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) | 1.21 | -25.77 | -2.05 | 0 | -0.35 | 0 | 0 | 0 | -0.84 | 0 | 0.04 | 33.33 | 0 | 0 | 0.65 | 47.01 | -0.07 | 0 | 0.62 | -22.5 | 0.77 | 2.67 | 0 | 0 | 87.05 | -17.22 |
| 2022 (9) | 1.63 | 0 | -8.31 | 0 | 8.21 | 0 | 0.02 | 0 | -6.68 | 0 | 0.03 | -89.29 | 0 | 0 | 0.44 | -87.99 | -0.08 | 0 | 0.8 | -66.67 | 0.75 | 4.17 | 0 | 0 | 105.16 | 0 |
| 2021 (8) | -0.22 | 0 | 1.44 | 0 | -2.18 | 0 | -0.05 | 0 | 1.22 | 0 | 0.28 | -85.86 | 0.01 | 0 | 3.69 | -85.88 | 0.06 | -92.5 | 2.4 | 531.58 | 0.72 | 20.0 | 0 | 0 | -7.05 | 0 |
| 2020 (7) | 1.48 | 39.62 | -2.13 | 0 | -0.74 | 0 | 0.02 | -33.33 | -0.65 | 0 | 1.98 | 67.8 | -0.01 | 0 | 26.12 | 70.45 | 0.8 | 321.05 | 0.38 | -61.22 | 0.6 | 7.14 | 0 | 0 | 151.02 | 119.41 |
| 2019 (6) | 1.06 | 116.33 | 2.09 | 0 | 0.2 | -84.5 | 0.03 | -78.57 | 3.15 | 0 | 1.18 | -23.38 | -0.15 | 0 | 15.32 | -22.58 | 0.19 | 72.73 | 0.98 | -56.05 | 0.56 | 93.1 | 0 | 0 | 68.83 | 253.99 |
| 2018 (5) | 0.49 | 444.44 | -1.74 | 0 | 1.29 | 0 | 0.14 | 1300.0 | -1.25 | 0 | 1.54 | -62.8 | -0.2 | 0 | 19.79 | -60.7 | 0.11 | -80.0 | 2.23 | 87.39 | 0.29 | 81.25 | 0 | 0 | 19.44 | 191.67 |
| 2017 (4) | 0.09 | -92.44 | 0.26 | 0 | -0.17 | 0 | 0.01 | -50.0 | 0.35 | 0 | 4.14 | -3.72 | -0.17 | 0 | 50.36 | -3.6 | 0.55 | -21.43 | 1.19 | 101.69 | 0.16 | 23.08 | 0 | 0 | 6.67 | -95.97 |
| 2016 (3) | 1.19 | -37.37 | -5.38 | 0 | 3.4 | 0 | 0.02 | 0.0 | -4.19 | 0 | 4.3 | 352.63 | -0.89 | 0 | 52.25 | 415.33 | 0.7 | -11.39 | 0.59 | -21.33 | 0.13 | -7.14 | 0 | 0 | 165.28 | -22.58 |
| 2015 (2) | 1.9 | 1483.33 | -1.75 | 0 | -1.37 | 0 | 0.02 | 0 | 0.15 | 0 | 0.95 | -74.53 | -0.92 | 0 | 10.14 | -68.99 | 0.79 | 61.22 | 0.75 | -25.0 | 0.14 | -12.5 | 0 | 0 | 213.48 | 1963.67 |
| 2014 (1) | 0.12 | -85.19 | -2.77 | 0 | 2.66 | 0 | -0.02 | 0 | -2.65 | 0 | 3.73 | 3290.91 | -0.45 | 0 | 32.69 | 3023.44 | 0.49 | 880.0 | 1.0 | -43.82 | 0.16 | -5.88 | 0 | 0 | 10.34 | -75.1 |
| 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) | -0.54 | -163.53 | -1900.0 | -0.92 | 32.35 | -922.22 | -0.11 | -650.0 | 50.0 | 0.14 | 450.0 | 0.0 | -1.46 | -186.27 | -2333.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.01 | -83.33 | 108.33 | -0.22 | -137.93 | 47.62 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.85 | 286.36 | 57.41 | -1.36 | -297.1 | 81.45 | 0.02 | -83.33 | -99.75 | -0.04 | 0.0 | 20.0 | -0.51 | -156.04 | 92.49 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.23 | 85.19 | 5.56 | 0.06 | 220.0 | 250.0 | 0.58 | 114.81 | -7.94 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 110.39 | 130.81 | 67.63 |
| 23Q2 (18) | 0.22 | -67.65 | -59.26 | 0.69 | 250.0 | 365.38 | 0.12 | 130.77 | -72.09 | -0.04 | 33.33 | 0.0 | 0.91 | 313.64 | 225.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.67 | 2.67 | 24.0 | -0.05 | 44.44 | -200.0 | 0.27 | 1450.0 | 8.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 47.83 | -88.04 | -61.03 |
| 23Q1 (17) | 0.68 | 2166.67 | 28.3 | -0.46 | -411.11 | 26.98 | -0.39 | -77.27 | -387.5 | -0.06 | -142.86 | -50.0 | 0.22 | 466.67 | 320.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.65 | 0 | 0 | -0.09 | 25.0 | -325.0 | -0.02 | 95.24 | -105.88 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 0 | 300.0 |
| 22Q4 (16) | 0.03 | -94.44 | 110.0 | -0.09 | 98.77 | -104.66 | -0.22 | -102.72 | 90.48 | 0.14 | 380.0 | 16.67 | -0.06 | 99.12 | -103.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.12 | -200.0 | 29.41 | -0.42 | -166.67 | -117.95 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 0.54 | 0.0 | 157.14 | -7.33 | -2719.23 | -1210.61 | 8.08 | 1779.07 | 1403.23 | -0.05 | -25.0 | 28.57 | -6.79 | -2525.0 | -880.46 | 0.02 | 100.0 | -71.43 | 0 | 0 | 0 | 1.17 | 117.54 | -71.09 | -0.04 | -180.0 | 0.0 | 0.63 | 152.0 | 1360.0 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 65.85 | -46.34 | -59.23 |
| 22Q2 (14) | 0.54 | 1.89 | 1000.0 | -0.26 | 58.73 | -166.67 | 0.43 | 637.5 | 230.77 | -0.04 | 0.0 | 33.33 | 0.28 | 380.0 | -15.15 | 0.01 | 0 | -85.71 | 0 | 0 | -100.0 | 0.54 | 0 | -84.41 | 0.05 | 25.0 | -70.59 | 0.25 | -26.47 | 350.0 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 122.73 | 22.73 | 263.64 |
| 22Q1 (13) | 0.53 | 276.67 | 857.14 | -0.63 | -132.64 | 59.09 | -0.08 | 96.54 | -112.9 | -0.04 | -133.33 | -33.33 | -0.1 | -106.13 | 93.79 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.04 | 123.53 | -55.56 | 0.34 | -85.47 | 61.9 | 0.19 | 5.56 | 11.76 | 0 | 0 | 0 | 100.00 | 940.0 | 642.86 |
| 21Q4 (12) | -0.3 | -242.86 | -242.86 | 1.93 | 192.42 | 765.52 | -2.31 | -272.58 | -1315.79 | 0.12 | 271.43 | 9.09 | 1.63 | 87.36 | 2137.5 | 0.01 | -85.71 | -97.14 | 0 | 0 | -100.0 | 0.54 | -86.71 | -97.19 | -0.17 | -325.0 | -213.33 | 2.34 | 4780.0 | 7900.0 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | -11.90 | -107.37 | -107.94 |
| 21Q3 (11) | 0.21 | 450.0 | -82.35 | 0.66 | 69.23 | 560.0 | -0.62 | -576.92 | 60.0 | -0.07 | -16.67 | -216.67 | 0.87 | 163.64 | -32.56 | 0.07 | 0.0 | -87.5 | 0 | -100.0 | 100.0 | 4.05 | 17.34 | -84.68 | -0.04 | -123.53 | -111.43 | -0.05 | 50.0 | -133.33 | 0.18 | 0.0 | 20.0 | 0 | 0 | 0 | 161.54 | 315.38 | -59.28 |
| 21Q2 (10) | -0.06 | 14.29 | 87.23 | 0.39 | 125.32 | 129.55 | 0.13 | -79.03 | -85.87 | -0.06 | -100.0 | 0.0 | 0.33 | 120.5 | 118.44 | 0.07 | -41.67 | -85.42 | 0.01 | 0 | 0 | 3.45 | -43.39 | -87.21 | 0.17 | 88.89 | 0.0 | -0.1 | -147.62 | -600.0 | 0.18 | 5.88 | 28.57 | 0 | 0 | 0 | -75.00 | -307.14 | 74.47 |
| 21Q1 (9) | -0.07 | -133.33 | -112.5 | -1.54 | -431.03 | -148.39 | 0.62 | 226.32 | 313.79 | -0.03 | -127.27 | 66.67 | -1.61 | -1912.5 | -2583.33 | 0.12 | -65.71 | -79.66 | 0 | -100.0 | 0 | 6.09 | -68.15 | -81.0 | 0.09 | -40.0 | -30.77 | 0.21 | 800.0 | -12.5 | 0.17 | 0.0 | 21.43 | 0 | 0 | 0 | -18.42 | -112.28 | -112.5 |
| 20Q4 (8) | 0.21 | -82.35 | 450.0 | -0.29 | -390.0 | -123.08 | 0.19 | 112.26 | -89.33 | 0.11 | 83.33 | -38.89 | -0.08 | -106.2 | 57.89 | 0.35 | -37.5 | 150.0 | 0.01 | 150.0 | 0.0 | 19.13 | -27.6 | 171.86 | 0.15 | -57.14 | 400.0 | -0.03 | -120.0 | 84.21 | 0.17 | 13.33 | 21.43 | 0 | 0 | 0 | 150.00 | -62.18 | 0 |
| 20Q3 (7) | 1.19 | 353.19 | 205.13 | 0.1 | 107.58 | 140.0 | -1.55 | -268.48 | -186.11 | 0.06 | 200.0 | 175.0 | 1.29 | 172.07 | 821.43 | 0.56 | 16.67 | 154.55 | -0.02 | 0 | 0 | 26.42 | -2.04 | 130.53 | 0.35 | 105.88 | 250.0 | 0.15 | 650.0 | 87.5 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 396.67 | 235.04 | 123.76 |
| 20Q2 (6) | -0.47 | -183.93 | -1040.0 | -1.32 | -112.9 | -259.04 | 0.92 | 417.24 | 168.66 | -0.06 | 33.33 | -700.0 | -1.79 | -2883.33 | -303.41 | 0.48 | -18.64 | 9.09 | 0 | 0 | 100.0 | 26.97 | -15.9 | 17.06 | 0.17 | 30.77 | 1800.0 | 0.02 | -91.67 | -97.8 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -293.75 | -299.33 | -6268.75 |
| 20Q1 (5) | 0.56 | 1033.33 | -17.65 | -0.62 | -376.92 | -138.04 | -0.29 | -116.29 | 85.78 | -0.09 | -150.0 | -28.57 | -0.06 | 68.42 | -102.6 | 0.59 | 321.43 | 51.28 | 0 | -100.0 | 0 | 32.07 | 355.78 | 53.75 | 0.13 | 333.33 | 85.71 | 0.24 | 226.32 | 33.33 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 147.37 | 0 | -32.82 |
| 19Q4 (4) | -0.06 | -115.38 | 0.0 | -0.13 | 48.0 | 0.0 | 1.78 | -1.11 | 0.0 | 0.18 | 325.0 | 0.0 | -0.19 | -235.71 | 0.0 | 0.14 | -36.36 | 0.0 | 0.01 | 0 | 0.0 | 7.04 | -38.6 | 0.0 | 0.03 | -70.0 | 0.0 | -0.19 | -337.5 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.39 | 680.0 | 0.0 | -0.25 | -130.12 | 0.0 | 1.8 | 234.33 | 0.0 | -0.08 | -900.0 | 0.0 | 0.14 | -84.09 | 0.0 | 0.22 | -50.0 | 0.0 | 0 | 100.0 | 0.0 | 11.46 | -50.26 | 0.0 | 0.1 | 1100.0 | 0.0 | 0.08 | -91.21 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 177.27 | 3622.73 | 0.0 |
| 19Q2 (2) | 0.05 | -92.65 | 0.0 | 0.83 | -49.08 | 0.0 | -1.34 | 34.31 | 0.0 | 0.01 | 114.29 | 0.0 | 0.88 | -61.9 | 0.0 | 0.44 | 12.82 | 0.0 | -0.16 | 0 | 0.0 | 23.04 | 10.46 | 0.0 | -0.01 | -114.29 | 0.0 | 0.91 | 405.56 | 0.0 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0.0 | 4.76 | -97.83 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | -2.04 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 20.86 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 219.35 | 0.0 | 0.0 |
