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) | -3.02 | 0 | -3.23 | 0 | 2.48 | -33.33 | -7.2 | 0 | -6.25 | 0 | 2.9 | -5.54 | -0.77 | 0 | 6.71 | 5.31 | -1.02 | 0 | 1.51 | -46.83 | 1.39 | 29.91 | 0.16 | 1500.0 | -98.69 | 0 |
| 2022 (9) | 2.15 | 55.8 | -0.4 | 0 | 3.72 | -56.69 | -0.92 | 0 | 1.75 | 0 | 3.07 | -31.01 | -0.16 | 0 | 6.37 | -46.14 | 2.34 | 64.79 | 2.84 | 118.46 | 1.07 | 59.7 | 0.01 | 0 | 54.85 | -21.7 |
| 2021 (8) | 1.38 | 30.19 | -5.82 | 0 | 8.59 | 710.38 | -0.06 | 0 | -4.44 | 0 | 4.45 | 3078.57 | 0.03 | -82.35 | 11.83 | 1443.23 | 1.42 | 0 | 1.3 | 0 | 0.67 | 0.0 | 0 | 0 | 70.05 | 0 |
| 2020 (7) | 1.06 | 231.25 | -1.4 | 0 | 1.06 | -53.1 | 0 | 0 | -0.34 | 0 | 0.14 | -82.05 | 0.17 | 325.0 | 0.77 | -88.72 | -0.59 | 0 | -0.68 | 0 | 0.67 | -1.47 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.32 | 0 | -1.1 | 0 | 2.26 | -22.6 | -0.02 | 0 | -0.78 | 0 | 0.78 | -25.71 | 0.04 | 100.0 | 6.79 | -20.21 | -0.51 | 0 | -0.3 | 0 | 0.68 | 54.55 | 0 | 0 | 84.21 | 0 |
| 2018 (5) | -1.08 | 0 | -1.85 | 0 | 2.92 | 0 | 0 | 0 | -2.93 | 0 | 1.05 | 47.89 | 0.02 | -84.62 | 8.52 | 6.99 | 0.63 | 0 | 0.54 | 0 | 0.44 | 57.14 | 0 | 0 | -110.20 | 0 |
| 2017 (4) | 0.09 | -90.11 | -0.53 | 0 | -0.16 | 0 | 0.05 | 0 | -0.44 | 0 | 0.71 | -20.22 | 0.13 | 0 | 7.96 | -7.53 | -0.47 | 0 | -0.48 | 0 | 0.28 | 27.27 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.91 | 0 | -1.59 | 0 | 1.24 | -11.43 | 0 | 0 | -0.68 | 0 | 0.89 | -48.55 | -0.1 | 0 | 8.61 | -51.94 | 0.25 | 108.33 | 0.27 | 8.0 | 0.22 | 46.67 | 0 | 0 | 185.71 | 0 |
| 2015 (2) | 0 | 0 | -2.21 | 0 | 1.4 | 723.53 | 0 | 0 | -2.21 | 0 | 1.73 | 127.63 | -0.17 | 0 | 17.91 | 134.47 | 0.12 | -76.47 | 0.25 | -58.33 | 0.15 | 25.0 | 0.15 | -6.25 | 0.00 | 0 |
| 2014 (1) | 0.8 | 35.59 | -0.98 | 0 | 0.17 | 13.33 | -0.01 | 0 | -0.18 | 0 | 0.76 | 347.06 | -0.12 | 0 | 7.64 | 261.69 | 0.51 | 155.0 | 0.6 | 130.77 | 0.12 | 20.0 | 0.16 | 23.08 | 90.91 | -24.5 |
| 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) | -1.49 | -41.9 | -129.98 | -0.9 | -95.65 | -291.49 | 0.46 | 1020.0 | 117.23 | -5.95 | -1703.03 | -546.74 | -2.39 | -58.28 | -143.93 | 0.69 | 64.29 | -9.21 | -0.07 | -187.5 | 0.0 | 4.09 | -28.87 | -32.9 | -0.74 | -270.0 | -922.22 | 1.01 | 10000.0 | 98.04 | 0.35 | 0.0 | 2.94 | 0.09 | 200.0 | 800.0 | -102.76 | 61.83 | -117.78 |
| 23Q3 (19) | -1.05 | -8.25 | 59.92 | -0.46 | -4.55 | -248.39 | -0.05 | -104.55 | -101.4 | -0.33 | 36.54 | 0 | -1.51 | -7.09 | 34.63 | 0.42 | -60.0 | -46.84 | 0.08 | 133.33 | 900.0 | 5.75 | -49.04 | -8.82 | -0.2 | 47.37 | -120.41 | 0.01 | -85.71 | -99.05 | 0.35 | 2.94 | 45.83 | 0.03 | 50.0 | 0 | -269.23 | -19.35 | -32.56 |
| 23Q2 (18) | -0.97 | -297.96 | 47.57 | -0.44 | 69.23 | 70.86 | 1.1 | 14.58 | 816.67 | -0.52 | -30.0 | 0 | -1.41 | -50.0 | 58.04 | 1.05 | 41.89 | 36.36 | -0.24 | 55.56 | -300.0 | 11.29 | 48.91 | 71.11 | -0.38 | -222.58 | -176.0 | 0.07 | -83.33 | -85.42 | 0.34 | 0.0 | 17.24 | 0.02 | 0.0 | 0 | -225.58 | -459.09 | 6.11 |
| 23Q1 (17) | 0.49 | -90.14 | -70.3 | -1.43 | -404.26 | -533.33 | 0.96 | 135.96 | -64.44 | -0.4 | 56.52 | 0 | -0.94 | -117.28 | -147.47 | 0.74 | -2.63 | -1.33 | -0.54 | -671.43 | -2600.0 | 7.58 | 24.3 | 16.46 | 0.31 | 244.44 | -59.74 | 0.42 | -17.65 | -48.15 | 0.34 | 0.0 | 70.0 | 0.02 | 100.0 | 0 | 62.82 | -89.13 | -61.55 |
| 22Q4 (16) | 4.97 | 289.69 | 62.42 | 0.47 | 51.61 | 111.08 | -2.67 | -174.79 | -196.74 | -0.92 | 0 | -162.86 | 5.44 | 335.5 | 561.02 | 0.76 | -3.8 | -67.24 | -0.07 | -600.0 | -250.0 | 6.10 | -3.33 | -69.92 | 0.09 | -90.82 | -88.0 | 0.51 | -51.43 | 15.91 | 0.34 | 41.67 | 88.89 | 0.01 | 0 | 0 | 577.91 | 384.54 | 17.09 |
| 22Q3 (15) | -2.62 | -41.62 | -1147.62 | 0.31 | 120.53 | 142.47 | 3.57 | 2875.0 | 46.31 | 0 | 0 | -100.0 | -2.31 | 31.25 | -145.74 | 0.79 | 2.6 | -34.17 | -0.01 | 83.33 | 85.71 | 6.31 | -4.37 | -51.99 | 0.98 | 96.0 | 55.56 | 1.05 | 118.75 | 138.64 | 0.24 | -17.24 | 41.18 | 0 | 0 | 0 | -203.10 | 15.47 | -489.96 |
| 22Q2 (14) | -1.85 | -212.12 | -242.59 | -1.51 | -557.58 | -98.68 | 0.12 | -95.56 | -55.56 | 0 | 0 | -100.0 | -3.36 | -269.7 | -158.46 | 0.77 | 2.67 | 40.0 | -0.06 | -200.0 | -500.0 | 6.60 | 1.35 | 19.61 | 0.5 | -35.06 | 284.62 | 0.48 | -40.74 | 0.0 | 0.29 | 45.0 | 81.25 | 0 | 0 | 0 | -240.26 | -247.07 | -184.75 |
| 22Q1 (13) | 1.65 | -46.08 | 275.53 | 0.33 | 107.78 | 430.0 | 2.7 | -2.17 | -13.18 | 0 | 100.0 | 100.0 | 1.98 | 267.8 | 290.38 | 0.75 | -67.67 | 97.37 | -0.02 | 0.0 | -115.38 | 6.51 | -67.9 | 21.3 | 0.77 | 2.67 | 1062.5 | 0.81 | 84.09 | 1450.0 | 0.2 | 11.11 | 25.0 | 0 | 0 | 0 | 163.37 | -66.9 | 117.38 |
| 21Q4 (12) | 3.06 | 1557.14 | 212.24 | -4.24 | -480.82 | -443.59 | 2.76 | 13.11 | 146.43 | -0.35 | -216.67 | 0 | -1.18 | -25.53 | -690.0 | 2.32 | 93.33 | 11500.0 | -0.02 | 71.43 | -133.33 | 20.28 | 54.29 | 7312.24 | 0.75 | 19.05 | 1037.5 | 0.44 | 0.0 | 300.0 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 493.55 | 1533.64 | 0 |
| 21Q3 (11) | -0.21 | 61.11 | 34.38 | -0.73 | 3.95 | -343.33 | 2.44 | 803.7 | 2318.18 | 0.3 | 233.33 | 1600.0 | -0.94 | 27.69 | -4600.0 | 1.2 | 118.18 | 11900.0 | -0.07 | -600.0 | -240.0 | 13.14 | 138.26 | 8430.12 | 0.63 | 384.62 | 270.59 | 0.44 | -8.33 | 214.29 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0 | -34.43 | 59.2 | 66.65 |
| 21Q2 (10) | -0.54 | 42.55 | -400.0 | -0.76 | -660.0 | 57.54 | 0.27 | -91.32 | -83.23 | 0.09 | 181.82 | 0 | -1.3 | -25.0 | 19.25 | 0.55 | 44.74 | 685.71 | -0.01 | -107.69 | -150.0 | 5.52 | 2.78 | 74.17 | 0.13 | 262.5 | 156.52 | 0.48 | 900.0 | 308.7 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | -84.38 | 91.02 | 0 |
| 21Q1 (9) | -0.94 | -195.92 | -570.0 | -0.1 | 87.18 | -111.36 | 3.11 | 177.68 | 298.09 | -0.11 | 0 | 0 | -1.04 | -620.0 | -196.3 | 0.38 | 1800.0 | 1166.67 | 0.13 | 116.67 | 333.33 | 5.37 | 1861.72 | 300.75 | -0.08 | 0.0 | 81.82 | -0.06 | 72.73 | 83.78 | 0.16 | -5.88 | -5.88 | 0 | 0 | 0 | -940.00 | 0 | 0 |
| 20Q4 (8) | 0.98 | 406.25 | 416.13 | -0.78 | -360.0 | 25.71 | 1.12 | 1118.18 | -28.21 | 0 | 100.0 | 100.0 | 0.2 | 1100.0 | 114.71 | 0.02 | 100.0 | -81.82 | 0.06 | 20.0 | 50.0 | 0.27 | 77.56 | -93.68 | -0.08 | -147.06 | 81.82 | -0.22 | -257.14 | 33.33 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.32 | -277.78 | -172.73 | 0.3 | 116.76 | 144.12 | -0.11 | -106.83 | -210.0 | -0.02 | 0 | 0.0 | -0.02 | 98.76 | 91.67 | 0.01 | -85.71 | -95.0 | 0.05 | 150.0 | 400.0 | 0.15 | -95.14 | -97.77 | 0.17 | 173.91 | 185.0 | 0.14 | 160.87 | 275.0 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | -103.23 | 0 | -123.46 |
| 20Q2 (6) | 0.18 | -10.0 | 200.0 | -1.79 | -303.41 | -214.01 | 1.61 | 202.55 | 719.23 | 0 | 0 | 0 | -1.61 | -249.07 | -198.77 | 0.07 | 133.33 | -68.18 | 0.02 | -33.33 | -33.33 | 3.17 | 136.5 | -57.82 | -0.23 | 47.73 | -666.67 | -0.23 | 37.84 | -2400.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | 0.2 | 164.52 | 66.67 | 0.88 | 183.81 | 192.63 | -1.57 | -200.64 | -282.56 | 0 | 100.0 | 0 | 1.08 | 179.41 | 230.12 | 0.03 | -72.73 | -88.46 | 0.03 | -25.0 | 200.0 | 1.34 | -69.07 | -83.98 | -0.44 | 0.0 | -375.0 | -0.37 | -12.12 | -470.0 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.31 | -170.45 | 0.0 | -1.05 | -54.41 | 0.0 | 1.56 | 1460.0 | 0.0 | -0.01 | 50.0 | 0.0 | -1.36 | -466.67 | 0.0 | 0.11 | -45.0 | 0.0 | 0.04 | 300.0 | 0.0 | 4.33 | -37.2 | 0.0 | -0.44 | -120.0 | 0.0 | -0.33 | -312.5 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.44 | 633.33 | 0.0 | -0.68 | -143.31 | 0.0 | 0.1 | 138.46 | 0.0 | -0.02 | 0 | 0.0 | -0.24 | -114.72 | 0.0 | 0.2 | -9.09 | 0.0 | 0.01 | -66.67 | 0.0 | 6.90 | -8.15 | 0.0 | -0.2 | -566.67 | 0.0 | -0.08 | -900.0 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | 440.00 | 1220.0 | 0.0 |
| 19Q2 (2) | 0.06 | -50.0 | 0.0 | 1.57 | 265.26 | 0.0 | -0.26 | -130.23 | 0.0 | 0 | 0 | 0.0 | 1.63 | 296.39 | 0.0 | 0.22 | -15.38 | 0.0 | 0.03 | 200.0 | 0.0 | 7.51 | -10.19 | 0.0 | -0.03 | -118.75 | 0.0 | 0.01 | -90.0 | 0.0 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0.0 | 33.33 | -27.78 | 0.0 |
| 19Q1 (1) | 0.12 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 8.36 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 46.15 | 0.0 | 0.0 |
