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) | -0.91 | 0 | 0.19 | 0 | 0.4 | 0 | -0.5 | 0 | -0.72 | 0 | 0.34 | 161.54 | -0.05 | 0 | 0.82 | 257.98 | 3.26 | -47.08 | 2.35 | -53.0 | 0.61 | 17.31 | 0.01 | 0 | -30.64 | 0 |
| 2022 (9) | 7.54 | 450.36 | -1.84 | 0 | -1.97 | 0 | -0.54 | 0 | 5.7 | 338.46 | 0.13 | 225.0 | 0.01 | 0 | 0.23 | 188.65 | 6.16 | 68.31 | 5.0 | 71.82 | 0.52 | -20.0 | 0 | 0 | 136.59 | 254.95 |
| 2021 (8) | 1.37 | -44.98 | -0.07 | 0 | -1.79 | 0 | -0.06 | 0 | 1.3 | -44.44 | 0.04 | 0.0 | -0.03 | 0 | 0.08 | -26.94 | 3.66 | 57.08 | 2.91 | 36.62 | 0.65 | 3.17 | 0 | 0 | 38.48 | -57.34 |
| 2020 (7) | 2.49 | 53.7 | -0.15 | 0 | -0.56 | 0 | -0.15 | 0 | 2.34 | 48.1 | 0.04 | -20.0 | -0.15 | 0 | 0.11 | -30.48 | 2.33 | 42.94 | 2.13 | 76.03 | 0.63 | -5.97 | 0 | 0 | 90.22 | 4.7 |
| 2019 (6) | 1.62 | 95.18 | -0.04 | 0 | -0.66 | 0 | 0.57 | 90.0 | 1.58 | 159.02 | 0.05 | 66.67 | 0.02 | 0 | 0.16 | 41.07 | 1.63 | 79.12 | 1.21 | 63.51 | 0.67 | 644.44 | 0 | 0 | 86.17 | -13.83 |
| 2018 (5) | 0.83 | 88.64 | -0.22 | 0 | -0.86 | 0 | 0.3 | 650.0 | 0.61 | 64.86 | 0.03 | -40.0 | -0.09 | 0 | 0.11 | -41.34 | 0.91 | 3.41 | 0.74 | 29.82 | 0.09 | -10.0 | 0 | 0 | 100.00 | 54.55 |
| 2017 (4) | 0.44 | -73.65 | -0.07 | 0 | 0.03 | -40.0 | 0.04 | -20.0 | 0.37 | -75.17 | 0.05 | -70.59 | -0.02 | 0 | 0.19 | -68.68 | 0.88 | -55.1 | 0.57 | -57.46 | 0.1 | 25.0 | 0.01 | 0.0 | 64.71 | -44.59 |
| 2016 (3) | 1.67 | 81.52 | -0.18 | 0 | 0.05 | 0 | 0.05 | -28.57 | 1.49 | 50.51 | 0.17 | 325.0 | -0.01 | 0 | 0.60 | 310.61 | 1.96 | 43.07 | 1.34 | 52.27 | 0.08 | 14.29 | 0.01 | 0.0 | 116.78 | 21.86 |
| 2015 (2) | 0.92 | -1.08 | 0.07 | 0 | -0.79 | 0 | 0.07 | 0 | 0.99 | 33.78 | 0.04 | -33.33 | -0.02 | 0 | 0.15 | -41.27 | 1.37 | 90.28 | 0.88 | 104.65 | 0.07 | 0.0 | 0.01 | 0.0 | 95.83 | -47.45 |
| 2014 (1) | 0.93 | 102.17 | -0.19 | 0 | -0.62 | 0 | -0.09 | 0 | 0.74 | 29.82 | 0.06 | -45.45 | -0.01 | 0 | 0.25 | -47.15 | 0.72 | 84.62 | 0.43 | 53.57 | 0.07 | -12.5 | 0.01 | 0.0 | 182.35 | 46.68 |
| 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) | -0.45 | 69.8 | -116.98 | -0.73 | -258.7 | -82.5 | 1.34 | 283.56 | 274.03 | 0.57 | 242.5 | 173.08 | -1.18 | -14.56 | -152.44 | 0.3 | 650.0 | 0 | -0.01 | 0.0 | -200.0 | 1.96 | 417.8 | 0 | 1.3 | 145.28 | 1.56 | 0.91 | 75.0 | 15.19 | 0.18 | 0.0 | 100.0 | 0 | 0 | 0 | -41.28 | 80.6 | -113.71 |
| 23Q3 (19) | -1.49 | -60.22 | -153.6 | 0.46 | 866.67 | 132.17 | -0.73 | -421.43 | 53.8 | -0.4 | 47.37 | -2100.0 | -1.03 | -4.04 | -176.3 | 0.04 | 0 | -42.86 | -0.01 | 0 | 0.0 | 0.38 | 0 | -10.2 | 0.53 | -3.64 | -72.11 | 0.52 | 67.74 | -70.79 | 0.18 | 5.88 | 100.0 | 0 | 0 | 0 | -212.86 | -9.86 | -243.18 |
| 23Q2 (18) | -0.93 | -147.21 | -257.63 | -0.06 | -111.32 | -100.0 | -0.14 | -133.33 | -207.69 | -0.76 | -944.44 | -323.53 | -0.99 | -139.6 | -276.79 | 0 | 0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | 0 | -100.0 | 0.55 | -37.5 | -70.9 | 0.31 | -49.18 | -80.0 | 0.17 | 112.5 | 0.0 | 0 | 0 | 0 | -193.75 | -167.86 | -664.83 |
| 23Q1 (17) | 1.97 | -25.66 | 29.61 | 0.53 | 232.5 | 2550.0 | -0.06 | 92.21 | -125.0 | 0.09 | 111.54 | 175.0 | 2.5 | 11.11 | 62.34 | 0 | 0 | -100.0 | -0.03 | -400.0 | -250.0 | -0.00 | 0 | -100.0 | 0.88 | -31.25 | -19.27 | 0.61 | -22.78 | -30.68 | 0.08 | -11.11 | -52.94 | 0 | 0 | 0 | 285.51 | -5.19 | 97.23 |
| 22Q4 (16) | 2.65 | -4.68 | 273.24 | -0.4 | 72.03 | -700.0 | -0.77 | 51.27 | -67.39 | -0.78 | -4000.0 | -1075.0 | 2.25 | 66.67 | 240.91 | 0 | -100.0 | -100.0 | 0.01 | 200.0 | 133.33 | -0.00 | -100.0 | -100.0 | 1.28 | -32.63 | -0.78 | 0.79 | -55.62 | -21.78 | 0.09 | 0.0 | -47.06 | 0 | 0 | 0 | 301.14 | 102.56 | 400.48 |
| 22Q3 (15) | 2.78 | 371.19 | 1637.5 | -1.43 | -4666.67 | -2483.33 | -1.58 | -1315.38 | -16.18 | 0.02 | -94.12 | 115.38 | 1.35 | 141.07 | 513.64 | 0.07 | 250.0 | 0 | -0.01 | 0.0 | -125.0 | 0.42 | 222.19 | 0 | 1.9 | 0.53 | 86.27 | 1.78 | 14.84 | 117.07 | 0.09 | -47.06 | -47.06 | 0 | 0 | 0 | 148.66 | 333.39 | 819.85 |
| 22Q2 (14) | 0.59 | -61.18 | 321.43 | -0.03 | -250.0 | 62.5 | 0.13 | -45.83 | -18.75 | 0.34 | 383.33 | 187.18 | 0.56 | -63.64 | 833.33 | 0.02 | -50.0 | 0.0 | -0.01 | -150.0 | 75.0 | 0.13 | -58.08 | -25.7 | 1.89 | 73.39 | 142.31 | 1.55 | 76.14 | 154.1 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 34.30 | -76.3 | 88.66 |
| 22Q1 (13) | 1.52 | 114.08 | 310.81 | 0.02 | 140.0 | 0 | 0.24 | 152.17 | 271.43 | -0.12 | -250.0 | -131.58 | 1.54 | 133.33 | 316.22 | 0.04 | 300.0 | 0 | 0.02 | 166.67 | 100.0 | 0.31 | 373.95 | 0 | 1.09 | -15.5 | 87.93 | 0.88 | -12.87 | 83.33 | 0.17 | 0.0 | 13.33 | 0 | 0 | 0 | 144.76 | 140.59 | 146.49 |
| 21Q4 (12) | 0.71 | 343.75 | 473.68 | -0.05 | -183.33 | 16.67 | -0.46 | 66.18 | -253.85 | 0.08 | 161.54 | 121.62 | 0.66 | 200.0 | 364.0 | 0.01 | 0 | -50.0 | -0.03 | -175.0 | 25.0 | 0.07 | 0 | -65.9 | 1.29 | 26.47 | 101.56 | 1.01 | 23.17 | 62.9 | 0.17 | 0.0 | 21.43 | 0 | 0 | 0 | 60.17 | 272.3 | 340.68 |
| 21Q3 (11) | 0.16 | 14.29 | -87.6 | 0.06 | 175.0 | 150.0 | -1.36 | -950.0 | -83.78 | -0.13 | 66.67 | -1200.0 | 0.22 | 266.67 | -81.2 | 0 | -100.0 | -100.0 | 0.04 | 200.0 | 136.36 | -0.00 | -100.0 | -100.0 | 1.02 | 30.77 | 64.52 | 0.82 | 34.43 | 32.26 | 0.17 | 6.25 | 6.25 | 0 | 0 | 0 | 16.16 | -11.11 | -90.23 |
| 21Q2 (10) | 0.14 | -62.16 | -84.95 | -0.08 | 0 | -900.0 | 0.16 | 214.29 | 194.12 | -0.39 | -202.63 | -143.75 | 0.06 | -83.78 | -93.62 | 0.02 | 0 | 100.0 | -0.04 | -500.0 | -500.0 | 0.18 | 0 | 76.76 | 0.78 | 34.48 | 20.0 | 0.61 | 27.08 | 7.02 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0 | 18.18 | -69.04 | -85.73 |
| 21Q1 (9) | 0.37 | 294.74 | -19.57 | 0 | 100.0 | -100.0 | -0.14 | -7.69 | -129.17 | 0.38 | 202.7 | -2.56 | 0.37 | 248.0 | -22.92 | 0 | -100.0 | 0 | 0.01 | 125.0 | 0 | -0.00 | -100.0 | 0 | 0.58 | -9.38 | 34.88 | 0.48 | -22.58 | 45.45 | 0.15 | 7.14 | -6.25 | 0 | 0 | 0 | 58.73 | 334.92 | -37.44 |
| 20Q4 (8) | -0.19 | -114.73 | -733.33 | -0.06 | 50.0 | -100.0 | -0.13 | 82.43 | -85.71 | -0.37 | -3600.0 | 0.0 | -0.25 | -121.37 | 0 | 0.02 | 0.0 | 0 | -0.04 | 63.64 | -233.33 | 0.19 | -15.44 | 0 | 0.64 | 3.23 | 3.23 | 0.62 | 0.0 | 34.78 | 0.14 | -12.5 | -12.5 | 0 | 0 | 0 | -25.00 | -115.12 | -616.67 |
| 20Q3 (7) | 1.29 | 38.71 | 24.04 | -0.12 | -1300.0 | -1300.0 | -0.74 | -335.29 | -51.02 | -0.01 | 93.75 | -101.54 | 1.17 | 24.47 | 11.43 | 0.02 | 100.0 | -60.0 | -0.11 | -1200.0 | -1200.0 | 0.23 | 129.22 | -59.22 | 0.62 | -4.62 | 19.23 | 0.62 | 8.77 | 51.22 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 165.38 | 29.82 | -7.77 |
| 20Q2 (6) | 0.93 | 102.17 | 132.5 | 0.01 | -50.0 | 200.0 | -0.17 | -135.42 | -440.0 | -0.16 | -141.03 | -150.0 | 0.94 | 95.83 | 141.03 | 0.01 | 0 | 0 | 0.01 | 0 | 200.0 | 0.10 | 0 | 0 | 0.65 | 51.16 | 132.14 | 0.57 | 72.73 | 185.0 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 127.40 | 35.71 | 17.84 |
| 20Q1 (5) | 0.46 | 1433.33 | 228.57 | 0.02 | 166.67 | 300.0 | 0.48 | 785.71 | 420.0 | 0.39 | 205.41 | 1400.0 | 0.48 | 0 | 269.23 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 0.43 | -30.65 | 104.76 | 0.33 | -28.26 | 135.71 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 93.88 | 1840.14 | 107.87 |
| 19Q4 (4) | 0.03 | -97.12 | 0.0 | -0.03 | -400.0 | 0.0 | -0.07 | 85.71 | 0.0 | -0.37 | -156.92 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.03 | 200.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.62 | 19.23 | 0.0 | 0.46 | 12.2 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0.0 | 4.84 | -97.3 | 0.0 |
| 19Q3 (3) | 1.04 | 160.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.49 | -1080.0 | 0.0 | 0.65 | 103.12 | 0.0 | 1.05 | 169.23 | 0.0 | 0.05 | 0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.56 | 0 | 0.0 | 0.52 | 85.71 | 0.0 | 0.41 | 105.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 179.31 | 65.86 | 0.0 |
| 19Q2 (2) | 0.4 | 185.71 | 0.0 | -0.01 | 0.0 | 0.0 | 0.05 | 133.33 | 0.0 | 0.32 | 1166.67 | 0.0 | 0.39 | 200.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.28 | 33.33 | 0.0 | 0.2 | 42.86 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 108.11 | 139.38 | 0.0 |
| 19Q1 (1) | 0.14 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 45.16 | 0.0 | 0.0 |
