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) | 2.63 | -26.54 | -5.9 | 0 | 3.52 | 0 | -0.4 | 0 | -3.27 | 0 | 5.87 | 207.33 | -0.48 | 0 | 21.52 | 211.61 | 0.59 | -55.97 | 0.62 | -60.26 | 1.57 | 9.79 | 0.02 | 100.0 | 119.00 | -0.28 |
| 2022 (9) | 3.58 | 96.7 | -1.61 | 0 | -0.26 | 0 | -0.1 | 0 | 1.97 | 0 | 1.91 | 61.86 | 0.02 | -33.33 | 6.91 | 136.01 | 1.34 | -22.99 | 1.56 | -12.85 | 1.43 | 12.6 | 0.01 | -66.67 | 119.33 | 102.6 |
| 2021 (8) | 1.82 | 167.65 | -3.24 | 0 | -0.13 | 0 | 0.01 | -96.15 | -1.42 | 0 | 1.18 | -62.54 | 0.03 | 0 | 2.93 | -72.72 | 1.74 | 234.62 | 1.79 | 0 | 1.27 | 7.63 | 0.03 | 0.0 | 58.90 | -28.97 |
| 2020 (7) | 0.68 | -55.84 | -4.36 | 0 | 1.48 | 45.1 | 0.26 | 116.67 | -3.68 | 0 | 3.15 | -10.0 | 0 | 0 | 10.73 | -19.81 | 0.52 | 0 | -0.39 | 0 | 1.18 | 0.0 | 0.03 | -50.0 | 82.93 | -77.92 |
| 2019 (6) | 1.54 | 16.67 | -2.23 | 0 | 1.02 | 0 | 0.12 | -80.33 | -0.69 | 0 | 3.5 | 148.23 | -0.06 | 0 | 13.37 | 150.41 | -0.54 | 0 | -0.83 | 0 | 1.18 | 107.02 | 0.06 | 0.0 | 375.61 | 984.15 |
| 2018 (5) | 1.32 | 0 | 3.09 | 0 | -3.48 | 0 | 0.61 | 2950.0 | 4.41 | 0 | 1.41 | 41.0 | -0.02 | 0 | 5.34 | 25.78 | -0.85 | 0 | 3.18 | 0 | 0.57 | -1.72 | 0.06 | 20.0 | 34.65 | 0 |
| 2017 (4) | -0.49 | 0 | -1.41 | 0 | 0.47 | -57.27 | 0.02 | 0 | -1.9 | 0 | 1.0 | 122.22 | 0.32 | -11.11 | 4.25 | 115.71 | -0.63 | 0 | -1.13 | 0 | 0.58 | -18.31 | 0.05 | 25.0 | 0.00 | 0 |
| 2016 (3) | 0.17 | 0 | 0.11 | 0 | 1.1 | -61.94 | -0.03 | 0 | 0.28 | 0 | 0.45 | -16.67 | 0.36 | 0 | 1.97 | -22.35 | -0.33 | 0 | -0.98 | 0 | 0.71 | -1.39 | 0.04 | 33.33 | 0.00 | 0 |
| 2015 (2) | -0.86 | 0 | -0.59 | 0 | 2.89 | 0 | 0.12 | 0 | -1.45 | 0 | 0.54 | -18.18 | -0.06 | 0 | 2.54 | -9.65 | -1.12 | 0 | -1.06 | 0 | 0.72 | 2.86 | 0.03 | 50.0 | 0.00 | 0 |
| 2014 (1) | 1.26 | 35.48 | -0.06 | 0 | -1.67 | 0 | -0.08 | 0 | 1.2 | 0 | 0.66 | 15.79 | 0 | 0 | 2.81 | 11.75 | 0.28 | 0 | 0.23 | 0 | 0.7 | -6.67 | 0.02 | -50.0 | 132.63 | -22.99 |
| 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) | 1.06 | 581.82 | -27.89 | -2.74 | -44.97 | -138.26 | 0.6 | -69.23 | 322.22 | 0.09 | 125.71 | 1000.0 | -1.68 | 20.38 | -625.0 | 3.12 | 105.26 | 178.57 | 0 | 100.0 | 0 | 45.61 | 168.58 | 150.47 | 0.08 | -87.88 | -77.14 | -0.1 | -112.66 | -143.48 | 0.41 | 17.14 | 10.81 | 0 | -100.0 | 0 | 341.94 | 1887.39 | 39.57 |
| 23Q3 (19) | -0.22 | -140.74 | -1000.0 | -1.89 | -117.24 | -600.0 | 1.95 | 170.83 | 314.89 | -0.35 | -25.0 | -775.0 | -2.11 | -539.39 | -627.59 | 1.52 | 35.71 | 375.0 | -0.34 | -278.95 | -3500.0 | 16.98 | -10.99 | 336.26 | 0.66 | 650.0 | -7.04 | 0.79 | 1216.67 | -11.24 | 0.35 | -18.6 | 6.06 | 0.01 | 0 | 0 | -19.13 | -117.36 | -1066.96 |
| 23Q2 (18) | 0.54 | -56.8 | -64.94 | -0.87 | -117.5 | -690.91 | 0.72 | 200.0 | 210.77 | -0.28 | -315.38 | -500.0 | -0.33 | -138.82 | -123.08 | 1.12 | 1020.0 | 1144.44 | 0.19 | 157.58 | 1800.0 | 19.08 | 972.3 | 1089.32 | -0.12 | -300.0 | -220.0 | 0.06 | 150.0 | -53.85 | 0.43 | 10.26 | 13.16 | 0 | 0 | 0 | 110.20 | -76.2 | -63.5 |
| 23Q1 (17) | 1.25 | -14.97 | 111.86 | -0.4 | 65.22 | -344.44 | 0.24 | 188.89 | 26.32 | 0.13 | 1400.0 | 208.33 | 0.85 | 165.62 | 70.0 | 0.1 | -91.07 | -74.36 | -0.33 | 0 | 0 | 1.78 | -90.23 | -64.96 | -0.03 | -108.57 | -116.67 | -0.12 | -152.17 | -138.71 | 0.39 | 5.41 | 11.43 | 0 | 0 | 0 | 462.96 | 88.96 | 417.89 |
| 22Q4 (16) | 1.47 | 7450.0 | 42.72 | -1.15 | -325.93 | 35.75 | -0.27 | -157.45 | 77.31 | -0.01 | 75.0 | 50.0 | 0.32 | 210.34 | 142.11 | 1.12 | 250.0 | 211.11 | 0 | -100.0 | -100.0 | 18.21 | 367.8 | 443.81 | 0.35 | -50.7 | -46.15 | 0.23 | -74.16 | -83.09 | 0.37 | 12.12 | 19.35 | 0 | 0 | 0 | 245.00 | 15045.0 | 297.23 |
| 22Q3 (15) | -0.02 | -101.3 | -102.11 | -0.27 | -145.45 | -370.0 | 0.47 | 172.31 | 209.3 | -0.04 | -157.14 | -100.0 | -0.29 | -120.28 | -127.62 | 0.32 | 255.56 | 6.67 | 0.01 | 0.0 | -85.71 | 3.89 | 142.66 | 40.02 | 0.71 | 610.0 | 14.52 | 0.89 | 584.62 | 161.76 | 0.33 | -13.16 | 6.45 | 0 | 0 | -100.0 | -1.64 | -100.54 | -101.14 |
| 22Q2 (14) | 1.54 | 161.02 | 92.5 | -0.11 | -22.22 | 80.0 | -0.65 | -442.11 | -425.0 | 0.07 | 158.33 | -56.25 | 1.43 | 186.0 | 472.0 | 0.09 | -76.92 | -70.0 | 0.01 | 0 | 133.33 | 1.60 | -68.41 | -47.7 | 0.1 | -44.44 | -61.54 | 0.13 | -58.06 | 1400.0 | 0.38 | 8.57 | 15.15 | 0 | 0 | -100.0 | 301.96 | 237.79 | 24.56 |
| 22Q1 (13) | 0.59 | -42.72 | 161.46 | -0.09 | 94.97 | 91.09 | 0.19 | 115.97 | -85.27 | -0.12 | -500.0 | -9.09 | 0.5 | 165.79 | 125.38 | 0.39 | 8.33 | 77.27 | 0 | -100.0 | 100.0 | 5.08 | 51.64 | 107.97 | 0.18 | -72.31 | -10.0 | 0.31 | -77.21 | 210.0 | 0.35 | 12.9 | 12.9 | 0 | 0 | -100.0 | 89.39 | 44.94 | 139.11 |
| 21Q4 (12) | 1.03 | 8.42 | 19.77 | -1.79 | -1890.0 | -73.79 | -1.19 | -176.74 | -1422.22 | -0.02 | 0.0 | -105.26 | -0.76 | -172.38 | -347.06 | 0.36 | 20.0 | -47.83 | 0.01 | -85.71 | -66.67 | 3.35 | 20.45 | -56.66 | 0.65 | 4.84 | 62.5 | 1.36 | 300.0 | 3500.0 | 0.31 | 0.0 | 3.33 | 0 | -100.0 | -100.0 | 61.68 | -57.15 | -80.64 |
| 21Q3 (11) | 0.95 | 18.75 | 4650.0 | 0.1 | 118.18 | 108.77 | -0.43 | -315.0 | -178.18 | -0.02 | -112.5 | -166.67 | 1.05 | 320.0 | 193.75 | 0.3 | 0.0 | -66.67 | 0.07 | 333.33 | 275.0 | 2.78 | -9.36 | -74.51 | 0.62 | 138.46 | 138.46 | 0.34 | 3500.0 | 1233.33 | 0.31 | -6.06 | 0.0 | 0.01 | 0.0 | 0.0 | 143.94 | -40.62 | 1987.12 |
| 21Q2 (10) | 0.8 | 183.33 | 335.29 | -0.55 | 45.54 | -223.53 | 0.2 | -84.5 | -39.39 | 0.16 | 245.45 | 200.0 | 0.25 | 112.69 | 149.02 | 0.3 | 36.36 | -63.41 | -0.03 | -200.0 | 0 | 3.07 | 25.63 | -74.94 | 0.26 | 30.0 | 620.0 | -0.01 | -110.0 | 83.33 | 0.33 | 6.45 | 17.86 | 0.01 | 0.0 | 0.0 | 242.42 | 206.06 | 263.99 |
| 21Q1 (9) | -0.96 | -211.63 | -740.0 | -1.01 | 1.94 | 50.0 | 1.29 | 1333.33 | 158.0 | -0.11 | -128.95 | -1200.0 | -1.97 | -1058.82 | -5.35 | 0.22 | -68.12 | -69.86 | -0.01 | -133.33 | 0 | 2.44 | -68.4 | -81.6 | 0.2 | -50.0 | 322.22 | 0.1 | 350.0 | 138.46 | 0.31 | 3.33 | 6.9 | 0.01 | 0.0 | 0.0 | -228.57 | -171.76 | -160.95 |
| 20Q4 (8) | 0.86 | 4200.0 | 36.51 | -1.03 | 9.65 | -227.16 | 0.09 | -83.64 | 175.0 | 0.38 | 1166.67 | 375.0 | -0.17 | 84.82 | -111.81 | 0.69 | -23.33 | 50.0 | 0.03 | 175.0 | 102.91 | 7.73 | -29.17 | 32.87 | 0.4 | 53.85 | -16.67 | -0.04 | -33.33 | -200.0 | 0.3 | -3.23 | -3.23 | 0.01 | 0.0 | 0.0 | 318.52 | 4518.52 | 82.01 |
| 20Q3 (7) | 0.02 | 105.88 | 166.67 | -1.14 | -570.59 | 27.39 | 0.55 | 66.67 | -63.58 | 0.03 | 118.75 | -25.0 | -1.12 | -119.61 | 30.0 | 0.9 | 9.76 | -43.4 | -0.04 | 0 | 69.23 | 10.91 | -10.86 | -53.76 | 0.26 | 620.0 | 285.71 | -0.03 | 50.0 | 62.5 | 0.31 | 10.71 | 3.33 | 0.01 | 0.0 | 0.0 | 6.90 | 104.67 | 152.87 |
| 20Q2 (6) | -0.34 | -326.67 | -147.89 | -0.17 | 91.58 | 91.67 | 0.33 | -34.0 | 294.12 | -0.16 | -1700.0 | 0 | -0.51 | 72.73 | 61.65 | 0.82 | 12.33 | -30.51 | 0 | 0 | -100.0 | 12.24 | -7.79 | -38.7 | -0.05 | 44.44 | 89.8 | -0.06 | 76.92 | 83.33 | 0.28 | -3.45 | -6.67 | 0.01 | 0.0 | 0.0 | -147.83 | -139.42 | 0 |
| 20Q1 (5) | 0.15 | -76.19 | -31.82 | -2.02 | -349.38 | -454.39 | 0.5 | 516.67 | 338.1 | 0.01 | -87.5 | 0 | -1.87 | -229.86 | -336.71 | 0.73 | 58.7 | 180.77 | 0 | 100.0 | -100.0 | 13.27 | 128.23 | 186.38 | -0.09 | -118.75 | 76.92 | -0.26 | -750.0 | 39.53 | 0.29 | -6.45 | 3.57 | 0.01 | 0.0 | 0.0 | 375.00 | 114.29 | 0 |
| 19Q4 (4) | 0.63 | 2200.0 | 0.0 | 0.81 | 151.59 | 0.0 | -0.12 | -107.95 | 0.0 | 0.08 | 100.0 | 0.0 | 1.44 | 190.0 | 0.0 | 0.46 | -71.07 | 0.0 | -1.03 | -692.31 | 0.0 | 5.82 | -75.35 | 0.0 | 0.48 | 442.86 | 0.0 | 0.04 | 150.0 | 0.0 | 0.31 | 3.33 | 0.0 | 0.01 | 0.0 | 0.0 | 175.00 | 1441.67 | 0.0 |
| 19Q3 (3) | -0.03 | -104.23 | 0.0 | -1.57 | 23.04 | 0.0 | 1.51 | 988.24 | 0.0 | 0.04 | 0 | 0.0 | -1.6 | -20.3 | 0.0 | 1.59 | 34.75 | 0.0 | -0.13 | -112.75 | 0.0 | 23.59 | 18.15 | 0.0 | -0.14 | 71.43 | 0.0 | -0.08 | 77.78 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -13.04 | 0 | 0.0 |
| 19Q2 (2) | 0.71 | 222.73 | 0.0 | -2.04 | -457.89 | 0.0 | -0.17 | 19.05 | 0.0 | 0 | 0 | 0.0 | -1.33 | -268.35 | 0.0 | 1.18 | 353.85 | 0.0 | 1.02 | 1175.0 | 0.0 | 19.97 | 330.81 | 0.0 | -0.49 | -25.64 | 0.0 | -0.36 | 16.28 | 0.0 | 0.3 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.22 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 4.63 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
