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) | 2.46 | 25.51 | -3.12 | 0 | -1.07 | 0 | -0.19 | 0 | -0.66 | 0 | 0.02 | 0.0 | -0.07 | 0 | 0.15 | 15.36 | 0.67 | -24.72 | 1.5 | 94.81 | 0.54 | -18.18 | 0.02 | -60.0 | 119.42 | -9.83 |
| 2022 (9) | 1.96 | 1.03 | 1.85 | 23.33 | -2.98 | 0 | 0.44 | 0 | 3.81 | 10.76 | 0.02 | 0.0 | 0.09 | 200.0 | 0.13 | 13.25 | 0.89 | 1383.33 | 0.77 | -72.4 | 0.66 | -2.94 | 0.05 | -50.0 | 132.43 | 143.7 |
| 2021 (8) | 1.94 | 63.03 | 1.5 | -62.69 | -1.31 | 0 | -0.45 | 0 | 3.44 | -33.97 | 0.02 | -88.89 | 0.03 | -99.45 | 0.11 | -87.04 | 0.06 | -93.33 | 2.79 | 253.16 | 0.68 | -5.56 | 0.1 | -16.67 | 54.34 | -25.57 |
| 2020 (7) | 1.19 | -57.35 | 4.02 | 3250.0 | -8.3 | 0 | 0.04 | -60.0 | 5.21 | 79.04 | 0.18 | 157.14 | 5.42 | 0 | 0.87 | 191.86 | 0.9 | 0 | 0.79 | -89.65 | 0.72 | 22.03 | 0.12 | 20.0 | 73.01 | 117.71 |
| 2019 (6) | 2.79 | 0 | 0.12 | -97.19 | -0.43 | 0 | 0.1 | 0 | 2.91 | 27.63 | 0.07 | -50.0 | -0.17 | 0 | 0.30 | -50.04 | -0.15 | 0 | 7.63 | 1022.06 | 0.59 | 20.41 | 0.1 | 11.11 | 33.53 | 0 |
| 2018 (5) | -1.99 | 0 | 4.27 | -70.95 | -10.86 | 0 | -0.22 | 0 | 2.28 | -84.48 | 0.14 | -17.65 | -3.58 | 0 | 0.60 | -5.25 | -1.12 | 0 | 0.68 | -89.0 | 0.49 | -31.94 | 0.09 | 800.0 | -157.94 | 0 |
| 2017 (4) | -0.01 | 0 | 14.7 | 0 | -6.11 | 0 | 0.05 | 400.0 | 14.69 | 0 | 0.17 | -32.0 | -0.05 | 0 | 0.63 | -32.75 | -1.87 | 0 | 6.18 | 0 | 0.72 | -36.84 | 0.01 | -80.0 | -0.14 | 0 |
| 2016 (3) | -0.74 | 0 | -0.77 | 0 | 0.27 | 0 | 0.01 | 0 | -1.51 | 0 | 0.25 | 257.14 | 0.28 | 0 | 0.93 | 259.01 | -0.32 | 0 | -8.58 | 0 | 1.14 | -14.93 | 0.05 | -44.44 | 0.00 | 0 |
| 2015 (2) | 3.65 | -19.6 | 4.94 | -20.19 | -10.96 | 0 | -0.08 | 0 | 8.59 | -19.94 | 0.07 | -80.56 | -0.24 | 0 | 0.26 | -79.35 | 0.6 | -6.25 | 0.13 | 0 | 1.34 | -26.37 | 0.09 | 28.57 | 233.97 | 0 |
| 2014 (1) | 4.54 | 155.06 | 6.19 | 0 | -11.7 | 0 | -0.09 | 0 | 10.73 | 0 | 0.36 | -96.28 | 0.58 | 0 | 1.26 | -95.83 | 0.64 | 0 | -2.75 | 0 | 1.82 | -10.78 | 0.07 | -74.07 | 0.00 | 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) | 0.81 | 62.0 | 28.57 | -2.86 | -196.62 | -650.0 | -0.07 | 91.36 | 30.0 | 0.22 | 1200.0 | 29.41 | -2.05 | -159.25 | -278.26 | 0 | -100.0 | 0 | -0.06 | -50.0 | 95.45 | -0.00 | -100.0 | 0 | 0.33 | 312.5 | 6.45 | 0.31 | -26.19 | 106.67 | 0.12 | -7.69 | -25.0 | 0.01 | 0 | 0.0 | 184.09 | 102.5 | -6.49 |
| 23Q3 (19) | 0.5 | -44.44 | 412.5 | 2.96 | 535.29 | 311.11 | -0.81 | -912.5 | 69.78 | -0.02 | 88.24 | 91.67 | 3.46 | 1472.73 | 517.86 | 0.01 | 0 | 0.0 | -0.04 | -500.0 | -102.86 | 0.29 | 0 | 15.29 | 0.08 | 33.33 | -38.46 | 0.42 | 10.53 | 147.06 | 0.13 | -7.14 | -18.75 | 0 | 0 | -100.0 | 90.91 | -47.47 | 293.18 |
| 23Q2 (18) | 0.9 | 260.0 | 200.0 | -0.68 | 73.33 | 0 | -0.08 | 20.0 | 27.27 | -0.17 | 22.73 | -13.33 | 0.22 | 109.57 | -26.67 | 0 | -100.0 | -100.0 | 0.01 | -66.67 | 0 | -0.00 | -100.0 | -100.0 | 0.06 | -70.0 | -76.0 | 0.38 | -5.0 | 80.95 | 0.14 | -6.67 | -17.65 | 0 | -100.0 | -100.0 | 173.08 | 287.69 | 130.77 |
| 23Q1 (17) | 0.25 | -60.32 | -78.99 | -2.55 | -590.38 | -518.03 | -0.1 | 0.0 | -11.11 | -0.22 | -229.41 | -133.33 | -2.3 | -300.0 | -227.78 | 0.01 | 0 | 0 | 0.03 | 102.27 | 0 | 0.30 | 0 | 0 | 0.2 | -35.48 | 0.0 | 0.4 | 166.67 | 66.67 | 0.15 | -6.25 | -11.76 | 0.01 | 0.0 | -50.0 | 44.64 | -77.32 | -83.87 |
| 22Q4 (16) | 0.63 | 493.75 | 450.0 | 0.52 | -27.78 | 225.0 | -0.1 | 96.27 | 90.48 | 0.17 | 170.83 | 126.98 | 1.15 | 105.36 | 5850.0 | 0 | -100.0 | -100.0 | -1.32 | -194.29 | -1420.0 | -0.00 | -100.0 | -100.0 | 0.31 | 138.46 | 229.17 | 0.15 | -11.76 | -93.88 | 0.16 | 0.0 | -5.88 | 0.01 | 0.0 | -50.0 | 196.88 | 518.36 | 2987.5 |
| 22Q3 (15) | -0.16 | -153.33 | 5.88 | 0.72 | 0 | -23.4 | -2.68 | -2336.36 | -2877.78 | -0.24 | -60.0 | -500.0 | 0.56 | 86.67 | -27.27 | 0.01 | 0.0 | 0 | 1.4 | 0 | 1655.56 | 0.26 | 0.51 | 0 | 0.13 | -48.0 | -60.61 | 0.17 | -19.05 | -43.33 | 0.16 | -5.88 | 6.67 | 0.01 | -50.0 | -50.0 | -47.06 | -162.75 | -30.1 |
| 22Q2 (14) | 0.3 | -74.79 | -89.47 | 0 | -100.0 | -100.0 | -0.11 | -22.22 | -10.0 | -0.15 | -122.73 | 0 | 0.3 | -83.33 | -89.73 | 0.01 | 0 | 0.0 | 0 | 0 | -100.0 | 0.25 | 0 | 6.85 | 0.25 | 25.0 | 238.89 | 0.21 | -12.5 | 195.45 | 0.17 | 0.0 | -5.56 | 0.02 | 0.0 | 0.0 | 75.00 | -72.9 | 0 |
| 22Q1 (13) | 1.19 | 761.11 | 312.5 | 0.61 | 281.25 | 84.85 | -0.09 | 91.43 | -28.57 | 0.66 | 204.76 | 500.0 | 1.8 | 9100.0 | 882.61 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.2 | 183.33 | 33.33 | 0.24 | -90.2 | -7.69 | 0.17 | 0.0 | -5.56 | 0.02 | 0.0 | -33.33 | 276.74 | 4158.91 | 332.27 |
| 21Q4 (12) | -0.18 | -5.88 | -181.82 | 0.16 | -82.98 | -77.46 | -1.05 | -1066.67 | 5.41 | -0.63 | -1150.0 | -1000.0 | -0.02 | -102.6 | -102.15 | 0.01 | 0 | 0.0 | 0.1 | 211.11 | 0 | 0.21 | 0 | 2.55 | -0.24 | -172.73 | -700.0 | 2.45 | 716.67 | 1784.62 | 0.17 | 13.33 | -5.56 | 0.02 | 0.0 | -33.33 | -6.82 | 81.15 | -110.54 |
| 21Q3 (11) | -0.17 | -105.96 | -103.37 | 0.94 | 1242.86 | 176.42 | -0.09 | 10.0 | 98.71 | 0.06 | 0 | 0 | 0.77 | -73.63 | -79.79 | 0 | -100.0 | 100.0 | -0.09 | -325.0 | -200.0 | -0.00 | -100.0 | 100.0 | 0.33 | 283.33 | 57.14 | 0.3 | 236.36 | 30.43 | 0.15 | -16.67 | -16.67 | 0.02 | 0.0 | -33.33 | -36.17 | 0 | -103.16 |
| 21Q2 (10) | 2.85 | 608.93 | 519.57 | 0.07 | -78.79 | -91.95 | -0.1 | -42.86 | 9.09 | 0 | -100.0 | -100.0 | 2.92 | 1369.57 | 119.55 | 0.01 | 0.0 | -92.86 | 0.04 | 300.0 | 500.0 | 0.24 | 9.5 | -91.38 | -0.18 | -220.0 | -169.23 | -0.22 | -184.62 | -184.62 | 0.18 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 0.00 | 100.0 | -100.0 |
| 21Q1 (9) | -0.56 | -354.55 | 87.64 | 0.33 | -53.52 | -91.13 | -0.07 | 93.69 | 22.22 | 0.11 | 57.14 | 184.62 | -0.23 | -124.73 | 71.6 | 0.01 | 0.0 | -75.0 | -0.02 | 0 | -100.37 | 0.22 | 4.56 | -69.09 | 0.15 | 275.0 | -61.54 | 0.26 | 100.0 | 52.94 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | -119.15 | -284.14 | 90.27 |
| 20Q4 (8) | 0.22 | -95.63 | 120.0 | 0.71 | 157.72 | -89.47 | -1.11 | 84.14 | 89.11 | 0.07 | 0 | -69.57 | 0.93 | -75.59 | -86.4 | 0.01 | 200.0 | -50.0 | 0 | 100.0 | -100.0 | 0.21 | 206.85 | -38.28 | 0.04 | -80.95 | 104.08 | 0.13 | -43.48 | -98.25 | 0.18 | 0.0 | 20.0 | 0.03 | 0.0 | 0.0 | 64.71 | -94.35 | 4811.18 |
| 20Q3 (7) | 5.04 | 995.65 | 90.91 | -1.23 | -241.38 | 34.22 | -7.0 | -6263.64 | -1047.54 | 0 | -100.0 | 100.0 | 3.81 | 186.47 | 394.81 | -0.01 | -107.14 | -150.0 | -0.03 | -200.0 | -100.26 | -0.19 | -107.05 | -157.09 | 0.21 | -19.23 | -61.11 | 0.23 | -11.54 | 188.46 | 0.18 | 0.0 | 28.57 | 0.03 | 0.0 | 0.0 | 1145.45 | 1070.36 | 0 |
| 20Q2 (6) | 0.46 | 110.15 | 24.32 | 0.87 | -76.61 | 107.49 | -0.11 | -22.22 | -101.06 | 0.11 | 184.62 | 157.89 | 1.33 | 264.2 | 111.82 | 0.14 | 250.0 | 600.0 | -0.01 | -100.18 | 99.91 | 2.76 | 292.72 | 724.02 | 0.26 | -33.33 | 188.89 | 0.26 | 52.94 | 420.0 | 0.18 | 0.0 | 20.0 | 0.03 | 50.0 | 50.0 | 97.87 | 107.99 | -41.81 |
| 20Q1 (5) | -4.53 | -4630.0 | -1124.32 | 3.72 | -44.81 | -46.16 | -0.09 | 99.12 | -80.0 | -0.13 | -156.52 | -208.33 | -0.81 | -111.84 | -112.39 | 0.04 | 100.0 | 100.0 | 5.46 | 6725.0 | 2050.0 | 0.70 | 108.77 | 101.4 | 0.39 | 139.8 | 95.0 | 0.17 | -97.71 | -60.47 | 0.18 | 20.0 | 28.57 | 0.02 | -33.33 | 0.0 | -1224.32 | -93026.22 | -1852.3 |
| 19Q4 (4) | 0.1 | -96.21 | 0.0 | 6.74 | 460.43 | 0.0 | -10.19 | -1570.49 | 0.0 | 0.23 | 309.09 | 0.0 | 6.84 | 788.31 | 0.0 | 0.02 | 0.0 | 0.0 | 0.08 | -99.32 | 0.0 | 0.34 | -1.18 | 0.0 | -0.98 | -281.48 | 0.0 | 7.41 | 2950.0 | 0.0 | 0.15 | 7.14 | 0.0 | 0.03 | 0.0 | 0.0 | 1.32 | 0 | 0.0 |
| 19Q3 (3) | 2.64 | 613.51 | 0.0 | -1.87 | 83.91 | 0.0 | -0.61 | -105.85 | 0.0 | -0.11 | 42.11 | 0.0 | 0.77 | 106.84 | 0.0 | 0.02 | 0.0 | 0.0 | 11.69 | 200.43 | 0.0 | 0.34 | 1.7 | 0.0 | 0.54 | 500.0 | 0.0 | -0.26 | -620.0 | 0.0 | 0.14 | -6.67 | 0.0 | 0.03 | 50.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.37 | 200.0 | 0.0 | -11.62 | -268.16 | 0.0 | 10.42 | 20940.0 | 0.0 | -0.19 | -258.33 | 0.0 | -11.25 | -272.02 | 0.0 | 0.02 | 0.0 | 0.0 | -11.64 | -4057.14 | 0.0 | 0.33 | -4.01 | 0.0 | 0.09 | -55.0 | 0.0 | 0.05 | -88.37 | 0.0 | 0.15 | 7.14 | 0.0 | 0.02 | 0.0 | 0.0 | 168.18 | 368.18 | 0.0 |
| 19Q1 (1) | -0.37 | 0.0 | 0.0 | 6.91 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -62.71 | 0.0 | 0.0 |
