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) | 1.61 | 123.61 | -0.31 | 0 | -0.34 | 0 | -2.39 | 0 | 1.3 | 0 | 0.57 | -45.71 | 0 | 0 | 5.41 | -28.29 | -1.13 | 0 | 0.3 | -72.97 | 1.11 | 0.91 | 0.02 | 0.0 | 112.59 | 248.71 |
| 2022 (9) | 0.72 | 26.32 | -2.4 | 0 | 0.2 | 0 | -0.84 | 0 | -1.68 | 0 | 1.05 | -60.08 | -0.31 | 0 | 7.55 | -61.48 | 0.39 | 3800.0 | 1.11 | 101.82 | 1.1 | 13.4 | 0.02 | 0.0 | 32.29 | -12.77 |
| 2021 (8) | 0.57 | -78.73 | -3.62 | 0 | -1.13 | 0 | -1.18 | 0 | -3.05 | 0 | 2.63 | 1543.75 | -0.17 | 0 | 19.60 | 1424.94 | 0.01 | 0 | 0.55 | 816.67 | 0.97 | -14.16 | 0.02 | 0.0 | 37.01 | -83.29 |
| 2020 (7) | 2.68 | 43.32 | -0.55 | 0 | 1.59 | 0 | -1.45 | 0 | 2.13 | -24.2 | 0.16 | -68.0 | -0.02 | 0 | 1.29 | -41.01 | -0.87 | 0 | 0.06 | -78.57 | 1.13 | -10.32 | 0.02 | 0.0 | 221.49 | 84.77 |
| 2019 (6) | 1.87 | 0 | 0.94 | -5.05 | -0.28 | 0 | -2.85 | 0 | 2.81 | 28000.0 | 0.5 | -71.43 | -0.03 | 0 | 2.18 | -67.3 | -0.89 | 0 | 0.28 | 600.0 | 1.26 | 18.87 | 0.02 | 100.0 | 119.87 | 0 |
| 2018 (5) | -0.98 | 0 | 0.99 | 0 | -2.49 | 0 | -1.01 | 0 | 0.01 | 0 | 1.75 | 116.05 | 0.02 | 0 | 6.66 | 77.89 | -0.7 | 0 | 0.04 | 100.0 | 1.06 | -25.35 | 0.01 | -50.0 | -88.29 | 0 |
| 2017 (4) | -1.22 | 0 | -3.4 | 0 | 6.32 | 0 | -0.82 | 0 | -4.62 | 0 | 0.81 | -45.64 | -0.06 | 0 | 3.74 | -48.58 | -0.72 | 0 | 0.02 | -66.67 | 1.42 | -17.92 | 0.02 | 0.0 | -83.56 | 0 |
| 2016 (3) | 2.33 | -29.61 | -2.0 | 0 | -1.08 | 0 | -0.35 | 0 | 0.33 | -79.25 | 1.49 | 7.19 | -0.43 | 0 | 7.28 | -38.49 | 0.05 | 0 | 0.06 | 0 | 1.73 | 13.07 | 0.02 | 100.0 | 128.73 | -70.83 |
| 2015 (2) | 3.31 | 224.51 | -1.72 | 0 | 0.29 | -80.41 | 0.09 | 28.57 | 1.59 | 0 | 1.39 | -36.24 | 0 | 0 | 11.84 | -30.86 | -0.76 | 0 | -0.79 | 0 | 1.53 | 2.0 | 0.01 | -66.67 | 441.33 | 42.78 |
| 2014 (1) | 1.02 | 0 | -2.2 | 0 | 1.48 | 0 | 0.07 | -89.23 | -1.18 | 0 | 2.18 | 9.0 | 0.02 | 0 | 17.12 | 15.25 | -0.8 | 0 | -1.2 | 0 | 1.5 | 4.17 | 0.03 | 0.0 | 309.09 | 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) | 2.37 | 88.1 | 11750.0 | -0.46 | -1250.0 | -27.78 | -2.58 | -365.98 | -70.86 | -2.42 | -7966.67 | -146.94 | 1.91 | 46.92 | 661.76 | 0.11 | -8.33 | -50.0 | 0 | 0 | -100.0 | 8.27 | 207.39 | -22.56 | -0.82 | -1071.43 | -90.7 | 1.03 | 642.11 | 368.18 | 0.27 | 0.0 | -12.9 | 0 | -100.0 | -100.0 | 182.31 | -86.98 | 4822.31 |
| 23Q3 (19) | 1.26 | 163.96 | -59.09 | 0.04 | -88.57 | 105.13 | 0.97 | -11.82 | 302.08 | -0.03 | -160.0 | 0.0 | 1.3 | 180.25 | -43.48 | 0.12 | 9.09 | -78.57 | 0 | 0 | 100.0 | 2.69 | -24.17 | -80.54 | -0.07 | 36.36 | -125.0 | -0.19 | 32.14 | -150.0 | 0.27 | -3.57 | -10.0 | 0.01 | 0.0 | 0.0 | 1400.00 | 107.11 | 213.64 |
| 23Q2 (18) | -1.97 | -4825.0 | -74.34 | 0.35 | 252.17 | 132.11 | 1.1 | 511.11 | -51.97 | 0.05 | 0 | -80.0 | -1.62 | -500.0 | 27.03 | 0.11 | -52.17 | -26.67 | 0 | 0 | 100.0 | 3.55 | -74.54 | 35.08 | -0.11 | 8.33 | -125.0 | -0.28 | -7.69 | -171.79 | 0.28 | -3.45 | 12.0 | 0.01 | 0.0 | 0.0 | -19700.00 | -19600.0 | -11231.86 |
| 23Q1 (17) | -0.04 | -300.0 | 96.8 | -0.23 | 36.11 | -35.29 | 0.18 | 111.92 | 280.0 | 0 | 100.0 | 100.0 | -0.27 | 20.59 | 80.99 | 0.23 | 4.55 | 91.67 | 0 | -100.0 | 0 | 13.94 | 30.52 | 141.62 | -0.12 | 72.09 | -209.09 | -0.26 | -218.18 | -316.67 | 0.29 | -6.45 | 20.83 | 0.01 | 0.0 | 0.0 | -100.00 | -2800.0 | 70.4 |
| 22Q4 (16) | 0.02 | -99.35 | -98.97 | -0.36 | 53.85 | 60.44 | -1.51 | -214.58 | -106.85 | -0.98 | -3166.67 | 15.52 | -0.34 | -114.78 | -133.01 | 0.22 | -60.71 | 320.0 | 0.02 | 200.0 | 110.53 | 10.68 | -22.76 | 309.32 | -0.43 | -253.57 | 4.44 | 0.22 | -42.11 | -35.29 | 0.31 | 3.33 | 29.17 | 0.01 | 0.0 | 0.0 | 3.70 | -99.17 | -98.87 |
| 22Q3 (15) | 3.08 | 372.57 | 769.57 | -0.78 | 28.44 | -290.0 | -0.48 | -120.96 | -161.54 | -0.03 | -112.0 | -200.0 | 2.3 | 203.6 | 448.48 | 0.56 | 273.33 | 180.0 | -0.02 | 93.55 | -128.57 | 13.83 | 426.35 | 341.78 | 0.28 | -36.36 | -50.0 | 0.38 | -2.56 | -9.52 | 0.3 | 20.0 | 25.0 | 0.01 | 0.0 | 0 | 446.38 | 356.77 | 740.45 |
| 22Q2 (14) | -1.13 | 9.6 | -4.63 | -1.09 | -541.18 | 51.56 | 2.29 | 2390.0 | 501.75 | 0.25 | 412.5 | 2600.0 | -2.22 | -56.34 | 33.33 | 0.15 | 25.0 | -93.27 | -0.31 | 0 | -1450.0 | 2.63 | -54.47 | -96.57 | 0.44 | 300.0 | 266.67 | 0.39 | 225.0 | 3800.0 | 0.25 | 4.17 | -16.67 | 0.01 | 0.0 | 0.0 | -173.85 | 48.54 | 48.49 |
| 22Q1 (13) | -1.25 | -164.43 | -835.29 | -0.17 | 81.32 | 34.62 | -0.1 | 86.3 | 83.61 | -0.08 | 93.1 | 0 | -1.42 | -237.86 | -1477.78 | 0.12 | 220.0 | -60.0 | 0 | 100.0 | 100.0 | 5.77 | 213.08 | -58.46 | 0.11 | 124.44 | 150.0 | 0.12 | -64.71 | 154.55 | 0.24 | 0.0 | 26.32 | 0.01 | 0.0 | 0.0 | -337.84 | -202.74 | 0 |
| 21Q4 (12) | 1.94 | 521.74 | -41.57 | -0.91 | -355.0 | -1200.0 | -0.73 | -193.59 | -1360.0 | -1.16 | -11500.0 | -205.26 | 1.03 | 256.06 | -68.31 | -0.1 | -150.0 | -350.0 | -0.19 | -371.43 | -850.0 | -5.10 | -263.01 | -358.93 | -0.45 | -180.36 | 26.23 | 0.34 | -19.05 | 326.67 | 0.24 | 0.0 | -17.24 | 0.01 | 0 | 0.0 | 328.81 | 571.78 | -85.14 |
| 21Q3 (11) | -0.46 | 57.41 | -4500.0 | -0.2 | 91.11 | -350.0 | 0.78 | 236.84 | 34.48 | -0.01 | 0.0 | 99.05 | -0.66 | 80.18 | -1042.86 | 0.2 | -91.03 | 400.0 | 0.07 | 450.0 | 600.0 | 3.13 | -95.92 | 386.7 | 0.56 | 366.67 | 900.0 | 0.42 | 4100.0 | -23.64 | 0.24 | -20.0 | -11.11 | 0 | -100.0 | 0 | -69.70 | 79.35 | -5615.15 |
| 21Q2 (10) | -1.08 | -735.29 | -2.86 | -2.25 | -765.38 | -336.84 | -0.57 | 6.56 | -242.5 | -0.01 | 0 | -200.0 | -3.33 | -3600.0 | -3230.0 | 2.23 | 643.33 | 7333.33 | -0.02 | 33.33 | 0 | 76.63 | 451.75 | 6822.45 | 0.12 | 154.55 | 9.09 | 0.01 | 104.55 | 0.0 | 0.3 | 57.89 | 7.14 | 0.01 | 0.0 | 0 | -337.50 | 0 | 6.79 |
| 21Q1 (9) | 0.17 | -94.88 | -59.52 | -0.26 | -271.43 | 82.78 | -0.61 | -1120.0 | -193.85 | 0 | 100.0 | 100.0 | -0.09 | -102.77 | 91.74 | 0.3 | 650.0 | 500.0 | -0.03 | -50.0 | -200.0 | 13.89 | 604.86 | 313.89 | -0.22 | 63.93 | 24.14 | -0.22 | -46.67 | 35.29 | 0.19 | -34.48 | -36.67 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 3.32 | 33300.0 | 91.91 | -0.07 | -187.5 | -117.07 | -0.05 | -108.62 | 87.18 | -0.38 | 63.81 | 87.94 | 3.25 | 4542.86 | 51.87 | 0.04 | 0.0 | 300.0 | -0.02 | -300.0 | -300.0 | 1.97 | 206.4 | 457.64 | -0.61 | -771.43 | 50.81 | -0.15 | -127.27 | -160.0 | 0.29 | 7.41 | -12.12 | 0.01 | 0 | 0 | 2213.33 | 181593.33 | 642.04 |
| 20Q3 (7) | -0.01 | 99.05 | -100.54 | 0.08 | -91.58 | 366.67 | 0.58 | 45.0 | 163.04 | -1.05 | -10600.0 | -3400.0 | 0.07 | 170.0 | -96.17 | 0.04 | 33.33 | -42.86 | 0.01 | 0 | 0.0 | 0.64 | -41.91 | -52.87 | -0.07 | -163.64 | -177.78 | 0.55 | 5400.0 | 0 | 0.27 | -3.57 | -12.9 | 0 | 0 | 0 | -1.22 | 99.66 | -100.2 |
| 20Q2 (6) | -1.05 | -350.0 | -8.25 | 0.95 | 162.91 | 225.0 | 0.4 | -38.46 | -69.47 | 0.01 | 133.33 | -97.37 | -0.1 | 90.83 | 94.22 | 0.03 | -40.0 | -76.92 | 0 | 100.0 | 100.0 | 1.11 | -67.01 | -32.39 | 0.11 | 137.93 | -76.6 | 0.01 | 102.94 | -97.3 | 0.28 | -6.67 | -9.68 | 0 | 0 | 0 | -362.07 | 0 | -153.82 |
| 20Q1 (5) | 0.42 | -75.72 | 156.0 | -1.51 | -468.29 | -215.27 | 0.65 | 266.67 | 332.14 | -0.03 | 99.05 | 40.0 | -1.09 | -150.93 | -294.64 | 0.05 | 400.0 | -82.14 | -0.01 | -200.0 | -200.0 | 3.36 | 849.66 | -15.63 | -0.29 | 76.61 | -38.1 | -0.34 | -236.0 | 2.86 | 0.3 | -9.09 | -3.23 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 1.73 | -6.99 | 0.0 | 0.41 | 1466.67 | 0.0 | -0.39 | 57.61 | 0.0 | -3.15 | -10400.0 | 0.0 | 2.14 | 16.94 | 0.0 | 0.01 | -85.71 | 0.0 | 0.01 | 0.0 | 0.0 | 0.35 | -74.1 | 0.0 | -1.24 | -1477.78 | 0.0 | 0.25 | 0 | 0.0 | 0.33 | 6.45 | 0.0 | 0 | 0 | 0.0 | 298.28 | -50.29 | 0.0 |
| 19Q3 (3) | 1.86 | 291.75 | 0.0 | -0.03 | 96.05 | 0.0 | -0.92 | -170.23 | 0.0 | -0.03 | -107.89 | 0.0 | 1.83 | 205.78 | 0.0 | 0.07 | -46.15 | 0.0 | 0.01 | 120.0 | 0.0 | 1.36 | -16.66 | 0.0 | 0.09 | -80.85 | 0.0 | 0 | -100.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0.0 | 600.00 | 520.62 | 0.0 |
| 19Q2 (2) | -0.97 | -29.33 | 0.0 | -0.76 | -158.02 | 0.0 | 1.31 | 567.86 | 0.0 | 0.38 | 860.0 | 0.0 | -1.73 | -408.93 | 0.0 | 0.13 | -53.57 | 0.0 | -0.05 | -600.0 | 0.0 | 1.64 | -58.83 | 0.0 | 0.47 | 323.81 | 0.0 | 0.37 | 205.71 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0.0 | -142.65 | 0 | 0.0 |
| 19Q1 (1) | -0.75 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
