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) | 6.45 | 96.05 | -0.76 | 0 | -3.71 | 0 | -0.05 | 0 | 5.69 | 106.16 | 2.55 | 56.44 | 0 | 0 | 9.81 | 60.05 | 5.78 | 16.53 | 5.06 | 11.95 | 0.31 | 6.9 | 0.04 | -55.56 | 119.22 | 77.57 |
| 2022 (9) | 3.29 | -11.08 | -0.53 | 0 | -3.26 | 0 | 0.11 | 0 | 2.76 | 0 | 1.63 | 83.15 | 0 | 0 | 6.13 | 72.33 | 4.96 | 13.5 | 4.52 | 23.84 | 0.29 | 7.41 | 0.09 | -60.87 | 67.14 | -24.69 |
| 2021 (8) | 3.7 | 6.32 | -4.49 | 0 | 2.1 | 0 | -0.46 | 0 | -0.79 | 0 | 0.89 | 196.67 | 0 | 0 | 3.56 | 118.88 | 4.37 | 50.17 | 3.65 | 42.58 | 0.27 | 8.0 | 0.23 | 64.29 | 89.16 | -24.42 |
| 2020 (7) | 3.48 | 30.83 | -1.5 | 0 | -2.03 | 0 | 0.29 | 163.64 | 1.98 | 0 | 0.3 | -93.85 | 0 | 0 | 1.63 | -94.45 | 2.91 | 6.99 | 2.56 | 6.22 | 0.25 | -7.41 | 0.14 | 75.0 | 117.97 | 22.4 |
| 2019 (6) | 2.66 | 182.98 | -4.05 | 0 | -1.9 | 0 | 0.11 | 0 | -1.39 | 0 | 4.88 | 3966.67 | 0 | 0 | 29.29 | 3720.13 | 2.72 | 33.99 | 2.41 | 17.56 | 0.27 | -3.57 | 0.08 | -38.46 | 96.38 | 152.22 |
| 2018 (5) | 0.94 | -40.51 | -2.58 | 0 | -1.81 | 0 | -0.39 | 0 | -1.64 | 0 | 0.12 | -33.33 | 0 | 0 | 0.77 | -39.72 | 2.03 | 24.54 | 2.05 | 52.99 | 0.28 | -9.68 | 0.13 | 18.18 | 38.21 | -57.44 |
| 2017 (4) | 1.58 | -66.17 | -0.37 | 0 | 3.59 | 0 | 0.12 | 140.0 | 1.21 | -70.91 | 0.18 | -63.27 | 0 | 0 | 1.27 | -65.03 | 1.63 | -23.11 | 1.34 | -27.17 | 0.31 | -8.82 | 0.11 | 120.0 | 89.77 | -57.13 |
| 2016 (3) | 4.67 | 71.06 | -0.51 | 0 | -2.11 | 0 | 0.05 | 0 | 4.16 | 89.09 | 0.49 | 58.06 | 0 | 0 | 3.64 | 78.01 | 2.12 | -15.87 | 1.84 | -13.21 | 0.34 | -2.86 | 0.05 | 25.0 | 209.42 | 92.54 |
| 2015 (2) | 2.73 | 370.69 | -0.53 | 0 | -2.41 | 0 | -0.02 | 0 | 2.2 | 780.0 | 0.31 | 3.33 | 0 | 0 | 2.04 | 3.27 | 2.52 | 5.88 | 2.12 | -9.01 | 0.35 | 0.0 | 0.04 | 0.0 | 108.76 | 410.07 |
| 2014 (1) | 0.58 | -78.91 | -0.33 | 0 | 1.0 | 0 | -0.01 | 0 | 0.25 | -90.35 | 0.3 | 20.0 | 0 | 0 | 1.98 | 18.18 | 2.38 | 0.42 | 2.33 | 4.95 | 0.35 | 2.94 | 0.04 | -20.0 | 21.32 | -79.76 |
| 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) | 1.87 | -26.09 | -12.62 | -1.14 | -200.0 | -185.0 | -0.02 | 99.46 | -100.0 | 0.04 | 150.0 | -66.67 | 0.73 | -66.05 | -58.05 | 1.15 | 125.49 | 505.26 | 0 | 0 | 0 | 19.01 | 153.07 | 601.3 | 1.37 | -10.46 | -11.61 | 0.88 | -44.3 | -20.0 | 0.07 | -12.5 | -12.5 | 0.01 | 0.0 | 0.0 | 194.79 | 28.58 | 8.32 |
| 23Q3 (19) | 2.53 | 94.62 | 29.08 | -0.38 | -125.33 | -65.22 | -3.67 | -36600.0 | -12.23 | -0.08 | -14.29 | -172.73 | 2.15 | -23.21 | 24.28 | 0.51 | 4.08 | 4.08 | 0 | 0 | 0 | 7.51 | 5.46 | 17.11 | 1.53 | 1.32 | -3.77 | 1.58 | 5.33 | -3.07 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | -50.0 | 151.50 | 85.29 | 32.95 |
| 23Q2 (18) | 1.3 | 75.68 | -17.2 | 1.5 | 302.7 | 200.0 | -0.01 | 0.0 | 0.0 | -0.07 | -200.0 | 12.5 | 2.8 | 0 | 35.27 | 0.49 | 19.51 | -22.22 | 0 | 0 | 0 | 7.12 | 8.74 | -31.38 | 1.51 | 11.03 | 65.93 | 1.5 | 36.36 | 61.29 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | -50.0 | 81.76 | 31.48 | -46.88 |
| 23Q1 (17) | 0.74 | -65.42 | 130.96 | -0.74 | -85.0 | -80.49 | -0.01 | 0.0 | -150.0 | 0.07 | -41.67 | 240.0 | 0 | -100.0 | 100.0 | 0.41 | 115.79 | 24.24 | 0 | 0 | 0 | 6.55 | 141.64 | 16.7 | 1.36 | -12.26 | 49.45 | 1.1 | 0.0 | 27.91 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | -66.67 | 62.18 | -65.42 | 124.98 |
| 22Q4 (16) | 2.14 | 9.18 | -12.65 | -0.4 | -73.91 | 55.56 | -0.01 | 99.69 | 0 | 0.12 | 9.09 | 71.43 | 1.74 | 0.58 | 12.26 | 0.19 | -61.22 | 0.0 | 0 | 0 | 0 | 2.71 | -57.74 | -11.13 | 1.55 | -2.52 | 66.67 | 1.1 | -32.52 | 46.67 | 0.08 | 14.29 | 33.33 | 0.01 | -50.0 | -75.0 | 179.83 | 57.81 | -37.61 |
| 22Q3 (15) | 1.96 | 24.84 | 63.33 | -0.23 | -146.0 | 14.81 | -3.27 | -32600.0 | -12.76 | 0.11 | 237.5 | 0 | 1.73 | -16.43 | 86.02 | 0.49 | -22.22 | -20.97 | 0 | 0 | 0 | 6.41 | -38.21 | -29.35 | 1.59 | 74.73 | 19.55 | 1.63 | 75.27 | 45.54 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | -60.0 | 113.95 | -25.97 | 17.75 |
| 22Q2 (14) | 1.57 | 165.69 | 161.67 | 0.5 | 221.95 | 116.61 | -0.01 | -150.0 | -150.0 | -0.08 | -60.0 | 81.4 | 2.07 | 173.93 | 185.89 | 0.63 | 90.91 | 2000.0 | 0 | 0 | 0 | 10.38 | 84.93 | 2013.84 | 0.91 | 0.0 | -15.74 | 0.93 | 8.14 | -3.12 | 0.07 | 0.0 | 0.0 | 0.02 | -33.33 | -71.43 | 153.92 | 161.83 | 182.19 |
| 22Q1 (13) | -2.39 | -197.55 | -342.59 | -0.41 | 54.44 | -32.26 | 0.02 | 0 | -99.6 | -0.05 | -171.43 | 50.0 | -2.8 | -280.65 | -229.41 | 0.33 | 73.68 | 560.0 | 0 | 0 | 0 | 5.61 | 84.02 | 556.63 | 0.91 | -2.15 | -12.5 | 0.86 | 14.67 | 4.88 | 0.07 | 16.67 | 0.0 | 0.03 | -25.0 | -57.14 | -248.96 | -186.37 | -342.59 |
| 21Q4 (12) | 2.45 | 104.17 | 105.88 | -0.9 | -233.33 | -25.0 | 0 | 100.0 | -100.0 | 0.07 | 0 | 40.0 | 1.55 | 66.67 | 229.79 | 0.19 | -69.35 | 216.67 | 0 | 0 | 0 | 3.05 | -66.4 | 188.71 | 0.93 | -30.08 | 10.71 | 0.75 | -33.04 | 7.14 | 0.06 | -14.29 | 0.0 | 0.04 | -20.0 | -33.33 | 288.24 | 197.84 | 98.62 |
| 21Q3 (11) | 1.2 | 100.0 | -9.09 | -0.27 | 91.03 | 32.5 | -2.9 | -14600.0 | -38.1 | 0 | 100.0 | -100.0 | 0.93 | 138.59 | 1.09 | 0.62 | 1966.67 | 933.33 | 0 | 0 | 0 | 9.08 | 1748.8 | 741.19 | 1.33 | 23.15 | 49.44 | 1.12 | 16.67 | 47.37 | 0.07 | 0.0 | 0.0 | 0.05 | -28.57 | 25.0 | 96.77 | 77.42 | -36.22 |
| 21Q2 (10) | 0.6 | 211.11 | 400.0 | -3.01 | -870.97 | -1468.18 | 0.02 | -99.6 | -60.0 | -0.43 | -330.0 | -514.29 | -2.41 | -183.53 | -808.82 | 0.03 | -40.0 | -75.0 | 0 | 0 | 0 | 0.49 | -42.55 | -84.82 | 1.08 | 3.85 | 77.05 | 0.96 | 17.07 | 65.52 | 0.07 | 0.0 | 16.67 | 0.07 | 0.0 | 250.0 | 54.55 | 196.97 | 200.0 |
| 21Q1 (9) | -0.54 | -145.38 | -163.53 | -0.31 | 56.94 | 47.46 | 4.97 | 24750.0 | 49800.0 | -0.1 | -300.0 | -176.92 | -0.85 | -280.85 | -426.92 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 0.85 | -19.09 | -40.17 | 1.04 | 23.81 | 82.46 | 0.82 | 17.14 | 54.72 | 0.07 | 16.67 | 16.67 | 0.07 | 16.67 | 250.0 | -56.25 | -138.76 | -140.37 |
| 20Q4 (8) | 1.19 | -9.85 | 243.37 | -0.72 | -80.0 | -900.0 | 0.02 | 100.95 | 300.0 | 0.05 | -72.22 | -28.57 | 0.47 | -48.91 | 163.51 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 1.06 | -2.11 | 7.22 | 0.84 | -5.62 | 29.23 | 0.7 | -7.89 | 29.63 | 0.06 | -14.29 | 0.0 | 0.06 | 50.0 | 200.0 | 145.12 | -4.35 | 208.4 |
| 20Q3 (7) | 1.32 | 1000.0 | -7.69 | -0.4 | -281.82 | 77.78 | -2.1 | -4300.0 | -11.11 | 0.18 | 357.14 | 164.29 | 0.92 | 170.59 | 348.65 | 0.06 | -50.0 | -98.73 | 0 | 0 | 0 | 1.08 | -66.64 | -99.06 | 0.89 | 45.9 | 32.84 | 0.76 | 31.03 | 26.67 | 0.07 | 16.67 | 0.0 | 0.04 | 100.0 | 100.0 | 151.72 | 734.48 | -26.79 |
| 20Q2 (6) | 0.12 | -85.88 | -85.0 | 0.22 | 137.29 | 133.33 | 0.05 | 600.0 | 600.0 | -0.07 | -153.85 | -126.92 | 0.34 | 30.77 | 142.86 | 0.12 | 140.0 | 500.0 | 0 | 0 | 0 | 3.23 | 126.42 | 621.29 | 0.61 | 7.02 | -18.67 | 0.58 | 9.43 | -15.94 | 0.06 | 0.0 | -14.29 | 0.02 | 0.0 | 0.0 | 18.18 | -86.95 | -82.27 |
| 20Q1 (5) | 0.85 | 202.41 | -32.54 | -0.59 | -755.56 | 64.88 | -0.01 | 0.0 | 0 | 0.13 | 85.71 | 116.67 | 0.26 | 135.14 | 161.9 | 0.05 | 25.0 | -28.57 | 0 | 0 | 0 | 1.43 | 45.0 | -18.16 | 0.57 | -12.31 | -12.31 | 0.53 | -1.85 | -7.02 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 139.34 | 204.09 | -28.12 |
| 19Q4 (4) | -0.83 | -158.04 | 0.0 | 0.09 | 105.0 | 0.0 | -0.01 | 99.47 | 0.0 | 0.07 | 125.0 | 0.0 | -0.74 | -100.0 | 0.0 | 0.04 | -99.16 | 0.0 | 0 | 0 | 0.0 | 0.99 | -99.14 | 0.0 | 0.65 | -2.99 | 0.0 | 0.54 | -10.0 | 0.0 | 0.06 | -14.29 | 0.0 | 0.02 | 0.0 | 0.0 | -133.87 | -164.6 | 0.0 |
| 19Q3 (3) | 1.43 | 78.75 | 0.0 | -1.8 | -172.73 | 0.0 | -1.89 | -18800.0 | 0.0 | -0.28 | -207.69 | 0.0 | -0.37 | -364.29 | 0.0 | 4.74 | 23600.0 | 0.0 | 0 | 0 | 0.0 | 115.05 | 25555.83 | 0.0 | 0.67 | -10.67 | 0.0 | 0.6 | -13.04 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 207.25 | 102.07 | 0.0 |
| 19Q2 (2) | 0.8 | -36.51 | 0.0 | -0.66 | 60.71 | 0.0 | -0.01 | 0 | 0.0 | 0.26 | 333.33 | 0.0 | 0.14 | 133.33 | 0.0 | 0.02 | -71.43 | 0.0 | 0 | 0 | 0.0 | 0.45 | -74.31 | 0.0 | 0.75 | 15.38 | 0.0 | 0.69 | 21.05 | 0.0 | 0.07 | 16.67 | 0.0 | 0.02 | 0.0 | 0.0 | 102.56 | -47.09 | 0.0 |
| 19Q1 (1) | 1.26 | 0.0 | 0.0 | -1.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 193.85 | 0.0 | 0.0 |
