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) | 0.86 | 0 | -0.29 | 0 | 2.81 | 0 | 0.01 | 0 | 0.57 | 0 | 0.22 | 46.67 | -0.09 | 0 | 1.21 | 14.62 | 1.81 | 60.18 | 1.39 | 85.33 | 0.76 | 2.7 | 0.05 | 150.0 | 39.09 | 0 |
| 2022 (9) | -0.15 | 0 | -0.18 | 0 | -2.79 | 0 | -0.16 | 0 | -0.33 | 0 | 0.15 | -50.0 | -0.15 | 0 | 1.06 | -51.83 | 1.13 | 25.56 | 0.75 | 11.94 | 0.74 | 19.35 | 0.02 | 100.0 | -9.93 | 0 |
| 2021 (8) | 1.28 | -38.46 | 0.13 | -83.95 | -2.44 | 0 | -0.12 | 0 | 1.41 | -51.21 | 0.3 | 275.0 | 0 | 0 | 2.19 | 224.01 | 0.9 | 66.67 | 0.67 | 109.38 | 0.62 | -20.51 | 0.01 | 0 | 98.46 | -47.93 |
| 2020 (7) | 2.08 | -48.13 | 0.81 | 0 | -0.03 | 0 | -0.2 | 0 | 2.89 | 33.8 | 0.08 | -71.43 | 0 | 0 | 0.68 | -56.59 | 0.54 | -52.21 | 0.32 | -17.95 | 0.78 | -11.36 | 0 | 0 | 189.09 | -40.11 |
| 2019 (6) | 4.01 | 1079.41 | -1.85 | 0 | -0.39 | 0 | -0.01 | 0 | 2.16 | 468.42 | 0.28 | -31.71 | 0.04 | 0 | 1.56 | -16.65 | 1.13 | -48.4 | 0.39 | -72.92 | 0.88 | 46.67 | 0 | 0 | 315.75 | 1794.49 |
| 2018 (5) | 0.34 | -71.67 | 0.04 | 0 | -1.45 | 0 | -0.01 | 0 | 0.38 | -63.11 | 0.41 | 13.89 | -0.92 | 0 | 1.87 | 7.71 | 2.19 | -5.6 | 1.44 | 10.77 | 0.6 | 1.69 | 0 | 0 | 16.67 | -73.75 |
| 2017 (4) | 1.2 | 2.56 | -0.17 | 0 | 0.39 | -69.05 | -0.2 | 0 | 1.03 | 0 | 0.36 | -40.98 | 0.06 | 0 | 1.74 | -42.81 | 2.32 | -9.73 | 1.3 | 13.04 | 0.59 | 5.36 | 0 | 0 | 63.49 | -7.2 |
| 2016 (3) | 1.17 | -29.09 | -1.22 | 0 | 1.26 | 0 | -0.05 | 0 | -0.05 | 0 | 0.61 | 258.82 | -0.01 | 0 | 3.04 | 174.88 | 2.57 | 135.78 | 1.15 | 88.52 | 0.56 | 1.82 | 0 | 0 | 68.42 | -51.9 |
| 2015 (2) | 1.65 | 725.0 | 0.52 | 0 | -0.31 | 0 | 0.01 | -94.12 | 2.17 | 0 | 0.17 | -85.22 | 0.16 | 0 | 1.10 | -84.09 | 1.09 | -42.93 | 0.61 | -40.2 | 0.55 | -5.17 | 0 | 0 | 142.24 | 1037.93 |
| 2014 (1) | 0.2 | -52.38 | -1.93 | 0 | 0.7 | 0 | 0.17 | 21.43 | -1.73 | 0 | 1.15 | 21.05 | -0.16 | 0 | 6.94 | -3.87 | 1.91 | 9.14 | 1.02 | -57.68 | 0.58 | 52.63 | 0 | 0 | 12.50 | -16.96 |
| 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) | -0.22 | -144.44 | -257.14 | 0.42 | 0.0 | 250.0 | 1.3 | -22.62 | 1028.57 | 0.01 | 0 | 125.0 | 0.2 | -39.39 | 242.86 | 0.08 | 0.0 | 100.0 | 0.03 | 160.0 | 137.5 | 1.55 | -5.63 | 52.62 | 0.95 | 120.93 | 75.93 | 0.6 | 81.82 | 87.5 | 0.19 | -5.0 | 5.56 | 0.01 | 0.0 | 0.0 | -27.50 | -65.0 | -200.18 |
| 23Q3 (19) | -0.09 | -114.75 | -160.0 | 0.42 | 136.21 | 255.56 | 1.68 | 1966.67 | 169.71 | 0 | 0 | 100.0 | 0.33 | 160.0 | 375.0 | 0.08 | 166.67 | 100.0 | -0.05 | -150.0 | -25.0 | 1.65 | 115.09 | 50.21 | 0.43 | 0 | 126.32 | 0.33 | 135.71 | 135.71 | 0.2 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | -16.67 | -109.02 | -136.67 |
| 23Q2 (18) | 0.61 | 8.93 | 438.89 | -1.16 | -3000.0 | -928.57 | -0.09 | -12.5 | -190.0 | 0 | 100.0 | 100.0 | -0.55 | -191.67 | -1275.0 | 0.03 | 0.0 | 0.0 | -0.02 | 50.0 | -300.0 | 0.77 | 8.16 | -16.07 | 0 | -100.0 | -100.0 | 0.14 | -56.25 | -39.13 | 0.18 | 0.0 | -5.26 | 0.01 | 0.0 | 0.0 | 184.85 | 68.34 | 541.58 |
| 23Q1 (17) | 0.56 | 300.0 | 315.38 | 0.04 | 114.29 | -82.61 | -0.08 | 42.86 | 75.76 | -0.01 | 75.0 | 85.71 | 0.6 | 528.57 | 2100.0 | 0.03 | -25.0 | 0.0 | -0.04 | 50.0 | 0.0 | 0.71 | -30.48 | -21.7 | 0.44 | -18.52 | 528.57 | 0.32 | 0.0 | 357.14 | 0.18 | 0.0 | -5.26 | 0.01 | 0.0 | 0 | 109.80 | 300.0 | 209.8 |
| 22Q4 (16) | 0.14 | -6.67 | 75.0 | -0.28 | -3.7 | 50.88 | -0.14 | 94.19 | 83.13 | -0.04 | 0.0 | 71.43 | -0.14 | -16.67 | 71.43 | 0.04 | 0.0 | 140.0 | -0.08 | -100.0 | -900.0 | 1.02 | -7.12 | 136.34 | 0.54 | 184.21 | 671.43 | 0.32 | 128.57 | 113.33 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 27.45 | -39.61 | 13.24 |
| 22Q3 (15) | 0.15 | 183.33 | 650.0 | -0.27 | -292.86 | -485.71 | -2.41 | -2510.0 | -217.11 | -0.04 | -100.0 | -300.0 | -0.12 | -200.0 | -233.33 | 0.04 | 33.33 | 33.33 | -0.04 | -500.0 | -300.0 | 1.10 | 20.18 | 28.22 | 0.19 | -42.42 | -44.12 | 0.14 | -39.13 | -46.15 | 0.18 | -5.26 | 28.57 | 0.01 | 0.0 | 0 | 45.45 | 208.59 | 809.09 |
| 22Q2 (14) | -0.18 | 30.77 | -122.78 | 0.14 | -39.13 | -85.57 | 0.1 | 130.3 | 171.43 | -0.02 | 71.43 | 0 | -0.04 | -33.33 | -102.27 | 0.03 | 0.0 | -85.0 | 0.01 | 125.0 | -66.67 | 0.91 | 0.91 | -84.73 | 0.33 | 371.43 | -15.38 | 0.23 | 228.57 | 9.52 | 0.19 | 0.0 | 58.33 | 0.01 | 0 | 0 | -41.86 | 58.14 | -117.49 |
| 22Q1 (13) | -0.26 | -425.0 | -166.67 | 0.23 | 140.35 | 167.65 | -0.33 | 60.24 | 53.52 | -0.07 | 50.0 | 0 | -0.03 | 93.88 | -160.0 | 0.03 | 130.0 | -83.33 | -0.04 | -500.0 | 20.0 | 0.90 | 132.26 | -83.68 | 0.07 | 0.0 | -30.0 | 0.07 | -53.33 | 40.0 | 0.19 | 11.76 | -5.0 | 0 | -100.0 | 0 | -100.00 | -512.5 | -164.1 |
| 21Q4 (12) | 0.08 | 300.0 | -91.58 | -0.57 | -914.29 | -112.05 | -0.83 | -9.21 | -248.21 | -0.14 | -800.0 | 76.27 | -0.49 | -644.44 | -108.63 | -0.1 | -433.33 | -100.0 | 0.01 | -50.0 | -92.31 | -2.80 | -427.73 | -94.96 | 0.07 | -79.41 | -80.56 | 0.15 | -42.31 | -25.0 | 0.17 | 21.43 | -22.73 | 0.01 | 0 | 0 | 24.24 | 384.85 | -89.28 |
| 21Q3 (11) | 0.02 | -97.47 | 111.76 | 0.07 | -92.78 | 104.24 | -0.76 | -442.86 | -117.14 | 0.02 | 0 | -85.71 | 0.09 | -94.89 | 104.95 | 0.03 | -85.0 | -25.0 | 0.02 | -33.33 | 112.5 | 0.85 | -85.68 | -35.9 | 0.34 | -12.82 | 54.55 | 0.26 | 23.81 | 160.0 | 0.14 | 16.67 | -22.22 | 0 | 0 | 0 | 5.00 | -97.91 | 108.24 |
| 21Q2 (10) | 0.79 | 102.56 | 19.7 | 0.97 | 385.29 | 459.26 | -0.14 | 80.28 | -450.0 | 0 | 0 | -100.0 | 1.76 | 3420.0 | 351.28 | 0.2 | 11.11 | 900.0 | 0.03 | 160.0 | -40.0 | 5.97 | 7.79 | 613.43 | 0.39 | 290.0 | 290.0 | 0.21 | 320.0 | 5.0 | 0.12 | -40.0 | -36.84 | 0 | 0 | 0 | 239.39 | 53.46 | 41.46 |
| 21Q1 (9) | 0.39 | -58.95 | -39.06 | -0.34 | -107.19 | 83.0 | -0.71 | -226.79 | -153.57 | 0 | 100.0 | 0 | 0.05 | -99.12 | 103.68 | 0.18 | 460.0 | 125.0 | -0.05 | -138.46 | 73.68 | 5.54 | 485.48 | 103.54 | 0.1 | -72.22 | 171.43 | 0.05 | -75.0 | 126.32 | 0.2 | -9.09 | 0.0 | 0 | 0 | 0 | 156.00 | -31.03 | -97.56 |
| 20Q4 (8) | 0.95 | 658.82 | 79.25 | 4.73 | 386.67 | 42.9 | 0.56 | 260.0 | 609.09 | -0.59 | -521.43 | 0 | 5.68 | 412.09 | 47.92 | -0.05 | -225.0 | -155.56 | 0.13 | 181.25 | 0 | -1.44 | -207.76 | -170.56 | 0.36 | 63.64 | 1100.0 | 0.2 | 100.0 | 281.82 | 0.22 | 22.22 | 10.0 | 0 | 0 | 0 | 226.19 | 472.55 | -61.59 |
| 20Q3 (7) | -0.17 | -125.76 | -108.67 | -1.65 | -511.11 | 48.76 | -0.35 | -975.0 | 0.0 | 0.14 | -46.15 | 1500.0 | -1.82 | -566.67 | -44.44 | 0.04 | 100.0 | -60.0 | -0.16 | -420.0 | -420.0 | 1.33 | 59.33 | -36.8 | 0.22 | 120.0 | -68.12 | 0.1 | -50.0 | -75.61 | 0.18 | -5.26 | -18.18 | 0 | 0 | 0 | -60.71 | -135.88 | -119.52 |
| 20Q2 (6) | 0.66 | 3.12 | -37.74 | -0.27 | 86.5 | 81.76 | 0.04 | 114.29 | 0 | 0.26 | 0 | 2700.0 | 0.39 | 128.68 | 192.86 | 0.02 | -75.0 | 0.0 | 0.05 | 126.32 | 350.0 | 0.84 | -69.25 | 86.61 | 0.1 | 171.43 | -41.18 | 0.2 | 205.26 | 185.71 | 0.19 | -5.0 | -17.39 | 0 | 0 | 0 | 169.23 | -97.36 | -52.1 |
| 20Q1 (5) | 0.64 | 20.75 | 42.22 | -2.0 | -160.42 | -334.78 | -0.28 | -154.55 | -450.0 | 0 | 0 | -100.0 | -1.36 | -135.42 | -13500.0 | 0.08 | -11.11 | 33.33 | -0.19 | 0 | 0 | 2.72 | 33.64 | 96.83 | -0.14 | -566.67 | -158.33 | -0.19 | -72.73 | -1050.0 | 0.2 | 0.0 | -13.04 | 0 | 0 | 0 | 6400.00 | 986.79 | 3455.56 |
| 19Q4 (4) | 0.53 | -72.96 | 0.0 | 3.31 | 202.8 | 0.0 | -0.11 | 68.57 | 0.0 | 0 | 100.0 | 0.0 | 3.84 | 404.76 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | -100.0 | 0.0 | 2.04 | -3.48 | 0.0 | 0.03 | -95.65 | 0.0 | -0.11 | -126.83 | 0.0 | 0.2 | -9.09 | 0.0 | 0 | 0 | 0.0 | 588.89 | 89.29 | 0.0 |
| 19Q3 (3) | 1.96 | 84.91 | 0.0 | -3.22 | -117.57 | 0.0 | -0.35 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.26 | -200.0 | 0.0 | 0.1 | 400.0 | 0.0 | 0.05 | 350.0 | 0.0 | 2.11 | 370.46 | 0.0 | 0.69 | 305.88 | 0.0 | 0.41 | 485.71 | 0.0 | 0.22 | -4.35 | 0.0 | 0 | 0 | 0.0 | 311.11 | -11.95 | 0.0 |
| 19Q2 (2) | 1.06 | 135.56 | 0.0 | -1.48 | -221.74 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.42 | -4100.0 | 0.0 | 0.02 | -66.67 | 0.0 | -0.02 | 0 | 0.0 | 0.45 | -67.56 | 0.0 | 0.17 | -29.17 | 0.0 | 0.07 | 250.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 353.33 | 96.3 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 180.00 | 0.0 | 0.0 |
