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) | 6.09 | 51.87 | -1.47 | 0 | -2.33 | 0 | 0.28 | 40.0 | 4.62 | 55.03 | 1.18 | 21.65 | -0.48 | 0 | 4.19 | -2.41 | 3.04 | 109.66 | 2.88 | 118.18 | 1.03 | 10.75 | 0.02 | 0.0 | 154.96 | -12.28 |
| 2022 (9) | 4.01 | -44.77 | -1.03 | 0 | -3.71 | 0 | 0.2 | 0 | 2.98 | -55.39 | 0.97 | 73.21 | -0.01 | 0 | 4.29 | 89.62 | 1.45 | -54.55 | 1.32 | -54.79 | 0.93 | 3.33 | 0.02 | 100.0 | 176.65 | -6.81 |
| 2021 (8) | 7.26 | -32.84 | -0.58 | 0 | -5.35 | 0 | -0.2 | 0 | 6.68 | -32.8 | 0.56 | -42.86 | 0.02 | 0 | 2.26 | -43.76 | 3.19 | 0 | 2.92 | 0 | 0.9 | 7.14 | 0.01 | 0.0 | 189.56 | 0 |
| 2020 (7) | 10.81 | 0 | -0.87 | 0 | -7.63 | 0 | 0.31 | 0 | 9.94 | 0 | 0.98 | 53.12 | -0.14 | 0 | 4.03 | 68.03 | -1.37 | 0 | -1.43 | 0 | 0.84 | 12.0 | 0.01 | 0 | 0.00 | 0 |
| 2019 (6) | -8.61 | 0 | -0.69 | 0 | 9.44 | 0 | -0.28 | 0 | -9.3 | 0 | 0.64 | -53.28 | -0.34 | 0 | 2.40 | -52.57 | 1.49 | -40.64 | 1.18 | -47.79 | 0.75 | 66.67 | 0 | 0 | -446.11 | 0 |
| 2018 (5) | 0.18 | -96.69 | -1.19 | 0 | -1.22 | 0 | -0.17 | 0 | -1.01 | 0 | 1.37 | 226.19 | -0.05 | 0 | 5.05 | 216.33 | 2.51 | -20.57 | 2.26 | -21.53 | 0.45 | 7.14 | 0 | 0 | 6.64 | -95.96 |
| 2017 (4) | 5.43 | -37.73 | -0.12 | 0 | -3.62 | 0 | 0.24 | 0 | 5.31 | -37.53 | 0.42 | 500.0 | -0.16 | 0 | 1.60 | 549.05 | 3.16 | -41.15 | 2.88 | -20.88 | 0.42 | -16.0 | 0 | 0 | 164.55 | -21.88 |
| 2016 (3) | 8.72 | 3533.33 | -0.22 | 0 | -8.08 | 0 | -0.02 | 0 | 8.5 | 1207.69 | 0.07 | -65.0 | 0 | 0 | 0.25 | -76.96 | 5.37 | 477.42 | 3.64 | 279.17 | 0.5 | -13.79 | 0 | 0 | 210.63 | 1251.53 |
| 2015 (2) | 0.24 | -98.46 | 0.41 | 0 | -1.67 | 0 | 0.38 | 15.15 | 0.65 | -95.47 | 0.2 | -87.1 | -0.21 | 0 | 1.07 | -70.48 | 0.93 | -86.73 | 0.96 | -80.65 | 0.58 | -3.33 | 0 | 0 | 15.58 | -94.44 |
| 2014 (1) | 15.58 | 0 | -1.23 | 0 | -14.24 | 0 | 0.33 | 0 | 14.35 | 0 | 1.55 | 761.11 | -0.02 | 0 | 3.62 | 484.99 | 7.01 | 67.7 | 4.96 | 32.27 | 0.6 | 1.69 | 0 | 0 | 280.22 | 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) | 1.95 | 19600.0 | -64.99 | -0.82 | -1950.0 | -446.67 | -0.65 | 53.9 | 78.19 | -0.04 | -100.0 | -128.57 | 1.13 | 2360.0 | -79.15 | 1.09 | 2625.0 | 990.0 | -0.36 | -350.0 | 0 | 19.96 | 2659.94 | 1467.12 | 0.32 | -36.0 | -34.69 | 0.48 | 2.13 | 20.0 | 0.26 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 260.00 | 19340.0 | -69.66 |
| 23Q3 (19) | -0.01 | -101.72 | 0.0 | -0.04 | 92.45 | 86.21 | -1.41 | -1666.67 | -314.71 | -0.02 | -116.67 | -109.52 | -0.05 | -200.0 | 83.33 | 0.04 | 33.33 | -81.82 | -0.08 | -166.67 | -900.0 | 0.72 | 70.95 | -82.18 | 0.5 | -46.24 | 194.12 | 0.47 | -44.05 | 135.0 | 0.26 | 0.0 | 13.04 | 0.01 | 0.0 | 0.0 | -1.35 | -102.59 | 40.54 |
| 23Q2 (18) | 0.58 | -83.8 | 2033.33 | -0.53 | -562.5 | -194.44 | 0.09 | 124.32 | 121.95 | 0.12 | -42.86 | 250.0 | 0.05 | -98.57 | 123.81 | 0.03 | 50.0 | -88.46 | -0.03 | -200.0 | -200.0 | 0.42 | 113.26 | -92.56 | 0.93 | -27.34 | 232.14 | 0.84 | -23.64 | 211.11 | 0.26 | 4.0 | 13.04 | 0.01 | 0.0 | 0 | 52.25 | -80.15 | 970.87 |
| 23Q1 (17) | 3.58 | -35.73 | 337.09 | -0.08 | 46.67 | 80.49 | -0.37 | 87.58 | -1950.0 | 0.21 | 50.0 | 362.5 | 3.5 | -35.42 | 282.29 | 0.02 | -80.0 | -94.87 | -0.01 | 0 | 0 | 0.20 | -84.42 | -97.58 | 1.28 | 161.22 | 150.98 | 1.1 | 175.0 | 139.13 | 0.25 | 4.17 | 8.7 | 0.01 | 0.0 | 0 | 263.24 | -69.28 | 220.29 |
| 22Q4 (16) | 5.57 | 55800.0 | 532.95 | -0.15 | 48.28 | -150.0 | -2.98 | -776.47 | -2086.67 | 0.14 | -33.33 | 0 | 5.42 | 1906.67 | 560.98 | 0.1 | -54.55 | 66.67 | 0 | -100.0 | 0 | 1.27 | -68.62 | 28.87 | 0.49 | 188.24 | -37.97 | 0.4 | 100.0 | -41.18 | 0.24 | 4.35 | 4.35 | 0.01 | 0.0 | 0 | 856.92 | 37804.62 | 786.14 |
| 22Q3 (15) | -0.01 | 66.67 | -100.7 | -0.29 | -61.11 | -61.11 | -0.34 | 17.07 | 84.62 | 0.21 | 362.5 | 320.0 | -0.3 | -42.86 | -124.0 | 0.22 | -15.38 | 4.76 | 0.01 | 200.0 | -50.0 | 4.06 | -28.65 | 9.79 | 0.17 | -39.29 | -81.91 | 0.2 | -25.93 | -78.02 | 0.23 | 0.0 | 0.0 | 0.01 | 0 | 0 | -2.27 | 62.12 | -101.81 |
| 22Q2 (14) | -0.03 | 98.01 | -102.52 | -0.18 | 56.1 | 0.0 | -0.41 | -2150.0 | 58.59 | -0.08 | 0.0 | 63.64 | -0.21 | 89.06 | -120.79 | 0.26 | -33.33 | 100.0 | -0.01 | 0 | 0 | 5.69 | -30.56 | 142.01 | 0.28 | -45.1 | -65.0 | 0.27 | -41.3 | -61.43 | 0.23 | 0.0 | 4.55 | 0 | 0 | 0 | -6.00 | 97.26 | -104.64 |
| 22Q1 (13) | -1.51 | -271.59 | -140.16 | -0.41 | -583.33 | -156.25 | 0.02 | -86.67 | 100.87 | -0.08 | 0 | -166.67 | -1.92 | -334.15 | -153.33 | 0.39 | 550.0 | 143.75 | 0 | 0 | 0 | 8.19 | 728.89 | 281.5 | 0.51 | -35.44 | -22.73 | 0.46 | -32.35 | -26.98 | 0.23 | 0.0 | 9.52 | 0 | 0 | 0 | -218.84 | -326.3 | -148.89 |
| 21Q4 (12) | 0.88 | -38.46 | -82.61 | -0.06 | 66.67 | 80.65 | 0.15 | 106.79 | 103.15 | 0 | -100.0 | -100.0 | 0.82 | -34.4 | -82.74 | 0.06 | -71.43 | -81.82 | 0 | -100.0 | 100.0 | 0.99 | -73.26 | -76.91 | 0.79 | -15.96 | 156.43 | 0.68 | -25.27 | 147.22 | 0.23 | 0.0 | 9.52 | 0 | 0 | 0 | 96.70 | -22.91 | 0 |
| 21Q3 (11) | 1.43 | 20.17 | -67.13 | -0.18 | 0.0 | 18.18 | -2.21 | -123.23 | 18.75 | 0.05 | 122.73 | -87.18 | 1.25 | 23.76 | -69.73 | 0.21 | 61.54 | 10.53 | 0.02 | 0 | 133.33 | 3.70 | 57.27 | 37.57 | 0.94 | 17.5 | 403.23 | 0.91 | 30.0 | 437.04 | 0.23 | 4.55 | 9.52 | 0 | 0 | 0 | 125.44 | -3.02 | 0 |
| 21Q2 (10) | 1.19 | -68.35 | 561.11 | -0.18 | -12.5 | -12.5 | -0.99 | 57.14 | -320.0 | -0.22 | -633.33 | -4.76 | 1.01 | -71.94 | 4950.0 | 0.13 | -18.75 | -65.79 | 0 | 0 | -100.0 | 2.35 | 9.46 | -71.17 | 0.8 | 21.21 | 900.0 | 0.7 | 11.11 | 800.0 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | 129.35 | -71.1 | -20.95 |
| 21Q1 (9) | 3.76 | -25.69 | 205.69 | -0.16 | 48.39 | 11.11 | -2.31 | 51.47 | -285.0 | -0.03 | -113.64 | 62.5 | 3.6 | -24.21 | 242.86 | 0.16 | -51.52 | 77.78 | 0 | 100.0 | 100.0 | 2.15 | -49.82 | 16.69 | 0.66 | 147.14 | 50.0 | 0.63 | 143.75 | 65.79 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 447.62 | 0 | 114.71 |
| 20Q4 (8) | 5.06 | 16.32 | 976.6 | -0.31 | -40.91 | -93.75 | -4.76 | -75.0 | -1222.22 | 0.22 | -43.59 | 340.0 | 4.75 | 15.01 | 1432.26 | 0.33 | 73.68 | 450.0 | -0.02 | 66.67 | 85.71 | 4.28 | 59.27 | 283.07 | -1.4 | -351.61 | -450.0 | -1.44 | -433.33 | -614.29 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | 4.35 | 2316.67 | 572.83 | -0.22 | -37.5 | -37.5 | -2.72 | -704.44 | -300.0 | 0.39 | 285.71 | 457.14 | 4.13 | 20550.0 | 482.41 | 0.19 | -50.0 | 90.0 | -0.06 | -300.0 | -200.0 | 2.69 | -67.04 | 100.75 | -0.31 | -210.0 | -173.81 | -0.27 | -170.0 | -179.41 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q2 (6) | 0.18 | -85.37 | 102.97 | -0.16 | 11.11 | -220.0 | 0.45 | 175.0 | -92.96 | -0.21 | -162.5 | 46.15 | 0.02 | -98.1 | 100.33 | 0.38 | 322.22 | 1166.67 | 0.03 | 130.0 | 117.65 | 8.15 | 343.06 | 1952.22 | -0.1 | -122.73 | -128.57 | -0.1 | -126.32 | -137.04 | 0.21 | 0.0 | 16.67 | 0 | 0 | 0 | 163.64 | -21.51 | 112.13 |
| 20Q1 (5) | 1.23 | 161.7 | 158.57 | -0.18 | -12.5 | 43.75 | -0.6 | -66.67 | -129.27 | -0.08 | -260.0 | -300.0 | 1.05 | 238.71 | 143.39 | 0.09 | 50.0 | -80.43 | -0.1 | 28.57 | -900.0 | 1.84 | 64.72 | -74.71 | 0.44 | 10.0 | 37.5 | 0.38 | 35.71 | 31.03 | 0.21 | 5.0 | 23.53 | 0 | 0 | 0 | 208.47 | 112.91 | 145.67 |
| 19Q4 (4) | 0.47 | 151.09 | 0.0 | -0.16 | 0.0 | 0.0 | -0.36 | -126.47 | 0.0 | 0.05 | -28.57 | 0.0 | 0.31 | 128.7 | 0.0 | 0.06 | -40.0 | 0.0 | -0.14 | -600.0 | 0.0 | 1.12 | -16.54 | 0.0 | 0.4 | -4.76 | 0.0 | 0.28 | -17.65 | 0.0 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0.0 | 97.92 | 158.54 | 0.0 |
| 19Q3 (3) | -0.92 | 84.84 | 0.0 | -0.16 | -220.0 | 0.0 | 1.36 | -78.72 | 0.0 | 0.07 | 117.95 | 0.0 | -1.08 | 82.35 | 0.0 | 0.1 | 233.33 | 0.0 | -0.02 | 88.24 | 0.0 | 1.34 | 236.9 | 0.0 | 0.42 | 20.0 | 0.0 | 0.34 | 25.93 | 0.0 | 0.21 | 16.67 | 0.0 | 0 | 0 | 0.0 | -167.27 | 87.6 | 0.0 |
| 19Q2 (2) | -6.07 | -189.05 | 0.0 | -0.05 | 84.38 | 0.0 | 6.39 | 211.71 | 0.0 | -0.39 | -1850.0 | 0.0 | -6.12 | -152.89 | 0.0 | 0.03 | -93.48 | 0.0 | -0.17 | -1600.0 | 0.0 | 0.40 | -94.54 | 0.0 | 0.35 | 9.38 | 0.0 | 0.27 | -6.9 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | -1348.89 | -195.47 | 0.0 |
| 19Q1 (1) | -2.1 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -2.42 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 7.28 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -456.52 | 0.0 | 0.0 |
