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) | 1.41 | -43.6 | -0.72 | 0 | -0.83 | 0 | -0.01 | 0 | 0.69 | -69.74 | 0.88 | -16.19 | 0 | 0 | 9.53 | 2.79 | 0.35 | -60.23 | 0.26 | 0.0 | 1.27 | -7.97 | 0.01 | 0.0 | 91.56 | -39.57 |
| 2022 (9) | 2.5 | -26.69 | -0.22 | 0 | -2.58 | 0 | -0.04 | 0 | 2.28 | 181.48 | 1.05 | -44.15 | 0 | 0 | 9.28 | -33.05 | 0.88 | -70.27 | 0.26 | -86.17 | 1.38 | 14.05 | 0.01 | 0.0 | 151.52 | 37.74 |
| 2021 (8) | 3.41 | 164.34 | -2.6 | 0 | 0.62 | 0 | 0.07 | 250.0 | 0.81 | 37.29 | 1.88 | 154.05 | 0 | 0 | 13.85 | 94.71 | 2.96 | 87.34 | 1.88 | 75.7 | 1.21 | 16.35 | 0.01 | 0.0 | 110.00 | 80.78 |
| 2020 (7) | 1.29 | 514.29 | -0.7 | 0 | -0.13 | 0 | 0.02 | 0 | 0.59 | 0 | 0.74 | -9.76 | 0 | 0 | 7.12 | -31.88 | 1.58 | 0 | 1.07 | 0 | 1.04 | -7.96 | 0.01 | -50.0 | 60.85 | -4.38 |
| 2019 (6) | 0.21 | 0 | -0.61 | 0 | -0.02 | 0 | -0.03 | 0 | -0.4 | 0 | 0.82 | -17.17 | 0 | 0 | 10.45 | 6.89 | -0.73 | 0 | -0.82 | 0 | 1.13 | 15.31 | 0.02 | 0.0 | 63.64 | 0 |
| 2018 (5) | -0.03 | 0 | -1.12 | 0 | 0.29 | -3.33 | -0.02 | 0 | -1.15 | 0 | 0.99 | -48.97 | 0 | 0 | 9.77 | -61.01 | -0.92 | 0 | -0.81 | 0 | 0.98 | 12.64 | 0.02 | 100.0 | -15.79 | 0 |
| 2017 (4) | -0.22 | 0 | -1.64 | 0 | 0.3 | -68.42 | 0.19 | 5.56 | -1.86 | 0 | 1.94 | 70.18 | 0 | 0 | 25.06 | 63.14 | -1.05 | 0 | -0.99 | 0 | 0.87 | -8.42 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.16 | 0 | -0.63 | 0 | 0.95 | -66.07 | 0.18 | 0 | -0.79 | 0 | 1.14 | 9.62 | 0 | 0 | 15.36 | 24.09 | -1.07 | 0 | -1.1 | 0 | 0.95 | -6.86 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | 1.31 | -35.15 | -1.59 | 0 | 2.8 | 0 | -0.06 | 0 | -0.28 | 0 | 1.04 | 6.12 | 0 | 0 | 12.38 | 20.4 | -1.11 | 0 | -0.81 | 0 | 1.02 | 10.87 | 0.01 | 0 | 595.45 | 383.44 |
| 2014 (1) | 2.02 | 431.58 | -0.88 | 0 | -0.68 | 0 | -0.09 | 0 | 1.14 | 0 | 0.98 | -14.78 | 0 | 0 | 10.28 | -25.87 | 0.84 | 236.0 | 0.72 | 148.28 | 0.92 | 21.05 | 0 | 0 | 123.17 | 240.34 |
| 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) | 0.58 | 262.5 | -21.62 | -0.51 | -59.38 | -104.0 | -0.14 | 12.5 | 80.0 | 0.02 | 100.0 | 0 | 0.07 | 143.75 | -85.71 | 0.24 | -20.0 | -25.0 | 0 | 0 | 0 | 10.43 | -9.57 | -29.57 | 0.03 | -82.35 | 118.75 | 0.05 | -72.22 | 145.45 | 0.33 | 6.45 | -2.94 | 0 | 0 | 0 | 152.63 | 367.43 | -52.56 |
| 23Q3 (19) | 0.16 | 1700.0 | -71.43 | -0.32 | -77.78 | -77.78 | -0.16 | -14.29 | 88.32 | 0.01 | 150.0 | -50.0 | -0.16 | 15.79 | -142.11 | 0.3 | 57.89 | -3.23 | 0 | 0 | 0 | 11.54 | 40.89 | 9.43 | 0.17 | 54.55 | -43.33 | 0.18 | 38.46 | 28.57 | 0.31 | 3.33 | -11.43 | 0 | 0 | 0 | 32.65 | 1504.08 | -71.43 |
| 23Q2 (18) | -0.01 | -101.49 | -101.2 | -0.18 | -164.29 | -238.46 | -0.14 | 63.16 | 67.44 | -0.02 | 0.0 | -166.67 | -0.19 | -120.0 | -119.79 | 0.19 | 26.67 | -42.42 | 0 | 0 | 0 | 8.19 | 9.74 | -20.83 | 0.11 | 175.0 | -73.17 | 0.13 | 218.18 | 0.0 | 0.3 | -6.25 | -18.92 | 0 | 0 | 0 | -2.33 | -100.73 | -101.4 |
| 23Q1 (17) | 0.67 | -9.46 | 81.08 | 0.28 | 212.0 | 300.0 | -0.38 | 45.71 | -375.0 | -0.02 | 0 | 75.0 | 0.95 | 93.88 | 115.91 | 0.15 | -53.12 | 36.36 | 0 | 0 | 0 | 7.46 | -49.63 | 105.56 | 0.04 | 125.0 | -87.88 | -0.11 | 0.0 | -210.0 | 0.32 | -5.88 | 0.0 | 0 | 0 | 0 | 319.05 | -0.84 | 262.16 |
| 22Q4 (16) | 0.74 | 32.14 | -55.95 | -0.25 | -38.89 | 74.75 | -0.7 | 48.91 | -133.33 | 0 | -100.0 | 100.0 | 0.49 | 28.95 | -28.99 | 0.32 | 3.23 | -55.56 | 0 | 0 | 0 | 14.81 | 40.5 | -19.14 | -0.16 | -153.33 | -116.33 | -0.11 | -178.57 | -116.18 | 0.34 | -2.86 | 9.68 | 0 | 0 | 0 | 321.74 | 181.52 | 89.6 |
| 22Q3 (15) | 0.56 | -32.53 | 169.14 | -0.18 | -238.46 | 64.0 | -1.37 | -218.6 | -304.48 | 0.02 | -33.33 | -50.0 | 0.38 | -60.42 | 129.01 | 0.31 | -6.06 | 63.16 | 0 | 0 | 0 | 10.54 | 1.93 | 88.69 | 0.3 | -26.83 | -53.12 | 0.14 | 7.69 | -60.0 | 0.35 | -5.41 | 12.9 | 0 | 0 | 0 | 114.29 | -31.15 | 193.12 |
| 22Q2 (14) | 0.83 | 124.32 | -65.42 | 0.13 | 85.71 | 117.33 | -0.43 | -437.5 | -290.91 | 0.03 | 137.5 | 0.0 | 0.96 | 118.18 | -41.82 | 0.33 | 200.0 | -45.0 | 0 | 0 | 0 | 10.34 | 184.95 | -50.52 | 0.41 | 24.24 | -19.61 | 0.13 | 30.0 | -55.17 | 0.37 | 15.62 | 19.35 | 0 | 0 | 0 | 166.00 | 88.43 | -58.5 |
| 22Q1 (13) | 0.37 | -77.98 | 164.29 | 0.07 | 107.07 | 120.0 | -0.08 | 73.33 | -122.22 | -0.08 | -300.0 | -500.0 | 0.44 | -36.23 | 309.52 | 0.11 | -84.72 | -70.27 | 0 | 0 | 0 | 3.63 | -80.18 | -66.93 | 0.33 | -66.33 | -60.24 | 0.1 | -85.29 | -81.82 | 0.32 | 3.23 | 10.34 | 0 | 0 | 0 | 88.10 | -48.09 | 428.57 |
| 21Q4 (12) | 1.68 | 307.41 | 180.0 | -0.99 | -98.0 | -141.46 | -0.3 | -144.78 | -314.29 | -0.02 | -150.0 | -100.0 | 0.69 | 152.67 | 263.16 | 0.72 | 278.95 | 200.0 | 0 | 0 | 0 | 18.32 | 227.84 | 174.81 | 0.98 | 53.12 | 34.25 | 0.68 | 94.29 | 23.64 | 0.31 | 0.0 | 10.71 | 0 | 0 | 0 | 169.70 | 238.27 | 134.75 |
| 21Q3 (11) | -0.81 | -133.75 | -325.0 | -0.5 | 33.33 | -194.12 | 0.67 | 709.09 | 709.09 | 0.04 | 33.33 | 100.0 | -1.31 | -179.39 | -789.47 | 0.19 | -68.33 | -17.39 | 0 | 0 | 0 | 5.59 | -73.27 | -34.64 | 0.64 | 25.49 | 23.08 | 0.35 | 20.69 | -7.89 | 0.31 | 0.0 | 19.23 | 0 | 0 | 0 | -122.73 | -130.68 | -318.18 |
| 21Q2 (10) | 2.4 | 1614.29 | 1242.86 | -0.75 | -114.29 | -971.43 | -0.11 | -130.56 | -120.0 | 0.03 | 50.0 | 250.0 | 1.65 | 885.71 | 689.29 | 0.6 | 62.16 | 328.57 | 0 | 0 | 0 | 20.91 | 90.41 | 225.54 | 0.51 | -38.55 | 112.5 | 0.29 | -47.27 | 70.59 | 0.31 | 6.9 | 24.0 | 0 | 0 | 0 | 400.00 | 2300.0 | 900.0 |
| 21Q1 (9) | 0.14 | -76.67 | -74.55 | -0.35 | 14.63 | -600.0 | 0.36 | 157.14 | 427.27 | 0.02 | 300.0 | 0.0 | -0.21 | -210.53 | -142.0 | 0.37 | 54.17 | 184.62 | 0 | 0 | 0 | 10.98 | 64.69 | 63.0 | 0.83 | 13.7 | 822.22 | 0.55 | 0.0 | 2850.0 | 0.29 | 3.57 | 16.0 | 0 | 0 | 0 | 16.67 | -76.94 | -93.03 |
| 20Q4 (8) | 0.6 | 66.67 | 757.14 | -0.41 | -141.18 | -13.89 | 0.14 | 227.27 | 240.0 | -0.01 | -150.0 | -133.33 | 0.19 | 0.0 | 165.52 | 0.24 | 4.35 | 33.33 | 0 | 0 | 0 | 6.67 | -22.03 | -15.56 | 0.73 | 40.38 | 3550.0 | 0.55 | 44.74 | 443.75 | 0.28 | 7.69 | 27.27 | 0 | 0 | 0 | 72.29 | 28.51 | -38.04 |
| 20Q3 (7) | 0.36 | 271.43 | 1300.0 | -0.17 | -142.86 | -241.67 | -0.11 | -120.0 | 26.67 | 0.02 | 200.0 | -71.43 | 0.19 | 167.86 | 111.11 | 0.23 | 64.29 | -36.11 | 0 | 0 | 0 | 8.55 | 33.14 | -40.15 | 0.52 | 116.67 | 271.43 | 0.38 | 123.53 | 0 | 0.26 | 4.0 | -3.7 | 0 | 0 | 0 | 56.25 | 212.5 | 606.25 |
| 20Q2 (6) | -0.21 | -138.18 | -110.0 | -0.07 | -40.0 | 75.86 | -0.05 | 54.55 | -117.24 | -0.02 | -200.0 | 50.0 | -0.28 | -156.0 | 28.21 | 0.14 | 7.69 | 16.67 | 0 | 0 | 0 | 6.42 | -4.66 | -15.44 | 0.24 | 166.67 | 148.98 | 0.17 | 950.0 | 147.22 | 0.25 | 0.0 | -19.35 | 0 | 0 | 0 | -50.00 | -120.91 | 0 |
| 20Q1 (5) | 0.55 | 685.71 | 111.54 | -0.05 | 86.11 | 28.57 | -0.11 | -10.0 | -57.14 | 0.02 | -33.33 | 125.0 | 0.5 | 272.41 | 163.16 | 0.13 | -27.78 | -18.75 | 0 | 0 | 0 | 6.74 | -14.68 | -37.69 | 0.09 | 350.0 | 122.5 | -0.02 | 87.5 | 93.55 | 0.25 | 13.64 | -21.88 | 0 | 0 | -100.0 | 239.13 | 104.97 | -81.61 |
| 19Q4 (4) | 0.07 | 333.33 | 0.0 | -0.36 | -400.0 | 0.0 | -0.1 | 33.33 | 0.0 | 0.03 | -57.14 | 0.0 | -0.29 | -422.22 | 0.0 | 0.18 | -50.0 | 0.0 | 0 | 0 | 0.0 | 7.89 | -44.74 | 0.0 | 0.02 | -85.71 | 0.0 | -0.16 | 0 | 0.0 | 0.22 | -18.52 | 0.0 | 0 | 0 | 0.0 | 116.67 | 1150.0 | 0.0 |
| 19Q3 (3) | -0.03 | 70.0 | 0.0 | 0.12 | 141.38 | 0.0 | -0.15 | -151.72 | 0.0 | 0.07 | 275.0 | 0.0 | 0.09 | 123.08 | 0.0 | 0.36 | 200.0 | 0.0 | 0 | 0 | 0.0 | 14.29 | 88.1 | 0.0 | 0.14 | 128.57 | 0.0 | 0 | 100.0 | 0.0 | 0.27 | -12.9 | 0.0 | 0 | 0 | 0.0 | -11.11 | 0 | 0.0 |
| 19Q2 (2) | -0.1 | -138.46 | 0.0 | -0.29 | -314.29 | 0.0 | 0.29 | 514.29 | 0.0 | -0.04 | 50.0 | 0.0 | -0.39 | -305.26 | 0.0 | 0.12 | -25.0 | 0.0 | 0 | 0 | 0.0 | 7.59 | -29.75 | 0.0 | -0.49 | -22.5 | 0.0 | -0.36 | -16.13 | 0.0 | 0.31 | -3.12 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.81 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1300.00 | 0.0 | 0.0 |
