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) | 0.72 | -89.25 | -3.77 | 0 | 1.62 | 0 | 0.23 | 27.78 | -3.05 | 0 | 4.02 | 61.45 | 0.02 | 0 | 11.03 | 84.67 | -3.61 | 0 | -3.63 | 0 | 1.74 | -7.45 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 6.7 | 0 | -2.33 | 0 | -0.45 | 0 | 0.18 | -68.97 | 4.37 | 0 | 2.49 | -1.19 | 0 | 0 | 5.98 | 15.01 | -0.54 | 0 | -0.23 | 0 | 1.88 | 4.44 | 0 | 0 | 406.06 | 0 |
| 2021 (8) | -0.57 | 0 | -2.29 | 0 | -0.8 | 0 | 0.58 | 383.33 | -2.86 | 0 | 2.52 | 270.59 | -0.01 | 0 | 5.20 | 174.92 | 1.27 | 4.1 | 0.82 | 2.5 | 1.8 | 7.78 | 0 | 0 | -21.76 | 0 |
| 2020 (7) | -0.05 | 0 | -0.41 | 0 | -0.12 | 0 | 0.12 | 0 | -0.46 | 0 | 0.68 | -48.48 | 0 | 0 | 1.89 | -49.47 | 1.22 | 31.18 | 0.8 | 63.27 | 1.67 | -1.18 | 0.01 | -66.67 | -2.02 | 0 |
| 2019 (6) | 3.25 | 22.18 | -1.08 | 0 | -0.46 | 0 | -0.22 | 0 | 2.17 | 40.0 | 1.32 | 10.0 | 0.04 | 0 | 3.74 | 27.67 | 0.93 | -50.79 | 0.49 | -58.12 | 1.69 | 87.78 | 0.03 | -50.0 | 147.06 | 17.76 |
| 2018 (5) | 2.66 | 0 | -1.11 | 0 | 0.26 | 0 | 0.05 | -88.89 | 1.55 | 0 | 1.2 | 30.43 | -0.02 | 0 | 2.93 | 20.63 | 1.89 | -14.86 | 1.17 | -5.65 | 0.9 | 21.62 | 0.06 | 20.0 | 124.88 | 0 |
| 2017 (4) | -0.72 | 0 | -0.82 | 0 | -0.13 | 0 | 0.45 | 45.16 | -1.54 | 0 | 0.92 | 39.39 | -0.1 | 0 | 2.43 | 26.7 | 2.22 | 3.74 | 1.24 | 15.89 | 0.74 | -12.94 | 0.05 | 25.0 | -35.47 | 0 |
| 2016 (3) | 2.5 | -13.19 | -0.34 | 0 | -0.34 | 0 | 0.31 | 0 | 2.16 | -21.17 | 0.66 | 20.0 | -0.04 | 0 | 1.92 | 25.54 | 2.14 | 49.65 | 1.07 | 30.49 | 0.85 | -12.37 | 0.04 | 0.0 | 127.55 | -18.95 |
| 2015 (2) | 2.88 | -21.1 | -0.14 | 0 | -1.53 | 0 | -0.66 | 0 | 2.74 | -11.61 | 0.55 | -25.68 | -0.02 | 0 | 1.53 | -15.26 | 1.43 | 3.62 | 0.82 | -20.39 | 0.97 | -9.35 | 0.04 | 0.0 | 157.38 | -7.73 |
| 2014 (1) | 3.65 | 0 | -0.55 | 0 | -1.08 | 0 | 0.7 | 0 | 3.1 | 0 | 0.74 | 164.29 | -0.05 | 0 | 1.80 | 168.47 | 1.38 | 2.99 | 1.03 | 13.19 | 1.07 | 30.49 | 0.04 | 0.0 | 170.56 | 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) | 0.53 | 180.3 | -56.2 | -1.61 | -69.47 | -847.06 | 1.37 | 6950.0 | 515.15 | 0.75 | 494.74 | 1037.5 | -1.08 | 32.92 | -203.85 | 1.68 | 64.71 | 425.0 | 0 | -100.0 | -100.0 | 19.51 | 83.07 | 526.22 | -2.12 | -146.51 | -2550.0 | -2.23 | -162.35 | -3085.71 | 0.41 | -4.65 | -12.77 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -0.66 | -8.2 | -133.5 | -0.95 | -235.71 | -48.44 | -0.02 | -112.5 | 96.08 | -0.19 | 82.57 | -272.73 | -1.61 | -1888.89 | -221.05 | 1.02 | 264.52 | 72.88 | 0.01 | 0 | 200.0 | 10.66 | 258.67 | 75.95 | -0.86 | -138.89 | -91.11 | -0.85 | -325.0 | -286.36 | 0.43 | -2.27 | -10.42 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -0.61 | -142.07 | -120.96 | 0.7 | 136.84 | 300.0 | 0.16 | 45.45 | -50.0 | -1.09 | -239.74 | -475.86 | 0.09 | 120.0 | -96.48 | -0.62 | -131.96 | -255.0 | 0 | 0 | 0 | -6.72 | -131.23 | -281.7 | -0.36 | -33.33 | -700.0 | -0.2 | 39.39 | -205.26 | 0.44 | -4.35 | -6.38 | 0 | 0 | 0 | -254.17 | -122.79 | -157.65 |
| 23Q1 (17) | 1.45 | 19.83 | 137.7 | -1.9 | -1017.65 | -62.39 | 0.11 | 133.33 | 37.5 | 0.78 | 1075.0 | 657.14 | -0.45 | -143.27 | 19.64 | 1.94 | 506.25 | 64.41 | 0 | -100.0 | 0 | 21.51 | 590.26 | 97.4 | -0.27 | -237.5 | -237.5 | -0.33 | -371.43 | -153.85 | 0.46 | -2.13 | 0.0 | 0 | 0 | 0 | 1115.38 | 268.72 | 503.4 |
| 22Q4 (16) | 1.21 | -38.58 | 157.45 | -0.17 | 73.44 | 87.31 | -0.33 | 35.29 | -450.0 | -0.08 | -172.73 | -119.51 | 1.04 | -21.8 | 219.54 | 0.32 | -45.76 | -77.14 | 0.01 | 200.0 | 200.0 | 3.12 | -48.56 | -72.83 | -0.08 | 82.22 | -200.0 | -0.07 | 68.18 | 0 | 0.47 | -2.08 | 0.0 | 0 | 0 | 0 | 302.50 | -60.08 | 202.5 |
| 22Q3 (15) | 1.97 | -32.3 | 198.48 | -0.64 | -82.86 | -8.47 | -0.51 | -259.38 | -750.0 | 0.11 | -62.07 | 152.38 | 1.33 | -48.05 | 1800.0 | 0.59 | 47.5 | -13.24 | -0.01 | 0 | 0 | 6.06 | 63.86 | 8.95 | -0.45 | -850.0 | -350.0 | -0.22 | -215.79 | -466.67 | 0.48 | 2.13 | 2.13 | 0 | 0 | 0 | 757.69 | 71.85 | 508.45 |
| 22Q2 (14) | 2.91 | 377.05 | 295.3 | -0.35 | 70.09 | -94.44 | 0.32 | 300.0 | 455.56 | 0.29 | 307.14 | -35.56 | 2.56 | 557.14 | 253.29 | 0.4 | -66.1 | 73.91 | 0 | 0 | 0 | 3.70 | -66.07 | 106.22 | 0.06 | 175.0 | -88.46 | 0.19 | 246.15 | -48.65 | 0.47 | 2.17 | 9.3 | 0 | 0 | 0 | 440.91 | 138.52 | 336.73 |
| 22Q1 (13) | 0.61 | 29.79 | 405.0 | -1.17 | 12.69 | -550.0 | 0.08 | 233.33 | 113.33 | -0.14 | -134.15 | -133.33 | -0.56 | 35.63 | -47.37 | 1.18 | -15.71 | 461.9 | 0 | 100.0 | 0 | 10.90 | -4.97 | 481.62 | -0.08 | -200.0 | -116.67 | -0.13 | 0 | -133.33 | 0.46 | -2.13 | 6.98 | 0 | 0 | 0 | 184.85 | 84.85 | 857.88 |
| 21Q4 (12) | 0.47 | -28.79 | 124.48 | -1.34 | -127.12 | -857.14 | -0.06 | 0.0 | 85.0 | 0.41 | 295.24 | 141.18 | -0.87 | -1342.86 | 57.77 | 1.4 | 105.88 | 536.36 | -0.01 | 0 | 0 | 11.47 | 106.22 | 488.94 | 0.08 | -55.56 | -88.41 | 0 | -100.0 | -100.0 | 0.47 | 0.0 | 9.3 | 0 | 0 | 0 | 100.00 | -19.7 | 144.79 |
| 21Q3 (11) | 0.66 | 144.3 | 127.59 | -0.59 | -227.78 | -391.67 | -0.06 | 33.33 | -220.0 | -0.21 | -146.67 | -450.0 | 0.07 | 104.19 | -58.82 | 0.68 | 195.65 | 325.0 | 0 | 0 | 0 | 5.56 | 210.16 | 228.05 | 0.18 | -65.38 | -35.71 | 0.06 | -83.78 | -62.5 | 0.47 | 9.3 | 14.63 | 0 | 0 | 0 | 124.53 | 166.86 | 144.76 |
| 21Q2 (10) | -1.49 | -645.0 | -472.5 | -0.18 | 0.0 | -1700.0 | -0.09 | 85.0 | -12.5 | 0.45 | 850.0 | 400.0 | -1.67 | -339.47 | -528.21 | 0.23 | 9.52 | 130.0 | 0 | 0 | 0 | 1.79 | -4.31 | 55.07 | 0.52 | 8.33 | 10.64 | 0.37 | -5.13 | -2.63 | 0.43 | 0.0 | 4.88 | 0 | 0 | 0 | -186.25 | -663.62 | -467.84 |
| 21Q1 (9) | -0.2 | 89.58 | -116.95 | -0.18 | -28.57 | -28.57 | -0.6 | -50.0 | -293.55 | -0.06 | -135.29 | 70.0 | -0.38 | 81.55 | -136.54 | 0.21 | -4.55 | 5.0 | 0 | 0 | 0 | 1.87 | -3.78 | -38.37 | 0.48 | -30.43 | 308.7 | 0.39 | -9.3 | 329.41 | 0.43 | 0.0 | 2.38 | 0 | 0 | 0 | -24.39 | 89.08 | -105.17 |
| 20Q4 (8) | -1.92 | -762.07 | -972.73 | -0.14 | -16.67 | 58.82 | -0.4 | -900.0 | 0 | 0.17 | 183.33 | -57.5 | -2.06 | -1311.76 | -1616.67 | 0.22 | 37.5 | -45.0 | 0 | 0 | -100.0 | 1.95 | 14.87 | -51.23 | 0.69 | 146.43 | 32.69 | 0.43 | 168.75 | 53.57 | 0.43 | 4.88 | 2.38 | 0 | 0 | 0 | -223.26 | -538.81 | -810.36 |
| 20Q3 (7) | 0.29 | -27.5 | -73.87 | -0.12 | -1100.0 | 55.56 | 0.05 | 162.5 | 266.67 | 0.06 | -33.33 | -60.0 | 0.17 | -56.41 | -79.76 | 0.16 | 60.0 | -56.76 | 0 | 0 | -100.0 | 1.69 | 46.61 | -59.09 | 0.28 | -40.43 | 12.0 | 0.16 | -57.89 | -11.11 | 0.41 | 0.0 | -2.38 | 0 | 0 | -100.0 | 50.88 | 0.48 | -72.04 |
| 20Q2 (6) | 0.4 | -66.1 | -55.56 | -0.01 | 92.86 | 87.5 | -0.08 | -125.81 | 77.14 | 0.09 | 145.0 | 128.12 | 0.39 | -62.5 | -52.44 | 0.1 | -50.0 | -33.33 | 0 | 0 | 100.0 | 1.16 | -61.97 | -34.49 | 0.47 | 304.35 | 176.47 | 0.38 | 323.53 | 216.67 | 0.41 | -2.38 | -4.65 | 0 | 0 | -100.0 | 50.63 | -89.27 | -68.5 |
| 20Q1 (5) | 1.18 | 436.36 | 14.56 | -0.14 | 58.82 | 64.1 | 0.31 | 0 | 487.5 | -0.2 | -150.0 | 55.56 | 1.04 | 966.67 | 62.5 | 0.2 | -50.0 | -50.0 | 0 | -100.0 | 0 | 3.04 | -23.86 | -40.43 | -0.23 | -144.23 | 0 | -0.17 | -160.71 | -88.89 | 0.42 | 0.0 | 0.0 | 0 | 0 | -100.0 | 472.00 | 1401.82 | 55.81 |
| 19Q4 (4) | 0.22 | -80.18 | 0.0 | -0.34 | -25.93 | 0.0 | 0 | 100.0 | 0.0 | 0.4 | 166.67 | 0.0 | -0.12 | -114.29 | 0.0 | 0.4 | 8.11 | 0.0 | 0.01 | -75.0 | 0.0 | 3.99 | -3.65 | 0.0 | 0.52 | 108.0 | 0.0 | 0.28 | 55.56 | 0.0 | 0.42 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 31.43 | -82.73 | 0.0 |
| 19Q3 (3) | 1.11 | 23.33 | 0.0 | -0.27 | -237.5 | 0.0 | -0.03 | 91.43 | 0.0 | 0.15 | 146.88 | 0.0 | 0.84 | 2.44 | 0.0 | 0.37 | 146.67 | 0.0 | 0.04 | 500.0 | 0.0 | 4.14 | 134.79 | 0.0 | 0.25 | 47.06 | 0.0 | 0.18 | 50.0 | 0.0 | 0.42 | -2.33 | 0.0 | 0.01 | 0.0 | 0.0 | 181.97 | 13.22 | 0.0 |
| 19Q2 (2) | 0.9 | -12.62 | 0.0 | -0.08 | 79.49 | 0.0 | -0.35 | -337.5 | 0.0 | -0.32 | 28.89 | 0.0 | 0.82 | 28.12 | 0.0 | 0.15 | -62.5 | 0.0 | -0.01 | 0 | 0.0 | 1.76 | -65.41 | 0.0 | 0.17 | 0 | 0.0 | 0.12 | 233.33 | 0.0 | 0.43 | 2.38 | 0.0 | 0.01 | 0.0 | 0.0 | 160.71 | -46.95 | 0.0 |
| 19Q1 (1) | 1.03 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.10 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 302.94 | 0.0 | 0.0 |
