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) | 0.16 | 0 | -0.27 | 0 | 1.12 | 0 | 0.34 | 0 | -0.11 | 0 | 0.43 | -29.51 | 0 | 0 | 1.40 | -23.41 | -5.61 | 0 | -5.29 | 0 | 2.61 | -20.43 | 0.15 | -28.57 | 0.00 | 0 |
| 2022 (9) | -2.59 | 0 | -0.02 | 0 | -2.09 | 0 | -0.09 | 0 | -2.61 | 0 | 0.61 | -20.78 | 0 | 0 | 1.83 | -11.93 | -6.39 | 0 | -6.31 | 0 | 3.28 | -0.91 | 0.21 | 61.54 | 0.00 | 0 |
| 2021 (8) | 0.23 | -93.82 | 4.09 | 0 | 0.46 | 0 | -0.08 | 0 | 4.32 | 102.82 | 0.77 | 10.0 | 0 | 0 | 2.07 | 19.3 | -5.23 | 0 | -2.43 | 0 | 3.31 | 0.3 | 0.13 | 8.33 | 22.77 | -98.65 |
| 2020 (7) | 3.72 | 197.6 | -1.59 | 0 | -3.35 | 0 | 0.16 | 0 | 2.13 | 0 | 0.7 | -44.44 | 0 | 0 | 1.74 | -30.31 | -3.26 | 0 | -3.2 | 0 | 3.3 | -7.04 | 0.12 | -7.69 | 1690.91 | 21.75 |
| 2019 (6) | 1.25 | 0 | -1.27 | 0 | -1.75 | 0 | -0.39 | 0 | -0.02 | 0 | 1.26 | 13.51 | 0 | 0 | 2.50 | 38.19 | -4.54 | 0 | -3.59 | 0 | 3.55 | 157.25 | 0.13 | 0.0 | 1388.89 | 0 |
| 2018 (5) | -4.35 | 0 | -0.93 | 0 | 0.34 | 0 | 0.18 | 1700.0 | -5.28 | 0 | 1.11 | 37.04 | 0 | 0 | 1.81 | 52.17 | -1.53 | 0 | -0.91 | 0 | 1.38 | -13.21 | 0.13 | -7.14 | -725.00 | 0 |
| 2017 (4) | 4.21 | 24.56 | 12.14 | 1126.26 | -13.5 | 0 | 0.01 | 0 | 16.35 | 274.14 | 0.81 | -6.9 | 0 | 0 | 1.19 | 10.23 | -3.75 | 0 | 4.26 | 0 | 1.59 | -26.05 | 0.14 | -30.0 | 70.28 | -55.5 |
| 2016 (3) | 3.38 | 0 | 0.99 | 0 | -3.19 | 0 | -0.09 | 0 | 4.37 | 0 | 0.87 | -54.21 | 0 | 0 | 1.08 | -47.7 | -2.18 | 0 | -0.21 | 0 | 2.15 | -12.6 | 0.2 | 5.26 | 157.94 | 0 |
| 2015 (2) | -0.49 | 0 | -1.02 | 0 | -0.13 | 0 | 0.06 | 0 | -1.51 | 0 | 1.9 | 38.69 | 0.44 | 0 | 2.06 | 40.14 | -0.93 | 0 | -0.66 | 0 | 2.46 | -9.23 | 0.19 | 11.76 | -24.62 | 0 |
| 2014 (1) | 3.43 | 14.72 | -0.93 | 0 | 0.31 | 0 | -0.12 | 0 | 2.5 | 0 | 1.37 | -66.09 | -0.03 | 0 | 1.47 | -66.18 | -0.84 | 0 | -1.05 | 0 | 2.71 | 4.63 | 0.17 | 0.0 | 187.43 | 27.88 |
| 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) | 0.42 | 255.56 | -75.44 | -0.05 | -25.0 | 72.22 | 0.84 | 366.67 | 179.25 | 0.43 | 4400.0 | 577.78 | 0.37 | 219.35 | -75.82 | 0.09 | 28.57 | -35.71 | 0 | 0 | 0 | 1.02 | -4.88 | -27.13 | -1.87 | -64.04 | -16.15 | -1.74 | -72.28 | -6.75 | 0.58 | -4.92 | -24.68 | 0.03 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.27 | 70.0 | 78.91 | -0.04 | -157.14 | 85.19 | 0.18 | 156.25 | -82.18 | -0.01 | 87.5 | -200.0 | -0.31 | 62.65 | 80.0 | 0.07 | -12.5 | -61.11 | 0 | 0 | 0 | 1.07 | -7.01 | -50.76 | -1.14 | 25.97 | 28.75 | -1.01 | 34.42 | 40.59 | 0.61 | -8.96 | -24.69 | 0.03 | -25.0 | -25.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.9 | -200.0 | -230.43 | 0.07 | 128.0 | -94.17 | -0.32 | -176.19 | 84.39 | -0.08 | -900.0 | -60.0 | -0.83 | -227.69 | -143.92 | 0.08 | -55.56 | 14.29 | 0 | 0 | 0 | 1.15 | -46.28 | 5.57 | -1.54 | -43.93 | 25.24 | -1.54 | -54.0 | 21.03 | 0.67 | -11.84 | -22.09 | 0.04 | -20.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.9 | -47.37 | 124.26 | -0.25 | -38.89 | 67.53 | 0.42 | 139.62 | 4100.0 | 0.01 | 111.11 | -75.0 | 0.65 | -57.52 | 114.51 | 0.18 | 28.57 | -18.18 | 0 | 0 | 0 | 2.14 | 53.37 | -15.65 | -1.07 | 33.54 | 4.46 | -1.0 | 38.65 | 2.91 | 0.76 | -1.3 | -10.59 | 0.05 | -44.44 | 25.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.71 | 233.59 | 40.16 | -0.18 | 33.33 | -104.17 | -1.06 | -204.95 | -53.62 | -0.09 | -1000.0 | 0 | 1.53 | 198.71 | -72.38 | 0.14 | -22.22 | -44.0 | 0 | 0 | 0 | 1.40 | -35.73 | -34.89 | -1.61 | -0.62 | -56.31 | -1.63 | 4.12 | -249.54 | 0.77 | -4.94 | -4.94 | 0.09 | 125.0 | 200.0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -1.28 | -285.51 | -106.45 | -0.27 | -122.5 | -235.0 | 1.01 | 149.27 | 365.79 | 0.01 | 120.0 | 0 | -1.55 | -182.01 | -269.05 | 0.18 | 157.14 | -10.0 | 0 | 0 | 0 | 2.17 | 99.38 | -9.89 | -1.6 | 22.33 | 3.03 | -1.7 | 12.82 | -45.3 | 0.81 | -5.81 | -4.71 | 0.04 | 0.0 | 33.33 | 0.00 | 0 | 0 |
| 22Q2 (14) | 0.69 | 118.6 | 172.63 | 1.2 | 255.84 | 766.67 | -2.05 | -20600.0 | -180.08 | -0.05 | -225.0 | -25.0 | 1.89 | 142.19 | 267.26 | 0.07 | -68.18 | -50.0 | 0 | 0 | 0 | 1.09 | -57.08 | -42.29 | -2.06 | -83.93 | -17.05 | -1.95 | -89.32 | -16.77 | 0.86 | 1.18 | 3.61 | 0.04 | 0.0 | 33.33 | 0.00 | 0 | 0 |
| 22Q1 (13) | -3.71 | -404.1 | -739.66 | -0.77 | -117.82 | -208.0 | 0.01 | 101.45 | 100.98 | 0.04 | 0 | 233.33 | -4.48 | -180.87 | -1457.58 | 0.22 | -12.0 | 29.41 | 0 | 0 | 0 | 2.54 | 18.38 | 45.85 | -1.12 | -8.74 | -41.77 | -1.03 | -194.5 | -51.47 | 0.85 | 4.94 | 2.41 | 0.04 | 33.33 | 33.33 | 0.00 | -100.0 | -100.0 |
| 21Q4 (12) | 1.22 | 296.77 | 4.27 | 4.32 | 2060.0 | 915.09 | -0.69 | -81.58 | 58.68 | 0 | 0 | 100.0 | 5.54 | 1419.05 | 765.62 | 0.25 | 25.0 | 4.17 | 0 | 0 | 0 | 2.15 | -11.05 | 11.05 | -1.03 | 37.58 | -151.22 | 1.09 | 193.16 | 402.78 | 0.81 | -4.71 | -3.57 | 0.03 | 0.0 | -25.0 | 63.21 | 0 | -71.91 |
| 21Q3 (11) | -0.62 | 34.74 | -267.57 | 0.2 | 211.11 | 154.05 | -0.38 | -114.84 | -137.25 | 0 | 100.0 | 100.0 | -0.42 | 62.83 | 0 | 0.2 | 42.86 | 0.0 | 0 | 0 | 0 | 2.41 | 27.69 | 16.89 | -1.65 | 6.25 | -179.66 | -1.17 | 29.94 | -225.0 | 0.85 | 2.41 | 6.25 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.95 | -263.79 | -217.28 | -0.18 | 28.0 | 30.77 | 2.56 | 350.98 | 289.63 | -0.04 | -33.33 | -136.36 | -1.13 | -442.42 | -305.45 | 0.14 | -17.65 | 75.0 | 0 | 0 | 0 | 1.89 | 8.47 | 111.37 | -1.76 | -122.78 | -54.39 | -1.67 | -145.59 | -18.44 | 0.83 | 0.0 | 3.75 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q1 (9) | 0.58 | -50.43 | -57.66 | -0.25 | 52.83 | 40.48 | -1.02 | 38.92 | 25.0 | -0.03 | 70.0 | -115.0 | 0.33 | -48.44 | -65.26 | 0.17 | -29.17 | -5.56 | 0 | 0 | 0 | 1.74 | -9.86 | -10.97 | -0.79 | -92.68 | 30.09 | -0.68 | -88.89 | 35.85 | 0.83 | -1.19 | -4.6 | 0.03 | -25.0 | 0.0 | 322.22 | 43.21 | 0 |
| 20Q4 (8) | 1.17 | 216.22 | 11800.0 | -0.53 | -43.24 | -6.0 | -1.67 | -263.73 | -542.31 | -0.1 | -66.67 | -42.86 | 0.64 | 0 | 225.49 | 0.24 | 20.0 | -42.86 | 0 | 0 | 0 | 1.93 | -6.38 | -33.06 | -0.41 | 30.51 | 60.19 | -0.36 | 0.0 | 67.27 | 0.84 | 5.0 | -1.18 | 0.04 | 33.33 | 0.0 | 225.00 | 185.81 | 0 |
| 20Q3 (7) | 0.37 | -54.32 | 76.19 | -0.37 | -42.31 | 13.95 | 1.02 | 175.56 | 337.21 | -0.06 | -154.55 | -220.0 | 0 | -100.0 | 100.0 | 0.2 | 150.0 | -41.18 | 0 | 0 | 0 | 2.06 | 130.91 | -33.95 | -0.59 | 48.25 | 47.79 | -0.36 | 74.47 | 61.7 | 0.8 | 0.0 | -6.98 | 0.03 | 0.0 | 0.0 | 78.72 | 0 | 0 |
| 20Q2 (6) | 0.81 | -40.88 | 1112.5 | -0.26 | 38.1 | -13.04 | -1.35 | 0.74 | -309.09 | 0.11 | -45.0 | 134.38 | 0.55 | -42.11 | 277.42 | 0.08 | -55.56 | -77.78 | 0 | 0 | 0 | 0.89 | -54.31 | -72.32 | -1.14 | -0.88 | 27.39 | -1.41 | -33.02 | -33.02 | 0.8 | -8.05 | -8.05 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 1.37 | 13800.0 | 22.32 | -0.42 | 16.0 | -281.82 | -1.36 | -423.08 | -86.3 | 0.2 | 385.71 | 500.0 | 0.95 | 286.27 | -5.94 | 0.18 | -57.14 | 20.0 | 0 | 0 | 0 | 1.96 | -32.22 | 81.57 | -1.13 | -9.71 | -39.51 | -1.06 | 3.64 | -116.33 | 0.87 | 2.35 | -10.31 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.01 | -104.76 | 0.0 | -0.5 | -16.28 | 0.0 | -0.26 | 39.53 | 0.0 | -0.07 | -240.0 | 0.0 | -0.51 | -131.82 | 0.0 | 0.42 | 23.53 | 0.0 | 0 | 0 | 0.0 | 2.89 | -7.63 | 0.0 | -1.03 | 8.85 | 0.0 | -1.1 | -17.02 | 0.0 | 0.85 | -1.16 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.21 | 362.5 | 0.0 | -0.43 | -86.96 | 0.0 | -0.43 | -30.3 | 0.0 | 0.05 | 115.62 | 0.0 | -0.22 | 29.03 | 0.0 | 0.34 | -5.56 | 0.0 | 0 | 0 | 0.0 | 3.12 | -3.21 | 0.0 | -1.13 | 28.03 | 0.0 | -0.94 | 11.32 | 0.0 | 0.86 | -1.15 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.08 | -107.14 | 0.0 | -0.23 | -109.09 | 0.0 | -0.33 | 54.79 | 0.0 | -0.32 | -540.0 | 0.0 | -0.31 | -130.69 | 0.0 | 0.36 | 140.0 | 0.0 | 0 | 0 | 0.0 | 3.23 | 199.62 | 0.0 | -1.57 | -93.83 | 0.0 | -1.06 | -116.33 | 0.0 | 0.87 | -10.31 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 1.12 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 219.61 | 0.0 | 0.0 |
