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) | 2.3 | 751.85 | -0.22 | 0 | -1.68 | 0 | -0.05 | 0 | 2.08 | 0 | 0.22 | -40.54 | 0 | 0 | 1.31 | -20.44 | 1.42 | -19.77 | 1.16 | -36.26 | 0.65 | -7.14 | 0.11 | -54.17 | 119.79 | 1124.54 |
| 2022 (9) | 0.27 | -85.0 | -0.41 | 0 | -2.38 | 0 | -0.48 | 0 | -0.14 | 0 | 0.37 | 37.04 | 0 | 0 | 1.65 | 30.2 | 1.77 | -13.66 | 1.82 | -9.9 | 0.7 | -2.78 | 0.24 | 4.35 | 9.78 | -83.86 |
| 2021 (8) | 1.8 | -35.94 | -0.35 | 0 | -3.51 | 0 | 0.43 | 4200.0 | 1.45 | -59.72 | 0.27 | -40.0 | 0 | 0 | 1.27 | -43.57 | 2.05 | 99.03 | 2.02 | 112.63 | 0.72 | -10.0 | 0.23 | -8.0 | 60.61 | -56.86 |
| 2020 (7) | 2.81 | -39.31 | 0.79 | 0 | -2.25 | 0 | 0.01 | -95.0 | 3.6 | 9.09 | 0.45 | -18.18 | 0 | 0 | 2.24 | -10.27 | 1.03 | -49.26 | 0.95 | -16.67 | 0.8 | -8.05 | 0.25 | -13.79 | 140.50 | -30.21 |
| 2019 (6) | 4.63 | 580.88 | -1.33 | 0 | 0.07 | 0 | 0.2 | 0 | 3.3 | 1334.78 | 0.55 | -26.67 | 0 | 0 | 2.50 | -31.84 | 2.03 | -10.57 | 1.14 | 20.0 | 0.87 | 14.47 | 0.29 | -3.33 | 201.30 | 495.03 |
| 2018 (5) | 0.68 | -4.23 | -0.45 | 0 | -3.45 | 0 | -0.12 | 0 | 0.23 | 0 | 0.75 | 240.91 | 0 | 0 | 3.67 | 199.38 | 2.27 | 40.99 | 0.95 | 10.47 | 0.76 | -8.43 | 0.3 | 15.38 | 33.83 | -7.08 |
| 2017 (4) | 0.71 | -76.17 | -0.85 | 0 | 0.79 | 0 | 0.49 | 1533.33 | -0.14 | 0 | 0.22 | -31.25 | 0 | 0 | 1.23 | -32.48 | 1.61 | -34.55 | 0.86 | 2766.67 | 0.83 | -11.7 | 0.26 | 188.89 | 36.41 | -87.05 |
| 2016 (3) | 2.98 | -36.86 | 0.18 | -55.0 | -2.23 | 0 | 0.03 | 0 | 3.16 | -38.28 | 0.32 | 68.42 | 0 | 0 | 1.82 | 76.45 | 2.46 | -18.27 | 0.03 | -98.85 | 0.94 | -8.74 | 0.09 | -10.0 | 281.13 | 123.36 |
| 2015 (2) | 4.72 | 76.12 | 0.4 | 0 | -2.51 | 0 | -0.1 | 0 | 5.12 | 118.8 | 0.19 | -63.46 | 0 | 0 | 1.03 | -64.61 | 3.01 | 4.15 | 2.62 | -4.03 | 1.03 | -2.83 | 0.1 | 11.11 | 125.87 | 82.22 |
| 2014 (1) | 2.68 | -44.74 | -0.34 | 0 | -3.25 | 0 | -0.12 | 0 | 2.34 | 21.24 | 0.52 | -77.39 | 0 | 0 | 2.91 | -76.89 | 2.89 | -17.19 | 2.73 | -26.42 | 1.06 | 15.22 | 0.09 | 50.0 | 69.07 | -33.21 |
| 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) | 1.08 | 272.41 | 5500.0 | -0.05 | -25.0 | 16.67 | 0.28 | 119.72 | 153.85 | 0.1 | 433.33 | 600.0 | 1.03 | 312.0 | 1387.5 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 0.98 | 0.49 | -17.24 | 0.38 | 0.0 | -25.49 | 0.15 | -60.53 | -65.12 | 0.15 | -6.25 | -11.76 | 0.03 | 0.0 | -50.0 | 327.27 | 543.26 | 10900.0 |
| 23Q3 (19) | 0.29 | -78.2 | 178.38 | -0.04 | 42.86 | 63.64 | -1.42 | -238.1 | -343.75 | -0.03 | 72.73 | 88.46 | 0.25 | -80.16 | 152.08 | 0.04 | -50.0 | -60.0 | 0 | 0 | 0 | 0.97 | -49.39 | -41.26 | 0.38 | 58.33 | -28.3 | 0.38 | 40.74 | -40.62 | 0.16 | 0.0 | -5.88 | 0.03 | 0.0 | -50.0 | 50.88 | -82.4 | 219.63 |
| 23Q2 (18) | 1.33 | 441.03 | 35.71 | -0.07 | 0.0 | 22.22 | -0.42 | -250.0 | -2000.0 | -0.11 | -1000.0 | -157.89 | 1.26 | 373.91 | 41.57 | 0.08 | 33.33 | 60.0 | 0 | 0 | 0 | 1.92 | 39.73 | 133.29 | 0.24 | -42.86 | -29.41 | 0.27 | -25.0 | -6.9 | 0.16 | -5.88 | -5.88 | 0.03 | 0.0 | -50.0 | 289.13 | 515.16 | 53.42 |
| 23Q1 (17) | -0.39 | -1850.0 | -18.18 | -0.07 | -16.67 | 53.33 | -0.12 | 76.92 | 92.11 | -0.01 | 50.0 | 97.44 | -0.46 | -475.0 | 4.17 | 0.06 | 0.0 | -60.0 | 0 | 0 | 0 | 1.37 | 16.48 | -52.22 | 0.42 | -17.65 | 5.0 | 0.36 | -16.28 | -21.74 | 0.17 | 0.0 | -5.56 | 0.03 | -50.0 | -50.0 | -69.64 | -2198.21 | -47.73 |
| 22Q4 (16) | -0.02 | 94.59 | -104.65 | -0.06 | 45.45 | 45.45 | -0.52 | -62.5 | -182.54 | -0.02 | 92.31 | 0 | -0.08 | 83.33 | -125.0 | 0.06 | -40.0 | -45.45 | 0 | 0 | 0 | 1.18 | -28.68 | -39.88 | 0.51 | -3.77 | 6.25 | 0.43 | -32.81 | -47.56 | 0.17 | 0.0 | -5.56 | 0.06 | 0.0 | 0.0 | -3.03 | 92.87 | -107.47 |
| 22Q3 (15) | -0.37 | -137.76 | -2.78 | -0.11 | -22.22 | -22.22 | -0.32 | -1500.0 | 88.41 | -0.26 | -236.84 | -316.67 | -0.48 | -153.93 | -6.67 | 0.1 | 100.0 | 400.0 | 0 | 0 | 0 | 1.65 | 100.99 | 320.66 | 0.53 | 55.88 | -7.02 | 0.64 | 120.69 | 0.0 | 0.17 | 0.0 | -5.56 | 0.06 | 0.0 | 0.0 | -42.53 | -122.57 | -3.96 |
| 22Q2 (14) | 0.98 | 396.97 | 24.05 | -0.09 | 40.0 | -28.57 | -0.02 | 98.68 | 98.54 | 0.19 | 148.72 | 18.75 | 0.89 | 285.42 | 23.61 | 0.05 | -66.67 | -28.57 | 0 | 0 | 0 | 0.82 | -71.38 | -43.14 | 0.34 | -15.0 | -8.11 | 0.29 | -36.96 | 31.82 | 0.17 | -5.56 | -5.56 | 0.06 | 0.0 | 0.0 | 188.46 | 499.77 | 9.74 |
| 22Q1 (13) | -0.33 | -176.74 | -135.48 | -0.15 | -36.36 | -66.67 | -1.52 | -341.27 | -15100.0 | -0.39 | 0 | -343.75 | -0.48 | -250.0 | -157.14 | 0.15 | 36.36 | 114.29 | 0 | 0 | 0 | 2.87 | 46.55 | 136.45 | 0.4 | -16.67 | -35.48 | 0.46 | -43.9 | 35.29 | 0.18 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -47.14 | -216.21 | -129.4 |
| 21Q4 (12) | 0.43 | 219.44 | -75.29 | -0.11 | -22.22 | -57.14 | 0.63 | 122.83 | 0 | 0 | -100.0 | 100.0 | 0.32 | 171.11 | -80.84 | 0.11 | 450.0 | 57.14 | 0 | 0 | 0 | 1.96 | 399.02 | 27.45 | 0.48 | -15.79 | 77.78 | 0.82 | 28.12 | 148.48 | 0.18 | 0.0 | -10.0 | 0.06 | 0.0 | 0.0 | 40.57 | 199.16 | -86.24 |
| 21Q3 (11) | -0.36 | -145.57 | 10.0 | -0.09 | -28.57 | -105.81 | -2.76 | -101.46 | -148.65 | 0.12 | -25.0 | 140.0 | -0.45 | -162.5 | -139.13 | 0.02 | -71.43 | -80.0 | 0 | 0 | 0 | 0.39 | -72.83 | -79.96 | 0.57 | 54.05 | 90.0 | 0.64 | 190.91 | 178.26 | 0.18 | 0.0 | -10.0 | 0.06 | 0.0 | 0.0 | -40.91 | -123.82 | 49.89 |
| 21Q2 (10) | 0.79 | -15.05 | -29.46 | -0.07 | 22.22 | -129.17 | -1.37 | -13600.0 | -28.04 | 0.16 | 0.0 | 220.0 | 0.72 | -14.29 | -47.06 | 0.07 | 0.0 | -56.25 | 0 | 0 | 0 | 1.45 | 19.01 | -52.18 | 0.37 | -40.32 | 15.62 | 0.22 | -35.29 | -18.52 | 0.18 | 0.0 | -10.0 | 0.06 | 0.0 | 0.0 | 171.74 | 7.11 | -18.73 |
| 21Q1 (9) | 0.93 | -46.55 | 173.53 | -0.09 | -28.57 | 90.22 | -0.01 | 0 | 85.71 | 0.16 | 900.0 | 300.0 | 0.84 | -49.7 | 244.83 | 0.07 | 0.0 | -41.67 | 0 | 0 | 0 | 1.22 | -21.01 | -48.15 | 0.62 | 129.63 | 313.33 | 0.34 | 3.03 | 183.33 | 0.18 | -10.0 | -10.0 | 0.06 | 0.0 | 0.0 | 160.34 | -45.63 | 79.21 |
| 20Q4 (8) | 1.74 | 535.0 | -23.35 | -0.07 | -104.52 | 90.54 | 0 | 100.0 | -100.0 | -0.02 | -140.0 | -110.53 | 1.67 | 45.22 | 9.15 | 0.07 | -30.0 | -56.25 | 0 | 0 | 0 | 1.54 | -21.54 | -35.96 | 0.27 | -10.0 | -80.0 | 0.33 | 43.48 | -59.26 | 0.2 | 0.0 | -4.76 | 0.06 | 0.0 | -14.29 | 294.92 | 461.27 | 41.61 |
| 20Q3 (7) | -0.4 | -135.71 | -193.02 | 1.55 | 545.83 | -3.12 | -1.11 | -3.74 | -27.59 | 0.05 | 0.0 | -73.68 | 1.15 | -15.44 | -43.35 | 0.1 | -37.5 | -37.5 | 0 | 0 | 0 | 1.96 | -35.17 | -42.89 | 0.3 | -6.25 | 900.0 | 0.23 | -14.81 | 235.29 | 0.2 | 0.0 | -9.09 | 0.06 | 0.0 | -14.29 | -81.63 | -138.63 | -122.78 |
| 20Q2 (6) | 1.12 | 229.41 | 460.0 | 0.24 | 126.09 | 111.71 | -1.07 | -1428.57 | -1883.33 | 0.05 | 162.5 | 138.46 | 1.36 | 334.48 | 173.51 | 0.16 | 33.33 | 77.78 | 0 | 0 | 0 | 3.02 | 29.05 | 82.15 | 0.32 | 113.33 | 6.67 | 0.27 | 125.0 | -3.57 | 0.2 | 0.0 | -9.09 | 0.06 | 0.0 | -14.29 | 211.32 | 136.18 | 502.26 |
| 20Q1 (5) | 0.34 | -85.02 | -80.23 | -0.92 | -24.32 | -557.14 | -0.07 | -109.72 | -146.67 | -0.08 | -142.11 | -60.0 | -0.58 | -137.91 | -136.71 | 0.12 | -25.0 | -14.29 | 0 | 0 | 0 | 2.34 | -2.44 | -12.11 | 0.15 | -88.89 | -57.14 | 0.12 | -85.19 | -45.45 | 0.2 | -4.76 | -9.09 | 0.06 | -14.29 | -14.29 | 89.47 | -57.04 | -73.47 |
| 19Q4 (4) | 2.27 | 427.91 | 0.0 | -0.74 | -146.25 | 0.0 | 0.72 | 182.76 | 0.0 | 0.19 | 0.0 | 0.0 | 1.53 | -24.63 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.40 | -30.03 | 0.0 | 1.35 | 4400.0 | 0.0 | 0.81 | 576.47 | 0.0 | 0.21 | -4.55 | 0.0 | 0.07 | 0.0 | 0.0 | 208.26 | -41.88 | 0.0 |
| 19Q3 (3) | 0.43 | 115.0 | 0.0 | 1.6 | 178.05 | 0.0 | -0.87 | -1550.0 | 0.0 | 0.19 | 246.15 | 0.0 | 2.03 | 209.73 | 0.0 | 0.16 | 77.78 | 0.0 | 0 | 0 | 0.0 | 3.43 | 106.77 | 0.0 | 0.03 | -90.0 | 0.0 | -0.17 | -160.71 | 0.0 | 0.22 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 358.33 | 921.25 | 0.0 |
| 19Q2 (2) | 0.2 | -88.37 | 0.0 | -2.05 | -1364.29 | 0.0 | 0.06 | -60.0 | 0.0 | -0.13 | -160.0 | 0.0 | -1.85 | -217.09 | 0.0 | 0.09 | -35.71 | 0.0 | 0 | 0 | 0.0 | 1.66 | -37.73 | 0.0 | 0.3 | -14.29 | 0.0 | 0.28 | 27.27 | 0.0 | 0.22 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 35.09 | -89.6 | 0.0 |
| 19Q1 (1) | 1.72 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 337.25 | 0.0 | 0.0 |
