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) | 1.61 | 222.0 | 2.3 | 0 | -4.48 | 0 | 0.66 | 106.25 | 3.91 | 0 | 0.14 | -95.42 | 2.06 | 0 | 1.31 | -93.77 | -1.84 | 0 | 0.12 | 300.0 | 1.48 | -12.43 | 0.07 | 40.0 | 96.41 | 241.28 |
| 2022 (9) | 0.5 | -29.58 | -2.0 | 0 | 0.64 | -87.28 | 0.32 | 0 | -1.5 | 0 | 3.06 | -16.39 | -0.37 | 0 | 21.05 | -9.21 | -0.95 | 0 | 0.03 | -90.32 | 1.69 | 11.18 | 0.05 | 0.0 | 28.25 | -25.2 |
| 2021 (8) | 0.71 | -65.2 | -4.1 | 0 | 5.03 | 458.89 | -0.27 | 0 | -3.39 | 0 | 3.66 | 438.24 | -1.36 | 0 | 23.18 | 330.86 | 0.28 | -24.32 | 0.31 | -64.37 | 1.52 | 35.71 | 0.05 | -16.67 | 37.77 | -62.05 |
| 2020 (7) | 2.04 | 148.78 | -2.59 | 0 | 0.9 | -7.22 | 0.09 | 0 | -0.55 | 0 | 0.68 | -20.0 | -0.79 | 0 | 5.38 | -20.57 | 0.37 | -22.92 | 0.87 | 24.29 | 1.12 | 14.29 | 0.06 | 0.0 | 99.51 | 111.16 |
| 2019 (6) | 0.82 | -24.07 | -2.1 | 0 | 0.97 | 1840.0 | -0.1 | 0 | -1.28 | 0 | 0.85 | -50.0 | -0.79 | 0 | 6.77 | -51.51 | 0.48 | 50.0 | 0.7 | 94.44 | 0.98 | 40.0 | 0.06 | -14.29 | 47.13 | -50.69 |
| 2018 (5) | 1.08 | 0.0 | -1.12 | 0 | 0.05 | -87.5 | 0 | 0 | -0.04 | 0 | 1.7 | 104.82 | 0 | 0 | 13.97 | 74.02 | 0.32 | 60.0 | 0.36 | 0.0 | 0.7 | 9.38 | 0.07 | -12.5 | 95.58 | -4.42 |
| 2017 (4) | 1.08 | 0 | -1.27 | 0 | 0.4 | -66.67 | 0.03 | 0 | -0.19 | 0 | 0.83 | -28.45 | -2.14 | 0 | 8.03 | -44.09 | 0.2 | -39.39 | 0.36 | -18.18 | 0.64 | 0.0 | 0.08 | 33.33 | 100.00 | 0 |
| 2016 (3) | -0.72 | 0 | -0.65 | 0 | 1.2 | 0 | -0.04 | 0 | -1.37 | 0 | 1.16 | 26.09 | 0.01 | 0 | 14.36 | 35.29 | 0.33 | 312.5 | 0.44 | 1366.67 | 0.64 | -45.76 | 0.06 | -25.0 | -63.16 | 0 |
| 2015 (2) | 3.27 | 595.74 | -1.44 | 0 | -1.96 | 0 | 0.17 | 0 | 1.83 | 0 | 0.92 | 73.58 | 0 | 0 | 10.61 | 158.68 | 0.08 | -61.9 | 0.03 | -87.5 | 1.18 | -19.18 | 0.08 | -38.46 | 253.49 | 886.99 |
| 2014 (1) | 0.47 | -36.49 | -1.2 | 0 | 0.29 | 0 | -0.39 | 0 | -0.73 | 0 | 0.53 | 32.5 | -0.33 | 0 | 4.10 | 40.91 | 0.21 | 50.0 | 0.24 | 118.18 | 1.46 | -8.18 | 0.13 | -23.53 | 25.68 | -35.1 |
| 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) | -0.09 | -119.15 | -150.0 | -0.06 | 79.31 | -103.97 | -1.19 | -417.39 | -60.81 | 5.9 | 3177.78 | 3587.5 | -0.15 | -183.33 | -108.88 | 0.08 | 300.0 | -60.0 | 2.11 | 6933.33 | 1272.22 | 2.78 | 300.0 | -54.31 | -0.11 | 71.05 | 69.44 | -1.14 | -375.0 | -278.12 | 0.34 | -10.53 | -2.86 | 0.02 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.47 | 227.03 | -74.03 | -0.29 | -110.55 | 90.14 | -0.23 | 80.0 | -253.33 | 0.18 | 103.36 | 5.88 | 0.18 | -92.44 | 115.93 | 0.02 | 100.0 | -99.21 | 0.03 | 142.86 | 200.0 | 0.69 | 69.44 | -98.93 | -0.38 | -265.22 | -280.0 | -0.24 | 14.29 | -166.67 | 0.38 | 2.7 | -15.56 | 0.02 | 0.0 | 100.0 | 293.75 | 187.33 | -39.95 |
| 23Q2 (18) | -0.37 | -122.98 | 60.22 | 2.75 | 2850.0 | 1350.0 | -1.15 | 40.1 | -419.44 | -5.35 | -7542.86 | 0 | 2.38 | 57.62 | 306.96 | 0.01 | -75.0 | -90.0 | -0.07 | -600.0 | 63.16 | 0.41 | -74.49 | -85.61 | 0.23 | 114.47 | 162.16 | -0.28 | -115.82 | 17.65 | 0.37 | -2.63 | -19.57 | 0.02 | 100.0 | 0.0 | -336.36 | -551.27 | 49.36 |
| 23Q1 (17) | 1.61 | 794.44 | 387.5 | -0.1 | -106.62 | 71.43 | -1.92 | -159.46 | -320.69 | -0.07 | -143.75 | 0 | 1.51 | -10.65 | 265.93 | 0.04 | -80.0 | -83.33 | -0.01 | 94.44 | -120.0 | 1.61 | -73.57 | -74.36 | -1.59 | -341.67 | -1225.0 | 1.77 | 176.56 | 1031.58 | 0.38 | 8.57 | -9.52 | 0.01 | 0 | -50.0 | 74.54 | 309.95 | 133.28 |
| 22Q4 (16) | 0.18 | -90.06 | -50.0 | 1.51 | 151.36 | 1106.67 | -0.74 | -593.33 | -161.67 | 0.16 | -5.88 | 420.0 | 1.69 | 249.56 | 704.76 | 0.2 | -92.09 | -83.47 | -0.18 | -500.0 | -119.15 | 6.08 | -90.63 | -79.75 | -0.36 | -260.0 | -227.27 | 0.64 | 811.11 | 681.82 | 0.35 | -22.22 | -20.45 | 0 | -100.0 | -100.0 | 18.18 | -96.28 | -82.83 |
| 22Q3 (15) | 1.81 | 294.62 | 1192.86 | -2.94 | -1236.36 | -24.05 | 0.15 | -58.33 | -92.46 | 0.17 | 0 | 254.55 | -1.13 | 1.74 | 49.33 | 2.53 | 2430.0 | 93.13 | -0.03 | 84.21 | 97.5 | 64.87 | 2177.0 | 102.04 | -0.1 | 72.97 | -266.67 | -0.09 | 73.53 | -152.94 | 0.45 | -2.17 | 15.38 | 0.01 | -50.0 | 0.0 | 489.19 | 173.64 | 1891.7 |
| 22Q2 (14) | -0.93 | -66.07 | -200.0 | -0.22 | 37.14 | 72.15 | 0.36 | -58.62 | -75.17 | 0 | 0 | 100.0 | -1.15 | -26.37 | -4.55 | 0.1 | -58.33 | -84.85 | -0.19 | -480.0 | 82.73 | 2.85 | -54.53 | -82.43 | -0.37 | -208.33 | -276.19 | -0.34 | -78.95 | -270.0 | 0.46 | 9.52 | 31.43 | 0.02 | 0.0 | 0.0 | -664.29 | -196.56 | -1121.43 |
| 22Q1 (13) | -0.56 | -255.56 | -207.69 | -0.35 | -133.33 | 55.7 | 0.87 | -27.5 | 128.95 | 0 | 100.0 | 100.0 | -0.91 | -533.33 | -237.04 | 0.24 | -80.17 | -50.0 | 0.05 | -94.68 | 0 | 6.27 | -79.13 | -52.87 | -0.12 | -9.09 | -200.0 | -0.19 | -72.73 | -416.67 | 0.42 | -4.55 | 23.53 | 0.02 | 100.0 | 100.0 | -224.00 | -311.56 | -276.62 |
| 21Q4 (12) | 0.36 | 157.14 | 414.29 | -0.15 | 93.67 | 72.22 | 1.2 | -39.7 | 252.94 | -0.05 | 54.55 | -171.43 | 0.21 | 109.42 | 144.68 | 1.21 | -7.63 | 1110.0 | 0.94 | 178.33 | 291.84 | 30.02 | -6.49 | 1061.96 | -0.11 | -283.33 | -375.0 | -0.11 | -164.71 | -144.0 | 0.44 | 12.82 | 41.94 | 0.01 | 0.0 | 0.0 | 105.88 | 331.09 | 762.18 |
| 21Q3 (11) | 0.14 | 145.16 | -54.84 | -2.37 | -200.0 | -45.4 | 1.99 | 37.24 | 1270.59 | -0.11 | -83.33 | -650.0 | -2.23 | -102.73 | -68.94 | 1.31 | 98.48 | 445.83 | -1.2 | -9.09 | -69.01 | 32.11 | 98.0 | 318.74 | 0.06 | -71.43 | -76.0 | 0.17 | -15.0 | -56.41 | 0.39 | 11.43 | 39.29 | 0.01 | -50.0 | 0.0 | 24.56 | 145.16 | -46.12 |
| 21Q2 (10) | -0.31 | -159.62 | -134.83 | -0.79 | 0.0 | -325.71 | 1.45 | 281.58 | 1511.11 | -0.06 | 0.0 | -700.0 | -1.1 | -307.41 | -188.71 | 0.66 | 37.5 | 15.79 | -1.1 | 0 | -10900.0 | 16.22 | 21.96 | -17.21 | 0.21 | 75.0 | 320.0 | 0.2 | 233.33 | 25.0 | 0.35 | 2.94 | 34.62 | 0.02 | 100.0 | 0.0 | -54.39 | -142.88 | -126.89 |
| 21Q1 (9) | 0.52 | 642.86 | -3.7 | -0.79 | -46.3 | -61.22 | 0.38 | 11.76 | -39.68 | -0.06 | -185.71 | -200.0 | -0.27 | 42.55 | -640.0 | 0.48 | 380.0 | 140.0 | 0 | 100.0 | 0 | 13.30 | 414.57 | 82.16 | 0.12 | 200.0 | 500.0 | 0.06 | -76.0 | -14.29 | 0.34 | 9.68 | 25.93 | 0.01 | 0.0 | 0.0 | 126.83 | 932.75 | -17.8 |
| 20Q4 (8) | 0.07 | -77.42 | 216.67 | -0.54 | 66.87 | 3.57 | 0.34 | 300.0 | 36.0 | 0.07 | 250.0 | 150.0 | -0.47 | 64.39 | 24.19 | 0.1 | -58.33 | -60.0 | -0.49 | 30.99 | -189.09 | 2.58 | -66.3 | -66.93 | 0.04 | -84.0 | -77.78 | 0.25 | -35.9 | -3.85 | 0.31 | 10.71 | 19.23 | 0.01 | 0.0 | -50.0 | 12.28 | -73.06 | 210.53 |
| 20Q3 (7) | 0.31 | -65.17 | 24.0 | -1.63 | -565.71 | -262.22 | -0.17 | -288.89 | -325.0 | 0.02 | 100.0 | -33.33 | -1.32 | -206.45 | -560.0 | 0.24 | -57.89 | 20.0 | -0.71 | -7000.0 | -1083.33 | 7.67 | -60.85 | 29.2 | 0.25 | 400.0 | 19.05 | 0.39 | 143.75 | -13.33 | 0.28 | 7.69 | 7.69 | 0.01 | -50.0 | 0.0 | 45.59 | -77.46 | 31.29 |
| 20Q2 (6) | 0.89 | 64.81 | 97.78 | 0.35 | 171.43 | 140.23 | 0.09 | -85.71 | -71.88 | 0.01 | 150.0 | -88.89 | 1.24 | 2380.0 | 395.24 | 0.57 | 185.0 | 200.0 | -0.01 | 0 | 96.3 | 19.59 | 168.35 | 229.9 | 0.05 | 150.0 | -54.55 | 0.16 | 128.57 | 1500.0 | 0.26 | -3.7 | 13.04 | 0.02 | 100.0 | 100.0 | 202.27 | 31.1 | 12.37 |
| 20Q1 (5) | 0.54 | 1000.0 | 268.75 | -0.49 | 12.5 | -122.73 | 0.63 | 152.0 | 43.18 | -0.02 | 85.71 | 75.0 | 0.05 | 108.06 | 109.26 | 0.2 | -20.0 | 0.0 | 0 | -100.0 | 100.0 | 7.30 | -6.57 | 1.46 | 0.02 | -88.89 | 300.0 | 0.07 | -73.08 | 333.33 | 0.27 | 3.85 | 17.39 | 0.01 | -50.0 | 0.0 | 154.29 | 1488.57 | 201.25 |
| 19Q4 (4) | -0.06 | -124.0 | 0.0 | -0.56 | -24.44 | 0.0 | 0.25 | 725.0 | 0.0 | -0.14 | -566.67 | 0.0 | -0.62 | -210.0 | 0.0 | 0.25 | 25.0 | 0.0 | 0.55 | 1016.67 | 0.0 | 7.81 | 31.64 | 0.0 | 0.18 | -14.29 | 0.0 | 0.26 | -42.22 | 0.0 | 0.26 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | -11.11 | -132.0 | 0.0 |
| 19Q3 (3) | 0.25 | -44.44 | 0.0 | -0.45 | 48.28 | 0.0 | -0.04 | -112.5 | 0.0 | 0.03 | -66.67 | 0.0 | -0.2 | 52.38 | 0.0 | 0.2 | 5.26 | 0.0 | -0.06 | 77.78 | 0.0 | 5.93 | -0.05 | 0.0 | 0.21 | 90.91 | 0.0 | 0.45 | 4400.0 | 0.0 | 0.26 | 13.04 | 0.0 | 0.01 | 0.0 | 0.0 | 34.72 | -80.71 | 0.0 |
| 19Q2 (2) | 0.45 | 240.62 | 0.0 | -0.87 | -295.45 | 0.0 | 0.32 | -27.27 | 0.0 | 0.09 | 212.5 | 0.0 | -0.42 | 22.22 | 0.0 | 0.19 | -5.0 | 0.0 | -0.27 | -17.39 | 0.0 | 5.94 | -17.47 | 0.0 | 0.11 | 1200.0 | 0.0 | 0.01 | 133.33 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 180.00 | 218.12 | 0.0 |
| 19Q1 (1) | -0.32 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 7.19 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -152.38 | 0.0 | 0.0 |
