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) | 5.6 | 170.53 | -2.58 | 0 | -4.16 | 0 | -0.17 | 0 | 3.02 | -65.68 | 0.11 | 266.67 | 0 | 0 | 0.67 | 242.67 | 4.74 | 8.47 | 4.28 | 14.75 | 0.1 | 11.11 | 0.06 | 20.0 | 126.13 | 135.8 |
| 2022 (9) | 2.07 | -75.33 | 6.73 | 0 | -5.85 | 0 | -0.24 | 0 | 8.8 | 247.83 | 0.03 | -25.0 | 0 | 0 | 0.19 | 11.28 | 4.37 | -43.54 | 3.73 | -41.26 | 0.09 | 12.5 | 0.05 | 25.0 | 53.49 | -58.75 |
| 2021 (8) | 8.39 | 71.22 | -5.86 | 0 | 5.36 | 0 | 0.38 | 18.75 | 2.53 | -16.5 | 0.04 | 33.33 | 0 | 0 | 0.17 | 6.29 | 7.74 | 34.84 | 6.35 | 35.68 | 0.08 | -11.11 | 0.04 | 100.0 | 129.68 | 26.76 |
| 2020 (7) | 4.9 | 175.28 | -1.87 | 0 | -1.28 | 0 | 0.32 | 0 | 3.03 | 1.34 | 0.03 | 50.0 | 0 | 0 | 0.16 | -22.2 | 5.74 | 267.95 | 4.68 | 244.12 | 0.09 | 12.5 | 0.02 | 100.0 | 102.30 | -16.67 |
| 2019 (6) | 1.78 | 229.63 | 1.21 | 0 | -0.62 | 0 | -0.03 | 0 | 2.99 | 0 | 0.02 | 100.0 | 0 | 0 | 0.21 | 76.74 | 1.56 | 155.74 | 1.36 | 122.95 | 0.08 | 700.0 | 0.01 | 0.0 | 122.76 | 43.22 |
| 2018 (5) | 0.54 | 671.43 | -0.74 | 0 | 0 | 0 | 0.1 | 0 | -0.2 | 0 | 0.01 | -66.67 | 0 | 0 | 0.12 | -72.85 | 0.61 | 369.23 | 0.61 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 85.71 | 0 |
| 2017 (4) | 0.07 | -95.1 | -0.36 | 0 | -0.51 | 0 | -0.05 | 0 | -0.29 | 0 | 0.03 | 200.0 | 0 | 0 | 0.44 | 215.86 | 0.13 | -71.74 | -0.02 | 0 | 0.01 | -66.67 | 0.01 | -66.67 | 0.00 | 0 |
| 2016 (3) | 1.43 | 232.56 | -1.05 | 0 | 0.06 | 0 | -0.05 | 0 | 0.38 | 2.7 | 0.01 | 0.0 | 0 | 0 | 0.14 | 5.72 | 0.46 | 1050.0 | 0.27 | 800.0 | 0.03 | -40.0 | 0.03 | -25.0 | 433.33 | 20.93 |
| 2015 (2) | 0.43 | 0 | -0.06 | 0 | -0.09 | 0 | 0.08 | 0 | 0.37 | 0 | 0.01 | -50.0 | 0 | 0 | 0.13 | -38.13 | 0.04 | 300.0 | 0.03 | -70.0 | 0.05 | -28.57 | 0.04 | -60.0 | 358.33 | 0 |
| 2014 (1) | -0.6 | 0 | 0.44 | 0 | -0.06 | 0 | -0.17 | 0 | -0.16 | 0 | 0.02 | 0 | 0 | 0 | 0.21 | 0 | 0.01 | 0 | 0.1 | 0 | 0.07 | 0 | 0.1 | 0 | -222.22 | 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) | 1.4 | -35.19 | -6.04 | -1.03 | -137.73 | -10200.0 | -0.01 | 99.76 | 0.0 | 0.05 | 121.74 | -37.5 | 0.37 | -92.43 | -75.0 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 1.35 | 548.65 | 0 | 1.5 | -3.23 | 80.72 | 1.21 | -11.03 | 51.25 | 0.03 | 50.0 | 50.0 | 0.02 | 100.0 | 100.0 | 111.11 | -28.5 | -38.11 |
| 23Q3 (19) | 2.16 | 44.0 | 316.0 | 2.73 | 278.43 | -59.68 | -4.11 | -41000.0 | 29.86 | -0.23 | -360.0 | 32.35 | 4.89 | 16400.0 | -15.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.21 | -16.25 | -56.88 | 1.55 | 58.16 | 1191.67 | 1.36 | 25.93 | 1033.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 155.40 | 14.99 | 123.31 |
| 23Q2 (18) | 1.5 | 183.02 | 7.91 | -1.53 | 44.16 | -15200.0 | -0.01 | 0.0 | -125.0 | -0.05 | -183.33 | 58.33 | -0.03 | 98.64 | -102.17 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.25 | -73.13 | 12.94 | 0.98 | 36.11 | -33.33 | 1.08 | 74.19 | -11.48 | 0.02 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 135.14 | 68.28 | 21.52 |
| 23Q1 (17) | 0.53 | -64.43 | 178.95 | -2.74 | -27300.0 | -13600.0 | -0.01 | 0.0 | 0.0 | 0.06 | -25.0 | -57.14 | -2.21 | -249.32 | -1400.0 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.93 | 0 | 391.67 | 0.72 | -13.25 | -63.27 | 0.62 | -22.5 | -61.25 | 0.02 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 80.30 | -55.27 | 593.14 |
| 22Q4 (16) | 1.49 | 249.0 | -57.18 | -0.01 | -100.15 | 99.01 | -0.01 | 99.83 | 0.0 | 0.08 | 123.53 | -63.64 | 1.48 | -74.35 | -40.08 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.83 | 591.67 | -52.84 | 0.8 | 566.67 | -46.67 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 179.52 | 126.93 | -21.07 |
| 22Q3 (15) | -1.0 | -171.94 | -168.97 | 6.77 | 67800.0 | 235.13 | -5.86 | -14750.0 | -208.52 | -0.34 | -183.33 | -209.09 | 5.77 | 318.12 | 262.08 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.48 | 119.32 | 0 | 0.12 | -91.84 | -93.55 | 0.12 | -90.16 | -92.26 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -666.67 | -699.52 | -826.44 |
| 22Q2 (14) | 1.39 | 631.58 | -40.85 | -0.01 | 50.0 | 50.0 | 0.04 | 500.0 | 500.0 | -0.12 | -185.71 | -180.0 | 1.38 | 711.76 | -40.77 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.22 | 16.96 | 43.39 | 1.47 | -25.0 | -36.91 | 1.22 | -23.75 | -34.41 | 0.02 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 111.20 | 859.83 | -10.57 |
| 22Q1 (13) | 0.19 | -94.54 | -82.88 | -0.02 | 98.02 | -111.11 | -0.01 | 0.0 | 0.0 | 0.14 | -36.36 | 16.67 | 0.17 | -93.12 | -86.82 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.19 | -2.64 | -46.8 | 1.96 | 11.36 | 9.5 | 1.6 | 6.67 | 11.11 | 0.02 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 11.59 | -94.91 | -84.66 |
| 21Q4 (12) | 3.48 | 140.0 | 56.05 | -1.01 | 79.84 | 50.49 | -0.01 | -100.19 | 50.0 | 0.22 | 300.0 | 222.22 | 2.47 | 169.38 | 1200.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.19 | 0 | 12.57 | 1.76 | -5.38 | -14.98 | 1.5 | -3.23 | -9.09 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 227.45 | 147.84 | 71.35 |
| 21Q3 (11) | 1.45 | -38.3 | -15.7 | -5.01 | -24950.0 | -1889.29 | 5.4 | 54100.0 | 539.02 | -0.11 | -173.33 | -125.0 | -3.56 | -252.79 | -278.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.86 | -20.17 | -7.46 | 1.55 | -16.67 | -4.32 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 91.77 | -26.19 | -11.96 |
| 21Q2 (10) | 2.35 | 111.71 | 89.52 | -0.02 | -111.11 | 96.23 | -0.01 | 0.0 | 50.0 | 0.15 | 25.0 | 1600.0 | 2.33 | 80.62 | 228.17 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.15 | -56.61 | 0 | 2.33 | 30.17 | 77.86 | 1.86 | 29.17 | 66.07 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 124.34 | 64.66 | 14.31 |
| 21Q1 (9) | 1.11 | -50.22 | 0 | 0.18 | 108.82 | 0 | -0.01 | 50.0 | 0 | 0.12 | 166.67 | 0 | 1.29 | 578.95 | 0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.35 | 106.02 | 0 | 1.79 | -13.53 | 0 | 1.44 | -12.73 | 0 | 0.02 | 0.0 | 0 | 0.01 | 0.0 | 0 | 75.51 | -43.11 | 0 |
| 20Q4 (8) | 2.23 | 29.65 | 0 | -2.04 | -828.57 | 0 | -0.02 | 98.37 | 0 | -0.18 | -140.91 | 0 | 0.19 | -90.5 | 0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.17 | -49.4 | 0 | 2.07 | 2.99 | 0 | 1.65 | 1.85 | 0 | 0.02 | 0.0 | 0 | 0.01 | 0.0 | 0 | 132.74 | 27.34 | 0 |
| 20Q3 (7) | 1.72 | 38.71 | 0 | 0.28 | 152.83 | 0 | -1.23 | -6050.0 | 0 | 0.44 | 4500.0 | 0 | 2.0 | 181.69 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.34 | 0 | 0 | 2.01 | 53.44 | 0 | 1.62 | 44.64 | 0 | 0.02 | 0.0 | 0 | 0.01 | 0 | 0 | 104.24 | -4.16 | 0 |
| 20Q2 (6) | 1.24 | 0 | 0 | -0.53 | 0 | 0 | -0.02 | 0 | 0 | -0.01 | 0 | 0 | 0.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.31 | 0 | 0 | 1.12 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 108.77 | 0 | 0 |
