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) | 1.5 | -44.24 | -0.48 | 0 | -1.49 | 0 | -0.1 | 0 | 1.02 | -43.33 | 0.32 | -56.16 | 0 | 0 | 3.07 | -45.41 | 0.5 | -50.5 | 0.33 | -77.85 | 0.63 | 10.53 | 0.06 | -14.29 | 147.06 | 16.44 |
| 2022 (9) | 2.69 | -14.87 | -0.89 | 0 | -1.25 | 0 | 0.03 | 0 | 1.8 | -16.67 | 0.73 | -28.43 | -0.18 | 0 | 5.62 | -24.8 | 1.01 | -41.95 | 1.49 | 0.0 | 0.57 | 29.55 | 0.07 | -22.22 | 126.29 | -19.27 |
| 2021 (8) | 3.16 | 1875.0 | -1.0 | 0 | -0.87 | 0 | -0.03 | 0 | 2.16 | 0 | 1.02 | 78.95 | -0.05 | 0 | 7.47 | 56.4 | 1.74 | -13.43 | 1.49 | 2.05 | 0.44 | 18.92 | 0.09 | -18.18 | 156.44 | 1796.78 |
| 2020 (7) | 0.16 | -92.66 | -0.66 | 0 | -1.54 | 0 | 0.05 | 0 | -0.5 | 0 | 0.57 | -3.39 | -0.09 | 0 | 4.78 | -9.06 | 2.01 | 34.0 | 1.46 | 7.35 | 0.37 | -9.76 | 0.11 | 22.22 | 8.25 | -92.96 |
| 2019 (6) | 2.18 | -8.02 | -1.05 | 0 | -1.01 | 0 | -0.03 | 0 | 1.13 | -46.95 | 0.59 | 321.43 | -0.46 | 0 | 5.25 | 358.96 | 1.5 | -26.11 | 1.36 | -15.0 | 0.41 | 5.13 | 0.09 | -18.18 | 117.20 | 3.85 |
| 2018 (5) | 2.37 | 40.24 | -0.24 | 0 | 0.41 | 0 | 0.04 | 0 | 2.13 | 62.6 | 0.14 | -50.0 | -0.11 | 0 | 1.14 | -51.02 | 2.03 | -14.35 | 1.6 | -3.03 | 0.39 | 5.41 | 0.11 | 57.14 | 112.86 | 39.57 |
| 2017 (4) | 1.69 | 9.03 | -0.38 | 0 | -0.32 | 0 | -0.01 | 0 | 1.31 | -53.21 | 0.28 | -9.68 | -0.12 | 0 | 2.34 | -12.39 | 2.37 | 7.73 | 1.65 | -17.09 | 0.37 | 5.71 | 0.07 | 75.0 | 80.86 | 24.16 |
| 2016 (3) | 1.55 | 573.91 | 1.25 | 0 | -0.72 | 0 | -0.64 | 0 | 2.8 | 0 | 0.31 | 933.33 | 0.02 | 0 | 2.67 | 149.89 | 2.2 | 348.98 | 1.99 | 373.81 | 0.35 | 775.0 | 0.04 | 300.0 | 65.13 | 33.08 |
| 2015 (2) | 0.23 | 0 | -3.07 | 0 | 3.87 | 79.17 | 0.02 | 0.0 | -2.84 | 0 | 0.03 | -98.31 | -0.01 | 0 | 1.07 | -98.82 | 0.49 | 133.33 | 0.42 | 100.0 | 0.04 | 300.0 | 0.01 | 0 | 48.94 | 0 |
| 2014 (1) | -0.06 | 0 | -1.81 | 0 | 2.16 | 0 | 0.02 | 0 | -1.87 | 0 | 1.78 | 0 | -0.03 | 0 | 90.36 | 0 | 0.21 | 0 | 0.21 | 0 | 0.01 | 0 | 0 | 0 | -27.27 | 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) | 0.93 | 0.0 | 78.85 | 0.33 | 150.0 | 273.68 | -0.03 | -137.5 | 94.44 | -0.01 | 80.0 | 0.0 | 1.26 | 366.67 | 281.82 | 0.11 | 120.0 | -38.89 | 0.01 | 200.0 | 200.0 | 4.74 | 206.29 | -39.42 | 0.04 | -85.19 | 157.14 | 0.02 | -93.1 | 118.18 | 0.16 | 6.67 | 0.0 | 0.02 | 100.0 | 100.0 | 465.00 | 125.0 | -46.35 |
| 23Q3 (19) | 0.93 | 234.78 | -17.7 | -0.66 | -151.97 | -186.96 | 0.08 | 106.56 | -20.0 | -0.05 | 0 | -25.0 | 0.27 | -53.45 | -70.0 | 0.05 | 25.0 | -79.17 | -0.01 | 0.0 | 0 | 1.55 | 8.36 | -77.88 | 0.27 | 12.5 | -3.57 | 0.29 | 262.5 | -49.12 | 0.15 | -6.25 | 0.0 | 0.01 | -50.0 | -50.0 | 206.67 | 177.87 | 35.34 |
| 23Q2 (18) | -0.69 | -315.62 | -243.75 | 1.27 | 189.44 | 388.64 | -1.22 | -281.25 | -50.62 | 0 | 100.0 | -100.0 | 0.58 | 152.73 | 1350.0 | 0.04 | -66.67 | -86.21 | -0.01 | 0 | 93.33 | 1.43 | -75.24 | -80.49 | 0.24 | 580.0 | -50.0 | 0.08 | 233.33 | -86.89 | 0.16 | 0.0 | 14.29 | 0.02 | 100.0 | 0.0 | -265.38 | -191.23 | -525.72 |
| 23Q1 (17) | 0.32 | -38.46 | -43.86 | -1.42 | -647.37 | -3450.0 | -0.32 | 40.74 | 0 | -0.04 | -300.0 | -157.14 | -1.1 | -433.33 | -307.55 | 0.12 | -33.33 | 500.0 | 0 | 100.0 | 100.0 | 5.77 | -26.28 | 849.04 | -0.05 | 28.57 | -115.15 | -0.06 | 45.45 | -114.29 | 0.16 | 0.0 | 23.08 | 0.01 | 0.0 | -50.0 | 290.91 | -66.43 | 190.91 |
| 22Q4 (16) | 0.52 | -53.98 | -40.91 | -0.19 | 17.39 | -11.76 | -0.54 | -640.0 | -1900.0 | -0.01 | 75.0 | 75.0 | 0.33 | -63.33 | -53.52 | 0.18 | -25.0 | -37.93 | -0.01 | 0 | -120.0 | 7.83 | 11.85 | -5.01 | -0.07 | -125.0 | -117.95 | -0.11 | -119.3 | -129.73 | 0.16 | 6.67 | 23.08 | 0.01 | -50.0 | 0.0 | 866.67 | 467.55 | 402.27 |
| 22Q3 (15) | 1.13 | 135.42 | 7.62 | -0.23 | 47.73 | -43.75 | 0.1 | 112.35 | 116.67 | -0.04 | -300.0 | 0 | 0.9 | 2150.0 | 1.12 | 0.24 | -17.24 | 33.33 | 0 | 100.0 | -100.0 | 7.00 | -4.45 | 51.21 | 0.28 | -41.67 | -50.0 | 0.57 | -6.56 | 23.91 | 0.15 | 7.14 | 36.36 | 0.02 | 0.0 | -50.0 | 152.70 | 144.96 | -11.29 |
| 22Q2 (14) | 0.48 | -15.79 | -64.18 | -0.44 | -1000.0 | -57.14 | -0.81 | 0 | 0 | 0.02 | -71.43 | 0.0 | 0.04 | -92.45 | -96.23 | 0.29 | 1350.0 | 11.54 | -0.15 | -400.0 | -650.0 | 7.32 | 1104.67 | 2.53 | 0.48 | 45.45 | 9.09 | 0.61 | 45.24 | 74.29 | 0.14 | 7.69 | 40.0 | 0.02 | 0.0 | 0.0 | 62.34 | -37.66 | -78.14 |
| 22Q1 (13) | 0.57 | -35.23 | 618.18 | -0.04 | 76.47 | 89.74 | 0 | -100.0 | 100.0 | 0.07 | 275.0 | 450.0 | 0.53 | -25.35 | 206.0 | 0.02 | -93.1 | -92.86 | -0.03 | -160.0 | 70.0 | 0.61 | -92.62 | -94.38 | 0.33 | -15.38 | -2.94 | 0.42 | 13.51 | 35.48 | 0.13 | 0.0 | 30.0 | 0.02 | 100.0 | 0.0 | 100.00 | -42.05 | 490.91 |
| 21Q4 (12) | 0.88 | -16.19 | 69.23 | -0.17 | -6.25 | -70.0 | 0.03 | 105.0 | 250.0 | -0.04 | 0 | -300.0 | 0.71 | -20.22 | 69.05 | 0.29 | 61.11 | 314.29 | 0.05 | 150.0 | 266.67 | 8.24 | 78.05 | 295.45 | 0.39 | -30.36 | 5.41 | 0.37 | -19.57 | 37.04 | 0.13 | 18.18 | 30.0 | 0.01 | -75.0 | -66.67 | 172.55 | 0.24 | 32.73 |
| 21Q3 (11) | 1.05 | -21.64 | 32.91 | -0.16 | 42.86 | -45.45 | -0.6 | 0 | 36.17 | 0 | -100.0 | 0 | 0.89 | -16.04 | 30.88 | 0.18 | -30.77 | 125.0 | 0.02 | 200.0 | 166.67 | 4.63 | -35.22 | 139.46 | 0.56 | 27.27 | -40.43 | 0.46 | 31.43 | -30.3 | 0.11 | 10.0 | 10.0 | 0.04 | 100.0 | 33.33 | 172.13 | -39.63 | 72.13 |
| 21Q2 (10) | 1.34 | 1318.18 | 738.1 | -0.28 | 28.21 | 3.45 | 0 | 100.0 | 100.0 | 0.02 | 200.0 | 0 | 1.06 | 312.0 | 312.0 | 0.26 | -7.14 | 4.0 | -0.02 | 80.0 | 33.33 | 7.14 | -33.93 | -17.71 | 0.44 | 29.41 | -26.67 | 0.35 | 12.9 | -5.41 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | -33.33 | 285.11 | 1214.51 | 765.25 |
| 21Q1 (9) | -0.11 | -121.15 | 88.17 | -0.39 | -290.0 | -143.75 | -0.3 | -1400.0 | 31.82 | -0.02 | -200.0 | -300.0 | -0.5 | -219.05 | 54.13 | 0.28 | 300.0 | 75.0 | -0.1 | -233.33 | -900.0 | 10.81 | 418.92 | 4.05 | 0.34 | -8.11 | 277.78 | 0.31 | 14.81 | 106.67 | 0.1 | 0.0 | 11.11 | 0.02 | -33.33 | 0.0 | -25.58 | -119.68 | 92.85 |
| 20Q4 (8) | 0.52 | -34.18 | -75.93 | -0.1 | 9.09 | 78.72 | -0.02 | 97.87 | 66.67 | 0.02 | 0 | 300.0 | 0.42 | -38.24 | -75.15 | 0.07 | -12.5 | -82.93 | -0.03 | 0.0 | 50.0 | 2.08 | 7.81 | -87.5 | 0.37 | -60.64 | 42.31 | 0.27 | -59.09 | 17.39 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 130.00 | 30.0 | -78.94 |
| 20Q3 (7) | 0.79 | 476.19 | 2733.33 | -0.11 | 62.07 | -175.0 | -0.94 | -571.43 | 0.0 | 0 | 0 | -100.0 | 0.68 | 236.0 | 1071.43 | 0.08 | -68.0 | 100.0 | -0.03 | 0.0 | -200.0 | 1.93 | -77.74 | 48.79 | 0.94 | 56.67 | 141.03 | 0.66 | 78.38 | 60.98 | 0.1 | 11.11 | 0.0 | 0.03 | 0.0 | 200.0 | 100.00 | 333.33 | 1833.33 |
| 20Q2 (6) | -0.21 | 77.42 | -156.76 | -0.29 | -81.25 | -141.67 | -0.14 | 68.18 | 0 | 0 | -100.0 | 100.0 | -0.5 | 54.13 | -300.0 | 0.25 | 56.25 | 204.17 | -0.03 | -200.0 | 91.67 | 8.68 | -16.45 | 206.7 | 0.6 | 566.67 | 66.67 | 0.37 | 146.67 | 2.78 | 0.09 | 0.0 | -10.0 | 0.03 | 50.0 | 0.0 | -42.86 | 88.02 | -156.76 |
| 20Q1 (5) | -0.93 | -143.06 | -200.0 | -0.16 | 65.96 | 61.9 | -0.44 | -633.33 | 0 | 0.01 | 200.0 | 200.0 | -1.09 | -164.5 | -49.32 | 0.16 | -60.98 | -58.97 | -0.01 | 83.33 | 66.67 | 10.39 | -37.66 | -26.74 | 0.09 | -65.38 | -81.63 | 0.15 | -34.78 | -58.33 | 0.09 | -10.0 | -10.0 | 0.02 | 0.0 | -33.33 | -357.69 | -157.96 | -465.38 |
| 19Q4 (4) | 2.16 | 7300.0 | 0.0 | -0.47 | -1075.0 | 0.0 | -0.06 | 93.62 | 0.0 | -0.01 | -133.33 | 0.0 | 1.69 | 2514.29 | 0.0 | 0.41 | 925.0 | 0.0 | -0.06 | -500.0 | 0.0 | 16.67 | 1183.33 | 0.0 | 0.26 | -33.33 | 0.0 | 0.23 | -43.9 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 617.14 | 10797.14 | 0.0 |
| 19Q3 (3) | -0.03 | -108.11 | 0.0 | -0.04 | 66.67 | 0.0 | -0.94 | 0 | 0.0 | 0.03 | 175.0 | 0.0 | -0.07 | -128.0 | 0.0 | 0.04 | 116.67 | 0.0 | -0.01 | 97.22 | 0.0 | 1.30 | 115.96 | 0.0 | 0.39 | 8.33 | 0.0 | 0.41 | 13.89 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | -66.67 | 0.0 | -5.77 | -107.64 | 0.0 |
| 19Q2 (2) | 0.37 | 219.35 | 0.0 | -0.12 | 71.43 | 0.0 | 0 | 0 | 0.0 | -0.04 | -300.0 | 0.0 | 0.25 | 134.25 | 0.0 | -0.24 | -161.54 | 0.0 | -0.36 | -1100.0 | 0.0 | -8.14 | -157.37 | 0.0 | 0.36 | -26.53 | 0.0 | 0.36 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 75.51 | 219.35 | 0.0 |
| 19Q1 (1) | -0.31 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 14.18 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -63.27 | 0.0 | 0.0 |
