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) | -4.28 | 0 | -1.64 | 0 | 9.76 | 0 | 0 | 0 | -5.92 | 0 | 0.05 | -96.89 | 0 | 0 | 0.03 | -98.74 | 3.09 | 0 | 2.37 | 0 | 0.28 | -3.45 | 0.01 | 0.0 | -160.90 | 0 |
| 2022 (9) | 8.27 | 0 | -1.57 | 0 | -5.18 | 0 | -0.02 | 0 | 6.7 | 337.91 | 1.61 | 1363.64 | 0 | 0 | 2.39 | 1565.89 | -0.51 | 0 | 0 | 0 | 0.29 | 3.57 | 0.01 | 0 | 2756.67 | 0 |
| 2021 (8) | -0.23 | 0 | 1.76 | 0 | 0.67 | -92.13 | -0.01 | 0 | 1.53 | 0 | 0.11 | -86.59 | 0 | 0 | 0.14 | -86.85 | -1.61 | 0 | -0.91 | 0 | 0.28 | 7.69 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -7.12 | 0 | -2.7 | 0 | 8.51 | -8.3 | -0.01 | 0 | -9.82 | 0 | 0.82 | 1266.67 | 0 | 0 | 1.09 | 1157.91 | 1.9 | 763.64 | 1.41 | 1662.5 | 0.26 | 4.0 | 0 | 0 | -426.35 | 0 |
| 2019 (6) | -8.53 | 0 | -0.57 | 0 | 9.28 | 0 | 0.01 | 0 | -9.1 | 0 | 0.06 | 100.0 | 0 | 0 | 0.09 | 108.54 | 0.22 | -88.66 | 0.08 | -95.4 | 0.25 | 92.31 | 0 | 0 | -2584.85 | 0 |
| 2018 (5) | 5.19 | 148.33 | 0.58 | 0 | -3.72 | 0 | 0 | 0 | 5.77 | 218.78 | 0.03 | -40.0 | 0 | 0 | 0.04 | -43.13 | 1.94 | -36.18 | 1.74 | -28.1 | 0.13 | -7.14 | 0 | 0 | 277.54 | 242.61 |
| 2017 (4) | 2.09 | 0 | -0.28 | 0 | -1.55 | 0 | 0.27 | 2600.0 | 1.81 | 0 | 0.05 | -28.57 | -0.23 | 0 | 0.07 | -60.99 | 3.04 | 157.63 | 2.42 | 103.36 | 0.14 | -12.5 | 0.02 | 0.0 | 81.01 | 0 |
| 2016 (3) | -1.76 | 0 | -0.07 | 0 | 1.8 | 0 | 0.01 | 0 | -1.83 | 0 | 0.07 | 600.0 | 0 | 0 | 0.19 | 683.02 | 1.18 | 0 | 1.19 | 0 | 0.16 | -5.88 | 0.02 | -33.33 | -128.47 | 0 |
| 2015 (2) | 0.96 | 1100.0 | 0.37 | 0 | -1.1 | 0 | -0.04 | 0 | 1.33 | 0 | 0.01 | -80.0 | 0 | 0 | 0.02 | -68.03 | -2.81 | 0 | -2.6 | 0 | 0.17 | 0.0 | 0.03 | -25.0 | 0.00 | 0 |
| 2014 (1) | 0.08 | -90.59 | -0.15 | 0 | 0.41 | 0 | 0.03 | 0.0 | -0.07 | 0 | 0.05 | 400.0 | 0 | 0 | 0.08 | 315.59 | 1.09 | 0.93 | 0.94 | -3.09 | 0.17 | -10.53 | 0.04 | -20.0 | 6.96 | -90.1 |
| 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) | 6.74 | 203.6 | 321.71 | -0.06 | 91.43 | -400.0 | -5.04 | -1700.0 | -1475.0 | 0 | 100.0 | 0 | 6.68 | 339.47 | 321.19 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.04 | 0 | -69.04 | 2.64 | 156.31 | 180.85 | 2.02 | 431.58 | 162.34 | 0.07 | 0.0 | 0.0 | 0.01 | 0 | 0 | 320.95 | -34.94 | 188.68 |
| 23Q3 (19) | 2.22 | 131.67 | 7.77 | -0.7 | 20.45 | -7100.0 | -0.28 | -102.75 | 85.26 | -0.01 | -200.0 | 0 | 1.52 | 119.26 | -26.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.03 | 1044.44 | 197.17 | 0.38 | 8.57 | 142.7 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 493.33 | 129.56 | 0 |
| 23Q2 (18) | -7.01 | -12.52 | -193.72 | -0.88 | -8700.0 | 42.48 | 10.2 | 109.02 | 351.23 | 0.01 | 0 | 200.0 | -7.89 | -26.44 | -232.61 | 0.01 | -50.0 | -99.35 | 0 | 0 | 0 | 0.02 | -86.12 | -99.82 | 0.09 | 113.43 | 116.36 | 0.35 | 192.11 | 234.62 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | -1669.05 | 0 | 0 |
| 23Q1 (17) | -6.23 | -104.93 | -451.98 | -0.01 | -150.0 | 83.33 | 4.88 | 1625.0 | 339.64 | 0 | 0 | 0 | -6.24 | -106.62 | -464.91 | 0.02 | 0.0 | -66.67 | 0 | 0 | 0 | 0.13 | 12.29 | -63.8 | -0.67 | -171.28 | -518.75 | -0.38 | -149.35 | -197.44 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (16) | -3.04 | -247.57 | -547.06 | 0.02 | 100.0 | -66.67 | -0.32 | 83.16 | -740.0 | 0 | 0 | 0 | -3.02 | -245.89 | -508.11 | 0.02 | 0 | -75.0 | 0 | 0 | 0 | 0.11 | 0 | -71.57 | 0.94 | 188.68 | 138.37 | 0.77 | 186.52 | 138.5 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -361.90 | 0 | 0 |
| 22Q3 (15) | 2.06 | -72.46 | -74.85 | 0.01 | 100.65 | -99.16 | -1.9 | 53.2 | 78.77 | 0 | 100.0 | 100.0 | 2.07 | -65.21 | -77.93 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -1.06 | -92.73 | 57.26 | -0.89 | -242.31 | 56.16 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 7.48 | 322.6 | 595.36 | -1.53 | -2450.0 | -425.53 | -4.06 | -465.77 | -424.8 | -0.01 | 0 | 0 | 5.95 | 247.95 | 672.12 | 1.54 | 2466.67 | 0 | 0 | 0 | 0 | 9.82 | 2689.14 | 0 | -0.55 | -443.75 | -138.73 | -0.26 | -166.67 | -117.93 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (13) | 1.77 | 160.29 | 123.32 | -0.06 | -200.0 | -220.0 | 1.11 | 2120.0 | -86.64 | 0 | 0 | -100.0 | 1.71 | 131.08 | 122.68 | 0.06 | -25.0 | 0 | 0 | 0 | 0 | 0.35 | -11.8 | 0 | 0.16 | 106.53 | -91.58 | 0.39 | 119.5 | -76.51 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 376.60 | 0 | 185.84 |
| 21Q4 (12) | 0.68 | -91.7 | 135.05 | 0.06 | -94.96 | 104.76 | 0.05 | 100.56 | -98.39 | 0 | 100.0 | 0 | 0.74 | -92.11 | 123.12 | 0.08 | 166.67 | 166.67 | 0 | 0 | 0 | 0.40 | 136.48 | 123.18 | -2.45 | 1.21 | -1007.41 | -2.0 | 1.48 | -969.57 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | 8.19 | 642.38 | 307.87 | 1.19 | 153.19 | 310.34 | -8.95 | -816.0 | -804.04 | -0.03 | 0 | 0 | 9.38 | 1001.92 | 356.99 | 0.03 | 0 | -57.14 | 0 | 0 | 0 | 0.17 | 0 | -50.08 | -2.48 | -274.65 | -222.08 | -2.03 | -240.0 | -190.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (10) | -1.51 | 80.11 | -124.59 | 0.47 | 840.0 | 217.5 | 1.25 | -84.96 | 205.93 | 0 | -100.0 | 0 | -1.04 | 86.21 | -118.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.42 | -25.26 | 153.57 | 1.45 | -12.65 | 291.89 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -99.34 | 77.36 | -106.96 |
| 21Q1 (9) | -7.59 | -291.24 | -6.6 | 0.05 | 103.97 | 103.16 | 8.31 | 167.2 | 9.78 | 0.02 | 0 | 300.0 | -7.54 | -135.62 | 13.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.9 | 603.7 | 3.26 | 1.66 | 621.74 | 9.93 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -438.73 | 32.16 | 3.26 |
| 20Q4 (8) | -1.94 | 50.76 | 31.69 | -1.26 | -534.48 | -250.0 | 3.11 | 414.14 | -31.5 | 0 | 0 | -100.0 | -3.2 | 12.33 | 0.0 | 0.03 | -57.14 | 123.08 | 0 | 0 | 0 | 0.18 | -47.11 | 125.48 | 0.27 | 135.06 | 1450.0 | 0.23 | 132.86 | 185.19 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -646.67 | 0 | 0 |
| 20Q3 (7) | -3.94 | -164.17 | -994.44 | 0.29 | 172.5 | 245.0 | -0.99 | 16.1 | -254.69 | 0 | 0 | 0 | -3.65 | -163.59 | -551.79 | 0.07 | -22.22 | -61.11 | 0 | 0 | 0 | 0.34 | -17.15 | -70.73 | -0.77 | -237.5 | -235.09 | -0.7 | -289.19 | -240.0 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q2 (6) | 6.14 | 186.24 | 271.03 | -0.4 | 74.68 | 0 | -1.18 | -115.59 | -146.64 | 0 | 100.0 | 0 | 5.74 | 165.98 | 259.89 | 0.09 | -85.48 | 0 | 0 | 0 | 0 | 0.41 | -89.82 | 0 | 0.56 | -69.57 | 173.68 | 0.37 | -75.5 | 164.91 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1427.91 | 414.86 | 0 |
| 20Q1 (5) | -7.12 | -150.7 | -309.2 | -1.58 | -338.89 | 0 | 7.57 | 66.74 | 385.26 | -0.01 | -200.0 | 0 | -8.7 | -171.88 | -400.0 | 0.62 | 576.92 | 0 | 0 | 0 | 0 | 4.01 | 671.26 | 0 | 1.84 | 9300.0 | 327.91 | 1.51 | 659.26 | 259.52 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -453.50 | 0 | -25.1 |
| 19Q4 (4) | -2.84 | -688.89 | 0.0 | -0.36 | -80.0 | 0.0 | 4.54 | 609.38 | 0.0 | 0.01 | 0 | 0.0 | -3.2 | -471.43 | 0.0 | -0.13 | -172.22 | 0.0 | 0 | 0 | 0.0 | -0.70 | -160.76 | 0.0 | -0.02 | -103.51 | 0.0 | -0.27 | -154.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.36 | 89.97 | 0.0 | -0.2 | 0 | 0.0 | 0.64 | -74.7 | 0.0 | 0 | 0 | 0.0 | -0.56 | 84.4 | 0.0 | 0.18 | 0 | 0.0 | 0 | 0 | 0.0 | 1.15 | 0 | 0.0 | 0.57 | 175.0 | 0.0 | 0.5 | 187.72 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -64.29 | 0 | 0.0 |
| 19Q2 (2) | -3.59 | -106.32 | 0.0 | 0 | 0 | 0.0 | 2.53 | 62.18 | 0.0 | 0 | 0 | 0.0 | -3.59 | -106.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.76 | -276.74 | 0.0 | -0.57 | -235.71 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -1.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -362.50 | 0.0 | 0.0 |
