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) | 0.48 | 0 | 0.47 | 0 | -1.05 | 0 | -0.07 | 0 | 0.95 | 0 | 0.84 | -50.88 | 0.02 | 0 | 9.50 | -59.38 | -2.37 | 0 | -2.24 | 0 | 1.23 | 41.38 | 0.07 | 16.67 | 0.00 | 0 |
| 2022 (9) | -0.12 | 0 | -1.58 | 0 | 2.59 | -56.62 | 0.02 | 0.0 | -1.7 | 0 | 1.71 | -70.52 | -0.03 | 0 | 23.39 | -54.1 | -2.77 | 0 | -2.2 | 0 | 0.87 | 27.94 | 0.06 | 100.0 | 0.00 | 0 |
| 2021 (8) | -2.58 | 0 | -8.19 | 0 | 5.97 | 72.54 | 0.02 | 0 | -10.77 | 0 | 5.8 | 607.32 | 0.06 | 500.0 | 50.97 | 426.45 | -0.72 | 0 | -1.1 | 0 | 0.68 | 13.33 | 0.03 | 0.0 | 0.00 | 0 |
| 2020 (7) | 0.46 | 0 | -0.08 | 0 | 3.46 | 0 | 0 | 0 | 0.38 | -88.2 | 0.82 | 17.14 | 0.01 | 0 | 9.68 | 6.49 | 0.43 | -53.76 | 0.07 | -90.41 | 0.6 | 39.53 | 0.03 | 50.0 | 65.71 | 0 |
| 2019 (6) | -0.26 | 0 | 3.48 | 0 | -3.42 | 0 | -0.11 | 0 | 3.22 | 0 | 0.7 | -12.5 | -0.06 | 0 | 9.09 | -51.7 | 0.93 | 342.86 | 0.73 | 58.7 | 0.43 | 65.38 | 0.02 | 100.0 | -22.03 | 0 |
| 2018 (5) | 0.17 | 0 | -0.25 | 0 | 1.22 | -77.11 | 0 | 0 | -0.08 | 0 | 0.8 | -67.48 | -0.05 | 0 | 18.82 | -68.63 | 0.21 | 75.0 | 0.46 | 0 | 0.26 | 0.0 | 0.01 | 0.0 | 23.29 | 0 |
| 2017 (4) | -0.23 | 0 | -6.47 | 0 | 5.33 | 27.21 | 0.01 | -50.0 | -6.7 | 0 | 2.46 | 14.42 | -0.01 | 0 | 60.00 | 34.23 | 0.12 | -89.47 | -0.27 | 0 | 0.26 | 8.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.97 | 212.9 | -3.8 | 0 | 4.19 | -30.4 | 0.02 | 0 | -2.83 | 0 | 2.15 | -62.08 | -0.03 | 0 | 44.70 | -77.37 | 1.14 | 83.87 | 1.09 | 53.52 | 0.24 | 33.33 | 0.01 | 0 | 72.39 | 107.82 |
| 2015 (2) | 0.31 | 0 | -5.52 | 0 | 6.02 | 736.11 | 0 | 0 | -5.21 | 0 | 5.67 | 2735.0 | -0.01 | 0 | 197.56 | 1184.15 | 0.62 | 0 | 0.71 | 0 | 0.18 | 12.5 | 0 | 0 | 34.83 | 0 |
| 2014 (1) | -0.35 | 0 | -0.56 | 0 | 0.72 | 0 | 0 | 0 | -0.91 | 0 | 0.2 | 566.67 | -0.21 | 0 | 15.38 | 376.92 | -0.25 | 0 | -0.21 | 0 | 0.16 | -11.11 | 0.01 | 0 | 0.00 | 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) | 0.81 | 255.77 | 76.09 | -0.17 | 10.53 | 77.92 | -0.03 | -105.77 | -250.0 | -0.11 | -466.67 | -37.5 | 0.64 | 190.14 | 306.45 | 0.3 | 172.73 | -31.82 | 0.02 | 0 | 300.0 | 11.86 | 165.18 | -58.77 | -0.73 | -82.5 | -12.31 | -0.71 | -115.15 | 16.47 | 0.42 | 55.56 | 82.61 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.52 | -40.54 | -267.74 | -0.19 | -850.0 | -120.21 | 0.52 | 262.5 | 145.61 | 0.03 | -62.5 | 50.0 | -0.71 | -82.05 | -156.8 | 0.11 | -31.25 | -68.57 | 0 | 0 | -100.0 | 4.47 | -40.47 | -80.84 | -0.4 | 37.5 | 56.99 | -0.33 | 37.74 | 45.9 | 0.27 | -3.57 | 22.73 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.37 | -166.07 | 40.32 | -0.02 | -102.38 | 84.62 | -0.32 | 73.55 | -127.35 | 0.08 | 214.29 | -52.94 | -0.39 | -127.86 | 48.0 | 0.16 | -40.74 | -38.46 | 0 | 0 | 100.0 | 7.51 | -52.43 | -48.28 | -0.64 | -4.92 | -1.59 | -0.53 | 20.9 | -39.47 | 0.28 | 12.0 | 33.33 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.56 | 21.74 | 315.38 | 0.84 | 209.09 | 151.85 | -1.21 | -6150.0 | -147.64 | -0.07 | 12.5 | 12.5 | 1.4 | 551.61 | 174.47 | 0.27 | -38.64 | -59.09 | 0 | 100.0 | 100.0 | 15.79 | -45.1 | -40.43 | -0.61 | 6.15 | -8.93 | -0.67 | 21.18 | -86.11 | 0.25 | 8.7 | 19.05 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.46 | 48.39 | 157.5 | -0.77 | -181.91 | 40.31 | 0.02 | 101.75 | -98.56 | -0.08 | -500.0 | -147.06 | -0.31 | -124.8 | 85.17 | 0.44 | 25.71 | -26.67 | -0.01 | -109.09 | 0 | 28.76 | 23.25 | 48.1 | -0.65 | 30.11 | -47.73 | -0.85 | -39.34 | -54.55 | 0.23 | 4.55 | 15.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.31 | 150.0 | 140.26 | 0.94 | 823.08 | 118.32 | -1.14 | -197.44 | -129.61 | 0.02 | -88.24 | 115.38 | 1.25 | 266.67 | 121.19 | 0.35 | 34.62 | -90.25 | 0.11 | 191.67 | 57.14 | 23.33 | 60.64 | -78.94 | -0.93 | -47.62 | -220.69 | -0.61 | -60.53 | -69.44 | 0.22 | 4.76 | 29.41 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.62 | -138.46 | -3.33 | -0.13 | 91.98 | 91.56 | 1.17 | -53.94 | 935.71 | 0.17 | 312.5 | 466.67 | -0.75 | 60.11 | 64.95 | 0.26 | -60.61 | -81.16 | -0.12 | -500.0 | -1100.0 | 14.53 | -45.2 | -71.9 | -0.63 | -12.5 | -270.59 | -0.38 | -5.56 | -40.74 | 0.21 | 0.0 | 31.25 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.26 | 67.5 | 38.1 | -1.62 | -25.58 | -604.35 | 2.54 | 82.73 | 191.95 | -0.08 | -147.06 | -60.0 | -1.88 | 10.05 | -189.23 | 0.66 | 10.0 | 200.0 | -0.02 | 0 | -100.0 | 26.51 | 36.51 | 186.75 | -0.56 | -27.27 | -411.11 | -0.36 | 34.55 | -500.0 | 0.21 | 5.0 | 31.25 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (12) | -0.8 | -3.9 | -447.83 | -1.29 | 74.85 | -1072.73 | 1.39 | -63.9 | 41.84 | 0.17 | 230.77 | 666.67 | -2.09 | 64.58 | -1841.67 | 0.6 | -83.29 | 328.57 | 0 | -100.0 | -100.0 | 19.42 | -82.48 | 231.48 | -0.44 | -51.72 | -728.57 | -0.55 | -52.78 | -816.67 | 0.2 | 17.65 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -0.77 | -28.33 | -7800.0 | -5.13 | -233.12 | -517.07 | 3.85 | 2850.0 | 98.45 | -0.13 | -533.33 | -550.0 | -5.9 | -175.7 | -575.81 | 3.59 | 160.14 | 8875.0 | 0.07 | 800.0 | 450.0 | 110.80 | 114.38 | 5578.63 | -0.29 | -70.59 | -1066.67 | -0.36 | -33.33 | -300.0 | 0.17 | 6.25 | 13.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.6 | -42.86 | -385.71 | -1.54 | -569.57 | -116.9 | -0.14 | -116.09 | -124.14 | 0.03 | 160.0 | -25.0 | -2.14 | -229.23 | -328.0 | 1.38 | 527.27 | 711.76 | -0.01 | 0.0 | -150.0 | 51.69 | 459.14 | 480.7 | -0.17 | -194.44 | -221.43 | -0.27 | -400.0 | -1450.0 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (9) | -0.42 | -282.61 | 0 | -0.23 | -109.09 | 53.06 | 0.87 | -11.22 | 1840.0 | -0.05 | -66.67 | 0 | -0.65 | -641.67 | -32.65 | 0.22 | 57.14 | -53.19 | -0.01 | -133.33 | 50.0 | 9.24 | 57.8 | -58.11 | 0.18 | 157.14 | -5.26 | 0.09 | 250.0 | -52.63 | 0.16 | 6.67 | 6.67 | 0.01 | 0.0 | 0.0 | -161.54 | -170.23 | 0 |
| 20Q4 (8) | 0.23 | 2200.0 | 109.09 | -0.11 | -108.94 | 65.62 | 0.98 | -49.48 | 1733.33 | -0.03 | -50.0 | -50.0 | 0.12 | -90.32 | 157.14 | 0.14 | 250.0 | -17.65 | 0.03 | 250.0 | 200.0 | 5.86 | 200.21 | -30.74 | 0.07 | 133.33 | -58.82 | -0.06 | 33.33 | -200.0 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 230.00 | 1510.0 | 171.82 |
| 20Q3 (7) | 0.01 | -95.24 | 102.94 | 1.23 | 273.24 | -53.41 | 1.94 | 234.48 | 224.36 | -0.02 | -150.0 | 60.0 | 1.24 | 348.0 | -46.09 | 0.04 | -76.47 | 300.0 | -0.02 | -200.0 | 0 | 1.95 | -78.08 | 329.27 | 0.03 | -78.57 | -91.43 | -0.09 | -550.0 | -132.14 | 0.15 | 0.0 | 36.36 | 0.01 | 0.0 | 0.0 | 14.29 | -87.76 | 116.81 |
| 20Q2 (6) | 0.21 | 0 | 40.0 | -0.71 | -44.9 | -148.97 | 0.58 | 1260.0 | 127.62 | 0.04 | 0 | 0.0 | -0.5 | -2.04 | -131.25 | 0.17 | -63.83 | -55.26 | 0.02 | 200.0 | 0 | 8.90 | -59.66 | -51.52 | 0.14 | -26.32 | -57.58 | 0.02 | -89.47 | -94.59 | 0.15 | 0.0 | 50.0 | 0.01 | 0.0 | 0 | 116.67 | 0 | 265.56 |
| 20Q1 (5) | 0 | -100.0 | 100.0 | -0.49 | -53.12 | -68.97 | -0.05 | 16.67 | -117.24 | 0 | 100.0 | 100.0 | -0.49 | -133.33 | -6.52 | 0.47 | 176.47 | 261.54 | -0.02 | 33.33 | 0.0 | 22.07 | 160.89 | 139.33 | 0.19 | 11.76 | 171.43 | 0.19 | 1050.0 | 90.0 | 0.15 | 7.14 | 87.5 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 0.11 | 132.35 | 0.0 | -0.32 | -112.12 | 0.0 | -0.06 | 96.15 | 0.0 | -0.02 | 60.0 | 0.0 | -0.21 | -109.13 | 0.0 | 0.17 | 1600.0 | 0.0 | -0.03 | 0 | 0.0 | 8.46 | 1760.7 | 0.0 | 0.17 | -51.43 | 0.0 | -0.02 | -107.14 | 0.0 | 0.14 | 27.27 | 0.0 | 0.01 | 0.0 | 0.0 | 84.62 | 199.55 | 0.0 |
| 19Q3 (3) | -0.34 | -326.67 | 0.0 | 2.64 | 82.07 | 0.0 | -1.56 | 25.71 | 0.0 | -0.05 | -225.0 | 0.0 | 2.3 | 43.75 | 0.0 | 0.01 | -97.37 | 0.0 | 0 | 0 | 0.0 | 0.45 | -97.52 | 0.0 | 0.35 | 6.06 | 0.0 | 0.28 | -24.32 | 0.0 | 0.11 | 10.0 | 0.0 | 0.01 | 0 | 0.0 | -85.00 | -366.33 | 0.0 |
| 19Q2 (2) | 0.15 | 188.24 | 0.0 | 1.45 | 600.0 | 0.0 | -2.1 | -824.14 | 0.0 | 0.04 | 150.0 | 0.0 | 1.6 | 447.83 | 0.0 | 0.38 | 192.31 | 0.0 | 0 | 100.0 | 0.0 | 18.36 | 99.11 | 0.0 | 0.33 | 371.43 | 0.0 | 0.37 | 270.0 | 0.0 | 0.1 | 25.0 | 0.0 | 0 | 0 | 0.0 | 31.91 | 133.79 | 0.0 |
| 19Q1 (1) | -0.17 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -94.44 | 0.0 | 0.0 |
