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) | 0.58 | -74.11 | -0.79 | 0 | -2.0 | 0 | 0.01 | -87.5 | -0.21 | 0 | 1.67 | -59.66 | 0 | 0 | 17.67 | -48.56 | -2.81 | 0 | -2.6 | 0 | 2.37 | -15.96 | 0.07 | -12.5 | 0.00 | 0 |
| 2022 (9) | 2.24 | 34.13 | -4.8 | 0 | 0.32 | -97.5 | 0.08 | 300.0 | -2.56 | 0 | 4.14 | -23.76 | 0 | 0 | 34.36 | -19.9 | -2.5 | 0 | -3.55 | 0 | 2.82 | 11.46 | 0.08 | 60.0 | 0.00 | 0 |
| 2021 (8) | 1.67 | -32.11 | -5.48 | 0 | 12.8 | 0 | 0.02 | 0 | -3.81 | 0 | 5.43 | 87.24 | -0.6 | 0 | 42.89 | 149.95 | -2.4 | 0 | -2.91 | 0 | 2.53 | 9.05 | 0.05 | 0.0 | 0.00 | 0 |
| 2020 (7) | 2.46 | 29.47 | -3.07 | 0 | -1.79 | 0 | -0.05 | 0 | -0.61 | 0 | 2.9 | -28.57 | 0 | 0 | 17.16 | -41.12 | 2.09 | 28.22 | 1.26 | 5.88 | 2.32 | 21.47 | 0.05 | 0.0 | 67.77 | 12.35 |
| 2019 (6) | 1.9 | 86.27 | -4.15 | 0 | 7.04 | 26.85 | 0.07 | 0 | -2.25 | 0 | 4.06 | -30.83 | 0 | 0 | 29.15 | -40.62 | 1.63 | -17.68 | 1.19 | -15.0 | 1.91 | 69.03 | 0.05 | 66.67 | 60.32 | 51.38 |
| 2018 (5) | 1.02 | -63.04 | -6.19 | 0 | 5.55 | -11.48 | 0 | 0 | -5.17 | 0 | 5.87 | -24.36 | 0 | 0 | 49.08 | -36.5 | 1.98 | -45.6 | 1.4 | -42.39 | 1.13 | 82.26 | 0.03 | 50.0 | 39.84 | -55.68 |
| 2017 (4) | 2.76 | 0 | -7.79 | 0 | 6.27 | 64.14 | 0.06 | -85.0 | -5.03 | 0 | 7.76 | 251.13 | 0 | 0 | 77.29 | 76.96 | 3.64 | 175.76 | 2.43 | 138.24 | 0.62 | 51.22 | 0.02 | 100.0 | 89.90 | 0 |
| 2016 (3) | -0.38 | 0 | -2.57 | 0 | 3.82 | 2446.67 | 0.4 | 233.33 | -2.95 | 0 | 2.21 | 550.0 | 0 | 0 | 43.68 | 133.79 | 1.32 | 131.58 | 1.02 | 117.02 | 0.41 | 583.33 | 0.01 | 0 | -26.39 | 0 |
| 2015 (2) | 0.68 | 1260.0 | -0.38 | 0 | 0.15 | -11.76 | 0.12 | 1100.0 | 0.3 | 0 | 0.34 | 78.95 | 0 | 0 | 18.68 | -21.34 | 0.57 | 1040.0 | 0.47 | 1075.0 | 0.06 | 50.0 | 0 | 0 | 128.30 | 105.28 |
| 2014 (1) | 0.05 | 0 | -0.19 | 0 | 0.17 | 0 | 0.01 | 0 | -0.14 | 0 | 0.19 | 0 | 0 | 0 | 23.75 | 0 | 0.05 | 0 | 0.04 | 0 | 0.04 | 0 | 0 | 0 | 62.50 | 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) | -0.2 | -281.82 | -154.05 | -0.71 | -184.0 | -118.39 | 2.64 | 88.57 | 306.25 | 0.02 | 200.0 | -80.0 | -0.91 | -550.0 | -121.51 | 0.64 | 106.45 | -26.44 | 0 | 0 | 0 | 23.19 | 58.58 | -28.04 | -0.53 | 1.85 | 11.67 | -0.45 | 19.64 | 76.68 | 0.54 | -6.9 | -25.0 | 0.01 | -50.0 | -50.0 | -200.00 | -172.73 | 0 |
| 23Q3 (19) | 0.11 | -54.17 | -93.82 | -0.25 | -308.33 | 71.26 | 1.4 | 333.33 | 1172.73 | -0.02 | -300.0 | 0 | -0.14 | -138.89 | -115.38 | 0.31 | 210.0 | -73.5 | 0 | 0 | 0 | 14.62 | 229.01 | -62.38 | -0.54 | 44.33 | -116.0 | -0.56 | 34.88 | -180.0 | 0.58 | -4.92 | -19.44 | 0.02 | 0.0 | 0.0 | 275.00 | 0 | -16.57 |
| 23Q2 (18) | 0.24 | -44.19 | -45.45 | 0.12 | 140.0 | 107.41 | -0.6 | 88.95 | -154.55 | 0.01 | 200.0 | 133.33 | 0.36 | -25.0 | 130.51 | 0.1 | -83.87 | -91.74 | 0 | 0 | 0 | 4.44 | -83.37 | -86.34 | -0.97 | -25.97 | -106.38 | -0.86 | -19.44 | -126.32 | 0.61 | -4.69 | -12.86 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | 0.43 | 16.22 | 226.47 | 0.05 | -98.7 | 100.81 | -5.43 | -324.22 | -1492.31 | -0.01 | -110.0 | -200.0 | 0.48 | -88.65 | 107.37 | 0.62 | -28.74 | -29.55 | 0 | 0 | 0 | 26.72 | -17.06 | -20.43 | -0.77 | -28.33 | 34.19 | -0.72 | 62.69 | 30.77 | 0.64 | -11.11 | -5.88 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.37 | -79.21 | 223.33 | 3.86 | 543.68 | 601.3 | -1.28 | -1263.64 | -133.51 | 0.1 | 0 | 0 | 4.23 | 364.84 | 495.33 | 0.87 | -25.64 | 14.47 | 0 | 0 | 0 | 32.22 | -17.1 | 11.08 | -0.6 | -140.0 | 54.89 | -1.93 | -865.0 | -27.81 | 0.72 | 0.0 | 9.09 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 1.78 | 304.55 | 559.26 | -0.87 | 46.3 | 7.45 | 0.11 | -90.0 | -97.05 | 0 | 100.0 | 0 | 0.91 | 177.12 | 235.82 | 1.17 | -3.31 | 105.26 | 0 | 0 | 100.0 | 38.87 | 19.5 | 123.68 | -0.25 | 46.81 | 69.88 | -0.2 | 47.37 | 77.53 | 0.72 | 2.86 | 12.5 | 0.02 | 0.0 | 100.0 | 329.63 | 154.71 | 0 |
| 22Q2 (14) | 0.44 | 229.41 | -67.88 | -1.62 | 73.74 | -174.58 | 1.1 | 182.05 | -33.73 | -0.03 | -400.0 | 0 | -1.18 | 81.87 | -251.28 | 1.21 | 37.5 | 128.3 | 0 | 0 | 0 | 32.53 | -3.16 | 95.16 | -0.47 | 59.83 | -327.27 | -0.38 | 63.46 | -11.76 | 0.7 | 2.94 | 12.9 | 0.02 | 0.0 | 100.0 | 129.41 | 0 | -72.61 |
| 22Q1 (13) | -0.34 | -13.33 | -203.03 | -6.17 | -701.3 | -94.64 | 0.39 | -89.79 | -89.14 | 0.01 | 0 | -50.0 | -6.51 | -508.41 | -129.23 | 0.88 | 15.79 | -75.35 | 0 | 0 | 0 | 33.59 | 15.79 | -66.32 | -1.17 | 12.03 | -800.0 | -1.04 | 31.13 | -550.0 | 0.68 | 3.03 | 9.68 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | -0.3 | -211.11 | -119.23 | -0.77 | 18.09 | 50.32 | 3.82 | 2.41 | 297.92 | 0 | 0 | 0 | -1.07 | -59.7 | -10800.0 | 0.76 | 33.33 | -28.3 | 0 | 100.0 | 0 | 29.01 | 66.92 | 7.82 | -1.33 | -60.24 | -220.91 | -1.51 | -69.66 | -318.84 | 0.66 | 3.12 | 6.45 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | 0.27 | -80.29 | -15.62 | -0.94 | -59.32 | -123.81 | 3.73 | 124.7 | 543.1 | 0 | 0 | 100.0 | -0.67 | -185.9 | -570.0 | 0.57 | 7.55 | 72.73 | -0.6 | 0 | 0 | 17.38 | 4.27 | 133.29 | -0.83 | -654.55 | -293.02 | -0.89 | -161.76 | -523.81 | 0.64 | 3.23 | 10.34 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 1.37 | 315.15 | 179.59 | -0.59 | 81.39 | -145.83 | 1.66 | -53.76 | 1483.33 | 0 | -100.0 | -100.0 | 0.78 | 127.46 | 212.0 | 0.53 | -85.15 | 165.0 | 0 | 0 | 0 | 16.67 | -83.29 | 285.83 | -0.11 | 15.38 | -121.57 | -0.34 | -112.5 | -206.25 | 0.62 | 0.0 | 8.77 | 0.01 | 0.0 | 0.0 | 472.41 | 572.83 | 767.7 |
| 21Q1 (9) | 0.33 | -78.85 | 230.0 | -3.17 | -104.52 | -272.94 | 3.59 | 273.96 | 211.84 | 0.02 | 0 | 300.0 | -2.84 | -28500.0 | -278.67 | 3.57 | 236.79 | 174.62 | 0 | 0 | 0 | 99.72 | 270.66 | 199.16 | -0.13 | -111.82 | -360.0 | -0.16 | -123.19 | -633.33 | 0.62 | 0.0 | 12.73 | 0.01 | 0.0 | -50.0 | 70.21 | -40.59 | 321.28 |
| 20Q4 (8) | 1.56 | 387.5 | 225.0 | -1.55 | -269.05 | 14.84 | 0.96 | 65.52 | -77.36 | 0 | 100.0 | -100.0 | 0.01 | 110.0 | 100.75 | 1.06 | 221.21 | 39.47 | 0 | 0 | 100.0 | 26.90 | 261.16 | 49.39 | 1.1 | 155.81 | 587.5 | 0.69 | 228.57 | 245.0 | 0.62 | 6.9 | 16.98 | 0.01 | 0.0 | 0.0 | 118.18 | 195.45 | 82.2 |
| 20Q3 (7) | 0.32 | -34.69 | -73.33 | -0.42 | -75.0 | 47.5 | 0.58 | 583.33 | 728.57 | -0.05 | -600.0 | 77.27 | -0.1 | -140.0 | -125.0 | 0.33 | 65.0 | -59.76 | 0 | 0 | -100.0 | 7.45 | 72.45 | -62.3 | 0.43 | -15.69 | -57.84 | 0.21 | -34.38 | -68.18 | 0.58 | 1.75 | 18.37 | 0.01 | 0.0 | 0.0 | 40.00 | -26.53 | -61.33 |
| 20Q2 (6) | 0.49 | 390.0 | 58.06 | -0.24 | 71.76 | 11.11 | -0.12 | 96.26 | -112.5 | 0.01 | 200.0 | 120.0 | 0.25 | 133.33 | 525.0 | 0.2 | -84.62 | -83.61 | 0 | 0 | 0 | 4.32 | -87.04 | -89.59 | 0.51 | 920.0 | 45.71 | 0.32 | 966.67 | 10.34 | 0.57 | 3.64 | 21.28 | 0.01 | -50.0 | 0.0 | 54.44 | 226.67 | 35.23 |
| 20Q1 (5) | 0.1 | -79.17 | 200.0 | -0.85 | 53.3 | 32.54 | -3.21 | -175.71 | -280.34 | -0.01 | -103.12 | -200.0 | -0.75 | 44.03 | 44.85 | 1.3 | 71.05 | 3.17 | 0 | 100.0 | 0 | 33.33 | 85.09 | -30.69 | 0.05 | -68.75 | -50.0 | 0.03 | -85.0 | -25.0 | 0.55 | 3.77 | 27.91 | 0.02 | 100.0 | 100.0 | 16.67 | -74.31 | 180.0 |
| 19Q4 (4) | 0.48 | -60.0 | 0.0 | -1.82 | -127.5 | 0.0 | 4.24 | 5957.14 | 0.0 | 0.32 | 245.45 | 0.0 | -1.34 | -435.0 | 0.0 | 0.76 | -7.32 | 0.0 | -0.46 | -200.0 | 0.0 | 18.01 | -8.85 | 0.0 | 0.16 | -84.31 | 0.0 | 0.2 | -69.7 | 0.0 | 0.53 | 8.16 | 0.0 | 0.01 | 0.0 | 0.0 | 64.86 | -37.3 | 0.0 |
| 19Q3 (3) | 1.2 | 287.1 | 0.0 | -0.8 | -196.3 | 0.0 | 0.07 | -92.71 | 0.0 | -0.22 | -340.0 | 0.0 | 0.4 | 900.0 | 0.0 | 0.82 | -32.79 | 0.0 | 0.46 | 0 | 0.0 | 19.76 | -52.38 | 0.0 | 1.02 | 191.43 | 0.0 | 0.66 | 127.59 | 0.0 | 0.49 | 4.26 | 0.0 | 0.01 | 0.0 | 0.0 | 103.45 | 156.95 | 0.0 |
| 19Q2 (2) | 0.31 | 410.0 | 0.0 | -0.27 | 78.57 | 0.0 | 0.96 | -46.07 | 0.0 | -0.05 | -600.0 | 0.0 | 0.04 | 102.94 | 0.0 | 1.22 | -3.17 | 0.0 | 0 | 0 | 0.0 | 41.50 | -13.71 | 0.0 | 0.35 | 250.0 | 0.0 | 0.29 | 625.0 | 0.0 | 0.47 | 9.3 | 0.0 | 0.01 | 0.0 | 0.0 | 40.26 | 293.25 | 0.0 |
| 19Q1 (1) | -0.1 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 48.09 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -20.83 | 0.0 | 0.0 |
