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) | 0.37 | -64.76 | -1.17 | 0 | -1.24 | 0 | 0.14 | 1300.0 | -0.8 | 0 | 1.19 | -55.76 | 0 | 0 | 5.55 | -30.26 | -0.87 | 0 | -0.05 | 0 | 1.25 | -12.59 | 0 | 0 | 30.83 | 22.75 |
| 2022 (9) | 1.05 | -84.35 | -3.19 | 0 | 0.81 | 0 | 0.01 | -83.33 | -2.14 | 0 | 2.69 | 75.82 | 0.01 | -66.67 | 7.96 | 87.83 | 2.74 | -30.98 | 2.75 | -21.43 | 1.43 | 25.44 | 0 | 0 | 25.12 | -82.63 |
| 2021 (8) | 6.71 | 50.11 | -1.72 | 0 | -2.09 | 0 | 0.06 | 200.0 | 4.99 | 116.02 | 1.53 | -31.7 | 0.03 | 200.0 | 4.24 | -38.98 | 3.97 | 66.11 | 3.5 | 47.06 | 1.14 | 39.02 | 0 | 0 | 144.61 | 5.14 |
| 2020 (7) | 4.47 | 0 | -2.16 | 0 | -0.35 | 0 | 0.02 | 0 | 2.31 | 0 | 2.24 | -26.07 | 0.01 | 0 | 6.94 | -45.02 | 2.39 | 97.52 | 2.38 | 68.79 | 0.82 | 17.14 | 0.05 | -68.75 | 137.54 | 0 |
| 2019 (6) | -0.29 | 0 | -1.98 | 0 | -0.58 | 0 | 0 | 0 | -2.27 | 0 | 3.03 | 194.17 | -0.16 | 0 | 12.63 | 218.7 | 1.21 | -46.93 | 1.41 | -34.42 | 0.7 | 14.75 | 0.16 | -36.0 | -12.78 | 0 |
| 2018 (5) | 2.08 | -43.01 | -0.73 | 0 | -1.28 | 0 | -0.04 | 0 | 1.35 | -37.5 | 1.03 | -30.41 | -0.02 | 0 | 3.96 | -34.93 | 2.28 | 29.55 | 2.15 | 46.26 | 0.61 | 69.44 | 0.25 | -21.88 | 69.10 | -59.3 |
| 2017 (4) | 3.65 | 1.96 | -1.49 | 0 | -1.42 | 0 | 0.09 | 0 | 2.16 | -39.33 | 1.48 | 57.45 | -0.11 | 0 | 6.09 | 62.63 | 1.76 | -19.27 | 1.47 | -40.24 | 0.36 | 56.52 | 0.32 | -11.11 | 169.77 | 44.63 |
| 2016 (3) | 3.58 | 26.5 | -0.02 | 0 | -1.5 | 0 | 0 | 0 | 3.56 | 0 | 0.94 | -66.55 | -0.06 | 0 | 3.75 | -63.15 | 2.18 | -30.13 | 2.46 | -20.13 | 0.23 | 15.0 | 0.36 | -2.7 | 117.38 | 51.39 |
| 2015 (2) | 2.83 | -20.51 | -3.08 | 0 | -0.88 | 0 | 0 | 0 | -0.25 | 0 | 2.81 | 1070.83 | -0.29 | 0 | 10.16 | 921.78 | 3.12 | 380.0 | 3.08 | 359.7 | 0.2 | 0.0 | 0.37 | 48.0 | 77.53 | -75.61 |
| 2014 (1) | 3.56 | 0 | -0.72 | 0 | -0.51 | 0 | 0 | 0 | 2.84 | 0 | 0.24 | 20.0 | -0.55 | 0 | 0.99 | 6.17 | 0.65 | -27.78 | 0.67 | -43.22 | 0.2 | 17.65 | 0.25 | 47.06 | 317.86 | 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) | -0.38 | -109.9 | -119.49 | -0.41 | 0.0 | -192.86 | -1.12 | -1020.0 | -233.33 | 0.15 | 0 | 1400.0 | -0.79 | -123.03 | -143.65 | 0.4 | -2.44 | -6.98 | -0.01 | 0.0 | 66.67 | 8.40 | 93.89 | 43.64 | -0.7 | -188.61 | -300.0 | -0.53 | -160.23 | -223.26 | 0.29 | -6.45 | -17.14 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 3.84 | 0 | 1271.43 | -0.41 | -156.25 | 39.71 | -0.1 | -900.0 | -900.0 | 0 | 100.0 | -100.0 | 3.43 | 2243.75 | 957.5 | 0.41 | 141.18 | -40.58 | -0.01 | 0 | 0 | 4.33 | -2.61 | -43.16 | 0.79 | 307.89 | -7.06 | 0.88 | 780.0 | -2.22 | 0.31 | -3.12 | -13.89 | 0 | 0 | 0 | 322.69 | 0 | 1352.1 |
| 23Q2 (18) | 0 | 100.0 | 100.0 | -0.16 | 15.79 | 73.33 | -0.01 | 0 | 0.0 | -0.01 | 0 | 50.0 | -0.16 | 95.12 | 81.61 | 0.17 | -19.05 | -73.02 | 0 | -100.0 | -100.0 | 4.45 | -27.95 | -40.24 | -0.38 | 34.48 | -152.05 | 0.1 | 120.0 | -85.07 | 0.32 | -3.03 | -13.51 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -3.09 | -258.46 | -239.56 | -0.19 | -35.71 | 89.33 | 0 | -100.0 | 100.0 | 0 | -100.0 | 100.0 | -3.28 | -281.22 | -21.93 | 0.21 | -51.16 | -77.89 | 0.01 | 133.33 | -50.0 | 6.18 | 5.57 | -41.88 | -0.58 | -265.71 | -171.6 | -0.5 | -216.28 | -167.57 | 0.33 | -5.71 | -5.71 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (16) | 1.95 | 596.43 | -51.73 | -0.14 | 79.41 | 78.12 | 0.84 | 8500.0 | 156.0 | 0.01 | -66.67 | 0.0 | 1.81 | 552.5 | -46.76 | 0.43 | -37.68 | 7.5 | -0.03 | 0 | 0 | 5.85 | -23.27 | 44.94 | 0.35 | -58.82 | -49.28 | 0.43 | -52.22 | -39.44 | 0.35 | -2.78 | 16.67 | 0 | 0 | 0 | 250.00 | 1025.0 | -37.5 |
| 22Q3 (15) | 0.28 | 203.7 | -89.27 | -0.68 | -13.33 | -106.06 | -0.01 | 0.0 | 66.67 | 0.03 | 250.0 | 200.0 | -0.4 | 54.02 | -117.54 | 0.69 | 9.52 | 91.67 | 0 | -100.0 | -100.0 | 7.62 | 2.38 | 127.88 | 0.85 | 16.44 | -42.57 | 0.9 | 34.33 | -26.83 | 0.36 | -2.7 | 24.14 | 0 | 0 | 0 | 22.22 | 185.6 | -87.06 |
| 22Q2 (14) | -0.27 | 70.33 | -575.0 | -0.6 | 66.29 | -15.38 | -0.01 | 0.0 | 98.31 | -0.02 | -100.0 | -300.0 | -0.87 | 67.66 | -55.36 | 0.63 | -33.68 | 21.15 | 0.01 | -50.0 | 0.0 | 7.45 | -29.92 | 12.56 | 0.73 | -9.88 | -17.05 | 0.67 | -9.46 | -11.84 | 0.37 | 5.71 | 32.14 | 0 | 0 | 0 | -25.96 | 68.9 | -575.0 |
| 22Q1 (13) | -0.91 | -122.52 | -1010.0 | -1.78 | -178.12 | -641.67 | -0.01 | 99.33 | -133.33 | -0.01 | -200.0 | -150.0 | -2.69 | -179.12 | -1821.43 | 0.95 | 137.5 | 265.38 | 0.02 | 0 | 100.0 | 10.63 | 163.27 | 209.8 | 0.81 | 17.39 | -11.96 | 0.74 | 4.23 | -7.5 | 0.35 | 16.67 | 29.63 | 0 | 0 | 0 | -83.49 | -120.87 | -993.3 |
| 21Q4 (12) | 4.04 | 54.79 | 144.85 | -0.64 | -93.94 | -14.29 | -1.5 | -4900.0 | -2600.0 | 0.01 | 0.0 | -87.5 | 3.4 | 49.12 | 211.93 | 0.4 | 11.11 | -34.43 | 0 | -100.0 | -100.0 | 4.04 | 20.64 | -36.28 | 0.69 | -53.38 | 15.0 | 0.71 | -42.28 | 10.94 | 0.3 | 3.45 | 20.0 | 0 | 0 | -100.0 | 400.00 | 132.95 | 118.18 |
| 21Q3 (11) | 2.61 | 6625.0 | -13.0 | -0.33 | 36.54 | 32.65 | -0.03 | 94.92 | 92.11 | 0.01 | 0.0 | 0 | 2.28 | 507.14 | -9.16 | 0.36 | -30.77 | -28.0 | 0.01 | 0.0 | 200.0 | 3.35 | -49.43 | -25.32 | 1.48 | 68.18 | 12.12 | 1.23 | 61.84 | -3.91 | 0.29 | 3.57 | 38.1 | 0 | 0 | -100.0 | 171.71 | 4564.47 | -14.14 |
| 21Q2 (10) | -0.04 | -140.0 | 85.19 | -0.52 | -116.67 | 27.78 | -0.59 | -2066.67 | -1866.67 | 0.01 | -50.0 | -80.0 | -0.56 | -300.0 | 43.43 | 0.52 | 100.0 | -28.77 | 0.01 | 0.0 | 0 | 6.62 | 92.88 | -44.35 | 0.88 | -4.35 | 151.43 | 0.76 | -5.0 | 130.3 | 0.28 | 3.7 | 55.56 | 0 | 0 | -100.0 | -3.85 | -141.15 | 92.59 |
| 21Q1 (9) | 0.1 | -93.94 | 25.0 | -0.24 | 57.14 | 38.46 | 0.03 | -50.0 | 400.0 | 0.02 | -75.0 | 166.67 | -0.14 | -112.84 | 54.84 | 0.26 | -57.38 | -35.0 | 0.01 | 0.0 | 0.0 | 3.43 | -45.85 | -54.38 | 0.92 | 53.33 | 666.67 | 0.8 | 25.0 | 566.67 | 0.27 | 8.0 | 50.0 | 0 | -100.0 | -100.0 | 9.35 | -94.9 | -62.62 |
| 20Q4 (8) | 1.65 | -45.0 | 411.32 | -0.56 | -14.29 | -273.33 | 0.06 | 115.79 | 400.0 | 0.08 | 0 | -11.11 | 1.09 | -56.57 | 260.29 | 0.61 | 22.0 | 134.62 | 0.01 | 200.0 | -75.0 | 6.33 | 41.38 | 52.27 | 0.6 | -54.55 | 452.94 | 0.64 | -50.0 | 276.47 | 0.25 | 19.05 | 38.89 | 0.01 | 0.0 | -66.67 | 183.33 | -8.33 | 231.45 |
| 20Q3 (7) | 3.0 | 1211.11 | 1253.85 | -0.49 | 31.94 | 67.11 | -0.38 | -1166.67 | 35.59 | 0 | -100.0 | 100.0 | 2.51 | 353.54 | 243.43 | 0.5 | -31.51 | -64.79 | -0.01 | 0 | 75.0 | 4.48 | -62.32 | -81.51 | 1.32 | 277.14 | 180.85 | 1.28 | 287.88 | 220.0 | 0.21 | 16.67 | 23.53 | 0.01 | 0.0 | -75.0 | 200.00 | 485.19 | 569.23 |
| 20Q2 (6) | -0.27 | -437.5 | -141.54 | -0.72 | -84.62 | -3700.0 | -0.03 | -200.0 | -250.0 | 0.05 | 266.67 | 600.0 | -0.99 | -219.35 | -247.76 | 0.73 | 82.5 | -32.41 | 0 | -100.0 | 100.0 | 11.89 | 58.13 | -31.86 | 0.35 | 191.67 | 0.0 | 0.33 | 175.0 | 3.12 | 0.18 | 0.0 | 5.88 | 0.01 | -50.0 | -80.0 | -51.92 | -307.69 | -143.14 |
| 20Q1 (5) | 0.08 | 115.09 | 153.33 | -0.39 | -160.0 | -8.33 | -0.01 | 50.0 | 0 | -0.03 | -133.33 | -250.0 | -0.31 | 54.41 | 39.22 | 0.4 | 53.85 | 48.15 | 0.01 | -75.0 | 111.11 | 7.52 | 80.74 | 58.45 | 0.12 | 170.59 | -78.95 | 0.12 | -29.41 | -76.92 | 0.18 | 0.0 | 0.0 | 0.02 | -33.33 | -60.0 | 25.00 | 117.92 | 225.0 |
| 19Q4 (4) | -0.53 | -103.85 | 0.0 | -0.15 | 89.93 | 0.0 | -0.02 | 96.61 | 0.0 | 0.09 | 125.71 | 0.0 | -0.68 | 61.14 | 0.0 | 0.26 | -81.69 | 0.0 | 0.04 | 200.0 | 0.0 | 4.16 | -82.83 | 0.0 | -0.17 | -136.17 | 0.0 | 0.17 | -57.5 | 0.0 | 0.18 | 5.88 | 0.0 | 0.03 | -25.0 | 0.0 | -139.47 | -227.23 | 0.0 |
| 19Q3 (3) | -0.26 | -140.0 | 0.0 | -1.49 | -7550.0 | 0.0 | -0.59 | -3050.0 | 0.0 | -0.35 | -3400.0 | 0.0 | -1.75 | -361.19 | 0.0 | 1.42 | 31.48 | 0.0 | -0.04 | 42.86 | 0.0 | 24.23 | 38.89 | 0.0 | 0.47 | 34.29 | 0.0 | 0.4 | 25.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | -42.62 | -135.41 | 0.0 |
| 19Q2 (2) | 0.65 | 533.33 | 0.0 | 0.02 | 105.56 | 0.0 | 0.02 | 0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.67 | 231.37 | 0.0 | 1.08 | 300.0 | 0.0 | -0.07 | 22.22 | 0.0 | 17.45 | 267.69 | 0.0 | 0.35 | -38.6 | 0.0 | 0.32 | -38.46 | 0.0 | 0.17 | -5.56 | 0.0 | 0.05 | 0.0 | 0.0 | 120.37 | 701.85 | 0.0 |
| 19Q1 (1) | -0.15 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 4.75 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -20.00 | 0.0 | 0.0 |
