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) | -1.97 | 0 | -1.22 | 0 | 1.75 | -71.36 | 0.06 | -70.0 | -3.19 | 0 | 0.6 | -67.91 | 0 | 0 | 1.79 | -57.12 | -5.27 | 0 | -6.2 | 0 | 1.95 | 7.14 | 0.37 | 5.71 | 0.00 | 0 |
| 2022 (9) | -3.79 | 0 | -2.58 | 0 | 6.11 | -57.95 | 0.2 | 0 | -6.37 | 0 | 1.87 | 14.02 | 0 | 0 | 4.17 | -0.02 | -4.19 | 0 | -4.86 | 0 | 1.82 | 14.47 | 0.35 | 2.94 | 0.00 | 0 |
| 2021 (8) | -14.2 | 0 | -2.1 | 0 | 14.53 | 326.1 | -0.08 | 0 | -16.3 | 0 | 1.64 | 84.27 | 0 | 0 | 4.17 | 85.21 | -4.75 | 0 | -4.5 | 0 | 1.59 | 20.45 | 0.34 | 9.68 | 0.00 | 0 |
| 2020 (7) | 0.48 | -77.36 | -1.23 | 0 | 3.41 | 0 | 0 | 0 | -0.75 | 0 | 0.89 | 111.9 | 0 | 0 | 2.25 | 211.1 | -1.37 | 0 | -0.95 | 0 | 1.32 | 22.22 | 0.31 | 3.33 | 70.59 | -53.39 |
| 2019 (6) | 2.12 | -17.19 | 0.16 | 0 | -2.4 | 0 | -0.25 | 0 | 2.28 | 338.46 | 0.42 | -60.38 | 0 | 0 | 0.72 | -45.55 | 0.13 | -76.36 | 0.02 | -96.15 | 1.08 | 63.64 | 0.3 | 3.45 | 151.43 | -13.05 |
| 2018 (5) | 2.56 | 0 | -2.04 | 0 | -0.36 | 0 | -0.44 | 0 | 0.52 | 0 | 1.06 | 23.26 | 0 | 0 | 1.33 | 16.79 | 0.55 | -70.74 | 0.52 | -67.7 | 0.66 | -22.35 | 0.29 | 0.0 | 174.15 | 0 |
| 2017 (4) | -1.06 | 0 | -0.62 | 0 | 0.69 | 0 | 0.49 | 0 | -1.68 | 0 | 0.86 | 2.38 | 0 | 0 | 1.14 | 3.0 | 1.88 | -11.74 | 1.61 | -1.83 | 0.85 | -23.42 | 0.29 | 3.57 | -38.55 | 0 |
| 2016 (3) | 2.68 | 215.29 | -0.81 | 0 | -2.36 | 0 | -0.35 | 0 | 1.87 | -54.28 | 0.84 | -48.78 | 0 | 0 | 1.11 | -57.37 | 2.13 | 0 | 1.64 | 300.0 | 1.11 | -23.45 | 0.28 | -56.92 | 88.45 | 161.18 |
| 2015 (2) | 0.85 | 0 | 3.24 | 0 | -5.78 | 0 | -0.26 | 0 | 4.09 | 0 | 1.64 | 2.5 | 0 | 0 | 2.59 | 1.53 | -1.07 | 0 | 0.41 | 0 | 1.45 | -19.89 | 0.65 | -39.25 | 33.86 | 0 |
| 2014 (1) | -3.0 | 0 | -1.55 | 0 | 2.63 | 0 | 0.2 | 0 | -4.55 | 0 | 1.6 | 97.53 | 0 | 0 | 2.55 | 114.72 | -4.16 | 0 | -5.34 | 0 | 1.81 | -22.65 | 1.07 | -23.57 | 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) | -0.89 | -169.7 | -138.36 | -0.23 | 4.17 | 63.49 | 1.75 | 196.61 | 365.15 | 0.12 | 1300.0 | 200.0 | -1.12 | -96.49 | -166.27 | 0.13 | 8.33 | -76.36 | 0 | 0 | 0 | 2.95 | 65.21 | -34.41 | -2.13 | -20.34 | -113.0 | -2.35 | -14.63 | -92.62 | 0.49 | -2.0 | 4.26 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.33 | -148.53 | -127.5 | -0.24 | 17.24 | 67.57 | 0.59 | 171.08 | -46.36 | -0.01 | 0.0 | -105.56 | -0.57 | -246.15 | -223.91 | 0.12 | -36.84 | -79.66 | 0 | 0 | 0 | 1.79 | -2.3 | -60.56 | -1.77 | -90.32 | -90.32 | -2.05 | -75.21 | -115.79 | 0.5 | 4.17 | 6.38 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.68 | 147.89 | 129.06 | -0.29 | 35.56 | 32.56 | -0.83 | -460.87 | -27.69 | -0.01 | 66.67 | 50.0 | 0.39 | 120.86 | 114.08 | 0.19 | 18.75 | -34.48 | 0 | 0 | 0 | 1.83 | 37.74 | -35.18 | -0.93 | -116.28 | -3.33 | -1.17 | -85.71 | 8.59 | 0.48 | 2.13 | 6.67 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -1.42 | -161.21 | 71.49 | -0.45 | 28.57 | 42.31 | 0.23 | 134.85 | -96.37 | -0.03 | -175.0 | 0 | -1.87 | -210.65 | 67.53 | 0.16 | -70.91 | -63.64 | 0 | 0 | 0 | 1.33 | -70.5 | -71.79 | -0.43 | 57.0 | 68.15 | -0.63 | 48.36 | 55.32 | 0.47 | 0.0 | 9.3 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 2.32 | 93.33 | 143.77 | -0.63 | 14.86 | -103.23 | -0.66 | -160.0 | -111.32 | 0.04 | -77.78 | 100.0 | 1.69 | 267.39 | 130.12 | 0.55 | -6.78 | 96.43 | 0 | 0 | 0 | 4.50 | -0.67 | 48.65 | -1.0 | -7.53 | 38.27 | -1.22 | -28.42 | 14.08 | 0.47 | 0.0 | 9.3 | 0.09 | 0.0 | 12.5 | 0.00 | 0 | 0 |
| 22Q3 (15) | 1.2 | 151.28 | 126.2 | -0.74 | -72.09 | -2.78 | 1.1 | 269.23 | -79.89 | 0.18 | 1000.0 | 0 | 0.46 | 116.61 | 108.68 | 0.59 | 103.45 | 37.21 | 0 | 0 | 0 | 4.53 | 60.6 | 5.78 | -0.93 | -3.33 | 16.96 | -0.95 | 25.78 | 18.8 | 0.47 | 4.44 | 17.5 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -2.34 | 53.01 | -254.55 | -0.43 | 44.87 | 8.51 | -0.65 | -110.27 | -162.5 | -0.02 | 0 | 66.67 | -2.77 | 51.91 | -145.13 | 0.29 | -34.09 | -30.95 | 0 | 0 | 0 | 2.82 | -40.06 | -32.63 | -0.9 | 33.33 | -8.43 | -1.28 | 9.22 | -62.03 | 0.45 | 4.65 | 18.42 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -4.98 | 6.04 | -36.44 | -0.78 | -151.61 | -30.0 | 6.33 | 8.58 | 189.04 | 0 | -100.0 | 100.0 | -5.76 | -2.67 | -35.53 | 0.44 | 57.14 | -13.73 | 0 | 0 | 0 | 4.71 | 55.46 | -7.54 | -1.35 | 16.67 | -14.41 | -1.41 | 0.7 | -25.89 | 0.43 | 0.0 | 13.16 | 0.09 | 12.5 | 12.5 | 0.00 | 0 | 0 |
| 21Q4 (12) | -5.3 | -15.72 | -446.41 | -0.31 | 56.94 | -10.71 | 5.83 | 6.58 | 2329.17 | 0.02 | 0 | -75.0 | -5.61 | -5.85 | -548.8 | 0.28 | -34.88 | 33.33 | 0 | 0 | 0 | 3.03 | -29.32 | 44.88 | -1.62 | -44.64 | -194.55 | -1.42 | -21.37 | -238.1 | 0.43 | 7.5 | -2.27 | 0.08 | -11.11 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -4.58 | -593.94 | -582.11 | -0.72 | -53.19 | -148.28 | 5.47 | 425.96 | 379.82 | 0 | 100.0 | 100.0 | -5.3 | -369.03 | -903.03 | 0.43 | 2.38 | 115.0 | 0 | 0 | 0 | 4.29 | 2.28 | 101.07 | -1.12 | -34.94 | -111.32 | -1.17 | -48.1 | -112.73 | 0.4 | 5.26 | 37.93 | 0.09 | 0.0 | 12.5 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.66 | 81.92 | -20.0 | -0.47 | 21.67 | -27.03 | 1.04 | -52.51 | 223.81 | -0.06 | -50.0 | -300.0 | -1.13 | 73.41 | -22.83 | 0.42 | -17.65 | 100.0 | 0 | 0 | 0 | 4.19 | -17.73 | 120.56 | -0.83 | 29.66 | -315.0 | -0.79 | 29.46 | -515.79 | 0.38 | 0.0 | 26.67 | 0.09 | 12.5 | 12.5 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -3.65 | -338.56 | -157.04 | -0.6 | -114.29 | -106.9 | 2.19 | 812.5 | -22.34 | -0.04 | -150.0 | -100.0 | -4.25 | -440.0 | -148.54 | 0.51 | 142.86 | 88.89 | 0 | 0 | 0 | 5.09 | 143.58 | 70.4 | -1.18 | -114.55 | -1211.11 | -1.12 | -166.67 | -558.82 | 0.38 | -13.64 | 31.03 | 0.08 | 0.0 | 14.29 | 0.00 | -100.0 | 100.0 |
| 20Q4 (8) | 1.53 | 61.05 | 71.91 | -0.28 | 3.45 | -187.5 | 0.24 | -78.95 | 148.0 | 0.08 | 188.89 | 124.24 | 1.25 | 89.39 | 3.31 | 0.21 | 5.0 | 625.0 | 0 | 0 | 0 | 2.09 | -1.9 | 847.24 | -0.55 | -3.77 | -311.54 | -0.42 | 23.64 | -290.91 | 0.44 | 51.72 | 83.33 | 0.08 | 0.0 | 0.0 | 1530.00 | 0 | 828.31 |
| 20Q3 (7) | 0.95 | 272.73 | 111.11 | -0.29 | 21.62 | 0 | 1.14 | 235.71 | 184.44 | -0.09 | -400.0 | -125.0 | 0.66 | 171.74 | 46.67 | 0.2 | -4.76 | 81.82 | 0 | 0 | 0 | 2.13 | 12.19 | 131.63 | -0.53 | -165.0 | -60.61 | -0.55 | -389.47 | -139.13 | 0.29 | -3.33 | 3.57 | 0.08 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 20Q2 (6) | -0.55 | 61.27 | -358.33 | -0.37 | -27.59 | -236.36 | -0.84 | -129.79 | -863.64 | 0.03 | 250.0 | 111.54 | -0.92 | 46.2 | -300.0 | 0.21 | -22.22 | 133.33 | 0 | 0 | 0 | 1.90 | -36.44 | 214.42 | -0.2 | -122.22 | -300.0 | 0.19 | 211.76 | 1800.0 | 0.3 | 3.45 | 7.14 | 0.08 | 14.29 | 14.29 | -96.49 | 87.09 | -189.47 |
| 20Q1 (5) | -1.42 | -259.55 | -246.39 | -0.29 | -190.62 | -480.0 | 2.82 | 664.0 | 486.3 | -0.02 | 93.94 | 0.0 | -1.71 | -241.32 | -285.87 | 0.27 | 775.0 | 3.85 | 0 | 0 | 0 | 2.99 | 1168.19 | 93.89 | -0.09 | -134.62 | -200.0 | -0.17 | -177.27 | -666.67 | 0.29 | 20.83 | 3.57 | 0.07 | -12.5 | 0.0 | -747.37 | -553.46 | -392.78 |
| 19Q4 (4) | 0.89 | 97.78 | 0.0 | 0.32 | 0 | 0.0 | -0.5 | 62.96 | 0.0 | -0.33 | -191.67 | 0.0 | 1.21 | 168.89 | 0.0 | -0.04 | -136.36 | 0.0 | 0 | 0 | 0.0 | -0.28 | -130.41 | 0.0 | 0.26 | 178.79 | 0.0 | 0.22 | 195.65 | 0.0 | 0.24 | -14.29 | 0.0 | 0.08 | 0.0 | 0.0 | 164.81 | -52.39 | 0.0 |
| 19Q3 (3) | 0.45 | 475.0 | 0.0 | 0 | 100.0 | 0.0 | -1.35 | -1327.27 | 0.0 | 0.36 | 238.46 | 0.0 | 0.45 | 295.65 | 0.0 | 0.11 | 22.22 | 0.0 | 0 | 0 | 0.0 | 0.92 | 52.29 | 0.0 | -0.33 | -430.0 | 0.0 | -0.23 | -2400.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.08 | 14.29 | 0.0 | 346.15 | 1138.46 | 0.0 |
| 19Q2 (2) | -0.12 | -112.37 | 0.0 | -0.11 | -120.0 | 0.0 | 0.11 | 115.07 | 0.0 | -0.26 | -1200.0 | 0.0 | -0.23 | -125.0 | 0.0 | 0.09 | -65.38 | 0.0 | 0 | 0 | 0.0 | 0.60 | -60.8 | 0.0 | 0.1 | 11.11 | 0.0 | 0.01 | -66.67 | 0.0 | 0.28 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -33.33 | -113.06 | 0.0 |
| 19Q1 (1) | 0.97 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 255.26 | 0.0 | 0.0 |
