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) | 1.66 | -4.05 | -11.34 | 0 | -0.25 | 0 | -0.13 | 0 | -9.68 | 0 | 0.41 | -76.3 | -0.27 | 0 | 1.97 | -76.97 | 0.81 | -18.18 | 1.19 | 19.0 | 0.75 | -7.41 | 0.05 | 25.0 | 83.42 | -10.8 |
| 2022 (9) | 1.73 | 103.53 | -0.58 | 0 | -0.57 | 0 | 0.09 | -62.5 | 1.15 | 0 | 1.73 | 268.09 | -0.01 | 0 | 8.54 | 230.1 | 0.99 | 73.68 | 1.0 | 61.29 | 0.81 | 0.0 | 0.04 | 33.33 | 93.51 | 60.62 |
| 2021 (8) | 0.85 | 0 | -5.12 | 0 | 2.4 | 0 | 0.24 | 71.43 | -4.27 | 0 | 0.47 | 27.03 | 0 | 0 | 2.59 | 21.29 | 0.57 | 0 | 0.62 | 0 | 0.81 | -2.41 | 0.03 | 200.0 | 58.22 | 0 |
| 2020 (7) | -1.26 | 0 | 0.92 | -73.49 | -0.41 | 0 | 0.14 | -30.0 | -0.34 | 0 | 0.37 | -52.56 | 0 | 0 | 2.13 | -37.19 | -1.8 | 0 | -3.66 | 0 | 0.83 | -47.13 | 0.01 | -66.67 | 0.00 | 0 |
| 2019 (6) | 0.92 | 0 | 3.47 | -72.22 | -12.55 | 0 | 0.2 | 53.85 | 4.39 | -53.74 | 0.78 | -39.53 | 0 | 0 | 3.40 | -40.72 | -0.86 | 0 | -0.3 | 0 | 1.57 | 76.4 | 0.03 | 0.0 | 70.77 | 0 |
| 2018 (5) | -3.0 | 0 | 12.49 | 0 | -0.01 | 0 | 0.13 | 0 | 9.49 | 0 | 1.29 | 17.27 | 0 | 0 | 5.73 | 19.04 | -1.53 | 0 | -0.34 | 0 | 0.89 | -34.07 | 0.03 | 0.0 | -517.24 | 0 |
| 2017 (4) | -1.55 | 0 | -0.51 | 0 | -14.4 | 0 | -0.5 | 0 | -2.06 | 0 | 1.1 | 30.95 | 0 | 0 | 4.81 | 36.86 | -1.27 | 0 | -0.82 | 0 | 1.35 | -21.97 | 0.03 | -40.0 | -276.79 | 0 |
| 2016 (3) | 0.15 | -96.47 | -3.81 | 0 | -1.06 | 0 | -0.57 | 0 | -3.66 | 0 | 0.84 | -40.43 | 0 | 0 | 3.52 | -11.94 | -1.95 | 0 | -1.09 | 0 | 1.73 | -16.43 | 0.05 | -50.0 | 21.74 | -81.43 |
| 2015 (2) | 4.25 | 221.97 | -4.13 | 0 | -4.62 | 0 | 0.13 | -87.13 | 0.12 | 0 | 1.41 | -59.25 | 0 | 0 | 3.99 | -48.02 | 0.38 | 0 | 1.46 | 0 | 2.07 | -44.35 | 0.1 | -50.0 | 117.08 | 0 |
| 2014 (1) | 1.32 | -76.47 | -3.12 | 0 | -3.09 | 0 | 1.01 | 0 | -1.8 | 0 | 3.46 | 14.57 | 0 | 0 | 7.68 | 74.67 | -7.0 | 0 | -13.85 | 0 | 3.72 | -3.63 | 0.2 | -33.33 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.81 | 211.54 | -2.41 | -0.78 | 62.5 | -550.0 | 0.36 | 175.0 | 614.29 | 0.19 | 371.43 | 533.33 | 0.03 | 101.65 | -95.77 | 0.39 | 295.0 | 333.33 | 0.16 | 137.21 | 500.0 | 7.17 | 303.96 | 279.17 | 0.17 | -34.62 | 21.43 | 0.27 | -22.86 | 80.0 | 0.19 | 5.56 | -5.0 | 0.01 | 0.0 | 0.0 | 172.34 | 257.94 | -25.25 |
| 23Q3 (19) | 0.26 | -7.14 | 4.0 | -2.08 | -12.43 | -10300.0 | -0.48 | -585.71 | -29.73 | -0.07 | 66.67 | -800.0 | -1.82 | -15.92 | -891.3 | -0.2 | -225.0 | -385.71 | -0.43 | 0 | -1533.33 | -3.51 | -211.16 | -366.63 | 0.26 | 23.81 | -25.71 | 0.35 | -7.89 | 2.94 | 0.18 | -5.26 | -5.26 | 0.01 | 0.0 | 0.0 | 48.15 | -0.26 | 4.0 |
| 23Q2 (18) | 0.28 | -9.68 | -61.11 | -1.85 | 72.14 | -1056.25 | -0.07 | 0.0 | -16.67 | -0.21 | -425.0 | -200.0 | -1.57 | 75.2 | -380.36 | 0.16 | 166.67 | -87.79 | 0 | 0 | 0 | 3.16 | 145.59 | -86.8 | 0.21 | 23.53 | -36.36 | 0.38 | 100.0 | 18.75 | 0.19 | 0.0 | -9.52 | 0.01 | 0.0 | 0.0 | 48.28 | -39.27 | -63.79 |
| 23Q1 (17) | 0.31 | -62.65 | 487.5 | -6.64 | -5433.33 | -2359.26 | -0.07 | 0.0 | -16.67 | -0.04 | -233.33 | -136.36 | -6.33 | -991.55 | -1708.57 | 0.06 | -33.33 | -76.92 | 0 | 100.0 | 0 | 1.29 | -31.9 | -76.72 | 0.17 | 21.43 | -5.56 | 0.19 | 26.67 | -5.0 | 0.19 | -5.0 | -9.52 | 0.01 | 0.0 | 0.0 | 79.49 | -65.52 | 517.31 |
| 22Q4 (16) | 0.83 | 232.0 | 27.69 | -0.12 | -500.0 | 73.91 | -0.07 | 81.08 | -16.67 | 0.03 | 200.0 | -25.0 | 0.71 | 208.7 | 273.68 | 0.09 | 28.57 | 12.5 | -0.04 | -233.33 | 0 | 1.89 | 43.43 | 14.63 | 0.14 | -60.0 | -22.22 | 0.15 | -55.88 | -25.0 | 0.2 | 5.26 | -4.76 | 0.01 | 0.0 | 0.0 | 230.56 | 398.0 | 48.97 |
| 22Q3 (15) | 0.25 | -65.28 | 933.33 | -0.02 | 87.5 | 98.93 | -0.37 | -516.67 | -516.67 | 0.01 | 114.29 | -85.71 | 0.23 | -58.93 | 112.11 | 0.07 | -94.66 | -50.0 | 0.03 | 0 | 0 | 1.32 | -94.5 | -57.34 | 0.35 | 6.06 | 133.33 | 0.34 | 6.25 | 142.86 | 0.19 | -9.52 | -9.52 | 0.01 | 0.0 | 0.0 | 46.30 | -65.28 | 655.56 |
| 22Q2 (14) | 0.72 | 1000.0 | 26.32 | -0.16 | 40.74 | 85.05 | -0.06 | 0.0 | 0.0 | -0.07 | -163.64 | -240.0 | 0.56 | 260.0 | 212.0 | 1.31 | 403.85 | 835.71 | 0 | 0 | 0 | 23.95 | 332.92 | 596.23 | 0.33 | 83.33 | 266.67 | 0.32 | 60.0 | 128.57 | 0.21 | 0.0 | 5.0 | 0.01 | 0.0 | 0.0 | 133.33 | 800.0 | -18.13 |
| 22Q1 (13) | -0.08 | -112.31 | 75.76 | -0.27 | 41.3 | 84.3 | -0.06 | 0.0 | -102.32 | 0.11 | 175.0 | 37.5 | -0.35 | -284.21 | 82.93 | 0.26 | 225.0 | 136.36 | 0 | 0 | 0 | 5.53 | 235.37 | 136.87 | 0.18 | 0.0 | 20.0 | 0.2 | 0.0 | 42.86 | 0.21 | 0.0 | 5.0 | 0.01 | 0.0 | 0 | -19.05 | -112.31 | 80.38 |
| 21Q4 (12) | 0.65 | 2266.67 | 490.91 | -0.46 | 75.4 | -1633.33 | -0.06 | 0.0 | -50.0 | 0.04 | -42.86 | 100.0 | 0.19 | 110.0 | 35.71 | 0.08 | -42.86 | -33.33 | 0 | 0 | 0 | 1.65 | -46.63 | -27.42 | 0.18 | 20.0 | -37.93 | 0.2 | 42.86 | -33.33 | 0.21 | 0.0 | 23.53 | 0.01 | 0.0 | 0 | 154.76 | 1957.14 | 561.26 |
| 21Q3 (11) | -0.03 | -105.26 | 91.67 | -1.87 | -74.77 | -9450.0 | -0.06 | 0.0 | 40.0 | 0.07 | 40.0 | -30.0 | -1.9 | -280.0 | -458.82 | 0.14 | 0.0 | 55.56 | 0 | 0 | 0 | 3.09 | -10.15 | 55.21 | 0.15 | 66.67 | 0.0 | 0.14 | 0.0 | 7.69 | 0.21 | 5.0 | 50.0 | 0.01 | 0.0 | 0 | -8.33 | -105.12 | 93.75 |
| 21Q2 (10) | 0.57 | 272.73 | 150.89 | -1.07 | 37.79 | -10800.0 | -0.06 | -102.32 | 60.0 | 0.05 | -37.5 | 183.33 | -0.5 | 75.61 | 54.95 | 0.14 | 27.27 | 40.0 | 0 | 0 | 0 | 3.44 | 47.29 | 8.35 | 0.09 | -40.0 | 118.37 | 0.14 | 0.0 | 255.56 | 0.2 | 0.0 | 42.86 | 0.01 | 0 | 0 | 162.86 | 267.79 | 107.27 |
| 21Q1 (9) | -0.33 | -400.0 | -375.0 | -1.72 | -5833.33 | -300.0 | 2.59 | 6575.0 | 2258.33 | 0.08 | 300.0 | -11.11 | -2.05 | -1564.29 | -309.18 | 0.11 | -8.33 | 57.14 | 0 | 0 | 0 | 2.34 | 2.76 | 46.13 | 0.15 | -48.28 | 108.52 | 0.14 | -53.33 | 103.49 | 0.2 | 17.65 | -47.37 | 0 | 0 | -100.0 | -97.06 | -514.71 | 0 |
| 20Q4 (8) | 0.11 | 130.56 | -93.33 | 0.03 | 50.0 | -75.0 | -0.04 | 60.0 | 85.19 | 0.02 | -80.0 | 200.0 | 0.14 | 141.18 | -92.09 | 0.12 | 33.33 | -7.69 | 0 | 0 | 0 | 2.27 | 14.14 | 1.75 | 0.29 | 93.33 | 222.22 | 0.3 | 130.77 | 200.0 | 0.17 | 21.43 | -55.26 | 0 | 0 | -100.0 | 23.40 | 117.55 | -93.05 |
| 20Q3 (7) | -0.36 | 67.86 | -500.0 | 0.02 | 100.0 | -97.59 | -0.1 | 33.33 | 99.17 | 0.1 | 266.67 | 66.67 | -0.34 | 69.37 | -144.16 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 1.99 | -37.28 | 29.82 | 0.15 | 130.61 | 650.0 | 0.13 | 244.44 | -18.75 | 0.14 | 0.0 | -64.1 | 0 | 0 | -100.0 | -133.33 | 94.05 | -1144.44 |
| 20Q2 (6) | -1.12 | -1033.33 | 2.61 | 0.01 | -98.84 | 104.55 | -0.15 | -25.0 | -1400.0 | -0.06 | -166.67 | -135.29 | -1.11 | -213.27 | 18.98 | 0.1 | 42.86 | -69.7 | 0 | 0 | 0 | 3.17 | 98.64 | -51.42 | -0.49 | 72.16 | 27.94 | -0.09 | 97.76 | 81.25 | 0.14 | -63.16 | -65.0 | 0 | -100.0 | -100.0 | -2240.00 | 0 | 0 |
| 20Q1 (5) | 0.12 | -92.73 | -74.47 | 0.86 | 616.67 | -68.61 | -0.12 | 55.56 | 25.0 | 0.09 | 550.0 | 1000.0 | 0.98 | -44.63 | -69.47 | 0.07 | -46.15 | -69.57 | 0 | 0 | 0 | 1.60 | -28.45 | -61.37 | -1.76 | -2055.56 | -528.57 | -4.01 | -4110.0 | -4355.56 | 0.38 | 0.0 | -5.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 1.65 | 2850.0 | 0.0 | 0.12 | -85.54 | 0.0 | -0.27 | 97.77 | 0.0 | -0.02 | -133.33 | 0.0 | 1.77 | 129.87 | 0.0 | 0.13 | 30.0 | 0.0 | 0 | 0 | 0.0 | 2.23 | 45.64 | 0.0 | 0.09 | 350.0 | 0.0 | 0.1 | -37.5 | 0.0 | 0.38 | -2.56 | 0.0 | 0.01 | 0.0 | 0.0 | 336.73 | 3242.86 | 0.0 |
| 19Q3 (3) | -0.06 | 94.78 | 0.0 | 0.83 | 477.27 | 0.0 | -12.1 | -120900.0 | 0.0 | 0.06 | -64.71 | 0.0 | 0.77 | 156.2 | 0.0 | 0.1 | -69.7 | 0.0 | 0 | 0 | 0.0 | 1.53 | -76.53 | 0.0 | 0.02 | 102.94 | 0.0 | 0.16 | 133.33 | 0.0 | 0.39 | -2.5 | 0.0 | 0.01 | 0.0 | 0.0 | -10.71 | 0 | 0.0 |
| 19Q2 (2) | -1.15 | -344.68 | 0.0 | -0.22 | -108.03 | 0.0 | -0.01 | 93.75 | 0.0 | 0.17 | 1800.0 | 0.0 | -1.37 | -142.68 | 0.0 | 0.33 | 43.48 | 0.0 | 0 | 0 | 0.0 | 6.53 | 57.97 | 0.0 | -0.68 | -142.86 | 0.0 | -0.48 | -433.33 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.21 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.14 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 146.88 | 0.0 | 0.0 |
