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) | 5.7 | 54.05 | -3.81 | 0 | -1.66 | 0 | -0.02 | 0 | 1.89 | -28.41 | 0.21 | -66.67 | -2.8 | 0 | 0.80 | -62.55 | 2.26 | -22.07 | 1.68 | -47.83 | 0.87 | 1.16 | 0.04 | 33.33 | 220.08 | 144.46 |
| 2022 (9) | 3.7 | 2076.47 | -1.06 | 0 | -0.34 | 0 | -0.24 | 0 | 2.64 | 0 | 0.63 | 5.0 | 0 | 0 | 2.14 | 0.46 | 2.9 | 60.22 | 3.22 | 212.62 | 0.86 | 2.38 | 0.03 | 50.0 | 90.02 | 900.86 |
| 2021 (8) | 0.17 | 0 | -0.33 | 0 | -0.81 | 0 | 0.19 | 0 | -0.16 | 0 | 0.6 | 9.09 | 0 | 0 | 2.13 | -6.38 | 1.81 | 570.37 | 1.03 | 0 | 0.84 | -1.18 | 0.02 | -33.33 | 8.99 | 0 |
| 2020 (7) | -0.73 | 0 | -0.85 | 0 | -1.0 | 0 | -0.11 | 0 | -1.58 | 0 | 0.55 | -83.58 | 0 | 0 | 2.28 | -83.51 | 0.27 | 0 | -0.38 | 0 | 0.85 | -3.41 | 0.03 | -50.0 | -146.00 | 0 |
| 2019 (6) | 1.89 | 29.45 | -3.38 | 0 | 0.55 | 0 | 0.12 | 0 | -1.49 | 0 | 3.35 | 431.75 | 0 | 0 | 13.82 | 515.32 | -0.19 | 0 | -0.19 | 0 | 0.88 | 31.34 | 0.06 | -25.0 | 252.00 | 295.26 |
| 2018 (5) | 1.46 | -56.68 | -0.65 | 0 | -1.32 | 0 | -0.31 | 0 | 0.81 | -67.47 | 0.63 | 8.62 | 0 | 0 | 2.25 | 12.3 | 1.3 | -14.47 | 1.54 | 227.66 | 0.67 | 1.52 | 0.08 | 0.0 | 63.76 | -77.11 |
| 2017 (4) | 3.37 | -50.66 | -0.88 | 0 | 0.02 | 0 | 0.38 | 660.0 | 2.49 | -64.63 | 0.58 | 1.75 | 0 | 0 | 2.00 | 52.67 | 1.52 | -61.32 | 0.47 | -83.79 | 0.66 | -10.81 | 0.08 | -11.11 | 278.51 | 52.1 |
| 2016 (3) | 6.83 | 217.67 | 0.21 | 0 | -1.99 | 0 | 0.05 | -37.5 | 7.04 | 8700.0 | 0.57 | -51.69 | 0 | 0 | 1.31 | -52.12 | 3.93 | 6.22 | 2.9 | -8.81 | 0.74 | 0.0 | 0.09 | -18.18 | 183.11 | 243.22 |
| 2015 (2) | 2.15 | 21.47 | -2.07 | 0 | -0.47 | 0 | 0.08 | 0.0 | 0.08 | -91.4 | 1.18 | 55.26 | 0 | 0 | 2.74 | 41.08 | 3.7 | 57.45 | 3.18 | 36.48 | 0.74 | 4.23 | 0.11 | 37.5 | 53.35 | -5.96 |
| 2014 (1) | 1.77 | -11.94 | -0.84 | 0 | -0.84 | 0 | 0.08 | 0 | 0.93 | -54.41 | 0.76 | 130.3 | 0.04 | -76.47 | 1.94 | 92.52 | 2.35 | 83.59 | 2.33 | 97.46 | 0.71 | -13.41 | 0.08 | 14.29 | 56.73 | -41.58 |
| 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) | 1.57 | -23.79 | -51.54 | -2.83 | -377.45 | -4616.67 | -0.1 | 93.01 | 0.0 | -0.15 | -266.67 | -7.14 | -1.26 | -140.91 | -139.62 | 0.06 | 200.0 | 50.0 | -2.8 | 0 | 0 | 0.97 | 222.74 | 41.29 | 0.89 | 93.48 | 81.63 | 0.26 | -61.76 | 188.89 | 0.21 | -4.55 | -4.55 | 0.01 | 0.0 | 0.0 | 327.08 | 44.49 | -67.7 |
| 23Q3 (19) | 2.06 | -33.97 | 57.25 | 1.02 | 1027.27 | 508.0 | -1.43 | -1330.0 | -169.81 | 0.09 | 1000.0 | 325.0 | 3.08 | 2.33 | 190.57 | 0.02 | -66.67 | -92.0 | 0 | 0 | 0 | 0.30 | -65.07 | -89.45 | 0.46 | -31.34 | -58.93 | 0.68 | -4.23 | -56.13 | 0.22 | 0.0 | 4.76 | 0.01 | 0.0 | 0.0 | 226.37 | -31.8 | 205.86 |
| 23Q2 (18) | 3.12 | 397.14 | 316.0 | -0.11 | 94.18 | 79.63 | -0.1 | -150.0 | 44.44 | -0.01 | -125.0 | -114.29 | 3.01 | 202.38 | 1333.33 | 0.06 | -14.29 | -72.73 | 0 | 0 | 0 | 0.86 | -22.5 | -69.96 | 0.67 | 179.17 | 9.84 | 0.71 | 1675.0 | -14.46 | 0.22 | 0.0 | 4.76 | 0.01 | 0.0 | 0.0 | 331.91 | 185.35 | 364.68 |
| 23Q1 (17) | -1.05 | -132.41 | 33.96 | -1.89 | -3050.0 | -800.0 | -0.04 | 60.0 | -108.51 | 0.04 | 128.57 | 128.57 | -2.94 | -192.45 | -63.33 | 0.07 | 75.0 | -41.67 | 0 | 0 | 0 | 1.11 | 61.71 | -34.74 | 0.24 | -51.02 | -64.71 | 0.04 | -55.56 | -94.67 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -388.89 | -138.41 | -139.69 |
| 22Q4 (16) | 3.24 | 147.33 | 44.0 | -0.06 | 76.0 | -300.0 | -0.1 | 81.13 | 81.48 | -0.14 | -250.0 | -163.64 | 3.18 | 200.0 | 39.47 | 0.04 | -84.0 | -83.33 | 0 | 0 | 0 | 0.68 | -75.89 | -82.11 | 0.49 | -56.25 | -5.77 | 0.09 | -94.19 | -71.88 | 0.22 | 4.76 | 4.76 | 0.01 | 0.0 | 0.0 | 1012.50 | 1268.03 | 143.0 |
| 22Q3 (15) | 1.31 | 74.67 | 444.74 | -0.25 | 53.7 | -56.25 | -0.53 | -194.44 | 25.35 | -0.04 | -157.14 | -500.0 | 1.06 | 404.76 | 296.3 | 0.25 | 13.64 | 66.67 | 0 | 0 | 0 | 2.84 | -0.57 | 45.64 | 1.12 | 83.61 | 220.0 | 1.55 | 86.75 | 573.91 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 74.01 | 3.62 | 187.64 |
| 22Q2 (14) | 0.75 | 147.17 | 158.59 | -0.54 | -157.14 | -260.0 | -0.18 | -138.3 | -137.5 | 0.07 | 150.0 | 275.0 | 0.21 | 111.67 | 114.69 | 0.22 | 83.33 | 37.5 | 0 | 0 | 0 | 2.86 | 68.33 | 30.0 | 0.61 | -10.29 | -16.44 | 0.83 | 10.67 | 137.14 | 0.21 | -4.55 | 0.0 | 0.01 | 0.0 | 0 | 71.43 | 144.03 | 131.25 |
| 22Q1 (13) | -1.59 | -170.67 | -278.57 | -0.21 | -800.0 | -250.0 | 0.47 | 187.04 | 1275.0 | -0.14 | -163.64 | -1300.0 | -1.8 | -178.95 | -275.0 | 0.12 | -50.0 | 100.0 | 0 | 0 | 0 | 1.70 | -55.66 | 95.19 | 0.68 | 30.77 | 223.81 | 0.75 | 134.38 | 435.71 | 0.22 | 4.76 | 4.76 | 0.01 | 0.0 | 0 | -162.24 | -138.94 | -35.2 |
| 21Q4 (12) | 2.25 | 692.11 | 1078.26 | 0.03 | 118.75 | 133.33 | -0.54 | 23.94 | -5500.0 | 0.22 | 2100.0 | 375.0 | 2.28 | 522.22 | 812.5 | 0.24 | 60.0 | 242.86 | 0 | 0 | 0 | 3.83 | 96.24 | 241.76 | 0.52 | 48.57 | 372.73 | 0.32 | 39.13 | 288.24 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 416.67 | 593.42 | 172.46 |
| 21Q3 (11) | -0.38 | 70.31 | -1366.67 | -0.16 | -6.67 | 56.76 | -0.71 | -247.92 | -65.12 | 0.01 | 125.0 | 200.0 | -0.54 | 62.24 | -58.82 | 0.15 | -6.25 | 114.29 | 0 | 0 | 0 | 1.95 | -11.25 | 81.68 | 0.35 | -52.05 | -16.67 | 0.23 | -34.29 | 187.5 | 0.21 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -84.44 | 63.06 | -944.44 |
| 21Q2 (10) | -1.28 | -204.76 | -966.67 | -0.15 | -150.0 | 11.76 | 0.48 | 1300.0 | 1700.0 | -0.04 | -300.0 | -500.0 | -1.43 | -197.92 | -393.1 | 0.16 | 166.67 | -15.79 | 0 | 0 | 0 | 2.20 | 152.75 | -32.68 | 0.73 | 247.62 | 217.39 | 0.35 | 150.0 | 400.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | -100.0 | -228.57 | -90.48 | -452.38 |
| 21Q1 (9) | -0.42 | -82.61 | -2.44 | -0.06 | 33.33 | 71.43 | -0.04 | -500.0 | 92.73 | -0.01 | 87.5 | 66.67 | -0.48 | -50.0 | 22.58 | 0.06 | -14.29 | -71.43 | 0 | 0 | 0 | 0.87 | -22.36 | -77.06 | 0.21 | 90.91 | 143.75 | 0.14 | 182.35 | 137.84 | 0.21 | 0.0 | -8.7 | 0 | 0 | -100.0 | -120.00 | 79.13 | 0 |
| 20Q4 (8) | -0.23 | -866.67 | -43.75 | -0.09 | 75.68 | 68.97 | 0.01 | 102.33 | 101.54 | -0.08 | -700.0 | -100.0 | -0.32 | 5.88 | 28.89 | 0.07 | 0.0 | -72.0 | 0 | 0 | 0 | 1.12 | 4.32 | -77.06 | 0.11 | -73.81 | 124.44 | -0.17 | -312.5 | 70.69 | 0.21 | 0.0 | -12.5 | 0 | -100.0 | -100.0 | -575.00 | -5850.0 | 0 |
| 20Q3 (7) | 0.03 | 125.0 | -96.67 | -0.37 | -117.65 | 80.83 | -0.43 | -1333.33 | -124.29 | -0.01 | -200.0 | 88.89 | -0.34 | -17.24 | 66.99 | 0.07 | -63.16 | -97.54 | 0 | 0 | 0 | 1.07 | -67.11 | -97.5 | 0.42 | 82.61 | 500.0 | 0.08 | 14.29 | -42.86 | 0.21 | 0.0 | -4.55 | 0.01 | 0.0 | 0.0 | 10.00 | 124.17 | -95.89 |
| 20Q2 (6) | -0.12 | 70.73 | -127.27 | -0.17 | 19.05 | 83.17 | -0.03 | 94.55 | 94.44 | 0.01 | 133.33 | -95.0 | -0.29 | 53.23 | 49.12 | 0.19 | -9.52 | 111.11 | 0 | 0 | 0 | 3.26 | -13.88 | 125.62 | 0.23 | 147.92 | 53.33 | 0.07 | 118.92 | -66.67 | 0.21 | -8.7 | 0.0 | 0.01 | 0.0 | -50.0 | -41.38 | 0 | -141.38 |
| 20Q1 (5) | -0.41 | -156.25 | -157.75 | -0.21 | 27.59 | -31.25 | -0.55 | 15.38 | -1733.33 | -0.03 | 25.0 | -160.0 | -0.62 | -37.78 | -212.73 | 0.21 | -16.0 | 31.25 | 0 | 0 | 0 | 3.79 | -22.37 | 48.78 | -0.48 | -6.67 | -1300.0 | -0.37 | 36.21 | -1025.0 | 0.23 | -4.17 | 9.52 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.16 | -117.78 | 0.0 | -0.29 | 84.97 | 0.0 | -0.65 | -136.72 | 0.0 | -0.04 | 55.56 | 0.0 | -0.45 | 56.31 | 0.0 | 0.25 | -91.2 | 0.0 | 0 | 0 | 0.0 | 4.88 | -88.62 | 0.0 | -0.45 | -742.86 | 0.0 | -0.58 | -514.29 | 0.0 | 0.24 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.9 | 104.55 | 0.0 | -1.93 | -91.09 | 0.0 | 1.77 | 427.78 | 0.0 | -0.09 | -145.0 | 0.0 | -1.03 | -80.7 | 0.0 | 2.84 | 3055.56 | 0.0 | 0 | 0 | 0.0 | 42.90 | 2864.89 | 0.0 | 0.07 | -53.33 | 0.0 | 0.14 | -33.33 | 0.0 | 0.22 | 4.76 | 0.0 | 0.01 | -50.0 | 0.0 | 243.24 | 143.24 | 0.0 |
| 19Q2 (2) | 0.44 | -38.03 | 0.0 | -1.01 | -531.25 | 0.0 | -0.54 | -1700.0 | 0.0 | 0.2 | 300.0 | 0.0 | -0.57 | -203.64 | 0.0 | 0.09 | -43.75 | 0.0 | 0 | 0 | 0.0 | 1.45 | -43.21 | 0.0 | 0.15 | 275.0 | 0.0 | 0.21 | 425.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 100.00 | -61.97 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 262.96 | 0.0 | 0.0 |
