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) | 2.88 | 0 | 0 | 0 | -2.59 | 0 | 0.15 | 0 | 2.88 | 0 | 0.15 | -51.61 | 0.01 | 0 | 1.64 | -38.25 | -0.45 | 0 | -0.55 | 0 | 0.72 | 1.41 | 0 | 0 | 1694.12 | 0 |
| 2022 (9) | -2.53 | 0 | -0.44 | 0 | 2.57 | 0 | -0.03 | 0 | -2.97 | 0 | 0.31 | -26.19 | 0 | 0 | 2.65 | -3.65 | 0.63 | -65.38 | 0.47 | -67.13 | 0.71 | -1.39 | 0 | 0 | -214.41 | 0 |
| 2021 (8) | 2.07 | 11.29 | -0.45 | 0 | -1.7 | 0 | -0.14 | 0 | 1.62 | -10.99 | 0.42 | 68.0 | -0.01 | 0 | 2.75 | 30.35 | 1.82 | 405.56 | 1.43 | 429.63 | 0.72 | -6.49 | 0 | 0 | 96.28 | -46.17 |
| 2020 (7) | 1.86 | 29.17 | -0.04 | 0 | -2.07 | 0 | 0.04 | -20.0 | 1.82 | 47.97 | 0.25 | -3.85 | 0 | 0 | 2.11 | 0.38 | 0.36 | 0.0 | 0.27 | 58.82 | 0.77 | 1.32 | 0 | 0 | 178.85 | 15.5 |
| 2019 (6) | 1.44 | 176.92 | -0.21 | 0 | -1.21 | 0 | 0.05 | 0 | 1.23 | 0 | 0.26 | -73.74 | 0 | 0 | 2.10 | -69.23 | 0.36 | -64.36 | 0.17 | -77.33 | 0.76 | 1.33 | 0 | 0 | 154.84 | 346.65 |
| 2018 (5) | 0.52 | -50.94 | -1.19 | 0 | 0.5 | 0 | -0.05 | 0 | -0.67 | 0 | 0.99 | 33.78 | 0 | 0 | 6.84 | 32.58 | 1.01 | -28.87 | 0.75 | -26.47 | 0.75 | 1.35 | 0 | 0 | 34.67 | -42.44 |
| 2017 (4) | 1.06 | -51.15 | -0.5 | 0 | -0.35 | 0 | 0.02 | -50.0 | 0.56 | -68.72 | 0.74 | 51.02 | -0.01 | 0 | 5.16 | 47.55 | 1.42 | 22.41 | 1.02 | 2.0 | 0.74 | -1.33 | 0 | 0 | 60.23 | -51.43 |
| 2016 (3) | 2.17 | 3.33 | -0.38 | 0 | -1.61 | 0 | 0.04 | 0 | 1.79 | 40.94 | 0.49 | -57.39 | -0.01 | 0 | 3.50 | -58.06 | 1.16 | 163.64 | 1.0 | 194.12 | 0.75 | 7.14 | 0 | 0 | 124.00 | -38.59 |
| 2015 (2) | 2.1 | 16.02 | -0.83 | 0 | -1.26 | 0 | -0.02 | 0 | 1.27 | -11.81 | 1.15 | 112.96 | 0.01 | 0 | 8.33 | 166.36 | 0.44 | -56.0 | 0.34 | -74.81 | 0.7 | 1.45 | 0 | 0 | 201.92 | 128.7 |
| 2014 (1) | 1.81 | 36.09 | -0.37 | 0 | -1.79 | 0 | 0.04 | 0 | 1.44 | -41.22 | 0.54 | -16.92 | 0 | 0 | 3.13 | -22.51 | 1.0 | 14.94 | 1.35 | 159.62 | 0.69 | 7.81 | 0.01 | 0.0 | 88.29 | -22.33 |
| 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) | 0.87 | 27.94 | 85.11 | -0.03 | -125.0 | 25.0 | -0.56 | 28.21 | -12.0 | 0.01 | -85.71 | -87.5 | 0.84 | 5.0 | 95.35 | 0.04 | 100.0 | -42.86 | 0 | 0 | 0 | 1.59 | 87.3 | -44.67 | -0.07 | 53.33 | 0 | -0.16 | -60.0 | -166.67 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | 8700.00 | 923.53 | 2121.28 |
| 23Q3 (19) | 0.68 | -21.84 | 423.81 | 0.12 | 1300.0 | 250.0 | -0.78 | 23.53 | -439.13 | 0.07 | 40.0 | 800.0 | 0.8 | -6.98 | 375.86 | 0.02 | -60.0 | -80.0 | 0 | -100.0 | 0 | 0.85 | -68.47 | -79.32 | -0.15 | 6.25 | -266.67 | -0.1 | 37.5 | -190.91 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 850.00 | -80.46 | 1273.81 |
| 23Q2 (18) | 0.87 | 89.13 | 146.03 | -0.01 | 87.5 | -107.69 | -1.02 | -343.48 | -149.51 | 0.05 | 150.0 | 266.67 | 0.86 | 126.32 | 148.86 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0 | 2.69 | 30.11 | 70.97 | -0.16 | -100.0 | -180.0 | -0.16 | -14.29 | -206.67 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 4350.00 | 278.26 | 859.52 |
| 23Q1 (17) | 0.46 | -2.13 | 151.11 | -0.08 | -100.0 | 82.61 | -0.23 | 54.0 | -129.49 | 0.02 | -75.0 | 125.0 | 0.38 | -11.63 | 127.94 | 0.05 | -28.57 | -50.0 | 0 | 0 | 0 | 2.07 | -27.98 | -25.21 | -0.08 | 0 | -124.24 | -0.14 | -133.33 | -150.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 1150.00 | 193.62 | 687.78 |
| 22Q4 (16) | 0.47 | 323.81 | 170.15 | -0.04 | 50.0 | 71.43 | -0.5 | -317.39 | -184.75 | 0.08 | 900.0 | 180.0 | 0.43 | 248.28 | 153.09 | 0.07 | -30.0 | -41.67 | 0 | 0 | 0 | 2.87 | -30.0 | -18.24 | 0 | -100.0 | -100.0 | -0.06 | -154.55 | -121.43 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 391.67 | 640.87 | 368.91 |
| 22Q3 (15) | -0.21 | 88.89 | -128.77 | -0.08 | -161.54 | 60.0 | 0.23 | -88.83 | 163.89 | -0.01 | 66.67 | 0 | -0.29 | 83.52 | -154.72 | 0.1 | 100.0 | -50.0 | 0 | 0 | 0 | 4.10 | 160.66 | -17.21 | 0.09 | -55.0 | -83.93 | 0.11 | -26.67 | -75.56 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | -72.41 | 87.36 | -162.49 |
| 22Q2 (14) | -1.89 | -110.0 | -352.0 | 0.13 | 128.26 | 262.5 | 2.06 | 164.1 | 339.53 | -0.03 | 62.5 | 0 | -1.76 | -29.41 | -362.69 | 0.05 | -50.0 | -28.57 | 0 | 0 | 0 | 1.57 | -43.08 | -6.56 | 0.2 | -39.39 | -64.29 | 0.15 | -46.43 | -65.12 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | -572.73 | -192.73 | -565.82 |
| 22Q1 (13) | -0.9 | -34.33 | -171.43 | -0.46 | -228.57 | -1433.33 | 0.78 | 32.2 | 172.9 | -0.08 | 20.0 | -100.0 | -1.36 | -67.9 | -210.57 | 0.1 | -16.67 | 400.0 | 0 | 0 | 100.0 | 2.76 | -21.27 | 402.76 | 0.33 | -5.71 | -5.71 | 0.28 | 0.0 | 3.7 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | -195.65 | -34.33 | -169.88 |
| 21Q4 (12) | -0.67 | -191.78 | -169.79 | -0.14 | 30.0 | -133.33 | 0.59 | 263.89 | 196.72 | -0.1 | 0 | -433.33 | -0.81 | -252.83 | -190.0 | 0.12 | -40.0 | 300.0 | 0 | 0 | 0 | 3.51 | -29.12 | 317.54 | 0.35 | -37.5 | 25.0 | 0.28 | -37.78 | 33.33 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | -145.65 | -225.7 | -159.17 |
| 21Q3 (11) | 0.73 | -2.67 | 329.41 | -0.2 | -150.0 | -1100.0 | -0.36 | 58.14 | -80.0 | 0 | 0 | -100.0 | 0.53 | -20.9 | 178.95 | 0.2 | 185.71 | 400.0 | 0 | 0 | 0 | 4.95 | 194.2 | 288.61 | 0.56 | 0.0 | 460.0 | 0.45 | 4.65 | 650.0 | 0.18 | 0.0 | -10.0 | 0 | 0 | 0 | 115.87 | -5.76 | 77.22 |
| 21Q2 (10) | 0.75 | -40.48 | 70.45 | -0.08 | -166.67 | -366.67 | -0.86 | 19.63 | -24.64 | 0 | 100.0 | -100.0 | 0.67 | -45.53 | 42.55 | 0.07 | 250.0 | 40.0 | 0 | 100.0 | 100.0 | 1.68 | 206.25 | -22.26 | 0.56 | 60.0 | 5700.0 | 0.43 | 59.26 | 2050.0 | 0.18 | 0.0 | -10.0 | 0 | 0 | 0 | 122.95 | -56.09 | -38.52 |
| 21Q1 (9) | 1.26 | 31.25 | 334.48 | -0.03 | 50.0 | 25.0 | -1.07 | -75.41 | -91.07 | -0.04 | -233.33 | -33.33 | 1.23 | 36.67 | 392.0 | 0.02 | -33.33 | -85.71 | -0.01 | 0 | -200.0 | 0.55 | -34.62 | -88.93 | 0.35 | 25.0 | 0 | 0.27 | 28.57 | 1450.0 | 0.18 | 0.0 | -10.0 | 0 | 0 | 0 | 280.00 | 13.75 | 73.79 |
| 20Q4 (8) | 0.96 | 464.71 | -19.33 | -0.06 | -400.0 | 64.71 | -0.61 | -205.0 | -45.24 | 0.03 | 50.0 | 50.0 | 0.9 | 373.68 | -11.76 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 0.84 | -34.03 | -58.4 | 0.28 | 180.0 | 460.0 | 0.21 | 250.0 | 1150.0 | 0.18 | -10.0 | -5.26 | 0 | 0 | 0 | 246.15 | 276.47 | -64.84 |
| 20Q3 (7) | 0.17 | -61.36 | 230.77 | 0.02 | -33.33 | 133.33 | -0.2 | 71.01 | 48.72 | 0.02 | 0.0 | 300.0 | 0.19 | -59.57 | 200.0 | 0.04 | -20.0 | 0.0 | 0 | 100.0 | 0 | 1.27 | -41.15 | -1.27 | 0.1 | 1100.0 | 100.0 | 0.06 | 200.0 | 200.0 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 65.38 | -67.31 | 205.62 |
| 20Q2 (6) | 0.44 | 51.72 | -38.03 | 0.03 | 175.0 | 127.27 | -0.69 | -23.21 | -155.56 | 0.02 | 166.67 | -33.33 | 0.47 | 88.0 | -21.67 | 0.05 | -64.29 | -66.67 | -0.01 | -200.0 | 0 | 2.16 | -56.4 | -54.11 | -0.01 | 0 | -108.33 | 0.02 | 200.0 | -75.0 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 200.00 | 24.14 | -23.94 |
| 20Q1 (5) | 0.29 | -75.63 | 187.88 | -0.04 | 76.47 | -133.33 | -0.56 | -33.33 | -330.77 | -0.03 | -250.0 | 0 | 0.25 | -75.49 | 219.05 | 0.14 | 133.33 | 600.0 | 0.01 | 0 | 0 | 4.96 | 145.74 | 669.5 | 0 | -100.0 | -100.0 | -0.02 | 0.0 | -120.0 | 0.2 | 5.26 | 5.26 | 0 | 0 | 0 | 161.11 | -76.98 | 241.58 |
| 19Q4 (4) | 1.19 | 1015.38 | 0.0 | -0.17 | -183.33 | 0.0 | -0.42 | -7.69 | 0.0 | 0.02 | 300.0 | 0.0 | 1.02 | 636.84 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 2.02 | 56.57 | 0.0 | 0.05 | 0.0 | 0.0 | -0.02 | -200.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 700.00 | 1230.77 | 0.0 |
| 19Q3 (3) | -0.13 | -118.31 | 0.0 | -0.06 | 45.45 | 0.0 | -0.39 | -44.44 | 0.0 | -0.01 | -133.33 | 0.0 | -0.19 | -131.67 | 0.0 | 0.04 | -73.33 | 0.0 | 0 | 0 | 0.0 | 1.29 | -72.65 | 0.0 | 0.05 | -58.33 | 0.0 | 0.02 | -75.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | -61.90 | -123.54 | 0.0 |
| 19Q2 (2) | 0.71 | 315.15 | 0.0 | -0.11 | -191.67 | 0.0 | -0.27 | -107.69 | 0.0 | 0.03 | 0 | 0.0 | 0.6 | 385.71 | 0.0 | 0.15 | 650.0 | 0.0 | 0 | 0 | 0.0 | 4.72 | 631.13 | 0.0 | 0.12 | -14.29 | 0.0 | 0.08 | -20.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 262.96 | 331.09 | 0.0 |
| 19Q1 (1) | -0.33 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -113.79 | 0.0 | 0.0 |
