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) | 4.23 | 0 | -0.04 | 0 | -1.05 | 0 | -0.14 | 0 | 4.19 | 0 | 0.69 | -70.64 | -0.03 | 0 | 2.60 | -64.37 | -2.17 | 0 | -2.16 | 0 | 1.5 | 3.45 | 0.04 | -33.33 | 0.00 | 0 |
| 2022 (9) | -0.46 | 0 | -0.3 | 0 | -2.68 | 0 | -0.21 | 0 | -0.76 | 0 | 2.35 | 197.47 | -0.2 | 0 | 7.29 | 283.86 | -0.96 | 0 | 0.4 | -78.61 | 1.45 | -7.64 | 0.06 | -33.33 | -24.08 | 0 |
| 2021 (8) | 0.44 | -92.06 | -1.54 | 0 | -0.17 | 0 | -0.17 | 0 | -1.1 | 0 | 0.79 | 25.4 | -0.04 | 0 | 1.90 | 17.29 | 1.83 | 0 | 1.87 | 0 | 1.57 | -24.88 | 0.09 | 50.0 | 12.46 | 0 |
| 2020 (7) | 5.54 | 0 | -0.75 | 0 | -1.22 | 0 | 0.3 | 0 | 4.79 | 0 | 0.63 | -33.68 | 0.11 | 0 | 1.62 | -7.86 | -2.79 | 0 | -2.54 | 0 | 2.09 | -34.89 | 0.06 | 20.0 | 0.00 | 0 |
| 2019 (6) | -1.6 | 0 | -0.89 | 0 | -1.52 | 0 | -0.08 | 0 | -2.49 | 0 | 0.95 | -63.46 | -0.05 | 0 | 1.76 | -54.13 | -4.93 | 0 | -3.67 | 0 | 3.21 | 10.69 | 0.05 | -28.57 | 0.00 | 0 |
| 2018 (5) | -4.48 | 0 | -3.48 | 0 | -0.08 | 0 | 0.01 | -96.15 | -7.96 | 0 | 2.6 | -13.04 | -0.08 | 0 | 3.83 | -1.78 | -3.9 | 0 | -3.29 | 0 | 2.9 | 10.69 | 0.07 | -50.0 | 0.00 | 0 |
| 2017 (4) | 0.52 | -94.35 | -0.97 | 0 | -7.04 | 0 | 0.26 | 4.0 | -0.45 | 0 | 2.99 | -32.35 | -0.1 | 0 | 3.90 | -26.18 | -0.75 | 0 | 0.54 | -74.77 | 2.62 | 3.56 | 0.14 | -22.22 | 15.76 | -91.69 |
| 2016 (3) | 9.2 | -8.46 | -4.88 | 0 | -1.05 | 0 | 0.25 | 0 | 4.32 | -30.99 | 4.42 | -2.21 | -0.25 | 0 | 5.28 | -4.55 | 2.98 | -58.95 | 2.14 | -71.66 | 2.53 | 22.22 | 0.18 | 200.0 | 189.69 | 82.71 |
| 2015 (2) | 10.05 | 55.33 | -3.79 | 0 | -4.11 | 0 | -1.8 | 0 | 6.26 | 28.28 | 4.52 | 195.42 | -0.21 | 0 | 5.54 | 160.26 | 7.26 | -2.55 | 7.55 | 4.14 | 2.07 | 5.08 | 0.06 | 0.0 | 103.82 | 48.91 |
| 2014 (1) | 6.47 | -55.62 | -1.59 | 0 | -4.31 | 0 | 0.28 | 0 | 4.88 | -62.11 | 1.53 | -15.93 | -0.06 | 0 | 2.13 | -23.13 | 7.45 | 44.94 | 7.25 | 40.5 | 1.97 | -2.48 | 0.06 | -14.29 | 69.72 | -65.33 |
| 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) | 1.52 | -1.3 | 253.49 | 0.37 | 1133.33 | 223.33 | -0.64 | 15.79 | -8.47 | 0.05 | 150.0 | 126.32 | 1.89 | 20.38 | 1353.85 | -0.3 | -200.0 | -132.97 | 0 | 100.0 | 0 | -3.88 | -196.9 | -126.07 | -0.07 | 80.0 | 91.67 | -0.59 | -591.67 | 19.18 | 0.39 | 5.41 | 5.41 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.54 | 11.59 | 710.53 | 0.03 | 116.67 | 102.42 | -0.76 | -606.67 | -33.33 | 0.02 | 107.69 | 106.9 | 1.57 | 30.83 | 249.52 | 0.3 | -28.57 | -73.45 | -0.01 | 0.0 | 50.0 | 4.00 | -43.24 | -75.72 | -0.35 | 33.96 | 7.89 | 0.12 | 122.64 | -7.69 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 308.00 | 0 | 742.95 |
| 23Q2 (18) | 1.38 | 757.14 | 200.0 | -0.18 | 33.33 | -108.91 | 0.15 | -25.0 | 109.43 | -0.26 | -750.0 | -285.71 | 1.2 | 350.0 | 87.5 | 0.42 | 61.54 | 250.0 | -0.01 | 0 | 93.33 | 7.05 | 45.01 | 462.0 | -0.53 | 56.56 | -340.91 | -0.53 | 53.91 | -171.62 | 0.37 | 0.0 | 2.78 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -0.21 | -148.84 | -170.0 | -0.27 | 10.0 | 65.38 | 0.2 | 133.9 | 150.0 | 0.04 | 121.05 | -69.23 | -0.48 | -469.23 | 0.0 | 0.26 | -71.43 | 30.0 | 0 | 0 | 100.0 | 4.86 | -67.32 | 135.21 | -1.22 | -45.24 | -4166.67 | -1.15 | -57.53 | -542.31 | 0.37 | 0.0 | 2.78 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 0.43 | 126.32 | 72.0 | -0.3 | 75.81 | 62.96 | -0.59 | -3.51 | -521.43 | -0.19 | 34.48 | 0.0 | 0.13 | 112.38 | 123.21 | 0.91 | -19.47 | 313.64 | 0 | 100.0 | 0 | 14.87 | -9.73 | 749.58 | -0.84 | -121.05 | -182.35 | -0.73 | -661.54 | -212.31 | 0.37 | 0.0 | -2.63 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.19 | 113.77 | 124.68 | -1.24 | -161.39 | -235.14 | -0.57 | 64.15 | -2950.0 | -0.29 | -307.14 | 17.14 | -1.05 | -264.06 | 7.89 | 1.13 | 841.67 | 318.52 | -0.02 | 86.67 | 50.0 | 16.47 | 1213.67 | 547.3 | -0.38 | -272.73 | -186.36 | 0.13 | -82.43 | -84.88 | 0.37 | 2.78 | -2.63 | 0.02 | 100.0 | 0.0 | 36.54 | 129.39 | 159.79 |
| 22Q2 (14) | -1.38 | -560.0 | -253.85 | 2.02 | 358.97 | 1018.18 | -1.59 | -2087.5 | -488.89 | 0.14 | 7.69 | -41.67 | 0.64 | 233.33 | 204.92 | 0.12 | -40.0 | 9.09 | -0.15 | -650.0 | -1400.0 | 1.25 | -39.31 | 10.57 | 0.22 | 633.33 | -47.62 | 0.74 | 184.62 | 80.49 | 0.36 | 0.0 | -14.29 | 0.01 | 0.0 | -66.67 | -124.32 | -361.08 | -174.15 |
| 22Q1 (13) | 0.3 | 20.0 | -77.78 | -0.78 | 3.7 | -457.14 | 0.08 | -42.86 | 214.29 | 0.13 | 168.42 | 0.0 | -0.48 | 14.29 | -139.67 | 0.2 | -9.09 | 5.26 | -0.02 | 0 | -200.0 | 2.07 | 18.05 | -5.28 | 0.03 | -97.06 | 160.0 | 0.26 | -60.0 | 620.0 | 0.36 | -5.26 | -7.69 | 0.01 | -50.0 | -50.0 | 47.62 | 100.0 | -87.3 |
| 21Q4 (12) | 0.25 | 132.47 | -77.06 | -0.81 | -118.92 | -331.43 | 0.14 | 600.0 | 129.79 | -0.19 | 45.71 | -179.17 | -0.56 | 50.88 | -138.89 | 0.22 | -18.52 | 200.0 | 0 | 100.0 | 100.0 | 1.75 | -31.22 | 176.53 | 1.02 | 131.82 | 312.5 | 0.65 | -24.42 | 198.48 | 0.38 | 0.0 | -17.39 | 0.02 | 0.0 | 0.0 | 23.81 | 138.96 | 0 |
| 21Q3 (11) | -0.77 | -97.44 | -250.0 | -0.37 | -68.18 | 71.76 | 0.02 | 107.41 | 118.18 | -0.35 | -245.83 | -483.33 | -1.14 | -86.89 | 25.49 | 0.27 | 145.45 | -52.63 | -0.04 | -300.0 | -33.33 | 2.54 | 124.4 | -60.49 | 0.44 | 4.76 | 188.0 | 0.86 | 109.76 | 228.36 | 0.38 | -9.52 | -15.56 | 0.02 | -33.33 | 0.0 | -61.11 | -34.76 | 0 |
| 21Q2 (10) | -0.39 | -128.89 | -115.18 | -0.22 | -57.14 | -175.86 | -0.27 | -285.71 | 63.51 | 0.24 | 84.62 | 41.18 | -0.61 | -150.41 | -121.33 | 0.11 | -42.11 | -8.33 | -0.01 | -150.0 | -112.5 | 1.13 | -48.01 | -14.1 | 0.42 | 940.0 | 148.28 | 0.41 | 920.0 | 178.85 | 0.42 | 7.69 | -25.0 | 0.03 | 50.0 | 200.0 | -45.35 | -112.09 | -100.88 |
| 21Q1 (9) | 1.35 | 23.85 | -35.71 | -0.14 | -140.0 | -100.0 | -0.07 | 85.11 | -177.78 | 0.13 | -45.83 | 360.0 | 1.21 | -15.97 | -40.39 | 0.19 | 186.36 | 11.76 | 0.02 | 200.0 | -75.0 | 2.18 | 195.39 | 45.51 | -0.05 | 89.58 | 94.68 | -0.05 | 92.42 | 92.75 | 0.39 | -15.22 | -37.1 | 0.02 | 0.0 | 100.0 | 375.00 | 0 | 0 |
| 20Q4 (8) | 1.09 | 595.45 | -20.44 | 0.35 | 126.72 | 450.0 | -0.47 | -327.27 | -1040.0 | 0.24 | 500.0 | 260.0 | 1.44 | 194.12 | 13.39 | -0.22 | -138.6 | -162.86 | -0.02 | 33.33 | -200.0 | -2.29 | -135.51 | -191.61 | -0.48 | 4.0 | 30.43 | -0.66 | 1.49 | 1.49 | 0.46 | 2.22 | -36.11 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | -0.22 | -108.56 | 70.27 | -1.31 | -551.72 | -907.69 | -0.11 | 85.14 | 86.42 | -0.06 | -135.29 | -300.0 | -1.53 | -153.5 | -75.86 | 0.57 | 375.0 | 256.25 | -0.03 | -137.5 | 0 | 6.44 | 387.88 | 449.07 | -0.5 | 42.53 | 60.94 | -0.67 | -28.85 | 8.22 | 0.45 | -19.64 | -38.36 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | 100.0 |
| 20Q2 (6) | 2.57 | 22.38 | 1411.76 | 0.29 | 514.29 | 20.83 | -0.74 | -922.22 | -5.71 | 0.17 | 440.0 | 241.67 | 2.86 | 40.89 | 597.56 | 0.12 | -29.41 | 157.14 | 0.08 | 0.0 | 500.0 | 1.32 | -11.94 | 175.75 | -0.87 | 7.45 | 37.86 | -0.52 | 24.64 | 48.0 | 0.56 | -9.68 | -36.36 | 0.01 | 0.0 | 0.0 | 5140.00 | 0 | 0 |
| 20Q1 (5) | 2.1 | 53.28 | 187.5 | -0.07 | 30.0 | 92.22 | 0.09 | 80.0 | 250.0 | -0.05 | 66.67 | -131.25 | 2.03 | 59.84 | 161.52 | 0.17 | -51.43 | -73.44 | 0.08 | 300.0 | 300.0 | 1.50 | -39.95 | -66.41 | -0.94 | -36.23 | 40.13 | -0.69 | -2.99 | 45.67 | 0.62 | -13.89 | -28.74 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 1.37 | 285.14 | 0.0 | -0.1 | 23.08 | 0.0 | 0.05 | 106.17 | 0.0 | -0.15 | -600.0 | 0.0 | 1.27 | 245.98 | 0.0 | 0.35 | 118.75 | 0.0 | 0.02 | 0 | 0.0 | 2.50 | 112.82 | 0.0 | -0.69 | 46.09 | 0.0 | -0.67 | 8.22 | 0.0 | 0.72 | -1.37 | 0.0 | 0.01 | 0.0 | 0.0 | 2283.33 | 130.86 | 0.0 |
| 19Q3 (3) | -0.74 | -535.29 | 0.0 | -0.13 | -154.17 | 0.0 | -0.81 | -15.71 | 0.0 | 0.03 | 125.0 | 0.0 | -0.87 | -312.2 | 0.0 | 0.16 | 176.19 | 0.0 | 0 | 100.0 | 0.0 | 1.17 | 167.31 | 0.0 | -1.28 | 8.57 | 0.0 | -0.73 | 27.0 | 0.0 | 0.73 | -17.05 | 0.0 | 0.01 | 0.0 | 0.0 | -7400.00 | 0 | 0.0 |
| 19Q2 (2) | 0.17 | 107.08 | 0.0 | 0.24 | 126.67 | 0.0 | -0.7 | -1066.67 | 0.0 | -0.12 | -175.0 | 0.0 | 0.41 | 112.42 | 0.0 | -0.21 | -132.81 | 0.0 | -0.02 | 50.0 | 0.0 | -1.74 | -139.05 | 0.0 | -1.4 | 10.83 | 0.0 | -1.0 | 21.26 | 0.0 | 0.88 | 1.15 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -2.4 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -3.3 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 4.46 | 0.0 | 0.0 | -1.57 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
