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) | 11.2 | 0 | -1.21 | 0 | -7.71 | 0 | 1.83 | 0 | 9.99 | 0 | 0.05 | -16.67 | -0.01 | 0 | 0.14 | 60.14 | 1.85 | -38.54 | 1.88 | -34.04 | 0.33 | -66.33 | 0 | 0 | 506.79 | 0 |
| 2022 (9) | -2.25 | 0 | -0.62 | 0 | 3.72 | 0 | -0.7 | 0 | -2.87 | 0 | 0.06 | 200.0 | -0.01 | 0 | 0.09 | 62.12 | 3.01 | 67.22 | 2.85 | 53.23 | 0.98 | 0.0 | 0 | 0 | -58.75 | 0 |
| 2021 (8) | 0.59 | 37.21 | 0.08 | -68.0 | -1.99 | 0 | -1.89 | 0 | 0.67 | -1.47 | 0.02 | -33.33 | 0.05 | 150.0 | 0.06 | -34.11 | 1.8 | 25.87 | 1.86 | 7.51 | 0.98 | 151.28 | 0 | 0 | 20.77 | 2.42 |
| 2020 (7) | 0.43 | -85.27 | 0.25 | 0 | -0.86 | 0 | 0.46 | -53.06 | 0.68 | -69.91 | 0.03 | -66.67 | 0.02 | 100.0 | 0.08 | -67.61 | 1.43 | -3.38 | 1.73 | 3.59 | 0.39 | 95.0 | 0 | 0 | 20.28 | -86.94 |
| 2019 (6) | 2.92 | 5.04 | -0.66 | 0 | -1.06 | 0 | 0.98 | 0 | 2.26 | 10.24 | 0.09 | 12.5 | 0.01 | -50.0 | 0.26 | 5.49 | 1.48 | 0.68 | 1.67 | 22.79 | 0.2 | 300.0 | 0.01 | 0.0 | 155.32 | -20.66 |
| 2018 (5) | 2.78 | 27700.0 | -0.73 | 0 | -2.79 | 0 | -0.16 | 0 | 2.05 | 0 | 0.08 | 166.67 | 0.02 | 0.0 | 0.25 | 132.94 | 1.47 | 20.49 | 1.36 | 13.33 | 0.05 | 25.0 | 0.01 | -66.67 | 195.77 | 24763.38 |
| 2017 (4) | 0.01 | -99.4 | -0.08 | 0 | 0.68 | 0 | -0.66 | 0 | -0.07 | 0 | 0.03 | -25.0 | 0.02 | 0 | 0.11 | -31.9 | 1.22 | 7.02 | 1.2 | 5.26 | 0.04 | -33.33 | 0.03 | 50.0 | 0.79 | -99.42 |
| 2016 (3) | 1.66 | -6.74 | -0.2 | 0 | -0.94 | 0 | 0.95 | 0 | 1.46 | -0.68 | 0.04 | 33.33 | 0 | 0 | 0.16 | 26.11 | 1.14 | 0.0 | 1.14 | -7.32 | 0.06 | 0.0 | 0.02 | 0.0 | 136.07 | 0.14 |
| 2015 (2) | 1.78 | 182.54 | -0.31 | 0 | -1.56 | 0 | -0.01 | 0 | 1.47 | 286.84 | 0.03 | 50.0 | 0.11 | 0 | 0.12 | 45.67 | 1.14 | 4.59 | 1.23 | 16.04 | 0.06 | 0.0 | 0.02 | 0.0 | 135.88 | 145.87 |
| 2014 (1) | 0.63 | -45.22 | -0.25 | 0 | -0.77 | 0 | 0.46 | 12.2 | 0.38 | -65.14 | 0.02 | -60.0 | -0.02 | 0 | 0.08 | -67.11 | 1.09 | 39.74 | 1.06 | 21.84 | 0.06 | 0.0 | 0.02 | 0.0 | 55.26 | -54.35 |
| 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) | 4.31 | 152.05 | 272.4 | -0.83 | -4250.0 | -2175.0 | -0.01 | 99.53 | -100.3 | 0.88 | 4300.0 | 254.39 | 3.48 | 101.16 | 241.46 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.10 | -72.03 | 45.33 | 0.44 | -8.33 | -45.0 | 0.58 | 31.82 | -30.12 | 0.05 | 0.0 | -80.0 | 0 | 0 | 0 | 684.13 | 96.04 | 395.54 |
| 23Q3 (19) | 1.71 | -69.68 | 184.65 | 0.02 | 133.33 | -92.59 | -2.15 | 55.58 | -611.9 | 0.02 | 107.41 | 105.71 | 1.73 | -69.0 | 198.86 | 0.03 | 200.0 | 0 | 0 | 0 | 100.0 | 0.36 | 203.59 | 0 | 0.48 | -18.64 | -65.96 | 0.44 | -24.14 | -63.93 | 0.05 | 0.0 | -80.0 | 0 | 0 | 0 | 348.98 | -61.02 | 353.96 |
| 23Q2 (18) | 5.64 | 1326.09 | 246.01 | -0.06 | 82.35 | 93.75 | -4.84 | -572.22 | -9580.0 | -0.27 | -122.5 | -307.69 | 5.58 | 797.5 | 732.84 | 0.01 | 0 | -50.0 | 0 | 100.0 | 0 | 0.12 | 0 | -57.4 | 0.59 | 73.53 | 55.26 | 0.58 | 100.0 | 45.0 | 0.05 | -72.22 | -80.0 | 0 | 0 | 0 | 895.24 | 1014.7 | 257.0 |
| 23Q1 (17) | -0.46 | 81.6 | -171.88 | -0.34 | -950.0 | -1800.0 | -0.72 | -121.3 | -3500.0 | 1.2 | 310.53 | 1233.33 | -0.8 | 67.48 | -221.21 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.34 | -57.5 | -17.07 | 0.29 | -65.06 | -27.5 | 0.18 | -28.0 | -28.0 | 0 | 0 | 0 | -97.87 | 57.72 | -199.4 |
| 22Q4 (16) | -2.5 | -23.76 | -293.8 | 0.04 | -85.19 | -66.67 | 3.38 | 704.76 | 366.14 | -0.57 | -62.86 | -1240.0 | -2.46 | -40.57 | -274.47 | 0.02 | 0 | 100.0 | 0 | 100.0 | -100.0 | 0.07 | 0 | -32.23 | 0.8 | -43.26 | 247.83 | 0.83 | -31.97 | 97.62 | 0.25 | 0.0 | 4.17 | 0 | 0 | 0 | -231.48 | -68.45 | -218.43 |
| 22Q3 (15) | -2.02 | -223.93 | -165.79 | 0.27 | 128.12 | 775.0 | 0.42 | 940.0 | 625.0 | -0.35 | -369.23 | 35.19 | -1.75 | -361.19 | -118.75 | 0 | -100.0 | 0 | -0.01 | 0 | 0 | -0.00 | -100.0 | 0 | 1.41 | 271.05 | 166.04 | 1.22 | 205.0 | 139.22 | 0.25 | 0.0 | 4.17 | 0 | 0 | 0 | -137.41 | -154.8 | -35.61 |
| 22Q2 (14) | 1.63 | 154.69 | 218.98 | -0.96 | -4900.0 | -500.0 | -0.05 | -150.0 | 37.5 | 0.13 | 44.44 | 119.4 | 0.67 | 1.52 | 143.79 | 0.02 | 0.0 | 0 | 0 | 0 | -100.0 | 0.28 | 0.69 | 0 | 0.38 | -7.32 | -25.49 | 0.4 | 0.0 | -16.67 | 0.25 | 0.0 | 4.17 | 0 | 0 | 0 | 250.77 | 154.69 | 231.79 |
| 22Q1 (13) | 0.64 | -50.39 | -55.24 | 0.02 | -83.33 | -88.24 | -0.02 | 98.43 | 96.43 | 0.09 | 80.0 | 112.33 | 0.66 | -53.19 | -58.75 | 0.02 | 100.0 | 0 | 0 | -100.0 | -100.0 | 0.28 | 170.34 | 0 | 0.41 | 78.26 | -22.64 | 0.4 | -4.76 | -11.11 | 0.25 | 4.17 | 4.17 | 0 | 0 | 0 | 98.46 | -49.62 | -52.49 |
| 21Q4 (12) | 1.29 | 269.74 | -43.17 | 0.12 | 400.0 | 300.0 | -1.27 | -1487.5 | -139.62 | 0.05 | 109.26 | -89.58 | 1.41 | 276.25 | -36.2 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.10 | 0 | -18.37 | 0.23 | -56.6 | 53.33 | 0.42 | -17.65 | 5.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 195.45 | 292.88 | -44.89 |
| 21Q3 (11) | -0.76 | 44.53 | -216.67 | -0.04 | 75.0 | -130.77 | -0.08 | 0.0 | 60.0 | -0.54 | 19.4 | -228.57 | -0.8 | 47.71 | -627.27 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | 0.53 | 3.92 | 20.45 | 0.51 | 6.25 | 10.87 | 0.24 | 0.0 | 380.0 | 0 | 0 | 0 | -101.33 | 46.74 | -115.33 |
| 21Q2 (10) | -1.37 | -195.8 | -328.12 | -0.16 | -194.12 | 20.0 | -0.08 | 85.71 | -366.67 | -0.67 | 8.22 | -34.0 | -1.53 | -195.62 | -194.23 | 0 | 0 | -100.0 | 0.03 | 200.0 | 0 | -0.00 | 0 | -100.0 | 0.51 | -3.77 | 45.71 | 0.48 | 6.67 | 4.35 | 0.24 | 0.0 | 380.0 | 0 | 0 | 0 | -190.28 | -191.81 | -203.26 |
| 21Q1 (9) | 1.43 | -37.0 | 210.85 | 0.17 | 383.33 | -55.26 | -0.56 | -5.66 | -229.41 | -0.73 | -252.08 | -1142.86 | 1.6 | -27.6 | 275.82 | 0 | -100.0 | 0 | 0.01 | 0.0 | 0 | -0.00 | -100.0 | 0 | 0.53 | 253.33 | 6.0 | 0.45 | 12.5 | 9.76 | 0.24 | 0.0 | 380.0 | 0 | 0 | 0 | 207.25 | -41.57 | 173.9 |
| 20Q4 (8) | 2.27 | 1045.83 | -48.29 | -0.06 | -146.15 | 89.66 | -0.53 | -165.0 | 67.68 | 0.48 | 14.29 | 108.7 | 2.21 | 2109.09 | -41.99 | 0.01 | 0.0 | -80.0 | 0.01 | 0 | 125.0 | 0.12 | 20.25 | -79.95 | 0.15 | -65.91 | -50.0 | 0.4 | -13.04 | 2.56 | 0.24 | 380.0 | 380.0 | 0 | 0 | 0 | 354.69 | 853.71 | -64.45 |
| 20Q3 (7) | -0.24 | 25.0 | 89.19 | 0.13 | 165.0 | 172.22 | -0.2 | -766.67 | -130.77 | 0.42 | 184.0 | 290.91 | -0.11 | 78.85 | 95.42 | 0.01 | 0.0 | -66.67 | 0 | 0 | -100.0 | 0.10 | -8.32 | -61.4 | 0.44 | 25.71 | -13.73 | 0.46 | 0.0 | -8.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -47.06 | 25.0 | 88.34 |
| 20Q2 (6) | -0.32 | 75.19 | -169.57 | -0.2 | -152.63 | -5.26 | 0.03 | 117.65 | 200.0 | -0.5 | -814.29 | -213.64 | -0.52 | 42.86 | -292.59 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 0.11 | 0 | -22.0 | 0.35 | -30.0 | 52.17 | 0.46 | 12.2 | 31.43 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -62.75 | 77.63 | -154.56 |
| 20Q1 (5) | -1.29 | -129.38 | -544.83 | 0.38 | 165.52 | 31.03 | -0.17 | 89.63 | -466.67 | 0.07 | -69.57 | -76.67 | -0.91 | -123.88 | -256.9 | 0 | -100.0 | 0 | 0 | 100.0 | -100.0 | -0.00 | -100.0 | 0 | 0.5 | 66.67 | 11.11 | 0.41 | 5.13 | -4.65 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -280.43 | -128.11 | -564.17 |
| 19Q4 (4) | 4.39 | 297.75 | 0.0 | -0.58 | -222.22 | 0.0 | -1.64 | -352.31 | 0.0 | 0.23 | 204.55 | 0.0 | 3.81 | 258.75 | 0.0 | 0.05 | 66.67 | 0.0 | -0.04 | -200.0 | 0.0 | 0.62 | 131.5 | 0.0 | 0.3 | -41.18 | 0.0 | 0.39 | -22.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 997.73 | 347.18 | 0.0 |
| 19Q3 (3) | -2.22 | -582.61 | 0.0 | -0.18 | 5.26 | 0.0 | 0.65 | 2266.67 | 0.0 | -0.22 | -150.0 | 0.0 | -2.4 | -988.89 | 0.0 | 0.03 | 200.0 | 0.0 | 0.04 | 500.0 | 0.0 | 0.27 | 85.28 | 0.0 | 0.51 | 121.74 | 0.0 | 0.5 | 42.86 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -403.64 | -450.99 | 0.0 |
| 19Q2 (2) | 0.46 | 58.62 | 0.0 | -0.19 | -165.52 | 0.0 | -0.03 | 0.0 | 0.0 | 0.44 | 46.67 | 0.0 | 0.27 | -53.45 | 0.0 | 0.01 | 0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.15 | 0 | 0.0 | 0.23 | -48.89 | 0.0 | 0.35 | -18.6 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 115.00 | 90.34 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 60.42 | 0.0 | 0.0 |
