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) | 2.18 | -47.85 | -1.85 | 0 | 0.28 | 0 | -0.47 | 0 | 0.33 | -90.49 | 0.38 | -60.82 | 0 | 0 | 1.58 | -49.94 | 0.19 | -86.43 | 0.13 | -92.7 | 1.2 | 6.19 | 0.01 | 0.0 | 162.69 | 13.65 |
| 2022 (9) | 4.18 | 224.03 | -0.71 | 0 | -2.17 | 0 | 0.52 | 2500.0 | 3.47 | 0 | 0.97 | -50.0 | 0 | 0 | 3.15 | -45.54 | 1.4 | -26.7 | 1.78 | 18.67 | 1.13 | 13.0 | 0.01 | 0.0 | 143.15 | 178.53 |
| 2021 (8) | 1.29 | 16.22 | -2.74 | 0 | 1.77 | 0 | 0.02 | -75.0 | -1.45 | 0 | 1.94 | 203.12 | 0 | 0 | 5.78 | 141.63 | 1.91 | 69.03 | 1.5 | 127.27 | 1.0 | 5.26 | 0.01 | 0.0 | 51.39 | -24.99 |
| 2020 (7) | 1.11 | -37.99 | 0.11 | 0 | -0.4 | 0 | 0.08 | 0 | 1.22 | 0 | 0.64 | -74.7 | -0.09 | 0 | 2.39 | -72.45 | 1.13 | -24.16 | 0.66 | -7.04 | 0.95 | 14.46 | 0.01 | 0.0 | 68.52 | -40.67 |
| 2019 (6) | 1.79 | 10.49 | -8.58 | 0 | 6.01 | 0 | -0.17 | 0 | -6.79 | 0 | 2.53 | 246.58 | -0.02 | 0 | 8.68 | 247.88 | 1.49 | 25.21 | 0.71 | 0 | 0.83 | 36.07 | 0.01 | -50.0 | 115.48 | -69.35 |
| 2018 (5) | 1.62 | 636.36 | -0.5 | 0 | -0.17 | 0 | -0.13 | 0 | 1.12 | 1144.44 | 0.73 | 2333.33 | 0 | 0 | 2.50 | 480.67 | 1.19 | 440.91 | -0.2 | 0 | 0.61 | 238.89 | 0.02 | 0.0 | 376.74 | 242.49 |
| 2017 (4) | 0.22 | -46.34 | -0.13 | 0 | 0.21 | -40.0 | 0.01 | -88.89 | 0.09 | -35.71 | 0.03 | -91.43 | -0.14 | 0 | 0.43 | -90.77 | 0.22 | 120.0 | 0 | 0 | 0.18 | -5.26 | 0.02 | 0.0 | 110.00 | -30.24 |
| 2016 (3) | 0.41 | 0 | -0.27 | 0 | 0.35 | -12.5 | 0.09 | -75.0 | 0.14 | 0 | 0.35 | 52.17 | 0 | 0 | 4.65 | 54.4 | 0.1 | 0 | 0.05 | 0 | 0.19 | 0.0 | 0.02 | 0.0 | 157.69 | 0 |
| 2015 (2) | -0.38 | 0 | -0.51 | 0 | 0.4 | -4.76 | 0.36 | 0 | -0.89 | 0 | 0.23 | -71.95 | 0 | 0 | 3.01 | -69.27 | -0.53 | 0 | -0.43 | 0 | 0.19 | 72.73 | 0.02 | 100.0 | 0.00 | 0 |
| 2014 (1) | -0.34 | 0 | -0.96 | 0 | 0.42 | 0 | -0.48 | 0 | -1.3 | 0 | 0.82 | 182.76 | 0 | 0 | 9.81 | 122.55 | -0.58 | 0 | -0.65 | 0 | 0.11 | 22.22 | 0.01 | 0.0 | 0.00 | 0 |
| 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) | 0.89 | -8.25 | -20.54 | -0.46 | -48.39 | 0.0 | -0.52 | -36.84 | -420.0 | -0.08 | -166.67 | -114.55 | 0.43 | -34.85 | -34.85 | 0.09 | 0.0 | -74.29 | 0 | 0 | 0 | 1.48 | -6.08 | -73.06 | 0.05 | 155.56 | 115.15 | -0.03 | -175.0 | 91.89 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 329.63 | 15.54 | 0 |
| 23Q3 (19) | 0.97 | 870.0 | -23.62 | -0.31 | -287.5 | -19.23 | -0.38 | 90.45 | 62.75 | -0.03 | 91.89 | 25.0 | 0.66 | 3200.0 | -34.65 | 0.09 | -25.0 | -65.38 | 0 | 0 | 0 | 1.57 | -15.03 | -54.25 | -0.09 | -190.0 | -119.15 | 0.04 | -60.0 | -93.85 | 0.3 | 0.0 | 3.45 | 0 | 0 | 0 | 285.29 | 1041.18 | 111.16 |
| 23Q2 (18) | 0.1 | -54.55 | -90.0 | -0.08 | 92.0 | -161.54 | -3.98 | -177.28 | -541.94 | -0.37 | -3800.0 | -364.29 | 0.02 | 102.56 | -98.23 | 0.12 | 33.33 | -7.69 | 0 | 0 | 0 | 1.85 | 19.96 | 23.08 | 0.1 | -23.08 | -85.92 | 0.1 | 400.0 | -88.51 | 0.3 | 0.0 | 3.45 | 0 | 0 | 0 | 25.00 | -63.64 | -71.0 |
| 23Q1 (17) | 0.22 | -80.36 | -72.15 | -1.0 | -117.39 | -733.33 | 5.15 | 5250.0 | 1326.19 | 0.01 | -98.18 | 107.69 | -0.78 | -218.18 | -216.42 | 0.09 | -74.29 | -60.87 | 0 | 0 | 0 | 1.54 | -71.86 | -44.63 | 0.13 | 139.39 | -76.36 | 0.02 | 105.41 | -96.83 | 0.3 | 0.0 | 15.38 | 0 | 0 | 0 | 68.75 | 0 | -22.55 |
| 22Q4 (16) | 1.12 | -11.81 | 80.65 | -0.46 | -76.92 | 43.9 | -0.1 | 90.2 | -117.86 | 0.55 | 1475.0 | 61.76 | 0.66 | -34.65 | 430.0 | 0.35 | 34.62 | 94.44 | 0 | 0 | 0 | 5.49 | 59.51 | 176.73 | -0.33 | -170.21 | -170.21 | -0.37 | -156.92 | -205.71 | 0.3 | 3.45 | 11.11 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 1.27 | 27.0 | 67.11 | -0.26 | -300.0 | -30.0 | -1.02 | -64.52 | -737.5 | -0.04 | -128.57 | 75.0 | 1.01 | -10.62 | 80.36 | 0.26 | 100.0 | -18.75 | 0 | 0 | 0 | 3.44 | 128.57 | -6.5 | 0.47 | -33.8 | -21.67 | 0.65 | -25.29 | 18.18 | 0.29 | 0.0 | 16.0 | 0 | 0 | 0 | 135.11 | 56.72 | 42.22 |
| 22Q2 (14) | 1.0 | 26.58 | 233.33 | 0.13 | 208.33 | 108.55 | -0.62 | -47.62 | -179.49 | 0.14 | 207.69 | -22.22 | 1.13 | 68.66 | 192.62 | 0.13 | -43.48 | -89.6 | 0 | 0 | 0 | 1.50 | -46.03 | -90.07 | 0.71 | 29.09 | 33.96 | 0.87 | 38.1 | 141.67 | 0.29 | 11.54 | 16.0 | 0 | 0 | 0 | 86.21 | -2.88 | 75.29 |
| 22Q1 (13) | 0.79 | 27.42 | 297.5 | -0.12 | 85.37 | 42.86 | -0.42 | -175.0 | -261.54 | -0.13 | -138.24 | 60.61 | 0.67 | 435.0 | 209.84 | 0.23 | 27.78 | 21.05 | 0 | 0 | 0 | 2.79 | 40.63 | 10.63 | 0.55 | 17.02 | 77.42 | 0.63 | 80.0 | 152.0 | 0.26 | -3.7 | 8.33 | 0 | 0 | 0 | 88.76 | -11.24 | 208.74 |
| 21Q4 (12) | 0.62 | -18.42 | -30.34 | -0.82 | -310.0 | -2633.33 | 0.56 | 250.0 | 162.22 | 0.34 | 312.5 | 0 | -0.2 | -135.71 | -123.26 | 0.18 | -43.75 | 12.5 | 0 | 0 | 100.0 | 1.98 | -46.1 | -10.3 | 0.47 | -21.67 | 17.5 | 0.35 | -36.36 | 12.9 | 0.27 | 8.0 | 17.39 | 0 | 0 | 0 | 100.00 | 5.26 | -39.33 |
| 21Q3 (11) | 0.76 | 153.33 | 100.0 | -0.2 | 86.84 | -137.74 | 0.16 | -79.49 | 172.73 | -0.16 | -188.89 | -500.0 | 0.56 | 145.9 | -38.46 | 0.32 | -74.4 | 77.78 | 0 | 0 | 0 | 3.68 | -75.72 | 32.21 | 0.6 | 13.21 | 200.0 | 0.55 | 52.78 | 587.5 | 0.25 | 0.0 | 8.7 | 0 | 0 | 0 | 95.00 | 93.17 | -22.5 |
| 21Q2 (10) | 0.3 | 175.0 | 500.0 | -1.52 | -623.81 | -2000.0 | 0.78 | 200.0 | 880.0 | 0.18 | 154.55 | 20.0 | -1.22 | -100.0 | -1038.46 | 1.25 | 557.89 | 557.89 | 0 | 0 | 0 | 15.15 | 501.28 | 459.01 | 0.53 | 70.97 | 3.92 | 0.36 | 44.0 | 44.0 | 0.25 | 4.17 | 4.17 | 0 | 0 | 0 | 49.18 | 160.25 | 381.97 |
| 21Q1 (9) | -0.4 | -144.94 | -90.48 | -0.21 | -600.0 | 55.32 | 0.26 | 128.89 | -67.9 | -0.33 | 0 | -200.0 | -0.61 | -170.93 | 10.29 | 0.19 | 18.75 | 72.73 | 0 | 100.0 | 100.0 | 2.52 | 14.03 | 38.14 | 0.31 | -22.5 | 933.33 | 0.25 | -19.35 | 2400.0 | 0.24 | 4.35 | 0.0 | 0 | 0 | 0 | -81.63 | -149.53 | 2.82 |
| 20Q4 (8) | 0.89 | 134.21 | 56.14 | -0.03 | -105.66 | 96.39 | -0.9 | -309.09 | -350.0 | 0 | -100.0 | -100.0 | 0.86 | -5.49 | 430.77 | 0.16 | -11.11 | -81.18 | -0.05 | 0 | 0 | 2.21 | -20.56 | -80.76 | 0.4 | 100.0 | 2.56 | 0.31 | 287.5 | 240.91 | 0.23 | 0.0 | -4.17 | 0 | 0 | 0 | 164.81 | 34.45 | -94.22 |
| 20Q3 (7) | 0.38 | 660.0 | -66.37 | 0.53 | 562.5 | 179.1 | -0.22 | -120.0 | -120.0 | 0.04 | -73.33 | 157.14 | 0.91 | 600.0 | 97.83 | 0.18 | -5.26 | -73.53 | 0 | 0 | 0 | 2.78 | 2.64 | -71.61 | 0.2 | -60.78 | -35.48 | 0.08 | -68.0 | -65.22 | 0.23 | -4.17 | 15.0 | 0 | 0 | 0 | 122.58 | 1101.29 | -53.35 |
| 20Q2 (6) | 0.05 | 123.81 | -88.1 | 0.08 | 117.02 | 111.27 | -0.1 | -112.35 | -135.71 | 0.15 | 236.36 | 266.67 | 0.13 | 119.12 | 144.83 | 0.19 | 72.73 | -74.32 | 0 | 100.0 | 100.0 | 2.71 | 48.58 | -71.06 | 0.51 | 1600.0 | -5.56 | 0.25 | 2400.0 | -50.98 | 0.24 | 0.0 | 20.0 | 0 | 0 | 0 | 10.20 | 112.15 | -82.75 |
| 20Q1 (5) | -0.21 | -136.84 | 36.36 | -0.47 | 43.37 | 92.63 | 0.81 | 505.0 | -86.57 | -0.11 | -320.0 | -83.33 | -0.68 | -161.54 | 89.87 | 0.11 | -87.06 | -59.26 | -0.05 | 0 | 0 | 1.82 | -84.12 | -53.31 | 0.03 | -92.31 | -88.0 | 0.01 | 104.55 | -94.44 | 0.24 | 0.0 | 26.32 | 0 | 0 | 0 | -84.00 | -102.95 | 5.82 |
| 19Q4 (4) | 0.57 | -49.56 | 0.0 | -0.83 | -23.88 | 0.0 | -0.2 | -100.0 | 0.0 | 0.05 | 171.43 | 0.0 | -0.26 | -156.52 | 0.0 | 0.85 | 25.0 | 0.0 | 0 | 0 | 0.0 | 11.49 | 17.23 | 0.0 | 0.39 | 25.81 | 0.0 | -0.22 | -195.65 | 0.0 | 0.24 | 20.0 | 0.0 | 0 | 0 | 0.0 | 2850.00 | 984.51 | 0.0 |
| 19Q3 (3) | 1.13 | 169.05 | 0.0 | -0.67 | 5.63 | 0.0 | -0.1 | -135.71 | 0.0 | -0.07 | 22.22 | 0.0 | 0.46 | 258.62 | 0.0 | 0.68 | -8.11 | 0.0 | 0 | 100.0 | 0.0 | 9.80 | 4.6 | 0.0 | 0.31 | -42.59 | 0.0 | 0.23 | -54.9 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 262.79 | 344.24 | 0.0 |
| 19Q2 (2) | 0.42 | 227.27 | 0.0 | -0.71 | 88.87 | 0.0 | 0.28 | -95.36 | 0.0 | -0.09 | -50.0 | 0.0 | -0.29 | 95.68 | 0.0 | 0.74 | 174.07 | 0.0 | -0.02 | 0 | 0.0 | 9.37 | 139.73 | 0.0 | 0.54 | 116.0 | 0.0 | 0.51 | 183.33 | 0.0 | 0.2 | 5.26 | 0.0 | 0 | 0 | 0.0 | 59.15 | 166.33 | 0.0 |
| 19Q1 (1) | -0.33 | 0.0 | 0.0 | -6.38 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -6.71 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.91 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -89.19 | 0.0 | 0.0 |
