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) | 1.77 | 0 | -3.9 | 0 | 0.75 | -95.63 | -3.75 | 0 | -2.13 | 0 | 2.96 | -67.15 | 0 | 0 | 3.49 | -74.36 | 3.54 | 413.04 | 3.11 | 903.23 | 2.62 | 26.57 | 0.08 | -78.95 | 30.46 | 0 |
| 2022 (9) | -1.96 | 0 | -7.81 | 0 | 17.17 | 204.97 | 0.05 | 0 | -9.77 | 0 | 9.01 | 609.45 | -1.71 | 0 | 13.62 | 507.21 | 0.69 | -25.0 | 0.31 | -67.71 | 2.07 | -8.0 | 0.38 | 58.33 | -71.01 | 0 |
| 2021 (8) | -2.44 | 0 | -2.06 | 0 | 5.63 | 0 | -0.18 | 0 | -4.5 | 0 | 1.27 | -31.35 | -0.74 | 0 | 2.24 | -47.29 | 0.92 | 1433.33 | 0.96 | 700.0 | 2.25 | 11.39 | 0.24 | 500.0 | -70.72 | 0 |
| 2020 (7) | 1.76 | -73.37 | -4.65 | 0 | -0.07 | 0 | 0.07 | 0 | -2.89 | 0 | 1.85 | -29.66 | -1.18 | 0 | 4.26 | -33.11 | 0.06 | -88.0 | 0.12 | -7.69 | 2.02 | 34.67 | 0.04 | 0.0 | 80.73 | -79.6 |
| 2019 (6) | 6.61 | 2544.0 | -3.93 | 0 | -0.77 | 0 | -0.07 | 0 | 2.68 | 0 | 2.63 | 241.56 | -1.05 | 0 | 6.36 | 264.04 | 0.5 | -78.72 | 0.13 | -93.69 | 1.5 | 105.48 | 0.04 | 0.0 | 395.81 | 4380.55 |
| 2018 (5) | 0.25 | 0 | -1.25 | 0 | 1.44 | -72.2 | -0.03 | 0 | -1.0 | 0 | 0.77 | -10.47 | -0.78 | 0 | 1.75 | -16.91 | 2.35 | -21.93 | 2.06 | -20.77 | 0.73 | -2.67 | 0.04 | 33.33 | 8.83 | 0 |
| 2017 (4) | -0.94 | 0 | -0.5 | 0 | 5.18 | 16.14 | -0.01 | 0 | -1.44 | 0 | 0.86 | 19.44 | -0.43 | 0 | 2.10 | 4.75 | 3.01 | 10.66 | 2.6 | 24.4 | 0.75 | 38.89 | 0.03 | 200.0 | -27.81 | 0 |
| 2016 (3) | -3.12 | 0 | -1.41 | 0 | 4.46 | 848.94 | 0.04 | 100.0 | -4.53 | 0 | 0.72 | 89.47 | -0.03 | 0 | 2.01 | 44.81 | 2.72 | 202.22 | 2.09 | 198.57 | 0.54 | 17.39 | 0.01 | 0.0 | -118.18 | 0 |
| 2015 (2) | 1.63 | 0 | -0.24 | 0 | 0.47 | -75.9 | 0.02 | 0 | 1.39 | 0 | 0.38 | 65.22 | 0.02 | -71.43 | 1.39 | 19.87 | 0.9 | -26.83 | 0.7 | -11.39 | 0.46 | 21.05 | 0.01 | 0.0 | 139.32 | 0 |
| 2014 (1) | -0.53 | 0 | -0.41 | 0 | 1.95 | -29.09 | -0.27 | 0 | -0.94 | 0 | 0.23 | -36.11 | 0.07 | 0 | 1.16 | -44.27 | 1.23 | 73.24 | 0.79 | 8.22 | 0.38 | 18.75 | 0.01 | 0.0 | -44.92 | 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) | 1.95 | 176.77 | 353.49 | 1.2 | 0 | 262.16 | 0.3 | -91.85 | -92.89 | -3.71 | -1296.77 | -18650.0 | 3.15 | 224.02 | 1116.13 | 0.5 | -32.43 | 166.67 | 0 | 0 | 100.0 | 2.32 | -20.04 | 169.27 | 1.38 | 81.58 | 0.0 | 1.21 | 26.04 | 18.63 | 0.77 | 22.22 | 48.08 | 0.02 | 0.0 | -94.12 | 97.50 | 161.8 | 326.28 |
| 23Q3 (19) | -2.54 | -335.19 | -370.21 | 0 | -100.0 | -100.0 | 3.68 | 577.92 | 594.34 | 0.31 | 358.33 | 520.0 | -2.54 | -311.67 | -169.59 | 0.74 | -2.63 | 32.14 | 0 | 0 | 100.0 | 2.90 | -15.39 | -11.42 | 0.76 | -22.45 | 33.33 | 0.96 | 50.0 | 60.0 | 0.63 | 1.61 | 23.53 | 0.02 | 0.0 | 100.0 | -157.76 | -286.98 | -287.97 |
| 23Q2 (18) | 1.08 | -14.96 | 1300.0 | 0.12 | 102.3 | 107.06 | -0.77 | 68.7 | 29.36 | -0.12 | 47.83 | -233.33 | 1.2 | 130.46 | 167.04 | 0.76 | -20.83 | -30.28 | 0 | 0 | -100.0 | 3.43 | -44.33 | -64.54 | 0.98 | 133.33 | 174.24 | 0.64 | 113.33 | 143.84 | 0.62 | 3.33 | 24.0 | 0.02 | 0.0 | 122.22 | 84.38 | -38.88 | 0 |
| 23Q1 (17) | 1.27 | 195.35 | 139.2 | -5.21 | -604.05 | 35.52 | -2.46 | -158.29 | -118.21 | -0.23 | -1250.0 | -130.0 | -3.94 | -1170.97 | 65.19 | 0.96 | 228.0 | -88.15 | 0 | 100.0 | 100.0 | 6.17 | 283.9 | -88.27 | 0.42 | -69.57 | 600.0 | 0.3 | -70.59 | 100.0 | 0.6 | 15.38 | 13.21 | 0.02 | -94.12 | -81.82 | 138.04 | 503.54 | 133.66 |
| 22Q4 (16) | 0.43 | -54.26 | 138.05 | -0.74 | -127.31 | -221.31 | 4.22 | 696.23 | 243.09 | 0.02 | -60.0 | 116.67 | -0.31 | -108.49 | 40.38 | -0.75 | -233.93 | -600.0 | -1.65 | -617.39 | -358.33 | -3.35 | -202.26 | -462.99 | 1.38 | 142.11 | 263.16 | 1.02 | 70.0 | 161.54 | 0.52 | 1.96 | -3.7 | 0.34 | 3300.0 | 209.09 | 22.87 | -72.75 | 121.05 |
| 22Q3 (15) | 0.94 | 1144.44 | 162.67 | 2.71 | 259.41 | 323.97 | 0.53 | 148.62 | -44.79 | 0.05 | -44.44 | -90.74 | 3.65 | 303.91 | 234.69 | 0.56 | -48.62 | 9.8 | -0.23 | -169.7 | -1250.0 | 3.28 | -66.13 | -15.4 | 0.57 | 143.18 | 850.0 | 0.6 | 141.1 | 566.67 | 0.51 | 2.0 | -1.92 | 0.01 | 111.11 | -90.0 | 83.93 | 0 | 139.73 |
| 22Q2 (14) | -0.09 | 97.22 | 89.66 | -1.7 | 78.96 | -58.88 | -1.09 | -108.07 | -160.22 | 0.09 | 190.0 | 115.0 | -1.79 | 84.19 | 7.73 | 1.09 | -86.54 | 240.62 | 0.33 | 306.25 | 430.0 | 9.68 | -81.58 | 267.85 | -1.32 | -2300.0 | -3400.0 | -1.46 | -1073.33 | -4966.67 | 0.5 | -5.66 | -18.03 | -0.09 | -181.82 | -1000.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (13) | -3.24 | -186.73 | -405.66 | -8.08 | -1424.59 | -1971.79 | 13.51 | 998.37 | 723.78 | -0.1 | 16.67 | -1100.0 | -11.32 | -2076.92 | -1789.55 | 8.1 | 5300.0 | 2693.1 | -0.16 | 55.56 | 44.83 | 52.56 | 5590.85 | 2624.23 | 0.06 | -84.21 | -86.36 | 0.15 | -61.54 | -66.67 | 0.53 | -1.85 | -10.17 | 0.11 | 0.0 | 1000.0 | -410.13 | -277.46 | -506.26 |
| 21Q4 (12) | -1.13 | 24.67 | -229.89 | 0.61 | 150.41 | 164.89 | 1.23 | 28.12 | 484.38 | -0.12 | -122.22 | -200.0 | -0.52 | 80.81 | -642.86 | 0.15 | -70.59 | -44.44 | -0.36 | -1900.0 | -56.52 | 0.92 | -76.17 | -52.79 | 0.38 | 533.33 | -56.82 | 0.39 | 333.33 | -37.1 | 0.54 | 3.85 | 1.89 | 0.11 | 10.0 | 1000.0 | -108.65 | 48.57 | -244.87 |
| 21Q3 (11) | -1.5 | -72.41 | -242.86 | -1.21 | -13.08 | -4.31 | 0.96 | -46.96 | 169.06 | 0.54 | 190.0 | 285.71 | -2.71 | -39.69 | -2363.64 | 0.51 | 59.38 | 13.33 | 0.02 | 120.0 | 133.33 | 3.88 | 47.26 | 7.99 | 0.06 | 50.0 | -86.96 | 0.09 | 200.0 | -84.21 | 0.52 | -14.75 | 0.0 | 0.1 | 900.0 | 900.0 | -211.27 | -57.84 | -321.33 |
| 21Q2 (10) | -0.87 | -182.08 | -192.55 | -1.07 | -174.36 | -118.37 | 1.81 | 10.37 | 4425.0 | -0.6 | -6100.0 | -3100.0 | -1.94 | -389.55 | -531.11 | 0.32 | 10.34 | -21.95 | -0.1 | 65.52 | 33.33 | 2.63 | 36.39 | -32.35 | 0.04 | -90.91 | -55.56 | 0.03 | -93.33 | -86.96 | 0.61 | 3.39 | 19.61 | 0.01 | 0.0 | 0.0 | -133.85 | -232.58 | -206.79 |
| 21Q1 (9) | 1.06 | 21.84 | 195.5 | -0.39 | 58.51 | 81.07 | 1.64 | 612.5 | 3.14 | 0.01 | 125.0 | 125.0 | 0.67 | 1057.14 | 121.14 | 0.29 | 7.41 | -59.15 | -0.29 | -26.09 | 60.81 | 1.93 | -1.38 | -82.15 | 0.44 | -50.0 | 131.88 | 0.45 | -27.42 | 134.88 | 0.59 | 11.32 | 28.26 | 0.01 | 0.0 | 0.0 | 100.95 | 34.6 | 0 |
| 20Q4 (8) | 0.87 | -17.14 | 171.88 | -0.94 | 18.97 | -11.9 | -0.32 | 76.98 | -124.24 | -0.04 | -128.57 | 20.0 | -0.07 | 36.36 | 86.54 | 0.27 | -40.0 | -42.55 | -0.23 | -283.33 | -330.0 | 1.96 | -45.48 | -54.33 | 0.88 | 91.3 | 166.67 | 0.62 | 8.77 | 244.44 | 0.53 | 1.92 | 20.45 | 0.01 | 0.0 | 0.0 | 75.00 | -21.43 | 47.66 |
| 20Q3 (7) | 1.05 | 11.7 | -63.29 | -1.16 | -136.73 | 3.33 | -1.39 | -3575.0 | 84.13 | 0.14 | 600.0 | 566.67 | -0.11 | -124.44 | -106.63 | 0.45 | 9.76 | 4.65 | -0.06 | 60.0 | 92.59 | 3.59 | -7.75 | -16.3 | 0.46 | 411.11 | 666.67 | 0.57 | 147.83 | 812.5 | 0.52 | 1.96 | 30.0 | 0.01 | 0.0 | 0.0 | 95.45 | -23.84 | -88.99 |
| 20Q2 (6) | 0.94 | 184.68 | -74.1 | -0.49 | 76.21 | 66.21 | 0.04 | -97.48 | -96.26 | 0.02 | 150.0 | 0 | 0.45 | 114.2 | -79.36 | 0.41 | -42.25 | -68.94 | -0.15 | 79.73 | 51.61 | 3.89 | -64.0 | -69.09 | 0.09 | 106.52 | 250.0 | 0.23 | 117.83 | 200.0 | 0.51 | 10.87 | 41.67 | 0.01 | 0.0 | 0.0 | 125.33 | 0 | -95.17 |
| 20Q1 (5) | -1.11 | -446.88 | -428.57 | -2.06 | -145.24 | -368.18 | 1.59 | 20.45 | -71.61 | -0.04 | 20.0 | -500.0 | -3.17 | -509.62 | -387.69 | 0.71 | 51.06 | 77.5 | -0.74 | -840.0 | -1750.0 | 10.81 | 152.23 | 165.84 | -1.38 | -518.18 | -911.76 | -1.29 | -816.67 | -596.15 | 0.46 | 4.55 | 53.33 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 0.32 | -88.81 | 0.0 | -0.84 | 30.0 | 0.0 | 1.32 | 115.07 | 0.0 | -0.05 | -66.67 | 0.0 | -0.52 | -131.33 | 0.0 | 0.47 | 9.3 | 0.0 | 0.1 | 112.35 | 0.0 | 4.28 | -0.06 | 0.0 | 0.33 | 450.0 | 0.0 | 0.18 | 325.0 | 0.0 | 0.44 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 50.79 | -94.14 | 0.0 |
| 19Q3 (3) | 2.86 | -21.21 | 0.0 | -1.2 | 17.24 | 0.0 | -8.76 | -918.69 | 0.0 | -0.03 | 0 | 0.0 | 1.66 | -23.85 | 0.0 | 0.43 | -67.42 | 0.0 | -0.81 | -161.29 | 0.0 | 4.29 | -65.93 | 0.0 | 0.06 | 200.0 | 0.0 | -0.08 | 65.22 | 0.0 | 0.4 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 866.67 | -66.57 | 0.0 |
| 19Q2 (2) | 3.63 | 1828.57 | 0.0 | -1.45 | -229.55 | 0.0 | 1.07 | -80.89 | 0.0 | 0 | -100.0 | 0.0 | 2.18 | 435.38 | 0.0 | 1.32 | 230.0 | 0.0 | -0.31 | -675.0 | 0.0 | 12.58 | 209.55 | 0.0 | -0.06 | -135.29 | 0.0 | -0.23 | -188.46 | 0.0 | 0.36 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2592.86 | 7137.76 | 0.0 |
| 19Q1 (1) | -0.21 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 5.6 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 4.07 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -36.84 | 0.0 | 0.0 |
