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) | 1.78 | -48.26 | -0.85 | 0 | -0.1 | 0 | -0.03 | 0 | 0.93 | -57.73 | 0.24 | -36.84 | 0 | 0 | 1.68 | -24.93 | 1.63 | 10.88 | 1.58 | -27.85 | 0.42 | -2.33 | 0.02 | 0.0 | 88.12 | -32.37 |
| 2022 (9) | 3.44 | 304.71 | -1.24 | 0 | -1.79 | 0 | -0.07 | 0 | 2.2 | 124.49 | 0.38 | 40.74 | -0.02 | 0 | 2.23 | 36.28 | 1.47 | -6.37 | 2.19 | 75.2 | 0.43 | -4.44 | 0.02 | 0.0 | 130.30 | 163.67 |
| 2021 (8) | 0.85 | -21.3 | 0.13 | -95.13 | -0.49 | 0 | 0.19 | 0 | 0.98 | -73.87 | 0.27 | -70.0 | -0.02 | 0 | 1.64 | -71.49 | 1.57 | 9.79 | 1.25 | -33.86 | 0.45 | 2.27 | 0.02 | 0.0 | 49.42 | 7.53 |
| 2020 (7) | 1.08 | 89.47 | 2.67 | 0 | -3.98 | 0 | -0.27 | 0 | 3.75 | 0 | 0.9 | 80.0 | -0.02 | 0 | 5.75 | 46.32 | 1.43 | 40.2 | 1.89 | 85.29 | 0.44 | 10.0 | 0.02 | 0.0 | 45.96 | 16.1 |
| 2019 (6) | 0.57 | -65.66 | -0.74 | 0 | 0.21 | 0 | 0.07 | 0 | -0.17 | 0 | 0.5 | -67.74 | -0.02 | 0 | 3.93 | -63.26 | 1.02 | -1.92 | 1.02 | -10.53 | 0.4 | 33.33 | 0.02 | 0.0 | 39.58 | -65.19 |
| 2018 (5) | 1.66 | 0 | -1.98 | 0 | -1.39 | 0 | -0.05 | 0 | -0.32 | 0 | 1.55 | 115.28 | -0.01 | 0 | 10.69 | 119.58 | 1.04 | -17.46 | 1.14 | 62.86 | 0.3 | 0.0 | 0.02 | -33.33 | 113.70 | 0 |
| 2017 (4) | -0.42 | 0 | 0.08 | -85.45 | 0.28 | 0 | 0.08 | -38.46 | -0.34 | 0 | 0.72 | 56.52 | -0.01 | 0 | 4.87 | 106.58 | 1.26 | -45.45 | 0.7 | -64.1 | 0.3 | 20.0 | 0.03 | -25.0 | -40.78 | 0 |
| 2016 (3) | 3.65 | 223.01 | 0.55 | 0 | -2.34 | 0 | 0.13 | 0 | 4.2 | 1726.09 | 0.46 | -6.12 | -0.01 | 0 | 2.36 | -29.4 | 2.31 | 89.34 | 1.95 | 77.27 | 0.25 | 4.17 | 0.04 | 0.0 | 162.95 | 99.0 |
| 2015 (2) | 1.13 | -4.24 | -0.9 | 0 | -0.54 | 0 | -0.18 | 0 | 0.23 | 0 | 0.49 | 19.51 | -0.03 | 0 | 3.34 | 5.92 | 1.22 | 93.65 | 1.1 | 57.14 | 0.24 | 50.0 | 0.04 | 0.0 | 81.88 | -37.55 |
| 2014 (1) | 1.18 | 90.32 | -1.35 | 0 | 0.04 | -97.62 | 0.12 | 0 | -0.17 | 0 | 0.41 | -72.85 | -0.05 | 0 | 3.15 | -73.49 | 0.63 | -19.23 | 0.7 | -17.65 | 0.16 | 33.33 | 0.04 | -20.0 | 131.11 | 115.7 |
| 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) | 0.68 | 112.5 | -36.45 | -0.07 | 84.09 | 76.67 | -0.41 | -920.0 | 35.94 | 0.13 | 230.0 | 425.0 | 0.61 | 608.33 | -20.78 | 0.04 | -50.0 | 100.0 | 0 | 0 | 0 | 0.91 | -60.8 | 48.64 | 0.65 | 58.54 | 150.0 | 0.32 | -40.74 | 128.57 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 154.55 | 218.75 | -62.45 |
| 23Q3 (19) | 0.32 | 113.33 | -74.8 | -0.44 | -83.33 | 27.87 | 0.05 | -86.84 | 104.76 | -0.1 | -350.0 | -900.0 | -0.12 | -33.33 | -118.18 | 0.08 | 14.29 | -42.86 | 0 | 0 | 0 | 2.32 | 10.97 | -35.4 | 0.41 | 24.24 | 32.26 | 0.54 | 10.2 | -15.62 | 0.11 | 10.0 | 0.0 | 0.01 | 0 | 0.0 | 48.48 | 90.71 | -70.99 |
| 23Q2 (18) | 0.15 | -76.19 | -75.81 | -0.24 | -166.67 | -14.29 | 0.38 | 416.67 | 416.67 | 0.04 | 140.0 | 33.33 | -0.09 | -116.67 | -121.95 | 0.07 | 40.0 | -41.67 | 0 | 0 | 100.0 | 2.09 | 30.39 | -15.02 | 0.33 | 37.5 | -36.54 | 0.49 | 122.73 | -37.97 | 0.1 | 0.0 | 0.0 | 0 | 0 | -100.0 | 25.42 | -87.09 | -63.09 |
| 23Q1 (17) | 0.63 | -41.12 | 31.25 | -0.09 | 70.0 | 30.77 | -0.12 | 81.25 | -700.0 | -0.1 | -150.0 | -100.0 | 0.54 | -29.87 | 54.29 | 0.05 | 150.0 | -50.0 | 0 | 0 | 100.0 | 1.60 | 162.02 | -20.35 | 0.24 | -7.69 | -35.14 | 0.22 | 57.14 | -64.52 | 0.1 | -9.09 | -9.09 | 0 | -100.0 | -100.0 | 196.88 | -52.16 | 203.52 |
| 22Q4 (16) | 1.07 | -15.75 | 132.61 | -0.3 | 50.82 | -3100.0 | -0.64 | 39.05 | -113.33 | -0.04 | -300.0 | -233.33 | 0.77 | 16.67 | 63.83 | 0.02 | -85.71 | -75.0 | 0 | 0 | 0 | 0.61 | -82.96 | -63.99 | 0.26 | -16.13 | -46.94 | 0.14 | -78.12 | -58.82 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 411.54 | 146.27 | 302.59 |
| 22Q3 (15) | 1.27 | 104.84 | 126.79 | -0.61 | -190.48 | -110.34 | -1.05 | -775.0 | -101.92 | -0.01 | -133.33 | -103.03 | 0.66 | 60.98 | 144.44 | 0.14 | 16.67 | 133.33 | 0 | 100.0 | 0 | 3.59 | 45.98 | 153.68 | 0.31 | -40.38 | -16.22 | 0.64 | -18.99 | 106.45 | 0.11 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 167.11 | 142.57 | 28.31 |
| 22Q2 (14) | 0.62 | 29.17 | 306.67 | -0.21 | -61.54 | -175.0 | -0.12 | -700.0 | -300.0 | 0.03 | 160.0 | 175.0 | 0.41 | 17.14 | 2150.0 | 0.12 | 20.0 | 9.09 | -0.01 | 0.0 | 0.0 | 2.46 | 22.21 | -14.61 | 0.52 | 40.54 | 62.5 | 0.79 | 27.42 | 172.41 | 0.1 | -9.09 | -9.09 | 0.01 | 0.0 | 0.0 | 68.89 | 6.2 | 194.15 |
| 22Q1 (13) | 0.48 | 4.35 | 242.86 | -0.13 | -1400.0 | -200.0 | 0.02 | 106.67 | -94.29 | -0.05 | -266.67 | 61.54 | 0.35 | -25.53 | 29.63 | 0.1 | 25.0 | 233.33 | -0.01 | 0 | 0 | 2.01 | 18.46 | 148.16 | 0.37 | -24.49 | -5.13 | 0.62 | 82.35 | 106.67 | 0.11 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 64.86 | -36.55 | 94.59 |
| 21Q4 (12) | 0.46 | -17.86 | 132.62 | 0.01 | 103.45 | -99.73 | -0.3 | 42.31 | 90.38 | 0.03 | -90.91 | 102.0 | 0.47 | 74.07 | -79.11 | 0.08 | 33.33 | 14.29 | 0 | 0 | 0 | 1.70 | 20.03 | -0.03 | 0.49 | 32.43 | 113.04 | 0.34 | 9.68 | -64.21 | 0.11 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 102.22 | -21.51 | 177.57 |
| 21Q3 (11) | 0.56 | 286.67 | -57.25 | -0.29 | -203.57 | -20.83 | -0.52 | -1633.33 | 23.53 | 0.33 | 925.0 | -42.11 | 0.27 | 1450.0 | -74.77 | 0.06 | -45.45 | -90.77 | 0 | 100.0 | -100.0 | 1.42 | -50.86 | -91.44 | 0.37 | 15.62 | -2.63 | 0.31 | 6.9 | 29.17 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 130.23 | 277.98 | -64.21 |
| 21Q2 (10) | -0.3 | -314.29 | -528.57 | 0.28 | 115.38 | 141.79 | -0.03 | -108.57 | 89.66 | -0.04 | 69.23 | -113.33 | -0.02 | -107.41 | 96.67 | 0.11 | 266.67 | 10.0 | -0.01 | 0 | 98.25 | 2.88 | 255.15 | 10.86 | 0.32 | -17.95 | -30.43 | 0.29 | -3.33 | -23.68 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -73.17 | -319.51 | -622.65 |
| 21Q1 (9) | 0.14 | 109.93 | -87.39 | 0.13 | -96.45 | 285.71 | 0.35 | 111.22 | 191.67 | -0.13 | 91.33 | -136.11 | 0.27 | -88.0 | -74.04 | 0.03 | -57.14 | -57.14 | 0 | 0 | 0 | 0.81 | -52.28 | -56.45 | 0.39 | 69.57 | 11.43 | 0.3 | -68.42 | -6.25 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 33.33 | 125.3 | -87.09 |
| 20Q4 (8) | -1.41 | -207.63 | -41.0 | 3.66 | 1625.0 | 335.71 | -3.12 | -358.82 | -791.43 | -1.5 | -363.16 | -59.57 | 2.25 | 110.28 | 1506.25 | 0.07 | -89.23 | 118.92 | 0 | -100.0 | 100.0 | 1.70 | -89.73 | 117.45 | 0.23 | -39.47 | -28.12 | 0.95 | 295.83 | 163.89 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | -131.78 | -136.21 | 38.07 |
| 20Q3 (7) | 1.31 | 1771.43 | 254.05 | -0.24 | 64.18 | -380.0 | -0.68 | -134.48 | -47.83 | 0.57 | 90.0 | 2950.0 | 1.07 | 278.33 | 234.38 | 0.65 | 550.0 | 6400.0 | 0.55 | 196.49 | 0 | 16.54 | 536.77 | 4696.44 | 0.38 | -17.39 | 35.71 | 0.24 | -36.84 | -4.0 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 363.89 | 2499.21 | 254.05 |
| 20Q2 (6) | 0.07 | -93.69 | -81.58 | -0.67 | -857.14 | -191.3 | -0.29 | -341.67 | -281.25 | 0.3 | -16.67 | 400.0 | -0.6 | -157.69 | -500.0 | 0.1 | 42.86 | -82.46 | -0.57 | 0 | 0 | 2.60 | 39.52 | -86.47 | 0.46 | 31.43 | 119.05 | 0.38 | 18.75 | 80.95 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 14.00 | -94.58 | -88.21 |
| 20Q1 (5) | 1.11 | 211.0 | 1287.5 | -0.07 | -108.33 | 87.72 | 0.12 | 134.29 | -86.05 | 0.36 | 138.3 | 1700.0 | 1.04 | 750.0 | 312.24 | 0.07 | 118.92 | -75.0 | 0 | 100.0 | 0 | 1.86 | 119.12 | -79.65 | 0.35 | 9.38 | 59.09 | 0.32 | -11.11 | 60.0 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 258.14 | 221.33 | 868.02 |
| 19Q4 (4) | -1.0 | -370.27 | 0.0 | 0.84 | 1780.0 | 0.0 | -0.35 | 23.91 | 0.0 | -0.94 | -4600.0 | 0.0 | -0.16 | -150.0 | 0.0 | -0.37 | -3800.0 | 0.0 | -0.02 | 0 | 0.0 | -9.74 | -2923.68 | 0.0 | 0.32 | 14.29 | 0.0 | 0.36 | 44.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -212.77 | -307.02 | 0.0 |
| 19Q3 (3) | 0.37 | -2.63 | 0.0 | -0.05 | 78.26 | 0.0 | -0.46 | -387.5 | 0.0 | -0.02 | -133.33 | 0.0 | 0.32 | 113.33 | 0.0 | 0.01 | -98.25 | 0.0 | 0 | 0 | 0.0 | 0.34 | -98.2 | 0.0 | 0.28 | 33.33 | 0.0 | 0.25 | 19.05 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 102.78 | -13.45 | 0.0 |
| 19Q2 (2) | 0.38 | 375.0 | 0.0 | -0.23 | 59.65 | 0.0 | 0.16 | -81.4 | 0.0 | 0.06 | 200.0 | 0.0 | 0.15 | 130.61 | 0.0 | 0.57 | 103.57 | 0.0 | 0 | 0 | 0.0 | 19.19 | 109.74 | 0.0 | 0.21 | -4.55 | 0.0 | 0.21 | 5.0 | 0.0 | 0.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 118.75 | 345.31 | 0.0 |
| 19Q1 (1) | 0.08 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.15 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 26.67 | 0.0 | 0.0 |
