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) | 9.21 | 0 | -0.52 | 0 | 0.15 | -88.81 | 0.32 | 220.0 | 8.69 | 0 | 0.12 | 33.33 | 0 | 0 | 0.22 | 25.61 | 3.71 | -1.59 | 2.9 | -11.31 | 0.22 | -4.35 | 0 | 0 | 295.19 | 0 |
| 2022 (9) | -2.82 | 0 | -0.76 | 0 | 1.34 | 0 | 0.1 | 0 | -3.58 | 0 | 0.09 | -18.18 | 0 | 0 | 0.17 | -37.58 | 3.77 | 42.8 | 3.27 | 54.98 | 0.23 | 0.0 | 0 | 0 | -80.57 | 0 |
| 2021 (8) | 5.92 | 3188.89 | 0.41 | 0 | -1.16 | 0 | -0.08 | 0 | 6.33 | 7812.5 | 0.11 | 175.0 | 0 | 0 | 0.28 | 184.09 | 2.64 | -11.41 | 2.11 | -3.65 | 0.23 | 9.52 | 0 | 0 | 252.99 | 3273.22 |
| 2020 (7) | 0.18 | -96.71 | -0.1 | 0 | -0.9 | 0 | 0.06 | -25.0 | 0.08 | -98.1 | 0.04 | -80.95 | 0.02 | 100.0 | 0.10 | -84.17 | 2.98 | 23.65 | 2.19 | 24.43 | 0.21 | -16.0 | 0 | 0 | 7.50 | -97.24 |
| 2019 (6) | 5.47 | 536.05 | -1.25 | 0 | -2.2 | 0 | 0.08 | 0 | 4.22 | 0 | 0.21 | -90.32 | 0.01 | 0 | 0.62 | -91.55 | 2.41 | 30.98 | 1.76 | 36.43 | 0.25 | 56.25 | 0 | 0 | 272.14 | 358.84 |
| 2018 (5) | 0.86 | 0 | -2.31 | 0 | 1.81 | 0 | -0.11 | 0 | -1.45 | 0 | 2.17 | 1708.33 | 0 | 0 | 7.36 | 1254.72 | 1.84 | 68.81 | 1.29 | 89.71 | 0.16 | 0.0 | 0 | 0 | 59.31 | 0 |
| 2017 (4) | -0.48 | 0 | 0.17 | 0 | -1.26 | 0 | 0.18 | 0 | -0.31 | 0 | 0.12 | 0.0 | 0.02 | 0 | 0.54 | -13.08 | 1.09 | 60.29 | 0.68 | 23.64 | 0.16 | 6.67 | 0 | 0 | -57.14 | 0 |
| 2016 (3) | -0.61 | 0 | -0.02 | 0 | 1.56 | 168.97 | -0.12 | 0 | -0.63 | 0 | 0.12 | -29.41 | 0 | 0 | 0.62 | -16.48 | 0.68 | -31.31 | 0.55 | -32.93 | 0.15 | 15.38 | 0 | 0 | -87.14 | 0 |
| 2015 (2) | 0.41 | -80.48 | -0.87 | 0 | 0.58 | 0 | 0.04 | 0 | -0.46 | 0 | 0.17 | -10.53 | 0 | 0 | 0.75 | -19.23 | 0.99 | 65.0 | 0.82 | 54.72 | 0.13 | 18.18 | 0 | 0 | 43.16 | -86.85 |
| 2014 (1) | 2.1 | 0 | -0.35 | 0 | -0.73 | 0 | -0.07 | 0 | 1.75 | 0 | 0.19 | -56.82 | -0.02 | 0 | 0.93 | -55.74 | 0.6 | -30.23 | 0.53 | -25.35 | 0.11 | 10.0 | 0 | 0 | 328.12 | 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) | 8.67 | 888.18 | 641.03 | -0.82 | -392.86 | -331.58 | -0.85 | 32.54 | 68.86 | 0.22 | 69.23 | 204.76 | 7.85 | 1057.32 | 701.02 | 0.05 | 150.0 | 400.0 | 0 | 0 | 100.0 | 0.34 | 161.48 | 349.62 | 0.78 | -9.3 | 1.3 | 0.61 | -15.28 | 10.91 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 1313.64 | 1031.49 | 573.66 |
| 23Q3 (19) | -1.1 | 32.52 | -144.9 | 0.28 | 366.67 | 275.0 | -1.26 | -333.33 | -313.56 | 0.13 | 550.0 | -40.91 | -0.82 | 47.77 | -135.81 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.13 | -15.4 | -5.64 | 0.86 | -29.51 | -7.53 | 0.72 | -22.58 | -26.53 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | -141.03 | 15.21 | -159.86 |
| 23Q2 (18) | -1.63 | -149.85 | 58.52 | 0.06 | 220.0 | 500.0 | 0.54 | -68.42 | -76.82 | 0.02 | 140.0 | 150.0 | -1.57 | -148.76 | 59.95 | 0.02 | -33.33 | 0.0 | 0 | 0 | -100.0 | 0.15 | -38.14 | 7.44 | 1.22 | 43.53 | -1.61 | 0.93 | 45.31 | -10.58 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -166.33 | -135.61 | 53.45 |
| 23Q1 (17) | 3.27 | 179.49 | 229.76 | -0.05 | 73.68 | 88.1 | 1.71 | 162.64 | 50.0 | -0.05 | 76.19 | -138.46 | 3.22 | 228.57 | 209.52 | 0.03 | 200.0 | -25.0 | 0 | 100.0 | 100.0 | 0.25 | 228.55 | -36.21 | 0.85 | 10.39 | 2.41 | 0.64 | 16.36 | -9.86 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 467.14 | 139.56 | 242.74 |
| 22Q4 (16) | 1.17 | -52.24 | -3.31 | -0.19 | -18.75 | -337.5 | -2.73 | -562.71 | -187.37 | -0.21 | -195.45 | -110.0 | 0.98 | -57.21 | -24.03 | 0.01 | -50.0 | -83.33 | -0.01 | -150.0 | 0 | 0.08 | -45.12 | -85.72 | 0.77 | -17.2 | 40.0 | 0.55 | -43.88 | 17.02 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 195.00 | -17.22 | -14.59 |
| 22Q3 (15) | 2.45 | 162.34 | 82.84 | -0.16 | -1700.0 | -245.45 | 0.59 | -74.68 | 167.82 | 0.22 | 650.0 | 344.44 | 2.29 | 158.42 | 57.93 | 0.02 | 0.0 | 100.0 | 0.02 | -81.82 | 300.0 | 0.14 | -3.68 | 20.14 | 0.93 | -25.0 | 43.08 | 0.98 | -5.77 | 88.46 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 235.58 | 165.94 | 1.97 |
| 22Q2 (14) | -3.93 | -55.95 | -322.58 | 0.01 | 102.38 | -94.74 | 2.33 | 104.39 | 237.68 | -0.04 | -130.77 | -126.67 | -3.92 | -33.33 | -429.73 | 0.02 | -50.0 | 0.0 | 0.11 | 191.67 | 0 | 0.14 | -63.27 | -45.13 | 1.24 | 49.4 | 72.22 | 1.04 | 46.48 | 100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -357.27 | -9.17 | -122.82 |
| 22Q1 (13) | -2.52 | -308.26 | -158.74 | -0.42 | -625.0 | -1500.0 | 1.14 | 220.0 | 3900.0 | 0.13 | 230.0 | 533.33 | -2.94 | -327.91 | -168.06 | 0.04 | -33.33 | 100.0 | -0.12 | 0 | 0 | 0.39 | -26.46 | 132.38 | 0.83 | 50.91 | 13.7 | 0.71 | 51.06 | 18.33 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -327.27 | -243.35 | -149.59 |
| 21Q4 (12) | 1.21 | -9.7 | 270.42 | 0.08 | -27.27 | 172.73 | -0.95 | -9.2 | -210.47 | -0.1 | -11.11 | -113.51 | 1.29 | -11.03 | 257.32 | 0.06 | 500.0 | 500.0 | 0 | 100.0 | 0 | 0.53 | 361.74 | 414.59 | 0.55 | -15.38 | 17.02 | 0.47 | -9.62 | 46.88 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 228.30 | -1.18 | 218.97 |
| 21Q3 (11) | 1.34 | 244.09 | -20.24 | 0.11 | -42.11 | 120.0 | -0.87 | -226.09 | 64.63 | -0.09 | -160.0 | 87.84 | 1.45 | 295.95 | -16.18 | 0.01 | -50.0 | 0.0 | -0.01 | 0 | 0 | 0.12 | -56.01 | 19.19 | 0.65 | -9.72 | -2.99 | 0.52 | 0.0 | -8.77 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 231.03 | 244.09 | -14.74 |
| 21Q2 (10) | -0.93 | -121.68 | -2225.0 | 0.19 | 533.33 | 195.0 | 0.69 | 2400.0 | 68.29 | 0.15 | 600.0 | 400.0 | -0.74 | -117.13 | -208.33 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.26 | 55.58 | 0 | 0.72 | -1.37 | -22.58 | 0.52 | -13.33 | -14.75 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | -160.34 | -124.29 | -2545.69 |
| 21Q1 (9) | 4.29 | 704.23 | 672.0 | 0.03 | 127.27 | -81.25 | -0.03 | -103.49 | -110.34 | -0.03 | -104.05 | -142.86 | 4.32 | 626.83 | 832.2 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.17 | 62.84 | -15.71 | 0.73 | 55.32 | -20.65 | 0.6 | 87.5 | -13.04 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 660.00 | 443.94 | 760.0 |
| 20Q4 (8) | -0.71 | -142.26 | -120.23 | -0.11 | -320.0 | 90.09 | 0.86 | 134.96 | 150.0 | 0.74 | 200.0 | 1950.0 | -0.82 | -147.4 | -134.17 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.10 | 6.95 | -57.47 | 0.47 | -29.85 | -7.84 | 0.32 | -43.86 | -15.79 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -191.89 | -170.82 | -124.05 |
| 20Q3 (7) | 1.68 | 4300.0 | -33.07 | 0.05 | 125.0 | 138.46 | -2.46 | -700.0 | -115.79 | -0.74 | -1380.0 | -7500.0 | 1.73 | 820.83 | -27.31 | 0.01 | 0 | -85.71 | 0 | 0 | -100.0 | 0.10 | 0 | -88.54 | 0.67 | -27.96 | 15.52 | 0.57 | -6.56 | 35.71 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 270.97 | 4570.97 | -48.18 |
| 20Q2 (6) | -0.04 | 94.67 | -121.05 | -0.2 | -225.0 | -33.33 | 0.41 | 41.38 | -21.15 | -0.05 | -171.43 | 0.0 | -0.24 | 59.32 | -700.0 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.93 | 1.09 | 17.72 | 0.61 | -11.59 | 7.02 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -6.06 | 93.94 | -120.1 |
| 20Q1 (5) | -0.75 | -121.37 | -1.35 | 0.16 | 114.41 | 23.08 | 0.29 | 116.86 | 93.33 | 0.07 | 275.0 | -50.0 | -0.59 | -124.58 | 3.28 | 0.02 | 0.0 | -50.0 | 0 | 0 | -100.0 | 0.20 | -17.84 | -62.27 | 0.92 | 80.39 | 73.58 | 0.69 | 81.58 | 72.5 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -100.00 | -112.54 | 36.49 |
| 19Q4 (4) | 3.51 | 39.84 | 0.0 | -1.11 | -753.85 | 0.0 | -1.72 | -50.88 | 0.0 | -0.04 | -500.0 | 0.0 | 2.4 | 0.84 | 0.0 | 0.02 | -71.43 | 0.0 | 0 | -100.0 | 0.0 | 0.24 | -71.18 | 0.0 | 0.51 | -12.07 | 0.0 | 0.38 | -9.52 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 797.73 | 52.55 | 0.0 |
| 19Q3 (3) | 2.51 | 1221.05 | 0.0 | -0.13 | 13.33 | 0.0 | -1.14 | -319.23 | 0.0 | 0.01 | 120.0 | 0.0 | 2.38 | 5850.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.85 | 18.38 | 0.0 | 0.58 | -26.58 | 0.0 | 0.42 | -26.32 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 522.92 | 1633.88 | 0.0 |
| 19Q2 (2) | 0.19 | 125.68 | 0.0 | -0.15 | -215.38 | 0.0 | 0.52 | 246.67 | 0.0 | -0.05 | -135.71 | 0.0 | 0.04 | 106.56 | 0.0 | 0.07 | 75.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.72 | 34.6 | 0.0 | 0.79 | 49.06 | 0.0 | 0.57 | 42.5 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 30.16 | 119.15 | 0.0 |
| 19Q1 (1) | -0.74 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -157.45 | 0.0 | 0.0 |
