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) | 2.41 | -63.04 | 3.32 | 0 | -2.59 | 0 | 0.24 | 0 | 5.73 | 22.96 | 0.36 | 16.13 | 0 | 0 | 2.23 | -2.03 | 4.46 | 21.2 | 4.35 | 14.78 | 0.43 | 2.38 | 0.07 | 40.0 | 49.69 | -67.53 |
| 2022 (9) | 6.52 | 189.78 | -1.86 | 0 | -2.32 | 0 | -0.2 | 0 | 4.66 | 0 | 0.31 | -94.18 | 0 | 0 | 2.28 | -95.67 | 3.68 | 17.57 | 3.79 | 49.8 | 0.42 | 13.51 | 0.05 | 25.0 | 153.05 | 99.99 |
| 2021 (8) | 2.25 | -41.71 | -3.14 | 0 | -1.34 | 0 | -0.13 | 0 | -0.89 | 0 | 5.33 | 1139.53 | 0 | 0 | 52.67 | 1101.56 | 3.13 | -25.12 | 2.53 | -21.43 | 0.37 | -5.13 | 0.04 | 33.33 | 76.53 | -27.83 |
| 2020 (7) | 3.86 | 7.22 | -1.45 | 0 | -2.92 | 0 | 0.22 | 22.22 | 2.41 | 0 | 0.43 | 4.88 | 0 | 0 | 4.38 | -7.1 | 4.18 | 12.97 | 3.22 | 4.21 | 0.39 | 11.43 | 0.03 | 0.0 | 106.04 | 2.21 |
| 2019 (6) | 3.6 | 39.0 | -4.58 | 0 | 3.4 | 0 | 0.18 | 0 | -0.98 | 0 | 0.41 | 41.38 | 0 | 0 | 4.72 | 24.3 | 3.7 | 20.92 | 3.09 | 10.36 | 0.35 | 59.09 | 0.03 | 0.0 | 103.75 | 22.17 |
| 2018 (5) | 2.59 | 54.17 | -1.21 | 0 | -1.37 | 0 | -0.16 | 0 | 1.38 | 0 | 0.29 | -75.0 | 0 | 0 | 3.80 | -79.25 | 3.06 | 24.9 | 2.8 | 50.54 | 0.22 | -4.35 | 0.03 | 0.0 | 84.92 | 7.16 |
| 2017 (4) | 1.68 | -18.05 | -1.98 | 0 | -0.24 | 0 | -0.15 | 0 | -0.3 | 0 | 1.16 | 300.0 | 0 | 0 | 18.30 | 216.09 | 2.45 | 39.2 | 1.86 | 24.0 | 0.23 | 21.05 | 0.03 | -50.0 | 79.25 | -32.35 |
| 2016 (3) | 2.05 | 412.5 | -0.3 | 0 | 0.94 | 0 | 0.46 | 12.2 | 1.75 | 993.75 | 0.29 | 81.25 | 0 | 0 | 5.79 | 0.57 | 1.76 | 780.0 | 1.5 | 525.0 | 0.19 | 5.56 | 0.06 | -25.0 | 117.14 | 46.43 |
| 2015 (2) | 0.4 | -58.33 | -0.24 | 0 | 0 | 0 | 0.41 | 1266.67 | 0.16 | -77.14 | 0.16 | -33.33 | 0 | 0 | 5.76 | -50.36 | 0.2 | 900.0 | 0.24 | 41.18 | 0.18 | 38.46 | 0.08 | 0.0 | 80.00 | -68.33 |
| 2014 (1) | 0.96 | 0 | -0.26 | 0 | 0 | 0 | 0.03 | 0 | 0.7 | 0 | 0.24 | 0 | 0 | 0 | 11.59 | 0 | 0.02 | -88.89 | 0.17 | -15.0 | 0.13 | 0 | 0.08 | 0 | 252.63 | 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) | 1.73 | 232.69 | -18.01 | -0.4 | 50.62 | 75.9 | -0.03 | 98.82 | -200.0 | 0.51 | 440.0 | -1.92 | 1.33 | 558.62 | 195.56 | 0.06 | -25.0 | 20.0 | 0 | 0 | 0 | 1.16 | -37.57 | 13.06 | 1.69 | 15.75 | -17.96 | 1.13 | -26.62 | -27.56 | 0.12 | 20.0 | 9.09 | 0.02 | 100.0 | 100.0 | 136.22 | 332.24 | 8.46 |
| 23Q3 (19) | 0.52 | 36.84 | -67.7 | -0.81 | -162.31 | -187.1 | -2.54 | -25300.0 | -69.33 | -0.15 | -7.14 | 62.5 | -0.29 | -117.26 | -111.42 | 0.08 | -42.86 | -42.86 | 0 | 0 | 0 | 1.85 | -53.97 | -57.28 | 1.46 | 67.82 | 124.62 | 1.54 | 55.56 | 52.48 | 0.1 | 0.0 | -9.09 | 0.01 | -50.0 | 0.0 | 31.52 | -7.94 | -77.88 |
| 23Q2 (18) | 0.38 | 280.95 | -73.43 | 1.3 | -59.63 | 1028.57 | -0.01 | 0.0 | 96.43 | -0.14 | -800.0 | -55.56 | 1.68 | -44.19 | 30.23 | 0.14 | 100.0 | 55.56 | 0 | 0 | 0 | 4.02 | 79.89 | 34.1 | 0.87 | 93.33 | 19.18 | 0.99 | 41.43 | 20.73 | 0.1 | 0.0 | -9.09 | 0.02 | 0.0 | 100.0 | 34.23 | 233.68 | -77.5 |
| 23Q1 (17) | -0.21 | -109.95 | -115.44 | 3.22 | 293.98 | 428.57 | -0.01 | 0.0 | 98.08 | 0.02 | -96.15 | 108.7 | 3.01 | 568.89 | 692.11 | 0.07 | 40.0 | 75.0 | 0 | 0 | 0 | 2.24 | 118.72 | 38.66 | 0.45 | -78.16 | 87.5 | 0.7 | -55.13 | 75.0 | 0.1 | -9.09 | 0.0 | 0.02 | 100.0 | 100.0 | -25.61 | -120.39 | -109.6 |
| 22Q4 (16) | 2.11 | 31.06 | 58.65 | -1.66 | -278.49 | -112.82 | -0.01 | 99.33 | 99.18 | 0.52 | 230.0 | 1833.33 | 0.45 | -82.28 | -18.18 | 0.05 | -64.29 | -80.77 | 0 | 0 | 0 | 1.02 | -76.41 | -85.69 | 2.06 | 216.92 | 43.06 | 1.56 | 54.46 | 27.87 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 125.60 | -11.85 | 25.6 |
| 22Q3 (15) | 1.61 | 12.59 | 973.33 | 0.93 | 764.29 | -29.01 | -1.5 | -435.71 | 50.66 | -0.4 | -344.44 | -700.0 | 2.54 | 96.9 | 73.97 | 0.14 | 55.56 | -63.16 | 0 | 0 | 0 | 4.33 | 44.48 | -74.91 | 0.65 | -10.96 | 66.67 | 1.01 | 23.17 | 206.06 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 142.48 | -6.34 | 317.94 |
| 22Q2 (14) | 1.43 | 5.15 | 308.57 | -0.14 | 85.71 | -134.15 | -0.28 | 46.15 | -460.0 | -0.09 | 60.87 | -280.0 | 1.29 | 239.47 | 69.74 | 0.09 | 125.0 | -59.09 | 0 | 0 | 0 | 3.00 | 86.0 | -70.82 | 0.73 | 204.17 | 17.74 | 0.82 | 105.0 | 95.24 | 0.11 | 10.0 | 57.14 | 0.01 | 0.0 | 0.0 | 152.13 | -42.95 | 117.33 |
| 22Q1 (13) | 1.36 | 2.26 | 223.81 | -0.98 | -25.64 | 75.98 | -0.52 | 57.38 | -117.45 | -0.23 | -666.67 | -109.09 | 0.38 | -30.91 | 110.38 | 0.04 | -84.62 | -99.11 | 0 | 0 | 0 | 1.61 | -77.42 | -99.23 | 0.24 | -83.33 | -64.71 | 0.4 | -67.21 | -28.57 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 266.67 | 166.67 | 319.05 |
| 21Q4 (12) | 1.33 | 786.67 | -16.35 | -0.78 | -159.54 | -47.17 | -1.22 | 59.87 | -6000.0 | -0.03 | 40.0 | -127.27 | 0.55 | -62.33 | -48.11 | 0.26 | -31.58 | -10.34 | 0 | 0 | 0 | 7.14 | -58.65 | -24.88 | 1.44 | 269.23 | -8.86 | 1.22 | 269.7 | 5.17 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | 193.33 | -20.13 |
| 21Q3 (11) | 0.15 | -57.14 | -74.14 | 1.31 | 219.51 | 789.47 | -3.04 | -5980.0 | -28.27 | -0.05 | -200.0 | -138.46 | 1.46 | 92.11 | 274.36 | 0.38 | 72.73 | 1800.0 | 0 | 0 | 0 | 17.27 | 68.02 | 2240.45 | 0.39 | -37.1 | -65.49 | 0.33 | -21.43 | -59.76 | 0.1 | 42.86 | 0.0 | 0.01 | 0.0 | 0.0 | 34.09 | -51.3 | -45.34 |
| 21Q2 (10) | 0.35 | -16.67 | -77.85 | 0.41 | 110.05 | 149.4 | -0.05 | -101.68 | 85.29 | 0.05 | 145.45 | -58.33 | 0.76 | 120.77 | 1.33 | 0.22 | -95.08 | 1000.0 | 0 | 0 | 0 | 10.28 | -95.1 | 974.3 | 0.62 | -8.82 | -29.55 | 0.42 | -25.0 | -34.38 | 0.07 | -22.22 | -30.0 | 0.01 | 0.0 | 0.0 | 70.00 | 10.0 | -66.77 |
| 21Q1 (9) | 0.42 | -73.58 | 320.0 | -4.08 | -669.81 | -4180.0 | 2.98 | 15000.0 | 1668.42 | -0.11 | -200.0 | 21.43 | -3.66 | -445.28 | -1930.0 | 4.47 | 1441.38 | 4370.0 | 0 | 0 | 0 | 209.86 | 2107.14 | 4013.24 | 0.68 | -56.96 | 13.33 | 0.56 | -51.72 | -5.08 | 0.09 | -10.0 | -10.0 | 0.01 | 0.0 | 0.0 | 63.64 | -49.17 | 345.45 |
| 20Q4 (8) | 1.59 | 174.14 | 16.91 | -0.53 | -178.95 | -194.64 | -0.02 | 99.16 | 0.0 | 0.11 | -15.38 | -50.0 | 1.06 | 171.79 | -44.79 | 0.29 | 1350.0 | 625.0 | 0 | 0 | 0 | 9.51 | 1188.36 | 489.51 | 1.58 | 39.82 | 31.67 | 1.16 | 41.46 | 27.47 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 125.20 | 100.75 | -7.02 |
| 20Q3 (7) | 0.58 | -63.29 | -56.06 | -0.19 | 77.11 | -108.33 | -2.37 | -597.06 | -7.73 | 0.13 | 8.33 | 550.0 | 0.39 | -48.0 | -89.17 | 0.02 | 0.0 | -77.78 | 0 | 0 | 0 | 0.74 | -22.88 | -77.86 | 1.13 | 28.41 | -16.3 | 0.82 | 28.12 | -29.91 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 62.37 | -70.4 | -40.0 |
| 20Q2 (6) | 1.58 | 1480.0 | -53.67 | -0.83 | -930.0 | 89.37 | -0.34 | -78.95 | -1600.0 | 0.12 | 185.71 | 1300.0 | 0.75 | 275.0 | 117.05 | 0.02 | -80.0 | -83.33 | 0 | 0 | 0 | 0.96 | -81.24 | -85.57 | 0.88 | 46.67 | 37.5 | 0.64 | 8.47 | 18.52 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 210.67 | 1374.67 | -60.46 |
| 20Q1 (5) | 0.1 | -92.65 | 104.03 | 0.1 | -82.14 | -74.36 | -0.19 | -850.0 | -103.37 | -0.14 | -163.64 | -180.0 | 0.2 | -89.58 | 109.57 | 0.1 | 150.0 | -37.5 | 0 | 0 | 0 | 5.10 | 216.33 | -45.79 | 0.6 | -50.0 | 17.65 | 0.59 | -35.16 | 25.53 | 0.1 | 11.11 | 25.0 | 0.01 | 0.0 | 0.0 | 14.29 | -89.39 | 103.23 |
| 19Q4 (4) | 1.36 | 3.03 | 0.0 | 0.56 | -75.44 | 0.0 | -0.02 | 99.09 | 0.0 | 0.22 | 1000.0 | 0.0 | 1.92 | -46.67 | 0.0 | 0.04 | -55.56 | 0.0 | 0 | 0 | 0.0 | 1.61 | -51.61 | 0.0 | 1.2 | -11.11 | 0.0 | 0.91 | -22.22 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 134.65 | 29.55 | 0.0 |
| 19Q3 (3) | 1.32 | -61.29 | 0.0 | 2.28 | 129.19 | 0.0 | -2.2 | -10900.0 | 0.0 | 0.02 | 300.0 | 0.0 | 3.6 | 181.82 | 0.0 | 0.09 | -25.0 | 0.0 | 0 | 0 | 0.0 | 3.33 | -49.72 | 0.0 | 1.35 | 110.94 | 0.0 | 1.17 | 116.67 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 103.94 | -80.49 | 0.0 |
| 19Q2 (2) | 3.41 | 237.5 | 0.0 | -7.81 | -2102.56 | 0.0 | -0.02 | -100.35 | 0.0 | -0.01 | 80.0 | 0.0 | -4.4 | -110.53 | 0.0 | 0.12 | -25.0 | 0.0 | 0 | 0 | 0.0 | 6.63 | -29.56 | 0.0 | 0.64 | 25.49 | 0.0 | 0.54 | 14.89 | 0.0 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 532.81 | 220.31 | 0.0 |
| 19Q1 (1) | -2.48 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 5.64 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -2.09 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.41 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -442.86 | 0.0 | 0.0 |
