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) | 3.57 | 0 | 3.37 | -70.57 | -5.31 | 0 | -0.02 | 0 | 6.94 | -8.08 | 0.86 | 207.14 | 0 | 0 | 5.79 | 77.13 | 1.14 | 132.65 | 0.43 | -92.53 | 1.33 | 0.76 | 0.06 | 20.0 | 196.15 | 0 |
| 2022 (9) | -3.9 | 0 | 11.45 | 0 | -9.95 | 0 | -0.04 | 0 | 7.55 | 574.11 | 0.28 | 100.0 | -0.04 | 0 | 3.27 | 289.5 | 0.49 | -55.05 | 5.76 | 526.09 | 1.32 | -2.94 | 0.05 | 0.0 | -54.70 | 0 |
| 2021 (8) | 2.22 | -85.6 | -1.1 | 0 | -3.04 | 0 | -0.08 | 0 | 1.12 | -92.61 | 0.14 | -62.16 | -0.12 | 0 | 0.84 | -33.12 | 1.09 | 0 | 0.92 | 0 | 1.36 | 3.03 | 0.05 | 25.0 | 95.28 | -95.0 |
| 2020 (7) | 15.42 | 0 | -0.27 | 0 | -11.19 | 0 | 1.27 | 0 | 15.15 | 0 | 0.37 | -13.95 | -0.01 | 0 | 1.25 | -75.67 | -0.24 | 0 | -0.55 | 0 | 1.32 | 0.76 | 0.04 | 0.0 | 1903.70 | 0 |
| 2019 (6) | -3.53 | 0 | 0.38 | -58.24 | 0.97 | 0 | -0.07 | 0 | -3.15 | 0 | 0.43 | 53.57 | -0.13 | 0 | 5.16 | 199.41 | -0.6 | 0 | -0.91 | 0 | 1.31 | 8.26 | 0.04 | -20.0 | -802.27 | 0 |
| 2018 (5) | 0.37 | 0 | 0.91 | -64.59 | -1.18 | 0 | 0.17 | -50.0 | 1.28 | 0 | 0.28 | -69.23 | -0.01 | 0 | 1.72 | -70.42 | 2.18 | 303.7 | 1.83 | 1425.0 | 1.21 | 0.0 | 0.05 | -16.67 | 11.97 | 0 |
| 2017 (4) | -4.93 | 0 | 2.57 | 424.49 | -0.28 | 0 | 0.34 | 17.24 | -2.36 | 0 | 0.91 | 56.9 | 0.15 | 0 | 5.82 | 131.98 | 0.54 | -73.0 | 0.12 | -89.83 | 1.21 | -6.92 | 0.06 | 50.0 | -354.68 | 0 |
| 2016 (3) | 4.87 | 0 | 0.49 | 0 | -5.46 | 0 | 0.29 | 0 | 5.36 | 0 | 0.58 | -4.92 | -0.53 | 0 | 2.51 | -14.13 | 2.0 | 18.34 | 1.18 | 0.85 | 1.3 | -9.72 | 0.04 | 33.33 | 193.25 | 0 |
| 2015 (2) | -2.8 | 0 | -0.66 | 0 | -4.58 | 0 | -0.43 | 0 | -3.46 | 0 | 0.61 | 177.27 | 0 | 0 | 2.92 | 414.82 | 1.69 | -69.33 | 1.17 | -64.0 | 1.44 | -15.79 | 0.03 | -50.0 | -106.06 | 0 |
| 2014 (1) | 4.27 | 34.28 | 0.54 | -95.8 | -6.29 | 0 | -0.9 | 0 | 4.81 | -70.03 | 0.22 | -75.28 | 0.1 | -99.34 | 0.57 | -78.59 | 5.51 | 0 | 3.25 | -51.78 | 1.71 | 0.0 | 0.06 | 0.0 | 85.06 | 127.63 |
| 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) | 3.69 | 720.0 | 330.62 | 2.31 | 185.19 | 439.71 | -3.09 | -48.56 | -428.72 | 0.12 | -7.69 | 271.43 | 6.0 | 376.19 | 363.16 | 0.18 | -58.14 | 157.14 | 0 | 100.0 | -100.0 | 2.43 | -85.12 | -29.11 | 0.28 | 64.71 | 103.3 | 0.13 | -81.43 | 106.95 | 0.33 | -2.94 | 3.12 | 0.01 | -50.0 | 0.0 | 785.11 | 1749.36 | 0 |
| 23Q3 (19) | 0.45 | 191.84 | 314.29 | 0.81 | 42.11 | 138.24 | -2.08 | -447.37 | -4.0 | 0.13 | 141.94 | 225.0 | 1.26 | 1475.0 | 869.23 | 0.43 | 168.75 | 207.14 | -0.01 | 0 | -200.0 | 16.35 | 100.29 | 165.1 | 0.17 | 221.43 | 142.86 | 0.7 | 180.46 | 400.0 | 0.34 | 6.25 | 6.25 | 0.02 | 100.0 | 100.0 | 42.45 | 0 | 195.01 |
| 23Q2 (18) | -0.49 | -512.5 | 72.0 | 0.57 | 278.12 | -95.25 | -0.38 | -258.33 | 95.24 | -0.31 | -875.0 | -47.62 | 0.08 | 120.0 | -99.22 | 0.16 | 77.78 | 433.33 | 0 | 0 | 100.0 | 8.16 | 160.32 | 520.41 | -0.14 | -116.87 | -101.58 | -0.87 | -277.55 | -111.04 | 0.32 | -8.57 | -8.57 | 0.01 | -50.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (17) | -0.08 | 95.0 | 76.47 | -0.32 | 52.94 | -45.45 | 0.24 | -74.47 | 126.67 | 0.04 | 157.14 | -80.95 | -0.4 | 82.46 | 28.57 | 0.09 | 28.57 | 200.0 | 0 | -100.0 | 0 | 3.14 | -8.61 | 108.01 | 0.83 | 109.78 | 2666.67 | 0.49 | 126.2 | 222.5 | 0.35 | 9.38 | 2.94 | 0.02 | 100.0 | 100.0 | -9.30 | 0 | 0 |
| 22Q4 (16) | -1.6 | -661.9 | -1433.33 | -0.68 | -300.0 | 54.67 | 0.94 | 147.0 | 2450.0 | -0.07 | -275.0 | 80.0 | -2.28 | -1853.85 | -65.22 | 0.07 | -50.0 | 16.67 | 0.02 | 100.0 | 166.67 | 3.43 | -44.36 | 25.82 | -8.49 | -12228.57 | -3296.0 | -1.87 | -1435.71 | -18800.0 | 0.32 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -0.21 | 88.0 | -275.0 | 0.34 | -97.17 | 209.09 | -2.0 | 74.97 | -20.48 | 0.04 | 119.05 | 144.44 | 0.13 | -98.73 | -43.48 | 0.14 | 366.67 | 380.0 | 0.01 | 116.67 | 120.0 | 6.17 | 368.72 | 323.26 | 0.07 | -99.21 | 121.21 | 0.14 | -98.22 | 800.0 | 0.32 | -8.57 | -5.88 | 0.01 | 0.0 | 0.0 | -44.68 | -110.38 | -222.87 |
| 22Q2 (14) | -1.75 | -414.71 | 4.89 | 12.01 | 5559.09 | 4389.29 | -7.99 | -787.78 | -613.39 | -0.21 | -200.0 | -31.25 | 10.26 | 1932.14 | 583.96 | 0.03 | 0.0 | -70.0 | -0.06 | 0 | -50.0 | 1.32 | -12.72 | -71.32 | 8.88 | 29500.0 | 2964.52 | 7.88 | 2070.0 | 1615.38 | 0.35 | 2.94 | 2.94 | 0.01 | 0.0 | 0.0 | -21.24 | 0 | 0 |
| 22Q1 (13) | -0.34 | -383.33 | -108.9 | -0.22 | 85.33 | -138.6 | -0.9 | -2150.0 | -309.09 | 0.21 | 160.0 | -59.62 | -0.56 | 59.42 | -112.76 | 0.03 | -50.0 | -25.0 | 0 | 100.0 | -100.0 | 1.51 | -44.72 | 295.35 | 0.03 | 112.0 | -98.48 | -0.4 | -4100.0 | -127.78 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (12) | 0.12 | 0.0 | -99.13 | -1.5 | -1463.64 | -97.37 | -0.04 | 97.59 | 99.57 | -0.35 | -288.89 | -150.72 | -1.38 | -700.0 | -110.57 | 0.06 | 220.0 | -57.14 | -0.03 | 40.0 | 82.35 | 2.73 | 198.73 | 351.75 | -0.25 | 24.24 | -124.27 | 0.01 | 150.0 | -98.89 | 0.34 | 0.0 | 3.03 | 0.01 | 0.0 | 200.0 | 33.33 | -8.33 | -97.06 |
| 21Q3 (11) | 0.12 | 106.52 | -97.03 | 0.11 | 139.29 | -62.07 | -1.66 | -48.21 | 69.6 | -0.09 | 43.75 | -156.25 | 0.23 | 110.85 | -94.69 | -0.05 | -150.0 | -350.0 | -0.05 | -25.0 | -25.0 | -2.76 | -160.22 | -471.55 | -0.33 | -6.45 | 43.1 | -0.02 | 96.15 | 96.97 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 36.36 | 0 | 0 |
| 21Q2 (10) | -1.84 | -148.17 | -2200.0 | -0.28 | -149.12 | -21.74 | -1.12 | -409.09 | -267.16 | -0.16 | -130.77 | -6.67 | -2.12 | -148.29 | -583.87 | 0.1 | 150.0 | -16.67 | -0.04 | -500.0 | -157.14 | 4.59 | 1102.98 | -19.34 | -0.31 | -115.66 | 35.42 | -0.52 | -136.11 | -372.73 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (9) | 3.82 | -72.34 | 262.55 | 0.57 | 175.0 | 29.55 | -0.22 | 97.63 | -107.69 | 0.52 | -24.64 | -7.14 | 4.39 | -66.36 | 329.84 | 0.04 | -71.43 | -55.56 | 0.01 | 105.88 | -91.67 | 0.38 | -36.84 | -93.6 | 1.98 | 92.23 | 1090.0 | 1.44 | 60.0 | 311.76 | 0.34 | 3.03 | 6.25 | 0.01 | 200.0 | -50.0 | 213.41 | -81.15 | 0 |
| 20Q4 (8) | 13.81 | 241.83 | 1093.53 | -0.76 | -362.07 | -1185.71 | -9.27 | -69.78 | -4113.64 | 0.69 | 331.25 | 962.5 | 13.05 | 201.39 | 1088.64 | 0.14 | 600.0 | 75.0 | -0.17 | -325.0 | -112.5 | 0.60 | -18.8 | -83.62 | 1.03 | 277.59 | 319.15 | 0.9 | 236.36 | 291.49 | 0.33 | -2.94 | -2.94 | -0.01 | -150.0 | -200.0 | 1131.97 | 0 | 0 |
| 20Q3 (7) | 4.04 | 5150.0 | 924.49 | 0.29 | 226.09 | -51.67 | -5.46 | -914.93 | -647.95 | 0.16 | 206.67 | 45.45 | 4.33 | 1496.77 | 3836.36 | 0.02 | -83.33 | -33.33 | -0.04 | -157.14 | 0 | 0.74 | -86.93 | -39.78 | -0.58 | -20.83 | -341.67 | -0.66 | -500.0 | -257.14 | 0.34 | 0.0 | -5.56 | 0.02 | 0 | 100.0 | 0.00 | 100.0 | 100.0 |
| 20Q2 (6) | -0.08 | 96.6 | 91.01 | -0.23 | -152.27 | -15.0 | 0.67 | -76.57 | -63.19 | -0.15 | -126.79 | 34.78 | -0.31 | 83.77 | 71.56 | 0.12 | 33.33 | -47.83 | 0.07 | -41.67 | 450.0 | 5.69 | -4.58 | -48.57 | -0.48 | -140.0 | -140.0 | -0.11 | 83.82 | 81.03 | 0.34 | 6.25 | 9.68 | 0 | -100.0 | -100.0 | -34.78 | 0 | 0 |
| 20Q1 (5) | -2.35 | -69.06 | -209.21 | 0.44 | 528.57 | 588.89 | 2.86 | 1400.0 | 2500.0 | 0.56 | 800.0 | 330.77 | -1.91 | -44.7 | -124.71 | 0.09 | 12.5 | -10.0 | 0.12 | 250.0 | 500.0 | 5.96 | 61.67 | -1.06 | -0.2 | 57.45 | -17.65 | -0.68 | -44.68 | -142.86 | 0.32 | -5.88 | 3.23 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | -1.39 | -183.67 | 0.0 | 0.07 | -88.33 | 0.0 | -0.22 | 69.86 | 0.0 | -0.08 | -172.73 | 0.0 | -1.32 | -1300.0 | 0.0 | 0.08 | 166.67 | 0.0 | -0.08 | 0 | 0.0 | 3.69 | 198.62 | 0.0 | -0.47 | -295.83 | 0.0 | -0.47 | -211.9 | 0.0 | 0.34 | -5.56 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.49 | 44.94 | 0.0 | 0.6 | 400.0 | 0.0 | -0.73 | -140.11 | 0.0 | 0.11 | 147.83 | 0.0 | 0.11 | 110.09 | 0.0 | 0.03 | -86.96 | 0.0 | 0 | 100.0 | 0.0 | 1.23 | -88.84 | 0.0 | 0.24 | 220.0 | 0.0 | 0.42 | 172.41 | 0.0 | 0.36 | 16.13 | 0.0 | 0.01 | 0.0 | 0.0 | -62.03 | 0 | 0.0 |
| 19Q2 (2) | -0.89 | -17.11 | 0.0 | -0.2 | -122.22 | 0.0 | 1.82 | 1554.55 | 0.0 | -0.23 | -276.92 | 0.0 | -1.09 | -28.24 | 0.0 | 0.23 | 130.0 | 0.0 | -0.02 | 33.33 | 0.0 | 11.06 | 83.56 | 0.0 | -0.2 | -17.65 | 0.0 | -0.58 | -107.14 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.76 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 6.02 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1900.00 | 0.0 | 0.0 |
