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) | -0.48 | 0 | -0.89 | 0 | -2.8 | 0 | -0.01 | 0 | -1.37 | 0 | 0.52 | 13.04 | -0.28 | 0 | 1.19 | -17.64 | 0.99 | 0 | 1.0 | 222.58 | 1.68 | 13.51 | 0.18 | 12.5 | -16.78 | 0 |
| 2022 (9) | 1.18 | 0 | -0.63 | 0 | 1.22 | 67.12 | -0.62 | 0 | 0.55 | 0 | 0.46 | 39.39 | -0.11 | 0 | 1.44 | 85.35 | -0.72 | 0 | 0.31 | -85.71 | 1.48 | 13.85 | 0.16 | 0.0 | 60.51 | 0 |
| 2021 (8) | -4.69 | 0 | -0.48 | 0 | 0.73 | 0 | -0.12 | 0 | -5.17 | 0 | 0.33 | -23.26 | -0.14 | 0 | 0.78 | -4.99 | 3.35 | -46.66 | 2.17 | -52.52 | 1.3 | 9.24 | 0.16 | 23.08 | -129.20 | 0 |
| 2020 (7) | 8.0 | 2324.24 | -0.59 | 0 | -0.57 | 0 | 0.37 | 0 | 7.41 | 0 | 0.43 | -2.27 | -0.13 | 0 | 0.82 | -24.97 | 6.28 | 509.71 | 4.57 | 437.65 | 1.19 | 2.59 | 0.13 | 0.0 | 135.82 | 780.79 |
| 2019 (6) | 0.33 | 0 | -0.68 | 0 | -0.01 | 0 | -0.44 | 0 | -0.35 | 0 | 0.44 | 29.41 | -0.13 | 0 | 1.09 | 24.57 | 1.03 | -26.95 | 0.85 | -36.09 | 1.16 | 163.64 | 0.13 | 18.18 | 15.42 | 0 |
| 2018 (5) | -2.17 | 0 | -0.45 | 0 | 1.21 | 175.0 | -0.25 | 0 | -2.62 | 0 | 0.34 | 30.77 | -0.09 | 0 | 0.88 | 17.29 | 1.41 | 2.92 | 1.33 | 14.66 | 0.44 | -10.2 | 0.11 | 0.0 | -115.43 | 0 |
| 2017 (4) | 3.14 | 139.69 | -0.34 | 0 | 0.44 | -46.34 | 0.12 | 9.09 | 2.8 | 305.8 | 0.26 | -40.91 | -0.07 | 0 | 0.75 | -47.61 | 1.37 | 77.92 | 1.16 | 41.46 | 0.49 | 2.08 | 0.11 | 0.0 | 178.41 | 92.03 |
| 2016 (3) | 1.31 | 0 | -0.62 | 0 | 0.82 | 0 | 0.11 | 0 | 0.69 | 0 | 0.44 | -2.22 | -0.08 | 0 | 1.43 | -16.57 | 0.77 | 755.56 | 0.82 | 203.7 | 0.48 | 2.13 | 0.11 | 0.0 | 92.91 | 0 |
| 2015 (2) | -0.31 | 0 | -0.55 | 0 | -0.4 | 0 | -0.06 | 0 | -0.86 | 0 | 0.45 | -25.0 | -0.08 | 0 | 1.71 | -16.6 | 0.09 | -74.29 | 0.27 | -22.86 | 0.47 | 4.44 | 0.11 | -38.89 | -36.47 | 0 |
| 2014 (1) | -0.31 | 0 | -0.79 | 0 | 1.06 | 0 | 0.04 | 0 | -1.1 | 0 | 0.6 | 33.33 | -0.08 | 0 | 2.05 | 38.93 | 0.35 | 0 | 0.35 | 0 | 0.45 | 2.27 | 0.18 | -40.0 | -31.63 | 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) | -2.27 | 26.06 | -187.64 | -0.18 | 45.45 | 33.33 | 0.25 | 139.68 | -13.79 | -0.03 | -112.5 | 80.0 | -2.45 | 27.94 | -205.6 | 0.1 | -58.33 | -54.55 | -0.08 | -14.29 | -60.0 | 0.93 | -57.91 | -57.84 | 0.35 | 483.33 | 9.38 | -0.08 | -125.0 | -142.11 | 0.5 | 21.95 | 25.0 | 0.05 | 0.0 | 25.0 | -482.98 | -22.71 | -217.48 |
| 23Q3 (19) | -3.07 | -266.85 | -2018.75 | -0.33 | -73.68 | -135.71 | -0.63 | 52.99 | -431.58 | 0.24 | 182.76 | 185.71 | -3.4 | -306.06 | -17100.0 | 0.24 | 200.0 | 118.18 | -0.07 | -75.0 | -250.0 | 2.21 | 212.71 | 50.88 | 0.06 | -64.71 | 126.09 | 0.32 | -20.0 | -8.57 | 0.41 | 7.89 | 7.89 | 0.05 | 25.0 | 25.0 | -393.59 | -275.4 | -1994.15 |
| 23Q2 (18) | 1.84 | -39.27 | 316.47 | -0.19 | 0.0 | -72.73 | -1.34 | -24.07 | -306.06 | -0.29 | -514.29 | -261.11 | 1.65 | -41.9 | 271.88 | 0.08 | -11.11 | -11.11 | -0.04 | 55.56 | -100.0 | 0.71 | -14.64 | -41.97 | 0.17 | -59.52 | 194.44 | 0.4 | 11.11 | 3900.0 | 0.38 | -5.0 | 8.57 | 0.04 | 0.0 | 0.0 | 224.39 | -40.76 | 205.6 |
| 23Q1 (17) | 3.03 | 16.99 | 520.83 | -0.19 | 29.63 | -90.0 | -1.08 | -472.41 | -200.93 | 0.07 | 146.67 | 118.42 | 2.84 | 22.41 | 446.34 | 0.09 | -59.09 | 80.0 | -0.09 | -80.0 | -200.0 | 0.83 | -62.48 | 16.58 | 0.42 | 31.25 | 166.67 | 0.36 | 89.47 | 250.0 | 0.4 | 0.0 | 11.11 | 0.04 | 0.0 | 0.0 | 378.75 | -7.87 | 184.17 |
| 22Q4 (16) | 2.59 | 1518.75 | 936.0 | -0.27 | -92.86 | -200.0 | 0.29 | 52.63 | 11.54 | -0.15 | 46.43 | -193.75 | 2.32 | 11500.0 | 1350.0 | 0.22 | 100.0 | 266.67 | -0.05 | -150.0 | -25.0 | 2.21 | 50.65 | 211.87 | 0.32 | 239.13 | 966.67 | 0.19 | -45.71 | 1800.0 | 0.4 | 5.26 | 11.11 | 0.04 | 0.0 | 0.0 | 411.11 | 1878.47 | 574.22 |
| 22Q3 (15) | 0.16 | 118.82 | 102.74 | -0.14 | -27.27 | 30.0 | 0.19 | 157.58 | -62.0 | -0.28 | -255.56 | -566.67 | 0.02 | 102.08 | 100.33 | 0.11 | 22.22 | -31.25 | -0.02 | 0.0 | 33.33 | 1.46 | 20.27 | -18.25 | -0.23 | -27.78 | -185.19 | 0.35 | 3400.0 | 288.89 | 0.38 | 8.57 | 18.75 | 0.04 | 0.0 | 0.0 | 20.78 | 109.78 | 101.6 |
| 22Q2 (14) | -0.85 | -18.06 | -155.19 | -0.11 | -10.0 | -22.22 | -0.33 | -130.84 | -222.22 | 0.18 | 147.37 | 142.86 | -0.96 | -17.07 | -166.21 | 0.09 | 80.0 | 50.0 | -0.02 | 33.33 | 50.0 | 1.22 | 71.47 | 123.27 | -0.18 | 71.43 | -115.38 | 0.01 | 104.17 | -98.48 | 0.35 | -2.78 | 16.67 | 0.04 | 0.0 | 0.0 | -212.50 | 52.78 | -237.99 |
| 22Q1 (13) | -0.72 | -388.0 | -10.77 | -0.1 | -11.11 | 0.0 | 1.07 | 311.54 | 456.67 | -0.38 | -337.5 | -575.0 | -0.82 | -612.5 | -9.33 | 0.05 | -16.67 | 0.0 | -0.03 | 25.0 | 0.0 | 0.71 | 0.38 | 99.15 | -0.63 | -2200.0 | -133.69 | -0.24 | -2500.0 | -116.9 | 0.36 | 0.0 | 12.5 | 0.04 | 0.0 | 0.0 | -450.00 | -838.0 | -1132.31 |
| 21Q4 (12) | 0.25 | 104.29 | -86.56 | -0.09 | 55.0 | 30.77 | 0.26 | -48.0 | 163.41 | 0.16 | 166.67 | 233.33 | 0.16 | 102.65 | -90.75 | 0.06 | -62.5 | -25.0 | -0.04 | -33.33 | 33.33 | 0.71 | -60.51 | 13.74 | 0.03 | -88.89 | -97.64 | 0.01 | -88.89 | -98.97 | 0.36 | 12.5 | 9.09 | 0.04 | 0.0 | 33.33 | 60.98 | 104.71 | -56.4 |
| 21Q3 (11) | -5.83 | -478.57 | -361.43 | -0.2 | -122.22 | 20.0 | 0.5 | 85.19 | 377.78 | 0.06 | 114.29 | -50.0 | -6.03 | -515.86 | -404.55 | 0.16 | 166.67 | -5.88 | -0.03 | 25.0 | 0.0 | 1.79 | 228.48 | 73.06 | 0.27 | -76.92 | -90.59 | 0.09 | -86.36 | -95.69 | 0.32 | 6.67 | 6.67 | 0.04 | 0.0 | 33.33 | -1295.56 | -941.27 | -1505.94 |
| 21Q2 (10) | 1.54 | 336.92 | -56.25 | -0.09 | 10.0 | 40.0 | 0.27 | 190.0 | 200.0 | -0.42 | -625.0 | -213.51 | 1.45 | 293.33 | -56.97 | 0.06 | 20.0 | -45.45 | -0.04 | -33.33 | 0.0 | 0.55 | 52.95 | -32.71 | 1.17 | -37.43 | -35.36 | 0.66 | -53.52 | -51.47 | 0.3 | -6.25 | 15.38 | 0.04 | 0.0 | 33.33 | 154.00 | 521.72 | -27.81 |
| 21Q1 (9) | -0.65 | -134.95 | -262.5 | -0.1 | 23.08 | -42.86 | -0.3 | 26.83 | -203.45 | 0.08 | 166.67 | 500.0 | -0.75 | -143.35 | -327.27 | 0.05 | -37.5 | -28.57 | -0.03 | 50.0 | -200.0 | 0.36 | -42.67 | -50.68 | 1.87 | 47.24 | 466.67 | 1.42 | 46.39 | 846.67 | 0.32 | -3.03 | 10.34 | 0.04 | 33.33 | 33.33 | -36.52 | -126.11 | -142.91 |
| 20Q4 (8) | 1.86 | -16.59 | 121.43 | -0.13 | 48.0 | 38.1 | -0.41 | -127.78 | 75.88 | -0.12 | -200.0 | -20.0 | 1.73 | -12.63 | 174.6 | 0.08 | -52.94 | -55.56 | -0.06 | -100.0 | -100.0 | 0.62 | -39.91 | -65.51 | 1.27 | -55.75 | 452.17 | 0.97 | -53.59 | 646.15 | 0.33 | 10.0 | -8.33 | 0.03 | 0.0 | 0.0 | 139.85 | 51.77 | -13.43 |
| 20Q3 (7) | 2.23 | -36.65 | 671.79 | -0.25 | -66.67 | 19.35 | -0.18 | 33.33 | -117.65 | 0.12 | -67.57 | 1100.0 | 1.98 | -41.25 | 382.86 | 0.17 | 54.55 | -5.56 | -0.03 | 25.0 | 40.0 | 1.04 | 27.72 | -42.02 | 2.87 | 58.56 | 962.96 | 2.09 | 53.68 | 1507.69 | 0.3 | 15.38 | 36.36 | 0.03 | 0.0 | 0.0 | 92.15 | -56.81 | 189.79 |
| 20Q2 (6) | 3.52 | 780.0 | 314.12 | -0.15 | -114.29 | -15.38 | -0.27 | -193.1 | -164.29 | 0.37 | 1950.0 | 254.17 | 3.37 | 921.21 | 368.06 | 0.11 | 57.14 | 175.0 | -0.04 | -300.0 | 20.0 | 0.81 | 12.1 | 102.65 | 1.81 | 448.48 | 1106.67 | 1.36 | 806.67 | 444.0 | 0.26 | -10.34 | -3.7 | 0.03 | 0.0 | 0.0 | 213.33 | 150.67 | 38.04 |
| 20Q1 (5) | 0.4 | -52.38 | 141.67 | -0.07 | 66.67 | -133.33 | 0.29 | 117.06 | 20.83 | -0.02 | 80.0 | 83.33 | 0.33 | -47.62 | 133.33 | 0.07 | -61.11 | 40.0 | -0.01 | 66.67 | 0.0 | 0.72 | -59.91 | 48.53 | 0.33 | 43.48 | -15.38 | 0.15 | 15.38 | -55.88 | 0.29 | -19.44 | -6.45 | 0.03 | 0.0 | 0.0 | 85.11 | -47.32 | 160.28 |
| 19Q4 (4) | 0.84 | 315.38 | 0.0 | -0.21 | 32.26 | 0.0 | -1.7 | -266.67 | 0.0 | -0.1 | -1100.0 | 0.0 | 0.63 | 190.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.03 | 40.0 | 0.0 | 1.80 | 1.0 | 0.0 | 0.23 | -14.81 | 0.0 | 0.13 | 0.0 | 0.0 | 0.36 | 63.64 | 0.0 | 0.03 | 0.0 | 0.0 | 161.54 | 257.4 | 0.0 |
| 19Q3 (3) | -0.39 | -145.88 | 0.0 | -0.31 | -138.46 | 0.0 | 1.02 | 142.86 | 0.0 | 0.01 | 104.17 | 0.0 | -0.7 | -197.22 | 0.0 | 0.18 | 350.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.79 | 346.43 | 0.0 | 0.27 | 80.0 | 0.0 | 0.13 | -48.0 | 0.0 | 0.22 | -18.52 | 0.0 | 0.03 | 0.0 | 0.0 | -102.63 | -166.41 | 0.0 |
| 19Q2 (2) | 0.85 | 188.54 | 0.0 | -0.13 | -333.33 | 0.0 | 0.42 | 75.0 | 0.0 | -0.24 | -100.0 | 0.0 | 0.72 | 172.73 | 0.0 | 0.04 | -20.0 | 0.0 | -0.05 | -400.0 | 0.0 | 0.40 | -17.84 | 0.0 | 0.15 | -61.54 | 0.0 | 0.25 | -26.47 | 0.0 | 0.27 | -12.9 | 0.0 | 0.03 | 0.0 | 0.0 | 154.55 | 209.47 | 0.0 |
| 19Q1 (1) | -0.96 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -141.18 | 0.0 | 0.0 |
