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) | 4.19 | 0 | -0.16 | 0 | -3.34 | 0 | 0.01 | -50.0 | 4.03 | 0 | 0.22 | 69.23 | 0 | 0 | 0.35 | 72.21 | 3.78 | -35.27 | 1.1 | -70.59 | 0.2 | 17.65 | 0.05 | 0.0 | 310.37 | 0 |
| 2022 (9) | -7.55 | 0 | 1.93 | 589.29 | 5.24 | -18.12 | 0.02 | 0 | -5.62 | 0 | 0.13 | 116.67 | 0 | 0 | 0.20 | 112.37 | 5.84 | 70.76 | 3.74 | 24.67 | 0.17 | 0.0 | 0.05 | 25.0 | -190.66 | 0 |
| 2021 (8) | -5.11 | 0 | 0.28 | 0 | 6.4 | 0 | 0 | 0 | -4.83 | 0 | 0.06 | 50.0 | 0 | 0 | 0.10 | 18.78 | 3.42 | 63.64 | 3.0 | 43.54 | 0.17 | -26.09 | 0.04 | -20.0 | -159.19 | 0 |
| 2020 (7) | 3.19 | 38.7 | -0.07 | 0 | -3.25 | 0 | 0 | 0 | 3.12 | 24.8 | 0.04 | -71.43 | 0 | 0 | 0.08 | -76.34 | 2.09 | -5.43 | 2.09 | 14.84 | 0.23 | 4.55 | 0.05 | 25.0 | 134.60 | 21.72 |
| 2019 (6) | 2.3 | 69.12 | 0.2 | 17.65 | -2.02 | 0 | 0 | 0 | 2.5 | 63.4 | 0.14 | 100.0 | 0 | 0 | 0.34 | 100.19 | 2.21 | -14.67 | 1.82 | 2.82 | 0.22 | 144.44 | 0.04 | -20.0 | 110.58 | 55.3 |
| 2018 (5) | 1.36 | 0 | 0.17 | 0 | 0.98 | -17.65 | 0 | 0 | 1.53 | 0 | 0.07 | 16.67 | 0 | 0 | 0.17 | 8.12 | 2.59 | 37.77 | 1.77 | 7.93 | 0.09 | 0.0 | 0.05 | 25.0 | 71.20 | 0 |
| 2017 (4) | -0.93 | 0 | -0.05 | 0 | 1.19 | 0 | 0 | 0 | -0.98 | 0 | 0.06 | -50.0 | 0 | 0 | 0.16 | -59.43 | 1.88 | 6.21 | 1.64 | -1.2 | 0.09 | -10.0 | 0.04 | 33.33 | -52.54 | 0 |
| 2016 (3) | -0.19 | 0 | -0.3 | 0 | -1.67 | 0 | 0 | 0 | -0.49 | 0 | 0.12 | 71.43 | 0 | 0 | 0.39 | 80.0 | 1.77 | -25.94 | 1.66 | -13.99 | 0.1 | 100.0 | 0.03 | 200.0 | -10.61 | 0 |
| 2015 (2) | 8.16 | 0 | -0.02 | 0 | -6.93 | 0 | 0 | 0 | 8.14 | 0 | 0.07 | 0.0 | 0 | 0 | 0.22 | -1.97 | 2.39 | 12.74 | 1.93 | 10.29 | 0.05 | -28.57 | 0.01 | -50.0 | 410.05 | 0 |
| 2014 (1) | -7.52 | 0 | -0.09 | 0 | 6.16 | 3750.0 | 0 | 0 | -7.61 | 0 | 0.07 | 250.0 | 0 | 0 | 0.22 | 179.14 | 2.12 | 33.33 | 1.75 | 19.86 | 0.07 | 40.0 | 0.02 | -33.33 | -408.70 | 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) | 2.09 | 45.14 | 119.64 | 0 | 100.0 | -100.0 | 1.95 | 117.02 | -78.41 | 0.01 | 200.0 | 0 | 2.09 | 50.36 | 123.94 | 0.03 | -40.0 | -57.14 | 0 | 0 | 0 | 0.26 | -19.84 | -45.15 | 0.41 | -56.84 | 57.69 | 0.47 | 570.0 | -61.79 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 394.34 | 0 | 148.18 |
| 23Q3 (19) | 1.44 | -83.54 | -76.08 | -0.05 | 16.67 | 0 | -11.46 | -17.06 | -116.23 | -0.01 | 0.0 | -200.0 | 1.39 | -84.0 | -76.91 | 0.05 | -50.0 | 400.0 | 0 | 0 | 0 | 0.32 | -43.08 | 454.3 | 0.95 | -37.09 | -54.76 | -0.1 | -150.0 | -119.23 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (18) | 8.75 | 208.16 | 1383.05 | -0.06 | -20.0 | -300.0 | -9.79 | -161.34 | -841.35 | -0.01 | 0 | 0 | 8.69 | 206.76 | 1301.61 | 0.1 | 150.0 | 233.33 | 0 | 0 | 0 | 0.57 | 159.8 | 222.73 | 1.51 | 65.93 | -25.62 | 0.2 | -62.26 | -82.76 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 3365.38 | 345.44 | 6801.89 |
| 23Q1 (17) | -8.09 | 23.97 | -129.83 | -0.05 | -102.62 | -150.0 | 15.96 | 76.74 | 528.35 | 0 | 0 | -100.0 | -8.14 | 6.76 | -129.94 | 0.04 | -42.86 | 300.0 | 0 | 0 | 0 | 0.22 | -53.72 | 228.96 | 0.91 | 250.0 | -37.24 | 0.53 | -56.91 | -36.14 | 0.05 | 0.0 | 25.0 | 0.01 | -50.0 | 0.0 | -1371.19 | -67.53 | -242.8 |
| 22Q4 (16) | -10.64 | -276.74 | -609.33 | 1.91 | 0 | 0 | 9.03 | 270.38 | 265.59 | 0 | -100.0 | 100.0 | -8.73 | -245.02 | -482.0 | 0.07 | 600.0 | 250.0 | 0 | 0 | 0 | 0.47 | 710.05 | 250.47 | 0.26 | -87.62 | -71.74 | 1.23 | 136.54 | 59.74 | 0.05 | 25.0 | 25.0 | 0.02 | 100.0 | 100.0 | -818.46 | -177.5 | -347.43 |
| 22Q3 (15) | 6.02 | 920.34 | 73.49 | 0 | -100.0 | -100.0 | -5.3 | -409.62 | -31.19 | 0.01 | 0 | -66.67 | 6.02 | 870.97 | 47.19 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.06 | -66.86 | -8.8 | 2.1 | 3.45 | 141.38 | 0.52 | -55.17 | -30.67 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1056.14 | 2065.98 | 143.49 |
| 22Q2 (14) | 0.59 | 116.76 | 112.94 | 0.03 | 250.0 | 104.92 | -1.04 | -140.94 | -119.37 | 0 | -100.0 | 0 | 0.62 | 117.51 | 111.99 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.18 | 164.81 | 0 | 2.03 | 40.0 | 222.22 | 1.16 | 39.76 | 65.71 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 48.76 | 112.19 | 108.02 |
| 22Q1 (13) | -3.52 | -134.67 | -39.13 | -0.02 | 0 | -107.69 | 2.54 | 2.83 | -2.68 | 0.01 | 133.33 | 0 | -3.54 | -136.0 | -55.95 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.07 | -50.7 | -74.49 | 1.45 | 57.61 | 43.56 | 0.83 | 7.79 | 5.06 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -400.00 | -118.67 | -32.81 |
| 21Q4 (12) | -1.5 | -143.23 | -244.23 | 0 | -100.0 | -100.0 | 2.47 | 161.14 | 162.53 | -0.03 | -200.0 | 0 | -1.5 | -136.67 | -228.21 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.13 | 110.78 | 55.53 | 0.92 | 5.75 | 240.74 | 0.77 | 2.67 | 92.5 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | -182.93 | -142.17 | -182.67 |
| 21Q3 (11) | 3.47 | 176.1 | 468.85 | 0.62 | 201.64 | 463.64 | -4.04 | -175.23 | -117.2 | 0.03 | 0 | 0 | 4.09 | 179.11 | 468.06 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.06 | 0 | -20.33 | 0.87 | 38.1 | 45.0 | 0.75 | 7.14 | 27.12 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 433.75 | 171.34 | 369.3 |
| 21Q2 (10) | -4.56 | -80.24 | -217.83 | -0.61 | -334.62 | -408.33 | 5.37 | 105.75 | 754.88 | 0 | 0 | 0 | -5.17 | -127.75 | -237.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.63 | -37.62 | -8.7 | 0.7 | -11.39 | -4.11 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | -608.00 | -101.87 | -225.68 |
| 21Q1 (9) | -2.53 | -343.27 | -8.58 | 0.26 | 100.0 | 230.0 | 2.61 | 166.08 | -22.78 | 0 | 0 | 0 | -2.27 | -294.02 | 10.28 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 0.26 | 200.52 | 56.12 | 1.01 | 274.07 | 90.57 | 0.79 | 97.5 | 113.51 | 0.04 | -33.33 | -33.33 | 0.01 | 0.0 | 0.0 | -301.19 | -236.11 | 43.12 |
| 20Q4 (8) | 1.04 | 70.49 | -55.74 | 0.13 | 18.18 | -67.5 | -3.95 | -112.37 | -24.61 | 0 | 0 | 0 | 1.17 | 62.5 | -57.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 7.97 | -5.72 | 0.27 | -55.0 | -15.62 | 0.4 | -32.2 | -18.37 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 221.28 | 139.41 | -47.27 |
| 20Q3 (7) | 0.61 | -84.24 | -6.15 | 0.11 | 191.67 | 152.38 | -1.86 | -126.83 | -295.74 | 0 | 0 | 0 | 0.72 | -80.8 | 63.64 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.08 | 10.27 | 0 | 0.6 | -13.04 | 1.69 | 0.59 | -19.18 | 47.5 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 92.42 | -80.89 | -34.59 |
| 20Q2 (6) | 3.87 | 266.09 | 734.43 | -0.12 | 40.0 | -33.33 | -0.82 | -124.26 | -220.59 | 0 | 0 | 0 | 3.75 | 248.22 | 635.71 | 0.01 | -50.0 | -85.71 | 0 | 0 | 0 | 0.07 | -56.37 | -89.15 | 0.69 | 30.19 | 1.47 | 0.73 | 97.3 | 48.98 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 483.75 | 191.35 | 544.1 |
| 20Q1 (5) | -2.33 | -199.15 | -2488.89 | -0.2 | -150.0 | -281.82 | 3.38 | 206.62 | 259.57 | 0 | 0 | 0 | -2.53 | -192.0 | -12750.0 | 0.02 | 100.0 | -66.67 | 0 | 0 | 0 | 0.17 | 81.48 | -74.45 | 0.53 | 65.62 | -15.87 | 0.37 | -24.49 | -13.95 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -529.55 | -226.19 | -2841.92 |
| 19Q4 (4) | 2.35 | 261.54 | 0.0 | 0.4 | 290.48 | 0.0 | -3.17 | -574.47 | 0.0 | 0 | 0 | 0.0 | 2.75 | 525.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.09 | 0 | 0.0 | 0.32 | -45.76 | 0.0 | 0.49 | 22.5 | 0.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 419.64 | 196.98 | 0.0 |
| 19Q3 (3) | 0.65 | 206.56 | 0.0 | -0.21 | -133.33 | 0.0 | -0.47 | -169.12 | 0.0 | 0 | 0 | 0.0 | 0.44 | 162.86 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.59 | -13.24 | 0.0 | 0.4 | -18.37 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 141.30 | 229.72 | 0.0 |
| 19Q2 (2) | -0.61 | -577.78 | 0.0 | -0.09 | -181.82 | 0.0 | 0.68 | -27.66 | 0.0 | 0 | 0 | 0.0 | -0.7 | -3600.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 0.67 | 2.7 | 0.0 | 0.68 | 7.94 | 0.0 | 0.49 | 13.95 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -108.93 | -505.16 | 0.0 |
| 19Q1 (1) | -0.09 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -18.00 | 0.0 | 0.0 |
