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) | 6.35 | 3868.75 | -0.46 | 0 | -4.36 | 0 | 0.15 | 0 | 5.89 | 0 | 0.2 | 66.67 | 0 | 0 | 0.48 | 73.33 | 2.13 | 9.23 | 1.88 | 5.62 | 1.38 | -4.17 | 0.04 | 0.0 | 192.42 | 3820.64 |
| 2022 (9) | 0.16 | -95.44 | -0.2 | 0 | -0.37 | 0 | -1.77 | 0 | -0.04 | 0 | 0.12 | -57.14 | 0 | 0 | 0.28 | -57.88 | 1.95 | -8.88 | 1.78 | 0.0 | 1.44 | 13.39 | 0.04 | 33.33 | 4.91 | -95.69 |
| 2021 (8) | 3.51 | 251.0 | -0.88 | 0 | -1.83 | 0 | 0.34 | 47.83 | 2.63 | 160.4 | 0.28 | 460.0 | 0 | 0 | 0.66 | 461.84 | 2.14 | 36.31 | 1.78 | 22.76 | 1.27 | 23.3 | 0.03 | -25.0 | 113.96 | 187.18 |
| 2020 (7) | 1.0 | -56.71 | 0.01 | -95.0 | -2.65 | 0 | 0.23 | 0 | 1.01 | -59.76 | 0.05 | -44.44 | 0 | 0 | 0.12 | -47.79 | 1.57 | 18.05 | 1.45 | 40.78 | 1.03 | -5.5 | 0.04 | -55.56 | 39.68 | -62.04 |
| 2019 (6) | 2.31 | 250.0 | 0.2 | 0 | -0.08 | 0 | -0.14 | 0 | 2.51 | 527.5 | 0.09 | 125.0 | 0 | 0 | 0.22 | 106.73 | 1.33 | 49.44 | 1.03 | 32.05 | 1.09 | 7.92 | 0.09 | -18.18 | 104.52 | 200.9 |
| 2018 (5) | 0.66 | 15.79 | -0.26 | 0 | 1.6 | 0 | -0.03 | 0 | 0.4 | 900.0 | 0.04 | -89.19 | 0 | 0 | 0.11 | -89.48 | 0.89 | -37.32 | 0.78 | -33.33 | 1.01 | 16.09 | 0.11 | 37.5 | 34.74 | 29.2 |
| 2017 (4) | 0.57 | -72.6 | -0.53 | 0 | -0.75 | 0 | -0.33 | 0 | 0.04 | -98.25 | 0.37 | 117.65 | 0 | 0 | 1.03 | 109.61 | 1.42 | 51.06 | 1.17 | 30.0 | 0.87 | 38.1 | 0.08 | -11.11 | 26.89 | -79.06 |
| 2016 (3) | 2.08 | 235.48 | 0.21 | 0 | -2.09 | 0 | -0.14 | 0 | 2.29 | 0 | 0.17 | -50.0 | 0 | 0 | 0.49 | -49.25 | 0.94 | -9.62 | 0.9 | 2.27 | 0.63 | 40.0 | 0.09 | 12.5 | 128.40 | 192.0 |
| 2015 (2) | 0.62 | 0 | -1.64 | 0 | -0.49 | 0 | 0 | 0 | -1.02 | 0 | 0.34 | 209.09 | 0 | 0 | 0.97 | 203.83 | 1.04 | -13.33 | 0.88 | -17.76 | 0.45 | 2.27 | 0.08 | 300.0 | 43.97 | 0 |
| 2014 (1) | -1.52 | 0 | -0.19 | 0 | 0.76 | 0 | -0.2 | 0 | -1.71 | 0 | 0.11 | 83.33 | 0 | 0 | 0.32 | 71.52 | 1.2 | 34.83 | 1.07 | -7.76 | 0.44 | 10.0 | 0.02 | 100.0 | -99.35 | 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) | 3.08 | 2469.23 | 234.78 | -0.27 | -50.0 | -325.0 | -0.97 | -125.58 | -185.84 | 0.27 | 212.5 | 150.94 | 2.81 | 1006.45 | 170.19 | 0.04 | -55.56 | 0.0 | 0 | 0 | 0 | 0.36 | -59.6 | 6.61 | 0.79 | 83.72 | -4.82 | 0.77 | 87.8 | 11.59 | 0.33 | -5.71 | -8.33 | 0.01 | 0.0 | 0.0 | 277.48 | 1743.52 | 219.7 |
| 23Q3 (19) | -0.13 | -104.3 | -107.22 | -0.18 | -220.0 | -205.88 | -0.43 | 81.14 | 78.61 | -0.24 | -700.0 | 29.41 | -0.31 | -109.78 | -115.74 | 0.09 | 200.0 | 350.0 | 0 | 0 | 0 | 0.88 | 190.28 | 357.96 | 0.43 | -15.69 | 30.3 | 0.41 | 2.5 | 20.59 | 0.35 | 0.0 | -7.89 | 0.01 | 0.0 | 0.0 | -16.88 | -104.25 | -106.85 |
| 23Q2 (18) | 3.02 | 694.74 | 273.56 | 0.15 | 193.75 | 250.0 | -2.28 | -230.43 | -547.06 | -0.03 | -120.0 | 91.89 | 3.17 | 1340.91 | 272.28 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.30 | -19.59 | 1.42 | 0.51 | 30.77 | 18.6 | 0.4 | 33.33 | 14.29 | 0.35 | 2.94 | 0.0 | 0.01 | 0.0 | 0.0 | 397.37 | 579.71 | 262.14 |
| 23Q1 (17) | 0.38 | -58.7 | 146.34 | -0.16 | -233.33 | 60.0 | -0.69 | -161.06 | -7000.0 | 0.15 | 128.3 | 128.3 | 0.22 | -78.85 | 118.03 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 0.38 | 13.07 | 111.74 | 0.39 | -53.01 | 8.33 | 0.3 | -56.52 | -25.0 | 0.34 | -5.56 | -2.86 | 0.01 | 0.0 | 0.0 | 58.46 | -32.64 | 154.18 |
| 22Q4 (16) | 0.92 | -48.89 | 53.33 | 0.12 | -29.41 | 140.0 | 1.13 | 156.22 | 228.41 | -0.53 | -55.88 | -330.43 | 1.04 | -47.21 | 60.0 | 0.04 | 100.0 | -73.33 | 0 | 0 | 0 | 0.34 | 73.53 | -70.16 | 0.83 | 151.52 | -2.35 | 0.69 | 102.94 | -4.17 | 0.36 | -5.26 | 5.88 | 0.01 | 0.0 | 0.0 | 86.79 | -64.8 | 54.78 |
| 22Q3 (15) | 1.8 | 203.45 | -17.81 | 0.17 | 270.0 | 132.08 | -2.01 | -494.12 | -200.0 | -0.34 | 8.11 | -3500.0 | 1.97 | 207.07 | 18.67 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 0.19 | -35.71 | 110.04 | 0.33 | -23.26 | -38.89 | 0.34 | -2.86 | -22.73 | 0.38 | 8.57 | 15.15 | 0.01 | 0.0 | 0.0 | 246.58 | 200.61 | -12.18 |
| 22Q2 (14) | -1.74 | -112.2 | -309.64 | -0.1 | 75.0 | -111.11 | 0.51 | 5000.0 | 400.0 | -0.37 | 30.19 | -511.11 | -1.84 | -50.82 | -206.36 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 0.30 | 67.87 | -13.51 | 0.43 | 19.44 | 34.38 | 0.35 | -12.5 | 34.62 | 0.35 | 0.0 | 12.9 | 0.01 | 0.0 | 0.0 | -245.07 | -127.14 | -271.25 |
| 22Q1 (13) | -0.82 | -236.67 | -645.45 | -0.4 | -900.0 | 69.23 | 0.01 | 101.14 | 109.09 | -0.53 | -330.43 | 0 | -1.22 | -287.69 | 13.48 | 0.02 | -86.67 | -77.78 | 0 | 0 | 0 | 0.18 | -84.07 | -80.46 | 0.36 | -57.65 | -16.28 | 0.4 | -44.44 | 11.11 | 0.35 | 2.94 | 20.69 | 0.01 | 0.0 | 0 | -107.89 | -292.41 | -537.56 |
| 21Q4 (12) | 0.6 | -72.6 | -66.48 | 0.05 | 109.43 | 0.0 | -0.88 | -31.34 | -39.68 | 0.23 | 2200.0 | 2400.0 | 0.65 | -60.84 | -64.67 | 0.15 | 1400.0 | 1400.0 | 0 | 0 | 0 | 1.12 | 1121.56 | 1106.96 | 0.85 | 57.41 | 129.73 | 0.72 | 63.64 | 94.59 | 0.34 | 3.03 | 30.77 | 0.01 | 0.0 | 0.0 | 56.07 | -80.03 | -79.95 |
| 21Q3 (11) | 2.19 | 163.86 | 356.25 | -0.53 | -158.89 | -762.5 | -0.67 | -294.12 | -21.82 | 0.01 | -88.89 | -92.31 | 1.66 | -4.05 | 196.43 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.09 | -73.53 | 7.35 | 0.54 | 68.75 | 50.0 | 0.44 | 69.23 | 22.22 | 0.33 | 6.45 | 37.5 | 0.01 | 0.0 | 0.0 | 280.77 | 96.2 | 256.81 |
| 21Q2 (10) | 0.83 | 854.55 | 206.41 | 0.9 | 169.23 | 700.0 | -0.17 | -54.55 | -144.74 | 0.09 | 0 | -50.0 | 1.73 | 222.7 | 286.02 | 0.03 | -66.67 | 200.0 | 0 | 0 | 0 | 0.35 | -62.08 | 277.78 | 0.32 | -25.58 | -34.69 | 0.26 | -27.78 | -42.22 | 0.31 | 6.9 | 24.0 | 0.01 | 0 | 0.0 | 143.10 | 945.61 | 230.26 |
| 21Q1 (9) | -0.11 | -106.15 | 77.55 | -1.3 | -2700.0 | -6600.0 | -0.11 | 82.54 | 94.02 | 0 | 100.0 | 100.0 | -1.41 | -176.63 | -200.0 | 0.09 | 800.0 | 350.0 | 0 | 0 | 0 | 0.92 | 884.23 | 336.27 | 0.43 | 16.22 | 22.86 | 0.36 | -2.7 | 33.33 | 0.29 | 11.54 | 7.41 | 0 | -100.0 | -100.0 | -16.92 | -106.05 | 81.0 |
| 20Q4 (8) | 1.79 | 272.92 | -7.73 | 0.05 | -37.5 | -44.44 | -0.63 | -14.55 | -126.25 | -0.01 | -107.69 | -106.67 | 1.84 | 228.57 | -9.36 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 8.65 | 6.33 | 0.37 | 2.78 | -22.92 | 0.37 | 2.78 | 2.78 | 0.26 | 8.33 | -7.14 | 0.01 | 0.0 | -50.0 | 279.69 | 255.44 | -4.85 |
| 20Q3 (7) | 0.48 | 161.54 | 328.57 | 0.08 | 153.33 | 100.0 | -0.55 | -244.74 | 59.26 | 0.13 | -27.78 | 176.47 | 0.56 | 160.22 | 429.41 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.09 | -6.85 | -54.54 | 0.36 | -26.53 | 28.57 | 0.36 | -20.0 | 80.0 | 0.24 | -4.0 | -11.11 | 0.01 | 0.0 | -50.0 | 78.69 | 171.63 | 283.61 |
| 20Q2 (6) | -0.78 | -59.18 | -90.24 | -0.15 | -850.0 | -400.0 | 0.38 | 120.65 | 158.46 | 0.18 | 400.0 | 50.0 | -0.93 | -97.87 | -158.33 | 0.01 | -50.0 | -80.0 | 0 | 0 | 0 | 0.09 | -56.2 | -83.33 | 0.49 | 40.0 | 75.0 | 0.45 | 66.67 | 87.5 | 0.25 | -7.41 | -7.41 | 0.01 | 0.0 | -50.0 | -109.86 | -23.31 | -42.01 |
| 20Q1 (5) | -0.49 | -125.26 | -149.49 | 0.02 | -77.78 | 0.0 | -1.84 | -176.67 | -283.33 | -0.06 | -140.0 | 80.65 | -0.47 | -123.15 | -146.53 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.21 | 139.87 | 92.44 | 0.35 | -27.08 | 20.69 | 0.27 | -25.0 | 12.5 | 0.27 | -3.57 | 0.0 | 0.01 | -50.0 | -50.0 | -89.09 | -130.31 | -147.7 |
| 19Q4 (4) | 1.94 | 1023.81 | 0.0 | 0.09 | 125.0 | 0.0 | 2.4 | 277.78 | 0.0 | 0.15 | 188.24 | 0.0 | 2.03 | 1294.12 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.09 | -53.54 | 0.0 | 0.48 | 71.43 | 0.0 | 0.36 | 80.0 | 0.0 | 0.28 | 3.7 | 0.0 | 0.02 | 0.0 | 0.0 | 293.94 | 785.86 | 0.0 |
| 19Q3 (3) | -0.21 | 48.78 | 0.0 | 0.04 | -20.0 | 0.0 | -1.35 | -107.69 | 0.0 | -0.17 | -241.67 | 0.0 | -0.17 | 52.78 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0.19 | -65.84 | 0.0 | 0.28 | 0.0 | 0.0 | 0.2 | -16.67 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -42.86 | 44.6 | 0.0 |
| 19Q2 (2) | -0.41 | -141.41 | 0.0 | 0.05 | 150.0 | 0.0 | -0.65 | -35.42 | 0.0 | 0.12 | 138.71 | 0.0 | -0.36 | -135.64 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.55 | 405.51 | 0.0 | 0.28 | -3.45 | 0.0 | 0.24 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -77.36 | -141.41 | 0.0 |
| 19Q1 (1) | 0.99 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 186.79 | 0.0 | 0.0 |
