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) | 1.92 | 3740.0 | -0.35 | 0 | -2.05 | 0 | -0.01 | 0 | 1.57 | 0 | 0.29 | -34.09 | 0 | 0 | 1.10 | -28.57 | -1.37 | 0 | -0.44 | 0 | 2.08 | -10.34 | 0.03 | -25.0 | 114.97 | 0 |
| 2022 (9) | 0.05 | 0 | -0.23 | 0 | -2.01 | 0 | -0.01 | 0 | -0.18 | 0 | 0.44 | -61.4 | 0 | 0 | 1.54 | -48.13 | -4.39 | 0 | -2.71 | 0 | 2.32 | -26.35 | 0.04 | -33.33 | 0.00 | 0 |
| 2021 (8) | -0.55 | 0 | 2.83 | 732.35 | -3.32 | 0 | -0.08 | 0 | 2.28 | 314.55 | 1.14 | 42.5 | 0 | 0 | 2.97 | 23.28 | -4.66 | 0 | -2.7 | 0 | 3.15 | -16.22 | 0.06 | -33.33 | -107.84 | 0 |
| 2020 (7) | 0.21 | 0 | 0.34 | -95.52 | -1.38 | 0 | -0.36 | 0 | 0.55 | -91.75 | 0.8 | -13.04 | 0.14 | 0 | 2.41 | 12.89 | -4.59 | 0 | -4.04 | 0 | 3.76 | -32.5 | 0.09 | -47.06 | 0.00 | 0 |
| 2019 (6) | -0.92 | 0 | 7.59 | 35.05 | -10.41 | 0 | 0.56 | 0 | 6.67 | -3.89 | 0.92 | -43.9 | 0 | 0 | 2.13 | -28.48 | -7.65 | 0 | -5.67 | 0 | 5.57 | -11.73 | 0.17 | -5.56 | -1314.29 | 0 |
| 2018 (5) | 1.32 | -29.03 | 5.62 | 0 | -11.21 | 0 | -2.06 | 0 | 6.94 | 0 | 1.64 | -55.91 | 0 | 0 | 2.98 | -51.71 | -6.62 | 0 | -8.38 | 0 | 6.31 | -12.36 | 0.18 | 0.0 | 0.00 | 0 |
| 2017 (4) | 1.86 | -74.34 | -7.74 | 0 | -4.61 | 0 | -0.33 | 0 | -5.88 | 0 | 3.72 | -22.18 | 0 | 0 | 6.18 | -20.61 | -4.34 | 0 | -3.96 | 0 | 7.2 | -2.83 | 0.18 | 0.0 | 54.39 | -66.77 |
| 2016 (3) | 7.25 | -71.1 | -2.09 | 0 | -1.9 | 0 | 0.23 | 0 | 5.16 | -76.41 | 4.78 | 51.75 | 0 | 0 | 7.78 | 144.18 | -2.87 | 0 | -3.16 | 0 | 7.41 | -7.49 | 0.18 | 0.0 | 163.66 | -3.27 |
| 2015 (2) | 25.09 | 232.32 | -3.22 | 0 | -10.72 | 0 | -0.41 | 0 | 21.87 | 0 | 3.15 | -63.24 | 0 | 0 | 3.19 | -64.52 | 10.59 | 5.16 | 6.64 | -7.65 | 8.01 | 2.96 | 0.18 | 20.0 | 169.18 | 238.82 |
| 2014 (1) | 7.55 | -57.82 | -12.45 | 0 | 0.03 | 0 | -0.24 | 0 | -4.9 | 0 | 8.57 | -2.83 | 0 | 0 | 8.98 | -17.97 | 10.07 | 73.92 | 7.19 | 72.42 | 7.78 | -3.59 | 0.15 | 0.0 | 49.93 | -65.44 |
| 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) | 1.28 | 326.67 | 93.94 | 0.8 | 231.15 | 187.91 | -0.2 | 86.01 | 23.08 | 0 | 0 | 0 | 2.08 | 770.97 | 932.0 | 0.02 | -77.78 | -89.47 | 0 | 0 | 0 | 0.29 | -78.39 | -89.73 | -0.24 | -300.0 | 74.74 | -0.02 | -106.45 | 96.83 | 0.49 | -2.0 | -12.5 | 0.01 | 0.0 | 0.0 | 266.67 | 628.89 | 0 |
| 23Q3 (19) | 0.3 | 211.11 | 168.18 | -0.61 | -1120.0 | -222.0 | -1.43 | -580.95 | -2.88 | 0 | 100.0 | 0 | -0.31 | 3.12 | -616.67 | 0.09 | -35.71 | 350.0 | 0 | 0 | 0 | 1.33 | -42.38 | 413.33 | 0.12 | 116.22 | 119.35 | 0.31 | 183.78 | 172.09 | 0.5 | -5.66 | -19.35 | 0.01 | 0.0 | 0.0 | 36.59 | 123.04 | 116.63 |
| 23Q2 (18) | -0.27 | -144.26 | -212.5 | -0.05 | 89.8 | 70.59 | -0.21 | -5.0 | -31.25 | -0.05 | -225.0 | 76.19 | -0.32 | -366.67 | -557.14 | 0.14 | 250.0 | 180.0 | 0 | 0 | 0 | 2.31 | 284.13 | 175.37 | -0.74 | -48.0 | 50.34 | -0.37 | -2.78 | 44.78 | 0.53 | -3.64 | -10.17 | 0.01 | 0.0 | 0.0 | -158.82 | -152.07 | 0 |
| 23Q1 (17) | 0.61 | -7.58 | 252.5 | -0.49 | 46.15 | -240.0 | -0.2 | 23.08 | 0.0 | 0.04 | 0 | -78.95 | 0.12 | 148.0 | 340.0 | 0.04 | -78.95 | -77.78 | 0 | 0 | 0 | 0.60 | -78.54 | -72.69 | -0.5 | 47.37 | 62.12 | -0.36 | 42.86 | 63.27 | 0.55 | -1.79 | 0.0 | 0.01 | 0.0 | 0.0 | 305.00 | 0 | 0 |
| 22Q4 (16) | 0.66 | 250.0 | 283.33 | -0.91 | -282.0 | 0 | -0.26 | 81.29 | 0.0 | 0 | 0 | -100.0 | -0.25 | -516.67 | 30.56 | 0.19 | 850.0 | -36.67 | 0 | 0 | 0 | 2.81 | 980.5 | 1.13 | -0.95 | -53.23 | -11.76 | -0.63 | -46.51 | 45.69 | 0.56 | -9.68 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -0.44 | -283.33 | 51.11 | 0.5 | 394.12 | -80.62 | -1.39 | -768.75 | 39.57 | 0 | 100.0 | 0 | 0.06 | -14.29 | -96.43 | 0.02 | -60.0 | -92.31 | 0 | 0 | 0 | 0.26 | -69.09 | -91.36 | -0.62 | 58.39 | 65.17 | -0.43 | 35.82 | -407.14 | 0.62 | 5.08 | -20.51 | 0.01 | 0.0 | 0.0 | -220.00 | 0 | -127.33 |
| 22Q2 (14) | 0.24 | 160.0 | -68.42 | -0.17 | -148.57 | -151.52 | -0.16 | 20.0 | 58.97 | -0.21 | -210.53 | -250.0 | 0.07 | 240.0 | -93.58 | 0.05 | -72.22 | 266.67 | 0 | 0 | 0 | 0.84 | -61.9 | 367.23 | -1.49 | -12.88 | -22.13 | -0.67 | 31.63 | 39.09 | 0.59 | 7.27 | -26.25 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.4 | -11.11 | -900.0 | 0.35 | 0 | 488.89 | -0.2 | 23.08 | 44.44 | 0.19 | 850.0 | 480.0 | -0.05 | 86.11 | 61.54 | 0.18 | -40.0 | -70.97 | 0 | 0 | 0 | 2.21 | -20.51 | -66.52 | -1.32 | -55.29 | -62.96 | -0.98 | 15.52 | -66.1 | 0.55 | -14.06 | -40.86 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 21Q4 (12) | -0.36 | 60.0 | -820.0 | 0 | -100.0 | -100.0 | -0.26 | 88.7 | 27.78 | 0.02 | 0 | 106.06 | -0.36 | -121.43 | -140.91 | 0.3 | 15.38 | 50.0 | 0 | 0 | 0 | 2.78 | -7.67 | 55.69 | -0.85 | 52.25 | 4.49 | -1.16 | -928.57 | -146.81 | 0.64 | -17.95 | -32.63 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (11) | -0.9 | -218.42 | 9.09 | 2.58 | 681.82 | 1175.0 | -2.3 | -489.74 | -194.87 | 0 | 100.0 | -100.0 | 1.68 | 54.13 | 236.59 | 0.26 | 966.67 | 30.0 | 0 | 0 | 0 | 3.01 | 1055.84 | 33.01 | -1.78 | -45.9 | -117.07 | 0.14 | 112.73 | 117.28 | 0.78 | -2.5 | -17.02 | 0.01 | 0.0 | -50.0 | -96.77 | 0 | 85.34 |
| 21Q2 (10) | 0.76 | 2000.0 | -7.32 | 0.33 | 466.67 | 1750.0 | -0.39 | -8.33 | 11.36 | -0.06 | -20.0 | -20.0 | 1.09 | 938.46 | 36.25 | -0.03 | -104.84 | -112.5 | 0 | 0 | -100.0 | -0.31 | -104.77 | -109.3 | -1.22 | -50.62 | 6.15 | -1.1 | -86.44 | 6.78 | 0.8 | -13.98 | -3.61 | 0.01 | -50.0 | -50.0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -0.04 | -180.0 | -128.57 | -0.09 | -110.84 | 62.5 | -0.36 | 0.0 | -271.43 | -0.05 | 84.85 | 64.29 | -0.13 | -114.77 | -30.0 | 0.62 | 210.0 | 264.71 | 0 | 0 | 0 | 6.59 | 269.63 | 134.87 | -0.81 | 8.99 | 49.06 | -0.59 | -25.53 | 62.42 | 0.93 | -2.11 | -10.58 | 0.02 | 0.0 | -50.0 | -11.11 | -211.11 | 0 |
| 20Q4 (8) | 0.05 | 105.05 | 105.05 | 0.83 | 445.83 | 1.22 | -0.36 | 53.85 | 28.0 | -0.33 | -1750.0 | -32.0 | 0.88 | 171.54 | 617.65 | 0.2 | 0.0 | -16.67 | 0 | 0 | 0 | 1.78 | -21.12 | -30.26 | -0.89 | -8.54 | 57.82 | -0.47 | 41.98 | 90.13 | 0.95 | 1.06 | -26.36 | 0.02 | 0.0 | -50.0 | 10.00 | 101.52 | 0 |
| 20Q3 (7) | -0.99 | -220.73 | -306.25 | -0.24 | -1100.0 | -120.69 | -0.78 | -77.27 | 88.87 | 0.02 | 140.0 | -99.59 | -1.23 | -253.75 | -175.0 | 0.2 | -16.67 | 17.65 | 0 | -100.0 | 0 | 2.26 | -33.15 | 33.2 | -0.82 | 36.92 | 41.01 | -0.81 | 31.36 | 54.75 | 0.94 | 13.25 | -30.88 | 0.02 | 0.0 | -50.0 | -660.00 | 0 | 0 |
| 20Q2 (6) | 0.82 | 485.71 | 146.33 | -0.02 | 91.67 | -100.26 | -0.44 | -309.52 | 15.38 | -0.05 | 64.29 | 98.6 | 0.8 | 900.0 | -86.18 | 0.24 | 41.18 | 4.35 | 0.14 | 0 | 0 | 3.38 | 20.5 | 66.81 | -1.3 | 18.24 | 47.15 | -1.18 | 24.84 | -148.36 | 0.83 | -20.19 | -42.76 | 0.02 | -50.0 | -60.0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | 0.14 | 114.14 | -89.71 | -0.24 | -129.27 | 87.69 | 0.21 | 142.0 | 108.82 | -0.14 | 44.0 | 70.21 | -0.1 | 41.18 | 83.05 | 0.17 | -29.17 | -37.04 | 0 | 0 | 0 | 2.81 | 9.76 | 28.63 | -1.59 | 24.64 | -4.61 | -1.57 | 67.02 | -0.64 | 1.04 | -19.38 | -29.73 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.99 | -306.25 | 0.0 | 0.82 | -29.31 | 0.0 | -0.5 | 92.87 | 0.0 | -0.25 | -105.15 | 0.0 | -0.17 | -110.37 | 0.0 | 0.24 | 41.18 | 0.0 | 0 | 0 | 0.0 | 2.56 | 50.65 | 0.0 | -2.11 | -51.8 | 0.0 | -4.76 | -165.92 | 0.0 | 1.29 | -5.15 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.48 | 127.12 | 0.0 | 1.16 | -84.66 | 0.0 | -7.01 | -1248.08 | 0.0 | 4.85 | 235.85 | 0.0 | 1.64 | -71.68 | 0.0 | 0.17 | -26.09 | 0.0 | 0 | 0 | 0.0 | 1.70 | -16.28 | 0.0 | -1.39 | 43.5 | 0.0 | -1.79 | -173.36 | 0.0 | 1.36 | -6.21 | 0.0 | 0.04 | -20.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -1.77 | -230.15 | 0.0 | 7.56 | 487.69 | 0.0 | -0.52 | 78.15 | 0.0 | -3.57 | -659.57 | 0.0 | 5.79 | 1081.36 | 0.0 | 0.23 | -14.81 | 0.0 | 0 | 0 | 0.0 | 2.03 | -7.08 | 0.0 | -2.46 | -61.84 | 0.0 | 2.44 | 256.41 | 0.0 | 1.45 | -2.03 | 0.0 | 0.05 | 25.0 | 0.0 | -44.92 | 0 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | -1.95 | 0.0 | 0.0 | -2.38 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -1.52 | 0.0 | 0.0 | -1.56 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
