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) | 8.13 | 142.69 | -0.81 | 0 | -6.37 | 0 | 0.42 | 0 | 7.32 | 0 | 0.94 | 74.07 | 0 | 0 | 2.47 | 102.61 | -4.17 | 0 | -3.78 | 0 | 0.69 | -6.76 | 0.1 | 0.0 | 0.00 | 0 |
| 2022 (9) | 3.35 | 0 | -3.61 | 0 | -3.36 | 0 | 0 | 0 | -0.26 | 0 | 0.54 | 1.89 | -2.76 | 0 | 1.22 | 35.77 | 1.17 | -64.0 | 0.54 | -79.23 | 0.74 | 17.46 | 0.1 | 11.11 | 242.75 | 0 |
| 2021 (8) | -6.23 | 0 | -0.23 | 0 | -0.15 | 0 | 0.1 | -67.74 | -6.46 | 0 | 0.53 | 130.43 | 0 | 0 | 0.90 | 109.39 | 3.25 | -63.36 | 2.6 | -64.77 | 0.63 | 0.0 | 0.09 | 350.0 | -187.65 | 0 |
| 2020 (7) | -3.85 | 0 | 0.16 | 0 | 11.2 | 667.12 | 0.31 | 93.75 | -3.69 | 0 | 0.23 | -30.3 | 0 | 0 | 0.43 | -20.59 | 8.87 | 35.42 | 7.38 | 59.4 | 0.63 | -18.18 | 0.02 | 0 | -47.95 | 0 |
| 2019 (6) | 2.68 | 1476.47 | -0.31 | 0 | 1.46 | 0 | 0.16 | 14.29 | 2.37 | 11750.0 | 0.33 | 94.12 | 0 | 0 | 0.54 | 57.5 | 6.55 | 2.5 | 4.63 | 3.81 | 0.77 | -21.43 | 0 | 0 | 49.63 | 1488.15 |
| 2018 (5) | 0.17 | 0 | -0.15 | 0 | -0.25 | 0 | 0.14 | 0 | 0.02 | -98.04 | 0.17 | -48.48 | 0 | 0 | 0.34 | -68.31 | 6.39 | 64.69 | 4.46 | 65.8 | 0.98 | 0.0 | 0 | 0 | 3.12 | 0 |
| 2017 (4) | -0.04 | 0 | 1.06 | 0 | -0.4 | 0 | -0.01 | 0 | 1.02 | -54.46 | 0.33 | -74.42 | 0 | 0 | 1.08 | -77.46 | 3.88 | -13.78 | 2.69 | -17.99 | 0.98 | -7.55 | 0 | 0 | -1.09 | 0 |
| 2016 (3) | 3.01 | 0 | -0.77 | 0 | -1.67 | 0 | -0.07 | 0 | 2.24 | 0 | 1.29 | 0 | 0 | 0 | 4.79 | 0 | 4.5 | 0 | 3.28 | 0 | 1.06 | 0 | 0 | 0 | 69.35 | 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) | 3.62 | 254.9 | 417.14 | -0.88 | -2100.0 | -3033.33 | -3.73 | -881.58 | -366.25 | -0.18 | -130.0 | -103.52 | 2.74 | 179.59 | 275.34 | 0.85 | 962.5 | 2733.33 | 0 | 0 | 0 | 8.16 | 866.65 | 2613.69 | -1.18 | -351.06 | -480.65 | -1.27 | -570.37 | -2216.67 | 0.17 | 0.0 | -5.56 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 1.02 | -70.18 | -51.89 | -0.04 | -100.0 | 98.37 | -0.38 | 81.82 | 87.38 | 0.6 | 0 | 111.74 | 0.98 | -71.18 | 396.97 | 0.08 | 0 | 100.0 | 0 | 0 | 100.0 | 0.84 | 0 | 141.35 | 0.47 | 135.0 | 202.17 | 0.27 | 575.0 | 164.29 | 0.17 | -5.56 | -5.56 | 0.03 | 0.0 | 0.0 | 217.02 | -84.14 | 0 |
| 23Q2 (18) | 3.42 | 4785.71 | 368.49 | -0.02 | -115.38 | 96.92 | -2.09 | -1129.41 | -302.91 | 0 | 0 | 0 | 3.4 | 1600.0 | 4150.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.2 | 105.48 | -60.78 | 0.04 | 101.42 | -90.0 | 0.18 | 0.0 | -14.29 | 0.03 | 50.0 | 50.0 | 1368.00 | 0 | 1080.6 |
| 23Q1 (17) | 0.07 | -90.0 | 135.0 | 0.13 | 333.33 | 124.07 | -0.17 | 78.75 | 70.69 | 0 | -100.0 | 0 | 0.2 | -72.6 | 127.03 | 0.01 | -66.67 | -85.71 | 0 | 0 | 0 | 0.13 | -57.08 | -79.85 | -3.65 | -1277.42 | -556.25 | -2.82 | -4800.0 | -664.0 | 0.18 | 0.0 | 5.88 | 0.02 | -33.33 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (16) | 0.7 | -66.98 | 136.65 | 0.03 | 101.22 | 120.0 | -0.8 | 73.42 | -123.74 | 5.11 | 200.0 | 239.24 | 0.73 | 321.21 | 135.44 | 0.03 | -25.0 | -89.66 | 0 | 100.0 | 0 | 0.30 | -14.03 | -79.88 | 0.31 | 167.39 | -69.61 | 0.06 | 114.29 | -94.83 | 0.18 | 0.0 | 12.5 | 0.03 | 0.0 | 50.0 | 259.26 | 0 | 281.89 |
| 22Q3 (15) | 2.12 | 190.41 | 643.59 | -2.45 | -276.92 | -24600.0 | -3.01 | -392.23 | 4.75 | -5.11 | 0 | -529.41 | -0.33 | -512.5 | 13.16 | 0.04 | -90.0 | 33.33 | -2.76 | 0 | 0 | 0.35 | -89.48 | 70.28 | -0.46 | -190.2 | -209.52 | -0.42 | -205.0 | -290.91 | 0.18 | -14.29 | 12.5 | 0.03 | 50.0 | 50.0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (14) | 0.73 | 465.0 | 168.87 | -0.65 | -20.37 | -1028.57 | 1.03 | 277.59 | 241.1 | 0 | 0 | -100.0 | 0.08 | 110.81 | 108.08 | 0.4 | 471.43 | 1900.0 | 0 | 0 | 100.0 | 3.32 | 418.75 | 2185.71 | 0.51 | -36.25 | -47.96 | 0.4 | -20.0 | -49.37 | 0.21 | 23.53 | 31.25 | 0.02 | 0.0 | 0.0 | 115.87 | 499.76 | 206.03 |
| 22Q1 (13) | -0.2 | 89.53 | 93.03 | -0.54 | -260.0 | -260.0 | -0.58 | -117.21 | -252.63 | 0 | 100.0 | -100.0 | -0.74 | 64.08 | 75.5 | 0.07 | -75.86 | -61.11 | 0 | 0 | -100.0 | 0.64 | -57.13 | -59.58 | 0.8 | -21.57 | -3.61 | 0.5 | -56.9 | 13.64 | 0.17 | 6.25 | 6.25 | 0.02 | 0.0 | 0.0 | -28.99 | 79.66 | 93.74 |
| 21Q4 (12) | -1.91 | -389.74 | -297.92 | -0.15 | -1600.0 | -157.69 | 3.37 | 206.65 | -56.52 | -3.67 | -408.4 | -5342.86 | -2.06 | -442.11 | -836.36 | 0.29 | 866.67 | 93.33 | 0 | 0 | -100.0 | 1.49 | 627.61 | 73.51 | 1.02 | 142.86 | -55.46 | 1.16 | 427.27 | -49.57 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -142.54 | -46.19 | -636.44 |
| 21Q3 (11) | -0.39 | 63.21 | 64.22 | 0.01 | -85.71 | 102.44 | -3.16 | -332.88 | -3260.0 | 1.19 | -7.75 | 1222.22 | -0.38 | 61.62 | 74.67 | 0.03 | 50.0 | 0 | 0 | 100.0 | 0 | 0.21 | 41.27 | 0 | 0.42 | -57.14 | -80.56 | 0.22 | -72.15 | -86.08 | 0.16 | 0.0 | 6.67 | 0.02 | 0.0 | 0 | -97.50 | 10.78 | -54.75 |
| 21Q2 (10) | -1.06 | 63.07 | -6.0 | 0.07 | 146.67 | -81.08 | -0.73 | -292.11 | -125.17 | 1.29 | 0.78 | 1333.33 | -0.99 | 67.22 | -57.14 | 0.02 | -88.89 | 0 | -0.25 | -200.0 | -2400.0 | 0.15 | -90.83 | 0 | 0.98 | 18.07 | -72.7 | 0.79 | 79.55 | -72.95 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | -109.28 | 76.39 | -236.58 |
| 21Q1 (9) | -2.87 | -497.92 | -122.48 | -0.15 | -157.69 | -150.0 | 0.38 | -95.1 | -13.64 | 1.28 | 1728.57 | 2033.33 | -3.02 | -1272.73 | -123.7 | 0.18 | 20.0 | 157.14 | 0.25 | 2400.0 | 0 | 1.58 | 84.01 | 55.51 | 0.83 | -63.76 | 1.22 | 0.44 | -80.87 | -24.14 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | -462.90 | -2291.67 | -165.54 |
| 20Q4 (8) | -0.48 | 55.96 | -124.12 | 0.26 | 163.41 | 620.0 | 7.75 | 7650.0 | 1702.33 | 0.07 | -22.22 | 0.0 | -0.22 | 85.33 | -111.34 | 0.15 | 0 | 150.0 | 0.01 | 0 | 0 | 0.86 | 0 | 164.64 | 2.29 | 6.02 | -1.72 | 2.3 | 45.57 | 27.07 | 0.16 | 6.67 | -5.88 | 0.02 | 0 | 0 | -19.35 | 69.28 | -119.26 |
| 20Q3 (7) | -1.09 | -9.0 | -619.05 | -0.41 | -210.81 | -412.5 | 0.1 | -96.55 | -28.57 | 0.09 | 0.0 | 12.5 | -1.5 | -138.1 | -1253.85 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 2.16 | -39.83 | -6.09 | 1.58 | -45.89 | 0.64 | 0.15 | -6.25 | -16.67 | 0 | 0 | 0 | -63.01 | -94.06 | -625.05 |
| 20Q2 (6) | -1.0 | 22.48 | -204.17 | 0.37 | 716.67 | 1333.33 | 2.9 | 559.09 | 308.45 | 0.09 | 50.0 | 0 | -0.63 | 53.33 | -167.74 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 3.59 | 337.8 | 232.41 | 2.92 | 403.45 | 335.82 | 0.16 | 0.0 | -23.81 | 0 | 0 | 0 | -32.47 | 81.38 | -129.76 |
| 20Q1 (5) | -1.29 | -164.82 | -168.75 | -0.06 | -20.0 | 60.0 | 0.44 | 2.33 | 144.44 | 0.06 | -14.29 | 500.0 | -1.35 | -169.59 | -114.29 | 0.07 | 16.67 | -58.82 | 0 | 0 | 0 | 1.02 | 213.15 | -37.73 | 0.82 | -64.81 | -2.38 | 0.58 | -67.96 | -1.69 | 0.16 | -5.88 | -23.81 | 0 | 0 | 0 | -174.32 | -273.45 | -190.54 |
| 19Q4 (4) | 1.99 | 847.62 | 0.0 | -0.05 | 37.5 | 0.0 | 0.43 | 207.14 | 0.0 | 0.07 | -12.5 | 0.0 | 1.94 | 1392.31 | 0.0 | 0.06 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.33 | -31.1 | 0.0 | 2.33 | 1.3 | 0.0 | 1.81 | 15.29 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 100.51 | 737.54 | 0.0 |
| 19Q3 (3) | 0.21 | -78.12 | 0.0 | -0.08 | -166.67 | 0.0 | 0.14 | -80.28 | 0.0 | 0.08 | 0 | 0.0 | 0.13 | -86.02 | 0.0 | 0.08 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.47 | 265.05 | 0.0 | 2.3 | 112.96 | 0.0 | 1.57 | 134.33 | 0.0 | 0.18 | -14.29 | 0.0 | 0 | 0 | 0.0 | 12.00 | -89.0 | 0.0 |
| 19Q2 (2) | 0.96 | 300.0 | 0.0 | -0.03 | 80.0 | 0.0 | 0.71 | 294.44 | 0.0 | 0 | -100.0 | 0.0 | 0.93 | 247.62 | 0.0 | 0.02 | -88.24 | 0.0 | 0 | 0 | 0.0 | 0.13 | -92.09 | 0.0 | 1.08 | 28.57 | 0.0 | 0.67 | 13.56 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 109.09 | 281.82 | 0.0 |
| 19Q1 (1) | -0.48 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -60.00 | 0.0 | 0.0 |
