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) | 0.93 | 365.0 | -2.18 | 0 | 0.87 | 4.82 | 0.06 | 50.0 | -1.25 | 0 | 2.2 | -3.51 | 0.02 | -71.43 | 8.96 | 9.51 | -1.55 | 0 | -1.51 | 0 | 1.86 | 0.0 | 0.22 | 57.14 | 163.16 | 985.0 |
| 2022 (9) | 0.2 | -88.02 | -2.42 | 0 | 0.83 | 0 | 0.04 | -55.56 | -2.22 | 0 | 2.28 | 85.37 | 0.07 | 0 | 8.19 | 137.68 | -1.19 | 0 | -0.67 | 0 | 1.86 | -1.59 | 0.14 | 7.69 | 15.04 | -65.78 |
| 2021 (8) | 1.67 | -72.35 | -0.74 | 0 | -0.78 | 0 | 0.09 | 0 | 0.93 | -74.93 | 1.23 | -18.0 | -0.34 | 0 | 3.44 | -39.49 | 2.38 | 1486.67 | 1.78 | 323.81 | 1.89 | 10.53 | 0.13 | -7.14 | 43.95 | -83.48 |
| 2020 (7) | 6.04 | 858.73 | -2.33 | 0 | -0.68 | 0 | 0 | 0 | 3.71 | 0 | 1.5 | 123.88 | -0.82 | 0 | 5.69 | 179.87 | 0.15 | 0 | 0.42 | 0 | 1.71 | -11.4 | 0.14 | 7.69 | 266.08 | 351.91 |
| 2019 (6) | 0.63 | -18.18 | -1.69 | 0 | 0.75 | 1.35 | 0.49 | 0 | -1.06 | 0 | 0.67 | 15.52 | -1.02 | 0 | 2.03 | 44.03 | -0.06 | 0 | -0.99 | 0 | 1.93 | -3.5 | 0.13 | 18.18 | 58.88 | -18.18 |
| 2018 (5) | 0.77 | -32.46 | -1.52 | 0 | 0.74 | 428.57 | 0 | 0 | -0.75 | 0 | 0.58 | 5.45 | -0.77 | 0 | 1.41 | 1.83 | -1.0 | 0 | -1.04 | 0 | 2.0 | 7.53 | 0.11 | 22.22 | 71.96 | 21.2 |
| 2017 (4) | 1.14 | -53.85 | -2.74 | 0 | 0.14 | 1300.0 | -0.03 | 0 | -1.6 | 0 | 0.55 | -54.92 | -1.73 | 0 | 1.39 | -58.21 | 0.27 | 0 | -0.03 | 0 | 1.86 | 22.37 | 0.09 | 800.0 | 59.38 | -87.5 |
| 2016 (3) | 2.47 | 94.49 | -0.99 | 0 | 0.01 | -99.72 | -0.05 | 0 | 1.48 | 0 | 1.22 | -83.91 | -0.39 | 0 | 3.32 | -82.19 | -0.81 | 0 | -1.01 | 0 | 1.52 | 4.11 | 0.01 | 0 | 475.00 | 475.98 |
| 2015 (2) | 1.27 | -11.19 | -6.25 | 0 | 3.63 | -15.58 | 0.08 | 0 | -4.98 | 0 | 7.58 | 174.64 | 0.88 | 0 | 18.63 | 238.37 | -0.12 | 0 | 0.08 | -85.19 | 1.46 | 10.61 | 0 | 0 | 82.47 | 7.27 |
| 2014 (1) | 1.43 | -44.36 | -4.08 | 0 | 4.3 | 0 | -0.25 | 0 | -2.65 | 0 | 2.76 | 420.75 | -0.04 | 0 | 5.51 | 443.41 | 0.15 | -85.0 | 0.54 | -44.9 | 1.32 | -1.49 | 0 | 0 | 76.88 | -28.2 |
| 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) | 0.51 | 10.87 | 200.0 | -0.44 | 31.25 | -116.06 | -0.63 | -21.15 | 65.38 | 0 | 0 | 100.0 | 0.07 | 138.89 | -97.59 | 0.29 | -76.42 | -14.71 | -0.03 | -105.77 | -160.0 | 4.18 | -77.85 | -27.26 | -0.01 | 96.55 | 98.36 | -0.1 | 50.0 | 85.51 | 0.47 | 0.0 | 4.44 | 0.06 | 0.0 | 50.0 | 118.60 | -14.91 | 0 |
| 23Q3 (19) | 0.46 | 154.12 | 180.7 | -0.64 | 1.54 | 28.09 | -0.52 | -151.49 | -142.98 | 0 | -100.0 | -100.0 | -0.18 | 88.0 | 87.67 | 1.23 | 355.56 | 8.85 | 0.52 | 200.0 | 420.0 | 18.89 | 319.87 | 10.86 | -0.29 | 44.23 | 63.75 | -0.2 | 55.56 | 55.56 | 0.47 | 2.17 | 0.0 | 0.06 | 20.0 | 100.0 | 139.39 | 109.84 | 112.23 |
| 23Q2 (18) | -0.85 | -203.66 | -312.5 | -0.65 | -44.44 | 30.85 | 1.01 | 0.0 | 280.36 | 0.05 | 150.0 | 400.0 | -1.5 | -505.41 | -177.78 | 0.27 | -35.71 | -50.0 | -0.52 | -1140.0 | -477.78 | 4.50 | -45.36 | -39.83 | -0.52 | 28.77 | -147.62 | -0.45 | 41.56 | -1600.0 | 0.46 | 0.0 | -2.13 | 0.05 | 0.0 | 66.67 | -1416.67 | 0 | -1977.08 |
| 23Q1 (17) | 0.82 | 382.35 | 310.0 | -0.45 | -116.42 | 86.49 | 1.01 | 155.49 | -49.5 | 0.02 | 300.0 | 0 | 0.37 | -87.29 | 111.82 | 0.42 | 23.53 | 55.56 | 0.05 | 0.0 | 0 | 8.24 | 43.15 | 146.75 | -0.73 | -19.67 | -269.77 | -0.77 | -11.59 | -275.0 | 0.46 | 2.22 | -4.17 | 0.05 | 25.0 | 66.67 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 0.17 | 129.82 | -71.19 | 2.74 | 407.87 | 802.56 | -1.82 | -250.41 | -1554.55 | -0.01 | -125.0 | 85.71 | 2.91 | 299.32 | 1355.0 | 0.34 | -69.91 | 240.0 | 0.05 | -50.0 | 117.86 | 5.75 | -66.25 | 414.89 | -0.61 | 23.75 | -248.78 | -0.69 | -53.33 | -286.49 | 0.45 | -4.26 | -6.25 | 0.04 | 33.33 | 33.33 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -0.57 | -242.5 | -216.67 | -0.89 | 5.32 | -248.33 | 1.21 | 316.07 | 157.45 | 0.04 | 300.0 | -75.0 | -1.46 | -170.37 | -447.62 | 1.13 | 109.26 | 175.61 | 0.1 | 211.11 | 11.11 | 17.04 | 127.88 | 309.05 | -0.8 | -280.95 | -215.94 | -0.45 | -1600.0 | -200.0 | 0.47 | 0.0 | -2.08 | 0.03 | 0.0 | -25.0 | -1140.00 | -1610.5 | -6043.33 |
| 22Q2 (14) | 0.4 | 100.0 | 1900.0 | -0.94 | 71.77 | -118.6 | -0.56 | -128.0 | 47.66 | 0.01 | 0 | 200.0 | -0.54 | 82.75 | -31.71 | 0.54 | 100.0 | 92.86 | -0.09 | 0 | -200.0 | 7.48 | 124.1 | 143.07 | -0.21 | -148.84 | -127.63 | 0.03 | -93.18 | -94.64 | 0.47 | -2.08 | 0.0 | 0.03 | 0.0 | 0.0 | 75.47 | 258.49 | 3900.0 |
| 22Q1 (13) | 0.2 | -66.1 | -84.0 | -3.33 | -753.85 | -552.94 | 2.0 | 1918.18 | 2957.14 | 0 | 100.0 | -100.0 | -3.13 | -1665.0 | -522.97 | 0.27 | 170.0 | -38.64 | 0 | 100.0 | 100.0 | 3.34 | 198.7 | -40.76 | 0.43 | 4.88 | -17.31 | 0.44 | 18.92 | 10.0 | 0.48 | 0.0 | 4.35 | 0.03 | 0.0 | 0.0 | 21.05 | -68.6 | -85.01 |
| 21Q4 (12) | 0.59 | 427.78 | -66.09 | -0.39 | -165.0 | 45.83 | -0.11 | -123.4 | -200.0 | -0.07 | -143.75 | -600.0 | 0.2 | -52.38 | -80.39 | 0.1 | -75.61 | -28.57 | -0.28 | -411.11 | 46.15 | 1.12 | -73.18 | -34.88 | 0.41 | -40.58 | 13.89 | 0.37 | -17.78 | -7.5 | 0.48 | 0.0 | 6.67 | 0.03 | -25.0 | 0.0 | 67.05 | 461.3 | -66.09 |
| 21Q3 (11) | -0.18 | -1000.0 | -113.04 | 0.6 | 239.53 | 207.14 | 0.47 | 143.93 | 491.67 | 0.16 | 1700.0 | 0 | 0.42 | 202.44 | -48.78 | 0.41 | 46.43 | -40.58 | 0.09 | 400.0 | -30.77 | 4.17 | 35.42 | -57.0 | 0.69 | -9.21 | 86.49 | 0.45 | -19.64 | -15.09 | 0.48 | 2.13 | 9.09 | 0.04 | 33.33 | 33.33 | -18.56 | -1083.51 | -113.45 |
| 21Q2 (10) | 0.02 | -98.4 | -98.29 | -0.43 | 15.69 | 27.12 | -1.07 | -1428.57 | -328.0 | -0.01 | -200.0 | 0 | -0.41 | -155.41 | -170.69 | 0.28 | -36.36 | 21.74 | -0.03 | 72.73 | 92.86 | 3.08 | -45.38 | -57.06 | 0.76 | 46.15 | 228.81 | 0.56 | 40.0 | 247.37 | 0.47 | 2.17 | 11.9 | 0.03 | 0.0 | -25.0 | 1.89 | -98.66 | -99.87 |
| 21Q1 (9) | 1.25 | -28.16 | -28.57 | -0.51 | 29.17 | -10.87 | -0.07 | -163.64 | 82.93 | 0.01 | 200.0 | 0 | 0.74 | -27.45 | -42.64 | 0.44 | 214.29 | 0.0 | -0.11 | 78.85 | -1000.0 | 5.63 | 228.37 | 0.64 | 0.52 | 44.44 | 0 | 0.4 | 0.0 | 433.33 | 0.46 | 2.22 | 15.0 | 0.03 | 0.0 | -25.0 | 140.45 | -28.97 | -74.32 |
| 20Q4 (8) | 1.74 | 26.09 | 866.67 | -0.72 | -28.57 | -89.47 | 0.11 | 191.67 | 184.62 | -0.01 | 0 | -106.25 | 1.02 | 24.39 | 610.0 | 0.14 | -79.71 | 275.0 | -0.52 | -500.0 | 8.77 | 1.72 | -82.3 | 252.7 | 0.36 | -2.7 | 185.71 | 0.4 | -24.53 | 146.51 | 0.45 | 2.27 | 9.76 | 0.03 | 0.0 | 0.0 | 197.73 | 43.28 | 0 |
| 20Q3 (7) | 1.38 | 17.95 | 2071.43 | -0.56 | 5.08 | 18.84 | -0.12 | 52.0 | -500.0 | 0 | 0 | -100.0 | 0.82 | 41.38 | 207.89 | 0.69 | 200.0 | 165.38 | 0.13 | 130.95 | 143.33 | 9.69 | 35.25 | 181.41 | 0.37 | 162.71 | 85.0 | 0.53 | 239.47 | 352.38 | 0.44 | 4.76 | -6.38 | 0.03 | -25.0 | 0.0 | 138.00 | -90.56 | 671.71 |
| 20Q2 (6) | 1.17 | -33.14 | 95.0 | -0.59 | -28.26 | -40.48 | -0.25 | 39.02 | -126.32 | 0 | 0 | -100.0 | 0.58 | -55.04 | 222.22 | 0.23 | -47.73 | -30.3 | -0.42 | -4100.0 | -500.0 | 7.17 | 27.99 | 79.78 | -0.59 | 0 | -837.5 | -0.38 | -216.67 | -171.43 | 0.42 | 5.0 | -19.23 | 0.04 | 0.0 | 33.33 | 1462.50 | 167.43 | 899.38 |
| 20Q1 (5) | 1.75 | 872.22 | 2287.5 | -0.46 | -21.05 | -130.0 | -0.41 | -215.38 | -310.0 | 0 | -100.0 | 100.0 | 1.29 | 745.0 | 560.71 | 0.44 | 650.0 | 175.0 | -0.01 | 98.25 | 87.5 | 5.60 | 598.22 | 249.52 | 0 | 100.0 | -100.0 | -0.12 | 86.05 | -154.55 | 0.4 | -2.44 | -24.53 | 0.04 | 33.33 | 33.33 | 546.88 | 0 | 5432.03 |
| 19Q4 (4) | 0.18 | 357.14 | 0.0 | -0.38 | 44.93 | 0.0 | -0.13 | -533.33 | 0.0 | 0.16 | -20.0 | 0.0 | -0.2 | 73.68 | 0.0 | -0.08 | -130.77 | 0.0 | -0.57 | -90.0 | 0.0 | -1.12 | -132.63 | 0.0 | -0.42 | -310.0 | 0.0 | -0.86 | -309.52 | 0.0 | 0.41 | -12.77 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.07 | -111.67 | 0.0 | -0.69 | -64.29 | 0.0 | 0.03 | -96.84 | 0.0 | 0.2 | 53.85 | 0.0 | -0.76 | -522.22 | 0.0 | 0.26 | -21.21 | 0.0 | -0.3 | -328.57 | 0.0 | 3.44 | -13.59 | 0.0 | 0.2 | 150.0 | 0.0 | -0.21 | -50.0 | 0.0 | 0.47 | -9.62 | 0.0 | 0.03 | 0.0 | 0.0 | -24.14 | -116.49 | 0.0 |
| 19Q2 (2) | 0.6 | 850.0 | 0.0 | -0.42 | -110.0 | 0.0 | 0.95 | 1050.0 | 0.0 | 0.13 | 1400.0 | 0.0 | 0.18 | 164.29 | 0.0 | 0.33 | 106.25 | 0.0 | -0.07 | 12.5 | 0.0 | 3.99 | 148.85 | 0.0 | 0.08 | -11.11 | 0.0 | -0.14 | -163.64 | 0.0 | 0.52 | -1.89 | 0.0 | 0.03 | 0.0 | 0.0 | 146.34 | 1526.83 | 0.0 |
| 19Q1 (1) | -0.08 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 1.60 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -10.26 | 0.0 | 0.0 |
