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) | 0.01 | -99.63 | -1.14 | 0 | 1.21 | 0 | -0.29 | 0 | -1.13 | 0 | 0.46 | -58.93 | 0 | 0 | 2.33 | -49.81 | -1.66 | 0 | -1.01 | 0 | 1.65 | -14.06 | 0.42 | 61.54 | 0.94 | -99.73 |
| 2022 (9) | 2.7 | -61.37 | -1.97 | 0 | -0.94 | 0 | 0.32 | 0 | 0.73 | -90.25 | 1.12 | -6.67 | 0.03 | 0 | 4.65 | 70.18 | -1.73 | 0 | -1.41 | 0 | 1.92 | -1.54 | 0.26 | 0.0 | 350.65 | 55.01 |
| 2021 (8) | 6.99 | 870.83 | 0.5 | 0 | -3.89 | 0 | -0.12 | 0 | 7.49 | 0 | 1.2 | -38.78 | -0.03 | 0 | 2.73 | -23.69 | 0.61 | 0 | 0.88 | 0 | 1.95 | -10.96 | 0.26 | -7.14 | 226.21 | 327.29 |
| 2020 (7) | 0.72 | 0 | -2.2 | 0 | 2.12 | 0 | 0.21 | 0 | -1.48 | 0 | 1.96 | 0.0 | 0 | 0 | 3.58 | -26.32 | -1.07 | 0 | -1.11 | 0 | 2.19 | -6.41 | 0.28 | -3.45 | 52.94 | 0 |
| 2019 (6) | -4.15 | 0 | -1.76 | 0 | -0.21 | 0 | -0.03 | 0 | -5.91 | 0 | 1.96 | -15.88 | 0 | 0 | 4.86 | -3.25 | -1.71 | 0 | -2.07 | 0 | 2.34 | -5.26 | 0.29 | -9.38 | -741.07 | 0 |
| 2018 (5) | 0.13 | -95.22 | -4.85 | 0 | 1.62 | 0 | 0.09 | -83.33 | -4.72 | 0 | 2.33 | 6.88 | 0 | 0 | 5.02 | 37.61 | -3.95 | 0 | -3.87 | 0 | 2.47 | -7.84 | 0.32 | 700.0 | 0.00 | 0 |
| 2017 (4) | 2.72 | 19.82 | -2.29 | 0 | -0.44 | 0 | 0.54 | 0 | 0.43 | 0 | 2.18 | -55.6 | 0 | 0 | 3.65 | -54.16 | 1.32 | 28.16 | 0.98 | 66.1 | 2.68 | -3.94 | 0.04 | -33.33 | 73.51 | 11.4 |
| 2016 (3) | 2.27 | -54.14 | -3.35 | 0 | -2.01 | 0 | -0.06 | 0 | -1.08 | 0 | 4.91 | 71.68 | 0 | 0 | 7.96 | 71.62 | 1.03 | -73.45 | 0.59 | -82.8 | 2.79 | 5.68 | 0.06 | -33.33 | 65.99 | -17.88 |
| 2015 (2) | 4.95 | -26.88 | -4.31 | 0 | -3.8 | 0 | -0.18 | 0 | 0.64 | -84.8 | 2.86 | -2.72 | 0 | 0 | 4.64 | 12.16 | 3.88 | -26.79 | 3.43 | -18.72 | 2.64 | -2.58 | 0.09 | -30.77 | 80.36 | -16.2 |
| 2014 (1) | 6.77 | -44.55 | -2.56 | 0 | 7.9 | 0 | -0.05 | 0 | 4.21 | -54.29 | 2.94 | 11.36 | -0.01 | 0 | 4.13 | 2.68 | 5.3 | -27.99 | 4.22 | -38.57 | 2.71 | -20.53 | 0.13 | 333.33 | 95.89 | -19.03 |
| 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) | 0.36 | 256.52 | 820.0 | -0.32 | -39.13 | 52.24 | -0.21 | -223.53 | 54.35 | 0.02 | 150.0 | -85.71 | 0.04 | 108.7 | 105.56 | 0.05 | -81.48 | -91.53 | 0 | 0 | 100.0 | 1.04 | -77.49 | -92.97 | -0.72 | -928.57 | -140.0 | -0.61 | -365.22 | 11.59 | 0.4 | -4.76 | -11.11 | 0.1 | 0.0 | 42.86 | 0.00 | 100.0 | 0 |
| 23Q3 (19) | -0.23 | 0 | -146.0 | -0.23 | -228.57 | 51.06 | 0.17 | -86.61 | 240.0 | -0.04 | -180.0 | -133.33 | -0.46 | -557.14 | -1633.33 | 0.27 | 170.0 | 42.11 | 0 | 0 | 0 | 4.61 | 117.47 | 6.94 | -0.07 | 58.82 | 94.44 | 0.23 | 309.09 | 123.96 | 0.42 | 2.44 | -8.7 | 0.1 | -9.09 | 42.86 | -30.67 | 0 | 0 |
| 23Q2 (18) | 0 | 100.0 | 100.0 | -0.07 | 86.27 | 88.14 | 1.27 | 4333.33 | 0 | 0.05 | 115.62 | 0.0 | -0.07 | 88.89 | 89.55 | 0.1 | 150.0 | -54.55 | 0 | 0 | 0 | 2.12 | 128.81 | -34.03 | -0.17 | 75.36 | 67.31 | -0.11 | 78.85 | 54.17 | 0.41 | -2.38 | -18.0 | 0.11 | 0.0 | 57.14 | 0.00 | 100.0 | 100.0 |
| 23Q1 (17) | -0.12 | -140.0 | -105.15 | -0.51 | 23.88 | -112.5 | -0.03 | 93.48 | 94.34 | -0.32 | -328.57 | -3300.0 | -0.63 | 12.5 | -130.14 | 0.04 | -93.22 | -66.67 | 0 | 100.0 | -100.0 | 0.93 | -93.72 | -31.71 | -0.69 | -130.0 | -291.67 | -0.52 | 24.64 | -208.33 | 0.42 | -6.67 | -17.65 | 0.11 | 57.14 | 57.14 | -1200.00 | 0 | -645.92 |
| 22Q4 (16) | -0.05 | -110.0 | -103.52 | -0.67 | -42.55 | -91.43 | -0.46 | -1020.0 | 34.29 | 0.14 | 16.67 | 207.69 | -0.72 | -2500.0 | -167.29 | 0.59 | 210.53 | 96.67 | -0.02 | 0 | 60.0 | 14.75 | 242.36 | 367.08 | -0.3 | 76.19 | -190.91 | -0.69 | 28.12 | -276.92 | 0.45 | -2.17 | -10.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | 0.5 | 725.0 | 72.41 | -0.47 | 20.34 | -38.24 | 0.05 | 0 | -50.0 | 0.12 | 140.0 | -20.0 | 0.03 | 104.48 | 160.0 | 0.19 | -13.64 | -44.12 | 0 | 0 | 0 | 4.31 | 34.15 | 16.58 | -1.26 | -142.31 | -350.0 | -0.96 | -300.0 | -540.0 | 0.46 | -8.0 | -2.13 | 0.07 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (14) | -0.08 | -103.43 | -101.31 | -0.59 | -145.83 | -110.71 | 0 | 100.0 | 100.0 | 0.05 | 400.0 | 138.46 | -0.67 | -132.06 | -111.45 | 0.22 | 83.33 | -37.14 | 0 | -100.0 | -100.0 | 3.21 | 136.86 | -8.97 | -0.52 | -244.44 | -316.67 | -0.24 | -150.0 | -175.0 | 0.5 | -1.96 | 8.7 | 0.07 | 0.0 | 16.67 | -24.24 | -111.03 | -103.32 |
| 22Q1 (13) | 2.33 | 64.08 | 377.38 | -0.24 | 31.43 | -116.33 | -0.53 | 24.29 | -1.92 | 0.01 | 107.69 | 200.0 | 2.09 | 95.33 | 231.75 | 0.12 | -60.0 | -42.86 | 0.05 | 200.0 | 400.0 | 1.36 | -57.06 | -1.02 | 0.36 | 9.09 | 12.5 | 0.48 | 23.08 | 50.0 | 0.51 | 2.0 | -1.92 | 0.07 | 0.0 | 16.67 | 219.81 | 48.6 | 335.51 |
| 21Q4 (12) | 1.42 | 389.66 | -53.9 | -0.35 | -2.94 | -29.63 | -0.7 | -800.0 | 55.41 | -0.13 | -186.67 | -172.22 | 1.07 | 2240.0 | -61.92 | 0.3 | -11.76 | -6.25 | -0.05 | 0 | 0 | 3.16 | -14.55 | 47.63 | 0.33 | 217.86 | 230.0 | 0.39 | 360.0 | 1400.0 | 0.5 | 6.38 | -9.09 | 0.07 | 0.0 | 0.0 | 147.92 | 98.92 | -71.67 |
| 21Q3 (11) | 0.29 | -95.27 | -48.21 | -0.34 | -21.43 | 50.72 | 0.1 | 103.6 | -83.33 | 0.15 | 215.38 | 1400.0 | -0.05 | -100.85 | 61.54 | 0.34 | -2.86 | -53.42 | 0 | -100.0 | 0 | 3.70 | 4.75 | -24.72 | -0.28 | -216.67 | -170.0 | -0.15 | -146.88 | -125.86 | 0.47 | 2.17 | -16.07 | 0.07 | 16.67 | 0.0 | 74.36 | -89.81 | 60.67 |
| 21Q2 (10) | 6.13 | 829.76 | 309.22 | -0.28 | -119.05 | 41.67 | -2.78 | -434.62 | -218.3 | -0.13 | -1200.0 | -1400.0 | 5.85 | 828.57 | 271.55 | 0.35 | 66.67 | -20.45 | 0.01 | 0.0 | 120.0 | 3.53 | 157.56 | 16.99 | 0.24 | -25.0 | 172.73 | 0.32 | 0.0 | 172.73 | 0.46 | -11.54 | -16.36 | 0.06 | 0.0 | -14.29 | 729.76 | 881.89 | 144.83 |
| 21Q1 (9) | -0.84 | -127.27 | -8500.0 | 1.47 | 644.44 | 293.42 | -0.52 | 66.88 | -170.27 | -0.01 | -105.56 | 0 | 0.63 | -77.58 | 184.0 | 0.21 | -34.38 | -55.32 | 0.01 | 0 | -80.0 | 1.37 | -35.96 | -69.8 | 0.32 | 220.0 | 126.02 | 0.32 | 1166.67 | 126.23 | 0.52 | -5.45 | -1.89 | 0.06 | -14.29 | -14.29 | -93.33 | -117.88 | 0 |
| 20Q4 (8) | 3.08 | 450.0 | 889.74 | -0.27 | 60.87 | -107.69 | -1.57 | -361.67 | -149.21 | 0.18 | 1700.0 | 0 | 2.81 | 2261.54 | 640.38 | 0.32 | -56.16 | 100.0 | 0 | 0 | 0 | 2.14 | -56.43 | 62.3 | 0.1 | -75.0 | 0.0 | -0.03 | -105.17 | 90.62 | 0.55 | -1.79 | -1.79 | 0.07 | 0.0 | 0.0 | 522.03 | 1027.97 | 514.95 |
| 20Q3 (7) | 0.56 | 119.11 | 152.34 | -0.69 | -43.75 | 12.66 | 0.6 | -74.47 | -60.78 | 0.01 | 0.0 | 0 | -0.13 | 96.19 | 93.01 | 0.73 | 65.91 | -18.89 | 0 | 100.0 | 100.0 | 4.91 | 62.79 | -41.25 | 0.4 | 221.21 | 300.0 | 0.58 | 231.82 | 866.67 | 0.56 | 1.82 | -1.75 | 0.07 | 0.0 | 0.0 | 46.28 | 102.84 | 130.28 |
| 20Q2 (6) | -2.93 | -29400.0 | -92.76 | -0.48 | 36.84 | -33.33 | 2.35 | 217.57 | 91.06 | 0.01 | 0 | 120.0 | -3.41 | -354.67 | -81.38 | 0.44 | -6.38 | -8.33 | -0.05 | -200.0 | -600.0 | 3.02 | -33.52 | -40.94 | -0.33 | 73.17 | 52.86 | -0.44 | 63.93 | 29.03 | 0.55 | 3.77 | -8.33 | 0.07 | 0.0 | 0.0 | -1627.78 | 0 | 46.45 |
| 20Q1 (5) | 0.01 | 102.56 | 100.85 | -0.76 | -484.62 | -55.1 | 0.74 | 217.46 | 131.62 | 0 | 0 | -100.0 | -0.75 | -44.23 | 54.82 | 0.47 | 193.75 | 11.9 | 0.05 | 0 | 0 | 4.54 | 244.22 | -12.94 | -1.23 | -1330.0 | -2.5 | -1.22 | -281.25 | -2.52 | 0.53 | -5.36 | -13.11 | 0.07 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 19Q4 (4) | -0.39 | 63.55 | 0.0 | -0.13 | 83.54 | 0.0 | -0.63 | -141.18 | 0.0 | 0 | 0 | 0.0 | -0.52 | 72.04 | 0.0 | 0.16 | -82.22 | 0.0 | 0 | 100.0 | 0.0 | 1.32 | -84.23 | 0.0 | 0.1 | 0.0 | 0.0 | -0.32 | -633.33 | 0.0 | 0.56 | -1.75 | 0.0 | 0.07 | 0.0 | 0.0 | -125.81 | 17.7 | 0.0 |
| 19Q3 (3) | -1.07 | 29.61 | 0.0 | -0.79 | -119.44 | 0.0 | 1.53 | 24.39 | 0.0 | 0 | 100.0 | 0.0 | -1.86 | 1.06 | 0.0 | 0.9 | 87.5 | 0.0 | -0.01 | -200.0 | 0.0 | 8.36 | 63.65 | 0.0 | 0.1 | 114.29 | 0.0 | 0.06 | 109.68 | 0.0 | 0.57 | -5.0 | 0.0 | 0.07 | 0.0 | 0.0 | -152.86 | 94.97 | 0.0 |
| 19Q2 (2) | -1.52 | -29.91 | 0.0 | -0.36 | 26.53 | 0.0 | 1.23 | 152.56 | 0.0 | -0.05 | -266.67 | 0.0 | -1.88 | -13.25 | 0.0 | 0.48 | 14.29 | 0.0 | 0.01 | 0 | 0.0 | 5.11 | -2.01 | 0.0 | -0.7 | 41.67 | 0.0 | -0.62 | 47.9 | 0.0 | 0.6 | -1.64 | 0.0 | 0.07 | 0.0 | 0.0 | -3040.00 | 0 | 0.0 |
| 19Q1 (1) | -1.17 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -2.34 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.21 | 0.0 | 0.0 | -1.2 | 0.0 | 0.0 | -1.19 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
