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) | -3.0 | 0 | -2.1 | 0 | 4.24 | -47.13 | 0.01 | 0 | -5.1 | 0 | 1.88 | -80.36 | 0 | 0 | 7.31 | -74.22 | -0.71 | 0 | -1.04 | 0 | 2.72 | 10.12 | 0.26 | 8.33 | -154.64 | 0 |
| 2022 (9) | 0.37 | -83.26 | -9.6 | 0 | 8.02 | 380.24 | -0.06 | 0 | -9.23 | 0 | 9.57 | 99.79 | 0 | 0 | 28.36 | 94.52 | 3.78 | 10.53 | 2.84 | 19.83 | 2.47 | 1.23 | 0.24 | 4.35 | 6.67 | -84.8 |
| 2021 (8) | 2.21 | 11.62 | -5.0 | 0 | 1.67 | -1.76 | 0.04 | 100.0 | -2.79 | 0 | 4.79 | 225.85 | 0 | 0 | 14.58 | 171.79 | 3.42 | 83.87 | 2.37 | 160.44 | 2.44 | 2.09 | 0.23 | 4.55 | 43.85 | -22.05 |
| 2020 (7) | 1.98 | 0 | -1.42 | 0 | 1.7 | 0 | 0.02 | 0 | 0.56 | -56.59 | 1.47 | -8.12 | 0 | 0 | 5.36 | -29.32 | 1.86 | 0 | 0.91 | 0 | 2.39 | -4.4 | 0.22 | 4.76 | 56.25 | 0 |
| 2019 (6) | -0.2 | 0 | 1.49 | 0 | -3.06 | 0 | -0.01 | 0 | 1.29 | 0 | 1.6 | -50.92 | 0.05 | 0 | 7.59 | -20.42 | -0.34 | 0 | -0.62 | 0 | 2.5 | 23.76 | 0.21 | 250.0 | -9.57 | 0 |
| 2018 (5) | 1.2 | -85.11 | -6.96 | 0 | 11.28 | 0 | -0.74 | 0 | -5.76 | 0 | 3.26 | -0.61 | -0.04 | 0 | 9.54 | -21.23 | 7.69 | 124.2 | 6.22 | 192.02 | 2.02 | 8.02 | 0.06 | 20.0 | 14.46 | -92.74 |
| 2017 (4) | 8.06 | 172.3 | -3.35 | 0 | -2.98 | 0 | 0.69 | 2200.0 | 4.71 | 842.0 | 3.28 | 28.12 | -0.01 | 0 | 12.11 | -17.47 | 3.43 | 276.92 | 2.13 | 363.04 | 1.87 | 21.43 | 0.05 | 0.0 | 199.01 | 37.83 |
| 2016 (3) | 2.96 | 0 | -2.46 | 0 | -0.6 | 0 | 0.03 | 0 | 0.5 | 0 | 2.56 | -67.72 | 0 | 0 | 14.67 | -70.03 | 0.91 | 225.0 | 0.46 | 84.0 | 1.54 | 49.51 | 0.05 | 0.0 | 144.39 | 0 |
| 2015 (2) | -1.11 | 0 | -5.81 | 0 | 5.63 | 25.39 | -0.03 | 0 | -6.92 | 0 | 7.93 | 26.07 | 0 | 0 | 48.95 | 36.03 | 0.28 | -66.67 | 0.25 | -74.49 | 1.03 | 4.04 | 0.05 | 25.0 | -83.46 | 0 |
| 2014 (1) | 0.2 | 0 | -8.26 | 0 | 4.49 | -33.58 | 0.04 | 0 | -8.06 | 0 | 6.29 | 407.26 | 0 | 0 | 35.98 | 357.63 | 0.84 | 47.37 | 0.98 | 81.48 | 0.99 | 19.28 | 0.04 | 33.33 | 9.95 | 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) | 1.04 | 191.23 | 38.67 | -0.28 | 37.78 | 33.33 | -0.23 | 11.54 | 87.08 | 0.01 | 0 | 0.0 | 0.76 | 147.8 | 130.3 | 0.22 | -38.89 | -46.34 | 0 | 0 | 0 | 4.76 | -16.67 | -14.4 | -1.32 | -266.67 | -291.3 | -1.41 | -603.57 | -687.5 | 0.67 | -1.47 | 6.35 | 0.07 | 0.0 | 16.67 | 0.00 | 100.0 | -100.0 |
| 23Q3 (19) | -1.14 | -54.05 | -194.21 | -0.45 | 26.23 | 35.71 | -0.26 | -136.62 | -131.71 | 0 | 0 | 0 | -1.59 | -17.78 | -411.76 | 0.36 | -55.56 | -47.83 | 0 | 0 | 0 | 5.71 | -47.51 | -28.53 | -0.36 | -181.82 | -130.51 | 0.28 | 190.32 | -74.07 | 0.68 | -1.45 | 11.48 | 0.07 | 16.67 | 16.67 | -110.68 | 34.19 | -260.07 |
| 23Q2 (18) | -0.74 | 65.74 | -957.14 | -0.61 | 19.74 | 4.69 | 0.71 | -82.34 | 315.15 | 0 | 100.0 | -100.0 | -1.35 | 53.77 | -90.14 | 0.81 | 65.31 | 30.65 | 0 | 0 | 0 | 10.89 | 63.53 | 74.02 | 0.44 | -16.98 | -60.0 | -0.31 | -177.5 | -157.41 | 0.69 | 1.47 | 13.11 | 0.06 | 0.0 | 0.0 | -168.18 | 11.24 | -2807.14 |
| 23Q1 (17) | -2.16 | -388.0 | -42.11 | -0.76 | -80.95 | 90.32 | 4.02 | 325.84 | -56.87 | -0.01 | -200.0 | 88.89 | -2.92 | -984.85 | 68.84 | 0.49 | 19.51 | -93.76 | 0 | 0 | 0 | 6.66 | 19.67 | -93.35 | 0.53 | -23.19 | -34.57 | 0.4 | 66.67 | -59.18 | 0.68 | 7.94 | 11.48 | 0.06 | 0.0 | 0.0 | -189.47 | -334.95 | -105.68 |
| 22Q4 (16) | 0.75 | -38.02 | 367.86 | -0.42 | 40.0 | 83.4 | -1.78 | -317.07 | -57.52 | 0.01 | 0 | 0 | 0.33 | -35.29 | 111.74 | 0.41 | -40.58 | -83.79 | 0 | 0 | 0 | 5.56 | -30.42 | -82.67 | 0.69 | -41.53 | 46.81 | 0.24 | -77.78 | -45.45 | 0.63 | 3.28 | 5.0 | 0.06 | 0.0 | 0.0 | 80.65 | 16.64 | 416.82 |
| 22Q3 (15) | 1.21 | 1828.57 | -32.4 | -0.7 | -9.38 | 4.11 | 0.82 | 348.48 | 920.0 | 0 | -100.0 | -100.0 | 0.51 | 171.83 | -51.89 | 0.69 | 11.29 | -5.48 | 0 | 0 | 0 | 8.00 | 27.8 | 5.58 | 1.18 | 7.27 | -25.79 | 1.08 | 100.0 | -3.57 | 0.61 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 69.14 | 1295.18 | -30.86 |
| 22Q2 (14) | -0.07 | 95.39 | -110.14 | -0.64 | 91.85 | 33.33 | -0.33 | -103.54 | -113.81 | 0.02 | 122.22 | 0 | -0.71 | 92.42 | -162.96 | 0.62 | -92.1 | -18.42 | 0 | 0 | 0 | 6.26 | -93.75 | -26.82 | 1.1 | 35.8 | -0.9 | 0.54 | -44.9 | -25.0 | 0.61 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | -5.79 | 93.72 | -111.57 |
| 22Q1 (13) | -1.52 | -442.86 | 0 | -7.85 | -210.28 | -906.41 | 9.32 | 924.78 | 1764.0 | -0.09 | 0 | 0 | -9.37 | -233.45 | -1101.28 | 7.85 | 210.28 | 932.89 | 0 | 0 | 0 | 100.13 | 211.86 | 749.77 | 0.81 | 72.34 | 237.5 | 0.98 | 122.73 | 988.89 | 0.61 | 1.67 | 0.0 | 0.06 | 0.0 | 0.0 | -92.12 | -261.9 | 0 |
| 21Q4 (12) | -0.28 | -115.64 | -171.79 | -2.53 | -246.58 | -716.13 | -1.13 | -1030.0 | -85.25 | 0 | -100.0 | -100.0 | -2.81 | -365.09 | -3612.5 | 2.53 | 246.58 | 666.67 | 0 | 0 | 0 | 32.11 | 323.98 | 659.86 | 0.47 | -70.44 | -40.51 | 0.44 | -60.71 | 7.32 | 0.6 | -1.64 | 0.0 | 0.06 | 0.0 | 0.0 | -25.45 | -125.45 | -169.84 |
| 21Q3 (11) | 1.79 | 159.42 | 2088.89 | -0.73 | 23.96 | -12.31 | -0.1 | -104.18 | -102.87 | 0.04 | 0 | 500.0 | 1.06 | 492.59 | 243.24 | 0.73 | -3.95 | 108.57 | 0 | 0 | 0 | 7.57 | -11.42 | 54.91 | 1.59 | 43.24 | 144.62 | 1.12 | 55.56 | 166.67 | 0.61 | 0.0 | 3.39 | 0.06 | 20.0 | 0.0 | 100.00 | 100.0 | 1288.89 |
| 21Q2 (10) | 0.69 | 0 | -65.15 | -0.96 | -23.08 | -352.63 | 2.39 | 378.0 | 402.53 | 0 | 0 | 100.0 | -0.27 | 65.38 | -111.44 | 0.76 | 0.0 | 58.33 | 0 | 0 | 0 | 8.55 | -27.45 | 24.49 | 1.11 | 362.5 | 126.53 | 0.72 | 700.0 | 213.04 | 0.61 | 0.0 | 3.39 | 0.05 | -16.67 | -16.67 | 50.00 | 0 | -77.78 |
| 21Q1 (9) | 0 | -100.0 | 100.0 | -0.78 | -151.61 | 6.02 | 0.5 | 181.97 | 231.58 | 0 | -100.0 | -100.0 | -0.78 | -1075.0 | 30.97 | 0.76 | 130.3 | 137.5 | 0 | 0 | 0 | 11.78 | 178.86 | 100.31 | 0.24 | -69.62 | 400.0 | 0.09 | -78.05 | 160.0 | 0.61 | 1.67 | 1.67 | 0.06 | 0.0 | 50.0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (8) | 0.39 | 533.33 | -74.68 | -0.31 | 52.31 | 11.43 | -0.61 | -117.48 | -170.11 | 0.03 | 400.0 | 400.0 | 0.08 | 110.81 | -93.28 | 0.33 | -5.71 | -21.43 | 0 | 0 | 0 | 4.23 | -13.56 | -46.08 | 0.79 | 21.54 | 495.0 | 0.41 | -2.38 | 210.81 | 0.6 | 1.69 | -3.23 | 0.06 | 0.0 | 50.0 | 36.45 | 533.33 | -93.14 |
| 20Q3 (7) | -0.09 | -104.55 | -129.03 | -0.65 | -271.05 | 23.53 | 3.49 | 541.77 | 190.41 | -0.01 | 0.0 | -200.0 | -0.74 | -131.36 | -37.04 | 0.35 | -27.08 | -10.26 | 0 | 0 | 0 | 4.89 | -28.81 | -39.59 | 0.65 | 32.65 | 690.91 | 0.42 | 82.61 | 255.56 | 0.59 | 0.0 | -6.35 | 0.06 | 0.0 | 0.0 | -8.41 | -103.74 | -111.4 |
| 20Q2 (6) | 1.98 | 760.0 | 595.0 | 0.38 | 145.78 | -64.15 | -0.79 | -107.89 | -416.0 | -0.01 | -200.0 | 0 | 2.36 | 308.85 | 257.58 | 0.48 | 50.0 | -14.29 | 0 | 0 | -100.0 | 6.87 | 16.74 | -27.9 | 0.49 | 712.5 | 281.48 | 0.23 | 253.33 | 235.29 | 0.59 | -1.67 | -4.84 | 0.06 | 50.0 | 20.0 | 225.00 | 467.5 | 381.25 |
| 20Q1 (5) | -0.3 | -119.48 | 81.82 | -0.83 | -137.14 | -150.61 | -0.38 | -143.68 | -18.75 | 0.01 | 200.0 | 200.0 | -1.13 | -194.96 | -11200.0 | 0.32 | -23.81 | 33.33 | 0 | 0 | 100.0 | 5.88 | -24.93 | 23.28 | -0.08 | 60.0 | -132.0 | -0.15 | 59.46 | -175.0 | 0.6 | -3.23 | -4.76 | 0.04 | 0.0 | -20.0 | -61.22 | -111.53 | 67.35 |
| 19Q4 (4) | 1.54 | 396.77 | 0.0 | -0.35 | 58.82 | 0.0 | 0.87 | 122.54 | 0.0 | -0.01 | -200.0 | 0.0 | 1.19 | 320.37 | 0.0 | 0.42 | 7.69 | 0.0 | 0 | 0 | 0.0 | 7.84 | -3.16 | 0.0 | -0.2 | -81.82 | 0.0 | -0.37 | -37.04 | 0.0 | 0.62 | -1.59 | 0.0 | 0.04 | -33.33 | 0.0 | 531.03 | 619.47 | 0.0 |
| 19Q3 (3) | 0.31 | 177.5 | 0.0 | -0.85 | -180.19 | 0.0 | -3.86 | -1644.0 | 0.0 | 0.01 | 0 | 0.0 | -0.54 | -181.82 | 0.0 | 0.39 | -30.36 | 0.0 | 0 | -100.0 | 0.0 | 8.09 | -15.04 | 0.0 | -0.11 | 59.26 | 0.0 | -0.27 | -58.82 | 0.0 | 0.63 | 1.61 | 0.0 | 0.06 | 20.0 | 0.0 | 73.81 | 192.26 | 0.0 |
| 19Q2 (2) | -0.4 | 75.76 | 0.0 | 1.06 | -35.37 | 0.0 | 0.25 | 178.12 | 0.0 | 0 | 100.0 | 0.0 | 0.66 | 6700.0 | 0.0 | 0.56 | 133.33 | 0.0 | 0.1 | 300.0 | 0.0 | 9.52 | 99.6 | 0.0 | -0.27 | -208.0 | 0.0 | -0.17 | -185.0 | 0.0 | 0.62 | -1.59 | 0.0 | 0.05 | 0.0 | 0.0 | -80.00 | 57.33 | 0.0 |
| 19Q1 (1) | -1.65 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 4.77 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -187.50 | 0.0 | 0.0 |
