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) | 2.1 | 195.77 | -2.73 | 0 | 3.23 | -4.15 | 0.02 | 0 | -0.63 | 0 | 0.64 | -86.18 | -0.03 | 0 | 5.61 | -86.16 | 0.59 | 268.75 | 0.87 | -8.42 | 0.46 | -23.33 | 0 | 0 | 157.89 | 244.7 |
| 2022 (9) | 0.71 | -63.96 | -4.04 | 0 | 3.37 | 144.2 | -0.17 | 0 | -3.33 | 0 | 4.63 | 543.06 | 0 | 0 | 40.54 | 499.13 | 0.16 | 0 | 0.95 | 120.93 | 0.6 | -34.78 | 0 | 0 | 45.81 | -67.91 |
| 2021 (8) | 1.97 | 0 | -1.82 | 0 | 1.38 | 27.78 | 0.39 | 0 | 0.15 | 0 | 0.72 | 33.33 | 0.01 | 0 | 6.77 | 7.27 | -0.31 | 0 | 0.43 | 0 | 0.92 | -26.98 | 0.03 | -25.0 | 142.75 | 0 |
| 2020 (7) | -0.36 | 0 | -0.49 | 0 | 1.08 | 44.0 | -0.08 | 0 | -0.85 | 0 | 0.54 | -56.45 | 0 | 0 | 6.31 | -40.12 | -2.12 | 0 | -3.3 | 0 | 1.26 | -24.55 | 0.04 | 33.33 | 0.00 | 0 |
| 2019 (6) | 0.16 | -58.97 | -2.18 | 0 | 0.75 | 0 | 0.03 | 0 | -2.02 | 0 | 1.24 | -5.34 | 0 | 0 | 10.54 | -3.25 | -2.76 | 0 | -3.09 | 0 | 1.67 | 42.74 | 0.03 | 50.0 | 0.00 | 0 |
| 2018 (5) | 0.39 | 2.63 | 1.52 | 0 | -0.29 | 0 | -0.01 | 0 | 1.91 | 0 | 1.31 | -33.84 | 0.31 | 0 | 10.89 | -25.04 | -2.07 | 0 | -1.17 | 0 | 1.17 | 13.59 | 0.02 | 100.0 | 1950.00 | 4467.11 |
| 2017 (4) | 0.38 | -5.0 | -3.5 | 0 | 2.52 | 663.64 | -0.23 | 0 | -3.12 | 0 | 1.98 | 247.37 | -0.66 | 0 | 14.53 | 300.63 | -0.23 | 0 | -0.15 | 0 | 1.03 | -3.74 | 0.01 | 0 | 42.70 | 35.56 |
| 2016 (3) | 0.4 | -55.06 | -0.86 | 0 | 0.33 | -92.83 | -0.15 | 0 | -0.46 | 0 | 0.57 | -48.18 | -0.54 | 0 | 3.63 | -48.91 | 0.46 | 76.92 | 0.2 | -42.86 | 1.07 | -12.3 | 0 | 0 | 31.50 | -43.38 |
| 2015 (2) | 0.89 | 64.81 | -4.37 | 0 | 4.6 | 45900.0 | -0.07 | 0 | -3.48 | 0 | 1.1 | 5.77 | -0.22 | 0 | 7.10 | 6.86 | 0.26 | -16.13 | 0.35 | 169.23 | 1.22 | -5.43 | 0.03 | 50.0 | 55.62 | 48.33 |
| 2014 (1) | 0.54 | -3.57 | -1.19 | 0 | 0.01 | 0 | -0.09 | 0 | -0.65 | 0 | 1.04 | 70.49 | 0.07 | 0 | 6.64 | 56.12 | 0.31 | 0 | 0.13 | 0 | 1.29 | -4.44 | 0.02 | 100.0 | 37.50 | -65.18 |
| 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) | 0.57 | -1.72 | 185.0 | -1.07 | -64.62 | 70.19 | 0.18 | 700.0 | -89.16 | 0.01 | -80.0 | 133.33 | -0.5 | -614.29 | 85.25 | 0.06 | -33.33 | -81.25 | -0.02 | -100.0 | -103.77 | 2.09 | -33.1 | -81.51 | 0.12 | -25.0 | -55.56 | 0.07 | -79.41 | -68.18 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 300.00 | 137.93 | 395.0 |
| 23Q3 (19) | 0.58 | -22.67 | 7.41 | -0.65 | 18.75 | 85.39 | -0.03 | 40.0 | -106.82 | 0.05 | -16.67 | 200.0 | -0.07 | -40.0 | 98.21 | 0.09 | -72.73 | -97.9 | -0.01 | 0 | 85.71 | 3.12 | -72.82 | -98.06 | 0.16 | -5.88 | 245.45 | 0.34 | 47.83 | -22.73 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 126.09 | -41.16 | 28.42 |
| 23Q2 (18) | 0.75 | 275.0 | 541.18 | -0.8 | -300.0 | -119.09 | -0.05 | -101.6 | -102.62 | 0.06 | 160.0 | 146.15 | -0.05 | 0 | -101.24 | 0.33 | 106.25 | 1000.0 | 0 | 0 | 100.0 | 11.50 | 99.78 | 1084.32 | 0.17 | 21.43 | 466.67 | 0.23 | 4.55 | 27.78 | 0.12 | 20.0 | -29.41 | 0 | 0 | 0 | 214.29 | 242.86 | 541.18 |
| 23Q1 (17) | 0.2 | 0.0 | 42.86 | -0.2 | 94.43 | -5.26 | 3.13 | 88.55 | 589.06 | -0.1 | -233.33 | -433.33 | 0 | 100.0 | 100.0 | 0.16 | -50.0 | 0 | 0 | -100.0 | 100.0 | 5.76 | -49.1 | 0 | 0.14 | -48.15 | 800.0 | 0.22 | 0.0 | 100.0 | 0.1 | -9.09 | -52.38 | 0 | 0 | 0 | 62.50 | 3.12 | 42.86 |
| 22Q4 (16) | 0.2 | -62.96 | -89.74 | -3.59 | 19.33 | -66.2 | 1.66 | 277.27 | -9.29 | -0.03 | 40.0 | -113.64 | -3.39 | 13.3 | -1514.29 | 0.32 | -92.52 | -50.0 | 0.53 | 857.14 | 960.0 | 11.31 | -92.97 | -50.0 | 0.27 | 345.45 | 203.85 | 0.22 | -50.0 | -62.71 | 0.11 | 0.0 | -52.17 | 0 | 0 | -100.0 | 60.61 | -38.27 | -74.2 |
| 22Q3 (15) | 0.54 | 417.65 | 238.46 | -4.45 | -206.21 | -1754.17 | 0.44 | -76.96 | 0.0 | -0.05 | 61.54 | -120.0 | -3.91 | -197.26 | -520.63 | 4.28 | 14166.67 | 21300.0 | -0.07 | -40.0 | 0 | 160.90 | 16472.93 | 22587.22 | -0.11 | -466.67 | 0 | 0.44 | 144.44 | 2100.0 | 0.11 | -35.29 | -50.0 | 0 | 0 | -100.0 | 98.18 | 302.14 | 162.94 |
| 22Q2 (14) | -0.17 | -221.43 | -194.44 | 4.19 | 2305.26 | 4290.0 | 1.91 | 398.44 | 9450.0 | -0.13 | -533.33 | -160.0 | 4.02 | 8140.0 | 4925.0 | 0.03 | 0 | -25.0 | -0.05 | 88.1 | -150.0 | 0.97 | 0 | -41.02 | 0.03 | 250.0 | -50.0 | 0.18 | 63.64 | 263.64 | 0.17 | -19.05 | -26.09 | 0 | 0 | -100.0 | -48.57 | -211.02 | -135.08 |
| 22Q1 (13) | 0.14 | -92.82 | -39.13 | -0.19 | 91.2 | -127.94 | -0.64 | -134.97 | 30.43 | 0.03 | -86.36 | 200.0 | -0.05 | 76.19 | -105.49 | 0 | -100.0 | -100.0 | -0.42 | -940.0 | -2000.0 | -0.00 | -100.0 | -100.0 | -0.02 | 92.31 | 80.0 | 0.11 | -81.36 | 237.5 | 0.21 | -8.7 | -12.5 | 0 | -100.0 | -100.0 | 43.75 | -81.38 | -67.66 |
| 21Q4 (12) | 1.95 | 600.0 | 2337.5 | -2.16 | -800.0 | -2063.64 | 1.83 | 315.91 | 2714.29 | 0.22 | -12.0 | -40.54 | -0.21 | 66.67 | -210.53 | 0.64 | 3100.0 | 392.31 | 0.05 | 0 | 0 | 22.61 | 3088.69 | 268.8 | -0.26 | 0 | 36.59 | 0.59 | 2850.0 | 234.09 | 0.23 | 4.55 | -14.81 | 0.01 | 0.0 | 0.0 | 234.94 | 250.6 | 0 |
| 21Q3 (11) | -0.39 | -316.67 | -1850.0 | -0.24 | -140.0 | -71.43 | 0.44 | 2100.0 | 438.46 | 0.25 | 600.0 | 141.67 | -0.63 | -887.5 | -293.75 | 0.02 | -50.0 | -66.67 | 0 | 100.0 | 0 | 0.71 | -56.91 | -76.36 | 0 | -100.0 | 100.0 | 0.02 | 118.18 | 102.86 | 0.22 | -4.35 | -24.14 | 0.01 | 0.0 | 0.0 | -156.00 | -212.67 | 0 |
| 21Q2 (10) | 0.18 | -21.74 | 154.55 | -0.1 | -114.71 | 52.38 | 0.02 | 102.17 | -98.31 | -0.05 | -66.67 | -141.67 | 0.08 | -91.21 | 114.81 | 0.04 | 300.0 | 0.0 | -0.02 | 0.0 | 84.62 | 1.65 | 321.4 | -20.16 | 0.06 | 160.0 | 110.53 | -0.11 | -37.5 | 91.85 | 0.23 | -4.17 | -30.3 | 0.01 | 0.0 | 0.0 | 138.46 | 2.34 | 0 |
| 21Q1 (9) | 0.23 | 187.5 | 387.5 | 0.68 | 518.18 | 372.0 | -0.92 | -1214.29 | -1020.0 | -0.03 | -108.11 | -200.0 | 0.91 | 378.95 | 375.76 | 0.01 | -92.31 | -90.0 | -0.02 | 0 | 75.0 | 0.39 | -93.63 | -90.23 | -0.1 | 75.61 | 83.33 | -0.08 | 81.82 | 90.12 | 0.24 | -11.11 | -35.14 | 0.01 | 0.0 | 0.0 | 135.29 | 0 | 0 |
| 20Q4 (8) | 0.08 | 500.0 | -84.91 | 0.11 | 178.57 | 131.43 | -0.07 | 46.15 | 36.36 | 0.37 | 161.67 | 146.67 | 0.19 | 218.75 | 5.56 | 0.13 | 116.67 | -48.0 | 0 | 0 | 0 | 6.13 | 104.4 | -39.91 | -0.41 | 25.45 | 59.0 | -0.44 | 37.14 | 69.01 | 0.27 | -6.9 | -34.15 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.02 | 93.94 | -107.69 | -0.14 | 33.33 | 87.27 | -0.13 | -111.02 | -152.0 | -0.6 | -600.0 | -528.57 | -0.16 | 70.37 | 80.95 | 0.06 | 50.0 | -82.35 | 0 | 100.0 | -100.0 | 3.00 | 45.5 | -73.26 | -0.55 | 3.51 | 32.93 | -0.7 | 48.15 | 33.96 | 0.29 | -12.12 | -30.95 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.33 | -312.5 | -512.5 | -0.21 | 16.0 | 8.7 | 1.18 | 1080.0 | 281.54 | 0.12 | 300.0 | 233.33 | -0.54 | -63.64 | -260.0 | 0.04 | -60.0 | -89.19 | -0.13 | -62.5 | -550.0 | 2.06 | -48.45 | -81.44 | -0.57 | 5.0 | -9.62 | -1.35 | -66.67 | -255.26 | 0.33 | -10.81 | -19.51 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -0.08 | -115.09 | 88.73 | -0.25 | 28.57 | 50.0 | 0.1 | 190.91 | -92.06 | 0.03 | -80.0 | 116.67 | -0.33 | -283.33 | 72.73 | 0.1 | -60.0 | -64.29 | -0.08 | 0 | -33.33 | 4.00 | -60.8 | -58.0 | -0.6 | 40.0 | -42.86 | -0.81 | 42.96 | -237.5 | 0.37 | -9.76 | -13.95 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 0.53 | 103.85 | 0.0 | -0.35 | 68.18 | 0.0 | -0.11 | -144.0 | 0.0 | 0.15 | 7.14 | 0.0 | 0.18 | 121.43 | 0.0 | 0.25 | -26.47 | 0.0 | 0 | -100.0 | 0.0 | 10.20 | -9.06 | 0.0 | -1.0 | -21.95 | 0.0 | -1.42 | -33.96 | 0.0 | 0.41 | -2.38 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.26 | 225.0 | 0.0 | -1.1 | -378.26 | 0.0 | 0.25 | 138.46 | 0.0 | 0.14 | 255.56 | 0.0 | -0.84 | -460.0 | 0.0 | 0.34 | -8.11 | 0.0 | 0.08 | 500.0 | 0.0 | 11.22 | 0.99 | 0.0 | -0.82 | -57.69 | 0.0 | -1.06 | -178.95 | 0.0 | 0.42 | 2.44 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.08 | 111.27 | 0.0 | -0.23 | 54.0 | 0.0 | -0.65 | -151.59 | 0.0 | -0.09 | 50.0 | 0.0 | -0.15 | 87.6 | 0.0 | 0.37 | 32.14 | 0.0 | -0.02 | 66.67 | 0.0 | 11.11 | 16.67 | 0.0 | -0.52 | -23.81 | 0.0 | -0.38 | -58.33 | 0.0 | 0.41 | -4.65 | 0.0 | 0.01 | 0.0 | 0.0 | 200.00 | 156.34 | 0.0 |
| 19Q1 (1) | -0.71 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -1.21 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 9.52 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -355.00 | 0.0 | 0.0 |
