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) | 1.52 | -55.03 | -1.89 | 0 | 0.33 | 0 | 0.11 | 266.67 | -0.37 | 0 | 0.62 | -40.38 | -0.32 | 0 | 2.19 | -24.48 | -0.26 | 0 | 0.15 | -70.59 | 1.14 | 9.62 | 0 | 0 | 117.83 | -45.97 |
| 2022 (9) | 3.38 | 259.57 | -2.34 | 0 | -3.44 | 0 | 0.03 | -93.33 | 1.04 | 0 | 1.04 | -54.59 | 0.02 | 0 | 2.90 | -41.41 | -0.43 | 0 | 0.51 | -75.71 | 1.04 | 22.35 | 0 | 0 | 218.06 | 584.35 |
| 2021 (8) | 0.94 | 62.07 | -1.34 | 0 | 3.3 | 142.65 | 0.45 | 150.0 | -0.4 | 0 | 2.29 | 94.07 | -0.27 | 0 | 4.96 | 25.35 | 2.69 | 39.38 | 2.1 | 42.86 | 0.85 | 16.44 | 0 | 0 | 31.86 | 20.86 |
| 2020 (7) | 0.58 | -77.43 | -0.48 | 0 | 1.36 | 0 | 0.18 | -25.0 | 0.1 | -97.61 | 1.18 | 68.57 | -0.24 | 0 | 3.95 | 64.33 | 1.93 | 107.53 | 1.47 | 65.17 | 0.73 | 1.39 | 0 | 0 | 26.36 | -83.48 |
| 2019 (6) | 2.57 | -21.65 | 1.61 | 0 | -3.67 | 0 | 0.24 | 1100.0 | 4.18 | 0 | 0.7 | -27.84 | -0.55 | 0 | 2.41 | -10.35 | 0.93 | -52.55 | 0.89 | -58.99 | 0.72 | 10.77 | 0 | 0 | 159.63 | 37.24 |
| 2018 (5) | 3.28 | 1540.0 | -3.65 | 0 | -5.07 | 0 | 0.02 | -97.3 | -0.37 | 0 | 0.97 | -4.9 | 0.04 | 0 | 2.68 | -11.85 | 1.96 | -15.52 | 2.17 | 87.07 | 0.65 | 8.33 | 0 | 0 | 116.31 | 923.55 |
| 2017 (4) | 0.2 | -78.26 | -1.67 | 0 | 3.08 | 0 | 0.74 | 3600.0 | -1.47 | 0 | 1.02 | 18.6 | -0.05 | 0 | 3.04 | -4.76 | 2.32 | 84.13 | 1.16 | 33.33 | 0.6 | 11.11 | 0 | 0 | 11.36 | -82.58 |
| 2016 (3) | 0.92 | -69.84 | -1.08 | 0 | -1.62 | 0 | 0.02 | 0 | -0.16 | 0 | 0.86 | 16.22 | 0.01 | -75.0 | 3.20 | 25.2 | 1.26 | 384.62 | 0.87 | 55.36 | 0.54 | -6.9 | 0 | 0 | 65.25 | -75.61 |
| 2015 (2) | 3.05 | -3.79 | -0.27 | 0 | -1.74 | 0 | -0.05 | 0 | 2.78 | -1.42 | 0.74 | 45.1 | 0.04 | 0 | 2.55 | 80.75 | 0.26 | -62.32 | 0.56 | 12.0 | 0.58 | -4.92 | 0 | 0 | 267.54 | -6.32 |
| 2014 (1) | 3.17 | 105.84 | -0.35 | 0 | -1.36 | 0 | 0.16 | -64.44 | 2.82 | 683.33 | 0.51 | -26.09 | -0.05 | 0 | 1.41 | -21.87 | 0.69 | 137.93 | 0.5 | 194.12 | 0.61 | 12.96 | 0 | 0 | 285.59 | 31.67 |
| 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) | 1.29 | 577.78 | 31.63 | -1.45 | -274.7 | -504.17 | 0.06 | 105.22 | 500.0 | 0.37 | 3600.0 | -7.5 | -0.16 | -128.57 | -121.62 | 0.11 | 450.0 | 22.22 | -0.39 | -1400.0 | -880.0 | 1.55 | 485.58 | 43.88 | -0.11 | -375.0 | 50.0 | -0.56 | -394.74 | -211.11 | 0.28 | -3.45 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (19) | -0.27 | -107.69 | -119.29 | 0.83 | 176.85 | 2866.67 | -1.15 | -264.29 | 4.96 | 0.01 | 102.86 | 103.85 | 0.56 | 146.28 | -59.12 | 0.02 | -93.75 | -88.24 | 0.03 | 0.0 | 50.0 | 0.26 | -94.43 | -87.52 | 0.04 | 117.39 | 108.89 | 0.19 | -17.39 | 137.5 | 0.29 | -3.33 | 7.41 | 0 | 0 | 0 | -56.25 | -129.33 | -114.06 |
| 23Q2 (18) | -0.13 | -120.97 | 85.06 | -1.08 | -414.29 | -58.82 | 0.7 | -1.41 | 159.83 | -0.35 | -537.5 | -337.5 | -1.21 | -395.12 | 21.94 | 0.32 | 88.24 | -3.03 | 0.03 | 200.0 | 175.0 | 4.74 | 90.75 | 44.23 | -0.23 | -675.0 | -387.5 | 0.23 | -17.86 | -25.81 | 0.3 | 11.11 | 15.38 | 0 | 0 | 0 | -24.53 | -121.76 | 83.93 |
| 23Q1 (17) | 0.62 | -36.73 | -66.84 | -0.21 | 12.5 | 84.89 | 0.71 | 7000.0 | 166.36 | 0.08 | -80.0 | 366.67 | 0.41 | -44.59 | -14.58 | 0.17 | 88.89 | -63.04 | 0.01 | -80.0 | 200.0 | 2.49 | 131.14 | -49.32 | 0.04 | 118.18 | -75.0 | 0.28 | 255.56 | -3.45 | 0.27 | -3.57 | 12.5 | 0 | 0 | 0 | 112.73 | -88.5 | -68.05 |
| 22Q4 (16) | 0.98 | -30.0 | -58.3 | -0.24 | -700.0 | 81.25 | 0.01 | 100.83 | 100.97 | 0.4 | 253.85 | 566.67 | 0.74 | -45.99 | -30.84 | 0.09 | -47.06 | -82.35 | 0.05 | 150.0 | 122.73 | 1.08 | -49.21 | -77.02 | -0.22 | 51.11 | -155.0 | -0.18 | -325.0 | -160.0 | 0.28 | 3.7 | 21.74 | 0 | 0 | 0 | 980.00 | 145.0 | 121.02 |
| 22Q3 (15) | 1.4 | 260.92 | 50.54 | -0.03 | 95.59 | -102.24 | -1.21 | -3.42 | -167.98 | -0.26 | -225.0 | -223.81 | 1.37 | 188.39 | -39.65 | 0.17 | -48.48 | -60.47 | 0.02 | 150.0 | 200.0 | 2.12 | -35.59 | -40.87 | -0.45 | -662.5 | -173.77 | 0.08 | -74.19 | -82.98 | 0.27 | 3.85 | 22.73 | 0 | 0 | 0 | 400.00 | 362.07 | 196.77 |
| 22Q2 (14) | -0.87 | -146.52 | 8.42 | -0.68 | 51.08 | -21.43 | -1.17 | -9.35 | -197.5 | -0.08 | -166.67 | -180.0 | -1.55 | -422.92 | -2.65 | 0.33 | -28.26 | -62.92 | -0.04 | -300.0 | -180.0 | 3.29 | -32.98 | -52.14 | 0.08 | -50.0 | -91.3 | 0.31 | 6.9 | -52.31 | 0.26 | 8.33 | 30.0 | 0 | 0 | 0 | -152.63 | -143.26 | -36.57 |
| 22Q1 (13) | 1.87 | -20.43 | 234.53 | -1.39 | -8.59 | -63.53 | -1.07 | -3.88 | -179.26 | -0.03 | -150.0 | -142.86 | 0.48 | -55.14 | 121.43 | 0.46 | -9.8 | 0.0 | -0.01 | 95.45 | 87.5 | 4.90 | 4.81 | 10.13 | 0.16 | -60.0 | -79.22 | 0.29 | -3.33 | -56.72 | 0.24 | 4.35 | 20.0 | 0 | 0 | 0 | 352.83 | -20.43 | 320.84 |
| 21Q4 (12) | 2.35 | 152.69 | 512.28 | -1.28 | -195.52 | -39.13 | -1.03 | -157.87 | -287.27 | 0.06 | -71.43 | 0.0 | 1.07 | -52.86 | 171.81 | 0.51 | 18.6 | -28.17 | -0.22 | -1000.0 | -340.0 | 4.68 | 30.68 | -40.62 | 0.4 | -34.43 | -9.09 | 0.3 | -36.17 | 50.0 | 0.23 | 4.55 | 27.78 | 0 | 0 | 0 | 443.40 | 228.97 | 395.6 |
| 21Q3 (11) | 0.93 | 197.89 | 1428.57 | 1.34 | 339.29 | 48.89 | 1.78 | 48.33 | 1286.67 | 0.21 | 110.0 | 520.0 | 2.27 | 250.33 | 173.49 | 0.43 | -51.69 | 30.3 | -0.02 | -140.0 | 83.33 | 3.58 | -47.86 | -14.18 | 0.61 | -33.7 | -20.78 | 0.47 | -27.69 | -21.67 | 0.22 | 10.0 | 22.22 | 0 | 0 | 0 | 134.78 | 220.59 | 1601.86 |
| 21Q2 (10) | -0.95 | 31.65 | -250.79 | -0.56 | 34.12 | -161.54 | 1.2 | -11.11 | 380.0 | 0.1 | 42.86 | -44.44 | -1.51 | 32.59 | -198.05 | 0.89 | 93.48 | 456.25 | 0.05 | 162.5 | -16.67 | 6.87 | 54.22 | 181.56 | 0.92 | 19.48 | 162.86 | 0.65 | -2.99 | 91.18 | 0.2 | 0.0 | 11.11 | 0 | 0 | 0 | -111.76 | 30.05 | -192.25 |
| 21Q1 (9) | -1.39 | -143.86 | -331.67 | -0.85 | 7.61 | 37.96 | 1.35 | 145.45 | 90.14 | 0.07 | 16.67 | 800.0 | -2.24 | -50.34 | -190.91 | 0.46 | -35.21 | 820.0 | -0.08 | -60.0 | 0.0 | 4.45 | -43.49 | 466.43 | 0.77 | 75.0 | 108.11 | 0.67 | 235.0 | 103.03 | 0.2 | 11.11 | 5.26 | 0 | 0 | 0 | -159.77 | -6.51 | -238.47 |
| 20Q4 (8) | -0.57 | -714.29 | 0 | -0.92 | -202.22 | -9300.0 | 0.55 | 466.67 | 523.08 | 0.06 | 220.0 | -77.78 | -1.49 | -279.52 | -15000.0 | 0.71 | 115.15 | 688.89 | -0.05 | 58.33 | 88.89 | 7.88 | 88.88 | 587.32 | 0.44 | -42.86 | -13.73 | 0.2 | -66.67 | 53.85 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | -150.00 | -1571.43 | 0 |
| 20Q3 (7) | -0.07 | -111.11 | -108.05 | 0.9 | -1.1 | 23.29 | -0.15 | -160.0 | 68.75 | -0.05 | -127.78 | -200.0 | 0.83 | -46.1 | -48.12 | 0.33 | 106.25 | 73.68 | -0.12 | -300.0 | -500.0 | 4.17 | 71.05 | 56.78 | 0.77 | 120.0 | 234.78 | 0.6 | 76.47 | 62.16 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | -8.97 | -107.41 | -105.67 |
| 20Q2 (6) | 0.63 | 5.0 | 2200.0 | 0.91 | 166.42 | 192.86 | 0.25 | -64.79 | 118.94 | 0.18 | 1900.0 | 280.0 | 1.54 | 300.0 | 252.48 | 0.16 | 220.0 | 23.08 | 0.06 | 175.0 | 185.71 | 2.44 | 210.24 | 39.02 | 0.35 | -5.41 | 133.33 | 0.34 | 3.03 | 25.93 | 0.18 | -5.26 | 0.0 | 0 | 0 | 0 | 121.15 | 5.0 | 1917.31 |
| 20Q1 (5) | 0.6 | 0 | -65.32 | -1.37 | -13800.0 | -174.05 | 0.71 | 646.15 | 140.57 | -0.01 | -103.7 | -150.0 | -0.77 | -7800.0 | -121.51 | 0.05 | -44.44 | -82.76 | -0.08 | 82.22 | 0 | 0.79 | -31.43 | -81.86 | 0.37 | -27.45 | 825.0 | 0.33 | 153.85 | 200.0 | 0.19 | 0.0 | 11.76 | 0 | 0 | 0 | 115.38 | 0 | -81.33 |
| 19Q4 (4) | 0 | -100.0 | 0.0 | 0.01 | -98.63 | 0.0 | -0.13 | 72.92 | 0.0 | 0.27 | 440.0 | 0.0 | 0.01 | -99.38 | 0.0 | 0.09 | -52.63 | 0.0 | -0.45 | -2150.0 | 0.0 | 1.15 | -56.92 | 0.0 | 0.51 | 121.74 | 0.0 | 0.13 | -64.86 | 0.0 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.87 | 3000.0 | 0.0 | 0.73 | 174.49 | 0.0 | -0.48 | 63.64 | 0.0 | 0.05 | 150.0 | 0.0 | 1.6 | 258.42 | 0.0 | 0.19 | 46.15 | 0.0 | -0.02 | 71.43 | 0.0 | 2.66 | 51.68 | 0.0 | 0.23 | 53.33 | 0.0 | 0.37 | 37.04 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 158.18 | 2472.73 | 0.0 |
| 19Q2 (2) | -0.03 | -101.73 | 0.0 | -0.98 | -152.97 | 0.0 | -1.32 | 24.57 | 0.0 | -0.1 | -600.0 | 0.0 | -1.01 | -128.21 | 0.0 | 0.13 | -55.17 | 0.0 | -0.07 | 0 | 0.0 | 1.75 | -59.53 | 0.0 | 0.15 | 275.0 | 0.0 | 0.27 | 145.45 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | -6.67 | -101.08 | 0.0 |
| 19Q1 (1) | 1.73 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | -1.75 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.33 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 617.86 | 0.0 | 0.0 |
