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) | 12.15 | 30.79 | -0.16 | 0 | -8.85 | 0 | 0.28 | 0 | 11.99 | 31.04 | 0.15 | -28.57 | 0 | 0 | 0.10 | -29.01 | 11.7 | -8.74 | 9.9 | -5.53 | 0.37 | 117.65 | 0 | 0 | 118.31 | 35.62 |
| 2022 (9) | 9.29 | 247.94 | -0.14 | 0 | 0.08 | 0 | -0.16 | 0 | 9.15 | 264.54 | 0.21 | 425.0 | 0 | 0 | 0.15 | 298.12 | 12.82 | 46.35 | 10.48 | 41.62 | 0.17 | -15.0 | 0 | 0 | 87.23 | 148.3 |
| 2021 (8) | 2.67 | -86.56 | -0.16 | 0 | -3.34 | 0 | -0.15 | 0 | 2.51 | -86.8 | 0.04 | -95.06 | 0 | 0 | 0.04 | -93.52 | 8.76 | 13.77 | 7.4 | 18.21 | 0.2 | 66.67 | 0 | 0 | 35.13 | -88.71 |
| 2020 (7) | 19.86 | 46.03 | -0.84 | 0 | -3.2 | 0 | -0.26 | 0 | 19.02 | 39.75 | 0.81 | 0 | 0 | 0 | 0.57 | 0 | 7.7 | 63.83 | 6.26 | 55.72 | 0.12 | 1100.0 | 0 | 0 | 311.29 | -7.76 |
| 2019 (6) | 13.6 | 0 | 0.01 | -66.67 | -1.68 | 0 | -0.07 | 0 | 13.61 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.7 | -6.56 | 4.02 | -1.47 | 0.01 | 0.0 | 0 | 0 | 337.47 | 0 |
| 2018 (5) | -1.42 | 0 | 0.03 | 200.0 | -4.29 | 0 | -0.02 | 0 | -1.39 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.03 | 61.74 | 4.08 | 38.31 | 0.01 | 0.0 | 0 | 0 | -34.72 | 0 |
| 2017 (4) | 3.19 | 41.15 | 0.01 | 0 | 0.41 | 0 | 0.19 | 0 | 3.2 | 50.94 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.11 | 42.66 | 2.95 | 44.61 | 0.01 | 0.0 | 0 | 0 | 107.77 | -2.24 |
| 2016 (3) | 2.26 | -25.9 | -0.14 | 0 | -1.06 | 0 | -0.11 | 0 | 2.12 | -30.72 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.18 | 28.24 | 2.04 | 52.24 | 0.01 | 0.0 | 0 | 0 | 110.24 | -51.2 |
| 2015 (2) | 3.05 | -10.03 | 0.01 | 0 | -2.09 | 0 | -0.17 | 0 | 3.06 | -1.29 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.7 | -12.82 | 1.34 | -24.72 | 0.01 | 0.0 | 0 | 0 | 225.93 | 19.29 |
| 2014 (1) | 3.39 | 211.01 | -0.29 | 0 | -0.56 | 0 | -0.01 | 0 | 3.1 | 282.72 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.95 | 51.16 | 1.78 | 0.0 | 0.01 | 0.0 | 0 | 0 | 189.39 | 211.01 |
| 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) | 4.2 | -7.08 | 149.94 | -0.07 | -133.33 | 65.0 | -1.06 | 63.19 | -6.0 | 0.13 | 85.71 | -76.36 | 4.13 | -8.02 | 147.97 | 0.03 | -25.0 | -81.25 | 0 | 0 | 0 | 0.07 | -44.86 | -75.18 | 3.6 | 151.75 | -38.67 | 3.12 | 113.7 | -36.07 | 0.1 | 0.0 | 66.67 | 0 | 0 | 0 | 130.43 | -54.98 | 176.62 |
| 23Q3 (19) | 4.52 | -6.42 | -24.03 | -0.03 | 62.5 | -130.0 | -2.88 | -3.23 | -196.32 | 0.07 | -46.15 | -66.67 | 4.49 | -5.47 | -25.79 | 0.04 | -42.86 | 0 | 0 | 0 | 0 | 0.13 | -24.64 | 0 | 1.43 | -69.31 | -52.49 | 1.46 | -59.89 | -45.52 | 0.1 | 0.0 | 150.0 | 0 | 0 | 0 | 289.74 | 124.36 | 32.45 |
| 23Q2 (18) | 4.83 | 447.48 | 245.92 | -0.08 | -366.67 | -60.0 | -2.79 | -31.6 | -2890.0 | 0.13 | 360.0 | 181.25 | 4.75 | 449.26 | 241.37 | 0.07 | 600.0 | 40.0 | 0 | 0 | 0 | 0.18 | 479.52 | -0.47 | 4.66 | 133.0 | 108.04 | 3.64 | 117.96 | 145.95 | 0.1 | 42.86 | 150.0 | 0 | 0 | 0 | 129.14 | 261.66 | 159.3 |
| 23Q1 (17) | -1.39 | 83.47 | -109.22 | 0.03 | 115.0 | 200.0 | -2.12 | -112.0 | -6.0 | -0.05 | -109.09 | 93.42 | -1.36 | 84.2 | -109.02 | 0.01 | -93.75 | 0 | 0 | 0 | 0 | 0.03 | -89.69 | 0 | 2.0 | -65.93 | 17.65 | 1.67 | -65.78 | 15.17 | 0.07 | 16.67 | 75.0 | 0 | 0 | 0 | -79.89 | 53.08 | -107.9 |
| 22Q4 (16) | -8.41 | -241.34 | -136.24 | -0.2 | -300.0 | -53.85 | -1.0 | -133.44 | 0.99 | 0.55 | 161.9 | 650.0 | -8.61 | -242.31 | -133.33 | 0.16 | 0 | 1500.0 | 0 | 0 | 0 | 0.30 | 0 | 860.3 | 5.87 | 95.02 | 140.57 | 4.88 | 82.09 | 160.96 | 0.06 | 50.0 | 20.0 | 0 | 0 | 0 | -170.24 | -177.83 | 8.18 |
| 22Q3 (15) | 5.95 | 279.76 | 58.67 | 0.1 | 300.0 | 0 | 2.99 | 2890.0 | 464.63 | 0.21 | 231.25 | 2200.0 | 6.05 | 280.06 | 61.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 3.01 | 34.38 | 73.99 | 2.68 | 81.08 | 74.03 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 218.75 | 200.45 | -7.25 |
| 22Q2 (14) | -3.31 | -121.96 | -14.53 | -0.05 | -600.0 | 0 | 0.1 | 105.0 | 1100.0 | -0.16 | 78.95 | -33.33 | -3.36 | -122.28 | -16.26 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0 | 0 | 2.24 | 31.76 | -31.08 | 1.48 | 2.07 | -47.52 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -217.76 | -121.53 | -116.26 |
| 22Q1 (13) | 15.07 | 523.31 | 180.63 | 0.01 | 107.69 | 150.0 | -2.0 | -98.02 | -32.45 | -0.76 | -660.0 | -1050.0 | 15.08 | 508.67 | 181.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.7 | -30.33 | 27.82 | 1.45 | -22.46 | 23.93 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 1011.41 | 645.48 | 129.78 |
| 21Q4 (12) | -3.56 | -194.93 | -130.82 | -0.13 | 0 | -225.0 | -1.01 | -23.17 | 33.11 | -0.1 | -900.0 | 47.37 | -3.69 | -198.4 | -132.06 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0 | 0 | 2.44 | 41.04 | 3.39 | 1.87 | 21.43 | -2.09 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -185.42 | -178.62 | -131.46 |
| 21Q3 (11) | 3.75 | 229.76 | -11.76 | 0 | 0 | 100.0 | -0.82 | -8100.0 | 51.48 | -0.01 | 91.67 | 98.36 | 3.75 | 229.76 | -6.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.73 | -46.77 | 27.21 | 1.54 | -45.39 | 22.22 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 235.85 | 334.22 | -27.3 |
| 21Q2 (10) | -2.89 | -153.82 | -74.1 | 0 | 100.0 | 100.0 | -0.01 | 99.34 | 0 | -0.12 | -250.0 | -119.67 | -2.89 | -154.02 | -40.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 3.25 | 144.36 | 19.05 | 2.82 | 141.03 | 27.03 | 0.05 | 0.0 | 150.0 | 0 | 0 | 0 | -100.70 | -122.88 | -35.88 |
| 21Q1 (9) | 5.37 | -53.51 | -6.12 | -0.02 | 50.0 | 86.67 | -1.51 | 0.0 | 0 | 0.08 | 142.11 | 214.29 | 5.35 | -53.52 | -3.95 | 0.03 | 0 | -80.0 | 0 | 0 | 0 | 0.11 | 0 | -79.04 | 1.33 | -43.64 | 6.4 | 1.17 | -38.74 | 36.05 | 0.05 | 0.0 | 400.0 | 0 | 0 | 0 | 440.16 | -25.31 | -33.05 |
| 20Q4 (8) | 11.55 | 171.76 | 275.0 | -0.04 | 84.0 | -500.0 | -1.51 | 10.65 | -0.67 | -0.19 | 68.85 | -200.0 | 11.51 | 187.75 | 272.49 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 2.36 | 73.53 | 372.0 | 1.91 | 51.59 | 334.09 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 589.29 | 81.64 | -15.82 |
| 20Q3 (7) | 4.25 | 356.02 | 357.58 | -0.25 | 37.5 | 0 | -1.69 | 0 | -838.89 | -0.61 | -200.0 | -6000.0 | 4.0 | 294.17 | 342.42 | 0.25 | -37.5 | 0 | 0 | 0 | 0 | 0.73 | -26.37 | 0 | 1.36 | -50.18 | 32.04 | 1.26 | -43.24 | 31.25 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 324.43 | 537.78 | 288.76 |
| 20Q2 (6) | -1.66 | -129.02 | -126.14 | -0.4 | -166.67 | 0 | 0 | 0 | 0 | 0.61 | 971.43 | 2133.33 | -2.06 | -136.98 | -132.44 | 0.4 | 166.67 | 0 | 0 | 0 | 0 | 0.99 | 83.15 | 0 | 2.73 | 118.4 | 53.37 | 2.22 | 158.14 | 51.02 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | -74.11 | -111.27 | -117.16 |
| 20Q1 (5) | 5.72 | 85.71 | -1.89 | -0.15 | -1600.0 | 0 | 0 | 100.0 | 0 | -0.07 | -136.84 | 68.18 | 5.57 | 80.26 | -4.46 | 0.15 | 0 | 0 | 0 | 0 | 0 | 0.54 | 0 | 0 | 1.25 | 150.0 | -10.07 | 0.86 | 95.45 | -25.22 | 0.01 | 0 | 0 | 0 | 0 | 0 | 657.47 | -6.08 | 29.69 |
| 19Q4 (4) | 3.08 | 286.67 | 0.0 | 0.01 | 0 | 0.0 | -1.5 | -733.33 | 0.0 | 0.19 | 2000.0 | 0.0 | 3.09 | 287.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.5 | -51.46 | 0.0 | 0.44 | -54.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 700.00 | 507.27 | 0.0 |
| 19Q3 (3) | -1.65 | -125.98 | 0.0 | 0 | 0 | 0.0 | -0.18 | 0 | 0.0 | -0.01 | 66.67 | 0.0 | -1.65 | -125.98 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.03 | -42.13 | 0.0 | 0.96 | -34.69 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -171.88 | -139.79 | 0.0 |
| 19Q2 (2) | 6.35 | 8.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.03 | 86.36 | 0.0 | 6.35 | 8.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.78 | 28.06 | 0.0 | 1.47 | 27.83 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 431.97 | -14.79 | 0.0 |
| 19Q1 (1) | 5.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 5.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 506.96 | 0.0 | 0.0 |
