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) | -0.88 | 0 | -0.78 | 0 | -0.66 | 0 | -0.03 | 0 | -1.66 | 0 | 0.68 | -28.42 | 0 | 0 | 5.92 | 2.85 | -2.23 | 0 | -1.58 | 0 | 0.63 | 8.62 | 0.03 | 0.0 | 0.00 | 0 |
| 2022 (9) | 2.43 | 333.93 | -0.98 | 0 | -1.16 | 0 | -0.09 | 0 | 1.45 | 0 | 0.95 | 41.79 | 0 | 0 | 5.75 | 79.32 | 0.53 | -70.72 | 0.33 | -74.02 | 0.58 | 13.73 | 0.03 | -25.0 | 258.51 | 740.16 |
| 2021 (8) | 0.56 | -82.93 | -0.69 | 0 | -3.56 | 0 | 0.01 | -93.33 | -0.13 | 0 | 0.67 | 39.58 | 0 | 0 | 3.21 | 18.06 | 1.81 | 57.39 | 1.27 | 44.32 | 0.51 | -1.92 | 0.04 | 33.33 | 30.77 | -86.59 |
| 2020 (7) | 3.28 | 0 | -0.55 | 0 | -0.41 | 0 | 0.15 | 0 | 2.73 | 0 | 0.48 | 33.33 | 0 | 0 | 2.72 | 36.58 | 1.15 | 0 | 0.88 | 0 | 0.52 | -3.7 | 0.03 | -50.0 | 229.37 | 0 |
| 2019 (6) | -3.64 | 0 | -0.58 | 0 | 3.88 | 0 | -0.05 | 0 | -4.22 | 0 | 0.36 | -32.08 | 0 | 0 | 1.99 | 9.94 | -1.04 | 0 | -1.46 | 0 | 0.54 | 3.85 | 0.06 | 20.0 | 0.00 | 0 |
| 2018 (5) | 2.32 | -38.79 | -0.79 | 0 | -4.05 | 0 | 0.02 | 0 | 1.53 | -52.78 | 0.53 | -1.85 | 0 | 0 | 1.81 | -27.93 | 4.86 | 42.52 | 2.06 | 62.2 | 0.52 | 15.56 | 0.05 | 25.0 | 88.21 | -59.04 |
| 2017 (4) | 3.79 | 15.9 | -0.55 | 0 | 2.66 | 0 | -0.01 | 0 | 3.24 | 11.34 | 0.54 | 63.64 | 0 | 0 | 2.51 | 67.21 | 3.41 | -2.85 | 1.27 | -32.8 | 0.45 | -4.26 | 0.04 | 0.0 | 215.34 | 58.05 |
| 2016 (3) | 3.27 | 25.29 | -0.36 | 0 | -4.0 | 0 | -0.1 | 0 | 2.91 | 32.88 | 0.33 | -21.43 | 0 | 0 | 1.50 | -19.18 | 3.51 | 10.38 | 1.89 | 0.0 | 0.47 | 2.17 | 0.04 | 0.0 | 136.25 | 24.77 |
| 2015 (2) | 2.61 | 238.96 | -0.42 | 0 | -0.5 | 0 | -0.12 | 0 | 2.19 | 476.32 | 0.42 | -41.67 | 0 | 0 | 1.86 | -62.81 | 3.18 | 302.53 | 1.89 | 158.9 | 0.46 | -2.13 | 0.04 | 100.0 | 109.21 | 73.03 |
| 2014 (1) | 0.77 | 60.42 | -0.39 | 0 | -0.59 | 0 | 0.19 | 533.33 | 0.38 | 192.31 | 0.72 | 71.43 | 0 | 0 | 5.00 | 68.69 | 0.79 | 139.39 | 0.73 | 58.7 | 0.47 | 2.17 | 0.02 | 0.0 | 63.11 | 23.6 |
| 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) | -0.08 | 89.33 | -104.82 | -0.24 | -100.0 | 17.24 | -0.99 | -306.25 | -1514.29 | -0.01 | 0 | -125.0 | -0.32 | 63.22 | -123.36 | 0.23 | 109.09 | -11.54 | 0 | 0 | 0 | 6.76 | 98.64 | -3.47 | -0.19 | 42.42 | -290.0 | 0.01 | 104.76 | 107.14 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | -44.44 | 0 | -100.54 |
| 23Q3 (19) | -0.75 | 14.77 | 1.32 | -0.12 | 20.0 | 47.83 | 0.48 | 0 | 204.35 | 0 | 0 | 100.0 | -0.87 | 15.53 | 12.12 | 0.11 | 10.0 | -52.17 | 0 | 0 | 0 | 3.41 | -14.52 | -21.38 | -0.33 | 58.23 | -141.25 | -0.21 | 63.79 | -133.87 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | -0.88 | -204.76 | 29.6 | -0.15 | 44.44 | 34.78 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | -1.03 | -280.7 | 30.41 | 0.1 | -60.0 | -54.55 | 0 | 0 | 0 | 3.98 | -62.55 | -30.82 | -0.79 | 14.13 | -229.17 | -0.58 | 27.5 | -427.27 | 0.16 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | 0.84 | -49.4 | -69.78 | -0.27 | 6.9 | -17.39 | -0.15 | -314.29 | 71.15 | -0.03 | -175.0 | -200.0 | 0.57 | -58.39 | -77.65 | 0.25 | -3.85 | 8.7 | 0 | 0 | 0 | 10.64 | 51.8 | 69.75 | -0.92 | -1020.0 | -607.69 | -0.8 | -471.43 | -1500.0 | 0.16 | 6.67 | 14.29 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 1.66 | 318.42 | -37.12 | -0.29 | -26.09 | -163.64 | 0.07 | 115.22 | 108.33 | 0.04 | 140.0 | 180.0 | 1.37 | 238.38 | -45.85 | 0.26 | 13.04 | 136.36 | 0 | 0 | 0 | 7.01 | 61.8 | 264.42 | 0.1 | -87.5 | -81.13 | -0.14 | -122.58 | -133.33 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0 | 8300.00 | 8618.42 | 1629.17 |
| 22Q3 (15) | -0.76 | 39.2 | 49.67 | -0.23 | 0.0 | -76.92 | -0.46 | -76.92 | -159.74 | -0.1 | -400.0 | -900.0 | -0.99 | 33.11 | 39.63 | 0.23 | 4.55 | 91.67 | 0 | 0 | 0 | 4.33 | -24.79 | 120.18 | 0.8 | 433.33 | 5.26 | 0.62 | 663.64 | 31.91 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | -97.44 | 96.88 | 60.64 |
| 22Q2 (14) | -1.25 | -144.96 | 6.72 | -0.23 | 0.0 | 23.33 | -0.26 | 50.0 | 91.19 | -0.02 | -100.0 | 71.43 | -1.48 | -158.04 | 9.76 | 0.22 | -4.35 | -24.14 | 0 | 0 | 0 | 5.76 | -8.1 | 1.28 | -0.24 | -84.62 | -157.14 | -0.11 | -120.0 | -145.83 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | -3125.00 | -212.41 | -786.19 |
| 22Q1 (13) | 2.78 | 5.3 | 265.79 | -0.23 | -109.09 | -43.75 | -0.52 | 38.1 | 1.89 | -0.01 | 80.0 | -106.67 | 2.55 | 0.79 | 325.0 | 0.23 | 109.09 | 43.75 | 0 | 0 | 0 | 6.27 | 225.89 | 55.11 | -0.13 | -124.53 | -230.0 | -0.05 | -111.9 | -138.46 | 0.14 | 7.69 | 7.69 | 0.01 | 0 | 0.0 | 2780.00 | 479.17 | 887.63 |
| 21Q4 (12) | 2.64 | 274.83 | 288.24 | -0.11 | 15.38 | 38.89 | -0.84 | -209.09 | -129.47 | -0.05 | -400.0 | -25.0 | 2.53 | 254.27 | 406.0 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 1.92 | -2.24 | -22.6 | 0.53 | -30.26 | 17.78 | 0.42 | -10.64 | 250.0 | 0.13 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 480.00 | 293.91 | 83.53 |
| 21Q3 (11) | -1.51 | -12.69 | -344.12 | -0.13 | 56.67 | -116.67 | 0.77 | 126.1 | -20.62 | -0.01 | 85.71 | -105.26 | -1.64 | 0.0 | -310.0 | 0.12 | -58.62 | 100.0 | 0 | 0 | 0 | 1.97 | -65.4 | 62.95 | 0.76 | 80.95 | 181.48 | 0.47 | 95.83 | 42.42 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -247.54 | 29.8 | -242.19 |
| 21Q2 (10) | -1.34 | -276.32 | -278.67 | -0.3 | -87.5 | -400.0 | -2.95 | -456.6 | -298.65 | -0.07 | -146.67 | 61.11 | -1.64 | -373.33 | -337.68 | 0.29 | 81.25 | 314.29 | 0 | 0 | 0 | 5.69 | 40.74 | 126.64 | 0.42 | 320.0 | 0 | 0.24 | 84.62 | 400.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -352.63 | -225.28 | -128.21 |
| 21Q1 (9) | 0.76 | 11.76 | -65.3 | -0.16 | 11.11 | 36.0 | -0.53 | -118.6 | 84.81 | 0.15 | 475.0 | -16.67 | 0.6 | 20.0 | -69.07 | 0.16 | 33.33 | -33.33 | 0 | 0 | 0 | 4.04 | 62.63 | -14.81 | 0.1 | -77.78 | -76.19 | 0.13 | 8.33 | -74.51 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 281.48 | 7.63 | -16.46 |
| 20Q4 (8) | 0.68 | 300.0 | 127.87 | -0.18 | -200.0 | 14.29 | 2.85 | 193.81 | 85.06 | -0.04 | -121.05 | -500.0 | 0.5 | 225.0 | 118.87 | 0.12 | 100.0 | 100.0 | 0 | 0 | 0 | 2.48 | 105.8 | 184.47 | 0.45 | 66.67 | 21.62 | 0.12 | -63.64 | -62.5 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 261.54 | 461.54 | 150.38 |
| 20Q3 (7) | -0.34 | -145.33 | 88.51 | -0.06 | 0.0 | 70.0 | 0.97 | 231.08 | -68.4 | 0.19 | 205.56 | 18.75 | -0.4 | -157.97 | 87.34 | 0.06 | -14.29 | -68.42 | 0 | 0 | 0 | 1.21 | -51.88 | -70.52 | 0.27 | 0 | 158.7 | 0.33 | 512.5 | 167.35 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | -72.34 | -105.79 | 0 |
| 20Q2 (6) | 0.75 | -65.75 | 7.14 | -0.06 | 76.0 | -20.0 | -0.74 | 78.8 | -7300.0 | -0.18 | -200.0 | -28.57 | 0.69 | -64.43 | 6.15 | 0.07 | -70.83 | 133.33 | 0 | 0 | 0 | 2.51 | -47.1 | 105.73 | 0 | -100.0 | 100.0 | -0.08 | -115.69 | 90.24 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 1250.00 | 271.0 | 0 |
| 20Q1 (5) | 2.19 | 189.75 | 106.6 | -0.25 | -19.05 | -92.31 | -3.49 | -326.62 | -384.72 | 0.18 | 1700.0 | 325.0 | 1.94 | 173.21 | 108.6 | 0.24 | 300.0 | 200.0 | 0 | 0 | 0 | 4.74 | 443.08 | 144.27 | 0.42 | 13.51 | 231.25 | 0.51 | 59.38 | 208.51 | 0.13 | -7.14 | -7.14 | 0.01 | 0.0 | -50.0 | 336.92 | 164.9 | 0 |
| 19Q4 (4) | -2.44 | 17.57 | 0.0 | -0.21 | -5.0 | 0.0 | 1.54 | -49.84 | 0.0 | 0.01 | -93.75 | 0.0 | -2.65 | 16.14 | 0.0 | 0.06 | -68.42 | 0.0 | 0 | 0 | 0.0 | 0.87 | -78.67 | 0.0 | 0.37 | 180.43 | 0.0 | 0.32 | 165.31 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -519.15 | 0 | 0.0 |
| 19Q3 (3) | -2.96 | -522.86 | 0.0 | -0.2 | -300.0 | 0.0 | 3.07 | 30800.0 | 0.0 | 0.16 | 214.29 | 0.0 | -3.16 | -586.15 | 0.0 | 0.19 | 533.33 | 0.0 | 0 | 0 | 0.0 | 4.09 | 235.78 | 0.0 | -0.46 | 26.98 | 0.0 | -0.49 | 40.24 | 0.0 | 0.14 | 7.69 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.7 | -33.96 | 0.0 | -0.05 | 61.54 | 0.0 | -0.01 | 98.61 | 0.0 | -0.14 | -75.0 | 0.0 | 0.65 | -30.11 | 0.0 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0.0 | 1.22 | -37.2 | 0.0 | -0.63 | -96.88 | 0.0 | -0.82 | -74.47 | 0.0 | 0.13 | -7.14 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 1.06 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
