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) | 0.24 | -94.56 | -1.32 | 0 | -3.44 | 0 | -0.03 | 0 | -1.08 | 0 | 3.07 | -25.12 | 0 | 0 | 20.13 | 1.15 | -0.07 | 0 | -0.04 | 0 | 1.12 | -5.88 | 0.02 | 100.0 | 21.82 | -84.37 |
| 2022 (9) | 4.41 | 6.27 | -0.03 | 0 | -2.11 | 0 | -0.04 | 0 | 4.38 | 0 | 4.1 | 290.48 | 0 | 0 | 19.90 | 331.42 | 1.94 | -32.4 | 1.96 | -15.15 | 1.19 | -4.8 | 0.01 | 0.0 | 139.56 | 20.05 |
| 2021 (8) | 4.15 | 394.05 | -8.1 | 0 | 2.19 | -21.22 | -0.02 | 0 | -3.95 | 0 | 1.05 | -48.53 | 0 | 0 | 4.61 | -53.07 | 2.87 | -29.83 | 2.31 | -18.37 | 1.25 | 10.62 | 0.01 | 0.0 | 116.25 | 449.4 |
| 2020 (7) | 0.84 | -75.15 | -1.31 | 0 | 2.78 | 0 | 0.3 | 328.57 | -0.47 | 0 | 2.04 | 18.6 | 0 | 0 | 9.83 | -15.8 | 4.09 | 123.5 | 2.83 | 83.77 | 1.13 | 13.0 | 0.01 | 0.0 | 21.16 | -84.04 |
| 2019 (6) | 3.38 | 65.69 | -3.58 | 0 | -0.47 | 0 | 0.07 | 0 | -0.2 | 0 | 1.72 | 28.36 | -1.1 | 0 | 11.68 | 32.28 | 1.83 | -12.44 | 1.54 | -14.44 | 1.0 | 23.46 | 0.01 | 0.0 | 132.55 | 70.23 |
| 2018 (5) | 2.04 | -33.55 | 0.72 | 0 | 0.46 | 0 | -0.1 | 0 | 2.76 | 283.33 | 1.34 | 157.69 | 0 | 0 | 8.83 | 137.32 | 2.09 | 38.41 | 1.8 | 109.3 | 0.81 | -1.22 | 0.01 | 0.0 | 77.86 | -57.14 |
| 2017 (4) | 3.07 | 69.61 | -2.35 | 0 | -0.95 | 0 | 0.29 | 0 | 0.72 | 38.46 | 0.52 | -62.32 | 0 | 0 | 3.72 | -62.29 | 1.51 | 164.91 | 0.86 | 24.64 | 0.82 | 0.0 | 0.01 | -50.0 | 181.66 | 53.56 |
| 2016 (3) | 1.81 | -27.89 | -1.29 | 0 | -0.64 | 0 | -0.14 | 0 | 0.52 | -72.19 | 1.38 | 84.0 | 0 | 0 | 9.86 | 102.15 | 0.57 | -39.36 | 0.69 | -17.86 | 0.82 | -14.58 | 0.02 | -71.43 | 118.30 | -11.86 |
| 2015 (2) | 2.51 | 128.18 | -0.64 | 0 | -0.54 | 0 | -0.12 | 0 | 1.87 | 0 | 0.75 | -65.44 | 0 | 0 | 4.88 | -66.49 | 0.94 | 38.24 | 0.84 | 29.23 | 0.96 | 14.29 | 0.07 | 133.33 | 134.22 | 85.47 |
| 2014 (1) | 1.1 | -14.06 | -4.03 | 0 | 2.42 | -10.7 | 0.09 | 28.57 | -2.93 | 0 | 2.17 | -28.85 | -1.87 | 0 | 14.56 | -37.35 | 0.68 | -54.67 | 0.65 | -39.81 | 0.84 | 50.0 | 0.03 | 200.0 | 72.37 | -6.71 |
| 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) | -0.29 | -383.33 | -112.78 | 0.92 | 159.74 | -66.79 | -1.16 | -90.16 | -58.9 | -0.01 | 0.0 | 0.0 | 0.63 | 139.38 | -87.5 | 0.62 | -40.95 | -59.74 | 0 | -100.0 | 0 | 14.94 | -38.68 | -60.71 | 0.07 | 133.33 | 333.33 | -0.01 | 0 | 90.91 | 0.28 | 0.0 | -3.45 | 0 | 0 | -100.0 | -107.41 | -401.23 | -108.99 |
| 23Q3 (19) | -0.06 | -112.77 | -160.0 | -1.54 | -144.44 | -7600.0 | -0.61 | -79.41 | 59.6 | -0.01 | 0.0 | 0.0 | -1.6 | -900.0 | -2100.0 | 1.05 | 56.72 | -42.31 | 0.2 | 200.0 | 0 | 24.36 | 24.36 | -25.17 | 0.03 | 150.0 | -95.31 | 0 | -100.0 | -100.0 | 0.28 | 0.0 | -6.67 | 0 | 0 | -100.0 | -21.43 | -119.15 | -370.0 |
| 23Q2 (18) | 0.47 | 327.27 | -81.05 | -0.63 | -950.0 | 76.05 | -0.34 | 74.44 | 12.82 | -0.01 | 0.0 | 50.0 | -0.16 | -420.0 | -6.67 | 0.67 | -8.22 | 24.07 | -0.2 | 0 | 0 | 19.59 | -9.56 | 86.47 | -0.06 | 45.45 | -111.76 | 0.14 | 187.5 | -72.55 | 0.28 | 0.0 | -9.68 | 0 | 0 | 0 | 111.90 | 22.08 | -63.0 |
| 23Q1 (17) | 0.11 | -95.15 | 125.0 | -0.06 | -102.17 | 62.5 | -1.33 | -82.19 | -355.77 | -0.01 | 0.0 | 0 | 0.05 | -99.01 | 108.33 | 0.73 | -52.6 | 265.0 | 0 | 0 | 0 | 21.66 | -43.03 | 529.27 | -0.11 | -266.67 | -113.41 | -0.16 | -45.45 | -126.67 | 0.28 | -3.45 | -9.68 | 0 | -100.0 | 0 | 91.67 | -92.33 | 289.58 |
| 22Q4 (16) | 2.27 | 2170.0 | 243.94 | 2.77 | 13950.0 | 371.57 | -0.73 | 51.66 | -186.9 | -0.01 | 0.0 | -200.0 | 5.04 | 6200.0 | 1500.0 | 1.54 | -15.38 | 710.53 | 0 | 0 | 0 | 38.02 | 16.79 | 1222.86 | -0.03 | -104.69 | -103.75 | -0.11 | -111.58 | -117.19 | 0.29 | -3.33 | -6.45 | 0.01 | 0.0 | 0 | 1194.74 | 14953.68 | 1619.7 |
| 22Q3 (15) | 0.1 | -95.97 | 400.0 | -0.02 | 99.24 | 99.37 | -1.51 | -287.18 | -309.72 | -0.01 | 50.0 | -200.0 | 0.08 | 153.33 | 102.54 | 1.82 | 237.04 | 366.67 | 0 | 0 | 0 | 32.56 | 209.91 | 377.52 | 0.64 | 25.49 | -21.95 | 0.95 | 86.27 | 25.0 | 0.3 | -3.23 | -3.23 | 0.01 | 0 | 0 | 7.94 | -97.38 | 324.6 |
| 22Q2 (14) | 2.48 | 663.64 | -31.87 | -2.63 | -1543.75 | -1543.75 | -0.39 | -175.0 | -178.0 | -0.02 | 0 | 0.0 | -0.15 | 75.0 | -104.31 | 0.54 | 170.0 | 200.0 | 0 | 0 | 0 | 10.51 | 205.19 | 165.56 | 0.51 | -37.8 | 70.0 | 0.51 | -15.0 | 183.33 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 302.44 | 725.5 | -59.29 |
| 22Q1 (13) | -0.44 | -166.67 | -144.44 | -0.16 | 84.31 | 95.73 | 0.52 | -38.1 | 271.43 | 0 | -100.0 | 100.0 | -0.6 | -66.67 | 84.73 | 0.2 | 5.26 | -33.33 | 0 | 0 | 0 | 3.44 | 19.76 | -32.64 | 0.82 | 2.5 | -13.68 | 0.6 | -6.25 | -18.92 | 0.31 | 0.0 | -3.12 | 0 | 0 | 0 | -48.35 | -169.6 | -184.74 |
| 21Q4 (12) | 0.66 | 3200.0 | -13.16 | -1.02 | 67.82 | -78.95 | 0.84 | 16.67 | -75.44 | 0.01 | 0.0 | -95.45 | -0.36 | 88.57 | -289.47 | 0.19 | -51.28 | -62.75 | 0 | 0 | 0 | 2.87 | -57.84 | -63.87 | 0.8 | -2.44 | -33.88 | 0.64 | -15.79 | -21.95 | 0.31 | 0.0 | 3.33 | 0 | 0 | 0 | 69.47 | 3616.84 | 2.38 |
| 21Q3 (11) | 0.02 | -99.45 | 105.56 | -3.17 | -1881.25 | -1340.91 | 0.72 | 44.0 | 194.74 | 0.01 | 150.0 | -92.86 | -3.15 | -190.52 | -443.1 | 0.39 | 116.67 | 25.81 | 0 | 0 | 0 | 6.82 | 72.35 | 36.8 | 0.82 | 173.33 | -39.26 | 0.76 | 322.22 | -11.63 | 0.31 | 0.0 | 6.9 | 0 | 0 | 0 | 1.87 | -99.75 | 105.97 |
| 21Q2 (10) | 3.64 | 2122.22 | 1682.61 | -0.16 | 95.73 | 79.49 | 0.5 | 257.14 | 212.5 | -0.02 | -100.0 | 60.0 | 3.48 | 188.55 | 444.55 | 0.18 | -40.0 | -77.22 | 0 | 0 | 0 | 3.96 | -22.59 | -72.16 | 0.3 | -68.42 | -79.02 | 0.18 | -75.68 | -83.18 | 0.31 | -3.12 | 14.81 | 0 | 0 | 0 | 742.86 | 4474.6 | 4427.95 |
| 21Q1 (9) | -0.18 | -123.68 | -126.87 | -3.75 | -557.89 | -1488.89 | 0.14 | -95.91 | 450.0 | -0.01 | -104.55 | 0 | -3.93 | -2168.42 | -518.09 | 0.3 | -41.18 | -30.23 | 0 | 0 | 0 | 5.11 | -35.77 | -69.57 | 0.95 | -21.49 | 850.0 | 0.74 | -9.76 | 722.22 | 0.32 | 6.67 | 18.52 | 0 | 0 | 0 | -16.98 | -125.02 | -109.12 |
| 20Q4 (8) | 0.76 | 311.11 | -57.78 | -0.57 | -159.09 | 63.46 | 3.42 | 550.0 | 17000.0 | 0.22 | 57.14 | 15.79 | 0.19 | 132.76 | -20.83 | 0.51 | 64.52 | 30.77 | 0 | 0 | 100.0 | 7.96 | 59.64 | -15.13 | 1.21 | -10.37 | 142.0 | 0.82 | -4.65 | 86.36 | 0.3 | 3.45 | 11.11 | 0 | 0 | 0 | 67.86 | 316.77 | -73.23 |
| 20Q3 (7) | -0.36 | -56.52 | -216.13 | -0.22 | 71.79 | 77.78 | -0.76 | -575.0 | -80.95 | 0.14 | 380.0 | 160.87 | -0.58 | 42.57 | 14.71 | 0.31 | -60.76 | -11.43 | 0 | 0 | 0 | 4.98 | -64.92 | -40.9 | 1.35 | -5.59 | 84.93 | 0.86 | -19.63 | 38.71 | 0.29 | 7.41 | 11.54 | 0 | 0 | -100.0 | -31.30 | -82.38 | -189.87 |
| 20Q2 (6) | -0.23 | -134.33 | -139.66 | -0.78 | -388.89 | -77.27 | 0.16 | 500.0 | 633.33 | -0.05 | 0 | -200.0 | -1.01 | -207.45 | -821.43 | 0.79 | 83.72 | 88.1 | 0 | 0 | 0 | 14.21 | -15.41 | 9.95 | 1.43 | 1330.0 | 521.74 | 1.07 | 1088.89 | 268.97 | 0.27 | 0.0 | 12.5 | 0 | 0 | 0 | -17.16 | -109.22 | -115.68 |
| 20Q1 (5) | 0.67 | -62.78 | -2.9 | 0.27 | 117.31 | 145.0 | -0.04 | -300.0 | -33.33 | 0 | -100.0 | -100.0 | 0.94 | 291.67 | 944.44 | 0.43 | 10.26 | -23.21 | 0 | 100.0 | 100.0 | 16.80 | 79.17 | -4.92 | 0.1 | -80.0 | -72.22 | 0.09 | -79.55 | -52.63 | 0.27 | 0.0 | 12.5 | 0 | 0 | 0 | 186.11 | -26.59 | 15.98 |
| 19Q4 (4) | 1.8 | 480.65 | 0.0 | -1.56 | -57.58 | 0.0 | 0.02 | 104.76 | 0.0 | 0.19 | 182.61 | 0.0 | 0.24 | 135.29 | 0.0 | 0.39 | 11.43 | 0.0 | -1.05 | 0 | 0.0 | 9.38 | 11.16 | 0.0 | 0.5 | -31.51 | 0.0 | 0.44 | -29.03 | 0.0 | 0.27 | 3.85 | 0.0 | 0 | -100.0 | 0.0 | 253.52 | 627.85 | 0.0 |
| 19Q3 (3) | 0.31 | -46.55 | 0.0 | -0.99 | -125.0 | 0.0 | -0.42 | -1300.0 | 0.0 | -0.23 | -560.0 | 0.0 | -0.68 | -585.71 | 0.0 | 0.35 | -16.67 | 0.0 | 0 | 0 | 0.0 | 8.43 | -34.74 | 0.0 | 0.73 | 217.39 | 0.0 | 0.62 | 113.79 | 0.0 | 0.26 | 8.33 | 0.0 | 0.01 | 0 | 0.0 | 34.83 | -68.17 | 0.0 |
| 19Q2 (2) | 0.58 | -15.94 | 0.0 | -0.44 | 26.67 | 0.0 | -0.03 | 0.0 | 0.0 | 0.05 | -28.57 | 0.0 | 0.14 | 55.56 | 0.0 | 0.42 | -25.0 | 0.0 | 0 | 100.0 | 0.0 | 12.92 | -26.85 | 0.0 | 0.23 | -36.11 | 0.0 | 0.29 | 52.63 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | 109.43 | -31.8 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 17.67 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 160.47 | 0.0 | 0.0 |
