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) | -0.52 | 0 | -0.37 | 0 | 1.71 | -12.76 | -0.31 | 0 | -0.89 | 0 | 0.27 | 58.82 | 0 | 0 | 0.63 | 97.27 | -0.99 | 0 | -1.6 | 0 | 0.45 | 4.65 | 0.08 | 14.29 | 0.00 | 0 |
| 2022 (9) | -3.62 | 0 | -0.82 | 0 | 1.96 | 180.0 | -0.08 | 0 | -4.44 | 0 | 0.17 | 21.43 | 0 | 0 | 0.32 | 101.73 | -1.52 | 0 | -1.96 | 0 | 0.43 | 13.16 | 0.07 | 75.0 | 0.00 | 0 |
| 2021 (8) | 1.22 | -27.38 | -0.1 | 0 | 0.7 | 0 | 0 | 0 | 1.12 | -52.14 | 0.14 | -17.65 | 0 | 0 | 0.16 | -57.55 | 5.53 | 963.46 | 4.35 | 1511.11 | 0.38 | -9.52 | 0.04 | -42.86 | 25.58 | -88.43 |
| 2020 (7) | 1.68 | 0 | 0.66 | 0 | -1.52 | 0 | -0.01 | 0 | 2.34 | 0 | 0.17 | -10.53 | 0 | 0 | 0.37 | -28.39 | 0.52 | 271.43 | 0.27 | 0 | 0.42 | 10.53 | 0.07 | -12.5 | 221.05 | 0 |
| 2019 (6) | -0.23 | 0 | -0.19 | 0 | 0.76 | 0 | 0.04 | 0 | -0.42 | 0 | 0.19 | 72.73 | 0 | 0 | 0.52 | 57.97 | 0.14 | 0 | -0.19 | 0 | 0.38 | 65.22 | 0.08 | -33.33 | -85.19 | 0 |
| 2018 (5) | 1.1 | 0 | -0.52 | 0 | -0.43 | 0 | -0.16 | 0 | 0.58 | 23.4 | 0.11 | -26.67 | 0 | 0 | 0.33 | -35.17 | -0.14 | 0 | -0.6 | 0 | 0.23 | -11.54 | 0.12 | -40.0 | 0.00 | 0 |
| 2017 (4) | -0.51 | 0 | 0.98 | 0 | -0.08 | 0 | -0.77 | 0 | 0.47 | 0 | 0.15 | -37.5 | 0 | 0 | 0.51 | -41.28 | -0.7 | 0 | -0.58 | 0 | 0.26 | 8.33 | 0.2 | 5.26 | 0.00 | 0 |
| 2016 (3) | -1.7 | 0 | -0.83 | 0 | 1.52 | 0 | -0.02 | 0 | -2.53 | 0 | 0.24 | -50.0 | 0 | 0 | 0.87 | -55.21 | -1.57 | 0 | -2.08 | 0 | 0.24 | 71.43 | 0.19 | 58.33 | 0.00 | 0 |
| 2015 (2) | 0.31 | 0 | 1.23 | 0 | -1.3 | 0 | -0.03 | 0 | 1.54 | 0 | 0.48 | 380.0 | -0.04 | 0 | 1.94 | 312.56 | -0.79 | 0 | 0.52 | 0 | 0.14 | -36.36 | 0.12 | -20.0 | 39.74 | 0 |
| 2014 (1) | -1.76 | 0 | -1.4 | 0 | 3.04 | 42.06 | 0.06 | -25.0 | -3.16 | 0 | 0.1 | -23.08 | -0.96 | 0 | 0.47 | -27.41 | -1.27 | 0 | -1.35 | 0 | 0.22 | -4.35 | 0.15 | 114.29 | 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) | -2.91 | -229.33 | -306.38 | 0.4 | 1100.0 | 566.67 | 1.39 | 614.81 | 367.31 | -0.35 | -683.33 | -975.0 | -2.51 | -213.57 | -270.75 | 0.08 | -33.33 | 33.33 | 0 | 0 | 0 | 0.46 | -62.6 | -16.07 | 0.32 | 366.67 | 131.07 | 0.01 | 102.94 | 101.11 | 0.12 | 9.09 | 9.09 | 0.02 | 0.0 | -60.0 | -1940.00 | 0 | 0 |
| 23Q3 (19) | 2.25 | 200.0 | 524.53 | -0.04 | 92.73 | 90.91 | -0.27 | 44.9 | -145.45 | 0.06 | 400.0 | 500.0 | 2.21 | 1005.0 | 327.84 | 0.12 | 300.0 | 140.0 | 0 | 0 | 0 | 1.24 | 237.47 | 301.49 | -0.12 | 78.57 | 14.29 | -0.34 | 40.35 | 46.88 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.75 | 222.95 | 141.94 | -0.55 | -205.56 | -71.88 | -0.49 | -145.79 | -426.67 | -0.02 | -300.0 | 71.43 | 0.2 | 125.32 | 2100.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.37 | -28.77 | 34.97 | -0.56 | 9.68 | 15.15 | -0.57 | 17.39 | 14.93 | 0.11 | 0.0 | 10.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.61 | -143.26 | 87.32 | -0.18 | -400.0 | -50.0 | 1.07 | 305.77 | -56.15 | 0.01 | -75.0 | 116.67 | -0.79 | -153.74 | 83.98 | 0.04 | -33.33 | 33.33 | 0 | 0 | 0 | 0.52 | -6.63 | 160.29 | -0.62 | 39.81 | -300.0 | -0.69 | 23.33 | -376.0 | 0.11 | 0.0 | 10.0 | 0.02 | -60.0 | 100.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 1.41 | 366.04 | 43.88 | 0.06 | 113.64 | -33.33 | -0.52 | -372.73 | -300.0 | 0.04 | 300.0 | -33.33 | 1.47 | 251.55 | 37.38 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.55 | 78.89 | 132.58 | -1.03 | -635.71 | -192.79 | -0.9 | -40.62 | -212.5 | 0.11 | 0.0 | 10.0 | 0.05 | 400.0 | 400.0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -0.53 | -270.97 | -255.88 | -0.44 | -37.5 | -214.29 | -0.11 | -173.33 | 76.09 | 0.01 | 114.29 | -50.0 | -0.97 | -9600.0 | -585.0 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | 0.31 | 13.45 | 129.58 | -0.14 | 78.79 | -111.67 | -0.64 | 4.48 | -172.73 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q2 (14) | 0.31 | 106.44 | 118.67 | -0.32 | -166.67 | -128.57 | 0.15 | -93.85 | -91.18 | -0.07 | -16.67 | -106.03 | -0.01 | 99.8 | 99.44 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.27 | 37.36 | 159.73 | -0.66 | -312.9 | -128.57 | -0.67 | -368.0 | -133.5 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (13) | -4.81 | -590.82 | -406.37 | -0.12 | -233.33 | -233.33 | 2.44 | 1976.92 | 695.12 | -0.06 | -200.0 | 95.16 | -4.93 | -560.75 | -396.99 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0 | 0.20 | -16.57 | 8.47 | 0.31 | -72.07 | -66.3 | 0.25 | -68.75 | -62.69 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | -1336.11 | -1340.67 | -755.29 |
| 21Q4 (12) | 0.98 | 188.24 | -43.68 | 0.09 | 164.29 | 550.0 | -0.13 | 71.74 | 84.52 | 0.06 | 200.0 | 250.0 | 1.07 | 435.0 | -37.79 | 0.05 | 66.67 | -16.67 | 0 | 0 | 0 | 0.24 | 76.58 | -39.31 | 1.11 | -7.5 | 236.36 | 0.8 | -9.09 | 158.06 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 107.69 | 213.57 | -74.01 |
| 21Q3 (11) | 0.34 | 120.48 | 41.67 | -0.14 | 0.0 | -126.92 | -0.46 | -127.06 | 48.31 | 0.02 | -98.28 | -33.33 | 0.2 | 111.11 | -73.68 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 0.13 | 28.35 | -73.58 | 1.2 | -48.05 | 12100.0 | 0.88 | -56.0 | 1566.67 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 34.34 | 143.65 | -91.41 |
| 21Q2 (10) | -1.66 | -205.73 | -1022.22 | -0.14 | -255.56 | -163.64 | 1.7 | 514.63 | 17100.0 | 1.16 | 193.55 | 303.51 | -1.8 | -208.43 | -550.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | -42.63 | -62.65 | 2.31 | 151.09 | 824.0 | 2.0 | 198.51 | 1438.46 | 0.1 | 11.11 | -9.09 | 0.01 | 0.0 | -66.67 | -78.67 | -138.58 | -218.01 |
| 21Q1 (9) | 1.57 | -9.77 | 427.08 | 0.09 | 550.0 | 250.0 | -0.41 | 51.19 | -286.36 | -1.24 | -3000.0 | -12300.0 | 1.66 | -3.49 | 407.41 | 0.03 | -50.0 | 50.0 | 0 | 0 | 0 | 0.18 | -53.33 | -29.07 | 0.92 | 178.79 | 1414.29 | 0.67 | 116.13 | 658.33 | 0.09 | -10.0 | -10.0 | 0.01 | 0.0 | -66.67 | 203.90 | -50.78 | 104.25 |
| 20Q4 (8) | 1.74 | 625.0 | 75.76 | -0.02 | -103.85 | -120.0 | -0.84 | 5.62 | 12.5 | -0.04 | -233.33 | -150.0 | 1.72 | 126.32 | 57.8 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.39 | -23.14 | -43.08 | 0.33 | 3400.0 | 450.0 | 0.31 | 616.67 | 675.0 | 0.1 | -9.09 | 0.0 | 0.01 | 0.0 | -50.0 | 414.29 | 3.57 | -33.04 |
| 20Q3 (7) | 0.24 | 33.33 | 50.0 | 0.52 | 136.36 | 292.59 | -0.89 | -8800.0 | -217.11 | 0.03 | 105.26 | 250.0 | 0.76 | 90.0 | 790.91 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 0.51 | 81.46 | 59.69 | -0.01 | -104.0 | -105.26 | -0.06 | -146.15 | -200.0 | 0.11 | 0.0 | 10.0 | 0.01 | -66.67 | -50.0 | 400.00 | 500.0 | 350.0 |
| 20Q2 (6) | 0.18 | 137.5 | 136.0 | 0.22 | 466.67 | 210.0 | -0.01 | -104.55 | -103.23 | -0.57 | -5600.0 | -2000.0 | 0.4 | 174.07 | 157.14 | 0.03 | 50.0 | -50.0 | 0 | 0 | 0 | 0.28 | 8.95 | -59.47 | 0.25 | 457.14 | 231.58 | 0.13 | 208.33 | 138.24 | 0.11 | 10.0 | 22.22 | 0.03 | 0.0 | 50.0 | 66.67 | 101.39 | 0 |
| 20Q1 (5) | -0.48 | -148.48 | 46.07 | -0.06 | -160.0 | -135.29 | 0.22 | 122.92 | -66.67 | -0.01 | -112.5 | 0.0 | -0.54 | -149.54 | 25.0 | 0.02 | -71.43 | -33.33 | 0 | 0 | 0 | 0.26 | -62.54 | -29.38 | -0.07 | -216.67 | -200.0 | -0.12 | -400.0 | -400.0 | 0.1 | 0.0 | 11.11 | 0.03 | 50.0 | 50.0 | -4800.00 | -875.76 | -708.99 |
| 19Q4 (4) | 0.99 | 518.75 | 0.0 | 0.1 | 137.04 | 0.0 | -0.96 | -226.32 | 0.0 | 0.08 | 500.0 | 0.0 | 1.09 | 1090.91 | 0.0 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0.0 | 0.69 | 115.65 | 0.0 | 0.06 | -68.42 | 0.0 | 0.04 | -33.33 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 618.75 | 596.09 | 0.0 |
| 19Q3 (3) | 0.16 | 132.0 | 0.0 | -0.27 | -35.0 | 0.0 | 0.76 | 145.16 | 0.0 | -0.02 | -166.67 | 0.0 | -0.11 | 84.29 | 0.0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.32 | -53.94 | 0.0 | 0.19 | 200.0 | 0.0 | 0.06 | 117.65 | 0.0 | 0.1 | 11.11 | 0.0 | 0.02 | 0.0 | 0.0 | 88.89 | 0 | 0.0 |
| 19Q2 (2) | -0.5 | 43.82 | 0.0 | -0.2 | -217.65 | 0.0 | 0.31 | -53.03 | 0.0 | 0.03 | 400.0 | 0.0 | -0.7 | 2.78 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.69 | 89.83 | 0.0 | -0.19 | -371.43 | 0.0 | -0.34 | -950.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.89 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -593.33 | 0.0 | 0.0 |
