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) | 2.23 | 0 | -0.44 | 0 | -2.68 | 0 | 0.27 | -34.15 | 1.79 | 0 | 0.33 | -67.33 | 0 | 0 | 0.90 | -50.02 | -3.17 | 0 | -2.91 | 0 | 0.72 | 12.5 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -8.62 | 0 | 0.14 | 0 | 6.74 | 7.84 | 0.41 | 0 | -8.48 | 0 | 1.01 | 98.04 | 0.01 | 0.0 | 1.81 | 63.43 | 3.58 | 179.69 | 3.34 | 302.41 | 0.64 | 20.75 | 0.02 | 0.0 | -215.50 | 0 |
| 2021 (8) | -5.21 | 0 | -0.07 | 0 | 6.25 | 0 | -0.72 | 0 | -5.28 | 0 | 0.51 | 54.55 | 0.01 | 0.0 | 1.11 | 34.75 | 1.28 | 0 | 0.83 | 654.55 | 0.53 | 0.0 | 0.02 | 0.0 | -377.54 | 0 |
| 2020 (7) | 5.65 | 476.53 | 0.06 | 0 | -4.94 | 0 | 0.44 | 0 | 5.71 | 0 | 0.33 | 135.71 | 0.01 | 0.0 | 0.82 | 137.71 | -0.09 | 0 | 0.11 | 0 | 0.53 | -11.67 | 0.02 | -33.33 | 856.06 | 0 |
| 2019 (6) | 0.98 | 0 | -1.88 | 0 | 0.57 | -93.12 | -0.33 | 0 | -0.9 | 0 | 0.14 | 55.56 | 0.01 | -99.45 | 0.35 | 50.69 | -2.83 | 0 | -2.4 | 0 | 0.6 | -4.76 | 0.03 | -57.14 | 0.00 | 0 |
| 2018 (5) | -9.05 | 0 | 0.87 | 0 | 8.28 | 392.86 | -0.66 | 0 | -8.18 | 0 | 0.09 | -86.15 | 1.82 | 0 | 0.23 | -84.86 | -10.96 | 0 | -15.2 | 0 | 0.63 | 12.5 | 0.07 | -73.08 | 0.00 | 0 |
| 2017 (4) | 1.23 | -44.59 | -2.75 | 0 | 1.68 | 0 | -0.35 | 0 | -1.52 | 0 | 0.65 | 160.0 | -1.48 | 0 | 1.51 | 175.74 | -0.36 | 0 | -0.34 | 0 | 0.56 | -1.75 | 0.26 | -7.14 | 256.25 | 67.37 |
| 2016 (3) | 2.22 | 0 | -3.87 | 0 | -0.5 | 0 | 0.56 | 0 | -1.65 | 0 | 0.25 | -87.11 | -0.17 | 0 | 0.55 | -82.76 | 1.16 | -59.44 | 0.6 | -76.83 | 0.57 | -3.39 | 0.28 | -22.22 | 153.10 | 0 |
| 2015 (2) | -1.34 | 0 | -0.38 | 0 | 5.35 | 251.97 | -0.55 | 0 | -1.72 | 0 | 1.94 | 223.33 | -0.03 | 0 | 3.18 | 126.36 | 2.86 | 232.56 | 2.59 | 103.94 | 0.59 | -7.81 | 0.36 | 71.43 | -37.85 | 0 |
| 2014 (1) | -2.47 | 0 | -1.9 | 0 | 1.52 | 0 | -0.08 | 0 | -4.37 | 0 | 0.6 | 130.77 | 0.47 | 0 | 1.41 | 157.27 | 0.86 | -37.68 | 1.27 | -16.45 | 0.64 | -8.57 | 0.21 | 16.67 | -116.51 | 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) | 1.13 | 56.94 | 183.7 | 0.27 | -48.08 | 155.1 | -1.66 | 7.26 | -167.76 | 0.99 | 480.77 | 125.0 | 1.4 | 12.9 | 176.09 | 0.05 | 400.0 | 225.0 | 0 | 0 | 0 | 0.60 | 456.69 | 321.2 | -1.18 | -257.58 | -266.2 | -1.43 | -217.78 | -1530.0 | 0.17 | 0.0 | -5.56 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q3 (19) | 0.72 | -49.65 | 121.88 | 0.52 | 170.27 | 200.0 | -1.79 | -8.48 | -159.67 | -0.26 | 44.68 | -620.0 | 1.24 | 79.71 | 132.55 | 0.01 | -92.31 | -96.77 | 0 | 0 | 0 | 0.11 | -92.84 | -94.08 | -0.33 | 67.96 | -122.45 | -0.45 | 11.76 | -128.66 | 0.17 | -5.56 | 6.25 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | 1.43 | 236.19 | 576.67 | -0.74 | -54.17 | -42.31 | -1.65 | -168.18 | -534.21 | -0.47 | 0 | -217.5 | 0.69 | 145.1 | 184.15 | 0.13 | -7.14 | -60.61 | 0 | 0 | 0 | 1.51 | 12.75 | -40.47 | -1.03 | -66.13 | -192.79 | -0.51 | 1.92 | -141.13 | 0.18 | -5.26 | 20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -1.05 | 22.22 | 71.47 | -0.48 | 2.04 | -128.74 | 2.42 | -1.22 | 168.89 | 0 | -100.0 | 100.0 | -1.53 | 16.85 | 23.88 | 0.14 | 450.0 | -65.0 | 0 | 0 | 0 | 1.34 | 592.28 | -62.05 | -0.62 | -187.32 | -321.43 | -0.52 | -620.0 | -220.93 | 0.19 | 5.56 | 26.67 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (16) | -1.35 | 58.97 | -177.59 | -0.49 | 5.77 | -390.0 | 2.45 | -18.33 | 807.41 | 0.44 | 780.0 | 2100.0 | -1.84 | 51.71 | -212.2 | -0.04 | -112.9 | -136.36 | 0 | 0 | 0 | -0.27 | -114.91 | -134.58 | 0.71 | -51.7 | 36.54 | 0.1 | -93.63 | -75.0 | 0.18 | 12.5 | 28.57 | 0.01 | 0.0 | 0.0 | -465.52 | -146.2 | -247.15 |
| 22Q3 (15) | -3.29 | -996.67 | -68.72 | -0.52 | 0.0 | -48.57 | 3.0 | 689.47 | 20.48 | 0.05 | -87.5 | 106.33 | -3.81 | -364.63 | -65.65 | 0.31 | -6.06 | 82.35 | 0 | 0 | 0 | 1.83 | -28.06 | 33.94 | 1.47 | 32.43 | 129.69 | 1.57 | 26.61 | 220.41 | 0.16 | 6.67 | 23.08 | 0.01 | 0.0 | 0.0 | -189.08 | -782.38 | 38.91 |
| 22Q2 (14) | -0.3 | 91.85 | 83.52 | -0.52 | -131.14 | -218.18 | 0.38 | -57.78 | -39.68 | 0.4 | 183.33 | 73.91 | -0.82 | 59.2 | 40.58 | 0.33 | -17.5 | 135.71 | 0 | 0 | 0 | 2.54 | -28.11 | 92.31 | 1.11 | 296.43 | 326.92 | 1.24 | 188.37 | 359.26 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | -21.43 | 96.56 | 95.17 |
| 22Q1 (13) | -3.68 | -311.49 | -16.09 | 1.67 | 1770.0 | 2883.33 | 0.9 | 233.33 | -68.42 | -0.48 | -2500.0 | -152.63 | -2.01 | -222.56 | 37.77 | 0.4 | 263.64 | 400.0 | 0 | 0 | 0 | 3.54 | 348.52 | 304.51 | 0.28 | -46.15 | 300.0 | 0.43 | 7.5 | 226.47 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | -623.73 | -297.16 | 0 |
| 21Q4 (12) | 1.74 | 189.23 | 241.18 | -0.1 | 71.43 | 72.22 | 0.27 | -89.16 | 132.14 | 0.02 | 102.53 | 122.22 | 1.64 | 171.3 | 993.33 | 0.11 | -35.29 | -54.17 | 0 | 0 | 0 | 0.79 | -42.25 | -66.68 | 0.52 | -18.75 | 326.09 | 0.4 | -18.37 | 217.65 | 0.14 | 7.69 | 7.69 | 0.01 | 0.0 | 0 | 316.36 | 202.21 | 0 |
| 21Q3 (11) | -1.95 | -7.14 | -155.56 | -0.35 | -179.55 | -450.0 | 2.49 | 295.24 | 354.08 | -0.79 | -443.48 | -515.79 | -2.3 | -66.67 | -163.71 | 0.17 | 21.43 | 750.0 | 0 | 0 | 0 | 1.37 | 3.29 | 719.28 | 0.64 | 146.15 | 33.33 | 0.49 | 81.48 | 104.17 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -309.52 | 30.27 | -133.51 |
| 21Q2 (10) | -1.82 | 42.59 | -173.68 | 0.44 | 833.33 | 41.94 | 0.63 | -77.89 | 122.74 | 0.23 | 221.05 | -45.24 | -1.38 | 57.28 | -149.64 | 0.14 | 75.0 | 133.33 | 0 | 0 | 0 | 1.32 | 51.2 | 126.5 | 0.26 | 285.71 | 2700.0 | 0.27 | 179.41 | 35.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -443.90 | 0 | -161.1 |
| 21Q1 (9) | -3.17 | -721.57 | -277.38 | -0.06 | 83.33 | -700.0 | 2.85 | 439.29 | 914.29 | -0.19 | -111.11 | -137.5 | -3.23 | -2253.33 | -289.16 | 0.08 | -66.67 | 700.0 | 0 | 0 | 0 | 0.87 | -63.06 | 582.84 | -0.14 | 39.13 | 58.82 | -0.34 | 0.0 | -3500.0 | 0.13 | 0.0 | -7.14 | 0.01 | 0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | 0.51 | -85.47 | 828.57 | -0.36 | -460.0 | -209.09 | -0.84 | 14.29 | -146.93 | -0.09 | -147.37 | 73.53 | 0.15 | -95.84 | -42.31 | 0.24 | 1100.0 | 200.0 | 0 | 0 | 0 | 2.37 | 1320.12 | 290.24 | -0.23 | -147.92 | 66.67 | -0.34 | -241.67 | -197.14 | 0.13 | 0.0 | -18.75 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (7) | 3.51 | 42.11 | 6920.0 | 0.1 | -67.74 | 135.71 | -0.98 | 64.62 | 22.22 | 0.19 | -54.76 | 5.56 | 3.61 | 29.86 | 1669.57 | 0.02 | -66.67 | -33.33 | 0 | 0 | -100.0 | 0.17 | -71.44 | -44.56 | 0.48 | 4900.0 | 633.33 | 0.24 | 20.0 | 163.16 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 923.68 | 27.15 | 0 |
| 20Q2 (6) | 2.47 | 394.05 | 149.49 | 0.31 | 3000.0 | 6.9 | -2.77 | -691.43 | -78.71 | 0.42 | 625.0 | 68.0 | 2.78 | 434.94 | 117.19 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 0.58 | 355.84 | 0 | -0.01 | 97.06 | 99.45 | 0.2 | 1900.0 | 111.05 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | 0.0 | 726.47 | 238.38 | 0 |
| 20Q1 (5) | -0.84 | -1100.0 | 0 | 0.01 | -96.97 | 100.45 | -0.35 | -119.55 | -122.01 | -0.08 | 76.47 | 80.49 | -0.83 | -419.23 | 62.78 | 0.01 | -87.5 | -66.67 | 0 | 0 | 0 | 0.13 | -78.89 | -64.87 | -0.34 | 50.72 | 27.66 | 0.01 | -97.14 | 101.82 | 0.14 | -12.5 | -6.67 | 0.01 | 0.0 | 0.0 | -525.00 | -3800.0 | 0 |
| 19Q4 (4) | -0.07 | -240.0 | 0.0 | 0.33 | 217.86 | 0.0 | 1.79 | 242.06 | 0.0 | -0.34 | -288.89 | 0.0 | 0.26 | 213.04 | 0.0 | 0.08 | 166.67 | 0.0 | 0 | -100.0 | 0.0 | 0.61 | 101.77 | 0.0 | -0.69 | -666.67 | 0.0 | 0.35 | 192.11 | 0.0 | 0.16 | 14.29 | 0.0 | 0.01 | 0.0 | 0.0 | -13.46 | 0 | 0.0 |
| 19Q3 (3) | 0.05 | -94.95 | 0.0 | -0.28 | -196.55 | 0.0 | -1.26 | 18.71 | 0.0 | 0.18 | -28.0 | 0.0 | -0.23 | -117.97 | 0.0 | 0.03 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.30 | 0 | 0.0 | -0.09 | 95.05 | 0.0 | -0.38 | 79.01 | 0.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.99 | 0 | 0.0 | 0.29 | 113.0 | 0.0 | -1.55 | -197.48 | 0.0 | 0.25 | 160.98 | 0.0 | 1.28 | 157.4 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -1.82 | -287.23 | 0.0 | -1.81 | -229.09 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
