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) | -0.47 | 0 | -6.46 | 0 | 7.77 | 0 | -4.07 | 0 | -6.93 | 0 | 0.11 | 22.22 | 0 | 0 | 0.06 | 6.78 | 4.85 | 50.15 | 5.92 | 43.34 | 1.09 | 28.24 | 0.76 | 660.0 | -6.05 | 0 |
| 2022 (9) | 4.96 | 0 | -1.29 | 0 | -2.65 | 0 | 0.11 | -56.0 | 3.67 | 0 | 0.09 | 12.5 | 0.56 | 0 | 0.05 | -22.01 | 3.23 | -34.88 | 4.13 | -28.55 | 0.85 | 7.59 | 0.1 | -9.09 | 97.64 | 0 |
| 2021 (8) | -1.76 | 0 | 1.37 | 0 | -0.43 | 0 | 0.25 | 0 | -0.39 | 0 | 0.08 | 100.0 | -0.12 | 0 | 0.07 | 137.96 | 4.96 | -26.08 | 5.78 | 5.28 | 0.79 | -1.25 | 0.11 | 83.33 | -26.35 | 0 |
| 2020 (7) | 6.66 | 0 | -2.74 | 0 | -3.24 | 0 | -0.1 | 0 | 3.92 | 0 | 0.04 | -97.44 | -0.17 | 0 | 0.03 | -97.79 | 6.71 | 43.68 | 5.49 | 44.85 | 0.8 | 37.93 | 0.06 | 50.0 | 104.88 | 0 |
| 2019 (6) | -4.5 | 0 | -1.72 | 0 | 7.45 | 410.27 | 0.4 | 0 | -6.22 | 0 | 1.56 | 262.79 | 0 | 0 | 1.27 | 229.77 | 4.67 | 9.37 | 3.79 | 19.18 | 0.58 | 123.08 | 0.04 | -20.0 | -102.04 | 0 |
| 2018 (5) | 0.51 | -93.47 | -0.64 | 0 | 1.46 | 0 | -0.54 | 0 | -0.13 | 0 | 0.43 | -89.06 | 0 | 0 | 0.38 | -89.81 | 4.27 | 18.94 | 3.18 | 12.37 | 0.26 | 36.84 | 0.05 | 0.0 | 14.61 | -94.26 |
| 2017 (4) | 7.81 | 0 | -3.7 | 0 | -1.76 | 0 | 0.12 | -72.73 | 4.11 | 0 | 3.93 | 39200.0 | 0 | 0 | 3.77 | 34282.79 | 3.59 | 30.07 | 2.83 | 18.41 | 0.19 | -5.0 | 0.05 | -28.57 | 254.40 | 0 |
| 2016 (3) | -2.9 | 0 | 0.12 | 100.0 | 0.81 | 0 | 0.44 | 131.58 | -2.78 | 0 | 0.01 | -50.0 | 0 | 0 | 0.01 | -53.33 | 2.76 | 8.66 | 2.39 | 6.22 | 0.2 | 0.0 | 0.07 | -12.5 | -109.02 | 0 |
| 2015 (2) | 3.11 | -21.27 | 0.06 | 0 | -2.69 | 0 | 0.19 | -85.04 | 3.17 | -15.47 | 0.02 | -86.67 | 0 | 0 | 0.02 | -86.82 | 2.54 | -0.39 | 2.25 | -2.17 | 0.2 | 11.11 | 0.08 | 60.0 | 122.92 | -21.27 |
| 2014 (1) | 3.95 | 0 | -0.2 | 0 | -1.58 | 0 | 1.27 | 0 | 3.75 | 0 | 0.15 | 1400.0 | 0 | 0 | 0.18 | 1239.75 | 2.55 | 6.69 | 2.3 | 9.52 | 0.18 | 20.0 | 0.05 | 25.0 | 156.13 | 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) | 4.85 | 148.69 | 375.49 | -5.57 | -6862.5 | -235.54 | 1.94 | -75.93 | 79.63 | 0.14 | 103.47 | 16.67 | -0.72 | 92.83 | -12.5 | 0.04 | -20.0 | 100.0 | 0 | 0 | -100.0 | 0.04 | -68.65 | 78.82 | -0.54 | -124.22 | -5.88 | 0.75 | -44.03 | -18.48 | 0.47 | 123.81 | 123.81 | 0.69 | 3350.0 | 2200.0 | 253.93 | 140.03 | 188.78 |
| 23Q3 (19) | -9.96 | -230.71 | -916.33 | -0.08 | 89.87 | -700.0 | 8.06 | 247.08 | 4841.18 | -4.04 | -1254.29 | -7980.0 | -10.04 | -247.0 | -914.14 | 0.05 | 400.0 | 400.0 | 0 | 0 | 100.0 | 0.14 | 394.19 | 344.67 | 2.23 | 57.04 | 52.74 | 1.34 | -17.79 | -2.9 | 0.21 | 0.0 | -4.55 | 0.02 | 0.0 | -33.33 | -634.39 | -254.85 | -955.17 |
| 23Q2 (18) | 7.62 | 356.57 | 124.78 | -0.79 | -7800.0 | -690.0 | -5.48 | -269.14 | -89.62 | 0.35 | 167.31 | -5.41 | 6.83 | 329.19 | 107.6 | 0.01 | 0.0 | -66.67 | 0 | 0 | -100.0 | 0.03 | -4.81 | -71.73 | 1.42 | -18.39 | 5.97 | 1.63 | -25.91 | 68.04 | 0.21 | 5.0 | 0.0 | 0.02 | 0.0 | -33.33 | 409.68 | 433.81 | 46.23 |
| 23Q1 (17) | -2.97 | -391.18 | -294.12 | -0.01 | 99.4 | -102.08 | 3.24 | 200.0 | 583.58 | -0.52 | -533.33 | -57.58 | -2.98 | -365.62 | -248.26 | 0.01 | -50.0 | -75.0 | 0 | -100.0 | -100.0 | 0.03 | 21.24 | -79.28 | 1.74 | 441.18 | 85.11 | 2.2 | 139.13 | 158.82 | 0.2 | -4.76 | -4.76 | 0.02 | -33.33 | -33.33 | -122.73 | -239.57 | -187.43 |
| 22Q4 (16) | 1.02 | 204.08 | 136.69 | -1.66 | -16500.0 | -1483.33 | 1.08 | 735.29 | 138.3 | 0.12 | 340.0 | -63.64 | -0.64 | 35.35 | 75.94 | 0.02 | 100.0 | -33.33 | 0.07 | 800.0 | 158.33 | 0.02 | -22.03 | -74.99 | -0.51 | -134.93 | -138.06 | 0.92 | -33.33 | -29.23 | 0.21 | -4.55 | 5.0 | 0.03 | 0.0 | 0.0 | 87.93 | 246.25 | 148.39 |
| 22Q3 (15) | -0.98 | -128.91 | -512.5 | -0.01 | 90.0 | 66.67 | -0.17 | 94.12 | 77.63 | -0.05 | -113.51 | -400.0 | -0.99 | -130.09 | -421.05 | 0.01 | -66.67 | -66.67 | -0.01 | -125.0 | 0 | 0.03 | -68.58 | -67.19 | 1.46 | 8.96 | 4.29 | 1.38 | 42.27 | 2.22 | 0.22 | 4.76 | 10.0 | 0.03 | 0.0 | 0.0 | -60.12 | -121.46 | -493.71 |
| 22Q2 (14) | 3.39 | 121.57 | 317.31 | -0.1 | -120.83 | 89.8 | -2.89 | -331.34 | -168.81 | 0.37 | 212.12 | 76.19 | 3.29 | 63.68 | 229.53 | 0.03 | -25.0 | 200.0 | 0.04 | -91.3 | 0 | 0.10 | -30.22 | 172.18 | 1.34 | 42.55 | 26.42 | 0.97 | 14.12 | 7.78 | 0.21 | 0.0 | 10.53 | 0.03 | 0.0 | 0.0 | 280.17 | 99.59 | 301.14 |
| 22Q1 (13) | 1.53 | 155.04 | -44.16 | 0.48 | 300.0 | -78.67 | -0.67 | 76.24 | 36.19 | -0.33 | -200.0 | -17.86 | 2.01 | 175.56 | -59.72 | 0.04 | 33.33 | 300.0 | 0.46 | 483.33 | 0 | 0.14 | 46.34 | 324.69 | 0.94 | -29.85 | -18.97 | 0.85 | -34.62 | -61.88 | 0.21 | 5.0 | 5.0 | 0.03 | 0.0 | 0.0 | 140.37 | 177.25 | 26.02 |
| 21Q4 (12) | -2.78 | -1637.5 | -195.53 | 0.12 | 500.0 | 108.96 | -2.82 | -271.05 | -291.67 | 0.33 | 3400.0 | 371.43 | -2.66 | -1300.0 | -269.43 | 0.03 | 0.0 | 175.0 | -0.12 | 0 | -200.0 | 0.10 | 2.29 | 176.94 | 1.34 | -4.29 | -9.46 | 1.3 | -3.7 | -1.52 | 0.2 | 0.0 | 0.0 | 0.03 | 0.0 | 200.0 | -181.70 | -1694.28 | -195.53 |
| 21Q3 (11) | -0.16 | 89.74 | 57.89 | -0.03 | 96.94 | 90.32 | -0.76 | -118.1 | 82.49 | -0.01 | -104.76 | -109.09 | -0.19 | 92.52 | 72.46 | 0.03 | 200.0 | -40.0 | 0 | 0 | 100.0 | 0.09 | 160.57 | -31.55 | 1.4 | 32.08 | -18.13 | 1.35 | 50.0 | -2.17 | 0.2 | 5.26 | 0.0 | 0.03 | 0.0 | 200.0 | -10.13 | 92.73 | 57.63 |
| 21Q2 (10) | -1.56 | -156.93 | -134.14 | -0.98 | -143.56 | 3.92 | 4.2 | 500.0 | 376.32 | 0.21 | 175.0 | -8.7 | -2.54 | -150.9 | -171.55 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 8.88 | 39.32 | 1.06 | -8.62 | -46.46 | 0.9 | -59.64 | -43.75 | 0.19 | -5.0 | 11.76 | 0.03 | 0.0 | 0 | -139.29 | -225.05 | -153.95 |
| 21Q1 (9) | 2.74 | -5.84 | 338.26 | 2.25 | 267.91 | 3314.29 | -1.05 | -45.83 | -130.0 | -0.28 | -500.0 | 54.1 | 4.99 | 217.83 | 509.02 | 0.01 | 125.0 | 0.0 | 0 | 100.0 | 100.0 | 0.03 | 126.51 | 8.02 | 1.16 | -21.62 | -17.73 | 2.23 | 68.94 | 87.39 | 0.2 | 0.0 | 25.0 | 0.03 | 200.0 | 0 | 111.38 | -41.44 | 230.75 |
| 20Q4 (8) | 2.91 | 865.79 | 1355.0 | -1.34 | -332.26 | -13300.0 | -0.72 | 83.41 | -900.0 | 0.07 | -36.36 | 135.0 | 1.57 | 327.54 | 726.32 | -0.04 | -180.0 | 0 | -0.04 | 20.0 | 0 | -0.13 | -191.01 | 0 | 1.48 | -13.45 | 18.4 | 1.32 | -4.35 | 46.67 | 0.2 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 190.20 | 895.82 | 908.04 |
| 20Q3 (7) | -0.38 | -108.32 | 67.24 | -0.31 | 69.61 | -287.5 | -4.34 | -185.53 | -242.76 | 0.11 | -52.17 | 450.0 | -0.69 | -119.44 | 44.35 | 0.05 | 400.0 | -28.57 | -0.05 | 0 | 0 | 0.14 | 430.32 | -37.14 | 1.71 | -13.64 | 32.56 | 1.38 | -13.75 | 24.32 | 0.2 | 17.65 | 25.0 | 0.01 | 0 | 0.0 | -23.90 | -109.26 | 73.63 |
| 20Q2 (6) | 4.57 | 497.39 | 347.03 | -1.02 | -1357.14 | -1033.33 | -1.52 | -143.43 | -151.01 | 0.23 | 137.7 | -62.9 | 3.55 | 390.98 | 282.99 | 0.01 | 0.0 | -90.91 | 0 | 100.0 | 0 | 0.03 | -15.59 | -92.45 | 1.98 | 40.43 | 65.0 | 1.6 | 34.45 | 56.86 | 0.17 | 6.25 | 21.43 | 0 | 0 | -100.0 | 258.19 | 403.1 | 263.29 |
| 20Q1 (5) | -1.15 | -675.0 | 31.95 | -0.07 | -600.0 | 95.42 | 3.5 | 3788.89 | 163.16 | -0.61 | -205.0 | -1933.33 | -1.22 | -742.11 | 62.11 | 0.01 | 0 | -99.28 | -0.08 | 0 | 0 | 0.03 | 0 | -99.33 | 1.41 | 12.8 | 51.61 | 1.19 | 32.22 | 56.58 | 0.16 | 6.67 | 14.29 | 0 | -100.0 | -100.0 | -85.19 | -551.48 | 54.13 |
| 19Q4 (4) | 0.2 | 117.24 | 0.0 | -0.01 | 87.5 | 0.0 | 0.09 | -97.04 | 0.0 | -0.2 | -1100.0 | 0.0 | 0.19 | 115.32 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.25 | -3.1 | 0.0 | 0.9 | -18.92 | 0.0 | 0.15 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 18.87 | 120.82 | 0.0 |
| 19Q3 (3) | -1.16 | 37.3 | 0.0 | -0.08 | 11.11 | 0.0 | 3.04 | 2.01 | 0.0 | 0.02 | -96.77 | 0.0 | -1.24 | 36.08 | 0.0 | 0.07 | -36.36 | 0.0 | 0 | 0 | 0.0 | 0.22 | -36.34 | 0.0 | 1.29 | 7.5 | 0.0 | 1.11 | 8.82 | 0.0 | 0.16 | 14.29 | 0.0 | 0.01 | 0.0 | 0.0 | -90.62 | 42.69 | 0.0 |
| 19Q2 (2) | -1.85 | -9.47 | 0.0 | -0.09 | 94.12 | 0.0 | 2.98 | 124.06 | 0.0 | 0.62 | 2166.67 | 0.0 | -1.94 | 39.75 | 0.0 | 0.11 | -92.03 | 0.0 | 0 | 0 | 0.0 | 0.35 | -92.56 | 0.0 | 1.2 | 29.03 | 0.0 | 1.02 | 34.21 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -158.12 | 14.86 | 0.0 |
| 19Q1 (1) | -1.69 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -3.22 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.65 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -185.71 | 0.0 | 0.0 |
