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) | 3.13 | -29.82 | -2.53 | 0 | -0.38 | 0 | -0.05 | 0 | 0.6 | -91.61 | 0.56 | -33.33 | -0.57 | 0 | 3.92 | 0.51 | -1.01 | 0 | -0.94 | 0 | 0.82 | -3.53 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 4.46 | 0 | 2.69 | 0 | -7.06 | 0 | 0.12 | 0 | 7.15 | 0 | 0.84 | 27.27 | 0 | 0 | 3.90 | 59.15 | 0.53 | -64.19 | 0.79 | -37.3 | 0.85 | 0.0 | 0 | 0 | 271.95 | 0 |
| 2021 (8) | -3.17 | 0 | -0.71 | 0 | 3.72 | 675.0 | -0.07 | 0 | -3.88 | 0 | 0.66 | 127.59 | 0 | 0 | 2.45 | 41.65 | 1.48 | 0 | 1.26 | 0 | 0.85 | -8.6 | 0 | 0 | -150.24 | 0 |
| 2020 (7) | 1.15 | -72.36 | -2.2 | 0 | 0.48 | 0 | 0 | 0 | -1.05 | 0 | 0.29 | -12.12 | 0.02 | 0 | 1.73 | 11.6 | -0.77 | 0 | -1.04 | 0 | 0.93 | 1.09 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 4.16 | 0 | -1.36 | 0 | -2.35 | 0 | 0.13 | 0 | 2.8 | 201.08 | 0.33 | -25.0 | -0.16 | 0 | 1.55 | -3.5 | -0.51 | 0 | -0.58 | 0 | 0.92 | 0.0 | 0 | 0 | 1223.53 | 0 |
| 2018 (5) | -1.45 | 0 | 2.38 | 0 | -3.93 | 0 | -0.11 | 0 | 0.93 | 0 | 0.44 | -72.84 | -0.13 | 0 | 1.60 | -75.75 | 0.74 | -31.48 | 0.71 | 153.57 | 0.92 | 8.24 | 0 | 0 | -88.96 | 0 |
| 2017 (4) | -1.77 | 0 | -4.4 | 0 | 3.97 | 115.76 | -0.06 | 0 | -6.17 | 0 | 1.62 | 78.02 | -0.07 | 0 | 6.62 | 55.48 | 1.08 | -10.0 | 0.28 | -76.86 | 0.85 | 11.84 | 0 | 0 | -156.64 | 0 |
| 2016 (3) | 1.33 | -64.53 | -1.55 | 0 | 1.84 | 0 | -0.29 | 0 | -0.22 | 0 | 0.91 | -69.87 | -0.47 | 0 | 4.26 | -67.49 | 1.2 | 18.81 | 1.21 | 27.37 | 0.76 | 26.67 | 0 | 0 | 67.51 | -72.09 |
| 2015 (2) | 3.75 | 63.76 | -3.31 | 0 | -1.38 | 0 | -0.04 | 0 | 0.44 | -75.56 | 3.02 | 1158.33 | -0.29 | 0 | 13.09 | 1427.24 | 1.01 | -36.48 | 0.95 | -45.4 | 0.6 | 5.26 | 0 | 0 | 241.94 | 144.05 |
| 2014 (1) | 2.29 | -10.55 | -0.49 | 0 | 1.49 | 0 | 0.1 | 0 | 1.8 | -11.76 | 0.24 | -68.0 | -0.25 | 0 | 0.86 | -67.47 | 1.59 | 7.43 | 1.74 | 27.01 | 0.57 | 9.62 | 0 | 0 | 99.13 | -26.81 |
| 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) | -0.04 | -103.96 | -101.56 | -0.54 | 69.32 | -50.0 | 1.1 | 816.67 | 156.12 | -0.01 | 0.0 | -111.11 | -0.58 | 22.67 | -126.36 | 0.08 | 14.29 | -85.45 | -0.57 | 0 | -385.0 | 2.17 | 9.32 | -82.53 | -0.05 | 82.76 | 0 | -0.29 | -93.33 | -3.57 | 0.21 | 5.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.01 | 14.77 | -37.65 | -1.76 | -1000.0 | -185.02 | 0.12 | 116.9 | 102.75 | -0.01 | 0.0 | -114.29 | -0.75 | -204.17 | -120.33 | 0.07 | -56.25 | -30.0 | 0 | 0 | 100.0 | 1.99 | -57.37 | -3.75 | -0.29 | -52.63 | -825.0 | -0.15 | -200.0 | -151.72 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 2020.00 | 244.32 | 523.46 |
| 23Q2 (18) | 0.88 | -31.78 | 393.33 | -0.16 | -128.57 | -118.39 | -0.71 | 20.22 | -1114.29 | -0.01 | 50.0 | 0 | 0.72 | -40.98 | 26.32 | 0.16 | -36.0 | 77.78 | 0 | 0 | 100.0 | 4.66 | -31.52 | 204.76 | -0.19 | 60.42 | -176.0 | -0.05 | 88.64 | -113.16 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 586.67 | 0 | 1253.78 |
| 23Q1 (17) | 1.29 | -49.61 | 126.32 | -0.07 | 80.56 | -170.0 | -0.89 | 54.59 | -9.88 | -0.02 | -122.22 | 50.0 | 1.22 | -44.55 | 82.09 | 0.25 | -54.55 | 150.0 | 0 | -100.0 | 100.0 | 6.81 | -45.26 | 337.33 | -0.48 | 0 | -292.0 | -0.44 | -57.14 | -212.82 | 0.2 | -4.76 | -4.76 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 2.56 | 58.02 | 363.92 | -0.36 | -117.39 | -100.0 | -1.96 | 55.05 | -3820.0 | 0.09 | 28.57 | 228.57 | 2.2 | -40.38 | 291.3 | 0.55 | 450.0 | 41.03 | 0.2 | 253.85 | 233.33 | 12.44 | 502.26 | 107.07 | 0 | -100.0 | -100.0 | -0.28 | -196.55 | -196.55 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 1.62 | 640.0 | 174.58 | 2.07 | 137.93 | 691.43 | -4.36 | -6328.57 | -913.95 | 0.07 | 0 | 600.0 | 3.69 | 547.37 | 1437.5 | 0.1 | 11.11 | -41.18 | -0.13 | -116.67 | 0 | 2.07 | 34.99 | -7.63 | 0.04 | -84.0 | -92.16 | 0.29 | -23.68 | -44.23 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 324.00 | 737.2 | 300.88 |
| 22Q2 (14) | -0.3 | -152.63 | 74.14 | 0.87 | 770.0 | 4250.0 | 0.07 | 108.64 | -95.48 | 0 | 100.0 | -100.0 | 0.57 | -14.93 | 150.0 | 0.09 | -10.0 | 50.0 | -0.06 | -500.0 | 33.33 | 1.53 | -1.73 | 81.63 | 0.25 | 0.0 | -47.92 | 0.38 | -2.56 | 40.74 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | -50.85 | -153.52 | 78.96 |
| 22Q1 (13) | 0.57 | 158.76 | 135.19 | 0.1 | 155.56 | 150.0 | -0.81 | -1520.0 | -130.45 | -0.04 | 42.86 | 0.0 | 0.67 | 158.26 | 136.81 | 0.1 | -74.36 | 150.0 | -0.01 | -116.67 | -125.0 | 1.56 | -74.08 | 124.3 | 0.25 | -10.71 | 19.05 | 0.39 | 34.48 | 116.67 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 95.00 | 148.97 | 123.46 |
| 21Q4 (12) | -0.97 | -264.41 | -2525.0 | -0.18 | 48.57 | 5.26 | -0.05 | 88.37 | -113.89 | -0.07 | -800.0 | -40.0 | -1.15 | -579.17 | -666.67 | 0.39 | 129.41 | 333.33 | 0.06 | 0 | 0 | 6.01 | 168.65 | 238.52 | 0.28 | -45.1 | 55.56 | 0.29 | -44.23 | 123.08 | 0.21 | 0.0 | -8.7 | 0 | 0 | 0 | -194.00 | -340.03 | -1846.0 |
| 21Q3 (11) | 0.59 | 150.86 | 168.18 | -0.35 | -1850.0 | 81.77 | -0.43 | -127.74 | -169.35 | 0.01 | -75.0 | -75.0 | 0.24 | 121.05 | 114.12 | 0.17 | 183.33 | 112.5 | 0 | 100.0 | 100.0 | 2.24 | 165.44 | 18.83 | 0.51 | 6.25 | 400.0 | 0.52 | 92.59 | 267.74 | 0.21 | 0.0 | -8.7 | 0 | 0 | 0 | 80.82 | 133.44 | 0 |
| 21Q2 (10) | -1.16 | 28.4 | -212.62 | 0.02 | 110.0 | 114.29 | 1.55 | -41.73 | 259.79 | 0.04 | 200.0 | 200.0 | -1.14 | 37.36 | -228.09 | 0.06 | 50.0 | -33.33 | -0.09 | -325.0 | -80.0 | 0.84 | 21.35 | -68.91 | 0.48 | 128.57 | 196.0 | 0.27 | 50.0 | 167.5 | 0.21 | -4.55 | -8.7 | 0 | 0 | 0 | -241.67 | 40.33 | 0 |
| 21Q1 (9) | -1.62 | -4150.0 | -980.0 | -0.2 | -5.26 | -500.0 | 2.66 | 638.89 | 454.17 | -0.04 | 20.0 | -180.0 | -1.82 | -1113.33 | -1720.0 | 0.04 | -55.56 | 0.0 | 0.04 | 0 | -50.0 | 0.69 | -60.88 | -28.12 | 0.21 | 16.67 | 175.0 | 0.18 | 38.46 | 140.0 | 0.22 | -4.35 | -4.35 | 0 | 0 | 0 | -405.00 | -3745.0 | 0 |
| 20Q4 (8) | 0.04 | -81.82 | -96.52 | -0.19 | 90.1 | 84.3 | 0.36 | -41.94 | 16.13 | -0.05 | -225.0 | 44.44 | -0.15 | 91.18 | -150.0 | 0.09 | 12.5 | -40.0 | 0 | 100.0 | 100.0 | 1.78 | -5.7 | -38.58 | 0.18 | 205.88 | 238.46 | 0.13 | 141.94 | 136.11 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 11.11 | 0 | 0 |
| 20Q3 (7) | 0.22 | -78.64 | -89.11 | -1.92 | -1271.43 | -2033.33 | 0.62 | 163.92 | 206.9 | 0.04 | 200.0 | -20.0 | -1.7 | -291.01 | -188.08 | 0.08 | -11.11 | 0.0 | -0.01 | 80.0 | 80.0 | 1.88 | -30.56 | 24.0 | -0.17 | 66.0 | 15.0 | -0.31 | 22.5 | -93.75 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | 1.03 | 786.67 | 63.49 | -0.14 | -380.0 | -7.69 | -0.97 | -302.08 | -14.12 | -0.04 | -180.0 | -180.0 | 0.89 | 990.0 | 78.0 | 0.09 | 125.0 | 50.0 | -0.05 | -162.5 | -66.67 | 2.71 | 180.57 | 151.66 | -0.5 | -78.57 | -5100.0 | -0.4 | 11.11 | -1433.33 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -0.15 | -113.04 | -140.54 | 0.05 | 104.13 | -28.57 | 0.48 | 54.84 | 138.71 | 0.05 | 155.56 | -58.33 | -0.1 | -66.67 | -122.73 | 0.04 | -73.33 | 0.0 | 0.08 | 188.89 | 700.0 | 0.97 | -66.57 | 27.78 | -0.28 | -115.38 | -47.37 | -0.45 | -25.0 | -400.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 1.15 | -43.07 | 0.0 | -1.21 | -1244.44 | 0.0 | 0.31 | 153.45 | 0.0 | -0.09 | -280.0 | 0.0 | -0.06 | -103.11 | 0.0 | 0.15 | 87.5 | 0.0 | -0.09 | -80.0 | 0.0 | 2.89 | 90.39 | 0.0 | -0.13 | 35.0 | 0.0 | -0.36 | -125.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 2.02 | 220.63 | 0.0 | -0.09 | 30.77 | 0.0 | -0.58 | 31.76 | 0.0 | 0.05 | 0.0 | 0.0 | 1.93 | 286.0 | 0.0 | 0.08 | 33.33 | 0.0 | -0.05 | -66.67 | 0.0 | 1.52 | 40.92 | 0.0 | -0.2 | -2100.0 | 0.0 | -0.16 | -633.33 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2885.71 | 1090.93 | 0.0 |
| 19Q2 (2) | 0.63 | 70.27 | 0.0 | -0.13 | -285.71 | 0.0 | -0.85 | 31.45 | 0.0 | 0.05 | -58.33 | 0.0 | 0.5 | 13.64 | 0.0 | 0.06 | 50.0 | 0.0 | -0.03 | -400.0 | 0.0 | 1.08 | 42.46 | 0.0 | 0.01 | 105.26 | 0.0 | 0.03 | 133.33 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 242.31 | -8.32 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -1.24 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 264.29 | 0.0 | 0.0 |
