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) | 0.05 | -89.8 | -4.48 | 0 | -1.08 | 0 | 0.05 | 0 | -4.43 | 0 | 0.23 | -90.94 | 0 | 0 | 11.00 | -83.75 | -1.17 | 0 | -0.86 | 0 | 0.66 | -22.35 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.49 | -40.96 | -2.15 | 0 | -1.6 | 0 | -0.01 | 0 | -1.66 | 0 | 2.54 | 284.85 | 0.06 | 50.0 | 67.73 | 454.18 | -0.66 | 0 | 0.04 | -96.0 | 0.85 | 6.25 | 0 | 0 | 55.06 | 19.4 |
| 2021 (8) | 0.83 | -10.75 | 15.08 | 496.05 | -0.67 | 0 | 0 | 0 | 15.91 | 359.83 | 0.66 | -13.16 | 0.04 | 0 | 12.22 | -28.92 | 0.24 | 0 | 1.0 | 14.94 | 0.8 | -17.53 | 0 | 0 | 46.11 | -8.77 |
| 2020 (7) | 0.93 | -3.12 | 2.53 | 0 | -4.38 | 0 | 0.05 | 0 | 3.46 | 2371.43 | 0.76 | 49.02 | -0.12 | 0 | 17.19 | 101.28 | -0.82 | 0 | 0.87 | 0 | 0.97 | -23.02 | 0 | 0 | 50.54 | -33.66 |
| 2019 (6) | 0.96 | -43.53 | -0.82 | 0 | -1.02 | 0 | -0.01 | 0 | 0.14 | -88.98 | 0.51 | -33.77 | -0.07 | 0 | 8.54 | -13.46 | -0.03 | 0 | 0 | 0 | 1.26 | -3.82 | 0 | 0 | 76.19 | -38.6 |
| 2018 (5) | 1.7 | 82.8 | -0.43 | 0 | -0.92 | 0 | 0.01 | 0 | 1.27 | 0 | 0.77 | -17.2 | -0.01 | 0 | 9.87 | -8.71 | 0.04 | -94.44 | 0.06 | -71.43 | 1.31 | 0.0 | 0 | 0 | 124.09 | 102.81 |
| 2017 (4) | 0.93 | -59.21 | -1.38 | 0 | -0.71 | 0 | -0.01 | 0 | -0.45 | 0 | 0.93 | 106.67 | 0 | 0 | 10.81 | 104.98 | 0.72 | 176.92 | 0.21 | 600.0 | 1.31 | 6.5 | 0 | 0 | 61.18 | -66.19 |
| 2016 (3) | 2.28 | -17.09 | -0.56 | 0 | -0.25 | 0 | 0 | 0 | 1.72 | 0 | 0.45 | -92.61 | 0 | 0 | 5.28 | -89.19 | 0.26 | -75.93 | 0.03 | -70.0 | 1.23 | -25.45 | 0 | 0 | 180.95 | 15.15 |
| 2015 (2) | 2.75 | -53.47 | -5.59 | 0 | 3.16 | 0 | 0 | 0 | -2.84 | 0 | 6.09 | 92.11 | 0 | 0 | 48.80 | 193.1 | 1.08 | -77.64 | 0.1 | -97.26 | 1.65 | -0.6 | 0 | 0 | 157.14 | 41.19 |
| 2014 (1) | 5.91 | 31.63 | -2.79 | 0 | -2.23 | 0 | 0 | 0 | 3.12 | 845.45 | 3.17 | -3.06 | 0 | 0 | 16.65 | 2.49 | 4.83 | -7.29 | 3.65 | -3.44 | 1.66 | 27.69 | 0 | 0 | 111.30 | 25.92 |
| 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) | 0.01 | -96.0 | 102.94 | -4.39 | -369.33 | -123.98 | -0.01 | 85.71 | 75.0 | -0.04 | -157.14 | 0.0 | -4.38 | -332.98 | -90.43 | 0.06 | 100.0 | -97.1 | 0 | 0 | -100.0 | 13.95 | 113.95 | -95.21 | -0.31 | 16.22 | -47.62 | -0.45 | -275.0 | -9.76 | 0.16 | 0.0 | -27.27 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.25 | 238.89 | -75.73 | 1.63 | 206.54 | 1911.11 | -0.07 | 0 | 94.96 | 0.07 | 600.0 | 600.0 | 1.88 | 209.94 | 100.0 | 0.03 | -57.14 | -66.67 | 0 | 0 | 0 | 6.52 | -47.83 | -50.0 | -0.37 | -42.31 | 0.0 | -0.12 | -9.09 | -140.0 | 0.16 | -5.88 | -27.27 | 0 | 0 | 0 | 625.00 | 308.33 | 215.53 |
| 23Q2 (18) | -0.18 | -350.0 | 70.49 | -1.53 | -665.0 | -152.58 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | -1.71 | -612.5 | -174.35 | 0.07 | 0.0 | -36.36 | 0 | 0 | 0 | 12.50 | 12.5 | 12.5 | -0.26 | -13.04 | -73.33 | -0.11 | 38.89 | 42.11 | 0.17 | 0.0 | -19.05 | 0 | 0 | 0 | -300.00 | 0 | 90.16 |
| 23Q1 (17) | -0.04 | 88.24 | -109.76 | -0.2 | 89.8 | 93.33 | -1.01 | -2425.0 | -910.0 | 0.01 | 125.0 | 0.0 | -0.24 | 89.57 | 90.73 | 0.07 | -96.62 | -74.07 | 0 | -100.0 | 0 | 11.11 | -96.19 | -44.03 | -0.23 | -9.52 | -428.57 | -0.18 | 56.1 | -151.43 | 0.17 | -22.73 | -19.05 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -0.34 | -133.01 | -152.31 | -1.96 | -2077.78 | 15.15 | -0.04 | 97.12 | 20.0 | -0.04 | -500.0 | 0 | -2.3 | -344.68 | -38.55 | 2.07 | 2200.0 | 1193.75 | 0.06 | 0 | 700.0 | 291.55 | 2135.21 | 2487.5 | -0.21 | 43.24 | -275.0 | -0.41 | -236.67 | -286.36 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 1.03 | 268.85 | 442.11 | -0.09 | -103.09 | -100.58 | -1.39 | -1885.71 | -148.21 | 0.01 | 0.0 | 0 | 0.94 | -59.13 | -94.0 | 0.09 | -18.18 | -35.71 | 0 | 0 | -100.0 | 13.04 | 17.39 | 50.0 | -0.37 | -146.67 | -285.0 | 0.3 | 257.89 | 172.73 | 0.22 | 4.76 | 10.0 | 0 | 0 | 0 | 198.08 | 106.49 | 223.18 |
| 22Q2 (14) | -0.61 | -248.78 | 55.15 | 2.91 | 197.0 | -3.0 | -0.07 | 30.0 | -450.0 | 0.01 | 0.0 | 0 | 2.3 | 188.8 | 40.24 | 0.11 | -59.26 | -38.89 | 0 | 0 | -100.0 | 11.11 | -44.03 | -14.2 | -0.15 | -314.29 | -236.36 | -0.19 | -154.29 | -311.11 | 0.21 | 0.0 | 10.53 | 0 | 0 | 0 | -3050.00 | -4265.85 | -527.94 |
| 22Q1 (13) | 0.41 | -36.92 | -69.63 | -3.0 | -29.87 | -172.73 | -0.1 | -100.0 | -42.86 | 0.01 | 0 | 0 | -2.59 | -56.02 | -1136.0 | 0.27 | 68.75 | 50.0 | 0 | 100.0 | -100.0 | 19.85 | 76.19 | 8.09 | 0.07 | -41.67 | 136.84 | 0.35 | 59.09 | -39.66 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 73.21 | -51.57 | -57.7 |
| 21Q4 (12) | 0.65 | 242.11 | 91.18 | -2.31 | -114.92 | 55.32 | -0.05 | 91.07 | 28.57 | 0 | 0 | 0 | -1.66 | -110.59 | 65.63 | 0.16 | 14.29 | 45.45 | -0.01 | -150.0 | 50.0 | 11.27 | 29.58 | 9.6 | 0.12 | -40.0 | 200.0 | 0.22 | 100.0 | 168.75 | 0.21 | 5.0 | 0.0 | 0 | 0 | 0 | 151.16 | 146.63 | 0 |
| 21Q3 (11) | 0.19 | 113.97 | -9.52 | 15.48 | 416.0 | 1721.18 | -0.56 | -2900.0 | -40.0 | 0 | 0 | 0 | 15.67 | 855.49 | 1378.3 | 0.14 | -22.22 | 0.0 | 0.02 | 100.0 | 100.0 | 8.70 | -32.85 | -27.95 | 0.2 | 81.82 | 233.33 | 0.11 | 22.22 | -81.97 | 0.2 | 5.26 | -9.09 | 0 | 0 | 0 | 61.29 | 112.62 | 142.24 |
| 21Q2 (10) | -1.36 | -200.74 | -1411.11 | 3.0 | 372.73 | -55.49 | 0.02 | 128.57 | 100.53 | 0 | 0 | -100.0 | 1.64 | 556.0 | -75.34 | 0.18 | 0.0 | -33.33 | 0.01 | -50.0 | 108.33 | 12.95 | -29.5 | -37.65 | 0.11 | 157.89 | 145.83 | 0.09 | -84.48 | -89.02 | 0.19 | -5.0 | -26.92 | 0 | 0 | 0 | -485.71 | -380.63 | -5728.57 |
| 21Q1 (9) | 1.35 | 297.06 | 181.25 | -1.1 | 78.72 | -1100.0 | -0.07 | 0.0 | 56.25 | 0 | 0 | 0 | 0.25 | 105.18 | -57.63 | 0.18 | 63.64 | -25.0 | 0.02 | 200.0 | 100.0 | 18.37 | 78.66 | -32.65 | -0.19 | -58.33 | 36.67 | 0.58 | 281.25 | 341.67 | 0.2 | -4.76 | -28.57 | 0 | 0 | 0 | 173.08 | 0 | -85.58 |
| 20Q4 (8) | 0.34 | 61.9 | 78.95 | -5.17 | -708.24 | -857.41 | -0.07 | 82.5 | 56.25 | 0 | 0 | 0 | -4.83 | -555.66 | -1280.0 | 0.11 | -21.43 | -15.38 | -0.02 | -300.0 | 71.43 | 10.28 | -14.82 | 25.74 | -0.12 | 20.0 | -233.33 | -0.32 | -152.46 | 0 | 0.21 | -4.55 | -30.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 0.21 | 333.33 | 75.0 | 0.85 | -87.39 | 2733.33 | -0.4 | 89.3 | 25.93 | 0 | -100.0 | 100.0 | 1.06 | -84.06 | 606.67 | 0.14 | -48.15 | -26.32 | 0.01 | 108.33 | 0.0 | 12.07 | -41.89 | 4.81 | -0.15 | 37.5 | -250.0 | 0.61 | -25.61 | 454.55 | 0.22 | -15.38 | -31.25 | 0 | 0 | 0 | 25.30 | 403.61 | -9.34 |
| 20Q2 (6) | -0.09 | -118.75 | -12.5 | 6.74 | 6027.27 | 3647.37 | -3.74 | -2237.5 | -2776.92 | 0.05 | 0 | 0 | 6.65 | 1027.12 | 2562.96 | 0.27 | 12.5 | 200.0 | -0.12 | -1300.0 | 0 | 20.77 | -23.85 | 273.85 | -0.24 | 20.0 | -2500.0 | 0.82 | 441.67 | 1071.43 | 0.26 | -7.14 | -18.75 | 0 | 0 | 0 | -8.33 | -100.69 | 59.38 |
| 20Q1 (5) | 0.48 | 152.63 | -22.58 | 0.11 | 120.37 | 1200.0 | -0.16 | 0.0 | 15.79 | 0 | 0 | 0 | 0.59 | 268.57 | -3.28 | 0.24 | 84.62 | 140.0 | 0.01 | 114.29 | 0 | 27.27 | 233.57 | 205.45 | -0.3 | -433.33 | -30.43 | -0.24 | 0 | -33.33 | 0.28 | -6.67 | -12.5 | 0 | 0 | 0 | 1200.00 | 1794.74 | 170.97 |
| 19Q4 (4) | 0.19 | 58.33 | 0.0 | -0.54 | -1900.0 | 0.0 | -0.16 | 70.37 | 0.0 | 0 | 100.0 | 0.0 | -0.35 | -333.33 | 0.0 | 0.13 | -31.58 | 0.0 | -0.07 | -800.0 | 0.0 | 8.18 | -29.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | -100.0 | 0.0 | 0.3 | -6.25 | 0.0 | 0 | 0 | 0.0 | 63.33 | 126.94 | 0.0 |
| 19Q3 (3) | 0.12 | 250.0 | 0.0 | 0.03 | 115.79 | 0.0 | -0.54 | -315.38 | 0.0 | -0.01 | 0 | 0.0 | 0.15 | 155.56 | 0.0 | 0.19 | 111.11 | 0.0 | 0.01 | 0 | 0.0 | 11.52 | 107.27 | 0.0 | 0.1 | 900.0 | 0.0 | 0.11 | 57.14 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 27.91 | 236.05 | 0.0 |
| 19Q2 (2) | -0.08 | -112.9 | 0.0 | -0.19 | -1800.0 | 0.0 | -0.13 | 31.58 | 0.0 | 0 | 0 | 0.0 | -0.27 | -144.26 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 5.56 | -37.78 | 0.0 | 0.01 | 104.35 | 0.0 | 0.07 | 138.89 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | -20.51 | -104.63 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.93 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 442.86 | 0.0 | 0.0 |
