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) | 1.77 | -63.88 | -1.55 | 0 | 0.49 | 0 | -0.08 | 0 | 0.22 | -93.64 | 1.81 | -9.05 | 0 | 0 | 9.62 | 15.94 | 1.57 | -62.08 | 0.77 | -57.69 | 1.66 | 4.4 | 0.04 | 0.0 | 71.66 | -49.55 |
| 2022 (9) | 4.9 | 22.19 | -1.44 | 0 | -1.67 | 0 | -0.03 | 0 | 3.46 | 86.02 | 1.99 | 17.06 | 0 | 0 | 8.30 | -7.24 | 4.14 | 150.91 | 1.82 | 75.0 | 1.59 | 13.57 | 0.04 | 0.0 | 142.03 | -12.16 |
| 2021 (8) | 4.01 | 0 | -2.15 | 0 | -2.18 | 0 | -0.01 | 0 | 1.86 | 0 | 1.7 | 68.32 | 0 | 0 | 8.94 | 38.92 | 1.65 | 57.14 | 1.04 | 271.43 | 1.4 | 68.67 | 0.04 | 300.0 | 161.69 | 0 |
| 2020 (7) | -0.15 | 0 | -6.87 | 0 | 6.43 | 0 | 0.15 | -25.0 | -7.02 | 0 | 1.01 | -9.82 | 0 | 0 | 6.44 | -9.53 | 1.05 | -53.12 | 0.28 | -82.61 | 0.83 | 22.06 | 0.01 | 0.0 | -13.39 | 0 |
| 2019 (6) | 0.91 | 15.19 | -1.61 | 0 | -1.61 | 0 | 0.2 | 0.0 | -0.7 | 0 | 1.12 | 180.0 | 0 | 0 | 7.12 | 150.65 | 2.24 | 5.16 | 1.61 | 1.26 | 0.68 | 65.85 | 0.01 | 0.0 | 39.57 | 0.67 |
| 2018 (5) | 0.79 | -30.7 | -0.55 | 0 | 3.55 | 0 | 0.2 | 185.71 | 0.24 | -74.47 | 0.4 | 60.0 | 0 | 0 | 2.84 | 37.63 | 2.13 | 46.9 | 1.59 | 74.73 | 0.41 | 0.0 | 0.01 | 0.0 | 39.30 | -54.15 |
| 2017 (4) | 1.14 | -35.59 | -0.2 | 0 | -0.55 | 0 | 0.07 | 0 | 0.94 | -14.55 | 0.25 | -67.95 | 0 | 0 | 2.06 | -72.26 | 1.45 | 11.54 | 0.91 | 1.11 | 0.41 | 0.0 | 0.01 | 0.0 | 85.71 | -36.08 |
| 2016 (3) | 1.77 | 205.17 | -0.67 | 0 | -0.41 | 0 | -0.04 | 0 | 1.1 | 0 | 0.78 | 20.0 | 0 | 0 | 7.44 | 37.85 | 1.3 | 8.33 | 0.9 | 23.29 | 0.41 | 32.26 | 0.01 | -50.0 | 134.09 | 145.06 |
| 2015 (2) | 0.58 | -23.68 | -0.9 | 0 | -0.04 | 0 | 0.28 | 0 | -0.32 | 0 | 0.65 | -10.96 | 0 | 0 | 5.39 | -25.07 | 1.2 | 87.5 | 0.73 | 52.08 | 0.31 | 29.17 | 0.02 | 0.0 | 54.72 | -46.72 |
| 2014 (1) | 0.76 | -11.63 | -0.89 | 0 | 0.22 | 57.14 | -0.04 | 0 | -0.13 | 0 | 0.73 | 265.0 | 0 | 0 | 7.20 | 208.49 | 0.64 | 357.14 | 0.48 | 166.67 | 0.24 | 14.29 | 0.02 | 0.0 | 102.70 | -51.04 |
| 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) | 1.58 | 758.33 | 31.67 | 0.02 | 103.33 | 104.35 | 0.58 | 138.16 | 0.0 | 0.07 | 163.64 | 333.33 | 1.6 | 290.48 | 116.22 | 0.31 | -34.04 | -52.31 | 0 | 0 | 0 | 5.86 | -40.78 | -57.81 | 0.57 | 32.56 | 111.11 | 0.3 | 275.0 | 131.25 | 0.42 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 216.44 | 559.93 | 0 |
| 23Q3 (19) | -0.24 | -126.97 | -120.51 | -0.6 | -3.45 | -42.86 | -1.52 | -198.7 | -123.53 | -0.11 | -266.67 | 47.62 | -0.84 | -370.97 | -212.0 | 0.47 | -24.19 | -4.08 | 0 | 0 | 0 | 9.89 | -24.99 | 33.68 | 0.43 | -4.44 | -60.55 | 0.08 | -52.94 | -89.74 | 0.42 | 2.44 | 5.0 | 0.01 | 0.0 | 0.0 | -47.06 | -131.2 | -147.86 |
| 23Q2 (18) | 0.89 | 289.36 | -58.99 | -0.58 | -48.72 | -9.43 | 1.54 | 1383.33 | 191.12 | -0.03 | -200.0 | -117.65 | 0.31 | 136.05 | -81.1 | 0.62 | 51.22 | 6.9 | 0 | 0 | 0 | 13.19 | 31.59 | 85.36 | 0.45 | 275.0 | -80.43 | 0.17 | -26.09 | -89.44 | 0.41 | 0.0 | 5.13 | 0.01 | 0.0 | 0.0 | 150.85 | 308.62 | 39.73 |
| 23Q1 (17) | -0.47 | -139.17 | -230.56 | -0.39 | 15.22 | -1200.0 | -0.12 | -120.69 | -209.09 | -0.01 | 66.67 | -125.0 | -0.86 | -216.22 | -360.61 | 0.41 | -36.92 | 51.85 | 0 | 0 | 0 | 10.02 | -27.82 | 68.93 | 0.12 | -55.56 | -74.47 | 0.23 | 123.96 | -42.5 | 0.41 | -2.38 | 7.89 | 0.01 | 0.0 | 0.0 | -72.31 | 0 | -258.68 |
| 22Q4 (16) | 1.2 | 2.56 | 71.43 | -0.46 | -9.52 | 13.21 | 0.58 | 185.29 | 245.0 | -0.03 | 85.71 | 70.0 | 0.74 | -1.33 | 335.29 | 0.65 | 32.65 | 41.3 | 0 | 0 | 0 | 13.89 | 87.64 | 40.4 | 0.27 | -75.23 | 58.82 | -0.96 | -223.08 | -1820.0 | 0.42 | 5.0 | 10.53 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 1.17 | -46.08 | 37.65 | -0.42 | 20.75 | -61.54 | -0.68 | 59.76 | -65.85 | -0.21 | -223.53 | -950.0 | 0.75 | -54.27 | 27.12 | 0.49 | -15.52 | 75.0 | 0 | 0 | 0 | 7.40 | 4.01 | 39.84 | 1.09 | -52.61 | 62.69 | 0.78 | -51.55 | 30.0 | 0.4 | 2.56 | 14.29 | 0.01 | 0.0 | 0.0 | 98.32 | -8.93 | 11.04 |
| 22Q2 (14) | 2.17 | 502.78 | 11.86 | -0.53 | -1666.67 | 32.91 | -1.69 | -1636.36 | 23.87 | 0.17 | 325.0 | 383.33 | 1.64 | 396.97 | 42.61 | 0.58 | 114.81 | -3.33 | 0 | 0 | 0 | 7.12 | 19.93 | -36.78 | 2.3 | 389.36 | 177.11 | 1.61 | 302.5 | 117.57 | 0.39 | 2.63 | 14.71 | 0.01 | 0.0 | 0.0 | 107.96 | 136.91 | -39.34 |
| 22Q1 (13) | 0.36 | -48.57 | -30.77 | -0.03 | 94.34 | 94.74 | 0.11 | 127.5 | -87.21 | 0.04 | 140.0 | -77.78 | 0.33 | 94.12 | 760.0 | 0.27 | -41.3 | -25.0 | 0 | 0 | 0 | 5.93 | -40.01 | -38.35 | 0.47 | 176.47 | 4800.0 | 0.4 | 900.0 | 260.0 | 0.38 | 0.0 | 18.75 | 0.01 | 0.0 | 0.0 | 45.57 | -77.87 | -92.99 |
| 21Q4 (12) | 0.7 | -17.65 | 325.81 | -0.53 | -103.85 | 90.92 | -0.4 | 2.44 | -106.22 | -0.1 | -400.0 | -162.5 | 0.17 | -71.19 | 102.76 | 0.46 | 64.29 | 12.2 | 0 | 0 | 0 | 9.89 | 86.9 | 23.78 | 0.17 | -74.63 | -67.92 | -0.05 | -108.33 | -113.16 | 0.38 | 8.57 | 58.33 | 0.01 | 0.0 | 0 | 205.88 | 132.53 | 511.76 |
| 21Q3 (11) | 0.85 | -56.19 | 962.5 | -0.26 | 67.09 | 43.48 | -0.41 | 81.53 | 26.79 | -0.02 | 66.67 | 88.89 | 0.59 | -48.7 | 255.26 | 0.28 | -53.33 | 12.0 | 0 | 0 | 0 | 5.29 | -52.98 | -18.28 | 0.67 | -19.28 | 168.0 | 0.6 | -18.92 | 2100.0 | 0.35 | 2.94 | 66.67 | 0.01 | 0.0 | 0 | 88.54 | -50.25 | 99.22 |
| 21Q2 (10) | 1.94 | 273.08 | 454.29 | -0.79 | -38.6 | -58.0 | -2.22 | -358.14 | -1065.22 | -0.06 | -133.33 | -154.55 | 1.15 | 2400.0 | 866.67 | 0.6 | 66.67 | 122.22 | 0 | 0 | 0 | 11.26 | 16.95 | 37.17 | 0.83 | 8400.0 | 654.55 | 0.74 | 396.0 | 1025.0 | 0.34 | 6.25 | 70.0 | 0.01 | 0.0 | 0 | 177.98 | -72.62 | -38.98 |
| 21Q1 (9) | 0.52 | 267.74 | 292.59 | -0.57 | 90.24 | -850.0 | 0.86 | -86.63 | 160.61 | 0.18 | 12.5 | 200.0 | -0.05 | 99.19 | 84.85 | 0.36 | -12.2 | 300.0 | 0 | 0 | 0 | 9.63 | 20.44 | 264.71 | -0.01 | -101.89 | -106.67 | -0.25 | -165.79 | -2600.0 | 0.32 | 33.33 | 68.42 | 0.01 | 0 | 0 | 650.00 | 1400.0 | 581.48 |
| 20Q4 (8) | -0.31 | -487.5 | -131.96 | -5.84 | -1169.57 | -2820.0 | 6.43 | 1248.21 | 10816.67 | 0.16 | 188.89 | -44.83 | -6.15 | -1518.42 | -898.7 | 0.41 | 64.0 | 192.86 | 0 | 0 | 0 | 7.99 | 23.4 | 166.03 | 0.53 | 112.0 | -23.19 | 0.38 | 1366.67 | -33.33 | 0.24 | 14.29 | 26.32 | 0 | 0 | 0 | -50.00 | -212.5 | -139.18 |
| 20Q3 (7) | 0.08 | -77.14 | 14.29 | -0.46 | 8.0 | -9.52 | -0.56 | -343.48 | 60.84 | -0.18 | -263.64 | 5.26 | -0.38 | -153.33 | -8.57 | 0.25 | -7.41 | -43.18 | 0 | 0 | 0 | 6.48 | -21.08 | -48.48 | 0.25 | 127.27 | -34.21 | -0.03 | 62.5 | -116.67 | 0.21 | 5.0 | 23.53 | 0 | 0 | 0 | 44.44 | -84.76 | 122.22 |
| 20Q2 (6) | 0.35 | 229.63 | 164.81 | -0.5 | -733.33 | 31.51 | 0.23 | -30.3 | 560.0 | 0.11 | 83.33 | 650.0 | -0.15 | 54.55 | 88.19 | 0.27 | 200.0 | -3.57 | 0 | 0 | 0 | 8.21 | 210.94 | 17.53 | 0.11 | -26.67 | -83.08 | -0.08 | -900.0 | -117.39 | 0.2 | 5.26 | 25.0 | 0 | 0 | 0 | 291.67 | 316.05 | 434.88 |
| 20Q1 (5) | -0.27 | -127.84 | -167.5 | -0.06 | 70.0 | 76.0 | 0.33 | 650.0 | 760.0 | 0.06 | -79.31 | -53.85 | -0.33 | -142.86 | -320.0 | 0.09 | -35.71 | -65.38 | 0 | 0 | 0 | 2.64 | -12.15 | -63.76 | 0.15 | -78.26 | -70.59 | 0.01 | -98.25 | -97.5 | 0.19 | 0.0 | 18.75 | 0 | 0 | 0 | -135.00 | -205.77 | -289.0 |
| 19Q4 (4) | 0.97 | 1285.71 | 0.0 | -0.2 | 52.38 | 0.0 | -0.06 | 95.8 | 0.0 | 0.29 | 252.63 | 0.0 | 0.77 | 320.0 | 0.0 | 0.14 | -68.18 | 0.0 | 0 | 0 | 0.0 | 3.00 | -76.1 | 0.0 | 0.69 | 81.58 | 0.0 | 0.57 | 216.67 | 0.0 | 0.19 | 11.76 | 0.0 | 0 | 0 | 0.0 | 127.63 | 538.16 | 0.0 |
| 19Q3 (3) | 0.07 | 112.96 | 0.0 | -0.42 | 42.47 | 0.0 | -1.43 | -2760.0 | 0.0 | -0.19 | -850.0 | 0.0 | -0.35 | 72.44 | 0.0 | 0.44 | 57.14 | 0.0 | 0 | 0 | 0.0 | 12.57 | 80.04 | 0.0 | 0.38 | -41.54 | 0.0 | 0.18 | -60.87 | 0.0 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0.0 | 20.00 | 122.96 | 0.0 |
| 19Q2 (2) | -0.54 | -235.0 | 0.0 | -0.73 | -192.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.02 | -115.38 | 0.0 | -1.27 | -946.67 | 0.0 | 0.28 | 7.69 | 0.0 | 0 | 0 | 0.0 | 6.98 | -4.12 | 0.0 | 0.65 | 27.45 | 0.0 | 0.46 | 15.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | -87.10 | -221.94 | 0.0 |
| 19Q1 (1) | 0.4 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.28 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 71.43 | 0.0 | 0.0 |
