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) | 2.55 | 51.79 | -2.93 | 0 | -0.46 | 0 | -0.01 | 0 | -0.38 | 0 | 0.01 | 0 | 0.04 | 0 | 0.34 | 0 | -0.12 | 0 | 0.95 | 1.06 | 0.17 | 0.0 | 0.14 | 16.67 | 202.38 | 48.17 |
| 2022 (9) | 1.68 | -15.58 | -4.72 | 0 | 3.14 | 0 | 0.13 | -95.36 | -3.04 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.48 | 0 | 0.94 | 14.63 | 0.17 | -5.56 | 0.12 | 33.33 | 136.59 | -25.19 |
| 2021 (8) | 1.99 | 95.1 | 29.42 | 0 | -31.76 | 0 | 2.8 | 0 | 31.41 | 4202.74 | 0.06 | -60.0 | -0.02 | 0 | 2.53 | -96.62 | -0.55 | 0 | 0.82 | 0 | 0.18 | -73.53 | 0.09 | 350.0 | 182.57 | 0 |
| 2020 (7) | 1.02 | 0 | -0.29 | 0 | 1.83 | 0 | -0.54 | 0 | 0.73 | -67.12 | 0.15 | 66.67 | 0 | 0 | 75.00 | 2058.33 | -1.72 | 0 | -3.44 | 0 | 0.68 | -15.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.94 | 0 | 3.16 | -59.75 | -2.69 | 0 | 0 | 0 | 2.22 | -61.12 | 0.09 | -93.08 | 0 | 0 | 3.47 | -92.76 | -0.45 | 0 | -1.34 | 0 | 0.8 | -1.23 | 0.02 | -33.33 | 0.00 | 0 |
| 2018 (5) | -2.14 | 0 | 7.85 | 0 | -10.12 | 0 | -0.01 | 0 | 5.71 | -49.42 | 1.3 | -51.49 | 0 | 0 | 47.97 | 302.02 | -1.6 | 0 | 2.5 | 12.11 | 0.81 | -3.57 | 0.03 | -25.0 | -64.07 | 0 |
| 2017 (4) | 11.34 | -26.32 | -0.05 | 0 | -8.44 | 0 | -0.41 | 0 | 11.29 | -37.42 | 2.68 | -76.51 | -0.05 | 0 | 11.93 | -61.65 | 1.29 | -56.86 | 2.23 | -80.35 | 0.84 | 950.0 | 0.04 | 0 | 364.63 | 170.81 |
| 2016 (3) | 15.39 | 0 | 2.65 | 0 | -15.87 | 0 | 0.66 | 46.67 | 18.04 | 0 | 11.41 | -8.06 | -0.12 | 0 | 31.12 | -65.78 | 2.99 | 1561.11 | 11.35 | 0 | 0.08 | -11.11 | 0 | 0 | 134.65 | 0 |
| 2015 (2) | -3.53 | 0 | -10.21 | 0 | 10.48 | 204.65 | 0.45 | 800.0 | -13.74 | 0 | 12.41 | 199.04 | 0.08 | 0 | 90.92 | 154.56 | 0.18 | 0 | -0.36 | 0 | 0.09 | -10.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | 2.63 | 0 | -2.89 | 0 | 3.44 | 0 | 0.05 | -83.33 | -0.26 | 0 | 4.15 | 98.56 | -0.19 | 0 | 35.71 | -43.44 | -0.16 | 0 | 4.85 | 669.84 | 0.1 | -16.67 | 0.02 | 0 | 52.92 | 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) | 0.75 | -31.82 | 213.64 | -0.16 | 90.8 | -433.33 | 0.32 | 145.71 | -57.33 | 0.21 | 250.0 | 136.21 | 0.59 | 192.19 | 185.51 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 125.0 | 106.25 | -0.23 | -119.49 | -187.5 | 0.04 | 0.0 | -20.0 | 0.04 | 0.0 | 33.33 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.1 | 787.5 | -14.73 | -1.74 | -866.67 | -182.08 | -0.7 | -877.78 | 52.05 | 0.06 | 127.27 | -82.35 | -0.64 | -88.24 | -118.77 | 0 | -100.0 | 0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | 0 | -0.04 | 20.0 | -33.33 | 1.18 | 5800.0 | 66.2 | 0.04 | 0.0 | 0.0 | 0.04 | 33.33 | 33.33 | 87.30 | 149.11 | -47.21 |
| 23Q2 (18) | -0.16 | -118.39 | -115.24 | -0.18 | 78.82 | -460.0 | 0.09 | 156.25 | 104.79 | -0.22 | -266.67 | -204.76 | -0.34 | -1800.0 | -130.91 | 0.01 | 0 | 0 | 0.05 | 600.0 | 150.0 | 1.59 | 0 | 0 | -0.05 | -25.0 | 64.29 | 0.02 | 200.0 | -96.97 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -177.78 | -110.22 | -223.6 |
| 23Q1 (17) | 0.87 | 231.82 | 0 | -0.85 | -2733.33 | 87.59 | -0.16 | -121.33 | -102.79 | -0.06 | 89.66 | -137.5 | 0.02 | 102.9 | 100.29 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0 | -0.04 | 75.0 | 73.33 | -0.02 | 75.0 | 94.12 | 0.04 | -20.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1740.00 | 0 | 0 |
| 22Q4 (16) | -0.66 | -151.16 | -300.0 | -0.03 | -101.42 | -101.95 | 0.75 | 151.37 | 156.39 | -0.58 | -270.59 | -5700.0 | -0.69 | -120.23 | -136.9 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.00 | 0 | 0 | -0.16 | -433.33 | -900.0 | -0.08 | -111.27 | 0.0 | 0.05 | 25.0 | 25.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 1.29 | 22.86 | 706.25 | 2.12 | 4140.0 | 220.45 | -1.46 | 22.34 | 40.65 | 0.34 | 61.9 | 3500.0 | 3.41 | 210.0 | 313.12 | 0 | 0 | 0 | -0.01 | -150.0 | -150.0 | -0.00 | 0 | 0 | -0.03 | 78.57 | -200.0 | 0.71 | 7.58 | 545.45 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 165.38 | 14.98 | 75.72 |
| 22Q2 (14) | 1.05 | 0 | -38.95 | 0.05 | 100.73 | -99.83 | -1.88 | -132.81 | 93.13 | 0.21 | 31.25 | -92.95 | 1.1 | 116.06 | -96.52 | 0 | 0 | -100.0 | 0.02 | 300.0 | 0.0 | -0.00 | 0 | -100.0 | -0.14 | 6.67 | 50.0 | 0.66 | 294.12 | -44.07 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 143.84 | 0 | 3.7 |
| 22Q1 (13) | 0 | -100.0 | 100.0 | -6.85 | -544.81 | -2346.43 | 5.73 | 530.83 | 1039.34 | 0.16 | 1700.0 | 206.67 | -6.85 | -466.31 | -1270.0 | 0 | 0 | -100.0 | -0.01 | 66.67 | 66.67 | -0.00 | 0 | -100.0 | -0.15 | -850.0 | 51.61 | -0.34 | -325.0 | 12.82 | 0.04 | 0.0 | -20.0 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.33 | 106.25 | 217.86 | 1.54 | 187.5 | 1005.88 | -1.33 | 45.93 | -145.39 | -0.01 | 0.0 | 98.15 | 1.87 | 216.88 | 515.56 | 0 | 0 | -100.0 | -0.03 | -250.0 | -400.0 | -0.00 | 0 | 0 | 0.02 | -33.33 | 103.17 | -0.08 | -172.73 | 94.81 | 0.04 | 0.0 | -55.56 | 0.03 | 50.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (11) | 0.16 | -90.7 | -71.93 | -1.76 | -105.88 | -3420.0 | -2.46 | 91.01 | -392.0 | -0.01 | -100.34 | 0.0 | -1.6 | -105.06 | -407.69 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | 110.71 | 104.92 | 0.11 | -90.68 | 0 | 0.04 | 0.0 | -80.0 | 0.02 | 0.0 | 100.0 | 94.12 | -32.15 | -65.33 |
| 21Q2 (10) | 1.72 | 881.82 | 104.76 | 29.91 | 10782.14 | 299200.0 | -27.36 | -4385.25 | -3753.52 | 2.98 | 2086.67 | 29700.0 | 31.63 | 6426.0 | 3710.84 | 0.02 | -50.0 | 100.0 | 0.02 | 166.67 | 0 | 5.00 | -55.0 | 210.0 | -0.28 | 9.68 | -16.67 | 1.18 | 402.56 | 174.68 | 0.04 | -20.0 | -80.0 | 0.02 | 0.0 | 100.0 | 138.71 | 0 | 0 |
| 21Q1 (9) | -0.22 | 21.43 | -100.0 | -0.28 | -64.71 | -366.67 | -0.61 | -120.82 | -654.55 | -0.15 | 72.22 | 0 | -0.5 | -11.11 | -194.12 | 0.04 | 0.0 | -20.0 | -0.03 | -400.0 | -200.0 | 11.11 | 0 | 11.11 | -0.31 | 50.79 | -29.17 | -0.39 | 74.68 | -21.88 | 0.05 | -44.44 | -75.0 | 0.02 | 0 | 100.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.28 | -149.12 | 0.0 | -0.17 | -240.0 | -162.96 | 2.93 | 686.0 | 2763.64 | -0.54 | -5300.0 | 0 | -0.45 | -186.54 | -4400.0 | 0.04 | -20.0 | 100.0 | 0.01 | 0 | 0 | 0.00 | -100.0 | -100.0 | -0.63 | -3.28 | -231.58 | -1.54 | 0 | -63.83 | 0.09 | -55.0 | -55.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 0.57 | -32.14 | 207.55 | -0.05 | -400.0 | -102.43 | -0.5 | 29.58 | 80.84 | -0.01 | -200.0 | 0 | 0.52 | -37.35 | -66.01 | 0.05 | 400.0 | 66.67 | 0 | 0 | 0 | 10.20 | 532.65 | 104.08 | -0.61 | -154.17 | -454.55 | 0 | 100.0 | 100.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 271.43 | 0 | 0 |
| 20Q2 (6) | 0.84 | 863.64 | 90.91 | -0.01 | 83.33 | -106.25 | -0.71 | -745.45 | 18.39 | 0.01 | 0 | 0 | 0.83 | 588.24 | 38.33 | 0.01 | -80.0 | -50.0 | 0 | 100.0 | 0 | 1.61 | -83.87 | -29.03 | -0.24 | 0.0 | -1100.0 | -1.58 | -393.75 | -1655.56 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -0.11 | 60.71 | 80.7 | -0.06 | -122.22 | -108.96 | 0.11 | 200.0 | -87.78 | 0 | 0 | 100.0 | -0.17 | -1600.0 | -270.0 | 0.05 | 150.0 | 150.0 | -0.01 | 0 | 0 | 10.00 | 175.0 | 180.0 | -0.24 | -26.32 | -84.62 | -0.32 | 65.96 | -328.57 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | -0.28 | 47.17 | 0.0 | 0.27 | -86.89 | 0.0 | -0.11 | 95.79 | 0.0 | 0 | 0 | 0.0 | -0.01 | -100.65 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 3.64 | -27.27 | 0.0 | -0.19 | -72.73 | 0.0 | -0.94 | -108.89 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.53 | -220.45 | 0.0 | 2.06 | 1187.5 | 0.0 | -2.61 | -200.0 | 0.0 | 0 | 0 | 0.0 | 1.53 | 155.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 5.00 | 120.0 | 0.0 | -0.11 | -450.0 | 0.0 | -0.45 | -400.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.44 | 177.19 | 0.0 | 0.16 | -76.12 | 0.0 | -0.87 | -196.67 | 0.0 | 0 | 100.0 | 0.0 | 0.6 | 500.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.27 | -36.36 | 0.0 | -0.02 | 84.62 | 0.0 | -0.09 | -164.29 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 366.67 | 325.15 | 0.0 |
| 19Q1 (1) | -0.57 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -162.86 | 0.0 | 0.0 |
