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) | 1.38 | -45.45 | 6.15 | 0 | -3.96 | 0 | 0.43 | -21.82 | 7.53 | 9312.5 | 0.24 | -83.33 | 0 | 0 | 1.79 | -76.23 | -1.91 | 0 | -0.56 | 0 | 0.37 | -81.95 | 0.07 | -12.5 | 0.00 | 0 |
| 2022 (9) | 2.53 | 0 | -2.45 | 0 | 0.64 | -82.12 | 0.55 | 0 | 0.08 | 0 | 1.44 | -35.71 | 0 | 0 | 7.52 | -11.17 | -4.16 | 0 | 2.4 | 0 | 2.05 | 6.22 | 0.08 | 33.33 | 55.85 | 0 |
| 2021 (8) | -1.17 | 0 | -1.19 | 0 | 3.58 | -52.83 | -0.11 | 0 | -2.36 | 0 | 2.24 | -20.85 | 0 | 0 | 8.47 | 10.68 | -3.54 | 0 | -3.57 | 0 | 1.93 | 45.11 | 0.06 | 50.0 | 0.00 | 0 |
| 2020 (7) | -6.01 | 0 | -0.26 | 0 | 7.59 | -47.26 | -0.3 | 0 | -6.27 | 0 | 2.83 | -12.65 | 0 | 0 | 7.65 | -31.28 | -1.15 | 0 | -0.45 | 0 | 1.33 | 66.25 | 0.04 | 100.0 | -653.26 | 0 |
| 2019 (6) | -13.17 | 0 | -3.16 | 0 | 14.39 | 0 | -0.05 | 0 | -16.33 | 0 | 3.24 | 383.58 | 0 | 0 | 11.13 | 423.78 | -0.3 | 0 | 0.1 | -88.37 | 0.8 | 33.33 | 0.02 | 0.0 | -1431.52 | 0 |
| 2018 (5) | -1.71 | 0 | 5.42 | 0 | -1.95 | 0 | 0.35 | 0 | 3.71 | 0 | 0.67 | -37.96 | 0 | 0 | 2.12 | -47.84 | 0.55 | 3.77 | 0.86 | 120.51 | 0.6 | -3.23 | 0.02 | -50.0 | -115.54 | 0 |
| 2017 (4) | 2.32 | -14.71 | -4.05 | 0 | -2.72 | 0 | -0.25 | 0 | -1.73 | 0 | 1.08 | 237.5 | 0 | 0 | 4.07 | 347.37 | 0.53 | -69.01 | 0.39 | -71.94 | 0.62 | -6.06 | 0.04 | -33.33 | 220.95 | 71.4 |
| 2016 (3) | 2.72 | 53.67 | -1.53 | 0 | -4.19 | 0 | -0.15 | 0 | 1.19 | -74.35 | 0.32 | -54.29 | 0 | 0 | 0.91 | -61.81 | 1.71 | 108.54 | 1.39 | -76.91 | 0.66 | 1.54 | 0.06 | 50.0 | 128.91 | 388.69 |
| 2015 (2) | 1.77 | -65.96 | 2.87 | 0 | -0.95 | 0 | 0.24 | 0 | 4.64 | 0 | 0.7 | 25.0 | 0 | 0 | 2.38 | 46.63 | 0.82 | -72.58 | 6.02 | 109.76 | 0.65 | 6.56 | 0.04 | 0.0 | 26.38 | -82.14 |
| 2014 (1) | 5.2 | 144.13 | -8.29 | 0 | 0 | 0 | -0.53 | 0 | -3.09 | 0 | 0.56 | 250.0 | 0 | 0 | 1.63 | 183.13 | 2.99 | 0 | 2.87 | 0 | 0.61 | -15.28 | 0.04 | 0.0 | 147.73 | 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) | 0.2 | 134.48 | 136.36 | 0.63 | 65.79 | 119.63 | 0.85 | 159.03 | -48.17 | 0.39 | 256.0 | 490.0 | 0.83 | 515.0 | 122.07 | 0.09 | 0 | -81.63 | 0 | 0 | 0 | 2.92 | 0 | -76.38 | -0.37 | 28.85 | 76.43 | 0.07 | 105.93 | -97.61 | 0.1 | 11.11 | -78.72 | 0.02 | 0.0 | 0.0 | 105.26 | 0 | 754.55 |
| 23Q3 (19) | -0.58 | -150.88 | -131.87 | 0.38 | 111.11 | -24.0 | -1.44 | -51.58 | 8.28 | -0.25 | -189.29 | -171.43 | -0.2 | -115.15 | -108.62 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.52 | -173.68 | 49.02 | -1.18 | -140.82 | -202.61 | 0.09 | 0.0 | -83.02 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | 1.14 | 86.89 | 642.86 | 0.18 | -96.37 | -67.86 | -0.95 | 60.74 | -25.0 | 0.28 | 2700.0 | -24.32 | 1.32 | -76.3 | 277.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.19 | 76.83 | 75.0 | -0.49 | -147.57 | 34.67 | 0.09 | 0.0 | -82.35 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q1 (17) | 0.61 | 210.91 | -58.5 | 4.96 | 254.52 | 1753.33 | -2.42 | -247.56 | -281.95 | 0.01 | 110.0 | 116.67 | 5.57 | 248.14 | 376.07 | 0.15 | -69.39 | -81.25 | 0 | 0 | 0 | 4.11 | -66.79 | -77.09 | -0.82 | 47.77 | -1.23 | 1.03 | -64.85 | 211.96 | 0.09 | -80.85 | -83.02 | 0.02 | 0.0 | 0.0 | 53.51 | 432.73 | 0 |
| 22Q4 (16) | -0.55 | -130.22 | -685.71 | -3.21 | -742.0 | -270.74 | 1.64 | 204.46 | 368.85 | -0.1 | -128.57 | -25.0 | -3.76 | -262.07 | -307.73 | 0.49 | 226.67 | -10.91 | 0 | 0 | 0 | 12.37 | 385.05 | 88.98 | -1.57 | -53.92 | -582.61 | 2.93 | 154.78 | 765.91 | 0.47 | -11.32 | -20.34 | 0.02 | 0.0 | 0.0 | -16.08 | -115.02 | 60.94 |
| 22Q3 (15) | 1.82 | 966.67 | 180.18 | 0.5 | -10.71 | 208.7 | -1.57 | -106.58 | -146.04 | 0.35 | -5.41 | 369.23 | 2.32 | 562.86 | 184.98 | 0.15 | 1400.0 | -81.01 | 0 | 0 | 0 | 2.55 | 1137.24 | -80.11 | -1.02 | -34.21 | 26.09 | 1.15 | 253.33 | 192.0 | 0.53 | 3.92 | 15.22 | 0.02 | 0.0 | 0.0 | 107.06 | 0 | 0 |
| 22Q2 (14) | -0.21 | -114.29 | -124.14 | 0.56 | 286.67 | 152.34 | -0.76 | -157.14 | 6.17 | 0.37 | 716.67 | 184.62 | 0.35 | -70.09 | 275.0 | 0.01 | -98.75 | -96.67 | 0 | 0 | 0 | 0.21 | -98.85 | -99.24 | -0.76 | 6.17 | 30.28 | -0.75 | 18.48 | 13.79 | 0.51 | -3.77 | 13.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | 1.47 | 2200.0 | 390.0 | -0.3 | -115.96 | 80.52 | 1.33 | 318.03 | -16.35 | -0.06 | 25.0 | -100.0 | 1.17 | -35.36 | 194.35 | 0.8 | 45.45 | 33.33 | 0 | 0 | 0 | 17.94 | 173.95 | 222.87 | -0.81 | -252.17 | 3.57 | -0.92 | -109.09 | 8.91 | 0.53 | -10.17 | 23.26 | 0.02 | 0.0 | 100.0 | 0.00 | 100.0 | 0 |
| 21Q4 (12) | -0.07 | 96.92 | 98.59 | 1.88 | 508.7 | 622.22 | -0.61 | -117.89 | -108.66 | -0.08 | 38.46 | 70.37 | 1.81 | 166.3 | 133.96 | 0.55 | -30.38 | -62.33 | 0 | 0 | 0 | 6.55 | -48.95 | -39.01 | -0.23 | 83.33 | 54.0 | -0.44 | 64.8 | 8.33 | 0.59 | 28.26 | 47.5 | 0.02 | 0.0 | 100.0 | -41.18 | 0 | 0 |
| 21Q3 (11) | -2.27 | -360.92 | -78.74 | -0.46 | 57.01 | 72.78 | 3.41 | 520.99 | 3.02 | -0.13 | -200.0 | -160.0 | -2.73 | -1265.0 | 7.77 | 0.79 | 163.33 | 54.9 | 0 | 0 | 0 | 12.82 | -52.98 | 140.65 | -1.38 | -26.61 | -820.0 | -1.25 | -43.68 | -503.23 | 0.46 | 2.22 | 24.32 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | 0.87 | 190.0 | 129.79 | -1.07 | 30.52 | -159.12 | -0.81 | -150.94 | -575.0 | 0.13 | 533.33 | 208.33 | -0.2 | 83.87 | 81.98 | 0.3 | -50.0 | -58.33 | 0 | 0 | 0 | 27.27 | 390.91 | 179.92 | -1.09 | -29.76 | -10800.0 | -0.87 | 13.86 | -825.0 | 0.45 | 4.65 | 50.0 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | 0.3 | 106.04 | -90.51 | -1.54 | -327.78 | -5033.33 | 1.59 | -77.41 | 160.23 | -0.03 | 88.89 | -121.43 | -1.24 | 76.74 | -139.62 | 0.6 | -58.9 | 328.57 | 0 | 0 | 0 | 5.56 | -48.25 | 155.56 | -0.84 | -68.0 | -75.0 | -1.01 | -110.42 | -152.5 | 0.43 | 7.5 | 59.26 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -4.97 | -291.34 | 36.2 | -0.36 | 78.7 | 83.64 | 7.04 | 112.69 | -23.97 | -0.27 | -440.0 | -1000.0 | -5.33 | -80.07 | 46.65 | 1.46 | 186.27 | 44.55 | 0 | 0 | 0 | 10.74 | 101.44 | 38.18 | -0.5 | -233.33 | -272.41 | -0.48 | -254.84 | -237.14 | 0.4 | 8.11 | 66.67 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 20Q3 (7) | -1.27 | 56.51 | 14.77 | -1.69 | -193.37 | 18.75 | 3.31 | 2858.33 | -10.78 | -0.05 | 58.33 | -111.63 | -2.96 | -166.67 | 17.09 | 0.51 | -29.17 | -58.54 | 0 | 0 | 0 | 5.33 | -45.3 | -79.33 | -0.15 | -1400.0 | 76.19 | 0.31 | 158.33 | 149.21 | 0.37 | 23.33 | 85.0 | 0.01 | 0.0 | 0 | -184.06 | 72.9 | 0 |
| 20Q2 (6) | -2.92 | -192.41 | -14.06 | 1.81 | 6133.33 | 366.18 | -0.12 | 95.45 | -112.63 | -0.12 | -185.71 | 76.0 | -1.11 | -135.46 | 65.74 | 0.72 | 414.29 | -13.25 | 0 | 0 | 0 | 9.74 | 348.17 | -46.59 | -0.01 | 97.92 | -114.29 | 0.12 | 130.0 | 9.09 | 0.3 | 11.11 | 76.47 | 0.01 | 0.0 | 0 | -679.07 | 0 | 25.73 |
| 20Q1 (5) | 3.16 | 140.56 | 337.59 | -0.03 | 98.64 | -101.66 | -2.64 | -128.51 | -661.7 | 0.14 | 366.67 | 1500.0 | 3.13 | 131.33 | 552.08 | 0.14 | -86.14 | -22.22 | 0 | 0 | 0 | 2.17 | -72.02 | -18.0 | -0.48 | -265.52 | -1100.0 | -0.4 | -214.29 | -248.15 | 0.27 | 12.5 | 42.11 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -7.79 | -422.82 | 0.0 | -2.2 | -5.77 | 0.0 | 9.26 | 149.6 | 0.0 | 0.03 | -93.02 | 0.0 | -9.99 | -179.83 | 0.0 | 1.01 | -17.89 | 0.0 | 0 | 0 | 0.0 | 7.77 | -69.87 | 0.0 | 0.29 | 146.03 | 0.0 | 0.35 | 155.56 | 0.0 | 0.24 | 20.0 | 0.0 | 0.01 | 0 | 0.0 | -1298.33 | 0 | 0.0 |
| 19Q3 (3) | -1.49 | 41.8 | 0.0 | -2.08 | -205.88 | 0.0 | 3.71 | 290.53 | 0.0 | 0.43 | 186.0 | 0.0 | -3.57 | -10.19 | 0.0 | 1.23 | 48.19 | 0.0 | 0 | 0 | 0.0 | 25.79 | 41.36 | 0.0 | -0.63 | -1000.0 | 0.0 | -0.63 | -672.73 | 0.0 | 0.2 | 17.65 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -2.56 | -92.48 | 0.0 | -0.68 | -137.57 | 0.0 | 0.95 | 102.13 | 0.0 | -0.5 | -4900.0 | 0.0 | -3.24 | -775.0 | 0.0 | 0.83 | 361.11 | 0.0 | 0 | 0 | 0.0 | 18.24 | 588.12 | 0.0 | 0.07 | 275.0 | 0.0 | 0.11 | -59.26 | 0.0 | 0.17 | -10.53 | 0.0 | 0 | 0 | 0.0 | -914.29 | -216.22 | 0.0 |
| 19Q1 (1) | -1.33 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -289.13 | 0.0 | 0.0 |
