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) | 5.4 | 17.65 | -0.16 | 0 | -1.5 | 0 | 0.03 | 0 | 5.24 | 81.94 | 0.24 | -36.84 | 0.01 | -91.67 | 1.00 | -26.45 | 0.85 | -58.13 | 1.33 | -41.67 | 1.21 | 12.04 | 0.25 | 78.57 | 193.55 | 47.59 |
| 2022 (9) | 4.59 | 818.0 | -1.71 | 0 | -0.67 | 0 | -0.08 | 0 | 2.88 | 0 | 0.38 | -57.3 | 0.12 | 500.0 | 1.36 | -61.67 | 2.03 | -8.97 | 2.28 | 12.32 | 1.08 | 21.35 | 0.14 | 250.0 | 131.14 | 676.37 |
| 2021 (8) | 0.5 | -85.96 | -0.93 | 0 | -1.41 | 0 | 0.07 | 0 | -0.43 | 0 | 0.89 | 14.1 | 0.02 | 0 | 3.55 | -3.4 | 2.23 | 16.15 | 2.03 | 2.01 | 0.89 | 12.66 | 0.04 | -42.86 | 16.89 | -86.48 |
| 2020 (7) | 3.56 | 21.92 | -1.03 | 0 | 0.14 | 0 | -0.24 | 0 | 2.53 | 0 | 0.78 | -40.91 | -0.46 | 0 | 3.68 | -38.09 | 1.92 | 14.29 | 1.99 | -4.78 | 0.79 | 0.0 | 0.07 | 0.0 | 124.91 | 26.2 |
| 2019 (6) | 2.92 | 1.74 | -3.23 | 0 | -0.47 | 0 | 0.2 | 0 | -0.31 | 0 | 1.32 | 23.36 | -1.28 | 0 | 5.94 | 40.81 | 1.68 | -6.67 | 2.09 | 8.29 | 0.79 | 5.33 | 0.07 | 0.0 | 98.98 | -5.16 |
| 2018 (5) | 2.87 | -18.7 | -1.44 | 0 | -0.19 | 0 | -0.19 | 0 | 1.43 | -46.44 | 1.07 | 38.96 | -0.01 | 0 | 4.22 | 24.32 | 1.8 | -12.2 | 1.93 | 18.4 | 0.75 | 4.17 | 0.07 | -12.5 | 104.36 | -28.16 |
| 2017 (4) | 3.53 | 34.73 | -0.86 | 0 | -2.56 | 0 | -0.06 | 0 | 2.67 | 18.67 | 0.77 | -7.23 | -0.03 | 0 | 3.40 | -8.33 | 2.05 | 135.63 | 1.63 | 87.36 | 0.72 | -12.2 | 0.08 | -20.0 | 145.27 | -0.75 |
| 2016 (3) | 2.62 | 21.86 | -0.37 | 0 | -0.59 | 0 | 0.12 | 500.0 | 2.25 | 90.68 | 0.83 | -10.75 | 0.05 | -61.54 | 3.70 | -4.58 | 0.87 | 0 | 0.87 | 1142.86 | 0.82 | 1.23 | 0.1 | -16.67 | 146.37 | -31.92 |
| 2015 (2) | 2.15 | 207.14 | -0.97 | 0 | 0.27 | -57.81 | 0.02 | -66.67 | 1.18 | 807.69 | 0.93 | 97.87 | 0.13 | 0 | 3.88 | 116.45 | -0.01 | 0 | 0.07 | 600.0 | 0.81 | -10.99 | 0.12 | 0.0 | 215.00 | 219.43 |
| 2014 (1) | 0.7 | 0 | -0.57 | 0 | 0.64 | 0 | 0.06 | 0.0 | 0.13 | 0 | 0.47 | -55.24 | -0.03 | 0 | 1.79 | -49.72 | 0.01 | 0 | 0.01 | 0 | 0.91 | -11.65 | 0.12 | -20.0 | 67.31 | 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) | 0.97 | -2.02 | -41.21 | 0.03 | 200.0 | 101.53 | -0.12 | 88.24 | -114.46 | 0.01 | 0.0 | -85.71 | 1.0 | 4.17 | 422.58 | 0.08 | 166.67 | -38.46 | 0 | 0 | 100.0 | 1.42 | 194.66 | -25.21 | 0.19 | -34.48 | -59.57 | 0.17 | -32.0 | -52.78 | 0.29 | -3.33 | -3.33 | 0.06 | 0.0 | -33.33 | 186.54 | 14.94 | -15.21 |
| 23Q3 (19) | 0.99 | -59.59 | 0.0 | -0.03 | 25.0 | -106.12 | -1.02 | -537.5 | 14.29 | 0.01 | 150.0 | 108.33 | 0.96 | -60.17 | -35.14 | 0.03 | -25.0 | -70.0 | 0 | -100.0 | 100.0 | 0.48 | -27.66 | -60.43 | 0.29 | 38.1 | -43.14 | 0.25 | -66.22 | -65.28 | 0.3 | -3.23 | 0.0 | 0.06 | 0.0 | 50.0 | 162.30 | -26.47 | 73.77 |
| 23Q2 (18) | 2.45 | 147.47 | 94.44 | -0.04 | 69.23 | -108.7 | -0.16 | 23.81 | 20.0 | -0.02 | -200.0 | 66.67 | 2.41 | 180.23 | 40.12 | 0.04 | -50.0 | -60.0 | 0.02 | 300.0 | 0 | 0.67 | -48.83 | -56.73 | 0.21 | 23.53 | -58.0 | 0.74 | 362.5 | -6.33 | 0.31 | 0.0 | 29.17 | 0.06 | -14.29 | 500.0 | 220.72 | 20.39 | 82.18 |
| 23Q1 (17) | 0.99 | -40.0 | 45.59 | -0.13 | 93.37 | 81.69 | -0.21 | -125.3 | -110.0 | 0.02 | -71.43 | -33.33 | 0.86 | 377.42 | 2966.67 | 0.08 | -38.46 | 60.0 | -0.01 | 75.0 | -105.56 | 1.31 | -31.43 | 66.79 | 0.17 | -63.83 | -69.09 | 0.16 | -55.56 | -60.98 | 0.31 | 3.33 | 29.17 | 0.07 | -22.22 | 600.0 | 183.33 | -16.67 | 77.94 |
| 22Q4 (16) | 1.65 | 66.67 | 120.0 | -1.96 | -500.0 | -1125.0 | 0.83 | 169.75 | 1760.0 | 0.07 | 158.33 | 250.0 | -0.31 | -120.95 | -152.54 | 0.13 | 30.0 | -27.78 | -0.04 | -300.0 | -300.0 | 1.90 | 55.89 | -34.02 | 0.47 | -7.84 | -18.97 | 0.36 | -50.0 | -25.0 | 0.3 | 0.0 | 25.0 | 0.09 | 125.0 | 800.0 | 220.00 | 135.56 | 114.13 |
| 22Q3 (15) | 0.99 | -21.43 | 375.0 | 0.49 | 6.52 | 406.25 | -1.19 | -495.0 | 26.54 | -0.12 | -100.0 | -71.43 | 1.48 | -13.95 | 384.62 | 0.1 | 0.0 | -33.33 | -0.01 | 0 | -133.33 | 1.22 | -20.88 | -43.02 | 0.51 | 2.0 | -28.17 | 0.72 | -8.86 | 9.09 | 0.3 | 25.0 | 30.43 | 0.04 | 300.0 | 300.0 | 93.40 | -22.91 | 333.49 |
| 22Q2 (14) | 1.26 | 85.29 | 1160.0 | 0.46 | 164.79 | 239.39 | -0.2 | -100.0 | -385.71 | -0.06 | -300.0 | -166.67 | 1.72 | 5833.33 | 847.83 | 0.1 | 100.0 | -70.59 | 0 | -100.0 | -100.0 | 1.54 | 97.22 | -71.13 | 0.5 | -9.09 | -5.66 | 0.79 | 92.68 | 64.58 | 0.24 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 121.15 | 17.59 | 748.08 |
| 22Q1 (13) | 0.68 | -9.33 | 6700.0 | -0.71 | -343.75 | -162.96 | -0.1 | -100.0 | -150.0 | 0.03 | 50.0 | -25.0 | -0.03 | -105.08 | 88.46 | 0.05 | -72.22 | -77.27 | 0.18 | 800.0 | 550.0 | 0.78 | -72.87 | -80.62 | 0.55 | -5.17 | 37.5 | 0.41 | -14.58 | 0.0 | 0.24 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 103.03 | 0.28 | 6287.88 |
| 21Q4 (12) | 0.75 | 308.33 | 13.64 | -0.16 | 0.0 | 0 | -0.05 | 96.91 | -150.0 | 0.02 | 128.57 | 120.0 | 0.59 | 213.46 | -10.61 | 0.18 | 20.0 | 20.0 | 0.02 | -33.33 | 120.0 | 2.88 | 34.62 | 0.77 | 0.58 | -18.31 | 13.73 | 0.48 | -27.27 | 60.0 | 0.24 | 4.35 | 20.0 | 0.01 | 0.0 | -50.0 | 102.74 | 356.85 | -19.05 |
| 21Q3 (11) | -0.36 | -460.0 | -124.83 | -0.16 | 51.52 | 27.27 | -1.62 | -2414.29 | -440.0 | -0.07 | -177.78 | -600.0 | -0.52 | -126.09 | -142.28 | 0.15 | -55.88 | 87.5 | 0.03 | 200.0 | 125.0 | 2.14 | -59.92 | 57.23 | 0.71 | 33.96 | 1.43 | 0.66 | 37.5 | 13.79 | 0.23 | 9.52 | 15.0 | 0.01 | 0.0 | -50.0 | -40.00 | -380.0 | -122.07 |
| 21Q2 (10) | 0.1 | 900.0 | 66.67 | -0.33 | -22.22 | 10.81 | 0.07 | -65.0 | 133.33 | 0.09 | 125.0 | 190.0 | -0.23 | 11.54 | 25.81 | 0.34 | 54.55 | 25.93 | 0.01 | 125.0 | 107.69 | 5.35 | 32.43 | 22.56 | 0.53 | 32.5 | -32.05 | 0.48 | 17.07 | -45.45 | 0.21 | 5.0 | 5.0 | 0.01 | 0.0 | -50.0 | 14.29 | 785.71 | 161.9 |
| 21Q1 (9) | 0.01 | -98.48 | -99.28 | -0.27 | 0 | 37.21 | 0.2 | 1100.0 | -70.15 | 0.04 | 140.0 | 300.0 | -0.26 | -139.39 | -127.08 | 0.22 | 46.67 | -21.43 | -0.04 | 60.0 | 63.64 | 4.04 | 41.02 | -43.63 | 0.4 | -21.57 | 671.43 | 0.41 | 36.67 | 78.26 | 0.2 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 1.61 | -98.73 | -99.48 |
| 20Q4 (8) | 0.66 | -54.48 | -34.0 | 0 | 100.0 | 100.0 | -0.02 | 93.33 | 95.83 | -0.1 | -900.0 | -350.0 | 0.66 | -46.34 | 1042.86 | 0.15 | 87.5 | -81.01 | -0.1 | 16.67 | -147.62 | 2.86 | 110.04 | -80.76 | 0.51 | -27.14 | 4.08 | 0.3 | -48.28 | -21.05 | 0.2 | 0.0 | -9.09 | 0.02 | 0.0 | -33.33 | 126.92 | -29.97 | -20.04 |
| 20Q3 (7) | 1.45 | 2316.67 | 51.04 | -0.22 | 40.54 | 86.08 | -0.3 | -42.86 | 40.0 | -0.01 | 90.0 | -106.67 | 1.23 | 496.77 | 298.39 | 0.08 | -70.37 | 33.33 | -0.12 | 7.69 | 90.62 | 1.36 | -68.76 | 24.47 | 0.7 | -10.26 | 48.94 | 0.58 | -34.09 | -29.27 | 0.2 | 0.0 | 11.11 | 0.02 | 0.0 | 100.0 | 181.25 | 3222.92 | 90.69 |
| 20Q2 (6) | 0.06 | -95.68 | -93.26 | -0.37 | 13.95 | -1950.0 | -0.21 | -131.34 | -261.54 | -0.1 | -400.0 | 16.67 | -0.31 | -132.29 | -134.07 | 0.27 | -3.57 | 350.0 | -0.13 | -18.18 | -8.33 | 4.36 | -39.09 | 333.28 | 0.78 | 1214.29 | 90.24 | 0.88 | 282.61 | 49.15 | 0.2 | 0.0 | 5.26 | 0.02 | 0.0 | 100.0 | 5.45 | -98.23 | -95.16 |
| 20Q1 (5) | 1.39 | 39.0 | 1885.71 | -0.43 | 59.81 | 28.33 | 0.67 | 239.58 | 76.32 | -0.02 | -150.0 | -114.29 | 0.96 | 1471.43 | 281.13 | 0.28 | -64.56 | -30.0 | -0.11 | -152.38 | -37.5 | 7.16 | -51.87 | -2.25 | -0.07 | -114.29 | -122.58 | 0.23 | -39.47 | -25.81 | 0.2 | -9.09 | 0.0 | 0.02 | -33.33 | 0.0 | 308.89 | 94.6 | 2238.73 |
| 19Q4 (4) | 1.0 | 4.17 | 0.0 | -1.07 | 32.28 | 0.0 | -0.48 | 4.0 | 0.0 | 0.04 | -73.33 | 0.0 | -0.07 | 88.71 | 0.0 | 0.79 | 1216.67 | 0.0 | 0.21 | 116.41 | 0.0 | 14.88 | 1258.82 | 0.0 | 0.49 | 4.26 | 0.0 | 0.38 | -53.66 | 0.0 | 0.22 | 22.22 | 0.0 | 0.03 | 200.0 | 0.0 | 158.73 | 67.0 | 0.0 |
| 19Q3 (3) | 0.96 | 7.87 | 0.0 | -1.58 | -8000.0 | 0.0 | -0.5 | -484.62 | 0.0 | 0.15 | 225.0 | 0.0 | -0.62 | -168.13 | 0.0 | 0.06 | 0.0 | 0.0 | -1.28 | -966.67 | 0.0 | 1.09 | 8.76 | 0.0 | 0.47 | 14.63 | 0.0 | 0.82 | 38.98 | 0.0 | 0.18 | -5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 95.05 | -15.63 | 0.0 |
| 19Q2 (2) | 0.89 | 1171.43 | 0.0 | 0.02 | 103.33 | 0.0 | 0.13 | -65.79 | 0.0 | -0.12 | -185.71 | 0.0 | 0.91 | 271.7 | 0.0 | 0.06 | -85.0 | 0.0 | -0.12 | -50.0 | 0.0 | 1.01 | -86.26 | 0.0 | 0.41 | 32.26 | 0.0 | 0.59 | 90.32 | 0.0 | 0.19 | -5.0 | 0.0 | 0.01 | -50.0 | 0.0 | 112.66 | 752.98 | 0.0 |
| 19Q1 (1) | 0.07 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 13.21 | 0.0 | 0.0 |
