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) | 3.99 | 79.73 | 1.29 | 0 | -7.86 | 0 | -1.25 | 0 | 5.28 | 0 | 0.55 | 150.0 | 0 | 0 | 2.33 | 228.22 | 0.33 | -88.93 | 2.11 | -40.4 | 1.12 | -2.61 | 0.03 | 0.0 | 122.39 | 160.22 |
| 2022 (9) | 2.22 | -53.65 | -4.32 | 0 | 4.02 | 0 | 0.04 | -33.33 | -2.1 | 0 | 0.22 | -62.07 | 0.02 | 0 | 0.71 | -55.59 | 2.98 | 12.03 | 3.54 | 170.23 | 1.15 | -1.71 | 0.03 | 50.0 | 47.03 | -75.45 |
| 2021 (8) | 4.79 | 18.56 | -2.72 | 0 | -2.1 | 0 | 0.06 | 0 | 2.07 | -79.05 | 0.58 | -46.3 | -0.03 | 0 | 1.60 | -54.24 | 2.66 | 600.0 | 1.31 | -65.44 | 1.17 | -4.1 | 0.02 | -33.33 | 191.60 | 139.03 |
| 2020 (7) | 4.04 | -50.18 | 5.84 | 0 | -13.04 | 0 | -0.09 | 0 | 9.88 | 46.59 | 1.08 | -26.53 | -0.01 | 0 | 3.49 | -18.84 | 0.38 | -80.61 | 3.79 | 218.49 | 1.22 | -2.4 | 0.03 | 0.0 | 80.16 | -75.59 |
| 2019 (6) | 8.11 | 2516.13 | -1.37 | 0 | -5.95 | 0 | 0 | 0 | 6.74 | 0 | 1.47 | -20.11 | -0.01 | 0 | 4.30 | 13.9 | 1.96 | -42.52 | 1.19 | -64.26 | 1.25 | 20.19 | 0.03 | 0.0 | 328.34 | 4560.31 |
| 2018 (5) | 0.31 | -69.9 | -0.97 | 0 | -0.57 | 0 | -0.44 | 0 | -0.66 | 0 | 1.84 | -58.09 | 0 | 0 | 3.78 | -63.6 | 3.41 | 10.36 | 3.33 | 89.2 | 1.04 | 8.33 | 0.03 | 50.0 | 7.05 | -81.26 |
| 2017 (4) | 1.03 | -88.57 | -5.23 | 0 | 5.86 | 0 | 0.3 | 650.0 | -4.2 | 0 | 4.39 | 698.18 | -0.03 | 0 | 10.37 | 585.96 | 3.09 | 14.87 | 1.76 | 28.47 | 0.96 | -7.69 | 0.02 | 0.0 | 37.59 | -89.86 |
| 2016 (3) | 9.01 | 697.35 | -0.37 | 0 | -7.68 | 0 | 0.04 | 0 | 8.64 | 0 | 0.55 | -32.1 | 0 | 0 | 1.51 | -28.92 | 2.69 | 9.35 | 1.37 | -50.0 | 1.04 | -3.7 | 0.02 | -33.33 | 370.78 | 1163.28 |
| 2015 (2) | 1.13 | 25.56 | -2.77 | 0 | 3.8 | 33.8 | -0.42 | 0 | -1.64 | 0 | 0.81 | -59.09 | 0 | 0 | 2.13 | -57.95 | 2.46 | -20.13 | 2.74 | 0.37 | 1.08 | 4.85 | 0.03 | -25.0 | 29.35 | 23.92 |
| 2014 (1) | 0.9 | -70.97 | -1.99 | 0 | 2.84 | -6.27 | 0.58 | 346.15 | -1.09 | 0 | 1.98 | -31.72 | 0 | 0 | 5.06 | -47.78 | 3.08 | 31.62 | 2.73 | 15.68 | 1.03 | 0.0 | 0.04 | -20.0 | 23.68 | -73.72 |
| 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) | 0.93 | -45.93 | 272.0 | 0.01 | 102.38 | 100.53 | 1.78 | 278.0 | 137.33 | -1.22 | -262.67 | -4166.67 | 0.94 | -27.69 | 156.97 | 0.12 | -61.29 | 50.0 | -0.01 | 0 | 0 | 2.39 | -49.13 | 99.2 | -0.2 | -164.52 | -129.85 | 0.14 | -91.14 | -48.15 | 0.27 | -3.57 | -3.57 | 0.01 | 0.0 | 0.0 | 221.43 | 140.74 | 396.0 |
| 23Q3 (19) | 1.72 | 109.76 | -34.1 | -0.42 | -120.19 | 68.89 | -1.0 | 86.72 | -240.85 | 0.75 | 198.68 | 1150.0 | 1.3 | -55.17 | 3.17 | 0.31 | 342.86 | 287.5 | 0 | 0 | -100.0 | 4.69 | 341.52 | 521.99 | 0.31 | -38.0 | -73.28 | 1.58 | 532.0 | 8.22 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 91.98 | -39.43 | -38.33 |
| 23Q2 (18) | 0.82 | 57.69 | 46.43 | 2.08 | 677.78 | 373.68 | -7.53 | -584.55 | -320.18 | -0.76 | -3700.0 | -1420.0 | 2.9 | 1712.5 | 1550.0 | 0.07 | 75.0 | 133.33 | 0 | 0 | -100.0 | 1.06 | 43.13 | 164.14 | 0.5 | 278.57 | -47.37 | 0.25 | 66.67 | -78.81 | 0.28 | 0.0 | -3.45 | 0.01 | 0.0 | 0.0 | 151.85 | 28.49 | 301.32 |
| 23Q1 (17) | 0.52 | 108.0 | 142.98 | -0.36 | 81.05 | -20.0 | -1.1 | -246.67 | -26.44 | -0.02 | -166.67 | 0 | 0.16 | 109.7 | 110.6 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0 | 0.74 | -38.03 | 15.96 | -0.28 | -141.79 | -247.37 | 0.15 | -44.44 | -75.81 | 0.28 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 118.18 | 164.73 | 190.83 |
| 22Q4 (16) | 0.25 | -90.42 | 316.67 | -1.9 | -40.74 | -128.92 | 0.75 | 5.63 | -72.83 | 0.03 | -50.0 | 50.0 | -1.65 | -230.95 | -114.29 | 0.08 | 0.0 | -50.0 | 0 | -100.0 | 100.0 | 1.20 | 58.83 | -29.27 | 0.67 | -42.24 | -8.22 | 0.27 | -81.51 | -20.59 | 0.28 | 0.0 | -3.45 | 0.01 | 0.0 | 0.0 | 44.64 | -70.07 | 376.19 |
| 22Q3 (15) | 2.61 | 366.07 | 169.07 | -1.35 | -77.63 | -98.53 | 0.71 | -79.24 | 118.44 | 0.06 | 220.0 | 700.0 | 1.26 | 730.0 | 334.48 | 0.08 | 166.67 | -11.11 | 0.01 | 0.0 | 0 | 0.75 | 87.5 | -23.01 | 1.16 | 22.11 | 70.59 | 1.46 | 23.73 | 4766.67 | 0.28 | -3.45 | 0.0 | 0.01 | 0.0 | 0.0 | 149.14 | 294.16 | -50.8 |
| 22Q2 (14) | 0.56 | 146.28 | 1766.67 | -0.76 | -153.33 | -142.94 | 3.42 | 493.1 | 112.42 | -0.05 | 0 | 98.21 | -0.2 | 86.75 | -111.11 | 0.03 | -25.0 | -25.0 | 0.01 | 0 | 0 | 0.40 | -37.16 | -3.18 | 0.95 | 400.0 | 10.47 | 1.18 | 90.32 | 68.57 | 0.29 | -3.33 | -3.33 | 0.01 | 0.0 | 0.0 | 37.84 | 129.08 | 1173.87 |
| 22Q1 (13) | -1.21 | -2116.67 | -132.53 | -0.3 | 63.86 | 89.97 | -0.87 | -131.52 | 66.79 | 0 | -100.0 | -100.0 | -1.51 | -96.1 | -306.85 | 0.04 | -75.0 | -86.21 | 0 | 100.0 | 0 | 0.64 | -62.2 | -82.26 | 0.19 | -73.97 | -51.28 | 0.62 | 82.35 | 158.33 | 0.3 | 3.45 | -3.23 | 0.01 | 0.0 | 0.0 | -130.11 | -1487.81 | -119.59 |
| 21Q4 (12) | 0.06 | -93.81 | -97.51 | -0.83 | -22.06 | -1022.22 | 2.76 | 171.69 | 176.45 | 0.02 | 300.0 | 166.67 | -0.77 | -365.52 | -130.8 | 0.16 | 77.78 | 166.67 | -0.04 | 0 | -101.46 | 1.69 | 72.89 | 140.42 | 0.73 | 7.35 | 305.56 | 0.34 | 1033.33 | 100.0 | 0.29 | 3.57 | -14.71 | 0.01 | 0.0 | 0.0 | 9.38 | -96.91 | -97.98 |
| 21Q3 (11) | 0.97 | 3133.33 | -31.69 | -0.68 | -138.42 | 79.82 | -3.85 | -339.13 | 1.28 | -0.01 | 99.64 | 66.67 | 0.29 | -83.89 | 114.87 | 0.09 | 125.0 | -78.57 | 0 | 0 | 100.0 | 0.98 | 135.77 | -81.67 | 0.68 | -20.93 | 1460.0 | 0.03 | -95.71 | -85.71 | 0.28 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | 303.12 | 10105.21 | 6.73 |
| 21Q2 (10) | 0.03 | -99.19 | -83.33 | 1.77 | 159.2 | 653.12 | 1.61 | 161.45 | 142.26 | -2.79 | -197.89 | -28000.0 | 1.8 | 146.58 | 1385.71 | 0.04 | -86.21 | -83.33 | 0 | 0 | 100.0 | 0.42 | -88.48 | -85.03 | 0.86 | 120.51 | 104.76 | 0.7 | 191.67 | 438.46 | 0.3 | -3.23 | 0.0 | 0.01 | 0.0 | 0.0 | 2.97 | -99.55 | -92.74 |
| 21Q1 (9) | 3.72 | 54.36 | 12300.0 | -2.99 | -3422.22 | -131.67 | -2.62 | 27.42 | -52.33 | 2.85 | 9600.0 | 7225.0 | 0.73 | -70.8 | -92.29 | 0.29 | 383.33 | -19.44 | 0 | -100.0 | -100.0 | 3.61 | 412.19 | -40.79 | 0.39 | 116.67 | 329.41 | 0.24 | 41.18 | -92.68 | 0.31 | -8.82 | 3.33 | 0.01 | 0.0 | 0.0 | 664.29 | 43.33 | 79392.86 |
| 20Q4 (8) | 2.41 | 69.72 | -16.03 | 0.09 | 102.67 | 116.67 | -3.61 | 7.44 | -544.64 | -0.03 | 0.0 | 0 | 2.5 | 228.21 | 7.3 | 0.06 | -85.71 | -88.89 | 2.74 | 200.0 | 0 | 0.70 | -86.82 | -89.32 | 0.18 | 460.0 | 500.0 | 0.17 | -19.05 | 200.0 | 0.34 | 21.43 | 9.68 | 0.01 | 0.0 | 0.0 | 463.46 | 63.19 | -75.78 |
| 20Q3 (7) | 1.42 | 688.89 | -33.95 | -3.37 | -953.12 | -2708.33 | -3.9 | -2.36 | -519.05 | -0.03 | -400.0 | 0 | -1.95 | -1292.86 | -196.06 | 0.42 | 75.0 | 223.08 | -2.74 | -13600.0 | -27300.0 | 5.34 | 92.59 | 275.28 | -0.05 | -111.9 | -111.36 | 0.21 | 61.54 | 0.0 | 0.28 | -6.67 | -9.68 | 0.01 | 0.0 | 0.0 | 284.00 | 594.22 | -29.99 |
| 20Q2 (6) | 0.18 | 500.0 | -92.65 | -0.32 | -103.39 | -10.34 | -3.81 | -121.51 | 37.85 | 0.01 | 125.0 | 0 | -0.14 | -101.48 | -106.48 | 0.24 | -33.33 | -33.33 | -0.02 | -300.0 | 0 | 2.77 | -54.45 | -34.57 | 0.42 | 347.06 | -44.0 | 0.13 | -96.04 | -78.33 | 0.3 | 0.0 | -6.25 | 0.01 | 0.0 | 0.0 | 40.91 | 4795.45 | -84.47 |
| 20Q1 (5) | 0.03 | -98.95 | -95.31 | 9.44 | 1848.15 | 2402.44 | -1.72 | -207.14 | -225.55 | -0.04 | 0 | 0 | 9.47 | 306.44 | 4017.39 | 0.36 | -33.33 | -18.18 | 0.01 | 0 | 0 | 6.09 | -7.61 | 16.01 | -0.17 | -666.67 | -122.97 | 3.28 | 2029.41 | 507.41 | 0.3 | -3.23 | -6.25 | 0.01 | 0.0 | 0.0 | 0.84 | -99.96 | -98.86 |
| 19Q4 (4) | 2.87 | 33.49 | 0.0 | -0.54 | -350.0 | 0.0 | -0.56 | 11.11 | 0.0 | 0 | 0 | 0.0 | 2.33 | 14.78 | 0.0 | 0.54 | 315.38 | 0.0 | 0 | 100.0 | 0.0 | 6.59 | 363.06 | 0.0 | 0.03 | -93.18 | 0.0 | -0.17 | -180.95 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1913.33 | 371.66 | 0.0 |
| 19Q3 (3) | 2.15 | -12.24 | 0.0 | -0.12 | 58.62 | 0.0 | -0.63 | 89.72 | 0.0 | 0 | 0 | 0.0 | 2.03 | -6.02 | 0.0 | 0.13 | -63.89 | 0.0 | -0.01 | 0 | 0.0 | 1.42 | -66.42 | 0.0 | 0.44 | -41.33 | 0.0 | 0.21 | -65.0 | 0.0 | 0.31 | -3.12 | 0.0 | 0.01 | 0.0 | 0.0 | 405.66 | 53.99 | 0.0 |
| 19Q2 (2) | 2.45 | 282.81 | 0.0 | -0.29 | 29.27 | 0.0 | -6.13 | -547.45 | 0.0 | 0 | 0 | 0.0 | 2.16 | 839.13 | 0.0 | 0.36 | -18.18 | 0.0 | 0 | 0 | 0.0 | 4.24 | -19.24 | 0.0 | 0.75 | 1.35 | 0.0 | 0.6 | 11.11 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 263.44 | 258.11 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.25 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 73.56 | 0.0 | 0.0 |
