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) | 2.12 | -56.73 | -0.91 | 0 | -0.94 | 0 | 0.31 | 0 | 1.21 | -70.84 | 0.3 | -53.12 | 0 | 0 | 3.41 | -35.95 | 0.15 | -87.18 | 0.43 | -57.43 | 0.6 | -11.76 | 0.01 | 0.0 | 203.85 | -29.28 |
| 2022 (9) | 4.9 | 106.75 | -0.75 | 0 | -3.19 | 0 | -0.11 | 0 | 4.15 | 125.54 | 0.64 | -9.86 | 0 | 0 | 5.33 | 74.5 | 1.17 | -70.08 | 1.01 | -67.94 | 0.68 | -4.23 | 0.01 | 0.0 | 288.24 | 370.66 |
| 2021 (8) | 2.37 | -41.63 | -0.53 | 0 | -4.16 | 0 | 0.11 | -65.62 | 1.84 | 2.22 | 0.71 | -63.96 | 0 | 0 | 3.05 | -59.7 | 3.91 | -41.11 | 3.15 | -39.42 | 0.71 | 69.05 | 0.01 | 0.0 | 61.24 | -15.08 |
| 2020 (7) | 4.06 | 75.0 | -2.26 | 0 | 0.74 | 0 | 0.32 | 300.0 | 1.8 | -0.55 | 1.97 | 347.73 | 0 | 0 | 7.58 | 114.91 | 6.64 | 275.14 | 5.2 | 296.95 | 0.42 | 31.25 | 0.01 | 0.0 | 72.11 | -49.02 |
| 2019 (6) | 2.32 | 114.81 | -0.51 | 0 | -1.67 | 0 | 0.08 | -20.0 | 1.81 | 7.74 | 0.44 | 37.5 | 0 | 0 | 3.53 | 46.2 | 1.77 | 36.15 | 1.31 | 32.32 | 0.32 | 28.0 | 0.01 | -50.0 | 141.46 | 65.04 |
| 2018 (5) | 1.08 | -32.92 | 0.6 | 0 | -0.73 | 0 | 0.1 | 0 | 1.68 | 0 | 0.32 | -73.11 | 0 | 0 | 2.41 | -77.0 | 1.3 | 12.07 | 0.99 | -3.88 | 0.25 | 13.64 | 0.02 | 100.0 | 85.71 | -32.92 |
| 2017 (4) | 1.61 | 4.55 | -2.34 | 0 | 0.92 | 0 | -0.05 | 0 | -0.73 | 0 | 1.19 | 325.0 | -0.22 | 0 | 10.48 | 312.27 | 1.16 | -4.13 | 1.03 | 22.62 | 0.22 | 4.76 | 0.01 | 0.0 | 127.78 | -12.05 |
| 2016 (3) | 1.54 | 63.83 | -0.59 | 0 | -0.41 | 0 | -0.01 | 0 | 0.95 | 23.38 | 0.28 | -9.68 | 0 | 0 | 2.54 | -13.29 | 1.21 | 42.35 | 0.84 | 37.7 | 0.21 | 10.53 | 0.01 | 0.0 | 145.28 | 25.19 |
| 2015 (2) | 0.94 | 0 | -0.17 | 0 | -0.72 | 0 | 0.12 | 33.33 | 0.77 | 0 | 0.31 | 40.91 | 0 | 0 | 2.93 | 4.25 | 0.85 | 2733.33 | 0.61 | 125.93 | 0.19 | -5.0 | 0.01 | 0.0 | 116.05 | 0 |
| 2014 (1) | -0.8 | 0 | 0.15 | 0 | 0.22 | -58.49 | 0.09 | 0 | -0.65 | 0 | 0.22 | 4.76 | -0.02 | 0 | 2.81 | -21.5 | 0.03 | 0 | 0.27 | 0 | 0.2 | 11.11 | 0.01 | 0.0 | -166.67 | 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) | 0.61 | 64.86 | -49.17 | -0.32 | 17.95 | -113.33 | -0.66 | -20.0 | -60.98 | 0.3 | 500.0 | 163.83 | 0.29 | 1550.0 | -72.38 | 0.19 | 375.0 | 46.15 | 0 | 0 | 0 | 12.26 | 549.68 | 170.62 | -0.18 | -800.0 | -147.37 | -0.16 | -214.29 | -184.21 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.37 | -13.95 | -65.74 | -0.39 | -225.0 | -750.0 | -0.55 | -153.4 | -150.0 | 0.05 | 125.0 | 0 | -0.02 | -106.45 | -101.75 | 0.04 | 33.33 | -55.56 | 0 | 0 | 0 | 1.89 | 61.01 | -37.32 | -0.02 | -112.5 | -106.9 | 0.14 | -33.33 | -60.0 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 127.59 | 6.82 | -38.57 |
| 23Q2 (18) | 0.43 | -39.44 | 330.0 | -0.12 | -50.0 | -1300.0 | 1.03 | 235.53 | 217.05 | -0.2 | -225.0 | -300.0 | 0.31 | -50.79 | 181.82 | 0.03 | -25.0 | -90.0 | 0 | 0 | 0 | 1.17 | -25.0 | -87.19 | 0.16 | -20.0 | -56.76 | 0.21 | -16.0 | -8.7 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 119.44 | -32.71 | 377.78 |
| 23Q1 (17) | 0.71 | -40.83 | -71.83 | -0.08 | 46.67 | 88.06 | -0.76 | -85.37 | 54.76 | 0.16 | 134.04 | -38.46 | 0.63 | -40.0 | -65.95 | 0.04 | -69.23 | -66.67 | 0 | 0 | 0 | 1.56 | -65.5 | -62.63 | 0.2 | -47.37 | 66.67 | 0.25 | 31.58 | 4.17 | 0.15 | -11.76 | -11.76 | 0 | 0 | 0 | 177.50 | -46.75 | -71.12 |
| 22Q4 (16) | 1.2 | 11.11 | 242.86 | -0.15 | -350.0 | -400.0 | -0.41 | -86.36 | -5.13 | -0.47 | 0 | -687.5 | 1.05 | -7.89 | 228.12 | 0.13 | 44.44 | 116.67 | 0 | 0 | 0 | 4.53 | 50.48 | 177.06 | 0.38 | 31.03 | 58.33 | 0.19 | -45.71 | -26.92 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 333.33 | 60.49 | 319.05 |
| 22Q3 (15) | 1.08 | 980.0 | 1900.0 | 0.06 | 500.0 | 112.5 | -0.22 | 75.0 | 92.09 | 0 | -100.0 | -100.0 | 1.14 | 936.36 | 311.11 | 0.09 | -70.0 | -40.0 | 0 | 0 | 0 | 3.01 | -67.09 | -22.74 | 0.29 | -21.62 | -43.14 | 0.35 | 52.17 | -5.41 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 207.69 | 730.77 | 2003.85 |
| 22Q2 (14) | 0.1 | -96.03 | -95.12 | 0.01 | 101.49 | 104.76 | -0.88 | 47.62 | 19.27 | 0.1 | -61.54 | 242.86 | 0.11 | -94.05 | -94.02 | 0.3 | 150.0 | 42.86 | 0 | 0 | 0 | 9.15 | 118.75 | 160.45 | 0.37 | 208.33 | -66.06 | 0.23 | -4.17 | -68.92 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 25.00 | -95.93 | -88.78 |
| 22Q1 (13) | 2.52 | 620.0 | 8300.0 | -0.67 | -2133.33 | -472.22 | -1.68 | -330.77 | -1966.67 | 0.26 | 225.0 | 333.33 | 1.85 | 478.12 | 780.95 | 0.12 | 100.0 | -60.0 | 0 | 0 | 0 | 4.18 | 155.75 | 35.89 | 0.12 | -50.0 | -94.2 | 0.24 | -7.69 | -86.52 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | 614.63 | 672.68 | 40056.1 |
| 21Q4 (12) | 0.35 | 683.33 | -91.23 | -0.03 | 93.75 | 97.5 | -0.39 | 85.97 | -14.71 | 0.08 | 100.0 | -50.0 | 0.32 | 159.26 | -88.53 | 0.06 | -60.0 | -93.18 | 0 | 0 | 0 | 1.63 | -58.04 | -80.46 | 0.24 | -52.94 | -90.36 | 0.26 | -29.73 | -86.1 | 0.18 | 0.0 | 28.57 | 0 | 0 | 0 | 79.55 | 829.17 | -59.93 |
| 21Q3 (11) | -0.06 | -102.93 | 81.25 | -0.48 | -128.57 | 28.36 | -2.78 | -155.05 | -335.59 | 0.04 | 157.14 | 150.0 | -0.54 | -129.35 | 45.45 | 0.15 | -28.57 | -83.87 | 0 | 0 | 0 | 3.90 | 10.95 | -60.91 | 0.51 | -53.21 | -81.79 | 0.37 | -50.0 | -83.63 | 0.18 | 0.0 | 63.64 | 0 | 0 | 0 | -10.91 | -104.9 | 19.2 |
| 21Q2 (10) | 2.05 | 6733.33 | 430.65 | -0.21 | -216.67 | -40.0 | -1.09 | -1311.11 | -2080.0 | -0.07 | -216.67 | -600.0 | 1.84 | 776.19 | 338.96 | 0.21 | -30.0 | 90.91 | 0 | 0 | 0 | 3.51 | 14.13 | 14.61 | 1.09 | -47.34 | 18.48 | 0.74 | -58.43 | -5.13 | 0.18 | 0.0 | 80.0 | 0 | 0 | 0 | 222.83 | 14457.97 | 416.27 |
| 21Q1 (9) | 0.03 | -99.25 | -97.03 | 0.18 | 115.0 | 175.0 | 0.09 | 126.47 | 280.0 | 0.06 | -62.5 | -75.0 | 0.21 | -92.47 | -72.73 | 0.3 | -65.91 | 500.0 | 0 | 0 | 0 | 3.08 | -63.22 | 58.15 | 2.07 | -16.87 | 370.45 | 1.78 | -4.81 | 493.33 | 0.18 | 28.57 | 125.0 | 0 | 0 | 0 | 1.53 | -99.23 | -99.42 |
| 20Q4 (8) | 3.99 | 1346.88 | 299.0 | -1.2 | -79.1 | -1100.0 | -0.34 | -128.81 | 26.09 | 0.16 | 300.0 | 300.0 | 2.79 | 381.82 | 210.0 | 0.88 | -5.38 | 633.33 | 0 | 0 | 0 | 8.37 | -16.08 | 139.8 | 2.49 | -11.07 | 388.24 | 1.87 | -17.26 | 523.33 | 0.14 | 27.27 | 75.0 | 0 | 0 | 0 | 198.51 | 1570.2 | -24.57 |
| 20Q3 (7) | -0.32 | 48.39 | -228.0 | -0.67 | -346.67 | -570.0 | 1.18 | 2460.0 | 427.78 | -0.08 | -700.0 | -300.0 | -0.99 | -28.57 | -760.0 | 0.93 | 745.45 | 745.45 | 0 | 0 | 0 | 9.97 | 225.31 | 197.22 | 2.8 | 204.35 | 374.58 | 2.26 | 189.74 | 380.85 | 0.11 | 10.0 | 37.5 | 0 | 0 | 0 | -13.50 | 80.84 | -129.7 |
| 20Q2 (6) | -0.62 | -161.39 | -293.75 | -0.15 | 37.5 | -15.38 | -0.05 | 0.0 | 93.33 | -0.01 | -104.17 | 83.33 | -0.77 | -200.0 | -505.26 | 0.11 | 120.0 | 83.33 | 0 | 0 | 0 | 3.06 | 57.49 | 53.2 | 0.92 | 109.09 | 130.0 | 0.78 | 160.0 | 178.57 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | -70.45 | -126.51 | -179.26 |
| 20Q1 (5) | 1.01 | 1.0 | 34.67 | -0.24 | -140.0 | -41.18 | -0.05 | 89.13 | 50.0 | 0.24 | 500.0 | 300.0 | 0.77 | -14.44 | 32.76 | 0.05 | -58.33 | -68.75 | 0 | 0 | 0 | 1.95 | -44.23 | -66.56 | 0.44 | -13.73 | 62.96 | 0.3 | 0.0 | 15.38 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 265.79 | 1.0 | 20.49 |
| 19Q4 (4) | 1.0 | 300.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.46 | -27.78 | 0.0 | 0.04 | 0.0 | 0.0 | 0.9 | 500.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0.0 | 3.49 | 4.02 | 0.0 | 0.51 | -13.56 | 0.0 | 0.3 | -36.17 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 263.16 | 478.95 | 0.0 |
| 19Q3 (3) | 0.25 | -21.88 | 0.0 | -0.1 | 23.08 | 0.0 | -0.36 | 52.0 | 0.0 | 0.04 | 166.67 | 0.0 | 0.15 | -21.05 | 0.0 | 0.11 | 83.33 | 0.0 | 0 | 0 | 0.0 | 3.35 | 67.68 | 0.0 | 0.59 | 47.5 | 0.0 | 0.47 | 67.86 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 45.45 | -48.86 | 0.0 |
| 19Q2 (2) | 0.32 | -57.33 | 0.0 | -0.13 | 23.53 | 0.0 | -0.75 | -650.0 | 0.0 | -0.06 | -200.0 | 0.0 | 0.19 | -67.24 | 0.0 | 0.06 | -62.5 | 0.0 | 0 | 0 | 0.0 | 2.00 | -65.62 | 0.0 | 0.4 | 48.15 | 0.0 | 0.28 | 7.69 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 88.89 | -59.7 | 0.0 |
| 19Q1 (1) | 0.75 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.82 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 220.59 | 0.0 | 0.0 |
