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) | 1.98 | 0 | -0.01 | 0 | -2.16 | 0 | 0.1 | 0 | 1.97 | 0 | 0.51 | -35.44 | 0 | 0 | 1.93 | -29.37 | -0.67 | 0 | -0.09 | 0 | 0.85 | 6.25 | 0 | 0 | 260.53 | 0 |
| 2022 (9) | -0.07 | 0 | -0.58 | 0 | -0.02 | 0 | -0.46 | 0 | -0.65 | 0 | 0.79 | -24.04 | 0 | 0 | 2.73 | -15.54 | -1.11 | 0 | 1.97 | -53.43 | 0.8 | 14.29 | 0 | 0 | -2.53 | 0 |
| 2021 (8) | 0.58 | 286.67 | 0.93 | 0 | -0.74 | 0 | 0.99 | 0 | 1.51 | 0 | 1.04 | -35.4 | 0 | 0 | 3.23 | -54.63 | 2.56 | 0 | 4.23 | 435.44 | 0.7 | 7.69 | 0 | 0 | 11.76 | 12.94 |
| 2020 (7) | 0.15 | -77.61 | -1.56 | 0 | -1.56 | 0 | -0.54 | 0 | -1.41 | 0 | 1.61 | 21.97 | 0 | 0 | 7.12 | 37.29 | -0.76 | 0 | 0.79 | 0 | 0.65 | 3.17 | 0 | 0 | 10.42 | 0 |
| 2019 (6) | 0.67 | -87.93 | -1.32 | 0 | 1.47 | 0 | 0.02 | -88.89 | -0.65 | 0 | 1.32 | 325.81 | 0 | 0 | 5.19 | 420.17 | -1.45 | 0 | -0.99 | 0 | 0.63 | -13.7 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 5.55 | 0 | -0.32 | 0 | -4.25 | 0 | 0.18 | 0 | 5.23 | 1534.38 | 0.31 | -44.64 | 0 | 0 | 1.00 | -45.69 | -0.12 | 0 | 0.85 | -68.52 | 0.73 | -17.05 | 0 | 0 | 351.27 | 0 |
| 2017 (4) | -1.16 | 0 | 1.48 | 0 | -0.46 | 0 | -0.13 | 0 | 0.32 | 0 | 0.56 | 1.82 | 0 | 0 | 1.84 | -16.44 | 1.68 | 0 | 2.7 | 0 | 0.88 | -7.37 | 0 | 0 | -32.40 | 0 |
| 2016 (3) | -1.68 | 0 | -0.55 | 0 | 3.58 | 0 | -0.11 | 0 | -2.23 | 0 | 0.55 | -32.93 | 0 | 0 | 2.20 | -14.25 | -1.06 | 0 | -1.59 | 0 | 0.95 | -12.04 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 3.21 | 0 | -0.81 | 0 | -2.86 | 0 | -0.03 | 0 | 2.4 | 0 | 0.82 | 121.62 | 0 | 0 | 2.56 | 183.12 | -3.01 | 0 | -3.41 | 0 | 1.08 | -21.74 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.96 | 0 | -0.61 | 0 | 1.48 | 393.33 | 0.38 | 0 | -1.57 | 0 | 0.37 | -13.95 | 0 | 0 | 0.91 | -20.48 | -0.37 | 0 | 1.34 | 378.57 | 1.38 | -6.12 | 0 | 0 | -35.29 | 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) | 1.08 | 11.34 | -35.33 | -0.13 | -85.71 | 59.38 | -0.73 | 45.11 | 54.37 | 0.19 | 533.33 | 26.67 | 0.95 | 5.56 | -29.63 | 0.18 | 157.14 | -43.75 | 0 | 0 | 0 | 2.49 | 139.36 | -51.92 | -0.02 | 75.0 | -133.33 | -0.27 | -136.49 | -217.39 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.97 | 592.86 | -37.82 | -0.07 | 46.15 | 75.0 | -1.33 | -2000.0 | 1.48 | 0.03 | 200.0 | 109.38 | 0.9 | 8900.0 | -29.69 | 0.07 | -46.15 | -58.82 | 0 | 0 | 0 | 1.04 | -50.15 | -55.89 | -0.08 | 86.44 | 93.94 | 0.74 | 223.33 | -58.19 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 102.11 | 0 | 28.94 |
| 23Q2 (18) | 0.14 | 170.0 | 104.61 | -0.13 | -140.62 | -360.0 | 0.07 | 141.18 | -97.85 | 0.01 | 107.69 | 105.56 | 0.01 | -91.67 | 100.33 | 0.13 | 8.33 | -35.0 | 0 | 0 | 0 | 2.09 | 9.2 | -18.83 | -0.59 | -3050.0 | -637.5 | -0.6 | -1600.0 | -400.0 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (17) | -0.2 | -111.98 | 23.08 | 0.32 | 200.0 | 1166.67 | -0.17 | 89.38 | 46.88 | -0.13 | -186.67 | -8.33 | 0.12 | -91.11 | 141.38 | 0.12 | -62.5 | 20.0 | 0 | 0 | 0 | 1.91 | -63.1 | 48.85 | 0.02 | -66.67 | -91.3 | 0.04 | -82.61 | -55.56 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | -80.00 | -121.08 | 10.77 |
| 22Q4 (16) | 1.67 | 7.05 | -10.7 | -0.32 | -14.29 | -77.78 | -1.6 | -18.52 | -48.15 | 0.15 | 146.88 | -66.67 | 1.35 | 5.47 | -20.12 | 0.32 | 88.24 | 68.42 | 0 | 0 | 0 | 5.18 | 119.61 | 140.64 | 0.06 | 104.55 | -82.35 | 0.23 | -87.01 | -36.11 | 0.21 | 5.0 | 5.0 | 0 | 0 | 0 | 379.55 | 379.3 | 13.66 |
| 22Q3 (15) | 1.56 | 151.32 | 259.18 | -0.28 | -660.0 | -128.87 | -1.35 | -141.54 | -3275.0 | -0.32 | -77.78 | -252.38 | 1.28 | 142.81 | 12900.0 | 0.17 | -15.0 | -68.52 | 0 | 0 | 0 | 2.36 | -8.28 | -63.15 | -1.32 | -1550.0 | -335.71 | 1.77 | 1575.0 | -11.5 | 0.2 | 0.0 | 17.65 | 0 | 0 | 0 | 79.19 | 102.08 | 275.34 |
| 22Q2 (14) | -3.04 | -1069.23 | -375.0 | 0.05 | 266.67 | -84.38 | 3.25 | 1115.62 | 3962.5 | -0.18 | -50.0 | -100.0 | -2.99 | -931.03 | -834.38 | 0.2 | 100.0 | 81.82 | 0 | 0 | 0 | 2.57 | 100.26 | 87.43 | -0.08 | -134.78 | -108.6 | -0.12 | -233.33 | -114.81 | 0.2 | 0.0 | 25.0 | 0 | 0 | 0 | -3800.00 | -4138.46 | -5659.38 |
| 22Q1 (13) | -0.26 | -113.9 | -181.25 | -0.03 | 83.33 | 83.33 | -0.32 | 70.37 | -206.67 | -0.12 | -126.67 | -128.57 | -0.29 | -117.16 | -307.14 | 0.1 | -47.37 | -50.0 | 0 | 0 | 0 | 1.28 | -40.34 | -55.78 | 0.23 | -32.35 | -68.49 | 0.09 | -75.0 | -91.59 | 0.2 | 0.0 | 25.0 | 0 | 0 | 0 | -89.66 | -126.85 | -444.61 |
| 21Q4 (12) | 1.87 | 290.82 | 18600.0 | -0.18 | -118.56 | 84.75 | -1.08 | -2600.0 | -199.08 | 0.45 | 114.29 | 209.76 | 1.69 | 17000.0 | 244.44 | 0.19 | -64.81 | -83.9 | 0 | 0 | 0 | 2.15 | -66.37 | -88.66 | 0.34 | -39.29 | -17.07 | 0.36 | -82.0 | -56.1 | 0.2 | 17.65 | 25.0 | 0 | 0 | 0 | 333.93 | 839.41 | 32625.0 |
| 21Q3 (11) | -0.98 | -53.12 | -150.78 | 0.97 | 203.12 | 3133.33 | -0.04 | -150.0 | 97.92 | 0.21 | 333.33 | 425.0 | -0.01 | 96.88 | -100.51 | 0.54 | 390.91 | 1900.0 | 0 | 0 | 0 | 6.40 | 366.48 | 1277.25 | 0.56 | -39.78 | 460.0 | 2.0 | 146.91 | 29.03 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0 | -45.16 | 31.55 | -140.25 |
| 21Q2 (10) | -0.64 | -300.0 | -155.65 | 0.32 | 277.78 | 206.67 | 0.08 | -73.33 | 113.56 | -0.09 | -121.43 | -80.0 | -0.32 | -328.57 | -137.65 | 0.11 | -45.0 | -63.33 | 0 | 0 | 0 | 1.37 | -52.75 | -75.77 | 0.93 | 27.4 | 2425.0 | 0.81 | -24.3 | 58.82 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -65.98 | -353.61 | -138.44 |
| 21Q1 (9) | 0.32 | 3100.0 | 110.88 | -0.18 | 84.75 | -63.64 | 0.3 | -72.48 | 300.0 | 0.42 | 202.44 | 481.82 | 0.14 | 111.97 | 104.59 | 0.2 | -83.05 | 25.0 | 0 | 0 | 0 | 2.90 | -84.7 | 1.05 | 0.73 | 78.05 | 159.35 | 1.07 | 30.49 | 151.2 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 26.02 | 2449.59 | 0 |
| 20Q4 (8) | 0.01 | -99.48 | -99.3 | -1.18 | -4033.33 | -24.21 | 1.09 | 156.77 | -45.23 | -0.41 | -1125.0 | -472.73 | -1.17 | -159.69 | -348.94 | 1.18 | 4033.33 | 24.21 | 0 | 0 | 0 | 18.97 | 3590.68 | 28.4 | 0.41 | 310.0 | 373.33 | 0.82 | -47.1 | 530.77 | 0.16 | -5.88 | 6.67 | 0 | 0 | 0 | 1.02 | -99.09 | -99.8 |
| 20Q3 (7) | 1.93 | 67.83 | 286.0 | 0.03 | 110.0 | 130.0 | -1.92 | -225.42 | -90.1 | 0.04 | 180.0 | -60.0 | 1.96 | 130.59 | 390.0 | -0.03 | -110.0 | -130.0 | 0 | 0 | 0 | -0.54 | -109.6 | -136.3 | 0.1 | 350.0 | 114.08 | 1.55 | 203.92 | 327.94 | 0.17 | 6.25 | 13.33 | 0 | 0 | 0 | 112.21 | -34.63 | 0 |
| 20Q2 (6) | 1.15 | 139.12 | 271.64 | -0.3 | -172.73 | -66.67 | -0.59 | -293.33 | -126.7 | -0.05 | 54.55 | 16.67 | 0.85 | 127.87 | 200.0 | 0.3 | 87.5 | 66.67 | 0 | 0 | 0 | 5.66 | 97.05 | 101.57 | -0.04 | 96.75 | 92.16 | 0.51 | 124.4 | 196.23 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 171.64 | 0 | 0 |
| 20Q1 (5) | -2.94 | -307.04 | -406.9 | -0.11 | 88.42 | -22.22 | -0.15 | -107.54 | 91.28 | -0.11 | -200.0 | 8.33 | -3.05 | -748.94 | -355.22 | 0.16 | -83.16 | 77.78 | 0 | 0 | 0 | 2.87 | -80.56 | 89.27 | -1.23 | -720.0 | -1437.5 | -2.09 | -1707.69 | -2422.22 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 1.42 | 184.0 | 0.0 | -0.95 | -850.0 | 0.0 | 1.99 | 297.03 | 0.0 | 0.11 | 10.0 | 0.0 | 0.47 | 17.5 | 0.0 | 0.95 | 850.0 | 0.0 | 0 | 0 | 0.0 | 14.77 | 886.94 | 0.0 | -0.15 | 78.87 | 0.0 | 0.13 | 119.12 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 507.14 | 0 | 0.0 |
| 19Q3 (3) | 0.5 | 174.63 | 0.0 | -0.1 | 44.44 | 0.0 | -1.01 | -145.7 | 0.0 | 0.1 | 266.67 | 0.0 | 0.4 | 147.06 | 0.0 | 0.1 | -44.44 | 0.0 | 0 | 0 | 0.0 | 1.50 | -46.69 | 0.0 | -0.71 | -39.22 | 0.0 | -0.68 | -28.3 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.67 | -15.52 | 0.0 | -0.18 | -100.0 | 0.0 | 2.21 | 228.49 | 0.0 | -0.06 | 50.0 | 0.0 | -0.85 | -26.87 | 0.0 | 0.18 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.81 | 85.02 | 0.0 | -0.51 | -537.5 | 0.0 | -0.53 | -688.89 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.58 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -1.72 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -232.00 | 0.0 | 0.0 |
