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) | 5.41 | 2.85 | 3.32 | -36.52 | -6.31 | 0 | 0.01 | -83.33 | 8.73 | -16.78 | 1.28 | -25.58 | -0.15 | 0 | 5.93 | -7.92 | 0.14 | -91.76 | 3.49 | -50.71 | 0.86 | 28.36 | 0 | 0 | 124.37 | 83.24 |
| 2022 (9) | 5.26 | 145.79 | 5.23 | 0 | -5.45 | 0 | 0.06 | 500.0 | 10.49 | 0 | 1.72 | -57.11 | -0.04 | 0 | 6.44 | -61.77 | 1.7 | 2328.57 | 7.08 | 14060.0 | 0.67 | 15.52 | 0 | 0 | 67.87 | -80.02 |
| 2021 (8) | 2.14 | 13.23 | -15.46 | 0 | -11.19 | 0 | 0.01 | -75.0 | -13.32 | 0 | 4.01 | 395.06 | 0.07 | 0 | 16.86 | 364.89 | 0.07 | -81.58 | 0.05 | -99.91 | 0.58 | 1.75 | 0 | 0 | 339.68 | 9759.78 |
| 2020 (7) | 1.89 | -35.05 | 50.92 | 1019.12 | -19.4 | 0 | 0.04 | 33.33 | 52.81 | 607.91 | 0.81 | 2.53 | -0.05 | 0 | 3.63 | 12.03 | 0.38 | -9.52 | 54.29 | 680.03 | 0.57 | 9.62 | 0 | 0 | 3.45 | -91.14 |
| 2019 (6) | 2.91 | 410.53 | 4.55 | 0 | -7.27 | 0 | 0.03 | -57.14 | 7.46 | 0 | 0.79 | 19.7 | -0.03 | 0 | 3.24 | 24.7 | 0.42 | 0 | 6.96 | 203.93 | 0.52 | 1.96 | 0 | 0 | 38.90 | 91.11 |
| 2018 (5) | 0.57 | -66.67 | -1.5 | 0 | -1.8 | 0 | 0.07 | 0 | -0.93 | 0 | 0.66 | 100.0 | 0.02 | 100.0 | 2.60 | 108.81 | -0.09 | 0 | 2.29 | 33.14 | 0.51 | -12.07 | 0 | 0 | 20.36 | -72.62 |
| 2017 (4) | 1.71 | -26.61 | 0.55 | 0 | -1.78 | 0 | -0.12 | 0 | 2.26 | 11.33 | 0.33 | 37.5 | 0.01 | 0 | 1.24 | 49.57 | 0.42 | -63.16 | 1.72 | -43.42 | 0.58 | -4.92 | 0 | 0 | 74.35 | 16.47 |
| 2016 (3) | 2.33 | -26.5 | -0.3 | 0 | -0.27 | 0 | -0.06 | 0 | 2.03 | -41.67 | 0.24 | -29.41 | -0.02 | 0 | 0.83 | -33.37 | 1.14 | 48.05 | 3.04 | 18.75 | 0.61 | -3.17 | 0 | 0 | 63.84 | -35.76 |
| 2015 (2) | 3.17 | 4.62 | 0.31 | 0 | -1.27 | 0 | 0.1 | 0 | 3.48 | 50.0 | 0.34 | -12.82 | -0.01 | 0 | 1.25 | -4.38 | 0.77 | -16.3 | 2.56 | 8.47 | 0.63 | -1.56 | 0 | 0 | 99.37 | -1.61 |
| 2014 (1) | 3.03 | 47.09 | -0.71 | 0 | -3.89 | 0 | -0.15 | 0 | 2.32 | -39.27 | 0.39 | -11.36 | 0.01 | -66.67 | 1.30 | 0.46 | 0.92 | 50.82 | 2.36 | 35.63 | 0.64 | 1.59 | 0 | 0 | 101.00 | 16.2 |
| 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) | -0.39 | -110.51 | -208.33 | 0.08 | 102.37 | -90.0 | -0.08 | 96.68 | 38.46 | 0.13 | 230.0 | -55.17 | -0.31 | -191.18 | -126.72 | 0.19 | -9.52 | -76.54 | -0.1 | -233.33 | -1100.0 | 4.09 | 2.37 | -68.91 | -0.25 | -1150.0 | -149.02 | -0.48 | -136.64 | -500.0 | 0.26 | 23.81 | 36.84 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 3.71 | 851.28 | -34.8 | -3.37 | -144.23 | -443.55 | -2.41 | 33.79 | -0.84 | -0.1 | -233.33 | 47.37 | 0.34 | -95.76 | -93.29 | 0.21 | 23.53 | -47.5 | -0.03 | 0.0 | 40.0 | 4.00 | 47.53 | -25.1 | -0.02 | -107.41 | -103.23 | 1.31 | -44.26 | -74.06 | 0.21 | 5.0 | 23.53 | 0 | 0 | 0 | 244.08 | 1495.9 | 123.92 |
| 23Q2 (18) | 0.39 | -77.06 | 119.31 | 7.62 | 854.46 | 0.79 | -3.64 | -2041.18 | -40.0 | -0.03 | -250.0 | 0.0 | 8.01 | 1060.87 | 44.58 | 0.17 | -76.06 | -19.05 | -0.03 | 0 | 0 | 2.71 | -79.34 | -10.78 | 0.27 | 80.0 | -22.86 | 2.35 | 634.38 | 111.71 | 0.2 | 5.26 | 25.0 | 0 | 0 | 0 | 15.29 | -95.41 | 109.62 |
| 23Q1 (17) | 1.7 | 372.22 | 38.21 | -1.01 | -226.25 | 59.92 | -0.17 | -30.77 | 50.0 | 0.02 | -93.1 | 200.0 | 0.69 | -40.52 | 153.49 | 0.71 | -12.35 | 144.83 | 0 | -100.0 | 0 | 13.12 | -0.36 | 177.86 | 0.15 | -70.59 | -31.82 | 0.32 | 166.67 | -60.0 | 0.19 | 0.0 | 26.67 | 0 | 0 | 0 | 333.33 | 187.04 | 157.45 |
| 22Q4 (16) | 0.36 | -93.67 | 159.02 | 0.8 | 229.03 | -83.77 | -0.13 | 94.56 | 95.49 | 0.29 | 252.63 | 0 | 1.16 | -77.12 | -73.15 | 0.81 | 102.5 | 42.11 | 0.01 | 120.0 | -83.33 | 13.17 | 146.62 | 42.34 | 0.51 | -17.74 | 1120.0 | 0.12 | -97.62 | 50.0 | 0.19 | 11.76 | 26.67 | 0 | 0 | 0 | 116.13 | 6.54 | 143.79 |
| 22Q3 (15) | 5.69 | 381.68 | 201.06 | -0.62 | -108.2 | 89.01 | -2.39 | 8.08 | 70.27 | -0.19 | -533.33 | 0 | 5.07 | -8.48 | 235.2 | 0.4 | 90.48 | -86.89 | -0.05 | 0 | 0.0 | 5.34 | 75.73 | -88.06 | 0.62 | 77.14 | 1966.67 | 5.05 | 354.95 | 115.81 | 0.17 | 6.25 | 21.43 | 0 | 0 | 0 | 109.00 | 168.53 | 43.03 |
| 22Q2 (14) | -2.02 | -264.23 | -1920.0 | 7.56 | 400.0 | 163.64 | -2.6 | -664.71 | -940.0 | -0.03 | -50.0 | 0 | 5.54 | 529.46 | 146.24 | 0.21 | -27.59 | 23.53 | 0 | 0 | -100.0 | 3.04 | -35.66 | -3.11 | 0.35 | 59.09 | 450.0 | 1.11 | 38.75 | 141.42 | 0.16 | 6.67 | 14.29 | 0 | 0 | 0 | -159.06 | -222.85 | 0 |
| 22Q1 (13) | 1.23 | 301.64 | 28.12 | -2.52 | -151.12 | 11.89 | -0.34 | 88.19 | -1033.33 | -0.02 | 0 | -300.0 | -1.29 | -129.86 | 32.11 | 0.29 | -49.12 | 31.82 | 0 | -100.0 | 0 | 4.72 | -48.96 | 15.72 | 0.22 | 540.0 | 15.79 | 0.8 | 900.0 | 150.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 129.47 | 148.82 | -36.61 |
| 21Q4 (12) | -0.61 | -132.28 | -90.62 | 4.93 | 187.41 | 494.4 | -2.88 | 64.18 | 74.12 | 0 | 0 | -100.0 | 4.32 | 215.2 | 375.16 | 0.57 | -81.31 | 338.46 | 0.06 | 220.0 | 200.0 | 9.25 | -79.31 | 329.21 | -0.05 | -266.67 | -133.33 | 0.08 | -96.58 | -81.82 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0 | -265.22 | -448.01 | -388.99 |
| 21Q3 (11) | 1.89 | 1990.0 | -16.37 | -5.64 | 52.53 | -7.84 | -8.04 | -3116.0 | -15.19 | 0 | 0 | 100.0 | -3.75 | 68.7 | -26.26 | 3.05 | 1694.12 | 747.22 | -0.05 | -183.33 | -600.0 | 44.72 | 1325.82 | 680.14 | 0.03 | 130.0 | -90.62 | 2.34 | 187.31 | 56.0 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 76.21 | 0 | -44.36 |
| 21Q2 (10) | -0.1 | -110.42 | 67.74 | -11.88 | -315.38 | -120.6 | -0.25 | -733.33 | 79.34 | 0 | -100.0 | -100.0 | -11.98 | -530.53 | -120.89 | 0.17 | -22.73 | 41.67 | 0.06 | 0 | 500.0 | 3.14 | -23.15 | 25.72 | -0.1 | -152.63 | 9.09 | -2.68 | -937.5 | -105.13 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (9) | 0.96 | 400.0 | 284.0 | -2.86 | -128.8 | -959.26 | -0.03 | 99.73 | 62.5 | 0.01 | 0.0 | -88.89 | -1.9 | -21.02 | -9400.0 | 0.22 | 69.23 | 4.76 | 0 | 100.0 | 100.0 | 4.08 | 89.32 | 1.46 | 0.19 | 26.67 | 1800.0 | 0.32 | -27.27 | 255.56 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 204.26 | 476.6 | 79.74 |
| 20Q4 (8) | -0.32 | -114.16 | 47.54 | -1.25 | 76.1 | -420.83 | -11.13 | -59.46 | -3191.67 | 0.01 | 107.69 | 125.0 | -1.57 | 47.14 | -84.71 | 0.13 | -63.89 | -31.58 | -0.06 | -700.0 | 0 | 2.16 | -62.39 | -36.12 | 0.15 | -53.12 | 1600.0 | 0.44 | -70.67 | 180.0 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | -54.24 | -139.6 | 0 |
| 20Q3 (7) | 2.26 | 829.03 | -46.06 | -5.23 | -109.07 | -1288.64 | -6.98 | -476.86 | -98.86 | -0.13 | -285.71 | -750.0 | -2.97 | -105.18 | -164.15 | 0.36 | 200.0 | 157.14 | 0.01 | 0.0 | 150.0 | 5.73 | 129.78 | 211.19 | 0.32 | 390.91 | -25.58 | 1.5 | -97.13 | -43.82 | 0.15 | 7.14 | 25.0 | 0 | 0 | 0 | 136.97 | 23252.3 | -8.8 |
| 20Q2 (6) | -0.31 | -224.0 | 70.19 | 57.67 | 21459.26 | 1576.45 | -1.21 | -1412.5 | 65.23 | 0.07 | -22.22 | 600.0 | 57.36 | 286900.0 | 2290.0 | 0.12 | -42.86 | -7.69 | 0.01 | 200.0 | 0 | 2.49 | -37.99 | 16.49 | -0.11 | -1200.0 | -320.0 | 52.26 | 57966.67 | 988.75 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | -0.59 | -100.52 | 97.2 |
| 20Q1 (5) | 0.25 | 140.98 | -32.43 | -0.27 | -12.5 | -129.67 | -0.08 | -122.22 | 87.5 | 0.09 | 325.0 | 125.0 | -0.02 | 97.65 | -101.56 | 0.21 | 10.53 | -36.36 | -0.01 | 0 | 0.0 | 4.02 | 19.21 | -37.7 | 0.01 | 200.0 | 120.0 | 0.09 | 116.36 | 80.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 113.64 | 0 | -41.65 |
| 19Q4 (4) | -0.61 | -114.56 | 0.0 | -0.24 | -154.55 | 0.0 | 0.36 | 110.26 | 0.0 | -0.04 | -300.0 | 0.0 | -0.85 | -118.36 | 0.0 | 0.19 | 35.71 | 0.0 | 0 | 100.0 | 0.0 | 3.37 | 83.2 | 0.0 | -0.01 | -102.33 | 0.0 | -0.55 | -120.6 | 0.0 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 4.19 | 502.88 | 0.0 | 0.44 | -87.21 | 0.0 | -3.51 | -0.86 | 0.0 | 0.02 | 100.0 | 0.0 | 4.63 | 92.92 | 0.0 | 0.14 | 7.69 | 0.0 | -0.02 | 0 | 0.0 | 1.84 | -13.99 | 0.0 | 0.43 | 760.0 | 0.0 | 2.67 | -44.38 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 150.18 | 811.91 | 0.0 |
| 19Q2 (2) | -1.04 | -381.08 | 0.0 | 3.44 | 278.02 | 0.0 | -3.48 | -443.75 | 0.0 | 0.01 | -75.0 | 0.0 | 2.4 | 87.5 | 0.0 | 0.13 | -60.61 | 0.0 | 0 | 100.0 | 0.0 | 2.14 | -66.84 | 0.0 | 0.05 | 200.0 | 0.0 | 4.8 | 9500.0 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | -21.10 | -110.83 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 194.74 | 0.0 | 0.0 |
