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) | 4.33 | 235.66 | -2.08 | 0 | -2.62 | 0 | -0.52 | 0 | 2.25 | 878.26 | 1.25 | 101.61 | -0.12 | 0 | 2.55 | 97.54 | 1.29 | -24.56 | 2.01 | -27.7 | 1.29 | 0.0 | 0.02 | 0.0 | 130.42 | 313.51 |
| 2022 (9) | 1.29 | 8.4 | -1.06 | 0 | -1.56 | 0 | -0.1 | 0 | 0.23 | 0 | 0.62 | -50.0 | 0.11 | 0 | 1.29 | -50.94 | 1.71 | -0.58 | 2.78 | 38.31 | 1.29 | -3.01 | 0.02 | 0.0 | 31.54 | -10.94 |
| 2021 (8) | 1.19 | -76.06 | -1.69 | 0 | 0.81 | 0 | -0.06 | 0 | -0.5 | 0 | 1.24 | 148.0 | -0.14 | 0 | 2.63 | 142.89 | 1.72 | -20.37 | 2.01 | -13.73 | 1.33 | 1.53 | 0.02 | -50.0 | 35.42 | -73.78 |
| 2020 (7) | 4.97 | 120.89 | -0.23 | 0 | -3.83 | 0 | -0.3 | 0 | 4.74 | 153.48 | 0.5 | -5.66 | 0.04 | 0 | 1.08 | -8.65 | 2.16 | 63.64 | 2.33 | 385.42 | 1.31 | -3.68 | 0.04 | -20.0 | 135.05 | 13.45 |
| 2019 (6) | 2.25 | -47.67 | -0.38 | 0 | 0.38 | 0 | -0.35 | 0 | 1.87 | -17.26 | 0.53 | -83.79 | -0.01 | 0 | 1.19 | -84.32 | 1.32 | 97.01 | 0.48 | 0.0 | 1.36 | 8.8 | 0.05 | 0.0 | 119.05 | -50.72 |
| 2018 (5) | 4.3 | 444.3 | -2.04 | 0 | -2.76 | 0 | -0.95 | 0 | 2.26 | 0 | 3.27 | 194.59 | 0.28 | 154.55 | 7.57 | 182.6 | 0.67 | 0 | 0.48 | -63.91 | 1.25 | -6.02 | 0.05 | -16.67 | 241.57 | 731.75 |
| 2017 (4) | 0.79 | -37.3 | -7.91 | 0 | 5.72 | 822.58 | -2.01 | 0 | -7.12 | 0 | 1.11 | 14.43 | 0.11 | -35.29 | 2.68 | 13.58 | -0.05 | 0 | 1.33 | 29.13 | 1.33 | -2.92 | 0.06 | 0.0 | 29.04 | -43.29 |
| 2016 (3) | 1.26 | 2420.0 | -2.52 | 0 | 0.62 | 0 | -2.93 | 0 | -1.26 | 0 | 0.97 | -44.57 | 0.17 | -15.0 | 2.36 | -45.86 | -0.32 | 0 | 1.03 | 114.58 | 1.37 | -50.0 | 0.06 | -14.29 | 51.22 | 3270.24 |
| 2015 (2) | 0.05 | 150.0 | 0.43 | 0 | -3.6 | 0 | -0.57 | 0 | 0.48 | 0 | 1.75 | -74.78 | 0.2 | 0 | 4.35 | -77.53 | -1.9 | 0 | 0.48 | 0 | 2.74 | -8.67 | 0.07 | 16.67 | 1.52 | 0 |
| 2014 (1) | 0.02 | -99.21 | -7.47 | 0 | -0.12 | 0 | -0.88 | 0 | -7.45 | 0 | 6.94 | -18.45 | -0.62 | 0 | 19.37 | 2.0 | -3.39 | 0 | -3.58 | 0 | 3.0 | 4.53 | 0.06 | 0.0 | 0.00 | 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) | 3.84 | 96.92 | 17.79 | -0.47 | 45.35 | -23.68 | -2.38 | -395.83 | -10.19 | -0.53 | -5400.0 | -341.67 | 3.37 | 209.17 | 17.01 | 0.6 | 81.82 | 445.45 | -0.06 | 40.0 | -700.0 | 6.36 | 213.7 | 453.55 | -0.35 | -142.68 | 25.53 | 0.24 | -73.33 | 271.43 | 0.32 | 0.0 | -3.03 | 0 | 0 | -100.0 | 685.71 | 329.01 | -57.93 |
| 23Q3 (19) | 1.95 | 19600.0 | 413.16 | -0.86 | -186.67 | -230.77 | -0.48 | 14.29 | -9.09 | 0.01 | 0 | 0.0 | 1.09 | 451.61 | 808.33 | 0.33 | 57.14 | 50.0 | -0.1 | -1100.0 | -300.0 | 2.03 | 12.04 | 48.71 | 0.82 | 148.48 | -26.13 | 0.9 | 328.57 | -65.25 | 0.32 | -3.03 | -3.03 | 0 | -100.0 | 0 | 159.84 | 8890.98 | 1128.21 |
| 23Q2 (18) | -0.01 | 99.31 | -200.0 | -0.3 | 33.33 | -76.47 | -0.56 | -170.0 | -343.48 | 0 | 0 | 0 | -0.31 | 83.68 | -93.75 | 0.21 | 90.91 | 40.0 | 0.01 | -75.0 | 0.0 | 1.81 | 92.72 | 32.88 | 0.33 | -31.25 | -21.43 | 0.21 | -68.18 | 210.53 | 0.33 | 0.0 | -2.94 | 0.01 | 0.0 | 0.0 | -1.82 | 98.75 | -129.09 |
| 23Q1 (17) | -1.45 | -144.48 | 38.82 | -0.45 | -18.42 | -80.0 | 0.8 | 137.04 | -1.23 | 0 | 100.0 | 0 | -1.9 | -165.97 | 27.48 | 0.11 | 0.0 | -21.43 | 0.04 | 300.0 | -20.0 | 0.94 | -18.27 | -24.18 | 0.48 | 202.13 | -26.15 | 0.66 | 571.43 | 26.92 | 0.33 | 0.0 | 17.86 | 0.01 | 0.0 | 0 | -145.00 | -108.9 | 51.05 |
| 22Q4 (16) | 3.26 | 757.89 | 165.04 | -0.38 | -46.15 | -135.51 | -2.16 | -390.91 | -21700.0 | -0.12 | -1300.0 | -50.0 | 2.88 | 2300.0 | 25.22 | 0.11 | -50.0 | -62.07 | 0.01 | -80.0 | 109.09 | 1.15 | -15.73 | -63.3 | -0.47 | -142.34 | -34.29 | -0.14 | -105.41 | 80.56 | 0.33 | 0.0 | -2.94 | 0.01 | 0 | 0 | 1630.00 | 12425.26 | 0 |
| 22Q3 (15) | 0.38 | 3700.0 | 8.57 | -0.26 | -52.94 | 56.67 | -0.44 | -291.3 | -172.13 | 0.01 | 0 | 0.0 | 0.12 | 175.0 | 148.0 | 0.22 | 46.67 | -68.57 | 0.05 | 400.0 | 266.67 | 1.36 | 0.11 | -70.58 | 1.11 | 164.29 | 58.57 | 2.59 | 1463.16 | 184.62 | 0.33 | -2.94 | 0.0 | 0 | -100.0 | 0 | 13.01 | 108.22 | -53.89 |
| 22Q2 (14) | 0.01 | 100.42 | -99.19 | -0.17 | 32.0 | 71.19 | 0.23 | -71.6 | 119.49 | 0 | 0 | 0 | -0.16 | 93.89 | -125.0 | 0.15 | 7.14 | 25.0 | 0.01 | -80.0 | 133.33 | 1.36 | 9.96 | 33.74 | 0.42 | -35.38 | -44.0 | -0.19 | -136.54 | -116.67 | 0.34 | 21.43 | -5.56 | 0.01 | 0 | 0.0 | 6.25 | 102.11 | -92.33 |
| 22Q1 (13) | -2.37 | -292.68 | -46.3 | -0.25 | -123.36 | 84.08 | 0.81 | 8000.0 | -40.88 | 0 | 100.0 | -100.0 | -2.62 | -213.91 | 17.87 | 0.14 | -51.72 | 7.69 | 0.05 | 145.45 | 66.67 | 1.24 | -60.44 | 4.45 | 0.65 | 285.71 | 4.84 | 0.52 | 172.22 | -23.53 | 0.28 | -17.65 | -6.67 | 0 | 0 | 0 | -296.25 | 0 | -79.21 |
| 21Q4 (12) | 1.23 | 251.43 | -73.14 | 1.07 | 278.33 | 296.3 | 0.01 | -98.36 | 100.37 | -0.08 | -900.0 | 76.47 | 2.3 | 1020.0 | -52.58 | 0.29 | -58.57 | 61.11 | -0.11 | -266.67 | -466.67 | 3.13 | -32.44 | 44.23 | -0.35 | -150.0 | 35.19 | -0.72 | -179.12 | -300.0 | 0.34 | 3.03 | -15.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (11) | 0.35 | -71.54 | 153.85 | -0.6 | -1.69 | -5900.0 | 0.61 | 151.69 | -66.67 | 0.01 | 0 | -50.0 | -0.25 | -139.06 | 62.12 | 0.7 | 483.33 | 2433.33 | -0.03 | 0.0 | 40.0 | 4.64 | 355.08 | 2626.49 | 0.7 | -6.67 | -50.35 | 0.91 | -20.18 | -48.3 | 0.33 | -8.33 | 10.0 | 0 | -100.0 | -100.0 | 28.23 | -65.35 | 189.89 |
| 21Q2 (10) | 1.23 | 175.93 | -26.79 | -0.59 | 62.42 | -13.46 | -1.18 | -186.13 | 52.61 | 0 | -100.0 | 0 | 0.64 | 120.06 | -44.83 | 0.12 | -7.69 | -45.45 | -0.03 | -200.0 | -400.0 | 1.02 | -14.12 | -53.79 | 0.75 | 20.97 | 41.51 | 1.14 | 67.65 | 123.53 | 0.36 | 20.0 | 20.0 | 0.01 | 0 | 0.0 | 81.46 | 149.28 | -60.24 |
| 21Q1 (9) | -1.62 | -135.37 | -153.12 | -1.57 | -681.48 | -5333.33 | 1.37 | 151.12 | 379.59 | 0.01 | 102.94 | -50.0 | -3.19 | -165.77 | -422.95 | 0.13 | -27.78 | 0.0 | 0.03 | 0.0 | -40.0 | 1.19 | -45.37 | 5.11 | 0.62 | 214.81 | -19.48 | 0.68 | 477.78 | 172.0 | 0.3 | -25.0 | -3.23 | 0 | -100.0 | -100.0 | -165.31 | -108.3 | -47.23 |
| 20Q4 (8) | 4.58 | 804.62 | 14.79 | 0.27 | 2800.0 | 345.45 | -2.68 | -246.45 | -587.18 | -0.34 | -1800.0 | 10.53 | 4.85 | 834.85 | 25.0 | 0.18 | 700.0 | -18.18 | 0.03 | 160.0 | -50.0 | 2.17 | 1283.35 | -15.71 | -0.54 | -138.3 | -145.45 | -0.18 | -110.23 | 63.27 | 0.4 | 33.33 | -2.44 | 0.01 | 0.0 | 0.0 | 1991.30 | 6441.54 | 0 |
| 20Q3 (7) | -0.65 | -138.69 | -340.74 | -0.01 | 98.08 | 97.78 | 1.83 | 173.49 | 18200.0 | 0.02 | 0 | 0.0 | -0.66 | -156.9 | -266.67 | -0.03 | -113.64 | -123.08 | -0.05 | -600.0 | 16.67 | -0.18 | -108.32 | -122.05 | 1.41 | 166.04 | 69.88 | 1.76 | 245.1 | 120.0 | 0.3 | 0.0 | -3.23 | 0.01 | 0.0 | 0.0 | -31.40 | -115.33 | -230.26 |
| 20Q2 (6) | 1.68 | 362.5 | 162.5 | -0.52 | -1833.33 | -248.57 | -2.49 | -408.16 | -23.27 | 0 | -100.0 | -100.0 | 1.16 | 290.16 | 17.17 | 0.22 | 69.23 | 100.0 | 0.01 | -80.0 | 120.0 | 2.20 | 95.34 | 111.62 | 0.53 | -31.17 | 12.77 | 0.51 | 104.0 | 1175.0 | 0.3 | -3.23 | 7.14 | 0.01 | 0.0 | 0.0 | 204.88 | 282.47 | 5.64 |
| 20Q1 (5) | -0.64 | -116.04 | 76.9 | 0.03 | 127.27 | 160.0 | -0.49 | -25.64 | -117.69 | 0.02 | 105.26 | 100.0 | -0.61 | -115.72 | 78.37 | 0.13 | -40.91 | 85.71 | 0.05 | -16.67 | 25.0 | 1.13 | -56.19 | 60.73 | 0.77 | 450.0 | 234.78 | 0.25 | 151.02 | 92.31 | 0.31 | -24.39 | -13.89 | 0.01 | 0.0 | 0.0 | -112.28 | 0 | 79.73 |
| 19Q4 (4) | 3.99 | 1377.78 | 0.0 | -0.11 | 75.56 | 0.0 | -0.39 | -4000.0 | 0.0 | -0.38 | -2000.0 | 0.0 | 3.88 | 2255.56 | 0.0 | 0.22 | 69.23 | 0.0 | 0.06 | 200.0 | 0.0 | 2.58 | 209.53 | 0.0 | -0.22 | -126.51 | 0.0 | -0.49 | -161.25 | 0.0 | 0.41 | 32.26 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.27 | -57.81 | 0.0 | -0.45 | -228.57 | 0.0 | 0.01 | 100.5 | 0.0 | 0.02 | 100.0 | 0.0 | -0.18 | -118.18 | 0.0 | 0.13 | 18.18 | 0.0 | -0.06 | -20.0 | 0.0 | 0.83 | -20.1 | 0.0 | 0.83 | 76.6 | 0.0 | 0.8 | 1900.0 | 0.0 | 0.31 | 10.71 | 0.0 | 0.01 | 0.0 | 0.0 | 24.11 | -87.57 | 0.0 |
| 19Q2 (2) | 0.64 | 123.1 | 0.0 | 0.35 | 800.0 | 0.0 | -2.02 | -172.92 | 0.0 | 0.01 | 0.0 | 0.0 | 0.99 | 135.11 | 0.0 | 0.11 | 57.14 | 0.0 | -0.05 | -225.0 | 0.0 | 1.04 | 48.36 | 0.0 | 0.47 | 104.35 | 0.0 | 0.04 | -69.23 | 0.0 | 0.28 | -22.22 | 0.0 | 0.01 | 0.0 | 0.0 | 193.94 | 135.01 | 0.0 |
| 19Q1 (1) | -2.77 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2.82 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -554.00 | 0.0 | 0.0 |
