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) | 0.3 | -89.36 | -0.42 | 0 | -2.66 | 0 | -0.05 | 0 | -0.12 | 0 | 0.57 | -60.14 | 0 | 0 | 3.68 | -57.59 | 0.82 | -27.43 | 0.36 | 5.88 | 0.63 | -1.56 | 0.02 | 0.0 | 29.70 | -89.47 |
| 2022 (9) | 2.82 | 11.02 | -1.55 | 0 | -1.13 | 0 | -0.01 | 0 | 1.27 | -9.29 | 1.43 | 17.21 | 0.02 | -75.0 | 8.68 | 39.19 | 1.13 | -57.03 | 0.34 | -80.35 | 0.64 | 20.75 | 0.02 | 0.0 | 282.00 | 153.13 |
| 2021 (8) | 2.54 | 4.53 | -1.14 | 0 | 0.03 | -57.14 | 0 | 0 | 1.4 | -27.08 | 1.22 | -12.23 | 0.08 | 0 | 6.23 | -21.83 | 2.63 | 25.24 | 1.73 | 9.49 | 0.53 | 23.26 | 0.02 | 100.0 | 111.40 | -7.39 |
| 2020 (7) | 2.43 | 2.97 | -0.51 | 0 | 0.07 | -30.0 | 0 | 0 | 1.92 | 0 | 1.39 | -46.95 | 0 | 0 | 7.97 | -42.72 | 2.1 | 90.91 | 1.58 | 338.89 | 0.43 | -8.51 | 0.01 | 0 | 120.30 | -57.69 |
| 2019 (6) | 2.36 | 0 | -3.21 | 0 | 0.1 | -75.61 | 0 | 0 | -0.85 | 0 | 2.62 | 263.89 | -0.59 | 0 | 13.92 | 277.81 | 1.1 | -48.36 | 0.36 | -67.86 | 0.47 | 9.3 | 0 | 0 | 284.34 | 0 |
| 2018 (5) | -0.01 | 0 | -0.74 | 0 | 0.41 | -37.88 | 0 | 0 | -0.75 | 0 | 0.72 | 166.67 | 0 | 0 | 3.68 | 118.76 | 2.13 | 74.59 | 1.12 | -5.88 | 0.43 | -6.52 | 0 | 0 | -0.65 | 0 |
| 2017 (4) | 2.74 | 29.86 | -0.28 | 0 | 0.66 | 0 | 0.01 | 0 | 2.46 | -32.04 | 0.27 | 50.0 | 0 | 0 | 1.68 | 34.0 | 1.22 | 93.65 | 1.19 | 815.38 | 0.46 | -22.03 | 0 | 0 | 166.06 | -43.33 |
| 2016 (3) | 2.11 | -16.27 | 1.51 | 331.43 | -4.25 | 0 | 0 | 0 | 3.62 | 26.13 | 0.18 | -51.35 | 0 | 0 | 1.26 | -47.14 | 0.63 | 0 | 0.13 | 0 | 0.59 | -9.23 | 0 | 0 | 293.06 | 0 |
| 2015 (2) | 2.52 | 0 | 0.35 | 0 | -2.3 | 0 | 0.01 | 0 | 2.87 | 0 | 0.37 | -37.29 | 0 | 0 | 2.38 | -21.85 | -1.18 | 0 | -1.81 | 0 | 0.65 | -1.52 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.73 | 0 | -1.98 | 0 | 0.8 | 0 | 0 | 0 | -2.71 | 0 | 0.59 | 103.45 | 0 | 0 | 3.04 | 87.81 | 0.76 | -30.28 | 0.82 | -12.77 | 0.66 | 10.0 | 0.01 | 0.0 | -48.99 | 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) | 1.39 | 486.11 | -41.6 | -0.07 | -133.33 | 68.18 | -0.57 | -35.71 | -850.0 | -0.02 | 0.0 | 0 | 1.32 | 438.46 | -38.89 | 0.07 | -56.25 | -12.5 | 0 | 0 | -100.0 | 1.66 | -53.66 | -22.45 | 0.18 | -40.0 | 50.0 | 0.03 | -90.0 | 142.86 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 731.58 | 1034.8 | -72.34 |
| 23Q3 (19) | -0.36 | 64.71 | -89.47 | -0.03 | 0.0 | 62.5 | -0.42 | 10.64 | 32.26 | -0.02 | -100.0 | 0 | -0.39 | 62.86 | -44.44 | 0.16 | 300.0 | 100.0 | 0 | 0 | 0 | 3.58 | 226.62 | 99.11 | 0.3 | 36.36 | -28.57 | 0.3 | 3100.0 | 275.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -78.26 | 88.49 | 1.14 |
| 23Q2 (18) | -1.02 | -440.0 | -10300.0 | -0.03 | 89.66 | 85.71 | -0.47 | 60.83 | -197.92 | -0.01 | 0 | 50.0 | -1.05 | -10600.0 | -425.0 | 0.04 | -86.21 | -80.95 | 0 | 0 | 0 | 1.10 | -88.1 | -79.33 | 0.22 | 100.0 | 10.0 | -0.01 | -120.0 | 85.71 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -680.00 | -576.0 | -6220.0 |
| 23Q1 (17) | 0.3 | -87.39 | -51.61 | -0.29 | -31.82 | 72.38 | -1.2 | -1900.0 | -27.66 | 0 | 0 | -100.0 | 0.01 | -99.54 | 102.33 | 0.29 | 262.5 | -72.64 | 0 | -100.0 | -100.0 | 9.21 | 330.4 | -62.48 | 0.11 | -8.33 | -72.5 | 0.05 | 171.43 | -87.5 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 142.86 | -94.6 | 29.03 |
| 22Q4 (16) | 2.38 | 1352.63 | 193.83 | -0.22 | -175.0 | 8.33 | -0.06 | 90.32 | -146.15 | 0 | 0 | 0 | 2.16 | 900.0 | 278.95 | 0.08 | 0.0 | -66.67 | 0.01 | 0 | 0 | 2.14 | 18.98 | -55.97 | 0.12 | -71.43 | -77.36 | -0.07 | -187.5 | -117.95 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 2644.44 | 3440.35 | 1662.96 |
| 22Q3 (15) | -0.19 | -2000.0 | -125.0 | -0.08 | 61.9 | -166.67 | -0.62 | -229.17 | -313.79 | 0 | 100.0 | 0 | -0.27 | -35.0 | -136.99 | 0.08 | -61.9 | 14.29 | 0 | 0 | -100.0 | 1.80 | -66.1 | 39.97 | 0.42 | 110.0 | -47.5 | 0.08 | 214.29 | -84.31 | 0.16 | 0.0 | 23.08 | 0 | 0 | 0 | -79.17 | -812.5 | -166.67 |
| 22Q2 (14) | 0.01 | -98.39 | -99.01 | -0.21 | 80.0 | -310.0 | 0.48 | 151.06 | 140.68 | -0.02 | -200.0 | 0 | -0.2 | 53.49 | -118.02 | 0.21 | -80.19 | 400.0 | 0 | -100.0 | -100.0 | 5.30 | -78.39 | 456.82 | 0.2 | -50.0 | -69.23 | -0.07 | -117.5 | -115.56 | 0.16 | 0.0 | 33.33 | 0 | 0 | 0 | 11.11 | -89.96 | -93.73 |
| 22Q1 (13) | 0.62 | -23.46 | 1650.0 | -1.05 | -337.5 | -8.25 | -0.94 | -823.08 | -218.99 | 0.02 | 0 | 0 | -0.43 | -175.44 | 57.43 | 1.06 | 341.67 | 9.28 | 0.01 | 0 | 0 | 24.54 | 405.05 | 13.33 | 0.4 | -24.53 | -38.46 | 0.4 | 2.56 | 2.56 | 0.16 | 6.67 | 33.33 | 0 | 0 | 0 | 110.71 | -26.19 | 1511.61 |
| 21Q4 (12) | 0.81 | 6.58 | -54.24 | -0.24 | -700.0 | -132.88 | 0.13 | -55.17 | 244.44 | 0 | 0 | 0 | 0.57 | -21.92 | -77.2 | 0.24 | 242.86 | 71.43 | 0 | -100.0 | 0 | 4.86 | 278.25 | 77.67 | 0.53 | -33.75 | -28.38 | 0.39 | -23.53 | -40.91 | 0.15 | 15.38 | 36.36 | 0 | 0 | 0 | 150.00 | 26.32 | -34.75 |
| 21Q3 (11) | 0.76 | -24.75 | 187.36 | -0.03 | -130.0 | 88.89 | 0.29 | 124.58 | 116.29 | 0 | 0 | 0 | 0.73 | -34.23 | 164.04 | 0.07 | 200.0 | -74.07 | 0.03 | -25.0 | 0 | 1.28 | 186.42 | -74.98 | 0.8 | 23.08 | 3.9 | 0.51 | 13.33 | -28.17 | 0.13 | 8.33 | 18.18 | 0 | 0 | 0 | 118.75 | -32.98 | 211.93 |
| 21Q2 (10) | 1.01 | 2625.0 | 68.33 | 0.1 | 110.31 | 135.71 | -1.18 | -249.37 | -177.63 | 0 | 0 | 0 | 1.11 | 209.9 | 246.88 | -0.07 | -107.22 | -123.33 | 0.04 | 0 | 0 | -1.49 | -106.86 | -118.78 | 0.65 | 0.0 | 71.05 | 0.45 | 15.38 | 164.71 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | 177.19 | 2359.21 | -20.26 |
| 21Q1 (9) | -0.04 | -102.26 | -104.26 | -0.97 | -232.88 | -42.65 | 0.79 | 977.78 | 88.1 | 0 | 0 | 0 | -1.01 | -140.4 | -488.46 | 0.97 | 592.86 | 42.65 | 0 | 0 | 0 | 21.65 | 691.84 | 3.48 | 0.65 | -12.16 | 209.52 | 0.39 | -40.91 | 1200.0 | 0.12 | 9.09 | 9.09 | 0 | 0 | 0 | -7.84 | -103.41 | -101.17 |
| 20Q4 (8) | 1.77 | 303.45 | -0.56 | 0.73 | 370.37 | 240.38 | -0.09 | 94.94 | 92.37 | 0 | 0 | 0 | 2.5 | 319.3 | 98.41 | 0.14 | -48.15 | -73.58 | 0 | 0 | 0 | 2.73 | -46.73 | -74.51 | 0.74 | -3.9 | 85.0 | 0.66 | -7.04 | 200.0 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 229.87 | 316.66 | -56.09 |
| 20Q3 (7) | -0.87 | -245.0 | -987.5 | -0.27 | 3.57 | 57.14 | -1.78 | -217.11 | -1718.18 | 0 | 0 | 0 | -1.14 | -456.25 | -60.56 | 0.27 | -10.0 | -55.74 | 0 | 0 | 100.0 | 5.13 | -35.15 | -55.4 | 0.77 | 102.63 | 30.51 | 0.71 | 317.65 | 446.15 | 0.11 | 10.0 | -8.33 | 0 | 0 | 0 | -106.10 | -147.74 | -231.55 |
| 20Q2 (6) | 0.6 | -36.17 | 650.0 | -0.28 | 58.82 | 83.33 | 1.52 | 261.9 | 80.95 | 0 | 0 | 0 | 0.32 | 23.08 | 120.0 | 0.3 | -55.88 | -72.97 | 0 | 0 | 100.0 | 7.92 | -62.17 | -65.34 | 0.38 | 80.95 | 153.33 | 0.17 | 466.67 | 950.0 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | 222.22 | -66.9 | 177.78 |
| 20Q1 (5) | 0.94 | -47.19 | 62.07 | -0.68 | -30.77 | -83.78 | 0.42 | 135.59 | 27.27 | 0 | 0 | 0 | 0.26 | -79.37 | 23.81 | 0.68 | 28.3 | 83.78 | 0 | 0 | 0 | 20.92 | 95.02 | 109.8 | 0.21 | -47.5 | 520.0 | 0.03 | -86.36 | 50.0 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 671.43 | 28.25 | 62.07 |
| 19Q4 (4) | 1.78 | 2325.0 | 0.0 | -0.52 | 17.46 | 0.0 | -1.18 | -1172.73 | 0.0 | 0 | 0 | 0.0 | 1.26 | 277.46 | 0.0 | 0.53 | -13.11 | 0.0 | 0 | 100.0 | 0.0 | 10.73 | -6.78 | 0.0 | 0.4 | -32.2 | 0.0 | 0.22 | 69.23 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 523.53 | 1736.03 | 0.0 |
| 19Q3 (3) | -0.08 | -200.0 | 0.0 | -0.63 | 62.5 | 0.0 | 0.11 | -86.9 | 0.0 | 0 | 0 | 0.0 | -0.71 | 55.62 | 0.0 | 0.61 | -45.05 | 0.0 | -0.04 | 92.73 | 0.0 | 11.51 | -49.61 | 0.0 | 0.59 | 293.33 | 0.0 | 0.13 | 750.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | -32.00 | -140.0 | 0.0 |
| 19Q2 (2) | 0.08 | -86.21 | 0.0 | -1.68 | -354.05 | 0.0 | 0.84 | 154.55 | 0.0 | 0 | 0 | 0.0 | -1.6 | -861.9 | 0.0 | 1.11 | 200.0 | 0.0 | -0.55 | 0 | 0.0 | 22.84 | 129.01 | 0.0 | 0.15 | 400.0 | 0.0 | -0.02 | -200.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 80.00 | -80.69 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.97 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 414.29 | 0.0 | 0.0 |
