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) | 0.41 | -10.87 | -0.42 | 0 | 0.2 | 0 | 0.1 | 0 | -0.01 | 0 | 0.37 | 428.57 | 0.04 | 0 | 2.21 | 435.83 | -1.16 | 0 | -1.44 | 0 | 1.05 | -0.94 | 0.06 | -14.29 | 0.00 | 0 |
| 2022 (9) | 0.46 | -85.53 | 0.09 | 0 | -1.11 | 0 | -0.07 | 0 | 0.55 | -80.7 | 0.07 | -85.42 | 0 | 0 | 0.41 | -87.12 | 0.15 | 0 | -0.29 | 0 | 1.06 | -2.75 | 0.07 | -12.5 | 54.76 | -93.46 |
| 2021 (8) | 3.18 | 591.3 | -0.33 | 0 | -1.24 | 0 | -0.08 | 0 | 2.85 | 0 | 0.48 | -44.83 | 0.01 | 0 | 3.20 | -72.12 | -0.1 | 0 | -0.79 | 0 | 1.09 | 91.23 | 0.08 | -33.33 | 836.84 | 0 |
| 2020 (7) | 0.46 | -45.24 | -0.76 | 0 | -0.4 | 0 | -0.4 | 0 | -0.3 | 0 | 0.87 | -50.85 | -0.04 | 0 | 11.48 | 14.58 | -3.6 | 0 | -2.85 | 0 | 0.57 | -10.94 | 0.12 | -7.69 | 0.00 | 0 |
| 2019 (6) | 0.84 | 0 | -1.55 | 0 | 0.83 | -67.83 | 0 | 0 | -0.71 | 0 | 1.77 | 168.18 | 0 | 0 | 10.02 | 212.8 | -1.1 | 0 | -1.31 | 0 | 0.64 | -14.67 | 0.13 | 18.18 | 0.00 | 0 |
| 2018 (5) | -0.76 | 0 | -0.6 | 0 | 2.58 | -1.15 | -0.06 | 0 | -1.36 | 0 | 0.66 | -64.71 | -0.01 | 0 | 3.20 | -63.01 | 0.23 | -74.73 | -0.34 | 0 | 0.75 | -3.85 | 0.11 | 83.33 | -146.15 | 0 |
| 2017 (4) | -2.13 | 0 | -2.06 | 0 | 2.61 | 20.83 | -0.05 | 0 | -4.19 | 0 | 1.87 | 884.21 | 0 | 0 | 8.66 | 851.86 | 0.91 | -42.04 | 0.44 | -63.64 | 0.78 | -15.22 | 0.06 | 0.0 | -166.41 | 0 |
| 2016 (3) | 0 | 0 | -0.62 | 0 | 2.16 | 881.82 | 0 | 0 | -0.62 | 0 | 0.19 | -64.15 | 0 | 0 | 0.91 | -67.03 | 1.57 | -5.99 | 1.21 | 10.0 | 0.92 | 6.98 | 0.06 | 0.0 | 0.00 | 0 |
| 2015 (2) | 1.19 | -9.16 | -0.64 | 0 | 0.22 | 0 | 0 | 0 | 0.55 | -32.93 | 0.53 | -33.75 | 0 | 0 | 2.76 | -48.68 | 1.67 | 83.52 | 1.1 | 155.81 | 0.86 | -1.15 | 0.06 | 20.0 | 58.91 | -39.29 |
| 2014 (1) | 1.31 | 0 | -0.49 | 0 | -0.48 | 0 | 0 | 0 | 0.82 | 0 | 0.8 | 0 | 0 | 0 | 5.38 | 0 | 0.91 | 0 | 0.43 | 0 | 0.87 | 0 | 0.05 | 0 | 97.04 | 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) | 0.02 | -97.75 | -97.47 | 0.25 | -90.94 | -62.12 | -0.82 | 73.11 | -115.79 | 0.07 | 333.33 | 216.67 | 0.27 | -92.6 | -81.38 | 0.01 | -75.0 | -50.0 | 0.01 | 0.0 | 0 | 0.14 | -82.41 | -72.23 | -0.71 | -269.05 | -77.5 | -0.65 | -303.12 | -22.64 | 0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.89 | 323.81 | 181.65 | 2.76 | 183.38 | 5420.0 | -3.05 | -435.16 | -522.45 | -0.03 | -400.0 | 0 | 3.65 | 217.74 | 450.96 | 0.04 | -86.21 | 0 | 0.01 | 0.0 | 0.0 | 0.82 | -93.77 | 0 | 0.42 | 167.74 | 200.0 | 0.32 | 143.24 | 700.0 | 0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 148.33 | 0 | 142.19 |
| 23Q2 (18) | 0.21 | 129.58 | -78.35 | -3.31 | -2658.33 | -873.53 | 0.91 | -71.2 | 658.33 | 0.01 | -83.33 | 0 | -3.1 | -273.49 | -592.06 | 0.29 | 1350.0 | 1350.0 | 0.01 | 0.0 | 0.0 | 13.12 | 1671.49 | 3895.7 | -0.62 | -158.33 | -444.44 | -0.74 | -94.74 | -562.5 | 0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.71 | -189.87 | -238.1 | -0.12 | -118.18 | 55.56 | 3.16 | 931.58 | 954.05 | 0.06 | 200.0 | 0 | -0.83 | -157.24 | -72.92 | 0.02 | 0.0 | -50.0 | 0.01 | 0 | 200.0 | 0.74 | 42.96 | -46.48 | -0.24 | 40.0 | -204.35 | -0.38 | 28.3 | -1050.0 | 0.26 | 0.0 | -3.7 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.79 | 172.48 | -73.04 | 0.66 | 1220.0 | 353.85 | -0.38 | 22.45 | 47.95 | -0.06 | 0 | -250.0 | 1.45 | 239.42 | -45.69 | 0.02 | 0 | -83.33 | 0 | -100.0 | 100.0 | 0.52 | 0 | -77.85 | -0.4 | -385.71 | -66.67 | -0.53 | -1425.0 | -32.5 | 0.26 | 0.0 | -3.7 | 0.02 | 100.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -1.09 | -212.37 | -101.85 | 0.05 | 114.71 | -80.77 | -0.49 | -508.33 | -476.92 | 0 | 0 | 100.0 | -1.04 | -265.08 | -271.43 | 0 | -100.0 | 100.0 | 0.01 | 0.0 | 0.0 | -0.00 | -100.0 | 100.0 | 0.14 | -22.22 | 7.69 | 0.04 | -75.0 | 100.0 | 0.26 | 0.0 | -3.7 | 0.01 | -50.0 | -50.0 | -351.61 | -259.49 | -101.85 |
| 22Q2 (14) | 0.97 | 561.9 | 97.96 | -0.34 | -25.93 | 5.56 | 0.12 | 132.43 | 0.0 | 0 | 0 | 100.0 | 0.63 | 231.25 | 384.62 | 0.02 | -50.0 | -93.33 | 0.01 | 200.0 | 0 | 0.33 | -76.27 | -96.92 | 0.18 | -21.74 | 250.0 | 0.16 | 300.0 | 148.48 | 0.26 | -3.7 | -3.7 | 0.02 | 0.0 | 0.0 | 220.45 | 446.43 | 0 |
| 22Q1 (13) | -0.21 | -107.17 | -172.41 | -0.27 | -3.85 | -1000.0 | -0.37 | 49.32 | 51.32 | 0 | -100.0 | -100.0 | -0.48 | -117.98 | -250.0 | 0.04 | -66.67 | -63.64 | -0.01 | 0.0 | -200.0 | 1.38 | -40.83 | -75.84 | 0.23 | 195.83 | 91.67 | 0.04 | 110.0 | 144.44 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -63.64 | 0 | -143.89 |
| 21Q4 (12) | 2.93 | 642.59 | 1173.91 | -0.26 | -200.0 | -36.84 | -0.73 | -661.54 | -2533.33 | 0.04 | 140.0 | -81.82 | 2.67 | 1053.57 | 6575.0 | 0.12 | 300.0 | 33.33 | -0.01 | -200.0 | 75.0 | 2.34 | 300.78 | -41.0 | -0.24 | -284.62 | 90.98 | -0.4 | -2100.0 | 81.22 | 0.27 | 0.0 | 92.86 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -0.54 | -210.2 | -1180.0 | 0.26 | 172.22 | -18.75 | 0.13 | 8.33 | 116.67 | -0.1 | 47.37 | 85.71 | -0.28 | -315.38 | -175.68 | -0.06 | -120.0 | -700.0 | 0.01 | 0 | 0 | -1.17 | -110.91 | -222.33 | 0.13 | 208.33 | 130.23 | 0.02 | 106.06 | 106.25 | 0.27 | 0.0 | 92.86 | 0.02 | 0.0 | -33.33 | -174.19 | 0 | 0 |
| 21Q2 (10) | 0.49 | 68.97 | 187.5 | -0.36 | -1300.0 | -12.5 | 0.12 | 115.79 | 233.33 | -0.19 | -211.76 | 0 | 0.13 | -59.38 | 114.77 | 0.3 | 172.73 | -28.57 | 0 | -100.0 | 0 | 10.68 | 86.35 | -1.12 | -0.12 | -200.0 | 64.71 | -0.33 | -266.67 | -65.0 | 0.27 | 0.0 | 92.86 | 0.02 | 0.0 | -33.33 | 0.00 | -100.0 | 0 |
| 21Q1 (9) | 0.29 | 26.09 | -61.33 | 0.03 | 115.79 | 105.36 | -0.76 | -2633.33 | -85.37 | 0.17 | -22.73 | 0 | 0.32 | 700.0 | 68.42 | 0.11 | 22.22 | -67.65 | 0.01 | 125.0 | 0 | 5.73 | 44.5 | -93.77 | 0.12 | 104.51 | 170.59 | -0.09 | 95.77 | 55.0 | 0.27 | 92.86 | 80.0 | 0.02 | 0.0 | -33.33 | 145.00 | 0 | 0 |
| 20Q4 (8) | 0.23 | 360.0 | -84.14 | -0.19 | -159.38 | 87.07 | 0.03 | -50.0 | -98.19 | 0.22 | 131.43 | 414.29 | 0.04 | -89.19 | 300.0 | 0.09 | 800.0 | -94.58 | -0.04 | 0 | 0 | 3.96 | 316.3 | -86.6 | -2.66 | -518.6 | -343.33 | -2.13 | -565.62 | -267.24 | 0.14 | 0.0 | -6.67 | 0.02 | -33.33 | -33.33 | 0.00 | 0 | 0 |
| 20Q3 (7) | 0.05 | 108.93 | 115.15 | 0.32 | 200.0 | 740.0 | 0.06 | 166.67 | -80.65 | -0.7 | 0 | -483.33 | 0.37 | 142.05 | 197.37 | 0.01 | -97.62 | -75.0 | 0 | 0 | 0 | 0.95 | -91.18 | 35.48 | -0.43 | -26.47 | -65.38 | -0.32 | -60.0 | 3.03 | 0.14 | 0.0 | -12.5 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.56 | -174.67 | -36.59 | -0.32 | 42.86 | -557.14 | -0.09 | 78.05 | 59.09 | 0 | 0 | -100.0 | -0.88 | -563.16 | -158.82 | 0.42 | 23.53 | 500.0 | 0 | 0 | 0 | 10.80 | -88.25 | 350.39 | -0.34 | -100.0 | -41.67 | -0.2 | 0.0 | 25.93 | 0.14 | -6.67 | -12.5 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.75 | -48.28 | 476.92 | -0.56 | 61.9 | -460.0 | -0.41 | -124.7 | 55.43 | 0 | 100.0 | -100.0 | 0.19 | 1050.0 | 533.33 | 0.34 | -79.52 | 3300.0 | 0 | 0 | 0 | 91.89 | 210.55 | 31602.7 | -0.17 | 71.67 | 0 | -0.2 | 65.52 | -53.85 | 0.15 | 0.0 | -11.76 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 1.45 | 539.39 | 0.0 | -1.47 | -2840.0 | 0.0 | 1.66 | 435.48 | 0.0 | -0.07 | 41.67 | 0.0 | -0.02 | 94.74 | 0.0 | 1.66 | 4050.0 | 0.0 | 0 | 0 | 0.0 | 29.59 | 4109.18 | 0.0 | -0.6 | -130.77 | 0.0 | -0.58 | -75.76 | 0.0 | 0.15 | -6.25 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.33 | 19.51 | 0.0 | -0.05 | -171.43 | 0.0 | 0.31 | 240.91 | 0.0 | -0.12 | -1300.0 | 0.0 | -0.38 | -11.76 | 0.0 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0.0 | 0.70 | -70.68 | 0.0 | -0.26 | -8.33 | 0.0 | -0.33 | -22.22 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.41 | -415.38 | 0.0 | 0.07 | 170.0 | 0.0 | -0.22 | 76.09 | 0.0 | 0.01 | -94.12 | 0.0 | -0.34 | -1233.33 | 0.0 | 0.07 | 600.0 | 0.0 | 0 | 0 | 0.0 | 2.40 | 727.05 | 0.0 | -0.24 | 0 | 0.0 | -0.27 | -107.69 | 0.0 | 0.16 | -5.88 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.13 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 185.71 | 0.0 | 0.0 |
