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) | 1.8 | 24.14 | 0.8 | 0 | -3.18 | 0 | 0 | 0 | 2.6 | 209.52 | 0.04 | 300.0 | -0.2 | 0 | 0.35 | 396.59 | 0.48 | -86.99 | 0.62 | -80.98 | 0.21 | -4.55 | 0.17 | 6.25 | 180.00 | 351.86 |
| 2022 (9) | 1.45 | -59.27 | -0.61 | 0 | -3.26 | 0 | 0 | 0 | 0.84 | -75.93 | 0.01 | 0.0 | -0.16 | 0 | 0.07 | 13.81 | 3.69 | -15.17 | 3.26 | -12.37 | 0.22 | -4.35 | 0.16 | -11.11 | 39.84 | -53.79 |
| 2021 (8) | 3.56 | 114.46 | -0.07 | 0 | -2.06 | 0 | 0 | 0 | 3.49 | 110.24 | 0.01 | -80.0 | -0.14 | 0 | 0.06 | -84.84 | 4.35 | 61.71 | 3.72 | 61.04 | 0.23 | 4.55 | 0.18 | -28.0 | 86.20 | 44.36 |
| 2020 (7) | 1.66 | -38.29 | 0 | 0 | -2.14 | 0 | 0 | 0 | 1.66 | -29.06 | 0.05 | 0.0 | -0.2 | 0 | 0.41 | -6.29 | 2.69 | 3.86 | 2.31 | 17.86 | 0.22 | 0.0 | 0.25 | -35.9 | 59.71 | -42.95 |
| 2019 (6) | 2.69 | -15.94 | -0.35 | 0 | -1.98 | 0 | -0.04 | 0 | 2.34 | -6.4 | 0.05 | -37.5 | -0.31 | 0 | 0.44 | -41.31 | 2.59 | 22.75 | 1.96 | -1.01 | 0.22 | 450.0 | 0.39 | 34.48 | 104.67 | -24.44 |
| 2018 (5) | 3.2 | 175.86 | -0.7 | 0 | -2.51 | 0 | -0.01 | 0 | 2.5 | 420.83 | 0.08 | 300.0 | -0.3 | 0 | 0.74 | 326.37 | 2.11 | -14.57 | 1.98 | -5.26 | 0.04 | 100.0 | 0.29 | 141.67 | 138.53 | 166.31 |
| 2017 (4) | 1.16 | -53.04 | -0.68 | 0 | -2.12 | 0 | -0.03 | 0 | 0.48 | -82.73 | 0.02 | -33.33 | -0.19 | 0 | 0.17 | -28.28 | 2.47 | 15.42 | 2.09 | 5.56 | 0.02 | -33.33 | 0.12 | -36.84 | 52.02 | -53.67 |
| 2016 (3) | 2.47 | -7.14 | 0.31 | 0 | -2.94 | 0 | 0.05 | 0 | 2.78 | 12.55 | 0.03 | 0.0 | -0.14 | 0 | 0.24 | -18.87 | 2.14 | -8.15 | 1.98 | -12.39 | 0.03 | 0.0 | 0.19 | -29.63 | 112.27 | 8.05 |
| 2015 (2) | 2.66 | 195.56 | -0.19 | 0 | -2.3 | 0 | -0.04 | 0 | 2.47 | 263.24 | 0.03 | 200.0 | -0.16 | 0 | 0.30 | 202.69 | 2.33 | -6.43 | 2.26 | -5.83 | 0.03 | 0.0 | 0.27 | -12.9 | 103.91 | 216.34 |
| 2014 (1) | 0.9 | -82.11 | -0.22 | 0 | -3.66 | 0 | 0.01 | 0 | 0.68 | -84.72 | 0.01 | -66.67 | -0.22 | 0 | 0.10 | -49.39 | 2.49 | -50.5 | 2.4 | -46.78 | 0.03 | 0.0 | 0.31 | -3.12 | 32.85 | -68.26 |
| 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) | 0.67 | 0 | 0 | 1.03 | 786.67 | 0 | -1.05 | 48.53 | -2000.0 | 0 | 0 | 0 | 1.7 | 1233.33 | 0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.00 | 0 | 0 | -0.93 | -945.45 | -293.75 | -0.81 | -606.25 | -288.37 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0 | -100.0 | -100.0 | -0.15 | -1600.0 | 85.85 | -2.04 | -3980.0 | 34.41 | 0 | 0 | 0 | -0.15 | -110.87 | 82.95 | 0 | 0 | -100.0 | -0.15 | 0 | -114.29 | -0.00 | 0 | -100.0 | 0.11 | -81.67 | -80.0 | 0.16 | -72.41 | -70.37 | 0.05 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (18) | 1.37 | 695.65 | 270.27 | 0.01 | 111.11 | -97.96 | -0.05 | 0.0 | 0.0 | 0 | -100.0 | 0 | 1.38 | 531.25 | 60.47 | 0 | -100.0 | 0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | 0 | 0.6 | -14.29 | -45.95 | 0.58 | -14.71 | -38.3 | 0.05 | 0.0 | -16.67 | 0.03 | -40.0 | 0.0 | 207.58 | 803.95 | 477.85 |
| 23Q1 (17) | -0.23 | 0 | -125.27 | -0.09 | 0 | -200.0 | -0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -0.32 | 0 | -136.36 | 0.03 | 0 | 0 | -0.05 | -150.0 | -25.0 | 0.87 | 0 | 0 | 0.7 | 45.83 | -54.84 | 0.68 | 58.14 | -50.0 | 0.05 | 0.0 | -16.67 | 0.05 | -16.67 | 66.67 | -29.49 | 0 | -146.99 |
| 22Q4 (16) | 0 | -100.0 | -100.0 | 0 | 100.0 | -100.0 | -0.05 | 98.39 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0 | -100.0 | 0 | -0.02 | 71.43 | 50.0 | -0.00 | -100.0 | 0 | 0.48 | -12.73 | -36.0 | 0.43 | -20.37 | -32.81 | 0.05 | 0.0 | -16.67 | 0.06 | 50.0 | 50.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.18 | -51.35 | -85.48 | -1.06 | -316.33 | -381.82 | -3.11 | -6120.0 | -61.98 | 0 | 0 | 0 | -0.88 | -202.33 | -186.27 | 0.01 | 0 | 0 | -0.07 | -133.33 | -75.0 | 0.36 | 0 | 0 | 0.55 | -50.45 | -59.85 | 0.54 | -42.55 | -52.63 | 0.05 | -16.67 | -16.67 | 0.04 | 33.33 | 0.0 | 28.57 | -20.46 | -71.43 |
| 22Q2 (14) | 0.37 | -59.34 | -72.59 | 0.49 | 1733.33 | 0 | -0.05 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.86 | -2.27 | -36.3 | 0 | 0 | 0 | -0.03 | 25.0 | 0 | -0.00 | 0 | 0 | 1.11 | -28.39 | -23.97 | 0.94 | -30.88 | -24.8 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | -40.0 | 35.92 | -42.76 | -63.81 |
| 22Q1 (13) | 0.91 | -6.19 | 9000.0 | -0.03 | -115.0 | 40.0 | -0.05 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.88 | -24.79 | 2300.0 | 0 | 0 | 0 | -0.04 | 0.0 | 20.0 | -0.00 | 0 | 0 | 1.55 | 106.67 | 98.72 | 1.36 | 112.5 | 97.1 | 0.06 | 0.0 | 0.0 | 0.03 | -25.0 | -40.0 | 62.76 | -52.12 | 4920.69 |
| 21Q4 (12) | 0.97 | -21.77 | 646.15 | 0.2 | 190.91 | -4.76 | -0.05 | 97.4 | 0.0 | 0 | 0 | 0 | 1.17 | 14.71 | 244.12 | 0 | 0 | -100.0 | -0.04 | 0.0 | -33.33 | -0.00 | 0 | -100.0 | 0.75 | -45.26 | 78.57 | 0.64 | -43.86 | 82.86 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | -42.86 | 131.08 | 31.08 | 383.99 |
| 21Q3 (11) | 1.24 | -8.15 | 464.71 | -0.22 | 0 | -144.44 | -1.92 | -3740.0 | 4.48 | 0 | 0 | 0 | 1.02 | -24.44 | 337.21 | 0 | 0 | -100.0 | -0.04 | 0 | 50.0 | -0.00 | 0 | -100.0 | 1.37 | -6.16 | 101.47 | 1.14 | -8.8 | 100.0 | 0.06 | 0.0 | 20.0 | 0.04 | -20.0 | -42.86 | 100.00 | 0.74 | 302.94 |
| 21Q2 (10) | 1.35 | 13400.0 | 21.62 | 0 | 100.0 | 100.0 | -0.05 | 0.0 | -25.0 | 0 | 0 | 0 | 1.35 | 3475.0 | 32.35 | 0 | 0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | 0 | -100.0 | 1.46 | 87.18 | 64.04 | 1.25 | 81.16 | 66.67 | 0.06 | 0.0 | 20.0 | 0.05 | 0.0 | 0.0 | 99.26 | 7841.18 | -23.99 |
| 21Q1 (9) | 0.01 | -92.31 | -98.68 | -0.05 | -123.81 | -66.67 | -0.05 | 0.0 | -25.0 | 0 | 0 | -100.0 | -0.04 | -111.76 | -105.48 | 0 | -100.0 | -100.0 | -0.05 | -66.67 | -400.0 | -0.00 | -100.0 | -100.0 | 0.78 | 85.71 | 9.86 | 0.69 | 97.14 | 7.81 | 0.06 | 0.0 | 20.0 | 0.05 | -28.57 | -16.67 | 1.25 | -95.38 | -98.77 |
| 20Q4 (8) | 0.13 | 138.24 | -85.06 | 0.21 | 333.33 | 333.33 | -0.05 | 97.51 | -25.0 | 0 | 0 | -100.0 | 0.34 | 179.07 | -56.41 | 0.02 | 100.0 | 0.0 | -0.03 | 62.5 | 62.5 | 0.69 | 119.44 | 2.08 | 0.42 | -38.24 | -44.0 | 0.35 | -38.6 | 84.21 | 0.06 | 20.0 | 20.0 | 0.07 | 0.0 | -30.0 | 27.08 | 154.96 | -89.42 |
| 20Q3 (7) | -0.34 | -130.63 | -261.9 | -0.09 | 0.0 | -50.0 | -2.01 | -4925.0 | 0.0 | 0 | 0 | 0 | -0.43 | -142.16 | -386.67 | 0.01 | 0.0 | 0 | -0.08 | 0.0 | -33.33 | 0.32 | 4.75 | 0 | 0.68 | -23.6 | 11.48 | 0.57 | -24.0 | 3.64 | 0.05 | 0.0 | 0.0 | 0.07 | 40.0 | -30.0 | -49.28 | -137.73 | -264.25 |
| 20Q2 (6) | 1.11 | 46.05 | 76.19 | -0.09 | -200.0 | -125.0 | -0.04 | 0.0 | 0.0 | 0 | -100.0 | 0 | 1.02 | 39.73 | 72.88 | 0.01 | -50.0 | 0.0 | -0.08 | -700.0 | -166.67 | 0.30 | -56.34 | -14.8 | 0.89 | 25.35 | 56.14 | 0.75 | 17.19 | 27.12 | 0.05 | 0.0 | -16.67 | 0.05 | -16.67 | -44.44 | 130.59 | 28.87 | 53.39 |
| 20Q1 (5) | 0.76 | -12.64 | -23.23 | -0.03 | 66.67 | 80.0 | -0.04 | 0.0 | -136.36 | 0.01 | -50.0 | 120.0 | 0.73 | -6.41 | -13.1 | 0.02 | 0.0 | 0.0 | -0.01 | 87.5 | 92.31 | 0.69 | 1.73 | -3.46 | 0.71 | -5.33 | 5.97 | 0.64 | 236.84 | 3.23 | 0.05 | 0.0 | -16.67 | 0.06 | -40.0 | -40.0 | 101.33 | -60.4 | -20.16 |
| 19Q4 (4) | 0.87 | 314.29 | 0.0 | -0.09 | -50.0 | 0.0 | -0.04 | 98.01 | 0.0 | 0.02 | 0 | 0.0 | 0.78 | 420.0 | 0.0 | 0.02 | 0 | 0.0 | -0.08 | -33.33 | 0.0 | 0.68 | 0 | 0.0 | 0.75 | 22.95 | 0.0 | 0.19 | -65.45 | 0.0 | 0.05 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 255.88 | 752.94 | 0.0 |
| 19Q3 (3) | 0.21 | -66.67 | 0.0 | -0.06 | -50.0 | 0.0 | -2.01 | -4925.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | -74.58 | 0.0 | 0 | -100.0 | 0.0 | -0.06 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.61 | 7.02 | 0.0 | 0.55 | -6.78 | 0.0 | 0.05 | -16.67 | 0.0 | 0.1 | 11.11 | 0.0 | 30.00 | -64.76 | 0.0 |
| 19Q2 (2) | 0.63 | -36.36 | 0.0 | -0.04 | 73.33 | 0.0 | -0.04 | -136.36 | 0.0 | 0 | 100.0 | 0.0 | 0.59 | -29.76 | 0.0 | 0.01 | -50.0 | 0.0 | -0.03 | 76.92 | 0.0 | 0.35 | -50.53 | 0.0 | 0.57 | -14.93 | 0.0 | 0.59 | -4.84 | 0.0 | 0.06 | 0.0 | 0.0 | 0.09 | -10.0 | 0.0 | 85.14 | -32.92 | 0.0 |
| 19Q1 (1) | 0.99 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 126.92 | 0.0 | 0.0 |
