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) | 11.8 | 74.56 | -0.39 | 0 | -8.34 | 0 | -0.29 | 0 | 11.41 | 87.66 | 0.65 | 622.22 | -0.02 | 0 | 0.89 | 568.39 | 8.64 | 7.46 | 7.83 | 6.53 | 0.36 | 16.13 | 0.03 | -57.14 | 143.55 | 64.15 |
| 2022 (9) | 6.76 | 20.5 | -0.68 | 0 | -5.3 | 0 | -0.01 | 0 | 6.08 | 20.4 | 0.09 | 0.0 | 0 | 0 | 0.13 | -2.21 | 8.04 | 5.65 | 7.35 | 15.2 | 0.31 | -8.82 | 0.07 | -12.5 | 87.45 | 6.0 |
| 2021 (8) | 5.61 | 26.35 | -0.56 | 0 | -4.04 | 0 | 0.43 | 230.77 | 5.05 | 23.47 | 0.09 | -40.0 | 0.05 | 400.0 | 0.14 | -49.46 | 7.61 | 40.15 | 6.38 | 28.11 | 0.34 | -2.86 | 0.08 | 166.67 | 82.50 | -0.41 |
| 2020 (7) | 4.44 | -23.58 | -0.35 | 0 | -6.24 | 0 | 0.13 | 160.0 | 4.09 | -33.39 | 0.15 | 87.5 | 0.01 | 0 | 0.27 | 86.76 | 5.43 | 4.22 | 4.98 | 11.41 | 0.35 | 9.38 | 0.03 | 50.0 | 82.84 | -31.42 |
| 2019 (6) | 5.81 | 295.24 | 0.33 | 0 | -3.48 | 0 | 0.05 | -16.67 | 6.14 | 560.22 | 0.08 | -57.89 | -0.02 | 0 | 0.14 | -64.55 | 5.21 | 4.2 | 4.47 | 10.64 | 0.32 | 113.33 | 0.02 | 100.0 | 120.79 | 245.11 |
| 2018 (5) | 1.47 | -64.41 | -0.54 | 0 | -1.81 | 0 | 0.06 | 50.0 | 0.93 | -69.51 | 0.19 | -80.0 | -0.01 | 0 | 0.41 | -81.92 | 5.0 | 48.37 | 4.04 | 32.03 | 0.15 | 15.38 | 0.01 | -50.0 | 35.00 | -72.8 |
| 2017 (4) | 4.13 | -35.87 | -1.08 | 0 | -5.86 | 0 | 0.04 | 33.33 | 3.05 | -57.28 | 0.95 | 1483.33 | -0.02 | 0 | 2.26 | 1491.63 | 3.37 | 3.69 | 3.06 | 2.0 | 0.13 | -27.78 | 0.02 | -60.0 | 128.66 | -35.47 |
| 2016 (3) | 6.44 | -17.75 | 0.7 | 0 | -2.22 | 0 | 0.03 | 0 | 7.14 | -7.03 | 0.06 | -14.29 | -0.01 | 0 | 0.14 | -10.63 | 3.25 | 9.06 | 3.0 | 11.94 | 0.18 | -18.18 | 0.05 | -16.67 | 199.38 | -24.63 |
| 2015 (2) | 7.83 | 0 | -0.15 | 0 | -2.81 | 0 | -0.04 | 0 | 7.68 | 0 | 0.07 | -50.0 | 0 | 0 | 0.16 | -49.89 | 2.98 | -7.74 | 2.68 | 0.0 | 0.22 | -15.38 | 0.06 | -14.29 | 264.53 | 0 |
| 2014 (1) | -2.2 | 0 | 0.77 | -17.2 | -3.11 | 0 | 0.03 | 0 | -1.43 | 0 | 0.14 | -60.0 | -0.01 | 0 | 0.32 | -66.91 | 3.23 | 7.31 | 2.68 | 0.37 | 0.26 | -10.34 | 0.07 | 0.0 | -73.09 | 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) | 10.05 | 230.59 | 137.03 | 0 | 100.0 | 100.0 | -1.65 | 67.65 | -617.39 | -0.18 | -1900.0 | -350.0 | 10.05 | 286.54 | 141.01 | 0.07 | -83.72 | 40.0 | -0.01 | 0 | 0 | 0.36 | -86.05 | 31.97 | 2.11 | 4.46 | -7.86 | 1.97 | 7.07 | -1.5 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 485.51 | 209.83 | 139.32 |
| 23Q3 (19) | 3.04 | 235.11 | 304.03 | -0.44 | -214.29 | -214.29 | -5.1 | -10100.0 | -18.6 | 0.01 | 133.33 | 111.11 | 2.6 | 208.79 | 259.51 | 0.43 | 207.14 | 4200.0 | 0 | 100.0 | 0 | 2.55 | 244.42 | 4110.89 | 2.02 | -4.72 | 20.24 | 1.84 | -3.66 | 1.1 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 156.70 | 239.99 | 300.87 |
| 23Q2 (18) | -2.25 | -334.38 | -742.86 | -0.14 | -177.78 | 33.33 | -0.05 | 96.77 | -25.0 | -0.03 | 66.67 | -133.33 | -2.39 | -309.65 | -1807.14 | 0.14 | 600.0 | 366.67 | -0.02 | 0 | 0 | 0.74 | 534.21 | 304.58 | 2.12 | -10.92 | 5.47 | 1.91 | -9.91 | 11.7 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | -66.67 | -111.94 | -357.7 | -682.09 |
| 23Q1 (17) | 0.96 | -77.36 | -73.77 | 0.18 | 357.14 | 169.23 | -1.55 | -573.91 | -112.33 | -0.09 | -125.0 | -400.0 | 1.14 | -72.66 | -66.47 | 0.02 | -60.0 | 100.0 | 0 | 0 | 0 | 0.12 | -56.69 | 83.45 | 2.38 | 3.93 | 15.53 | 2.12 | 6.0 | 16.48 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 43.44 | -78.59 | -77.09 |
| 22Q4 (16) | 4.24 | 384.56 | 7.89 | -0.07 | 50.0 | 81.08 | -0.23 | 94.65 | 85.98 | -0.04 | 55.56 | -126.67 | 4.17 | 355.83 | 17.13 | 0.05 | 400.0 | 150.0 | 0 | 0 | 0 | 0.27 | 345.1 | 167.63 | 2.29 | 36.31 | -14.23 | 2.0 | 9.89 | -10.31 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 202.87 | 360.06 | 20.79 |
| 22Q3 (15) | -1.49 | -525.71 | -134.89 | -0.14 | 33.33 | -7.69 | -4.3 | -10650.0 | -85.34 | -0.09 | -200.0 | -200.0 | -1.63 | -1264.29 | -139.37 | 0.01 | -66.67 | -75.0 | 0 | 0 | -100.0 | 0.06 | -66.91 | -75.39 | 1.68 | -16.42 | 6.33 | 1.82 | 6.43 | 32.85 | 0.08 | 0.0 | 0.0 | 0.01 | -66.67 | -66.67 | -78.01 | -505.65 | -127.04 |
| 22Q2 (14) | 0.35 | -90.44 | 114.29 | -0.21 | 19.23 | -250.0 | -0.04 | 94.52 | 20.0 | 0.09 | 200.0 | -18.18 | 0.14 | -95.88 | 105.58 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.18 | 187.58 | 38.76 | 2.01 | -2.43 | 25.62 | 1.71 | -6.04 | 26.67 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 200.0 | 19.23 | -89.86 | 111.38 |
| 22Q1 (13) | 3.66 | -6.87 | 2714.29 | -0.26 | 29.73 | -2500.0 | -0.73 | 55.49 | -1725.0 | 0.03 | -80.0 | -62.5 | 3.4 | -4.49 | 2366.67 | 0.01 | -50.0 | 0.0 | 0 | 0 | -100.0 | 0.06 | -36.82 | -8.26 | 2.06 | -22.85 | 17.71 | 1.82 | -18.39 | 26.39 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 200.0 | 189.64 | 12.91 | 2186.01 |
| 21Q4 (12) | 3.93 | -7.96 | 322.58 | -0.37 | -184.62 | -60.87 | -1.64 | 29.31 | -2633.33 | 0.15 | 66.67 | 114.29 | 3.56 | -14.01 | 408.57 | 0.02 | -50.0 | 0.0 | 0 | -100.0 | -100.0 | 0.10 | -59.07 | -20.86 | 2.67 | 68.99 | 84.14 | 2.23 | 62.77 | 62.77 | 0.08 | 0.0 | -20.0 | 0.03 | 0.0 | 200.0 | 167.95 | -41.79 | 167.27 |
| 21Q3 (11) | 4.27 | 274.29 | 33.44 | -0.13 | -116.67 | -550.0 | -2.32 | -4540.0 | 57.66 | 0.09 | -18.18 | 125.0 | 4.14 | 264.94 | 30.19 | 0.04 | 100.0 | -63.64 | 0.03 | 0 | 200.0 | 0.25 | 86.61 | -70.18 | 1.58 | -1.25 | 36.21 | 1.37 | 1.48 | 18.1 | 0.08 | -11.11 | 0.0 | 0.03 | 200.0 | 200.0 | 288.51 | 270.75 | 12.7 |
| 21Q2 (10) | -2.45 | -1650.0 | -2622.22 | -0.06 | -500.0 | 14.29 | -0.05 | -25.0 | 0.0 | 0.11 | 37.5 | 120.0 | -2.51 | -1573.33 | -1468.75 | 0.02 | 100.0 | 100.0 | 0 | -100.0 | 100.0 | 0.13 | 90.13 | 74.59 | 1.6 | -8.57 | 26.98 | 1.35 | -6.25 | 18.42 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | -168.97 | -1758.62 | -2209.2 |
| 21Q1 (9) | -0.14 | -115.05 | -135.9 | -0.01 | 95.65 | 66.67 | -0.04 | 33.33 | 93.94 | 0.08 | 14.29 | 366.67 | -0.15 | -121.43 | -141.67 | 0.01 | -50.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.07 | -45.5 | -54.71 | 1.75 | 20.69 | 12.18 | 1.44 | 5.11 | 10.77 | 0.09 | -10.0 | 12.5 | 0.01 | 0.0 | 0.0 | -9.09 | -114.47 | -132.4 |
| 20Q4 (8) | 0.93 | -70.94 | -72.73 | -0.23 | -1050.0 | -53.33 | -0.06 | 98.91 | -106.74 | 0.07 | 75.0 | 40.0 | 0.7 | -77.99 | -78.53 | 0.02 | -81.82 | 0 | 0.01 | 0.0 | 200.0 | 0.13 | -84.58 | 0 | 1.45 | 25.0 | -2.03 | 1.37 | 18.1 | 11.38 | 0.1 | 25.0 | 11.11 | 0.01 | 0.0 | 0.0 | 62.84 | -75.45 | -75.49 |
| 20Q3 (7) | 3.2 | 3655.56 | 10766.67 | -0.02 | 71.43 | -102.82 | -5.48 | -10860.0 | -61.18 | 0.04 | -20.0 | -42.86 | 3.18 | 2087.5 | 367.65 | 0.11 | 1000.0 | 175.0 | 0.01 | 150.0 | 0 | 0.82 | 992.58 | 176.85 | 1.16 | -7.94 | 20.83 | 1.16 | 1.75 | 22.11 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 256.00 | 3598.67 | 8974.67 |
| 20Q2 (6) | -0.09 | -123.08 | -103.9 | -0.07 | -133.33 | 30.0 | -0.05 | 92.42 | -266.67 | 0.05 | 266.67 | 155.56 | -0.16 | -144.44 | -107.24 | 0.01 | -50.0 | 0.0 | -0.02 | -300.0 | -100.0 | 0.08 | -50.68 | -9.35 | 1.26 | -19.23 | 3.28 | 1.14 | -12.31 | 7.55 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -7.32 | -126.08 | -103.64 |
| 20Q1 (5) | 0.39 | -88.56 | 254.55 | -0.03 | 80.0 | 75.0 | -0.66 | -174.16 | 33.33 | -0.03 | -160.0 | -400.0 | 0.36 | -88.96 | 3700.0 | 0.02 | 0 | -33.33 | 0.01 | 200.0 | 0 | 0.15 | 0 | -29.0 | 1.56 | 5.41 | 0.0 | 1.3 | 5.69 | 5.69 | 0.08 | -11.11 | 14.29 | 0.01 | 0.0 | 0 | 28.06 | -89.06 | 231.59 |
| 19Q4 (4) | 3.41 | 11466.67 | 0.0 | -0.15 | -121.13 | 0.0 | 0.89 | 126.18 | 0.0 | 0.05 | -28.57 | 0.0 | 3.26 | 379.41 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.48 | 54.17 | 0.0 | 1.23 | 29.47 | 0.0 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 256.39 | 8988.22 | 0.0 |
| 19Q3 (3) | -0.03 | -101.3 | 0.0 | 0.71 | 810.0 | 0.0 | -3.4 | -11433.33 | 0.0 | 0.07 | 177.78 | 0.0 | 0.68 | -69.23 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 100.0 | 0.0 | 0.30 | 257.74 | 0.0 | 0.96 | -21.31 | 0.0 | 0.95 | -10.38 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2.88 | -101.44 | 0.0 |
| 19Q2 (2) | 2.31 | 2000.0 | 0.0 | -0.1 | 16.67 | 0.0 | 0.03 | 103.03 | 0.0 | -0.09 | -1000.0 | 0.0 | 2.21 | 22200.0 | 0.0 | 0.01 | -66.67 | 0.0 | -0.01 | 0 | 0.0 | 0.08 | -61.37 | 0.0 | 1.22 | -21.79 | 0.0 | 1.06 | -13.82 | 0.0 | 0.08 | 14.29 | 0.0 | 0.01 | 0 | 0.0 | 200.87 | 2273.91 | 0.0 |
| 19Q1 (1) | 0.11 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.46 | 0.0 | 0.0 |
