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) | 1.36 | -16.56 | -0.81 | 0 | -1.12 | 0 | 0.03 | 0 | 0.55 | -70.74 | 0.71 | -22.83 | 0 | 0 | 3.57 | -28.6 | 0.48 | 9.09 | 0.48 | 84.62 | 1.25 | -3.85 | 0.02 | 0.0 | 77.71 | -24.67 |
| 2022 (9) | 1.63 | 28.35 | 0.25 | 0 | -2.35 | 0 | -0.16 | 0 | 1.88 | 0 | 0.92 | -81.03 | 0.04 | 0 | 4.99 | -78.31 | 0.44 | -70.67 | 0.26 | -78.33 | 1.3 | 6.56 | 0.02 | 0.0 | 103.16 | 98.21 |
| 2021 (8) | 1.27 | -15.33 | -5.16 | 0 | 3.16 | 102.56 | 0.13 | 225.0 | -3.89 | 0 | 4.85 | 1210.81 | -0.32 | 0 | 23.03 | 1083.22 | 1.5 | 3650.0 | 1.2 | 185.71 | 1.22 | -0.81 | 0.02 | 0.0 | 52.05 | -42.05 |
| 2020 (7) | 1.5 | -34.21 | -0.64 | 0 | 1.56 | 0 | 0.04 | -20.0 | 0.86 | 0 | 0.37 | -50.67 | -1.12 | 0 | 1.95 | -41.35 | 0.04 | 0 | 0.42 | 0 | 1.23 | -27.22 | 0.02 | 0.0 | 89.82 | 0 |
| 2019 (6) | 2.28 | 3.64 | -2.66 | 0 | -0.08 | 0 | 0.05 | 150.0 | -0.38 | 0 | 0.75 | -35.34 | 0 | 0 | 3.32 | -25.22 | -0.57 | 0 | -2.86 | 0 | 1.69 | 0.6 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | 2.2 | 80.33 | -0.78 | 0 | -1.17 | 0 | 0.02 | 0 | 1.42 | 21.37 | 1.16 | 0.0 | 0 | 0 | 4.44 | -1.07 | 0.21 | 0 | 0.37 | 0 | 1.68 | -17.24 | 0.02 | -75.0 | 106.28 | -81.71 |
| 2017 (4) | 1.22 | -59.74 | -0.05 | 0 | -0.87 | 0 | -0.61 | 0 | 1.17 | -51.85 | 1.16 | 1.75 | 0 | 0 | 4.49 | 31.19 | -0.71 | 0 | -1.9 | 0 | 2.03 | -15.06 | 0.08 | -50.0 | 580.95 | 222.11 |
| 2016 (3) | 3.03 | -40.94 | -0.6 | 0 | -2.96 | 0 | 0.26 | 36.84 | 2.43 | -53.18 | 1.14 | -69.02 | 0 | 0 | 3.42 | -68.39 | 0.05 | 0 | -0.87 | 0 | 2.39 | 0.0 | 0.16 | -20.0 | 180.36 | -56.76 |
| 2015 (2) | 5.13 | 191.48 | 0.06 | 0 | -6.14 | 0 | 0.19 | -29.63 | 5.19 | 0 | 3.68 | -34.87 | 3.69 | 0 | 10.82 | -43.58 | -0.58 | 0 | -1.36 | 0 | 2.39 | 3.02 | 0.2 | -39.39 | 417.07 | 426.08 |
| 2014 (1) | 1.76 | 9.32 | -10.48 | 0 | 2.37 | -29.25 | 0.27 | 1250.0 | -8.72 | 0 | 5.65 | -10.74 | -3.69 | 0 | 19.17 | -17.13 | -1.06 | 0 | -0.43 | 0 | 2.32 | 9.43 | 0.33 | 57.14 | 79.28 | -65.04 |
| 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) | -0.33 | -168.75 | -306.25 | -0.06 | 62.5 | 73.91 | 1.72 | 233.33 | 126.32 | 0.08 | 0 | 161.54 | -0.39 | -221.88 | -457.14 | -0.09 | -160.0 | -126.47 | 0 | 0 | -100.0 | -1.69 | -160.0 | -122.09 | 0.12 | 50.0 | 71.43 | 0.06 | -60.0 | 123.08 | 0.31 | 0.0 | -20.51 | 0 | 0 | 0 | -89.19 | -185.47 | -172.47 |
| 23Q3 (19) | 0.48 | -43.53 | -32.39 | -0.16 | 57.89 | 15.79 | -1.29 | -258.33 | -95.45 | 0 | 0 | 0 | 0.32 | -31.91 | -38.46 | 0.15 | -68.75 | -42.31 | 0 | 0 | 0 | 2.82 | -71.92 | -50.77 | 0.08 | 0.0 | 100.0 | 0.15 | 15.38 | -25.0 | 0.31 | 3.33 | 0.0 | 0 | 0 | 0 | 104.35 | -47.21 | -25.05 |
| 23Q2 (18) | 0.85 | 136.11 | -27.35 | -0.38 | -90.0 | -148.1 | -0.36 | 69.49 | 68.97 | 0 | 100.0 | 100.0 | 0.47 | 193.75 | -76.02 | 0.48 | 182.35 | 118.18 | 0 | 0 | 100.0 | 10.04 | 165.22 | 114.07 | 0.08 | -57.89 | -46.67 | 0.13 | 0.0 | -18.75 | 0.3 | -9.09 | 0.0 | 0 | -100.0 | -100.0 | 197.67 | 158.07 | -20.59 |
| 23Q1 (17) | 0.36 | 125.0 | 185.71 | -0.2 | 13.04 | -53.85 | -1.18 | -255.26 | 8.53 | -0.06 | 53.85 | -185.71 | 0.16 | 328.57 | 129.09 | 0.17 | -50.0 | 70.0 | 0 | -100.0 | 100.0 | 3.79 | -50.56 | 79.47 | 0.19 | 171.43 | 5.56 | 0.13 | 150.0 | -18.75 | 0.33 | -15.38 | 10.0 | 0.01 | 0 | 0.0 | 76.60 | -37.77 | 185.71 |
| 22Q4 (16) | 0.16 | -77.46 | -36.0 | -0.23 | -21.05 | 72.29 | 0.76 | 215.15 | -48.65 | -0.13 | 0 | -425.0 | -0.07 | -113.46 | 87.93 | 0.34 | 30.77 | 1233.33 | 0.19 | 0 | 416.67 | 7.66 | 33.71 | 1376.28 | 0.07 | 75.0 | -78.12 | -0.26 | -230.0 | -204.0 | 0.39 | 25.81 | 34.48 | 0 | 0 | -100.0 | 123.08 | -11.59 | 170.77 |
| 22Q3 (15) | 0.71 | -39.32 | -46.21 | -0.19 | -124.05 | -125.68 | -0.66 | 43.1 | 28.26 | 0 | 100.0 | -100.0 | 0.52 | -73.47 | -74.76 | 0.26 | 18.18 | 52.94 | 0 | 100.0 | 100.0 | 5.73 | 22.09 | 63.38 | 0.04 | -73.33 | -84.0 | 0.2 | 25.0 | -16.67 | 0.31 | 3.33 | 3.33 | 0 | -100.0 | -100.0 | 139.22 | -44.08 | -41.99 |
| 22Q2 (14) | 1.17 | 378.57 | 568.0 | 0.79 | 707.69 | 165.29 | -1.16 | 10.08 | -203.57 | -0.1 | -242.86 | -233.33 | 1.96 | 456.36 | 234.25 | 0.22 | 120.0 | -43.59 | -0.05 | 50.0 | 0 | 4.69 | 122.35 | -30.36 | 0.15 | -16.67 | -71.15 | 0.16 | 0.0 | -56.76 | 0.3 | 0.0 | -3.23 | 0.01 | 0.0 | 0.0 | 248.94 | 378.57 | 787.06 |
| 22Q1 (13) | -0.42 | -268.0 | -740.0 | -0.13 | 84.34 | 96.61 | -1.29 | -187.16 | -187.16 | 0.07 | 75.0 | 133.33 | -0.55 | 5.17 | 85.86 | 0.1 | 433.33 | -97.69 | -0.1 | -66.67 | -400.0 | 2.11 | 451.62 | -97.35 | 0.18 | -43.75 | -56.1 | 0.16 | -36.0 | -52.94 | 0.3 | 3.45 | -6.25 | 0.01 | 0.0 | 0.0 | -89.36 | -296.6 | -1097.45 |
| 21Q4 (12) | 0.25 | -81.06 | -68.35 | -0.83 | -212.16 | 28.45 | 1.48 | 260.87 | 100.0 | 0.04 | -55.56 | 200.0 | -0.58 | -128.16 | -56.76 | -0.03 | -117.65 | -133.33 | -0.06 | 73.91 | 94.59 | -0.60 | -117.12 | -129.47 | 0.32 | 28.0 | 1500.0 | 0.25 | 4.17 | 108.33 | 0.29 | -3.33 | -6.45 | 0.01 | 0.0 | 0.0 | 45.45 | -81.06 | -74.68 |
| 21Q3 (11) | 1.32 | 628.0 | 206.98 | 0.74 | 161.16 | 251.02 | -0.92 | -182.14 | -221.05 | 0.09 | 400.0 | 550.0 | 2.06 | 241.1 | 3533.33 | 0.17 | -56.41 | 112.5 | -0.23 | 0 | 0 | 3.51 | -47.96 | 109.43 | 0.25 | -51.92 | 257.14 | 0.24 | -35.14 | -7.69 | 0.3 | -3.23 | -6.25 | 0.01 | 0.0 | 0.0 | 240.00 | 762.4 | 229.3 |
| 21Q2 (10) | -0.25 | -400.0 | -123.15 | -1.21 | 68.49 | -12200.0 | 1.12 | -24.32 | 262.32 | -0.03 | -200.0 | -142.86 | -1.46 | 62.47 | -233.94 | 0.39 | -90.97 | 457.14 | 0 | 100.0 | 0 | 6.74 | -91.55 | 365.73 | 0.52 | 26.83 | 477.78 | 0.37 | 8.82 | 184.62 | 0.31 | -3.12 | 3.33 | 0.01 | 0.0 | 0.0 | -36.23 | -385.51 | -114.76 |
| 21Q1 (9) | -0.05 | -106.33 | 93.75 | -3.84 | -231.03 | -484.0 | 1.48 | 100.0 | 97.33 | 0.03 | 175.0 | 0.0 | -3.89 | -951.35 | -2045.0 | 4.32 | 4700.0 | 3223.08 | -0.02 | 98.2 | -100.0 | 79.70 | 3814.39 | 2941.04 | 0.41 | 1950.0 | 392.86 | 0.34 | 183.33 | 525.0 | 0.32 | 3.23 | 6.67 | 0.01 | 0.0 | 0.0 | -7.46 | -104.16 | 97.85 |
| 20Q4 (8) | 0.79 | 83.72 | -22.55 | -1.16 | -136.73 | -22.11 | 0.74 | -2.63 | 80.49 | -0.04 | -100.0 | -157.14 | -0.37 | -516.67 | -628.57 | 0.09 | 12.5 | -18.18 | -1.11 | 0 | 0 | 2.04 | 21.66 | -10.96 | 0.02 | -71.43 | 103.23 | 0.12 | -53.85 | 104.14 | 0.31 | -3.12 | -24.39 | 0.01 | 0.0 | 0.0 | 179.55 | 146.35 | 0 |
| 20Q3 (7) | 0.43 | -60.19 | -69.5 | -0.49 | -5000.0 | -5000.0 | 0.76 | 210.14 | 141.3 | -0.02 | -128.57 | 90.48 | -0.06 | -105.5 | -104.23 | 0.08 | 14.29 | -74.19 | 0 | 0 | 0 | 1.67 | 15.72 | -71.17 | 0.07 | -22.22 | 153.85 | 0.26 | 100.0 | 533.33 | 0.32 | 6.67 | -21.95 | 0.01 | 0.0 | 0 | 72.88 | -70.31 | -81.91 |
| 20Q2 (6) | 1.08 | 235.0 | 700.0 | 0.01 | -99.0 | 103.45 | -0.69 | -192.0 | -1280.0 | 0.07 | 133.33 | -65.0 | 1.09 | 445.0 | 331.91 | 0.07 | -46.15 | -69.57 | 0 | 100.0 | 100.0 | 1.45 | -44.82 | -62.77 | 0.09 | 164.29 | 1000.0 | 0.13 | 262.5 | 333.33 | 0.3 | 0.0 | -31.82 | 0.01 | 0.0 | 0 | 245.45 | 170.57 | 740.91 |
| 20Q1 (5) | -0.8 | -178.43 | -1100.0 | 1.0 | 205.26 | 169.44 | 0.75 | 82.93 | -45.26 | 0.03 | -57.14 | 400.0 | 0.2 | 185.71 | 114.71 | 0.13 | 18.18 | 18.18 | -0.01 | 0 | -133.33 | 2.62 | 14.61 | 55.59 | -0.14 | 77.42 | -173.68 | -0.08 | 97.24 | -233.33 | 0.3 | -26.83 | -31.82 | 0.01 | 0.0 | 0 | -347.83 | 0 | -2273.91 |
| 19Q4 (4) | 1.02 | -27.66 | 0.0 | -0.95 | -9600.0 | 0.0 | 0.41 | 122.28 | 0.0 | 0.07 | 133.33 | 0.0 | 0.07 | -95.07 | 0.0 | 0.11 | -64.52 | 0.0 | 0 | 0 | 0.0 | 2.29 | -60.61 | 0.0 | -0.62 | -376.92 | 0.0 | -2.9 | -4733.33 | 0.0 | 0.41 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 1.41 | 883.33 | 0.0 | 0.01 | 103.45 | 0.0 | -1.84 | -3580.0 | 0.0 | -0.21 | -205.0 | 0.0 | 1.42 | 402.13 | 0.0 | 0.31 | 34.78 | 0.0 | 0 | 100.0 | 0.0 | 5.81 | 49.42 | 0.0 | -0.13 | -1200.0 | 0.0 | -0.06 | -300.0 | 0.0 | 0.41 | -6.82 | 0.0 | 0 | 0 | 0.0 | 402.86 | 1151.9 | 0.0 |
| 19Q2 (2) | -0.18 | -325.0 | 0.0 | -0.29 | 79.86 | 0.0 | -0.05 | -103.65 | 0.0 | 0.2 | 2100.0 | 0.0 | -0.47 | 65.44 | 0.0 | 0.23 | 109.09 | 0.0 | -0.03 | -200.0 | 0.0 | 3.89 | 130.64 | 0.0 | -0.01 | -105.26 | 0.0 | 0.03 | -50.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0 | 0.0 | -38.30 | -339.36 | 0.0 |
| 19Q1 (1) | 0.08 | 0.0 | 0.0 | -1.44 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 16.00 | 0.0 | 0.0 |
