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) | 10.41 | 155.77 | -6.41 | 0 | -3.9 | 0 | -0.14 | 0 | 4.0 | 91.39 | 5.43 | 5330.0 | 0.02 | 0 | 13.30 | 6528.54 | 3.78 | -24.85 | 3.23 | -24.53 | 0.81 | 9.46 | 0.1 | 11.11 | 251.45 | 215.7 |
| 2022 (9) | 4.07 | 48.0 | -1.98 | 0 | -1.86 | 0 | 2.39 | 0 | 2.09 | -4.13 | 0.1 | -61.54 | -1.63 | 0 | 0.20 | -63.92 | 5.03 | 64.38 | 4.28 | 94.55 | 0.74 | 1.37 | 0.09 | 12.5 | 79.65 | -12.82 |
| 2021 (8) | 2.75 | 554.76 | -0.57 | 0 | -3.05 | 0 | -1.51 | 0 | 2.18 | 0 | 0.26 | 23.81 | -0.04 | 0 | 0.56 | 44.79 | 3.06 | -44.16 | 2.2 | -40.86 | 0.73 | -1.35 | 0.08 | -11.11 | 91.36 | 889.76 |
| 2020 (7) | 0.42 | -81.0 | -2.39 | 0 | 2.51 | 0 | 0.2 | 0 | -1.97 | 0 | 0.21 | 425.0 | 0.02 | 0 | 0.38 | 325.69 | 5.48 | 28.04 | 3.72 | 28.72 | 0.74 | 12.12 | 0.09 | 50.0 | 9.23 | -84.92 |
| 2019 (6) | 2.21 | 0 | -3.97 | 0 | -1.28 | 0 | -0.2 | 0 | -1.76 | 0 | 0.04 | 0.0 | -0.08 | 0 | 0.09 | -4.15 | 4.28 | 0.0 | 2.89 | -18.82 | 0.66 | 340.0 | 0.06 | 200.0 | 61.22 | 0 |
| 2018 (5) | -0.06 | 0 | -0.22 | 0 | 5.34 | 0 | -0.05 | 0 | -0.28 | 0 | 0.04 | -42.86 | -0.08 | 0 | 0.09 | -45.71 | 4.28 | 8.91 | 3.56 | 5.64 | 0.15 | 15.38 | 0.02 | -33.33 | -1.61 | 0 |
| 2017 (4) | 1.63 | -13.76 | -0.16 | 0 | -1.43 | 0 | 0.17 | 142.86 | 1.47 | -31.63 | 0.07 | -36.36 | -0.09 | 0 | 0.17 | -42.21 | 3.93 | -13.82 | 3.37 | -15.96 | 0.13 | 30.0 | 0.03 | 0.0 | 46.18 | 1.15 |
| 2016 (3) | 1.89 | -57.81 | 0.26 | -42.22 | -2.7 | 0 | 0.07 | 0 | 2.15 | -56.39 | 0.11 | 10.0 | -0.11 | 0 | 0.30 | 6.37 | 4.56 | 19.69 | 4.01 | 9.86 | 0.1 | 11.11 | 0.03 | 50.0 | 45.65 | -61.68 |
| 2015 (2) | 4.48 | 558.82 | 0.45 | 0 | -1.64 | 0 | -0.01 | 0 | 4.93 | 812.96 | 0.1 | -16.67 | -0.01 | 0 | 0.28 | -36.72 | 3.81 | 60.76 | 3.65 | 60.09 | 0.09 | -18.18 | 0.02 | 100.0 | 119.15 | 320.53 |
| 2014 (1) | 0.68 | -65.13 | -0.14 | 0 | -1.2 | 0 | 0.05 | 25.0 | 0.54 | -72.02 | 0.12 | 0.0 | -0.02 | 0 | 0.45 | -18.77 | 2.37 | 21.54 | 2.28 | 23.24 | 0.11 | 22.22 | 0.01 | 0.0 | 28.33 | -71.67 |
| 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) | 2.71 | -22.79 | 29.05 | -0.1 | 64.29 | 79.17 | -1.09 | 77.62 | -70.31 | 0.82 | 2833.33 | -11.83 | 2.61 | -19.2 | 61.11 | 0.08 | -84.31 | 166.67 | 0.02 | -90.0 | 106.25 | 0.74 | -86.58 | 212.1 | 0.8 | 15.94 | -30.43 | 0.52 | -28.77 | -42.86 | 0.23 | 15.0 | 21.05 | 0.03 | 0.0 | 50.0 | 347.44 | -4.97 | 85.3 |
| 23Q3 (19) | 3.51 | 52.61 | 31.46 | -0.28 | 63.16 | -16.67 | -4.87 | -540.79 | -418.09 | -0.03 | 91.18 | -102.65 | 3.23 | 109.74 | 32.92 | 0.51 | 0 | 920.0 | 0.2 | 183.33 | 217.65 | 5.55 | 0 | 1390.6 | 0.69 | -33.01 | -57.67 | 0.73 | -29.13 | -47.48 | 0.2 | 5.26 | 5.26 | 0.03 | 50.0 | 50.0 | 365.62 | 97.12 | 119.1 |
| 23Q2 (18) | 2.3 | 22.34 | 370.59 | -0.76 | 85.58 | 38.21 | -0.76 | -126.95 | -300.0 | -0.34 | 42.37 | -585.71 | 1.54 | 145.43 | 174.04 | 0 | -100.0 | 0 | -0.24 | -700.0 | 78.95 | -0.00 | -100.0 | 0 | 1.03 | -18.25 | -34.39 | 1.03 | 8.42 | -21.97 | 0.19 | 0.0 | 5.56 | 0.02 | 0.0 | 0.0 | 185.48 | 14.45 | 431.69 |
| 23Q1 (17) | 1.88 | -10.48 | 1153.33 | -5.27 | -997.92 | -17466.67 | 2.82 | 540.62 | 3233.33 | -0.59 | -163.44 | -318.52 | -3.39 | -309.26 | -2925.0 | 4.84 | 16033.33 | 24100.0 | 0.04 | 112.5 | 0 | 44.94 | 18729.71 | 25223.49 | 1.26 | 9.57 | 85.29 | 0.95 | 4.4 | 46.15 | 0.19 | 0.0 | 5.56 | 0.02 | 0.0 | 0.0 | 162.07 | -13.56 | 818.39 |
| 22Q4 (16) | 2.1 | -21.35 | 707.69 | -0.48 | -100.0 | -182.35 | -0.64 | 31.91 | 77.85 | 0.93 | -17.7 | 244.44 | 1.62 | -33.33 | 1700.0 | 0.03 | -40.0 | -70.0 | -0.32 | -88.24 | -557.14 | 0.24 | -35.89 | -70.0 | 1.15 | -29.45 | 29.21 | 0.91 | -34.53 | 54.24 | 0.19 | 0.0 | 5.56 | 0.02 | 0.0 | 0.0 | 187.50 | 12.36 | 469.71 |
| 22Q3 (15) | 2.67 | 414.12 | 934.38 | -0.24 | 80.49 | -71.43 | -0.94 | -394.74 | -147.37 | 1.13 | 1514.29 | 217.71 | 2.43 | 216.83 | 628.26 | 0.05 | 0 | -58.33 | -0.17 | 85.09 | -750.0 | 0.37 | 0 | -67.21 | 1.63 | 3.82 | 213.46 | 1.39 | 5.3 | 208.89 | 0.19 | 5.56 | 0.0 | 0.02 | 0.0 | 0.0 | 166.88 | 398.41 | 444.18 |
| 22Q2 (14) | -0.85 | -666.67 | -10.39 | -1.23 | -4000.0 | -925.0 | -0.19 | -111.11 | -416.67 | 0.07 | -74.07 | 110.45 | -2.08 | -1833.33 | -133.71 | 0 | -100.0 | -100.0 | -1.14 | 0 | -1800.0 | -0.00 | -100.0 | -100.0 | 1.57 | 130.88 | 175.44 | 1.32 | 103.08 | 206.98 | 0.18 | 0.0 | 5.88 | 0.02 | 0.0 | 0.0 | -55.92 | -416.89 | 54.97 |
| 22Q1 (13) | 0.15 | -42.31 | -95.81 | -0.03 | 82.35 | 78.57 | -0.09 | 96.89 | -160.0 | 0.27 | 0.0 | 280.0 | 0.12 | 33.33 | -96.51 | 0.02 | -80.0 | 0 | 0 | -100.0 | 100.0 | 0.18 | -77.69 | 0 | 0.68 | -23.6 | -37.04 | 0.65 | 10.17 | -10.96 | 0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 17.65 | -46.38 | -95.42 |
| 21Q4 (12) | 0.26 | 181.25 | 116.56 | -0.17 | -21.43 | -21.43 | -2.89 | -660.53 | -489.8 | 0.27 | 128.12 | 3.85 | 0.09 | 119.57 | 105.26 | 0.1 | -16.67 | 400.0 | 0.07 | 450.0 | 133.33 | 0.80 | -29.93 | 444.95 | 0.89 | 71.15 | -29.37 | 0.59 | 31.11 | -25.32 | 0.18 | -5.26 | 0.0 | 0.02 | 0.0 | 0.0 | 32.91 | 167.88 | 120.75 |
| 21Q3 (11) | -0.32 | 58.44 | 60.49 | -0.14 | -16.67 | 93.1 | -0.38 | -733.33 | 84.17 | -0.96 | -43.28 | -785.71 | -0.46 | 48.31 | 83.8 | 0.12 | 200.0 | 71.43 | -0.02 | 66.67 | 0 | 1.14 | 217.31 | 123.17 | 0.52 | -8.77 | -63.64 | 0.45 | 4.65 | -56.73 | 0.19 | 11.76 | 0.0 | 0.02 | 0.0 | 0.0 | -48.48 | 60.96 | 25.18 |
| 21Q2 (10) | -0.77 | -121.51 | -396.15 | -0.12 | 14.29 | 20.0 | 0.06 | -60.0 | 140.0 | -0.67 | -346.67 | -1016.67 | -0.89 | -125.87 | -909.09 | 0.04 | 0 | -63.64 | -0.06 | -200.0 | -250.0 | 0.36 | 0 | -52.74 | 0.57 | -47.22 | -65.66 | 0.43 | -41.1 | -57.43 | 0.17 | -5.56 | -5.56 | 0.02 | 0.0 | 0.0 | -124.19 | -132.26 | -677.98 |
| 21Q1 (9) | 3.58 | 328.03 | 40.94 | -0.14 | 0.0 | -100.0 | 0.15 | 130.61 | -97.29 | -0.15 | -157.69 | -15.38 | 3.44 | 301.17 | 39.27 | 0 | -100.0 | -100.0 | -0.02 | -166.67 | 66.67 | -0.00 | -100.0 | -100.0 | 1.08 | -14.29 | -4.42 | 0.73 | -7.59 | -17.05 | 0.18 | 0.0 | -5.26 | 0.02 | 0.0 | 0.0 | 384.95 | 342.74 | 65.19 |
| 20Q4 (8) | -1.57 | -93.83 | -268.82 | -0.14 | 93.1 | -133.33 | -0.49 | 79.58 | -150.52 | 0.26 | 85.71 | 8.33 | -1.71 | 39.79 | -296.55 | 0.02 | -71.43 | 100.0 | 0.03 | 0 | 175.0 | 0.15 | -71.3 | 109.34 | 1.26 | -11.89 | -19.75 | 0.79 | -24.04 | 2.6 | 0.18 | -5.26 | -5.26 | 0.02 | 0.0 | 0.0 | -158.59 | -144.73 | -267.11 |
| 20Q3 (7) | -0.81 | -411.54 | -3950.0 | -2.03 | -1253.33 | 42.82 | -2.4 | -1500.0 | -17.07 | 0.14 | 333.33 | 156.0 | -2.84 | -2681.82 | 20.45 | 0.07 | -36.36 | 0 | 0 | -100.0 | 100.0 | 0.51 | -32.8 | 0 | 1.43 | -13.86 | 5.93 | 1.04 | 2.97 | 10.64 | 0.19 | 5.56 | 5.56 | 0.02 | 0.0 | -33.33 | -64.80 | -401.57 | -3626.0 |
| 20Q2 (6) | 0.26 | -89.76 | -3.7 | -0.15 | -114.29 | 57.14 | -0.15 | -102.71 | -36.36 | -0.06 | 53.85 | -50.0 | 0.11 | -95.55 | 237.5 | 0.11 | 1000.0 | 450.0 | 0.04 | 166.67 | 500.0 | 0.76 | 859.94 | 236.51 | 1.66 | 46.9 | 196.43 | 1.01 | 14.77 | 102.0 | 0.18 | -5.26 | 20.0 | 0.02 | 0.0 | 100.0 | 21.49 | -90.78 | -47.47 |
| 20Q1 (5) | 2.54 | 173.12 | 149.02 | -0.07 | -16.67 | -250.0 | 5.54 | 471.13 | 6255.56 | -0.13 | -154.17 | 13.33 | 2.47 | 183.91 | 147.0 | 0.01 | 0.0 | 0.0 | -0.06 | -50.0 | -500.0 | 0.08 | 13.09 | -28.86 | 1.13 | -28.03 | 41.25 | 0.88 | 14.29 | 29.41 | 0.19 | 0.0 | 35.71 | 0.02 | 0.0 | 100.0 | 233.03 | 145.56 | 89.62 |
| 19Q4 (4) | 0.93 | 4750.0 | 0.0 | -0.06 | 98.31 | 0.0 | 0.97 | 147.32 | 0.0 | 0.24 | 196.0 | 0.0 | 0.87 | 124.37 | 0.0 | 0.01 | 0 | 0.0 | -0.04 | -33.33 | 0.0 | 0.07 | 0 | 0.0 | 1.57 | 16.3 | 0.0 | 0.77 | -18.09 | 0.0 | 0.19 | 5.56 | 0.0 | 0.02 | -33.33 | 0.0 | 94.90 | 5556.63 | 0.0 |
| 19Q3 (3) | -0.02 | -107.41 | 0.0 | -3.55 | -914.29 | 0.0 | -2.05 | -1763.64 | 0.0 | -0.25 | -525.0 | 0.0 | -3.57 | -4362.5 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | -200.0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.35 | 141.07 | 0.0 | 0.94 | 88.0 | 0.0 | 0.18 | 20.0 | 0.0 | 0.03 | 200.0 | 0.0 | -1.74 | -104.25 | 0.0 |
| 19Q2 (2) | 0.27 | -73.53 | 0.0 | -0.35 | -1650.0 | 0.0 | -0.11 | -22.22 | 0.0 | -0.04 | 73.33 | 0.0 | -0.08 | -108.0 | 0.0 | 0.02 | 100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.22 | 102.92 | 0.0 | 0.56 | -30.0 | 0.0 | 0.5 | -26.47 | 0.0 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 40.91 | -66.71 | 0.0 |
| 19Q1 (1) | 1.02 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 122.89 | 0.0 | 0.0 |
