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) | -0.65 | 0 | -1.39 | 0 | 3.01 | 840.62 | 0.04 | -42.86 | -2.04 | 0 | 0.46 | -11.54 | 0 | 0 | 2.99 | -4.13 | -2.85 | 0 | -2.71 | 0 | 1.3 | -36.59 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | 1.56 | 246.67 | -0.49 | 0 | 0.32 | 0 | 0.07 | 0 | 1.07 | 0 | 0.52 | -22.39 | 0 | 0 | 3.11 | 4.2 | -2.74 | 0 | -2.67 | 0 | 2.05 | -17.67 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | 0.45 | -67.86 | -0.46 | 0 | -0.97 | 0 | -0.16 | 0 | -0.01 | 0 | 0.67 | 91.43 | 0 | 0 | 2.99 | 58.73 | -0.55 | 0 | -0.85 | 0 | 2.49 | -17.55 | 0.02 | -50.0 | 27.11 | -93.61 |
| 2020 (7) | 1.4 | 105.88 | -0.23 | 0 | -0.48 | 0 | 0.28 | 0 | 1.17 | 0 | 0.35 | -70.09 | 0.05 | -73.68 | 1.88 | -63.31 | -2.21 | 0 | -2.73 | 0 | 3.02 | -9.04 | 0.04 | -33.33 | 424.24 | 0 |
| 2019 (6) | 0.68 | 134.48 | -0.89 | 0 | -0.31 | 0 | -0.25 | 0 | -0.21 | 0 | 1.17 | -14.6 | 0.19 | 0 | 5.13 | -9.62 | -3.47 | 0 | -3.93 | 0 | 3.32 | 2.15 | 0.06 | -14.29 | 0.00 | 0 |
| 2018 (5) | 0.29 | 0 | -1.86 | 0 | 1.35 | -76.02 | 0.05 | -76.19 | -1.57 | 0 | 1.37 | -60.4 | -0.05 | 0 | 5.68 | -54.17 | -3.82 | 0 | -3.38 | 0 | 3.25 | 15.66 | 0.07 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.51 | 0 | -3.23 | 0 | 5.63 | 13.97 | 0.21 | 0 | -3.74 | 0 | 3.46 | -39.62 | 1.08 | 3500.0 | 12.39 | -45.71 | -1.77 | 0 | -2.5 | 0 | 2.81 | 28.9 | 0.07 | 0.0 | -134.21 | 0 |
| 2016 (3) | -1.86 | 0 | -5.72 | 0 | 4.94 | 203.07 | -0.15 | 0 | -7.58 | 0 | 5.73 | -13.31 | 0.03 | 0 | 22.82 | 10.75 | -2.34 | 0 | -2.36 | 0 | 2.18 | 44.37 | 0.07 | 133.33 | 0.00 | 0 |
| 2015 (2) | 4.52 | -28.93 | -6.79 | 0 | 1.63 | 0 | -0.22 | 0 | -2.27 | 0 | 6.61 | 180.08 | -0.02 | 0 | 20.60 | 178.95 | 1.95 | -45.68 | 1.78 | -48.1 | 1.51 | 4.14 | 0.03 | 50.0 | 136.14 | 4.89 |
| 2014 (1) | 6.36 | 59.8 | -2.45 | 0 | -1.92 | 0 | 0.17 | 0 | 3.91 | 15.0 | 2.36 | 114.55 | 0.04 | -92.16 | 7.39 | 120.19 | 3.59 | 28.21 | 3.43 | 21.2 | 1.45 | 1.4 | 0.02 | 100.0 | 129.80 | 39.25 |
| 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) | 0.38 | 165.52 | 375.0 | -0.55 | -311.54 | -129.17 | 1.0 | 179.37 | 7.53 | 0 | -100.0 | 100.0 | -0.17 | 46.88 | -6.25 | 0.23 | 1050.0 | -11.54 | 0 | 0 | 0 | 6.10 | 1199.47 | -34.3 | -0.86 | -62.26 | 28.93 | -1.1 | -182.05 | 45.27 | 0.28 | -9.68 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.58 | -13.73 | -189.23 | 0.26 | 127.08 | 471.43 | -1.26 | -384.62 | -96.88 | 0.08 | 500.0 | 260.0 | -0.32 | 78.23 | -155.17 | 0.02 | -75.0 | -75.0 | 0 | 0 | 0 | 0.47 | -75.35 | -80.75 | -0.53 | -6.0 | 52.25 | -0.39 | -105.26 | 40.0 | 0.31 | -6.06 | -39.22 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 |
| 23Q2 (18) | -0.51 | -950.0 | -177.27 | -0.96 | -585.71 | -860.0 | -0.26 | -107.37 | 59.38 | -0.02 | -100.0 | -125.0 | -1.47 | -1737.5 | -362.5 | 0.08 | -38.46 | -20.0 | 0 | 0 | 0 | 1.90 | -53.41 | 5.14 | -0.5 | 47.37 | -354.55 | -0.19 | 81.37 | -167.86 | 0.33 | -13.16 | -36.54 | 0.01 | 0.0 | 0 | -340.00 | 0 | -512.12 |
| 23Q1 (17) | 0.06 | -25.0 | -66.67 | -0.14 | 41.67 | -100.0 | 3.53 | 279.57 | 434.85 | -0.01 | 75.0 | -112.5 | -0.08 | 50.0 | -172.73 | 0.13 | -50.0 | 62.5 | 0 | 0 | 0 | 4.09 | -55.97 | 160.61 | -0.95 | 21.49 | -196.88 | -1.02 | 49.25 | -264.29 | 0.38 | -22.45 | -28.3 | 0.01 | 0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 0.08 | -87.69 | -65.22 | -0.24 | -242.86 | 38.46 | 0.93 | 245.31 | 472.0 | -0.04 | 20.0 | -233.33 | -0.16 | -127.59 | 0.0 | 0.26 | 225.0 | -39.53 | 0 | 0 | 100.0 | 9.29 | 280.71 | 22.23 | -1.21 | -9.01 | -706.67 | -2.01 | -209.23 | -857.14 | 0.49 | -3.92 | -14.04 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | 0.65 | -1.52 | 1028.57 | -0.07 | 30.0 | -275.0 | -0.64 | 0.0 | -25.49 | -0.05 | -162.5 | 66.67 | 0.58 | 3.57 | 2033.33 | 0.08 | -20.0 | -11.11 | 0 | 0 | -100.0 | 2.44 | 34.63 | 53.39 | -1.11 | -909.09 | -909.09 | -0.65 | -332.14 | -333.33 | 0.51 | -1.92 | -15.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (14) | 0.66 | 266.67 | 3200.0 | -0.1 | -42.86 | -150.0 | -0.64 | -196.97 | -366.67 | 0.08 | 0.0 | 233.33 | 0.56 | 409.09 | 2900.0 | 0.1 | 25.0 | 11.11 | 0 | 0 | 0 | 1.81 | 15.49 | 17.75 | -0.11 | 65.62 | -1000.0 | 0.28 | 200.0 | 247.37 | 0.52 | -1.89 | -18.75 | 0 | -100.0 | -100.0 | 82.50 | 19.17 | 1797.5 |
| 22Q1 (13) | 0.18 | -21.74 | -35.71 | -0.07 | 82.05 | 0.0 | 0.66 | 364.0 | 246.67 | 0.08 | 166.67 | 300.0 | 0.11 | 168.75 | -47.62 | 0.08 | -81.4 | 33.33 | 0 | 100.0 | 0 | 1.57 | -79.35 | 36.99 | -0.32 | -113.33 | -14.29 | -0.28 | -33.33 | 6.67 | 0.53 | -7.02 | -22.06 | 0.01 | 0.0 | 0.0 | 69.23 | 11.37 | -3.57 |
| 21Q4 (12) | 0.23 | 428.57 | -70.89 | -0.39 | -1075.0 | -154.17 | -0.25 | 50.98 | 67.11 | 0.03 | 120.0 | -66.67 | -0.16 | -433.33 | -110.6 | 0.43 | 377.78 | 258.33 | -0.01 | -200.0 | 0 | 7.60 | 377.78 | 202.62 | -0.15 | -36.36 | 50.0 | -0.21 | -40.0 | 73.08 | 0.57 | -5.0 | -19.72 | 0.01 | 0.0 | 0.0 | 62.16 | 508.49 | 0 |
| 21Q3 (11) | -0.07 | -450.0 | -800.0 | 0.04 | 200.0 | -89.47 | -0.51 | -312.5 | 90.06 | -0.15 | -150.0 | -87.5 | -0.03 | -50.0 | -107.69 | 0.09 | 0.0 | 28.57 | 0.01 | 0 | 0 | 1.59 | 3.36 | 15.17 | -0.11 | -1000.0 | 50.0 | -0.15 | 21.05 | -36.36 | 0.6 | -6.25 | -18.92 | 0.01 | 0.0 | 0.0 | -15.22 | -450.0 | -1073.91 |
| 21Q2 (10) | 0.02 | -92.86 | 116.67 | -0.04 | 42.86 | -104.6 | 0.24 | 153.33 | 145.28 | -0.06 | -400.0 | -185.71 | -0.02 | -109.52 | -102.67 | 0.09 | 50.0 | 28.57 | 0 | 0 | 0 | 1.54 | 34.36 | 5.27 | -0.01 | 96.43 | 98.39 | -0.19 | 36.67 | 75.95 | 0.64 | -5.88 | -15.79 | 0.01 | 0.0 | 0.0 | 4.35 | -93.94 | 0 |
| 21Q1 (9) | 0.28 | -64.56 | -61.11 | -0.07 | -109.72 | 96.82 | -0.45 | 40.79 | -107.58 | 0.02 | -77.78 | -89.47 | 0.21 | -86.09 | 114.19 | 0.06 | -50.0 | -33.33 | 0 | 0 | -100.0 | 1.15 | -54.39 | -49.75 | -0.28 | 6.67 | 74.07 | -0.3 | 61.54 | 71.43 | 0.68 | -4.23 | -15.0 | 0.01 | 0.0 | 0.0 | 71.79 | 0 | 0 |
| 20Q4 (8) | 0.79 | 7800.0 | 325.71 | 0.72 | 89.47 | 2300.0 | -0.76 | 85.19 | -547.06 | 0.09 | 212.5 | 139.13 | 1.51 | 287.18 | 571.88 | 0.12 | 71.43 | -7.69 | 0 | 0 | 100.0 | 2.51 | 81.83 | 9.88 | -0.3 | -36.36 | -650.0 | -0.78 | -609.09 | -30.0 | 0.71 | -4.05 | -12.35 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (7) | 0.01 | 108.33 | 106.67 | 0.38 | -56.32 | 176.0 | -5.13 | -867.92 | -1015.22 | -0.08 | -214.29 | -14.29 | 0.39 | -48.0 | 160.0 | 0.07 | 0.0 | -68.18 | 0 | 0 | 100.0 | 1.38 | -5.52 | -66.68 | -0.22 | 64.52 | 56.86 | -0.11 | 86.08 | 79.63 | 0.74 | -2.63 | -10.84 | 0.01 | 0.0 | -50.0 | 1.56 | 0 | 103.23 |
| 20Q2 (6) | -0.12 | -116.67 | -160.0 | 0.87 | 139.55 | 422.22 | -0.53 | -108.92 | -253.33 | 0.07 | -63.16 | -74.07 | 0.75 | 150.68 | 1171.43 | 0.07 | -22.22 | -72.0 | 0 | -100.0 | 100.0 | 1.46 | -35.86 | -67.97 | -0.62 | 42.59 | 63.74 | -0.79 | 24.76 | 48.37 | 0.76 | -5.0 | -9.52 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.72 | 305.71 | -30.1 | -2.2 | -7433.33 | -947.62 | 5.94 | 3394.12 | 4469.23 | 0.19 | 182.61 | 190.48 | -1.48 | -362.5 | -280.49 | 0.09 | -30.77 | -82.69 | 0.05 | 266.67 | -83.33 | 2.28 | -0.27 | -72.35 | -1.08 | -2600.0 | 11.48 | -1.05 | -75.0 | 17.32 | 0.8 | -1.23 | -5.88 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | 0 |
| 19Q4 (4) | -0.35 | -133.33 | 0.0 | 0.03 | 106.0 | 0.0 | 0.17 | 136.96 | 0.0 | -0.23 | -228.57 | 0.0 | -0.32 | 50.77 | 0.0 | 0.13 | -40.91 | 0.0 | -0.03 | 50.0 | 0.0 | 2.28 | -44.86 | 0.0 | -0.04 | 92.16 | 0.0 | -0.6 | -11.11 | 0.0 | 0.81 | -2.41 | 0.0 | 0.01 | -50.0 | 0.0 | -159.09 | -228.79 | 0.0 |
| 19Q3 (3) | -0.15 | -175.0 | 0.0 | -0.5 | -85.19 | 0.0 | -0.46 | -206.67 | 0.0 | -0.07 | -125.93 | 0.0 | -0.65 | -828.57 | 0.0 | 0.22 | -12.0 | 0.0 | -0.06 | -200.0 | 0.0 | 4.14 | -9.18 | 0.0 | -0.51 | 70.18 | 0.0 | -0.54 | 64.71 | 0.0 | 0.83 | -1.19 | 0.0 | 0.02 | 100.0 | 0.0 | -48.39 | 0 | 0.0 |
| 19Q2 (2) | 0.2 | -80.58 | 0.0 | -0.27 | -28.57 | 0.0 | -0.15 | -215.38 | 0.0 | 0.27 | 228.57 | 0.0 | -0.07 | -108.54 | 0.0 | 0.25 | -51.92 | 0.0 | -0.02 | -106.67 | 0.0 | 4.56 | -44.64 | 0.0 | -1.71 | -40.16 | 0.0 | -1.53 | -20.47 | 0.0 | 0.84 | -1.18 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 1.03 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 8.24 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
