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) | -0.51 | 0 | 0.56 | -68.36 | -0.52 | 0 | 0 | 0 | 0.05 | -98.45 | 0.7 | 59.09 | 0 | 0 | 18.28 | 89.83 | -0.57 | 0 | -0.48 | 0 | 0.59 | 1.72 | 0.01 | 0.0 | -425.00 | 0 |
| 2022 (9) | 1.45 | 23.93 | 1.77 | -42.35 | -1.71 | 0 | -0.01 | 0 | 3.22 | -24.06 | 0.44 | 83.33 | 0.14 | -64.1 | 9.63 | 220.93 | -0.51 | 0 | 0.25 | -39.02 | 0.58 | -34.83 | 0.01 | 0.0 | 172.62 | 93.27 |
| 2021 (8) | 1.17 | 0 | 3.07 | 0 | -3.66 | 0 | -0.09 | 0 | 4.24 | 0 | 0.24 | -17.24 | 0.39 | 0 | 3.00 | -29.14 | 0.61 | 510.0 | 0.41 | 0 | 0.89 | -16.04 | 0.01 | 0.0 | 89.31 | 0 |
| 2020 (7) | -0.07 | 0 | -0.44 | 0 | 0.78 | 7700.0 | 0.24 | 0 | -0.51 | 0 | 0.29 | 190.0 | 0 | 0 | 4.23 | 131.58 | 0.1 | 0 | -0.56 | 0 | 1.06 | -35.76 | 0.01 | 0.0 | -13.73 | 0 |
| 2019 (6) | -1.14 | 0 | 2.19 | 0 | 0.01 | -99.44 | 0 | 0 | 1.05 | 0 | 0.1 | -73.68 | 0 | 0 | 1.83 | -72.29 | -1.05 | 0 | -1.97 | 0 | 1.65 | -10.81 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.19 | 0 | -1.22 | 0 | 1.77 | 0 | 0.05 | 0.0 | -1.41 | 0 | 0.38 | 2.7 | 0 | 0 | 6.60 | 18.39 | -2.82 | 0 | -3.38 | 0 | 1.85 | -3.65 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.52 | -58.73 | -1.7 | 0 | -0.42 | 0 | 0.05 | 0 | -1.18 | 0 | 0.37 | -17.78 | 0 | 0 | 5.57 | 4.26 | -1.94 | 0 | -2.43 | 0 | 1.92 | -17.95 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 1.26 | -47.72 | 1.53 | 0 | -2.84 | 0 | -0.04 | 0 | 2.79 | 272.0 | 0.45 | -77.27 | 0 | 0 | 5.34 | -68.1 | -2.82 | 0 | -4.16 | 0 | 2.34 | 2.63 | 0.01 | -50.0 | 0.00 | 0 |
| 2015 (2) | 2.41 | 109.57 | -1.66 | 0 | -3.67 | 0 | -0.08 | 0 | 0.75 | 0 | 1.98 | -9.17 | 0 | 0 | 16.75 | -2.8 | -1.58 | 0 | -1.69 | 0 | 2.28 | 11.22 | 0.02 | 100.0 | 395.08 | 0 |
| 2014 (1) | 1.15 | -44.17 | -3.75 | 0 | -2.0 | 0 | 0.04 | -71.43 | -2.6 | 0 | 2.18 | -29.22 | -0.08 | 0 | 17.23 | -19.04 | -1.76 | 0 | -2.48 | 0 | 2.05 | -0.49 | 0.01 | 0.0 | 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) | -0.09 | 81.63 | -164.29 | 3.38 | 1252.0 | 37.96 | 0.05 | 105.15 | 105.26 | 0 | -100.0 | 100.0 | 3.29 | 1470.83 | 27.03 | 0.09 | -18.18 | -65.38 | 0 | 0 | -100.0 | 10.47 | -3.91 | -66.59 | -0.19 | -11.76 | 38.71 | -0.42 | -180.0 | -185.71 | 0.23 | 187.5 | 76.92 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -0.49 | -476.92 | -263.33 | 0.25 | 128.41 | 256.25 | -0.97 | -315.56 | -246.43 | 0.02 | 166.67 | 0.0 | -0.24 | 68.0 | -271.43 | 0.11 | -56.0 | 175.0 | 0 | 0 | 0 | 10.89 | -55.56 | 125.99 | -0.17 | -240.0 | 34.62 | -0.15 | 0 | 40.0 | 0.08 | -52.94 | -46.67 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q2 (18) | 0.13 | 316.67 | -85.87 | -0.88 | 59.82 | -129.04 | 0.45 | 1000.0 | 212.5 | -0.03 | -400.0 | -200.0 | -0.75 | 66.67 | -118.99 | 0.25 | 4.17 | 1150.0 | 0 | 0 | 0 | 24.51 | -5.02 | 1370.59 | -0.05 | 66.67 | 28.57 | 0 | -100.0 | 100.0 | 0.17 | 54.55 | 21.43 | 0 | 0 | 0 | 76.47 | 342.16 | -93.35 |
| 23Q1 (17) | -0.06 | -142.86 | -166.67 | -2.19 | -189.39 | 38.14 | -0.05 | 94.74 | 28.57 | 0.01 | 150.0 | 0 | -2.25 | -186.87 | 34.78 | 0.24 | -7.69 | 84.62 | 0 | -100.0 | 0 | 25.81 | -17.62 | 241.44 | -0.15 | 51.61 | -215.38 | 0.08 | -83.67 | 14.29 | 0.11 | -15.38 | -31.25 | 0 | 0 | 0 | -31.58 | -239.85 | -180.7 |
| 22Q4 (16) | 0.14 | -53.33 | 163.64 | 2.45 | 1631.25 | -18.87 | -0.95 | -239.29 | 44.77 | -0.02 | -200.0 | 95.65 | 2.59 | 1750.0 | -7.5 | 0.26 | 550.0 | 550.0 | 0.14 | 0 | -64.1 | 31.33 | 550.0 | 1646.39 | -0.31 | -19.23 | -234.78 | 0.49 | 296.0 | 44.12 | 0.13 | -13.33 | -18.75 | 0 | 0 | 0 | 22.58 | 0 | 151.32 |
| 22Q3 (15) | 0.3 | -67.39 | -71.96 | -0.16 | -105.28 | -900.0 | -0.28 | 30.0 | -133.33 | 0.02 | 300.0 | -95.24 | 0.14 | -96.46 | -87.16 | 0.04 | 100.0 | -20.0 | 0 | 0 | 0 | 4.82 | 189.16 | 62.89 | -0.26 | -271.43 | -471.43 | -0.25 | -316.67 | -2600.0 | 0.15 | 7.14 | -34.78 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (14) | 0.92 | 922.22 | 253.85 | 3.03 | 185.59 | 222.34 | -0.4 | -471.43 | 52.94 | -0.01 | 0 | 75.0 | 3.95 | 214.49 | 229.17 | 0.02 | -84.62 | -50.0 | 0 | 0 | 0 | 1.67 | -77.95 | -9.58 | -0.07 | -153.85 | -128.0 | -0.06 | -185.71 | -150.0 | 0.14 | -12.5 | -44.0 | 0 | 0 | 0 | 1150.00 | 2838.89 | 1536.54 |
| 22Q1 (13) | 0.09 | 140.91 | 28.57 | -3.54 | -217.22 | -289.01 | -0.07 | 95.93 | 92.78 | 0 | 100.0 | 100.0 | -3.45 | -223.21 | -310.71 | 0.13 | 225.0 | 18.18 | 0 | -100.0 | 0 | 7.56 | 321.37 | 31.24 | 0.13 | -43.48 | 160.0 | 0.07 | -79.41 | 216.67 | 0.16 | 0.0 | -33.33 | 0 | 0 | 0 | 39.13 | 188.93 | 0.62 |
| 21Q4 (12) | -0.22 | -120.56 | -283.33 | 3.02 | 15000.0 | 3.42 | -1.72 | -1333.33 | -3340.0 | -0.46 | -209.52 | -4700.0 | 2.8 | 156.88 | -7.89 | 0.04 | -20.0 | 0.0 | 0.39 | 0 | 0 | 1.79 | -39.37 | -4.48 | 0.23 | 228.57 | -14.81 | 0.34 | 3300.0 | 950.0 | 0.16 | -30.43 | -38.46 | 0 | 0 | 0 | -44.00 | -109.87 | -180.67 |
| 21Q3 (11) | 1.07 | 311.54 | 1072.73 | 0.02 | -97.87 | 103.7 | -0.12 | 85.88 | -120.0 | 0.42 | 1150.0 | 366.67 | 1.09 | -9.17 | 267.69 | 0.05 | 25.0 | -37.5 | 0 | 0 | 0 | 2.96 | 60.5 | -32.32 | 0.07 | -72.0 | -41.67 | 0.01 | -91.67 | 120.0 | 0.23 | -8.0 | -8.0 | 0 | 0 | 0 | 445.83 | 534.46 | 910.61 |
| 21Q2 (10) | 0.26 | 271.43 | 471.43 | 0.94 | 203.3 | 223.68 | -0.85 | 12.37 | -572.22 | -0.04 | -300.0 | -166.67 | 1.2 | 242.86 | 244.58 | 0.04 | -63.64 | -55.56 | 0 | 0 | 0 | 1.84 | -67.99 | -60.88 | 0.25 | 400.0 | 212.5 | 0.12 | 300.0 | 340.0 | 0.25 | 4.17 | -10.71 | 0 | 0 | 0 | 70.27 | 80.69 | 330.89 |
| 21Q1 (9) | 0.07 | -41.67 | 800.0 | -0.91 | -131.16 | 55.83 | -0.97 | -1840.0 | -2040.0 | -0.01 | -200.0 | -150.0 | -0.84 | -127.63 | 59.42 | 0.11 | 175.0 | 37.5 | 0 | 0 | 0 | 5.76 | 206.68 | -30.17 | 0.05 | -81.48 | 113.51 | -0.06 | -50.0 | 85.71 | 0.24 | -7.69 | -14.29 | 0 | 0 | 0 | 38.89 | -28.7 | 0 |
| 20Q4 (8) | 0.12 | 209.09 | 113.33 | 2.92 | 640.74 | -29.3 | -0.05 | -108.33 | -115.15 | 0.01 | -88.89 | -50.0 | 3.04 | 567.69 | -5.88 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0 | 1.88 | -57.04 | -30.05 | 0.27 | 125.0 | 187.1 | -0.04 | 20.0 | 96.26 | 0.26 | 4.0 | -31.58 | 0 | 0 | 0 | 54.55 | 199.17 | 0 |
| 20Q3 (7) | -0.11 | -57.14 | 62.07 | -0.54 | 28.95 | 0 | 0.6 | 233.33 | 385.71 | 0.09 | 50.0 | 400.0 | -0.65 | 21.69 | -124.14 | 0.08 | -11.11 | 0 | 0 | 0 | 0 | 4.37 | -7.23 | 0 | 0.12 | 50.0 | 135.29 | -0.05 | 0.0 | 88.37 | 0.25 | -10.71 | -34.21 | 0 | 0 | 0 | -55.00 | -80.71 | 0 |
| 20Q2 (6) | -0.07 | -600.0 | -275.0 | -0.76 | 63.11 | -11.76 | 0.18 | 260.0 | -55.0 | 0.06 | 200.0 | 500.0 | -0.83 | 59.9 | -29.69 | 0.09 | 12.5 | 800.0 | 0 | 0 | 0 | 4.71 | -42.87 | 573.82 | 0.08 | 121.62 | 128.57 | -0.05 | 88.1 | 85.71 | 0.28 | 0.0 | -30.0 | 0 | 0 | 0 | -30.43 | 0 | -138.04 |
| 20Q1 (5) | -0.01 | 98.89 | -150.0 | -2.06 | -149.88 | -64.8 | 0.05 | -84.85 | 110.0 | 0.02 | 0.0 | 0 | -2.07 | -164.09 | -68.29 | 0.08 | 100.0 | 100.0 | 0 | 0 | 0 | 8.25 | 207.22 | 135.05 | -0.37 | -19.35 | -236.36 | -0.42 | 60.75 | -223.08 | 0.28 | -26.32 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.9 | -210.34 | 0.0 | 4.13 | 0 | 0.0 | 0.33 | 257.14 | 0.0 | 0.02 | 166.67 | 0.0 | 3.23 | 1213.79 | 0.0 | 0.04 | 0 | 0.0 | 0 | 0 | 0.0 | 2.68 | 0 | 0.0 | -0.31 | 8.82 | 0.0 | -1.07 | -148.84 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.29 | -825.0 | 0.0 | 0 | 100.0 | 0.0 | -0.21 | -152.5 | 0.0 | -0.03 | -400.0 | 0.0 | -0.29 | 54.69 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.34 | -21.43 | 0.0 | -0.43 | -22.86 | 0.0 | 0.38 | -5.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.04 | 100.0 | 0.0 | -0.68 | 45.6 | 0.0 | 0.4 | 180.0 | 0.0 | 0.01 | 0 | 0.0 | -0.64 | 47.97 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.70 | -80.07 | 0.0 | -0.28 | -154.55 | 0.0 | -0.35 | -169.23 | 0.0 | 0.4 | -18.37 | 0.0 | 0 | 0 | 0.0 | 80.00 | 1340.0 | 0.0 |
| 19Q1 (1) | 0.02 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.56 | 0.0 | 0.0 |
