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) | -4.22 | 0 | -48.2 | 0 | 3.87 | -14.38 | -0.08 | 0 | -52.42 | 0 | 0.9 | 3.45 | 0 | 0 | 103.45 | 1167.54 | -10.97 | 0 | -13.13 | 0 | 1.13 | 3.67 | 3.36 | -12.95 | 0.00 | 0 |
| 2022 (9) | -8.81 | 0 | 57.36 | 9460.0 | 4.52 | 31.01 | -7.58 | 0 | 48.55 | 0 | 0.87 | -8.42 | 0 | 0 | 8.16 | -94.33 | -2.41 | 0 | 3.6 | 0 | 1.09 | -2.68 | 3.86 | 348.84 | -103.04 | 0 |
| 2021 (8) | -2.89 | 0 | 0.6 | 0 | 3.45 | -93.83 | -1.58 | 0 | -2.29 | 0 | 0.95 | 111.11 | 0 | 0 | 143.94 | 34.34 | -8.78 | 0 | -4.03 | 0 | 1.12 | 17.89 | 0.86 | -11.34 | 0.00 | 0 |
| 2020 (7) | 1.58 | 0 | -57.03 | 0 | 55.96 | 0 | 1.0 | 733.33 | -55.45 | 0 | 0.45 | 2.27 | 0 | 0 | 107.14 | -68.34 | -6.73 | 0 | -2.42 | 0 | 0.95 | 79.25 | 0.97 | 592.86 | 0.00 | 0 |
| 2019 (6) | -2.13 | 0 | 2.43 | 0 | -0.14 | 0 | 0.12 | 0 | 0.3 | 0 | 0.44 | -67.88 | 0 | 0 | 338.46 | -53.06 | -3.12 | 0 | -3.22 | 0 | 0.53 | 381.82 | 0.14 | 1300.0 | 0.00 | 0 |
| 2018 (5) | -0.05 | 0 | -0.88 | 0 | 0 | 0 | -0.05 | 0 | -0.93 | 0 | 1.37 | -56.09 | 0 | 0 | 721.05 | -93.07 | -1.32 | 0 | -2.35 | 0 | 0.11 | 175.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -1.65 | 0 | 0.59 | 0 | 1.56 | 1460.0 | -0.33 | 0 | -1.06 | 0 | 3.12 | 108.0 | -0.07 | 0 | 10400.00 | 316.0 | -1.39 | 0 | -1.55 | 0 | 0.04 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -1.09 | 0 | -4.02 | 0 | 0.1 | -98.99 | -0.1 | 0 | -5.11 | 0 | 1.5 | 150.0 | 0.23 | 0 | 2500.00 | 233.33 | -1.13 | 0 | -0.14 | 0 | 0.04 | -20.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2015 (2) | -1.42 | 0 | -1.98 | 0 | 9.93 | 0 | -0.01 | 0 | -3.4 | 0 | 0.6 | 1400.0 | -0.37 | 0 | 750.00 | 837.5 | -0.97 | 0 | -0.93 | 0 | 0.05 | 0.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2014 (1) | -1.51 | 0 | 1.3 | 150.0 | -0.15 | 0 | -0.09 | 0 | -0.21 | 0 | 0.04 | -95.24 | -0.44 | 0 | 80.00 | -95.24 | -1.18 | 0 | 2.0 | -27.54 | 0.05 | 0.0 | 0.01 | 0 | -73.30 | 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) | -0.28 | 77.24 | 92.61 | -2.94 | -206.91 | -105.48 | 0.29 | 185.29 | -54.69 | 2.85 | 243.94 | 567.21 | -3.22 | -311.84 | -106.46 | 0.23 | -11.54 | -41.03 | 0 | 0 | 0 | 88.46 | -35.36 | -65.98 | -2.98 | -10.78 | -2.41 | -4.86 | -114.1 | 24.42 | 0.33 | 26.92 | 22.22 | 0.84 | 0.0 | -4.55 | 0.00 | 0 | 0 |
| 23Q3 (19) | -1.23 | -59.74 | 29.31 | 2.75 | 2191.67 | -28.39 | -0.34 | -117.8 | -115.74 | -1.98 | -62.3 | 43.1 | 1.52 | 333.85 | -27.62 | 0.26 | 18.18 | 550.0 | 0 | 0 | 0 | 136.84 | 24.4 | 378.95 | -2.69 | 3.58 | 11.51 | -2.27 | 32.24 | -182.25 | 0.26 | -3.7 | -7.14 | 0.84 | 0.0 | 7.69 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | -0.77 | 60.31 | 61.11 | 0.12 | 100.25 | -45.45 | 1.91 | -4.5 | 105.38 | -1.22 | -569.23 | 41.06 | -0.65 | 98.7 | 63.07 | 0.22 | 10.0 | 15.79 | 0 | 0 | 0 | 110.00 | 21.0 | 5787.89 | -2.79 | -11.6 | -148.35 | -3.35 | -26.42 | -199.11 | 0.27 | 0.0 | 0.0 | 0.84 | 0.0 | -57.58 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -1.94 | 48.81 | -48.09 | -48.13 | -189.76 | -14940.62 | 2.0 | 212.5 | 156.41 | 0.26 | 142.62 | 118.31 | -50.07 | -200.48 | -2971.78 | 0.2 | -48.72 | -20.0 | 0 | 0 | 0 | 90.91 | -65.03 | -27.27 | -2.5 | 14.09 | -11.61 | -2.65 | 58.79 | -168.12 | 0.27 | 0.0 | 0.0 | 0.84 | -4.55 | 281.82 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | -3.79 | -117.82 | -161.38 | 53.62 | 1296.35 | 2594.47 | 0.64 | -70.37 | -25.58 | -0.61 | 82.47 | -248.78 | 49.83 | 2272.86 | 9127.78 | 0.39 | 875.0 | 62.5 | 0 | 0 | 0 | 260.00 | 810.0 | 95.0 | -2.91 | 4.28 | -32.88 | -6.43 | -332.97 | -602.34 | 0.27 | -3.57 | -6.9 | 0.88 | 12.82 | 282.61 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -1.74 | 12.12 | -31.82 | 3.84 | 1645.45 | 220.0 | 2.16 | 132.26 | 1170.59 | -3.48 | -68.12 | -1094.29 | 2.1 | 219.32 | 146.46 | 0.04 | -78.95 | -84.62 | 0 | 0 | 0 | 28.57 | 1429.32 | -73.63 | -3.04 | -152.69 | -42.72 | 2.76 | -18.34 | 256.82 | 0.28 | 3.7 | 0.0 | 0.78 | -60.61 | 271.43 | -45.55 | -29.52 | 0 |
| 22Q2 (14) | -1.98 | -51.15 | -14.45 | 0.22 | 168.75 | -95.48 | 0.93 | 19.23 | 171.54 | -2.07 | -45.77 | -327.47 | -1.76 | -7.98 | -156.05 | 0.19 | -24.0 | -51.28 | 0 | 0 | 0 | 1.87 | -98.51 | -99.38 | 5.77 | 357.59 | 437.43 | 3.38 | -13.11 | 171.46 | 0.27 | 0.0 | -3.57 | 1.98 | 800.0 | 842.86 | -35.17 | -17.59 | 0 |
| 22Q1 (13) | -1.31 | 9.66 | -181.37 | -0.32 | -116.08 | 89.54 | 0.78 | -9.3 | -78.98 | -1.42 | -446.34 | 56.17 | -1.63 | -401.85 | -12.41 | 0.25 | 4.17 | 316.67 | 0 | 0 | 0 | 125.00 | -6.25 | 129.17 | -2.24 | -2.28 | 18.84 | 3.89 | 203.91 | 232.48 | 0.27 | -6.9 | 0.0 | 0.22 | -4.35 | 4.76 | -29.91 | 62.87 | -130.65 |
| 21Q4 (12) | -1.45 | -9.85 | -7150.0 | 1.99 | 162.19 | 103.64 | 0.86 | 405.88 | -98.43 | 0.41 | 17.14 | -49.38 | 0.54 | 111.95 | 100.99 | 0.24 | -7.69 | 50.0 | 0 | 0 | 0 | 133.33 | 23.08 | -58.33 | -2.19 | -2.82 | -7.88 | 1.28 | 172.73 | 122.54 | 0.29 | 3.57 | 16.0 | 0.23 | 9.52 | -66.67 | -80.56 | 0 | 0 |
| 21Q3 (11) | -1.32 | 23.7 | -91.3 | -3.2 | -165.71 | -433.33 | 0.17 | 113.08 | -60.47 | 0.35 | -61.54 | 16.67 | -4.52 | -243.95 | -250.39 | 0.26 | -33.33 | 44.44 | 0 | 0 | 0 | 108.33 | -63.89 | -87.96 | -2.13 | -24.56 | -65.12 | -1.76 | 62.79 | -865.22 | 0.28 | 0.0 | 21.74 | 0.21 | 0.0 | 133.33 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | -1.73 | -207.45 | -176.89 | 4.87 | 259.15 | 297.17 | -1.3 | -135.04 | -316.67 | 0.91 | 128.09 | 4450.0 | 3.14 | 316.55 | 1527.27 | 0.39 | 550.0 | 550.0 | 0 | 0 | 0 | 300.00 | 450.0 | 1500.0 | -1.71 | 38.04 | 12.76 | -4.73 | -504.27 | -196.14 | 0.28 | 3.7 | 21.74 | 0.21 | 0.0 | 110.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (9) | 1.61 | 8150.0 | 3120.0 | -3.06 | 94.41 | -492.31 | 3.71 | -93.24 | 18450.0 | -3.24 | -500.0 | -2392.31 | -1.45 | 97.35 | -274.7 | 0.06 | -62.5 | 20.0 | 0 | 0 | 0 | 54.55 | -82.95 | -67.27 | -2.76 | -35.96 | -90.34 | 1.17 | 120.6 | 161.9 | 0.27 | 8.0 | 12.5 | 0.21 | -69.57 | 110.0 | 97.58 | 0 | 0 |
| 20Q4 (8) | -0.02 | 97.1 | 98.17 | -54.74 | -9023.33 | -4246.97 | 54.9 | 12667.44 | 137350.0 | 0.81 | 170.0 | 2125.0 | -54.76 | -4144.96 | -23908.7 | 0.16 | -11.11 | 60.0 | 0 | 0 | 0 | 320.00 | -64.44 | -36.0 | -2.03 | -57.36 | -49.26 | -5.68 | -2569.57 | -228.32 | 0.25 | 8.7 | 0.0 | 0.69 | 666.67 | 527.27 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.69 | -130.67 | -40.82 | -0.6 | 75.71 | -146.15 | 0.43 | -28.33 | 960.0 | 0.3 | 1400.0 | 400.0 | -1.29 | -486.36 | -259.26 | 0.18 | 200.0 | 125.0 | 0 | 0 | 0 | 900.00 | 4700.0 | 462.5 | -1.29 | 34.18 | -51.76 | 0.23 | -95.33 | 141.07 | 0.23 | 0.0 | 76.92 | 0.09 | -10.0 | 350.0 | -125.45 | -392.73 | 0 |
| 20Q2 (6) | 2.25 | 4400.0 | 781.82 | -2.47 | -416.67 | -1746.67 | 0.6 | 2900.0 | 3100.0 | 0.02 | 115.38 | 300.0 | -0.22 | -126.51 | -22.22 | 0.06 | 20.0 | -62.5 | 0 | 0 | 0 | 18.75 | -88.75 | -97.66 | -1.96 | -35.17 | -269.81 | 4.92 | 360.32 | 868.75 | 0.23 | -4.17 | 187.5 | 0.1 | 0.0 | 0 | 42.86 | 0 | 0 |
| 20Q1 (5) | 0.05 | 104.59 | 121.74 | 0.78 | -40.91 | 329.41 | 0.02 | 150.0 | 166.67 | -0.13 | -225.0 | -218.18 | 0.83 | 260.87 | 245.61 | 0.05 | -50.0 | -54.55 | 0 | 0 | 0 | 166.67 | -66.67 | -39.39 | -1.45 | -6.62 | -281.58 | -1.89 | -9.25 | -509.68 | 0.24 | -4.0 | 242.86 | 0.1 | -9.09 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -1.09 | -122.45 | 0.0 | 1.32 | 1.54 | 0.0 | -0.04 | 20.0 | 0.0 | -0.04 | -166.67 | 0.0 | 0.23 | -71.6 | 0.0 | 0.1 | 25.0 | 0.0 | 0 | 0 | 0.0 | 500.00 | 212.5 | 0.0 | -1.36 | -60.0 | 0.0 | -1.73 | -208.93 | 0.0 | 0.25 | 92.31 | 0.0 | 0.11 | 450.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.49 | -48.48 | 0.0 | 1.3 | 766.67 | 0.0 | -0.05 | -150.0 | 0.0 | 0.06 | 700.0 | 0.0 | 0.81 | 550.0 | 0.0 | 0.08 | -50.0 | 0.0 | 0 | 0 | 0.0 | 160.00 | -80.0 | 0.0 | -0.85 | -60.38 | 0.0 | -0.56 | 12.5 | 0.0 | 0.13 | 62.5 | 0.0 | 0.02 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.33 | -43.48 | 0.0 | 0.15 | 144.12 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | -109.09 | 0.0 | -0.18 | 68.42 | 0.0 | 0.16 | 45.45 | 0.0 | 0 | 0 | 0.0 | 800.00 | 190.91 | 0.0 | -0.53 | -39.47 | 0.0 | -0.64 | -106.45 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.23 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 275.00 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
