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) | 0.31 | -32.61 | 2.09 | 0 | -1.43 | 0 | 0.27 | -76.92 | 2.4 | 0 | 1.02 | 70.0 | 0 | 0 | 2.70 | 104.79 | -0.68 | 0 | 0.44 | 0 | 1.33 | -11.33 | 0.11 | 37.5 | 16.49 | 0 |
| 2022 (9) | 0.46 | 0 | -1.53 | 0 | -2.12 | 0 | 1.17 | 0 | -1.07 | 0 | 0.6 | -64.07 | -1.15 | 0 | 1.32 | -62.66 | -1.05 | 0 | -1.58 | 0 | 1.5 | -0.66 | 0.08 | 0.0 | 0.00 | 0 |
| 2021 (8) | -1.12 | 0 | -1.69 | 0 | 1.21 | 9.01 | -0.11 | 0 | -2.81 | 0 | 1.67 | 81.52 | -0.09 | 0 | 3.54 | 60.07 | -3.16 | 0 | -3.22 | 0 | 1.51 | -2.58 | 0.08 | -27.27 | 0.00 | 0 |
| 2020 (7) | -1.24 | 0 | -2.02 | 0 | 1.11 | -59.04 | -0.32 | 0 | -3.26 | 0 | 0.92 | 10.84 | 0 | 0 | 2.21 | 20.37 | -1.45 | 0 | -1.2 | 0 | 1.55 | -6.06 | 0.11 | 10.0 | -269.57 | 0 |
| 2019 (6) | 2.71 | 560.98 | -0.59 | 0 | 2.71 | 0 | 0.18 | 0 | 2.12 | 0 | 0.83 | -23.15 | 0 | 0 | 1.84 | -17.27 | -0.66 | 0 | -0.16 | 0 | 1.65 | 2.48 | 0.1 | 42.86 | 170.44 | -58.43 |
| 2018 (5) | 0.41 | -71.53 | -1.05 | 0 | -1.05 | 0 | -0.06 | 0 | -0.64 | 0 | 1.08 | -29.41 | 0 | 0 | 2.22 | -26.22 | -1.81 | 0 | -1.58 | 0 | 1.61 | -4.17 | 0.07 | 0.0 | 410.00 | 295.76 |
| 2017 (4) | 1.44 | 2300.0 | -0.96 | 0 | 1.54 | 140.62 | 0.18 | 0 | 0.48 | 0 | 1.53 | -10.53 | 0.02 | 0 | 3.01 | -8.05 | -0.9 | 0 | -0.36 | 0 | 1.68 | 1.2 | 0.07 | -41.67 | 103.60 | 4682.73 |
| 2016 (3) | 0.06 | -97.56 | -1.96 | 0 | 0.64 | 0 | -0.25 | 0 | -1.9 | 0 | 1.71 | -21.56 | 0 | 0 | 3.27 | -21.48 | 0.62 | -36.73 | 0.99 | 560.0 | 1.66 | 3.11 | 0.12 | -20.0 | 2.17 | -98.32 |
| 2015 (2) | 2.46 | -18.54 | -2.21 | 0 | -2.28 | 0 | 0.41 | 485.71 | 0.25 | -86.26 | 2.18 | 26.01 | 0 | 0 | 4.17 | 29.12 | 0.98 | 164.86 | 0.15 | -21.05 | 1.61 | 5.23 | 0.15 | -16.67 | 128.80 | -18.97 |
| 2014 (1) | 3.02 | 60.64 | -1.2 | 0 | 0.86 | 0 | 0.07 | 0 | 1.82 | 0 | 1.73 | 4.85 | 0 | 0 | 3.23 | 20.9 | 0.37 | -76.43 | 0.19 | -84.55 | 1.53 | 7.75 | 0.18 | 0.0 | 158.95 | 139.27 |
| 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) | 1.22 | 551.85 | 680.95 | -0.48 | -237.14 | 36.84 | -0.77 | -283.33 | 33.62 | -0.25 | -225.0 | 64.79 | 0.74 | 825.0 | 176.29 | 0.57 | 46.15 | 337.5 | 0 | 0 | 100.0 | 6.03 | 40.12 | 377.71 | -0.21 | -162.5 | -625.0 | 0.26 | 966.67 | 85.71 | 0.32 | -3.03 | -13.51 | 0.03 | 0.0 | 50.0 | 200.00 | 344.44 | 604.76 |
| 23Q3 (19) | -0.27 | 78.91 | -111.3 | 0.35 | -63.16 | 294.44 | 0.42 | 425.0 | 321.05 | 0.2 | -20.0 | -75.0 | 0.08 | 124.24 | -96.38 | 0.39 | 0 | 1075.0 | 0 | -100.0 | 0 | 4.30 | 0 | 1393.54 | -0.08 | 11.11 | -233.33 | -0.03 | -127.27 | 72.73 | 0.33 | 0.0 | -10.81 | 0.03 | 50.0 | 50.0 | -81.82 | 70.6 | -109.59 |
| 23Q2 (18) | -1.28 | -300.0 | -16.36 | 0.95 | -25.78 | 1155.56 | 0.08 | 106.9 | 132.0 | 0.25 | 257.14 | -50.98 | -0.33 | -117.19 | 72.27 | 0 | -100.0 | -100.0 | 0.29 | 200.0 | 680.0 | -0.00 | -100.0 | -100.0 | -0.09 | 68.97 | 80.43 | 0.11 | 10.0 | 120.75 | 0.33 | -5.71 | -13.16 | 0.02 | 0.0 | 0.0 | -278.26 | -304.35 | 0 |
| 23Q1 (17) | 0.64 | 404.76 | 201.59 | 1.28 | 268.42 | 350.98 | -1.16 | 0.0 | -123.08 | 0.07 | 109.86 | -87.93 | 1.92 | 297.94 | 268.42 | 0.05 | 120.83 | -92.54 | -0.29 | 74.78 | -680.0 | 0.55 | 125.38 | -91.82 | -0.29 | -825.0 | 57.97 | 0.1 | -28.57 | 109.17 | 0.35 | -5.41 | -7.89 | 0.02 | 0.0 | 0.0 | 136.17 | 443.67 | 0 |
| 22Q4 (16) | -0.21 | -108.79 | -106.29 | -0.76 | -322.22 | -137.5 | -1.16 | -510.53 | -364.0 | -0.71 | -188.75 | -688.89 | -0.97 | -143.89 | -132.12 | -0.24 | -500.0 | -175.0 | -1.15 | 0 | -1177.78 | -2.17 | -552.67 | -182.47 | 0.04 | -33.33 | 104.6 | 0.14 | 227.27 | 117.28 | 0.37 | 0.0 | -5.13 | 0.02 | 0.0 | 0.0 | -39.62 | -104.64 | 0 |
| 22Q3 (15) | 2.39 | 317.27 | 395.06 | -0.18 | -100.0 | 71.43 | -0.19 | 24.0 | -246.15 | 0.8 | 56.86 | 7900.0 | 2.21 | 285.71 | 253.47 | -0.04 | -119.05 | -108.0 | 0 | 100.0 | 0 | -0.33 | -119.7 | -108.69 | 0.06 | 113.04 | 110.34 | -0.11 | 79.25 | 79.63 | 0.37 | -2.63 | 0.0 | 0.02 | 0.0 | 0.0 | 853.57 | 0 | 0 |
| 22Q2 (14) | -1.1 | -74.6 | 63.93 | -0.09 | 82.35 | -12.5 | -0.25 | 51.92 | -127.27 | 0.51 | -12.07 | 383.33 | -1.19 | -4.39 | 61.98 | 0.21 | -68.66 | 16.67 | -0.05 | -200.0 | 0 | 1.69 | -74.94 | 11.5 | -0.46 | 33.33 | 50.54 | -0.53 | 51.38 | 61.03 | 0.38 | 0.0 | 2.7 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.63 | -118.86 | -5.0 | -0.51 | -59.38 | 22.73 | -0.52 | -108.0 | -136.11 | 0.58 | 744.44 | 286.67 | -1.14 | -137.75 | 9.52 | 0.67 | 109.38 | 1.52 | 0.05 | 155.56 | 0 | 6.74 | 155.93 | 3.56 | -0.69 | 20.69 | 11.54 | -1.09 | -34.57 | -109.62 | 0.38 | -2.56 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 3.34 | 512.35 | 675.86 | -0.32 | 49.21 | 28.89 | -0.25 | -292.31 | -132.47 | -0.09 | -1000.0 | -200.0 | 3.02 | 309.72 | 393.2 | 0.32 | -36.0 | 10.34 | -0.09 | 0 | 0 | 2.63 | -31.26 | -3.19 | -0.87 | -50.0 | -42.62 | -0.81 | -50.0 | -65.31 | 0.39 | 5.41 | 0.0 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.81 | 73.44 | -1257.14 | -0.63 | -687.5 | 19.23 | 0.13 | 218.18 | -27.78 | 0.01 | 105.56 | 116.67 | -1.44 | 53.99 | -102.82 | 0.5 | 177.78 | 85.19 | 0 | 0 | 0 | 3.83 | 152.87 | 64.61 | -0.58 | 37.63 | -152.17 | -0.54 | 60.29 | -157.14 | 0.37 | 0.0 | -2.63 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -3.05 | -408.33 | -235.16 | -0.08 | 87.88 | 84.91 | -0.11 | -107.64 | -122.45 | -0.18 | -220.0 | 51.35 | -3.13 | -148.41 | -117.36 | 0.18 | -72.73 | -5.26 | 0 | 0 | 0 | 1.52 | -76.72 | -11.56 | -0.93 | -19.23 | -1062.5 | -1.36 | -161.54 | -13700.0 | 0.37 | -2.63 | -7.5 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.6 | -3.45 | -433.33 | -0.66 | -46.67 | -153.85 | 1.44 | 87.01 | 523.53 | 0.15 | 600.0 | 7.14 | -1.26 | -22.33 | -1475.0 | 0.66 | 127.59 | 288.24 | 0 | 0 | 0 | 6.51 | 139.26 | 217.02 | -0.78 | -27.87 | -47.17 | -0.52 | -6.12 | -1.96 | 0.38 | -2.56 | 0.0 | 0.02 | -33.33 | -33.33 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.58 | -928.57 | -141.73 | -0.45 | 42.31 | -850.0 | 0.77 | 327.78 | -38.89 | -0.03 | 50.0 | -200.0 | -1.03 | -45.07 | -171.03 | 0.29 | 7.41 | -3.33 | 0 | 0 | 0 | 2.72 | 16.88 | -1.97 | -0.61 | -165.22 | -971.43 | -0.49 | -133.33 | -333.33 | 0.39 | 2.63 | -4.88 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 0.07 | 107.69 | -75.86 | -0.78 | -47.17 | -105.26 | 0.18 | -63.27 | 1900.0 | -0.06 | 83.78 | -142.86 | -0.71 | 50.69 | -688.89 | 0.27 | 42.11 | 22.73 | 0 | 0 | 0 | 2.33 | 35.86 | 28.12 | -0.23 | -187.5 | -9.52 | -0.21 | -2200.0 | -600.0 | 0.38 | -5.0 | -5.0 | 0.03 | 0.0 | 0.0 | 35.00 | 116.92 | -51.72 |
| 20Q2 (6) | -0.91 | -605.56 | -378.95 | -0.53 | -103.85 | -112.0 | 0.49 | 244.12 | 2.08 | -0.37 | -364.29 | -1133.33 | -1.44 | -1700.0 | -227.27 | 0.19 | 11.76 | 26.67 | 0 | 0 | 0 | 1.71 | -16.55 | 29.29 | -0.08 | 84.91 | 60.0 | 0.01 | 101.96 | 111.11 | 0.4 | 5.26 | -4.76 | 0.03 | 0.0 | 0.0 | -206.82 | 0 | -291.87 |
| 20Q1 (5) | 0.18 | -87.05 | -85.25 | -0.26 | -533.33 | -1200.0 | -0.34 | -126.98 | -135.05 | 0.14 | 1500.0 | 100.0 | -0.08 | -105.52 | -106.67 | 0.17 | -43.33 | 0.0 | 0 | 0 | 0 | 2.05 | -26.02 | 32.61 | -0.53 | -857.14 | -70.97 | -0.51 | -342.86 | -112.5 | 0.38 | -7.32 | -9.52 | 0.03 | 0.0 | 50.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 1.39 | 379.31 | 0.0 | 0.06 | 115.79 | 0.0 | 1.26 | 12700.0 | 0.0 | -0.01 | -107.14 | 0.0 | 1.45 | 1711.11 | 0.0 | 0.3 | 36.36 | 0.0 | 0 | 0 | 0.0 | 2.78 | 52.76 | 0.0 | 0.07 | 133.33 | 0.0 | 0.21 | 800.0 | 0.0 | 0.41 | 2.5 | 0.0 | 0.03 | 0.0 | 0.0 | 213.85 | 194.96 | 0.0 |
| 19Q3 (3) | 0.29 | 252.63 | 0.0 | -0.38 | -52.0 | 0.0 | -0.01 | -102.08 | 0.0 | 0.14 | 566.67 | 0.0 | -0.09 | 79.55 | 0.0 | 0.22 | 46.67 | 0.0 | 0 | 0 | 0.0 | 1.82 | 37.1 | 0.0 | -0.21 | -5.0 | 0.0 | -0.03 | 66.67 | 0.0 | 0.4 | -4.76 | 0.0 | 0.03 | 0.0 | 0.0 | 72.50 | 237.37 | 0.0 |
| 19Q2 (2) | -0.19 | -115.57 | 0.0 | -0.25 | -1150.0 | 0.0 | 0.48 | -50.52 | 0.0 | -0.03 | -142.86 | 0.0 | -0.44 | -136.67 | 0.0 | 0.15 | -11.76 | 0.0 | 0 | 0 | 0.0 | 1.33 | -14.41 | 0.0 | -0.2 | 35.48 | 0.0 | -0.09 | 62.5 | 0.0 | 0.42 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | -52.78 | -108.65 | 0.0 |
| 19Q1 (1) | 1.22 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 610.00 | 0.0 | 0.0 |
