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) | -2.73 | 0 | -3.84 | 0 | 2.01 | 0 | -0.03 | 0 | -6.57 | 0 | 5.61 | 37.84 | -1.04 | 0 | 99.82 | 22.39 | -4.04 | 0 | -8.62 | 0 | 0.99 | 22.22 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -3.63 | 0 | -2.34 | 0 | -0.25 | 0 | -0.13 | 0 | -5.97 | 0 | 4.07 | 39.86 | 0 | 0 | 81.56 | 82.47 | -4.29 | 0 | -4.3 | 0 | 0.81 | 65.31 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -4.58 | 0 | -11.5 | 0 | -0.23 | 0 | 0.04 | 0 | -16.08 | 0 | 2.91 | 21.76 | 0 | 0 | 44.70 | 22.69 | -5.24 | 0 | -5.12 | 0 | 0.49 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -3.13 | 0 | -0.48 | 0 | -0.28 | 0 | 0 | 0 | -3.61 | 0 | 2.39 | -49.26 | -0.48 | 0 | 36.43 | -10.5 | -4.01 | 0 | -3.9 | 0 | 0.56 | -17.65 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.94 | 0 | 8.7 | 0 | -0.55 | 0 | 0 | 0 | 6.76 | 148.53 | 4.71 | 62.98 | 0 | 0 | 40.71 | 191.86 | -3.7 | 0 | -4.38 | 0 | 0.68 | 195.65 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 6.97 | -34.92 | -4.25 | 0 | -0.36 | 0 | 0 | 0 | 2.72 | -41.63 | 2.89 | 7.04 | -1.36 | 0 | 13.95 | 76.0 | 1.27 | -86.99 | 1.35 | -83.83 | 0.23 | -4.17 | 0.1 | 66.67 | 414.88 | 235.08 |
| 2017 (4) | 10.71 | 98.33 | -6.05 | 0 | -1.31 | 0 | 0 | 0 | 4.66 | 232.86 | 2.7 | -30.41 | -1.73 | 0 | 7.92 | -32.56 | 9.76 | -2.59 | 8.35 | -5.33 | 0.24 | 4.35 | 0.06 | 200.0 | 123.82 | 107.96 |
| 2016 (3) | 5.4 | -45.34 | -4.0 | 0 | -1.7 | 0 | 0 | 0 | 1.4 | -88.07 | 3.88 | 7660.0 | -3.08 | 0 | 11.75 | 7415.59 | 10.02 | 5.47 | 8.82 | 2.2 | 0.23 | -14.81 | 0.02 | 0.0 | 59.54 | -46.25 |
| 2015 (2) | 9.88 | 17.76 | 1.86 | 0 | -1.68 | 0 | 0 | 0 | 11.74 | 0 | 0.05 | -61.54 | 0 | 0 | 0.16 | -62.78 | 9.5 | -7.68 | 8.63 | -7.6 | 0.27 | -15.62 | 0.02 | 0.0 | 110.76 | 27.79 |
| 2014 (1) | 8.39 | 1.82 | -18.73 | 0 | 7.2 | 25.22 | 0 | 0 | -10.34 | 0 | 0.13 | -68.29 | 0 | 0 | 0.42 | -72.61 | 10.29 | 20.49 | 9.34 | 33.24 | 0.32 | -17.95 | 0.02 | -33.33 | 86.67 | -21.85 |
| 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) | -0.23 | 66.67 | 76.29 | 0.62 | 131.79 | 126.05 | 0.93 | 4.49 | 945.45 | 0.01 | 150.0 | -80.0 | 0.39 | 114.77 | 111.64 | 2.39 | 38.95 | -0.83 | 0.01 | 133.33 | 0 | 173.19 | 47.01 | -0.11 | -0.96 | 12.73 | 7.69 | -5.75 | -452.88 | -413.39 | 0.24 | -4.0 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.69 | 44.35 | 39.47 | -1.95 | 7.58 | -225.81 | 0.89 | 368.42 | 0 | -0.02 | 33.33 | 80.0 | -2.64 | 21.19 | -743.9 | 1.72 | 40.98 | 473.33 | -0.03 | 97.06 | 0 | 117.81 | 60.3 | 371.23 | -1.1 | -4.76 | 0.9 | -1.04 | -6.12 | 11.11 | 0.25 | 25.0 | -3.85 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -1.24 | -117.54 | -125.45 | -2.11 | -427.5 | -5375.0 | 0.19 | 0 | 272.73 | -0.03 | -400.0 | 62.5 | -3.35 | -245.36 | -556.86 | 1.22 | 320.69 | 916.67 | -1.02 | 0 | 0 | 73.49 | 186.37 | 604.32 | -1.05 | -14.13 | 2.78 | -0.98 | -15.29 | 6.67 | 0.2 | -33.33 | 11.11 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.57 | 41.24 | 41.24 | -0.4 | 83.19 | 74.19 | 0 | 100.0 | 100.0 | 0.01 | -80.0 | 200.0 | -0.97 | 71.04 | 61.51 | 0.29 | -87.97 | -76.61 | 0 | 0 | 0 | 25.66 | -85.2 | -74.13 | -0.92 | 11.54 | 13.21 | -0.85 | 24.11 | 11.46 | 0.3 | 15.38 | 172.73 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.97 | 14.91 | 56.89 | -2.38 | -253.55 | -580.0 | -0.11 | 0 | -1200.0 | 0.05 | 150.0 | 150.0 | -3.35 | -917.07 | -28.85 | 2.41 | 703.33 | 792.59 | 0 | 0 | 0 | 173.38 | 593.53 | 1100.83 | -1.04 | 6.31 | 38.82 | -1.12 | 4.27 | 41.97 | 0.26 | 0.0 | 85.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -1.14 | -107.27 | -62.86 | 1.55 | 3775.0 | -34.04 | 0 | 100.0 | 100.0 | -0.1 | -25.0 | -1100.0 | 0.41 | 180.39 | -75.15 | 0.3 | 150.0 | -85.29 | 0 | 0 | 0 | 25.00 | 139.58 | -78.06 | -1.11 | -2.78 | 17.78 | -1.17 | -11.43 | 8.59 | 0.26 | 44.44 | 85.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.55 | 43.3 | 66.67 | 0.04 | 102.58 | 100.31 | -0.11 | -450.0 | 0 | -0.08 | -700.0 | -500.0 | -0.51 | 79.76 | 96.51 | 0.12 | -90.32 | 33.33 | 0 | 0 | 0 | 10.43 | -89.48 | 91.3 | -1.08 | -1.89 | 17.56 | -1.05 | -9.38 | 11.76 | 0.18 | 63.64 | 157.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.97 | 56.89 | -4950.0 | -1.55 | -342.86 | -198.08 | -0.02 | -300.0 | 81.82 | -0.01 | -150.0 | 0.0 | -2.52 | 3.08 | -404.0 | 1.24 | 359.26 | 143.14 | 0 | 0 | 0 | 99.20 | 587.05 | 131.47 | -1.06 | 37.65 | -20.45 | -0.96 | 50.26 | -31.51 | 0.11 | -21.43 | -21.43 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -2.25 | -221.43 | -80.0 | -0.35 | -114.89 | 69.3 | 0.01 | 107.69 | 150.0 | 0.02 | 100.0 | 150.0 | -2.6 | -257.58 | -8.79 | 0.27 | -86.76 | -80.15 | 0 | 0 | 100.0 | 14.44 | -87.33 | -80.68 | -1.7 | -25.93 | -38.21 | -1.93 | -50.78 | -63.56 | 0.14 | 0.0 | -22.22 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.7 | 57.58 | 30.0 | 2.35 | 118.1 | 1275.0 | -0.13 | 0 | -8.33 | 0.01 | -50.0 | -75.0 | 1.65 | 111.28 | 237.5 | 2.04 | 2166.67 | 3980.0 | 0 | 0 | 100.0 | 113.97 | 1989.39 | 4800.56 | -1.35 | -3.05 | -35.0 | -1.28 | -7.56 | -28.0 | 0.14 | 100.0 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -1.65 | -8350.0 | -41.03 | -12.98 | -2396.15 | -2177.19 | 0 | 100.0 | -100.0 | 0.02 | 300.0 | 0 | -14.63 | -2826.0 | -740.8 | 0.09 | -82.35 | -83.64 | 0 | 0 | 0 | 5.45 | -87.27 | -83.64 | -1.31 | -48.86 | -54.12 | -1.19 | -63.01 | -43.37 | 0.07 | -50.0 | -46.15 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0.02 | 101.6 | -93.1 | -0.52 | 54.39 | -136.36 | -0.11 | -450.0 | 26.67 | -0.01 | 75.0 | 0 | -0.5 | 79.08 | -129.07 | 0.51 | -62.5 | 21.43 | 0 | 100.0 | 0 | 42.86 | -42.65 | -4.08 | -0.88 | 28.46 | 6.38 | -0.73 | 38.14 | 17.98 | 0.14 | -22.22 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -1.25 | -25.0 | 10.07 | -1.14 | -470.0 | 43.84 | -0.02 | 83.33 | -300.0 | -0.04 | -200.0 | 0 | -2.39 | -99.17 | 30.12 | 1.36 | 2620.0 | -33.33 | -0.33 | -120.0 | 0 | 74.73 | 3113.19 | 1.83 | -1.23 | -23.0 | -0.82 | -1.18 | -18.0 | 47.32 | 0.18 | 38.46 | 12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -1.0 | 14.53 | -263.93 | -0.2 | 64.91 | -101.65 | -0.12 | -1300.0 | 71.43 | 0.04 | 0 | 0 | -1.2 | 31.03 | -109.42 | 0.05 | -90.91 | -96.38 | -0.15 | 0 | 0 | 2.33 | -93.02 | -96.11 | -1.0 | -17.65 | 10.71 | -1.0 | -20.48 | 3.85 | 0.13 | 0.0 | -23.53 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -1.17 | -503.45 | 28.22 | -0.57 | -139.86 | -26.67 | 0.01 | 106.67 | 0.0 | 0 | 0 | 0 | -1.74 | -201.16 | 16.35 | 0.55 | 30.95 | 22.22 | 0 | 0 | 0 | 33.33 | -25.4 | 143.7 | -0.85 | 9.57 | 2.3 | -0.83 | 6.74 | -13.7 | 0.13 | 0.0 | -23.53 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.29 | 120.86 | -36.96 | 1.43 | 170.44 | 252.13 | -0.15 | -1600.0 | 0.0 | 0 | 0 | 0 | 1.72 | 150.29 | 458.33 | 0.42 | -79.41 | -49.4 | 0 | 0 | 0 | 44.68 | -39.11 | 71.73 | -0.94 | 22.95 | -88.0 | -0.89 | 60.27 | -140.54 | 0.13 | -18.75 | -23.53 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -1.39 | -327.87 | 0.0 | -2.03 | -116.74 | 0.0 | 0.01 | 102.38 | 0.0 | 0 | 0 | 0.0 | -3.42 | -126.84 | 0.0 | 2.04 | 47.83 | 0.0 | 0 | 0 | 0.0 | 73.38 | 22.83 | 0.0 | -1.22 | -8.93 | 0.0 | -2.24 | -115.38 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.61 | 137.42 | 0.0 | 12.13 | 2795.56 | 0.0 | -0.42 | -4300.0 | 0.0 | 0 | 0 | 0.0 | 12.74 | 712.5 | 0.0 | 1.38 | 206.67 | 0.0 | 0 | 0 | 0.0 | 59.74 | 336.77 | 0.0 | -1.12 | -28.74 | 0.0 | -1.04 | -42.47 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -1.63 | -454.35 | 0.0 | -0.45 | 52.13 | 0.0 | 0.01 | 106.67 | 0.0 | 0 | 0 | 0.0 | -2.08 | -333.33 | 0.0 | 0.45 | -45.78 | 0.0 | 0 | 0 | 0.0 | 13.68 | -47.43 | 0.0 | -0.87 | -74.0 | 0.0 | -0.73 | -97.3 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | -0.94 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 26.02 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
