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) | 1.82 | -73.89 | 9.06 | 1032.5 | -2.87 | 0 | -0.08 | 0 | 10.88 | 40.03 | 0.12 | -52.0 | -0.04 | 0 | 0.39 | -33.14 | 2.37 | -42.62 | 2.47 | -31.39 | 0.6 | -18.92 | 0.13 | -23.53 | 56.88 | -63.2 |
| 2022 (9) | 6.97 | 146.29 | 0.8 | 0 | -5.43 | 0 | 0.1 | -41.18 | 7.77 | 0 | 0.25 | 56.25 | -0.03 | 0 | 0.59 | 45.02 | 4.13 | 107.54 | 3.6 | 103.39 | 0.74 | -21.28 | 0.17 | 0.0 | 154.55 | 57.28 |
| 2021 (8) | 2.83 | -17.01 | -17.71 | 0 | 10.65 | 82.68 | 0.17 | 0 | -14.88 | 0 | 0.16 | 60.0 | -0.07 | 0 | 0.40 | 37.69 | 1.99 | 22.84 | 1.77 | -6.84 | 0.94 | -13.76 | 0.17 | 70.0 | 98.26 | -10.96 |
| 2020 (7) | 3.41 | -20.88 | -2.56 | 0 | 5.83 | 0 | -0.21 | 0 | 0.85 | -87.57 | 0.1 | -58.33 | -0.19 | 0 | 0.29 | -48.91 | 1.62 | -39.78 | 1.9 | 3.26 | 1.09 | -12.8 | 0.1 | 66.67 | 110.36 | -19.35 |
| 2019 (6) | 4.31 | 0.23 | 2.53 | 0 | -1.74 | 0 | 0.08 | 0 | 6.84 | 208.11 | 0.24 | -59.32 | -0.04 | 0 | 0.58 | -55.34 | 2.69 | 19.03 | 1.84 | -10.68 | 1.25 | -25.15 | 0.06 | 0.0 | 136.83 | 20.6 |
| 2018 (5) | 4.3 | -11.89 | -2.08 | 0 | -2.03 | 0 | -0.05 | 0 | 2.22 | -48.73 | 0.59 | 227.78 | 0.02 | 0 | 1.29 | 183.45 | 2.26 | 6.1 | 2.06 | -1.9 | 1.67 | 3.09 | 0.06 | 50.0 | 113.46 | -12.58 |
| 2017 (4) | 4.88 | 61.59 | -0.55 | 0 | -2.03 | 0 | -0.13 | 0 | 4.33 | 0 | 0.18 | -83.18 | -0.05 | 0 | 0.45 | -81.69 | 2.13 | -28.52 | 2.1 | -18.6 | 1.62 | -5.81 | 0.04 | -42.86 | 129.79 | 87.8 |
| 2016 (3) | 3.02 | -47.39 | -6.25 | 0 | -2.29 | 0 | 0.35 | 0 | -3.23 | 0 | 1.07 | -5.31 | 0.07 | 0 | 2.48 | 6.91 | 2.98 | -5.1 | 2.58 | -12.24 | 1.72 | -4.97 | 0.07 | -77.42 | 69.11 | -39.08 |
| 2015 (2) | 5.74 | -0.52 | 0.93 | 0 | -3.04 | 0 | -0.2 | 0 | 6.67 | 42.22 | 1.13 | 41.25 | -0.11 | 0 | 2.32 | 56.03 | 3.14 | -9.51 | 2.94 | -4.55 | 1.81 | -2.16 | 0.31 | -8.82 | 113.44 | 3.61 |
| 2014 (1) | 5.77 | 29.08 | -1.08 | 0 | -2.1 | 0 | -0.16 | 0 | 4.69 | 30.28 | 0.8 | 25.0 | -0.24 | 0 | 1.49 | 11.21 | 3.47 | 50.22 | 3.08 | 62.96 | 1.85 | 0.54 | 0.34 | 13.33 | 109.49 | -1.29 |
| 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) | -0.01 | -100.8 | -100.27 | 0.18 | -94.83 | 115.65 | -0.03 | 0.0 | 94.34 | -0.02 | 66.67 | -133.33 | 0.17 | -96.41 | -93.23 | 0.02 | -71.43 | -50.0 | 0 | -100.0 | 100.0 | 0.39 | -59.36 | 8.33 | 0.18 | -60.0 | -88.46 | 0.01 | -99.31 | -90.91 | 0.14 | 0.0 | -12.5 | 0.03 | 0.0 | -25.0 | -5.56 | -107.16 | -100.47 |
| 23Q3 (19) | 1.25 | 98.41 | -54.87 | 3.48 | 28.41 | 74.87 | -0.03 | 98.68 | 98.38 | -0.06 | -100.0 | 53.85 | 4.73 | 41.62 | -0.63 | 0.07 | 0 | 40.0 | 0.02 | -95.45 | -60.0 | 0.95 | 0 | 122.78 | 0.45 | -45.78 | -53.61 | 1.44 | 166.67 | -44.19 | 0.14 | -6.67 | -22.22 | 0.03 | 0.0 | -25.0 | 77.64 | -11.27 | -21.52 |
| 23Q2 (18) | 0.63 | 1150.0 | -59.09 | 2.71 | 0.74 | 3287.5 | -2.28 | -330.19 | 24.5 | -0.03 | -200.0 | -113.64 | 3.34 | 27.0 | 106.17 | 0 | -100.0 | -100.0 | 0.44 | 188.0 | 833.33 | -0.00 | -100.0 | -100.0 | 0.83 | -9.78 | -31.4 | 0.54 | 12.5 | -18.18 | 0.15 | -11.76 | -25.0 | 0.03 | -25.0 | -25.0 | 87.50 | 1106.25 | -48.86 |
| 23Q1 (17) | -0.06 | -101.64 | 93.94 | 2.69 | 333.91 | 2341.67 | -0.53 | 0.0 | -1666.67 | 0.03 | -50.0 | 150.0 | 2.63 | 4.78 | 336.94 | 0.03 | -25.0 | -70.0 | -0.5 | -4900.0 | -4900.0 | 0.33 | -6.94 | -70.43 | 0.92 | -41.03 | 135.9 | 0.48 | 336.36 | 92.0 | 0.17 | 6.25 | -15.0 | 0.04 | 0.0 | -20.0 | -8.70 | -100.74 | 95.61 |
| 22Q4 (16) | 3.66 | 32.13 | 992.68 | -1.15 | -157.79 | -283.33 | -0.53 | 71.35 | -111.91 | 0.06 | 146.15 | 200.0 | 2.51 | -47.27 | 453.52 | 0.04 | -20.0 | -20.0 | -0.01 | -120.0 | 0 | 0.36 | -16.42 | -47.55 | 1.56 | 60.82 | 1014.29 | 0.11 | -95.74 | 1000.0 | 0.16 | -11.11 | -30.43 | 0.04 | 0.0 | 0.0 | 1180.65 | 1093.43 | 906.29 |
| 22Q3 (15) | 2.77 | 79.87 | -10.93 | 1.99 | 2387.5 | 133.45 | -1.85 | 38.74 | -131.3 | -0.13 | -159.09 | -533.33 | 4.76 | 193.83 | 267.61 | 0.05 | 0.0 | 0.0 | 0.05 | 183.33 | 600.0 | 0.43 | -7.28 | -5.22 | 0.97 | -19.83 | 125.58 | 2.58 | 290.91 | 74.32 | 0.18 | -10.0 | -25.0 | 0.04 | 0.0 | -20.0 | 98.93 | -42.18 | -43.7 |
| 22Q2 (14) | 1.54 | 255.56 | 174.04 | 0.08 | 166.67 | 500.0 | -3.02 | -9966.67 | -253.3 | 0.22 | 466.67 | -12.0 | 1.62 | 245.95 | 177.14 | 0.05 | -50.0 | 150.0 | -0.06 | -500.0 | 0 | 0.46 | -59.0 | 171.24 | 1.21 | 210.26 | 13.08 | 0.66 | 164.0 | 607.69 | 0.2 | 0.0 | -13.04 | 0.04 | -20.0 | 0.0 | 171.11 | 186.42 | 111.52 |
| 22Q1 (13) | -0.99 | -141.46 | -145.0 | -0.12 | 60.0 | 98.95 | -0.03 | -100.67 | 98.21 | -0.06 | -400.0 | 57.14 | -1.11 | -56.34 | 87.99 | 0.1 | 100.0 | 150.0 | -0.01 | 0 | 83.33 | 1.13 | 65.09 | 163.8 | 0.39 | 178.57 | 8.33 | 0.25 | 2400.0 | -37.5 | 0.2 | -13.04 | -16.67 | 0.05 | 25.0 | 25.0 | -198.00 | -35.22 | -161.2 |
| 21Q4 (12) | -0.41 | -113.18 | -141.41 | -0.3 | 94.96 | 54.55 | 4.45 | -24.7 | 1008.16 | 0.02 | -33.33 | 0 | -0.71 | 75.0 | -315.15 | 0.05 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 0.68 | 51.02 | 23.74 | 0.14 | -67.44 | -67.44 | 0.01 | -99.32 | -97.56 | 0.23 | -4.17 | -14.81 | 0.04 | -20.0 | 33.33 | -146.43 | -183.34 | -205.01 |
| 21Q3 (11) | 3.11 | 249.52 | 371.21 | -5.95 | -29650.0 | -5850.0 | 5.91 | 200.0 | 51.93 | 0.03 | -88.0 | -70.0 | -2.84 | -35.24 | -607.14 | 0.05 | 150.0 | 150.0 | -0.01 | 0 | 90.0 | 0.45 | 165.36 | 114.54 | 0.43 | -59.81 | -27.12 | 1.48 | 1238.46 | 60.87 | 0.24 | 4.35 | -7.69 | 0.05 | 25.0 | 66.67 | 175.71 | 111.83 | 222.13 |
| 21Q2 (10) | -2.08 | -194.55 | -204.0 | -0.02 | 99.83 | 95.74 | 1.97 | 217.26 | 5025.0 | 0.25 | 278.57 | 257.14 | -2.1 | 77.27 | -237.25 | 0.02 | -50.0 | 100.0 | 0 | 100.0 | 100.0 | 0.17 | -60.13 | 65.45 | 1.07 | 197.22 | 32.1 | -0.13 | -132.5 | -118.84 | 0.23 | -4.17 | -14.81 | 0.04 | 0.0 | 100.0 | -1485.71 | -559.22 | -828.0 |
| 21Q1 (9) | 2.2 | 122.22 | 1016.67 | -11.44 | -1633.33 | -753.73 | -1.68 | -242.86 | -168.29 | -0.14 | 0 | 63.16 | -9.24 | -2900.0 | -484.81 | 0.04 | -20.0 | 100.0 | -0.06 | -500.0 | -50.0 | 0.43 | -22.56 | 21.88 | 0.36 | -16.28 | 271.43 | 0.4 | -2.44 | 463.64 | 0.24 | -11.11 | -14.29 | 0.04 | 33.33 | 300.0 | 323.53 | 132.03 | 342.65 |
| 20Q4 (8) | 0.99 | 50.0 | 22.22 | -0.66 | -560.0 | 83.08 | -0.49 | -112.6 | -1125.0 | 0 | -100.0 | 0 | 0.33 | -41.07 | 110.68 | 0.05 | 150.0 | -64.29 | -0.01 | 90.0 | 0 | 0.55 | 161.85 | -66.65 | 0.43 | -27.12 | -25.86 | 0.41 | -55.43 | 373.33 | 0.27 | 3.85 | -15.62 | 0.03 | 0.0 | 200.0 | 139.44 | 155.63 | -69.01 |
| 20Q3 (7) | 0.66 | -67.0 | -55.1 | -0.1 | 78.72 | -101.47 | 3.89 | 9825.0 | 331.55 | 0.1 | 42.86 | 900.0 | 0.56 | -63.4 | -93.24 | 0.02 | 100.0 | 100.0 | -0.1 | -100.0 | -900.0 | 0.21 | 104.63 | 130.95 | 0.59 | -27.16 | -10.61 | 0.92 | 33.33 | 5.75 | 0.26 | -3.7 | -16.13 | 0.03 | 50.0 | 50.0 | 54.55 | -73.27 | -55.47 |
| 20Q2 (6) | 2.0 | 933.33 | 1.52 | -0.47 | 64.93 | 88.16 | -0.04 | -101.63 | -100.0 | 0.07 | 118.42 | 240.0 | 1.53 | 196.84 | 176.5 | 0.01 | -50.0 | -50.0 | -0.05 | -25.0 | 0 | 0.10 | -70.63 | -38.01 | 0.81 | 485.71 | -23.58 | 0.69 | 727.27 | -5.48 | 0.27 | -3.57 | -15.62 | 0.02 | 100.0 | 100.0 | 204.08 | 253.06 | 9.81 |
| 20Q1 (5) | -0.24 | -129.63 | -500.0 | -1.34 | 65.64 | -137.43 | 2.46 | 6250.0 | 24700.0 | -0.38 | 0 | -416.67 | -1.58 | 48.87 | -143.41 | 0.02 | -85.71 | -71.43 | -0.04 | 0 | -33.33 | 0.35 | -78.81 | -48.91 | -0.21 | -136.21 | -153.85 | -0.11 | 26.67 | -128.21 | 0.28 | -12.5 | -9.68 | 0.01 | 0.0 | 0.0 | -133.33 | -129.63 | -1677.78 |
| 19Q4 (4) | 0.81 | -44.9 | 0.0 | -3.9 | -157.18 | 0.0 | -0.04 | 97.62 | 0.0 | 0 | -100.0 | 0.0 | -3.09 | -137.27 | 0.0 | 0.14 | 1300.0 | 0.0 | 0 | 100.0 | 0.0 | 1.65 | 1713.22 | 0.0 | 0.58 | -12.12 | 0.0 | -0.15 | -117.24 | 0.0 | 0.32 | 3.23 | 0.0 | 0.01 | -50.0 | 0.0 | 450.00 | 267.35 | 0.0 |
| 19Q3 (3) | 1.47 | -25.38 | 0.0 | 6.82 | 271.79 | 0.0 | -1.68 | -8300.0 | 0.0 | 0.01 | 120.0 | 0.0 | 8.29 | 514.5 | 0.0 | 0.01 | -50.0 | 0.0 | -0.01 | 0 | 0.0 | 0.09 | -45.08 | 0.0 | 0.66 | -37.74 | 0.0 | 0.87 | 19.18 | 0.0 | 0.31 | -3.12 | 0.0 | 0.02 | 100.0 | 0.0 | 122.50 | -34.09 | 0.0 |
| 19Q2 (2) | 1.97 | 3183.33 | 0.0 | -3.97 | -210.89 | 0.0 | -0.02 | -100.0 | 0.0 | -0.05 | -141.67 | 0.0 | -2.0 | -154.95 | 0.0 | 0.02 | -71.43 | 0.0 | 0 | 100.0 | 0.0 | 0.17 | -75.79 | 0.0 | 1.06 | 171.79 | 0.0 | 0.73 | 87.18 | 0.0 | 0.32 | 3.23 | 0.0 | 0.01 | 0.0 | 0.0 | 185.85 | 2099.21 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 8.45 | 0.0 | 0.0 |
