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) | -0.66 | 0 | -4.61 | 0 | 4.97 | 0 | 0 | 0 | -5.27 | 0 | 4.5 | 20.0 | 0 | 0 | 21.57 | 21.78 | 2.81 | -39.44 | 2.65 | -43.13 | 1.89 | 13.17 | 0.04 | 100.0 | -14.41 | 0 |
| 2022 (9) | 7.34 | 235.16 | -3.76 | 0 | -2.53 | 0 | 0.01 | 0 | 3.58 | 0 | 3.75 | -6.95 | 0 | 0 | 17.71 | -14.95 | 4.64 | 5.94 | 4.66 | 16.21 | 1.67 | 28.46 | 0.02 | 0.0 | 115.59 | 181.32 |
| 2021 (8) | 2.19 | 58.7 | -8.03 | 0 | 6.31 | 0 | 0 | 0 | -5.84 | 0 | 4.03 | 109.9 | 0 | 0 | 20.83 | 67.48 | 4.38 | 62.83 | 4.01 | -24.62 | 1.3 | 0.0 | 0.02 | 0.0 | 41.09 | 97.7 |
| 2020 (7) | 1.38 | -48.51 | 8.65 | 0 | -9.55 | 0 | 0 | 0 | 10.03 | 0 | 1.92 | 68.42 | 0 | 0 | 12.44 | 26.21 | 2.69 | 122.31 | 5.32 | 354.7 | 1.3 | 1.56 | 0.02 | 0.0 | 20.78 | -80.85 |
| 2019 (6) | 2.68 | 14.04 | -2.69 | 0 | -0.04 | 0 | 0.01 | 0 | -0.01 | 0 | 1.14 | 22.58 | 0 | 0 | 9.85 | 7.96 | 1.21 | 290.32 | 1.17 | -50.0 | 1.28 | -3.76 | 0.02 | 0.0 | 108.50 | 70.37 |
| 2018 (5) | 2.35 | 47.8 | 1.46 | 0 | -4.31 | 0 | -0.04 | 0 | 3.81 | 0 | 0.93 | -88.42 | 0 | 0 | 9.13 | -86.72 | 0.31 | -60.26 | 2.34 | 172.09 | 1.33 | 0.0 | 0.02 | 100.0 | 63.69 | -11.88 |
| 2017 (4) | 1.59 | -39.08 | -7.86 | 0 | 6.41 | 0 | -0.07 | 0 | -6.27 | 0 | 8.03 | 598.26 | 0 | 0 | 68.75 | 616.79 | 0.78 | -20.41 | 0.86 | 43.33 | 1.33 | 17.7 | 0.01 | 0.0 | 72.27 | -51.82 |
| 2016 (3) | 2.61 | 226.25 | -1.31 | 0 | -1.77 | 0 | -0.04 | 0 | 1.3 | -78.83 | 1.15 | -10.16 | 0 | 0 | 9.59 | -12.93 | 0.98 | -2.0 | 0.6 | -80.52 | 1.13 | 11.88 | 0.01 | -50.0 | 150.00 | 670.62 |
| 2015 (2) | 0.8 | 247.83 | 5.34 | 0 | -6.45 | 0 | -0.07 | 0 | 6.14 | 0 | 1.28 | -11.11 | -0.01 | 0 | 11.02 | -27.56 | 1.0 | 334.78 | 3.08 | 1953.33 | 1.01 | 6.32 | 0.02 | 100.0 | 19.46 | -6.06 |
| 2014 (1) | 0.23 | -84.14 | -1.61 | 0 | 1.47 | 0 | -0.24 | 0 | -1.38 | 0 | 1.44 | 30.91 | 0 | 0 | 15.21 | 44.18 | 0.23 | -76.77 | 0.15 | -84.54 | 0.95 | 14.46 | 0.01 | 0 | 20.72 | -74.28 |
| 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) | 0.3 | 112.24 | -81.93 | -0.45 | 13.46 | 64.0 | 0.99 | -44.38 | 294.12 | 0.01 | 200.0 | 0 | -0.15 | 94.95 | -136.59 | 0.39 | -23.53 | -68.8 | 0 | 0 | 0 | 8.57 | -43.03 | -62.83 | 0.53 | 688.89 | -36.14 | 0.44 | 266.67 | -37.14 | 0.47 | 0.0 | 4.44 | 0.01 | 0.0 | 0.0 | 32.61 | 107.99 | -77.21 |
| 23Q3 (19) | -2.45 | -288.46 | -304.17 | -0.52 | -67.74 | -15.56 | 1.78 | 322.5 | 449.02 | -0.01 | -150.0 | 0 | -2.97 | -400.0 | -496.0 | 0.51 | 70.0 | 13.33 | 0 | 0 | 0 | 15.04 | 163.78 | 55.79 | -0.09 | -130.0 | -110.23 | 0.12 | -60.0 | -90.08 | 0.47 | -2.08 | 11.9 | 0.01 | 0.0 | 0 | -408.33 | -348.14 | -654.65 |
| 23Q2 (18) | 1.3 | 584.21 | -52.38 | -0.31 | 90.69 | 67.02 | -0.8 | -126.76 | 72.41 | 0.02 | 200.0 | 300.0 | 0.99 | 131.53 | -44.69 | 0.3 | -90.88 | -68.09 | 0 | 0 | 0 | 5.70 | -86.74 | -64.87 | 0.3 | -85.44 | -79.31 | 0.3 | -83.24 | -79.73 | 0.48 | 2.13 | 20.0 | 0.01 | 0.0 | 0 | 164.56 | 1866.02 | 13.32 |
| 23Q1 (17) | 0.19 | -88.55 | -89.08 | -3.33 | -166.4 | -197.32 | 2.99 | 686.27 | 115.11 | -0.02 | 0 | -300.0 | -3.14 | -865.85 | -606.45 | 3.29 | 163.2 | 196.4 | 0 | 0 | 0 | 43.01 | 86.48 | 105.35 | 2.06 | 148.19 | 40.14 | 1.79 | 155.71 | 39.84 | 0.47 | 4.44 | 17.5 | 0.01 | 0.0 | 0 | 8.37 | -94.15 | -91.92 |
| 22Q4 (16) | 1.66 | 38.33 | 41.88 | -1.25 | -177.78 | -0.81 | -0.51 | 0.0 | -142.86 | 0 | 0 | 0 | 0.41 | -45.33 | 685.71 | 1.25 | 177.78 | 0.0 | 0 | 0 | 0 | 23.06 | 138.83 | -6.27 | 0.83 | -5.68 | 7.79 | 0.7 | -42.15 | -23.08 | 0.45 | 7.14 | 28.57 | 0.01 | 0 | 0 | 143.10 | 94.38 | 54.11 |
| 22Q3 (15) | 1.2 | -56.04 | 621.74 | -0.45 | 52.13 | 82.42 | -0.51 | 82.41 | -116.83 | 0 | 100.0 | -100.0 | 0.75 | -58.1 | 126.88 | 0.45 | -52.13 | -39.19 | 0 | 0 | 0 | 9.66 | -40.52 | -33.97 | 0.88 | -39.31 | -13.73 | 1.21 | -18.24 | 42.35 | 0.42 | 5.0 | 35.48 | 0 | 0 | 0 | 73.62 | -49.3 | 471.3 |
| 22Q2 (14) | 2.73 | 56.9 | 2375.0 | -0.94 | 16.07 | 72.19 | -2.9 | -308.63 | -183.09 | -0.01 | -200.0 | -104.76 | 1.79 | 188.71 | 151.14 | 0.94 | -15.32 | -43.37 | 0 | 0 | 0 | 16.23 | -22.48 | -51.1 | 1.45 | -1.36 | -2.68 | 1.48 | 15.62 | 17.46 | 0.4 | 0.0 | 29.03 | 0 | 0 | 0 | 145.21 | 40.21 | 1999.87 |
| 22Q1 (13) | 1.74 | 48.72 | 27.01 | -1.12 | 9.68 | -33.33 | 1.39 | 761.9 | 14000.0 | 0.01 | 0 | 104.55 | 0.62 | 985.71 | 16.98 | 1.11 | -11.2 | 192.11 | 0 | 0 | 0 | 20.94 | -14.89 | 132.58 | 1.47 | 90.91 | 33.64 | 1.28 | 40.66 | 30.61 | 0.4 | 14.29 | 21.21 | 0 | 0 | 0 | 103.57 | 11.54 | -0.96 |
| 21Q4 (12) | 1.17 | 608.7 | 831.25 | -1.24 | 51.56 | -342.86 | -0.21 | -106.93 | -2000.0 | 0 | -100.0 | 0 | -0.07 | 97.49 | 84.09 | 1.25 | 68.92 | 346.43 | 0 | 0 | 0 | 24.61 | 68.25 | 392.13 | 0.77 | -24.51 | -37.4 | 0.91 | 7.06 | -8.08 | 0.35 | 12.9 | 9.38 | 0 | 0 | 0 | 92.86 | 568.32 | 860.27 |
| 21Q3 (11) | -0.23 | -91.67 | -1050.0 | -2.56 | 24.26 | -255.56 | 3.03 | -13.18 | 580.95 | 0.02 | -90.48 | 100.0 | -2.79 | 20.29 | -277.03 | 0.74 | -55.42 | 7.25 | 0 | 0 | 0 | 14.62 | -55.95 | -39.59 | 1.02 | -31.54 | 229.03 | 0.85 | -32.54 | 150.0 | 0.31 | 0.0 | -3.12 | 0 | 0 | 0 | -19.83 | -159.41 | -554.31 |
| 21Q2 (10) | -0.12 | -108.76 | -110.81 | -3.38 | -302.38 | -133.87 | 3.49 | 35000.0 | 139.21 | 0.21 | 195.45 | 1150.0 | -3.5 | -760.38 | -131.56 | 1.66 | 336.84 | 167.74 | 0 | 0 | 0 | 33.20 | 268.69 | 109.91 | 1.49 | 35.45 | 71.26 | 1.26 | 28.57 | -66.04 | 0.31 | -6.06 | -3.12 | 0 | 0 | 0 | -7.64 | -107.31 | -127.75 |
| 21Q1 (9) | 1.37 | 956.25 | 204.44 | -0.84 | -200.0 | -162.5 | -0.01 | 0.0 | 0.0 | -0.22 | 0 | 0 | 0.53 | 220.45 | 307.69 | 0.38 | 35.71 | 18.75 | 0 | 0 | 0 | 9.00 | 80.09 | -13.61 | 1.1 | -10.57 | 292.86 | 0.98 | -1.01 | 250.0 | 0.33 | 3.12 | 0.0 | 0 | 0 | 0 | 104.58 | 956.25 | 41.76 |
| 20Q4 (8) | -0.16 | -700.0 | -127.59 | -0.28 | 61.11 | 20.0 | -0.01 | 98.41 | 94.44 | 0 | -100.0 | 0 | -0.44 | 40.54 | -291.3 | 0.28 | -59.42 | 47.37 | 0 | 0 | 0 | 5.00 | -79.35 | -27.37 | 1.23 | 296.77 | 179.55 | 0.99 | 191.18 | 167.57 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0 | -12.21 | -303.05 | -114.53 |
| 20Q3 (7) | -0.02 | -101.8 | -103.85 | -0.72 | -107.21 | -7.46 | -0.63 | 92.92 | -43.18 | 0.01 | 150.0 | 150.0 | -0.74 | -106.67 | -393.33 | 0.69 | 11.29 | 97.14 | 0 | 0 | 0 | 24.21 | 53.07 | 50.11 | 0.31 | -64.37 | 29.17 | 0.34 | -90.84 | 36.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0 | -3.03 | -111.0 | -103.32 |
| 20Q2 (6) | 1.11 | 146.67 | 5.71 | 9.98 | 3218.75 | 1413.16 | -8.9 | -88900.0 | -3168.97 | -0.02 | 0 | -200.0 | 11.09 | 8430.77 | 3724.14 | 0.62 | 93.75 | 169.57 | 0 | 0 | 0 | 15.82 | 51.74 | 120.05 | 0.87 | 210.71 | 625.0 | 3.71 | 1225.0 | 2753.85 | 0.32 | -3.03 | 3.23 | 0 | 0 | -100.0 | 27.54 | -62.66 | -88.2 |
| 20Q1 (5) | 0.45 | -22.41 | -15.09 | -0.32 | 8.57 | 64.84 | -0.01 | 94.44 | -103.45 | 0 | 0 | -100.0 | 0.13 | -43.48 | 134.21 | 0.32 | 68.42 | -11.11 | 0 | 0 | 0 | 10.42 | 51.41 | -0.4 | 0.28 | -36.36 | -31.71 | 0.28 | -24.32 | -31.71 | 0.33 | 3.12 | 0.0 | 0 | 0 | 0 | 73.77 | -12.24 | 3.0 |
| 19Q4 (4) | 0.58 | 11.54 | 0.0 | -0.35 | 47.76 | 0.0 | -0.18 | 59.09 | 0.0 | 0 | 100.0 | 0.0 | 0.23 | 253.33 | 0.0 | 0.19 | -45.71 | 0.0 | 0 | 0 | 0.0 | 6.88 | -57.32 | 0.0 | 0.44 | 83.33 | 0.0 | 0.37 | 48.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 84.06 | -7.86 | 0.0 |
| 19Q3 (3) | 0.52 | -50.48 | 0.0 | -0.67 | 11.84 | 0.0 | -0.44 | -251.72 | 0.0 | -0.02 | -200.0 | 0.0 | -0.15 | -151.72 | 0.0 | 0.35 | 52.17 | 0.0 | 0 | 0 | 0.0 | 16.13 | 124.4 | 0.0 | 0.24 | 100.0 | 0.0 | 0.25 | 92.31 | 0.0 | 0.32 | 3.23 | 0.0 | 0 | -100.0 | 0.0 | 91.23 | -60.9 | 0.0 |
| 19Q2 (2) | 1.05 | 98.11 | 0.0 | -0.76 | 16.48 | 0.0 | 0.29 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.29 | 176.32 | 0.0 | 0.23 | -36.11 | 0.0 | 0 | 0 | 0.0 | 7.19 | -31.32 | 0.0 | 0.12 | -70.73 | 0.0 | 0.13 | -68.29 | 0.0 | 0.31 | -6.06 | 0.0 | 0.01 | 0 | 0.0 | 233.33 | 225.79 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.47 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 71.62 | 0.0 | 0.0 |
