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) | 5.66 | 558.14 | -1.56 | 0 | -2.3 | 0 | 0.12 | 0 | 4.1 | 0 | 0.09 | -50.0 | 0 | 0 | 0.19 | -45.24 | 3.88 | -11.42 | 2.8 | -18.84 | 0.46 | 2.22 | 0.06 | 0.0 | 170.48 | 685.01 |
| 2022 (9) | 0.86 | -82.97 | -1.14 | 0 | -2.38 | 0 | -0.2 | 0 | -0.28 | 0 | 0.18 | 100.0 | 0 | 0 | 0.35 | 62.32 | 4.38 | 26.59 | 3.45 | 48.71 | 0.45 | 0.0 | 0.06 | 0.0 | 21.72 | -87.83 |
| 2021 (8) | 5.05 | 79.72 | -0.3 | 0 | -3.51 | 0 | 0.26 | 8.33 | 4.75 | 13.91 | 0.09 | -30.77 | 0.05 | 0 | 0.22 | -47.83 | 3.46 | -2.26 | 2.32 | 8.92 | 0.45 | -2.17 | 0.06 | -14.29 | 178.45 | 68.92 |
| 2020 (7) | 2.81 | -2.77 | 1.36 | -35.24 | 0.02 | 0 | 0.24 | 0 | 4.17 | -16.43 | 0.13 | -23.53 | 0 | 0 | 0.42 | 3.56 | 3.54 | 6.63 | 2.13 | 3.4 | 0.46 | -8.0 | 0.07 | -12.5 | 105.64 | -3.5 |
| 2019 (6) | 2.89 | -36.62 | 2.1 | 0 | -4.42 | 0 | -0.02 | 0 | 4.99 | 26.97 | 0.17 | -54.05 | 0 | 0 | 0.40 | -58.11 | 3.32 | 33.33 | 2.06 | 103.96 | 0.5 | 21.95 | 0.08 | 33.33 | 109.47 | -64.47 |
| 2018 (5) | 4.56 | 0 | -0.63 | 0 | -5.29 | 0 | 0.04 | 0 | 3.93 | 0 | 0.37 | -87.63 | 0 | 0 | 0.96 | -88.83 | 2.49 | -23.15 | 1.01 | -4.72 | 0.41 | 5.13 | 0.06 | 20.0 | 308.11 | 0 |
| 2017 (4) | -2.11 | 0 | -4.29 | 0 | 0.67 | 0 | -0.01 | 0 | -6.4 | 0 | 2.99 | 2618.18 | 0.92 | 0 | 8.61 | 1360.03 | 3.24 | 208.57 | 1.06 | 96.3 | 0.39 | 550.0 | 0.05 | 66.67 | -140.67 | 0 |
| 2016 (3) | -0.03 | 0 | -0.2 | 0 | -0.63 | 0 | 0.16 | 0 | -0.23 | 0 | 0.11 | 0 | -0.01 | 0 | 0.59 | 0 | 1.05 | 0 | 0.54 | 0 | 0.06 | 0 | 0.03 | 0 | -4.76 | 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) | 5.21 | 926.98 | 44.72 | -0.81 | -305.0 | -138.24 | -0.02 | 99.11 | 0.0 | -0.17 | -230.77 | -6.25 | 4.4 | 630.12 | 34.97 | 0.03 | 50.0 | -72.73 | 0 | 0 | 0 | 0.20 | 35.48 | -74.25 | 1.2 | -28.99 | -26.83 | 0.82 | -38.35 | -39.71 | 0.12 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 542.71 | 1357.71 | 126.13 |
| 23Q3 (19) | -0.63 | -145.99 | -550.0 | -0.2 | -119.8 | 84.38 | -2.25 | -11150.0 | 3.43 | 0.13 | 30.0 | -45.83 | -0.83 | -134.87 | 27.19 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.15 | -27.02 | -42.99 | 1.69 | 252.08 | 11.92 | 1.33 | 392.59 | 18.75 | 0.12 | 0.0 | 9.09 | 0.01 | -50.0 | 0.0 | -43.15 | -112.91 | -482.19 |
| 23Q2 (18) | 1.37 | 572.41 | 200.0 | 1.01 | 164.33 | -76.35 | -0.02 | 0.0 | 0.0 | 0.1 | 66.67 | 166.67 | 2.38 | 227.96 | -17.93 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.20 | -20.62 | 12.88 | 0.48 | -7.69 | -7.69 | 0.27 | -28.95 | -28.95 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 100.0 | 334.15 | 699.16 | 221.95 |
| 23Q1 (17) | -0.29 | -108.06 | 80.79 | -1.57 | -361.76 | 58.58 | -0.02 | 0.0 | 0.0 | 0.06 | 137.5 | 146.15 | -1.86 | -157.06 | 64.91 | 0.02 | -81.82 | 0.0 | 0 | 0 | 0 | 0.25 | -67.19 | 26.36 | 0.52 | -68.29 | -26.76 | 0.38 | -72.06 | -35.59 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 100.0 | -55.77 | -123.24 | 73.78 |
| 22Q4 (16) | 3.6 | 2471.43 | 21.21 | -0.34 | 73.44 | -241.67 | -0.02 | 99.14 | -100.0 | -0.16 | -166.67 | -366.67 | 3.26 | 385.96 | 1.56 | 0.11 | 175.0 | 1000.0 | 0 | 0 | 0 | 0.77 | 199.91 | 870.22 | 1.64 | 8.61 | -3.53 | 1.36 | 21.43 | 9.68 | 0.12 | 9.09 | 9.09 | 0.02 | 100.0 | 100.0 | 240.00 | 2025.71 | 9.9 |
| 22Q3 (15) | 0.14 | 110.22 | -96.1 | -1.28 | -129.98 | -100.0 | -2.33 | -11550.0 | -0.43 | 0.24 | 260.0 | 2500.0 | -1.14 | -139.31 | -138.64 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 0.26 | 44.49 | 36.25 | 1.51 | 190.38 | 694.74 | 1.12 | 194.74 | 700.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.29 | 104.12 | -99.18 |
| 22Q2 (14) | -1.37 | 9.27 | -1013.33 | 4.27 | 212.66 | 3150.0 | -0.02 | 0.0 | -120.0 | -0.15 | -15.38 | -266.67 | 2.9 | 154.72 | 28900.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.18 | -11.14 | -36.54 | 0.52 | -26.76 | -48.0 | 0.38 | -35.59 | -30.91 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -274.00 | -28.83 | -1323.87 |
| 22Q1 (13) | -1.51 | -150.84 | 9.04 | -3.79 | -1679.17 | -1679.17 | -0.02 | -100.0 | 98.44 | -0.13 | -316.67 | -218.18 | -5.3 | -265.11 | -273.24 | 0.02 | 100.0 | 0.0 | 0 | 0 | -100.0 | 0.20 | 151.96 | -24.37 | 0.71 | -58.24 | 24.56 | 0.59 | -52.42 | 51.28 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -212.68 | -197.39 | 33.38 |
| 21Q4 (12) | 2.97 | -17.27 | 64.09 | 0.24 | 137.5 | -85.88 | -0.01 | 99.57 | -120.0 | 0.06 | 700.0 | 50.0 | 3.21 | 8.81 | -8.55 | 0.01 | -50.0 | -83.33 | 0 | 0 | 0 | 0.08 | -57.88 | -89.85 | 1.7 | 794.74 | 53.15 | 1.24 | 785.71 | 85.07 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 218.38 | -84.18 | -3.48 |
| 21Q3 (11) | 3.59 | 2293.33 | 199.17 | -0.64 | -357.14 | 13.51 | -2.32 | -2420.0 | -1108.7 | -0.01 | -111.11 | -109.09 | 2.95 | 29400.0 | 541.3 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.19 | -32.7 | -24.39 | 0.19 | -81.0 | -84.43 | 0.14 | -74.55 | -79.1 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | -50.0 | 1380.77 | 6067.44 | 832.02 |
| 21Q2 (10) | 0.15 | 109.04 | 112.82 | -0.14 | -158.33 | 73.08 | 0.1 | 107.81 | 150.0 | 0.09 | -18.18 | 125.0 | 0.01 | 100.7 | 100.59 | 0.03 | 50.0 | 50.0 | 0 | -100.0 | 0 | 0.28 | 5.9 | 14.04 | 1.0 | 75.44 | 8.7 | 0.55 | 41.03 | -6.78 | 0.11 | 0.0 | -8.33 | 0.01 | -50.0 | -50.0 | 22.39 | 107.01 | 113.97 |
| 21Q1 (9) | -1.66 | -191.71 | -272.92 | 0.24 | -85.88 | -73.91 | -1.28 | -2660.0 | -1728.57 | 0.11 | 175.0 | 175.0 | -1.42 | -140.46 | -175.53 | 0.02 | -66.67 | -33.33 | 0.06 | 0 | 0 | 0.27 | -66.18 | -34.48 | 0.57 | -48.65 | 96.55 | 0.39 | -41.79 | 95.0 | 0.11 | 0.0 | -8.33 | 0.02 | 0.0 | 0.0 | -319.23 | -241.1 | -213.06 |
| 20Q4 (8) | 1.81 | 50.83 | -34.18 | 1.7 | 329.73 | 198.27 | 0.05 | -78.26 | 101.5 | 0.04 | -63.64 | 133.33 | 3.51 | 663.04 | 244.12 | 0.06 | 200.0 | 200.0 | 0 | 0 | 0 | 0.78 | 213.73 | 348.63 | 1.11 | -9.02 | 270.0 | 0.67 | 0.0 | 570.0 | 0.11 | -8.33 | -8.33 | 0.02 | 0.0 | 0.0 | 226.25 | 52.72 | -80.25 |
| 20Q3 (7) | 1.2 | 202.56 | -28.57 | -0.74 | -42.31 | -122.77 | 0.23 | 215.0 | -64.62 | 0.11 | 175.0 | 450.0 | 0.46 | 127.22 | -90.67 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.25 | 1.5 | 0 | 1.22 | 32.61 | -12.23 | 0.67 | 13.56 | -29.47 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 148.15 | 192.43 | -4.76 |
| 20Q2 (6) | -1.17 | -221.88 | 19.86 | -0.52 | -156.52 | -143.33 | -0.2 | -185.71 | 83.47 | 0.04 | 0.0 | -66.67 | -1.69 | -189.89 | -550.0 | 0.02 | -33.33 | -85.71 | 0 | 0 | 0 | 0.25 | -39.16 | -81.42 | 0.92 | 217.24 | -30.3 | 0.59 | 195.0 | -29.76 | 0.12 | 0.0 | -14.29 | 0.02 | 0.0 | 0.0 | -160.27 | -156.76 | -9.78 |
| 20Q1 (5) | 0.96 | -65.09 | 1300.0 | 0.92 | 153.18 | 250.82 | -0.07 | 97.9 | 86.54 | 0.04 | 133.33 | 200.0 | 1.88 | 84.31 | 372.46 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.40 | 131.58 | 197.98 | 0.29 | -3.33 | -9.38 | 0.2 | 100.0 | 25.0 | 0.12 | 0.0 | -7.69 | 0.02 | 0.0 | 0.0 | 282.35 | -75.36 | 1194.12 |
| 19Q4 (4) | 2.75 | 63.69 | 0.0 | -1.73 | -153.23 | 0.0 | -3.33 | -612.31 | 0.0 | -0.12 | -700.0 | 0.0 | 1.02 | -79.31 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.17 | 0 | 0.0 | 0.3 | -78.42 | 0.0 | 0.1 | -89.47 | 0.0 | 0.12 | 9.09 | 0.0 | 0.02 | 0.0 | 0.0 | 1145.83 | 636.61 | 0.0 |
| 19Q3 (3) | 1.68 | 215.07 | 0.0 | 3.25 | 170.83 | 0.0 | 0.65 | 153.72 | 0.0 | 0.02 | -83.33 | 0.0 | 4.93 | 1996.15 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.39 | 5.3 | 0.0 | 0.95 | 13.1 | 0.0 | 0.11 | -21.43 | 0.0 | 0.02 | 0.0 | 0.0 | 155.56 | 206.54 | 0.0 |
| 19Q2 (2) | -1.46 | -1725.0 | 0.0 | 1.2 | 296.72 | 0.0 | -1.21 | -132.69 | 0.0 | 0.12 | 400.0 | 0.0 | -0.26 | 62.32 | 0.0 | 0.14 | 1300.0 | 0.0 | 0 | 0 | 0.0 | 1.33 | 875.76 | 0.0 | 1.32 | 312.5 | 0.0 | 0.84 | 425.0 | 0.0 | 0.14 | 7.69 | 0.0 | 0.02 | 0.0 | 0.0 | -146.00 | -465.75 | 0.0 |
| 19Q1 (1) | -0.08 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -25.81 | 0.0 | 0.0 |
