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) | 1.76 | -56.33 | 0.13 | -87.0 | -1.47 | 0 | -0.19 | 0 | 1.89 | -62.43 | 0.05 | 400.0 | 0.2 | 0 | 0.51 | 816.67 | 0.22 | -89.22 | 0.79 | -63.08 | 0.26 | -10.34 | 0 | 0 | 167.62 | 1.07 |
| 2022 (9) | 4.03 | 266.36 | 1.0 | -51.22 | -3.32 | 0 | -0.04 | 0 | 5.03 | 59.68 | 0.01 | -50.0 | -0.01 | 0 | 0.06 | -45.59 | 2.04 | -3.32 | 2.14 | -19.25 | 0.29 | 0.0 | 0 | 0 | 165.84 | 343.25 |
| 2021 (8) | 1.1 | -51.97 | 2.05 | 0 | -2.86 | 0 | 0 | 0 | 3.15 | 45.16 | 0.02 | -96.49 | 0.01 | -75.0 | 0.10 | -97.13 | 2.11 | 189.04 | 2.65 | 235.44 | 0.29 | -19.44 | 0 | 0 | 37.41 | -81.21 |
| 2020 (7) | 2.29 | 18.65 | -0.12 | 0 | -1.93 | 0 | -0.06 | 0 | 2.17 | -13.89 | 0.57 | 280.0 | 0.04 | 100.0 | 3.56 | 265.54 | 0.73 | 40.38 | 0.79 | 61.22 | 0.36 | 16.13 | 0 | 0 | 199.13 | -17.46 |
| 2019 (6) | 1.93 | 250.91 | 0.59 | 0 | -1.33 | 0 | 0.01 | 0 | 2.52 | 0 | 0.15 | -75.0 | 0.02 | -50.0 | 0.97 | -75.89 | 0.52 | -21.21 | 0.49 | 0.0 | 0.31 | 29.17 | 0 | 0 | 241.25 | 220.2 |
| 2018 (5) | 0.55 | 0 | -0.85 | 0 | -0.6 | 0 | -0.03 | 0 | -0.3 | 0 | 0.6 | 57.89 | 0.04 | -78.95 | 4.03 | 71.59 | 0.66 | -8.33 | 0.49 | -5.77 | 0.24 | -7.69 | 0 | 0 | 75.34 | 0 |
| 2017 (4) | -0.94 | 0 | -0.27 | 0 | 1.67 | 0 | -0.05 | 0 | -1.21 | 0 | 0.38 | 65.22 | 0.19 | 0 | 2.35 | 63.27 | 0.72 | 148.28 | 0.52 | 10.64 | 0.26 | -38.1 | 0.01 | 0.0 | -118.99 | 0 |
| 2016 (3) | 1.56 | -18.75 | -0.42 | 0 | -2.01 | 0 | 0 | 0 | 1.14 | -37.36 | 0.23 | -28.12 | -0.19 | 0 | 1.44 | -21.64 | 0.29 | -6.45 | 0.47 | 80.77 | 0.42 | -19.23 | 0.01 | 0 | 173.33 | -29.58 |
| 2015 (2) | 1.92 | 178.26 | -0.1 | 0 | -1.11 | 0 | -0.07 | 0 | 1.82 | 225.0 | 0.32 | 23.08 | 0.09 | 12.5 | 1.84 | 41.25 | 0.31 | -77.21 | 0.26 | -79.69 | 0.52 | 6.12 | 0 | 0 | 246.15 | 531.44 |
| 2014 (1) | 0.69 | -69.06 | -0.13 | 0 | -0.93 | 0 | 0.05 | 0 | 0.56 | -67.44 | 0.26 | 420.0 | 0.08 | 300.0 | 1.30 | 279.72 | 1.36 | 750.0 | 1.28 | 357.14 | 0.49 | -2.0 | 0 | 0 | 38.98 | -86.36 |
| 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) | 0.56 | 180.0 | -59.12 | -0.42 | -189.36 | 16.0 | -0.01 | 99.27 | 75.0 | -0.05 | 0 | -66.67 | 0.14 | -79.1 | -83.91 | 0.03 | 0 | 200.0 | 0 | 0 | 100.0 | 1.22 | 0 | 279.27 | 0.15 | 850.0 | -58.33 | 0.04 | -77.78 | -84.62 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 560.00 | 600.0 | 34.89 |
| 23Q3 (19) | 0.2 | 266.67 | -86.39 | 0.47 | -2.08 | 74.07 | -1.37 | -13600.0 | 11.04 | 0 | -100.0 | 100.0 | 0.67 | 86.11 | -61.49 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -0.00 | -100.0 | 0 | -0.02 | 60.0 | -103.28 | 0.18 | -40.0 | -69.49 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 80.00 | 340.0 | -64.08 |
| 23Q2 (18) | -0.12 | -110.81 | -233.33 | 0.48 | 220.0 | -32.39 | -0.01 | 87.5 | 98.81 | 0.03 | 117.65 | 0 | 0.36 | -49.3 | -55.0 | 0.01 | 0 | 0 | 0.2 | 0 | 1900.0 | 0.40 | 0 | 0 | -0.05 | -133.33 | -111.36 | 0.3 | 11.11 | -56.52 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -33.33 | -109.91 | -381.48 |
| 23Q1 (17) | 1.11 | -18.98 | 1.83 | -0.4 | 20.0 | -178.43 | -0.08 | -100.0 | 91.11 | -0.17 | -466.67 | 0 | 0.71 | -18.39 | -55.62 | 0 | -100.0 | 0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | 0 | 0.15 | -58.33 | -76.19 | 0.27 | 3.85 | -55.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 336.36 | -18.98 | 106.76 |
| 22Q4 (16) | 1.37 | -6.8 | 2840.0 | -0.5 | -285.19 | -278.57 | -0.04 | 97.4 | 92.59 | -0.03 | -50.0 | 0 | 0.87 | -50.0 | 278.26 | 0.01 | 0 | 0 | -0.01 | 0 | 0 | 0.32 | 0 | 0 | 0.36 | -40.98 | 33.33 | 0.26 | -55.93 | -13.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 415.15 | 86.39 | 3172.12 |
| 22Q3 (15) | 1.47 | 1533.33 | 600.0 | 0.27 | -61.97 | 196.43 | -1.54 | -83.33 | -73.03 | -0.02 | 0 | 0 | 1.74 | 117.5 | 2585.71 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 0.61 | 38.64 | -20.78 | 0.59 | -14.49 | -14.49 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 222.73 | 1780.81 | 706.06 |
| 22Q2 (14) | 0.09 | -91.74 | -52.63 | 0.71 | 39.22 | 18.33 | -0.84 | 6.67 | 22.22 | 0 | 0 | -100.0 | 0.8 | -50.0 | 1.27 | 0 | 0 | -100.0 | 0.01 | 200.0 | 0 | -0.00 | 0 | -100.0 | 0.44 | -30.16 | -35.29 | 0.69 | 15.0 | 27.78 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 11.84 | -92.72 | -61.98 |
| 22Q1 (13) | 1.09 | 2280.0 | 43.42 | 0.51 | 82.14 | -64.58 | -0.9 | -66.67 | -157.14 | 0 | 0 | 100.0 | 1.6 | 595.65 | -27.27 | 0 | 0 | -100.0 | -0.01 | 0 | -200.0 | -0.00 | 0 | -100.0 | 0.63 | 133.33 | 65.79 | 0.6 | 100.0 | -46.43 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 162.69 | 1303.88 | 156.87 |
| 21Q4 (12) | -0.05 | -123.81 | -105.0 | 0.28 | 200.0 | 660.0 | -0.54 | 39.33 | -100.0 | 0 | 0 | 100.0 | 0.23 | 428.57 | -75.79 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.27 | -64.94 | 125.0 | 0.3 | -56.52 | 130.77 | 0.07 | 0.0 | -41.67 | 0 | 0 | 0 | -13.51 | -148.91 | -103.38 |
| 21Q3 (11) | 0.21 | 10.53 | 261.54 | -0.28 | -146.67 | -800.0 | -0.89 | 17.59 | -784.62 | 0 | -100.0 | -100.0 | -0.07 | -108.86 | 22.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.77 | 13.24 | 600.0 | 0.69 | 27.78 | 475.0 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 27.63 | -11.29 | 144.64 |
| 21Q2 (10) | 0.19 | -75.0 | -74.32 | 0.6 | -58.33 | -4.76 | -1.08 | -208.57 | 19.4 | 0.01 | 200.0 | 133.33 | 0.79 | -64.09 | -42.34 | 0.01 | 0.0 | -88.89 | 0 | -100.0 | -100.0 | 0.18 | -24.01 | -90.58 | 0.68 | 78.95 | 100.0 | 0.54 | -51.79 | 20.0 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 31.15 | -50.82 | -77.69 |
| 21Q1 (9) | 0.76 | -24.0 | 11.76 | 1.44 | 2980.0 | 294.59 | -0.35 | -29.63 | 22.22 | -0.01 | 85.71 | -150.0 | 2.2 | 131.58 | 3766.67 | 0.01 | -75.0 | -97.67 | 0.01 | 150.0 | 0 | 0.24 | -74.76 | -98.12 | 0.38 | 216.67 | 153.33 | 1.12 | 761.54 | 1144.44 | 0.08 | -33.33 | 14.29 | 0 | 0 | 0 | 63.33 | -84.17 | -85.1 |
| 20Q4 (8) | 1.0 | 869.23 | 47.06 | -0.05 | -225.0 | -108.33 | -0.27 | -307.69 | -2600.0 | -0.07 | -800.0 | -16.67 | 0.95 | 1155.56 | -25.78 | 0.04 | 300.0 | -20.0 | -0.02 | 0 | -300.0 | 0.93 | 236.45 | -23.93 | 0.12 | 9.09 | -45.45 | 0.13 | 8.33 | -38.1 | 0.12 | 33.33 | 50.0 | 0 | 0 | 0 | 400.00 | 746.15 | 70.59 |
| 20Q3 (7) | -0.13 | -117.57 | -44.44 | 0.04 | -93.65 | 233.33 | 0.13 | 109.7 | 138.24 | 0.01 | 133.33 | 0.0 | -0.09 | -106.57 | 25.0 | 0.01 | -88.89 | -50.0 | 0 | -100.0 | -100.0 | 0.28 | -85.4 | -42.36 | 0.11 | -67.65 | -57.69 | 0.12 | -73.33 | -45.45 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | -61.90 | -144.34 | -106.35 |
| 20Q2 (6) | 0.74 | 8.82 | 628.57 | 0.63 | 185.14 | 600.0 | -1.34 | -197.78 | -162.75 | -0.03 | -250.0 | -160.0 | 1.37 | 2383.33 | 2840.0 | 0.09 | -79.07 | 350.0 | 0.06 | 0 | 500.0 | 1.90 | -84.82 | 284.36 | 0.34 | 126.67 | 3500.0 | 0.45 | 400.0 | 1400.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 139.62 | -67.15 | 209.7 |
| 20Q1 (5) | 0.68 | 0.0 | -54.05 | -0.74 | -223.33 | -825.0 | -0.45 | -4400.0 | 4.26 | 0.02 | 133.33 | 0 | -0.06 | -104.69 | -104.29 | 0.43 | 760.0 | 514.29 | 0 | -100.0 | 100.0 | 12.54 | 920.47 | 467.72 | 0.15 | -31.82 | 200.0 | 0.09 | -57.14 | 125.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | 425.00 | 81.25 | -68.41 |
| 19Q4 (4) | 0.68 | 855.56 | 0.0 | 0.6 | 2100.0 | 0.0 | -0.01 | 97.06 | 0.0 | -0.06 | -700.0 | 0.0 | 1.28 | 1166.67 | 0.0 | 0.05 | 150.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.23 | 154.91 | 0.0 | 0.22 | -15.38 | 0.0 | 0.21 | -4.55 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 234.48 | 881.61 | 0.0 |
| 19Q3 (3) | -0.09 | 35.71 | 0.0 | -0.03 | -133.33 | 0.0 | -0.34 | 33.33 | 0.0 | 0.01 | -80.0 | 0.0 | -0.12 | -140.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.48 | -2.65 | 0.0 | 0.26 | 2700.0 | 0.0 | 0.22 | 633.33 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -30.00 | 76.43 | 0.0 |
| 19Q2 (2) | -0.14 | -109.46 | 0.0 | 0.09 | 212.5 | 0.0 | -0.51 | -8.51 | 0.0 | 0.05 | 0 | 0.0 | -0.05 | -103.57 | 0.0 | 0.02 | -71.43 | 0.0 | 0.01 | 200.0 | 0.0 | 0.50 | -77.58 | 0.0 | -0.01 | -120.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | -127.27 | -109.46 | 0.0 |
| 19Q1 (1) | 1.48 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1345.45 | 0.0 | 0.0 |
