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) | 3.16 | 474.55 | -2.16 | 0 | 0.22 | -87.71 | 0 | 0 | 1.0 | 0 | 1.46 | 84.81 | 0 | 0 | 4.47 | 101.34 | -0.69 | 0 | -0.99 | 0 | 0.81 | 17.39 | 0.17 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.55 | 0 | -2.72 | 0 | 1.79 | -54.34 | 0 | 0 | -2.17 | 0 | 0.79 | 14.49 | -0.39 | 0 | 2.22 | -12.48 | 0.37 | -84.45 | -0.61 | 0 | 0.69 | 64.29 | 0.17 | 6.25 | 220.00 | 0 |
| 2021 (8) | -0.95 | 0 | -0.88 | 0 | 3.92 | -21.13 | 0 | 0 | -1.83 | 0 | 0.69 | 30.19 | -0.49 | 0 | 2.54 | -51.64 | 2.38 | 480.49 | 1.18 | 306.9 | 0.42 | 16.67 | 0.16 | 45.45 | -53.98 | 0 |
| 2020 (7) | -1.29 | 0 | -3.85 | 0 | 4.97 | 3723.08 | 0 | 0 | -5.14 | 0 | 0.53 | 657.14 | -1.57 | 0 | 5.25 | 645.9 | 0.41 | -14.58 | 0.29 | 26.09 | 0.36 | -14.29 | 0.11 | 0 | -169.74 | 0 |
| 2019 (6) | 1.08 | 157.14 | 0.08 | 0 | 0.13 | -81.69 | 0 | 0 | 1.16 | 1833.33 | 0.07 | -41.67 | 0.1 | 0 | 0.70 | -38.68 | 0.48 | 65.52 | 0.23 | 21.05 | 0.42 | -6.67 | 0 | 0 | 166.15 | 153.19 |
| 2018 (5) | 0.42 | 2.44 | -0.36 | 0 | 0.71 | 0 | -0.2 | 0 | 0.06 | -80.0 | 0.12 | 9.09 | -0.22 | 0 | 1.15 | 0.64 | 0.29 | 0 | 0.19 | 0 | 0.45 | -6.25 | 0 | 0 | 65.62 | 0 |
| 2017 (4) | 0.41 | -33.87 | -0.11 | 0 | -0.51 | 0 | 0.52 | 225.0 | 0.3 | -80.52 | 0.11 | -21.43 | 0 | 0 | 1.14 | -17.11 | -0.43 | 0 | -0.63 | 0 | 0.48 | -12.73 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.62 | -67.02 | 0.92 | 0 | -0.98 | 0 | 0.16 | 0 | 1.54 | 25.2 | 0.14 | -63.16 | -0.06 | 0 | 1.38 | -57.8 | 0.71 | 2.9 | 0.11 | -69.44 | 0.55 | -3.51 | 0 | 0 | 93.94 | -53.03 |
| 2015 (2) | 1.88 | 18.99 | -0.65 | 0 | -0.19 | 0 | -0.46 | 0 | 1.23 | 0 | 0.38 | -55.81 | 0.09 | 0 | 3.26 | -53.58 | 0.69 | -19.77 | 0.36 | 5.88 | 0.57 | 16.33 | 0.01 | 0 | 200.00 | 5.06 |
| 2014 (1) | 1.58 | 3850.0 | -2.14 | 0 | 0.62 | 0 | -0.08 | 0 | -0.56 | 0 | 0.86 | 22.86 | -0.44 | 0 | 7.02 | 36.8 | 0.86 | -14.85 | 0.34 | 3.03 | 0.49 | 8.89 | 0 | 0 | 190.36 | 3612.05 |
| 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) | 1.37 | 197.83 | -51.42 | -0.48 | -173.85 | 34.25 | -0.36 | 84.42 | -271.43 | 0 | 0 | 0 | 0.89 | -19.82 | -57.42 | 0.25 | 66.67 | 257.14 | 0 | 0 | 100.0 | 2.92 | 48.36 | 263.82 | -0.09 | -181.82 | 67.86 | -0.31 | -520.0 | 41.51 | 0.21 | 5.0 | 10.53 | 0.04 | 0.0 | -42.86 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.46 | -75.27 | 158.97 | 0.65 | 153.72 | 184.42 | -2.31 | -541.67 | -466.67 | 0 | 0 | 0 | 1.11 | 70.77 | 171.61 | 0.15 | -44.44 | -67.39 | 0 | -100.0 | -100.0 | 1.97 | -36.64 | -57.38 | 0.11 | 122.92 | -63.33 | -0.05 | 75.0 | -350.0 | 0.2 | -4.76 | 11.11 | 0.04 | -20.0 | -20.0 | 242.11 | -92.19 | 177.6 |
| 23Q2 (18) | 1.86 | 457.69 | 78.85 | -1.21 | -8.04 | -6.14 | -0.36 | -111.08 | -166.67 | 0 | 0 | 0 | 0.65 | 139.63 | 750.0 | 0.27 | -65.82 | 58.82 | 0.07 | 200.0 | 121.21 | 3.11 | -69.36 | 50.6 | -0.48 | -118.18 | -250.0 | -0.2 | 54.55 | -300.0 | 0.21 | 10.53 | 31.25 | 0.05 | 25.0 | 150.0 | 3100.00 | 0 | 734.62 |
| 23Q1 (17) | -0.52 | -118.44 | 79.45 | -1.12 | -53.42 | -1300.0 | 3.25 | 1447.62 | 692.68 | 0 | 0 | 0 | -1.64 | -178.47 | 37.16 | 0.79 | 1028.57 | 887.5 | -0.07 | 81.08 | -240.0 | 10.14 | 1163.3 | 996.52 | -0.22 | 21.43 | -833.33 | -0.44 | 16.98 | -109.52 | 0.19 | 0.0 | 26.67 | 0.04 | -42.86 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 2.82 | 461.54 | 1780.0 | -0.73 | 5.19 | -62.22 | 0.21 | -66.67 | -88.59 | 0 | 0 | 0 | 2.09 | 234.84 | 796.67 | 0.07 | -84.78 | -53.33 | -0.37 | -242.31 | -94.74 | 0.80 | -82.62 | -42.31 | -0.28 | -193.33 | -125.23 | -0.53 | -2750.0 | -270.97 | 0.19 | 5.56 | 18.75 | 0.07 | 40.0 | 40.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -0.78 | -175.0 | 44.68 | -0.77 | 32.46 | -327.78 | 0.63 | 16.67 | -72.0 | 0 | 0 | 0 | -1.55 | -1450.0 | 2.52 | 0.46 | 170.59 | 109.09 | 0.26 | 178.79 | 156.52 | 4.62 | 123.86 | 38.13 | 0.3 | -6.25 | -31.82 | 0.02 | -80.0 | -92.0 | 0.18 | 12.5 | 80.0 | 0.05 | 150.0 | 25.0 | -312.00 | -184.0 | 13.7 |
| 22Q2 (14) | 1.04 | 141.11 | 388.89 | -1.14 | -1325.0 | -522.22 | 0.54 | 31.71 | 980.0 | 0 | 0 | 100.0 | -0.1 | 96.17 | -11.11 | 0.17 | 112.5 | 525.0 | -0.33 | -760.0 | -650.0 | 2.06 | 123.07 | 398.12 | 0.32 | 966.67 | -58.44 | 0.1 | 147.62 | -82.46 | 0.16 | 6.67 | 100.0 | 0.02 | -50.0 | -50.0 | 371.43 | 0 | 811.9 |
| 22Q1 (13) | -2.53 | -1786.67 | -477.61 | -0.08 | 82.22 | 84.62 | 0.41 | -77.72 | 295.24 | 0 | 0 | -100.0 | -2.61 | -770.0 | -1840.0 | 0.08 | -46.67 | -77.14 | 0.05 | 126.32 | -50.0 | 0.92 | -33.53 | -89.3 | 0.03 | -97.3 | -40.0 | -0.21 | -167.74 | -450.0 | 0.15 | -6.25 | 87.5 | 0.04 | -20.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (12) | 0.15 | 110.64 | 126.79 | -0.45 | -150.0 | 40.79 | 1.84 | -18.22 | -13.62 | 0 | 0 | 0 | -0.3 | 81.13 | 77.27 | 0.15 | -31.82 | 150.0 | -0.19 | 58.7 | 84.17 | 1.39 | -58.38 | -22.77 | 1.11 | 152.27 | 404.55 | 0.31 | 24.0 | 342.86 | 0.16 | 60.0 | 100.0 | 0.05 | 25.0 | -54.55 | 28.85 | 107.98 | 113.39 |
| 21Q3 (11) | -1.41 | -291.67 | -127.42 | -0.18 | -166.67 | 93.55 | 2.25 | 4400.0 | 25.7 | 0 | 100.0 | 100.0 | -1.59 | -1666.67 | 53.37 | 0.22 | 650.0 | -40.54 | -0.46 | -866.67 | 64.62 | 3.34 | 583.13 | -72.98 | 0.44 | -42.86 | 25.71 | 0.25 | -56.14 | -30.56 | 0.1 | 25.0 | 25.0 | 0.04 | 0.0 | 0 | -361.54 | -592.95 | -156.58 |
| 21Q2 (10) | -0.36 | -153.73 | -414.29 | 0.27 | 151.92 | 307.69 | 0.05 | 123.81 | -92.06 | -0.09 | -200.0 | -800.0 | -0.09 | -160.0 | 55.0 | -0.04 | -111.43 | -144.44 | 0.06 | -40.0 | 200.0 | -0.69 | -108.01 | -117.69 | 0.77 | 1440.0 | 7600.0 | 0.57 | 850.0 | 5600.0 | 0.08 | 0.0 | -20.0 | 0.04 | 0.0 | 0 | -52.17 | -114.02 | 18.01 |
| 21Q1 (9) | 0.67 | 219.64 | 1775.0 | -0.52 | 31.58 | -205.88 | -0.21 | -109.86 | -150.0 | 0.09 | 0 | 1000.0 | 0.15 | 111.36 | 171.43 | 0.35 | 483.33 | 0 | 0.1 | 108.33 | 176.92 | 8.64 | 379.63 | 0 | 0.05 | -77.27 | 127.78 | 0.06 | -14.29 | 140.0 | 0.08 | 0.0 | -20.0 | 0.04 | -63.64 | 0 | 372.22 | 272.82 | 0 |
| 20Q4 (8) | -0.56 | 9.68 | -324.0 | -0.76 | 72.76 | -224.59 | 2.13 | 18.99 | 321.88 | 0 | 100.0 | 0 | -1.32 | 61.29 | -253.49 | 0.06 | -83.78 | 50.0 | -1.2 | 7.69 | -279.1 | 1.80 | -85.44 | 9.01 | 0.22 | -37.14 | 57.14 | 0.07 | -80.56 | 0.0 | 0.08 | 0.0 | -20.0 | 0.11 | 0 | 0 | -215.38 | -52.85 | -246.46 |
| 20Q3 (7) | -0.62 | -785.71 | -208.77 | -2.79 | -2046.15 | -830.0 | 1.79 | 184.13 | 70.48 | -0.02 | -100.0 | 0 | -3.41 | -1605.0 | -1362.96 | 0.37 | 311.11 | 1133.33 | -1.3 | -6600.0 | -364.29 | 12.37 | 216.24 | 881.72 | 0.35 | 3400.0 | 250.0 | 0.36 | 3500.0 | 800.0 | 0.08 | -20.0 | -20.0 | 0 | 0 | 0 | -140.91 | -121.43 | -134.61 |
| 20Q2 (6) | -0.07 | -75.0 | -450.0 | -0.13 | 23.53 | 53.57 | 0.63 | 50.0 | 0 | -0.01 | 0.0 | 0 | -0.2 | 4.76 | 23.08 | 0.09 | 0 | 0 | 0.02 | 115.38 | 107.69 | 3.91 | 0 | 0 | 0.01 | 105.56 | -91.67 | 0.01 | 106.67 | -87.5 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | -63.64 | 0 | -704.55 |
| 20Q1 (5) | -0.04 | -116.0 | -116.67 | -0.17 | -127.87 | -440.0 | 0.42 | 143.75 | 950.0 | -0.01 | 0 | 0 | -0.21 | -124.42 | -172.41 | 0 | -100.0 | -100.0 | -0.13 | -119.4 | -333.33 | -0.00 | -100.0 | -100.0 | -0.18 | -228.57 | -250.0 | -0.15 | -314.29 | -475.0 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 0.25 | -56.14 | 0.0 | 0.61 | 303.33 | 0.0 | -0.96 | -191.43 | 0.0 | 0 | 0 | 0.0 | 0.86 | 218.52 | 0.0 | 0.04 | 33.33 | 0.0 | 0.67 | 339.29 | 0.0 | 1.65 | 31.13 | 0.0 | 0.14 | 40.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 147.06 | -63.88 | 0.0 |
| 19Q3 (3) | 0.57 | 2750.0 | 0.0 | -0.3 | -7.14 | 0.0 | 1.05 | 0 | 0.0 | 0 | 0 | 0.0 | 0.27 | 203.85 | 0.0 | 0.03 | 0 | 0.0 | -0.28 | -7.69 | 0.0 | 1.26 | 0 | 0.0 | 0.1 | -16.67 | 0.0 | 0.04 | -50.0 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 407.14 | 3767.86 | 0.0 |
| 19Q2 (2) | 0.02 | -91.67 | 0.0 | -0.28 | -660.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.26 | -189.66 | 0.0 | 0 | -100.0 | 0.0 | -0.26 | -766.67 | 0.0 | -0.00 | -100.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.08 | 100.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.53 | -93.42 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 160.00 | 0.0 | 0.0 |
