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) | 3.62 | 0 | -0.39 | 0 | -4.03 | 0 | 0.61 | -47.86 | 3.23 | 0 | 0.45 | -64.84 | 0.05 | 0 | 1.09 | -68.23 | 3.05 | 167.54 | 2.26 | 1155.56 | 0.51 | -1.92 | 0 | 0 | 130.69 | 0 |
| 2022 (9) | -0.15 | 0 | -1.37 | 0 | 0.2 | -88.44 | 1.17 | 0 | -1.52 | 0 | 1.28 | 433.33 | 0 | 0 | 3.44 | 360.44 | 1.14 | -6.56 | 0.18 | -81.05 | 0.52 | -1.89 | 0 | 0 | -21.43 | 0 |
| 2021 (8) | 0.34 | 0 | -0.89 | 0 | 1.73 | 355.26 | -0.54 | 0 | -0.55 | 0 | 0.24 | -4.0 | 0 | 0 | 0.75 | -19.74 | 1.22 | 0 | 0.95 | 4650.0 | 0.53 | 1.92 | 0 | 0 | 22.97 | 0 |
| 2020 (7) | -0.66 | 0 | 0.28 | 0 | 0.38 | 0 | 1.05 | 0 | -0.38 | 0 | 0.25 | -66.67 | 0 | 0 | 0.93 | -60.83 | -0.3 | 0 | 0.02 | 0 | 0.52 | 20.93 | 0 | 0 | -122.22 | 0 |
| 2019 (6) | 3.77 | 639.22 | -0.34 | 0 | -3.19 | 0 | -0.11 | 0 | 3.43 | 100.58 | 0.75 | 525.0 | -0.14 | 0 | 2.38 | 507.16 | -0.66 | 0 | -0.58 | 0 | 0.43 | 4.88 | 0.05 | 0.0 | 0.00 | 0 |
| 2018 (5) | 0.51 | 0 | 1.2 | 445.45 | -3.01 | 0 | -0.38 | 0 | 1.71 | 0 | 0.12 | -42.86 | 1.52 | 237.78 | 0.39 | -46.51 | 0.24 | 0 | 0.1 | 0 | 0.41 | -4.65 | 0.05 | -28.57 | 91.07 | 0 |
| 2017 (4) | -2.77 | 0 | 0.22 | -86.16 | 2.93 | 0 | -0.78 | 0 | -2.55 | 0 | 0.21 | 5.0 | 0.45 | -78.05 | 0.73 | 7.53 | -1.09 | 0 | -1.1 | 0 | 0.43 | -14.0 | 0.07 | -12.5 | 0.00 | 0 |
| 2016 (3) | 4.35 | 23.58 | 1.59 | 0 | -4.47 | 0 | 0.91 | 133.33 | 5.94 | 72.17 | 0.2 | 17.65 | 2.05 | 0 | 0.68 | 39.77 | 0.38 | 0 | 0.21 | -89.06 | 0.5 | -20.63 | 0.08 | 60.0 | 550.63 | 306.72 |
| 2015 (2) | 3.52 | 0 | -0.07 | 0 | -2.88 | 0 | 0.39 | 160.0 | 3.45 | 0 | 0.17 | -79.52 | -5.81 | 0 | 0.49 | -77.48 | -1.35 | 0 | 1.92 | 0 | 0.63 | -20.25 | 0.05 | -28.57 | 135.38 | 0 |
| 2014 (1) | -3.73 | 0 | -2.04 | 0 | 4.32 | 0 | 0.15 | 0 | -5.77 | 0 | 0.83 | -12.63 | -1.32 | 0 | 2.16 | -22.2 | -1.61 | 0 | -1.9 | 0 | 0.79 | 0.0 | 0.07 | 40.0 | 0.00 | 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) | 2.02 | 908.0 | 19.53 | -0.29 | -61.11 | -81.25 | -1.99 | -523.4 | -142.68 | 1.01 | 1920.0 | 260.71 | 1.73 | 502.33 | 13.07 | 0.12 | 33.33 | 100.0 | 0.05 | 0 | 0 | 0.99 | 8.58 | 48.18 | 1.0 | 47.06 | 112.77 | 1.11 | 208.33 | 65.67 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 162.90 | 419.29 | -22.89 |
| 23Q3 (19) | -0.25 | -115.06 | 88.79 | -0.18 | 18.18 | 84.75 | 0.47 | 131.76 | -62.7 | 0.05 | 115.62 | -85.29 | -0.43 | -129.86 | 87.39 | 0.09 | -55.0 | -91.0 | 0 | 0 | 0 | 0.91 | -53.22 | -90.51 | 0.68 | -21.84 | 161.54 | 0.36 | -41.94 | 167.92 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -51.02 | -123.05 | 0 |
| 23Q2 (18) | 1.66 | 773.68 | 33.87 | -0.22 | -170.97 | -1000.0 | -1.48 | -43.69 | -12.12 | -0.32 | -166.67 | -178.05 | 1.44 | 188.0 | 18.03 | 0.2 | 400.0 | 25.0 | 0 | 0 | 0 | 1.95 | 332.75 | 12.09 | 0.87 | 74.0 | 770.0 | 0.62 | 264.71 | 1650.0 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 221.33 | 237.82 | -83.94 |
| 23Q1 (17) | 0.19 | -88.76 | 122.62 | 0.31 | 293.75 | 3200.0 | -1.03 | -25.61 | -195.37 | -0.12 | -142.86 | -185.71 | 0.5 | -67.32 | 158.82 | 0.04 | -33.33 | -42.86 | 0 | 0 | 0 | 0.45 | -32.58 | -44.79 | 0.5 | 6.38 | 61.29 | 0.17 | -74.63 | 112.5 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 65.52 | -68.99 | 116.38 |
| 22Q4 (16) | 1.69 | 175.78 | 21.58 | -0.16 | 86.44 | 44.83 | -0.82 | -165.08 | -82.22 | 0.28 | -17.65 | 184.85 | 1.53 | 144.87 | 39.09 | 0.06 | -94.0 | -45.45 | 0 | 0 | 0 | 0.67 | -93.04 | -38.1 | 0.47 | 80.77 | -25.4 | 0.67 | 226.42 | 131.03 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 211.25 | 0 | -36.17 |
| 22Q3 (15) | -2.23 | -279.84 | -1.83 | -1.18 | -5800.0 | -686.67 | 1.26 | 195.45 | 90.91 | 0.34 | -17.07 | -49.25 | -3.41 | -379.51 | -45.73 | 1.0 | 525.0 | 1900.0 | 0 | 0 | 0 | 9.61 | 452.35 | 1371.66 | 0.26 | 160.0 | 23.81 | -0.53 | -1225.0 | -340.91 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (14) | 1.24 | 247.62 | 279.71 | -0.02 | -100.0 | 90.0 | -1.32 | -222.22 | -151.76 | 0.41 | 192.86 | 142.71 | 1.22 | 243.53 | 237.08 | 0.16 | 128.57 | 300.0 | 0 | 0 | 0 | 1.74 | 113.17 | 245.65 | 0.1 | -67.74 | -58.33 | -0.04 | -150.0 | -110.26 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 1377.78 | 444.44 | 1138.33 |
| 22Q1 (13) | -0.84 | -160.43 | -145.9 | -0.01 | 96.55 | 96.15 | 1.08 | 340.0 | 204.85 | 0.14 | 142.42 | 75.0 | -0.85 | -177.27 | -154.14 | 0.07 | -36.36 | 75.0 | 0 | 0 | 0 | 0.82 | -24.42 | 28.09 | 0.31 | -50.79 | 121.43 | 0.08 | -72.41 | 60.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | -400.00 | -220.86 | -141.53 |
| 21Q4 (12) | 1.39 | 163.47 | 254.44 | -0.29 | -93.33 | -363.64 | -0.45 | -168.18 | -135.43 | -0.33 | -149.25 | -217.86 | 1.1 | 147.01 | 239.24 | 0.11 | 120.0 | 450.0 | 0 | 0 | 0 | 1.08 | 65.38 | 290.78 | 0.63 | 200.0 | 493.75 | 0.29 | 31.82 | 825.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 330.95 | 152.89 | 136.77 |
| 21Q3 (11) | -2.19 | -217.39 | -386.67 | -0.15 | 25.0 | -1600.0 | 0.66 | -74.12 | 144.9 | 0.67 | 169.79 | 21.82 | -2.34 | -162.92 | -431.82 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 0.65 | 29.73 | 40.77 | 0.21 | -12.5 | 362.5 | 0.22 | -43.59 | 175.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | -625.71 | -371.55 | -205.9 |
| 21Q2 (10) | -0.69 | -137.7 | -135.03 | -0.2 | 23.08 | -300.0 | 2.55 | 347.57 | 498.44 | -0.96 | -1300.0 | -300.0 | -0.89 | -156.69 | -143.0 | 0.04 | 0.0 | -42.86 | 0 | 0 | 100.0 | 0.50 | -21.01 | -50.19 | 0.24 | 71.43 | 84.62 | 0.39 | 680.0 | 160.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0 | -132.69 | -113.78 | -118.86 |
| 21Q1 (9) | 1.83 | 303.33 | 242.97 | -0.26 | -336.36 | -620.0 | -1.03 | -181.1 | -185.12 | 0.08 | -71.43 | -84.31 | 1.57 | 298.73 | 227.64 | 0.04 | 100.0 | -69.23 | 0 | 0 | -100.0 | 0.64 | 130.57 | -69.67 | 0.14 | 187.5 | 173.68 | 0.05 | 225.0 | 127.78 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | 963.16 | 207.02 | 0 |
| 20Q4 (8) | -0.9 | -100.0 | -122.78 | 0.11 | 1000.0 | -69.44 | 1.27 | 186.39 | 134.51 | 0.28 | -49.09 | -30.0 | -0.79 | -79.55 | -118.33 | 0.02 | -33.33 | -83.33 | 0 | 0 | -100.0 | 0.28 | -40.42 | -77.49 | -0.16 | -100.0 | 60.98 | -0.04 | -150.0 | 84.62 | 0.14 | 0.0 | 27.27 | 0 | 0 | -100.0 | -900.00 | -340.0 | 0 |
| 20Q3 (7) | -0.45 | -122.84 | 60.18 | 0.01 | -90.0 | 101.32 | -1.47 | -129.69 | -172.77 | 0.55 | 329.17 | 289.66 | -0.44 | -121.26 | 76.72 | 0.03 | -57.14 | -76.92 | 0 | 100.0 | 100.0 | 0.46 | -54.1 | -71.22 | -0.08 | -161.54 | -14.29 | 0.08 | -46.67 | 132.0 | 0.14 | 7.69 | 27.27 | 0 | 0 | -100.0 | -204.55 | -129.07 | 0 |
| 20Q2 (6) | 1.97 | 253.91 | 337.78 | 0.1 | 100.0 | 266.67 | -0.64 | -152.89 | -30.61 | -0.24 | -147.06 | 63.64 | 2.07 | 268.29 | 430.77 | 0.07 | -46.15 | -83.72 | -0.04 | -110.0 | -125.0 | 1.01 | -51.9 | -82.36 | 0.13 | 168.42 | 750.0 | 0.15 | 183.33 | 225.0 | 0.13 | 8.33 | 18.18 | 0 | 0 | -100.0 | 703.57 | 0 | 0 |
| 20Q1 (5) | -1.28 | -132.41 | -361.22 | 0.05 | -86.11 | -58.33 | 1.21 | 132.88 | 216.35 | 0.51 | 27.5 | 15.91 | -1.23 | -128.54 | -301.64 | 0.13 | 8.33 | 85.71 | 0.4 | -14.89 | 0 | 2.10 | 71.16 | 84.81 | -0.19 | 53.66 | -18.75 | -0.18 | 30.77 | -550.0 | 0.12 | 9.09 | 20.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 3.95 | 449.56 | 0.0 | 0.36 | 147.37 | 0.0 | -3.68 | -282.18 | 0.0 | 0.4 | 237.93 | 0.0 | 4.31 | 328.04 | 0.0 | 0.12 | -7.69 | 0.0 | 0.47 | 204.44 | 0.0 | 1.23 | -23.83 | 0.0 | -0.41 | -485.71 | 0.0 | -0.26 | -4.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -1.13 | -351.11 | 0.0 | -0.76 | -1166.67 | 0.0 | 2.02 | 512.24 | 0.0 | -0.29 | 56.06 | 0.0 | -1.89 | -584.62 | 0.0 | 0.13 | -69.77 | 0.0 | -0.45 | -381.25 | 0.0 | 1.61 | -71.87 | 0.0 | -0.07 | -250.0 | 0.0 | -0.25 | -108.33 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.45 | -8.16 | 0.0 | -0.06 | -150.0 | 0.0 | -0.49 | 52.88 | 0.0 | -0.66 | -250.0 | 0.0 | 0.39 | -36.07 | 0.0 | 0.43 | 514.29 | 0.0 | 0.16 | 0 | 0.0 | 5.73 | 403.86 | 0.0 | -0.02 | 87.5 | 0.0 | -0.12 | -400.0 | 0.0 | 0.11 | 10.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 306.25 | 0.0 | 0.0 |
