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) | 2.47 | 8.81 | -2.19 | 0 | -0.77 | 0 | 0.07 | 0 | 0.28 | -84.78 | 2.15 | 400.0 | 0 | 0 | 11.70 | 328.73 | 2.8 | 33.33 | 2.52 | 40.0 | 0.5 | 28.21 | 0.03 | 50.0 | 80.98 | -21.16 |
| 2022 (9) | 2.27 | 146.74 | -0.43 | 0 | -1.27 | 0 | -0.01 | 0 | 1.84 | 162.86 | 0.43 | 115.0 | 0 | 0 | 2.73 | 84.85 | 2.1 | 70.73 | 1.8 | 30.43 | 0.39 | 30.0 | 0.02 | 0.0 | 102.71 | 89.8 |
| 2021 (8) | 0.92 | -48.31 | -0.22 | 0 | -0.53 | 0 | -0.02 | 0 | 0.7 | -52.05 | 0.2 | -33.33 | 0 | 0 | 1.48 | -32.3 | 1.23 | 28.12 | 1.38 | 56.82 | 0.3 | -21.05 | 0.02 | 0 | 54.12 | -61.69 |
| 2020 (7) | 1.78 | 91.4 | -0.32 | 0 | -1.61 | 0 | -0.03 | 0 | 1.46 | 217.39 | 0.3 | -36.17 | 0 | 0 | 2.18 | -36.63 | 0.96 | 52.38 | 0.88 | 14.29 | 0.38 | -5.0 | 0 | 0 | 141.27 | 77.73 |
| 2019 (6) | 0.93 | 3.33 | -0.47 | 0 | -0.27 | 0 | -0.04 | 0 | 0.46 | -14.81 | 0.47 | 34.29 | 0 | 0 | 3.44 | 28.68 | 0.63 | -33.68 | 0.77 | -7.23 | 0.4 | 42.86 | 0 | 0 | 79.49 | -1.97 |
| 2018 (5) | 0.9 | 13.92 | -0.36 | 0 | -0.51 | 0 | 0.01 | 0 | 0.54 | -6.9 | 0.35 | 66.67 | 0 | 0 | 2.67 | 65.14 | 0.95 | 30.14 | 0.83 | 15.28 | 0.28 | -26.32 | 0 | 0 | 81.08 | 12.9 |
| 2017 (4) | 0.79 | 51.92 | -0.21 | 0 | -0.88 | 0 | -0.36 | 0 | 0.58 | 346.15 | 0.21 | -48.78 | 0 | 0 | 1.62 | -48.27 | 0.73 | 37.74 | 0.72 | 22.03 | 0.38 | -20.83 | 0 | 0 | 71.82 | 47.78 |
| 2016 (3) | 0.52 | -42.86 | -0.39 | 0 | -0.86 | 0 | -0.25 | 0 | 0.13 | 62.5 | 0.41 | -25.45 | 0 | 0 | 3.13 | -21.7 | 0.53 | 1.92 | 0.59 | -26.25 | 0.48 | -2.04 | 0 | 0 | 48.60 | -31.11 |
| 2015 (2) | 0.91 | -8.08 | -0.83 | 0 | -0.44 | 0 | -0.03 | 0 | 0.08 | -86.89 | 0.55 | 41.03 | 0 | 0 | 4.00 | 37.95 | 0.52 | 0.0 | 0.8 | 17.65 | 0.49 | 28.95 | 0 | 0 | 70.54 | -24.47 |
| 2014 (1) | 0.99 | -45.9 | -0.38 | 0 | -0.08 | 0 | -0.1 | 0 | 0.61 | -59.06 | 0.39 | 18.18 | 0 | 0 | 2.90 | 17.3 | 0.52 | 62.5 | 0.68 | 44.68 | 0.38 | 2.7 | 0 | 0 | 93.40 | -57.13 |
| 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) | 0.01 | 112.5 | -75.0 | -1.55 | -1622.22 | -1837.5 | 1.0 | 203.09 | 132.56 | 0.05 | 400.0 | 400.0 | -1.54 | -805.88 | -3750.0 | 1.55 | 1622.22 | 1837.5 | 0 | 0 | 0 | 26.32 | 894.15 | 1696.05 | 1.22 | 454.55 | 7.02 | 1.05 | 452.63 | 11.7 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | 0.84 | 103.47 | -77.73 |
| 23Q3 (19) | -0.08 | -121.05 | -150.0 | -0.09 | 62.5 | -12.5 | -0.97 | -288.0 | -18.29 | 0.01 | -75.0 | -66.67 | -0.17 | -221.43 | -312.5 | 0.09 | -75.68 | 0.0 | 0 | -100.0 | 0 | 2.65 | -68.38 | 5.29 | 0.22 | -67.65 | -48.84 | 0.19 | -69.35 | -48.65 | 0.13 | 0.0 | 30.0 | 0.01 | 0.0 | 0.0 | -24.24 | -148.48 | -172.73 |
| 23Q2 (18) | 0.38 | -82.41 | 5.56 | -0.24 | 20.0 | -200.0 | -0.25 | 54.55 | 30.56 | 0.04 | 233.33 | 150.0 | 0.14 | -92.47 | -50.0 | 0.37 | 184.62 | 362.5 | 0.14 | 200.0 | 0 | 8.37 | 201.36 | 196.13 | 0.68 | -1.45 | 423.08 | 0.62 | -6.06 | 376.92 | 0.13 | 18.18 | 44.44 | 0.01 | 0.0 | 0.0 | 50.00 | -81.94 | -68.06 |
| 23Q1 (17) | 2.16 | 5300.0 | 26.32 | -0.3 | -275.0 | -57.89 | -0.55 | -227.91 | -5.77 | -0.03 | -400.0 | -175.0 | 1.86 | 4750.0 | 22.37 | 0.13 | 62.5 | -27.78 | -0.14 | 0 | 0 | 2.78 | 89.58 | -40.12 | 0.69 | -39.47 | 72.5 | 0.66 | -29.79 | 83.33 | 0.11 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | 276.92 | 7238.46 | -25.51 |
| 22Q4 (16) | 0.04 | -75.0 | -91.84 | -0.08 | 0.0 | -14.29 | 0.43 | 152.44 | 167.19 | 0.01 | -66.67 | -66.67 | -0.04 | -150.0 | -109.52 | 0.08 | -11.11 | 14.29 | 0 | 0 | 0 | 1.47 | -41.72 | 12.82 | 1.14 | 165.12 | -1.72 | 0.94 | 154.05 | -6.93 | 0.11 | 10.0 | 37.5 | 0.01 | 0.0 | 0 | 3.77 | -88.68 | -91.61 |
| 22Q3 (15) | 0.16 | -55.56 | 110.06 | -0.08 | 0.0 | -14.29 | -0.82 | -127.78 | -224.24 | 0.03 | 137.5 | 400.0 | 0.08 | -71.43 | 104.82 | 0.09 | 12.5 | 50.0 | 0 | 0 | 0 | 2.51 | -11.07 | -10.34 | 0.43 | 230.77 | 338.89 | 0.37 | 184.62 | 311.11 | 0.1 | 11.11 | 42.86 | 0.01 | 0.0 | 0 | 33.33 | -78.7 | 103.35 |
| 22Q2 (14) | 0.36 | -78.95 | -62.11 | -0.08 | 57.89 | -33.33 | -0.36 | 30.77 | -71.43 | -0.08 | -300.0 | -100.0 | 0.28 | -81.58 | -68.54 | 0.08 | -55.56 | 33.33 | 0 | 0 | 0 | 2.83 | -39.07 | -2.47 | 0.13 | -67.5 | 176.47 | 0.13 | -63.89 | 230.0 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | 156.52 | -57.89 | 0 |
| 22Q1 (13) | 1.71 | 248.98 | 59.81 | -0.19 | -171.43 | -850.0 | -0.52 | 18.75 | -52.94 | 0.04 | 33.33 | 0 | 1.52 | 261.9 | 44.76 | 0.18 | 157.14 | 800.0 | 0 | 0 | 0 | 4.64 | 257.22 | 813.92 | 0.4 | -65.52 | -4.76 | 0.36 | -64.36 | -5.26 | 0.09 | 12.5 | 12.5 | 0.01 | 0 | 0 | 371.74 | 726.93 | 59.81 |
| 21Q4 (12) | 0.49 | 130.82 | -26.87 | -0.07 | 0.0 | 22.22 | -0.64 | -196.97 | -4.92 | 0.03 | 400.0 | -25.0 | 0.42 | 125.3 | -27.59 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 1.30 | -53.68 | -9.65 | 1.16 | 744.44 | 34.88 | 1.01 | 1022.22 | 38.36 | 0.08 | 14.29 | -11.11 | 0 | 0 | 0 | 44.95 | 104.52 | -44.98 |
| 21Q3 (11) | -1.59 | -267.37 | -3280.0 | -0.07 | -16.67 | -40.0 | 0.66 | 414.29 | 447.37 | -0.01 | 75.0 | 75.0 | -1.66 | -286.52 | 0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 2.80 | -3.27 | 52.52 | -0.18 | -5.88 | -550.0 | 0.09 | 190.0 | 50.0 | 0.07 | -12.5 | -22.22 | 0 | 0 | 0 | -993.75 | 0 | -3081.25 |
| 21Q2 (10) | 0.95 | -11.21 | 465.38 | -0.06 | -200.0 | 40.0 | -0.21 | 38.24 | -150.0 | -0.04 | 0 | -300.0 | 0.89 | -15.24 | 347.22 | 0.06 | 200.0 | -40.0 | 0 | 0 | 0 | 2.90 | 471.01 | -9.86 | -0.17 | -140.48 | -241.67 | -0.1 | -126.32 | -176.92 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (9) | 1.07 | 59.7 | -18.94 | -0.02 | 77.78 | 75.0 | -0.34 | 44.26 | 72.36 | 0 | -100.0 | 100.0 | 1.05 | 81.03 | -15.32 | 0.02 | -71.43 | -75.0 | 0 | 0 | 0 | 0.51 | -64.68 | -80.52 | 0.42 | -51.16 | 800.0 | 0.38 | -47.95 | 1050.0 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | 232.61 | 184.69 | -89.43 |
| 20Q4 (8) | 0.67 | 1240.0 | 644.44 | -0.09 | -80.0 | 35.71 | -0.61 | -221.05 | -317.86 | 0.04 | 200.0 | -20.0 | 0.58 | 0 | 1260.0 | 0.07 | 40.0 | -50.0 | 0 | 0 | 0 | 1.44 | -21.81 | -54.52 | 0.86 | 2050.0 | 62.26 | 0.73 | 1116.67 | 58.7 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | 81.71 | 145.12 | 417.48 |
| 20Q3 (7) | 0.05 | 119.23 | 113.16 | -0.05 | 50.0 | 54.55 | -0.19 | -145.24 | -1050.0 | -0.04 | -300.0 | -100.0 | 0 | 100.0 | 100.0 | 0.05 | -50.0 | -54.55 | 0 | 0 | 0 | 1.84 | -42.83 | -57.39 | 0.04 | -66.67 | 125.0 | 0.06 | -53.85 | 150.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 33.33 | 128.21 | 0 |
| 20Q2 (6) | -0.26 | -119.7 | -121.31 | -0.1 | -25.0 | 9.09 | 0.42 | 134.15 | 153.16 | -0.01 | 66.67 | -101.41 | -0.36 | -129.03 | -132.43 | 0.1 | 25.0 | -16.67 | 0 | 0 | 0 | 3.22 | 23.39 | -13.72 | 0.12 | 300.0 | -29.41 | 0.13 | 425.0 | -7.14 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | -118.18 | -105.37 | -122.28 |
| 20Q1 (5) | 1.32 | 1366.67 | 0 | -0.08 | 42.86 | 20.0 | -1.23 | -539.29 | -659.09 | -0.03 | -160.0 | 96.15 | 1.24 | 2580.0 | 1340.0 | 0.08 | -42.86 | -20.0 | 0 | 0 | 0 | 2.61 | -17.54 | -9.84 | -0.06 | -111.32 | -175.0 | -0.04 | -108.7 | -113.79 | 0.1 | -9.09 | 11.11 | 0 | 0 | 0 | 2200.00 | 13833.33 | 0 |
| 19Q4 (4) | 0.09 | 123.68 | 0.0 | -0.14 | -27.27 | 0.0 | 0.28 | 1300.0 | 0.0 | 0.05 | 350.0 | 0.0 | -0.05 | 89.8 | 0.0 | 0.14 | 27.27 | 0.0 | 0 | 0 | 0.0 | 3.16 | -26.74 | 0.0 | 0.53 | 431.25 | 0.0 | 0.46 | 483.33 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 15.79 | 0 | 0.0 |
| 19Q3 (3) | -0.38 | -131.15 | 0.0 | -0.11 | 0.0 | 0.0 | 0.02 | 102.53 | 0.0 | -0.02 | -102.82 | 0.0 | -0.49 | -144.14 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 4.31 | 15.75 | 0.0 | -0.16 | -194.12 | 0.0 | -0.12 | -185.71 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 1.22 | 0 | 0.0 | -0.11 | -10.0 | 0.0 | -0.79 | -459.09 | 0.0 | 0.71 | 191.03 | 0.0 | 1.11 | 1210.0 | 0.0 | 0.12 | 20.0 | 0.0 | 0 | 0 | 0.0 | 3.73 | 28.94 | 0.0 | 0.17 | 112.5 | 0.0 | 0.14 | -51.72 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 530.43 | 0 | 0.0 |
| 19Q1 (1) | 0 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
