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) | 4.21 | -14.95 | -2.11 | 0 | -1.66 | 0 | 0.09 | -78.57 | 2.1 | -49.28 | 1.64 | -9.39 | 2.76 | 0 | 6.08 | 20.31 | -1.42 | 0 | -0.5 | 0 | 2.94 | -9.82 | 0.01 | 0 | 171.84 | 35.73 |
| 2022 (9) | 4.95 | 0 | -0.81 | 0 | -0.96 | 0 | 0.42 | 0 | 4.14 | 0 | 1.81 | -1.63 | -0.07 | 0 | 5.05 | -0.72 | -1.07 | 0 | 0.65 | 0 | 3.26 | -5.23 | 0 | 0 | 126.60 | 0 |
| 2021 (8) | -2.48 | 0 | 1.33 | 0 | 1.65 | -35.29 | -0.85 | 0 | -1.15 | 0 | 1.84 | -58.56 | -0.27 | 0 | 5.09 | -65.84 | -2.21 | 0 | -1.5 | 0 | 3.44 | 15.82 | 0 | 0 | -127.84 | 0 |
| 2020 (7) | 0.5 | -70.41 | -2.92 | 0 | 2.55 | 0 | -0.63 | 0 | -2.42 | 0 | 4.44 | 116.59 | -0.35 | 0 | 14.90 | 146.61 | -2.13 | 0 | -2.17 | 0 | 2.97 | 3.12 | 0 | 0 | 62.50 | -35.65 |
| 2019 (6) | 1.69 | 0 | -1.93 | 0 | -1.32 | 0 | 0.09 | -93.71 | -0.24 | 0 | 2.05 | 47.48 | -0.29 | 0 | 6.04 | 52.96 | -2.07 | 0 | -1.14 | 0 | 2.88 | -8.86 | 0 | 0 | 97.13 | 0 |
| 2018 (5) | -0.1 | 0 | 2.29 | 0 | -2.93 | 0 | 1.43 | 1942.86 | 2.19 | -11.34 | 1.39 | -18.71 | -0.63 | 0 | 3.95 | -15.55 | -2.25 | 0 | -0.73 | 0 | 3.16 | -16.84 | 0 | 0 | -4.12 | 0 |
| 2017 (4) | 3.12 | -6.31 | -0.65 | 0 | -2.67 | 0 | 0.07 | -85.42 | 2.47 | 32.09 | 1.71 | -44.12 | -0.12 | 0 | 4.68 | -38.78 | -2.27 | 0 | -1.38 | 0 | 3.8 | -8.21 | 0 | 0 | 128.93 | 61.45 |
| 2016 (3) | 3.33 | -11.44 | -1.46 | 0 | -0.46 | 0 | 0.48 | -39.24 | 1.87 | 0 | 3.06 | -19.47 | -0.63 | 0 | 7.64 | -15.95 | -1.16 | 0 | 0.03 | 0 | 4.14 | -10.97 | 0 | 0 | 79.86 | -28.21 |
| 2015 (2) | 3.76 | 48.03 | -5.22 | 0 | -1.61 | 0 | 0.79 | -7.06 | -1.46 | 0 | 3.8 | 38.18 | -0.06 | 0 | 9.09 | 41.16 | -1.36 | 0 | -1.27 | 0 | 4.65 | -9.88 | 0 | 0 | 111.24 | 65.11 |
| 2014 (1) | 2.54 | -65.01 | -6.06 | 0 | 1.01 | 0 | 0.85 | -14.14 | -3.52 | 0 | 2.75 | -60.99 | 0 | 0 | 6.44 | -50.48 | -1.16 | 0 | -1.39 | 0 | 5.16 | 1.18 | 0 | 0 | 67.37 | -45.71 |
| 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) | 1.3 | 22.64 | 20.37 | 1.05 | 264.06 | 3600.0 | -0.2 | 87.8 | 50.0 | -0.23 | -200.0 | -188.46 | 2.35 | 459.52 | 123.81 | 0.58 | 34.88 | 107.14 | 1.81 | 0 | 0 | 9.83 | 60.26 | 202.29 | -0.73 | -108.57 | -2533.33 | -0.5 | -1566.67 | -377.78 | 0.72 | 0.0 | -8.86 | 0 | 0 | 0 | 590.91 | 284.65 | 430.72 |
| 23Q3 (19) | 1.06 | 21.84 | 24.71 | -0.64 | -23.08 | -28.0 | -1.64 | -16300.0 | -90.7 | 0.23 | 675.0 | 360.0 | 0.42 | 20.0 | 20.0 | 0.43 | 7.5 | -14.0 | 0 | -100.0 | 100.0 | 6.13 | 7.96 | 9.43 | -0.35 | -483.33 | 14.63 | -0.03 | -106.12 | -108.57 | 0.72 | -2.7 | -8.86 | 0 | 0 | 0 | 153.62 | 117.19 | 106.04 |
| 23Q2 (18) | 0.87 | -10.31 | -45.96 | -0.52 | 74.13 | 30.67 | -0.01 | -105.0 | -102.63 | -0.04 | -130.77 | -500.0 | 0.35 | 133.65 | -59.3 | 0.4 | 66.67 | -38.46 | 0.95 | 0 | 0 | 5.68 | 66.19 | -18.18 | -0.06 | 78.57 | 88.0 | 0.49 | 206.52 | 345.45 | 0.74 | -2.63 | -10.84 | 0 | 0 | 0 | 70.73 | -78.12 | -58.7 |
| 23Q1 (17) | 0.97 | -10.19 | -30.71 | -2.01 | -6600.0 | -536.96 | 0.2 | 150.0 | 350.0 | 0.13 | -50.0 | 18.18 | -1.04 | -199.05 | -155.91 | 0.24 | -14.29 | -38.46 | 0 | 0 | 0 | 3.42 | 5.13 | -21.72 | -0.28 | -1033.33 | -55.56 | -0.46 | -355.56 | -4700.0 | 0.76 | -3.8 | -10.59 | 0 | 0 | 0 | 323.33 | 190.4 | 98.62 |
| 22Q4 (16) | 1.08 | 27.06 | 175.52 | -0.03 | 94.0 | -105.45 | -0.4 | 53.49 | 81.57 | 0.26 | 420.0 | 336.36 | 1.05 | 200.0 | 219.32 | 0.28 | -44.0 | 27.27 | 0 | 100.0 | 100.0 | 3.25 | -41.98 | 54.32 | 0.03 | 107.32 | 200.0 | 0.18 | -48.57 | 0.0 | 0.79 | 0.0 | -12.22 | 0 | 0 | 0 | 111.34 | 49.33 | 184.09 |
| 22Q3 (15) | 0.85 | -47.2 | 329.73 | -0.5 | 33.33 | -31.58 | -0.86 | -326.32 | -122.75 | 0.05 | 400.0 | -90.0 | 0.35 | -59.3 | 146.67 | 0.5 | -23.08 | 11.11 | -0.07 | 0 | 0.0 | 5.61 | -19.28 | 12.23 | -0.41 | 18.0 | 36.92 | 0.35 | 218.18 | 157.38 | 0.79 | -4.82 | -10.23 | 0 | 0 | 0 | 74.56 | -56.47 | 154.41 |
| 22Q2 (14) | 1.61 | 15.0 | 696.3 | -0.75 | -263.04 | -388.46 | 0.38 | 575.0 | 3700.0 | 0.01 | -90.91 | 102.5 | 0.86 | -53.76 | 8700.0 | 0.65 | 66.67 | 6.56 | 0 | 0 | 0 | 6.94 | 59.01 | -3.35 | -0.5 | -177.78 | 48.98 | 0.11 | 1000.0 | 116.42 | 0.83 | -2.35 | -1.19 | 0 | 0 | 0 | 171.28 | 5.21 | 207.84 |
| 22Q1 (13) | 1.4 | 197.9 | 433.33 | 0.46 | -16.36 | -48.89 | -0.08 | 96.31 | -366.67 | 0.11 | 200.0 | 113.1 | 1.86 | 311.36 | 287.5 | 0.39 | 77.27 | -30.36 | 0 | 100.0 | 100.0 | 4.37 | 107.25 | -36.05 | -0.18 | -500.0 | 67.86 | 0.01 | -94.44 | 102.44 | 0.85 | -5.56 | 3.66 | 0 | 0 | 0 | 162.79 | 222.95 | 258.91 |
| 21Q4 (12) | -1.43 | -286.49 | -288.16 | 0.55 | 244.74 | 128.65 | -2.17 | -157.41 | -875.0 | -0.11 | -122.0 | 38.89 | -0.88 | -17.33 | 24.14 | 0.22 | -51.11 | -86.16 | -0.07 | 0.0 | 0.0 | 2.11 | -57.81 | -87.99 | -0.03 | 95.38 | 94.0 | 0.18 | 129.51 | 123.08 | 0.9 | 2.27 | 15.38 | 0 | 0 | 0 | -132.41 | 3.38 | 0 |
| 21Q3 (11) | -0.37 | -37.04 | 82.87 | -0.38 | -246.15 | -280.0 | 3.78 | 37700.0 | 127.71 | 0.5 | 225.0 | 154.35 | -0.75 | -7400.0 | 66.81 | 0.45 | -26.23 | -64.29 | -0.07 | 0 | 0.0 | 4.99 | -30.49 | -65.04 | -0.65 | 33.67 | -66.67 | -0.61 | 8.96 | -24.49 | 0.88 | 4.76 | 20.55 | 0 | 0 | 0 | -137.04 | 13.72 | 84.77 |
| 21Q2 (10) | -0.27 | 35.71 | -142.19 | 0.26 | -71.11 | 2500.0 | 0.01 | -66.67 | -98.65 | -0.4 | 52.38 | -260.0 | -0.01 | -102.08 | -101.54 | 0.61 | 8.93 | -44.55 | 0 | 100.0 | 100.0 | 7.18 | 5.21 | -60.03 | -0.98 | -75.0 | -127.91 | -0.67 | -63.41 | -26.42 | 0.84 | 2.44 | 13.51 | 0 | 0 | 0 | -158.82 | -55.04 | -152.11 |
| 21Q1 (9) | -0.42 | -155.26 | -133.33 | 0.9 | 146.88 | 198.9 | 0.03 | -89.29 | 121.43 | -0.84 | -366.67 | -500.0 | 0.48 | 141.38 | 37.14 | 0.56 | -64.78 | 12.0 | -0.13 | -85.71 | 7.14 | 6.83 | -61.09 | -20.92 | -0.56 | -12.0 | 30.86 | -0.41 | 47.44 | -10.81 | 0.82 | 5.13 | 13.89 | 0 | 0 | 0 | -102.44 | 0 | -128.46 |
| 20Q4 (8) | 0.76 | 135.19 | -23.23 | -1.92 | -1820.0 | -24.68 | 0.28 | -83.13 | 300.0 | -0.18 | 80.43 | 68.42 | -1.16 | 48.67 | -110.91 | 1.59 | 26.19 | 84.88 | -0.07 | 0.0 | 12.5 | 17.55 | 22.85 | 72.64 | -0.5 | -28.21 | -138.1 | -0.78 | -59.18 | -4000.0 | 0.78 | 6.85 | 8.33 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (7) | -2.16 | -437.5 | -281.51 | -0.1 | -1100.0 | -131.25 | 1.66 | 124.32 | 1022.22 | -0.92 | -468.0 | -440.74 | -2.26 | -447.69 | -249.67 | 1.26 | 14.55 | 250.0 | -0.07 | -16.67 | 0 | 14.29 | -20.52 | 271.43 | -0.39 | 9.3 | -2.63 | -0.49 | 7.55 | -644.44 | 0.73 | -1.35 | 1.39 | 0 | 0 | 0 | -900.00 | -395.31 | -712.61 |
| 20Q2 (6) | 0.64 | -49.21 | 225.49 | 0.01 | 101.1 | 114.29 | 0.74 | 628.57 | 280.49 | 0.25 | 19.05 | 0 | 0.65 | 85.71 | 212.07 | 1.1 | 120.0 | 92.98 | -0.06 | 57.14 | 0.0 | 17.97 | 108.14 | 164.56 | -0.43 | 46.91 | 47.56 | -0.53 | -43.24 | 3.64 | 0.74 | 2.78 | 2.78 | 0 | 0 | 0 | 304.76 | -15.34 | 201.59 |
| 20Q1 (5) | 1.26 | 27.27 | 12500.0 | -0.91 | 40.91 | -40.0 | -0.14 | -300.0 | 82.72 | 0.21 | 136.84 | -46.15 | 0.35 | 163.64 | 154.69 | 0.5 | -41.86 | 92.31 | -0.14 | -75.0 | 0.0 | 8.64 | -15.05 | 156.08 | -0.81 | -285.71 | -22.73 | -0.37 | -1950.0 | 47.14 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0 | 360.00 | 169.09 | 620.0 |
| 19Q4 (4) | 0.99 | -16.81 | 0.0 | -1.54 | -581.25 | 0.0 | 0.07 | 138.89 | 0.0 | -0.57 | -311.11 | 0.0 | -0.55 | -136.42 | 0.0 | 0.86 | 138.89 | 0.0 | -0.08 | 0 | 0.0 | 10.17 | 164.3 | 0.0 | -0.21 | 44.74 | 0.0 | 0.02 | -77.78 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 133.78 | -8.94 | 0.0 |
| 19Q3 (3) | 1.19 | 333.33 | 0.0 | 0.32 | 557.14 | 0.0 | -0.18 | 56.1 | 0.0 | 0.27 | 0 | 0.0 | 1.51 | 360.34 | 0.0 | 0.36 | -36.84 | 0.0 | 0 | 100.0 | 0.0 | 3.85 | -43.39 | 0.0 | -0.38 | 53.66 | 0.0 | 0.09 | 116.36 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 146.91 | 148.97 | 0.0 |
| 19Q2 (2) | -0.51 | -5200.0 | 0.0 | -0.07 | 89.23 | 0.0 | -0.41 | 49.38 | 0.0 | 0 | -100.0 | 0.0 | -0.58 | 9.38 | 0.0 | 0.57 | 119.23 | 0.0 | -0.06 | 57.14 | 0.0 | 6.79 | 101.46 | 0.0 | -0.82 | -24.24 | 0.0 | -0.55 | 21.43 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | -300.00 | -700.0 | 0.0 |
| 19Q1 (1) | 0.01 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 3.37 | 0.0 | 0.0 | -0.66 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 50.00 | 0.0 | 0.0 |
