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) | 1.0 | 9900.0 | -2.18 | 0 | -2.64 | 0 | 0.29 | 0 | -1.18 | 0 | 0.98 | -77.26 | -0.06 | 0 | 4.48 | -63.53 | 2.68 | -46.83 | 2.78 | -44.06 | 0.16 | 45.45 | 0.09 | 0.0 | 33.00 | 16962.71 |
| 2022 (9) | 0.01 | -99.76 | -4.84 | 0 | 4.85 | 0 | -1.33 | 0 | -4.83 | 0 | 4.31 | 195.21 | -0.03 | 0 | 12.29 | 185.61 | 5.04 | 1.2 | 4.97 | 21.81 | 0.11 | -21.43 | 0.09 | 28.57 | 0.19 | -99.8 |
| 2021 (8) | 4.22 | 24.12 | -1.31 | 0 | -0.45 | 0 | 0.42 | 0 | 2.91 | 39.23 | 1.46 | 3550.0 | -0.1 | 0 | 4.30 | 2767.7 | 4.98 | 35.33 | 4.08 | 42.66 | 0.14 | 7.69 | 0.07 | 40.0 | 98.37 | -12.05 |
| 2020 (7) | 3.4 | -21.66 | -1.31 | 0 | -2.84 | 0 | -0.25 | 0 | 2.09 | -59.34 | 0.04 | -33.33 | -0.03 | 0 | 0.15 | -45.32 | 3.68 | 185.27 | 2.86 | 217.78 | 0.13 | 30.0 | 0.05 | -37.5 | 111.84 | -72.17 |
| 2019 (6) | 4.34 | 58.97 | 0.8 | 0 | -3.52 | 0 | -0.44 | 0 | 5.14 | 115.06 | 0.06 | 20.0 | -0.07 | 0 | 0.27 | 12.37 | 1.29 | 0 | 0.9 | 1185.71 | 0.1 | 11.11 | 0.08 | -11.11 | 401.85 | -63.2 |
| 2018 (5) | 2.73 | 0 | -0.34 | 0 | -1.35 | 0 | 1.34 | 272.22 | 2.39 | 0 | 0.05 | -86.84 | -0.04 | 0 | 0.24 | -85.25 | -0.18 | 0 | 0.07 | -86.0 | 0.09 | -78.05 | 0.09 | 12.5 | 1092.00 | 0 |
| 2017 (4) | -1.41 | 0 | 0.77 | 0 | 0.37 | 0 | 0.36 | 0 | -0.64 | 0 | 0.38 | 660.0 | -0.12 | 0 | 1.66 | 772.59 | 0.67 | -51.8 | 0.5 | -48.45 | 0.41 | -21.15 | 0.08 | -11.11 | -142.42 | 0 |
| 2016 (3) | 1.14 | -73.67 | -0.13 | 0 | -0.81 | 0 | -0.34 | 0 | 1.01 | -75.25 | 0.05 | -86.84 | -0.07 | 0 | 0.19 | -86.62 | 1.39 | -29.44 | 0.97 | 6.59 | 0.52 | -29.73 | 0.09 | 28.57 | 72.15 | -71.34 |
| 2015 (2) | 4.33 | 0 | -0.25 | 0 | -1.01 | 0 | -0.73 | 0 | 4.08 | 0 | 0.38 | 18.75 | -0.18 | 0 | 1.42 | 5.9 | 1.97 | 80.73 | 0.91 | -42.41 | 0.74 | -10.84 | 0.07 | -22.22 | 251.74 | 0 |
| 2014 (1) | -3.29 | 0 | -0.35 | 0 | 4.17 | 0 | -0.16 | 0 | -3.64 | 0 | 0.32 | 0 | -0.09 | 0 | 1.34 | 0 | 1.09 | 0 | 1.58 | 0 | 0.83 | 0 | 0.09 | 0 | -131.60 | 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) | 0.45 | 181.25 | 112.33 | -1.22 | -69.44 | 57.04 | -0.52 | 77.78 | -120.47 | -0.02 | 50.0 | 99.12 | -0.77 | -37.5 | 88.14 | 0.33 | -42.11 | -86.48 | 0 | 100.0 | 100.0 | 5.88 | -37.67 | -87.66 | 0.8 | 14.29 | 73.91 | 0.36 | -69.49 | 100.0 | 0.05 | 25.0 | 25.0 | 0.02 | 0.0 | 0.0 | 104.65 | 711.05 | 106.88 |
| 23Q3 (19) | 0.16 | -93.98 | -88.89 | -0.72 | -67.44 | 61.7 | -2.34 | -1000.0 | 35.71 | -0.04 | -112.12 | -107.69 | -0.56 | -125.11 | -27.27 | 0.57 | 1325.0 | -68.16 | -0.01 | 66.67 | 0.0 | 9.44 | 1240.07 | -53.66 | 0.7 | 16.67 | -49.28 | 1.18 | 47.5 | -26.25 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | 0.0 | 12.90 | -95.83 | -85.22 |
| 23Q2 (18) | 2.66 | 217.18 | 112.8 | -0.43 | -315.0 | -760.0 | 0.26 | 750.0 | -95.64 | 0.33 | 1550.0 | -51.47 | 2.23 | 207.73 | 85.83 | 0.04 | 0.0 | -20.0 | -0.03 | -50.0 | -175.0 | 0.70 | -20.25 | 49.15 | 0.6 | 5.26 | -66.48 | 0.8 | 81.82 | -53.49 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | 0.0 | 309.30 | 168.13 | 337.97 |
| 23Q1 (17) | -2.27 | 37.81 | -334.02 | 0.2 | 107.04 | 433.33 | -0.04 | -101.57 | -300.0 | 0.02 | 100.88 | 107.69 | -2.07 | 68.1 | -327.47 | 0.04 | -98.36 | 33.33 | -0.02 | -100.0 | 60.0 | 0.88 | -98.15 | 210.82 | 0.57 | 23.91 | -59.29 | 0.44 | 144.44 | -69.86 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | 0.0 | -454.00 | 70.15 | -806.74 |
| 22Q4 (16) | -3.65 | -353.47 | -253.36 | -2.84 | -51.06 | -3450.0 | 2.54 | 169.78 | 213.39 | -2.27 | -536.54 | -609.38 | -6.49 | -1375.0 | -382.17 | 2.44 | 36.31 | 0 | -0.01 | 0.0 | 83.33 | 47.66 | 134.02 | 0 | 0.46 | -66.67 | -69.54 | 0.18 | -88.75 | -85.37 | 0.04 | 33.33 | 0.0 | 0.02 | 0.0 | 0.0 | -1520.83 | -1842.62 | -924.32 |
| 22Q3 (15) | 1.44 | 15.2 | 554.55 | -1.88 | -3660.0 | 4.08 | -3.64 | -160.97 | -746.51 | 0.52 | -23.53 | 842.86 | -0.44 | -136.67 | 74.71 | 1.79 | 3480.0 | 37.69 | -0.01 | -125.0 | 0.0 | 20.36 | 4213.11 | 50.07 | 1.38 | -22.91 | -8.0 | 1.6 | -6.98 | 32.23 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 87.27 | 23.58 | 399.83 |
| 22Q2 (14) | 1.25 | 28.87 | 71.23 | -0.05 | 16.67 | -106.33 | 5.97 | 59800.0 | 7562.5 | 0.68 | 361.54 | -9.33 | 1.2 | 31.87 | -21.05 | 0.05 | 66.67 | -66.67 | 0.04 | 180.0 | 500.0 | 0.47 | 66.19 | -74.22 | 1.79 | 27.86 | 44.35 | 1.72 | 17.81 | 75.51 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 70.62 | 9.94 | -0.36 |
| 22Q1 (13) | 0.97 | -59.24 | 8.99 | -0.06 | 25.0 | 0.0 | -0.01 | 99.55 | -100.43 | -0.26 | 18.75 | -533.33 | 0.91 | -60.43 | 9.64 | 0.03 | 0 | 0 | -0.05 | 16.67 | -150.0 | 0.28 | 0 | 0 | 1.4 | -7.28 | 91.78 | 1.46 | 18.7 | 121.21 | 0.03 | -25.0 | 0.0 | 0.02 | 0.0 | 0.0 | 64.24 | -65.18 | -48.75 |
| 21Q4 (12) | 2.38 | 981.82 | 52.56 | -0.08 | 95.92 | 92.16 | -2.24 | -420.93 | -82.11 | -0.32 | -357.14 | 15.79 | 2.3 | 232.18 | 325.93 | 0 | -100.0 | -100.0 | -0.06 | -500.0 | 0 | -0.00 | -100.0 | -100.0 | 1.51 | 0.67 | 41.12 | 1.23 | 1.65 | 55.7 | 0.04 | 33.33 | 33.33 | 0.02 | 0.0 | 100.0 | 184.50 | 956.66 | -1.84 |
| 21Q3 (11) | 0.22 | -69.86 | -81.2 | -1.96 | -348.1 | -625.93 | -0.43 | -437.5 | -2050.0 | -0.07 | -109.33 | 56.25 | -1.74 | -214.47 | -293.33 | 1.3 | 766.67 | 6400.0 | -0.01 | 0.0 | 50.0 | 13.57 | 640.92 | 5124.43 | 1.5 | 20.97 | 21.95 | 1.21 | 23.47 | 34.44 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 17.46 | -75.36 | -85.97 |
| 21Q2 (10) | 0.73 | -17.98 | 8.96 | 0.79 | 1416.67 | 0 | -0.08 | -103.46 | 91.58 | 0.75 | 1150.0 | 97.37 | 1.52 | 83.13 | 126.87 | 0.15 | 0 | 0 | -0.01 | 50.0 | 0.0 | 1.83 | 0 | 0 | 1.24 | 69.86 | 25.25 | 0.98 | 48.48 | 25.64 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 70.87 | -43.46 | -13.26 |
| 21Q1 (9) | 0.89 | -42.95 | 0 | -0.06 | 94.12 | 0 | 2.31 | 287.8 | 0 | 0.06 | 115.79 | 0 | 0.83 | 53.7 | 0 | 0 | -100.0 | 0 | -0.02 | 0 | 0 | -0.00 | -100.0 | 0 | 0.73 | -31.78 | 0 | 0.66 | -16.46 | 0 | 0.03 | 0.0 | 0 | 0.02 | 100.0 | 0 | 125.35 | -33.31 | 0 |
| 20Q4 (8) | 1.56 | 33.33 | 0 | -1.02 | -277.78 | 0 | -1.23 | -6050.0 | 0 | -0.38 | -137.5 | 0 | 0.54 | -40.0 | 0 | 0.01 | -50.0 | 0 | 0 | 100.0 | 0 | 0.14 | -45.39 | 0 | 1.07 | -13.01 | 0 | 0.79 | -12.22 | 0 | 0.03 | 0.0 | 0 | 0.01 | 0.0 | 0 | 187.95 | 51.0 | 0 |
| 20Q3 (7) | 1.17 | 74.63 | 0 | -0.27 | 0 | 0 | -0.02 | 97.89 | 0 | -0.16 | -142.11 | 0 | 0.9 | 34.33 | 0 | 0.02 | 0 | 0 | -0.02 | -100.0 | 0 | 0.26 | 0 | 0 | 1.23 | 24.24 | 0 | 0.9 | 15.38 | 0 | 0.03 | 0.0 | 0 | 0.01 | 0.0 | 0 | 124.47 | 52.33 | 0 |
| 20Q2 (6) | 0.67 | 0 | 0 | 0 | 0 | 0 | -0.95 | 0 | 0 | 0.38 | 0 | 0 | 0.67 | 0 | 0 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.99 | 0 | 0 | 0.78 | 0 | 0 | 0.03 | 0 | 0 | 0.01 | 0 | 0 | 81.71 | 0 | 0 |
