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) | -0.92 | 0 | -1.4 | 0 | 2.92 | 0 | -0.02 | 0 | -2.32 | 0 | 1.39 | -42.08 | 0.01 | 0 | 1.17 | -31.3 | -0.54 | 0 | -1.49 | 0 | 2.37 | 3.04 | 0 | 0 | -104.55 | 0 |
| 2022 (9) | 21.39 | 0 | -0.04 | 0 | -22.52 | 0 | 0.07 | 0 | 21.35 | 0 | 2.4 | -5.14 | -0.01 | 0 | 1.71 | -3.67 | 3.73 | -61.11 | 1.92 | -74.09 | 2.3 | 5.99 | 0 | 0 | 506.87 | 0 |
| 2021 (8) | -11.44 | 0 | -2.65 | 0 | 14.2 | 296.65 | -0.3 | 0 | -14.09 | 0 | 2.53 | -5.95 | 0.01 | 0 | 1.77 | -50.97 | 9.59 | 763.96 | 7.41 | 1752.5 | 2.17 | 4.33 | 0 | 0 | -119.42 | 0 |
| 2020 (7) | -0.57 | 0 | -3.24 | 0 | 3.58 | 0 | 0.2 | 81.82 | -3.81 | 0 | 2.69 | -38.3 | 0 | 0 | 3.62 | -27.56 | 1.11 | 13.27 | 0.4 | 400.0 | 2.08 | 15.56 | 0 | 0 | -22.98 | 0 |
| 2019 (6) | 6.83 | 0 | -3.84 | 0 | -2.19 | 0 | 0.11 | 0 | 2.99 | 0 | 4.36 | -54.58 | 0.01 | 0 | 5.00 | -55.49 | 0.98 | 92.16 | 0.08 | -99.08 | 1.8 | 37.4 | 0 | 0 | 363.30 | 0 |
| 2018 (5) | -11.23 | 0 | -0.87 | 0 | 9.27 | 180.06 | -10.97 | 0 | -12.1 | 0 | 9.6 | -28.73 | 0 | 0 | 11.22 | -28.81 | 0.51 | -81.39 | 8.71 | 316.75 | 1.31 | -0.76 | 0 | 0 | -112.08 | 0 |
| 2017 (4) | 1.97 | 19.39 | -3.78 | 0 | 3.31 | -63.47 | -0.18 | 0 | -1.81 | 0 | 13.47 | 308.18 | 0 | 0 | 15.77 | 256.68 | 2.74 | -27.7 | 2.09 | -25.62 | 1.32 | -8.97 | 0 | 0 | 57.77 | 49.15 |
| 2016 (3) | 1.65 | -68.98 | -9.29 | 0 | 9.06 | 0 | 0.09 | 0 | -7.64 | 0 | 3.3 | 534.62 | -1.79 | 0 | 4.42 | 550.17 | 3.79 | 136.88 | 2.81 | 360.66 | 1.45 | -1.36 | 0 | 0 | 38.73 | -84.86 |
| 2015 (2) | 5.32 | 195.56 | 2.36 | 88.8 | -8.02 | 0 | -0.23 | 0 | 7.68 | 151.8 | 0.52 | -27.78 | -0.01 | 0 | 0.68 | -21.61 | 1.6 | -38.93 | 0.61 | -53.79 | 1.47 | 0.0 | 0 | 0 | 255.77 | 296.44 |
| 2014 (1) | 1.8 | 0 | 1.25 | 0 | -3.72 | 0 | -0.13 | 0 | 3.05 | 0 | 0.72 | 111.76 | -0.01 | 0 | 0.87 | 90.26 | 2.62 | 235.9 | 1.32 | 450.0 | 1.47 | -0.68 | 0 | 0 | 64.52 | 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) | 7.83 | 560.59 | 272.86 | 0.12 | 131.58 | 125.0 | -7.5 | -523.73 | -563.72 | -0.08 | -900.0 | -300.0 | 7.95 | 482.21 | 390.74 | 0.21 | -27.59 | -59.62 | 0 | 0 | -100.0 | 0.76 | -20.38 | -58.44 | 0.13 | 156.52 | 119.4 | 0.31 | 164.58 | 234.78 | 0.6 | 0.0 | 1.69 | 0 | 0 | 0 | 860.44 | 160.74 | 47.5 |
| 23Q3 (19) | -1.7 | -666.67 | -117.1 | -0.38 | 34.48 | -137.25 | 1.77 | 145.83 | 113.57 | 0.01 | -50.0 | 108.33 | -2.08 | -642.86 | -118.98 | 0.29 | -53.97 | -35.56 | 0 | -100.0 | 0 | 0.95 | -53.29 | -27.99 | -0.23 | 48.89 | 62.9 | -0.48 | 48.39 | 48.39 | 0.6 | 3.45 | 1.69 | 0 | 0 | 0 | -1416.67 | 0 | 0 |
| 23Q2 (18) | 0.3 | 104.08 | -92.37 | -0.58 | -1.75 | 53.6 | 0.72 | -90.92 | 141.86 | 0.02 | -33.33 | -84.62 | -0.28 | 96.46 | -110.45 | 0.63 | 152.0 | -3.08 | 0.01 | 0 | 0 | 2.04 | 137.99 | 26.9 | -0.45 | -4600.0 | -111.66 | -0.93 | -144.74 | -139.24 | 0.58 | -1.69 | 3.57 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (17) | -7.35 | -450.0 | -235.61 | -0.57 | -18.75 | -183.82 | 7.93 | 801.77 | 219.61 | 0.03 | -25.0 | 50.0 | -7.92 | -588.89 | -229.84 | 0.25 | -51.92 | -67.95 | 0 | -100.0 | 100.0 | 0.86 | -53.04 | -59.07 | 0.01 | 101.49 | -99.15 | -0.38 | -65.22 | -154.29 | 0.59 | 0.0 | 5.36 | 0 | 0 | 0 | -3500.00 | -700.0 | -913.65 |
| 22Q4 (16) | 2.1 | -78.87 | 4300.0 | -0.48 | -147.06 | -169.57 | -1.13 | 91.33 | -39.51 | 0.04 | 133.33 | 150.0 | 1.62 | -85.22 | 153.12 | 0.52 | 15.56 | -35.8 | 0.01 | 0 | 0.0 | 1.82 | 37.95 | -4.22 | -0.67 | -8.06 | -121.61 | -0.23 | 75.27 | -109.66 | 0.59 | 0.0 | 7.27 | 0 | 0 | 0 | 583.33 | 0 | 34283.33 |
| 22Q3 (15) | 9.94 | 152.93 | 461.45 | 1.02 | 181.6 | 232.47 | -13.04 | -658.14 | -447.73 | -0.12 | -192.31 | -500.0 | 10.96 | 308.96 | 411.36 | 0.45 | -30.77 | -10.0 | 0 | 0 | 0 | 1.32 | -17.68 | 6.67 | -0.62 | -116.06 | -123.66 | -0.93 | -139.24 | -140.43 | 0.59 | 5.36 | 9.26 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (14) | 3.93 | -27.49 | 332.54 | -1.25 | -283.82 | 3.1 | -1.72 | 74.06 | -165.9 | 0.13 | 550.0 | 176.47 | 2.68 | -56.07 | 189.93 | 0.65 | -16.67 | 35.42 | 0 | 100.0 | 0 | 1.60 | -23.25 | 14.72 | 3.86 | 229.91 | 66.38 | 2.37 | 238.57 | 37.79 | 0.56 | 0.0 | 3.7 | 0 | 0 | 0 | 134.13 | -68.82 | 279.37 |
| 22Q1 (13) | 5.42 | 10940.0 | 177.99 | 0.68 | -1.45 | 153.12 | -6.63 | -718.52 | -176.65 | 0.02 | 125.0 | 150.0 | 6.1 | 853.12 | 174.12 | 0.78 | -3.7 | 5.41 | -0.01 | -200.0 | 0 | 2.09 | 9.9 | -28.47 | 1.17 | -62.26 | -24.52 | 0.7 | -70.59 | -30.0 | 0.56 | 1.82 | 3.7 | 0 | 0 | 0 | 430.16 | 25307.3 | 195.32 |
| 21Q4 (12) | -0.05 | 98.18 | 96.09 | 0.69 | 189.61 | 186.25 | -0.81 | -121.6 | -131.4 | -0.08 | -300.0 | -153.33 | 0.64 | 118.18 | 130.77 | 0.81 | 62.0 | 68.75 | 0.01 | 0 | 0 | 1.90 | 53.63 | -9.96 | 3.1 | 18.32 | 256.32 | 2.38 | 3.48 | 150.53 | 0.55 | 1.85 | 3.77 | 0 | 0 | 0 | -1.71 | 98.24 | 98.03 |
| 21Q3 (11) | -2.75 | -62.72 | -26.15 | -0.77 | 40.31 | 45.39 | 3.75 | 43.68 | -5.3 | -0.02 | 88.24 | -122.22 | -3.52 | -18.12 | 1.95 | 0.5 | 4.17 | 13.64 | 0 | 0 | 0 | 1.24 | -11.47 | -46.73 | 2.62 | 12.93 | 215.66 | 2.3 | 33.72 | 265.08 | 0.54 | 0.0 | 3.85 | 0 | 0 | 0 | -96.83 | -29.49 | 48.92 |
| 21Q2 (10) | -1.69 | 75.68 | -133.14 | -1.29 | -0.78 | -311.48 | 2.61 | -69.83 | 148.42 | -0.17 | -325.0 | -1600.0 | -2.98 | 63.79 | -152.19 | 0.48 | -35.14 | 11.63 | 0 | 0 | 0 | 1.40 | -52.15 | -45.49 | 2.32 | 49.68 | 4740.0 | 1.72 | 72.0 | 654.84 | 0.54 | 0.0 | 5.88 | 0 | 0 | 0 | -74.78 | 83.43 | -102.93 |
| 21Q1 (9) | -6.95 | -442.97 | -215.91 | -1.28 | -60.0 | 21.47 | 8.65 | 235.27 | 255.97 | -0.04 | -126.67 | -33.33 | -8.23 | -295.67 | -114.88 | 0.74 | 54.17 | -45.19 | 0 | 0 | 0 | 2.92 | 38.34 | -65.51 | 1.55 | 78.16 | 392.45 | 1.0 | 5.26 | 214.94 | 0.54 | 1.89 | 3.85 | 0 | 0 | 0 | -451.30 | -421.81 | 0 |
| 20Q4 (8) | -1.28 | 41.28 | -145.71 | -0.8 | 43.26 | -766.67 | 2.58 | -34.85 | 243.33 | 0.15 | 66.67 | 114.29 | -2.08 | 42.06 | -171.23 | 0.48 | 9.09 | -32.39 | 0 | 0 | 0 | 2.11 | -9.11 | -34.3 | 0.87 | 4.82 | 47.46 | 0.95 | 50.79 | 143.59 | 0.53 | 1.92 | 1.92 | 0 | 0 | 0 | -86.49 | 54.38 | -128.11 |
| 20Q3 (7) | -2.18 | -142.75 | -2825.0 | -1.41 | -331.15 | -354.84 | 3.96 | 173.47 | 344.44 | 0.09 | 1000.0 | 0.0 | -3.59 | -162.87 | -1460.87 | 0.44 | 2.33 | -18.52 | 0 | 0 | 0 | 2.32 | -9.4 | 0.29 | 0.83 | 1760.0 | 186.21 | 0.63 | 303.23 | 234.04 | 0.52 | 1.96 | 1.96 | 0 | 0 | 0 | -189.57 | -107.43 | -194.78 |
| 20Q2 (6) | 5.1 | 331.82 | 106.48 | 0.61 | 137.42 | 174.39 | -5.39 | -321.81 | -439.0 | -0.01 | 66.67 | -111.11 | 5.71 | 249.09 | 246.06 | 0.43 | -68.15 | -57.43 | 0 | 0 | 0 | 2.57 | -69.73 | -43.71 | -0.05 | 90.57 | -107.04 | -0.31 | 64.37 | -616.67 | 0.51 | -1.92 | 30.77 | 0 | 0 | 0 | 2550.00 | 0 | 364.57 |
| 20Q1 (5) | -2.2 | -178.57 | -248.65 | -1.63 | -1458.33 | 42.4 | 2.43 | 235.0 | 8.97 | -0.03 | -142.86 | 78.57 | -3.83 | -231.16 | -183.7 | 1.35 | 90.14 | -35.71 | 0 | 0 | 0 | 8.47 | 163.55 | -20.3 | -0.53 | -189.83 | 11.67 | -0.87 | -323.08 | -970.0 | 0.52 | 0.0 | 36.84 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 2.8 | 3400.0 | 0.0 | 0.12 | 138.71 | 0.0 | -1.8 | -11.11 | 0.0 | 0.07 | -22.22 | 0.0 | 2.92 | 1369.57 | 0.0 | 0.71 | 31.48 | 0.0 | 0 | 0 | 0.0 | 3.22 | 38.75 | 0.0 | 0.59 | 103.45 | 0.0 | 0.39 | 182.98 | 0.0 | 0.52 | 1.96 | 0.0 | 0 | 0 | 0.0 | 307.69 | 53.85 | 0.0 |
| 19Q3 (3) | 0.08 | -96.76 | 0.0 | -0.31 | 62.2 | 0.0 | -1.62 | -62.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.23 | -113.94 | 0.0 | 0.54 | -46.53 | 0.0 | 0 | 0 | 0.0 | 2.32 | -49.15 | 0.0 | 0.29 | -59.15 | 0.0 | -0.47 | -883.33 | 0.0 | 0.51 | 30.77 | 0.0 | 0 | 0 | 0.0 | 200.00 | -63.56 | 0.0 |
| 19Q2 (2) | 2.47 | 66.89 | 0.0 | -0.82 | 71.02 | 0.0 | -1.0 | -144.84 | 0.0 | 0.09 | 164.29 | 0.0 | 1.65 | 222.22 | 0.0 | 1.01 | -51.9 | 0.0 | 0 | 0 | 0.0 | 4.56 | -57.14 | 0.0 | 0.71 | 218.33 | 0.0 | 0.06 | -40.0 | 0.0 | 0.39 | 2.63 | 0.0 | 0 | 0 | 0.0 | 548.89 | 78.02 | 0.0 |
| 19Q1 (1) | 1.48 | 0.0 | 0.0 | -2.83 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -1.35 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.63 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 308.33 | 0.0 | 0.0 |
