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) | 2.76 | 0 | 3.12 | 0 | -5.96 | 0 | 0 | 0 | 5.88 | 0 | 4.12 | 113.47 | -0.33 | 0 | 18.12 | 68.41 | 0.59 | 0 | 1.5 | 0.67 | 1.04 | 0.97 | 0 | 0 | 108.66 | 0 |
| 2022 (9) | -2.77 | 0 | -3.35 | 0 | 4.88 | -51.25 | -0.07 | 0 | -6.12 | 0 | 1.93 | -79.34 | -0.24 | 0 | 10.76 | -78.73 | -0.31 | 0 | 1.49 | 6.43 | 1.03 | 37.33 | 0 | 0 | -109.92 | 0 |
| 2021 (8) | 2.67 | 140.54 | -10.24 | 0 | 10.01 | 0 | -0.02 | 0 | -7.57 | 0 | 9.34 | 3013.33 | -0.55 | 0 | 50.57 | 2581.82 | 0.12 | 0 | 1.4 | 536.36 | 0.75 | 0.0 | 0 | 0 | 124.19 | 8.52 |
| 2020 (7) | 1.11 | -37.64 | -0.81 | 0 | -0.61 | 0 | 0.1 | 0 | 0.3 | 0 | 0.3 | 66.67 | -0.59 | 0 | 1.89 | 66.04 | -0.31 | 0 | 0.22 | -33.33 | 0.75 | 8.7 | 0 | 0 | 114.43 | -34.43 |
| 2019 (6) | 1.78 | 1012.5 | -2.44 | 0 | 0.6 | 0 | -0.02 | 0 | -0.66 | 0 | 0.18 | 200.0 | 0 | 0 | 1.14 | 217.22 | -0.09 | 0 | 0.33 | -50.0 | 0.69 | 360.0 | 0 | 0 | 174.51 | 783.46 |
| 2018 (5) | 0.16 | 0 | 0.02 | -97.4 | -1.74 | 0 | 0 | 0 | 0.18 | 0 | 0.06 | -60.0 | 0 | 0 | 0.36 | -59.02 | 0.4 | 0 | 0.66 | 8.2 | 0.15 | -28.57 | 0 | 0 | 19.75 | 0 |
| 2017 (4) | -1.61 | 0 | 0.77 | -76.74 | 0.07 | 0 | 0.07 | 0 | -0.84 | 0 | 0.15 | 7.14 | 0 | 0 | 0.87 | -7.71 | -1.37 | 0 | 0.61 | -43.52 | 0.21 | -4.55 | 0 | 0 | -196.34 | 0 |
| 2016 (3) | -2.71 | 0 | 3.31 | 77.96 | -1.09 | 0 | -1.0 | 0 | 0.6 | -84.85 | 0.14 | -36.36 | 0 | 0 | 0.95 | -20.1 | -0.75 | 0 | 1.08 | -25.0 | 0.22 | -8.33 | 0 | 0 | -208.46 | 0 |
| 2015 (2) | 2.1 | 125.81 | 1.86 | 93.75 | -2.14 | 0 | 0.13 | 0 | 3.96 | 109.52 | 0.22 | 46.67 | 0 | 0 | 1.18 | 64.12 | 0.71 | -46.21 | 1.44 | 1.41 | 0.24 | -31.43 | 0 | 0 | 125.00 | 137.9 |
| 2014 (1) | 0.93 | -20.51 | 0.96 | -56.56 | -1.16 | 0 | -0.42 | 0 | 1.89 | -44.08 | 0.15 | 150.0 | 0 | 0 | 0.72 | 143.62 | 1.32 | -31.96 | 1.42 | -2.74 | 0.35 | -32.69 | 0 | 0 | 52.54 | -11.08 |
| 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) | 0.33 | -56.58 | 113.75 | -1.74 | -117.66 | 8.9 | 2.14 | 119.16 | -60.15 | -0.04 | -233.33 | 0 | -1.41 | -113.29 | 67.29 | 1.77 | 185.48 | 156.52 | 0.08 | 166.67 | 200.0 | 28.01 | 124.95 | 128.52 | 0.55 | 180.88 | 339.13 | -0.08 | -114.29 | -107.41 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 183.33 | 97.81 | 202.36 |
| 23Q3 (19) | 0.76 | 162.07 | 337.5 | 9.85 | 322.35 | 2502.44 | -11.17 | -539.76 | -5177.27 | 0.03 | 250.0 | 0 | 10.61 | 356.28 | 1553.42 | 0.62 | -54.41 | 77.14 | -0.12 | 25.0 | -71.43 | 12.45 | -43.7 | 70.38 | -0.68 | -215.25 | -553.33 | 0.56 | -16.42 | -21.13 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 92.68 | 197.22 | 380.95 |
| 23Q2 (18) | 0.29 | -78.99 | 226.09 | -4.43 | -691.07 | -735.85 | 2.54 | 379.25 | 34.39 | -0.02 | -300.0 | 0 | -4.14 | -604.88 | -444.74 | 1.36 | 257.89 | 195.65 | -0.16 | -14.29 | -128.57 | 22.11 | 207.27 | 48.55 | 0.59 | 321.43 | 243.9 | 0.67 | 97.06 | 213.56 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | 31.18 | -86.44 | 0 |
| 23Q1 (17) | 1.38 | 157.5 | 711.76 | -0.56 | 70.68 | -14.29 | 0.53 | -90.13 | 120.38 | 0.01 | 0 | 114.29 | 0.82 | 119.03 | 356.25 | 0.38 | -44.93 | -11.63 | -0.14 | -75.0 | -1300.0 | 7.20 | -41.28 | -25.85 | 0.14 | 160.87 | -17.65 | 0.34 | -68.52 | 13.33 | 0.26 | 0.0 | 8.33 | 0 | 0 | 0 | 230.00 | 228.42 | 630.59 |
| 22Q4 (16) | -2.4 | -650.0 | -11900.0 | -1.91 | -365.85 | -365.85 | 5.37 | 2340.91 | 71.57 | 0 | 0 | 100.0 | -4.31 | -490.41 | -902.33 | 0.69 | 97.14 | 155.56 | -0.08 | -14.29 | 33.33 | 12.26 | 67.73 | 128.32 | -0.23 | -253.33 | -276.92 | 1.08 | 52.11 | 468.42 | 0.26 | 0.0 | 36.84 | 0 | 0 | 0 | -179.10 | -442.91 | -3302.99 |
| 22Q3 (15) | -0.32 | -39.13 | -132.99 | -0.41 | 22.64 | -17.14 | 0.22 | -88.36 | 118.33 | 0 | 0 | 100.0 | -0.73 | 3.95 | -217.74 | 0.35 | -23.91 | 250.0 | -0.07 | 0.0 | -40.0 | 7.31 | -50.92 | 198.85 | 0.15 | 136.59 | 153.57 | 0.71 | 220.34 | -8.97 | 0.26 | -3.7 | 44.44 | 0 | 0 | 0 | -32.99 | 0 | -132.65 |
| 22Q2 (14) | -0.23 | -235.29 | -115.23 | -0.53 | -8.16 | 94.21 | 1.89 | 172.69 | -74.49 | 0 | 100.0 | 100.0 | -0.76 | -137.5 | 90.07 | 0.46 | 6.98 | -94.79 | -0.07 | -600.0 | 68.18 | 14.89 | 53.37 | -90.76 | -0.41 | -341.18 | -264.0 | -0.59 | -296.67 | -310.71 | 0.27 | 12.5 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (13) | 0.17 | 950.0 | -19.05 | -0.49 | -19.51 | -53.12 | -2.6 | -183.07 | -488.06 | -0.07 | 30.0 | -150.0 | -0.32 | 25.58 | -190.91 | 0.43 | 59.26 | 207.14 | -0.01 | 91.67 | 93.75 | 9.71 | 80.83 | 168.32 | 0.17 | 30.77 | 466.67 | 0.3 | 57.89 | 87.5 | 0.24 | 26.32 | 33.33 | 0 | 0 | 0 | 31.48 | 698.15 | -49.03 |
| 21Q4 (12) | -0.02 | -102.06 | 98.53 | -0.41 | -17.14 | -105.0 | 3.13 | 360.83 | 243.96 | -0.1 | -100.0 | -190.91 | -0.43 | -169.35 | 72.44 | 0.27 | 170.0 | 92.86 | -0.12 | -140.0 | -50.0 | 5.37 | 119.54 | 74.07 | 0.13 | 146.43 | 0 | 0.19 | -75.64 | 11.76 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0 | -5.26 | -105.21 | 98.61 |
| 21Q3 (11) | 0.97 | -35.76 | -38.99 | -0.35 | 96.18 | -40.0 | -1.2 | -116.19 | -14.29 | -0.05 | -400.0 | 0 | 0.62 | 108.1 | -53.73 | 0.1 | -98.87 | 25.0 | -0.05 | 77.27 | 72.22 | 2.44 | -98.48 | 12.16 | -0.28 | -212.0 | -300.0 | 0.78 | 178.57 | 212.0 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 101.04 | -69.22 | -72.04 |
| 21Q2 (10) | 1.51 | 619.05 | 1061.54 | -9.16 | -2762.5 | -8227.27 | 7.41 | 1005.97 | 1952.5 | -0.01 | -107.14 | 50.0 | -7.65 | -6854.55 | -38350.0 | 8.83 | 6207.14 | 5005.56 | -0.22 | -37.5 | 31.25 | 161.13 | 4354.13 | 3528.52 | 0.25 | 733.33 | 327.27 | 0.28 | 75.0 | 154.55 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 328.26 | 431.47 | 657.53 |
| 21Q1 (9) | 0.21 | 115.44 | -72.0 | -0.32 | -60.0 | -28.0 | 0.67 | -26.37 | 1057.14 | 0.14 | 27.27 | 0 | -0.11 | 92.95 | -122.0 | 0.14 | 0.0 | -46.15 | -0.16 | -100.0 | 0 | 3.62 | 17.31 | -46.01 | 0.03 | 0 | 123.08 | 0.16 | -5.88 | 151.61 | 0.18 | -5.26 | 5.88 | 0 | 0 | 0 | 61.76 | 116.35 | 0 |
| 20Q4 (8) | -1.36 | -185.53 | -195.1 | -0.2 | 20.0 | -300.0 | 0.91 | 186.67 | 333.33 | 0.11 | 0 | 650.0 | -1.56 | -216.42 | -213.04 | 0.14 | 75.0 | 0 | -0.08 | 55.56 | 0 | 3.08 | 41.46 | 0 | 0 | 100.0 | -100.0 | 0.17 | -32.0 | 383.33 | 0.19 | 0.0 | 11.76 | 0 | 0 | 0 | -377.78 | -204.54 | -129.06 |
| 20Q3 (7) | 1.59 | 1123.08 | 38.26 | -0.25 | -127.27 | 44.44 | -1.05 | -162.5 | -98.11 | 0 | 100.0 | 0 | 1.34 | 6600.0 | 91.43 | 0.08 | 144.44 | 14.29 | -0.18 | 43.75 | 0 | 2.18 | 146.38 | 11.17 | -0.07 | 36.36 | 12.5 | 0.25 | 127.27 | 78.57 | 0.19 | 0.0 | 11.76 | 0 | 0 | 0 | 361.36 | 733.92 | -2.59 |
| 20Q2 (6) | 0.13 | -82.67 | 360.0 | -0.11 | 56.0 | -10.0 | -0.4 | -471.43 | -81.82 | -0.02 | 0 | 0 | 0.02 | -96.0 | 113.33 | -0.18 | -169.23 | -280.0 | -0.32 | 0 | 0 | -4.70 | -170.13 | -271.54 | -0.11 | 15.38 | 47.62 | 0.11 | 135.48 | 320.0 | 0.19 | 11.76 | 11.76 | 0 | 0 | 0 | 43.33 | 0 | 204.0 |
| 20Q1 (5) | 0.75 | -47.55 | 198.68 | -0.25 | -400.0 | 86.49 | -0.07 | 82.05 | -104.02 | 0 | 100.0 | 0 | 0.5 | -63.77 | 119.16 | 0.26 | 0 | 0 | 0 | 0 | 0 | 6.70 | 0 | 0 | -0.13 | -316.67 | -186.67 | -0.31 | -416.67 | -203.33 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 1.43 | 24.35 | 0.0 | -0.05 | 88.89 | 0.0 | -0.39 | 26.42 | 0.0 | -0.02 | 0 | 0.0 | 1.38 | 97.14 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.06 | 175.0 | 0.0 | -0.06 | -142.86 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1300.00 | 250.43 | 0.0 |
| 19Q3 (3) | 1.15 | 2400.0 | 0.0 | -0.45 | -350.0 | 0.0 | -0.53 | -140.91 | 0.0 | 0 | 0 | 0.0 | 0.7 | 566.67 | 0.0 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0.0 | 1.96 | -28.43 | 0.0 | -0.08 | 61.9 | 0.0 | 0.14 | 380.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 370.97 | 990.32 | 0.0 |
| 19Q2 (2) | -0.05 | 93.42 | 0.0 | -0.1 | 94.59 | 0.0 | -0.22 | -112.64 | 0.0 | 0 | 0 | 0.0 | -0.15 | 94.25 | 0.0 | 0.1 | 0 | 0.0 | 0 | 0 | 0.0 | 2.74 | 0 | 0.0 | -0.21 | -240.0 | 0.0 | -0.05 | -116.67 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | -41.67 | 74.23 | 0.0 |
| 19Q1 (1) | -0.76 | 0.0 | 0.0 | -1.85 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -161.70 | 0.0 | 0.0 |
