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) | -1.31 | 0 | -4.43 | 0 | -2.3 | 0 | 0.89 | 78.0 | -5.74 | 0 | 2.96 | -52.79 | 0 | 0 | 45.33 | -47.08 | -6.02 | 0 | -6.83 | 0 | 3.03 | 18.82 | 0.11 | -60.71 | 0.00 | 0 |
| 2022 (9) | -1.5 | 0 | -7.45 | 0 | 19.32 | 64.57 | 0.5 | 0 | -8.95 | 0 | 6.27 | -42.9 | 0 | 0 | 85.66 | -39.62 | -4.45 | 0 | -4.54 | 0 | 2.55 | 74.66 | 0.28 | 27.27 | 0.00 | 0 |
| 2021 (8) | -1.46 | 0 | -10.31 | 0 | 11.74 | 1176.09 | -0.95 | 0 | -11.77 | 0 | 10.98 | 322.31 | 0 | 0 | 141.86 | 262.84 | -0.85 | 0 | -0.9 | 0 | 1.46 | 20.66 | 0.22 | 37.5 | -187.18 | 0 |
| 2020 (7) | 1.74 | 0 | -1.69 | 0 | 0.92 | -76.1 | -0.73 | 0 | 0.05 | 0 | 2.6 | 46.07 | 0 | 0 | 39.10 | -14.12 | 0.35 | 0 | 0.31 | 0 | 1.21 | 11.01 | 0.16 | 14.29 | 103.57 | 0 |
| 2019 (6) | -1.41 | 0 | -2.66 | 0 | 3.85 | 0 | -0.24 | 0 | -4.07 | 0 | 1.78 | 50.85 | -1.18 | 0 | 45.52 | -18.6 | -2.3 | 0 | -2.18 | 0 | 1.09 | 39.74 | 0.14 | 600.0 | 0.00 | 0 |
| 2018 (5) | -1.8 | 0 | 0.54 | -28.95 | 0 | 0 | -0.07 | 0 | -1.26 | 0 | 1.18 | 28.26 | 0 | 0 | 55.92 | 93.91 | -3.23 | 0 | -2.74 | 0 | 0.78 | 25.81 | 0.02 | 100.0 | 0.00 | 0 |
| 2017 (4) | -0.46 | 0 | 0.76 | -51.28 | 0.02 | -66.67 | 0.35 | 0 | 0.3 | 0 | 0.92 | -53.06 | -0.11 | 0 | 28.84 | -70.42 | -1.21 | 0 | -1.88 | 0 | 0.62 | 51.22 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -1.58 | 0 | 1.56 | -23.9 | 0.06 | 0 | -0.06 | 0 | -0.02 | 0 | 1.96 | 206.25 | 0 | 0 | 97.51 | 105.69 | -2.18 | 0 | -1.58 | 0 | 0.41 | 20.59 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.65 | 0 | 2.05 | 0 | -0.74 | 0 | -0.03 | 0 | 1.4 | 0 | 0.64 | -33.33 | 0 | 0 | 47.41 | -44.2 | -1.41 | 0 | -1.11 | 0 | 0.34 | 88.89 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -1.3 | 0 | -7.32 | 0 | 0.15 | -99.07 | 0.04 | -60.0 | -8.62 | 0 | 0.96 | 113.33 | 0 | 0 | 84.96 | 20.83 | -1.33 | 0 | -0.87 | 0 | 0.18 | 5.88 | 0.01 | 0.0 | 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) | -0.37 | -840.0 | 37.29 | 1.74 | 139.19 | 162.59 | -0.41 | -28.12 | -103.38 | 0.17 | 139.53 | -62.22 | 1.37 | 131.21 | 140.65 | 0.9 | 80.0 | 26.76 | 0 | -100.0 | 0 | 49.18 | 11.15 | 35.77 | -1.23 | 10.87 | 29.71 | -1.52 | -24.59 | 16.94 | 0.76 | 1.33 | -2.56 | 0.02 | 0.0 | -71.43 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.05 | 200.0 | 105.32 | -4.44 | -289.47 | -148.04 | -0.32 | 62.35 | -105.96 | -0.43 | -304.76 | -259.26 | -4.39 | -268.91 | -60.81 | 0.5 | -58.33 | -71.26 | 0.25 | 200.0 | 2400.0 | 44.25 | -19.62 | -59.57 | -1.38 | 22.03 | 15.34 | -1.22 | 26.95 | 29.48 | 0.75 | 0.0 | 1.35 | 0.02 | -33.33 | -71.43 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.05 | 94.68 | 91.23 | -1.14 | -93.22 | -0.88 | -0.85 | -18.06 | -49.12 | 0.21 | -77.66 | 2000.0 | -1.19 | 22.22 | 30.0 | 1.2 | 233.33 | -42.31 | -0.25 | 0 | -2400.0 | 55.05 | 111.01 | -59.77 | -1.77 | -7.93 | -43.9 | -1.67 | 30.71 | -43.97 | 0.75 | -2.6 | 31.58 | 0.03 | -25.0 | -57.14 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.94 | -59.32 | -259.32 | -0.59 | 78.78 | 66.09 | -0.72 | -105.93 | -130.25 | 0.94 | 108.89 | 491.67 | -1.53 | 54.6 | -33.04 | 0.36 | -49.3 | -79.31 | 0 | 0 | 0 | 26.09 | -27.99 | -66.12 | -1.64 | 6.29 | -1125.0 | -2.41 | -31.69 | -1438.89 | 0.77 | -1.28 | 67.39 | 0.04 | -42.86 | -42.86 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -0.59 | 37.23 | -2850.0 | -2.78 | -55.31 | -3.35 | 12.14 | 126.07 | 423.28 | 0.45 | 66.67 | 542.86 | -3.37 | -23.44 | -24.35 | 0.71 | -59.2 | -73.21 | 0 | -100.0 | 0 | 36.22 | -66.9 | -69.79 | -1.75 | -7.36 | -230.19 | -1.83 | -5.78 | -226.79 | 0.78 | 5.41 | 95.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.94 | -64.91 | 16.81 | -1.79 | -58.41 | 61.91 | 5.37 | 1042.11 | 83.28 | 0.27 | 2600.0 | 485.71 | -2.73 | -60.59 | 53.17 | 1.74 | -16.35 | -61.59 | 0.01 | 200.0 | 0 | 109.43 | -20.03 | -62.8 | -1.63 | -32.52 | -98.78 | -1.73 | -49.14 | -118.99 | 0.74 | 29.82 | 105.56 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.57 | -196.61 | 18.57 | -1.13 | 35.06 | 44.06 | -0.57 | -123.95 | -1040.0 | 0.01 | 104.17 | 120.0 | -1.7 | -47.83 | 37.5 | 2.08 | 19.54 | -21.51 | -0.01 | 0 | 0 | 136.84 | 77.74 | -44.75 | -1.23 | -868.75 | -89.23 | -1.16 | -744.44 | -68.12 | 0.57 | 23.91 | 62.86 | 0.07 | 0.0 | 75.0 | 0.00 | -100.0 | 0 |
| 22Q1 (13) | 0.59 | 3050.0 | 51.28 | -1.74 | 35.32 | -91.21 | 2.38 | 2.59 | -63.61 | -0.24 | -442.86 | -2300.0 | -1.15 | 57.56 | -121.15 | 1.74 | -34.34 | 52.63 | 0 | 0 | 0 | 76.99 | -35.79 | 97.21 | 0.16 | 130.19 | -86.09 | 0.18 | 132.14 | -84.21 | 0.46 | 15.0 | 35.29 | 0.07 | 0.0 | 75.0 | 83.10 | 0 | 223.87 |
| 21Q4 (12) | -0.02 | 98.23 | -103.92 | -2.69 | 42.77 | -278.87 | 2.32 | -20.82 | 149.46 | 0.07 | 200.0 | 133.33 | -2.71 | 53.52 | -1255.0 | 2.65 | -41.5 | 289.71 | 0 | 0 | -100.0 | 119.91 | -59.24 | 213.88 | -0.53 | 35.37 | -657.14 | -0.56 | 29.11 | -366.67 | 0.4 | 11.11 | 17.65 | 0.07 | 0.0 | 75.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -1.13 | -61.43 | -665.0 | -4.7 | -132.67 | -319.64 | 2.93 | 5960.0 | 4783.33 | -0.07 | -40.0 | -800.0 | -5.83 | -114.34 | -533.7 | 4.53 | 70.94 | 223.57 | 0 | 0 | 0 | 294.16 | 18.77 | 210.96 | -0.82 | -26.15 | -485.71 | -0.79 | -14.49 | -464.29 | 0.36 | 2.86 | 16.13 | 0.07 | 75.0 | 75.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.7 | -279.49 | -240.0 | -2.02 | -121.98 | -910.0 | -0.05 | -100.76 | 95.19 | -0.05 | -400.0 | -66.67 | -2.72 | -423.08 | -1006.67 | 2.65 | 132.46 | 1004.17 | 0 | 0 | 0 | 247.66 | 534.37 | 2675.9 | -0.65 | -156.52 | -179.27 | -0.69 | -160.53 | -187.34 | 0.35 | 2.94 | 25.0 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (9) | 0.39 | -23.53 | -26.42 | -0.91 | -28.17 | -367.65 | 6.54 | 603.23 | 581.25 | -0.01 | -133.33 | -120.0 | -0.52 | -160.0 | -159.77 | 1.14 | 67.65 | 293.1 | 0 | -100.0 | 100.0 | 39.04 | 2.2 | -5.76 | 1.15 | 1742.86 | 542.31 | 1.14 | 1050.0 | 618.18 | 0.34 | 0.0 | 21.43 | 0.04 | 0.0 | 0.0 | 25.66 | -86.92 | -95.16 |
| 20Q4 (8) | 0.51 | 155.0 | 160.71 | -0.71 | 36.61 | -1114.29 | 0.93 | 1450.0 | 2425.0 | 0.03 | 200.0 | 150.0 | -0.2 | 78.26 | 74.03 | 0.68 | -51.43 | 126.67 | 0.13 | 0 | 0 | 38.20 | -59.61 | 66.82 | -0.07 | 50.0 | 82.5 | -0.12 | 14.29 | 72.09 | 0.34 | 9.68 | 21.43 | 0.04 | 0.0 | 0.0 | 196.15 | 105.96 | 0 |
| 20Q3 (7) | 0.2 | -60.0 | -31.03 | -1.12 | -460.0 | -17.89 | 0.06 | 105.77 | 105.5 | 0.01 | 133.33 | -50.0 | -0.92 | -406.67 | -39.39 | 1.4 | 483.33 | 677.78 | 0 | 0 | 0 | 94.59 | 960.25 | 309.91 | -0.14 | -117.07 | 85.42 | -0.14 | -117.72 | 84.95 | 0.31 | 10.71 | 14.81 | 0.04 | 0.0 | 0.0 | 95.24 | 111.43 | 0 |
| 20Q2 (6) | 0.5 | -5.66 | 363.16 | -0.2 | -158.82 | 80.58 | -1.04 | -208.33 | -1200.0 | -0.03 | -160.0 | -200.0 | 0.3 | -65.52 | 124.59 | 0.24 | -17.24 | 380.0 | 0 | 100.0 | 100.0 | 8.92 | -78.46 | 105.2 | 0.82 | 415.38 | 334.29 | 0.79 | 459.09 | 363.33 | 0.28 | 0.0 | -3.45 | 0.04 | 0.0 | 0.0 | 45.05 | -91.5 | 107.11 |
| 20Q1 (5) | 0.53 | 163.1 | 180.3 | 0.34 | 385.71 | 145.33 | 0.96 | 2500.0 | -81.03 | 0.05 | 183.33 | 600.0 | 0.87 | 212.99 | 161.7 | 0.29 | -3.33 | -76.8 | -0.13 | 0 | 0 | 41.43 | 80.9 | -78.13 | -0.26 | 35.0 | 55.93 | -0.22 | 48.84 | 57.69 | 0.28 | 0.0 | 12.0 | 0.04 | 0.0 | 100.0 | 530.00 | 0 | 0 |
| 19Q4 (4) | -0.84 | -389.66 | 0.0 | 0.07 | 107.37 | 0.0 | -0.04 | 96.33 | 0.0 | -0.06 | -400.0 | 0.0 | -0.77 | -16.67 | 0.0 | 0.3 | 66.67 | 0.0 | 0 | 0 | 0.0 | 22.90 | -0.76 | 0.0 | -0.4 | 58.33 | 0.0 | -0.43 | 53.76 | 0.0 | 0.28 | 3.7 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.29 | 252.63 | 0.0 | -0.95 | 7.77 | 0.0 | -1.09 | -1262.5 | 0.0 | 0.02 | 300.0 | 0.0 | -0.66 | 45.9 | 0.0 | 0.18 | 260.0 | 0.0 | 0 | 100.0 | 0.0 | 23.08 | 430.77 | 0.0 | -0.96 | -174.29 | 0.0 | -0.93 | -210.0 | 0.0 | 0.27 | -6.9 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.19 | 71.21 | 0.0 | -1.03 | -37.33 | 0.0 | -0.08 | -101.58 | 0.0 | -0.01 | 0.0 | 0.0 | -1.22 | 13.48 | 0.0 | 0.05 | -96.0 | 0.0 | -1.18 | 0 | 0.0 | 4.35 | -97.7 | 0.0 | -0.35 | 40.68 | 0.0 | -0.3 | 42.31 | 0.0 | 0.29 | 16.0 | 0.0 | 0.04 | 100.0 | 0.0 | -633.33 | 0 | 0.0 |
| 19Q1 (1) | -0.66 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.41 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 189.39 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
