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) | 0.65 | 0 | 1.46 | -28.43 | -2.15 | 0 | -0.88 | 0 | 2.11 | 13.44 | 0.4 | -59.6 | 0 | 0 | 3.00 | -46.14 | 0.46 | -84.77 | 0.57 | -81.06 | 0.82 | 0.0 | 0.09 | -18.18 | 43.92 | 0 |
| 2022 (9) | -0.18 | 0 | 2.04 | 0 | -2.76 | 0 | -0.08 | 0 | 1.86 | -7.0 | 0.99 | 11.24 | 0 | 0 | 5.57 | 41.91 | 3.02 | -55.65 | 3.01 | -44.57 | 0.82 | 30.16 | 0.11 | -31.25 | -4.57 | 0 |
| 2021 (8) | 8.91 | 352.28 | -6.91 | 0 | -0.88 | 0 | 0 | 0 | 2.0 | 48.15 | 0.89 | 71.15 | 0 | 0 | 3.93 | -12.42 | 6.81 | 322.98 | 5.43 | 341.46 | 0.63 | 3.28 | 0.16 | 6.67 | 143.25 | 44.7 |
| 2020 (7) | 1.97 | -10.45 | -0.62 | 0 | -0.62 | 0 | 0.03 | 0 | 1.35 | 8.0 | 0.52 | -20.0 | 0 | 0 | 4.48 | -27.93 | 1.61 | 62.63 | 1.23 | 48.19 | 0.61 | -7.58 | 0.15 | 7.14 | 98.99 | -26.65 |
| 2019 (6) | 2.2 | 0 | -0.95 | 0 | -0.8 | 0 | -0.02 | 0 | 1.25 | 0 | 0.65 | 30.0 | 0 | 0 | 6.22 | 20.67 | 0.99 | 25.32 | 0.83 | 7.79 | 0.66 | 13.79 | 0.14 | -17.65 | 134.97 | 0 |
| 2018 (5) | -0.91 | 0 | -0.6 | 0 | 0.85 | 0 | 0.03 | 0 | -1.51 | 0 | 0.5 | -21.88 | 0.04 | 300.0 | 5.15 | -18.81 | 0.79 | -39.23 | 0.77 | -25.96 | 0.58 | 7.41 | 0.17 | 6.25 | -59.87 | 0 |
| 2017 (4) | 2.21 | 114.56 | -0.73 | 0 | -0.82 | 0 | 0 | 0 | 1.48 | 311.11 | 0.64 | 36.17 | 0.01 | 0 | 6.35 | 20.77 | 1.3 | 16.07 | 1.04 | 11.83 | 0.54 | 0.0 | 0.16 | 45.45 | 127.01 | 94.83 |
| 2016 (3) | 1.03 | 53.73 | -0.67 | 0 | 0.12 | 0 | -0.01 | 0 | 0.36 | 3500.0 | 0.47 | -7.84 | -0.02 | 0 | 5.26 | -23.0 | 1.12 | 77.78 | 0.93 | 66.07 | 0.54 | -15.62 | 0.11 | 37.5 | 65.19 | 24.54 |
| 2015 (2) | 0.67 | -27.17 | -0.66 | 0 | -0.55 | 0 | 0 | 0 | 0.01 | -93.33 | 0.51 | -17.74 | 0.02 | 0 | 6.83 | -16.31 | 0.63 | -11.27 | 0.56 | -13.85 | 0.64 | -8.57 | 0.08 | 14.29 | 52.34 | -19.21 |
| 2014 (1) | 0.92 | -30.3 | -0.77 | 0 | 0.02 | 0 | 0.01 | 0 | 0.15 | -58.33 | 0.62 | -15.07 | 0 | 0 | 8.16 | -21.89 | 0.71 | 16.39 | 0.65 | 6.56 | 0.7 | 7.69 | 0.07 | 250.0 | 64.79 | -37.17 |
| 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) | 0.53 | 55.88 | 296.3 | -0.18 | -108.11 | -238.46 | -0.06 | 97.04 | 91.04 | 0 | 100.0 | -100.0 | 0.35 | -86.33 | 350.0 | 0.1 | 900.0 | -41.18 | 0 | 0 | 0 | 3.03 | 1012.12 | -38.86 | 0.21 | -40.0 | 400.0 | 0.1 | -73.68 | 152.63 | 0.18 | -10.0 | -14.29 | 0.02 | 0.0 | 0.0 | 176.67 | 211.76 | 126.17 |
| 23Q3 (19) | 0.34 | 30.77 | 173.91 | 2.22 | 281.97 | 32.14 | -2.03 | -6666.67 | -4.1 | -0.88 | 0 | -633.33 | 2.56 | 366.67 | 109.84 | 0.01 | -95.24 | -95.83 | 0 | 0 | 0 | 0.27 | -95.41 | -95.94 | 0.35 | 118.75 | 25.0 | 0.38 | 2.7 | -32.14 | 0.2 | -9.09 | -4.76 | 0.02 | 0.0 | 0.0 | 56.67 | 32.95 | 197.32 |
| 23Q2 (18) | 0.26 | 154.17 | -35.0 | -1.22 | -290.62 | -438.89 | -0.03 | 0.0 | -200.0 | 0 | -100.0 | -100.0 | -0.96 | -700.0 | -226.32 | 0.21 | 162.5 | -46.15 | 0 | 0 | 0 | 5.93 | 108.37 | -21.36 | 0.16 | 161.54 | -85.71 | 0.37 | 237.04 | -63.73 | 0.22 | 0.0 | 4.76 | 0.02 | 0.0 | -33.33 | 42.62 | 0 | 34.26 |
| 23Q1 (17) | -0.48 | -77.78 | -400.0 | 0.64 | 392.31 | 592.31 | -0.03 | 95.52 | 76.92 | 0.01 | -91.67 | 104.55 | 0.16 | 214.29 | 433.33 | 0.08 | -52.94 | -57.89 | 0 | 0 | 0 | 2.85 | -42.56 | -16.24 | -0.26 | -271.43 | -115.29 | -0.27 | -42.11 | -116.56 | 0.22 | 4.76 | 15.79 | 0.02 | 0.0 | -50.0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (16) | -0.27 | 41.3 | -107.38 | 0.13 | -92.26 | 103.39 | -0.67 | 65.64 | -615.38 | 0.12 | 200.0 | 400.0 | -0.14 | -111.48 | 22.22 | 0.17 | -29.17 | -26.09 | 0 | 0 | 0 | 4.96 | -26.07 | 43.3 | -0.07 | -125.0 | -103.15 | -0.19 | -133.93 | -110.86 | 0.21 | 0.0 | 16.67 | 0.02 | 0.0 | -50.0 | -675.00 | -1059.24 | -463.32 |
| 22Q3 (15) | -0.46 | -215.0 | -116.73 | 1.68 | 366.67 | 263.11 | -1.95 | -19400.0 | -72.57 | -0.12 | -185.71 | -400.0 | 1.22 | 60.53 | -29.07 | 0.24 | -38.46 | 4.35 | 0 | 0 | 0 | 6.70 | -11.13 | 78.38 | 0.28 | -75.0 | -86.47 | 0.56 | -45.1 | -66.67 | 0.21 | 0.0 | 31.25 | 0.02 | -33.33 | -50.0 | -58.23 | -283.42 | -139.81 |
| 22Q2 (14) | 0.4 | 150.0 | -74.84 | 0.36 | 376.92 | 127.69 | -0.01 | 92.31 | -111.11 | 0.14 | 163.64 | 600.0 | 0.76 | 2433.33 | 162.07 | 0.39 | 105.26 | 39.29 | 0 | 0 | 0 | 7.54 | 121.94 | 61.38 | 1.12 | -34.12 | -38.46 | 1.02 | -37.42 | -27.14 | 0.21 | 10.53 | 50.0 | 0.03 | -25.0 | -25.0 | 31.75 | 269.05 | -68.45 |
| 22Q1 (13) | 0.16 | -95.63 | -82.42 | -0.13 | 96.61 | 82.67 | -0.13 | -200.0 | -533.33 | -0.22 | -450.0 | -1000.0 | 0.03 | 116.67 | -81.25 | 0.19 | -17.39 | 26.67 | 0 | 0 | 0 | 3.40 | -1.73 | -11.4 | 1.7 | -23.42 | 139.44 | 1.63 | -6.86 | 176.27 | 0.19 | 5.56 | 35.71 | 0.04 | 0.0 | 0.0 | 8.60 | -95.37 | -92.72 |
| 21Q4 (12) | 3.66 | 33.09 | 293.55 | -3.84 | -272.82 | -529.51 | 0.13 | 111.5 | 18.18 | -0.04 | -200.0 | -500.0 | -0.18 | -110.47 | -156.25 | 0.23 | 0.0 | 76.92 | 0 | 0 | 0 | 3.46 | -7.97 | 4.29 | 2.22 | 7.25 | 221.74 | 1.75 | 4.17 | 224.07 | 0.18 | 12.5 | 20.0 | 0.04 | 0.0 | 0.0 | 185.79 | 27.01 | 45.83 |
| 21Q3 (11) | 2.75 | 72.96 | 310.45 | -1.03 | 20.77 | -301.96 | -1.13 | -1355.56 | -76.56 | 0.04 | 100.0 | 100.0 | 1.72 | 493.1 | 45.76 | 0.23 | -17.86 | 64.29 | 0 | 0 | 0 | 3.76 | -19.6 | -19.74 | 2.07 | 13.74 | 360.0 | 1.68 | 20.0 | 409.09 | 0.16 | 14.29 | 6.67 | 0.04 | 0.0 | 0.0 | 146.28 | 45.36 | 13.53 |
| 21Q2 (10) | 1.59 | 74.73 | 253.33 | -1.3 | -73.33 | -441.67 | 0.09 | 200.0 | 400.0 | 0.02 | 200.0 | 100.0 | 0.29 | 81.25 | 38.1 | 0.28 | 86.67 | 86.67 | 0 | 0 | 0 | 4.67 | 21.85 | -11.19 | 1.82 | 156.34 | 333.33 | 1.4 | 137.29 | 337.5 | 0.14 | 0.0 | -6.67 | 0.04 | 0.0 | 0.0 | 100.63 | -14.85 | 14.05 |
| 21Q1 (9) | 0.91 | -2.15 | 750.0 | -0.75 | -22.95 | -212.5 | 0.03 | -72.73 | 150.0 | -0.02 | -300.0 | -100.0 | 0.16 | -50.0 | 142.11 | 0.15 | 15.38 | 50.0 | 0 | 0 | 0 | 3.84 | 15.68 | -29.41 | 0.71 | 2.9 | 1675.0 | 0.59 | 9.26 | 1080.0 | 0.14 | -6.67 | -6.67 | 0.04 | 0.0 | 33.33 | 118.18 | -7.23 | 294.16 |
| 20Q4 (8) | 0.93 | 38.81 | 304.35 | -0.61 | -219.61 | -281.25 | 0.11 | 117.19 | 0 | 0.01 | -50.0 | 0 | 0.32 | -72.88 | 357.14 | 0.13 | -7.14 | 18.18 | 0 | 0 | 0 | 3.32 | -29.17 | -22.52 | 0.69 | 53.33 | 176.0 | 0.54 | 63.64 | 237.5 | 0.15 | 0.0 | -6.25 | 0.04 | 0.0 | 33.33 | 127.40 | -1.12 | 93.87 |
| 20Q3 (7) | 0.67 | 48.89 | -44.17 | 0.51 | 312.5 | 440.0 | -0.64 | -2033.33 | 5.88 | 0.02 | 100.0 | 100.0 | 1.18 | 461.9 | 12.38 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | 4.68 | -11.04 | -13.85 | 0.45 | 7.14 | 25.0 | 0.33 | 3.12 | -5.71 | 0.15 | 0.0 | -6.25 | 0.04 | 0.0 | 0.0 | 128.85 | 46.03 | -40.95 |
| 20Q2 (6) | 0.45 | 421.43 | 9.76 | -0.24 | 0.0 | -20.0 | -0.03 | 50.0 | -50.0 | 0.01 | 200.0 | 133.33 | 0.21 | 155.26 | 0.0 | 0.15 | 50.0 | -21.05 | 0 | 0 | 0 | 5.26 | -3.16 | -11.36 | 0.42 | 950.0 | -19.23 | 0.32 | 540.0 | -23.81 | 0.15 | 0.0 | -11.76 | 0.04 | 33.33 | 0.0 | 88.24 | 244.96 | 35.58 |
| 20Q1 (5) | -0.14 | -160.87 | -227.27 | -0.24 | -50.0 | -14.29 | -0.06 | 0 | 40.0 | -0.01 | 0 | 0 | -0.38 | -642.86 | -280.0 | 0.1 | -9.09 | -50.0 | 0 | 0 | 0 | 5.43 | 26.98 | -48.1 | 0.04 | -84.0 | 130.77 | 0.05 | -68.75 | 150.0 | 0.15 | -6.25 | -11.76 | 0.03 | 0.0 | -25.0 | -60.87 | -192.63 | -160.87 |
| 19Q4 (4) | 0.23 | -80.83 | 0.0 | -0.16 | -6.67 | 0.0 | 0 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.07 | -93.33 | 0.0 | 0.11 | -26.67 | 0.0 | 0 | 0 | 0.0 | 4.28 | -21.25 | 0.0 | 0.25 | -30.56 | 0.0 | 0.16 | -54.29 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 65.71 | -69.88 | 0.0 |
| 19Q3 (3) | 1.2 | 192.68 | 0.0 | -0.15 | 25.0 | 0.0 | -0.68 | -3300.0 | 0.0 | 0.01 | 133.33 | 0.0 | 1.05 | 400.0 | 0.0 | 0.15 | -21.05 | 0.0 | 0 | 0 | 0.0 | 5.43 | -8.47 | 0.0 | 0.36 | -30.77 | 0.0 | 0.35 | -16.67 | 0.0 | 0.16 | -5.88 | 0.0 | 0.04 | 0.0 | 0.0 | 218.18 | 235.25 | 0.0 |
| 19Q2 (2) | 0.41 | 272.73 | 0.0 | -0.2 | 4.76 | 0.0 | -0.02 | 80.0 | 0.0 | -0.03 | 0 | 0.0 | 0.21 | 310.0 | 0.0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0.0 | 5.94 | -43.3 | 0.0 | 0.52 | 500.0 | 0.0 | 0.42 | 520.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 65.08 | -34.92 | 0.0 |
| 19Q1 (1) | 0.11 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.47 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
