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) | 1.41 | 0 | -7.31 | 0 | 7.97 | -9.84 | -0.1 | 0 | -5.9 | 0 | 7.53 | 1611.36 | 0.01 | 0 | 27.40 | 1002.92 | 1.78 | 28.06 | 5.06 | 246.58 | 1.2 | 22.45 | 0 | 0 | 22.52 | 0 |
| 2022 (9) | -7.17 | 0 | -0.48 | 0 | 8.84 | 119.9 | -0.01 | 0 | -7.65 | 0 | 0.44 | 528.57 | 0 | 0 | 2.48 | 293.61 | 1.39 | 892.86 | 1.46 | 170.37 | 0.98 | 44.12 | 0 | 0 | -293.85 | 0 |
| 2021 (8) | -7.31 | 0 | 2.53 | 0 | 4.02 | 0 | -0.04 | 0 | -4.78 | 0 | 0.07 | 40.0 | -0.01 | 0 | 0.63 | -0.52 | 0.14 | 250.0 | 0.54 | 63.64 | 0.68 | 94.29 | 0 | 0 | -599.18 | 0 |
| 2020 (7) | 1.66 | 163.49 | -0.22 | 0 | -0.95 | 0 | -0.01 | 0 | 1.44 | 15.2 | 0.05 | -61.54 | 0 | 0 | 0.63 | -58.76 | 0.04 | 0 | 0.33 | 0 | 0.35 | -10.26 | 0 | 0 | 244.12 | 0 |
| 2019 (6) | 0.63 | 173.91 | 0.62 | 93.75 | -0.7 | 0 | 0.86 | 0 | 1.25 | 127.27 | 0.13 | 550.0 | -0.01 | 0 | 1.54 | 318.46 | -0.48 | 0 | -0.59 | 0 | 0.39 | -2.5 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.23 | 0 | 0.32 | 0 | -2.03 | 0 | -0.07 | 0 | 0.55 | 0 | 0.02 | -84.62 | 0 | 0 | 0.37 | -72.96 | -0.6 | 0 | -0.7 | 0 | 0.4 | -4.76 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.39 | 0 | -4.86 | 0 | 5.91 | 0 | 0.08 | 166.67 | -5.25 | 0 | 0.13 | 333.33 | 0 | 0 | 1.36 | 234.52 | -0.42 | 0 | -0.79 | 0 | 0.42 | -4.55 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 2.34 | 0 | 10.05 | 0 | -11.09 | 0 | 0.03 | 0.0 | 12.39 | 0 | 0.03 | -89.66 | 0 | 0 | 0.41 | -85.84 | 0.12 | 0 | 0.02 | 0 | 0.44 | -67.41 | 0 | 0 | 508.70 | 0 |
| 2015 (2) | 0 | 0 | -0.2 | 0 | 0.11 | -89.32 | 0.03 | 0 | -0.2 | 0 | 0.29 | -64.2 | 0 | 0 | 2.87 | -60.51 | -0.97 | 0 | -1.14 | 0 | 1.35 | 23.85 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.2 | 0 | -0.82 | 0 | 1.03 | 0 | -0.14 | 0 | -1.02 | 0 | 0.81 | -63.18 | 0 | 0 | 7.27 | -63.18 | -0.44 | 0 | -0.52 | 0 | 1.09 | 7.92 | 0.01 | 0.0 | -34.48 | 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) | 1.11 | 188.1 | 9.9 | -1.51 | 61.18 | -480.77 | -1.4 | -114.93 | -1455.56 | -0.1 | 0 | -600.0 | -0.4 | 92.23 | -153.33 | 0.9 | -76.98 | 592.31 | 0 | 0 | 0 | 11.46 | -80.09 | 418.57 | 0.52 | 6.12 | 67.74 | 2.92 | 239.53 | 734.29 | 0.29 | -6.45 | 7.41 | 0 | 0 | 0 | 34.58 | 132.11 | -78.77 |
| 23Q3 (19) | -1.26 | -234.04 | 64.9 | -3.89 | -64.83 | -548.33 | 9.38 | 1463.33 | 204.55 | 0 | -100.0 | -100.0 | -5.15 | -262.68 | -22.91 | 3.91 | 65.68 | 1855.0 | 0 | 0 | 0 | 57.58 | 60.8 | 1152.47 | 0.49 | 0.0 | 32.43 | 0.86 | 8.86 | 145.71 | 0.31 | 3.33 | 14.81 | 0 | 0 | 0 | -107.69 | -224.88 | 81.4 |
| 23Q2 (18) | 0.94 | 54.1 | 118.29 | -2.36 | -624.44 | -7766.67 | 0.6 | 198.36 | -89.8 | 0.03 | 250.0 | 160.0 | -1.42 | -233.96 | 72.53 | 2.36 | 537.84 | 4620.0 | 0 | 0 | 0 | 35.81 | 503.96 | 2879.54 | 0.49 | 75.0 | 11.36 | 0.79 | 58.0 | 79.55 | 0.3 | 3.45 | 15.38 | 0 | 0 | 0 | 86.24 | 11.69 | 111.74 |
| 23Q1 (17) | 0.61 | -39.6 | 10.91 | 0.45 | 273.08 | 9.76 | -0.61 | -577.78 | -1933.33 | -0.02 | -200.0 | 0 | 1.06 | 41.33 | 10.42 | 0.37 | 184.62 | 640.0 | 0 | 0 | 0 | 5.93 | 168.2 | 294.9 | 0.28 | -9.68 | 3.7 | 0.5 | 42.86 | 51.52 | 0.29 | 7.41 | 61.11 | 0 | 0 | 0 | 77.22 | -52.6 | -28.4 |
| 22Q4 (16) | 1.01 | 128.13 | 149.03 | -0.26 | 56.67 | -208.33 | -0.09 | -102.92 | -104.86 | 0.02 | -33.33 | -98.79 | 0.75 | 117.9 | 141.21 | 0.13 | -35.0 | 333.33 | 0 | 0 | 100.0 | 2.21 | -51.91 | 188.89 | 0.31 | -16.22 | 121.43 | 0.35 | 0.0 | 25.0 | 0.27 | 0.0 | 58.82 | 0 | 0 | 0 | 162.90 | 128.13 | 135.59 |
| 22Q3 (15) | -3.59 | 30.16 | -1.7 | -0.6 | -1900.0 | -143.17 | 3.08 | -47.62 | 300.0 | 0.03 | 160.0 | 103.49 | -4.19 | 18.96 | -95.79 | 0.2 | 300.0 | 1900.0 | 0 | 0 | 0 | 4.60 | 282.53 | 1366.67 | 0.37 | -15.91 | 362.5 | 0.35 | -20.45 | 118.75 | 0.27 | 3.85 | 58.82 | 0 | 0 | 0 | -579.03 | 21.14 | 45.87 |
| 22Q2 (14) | -5.14 | -1034.55 | -177.84 | -0.03 | -107.32 | -102.16 | 5.88 | 19700.0 | 1629.41 | -0.05 | 0 | 93.51 | -5.17 | -638.54 | -1023.91 | 0.05 | 0.0 | 150.0 | 0 | 0 | 0 | 1.20 | -19.95 | 31.61 | 0.44 | 62.96 | 0 | 0.44 | 33.33 | 780.0 | 0.26 | 44.44 | 52.94 | 0 | 0 | 0 | -734.29 | -780.88 | 12.68 |
| 22Q1 (13) | 0.55 | 126.7 | 323.08 | 0.41 | 70.83 | 183.67 | -0.03 | -101.62 | -102.83 | 0 | -100.0 | 100.0 | 0.96 | 152.75 | 366.67 | 0.05 | 66.67 | 0 | 0 | 100.0 | -100.0 | 1.50 | 96.2 | 0 | 0.27 | 92.86 | 485.71 | 0.33 | 17.86 | 560.0 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 107.84 | 123.56 | 82.5 |
| 21Q4 (12) | -2.06 | 41.64 | -236.42 | 0.24 | -82.73 | 700.0 | 1.85 | 140.26 | 3800.0 | 1.65 | 291.86 | 4025.0 | -1.82 | 14.95 | -223.81 | 0.03 | 200.0 | 0 | -0.02 | 0 | -140.0 | 0.77 | 144.13 | 0 | 0.14 | 75.0 | 180.0 | 0.28 | 75.0 | 366.67 | 0.17 | 0.0 | 112.5 | 0 | 0 | 0 | -457.78 | 57.2 | -142.44 |
| 21Q3 (11) | -3.53 | -90.81 | -2815.38 | 1.39 | 0.0 | 2880.0 | 0.77 | 126.47 | 1062.5 | -0.86 | -11.69 | -43.33 | -2.14 | -365.22 | -2775.0 | 0.01 | -50.0 | -75.0 | 0 | 0 | 100.0 | 0.31 | -65.67 | -83.86 | 0.08 | 0 | -46.67 | 0.16 | 220.0 | -33.33 | 0.17 | 0.0 | 88.89 | 0 | 0 | 0 | -1069.70 | -27.21 | -2815.38 |
| 21Q2 (10) | -1.85 | -1523.08 | -242.59 | 1.39 | 383.67 | 7050.0 | 0.34 | -67.92 | 1800.0 | -0.77 | -1183.33 | -1825.0 | -0.46 | -27.78 | 17.86 | 0.02 | 0 | 100.0 | 0 | -100.0 | -100.0 | 0.91 | 0 | 44.29 | 0 | 100.0 | 100.0 | 0.05 | 0.0 | -37.5 | 0.17 | 0.0 | 88.89 | 0 | 0 | 0 | -840.91 | -1523.08 | -164.73 |
| 21Q1 (9) | 0.13 | -91.39 | -77.19 | -0.49 | -1125.0 | -308.33 | 1.06 | 2220.0 | 230.86 | -0.06 | -250.0 | -110.17 | -0.36 | -124.49 | -180.0 | 0 | 0 | 0 | 0.01 | -80.0 | 120.0 | -0.00 | 0 | 0 | -0.07 | -240.0 | 0.0 | 0.05 | -16.67 | 200.0 | 0.17 | 112.5 | 88.89 | 0 | 0 | 0 | 59.09 | -94.52 | -95.85 |
| 20Q4 (8) | 1.51 | 1061.54 | 77.65 | -0.04 | 20.0 | 0.0 | -0.05 | 37.5 | -122.73 | 0.04 | 106.67 | -95.4 | 1.47 | 1737.5 | 81.48 | 0 | -100.0 | -100.0 | 0.05 | 600.0 | 600.0 | -0.00 | -100.0 | -100.0 | 0.05 | -66.67 | 133.33 | 0.06 | -75.0 | 125.0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 1078.57 | 2637.91 | 0 |
| 20Q3 (7) | 0.13 | 124.07 | 146.43 | -0.05 | -150.0 | -114.71 | -0.08 | -300.0 | 77.78 | -0.6 | -1400.0 | -700.0 | 0.08 | 114.29 | 33.33 | 0.04 | 300.0 | 0 | -0.01 | -120.0 | 0 | 1.94 | 206.8 | 0 | 0.15 | 287.5 | 266.67 | 0.24 | 200.0 | 300.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 39.39 | 112.4 | 0 |
| 20Q2 (6) | -0.54 | -194.74 | -357.14 | -0.02 | 83.33 | -106.45 | -0.02 | 97.53 | 93.94 | -0.04 | -106.78 | 69.23 | -0.56 | -224.44 | -207.69 | 0.01 | 0 | 0.0 | 0.05 | 200.0 | 0 | 0.63 | 0 | 41.77 | -0.08 | -14.29 | 42.86 | 0.08 | 260.0 | 180.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -317.65 | -122.29 | 0 |
| 20Q1 (5) | 0.57 | -32.94 | 507.14 | -0.12 | -200.0 | 0 | -0.81 | -468.18 | -252.17 | 0.59 | -32.18 | 1866.67 | 0.45 | -44.44 | 421.43 | 0 | -100.0 | 0 | -0.05 | -400.0 | 0 | -0.00 | -100.0 | 0 | -0.07 | 53.33 | 30.0 | -0.05 | 79.17 | 61.54 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 1425.00 | 0 | 0 |
| 19Q4 (4) | 0.85 | 403.57 | 0.0 | -0.04 | -111.76 | 0.0 | 0.22 | 161.11 | 0.0 | 0.87 | 770.0 | 0.0 | 0.81 | 1250.0 | 0.0 | 0.11 | 0 | 0.0 | -0.01 | 0 | 0.0 | 5.12 | 0 | 0.0 | -0.15 | -66.67 | 0.0 | -0.24 | -100.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.28 | -233.33 | 0.0 | 0.34 | 9.68 | 0.0 | -0.36 | -9.09 | 0.0 | 0.1 | 176.92 | 0.0 | 0.06 | -88.46 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.09 | 35.71 | 0.0 | -0.12 | -20.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.21 | 250.0 | 0.0 | 0.31 | 0 | 0.0 | -0.33 | -43.48 | 0.0 | -0.13 | -533.33 | 0.0 | 0.52 | 471.43 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.45 | 0 | 0.0 | -0.14 | -40.0 | 0.0 | -0.1 | 23.08 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
