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) | 4.92 | 19.71 | -1.48 | 0 | -2.12 | 0 | -0.01 | 0 | 3.44 | -8.27 | 0.24 | -48.94 | 0 | 0 | 1.70 | -44.63 | 4.23 | -5.37 | 3.54 | -12.81 | 0.56 | 9.8 | 0.11 | -42.11 | 116.86 | 35.35 |
| 2022 (9) | 4.11 | 18.1 | -0.36 | 0 | -2.17 | 0 | -0.6 | 0 | 3.75 | -28.57 | 0.47 | -28.79 | 0 | 0 | 3.07 | -30.98 | 4.47 | -17.38 | 4.06 | -3.33 | 0.51 | 21.43 | 0.19 | 18.75 | 86.34 | 18.6 |
| 2021 (8) | 3.48 | 20.83 | 1.77 | 0 | -1.41 | 0 | -0.45 | 0 | 5.25 | 1017.02 | 0.66 | -1.49 | 0 | 0 | 4.45 | -18.31 | 5.41 | 24.08 | 4.2 | 25.75 | 0.42 | 16.67 | 0.16 | 23.08 | 72.80 | -3.18 |
| 2020 (7) | 2.88 | 34.58 | -2.41 | 0 | -1.13 | 0 | 0.24 | 166.67 | 0.47 | -27.69 | 0.67 | 318.75 | 0 | 0 | 5.45 | 180.76 | 4.36 | 66.41 | 3.34 | 61.35 | 0.36 | 24.14 | 0.13 | 30.0 | 75.20 | -13.56 |
| 2019 (6) | 2.14 | 57.35 | -1.49 | 0 | 1.73 | 0 | 0.09 | 0 | 0.65 | 16.07 | 0.16 | -78.67 | 0 | 0 | 1.94 | -83.22 | 2.62 | 48.02 | 2.07 | 41.78 | 0.29 | 81.25 | 0.1 | -9.09 | 86.99 | 10.66 |
| 2018 (5) | 1.36 | 36.0 | -0.8 | 0 | -0.49 | 0 | -0.06 | 0 | 0.56 | 0 | 0.75 | -33.04 | 0 | 0 | 11.57 | -42.75 | 1.77 | 26.43 | 1.46 | 43.14 | 0.16 | 60.0 | 0.11 | 10.0 | 78.61 | -4.09 |
| 2017 (4) | 1.0 | -34.64 | -1.21 | 0 | 0.13 | 0 | 0.06 | 0 | -0.21 | 0 | 1.12 | -25.33 | 0 | 0 | 20.22 | -9.97 | 1.4 | -34.88 | 1.02 | -39.64 | 0.1 | 66.67 | 0.1 | 11.11 | 81.97 | -1.43 |
| 2016 (3) | 1.53 | -30.14 | -1.65 | 0 | -0.19 | 0 | -0.01 | 0 | -0.12 | 0 | 1.5 | 733.33 | 0 | 0 | 22.46 | 679.69 | 2.15 | -20.37 | 1.69 | -22.48 | 0.06 | 100.0 | 0.09 | 80.0 | 83.15 | -14.19 |
| 2015 (2) | 2.19 | 0 | -0.3 | 0 | -0.41 | 0 | -0.03 | 0 | 1.89 | 0 | 0.18 | 0 | 0 | 0 | 2.88 | 0 | 2.7 | 0 | 2.18 | 0 | 0.03 | 0 | 0.05 | 0 | 96.90 | 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) | 1.88 | 1005.88 | 55.37 | -1.25 | -1983.33 | -1685.71 | -0.02 | 99.03 | 0.0 | 0.29 | 182.86 | 163.64 | 0.63 | 472.73 | -44.74 | 0.08 | 60.0 | 33.33 | 0 | 0 | 0 | 2.31 | 60.46 | 44.89 | 1.24 | 40.91 | 16.98 | 0.8 | -23.81 | -2.44 | 0.14 | 0.0 | 7.69 | 0.03 | 0.0 | -40.0 | 193.81 | 1290.9 | 60.18 |
| 23Q3 (19) | 0.17 | -91.19 | -91.19 | -0.06 | -400.0 | 60.0 | -2.06 | -6766.67 | 3.29 | -0.35 | -1266.67 | -20.69 | 0.11 | -94.36 | -93.82 | 0.05 | 0 | -54.55 | 0 | 0 | 0 | 1.44 | 0 | -48.13 | 0.88 | -9.28 | -7.37 | 1.05 | 43.84 | 0.0 | 0.14 | 0.0 | 7.69 | 0.03 | 0.0 | -40.0 | 13.93 | -93.5 | -91.12 |
| 23Q2 (18) | 1.93 | 105.32 | 667.65 | 0.02 | 110.53 | 110.0 | -0.03 | -50.0 | -200.0 | 0.03 | 200.0 | 117.65 | 1.95 | 160.0 | 461.11 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.97 | -14.91 | -23.62 | 0.73 | -23.96 | -31.13 | 0.14 | 0.0 | 7.69 | 0.03 | 0.0 | -40.0 | 214.44 | 157.79 | 882.09 |
| 23Q1 (17) | 0.94 | -22.31 | -28.24 | -0.19 | -171.43 | -416.67 | -0.02 | 0.0 | -100.0 | 0.01 | -90.91 | 104.17 | 0.75 | -34.21 | -45.26 | 0.1 | 66.67 | 0.0 | 0 | 0 | 0 | 2.69 | 68.46 | -1.08 | 1.14 | 7.55 | -3.39 | 0.96 | 17.07 | -15.04 | 0.14 | 7.69 | 16.67 | 0.03 | -40.0 | -25.0 | 83.19 | -31.25 | -18.08 |
| 22Q4 (16) | 1.21 | -37.31 | 30.11 | -0.07 | 53.33 | -105.65 | -0.02 | 99.06 | -118.18 | 0.11 | 137.93 | 116.67 | 1.14 | -35.96 | -47.47 | 0.06 | -45.45 | -14.29 | 0 | 0 | 0 | 1.60 | -42.55 | -16.11 | 1.06 | 11.58 | -13.82 | 0.82 | -21.9 | -20.39 | 0.13 | 0.0 | 18.18 | 0.05 | 0.0 | 25.0 | 121.00 | -22.89 | 53.53 |
| 22Q3 (15) | 1.93 | 667.65 | 503.12 | -0.15 | 25.0 | 50.0 | -2.13 | -21200.0 | -42.0 | -0.29 | -70.59 | -583.33 | 1.78 | 429.63 | 8800.0 | 0.11 | -45.0 | -54.17 | 0 | 0 | 0 | 2.78 | -45.83 | -55.32 | 0.95 | -25.2 | -29.63 | 1.05 | -0.94 | 2.94 | 0.13 | 0.0 | 18.18 | 0.05 | 0.0 | 25.0 | 156.91 | 672.26 | 473.7 |
| 22Q2 (14) | -0.34 | -125.95 | -146.58 | -0.2 | -433.33 | -42.86 | -0.01 | 0.0 | 0.0 | -0.17 | 29.17 | -241.67 | -0.54 | -139.42 | -191.53 | 0.2 | 100.0 | 42.86 | 0 | 0 | 0 | 5.13 | 88.72 | 38.46 | 1.27 | 7.63 | -12.41 | 1.06 | -6.19 | 0.95 | 0.13 | 8.33 | 30.0 | 0.05 | 25.0 | 25.0 | -27.42 | -127.0 | -144.7 |
| 22Q1 (13) | 1.31 | 40.86 | -13.25 | 0.06 | -95.16 | -93.81 | -0.01 | -109.09 | 0.0 | -0.24 | 63.64 | -1300.0 | 1.37 | -36.87 | -44.76 | 0.1 | 42.86 | -54.55 | 0 | 0 | 0 | 2.72 | 42.86 | -56.77 | 1.18 | -4.07 | -14.49 | 1.13 | 9.71 | 2.73 | 0.12 | 9.09 | 20.0 | 0.04 | 0.0 | 0.0 | 101.55 | 28.85 | -16.61 |
| 21Q4 (12) | 0.93 | 190.62 | -51.81 | 1.24 | 513.33 | 1340.0 | 0.11 | 107.33 | 1200.0 | -0.66 | -1200.0 | -760.0 | 2.17 | 10750.0 | 18.58 | 0.07 | -70.83 | -22.22 | 0 | 0 | 0 | 1.90 | -69.41 | -27.29 | 1.23 | -8.89 | 11.82 | 1.03 | 0.98 | 17.05 | 0.11 | 0.0 | 10.0 | 0.04 | 0.0 | 33.33 | 78.81 | 188.16 | -58.76 |
| 21Q3 (11) | 0.32 | -56.16 | 900.0 | -0.3 | -114.29 | 0.0 | -1.5 | -14900.0 | -36.36 | 0.06 | -50.0 | -45.45 | 0.02 | -96.61 | 105.88 | 0.24 | 71.43 | -11.11 | 0 | 0 | 0 | 6.22 | 67.88 | -21.01 | 1.35 | -6.9 | 2.27 | 1.02 | -2.86 | 3.03 | 0.11 | 10.0 | 10.0 | 0.04 | 0.0 | 33.33 | 27.35 | -55.42 | 865.81 |
| 21Q2 (10) | 0.73 | -51.66 | 92.11 | -0.14 | -114.43 | -133.33 | -0.01 | 0.0 | 0.0 | 0.12 | 500.0 | 33.33 | 0.59 | -76.21 | 84.38 | 0.14 | -36.36 | 366.67 | 0 | 0 | 0 | 3.70 | -41.08 | 264.2 | 1.45 | 5.07 | 31.82 | 1.05 | -4.55 | 32.91 | 0.1 | 0.0 | 11.11 | 0.04 | 0.0 | 33.33 | 61.34 | -49.62 | 46.9 |
| 21Q1 (9) | 1.51 | -21.76 | 143.55 | 0.97 | 1070.0 | 149.49 | -0.01 | 0.0 | 0.0 | 0.02 | -80.0 | 140.0 | 2.48 | 35.52 | 285.07 | 0.22 | 144.44 | -21.43 | 0 | 0 | 0 | 6.29 | 140.25 | -44.55 | 1.38 | 25.45 | 66.27 | 1.1 | 25.0 | 61.76 | 0.1 | 0.0 | 25.0 | 0.04 | 33.33 | 33.33 | 121.77 | -36.27 | 55.16 |
| 20Q4 (8) | 1.93 | 4925.0 | 116.85 | -0.1 | 66.67 | 92.19 | -0.01 | 99.09 | 0.0 | 0.1 | -9.09 | -9.09 | 1.83 | 638.24 | 569.23 | 0.09 | -66.67 | 80.0 | 0 | 0 | 0 | 2.62 | -66.76 | 10.41 | 1.1 | -16.67 | 66.67 | 0.88 | -11.11 | 79.59 | 0.1 | 0.0 | 42.86 | 0.03 | 0.0 | 50.0 | 191.09 | 5450.5 | 24.53 |
| 20Q3 (7) | -0.04 | -110.53 | -126.67 | -0.3 | -400.0 | -100.0 | -1.1 | -10900.0 | -34.15 | 0.11 | 22.22 | 1000.0 | -0.34 | -206.25 | 0 | 0.27 | 800.0 | 170.0 | 0 | 0 | 0 | 7.87 | 674.05 | 82.62 | 1.32 | 20.0 | 59.04 | 0.99 | 25.32 | 47.76 | 0.1 | 11.11 | 42.86 | 0.03 | 0.0 | 50.0 | -3.57 | -108.55 | -118.1 |
| 20Q2 (6) | 0.38 | -38.71 | -37.7 | -0.06 | 96.94 | -500.0 | -0.01 | 0.0 | -100.39 | 0.09 | 280.0 | 550.0 | 0.32 | 123.88 | -46.67 | 0.03 | -89.29 | 200.0 | 0 | 0 | 0 | 1.02 | -91.03 | 92.2 | 1.1 | 32.53 | 107.55 | 0.79 | 16.18 | 88.1 | 0.09 | 12.5 | 28.57 | 0.03 | 0.0 | 0.0 | 41.76 | -46.79 | -64.4 |
| 20Q1 (5) | 0.62 | -30.34 | 26.53 | -1.96 | -53.12 | -3820.0 | -0.01 | 0.0 | 0.0 | -0.05 | -145.45 | -400.0 | -1.34 | -243.59 | -404.55 | 0.28 | 460.0 | 2700.0 | 0 | 0 | 0 | 11.34 | 378.38 | 2087.85 | 0.83 | 25.76 | 38.33 | 0.68 | 38.78 | 38.78 | 0.08 | 14.29 | 14.29 | 0.03 | 50.0 | 0.0 | 78.48 | -48.86 | -5.5 |
| 19Q4 (4) | 0.89 | 493.33 | 0.0 | -1.28 | -753.33 | 0.0 | -0.01 | 98.78 | 0.0 | 0.11 | 1000.0 | 0.0 | -0.39 | 0 | 0.0 | 0.05 | -50.0 | 0.0 | 0 | 0 | 0.0 | 2.37 | -45.02 | 0.0 | 0.66 | -20.48 | 0.0 | 0.49 | -26.87 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 153.45 | 677.47 | 0.0 |
| 19Q3 (3) | 0.15 | -75.41 | 0.0 | -0.15 | -1400.0 | 0.0 | -0.82 | -132.03 | 0.0 | 0.01 | 150.0 | 0.0 | 0 | -100.0 | 0.0 | 0.1 | 900.0 | 0.0 | 0 | 0 | 0.0 | 4.31 | 714.66 | 0.0 | 0.83 | 56.6 | 0.0 | 0.67 | 59.52 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 19.74 | -83.18 | 0.0 |
| 19Q2 (2) | 0.61 | 24.49 | 0.0 | -0.01 | 80.0 | 0.0 | 2.56 | 25700.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.6 | 36.36 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.53 | 2.12 | 0.0 | 0.53 | -11.67 | 0.0 | 0.42 | -14.29 | 0.0 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 117.31 | 41.25 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 83.05 | 0.0 | 0.0 |
