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) | 3.47 | 18.03 | 0.2 | 0 | -2.81 | 0 | -0.05 | 0 | 3.67 | 270.71 | 1.06 | 41.33 | -0.1 | 0 | 2.30 | 48.39 | 0.86 | -66.54 | 1.06 | -59.7 | 1.48 | -2.63 | 0.24 | 9.09 | 124.82 | 85.53 |
| 2022 (9) | 2.94 | 0 | -1.95 | 0 | -0.42 | 0 | 0.07 | 75.0 | 0.99 | 0 | 0.75 | -26.47 | -0.51 | 0 | 1.55 | -38.55 | 2.57 | 350.88 | 2.63 | 484.44 | 1.52 | -4.4 | 0.22 | -4.35 | 67.28 | 0 |
| 2021 (8) | -3.15 | 0 | -0.21 | 0 | -0.09 | 0 | 0.04 | 0 | -3.36 | 0 | 1.02 | -23.88 | -0.07 | 0 | 2.52 | -28.36 | 0.57 | 256.25 | 0.45 | 0 | 1.59 | -3.64 | 0.23 | -11.54 | -138.77 | 0 |
| 2020 (7) | 1.82 | 451.52 | 4.26 | 0 | -3.61 | 0 | -0.07 | 0 | 6.08 | 0 | 1.34 | -59.27 | 0.03 | 0 | 3.52 | -61.04 | 0.16 | 0 | -0.12 | 0 | 1.65 | 9.27 | 0.26 | 8.33 | 101.68 | 0 |
| 2019 (6) | 0.33 | 0 | -4.09 | 0 | 3.05 | 89.44 | 0.04 | 0 | -3.76 | 0 | 3.29 | 110.9 | -0.03 | 0 | 9.05 | 122.2 | -1.14 | 0 | -1.89 | 0 | 1.51 | 17.05 | 0.24 | -14.29 | 0.00 | 0 |
| 2018 (5) | -0.4 | 0 | -0.94 | 0 | 1.61 | -67.34 | -0.12 | 0 | -1.34 | 0 | 1.56 | 65.96 | -0.68 | 0 | 4.07 | 55.61 | 0.12 | 0 | 0.07 | 0 | 1.29 | -12.24 | 0.28 | -9.68 | -24.39 | 0 |
| 2017 (4) | 1.87 | 110.11 | -5.87 | 0 | 4.93 | 0 | -0.21 | 0 | -4.0 | 0 | 0.94 | 46.88 | 0.31 | 0 | 2.62 | 65.64 | -0.16 | 0 | -1.25 | 0 | 1.47 | -5.77 | 0.31 | -29.55 | 352.83 | 776.13 |
| 2016 (3) | 0.89 | -75.75 | -0.72 | 0 | -1.51 | 0 | 0.13 | 0 | 0.17 | -94.48 | 0.64 | 56.1 | -0.42 | 0 | 1.58 | 69.81 | 0.42 | -76.8 | 0.21 | -87.5 | 1.56 | -4.88 | 0.44 | 37.5 | 40.27 | -60.06 |
| 2015 (2) | 3.67 | -32.91 | -0.59 | 0 | -3.09 | 0 | -0.58 | 0 | 3.08 | -48.84 | 0.41 | -51.76 | -0.38 | 0 | 0.93 | -52.67 | 1.81 | 30.22 | 1.68 | 216.98 | 1.64 | -0.61 | 0.32 | -8.57 | 100.82 | -53.37 |
| 2014 (1) | 5.47 | 203.89 | 0.55 | 0 | -4.25 | 0 | -0.07 | 0 | 6.02 | 0 | 0.85 | -68.75 | -0.78 | 0 | 1.97 | -69.74 | 1.39 | 0 | 0.53 | 0 | 1.65 | 1.23 | 0.35 | -16.67 | 216.21 | 146.23 |
| 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) | 0.24 | -92.38 | -89.29 | -0.63 | -125.0 | 65.57 | 0.45 | 124.32 | 129.61 | -0.01 | 87.5 | 80.0 | -0.39 | -113.59 | -195.12 | 0.12 | -64.71 | 0.0 | 0.27 | 437.5 | 400.0 | 1.19 | -58.64 | 38.23 | -0.23 | -139.66 | -119.83 | -0.41 | -144.09 | -146.59 | 0.35 | -2.78 | -5.41 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 3.15 | 850.0 | 2150.0 | -0.28 | -131.11 | 61.11 | -1.85 | -137.18 | -115.12 | -0.08 | -233.33 | -700.0 | 2.87 | 497.92 | 594.83 | 0.34 | -17.07 | 112.5 | -0.08 | -700.0 | -157.14 | 2.88 | -17.78 | 136.81 | 0.58 | 93.33 | -29.27 | 0.93 | 520.0 | -9.71 | 0.36 | -5.26 | -5.26 | 0.06 | 0.0 | 20.0 | 233.33 | 427.78 | 2333.33 |
| 23Q2 (18) | -0.42 | -182.35 | -126.09 | 0.9 | 309.09 | 190.32 | -0.78 | -23.81 | -163.41 | 0.06 | 400.0 | -14.29 | 0.48 | -34.25 | -75.0 | 0.41 | 105.0 | 36.67 | -0.01 | 96.43 | 98.21 | 3.50 | 118.49 | 43.56 | 0.3 | 50.0 | -62.03 | 0.15 | -62.5 | -65.12 | 0.38 | -2.56 | -2.56 | 0.06 | 0.0 | 0.0 | -71.19 | -218.64 | -138.91 |
| 23Q1 (17) | 0.51 | -77.23 | 149.04 | 0.22 | 112.02 | -24.14 | -0.63 | 58.55 | -186.3 | -0.02 | 60.0 | -133.33 | 0.73 | 78.05 | 197.33 | 0.2 | 66.67 | 25.0 | -0.28 | -211.11 | 0 | 1.60 | 86.05 | -9.88 | 0.2 | -82.76 | 200.0 | 0.4 | -54.55 | 42.86 | 0.39 | 5.41 | 2.63 | 0.06 | 0.0 | 20.0 | 60.00 | -64.91 | 140.96 |
| 22Q4 (16) | 2.24 | 1500.0 | 235.76 | -1.83 | -154.17 | -405.0 | -1.52 | -76.74 | -226.67 | -0.05 | -400.0 | 0 | 0.41 | 170.69 | 139.05 | 0.12 | -25.0 | -63.64 | -0.09 | -164.29 | 0 | 0.86 | -29.15 | -74.87 | 1.16 | 41.46 | 1557.14 | 0.88 | -14.56 | 54.39 | 0.37 | -2.63 | -5.13 | 0.06 | 20.0 | -14.29 | 170.99 | 1683.21 | 206.74 |
| 22Q3 (15) | 0.14 | -91.3 | 146.67 | -0.72 | -332.26 | -125.0 | -0.86 | -169.92 | -444.0 | -0.01 | -114.29 | -200.0 | -0.58 | -130.21 | 6.45 | 0.16 | -46.67 | -52.94 | 0.14 | 125.0 | 180.0 | 1.22 | -50.15 | -63.43 | 0.82 | 3.8 | 272.73 | 1.03 | 139.53 | 635.71 | 0.38 | -2.56 | -2.56 | 0.05 | -16.67 | 0.0 | 9.59 | -94.76 | 118.54 |
| 22Q2 (14) | 1.61 | 254.81 | 181.73 | 0.31 | 6.9 | 358.33 | 1.23 | 68.49 | 244.71 | 0.07 | 16.67 | 75.0 | 1.92 | 356.0 | 191.87 | 0.3 | 87.5 | 150.0 | -0.56 | 0 | -1300.0 | 2.44 | 37.15 | 96.7 | 0.79 | 495.0 | 1216.67 | 0.43 | 53.57 | 216.22 | 0.39 | 2.63 | -2.5 | 0.06 | 20.0 | 0.0 | 182.95 | 224.9 | 108.36 |
| 22Q1 (13) | -1.04 | 36.97 | -233.33 | 0.29 | -51.67 | 178.38 | 0.73 | -39.17 | 207.35 | 0.06 | 0 | 700.0 | -0.75 | 28.57 | -282.93 | 0.16 | -51.52 | -30.43 | 0 | 0 | 100.0 | 1.78 | -48.12 | -15.73 | -0.2 | -385.71 | -190.91 | 0.28 | -50.88 | 180.0 | 0.38 | -2.56 | -7.32 | 0.05 | -28.57 | -16.67 | -146.48 | 8.56 | -207.04 |
| 21Q4 (12) | -1.65 | -450.0 | -255.66 | 0.6 | 287.5 | 172.73 | 1.2 | 380.0 | 193.75 | 0 | -100.0 | -100.0 | -1.05 | -69.35 | -182.03 | 0.33 | -2.94 | 83.33 | 0 | -100.0 | 100.0 | 3.43 | 3.11 | 106.2 | 0.07 | -68.18 | -80.56 | 0.57 | 307.14 | 147.83 | 0.39 | 0.0 | -2.5 | 0.07 | 40.0 | 16.67 | -160.19 | -209.71 | -204.28 |
| 21Q3 (11) | -0.3 | 84.77 | -165.22 | -0.32 | -166.67 | -900.0 | 0.25 | 129.41 | 125.0 | 0.01 | -75.0 | 107.69 | -0.62 | 70.33 | -224.0 | 0.34 | 183.33 | -22.73 | 0.05 | 225.0 | 0 | 3.33 | 168.09 | -18.57 | 0.22 | 266.67 | -45.0 | 0.14 | 137.84 | -62.16 | 0.39 | -2.5 | -7.14 | 0.05 | -16.67 | -16.67 | -51.72 | 97.64 | -195.58 |
| 21Q2 (10) | -1.97 | -352.56 | -203.08 | -0.12 | 67.57 | -103.34 | -0.85 | -25.0 | 77.03 | 0.04 | 500.0 | -42.86 | -2.09 | -609.76 | -171.09 | 0.12 | -47.83 | -75.0 | -0.04 | 42.86 | 0 | 1.24 | -41.24 | -77.51 | 0.06 | -72.73 | 135.29 | -0.37 | -470.0 | 0.0 | 0.4 | -2.44 | -2.44 | 0.06 | 0.0 | -14.29 | -2188.89 | -1699.57 | -270.43 |
| 21Q1 (9) | 0.78 | -26.42 | -17.89 | -0.37 | -268.18 | -192.5 | -0.68 | 46.88 | -128.69 | -0.01 | -116.67 | -150.0 | 0.41 | -67.97 | -69.63 | 0.23 | 27.78 | -4.17 | -0.07 | -16.67 | -177.78 | 2.11 | 26.96 | -31.98 | 0.22 | -38.89 | 150.0 | 0.1 | -56.52 | 128.57 | 0.41 | 2.5 | 0.0 | 0.06 | 0.0 | -14.29 | 136.84 | -10.92 | -81.27 |
| 20Q4 (8) | 1.06 | 130.43 | 100.0 | 0.22 | 450.0 | 108.94 | -1.28 | -28.0 | -258.02 | 0.06 | 146.15 | 0 | 1.28 | 156.0 | 166.32 | 0.18 | -59.09 | -90.37 | -0.06 | 0 | -108.11 | 1.66 | -59.28 | -91.63 | 0.36 | -10.0 | 192.31 | 0.23 | -37.84 | 128.4 | 0.4 | -4.76 | 5.26 | 0.06 | 0.0 | 0.0 | 153.62 | 183.87 | 0 |
| 20Q3 (7) | 0.46 | 170.77 | 820.0 | 0.04 | -98.89 | 102.29 | -1.0 | 72.97 | -140.0 | -0.13 | -285.71 | -225.0 | 0.5 | -82.99 | 129.41 | 0.44 | -8.33 | -41.33 | 0 | 0 | 100.0 | 4.09 | -25.95 | -51.79 | 0.4 | 335.29 | 766.67 | 0.37 | 200.0 | 186.05 | 0.42 | 2.44 | 10.53 | 0.06 | -14.29 | 0.0 | 54.12 | 109.16 | -89.18 |
| 20Q2 (6) | -0.65 | -168.42 | -3350.0 | 3.59 | 797.5 | 57.46 | -3.7 | -256.12 | -90.72 | 0.07 | 250.0 | -41.67 | 2.94 | 117.78 | 27.83 | 0.48 | 100.0 | -14.29 | 0 | -100.0 | -100.0 | 5.52 | 77.7 | -15.86 | -0.17 | 61.36 | 63.04 | -0.37 | -5.71 | 43.08 | 0.41 | 0.0 | 7.89 | 0.07 | 0.0 | 16.67 | -590.91 | -180.86 | 0 |
| 20Q1 (5) | 0.95 | 79.25 | 451.85 | 0.4 | 116.26 | 118.52 | 2.37 | 192.59 | 41.92 | 0.02 | 0 | 300.0 | 1.35 | 169.95 | 155.56 | 0.24 | -87.17 | 140.0 | 0.09 | -87.84 | 150.0 | 3.10 | -84.38 | 197.13 | -0.44 | -12.82 | -91.3 | -0.35 | 56.79 | 0 | 0.41 | 7.89 | 10.81 | 0.07 | 16.67 | 16.67 | 730.77 | 0 | 1263.82 |
| 19Q4 (4) | 0.53 | 960.0 | 0.0 | -2.46 | -40.57 | 0.0 | 0.81 | -67.6 | 0.0 | 0 | 100.0 | 0.0 | -1.93 | -13.53 | 0.0 | 1.87 | 149.33 | 0.0 | 0.74 | 208.82 | 0.0 | 19.87 | 134.5 | 0.0 | -0.39 | -550.0 | 0.0 | -0.81 | -88.37 | 0.0 | 0.38 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.05 | 150.0 | 0.0 | -1.75 | -176.75 | 0.0 | 2.5 | 228.87 | 0.0 | -0.04 | -133.33 | 0.0 | -1.7 | -173.91 | 0.0 | 0.75 | 33.93 | 0.0 | -0.68 | -855.56 | 0.0 | 8.47 | 29.24 | 0.0 | -0.06 | 86.96 | 0.0 | -0.43 | 33.85 | 0.0 | 0.38 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 500.00 | 0 | 0.0 |
| 19Q2 (2) | 0.02 | 107.41 | 0.0 | 2.28 | 205.56 | 0.0 | -1.94 | -216.17 | 0.0 | 0.12 | 1300.0 | 0.0 | 2.3 | 194.65 | 0.0 | 0.56 | 460.0 | 0.0 | 0.09 | 150.0 | 0.0 | 6.56 | 527.54 | 0.0 | -0.46 | -100.0 | 0.0 | -0.65 | 0 | 0.0 | 0.38 | 2.7 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.27 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -2.43 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -62.79 | 0.0 | 0.0 |
