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) | -3.02 | 0 | -1.08 | 0 | 5.69 | -2.07 | -0.09 | 0 | -4.1 | 0 | 0.88 | -78.9 | 0.06 | 0 | 2.22 | -79.86 | 3.07 | 26.86 | 2.52 | 31.25 | 0.75 | 8.7 | 0.06 | 20.0 | -90.69 | 0 |
| 2022 (9) | -1.52 | 0 | -4.65 | 0 | 5.81 | 0 | -0.08 | 0 | -6.17 | 0 | 4.17 | 441.56 | -0.01 | 0 | 11.01 | 398.97 | 2.42 | 59.21 | 1.92 | 28.86 | 0.69 | 21.05 | 0.05 | 0.0 | -57.14 | 0 |
| 2021 (8) | 0.67 | -73.41 | -0.53 | 0 | -0.12 | 0 | 0.03 | -76.92 | 0.14 | -92.82 | 0.77 | 1000.0 | 0.01 | -50.0 | 2.21 | 852.22 | 1.52 | 34.51 | 1.49 | 28.45 | 0.57 | 21.28 | 0.05 | -28.57 | 31.75 | -78.58 |
| 2020 (7) | 2.52 | 0 | -0.57 | 0 | -2.01 | 0 | 0.13 | -27.78 | 1.95 | 0 | 0.07 | -92.31 | 0.02 | 100.0 | 0.23 | -92.26 | 1.13 | 105.45 | 1.16 | 0.0 | 0.47 | 14.63 | 0.07 | -12.5 | 148.24 | 0 |
| 2019 (6) | -0.08 | 0 | -0.6 | 0 | 2.35 | 0 | 0.18 | 0 | -0.68 | 0 | 0.91 | -53.57 | 0.01 | 0.0 | 2.99 | -48.78 | 0.55 | -43.3 | 1.16 | 0.0 | 0.41 | 105.0 | 0.08 | 0.0 | -4.85 | 0 |
| 2018 (5) | 8.71 | 0 | -3.31 | 0 | -8.03 | 0 | -0.1 | 0 | 5.4 | 0 | 1.96 | 600.0 | 0.01 | -80.0 | 5.84 | 588.1 | 0.97 | 25.97 | 1.16 | 61.11 | 0.2 | 33.33 | 0.08 | 0.0 | 604.86 | 0 |
| 2017 (4) | -6.84 | 0 | -0.52 | 0 | 7.63 | 694.79 | 0.2 | 0 | -7.36 | 0 | 0.28 | 75.0 | 0.05 | 400.0 | 0.85 | 43.15 | 0.77 | 156.67 | 0.72 | 44.0 | 0.15 | 0.0 | 0.08 | 33.33 | -720.00 | 0 |
| 2016 (3) | -0.09 | 0 | 0.37 | 0 | 0.96 | -72.57 | 0 | 0 | 0.28 | 0 | 0.16 | 100.0 | 0.01 | -80.0 | 0.59 | 67.82 | 0.3 | 30.43 | 0.5 | 51.52 | 0.15 | 7.14 | 0.06 | 0.0 | -12.68 | 0 |
| 2015 (2) | -1.61 | 0 | -1.43 | 0 | 3.5 | 91.26 | 0.03 | 0 | -3.04 | 0 | 0.08 | -11.11 | 0.05 | -61.54 | 0.35 | -24.31 | 0.23 | 0 | 0.33 | 50.0 | 0.14 | -6.67 | 0.06 | 0.0 | -303.77 | 0 |
| 2014 (1) | -2.54 | 0 | -0.52 | 0 | 1.83 | 0 | -0.04 | 0 | -3.06 | 0 | 0.09 | 28.57 | 0.13 | 550.0 | 0.47 | 48.72 | -0.04 | 0 | 0.22 | 0 | 0.15 | -6.25 | 0.06 | 0.0 | -590.70 | 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) | -2.69 | -164.35 | -772.5 | -0.15 | 74.14 | 95.38 | 4.86 | 232.07 | 129.25 | -0.01 | 90.91 | 50.0 | -2.84 | -178.89 | 0.35 | 0.02 | -96.43 | -99.31 | 0.06 | 0 | 700.0 | 0.15 | -97.27 | -99.39 | 1.42 | 517.39 | 173.08 | 0.68 | 11.48 | 300.0 | 0.21 | 10.53 | 16.67 | 0.02 | 0.0 | 100.0 | -295.60 | -157.99 | -366.04 |
| 23Q3 (19) | 4.18 | 4280.0 | 68.55 | -0.58 | -163.64 | -5900.0 | -3.68 | -328.57 | -132.91 | -0.11 | -175.0 | -650.0 | 3.6 | 1225.0 | 44.58 | 0.56 | 833.33 | 5500.0 | 0 | 100.0 | -100.0 | 5.66 | 626.66 | 4112.74 | 0.23 | -36.11 | -25.81 | 0.61 | 35.56 | 0.0 | 0.19 | 11.76 | 5.56 | 0.02 | 100.0 | 100.0 | 509.76 | 3311.46 | 64.44 |
| 23Q2 (18) | -0.1 | 97.73 | 91.6 | -0.22 | -57.14 | 76.09 | 1.61 | -44.67 | -9.55 | -0.04 | -180.0 | -300.0 | -0.32 | 92.97 | 84.83 | 0.06 | -75.0 | -92.94 | -0.02 | -200.0 | 0 | 0.78 | -70.16 | -90.21 | 0.36 | -66.04 | -57.14 | 0.45 | -42.31 | -21.05 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -15.87 | 96.54 | 90.0 |
| 23Q1 (17) | -4.41 | -1202.5 | -36.96 | -0.14 | 95.69 | 71.43 | 2.91 | 37.26 | -16.38 | 0.05 | 350.0 | 171.43 | -4.55 | -59.65 | -22.64 | 0.24 | -91.67 | -44.19 | 0.02 | 300.0 | 0 | 2.61 | -89.78 | -48.38 | 1.06 | 103.85 | 39.47 | 0.78 | 358.82 | 34.48 | 0.17 | -5.56 | 6.25 | 0.01 | 0.0 | 0.0 | -459.38 | -513.44 | -7.0 |
| 22Q4 (16) | 0.4 | -83.87 | -82.53 | -3.25 | -32600.0 | -3711.11 | 2.12 | 234.18 | 199.53 | -0.02 | -200.0 | -133.33 | -2.85 | -214.46 | -219.75 | 2.88 | 28700.0 | 14300.0 | -0.01 | -200.0 | 0 | 25.55 | 18912.6 | 16676.57 | 0.52 | 67.74 | 48.57 | 0.17 | -72.13 | -62.22 | 0.18 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 111.11 | -64.16 | -70.4 |
| 22Q3 (15) | 2.48 | 308.4 | 49.4 | 0.01 | 101.09 | 102.86 | -1.58 | -188.76 | -43.64 | 0.02 | 300.0 | 0 | 2.49 | 218.01 | 90.08 | 0.01 | -98.82 | -97.22 | 0.01 | 0 | 0 | 0.13 | -98.31 | -97.34 | 0.31 | -63.1 | -47.46 | 0.61 | 7.02 | 19.61 | 0.18 | 5.88 | 28.57 | 0.01 | 0.0 | 0.0 | 310.00 | 295.38 | 23.25 |
| 22Q2 (14) | -1.19 | 63.04 | 66.38 | -0.92 | -87.76 | -441.18 | 1.78 | -48.85 | 41.27 | -0.01 | 85.71 | -150.0 | -2.11 | 43.13 | 43.13 | 0.85 | 97.67 | 4150.0 | 0 | 0 | -100.0 | 7.96 | 57.33 | 3007.91 | 0.84 | 10.53 | 154.55 | 0.57 | -1.72 | 90.0 | 0.17 | 6.25 | 30.77 | 0.01 | 0.0 | 0.0 | -158.67 | 63.04 | 80.28 |
| 22Q1 (13) | -3.22 | -240.61 | -1388.0 | -0.49 | -644.44 | -390.0 | 3.48 | 263.38 | 88.11 | -0.07 | -216.67 | -40.0 | -3.71 | -255.88 | -2573.33 | 0.43 | 2050.0 | 16.22 | 0 | 0 | 0 | 5.06 | 3221.12 | -6.48 | 0.76 | 117.14 | 216.67 | 0.58 | 28.89 | 152.17 | 0.16 | 6.67 | 14.29 | 0.01 | 0.0 | 0.0 | -429.33 | -214.36 | -752.59 |
| 21Q4 (12) | 2.29 | 37.95 | -14.55 | 0.09 | 125.71 | 119.15 | -2.13 | -93.64 | -184.0 | 0.06 | 0 | 100.0 | 2.38 | 81.68 | 7.69 | 0.02 | -94.44 | -33.33 | 0 | 0 | -100.0 | 0.15 | -96.98 | -46.53 | 0.35 | -40.68 | 0 | 0.45 | -11.76 | 350.0 | 0.15 | 7.14 | 25.0 | 0.01 | 0.0 | 0.0 | 375.41 | 49.26 | -67.78 |
| 21Q3 (11) | 1.66 | 146.89 | 147.76 | -0.35 | -105.88 | -294.44 | -1.1 | -187.3 | 0.0 | 0 | -100.0 | -100.0 | 1.31 | 135.31 | 54.12 | 0.36 | 1700.0 | 3500.0 | 0 | -100.0 | 0 | 5.05 | 1871.67 | 3565.64 | 0.59 | 78.79 | 0.0 | 0.51 | 70.0 | 8.51 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | -50.0 | 251.52 | 131.26 | 128.99 |
| 21Q2 (10) | -3.54 | -1516.0 | -661.9 | -0.17 | -70.0 | -70.0 | 1.26 | -31.89 | 208.62 | 0.02 | 140.0 | 300.0 | -3.71 | -2573.33 | -800.0 | 0.02 | -94.59 | 100.0 | 0.02 | 0 | 300.0 | 0.26 | -95.27 | 77.46 | 0.33 | 37.5 | -37.74 | 0.3 | 30.43 | -43.4 | 0.13 | -7.14 | 8.33 | 0.01 | 0.0 | -50.0 | -804.55 | -1322.91 | -955.63 |
| 21Q1 (9) | 0.25 | -90.67 | 117.12 | -0.1 | 78.72 | 44.44 | 1.85 | 346.67 | 85.0 | -0.05 | -266.67 | -200.0 | 0.15 | -93.21 | 109.15 | 0.37 | 1133.33 | 1750.0 | 0 | -100.0 | -100.0 | 5.41 | 1798.68 | 1387.57 | 0.24 | 0 | 2300.0 | 0.23 | 130.0 | 360.0 | 0.14 | 16.67 | 16.67 | 0.01 | 0.0 | -50.0 | 65.79 | -94.35 | 108.56 |
| 20Q4 (8) | 2.68 | 300.0 | 346.67 | -0.47 | -361.11 | -147.96 | -0.75 | 31.82 | -174.26 | 0.03 | -57.14 | 0 | 2.21 | 160.0 | 39.87 | 0.03 | 200.0 | -25.0 | 0.02 | 0 | 0 | 0.28 | 106.84 | -13.68 | 0 | -100.0 | -100.0 | 0.1 | -78.72 | -78.26 | 0.12 | 0.0 | 9.09 | 0.01 | -50.0 | -50.0 | 1165.22 | 960.87 | 1045.8 |
| 20Q3 (7) | 0.67 | 6.35 | -69.68 | 0.18 | 280.0 | 200.0 | -1.1 | 5.17 | 59.41 | 0.07 | 800.0 | -46.15 | 0.85 | 60.38 | -58.13 | 0.01 | 0.0 | -85.71 | 0 | 100.0 | 0 | 0.14 | -4.55 | -87.62 | 0.59 | 11.32 | 136.0 | 0.47 | -11.32 | 27.03 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 109.84 | 16.81 | -75.15 |
| 20Q2 (6) | 0.63 | 143.15 | 21.15 | -0.1 | 44.44 | 73.68 | -1.16 | -216.0 | -2800.0 | -0.01 | -120.0 | -125.0 | 0.53 | 132.32 | 278.57 | 0.01 | -50.0 | -97.96 | -0.01 | -200.0 | -200.0 | 0.14 | -60.32 | -98.22 | 0.53 | 5200.0 | 307.69 | 0.53 | 960.0 | 112.0 | 0.12 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 94.03 | 112.24 | -33.09 |
| 20Q1 (5) | -1.46 | -343.33 | 57.18 | -0.18 | -118.37 | 82.35 | 1.0 | -0.99 | -75.49 | 0.05 | 0 | 150.0 | -1.64 | -203.8 | 62.98 | 0.02 | -50.0 | -93.55 | 0.01 | 0 | 0 | 0.36 | 10.18 | -93.02 | 0.01 | -93.33 | -50.0 | 0.05 | -89.13 | -37.5 | 0.12 | 9.09 | 33.33 | 0.02 | 0.0 | 0.0 | -768.42 | -855.61 | 57.18 |
| 19Q4 (4) | 0.6 | -72.85 | 0.0 | 0.98 | 644.44 | 0.0 | 1.01 | 137.27 | 0.0 | 0 | -100.0 | 0.0 | 1.58 | -22.17 | 0.0 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0.0 | 0.33 | -70.34 | 0.0 | 0.15 | -40.0 | 0.0 | 0.46 | 24.32 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 101.69 | -76.99 | 0.0 |
| 19Q3 (3) | 2.21 | 325.0 | 0.0 | -0.18 | 52.63 | 0.0 | -2.71 | -6675.0 | 0.0 | 0.13 | 225.0 | 0.0 | 2.03 | 1350.0 | 0.0 | 0.07 | -85.71 | 0.0 | 0 | -100.0 | 0.0 | 1.11 | -86.28 | 0.0 | 0.25 | 92.31 | 0.0 | 0.37 | 48.0 | 0.0 | 0.11 | 10.0 | 0.0 | 0.02 | 0.0 | 0.0 | 442.00 | 214.5 | 0.0 |
| 19Q2 (2) | 0.52 | 115.25 | 0.0 | -0.38 | 62.75 | 0.0 | -0.04 | -100.98 | 0.0 | 0.04 | 100.0 | 0.0 | 0.14 | 103.16 | 0.0 | 0.49 | 58.06 | 0.0 | 0.01 | 0 | 0.0 | 8.11 | 55.71 | 0.0 | 0.13 | 550.0 | 0.0 | 0.25 | 212.5 | 0.0 | 0.1 | 11.11 | 0.0 | 0.02 | 0.0 | 0.0 | 140.54 | 107.83 | 0.0 |
| 19Q1 (1) | -3.41 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -4.43 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.21 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1794.74 | 0.0 | 0.0 |
