 | -66.67 | 0 | -0.09 | -80.0 | -280.0 | 0.54 | -71.58 | 0 | 0.13 | 8.33 | 160.0 | 0.69 | -20.69 | -25.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -16.25 | -143.04 | 76.32 |
| 21Q1 (9) | 0.37 | 260.87 | 154.41 | -1.62 | -139.32 | -210.96 | -0.77 | -185.19 | -485.0 | 0.1 | 211.11 | 141.67 | -1.25 | -132.13 | -260.26 | 0.06 | 0 | 0 | -0.05 | 44.44 | 0.0 | 1.89 | 0 | 0 | 0.12 | 50.0 | 250.0 | 0.87 | -29.27 | 480.0 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 37.76 | 318.32 | 113.88 |
| 20Q4 (8) | -0.23 | -160.53 | -9.52 | 4.12 | 753.97 | 3269.23 | -0.27 | 78.74 | -154.0 | -0.09 | -131.03 | -550.0 | 3.89 | 1656.0 | 1244.12 | 0 | 0 | 0 | -0.09 | 30.77 | 88.0 | -0.00 | 0 | 0 | 0.08 | 300.0 | 0.0 | 1.23 | 30.85 | 35.16 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | -17.29 | -147.33 | 17.65 |
| 20Q3 (7) | 0.38 | 154.29 | -38.71 | -0.63 | -164.29 | -600.0 | -1.27 | 0 | -13.39 | 0.29 | 2800.0 | 583.33 | -0.25 | -189.29 | -147.17 | 0 | 0 | 0 | -0.13 | -360.0 | 0 | -0.00 | 0 | 0 | 0.02 | -60.0 | 140.0 | 0.94 | 2.17 | 20.51 | 0.1 | 0.0 | 11.11 | 0 | 0 | -100.0 | 36.54 | 153.24 | -48.14 |
| 20Q2 (6) | -0.7 | -2.94 | -268.42 | 0.98 | -32.88 | 300.0 | 0 | -100.0 | 100.0 | 0.01 | 104.17 | 0 | 0.28 | -64.1 | 141.18 | 0 | 0 | 0 | 0.05 | 200.0 | 0 | -0.00 | 0 | 0 | 0.05 | 162.5 | -64.29 | 0.92 | 513.33 | 475.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | -68.63 | 74.77 | 9.7 |
| 20Q1 (5) | -0.68 | -223.81 | 32.0 | 1.46 | 1223.08 | 35.19 | 0.2 | -60.0 | -13.04 | -0.24 | -1300.0 | -26.32 | 0.78 | 329.41 | 875.0 | 0 | 0 | 0 | -0.05 | 93.33 | 0 | -0.00 | 0 | 0 | -0.08 | -200.0 | -161.54 | 0.15 | -83.52 | -85.71 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | -272.00 | -1195.24 | -207.36 |
| 19Q4 (4) | -0.21 | -133.87 | 0.0 | -0.13 | -44.44 | 0.0 | 0.5 | 144.64 | 0.0 | 0.02 | 133.33 | 0.0 | -0.34 | -164.15 | 0.0 | 0 | 0 | 0.0 | -0.75 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.08 | 260.0 | 0.0 | 0.91 | 16.67 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -21.00 | -129.81 | 0.0 |
| 19Q3 (3) | 0.62 | 426.32 | 0.0 | -0.09 | 81.63 | 0.0 | -1.12 | -96.49 | 0.0 | -0.06 | 0 | 0.0 | 0.53 | 177.94 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -135.71 | 0.0 | 0.78 | 387.5 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 70.45 | 192.7 | 0.0 |
| 19Q2 (2) | -0.19 | 81.0 | 0.0 | -0.49 | -145.37 | 0.0 | -0.57 | -347.83 | 0.0 | 0 | 100.0 | 0.0 | -0.68 | -950.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | 7.69 | 0.0 | 0.16 | -84.76 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | -76.00 | 14.12 | 0.0 |
| 19Q1 (1) | -1.0 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -88.50 | 0.0 | 0.0 |
