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) | 2.87 | 0 | 1.43 | 0 | -1.71 | 0 | -0.21 | 0 | 4.3 | 0 | 0.25 | -62.69 | 0 | 0 | 2.17 | -52.49 | -1.22 | 0 | -1.14 | 0 | 0.91 | -10.78 | 0.09 | 0.0 | 0.00 | 0 |
| 2022 (9) | -3.05 | 0 | -0.54 | 0 | 4.22 | -62.56 | -0.61 | 0 | -3.59 | 0 | 0.67 | -91.52 | 0 | 0 | 4.56 | -87.24 | -1.36 | 0 | -4.89 | 0 | 1.02 | 20.0 | 0.09 | 80.0 | 0.00 | 0 |
| 2021 (8) | -1.7 | 0 | -10.41 | 0 | 11.27 | 1487.32 | -0.24 | 0 | -12.11 | 0 | 7.9 | 89.9 | 0 | 0 | 35.78 | 91.28 | -1.15 | 0 | -1.65 | 0 | 0.85 | 26.87 | 0.05 | 150.0 | 0.00 | 0 |
| 2020 (7) | -0.27 | 0 | -5.02 | 0 | 0.71 | -64.5 | -0.48 | 0 | -5.29 | 0 | 4.16 | 232.8 | 0 | 0 | 18.71 | 310.46 | -1.1 | 0 | -1.61 | 0 | 0.67 | 8.06 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.92 | 0 | -1.41 | 0 | 2.0 | -63.64 | -0.03 | 0 | -2.33 | 0 | 1.25 | 17.92 | 0 | 0 | 4.56 | 22.91 | 0.96 | -20.66 | 0.71 | -20.22 | 0.62 | 55.0 | 0.02 | 100.0 | -68.15 | 0 |
| 2018 (5) | -0.14 | 0 | -0.81 | 0 | 5.5 | 4483.33 | -0.13 | 0 | -0.95 | 0 | 1.06 | 112.0 | 0 | 0 | 3.71 | 44.08 | 1.21 | -12.32 | 0.89 | -26.45 | 0.4 | -4.76 | 0.01 | 0.0 | -10.77 | 0 |
| 2017 (4) | 1.59 | 3080.0 | -0.23 | 0 | 0.12 | 0 | -0.04 | 0 | 1.36 | 871.43 | 0.5 | 4.17 | 0 | 0 | 2.57 | -40.33 | 1.38 | 72.5 | 1.21 | 28.72 | 0.42 | -4.55 | 0.01 | 0.0 | 96.95 | 2595.24 |
| 2016 (3) | 0.05 | 0 | 0.09 | 0 | -0.31 | 0 | 0.01 | 0 | 0.14 | 0 | 0.48 | -50.52 | 0 | 0 | 4.31 | -65.59 | 0.8 | 1500.0 | 0.94 | 4600.0 | 0.44 | 29.41 | 0.01 | 0.0 | 3.60 | 0 |
| 2015 (2) | -0.15 | 0 | -2.26 | 0 | 1.79 | -17.51 | -0.25 | 0 | -2.41 | 0 | 0.97 | 148.72 | 0 | 0 | 12.53 | 111.44 | 0.05 | 0 | 0.02 | 0 | 0.34 | -12.82 | 0.01 | 0.0 | -40.54 | 0 |
| 2014 (1) | -1.75 | 0 | 0.84 | -18.45 | 2.17 | 429.27 | 0.07 | 0 | -0.91 | 0 | 0.39 | 18.18 | 0 | 0 | 5.93 | -17.02 | -0.47 | 0 | -1.21 | 0 | 0.39 | -18.75 | 0.01 | -50.0 | 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) | 1.61 | 11.81 | 340.3 | 0.45 | 175.0 | 66.67 | -0.07 | 66.67 | -106.6 | 0.02 | -60.0 | 102.47 | 2.06 | 145.24 | 615.0 | 0.01 | -85.71 | -94.74 | 0 | 0 | 0 | 0.33 | -84.36 | -97.38 | -0.41 | -141.18 | 12.77 | -0.81 | -478.57 | 76.86 | 0.22 | 0.0 | -15.38 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.44 | 380.0 | 413.04 | -0.6 | -850.0 | -27.66 | -0.21 | 4.55 | 58.82 | 0.05 | 150.0 | 150.0 | 0.84 | 121.05 | 190.32 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 2.08 | -18.15 | -42.13 | -0.17 | 50.0 | 76.39 | -0.14 | 58.82 | 83.13 | 0.22 | 0.0 | -15.38 | 0.02 | 0.0 | -33.33 | 1440.00 | 0 | 0 |
| 23Q2 (18) | 0.3 | 162.5 | 3.45 | 0.08 | -94.67 | -86.44 | -0.22 | 81.82 | 90.43 | -0.1 | 41.18 | -137.04 | 0.38 | -62.75 | -56.82 | 0.07 | -30.0 | -56.25 | 0 | 0 | 0 | 2.55 | -40.44 | -16.0 | -0.34 | -13.33 | -950.0 | -0.34 | -326.67 | -209.09 | 0.22 | -12.0 | -15.38 | 0.02 | -33.33 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (17) | -0.48 | 28.36 | 78.18 | 1.5 | 455.56 | 259.57 | -1.21 | -214.15 | -120.27 | -0.17 | 79.01 | -88.89 | 1.02 | 355.0 | 132.48 | 0.1 | -47.37 | -56.52 | 0 | 0 | 0 | 4.27 | -65.59 | -0.22 | -0.3 | 36.17 | -42.86 | 0.15 | 104.29 | 134.09 | 0.25 | -3.85 | 4.17 | 0.03 | 50.0 | 50.0 | -111.63 | 0 | 0 |
| 22Q4 (16) | -0.67 | -45.65 | -180.72 | 0.27 | 157.45 | 208.0 | 1.06 | 307.84 | 688.89 | -0.81 | -4150.0 | -775.0 | -0.4 | 56.99 | -168.97 | 0.19 | 111.11 | -5.0 | 0 | 0 | 0 | 12.42 | 244.95 | 150.23 | -0.47 | 34.72 | -23.68 | -3.5 | -321.69 | -473.77 | 0.26 | 0.0 | 13.04 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.46 | -258.62 | 42.5 | -0.47 | -179.66 | -9.3 | -0.51 | 77.83 | -183.61 | 0.02 | -92.59 | 200.0 | -0.93 | -205.68 | 24.39 | 0.09 | -43.75 | 80.0 | 0 | 0 | 0 | 3.60 | 18.8 | 349.28 | -0.72 | -1900.0 | -1128.57 | -0.83 | -654.55 | -937.5 | 0.26 | 0.0 | 18.18 | 0.03 | 50.0 | 50.0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (14) | 0.29 | 113.18 | 119.86 | 0.59 | 162.77 | 112.85 | -2.3 | -138.53 | -139.32 | 0.27 | 400.0 | 325.0 | 0.88 | 128.03 | 114.55 | 0.16 | -30.43 | -97.76 | 0 | 0 | -100.0 | 3.03 | -29.25 | -97.36 | 0.04 | 119.05 | 112.12 | -0.11 | 75.0 | 73.81 | 0.26 | 8.33 | 30.0 | 0.02 | 0.0 | 100.0 | 170.59 | 0 | 0 |
| 22Q1 (13) | -2.2 | -365.06 | -714.81 | -0.94 | -276.0 | 81.71 | 5.97 | 3416.67 | 19.64 | -0.09 | -175.0 | 57.14 | -3.14 | -641.38 | 41.96 | 0.23 | 15.0 | -54.9 | 0 | 0 | 100.0 | 4.28 | -13.7 | -53.05 | -0.21 | 44.74 | 58.0 | -0.44 | 27.87 | 18.52 | 0.24 | 4.35 | 20.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.83 | 203.75 | 144.86 | -0.25 | 41.86 | 91.94 | -0.18 | -129.51 | -106.55 | 0.12 | 700.0 | 144.44 | 0.58 | 147.15 | 111.72 | 0.2 | 300.0 | -92.37 | 0 | 0 | 0 | 4.96 | 519.35 | -88.14 | -0.38 | -642.86 | 13.64 | -0.61 | -662.5 | -1.67 | 0.23 | 4.55 | 21.05 | 0.02 | 0.0 | 100.0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -0.8 | 45.21 | -131.25 | -0.43 | 90.63 | 37.68 | 0.61 | -89.57 | 390.48 | -0.02 | 83.33 | 92.31 | -1.23 | 79.67 | -165.78 | 0.05 | -99.3 | -95.45 | 0 | -100.0 | 0 | 0.80 | -99.3 | -95.63 | 0.07 | 121.21 | -61.11 | -0.08 | 80.95 | -172.73 | 0.22 | 10.0 | 29.41 | 0.02 | 100.0 | 100.0 | -500.00 | 0 | -156.64 |
| 21Q2 (10) | -1.46 | -440.74 | 7.59 | -4.59 | 10.7 | -345.63 | 5.85 | 17.23 | 470.25 | -0.12 | 42.86 | -400.0 | -6.05 | -11.83 | -131.8 | 7.14 | 1300.0 | 3004.35 | 2.24 | 200.0 | 0 | 114.79 | 1158.2 | 2764.78 | -0.33 | 34.0 | 37.74 | -0.42 | 22.22 | 42.47 | 0.2 | 0.0 | 25.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.27 | 85.41 | -145.0 | -5.14 | -65.81 | -2470.0 | 4.99 | 81.45 | 2096.0 | -0.21 | 22.22 | -2200.0 | -5.41 | -9.29 | -1452.5 | 0.51 | -80.53 | 142.86 | -2.24 | 0 | 0 | 9.12 | -78.2 | 84.21 | -0.5 | -13.64 | -66.67 | -0.54 | 10.0 | -35.0 | 0.2 | 5.26 | 25.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -1.85 | -172.27 | -7.56 | -3.1 | -349.28 | -484.91 | 2.75 | 1409.52 | -1.79 | -0.27 | -3.85 | -200.0 | -4.95 | -364.71 | -120.0 | 2.62 | 138.18 | 424.0 | 0 | 0 | 0 | 41.85 | 128.29 | 575.51 | -0.44 | -344.44 | -218.92 | -0.6 | -645.45 | -561.54 | 0.19 | 11.76 | 11.76 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (7) | 2.56 | 262.03 | 163.92 | -0.69 | 33.01 | 0 | -0.21 | 86.71 | 79.0 | -0.26 | -750.0 | -533.33 | 1.87 | 171.65 | 92.78 | 1.1 | 378.26 | 3766.67 | 0 | 0 | 0 | 18.33 | 357.54 | 5184.44 | 0.18 | 133.96 | -60.87 | 0.11 | 115.07 | -75.0 | 0.17 | 6.25 | 6.25 | 0.01 | 0 | 0 | 882.76 | 0 | 446.04 |
| 20Q2 (6) | -1.58 | -363.33 | -4.64 | -1.03 | -415.0 | -232.26 | -1.58 | -532.0 | -818.18 | 0.04 | 300.0 | 300.0 | -2.61 | -752.5 | -43.41 | 0.23 | 9.52 | 9.52 | 0 | 0 | 0 | 4.01 | -19.1 | 24.41 | -0.53 | -76.67 | -340.91 | -0.73 | -82.5 | -417.39 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | 0.6 | 134.88 | -55.22 | -0.2 | 62.26 | 65.52 | -0.25 | -108.93 | -733.33 | 0.01 | 111.11 | 150.0 | 0.4 | 117.78 | -47.37 | 0.21 | -58.0 | -63.16 | 0 | 0 | 0 | 4.95 | -20.06 | -60.72 | -0.3 | -181.08 | -275.0 | -0.4 | -407.69 | -344.44 | 0.16 | -5.88 | 6.67 | 0 | -100.0 | 0 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -1.72 | -277.32 | 0.0 | -0.53 | 0 | 0.0 | 2.8 | 380.0 | 0.0 | -0.09 | -250.0 | 0.0 | -2.25 | -331.96 | 0.0 | 0.5 | 1766.67 | 0.0 | 0 | 0 | 0.0 | 6.20 | 1818.3 | 0.0 | 0.37 | -19.57 | 0.0 | 0.13 | -70.45 | 0.0 | 0.17 | 6.25 | 0.0 | 0.01 | 0 | 0.0 | -554.84 | -443.2 | 0.0 |
| 19Q3 (3) | 0.97 | 164.24 | 0.0 | 0 | 100.0 | 0.0 | -1.0 | -554.55 | 0.0 | 0.06 | 500.0 | 0.0 | 0.97 | 153.3 | 0.0 | -0.03 | -114.29 | 0.0 | 0 | 0 | 0.0 | -0.36 | -111.2 | 0.0 | 0.46 | 109.09 | 0.0 | 0.44 | 91.3 | 0.0 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0.0 | 161.67 | 140.68 | 0.0 |
| 19Q2 (2) | -1.51 | -212.69 | 0.0 | -0.31 | 46.55 | 0.0 | 0.22 | 833.33 | 0.0 | 0.01 | 150.0 | 0.0 | -1.82 | -339.47 | 0.0 | 0.21 | -63.16 | 0.0 | 0 | 0 | 0.0 | 3.22 | -74.46 | 0.0 | 0.22 | 375.0 | 0.0 | 0.23 | 355.56 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | -397.37 | -117.79 | 0.0 |
| 19Q1 (1) | 1.34 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.61 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2233.33 | 0.0 | 0.0 |
