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) | 8.99 | 29866.67 | -3.17 | 0 | -1.76 | 0 | -1.26 | 0 | 5.82 | 0 | 1.79 | 105.75 | 0 | 0 | 3.41 | 138.69 | 0.14 | -88.14 | 0.58 | -57.97 | 0.8 | 11.11 | 0.25 | 19.05 | 551.53 | 42368.1 |
| 2022 (9) | 0.03 | -99.31 | -1.04 | 0 | -1.22 | 0 | 0.27 | -52.63 | -1.01 | 0 | 0.87 | 77.55 | 0 | 0 | 1.43 | 80.44 | 1.18 | -44.08 | 1.38 | -19.77 | 0.72 | 10.77 | 0.21 | 31.25 | 1.30 | -99.25 |
| 2021 (8) | 4.36 | 123.59 | -1.18 | 0 | 0.46 | 0 | 0.57 | 0 | 3.18 | 324.0 | 0.49 | -20.97 | 0 | 0 | 0.79 | -42.8 | 2.11 | 0 | 1.72 | 5633.33 | 0.65 | 16.07 | 0.16 | 220.0 | 172.33 | -43.44 |
| 2020 (7) | 1.95 | 0 | -1.2 | 0 | -1.62 | 0 | -0.16 | 0 | 0.75 | 0 | 0.62 | 63.16 | 0 | 0 | 1.38 | 64.83 | -0.02 | 0 | 0.03 | -96.39 | 0.56 | 12.0 | 0.05 | -37.5 | 304.69 | 0 |
| 2019 (6) | -0.81 | 0 | -0.96 | 0 | 4.87 | 0 | 0.1 | -77.78 | -1.77 | 0 | 0.38 | 111.11 | 0 | 0 | 0.84 | 102.49 | 1.18 | -14.49 | 0.83 | -20.19 | 0.5 | 66.67 | 0.08 | 0.0 | -57.45 | 0 |
| 2018 (5) | -2.42 | 0 | 0.08 | 0 | -0.51 | 0 | 0.45 | 0 | -2.34 | 0 | 0.18 | -45.45 | 0 | 0 | 0.41 | -50.83 | 1.38 | 14.05 | 1.04 | -11.11 | 0.3 | -3.23 | 0.08 | -20.0 | -170.42 | 0 |
| 2017 (4) | -0.6 | 0 | -0.49 | 0 | 0.54 | -68.42 | -0.7 | 0 | -1.09 | 0 | 0.33 | -47.62 | 0 | 0 | 0.84 | -48.8 | 1.21 | 1916.67 | 1.17 | 515.79 | 0.31 | 0.0 | 0.1 | 25.0 | -37.97 | 0 |
| 2016 (3) | 0.17 | -96.23 | -0.96 | 0 | 1.71 | 0 | -0.14 | 0 | -0.79 | 0 | 0.63 | 215.0 | 0 | 0 | 1.65 | 156.81 | 0.06 | 0 | 0.19 | 0 | 0.31 | 0.0 | 0.08 | 14.29 | 29.31 | 0 |
| 2015 (2) | 4.51 | 0 | -0.38 | 0 | -4.43 | 0 | 0.75 | 7.14 | 4.13 | 0 | 0.2 | -77.01 | -0.04 | 0 | 0.64 | -75.4 | -1.89 | 0 | -1.48 | 0 | 0.31 | 14.81 | 0.07 | 75.0 | 0.00 | 0 |
| 2014 (1) | -3.11 | 0 | -0.88 | 0 | 3.05 | 0 | 0.7 | 0 | -3.99 | 0 | 0.87 | -10.31 | 0 | 0 | 2.61 | 19.86 | -0.72 | 0 | -0.86 | 0 | 0.27 | 92.86 | 0.04 | 300.0 | 0.00 | 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) | 1.24 | -15.07 | -46.09 | -2.47 | -238.36 | -1135.0 | 0.42 | 121.0 | 800.0 | -0.79 | -243.48 | -319.44 | -1.23 | -268.49 | -158.57 | 0.79 | 51.92 | 558.33 | 0 | 0 | 0 | 4.64 | 29.16 | 820.58 | 0.28 | -74.55 | -84.0 | 0.41 | -65.83 | -73.72 | 0.2 | 0.0 | 5.26 | 0.07 | 40.0 | 40.0 | 182.35 | 81.1 | 42.71 |
| 23Q3 (19) | 1.46 | -66.97 | 190.68 | -0.73 | -282.5 | -73.81 | -2.0 | 43.66 | -102.02 | -0.23 | -43.75 | -130.0 | 0.73 | -84.85 | 135.96 | 0.52 | 205.88 | 40.54 | 0 | 0 | 0 | 3.59 | 54.1 | 68.42 | 1.1 | 205.77 | 71.88 | 1.2 | 244.58 | 60.0 | 0.2 | 0.0 | 5.26 | 0.05 | -16.67 | -16.67 | 100.69 | 0 | 162.54 |
| 23Q2 (18) | 4.42 | 136.36 | 6214.29 | 0.4 | 205.26 | 248.15 | -3.55 | -205.65 | -1214.81 | -0.16 | -77.78 | 0 | 4.82 | 223.49 | 2510.0 | 0.17 | -45.16 | -39.29 | 0 | 0 | 0 | 2.33 | 3.43 | -23.21 | -1.04 | -395.24 | -181.08 | -0.83 | -295.24 | -260.87 | 0.2 | 0.0 | 17.65 | 0.06 | 0.0 | 20.0 | 0.00 | -100.0 | 0 |
| 23Q1 (17) | 1.87 | -18.7 | 356.16 | -0.38 | -90.0 | -153.33 | 3.36 | 5700.0 | 3260.0 | -0.09 | -125.0 | -1000.0 | 1.49 | -29.05 | 269.32 | 0.31 | 158.33 | 181.82 | 0 | 0 | 0 | 2.25 | 347.15 | 117.05 | -0.21 | -112.0 | 75.0 | -0.21 | -113.46 | 70.0 | 0.2 | 5.26 | 17.65 | 0.06 | 20.0 | 20.0 | 3740.00 | 2826.96 | 0 |
| 22Q4 (16) | 2.3 | 242.86 | -26.52 | -0.2 | 52.38 | 68.25 | -0.06 | 93.94 | 97.31 | 0.36 | 460.0 | 28.57 | 2.1 | 203.45 | -16.0 | 0.12 | -67.57 | 33.33 | 0 | 0 | 0 | 0.50 | -76.37 | -13.67 | 1.75 | 173.44 | 400.0 | 1.56 | 108.0 | 457.14 | 0.19 | 0.0 | 11.76 | 0.05 | -16.67 | 25.0 | 127.78 | 179.37 | -80.0 |
| 22Q3 (15) | -1.61 | -2400.0 | -153.85 | -0.42 | -55.56 | -75.0 | -0.99 | -266.67 | -201.02 | -0.1 | 0 | -42.86 | -2.03 | -915.0 | -173.82 | 0.37 | 32.14 | 311.11 | 0 | 0 | 0 | 2.13 | -29.74 | 527.34 | 0.64 | 272.97 | -72.77 | 0.75 | 426.09 | -61.14 | 0.19 | 11.76 | 18.75 | 0.06 | 20.0 | 50.0 | -161.00 | 0 | -214.69 |
| 22Q2 (14) | 0.07 | 109.59 | 0.0 | -0.27 | -80.0 | -92.86 | -0.27 | -370.0 | -139.71 | 0 | -100.0 | -100.0 | -0.2 | 77.27 | -185.71 | 0.28 | 154.55 | 64.71 | 0 | 0 | 0 | 3.04 | 192.37 | 85.79 | -0.37 | 55.95 | 19.57 | -0.23 | 67.14 | 47.73 | 0.17 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.73 | -123.32 | 60.11 | -0.15 | 76.19 | 11.76 | 0.1 | 104.48 | -90.2 | 0.01 | -96.43 | -94.74 | -0.88 | -135.2 | 56.0 | 0.11 | 22.22 | -21.43 | 0 | 0 | 0 | 1.04 | 77.85 | -28.33 | -0.84 | -340.0 | -500.0 | -0.7 | -350.0 | -1300.0 | 0.17 | 0.0 | 13.33 | 0.05 | 25.0 | 66.67 | 0.00 | -100.0 | 100.0 |
| 21Q4 (12) | 3.13 | 4.68 | 381.54 | -0.63 | -162.5 | -28.57 | -2.23 | -327.55 | -227.94 | 0.28 | 500.0 | -71.72 | 2.5 | -9.09 | 1462.5 | 0.09 | 0.0 | -52.63 | 0 | 0 | 0 | 0.58 | 71.71 | -48.39 | 0.35 | -85.11 | -74.82 | 0.28 | -85.49 | -74.55 | 0.17 | 6.25 | 13.33 | 0.04 | 0.0 | 100.0 | 638.78 | 355.05 | 1148.07 |
| 21Q3 (11) | 2.99 | 4171.43 | 509.59 | -0.24 | -71.43 | 17.24 | 0.98 | 44.12 | 159.76 | -0.07 | -143.75 | 87.04 | 2.75 | 4028.57 | 369.61 | 0.09 | -47.06 | -50.0 | 0 | 0 | 0 | 0.34 | -79.19 | -80.82 | 2.35 | 610.87 | 491.67 | 1.93 | 538.64 | 502.08 | 0.16 | -5.88 | 14.29 | 0.04 | -20.0 | 300.0 | 140.38 | 0 | 0 |
| 21Q2 (10) | 0.07 | 103.83 | 101.82 | -0.14 | 17.65 | 44.0 | 0.68 | -33.33 | -72.69 | 0.16 | -15.79 | 132.65 | -0.07 | 96.5 | 98.29 | 0.17 | 21.43 | -10.53 | 0 | 0 | 0 | 1.63 | 12.79 | -22.31 | -0.46 | -228.57 | -64.29 | -0.44 | -780.0 | -1366.67 | 0.17 | 13.33 | 21.43 | 0.05 | 66.67 | 400.0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (9) | -1.83 | -381.54 | -131.07 | -0.17 | 65.31 | 5.56 | 1.02 | 250.0 | 157.3 | 0.19 | -80.81 | 246.15 | -2.0 | -1350.0 | -135.03 | 0.14 | -26.32 | 133.33 | 0 | 0 | 0 | 1.45 | 28.07 | 113.77 | -0.14 | -110.07 | 73.58 | -0.05 | -104.55 | 91.23 | 0.15 | 0.0 | 15.38 | 0.03 | 50.0 | 200.0 | -1407.69 | -2850.41 | 0 |
| 20Q4 (8) | 0.65 | 189.04 | -57.52 | -0.49 | -68.97 | -113.04 | -0.68 | 58.54 | -152.71 | 0.99 | 283.33 | 5050.0 | 0.16 | 115.69 | -87.69 | 0.19 | 5.56 | 90.0 | 0 | 0 | 0 | 1.13 | -36.19 | 115.12 | 1.39 | 331.67 | -12.58 | 1.1 | 329.17 | -6.78 | 0.15 | 7.14 | 15.38 | 0.02 | 100.0 | 0.0 | 51.18 | 0 | -55.51 |
| 20Q3 (7) | -0.73 | 81.04 | 84.37 | -0.29 | -16.0 | -262.5 | -1.64 | -165.86 | -155.41 | -0.54 | -10.2 | -237.5 | -1.02 | 75.12 | 78.53 | 0.18 | -5.26 | 125.0 | 0 | 0 | 0 | 1.77 | -15.72 | 151.16 | -0.6 | -114.29 | -433.33 | -0.48 | -1500.0 | -308.7 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | 100.0 |
| 20Q2 (6) | -3.85 | -165.37 | -375.31 | -0.25 | -38.89 | 37.5 | 2.49 | 239.89 | 441.3 | -0.49 | -276.92 | -545.45 | -4.1 | -171.8 | -238.84 | 0.19 | 216.67 | 35.71 | 0 | 0 | 0 | 2.10 | 210.35 | 7.16 | -0.28 | 47.17 | 45.1 | -0.03 | 94.74 | 94.0 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | -50.0 | -3208.33 | 0 | 0 |
| 20Q1 (5) | 5.89 | 284.97 | 88.18 | -0.18 | 21.74 | 25.0 | -1.78 | -237.98 | -1212.5 | -0.13 | -550.0 | -181.25 | 5.71 | 339.23 | 97.58 | 0.06 | -40.0 | -14.29 | 0 | 0 | 0 | 0.68 | 28.88 | -24.36 | -0.53 | -133.33 | -488.89 | -0.57 | -148.31 | -612.5 | 0.13 | 0.0 | 18.18 | 0.01 | -50.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 1.53 | 132.76 | 0.0 | -0.23 | -187.5 | 0.0 | 1.29 | -56.42 | 0.0 | -0.02 | 87.5 | 0.0 | 1.3 | 127.37 | 0.0 | 0.1 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.53 | -25.5 | 0.0 | 1.59 | 783.33 | 0.0 | 1.18 | 413.04 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 115.04 | 109.36 | 0.0 |
| 19Q3 (3) | -4.67 | -476.54 | 0.0 | -0.08 | 80.0 | 0.0 | 2.96 | 543.48 | 0.0 | -0.16 | -245.45 | 0.0 | -4.75 | -292.56 | 0.0 | 0.08 | -42.86 | 0.0 | 0 | 0 | 0.0 | 0.71 | -64.04 | 0.0 | 0.18 | 135.29 | 0.0 | 0.23 | 146.0 | 0.0 | 0.13 | 8.33 | 0.0 | 0.02 | 0.0 | 0.0 | -1228.95 | 0 | 0.0 |
| 19Q2 (2) | -0.81 | -125.88 | 0.0 | -0.4 | -66.67 | 0.0 | 0.46 | 187.5 | 0.0 | 0.11 | -31.25 | 0.0 | -1.21 | -141.87 | 0.0 | 0.14 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.96 | 119.07 | 0.0 | -0.51 | -466.67 | 0.0 | -0.5 | -525.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 3.13 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 6260.00 | 0.0 | 0.0 |
