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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | -0.94 | 0 | -0.27 | 0 | 1.6 | -72.97 | 0.06 | 0 | -1.21 | 0 | 0.36 | 20.0 | 0 | 0 | 1.70 | 43.28 | 0.38 | -82.08 | 0.02 | -98.61 | 0.62 | 12.73 | 0.02 | 0.0 | -142.42 | 0 |
| 2021 (9) | -5.67 | 0 | -0.78 | 0 | 5.92 | 557.78 | -0.11 | 0 | -6.45 | 0 | 0.3 | -74.36 | 0 | 0 | 1.19 | -80.48 | 2.12 | 253.33 | 1.44 | 1340.0 | 0.55 | 12.24 | 0.02 | 100.0 | -282.09 | 0 |
| 2020 (8) | 1.83 | 0 | -1.83 | 0 | 0.9 | -72.14 | -0.15 | 0 | 0 | 0 | 1.17 | -27.78 | 0 | 0 | 6.09 | -22.63 | 0.6 | 76.47 | 0.1 | 900.0 | 0.49 | 58.06 | 0.01 | 0.0 | 305.00 | 0 |
| 2019 (7) | -1.36 | 0 | -1.81 | 0 | 3.23 | -48.97 | -0.15 | 0 | -3.17 | 0 | 1.62 | 107.69 | 0 | 0 | 7.87 | 135.34 | 0.34 | -59.52 | 0.01 | -98.57 | 0.31 | -20.51 | 0.01 | -80.0 | -412.12 | 0 |
| 2018 (6) | -4.54 | 0 | -1.45 | 0 | 6.33 | 18.76 | -0.01 | 0 | -5.99 | 0 | 0.78 | 136.36 | 0 | 0 | 3.34 | 151.47 | 0.84 | 342.11 | 0.7 | 105.88 | 0.39 | -15.22 | 0.05 | -50.0 | -398.25 | 0 |
| 2017 (5) | -6.24 | 0 | -1.52 | 0 | 5.33 | -26.28 | 0.41 | 70.83 | -7.76 | 0 | 0.33 | -94.1 | 0 | 0 | 1.33 | -95.4 | 0.19 | 0 | 0.34 | 0 | 0.46 | 15.0 | 0.1 | 0.0 | -693.33 | 0 |
| 2016 (4) | 0.78 | 358.82 | -5.42 | 0 | 7.23 | 0 | 0.24 | -36.84 | -4.64 | 0 | 5.59 | 3005.56 | 0 | 0 | 28.89 | 2517.65 | -1.38 | 0 | -1.54 | 0 | 0.4 | 11.11 | 0.1 | -9.09 | 0.00 | 0 |
| 2015 (3) | 0.17 | 0 | -0.14 | 0 | -0.57 | 0 | 0.38 | 0 | 0.03 | 0 | 0.18 | -18.18 | 0 | 0 | 1.10 | -8.4 | -1.88 | 0 | -1.91 | 0 | 0.36 | 9.09 | 0.11 | 0.0 | 0.00 | 0 |
| 2014 (2) | -0.54 | 0 | -0.47 | 0 | 0.91 | 2175.0 | -0.08 | 0 | -1.01 | 0 | 0.22 | 83.33 | 0 | 0 | 1.20 | 56.93 | -0.34 | 0 | -0.36 | 0 | 0.33 | 3.12 | 0.11 | 22.22 | -675.00 | 0 |
| 2013 (1) | -0.8 | 0 | 0.96 | 0 | 0.04 | 0 | -0.04 | 0 | 0.16 | 0 | 0.12 | 0 | 0 | 0 | 0.77 | 0 | -0.95 | 0 | -1.31 | 0 | 0.32 | 0 | 0.09 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 0.29 | 0 | -68.13 | -0.09 | -200.0 | 97.25 | -0.12 | 83.78 | -107.19 | 0.61 | 52.5 | 6200.0 | 0.2 | 766.67 | 108.47 | 0.03 | 50.0 | -70.0 | 0 | 0 | 0 | 2.13 | 285.11 | -33.4 | -2.84 | -123.62 | -1320.0 | -2.39 | -123.36 | -753.57 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (19) | 0 | 100.0 | 100.0 | -0.03 | -200.0 | 93.18 | -0.74 | -165.49 | -156.06 | 0.4 | 671.43 | 1233.33 | -0.03 | 96.0 | 96.55 | 0.02 | -50.0 | -75.0 | 0 | 0 | 0 | 0.55 | -63.4 | -60.29 | -1.27 | -38.04 | -395.35 | -1.07 | -8.08 | -586.36 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (18) | -0.78 | -39.29 | 8.24 | 0.03 | -99.1 | -75.0 | 1.13 | 162.78 | 175.61 | -0.07 | -150.0 | 30.0 | -0.75 | -127.17 | -2.74 | 0.04 | -42.86 | -63.64 | 0 | 0 | 0 | 1.51 | 57.41 | -32.21 | -0.92 | -206.67 | -304.44 | -0.99 | -280.77 | -391.18 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (17) | -0.56 | -161.54 | 18.84 | 3.32 | 201.53 | 456.99 | -1.8 | -207.78 | -201.69 | 0.14 | 1500.0 | -12.5 | 2.76 | 216.95 | 270.37 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0 | 0.96 | -69.99 | 16.16 | -0.3 | -50.0 | -137.5 | -0.26 | 7.14 | -142.62 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (16) | 0.91 | 311.63 | 166.42 | -3.27 | -643.18 | -1321.74 | 1.67 | 26.52 | 173.77 | -0.01 | -133.33 | 66.67 | -2.36 | -171.26 | -47.5 | 0.1 | 25.0 | 100.0 | 0 | 0 | 0 | 3.19 | 129.63 | 357.51 | -0.2 | -146.51 | -130.77 | -0.28 | -227.27 | -165.12 | 0.15 | -6.25 | 7.14 | 0.01 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (15) | -0.43 | 49.41 | 81.39 | -0.44 | -466.67 | -633.33 | 1.32 | 221.95 | -66.67 | 0.03 | 130.0 | 127.27 | -0.87 | -19.18 | 63.29 | 0.08 | -27.27 | -11.11 | 0 | 0 | 0 | 1.39 | -37.52 | -10.49 | 0.43 | -4.44 | -29.51 | 0.22 | -35.29 | -48.84 | 0.16 | 0.0 | 14.29 | 0 | 0 | 0 | -113.16 | 33.44 | 72.08 |
| 22Q1 (14) | -0.85 | -23.19 | 34.62 | 0.12 | 112.9 | -72.73 | 0.41 | -76.84 | 197.62 | -0.1 | -162.5 | 23.08 | -0.73 | 54.94 | 15.12 | 0.11 | 57.14 | 22.22 | 0 | 0 | 0 | 2.23 | 169.75 | -5.98 | 0.45 | -43.75 | 542.86 | 0.34 | -44.26 | 1233.33 | 0.16 | 14.29 | 23.08 | 0 | 0 | 0 | -170.00 | -84.78 | 86.92 |
| 21Q4 (13) | -0.69 | 49.64 | -132.09 | -0.93 | -304.35 | -32.86 | 1.77 | 190.16 | 1280.0 | 0.16 | 633.33 | -20.0 | -1.62 | -1.25 | -211.72 | 0.07 | 40.0 | -58.82 | 0 | 0 | 0 | 0.83 | 18.21 | -63.19 | 0.8 | 23.08 | 344.44 | 0.61 | 41.86 | 1933.33 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -92.00 | 61.72 | -107.27 |
| 21Q3 (12) | -1.37 | 40.69 | 0 | -0.23 | -283.33 | -360.0 | 0.61 | -84.6 | 569.23 | -0.03 | 72.73 | -250.0 | -1.6 | 32.49 | -3100.0 | 0.05 | -44.44 | 0.0 | 0 | 0 | 0 | 0.70 | -55.07 | -35.61 | 0.65 | 6.56 | 261.11 | 0.43 | 0.0 | 2050.0 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | -240.35 | 40.69 | 0 |
| 21Q2 (11) | -2.31 | -77.69 | -272.58 | -0.06 | -113.64 | 88.89 | 3.96 | 1042.86 | 202.29 | -0.11 | 15.38 | 73.17 | -2.37 | -175.58 | -104.31 | 0.09 | 0.0 | -65.38 | 0 | 0 | 0 | 1.55 | -34.37 | -75.55 | 0.61 | 771.43 | 577.78 | 0.43 | 1533.33 | 2050.0 | 0.14 | 7.69 | 27.27 | 0 | 0 | 0 | -405.26 | 68.83 | 15.03 |
| 21Q1 (10) | -1.3 | -160.47 | -519.35 | 0.44 | 162.86 | 181.48 | -0.42 | -180.0 | -223.08 | -0.13 | -165.0 | -425.0 | -0.86 | -159.31 | -273.91 | 0.09 | -47.06 | -86.96 | 0 | 0 | 0 | 2.37 | 5.6 | -89.94 | 0.07 | -61.11 | -50.0 | -0.03 | -200.0 | -200.0 | 0.13 | -7.14 | 18.18 | 0 | 0 | 0 | -1300.00 | -202.79 | -687.1 |
| 20Q4 (9) | 2.15 | 0 | 280.67 | -0.7 | -1300.0 | 38.6 | -0.15 | -15.38 | -105.66 | 0.2 | 900.0 | 766.67 | 1.45 | 3000.0 | 162.23 | 0.17 | 240.0 | -85.95 | 0 | 0 | 0 | 2.24 | 106.78 | -84.49 | 0.18 | 0.0 | 157.14 | 0.03 | 50.0 | 400.0 | 0.14 | 7.69 | 75.0 | 0 | 0 | 0 | 1264.71 | 0 | 174.39 |
| 20Q3 (8) | 0 | 100.0 | -100.0 | -0.05 | 90.74 | -129.41 | -0.13 | -109.92 | 77.19 | 0.02 | 104.88 | 166.67 | -0.05 | 95.69 | -107.81 | 0.05 | -80.77 | -64.29 | 0 | 0 | 0 | 1.08 | -82.94 | -58.55 | 0.18 | 100.0 | -25.0 | 0.02 | 0.0 | -88.24 | 0.13 | 18.18 | 62.5 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q2 (7) | -0.62 | -300.0 | -189.86 | -0.54 | 0.0 | 28.95 | 1.31 | 1107.69 | 624.0 | -0.41 | -1125.0 | -200.0 | -1.16 | -404.35 | -1557.14 | 0.26 | -62.32 | 18.18 | 0 | 0 | 0 | 6.36 | -73.01 | 4.02 | 0.09 | -35.71 | 400.0 | 0.02 | -33.33 | 112.5 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | -476.92 | -315.38 | 0 |
| 20Q1 (6) | 0.31 | 126.05 | 123.31 | -0.54 | 52.63 | -575.0 | -0.13 | -104.91 | -109.29 | 0.04 | 233.33 | 108.0 | -0.23 | 90.13 | 83.69 | 0.69 | -42.98 | 1280.0 | 0 | 0 | 0 | 23.55 | 62.9 | 1430.72 | 0.14 | 100.0 | 133.33 | 0.03 | 400.0 | 200.0 | 0.11 | 37.5 | 57.14 | 0 | 0 | 0 | 221.43 | 113.03 | 113.32 |
| 19Q4 (5) | -1.19 | -353.19 | -38.37 | -1.14 | -770.59 | -90.0 | 2.65 | 564.91 | 188.04 | -0.03 | 0.0 | -115.0 | -2.33 | -464.06 | -59.59 | 1.21 | 764.29 | 168.89 | 0 | 0 | 0 | 14.46 | 452.44 | 173.39 | 0.07 | -70.83 | -80.0 | -0.01 | -105.88 | -103.7 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | -1700.00 | -1004.26 | -512.79 |
| 19Q3 (4) | 0.47 | -31.88 | 0.0 | 0.17 | 122.37 | 0.0 | -0.57 | -128.0 | 0.0 | -0.03 | -107.32 | 0.0 | 0.64 | 1014.29 | 0.0 | 0.14 | -36.36 | 0.0 | 0 | 0 | 0.0 | 2.62 | -57.18 | 0.0 | 0.24 | 900.0 | 0.0 | 0.17 | 206.25 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 188.00 | 0 | 0.0 |
| 19Q2 (3) | 0.69 | 151.88 | 0.0 | -0.76 | -850.0 | 0.0 | -0.25 | -117.86 | 0.0 | 0.41 | 182.0 | 0.0 | -0.07 | 95.04 | 0.0 | 0.22 | 340.0 | 0.0 | 0 | 0 | 0.0 | 6.11 | 297.22 | 0.0 | -0.03 | -150.0 | 0.0 | -0.16 | -1700.0 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (2) | -1.33 | -54.65 | 0.0 | -0.08 | 86.67 | 0.0 | 1.4 | 52.17 | 0.0 | -0.5 | -350.0 | 0.0 | -1.41 | 3.42 | 0.0 | 0.05 | -88.89 | 0.0 | 0 | 0 | 0.0 | 1.54 | -70.91 | 0.0 | 0.06 | -82.86 | 0.0 | 0.01 | -96.3 | 0.0 | 0.07 | 75.0 | 0.0 | 0 | 0 | 0.0 | -1662.50 | -499.27 | 0.0 |
| 18Q4 (1) | -0.86 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -1.46 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.29 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -277.42 | 0.0 | 0.0 |
