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) | 1.15 | 0 | -1.43 | 0 | 1.54 | 71.11 | 0.05 | 0 | -0.28 | 0 | 0.69 | 13.11 | -0.49 | 0 | 8.00 | 5.38 | -2.24 | 0 | -1.8 | 0 | 1.47 | 1.38 | 0.31 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.08 | 0 | -0.46 | 0 | 0.9 | 0 | -0.12 | 0 | -0.54 | 0 | 0.61 | -39.0 | -0.38 | 0 | 7.59 | -40.21 | -2.47 | 0 | -0.61 | 0 | 1.45 | 23.93 | 0.31 | -8.82 | -6.96 | 0 |
| 2021 (8) | -0.21 | 0 | -0.22 | 0 | -1.4 | 0 | 0.04 | -73.33 | -0.43 | 0 | 1.0 | 108.33 | -0.05 | 0 | 12.69 | 181.04 | -1.8 | 0 | -1.32 | 0 | 1.17 | 2.63 | 0.34 | 9.68 | -110.53 | 0 |
| 2020 (7) | -0.01 | 0 | 0.19 | 0 | 0.77 | -41.22 | 0.15 | -11.76 | 0.18 | 200.0 | 0.48 | -17.24 | 0.06 | 0 | 4.52 | 61.94 | -0.23 | 0 | -0.49 | 0 | 1.14 | 2.7 | 0.31 | 0.0 | -1.04 | 0 |
| 2019 (6) | 2.8 | 449.02 | -2.74 | 0 | 1.31 | -56.77 | 0.17 | -55.26 | 0.06 | 0 | 0.58 | -65.06 | -0.4 | 0 | 2.79 | -72.5 | 4.21 | 45.17 | 3.67 | 42.8 | 1.11 | 101.82 | 0.31 | -18.42 | 55.01 | 277.52 |
| 2018 (5) | 0.51 | -70.35 | -4.16 | 0 | 3.03 | 0 | 0.38 | 72.73 | -3.65 | 0 | 1.66 | 118.42 | -0.03 | 0 | 10.14 | 102.01 | 2.9 | -14.96 | 2.57 | -3.38 | 0.55 | 17.02 | 0.38 | 5.56 | 14.57 | -70.43 |
| 2017 (4) | 1.72 | 0 | 1.65 | 0 | -1.07 | 0 | 0.22 | -48.84 | 3.37 | 0 | 0.76 | -66.96 | -0.81 | 0 | 5.02 | -80.75 | 3.41 | 212.84 | 2.66 | 163.37 | 0.47 | 27.03 | 0.36 | 16.13 | 49.28 | 0 |
| 2016 (3) | -1.47 | 0 | -1.55 | 0 | 0.87 | -94.14 | 0.43 | 0 | -3.02 | 0 | 2.3 | -37.5 | -0.11 | 0 | 26.08 | -50.04 | 1.09 | -16.15 | 1.01 | -9.82 | 0.37 | 105.56 | 0.31 | 416.67 | -86.98 | 0 |
| 2015 (2) | -2.99 | 0 | -7.67 | 0 | 14.84 | 689.36 | -1.21 | 0 | -10.66 | 0 | 3.68 | 180.92 | 0 | 0 | 52.20 | 230.72 | 1.3 | -43.72 | 1.12 | -50.0 | 0.18 | 12.5 | 0.06 | 100.0 | -219.85 | 0 |
| 2014 (1) | 0.59 | -42.16 | -3.07 | 0 | 1.88 | -31.39 | -0.47 | 0 | -2.48 | 0 | 1.31 | 445.83 | 0 | 0 | 15.78 | 119.65 | 2.31 | 11450.0 | 2.24 | 0 | 0.16 | 23.08 | 0.03 | 50.0 | 24.28 | -97.86 |
| 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) | 0.98 | -2.0 | 1125.0 | -0.37 | -1333.33 | 45.59 | 1.25 | 193.98 | 292.31 | 0.09 | -10.0 | 200.0 | 0.61 | -40.78 | 201.67 | 0.13 | -50.0 | -56.67 | 0.16 | 136.36 | 233.33 | 5.08 | -54.88 | -61.74 | -0.48 | -41.18 | 58.62 | -0.71 | 0 | 26.04 | 0.37 | 0.0 | 0.0 | 0.06 | -25.0 | -33.33 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.0 | 296.08 | 6.38 | 0.03 | 105.45 | -98.66 | -1.33 | -838.89 | -350.94 | 0.1 | 147.62 | 190.91 | 1.03 | 197.17 | -67.61 | 0.26 | 52.94 | 44.44 | -0.44 | -158.82 | -175.0 | 11.26 | 29.11 | 24.43 | -0.34 | 68.52 | 19.05 | 0 | 100.0 | -100.0 | 0.37 | 0.0 | 2.78 | 0.08 | 0.0 | 0.0 | 222.22 | 0 | 216.78 |
| 23Q2 (18) | -0.51 | -59.38 | -288.89 | -0.55 | -1.85 | 65.41 | 0.18 | -87.5 | 135.29 | -0.21 | -400.0 | -333.33 | -1.06 | -23.26 | 19.7 | 0.17 | 30.77 | 41.67 | -0.17 | -466.67 | -183.33 | 8.72 | 21.38 | 59.83 | -1.08 | -227.27 | -125.0 | -0.99 | -890.0 | -130.23 | 0.37 | 2.78 | 2.78 | 0.08 | 0.0 | 14.29 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.32 | -500.0 | 76.64 | -0.54 | 20.59 | -28.57 | 1.44 | 321.54 | -5.26 | 0.07 | 133.33 | 153.85 | -0.86 | -43.33 | 51.96 | 0.13 | -56.67 | 1200.0 | -0.03 | 75.0 | 25.0 | 7.18 | -45.89 | 1041.99 | -0.33 | 71.55 | 21.43 | -0.1 | 89.58 | 16.67 | 0.36 | -2.7 | 0.0 | 0.08 | -11.11 | 14.29 | -94.12 | 0 | 78.7 |
| 22Q4 (16) | 0.08 | -91.49 | -81.82 | -0.68 | -130.36 | 35.24 | -0.65 | -222.64 | -395.45 | 0.03 | 127.27 | 400.0 | -0.6 | -118.87 | 1.64 | 0.3 | 66.67 | -58.9 | -0.12 | 25.0 | -1300.0 | 13.27 | 46.76 | -67.63 | -1.16 | -176.19 | -63.38 | -0.96 | -206.67 | -166.67 | 0.37 | 2.78 | 23.33 | 0.09 | 12.5 | 12.5 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.94 | 248.15 | 178.99 | 2.24 | 240.88 | 11100.0 | 0.53 | 203.92 | 688.89 | -0.11 | -222.22 | -650.0 | 3.18 | 340.91 | 371.79 | 0.18 | 50.0 | 100.0 | -0.16 | -166.67 | -433.33 | 9.05 | 65.83 | 131.16 | -0.42 | 12.5 | 6.67 | 0.9 | 309.3 | 372.73 | 0.36 | 0.0 | 20.0 | 0.08 | 14.29 | 0.0 | 70.15 | 0 | 102.95 |
| 22Q2 (14) | 0.27 | 119.71 | -58.46 | -1.59 | -278.57 | -8050.0 | -0.51 | -133.55 | 45.74 | 0.09 | 169.23 | -71.88 | -1.32 | 26.26 | -297.01 | 0.12 | 1100.0 | 100.0 | -0.06 | -50.0 | -200.0 | 5.45 | 767.27 | 67.27 | -0.48 | -14.29 | -14.29 | -0.43 | -258.33 | -34.38 | 0.36 | 0.0 | 24.14 | 0.07 | 0.0 | -22.22 | 0.00 | 100.0 | -100.0 |
| 22Q1 (13) | -1.37 | -411.36 | -1145.45 | -0.42 | 60.0 | -153.16 | 1.52 | 590.91 | 357.63 | -0.13 | -1200.0 | 53.57 | -1.79 | -193.44 | -363.24 | 0.01 | -98.63 | -91.67 | -0.04 | -500.0 | 0 | 0.63 | -98.47 | -89.73 | -0.42 | 40.85 | -90.91 | -0.12 | 66.67 | 61.29 | 0.36 | 20.0 | 24.14 | 0.07 | -12.5 | -22.22 | -441.94 | -120.09 | -181.23 |
| 21Q4 (12) | 0.44 | 136.97 | -45.0 | -1.05 | -5350.0 | -537.5 | 0.22 | 344.44 | 188.0 | -0.01 | -150.0 | -125.0 | -0.61 | 47.86 | -158.65 | 0.73 | 711.11 | 265.0 | 0.01 | 133.33 | -90.91 | 41.01 | 948.06 | 402.39 | -0.71 | -57.78 | -7200.0 | -0.36 | -9.09 | -125.0 | 0.3 | 0.0 | 3.45 | 0.08 | 0.0 | 0.0 | 2200.00 | 192.44 | 477.5 |
| 21Q3 (11) | -1.19 | -283.08 | -150.21 | 0.02 | 0.0 | 102.22 | -0.09 | 90.43 | 96.88 | 0.02 | -93.75 | -89.47 | -1.17 | -274.63 | -179.59 | 0.09 | 50.0 | -43.75 | -0.03 | -50.0 | -200.0 | 3.91 | 20.0 | -44.97 | -0.45 | -7.14 | -400.0 | -0.33 | -3.12 | -153.85 | 0.3 | 3.45 | 3.45 | 0.08 | -11.11 | 0.0 | -2380.00 | -319.69 | -341.01 |
| 21Q2 (10) | 0.65 | 690.91 | 152.85 | 0.02 | -97.47 | 111.76 | -0.94 | -59.32 | -236.23 | 0.32 | 214.29 | 218.52 | 0.67 | -1.47 | 147.86 | 0.06 | -50.0 | -33.33 | -0.02 | 0 | -200.0 | 3.26 | -46.74 | -17.39 | -0.42 | -90.91 | -44.83 | -0.32 | -3.23 | -60.0 | 0.29 | 0.0 | 3.57 | 0.09 | 0.0 | 80.0 | 1083.33 | 789.39 | 214.5 |
| 21Q1 (9) | -0.11 | -113.75 | 94.76 | 0.79 | 229.17 | -22.55 | -0.59 | -136.0 | -117.66 | -0.28 | -800.0 | -255.56 | 0.68 | -34.62 | 162.96 | 0.12 | -40.0 | 300.0 | 0 | -100.0 | 100.0 | 6.12 | -25.0 | 644.9 | -0.22 | -2300.0 | -257.14 | -0.31 | -93.75 | -3200.0 | 0.29 | 0.0 | 3.57 | 0.09 | 12.5 | -10.0 | -157.14 | -141.25 | 70.82 |
| 20Q4 (8) | 0.8 | -66.24 | -75.54 | 0.24 | 126.67 | 113.41 | -0.25 | 91.32 | -140.32 | 0.04 | -78.95 | -73.33 | 1.04 | -29.25 | -29.73 | 0.2 | 25.0 | 185.71 | 0.11 | 1200.0 | 145.83 | 8.16 | 14.8 | 581.05 | 0.01 | 111.11 | -99.07 | -0.16 | -23.08 | -120.51 | 0.29 | 0.0 | 3.57 | 0.08 | 0.0 | -27.27 | 380.95 | -61.42 | 36.3 |
| 20Q3 (7) | 2.37 | 292.68 | 488.52 | -0.9 | -429.41 | -210.34 | -2.88 | -517.39 | -922.86 | 0.19 | 170.37 | -55.81 | 1.47 | 205.0 | 263.33 | 0.16 | 77.78 | -38.46 | -0.01 | -150.0 | 93.75 | 7.11 | 80.15 | 52.34 | -0.09 | 68.97 | -106.82 | -0.13 | 35.0 | -111.3 | 0.29 | 3.57 | 3.57 | 0.08 | 60.0 | -20.0 | 987.50 | 204.37 | 2576.84 |
| 20Q2 (6) | -1.23 | 41.43 | -1.65 | -0.17 | -116.67 | -185.0 | 0.69 | -79.34 | 225.45 | -0.27 | -250.0 | -8.0 | -1.4 | -29.63 | -38.61 | 0.09 | 200.0 | 125.0 | 0.02 | 133.33 | 150.0 | 3.95 | 380.26 | 392.43 | -0.29 | -307.14 | -127.36 | -0.2 | -2100.0 | -122.22 | 0.28 | 0.0 | 0.0 | 0.05 | -50.0 | -50.0 | -946.15 | -75.71 | -900.89 |
| 20Q1 (5) | -2.1 | -164.22 | -241.89 | 1.02 | 156.98 | 218.6 | 3.34 | 438.71 | 345.33 | 0.18 | 20.0 | 128.57 | -1.08 | -172.97 | -274.19 | 0.03 | -57.14 | -86.36 | -0.06 | 75.0 | -220.0 | 0.82 | -31.43 | -83.56 | 0.14 | -87.04 | -81.33 | 0.01 | -98.72 | -98.8 | 0.28 | 0.0 | 3.7 | 0.1 | -9.09 | -9.09 | -538.46 | -292.66 | -540.23 |
| 19Q4 (4) | 3.27 | 636.07 | 0.0 | -1.79 | -517.24 | 0.0 | 0.62 | 77.14 | 0.0 | 0.15 | -65.12 | 0.0 | 1.48 | 264.44 | 0.0 | 0.07 | -73.08 | 0.0 | -0.24 | -50.0 | 0.0 | 1.20 | -74.32 | 0.0 | 1.08 | -18.18 | 0.0 | 0.78 | -32.17 | 0.0 | 0.28 | 0.0 | 0.0 | 0.11 | 10.0 | 0.0 | 279.49 | 801.01 | 0.0 |
| 19Q3 (3) | -0.61 | 49.59 | 0.0 | -0.29 | -245.0 | 0.0 | 0.35 | 163.64 | 0.0 | 0.43 | 272.0 | 0.0 | -0.9 | 10.89 | 0.0 | 0.26 | 550.0 | 0.0 | -0.16 | -300.0 | 0.0 | 4.67 | 482.32 | 0.0 | 1.32 | 24.53 | 0.0 | 1.15 | 27.78 | 0.0 | 0.28 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -39.87 | 57.82 | 0.0 |
| 19Q2 (2) | -1.21 | -181.76 | 0.0 | 0.2 | 123.26 | 0.0 | -0.55 | -173.33 | 0.0 | -0.25 | 60.32 | 0.0 | -1.01 | -262.9 | 0.0 | 0.04 | -81.82 | 0.0 | -0.04 | -180.0 | 0.0 | 0.80 | -83.97 | 0.0 | 1.06 | 41.33 | 0.0 | 0.9 | 8.43 | 0.0 | 0.28 | 3.7 | 0.0 | 0.1 | -9.09 | 0.0 | -94.53 | -177.29 | 0.0 |
| 19Q1 (1) | 1.48 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 5.00 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 122.31 | 0.0 | 0.0 |
