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) | 0.85 | -40.56 | 2.28 | 4460.0 | -3.96 | 0 | 0.36 | 0 | 3.13 | 111.49 | 1.01 | -68.34 | 0 | 0 | 3.04 | -64.63 | 0.27 | 68.75 | 5.65 | 0 | 1.64 | -6.82 | 0.09 | 28.57 | 11.52 | -90.17 |
| 2022 (9) | 1.43 | 0 | 0.05 | 0 | 0.57 | 0 | -0.34 | 0 | 1.48 | 0 | 3.19 | 127.86 | 0 | 0 | 8.60 | 136.09 | 0.16 | 0 | -0.61 | 0 | 1.76 | 9.32 | 0.07 | -12.5 | 117.21 | 0 |
| 2021 (8) | -1.15 | 0 | -5.78 | 0 | -0.26 | 0 | 0.36 | 140.0 | -6.93 | 0 | 1.4 | 2.19 | -1.39 | 0 | 3.64 | -4.35 | -1.39 | 0 | -0.29 | 0 | 1.61 | 8.05 | 0.08 | -33.33 | -82.14 | 0 |
| 2020 (7) | 3.09 | -65.24 | 1.48 | 0 | -2.68 | 0 | 0.15 | -86.96 | 4.57 | -30.12 | 1.37 | 0.0 | 0 | 0 | 3.81 | 42.8 | 0.93 | -61.25 | 2.48 | 8.3 | 1.49 | -3.87 | 0.12 | -14.29 | 75.55 | -66.18 |
| 2019 (6) | 8.89 | 8.15 | -2.35 | 0 | -2.57 | 0 | 1.15 | 310.71 | 6.54 | 95.22 | 1.37 | 3.79 | 0 | 0 | 2.67 | 39.84 | 2.4 | 20.6 | 2.29 | 33.14 | 1.55 | 63.16 | 0.14 | 27.27 | 223.37 | -24.46 |
| 2018 (5) | 8.22 | -31.16 | -4.87 | 0 | -3.94 | 0 | 0.28 | -91.44 | 3.35 | -73.48 | 1.32 | 41.94 | 0 | 0 | 1.91 | 92.72 | 1.99 | -68.01 | 1.72 | -63.25 | 0.95 | -2.06 | 0.11 | -38.89 | 295.68 | 44.37 |
| 2017 (4) | 11.94 | 660.51 | 0.69 | -84.93 | -7.23 | 0 | 3.27 | 0 | 12.63 | 105.37 | 0.93 | -68.79 | 0 | 0 | 0.99 | -67.31 | 6.22 | 6.14 | 4.68 | -17.02 | 0.97 | -19.17 | 0.18 | 125.0 | 204.80 | 802.7 |
| 2016 (3) | 1.57 | -82.95 | 4.58 | 0 | -7.95 | 0 | -2.61 | 0 | 6.15 | 150.0 | 2.98 | 31.86 | 0.02 | 0 | 3.03 | 24.53 | 5.86 | -5.18 | 5.64 | 0.0 | 1.2 | -16.08 | 0.08 | 0.0 | 22.69 | -82.39 |
| 2015 (2) | 9.21 | -45.44 | -6.75 | 0 | -2.51 | 0 | -0.25 | 0 | 2.46 | 884.0 | 2.26 | 7.11 | -0.29 | 0 | 2.43 | 10.53 | 6.18 | -24.36 | 5.64 | -61.92 | 1.43 | 5.15 | 0.08 | 60.0 | 128.81 | 23.77 |
| 2014 (1) | 16.88 | 59.1 | -16.63 | 0 | -6.66 | 0 | -0.69 | 0 | 0.25 | -98.28 | 2.11 | 41.61 | 0 | 0 | 2.20 | 25.13 | 8.17 | 37.77 | 14.81 | 88.18 | 1.36 | 3.82 | 0.05 | -28.57 | 104.07 | -9.27 |
| 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) | -0.45 | -228.57 | -125.0 | 3.77 | 496.84 | 1994.44 | -2.95 | -446.3 | -1083.33 | -0.04 | 55.56 | 50.0 | 3.32 | 653.33 | 16700.0 | -0.01 | -105.88 | -101.2 | 0 | 0 | 0 | -0.09 | -103.6 | -100.93 | 0.54 | 1250.0 | 100.0 | 5.26 | 52500.0 | 2291.67 | 0.45 | 9.76 | 2.27 | 0.02 | 0.0 | 0.0 | -7.85 | -109.87 | 91.36 |
| 23Q3 (19) | 0.35 | 169.23 | -69.57 | -0.95 | -79.25 | -11.76 | -0.54 | -3.85 | -5300.0 | -0.09 | -152.94 | -12.5 | -0.6 | -50.0 | -300.0 | 0.17 | -60.47 | -79.01 | 0 | 0 | 0 | 2.40 | -62.03 | -70.56 | 0.04 | 116.67 | -95.12 | 0.01 | 102.38 | -95.0 | 0.41 | 5.13 | -8.89 | 0.02 | 0.0 | 0.0 | 79.55 | 0 | -53.66 |
| 23Q2 (18) | 0.13 | -84.15 | -50.0 | -0.53 | -2550.0 | -163.86 | -0.52 | -1140.0 | -279.31 | 0.17 | -46.88 | 240.0 | -0.4 | -150.0 | -136.7 | 0.43 | 2.38 | -34.85 | 0 | 0 | 0 | 6.32 | 16.68 | -15.78 | -0.24 | -300.0 | 7.69 | -0.42 | -152.5 | -61.54 | 0.39 | 0.0 | -11.36 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 0.82 | 510.0 | 272.73 | -0.02 | -111.11 | 80.0 | 0.05 | -83.33 | 600.0 | 0.32 | 500.0 | 245.45 | 0.8 | 4100.0 | 566.67 | 0.42 | -49.4 | -52.81 | 0 | 0 | 0 | 5.42 | -41.43 | -42.76 | -0.06 | -122.22 | 91.04 | 0.8 | 433.33 | 358.06 | 0.39 | -11.36 | -9.3 | 0.02 | 0.0 | 0.0 | 67.77 | 174.55 | -56.87 |
| 22Q4 (16) | -0.2 | -117.39 | -350.0 | 0.18 | 121.18 | 106.74 | 0.3 | 3100.0 | 172.73 | -0.08 | 0.0 | -127.59 | -0.02 | -106.67 | 99.23 | 0.83 | 2.47 | 25.76 | 0 | 0 | 0 | 9.25 | 13.44 | 45.25 | 0.27 | -67.07 | 146.55 | -0.24 | -220.0 | 0.0 | 0.44 | -2.22 | 7.32 | 0.02 | 0.0 | 0.0 | -90.91 | -152.96 | -315.91 |
| 22Q3 (15) | 1.15 | 342.31 | 206.48 | -0.85 | -202.41 | -148.85 | -0.01 | -103.45 | 93.33 | -0.08 | -260.0 | 38.46 | 0.3 | -72.48 | -54.55 | 0.81 | 22.73 | 107.69 | 0 | 0 | 0 | 8.16 | 8.64 | 123.17 | 0.82 | 415.38 | 456.52 | 0.2 | 176.92 | 266.67 | 0.45 | 2.27 | 12.5 | 0.02 | 0.0 | 0.0 | 171.64 | 32.03 | 147.68 |
| 22Q2 (14) | 0.26 | 18.18 | 150.98 | 0.83 | 930.0 | 171.55 | 0.29 | 3000.0 | 363.64 | 0.05 | 122.73 | 266.67 | 1.09 | 808.33 | 165.27 | 0.66 | -25.84 | 135.71 | 0 | 0 | 0 | 7.51 | -20.7 | 134.37 | -0.26 | 61.19 | 27.78 | -0.26 | 16.13 | 0 | 0.44 | 2.33 | 10.0 | 0.02 | 0.0 | 0.0 | 130.00 | -17.27 | 207.06 |
| 22Q1 (13) | 0.22 | 175.0 | -37.14 | -0.1 | 96.25 | 97.29 | -0.01 | -109.09 | 90.91 | -0.22 | -175.86 | -195.65 | 0.12 | 104.63 | 103.59 | 0.89 | 34.85 | 1383.33 | 0 | 0 | 100.0 | 9.47 | 48.62 | 1269.72 | -0.67 | -15.52 | -204.55 | -0.31 | -29.17 | -542.86 | 0.43 | 4.88 | 7.5 | 0.02 | 0.0 | 0.0 | 157.14 | 273.21 | 120.0 |
| 21Q4 (12) | 0.08 | 107.41 | 126.67 | -2.67 | -253.45 | -137.45 | 0.11 | 173.33 | 210.0 | 0.29 | 323.08 | 196.67 | -2.59 | -492.42 | -137.92 | 0.66 | 69.23 | 725.0 | 0 | 0 | 0 | 6.37 | 74.29 | 572.1 | -0.58 | -152.17 | -300.0 | -0.24 | -100.0 | -128.24 | 0.41 | 2.5 | 2.5 | 0.02 | 0.0 | 0.0 | 42.11 | 111.7 | 278.25 |
| 21Q3 (11) | -1.08 | -111.76 | -227.06 | 1.74 | 250.0 | 205.45 | -0.15 | -36.36 | 93.67 | -0.13 | -333.33 | -230.0 | 0.66 | 139.52 | 182.5 | 0.39 | 39.29 | -13.33 | 0 | 0 | 0 | 3.66 | 14.09 | -22.02 | -0.23 | 36.11 | -142.59 | -0.12 | 0 | -113.33 | 0.4 | 0.0 | 5.26 | 0.02 | 0.0 | 0.0 | -360.00 | -196.47 | -650.59 |
| 21Q2 (10) | -0.51 | -245.71 | -215.91 | -1.16 | 68.56 | 66.86 | -0.11 | 0.0 | -10.0 | -0.03 | -113.04 | -175.0 | -1.67 | 50.0 | 45.42 | 0.28 | 366.67 | -9.68 | 0 | 100.0 | 0 | 3.20 | 363.46 | -7.3 | -0.36 | -63.64 | 0 | 0 | -100.0 | -100.0 | 0.4 | 0.0 | 8.11 | 0.02 | 0.0 | -60.0 | -121.43 | -270.0 | -392.53 |
| 21Q1 (9) | 0.35 | 216.67 | -83.33 | -3.69 | -151.75 | -638.0 | -0.11 | -10.0 | -10.0 | 0.23 | 176.67 | -23.33 | -3.34 | -148.9 | -308.75 | 0.06 | -25.0 | -88.68 | -1.39 | 0 | 0 | 0.69 | -27.07 | -88.3 | -0.22 | -175.86 | -320.0 | 0.07 | -91.76 | -22.22 | 0.4 | 0.0 | 14.29 | 0.02 | 0.0 | -33.33 | 71.43 | 402.38 | -84.01 |
| 20Q4 (8) | -0.3 | -135.29 | -125.42 | 7.13 | 532.12 | 2446.43 | -0.1 | 95.78 | 23.08 | -0.3 | -400.0 | 26.83 | 6.83 | 953.75 | 367.81 | 0.08 | -82.22 | -90.0 | 0 | 0 | 0 | 0.95 | -79.78 | -84.86 | 0.29 | -46.3 | -54.69 | 0.85 | -5.56 | 46.55 | 0.4 | 5.26 | 2.56 | 0.02 | 0.0 | -50.0 | -23.62 | -136.13 | -120.22 |
| 20Q3 (7) | 0.85 | 93.18 | 19.72 | -1.65 | 52.86 | -870.59 | -2.37 | -2270.0 | -8.22 | 0.1 | 150.0 | -77.27 | -0.8 | 73.86 | -248.15 | 0.45 | 45.16 | 73.08 | 0 | 0 | 0 | 4.69 | 35.64 | 141.23 | 0.54 | 0 | -48.57 | 0.9 | 40.62 | 11.11 | 0.38 | 2.7 | -2.56 | 0.02 | -60.0 | -50.0 | 65.38 | 57.52 | 14.19 |
| 20Q2 (6) | 0.44 | -79.05 | -75.0 | -3.5 | -600.0 | -306.98 | -0.1 | 0.0 | 16.67 | 0.04 | -86.67 | -94.12 | -3.06 | -291.25 | -440.0 | 0.31 | -41.51 | 93.75 | 0 | 0 | 0 | 3.46 | -41.51 | 182.09 | 0 | -100.0 | -100.0 | 0.64 | 611.11 | -7.25 | 0.37 | 5.71 | -5.13 | 0.05 | 66.67 | 25.0 | 41.51 | -90.71 | -73.58 |
| 20Q1 (5) | 2.1 | 77.97 | -59.85 | -0.5 | -278.57 | 68.75 | -0.1 | 23.08 | 16.67 | 0.3 | 173.17 | -30.23 | 1.6 | 9.59 | -55.92 | 0.53 | -33.75 | 253.33 | 0 | 0 | 0 | 5.91 | -5.61 | 378.6 | 0.1 | -84.38 | 233.33 | 0.09 | -84.48 | -59.09 | 0.35 | -10.26 | -10.26 | 0.03 | -25.0 | 0.0 | 446.81 | 282.44 | -45.32 |
| 19Q4 (4) | 1.18 | 66.2 | 0.0 | 0.28 | 264.71 | 0.0 | -0.13 | 94.06 | 0.0 | -0.41 | -193.18 | 0.0 | 1.46 | 170.37 | 0.0 | 0.8 | 207.69 | 0.0 | 0 | 0 | 0.0 | 6.26 | 222.14 | 0.0 | 0.64 | -39.05 | 0.0 | 0.58 | -28.4 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 116.83 | 104.04 | 0.0 |
| 19Q3 (3) | 0.71 | -59.66 | 0.0 | -0.17 | 80.23 | 0.0 | -2.19 | -1725.0 | 0.0 | 0.44 | -35.29 | 0.0 | 0.54 | -40.0 | 0.0 | 0.26 | 62.5 | 0.0 | 0 | 0 | 0.0 | 1.94 | 58.61 | 0.0 | 1.05 | 54.41 | 0.0 | 0.81 | 17.39 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 57.26 | -63.56 | 0.0 |
| 19Q2 (2) | 1.76 | -66.35 | 0.0 | -0.86 | 46.25 | 0.0 | -0.12 | 0.0 | 0.0 | 0.68 | 58.14 | 0.0 | 0.9 | -75.21 | 0.0 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0.0 | 1.23 | -0.77 | 0.0 | 0.68 | 2166.67 | 0.0 | 0.69 | 213.64 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 157.14 | -80.77 | 0.0 |
| 19Q1 (1) | 5.23 | 0.0 | 0.0 | -1.6 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 817.19 | 0.0 | 0.0 |
