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) | 2.05 | -61.32 | -0.08 | 0 | -4.38 | 0 | -0.03 | 0 | 1.97 | -61.14 | 0.11 | -57.69 | 0 | 0 | 0.61 | -39.78 | 3.54 | -40.3 | 2.93 | -38.7 | 0.21 | 0.0 | 0.02 | 0.0 | 64.87 | -38.68 |
| 2022 (9) | 5.3 | 22.97 | -0.23 | 0 | -2.32 | 0 | 0 | 0 | 5.07 | 37.77 | 0.26 | -60.0 | -0.01 | 0 | 1.01 | -68.45 | 5.93 | 67.51 | 4.78 | 77.7 | 0.21 | -8.7 | 0.02 | 0.0 | 105.79 | -27.84 |
| 2021 (8) | 4.31 | 69.02 | -0.63 | 0 | -1.57 | 0 | 0.02 | 0 | 3.68 | 37.83 | 0.65 | 550.0 | 0 | 0 | 3.21 | 345.33 | 3.54 | 74.38 | 2.69 | 52.84 | 0.23 | -4.17 | 0.02 | 0.0 | 146.60 | 16.13 |
| 2020 (7) | 2.55 | 129.73 | 0.12 | 0 | -0.6 | 0 | 0 | 0 | 2.67 | 225.61 | 0.1 | -76.74 | 0 | 0 | 0.72 | -80.64 | 2.03 | 202.99 | 1.76 | 131.58 | 0.24 | -7.69 | 0.02 | -33.33 | 126.24 | 19.41 |
| 2019 (6) | 1.11 | 15.62 | -0.29 | 0 | -0.51 | 0 | 0 | 0 | 0.82 | -11.83 | 0.43 | 1333.33 | 0 | 0 | 3.73 | 1312.22 | 0.67 | 11.67 | 0.76 | 28.81 | 0.26 | -3.7 | 0.03 | 0.0 | 105.71 | -1.99 |
| 2018 (5) | 0.96 | 57.38 | -0.03 | 0 | -1.11 | 0 | -0.3 | 0 | 0.93 | 116.28 | 0.03 | -76.92 | 0 | 0 | 0.26 | -83.97 | 0.6 | 200.0 | 0.59 | 145.83 | 0.27 | 0.0 | 0.03 | 50.0 | 107.87 | -6.28 |
| 2017 (4) | 0.61 | 165.22 | -0.18 | 0 | -0.66 | 0 | 0.18 | 0 | 0.43 | 0 | 0.13 | -53.57 | 0 | 0 | 1.65 | -46.64 | 0.2 | -78.49 | 0.24 | -67.57 | 0.27 | -12.9 | 0.02 | 100.0 | 115.09 | 430.43 |
| 2016 (3) | 0.23 | -88.14 | -0.39 | 0 | -0.87 | 0 | -0.29 | 0 | -0.16 | 0 | 0.28 | 33.33 | 0 | 0 | 3.08 | 34.95 | 0.93 | -7.0 | 0.74 | -23.71 | 0.31 | -13.89 | 0.01 | 0.0 | 21.70 | -85.01 |
| 2015 (2) | 1.94 | 361.9 | -0.19 | 0 | -0.62 | 0 | 0.38 | 0 | 1.75 | 3400.0 | 0.21 | -22.22 | 0 | 0 | 2.29 | -22.31 | 1.0 | 42.86 | 0.97 | 40.58 | 0.36 | 5.88 | 0.01 | 0.0 | 144.78 | 258.49 |
| 2014 (1) | 0.42 | -70.63 | -0.37 | 0 | -0.89 | 0 | -0.03 | 0 | 0.05 | -94.68 | 0.27 | -48.08 | 0 | 0 | 2.94 | -46.78 | 0.7 | -24.73 | 0.69 | -30.3 | 0.34 | 13.33 | 0.01 | 0.0 | 40.38 | -63.29 |
| 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) | 0.98 | -20.97 | -38.36 | 0.03 | 0.0 | 137.5 | -0.01 | 99.77 | 0.0 | 0.04 | 166.67 | 100.0 | 1.01 | -20.47 | -33.11 | 0.04 | 100.0 | -42.86 | 0 | 0 | 100.0 | 0.99 | 73.76 | -29.56 | 0.82 | 9.33 | -39.26 | 0.66 | -4.35 | -40.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 136.11 | -17.67 | -0.7 |
| 23Q3 (19) | 1.24 | 629.41 | -60.88 | 0.03 | 400.0 | 175.0 | -4.36 | -43500.0 | -90.39 | -0.06 | 0 | -100.0 | 1.27 | 693.75 | -59.42 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.57 | 0 | 222.51 | 0.75 | -40.94 | -48.28 | 0.69 | -30.3 | -43.9 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 165.33 | 921.18 | -32.72 |
| 23Q2 (18) | 0.17 | 151.52 | 128.81 | -0.01 | 92.31 | 94.12 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 0.16 | 134.78 | 121.05 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 1.27 | 81.43 | -19.62 | 0.99 | 67.8 | -17.5 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 16.19 | 131.89 | 134.58 |
| 23Q1 (17) | -0.33 | -120.75 | -128.95 | -0.13 | -62.5 | -316.67 | -0.01 | 0.0 | 0.0 | -0.01 | -150.0 | -125.0 | -0.46 | -130.46 | -138.33 | 0.05 | -28.57 | 0 | 0 | 100.0 | 100.0 | 1.02 | -27.11 | 0 | 0.7 | -48.15 | -54.84 | 0.59 | -46.36 | -52.8 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -50.77 | -137.04 | -158.34 |
| 22Q4 (16) | 1.59 | -49.84 | -52.54 | -0.08 | -100.0 | 82.61 | -0.01 | 99.56 | 75.0 | 0.02 | 166.67 | 200.0 | 1.51 | -51.76 | -47.75 | 0.07 | 600.0 | -85.42 | -0.01 | 0 | 0 | 1.41 | 695.58 | -86.09 | 1.35 | -6.9 | 11.57 | 1.1 | -10.57 | 25.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 137.07 | -44.22 | -61.54 |
| 22Q3 (15) | 3.17 | 637.29 | 890.62 | -0.04 | 76.47 | 50.0 | -2.29 | -22800.0 | -53.69 | -0.03 | 0.0 | -175.0 | 3.13 | 511.84 | 1204.17 | 0.01 | -94.44 | 0.0 | 0 | -100.0 | 0 | 0.18 | -91.09 | 7.95 | 1.45 | -8.23 | 30.63 | 1.23 | 2.5 | 44.71 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 245.74 | 624.79 | 598.81 |
| 22Q2 (14) | -0.59 | -151.75 | -175.64 | -0.17 | -383.33 | -325.0 | -0.01 | 0.0 | 75.0 | -0.03 | -175.0 | 0 | -0.76 | -163.33 | -202.7 | 0.18 | 0 | 80.0 | 0.01 | 200.0 | 0 | 1.98 | 0 | 5.86 | 1.58 | 1.94 | 172.41 | 1.2 | -4.0 | 126.42 | 0.05 | 0.0 | -37.5 | 0.01 | 0.0 | 0.0 | -46.83 | -153.81 | -137.22 |
| 22Q1 (13) | 1.14 | -65.97 | 914.29 | 0.06 | 113.04 | 220.0 | -0.01 | 75.0 | 0 | 0.04 | 300.0 | 300.0 | 1.2 | -58.48 | 731.58 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.55 | 28.1 | 142.19 | 1.25 | 42.05 | 190.7 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 87.02 | -75.58 | 404.58 |
| 21Q4 (12) | 3.35 | 946.88 | 45.02 | -0.46 | -475.0 | -370.59 | -0.04 | 97.32 | 0 | -0.02 | -150.0 | -300.0 | 2.89 | 1104.17 | 16.53 | 0.48 | 4700.0 | 2300.0 | 0 | 0 | 0 | 10.11 | 6074.32 | 1461.26 | 1.21 | 9.01 | 65.75 | 0.88 | 3.53 | 20.55 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 356.38 | 913.46 | 21.88 |
| 21Q3 (11) | 0.32 | -58.97 | 6.67 | -0.08 | -100.0 | -100.0 | -1.49 | -3625.0 | -79.52 | 0.04 | 0 | 200.0 | 0.24 | -67.57 | -7.69 | 0.01 | -90.0 | -80.0 | 0 | 0 | 0 | 0.16 | -91.26 | -91.85 | 1.11 | 91.38 | 217.14 | 0.85 | 60.38 | 226.92 | 0.05 | -37.5 | 0.0 | 0.01 | 0.0 | 0 | 35.16 | -72.05 | -63.66 |
| 21Q2 (10) | 0.78 | 657.14 | 700.0 | -0.04 | 20.0 | -500.0 | -0.04 | 0 | -117.39 | 0 | -100.0 | -100.0 | 0.74 | 489.47 | 716.67 | 0.1 | 100.0 | 0 | 0 | 0 | 0 | 1.87 | 50.94 | 0 | 0.58 | -9.38 | -6.45 | 0.53 | 23.26 | -3.64 | 0.08 | 60.0 | 33.33 | 0.01 | 0.0 | 0.0 | 125.81 | 540.32 | 700.0 |
| 21Q1 (9) | -0.14 | -106.06 | -275.0 | -0.05 | -129.41 | -66.67 | 0 | 0 | 100.0 | 0.01 | 0.0 | 0.0 | -0.19 | -107.66 | -480.0 | 0.05 | 150.0 | 66.67 | 0 | 0 | 0 | 1.24 | 91.69 | 59.22 | 0.64 | -12.33 | 93.94 | 0.43 | -41.1 | 86.96 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -28.57 | -109.77 | -207.14 |
| 20Q4 (8) | 2.31 | 670.0 | 20.31 | 0.17 | 525.0 | 70.0 | 0 | 100.0 | 100.0 | 0.01 | 125.0 | -50.0 | 2.48 | 853.85 | 22.77 | 0.02 | -60.0 | -75.0 | 0 | 0 | 0 | 0.65 | -67.77 | -79.85 | 0.73 | 108.57 | 386.67 | 0.73 | 180.77 | 217.39 | 0.05 | 0.0 | -28.57 | 0.01 | 0 | 0.0 | 292.41 | 202.15 | -52.79 |
| 20Q3 (7) | 0.3 | 330.77 | 137.04 | -0.04 | -500.0 | -300.0 | -0.83 | -460.87 | -361.11 | -0.04 | -500.0 | -100.0 | 0.26 | 316.67 | 131.71 | 0.05 | 0 | 400.0 | 0 | 0 | 0 | 2.01 | 0 | 235.34 | 0.35 | -43.55 | 1066.67 | 0.26 | -52.73 | 766.67 | 0.05 | -16.67 | -28.57 | 0 | -100.0 | -100.0 | 96.77 | 561.54 | 113.14 |
| 20Q2 (6) | -0.13 | -262.5 | -18.18 | 0.01 | 133.33 | 103.23 | 0.23 | 2400.0 | 109.09 | 0.01 | 0.0 | 0.0 | -0.12 | -340.0 | 71.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.62 | 87.88 | 58.97 | 0.55 | 139.13 | 61.76 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | -20.97 | -178.63 | 19.94 |
| 20Q1 (5) | 0.08 | -95.83 | -27.27 | -0.03 | -130.0 | 57.14 | -0.01 | 97.62 | 0.0 | 0.01 | -50.0 | 0 | 0.05 | -97.52 | 25.0 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0 | 0.78 | -75.75 | -33.77 | 0.33 | 120.0 | 266.67 | 0.23 | 0.0 | 35.29 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 26.67 | -95.69 | -41.82 |
| 19Q4 (4) | 1.92 | 337.04 | 0.0 | 0.1 | 1100.0 | 0.0 | -0.42 | -133.33 | 0.0 | 0.02 | 200.0 | 0.0 | 2.02 | 346.34 | 0.0 | 0.08 | 700.0 | 0.0 | 0 | 0 | 0.0 | 3.21 | 436.55 | 0.0 | 0.15 | 400.0 | 0.0 | 0.23 | 666.67 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 619.35 | 184.11 | 0.0 |
| 19Q3 (3) | -0.81 | -636.36 | 0.0 | -0.01 | 96.77 | 0.0 | -0.18 | -263.64 | 0.0 | -0.02 | -300.0 | 0.0 | -0.82 | -95.24 | 0.0 | 0.01 | -96.77 | 0.0 | 0 | 0 | 0.0 | 0.60 | -90.65 | 0.0 | 0.03 | -92.31 | 0.0 | 0.03 | -91.18 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -736.36 | -2711.57 | 0.0 |
| 19Q2 (2) | -0.11 | -200.0 | 0.0 | -0.31 | -342.86 | 0.0 | 0.11 | 1200.0 | 0.0 | 0.01 | 0 | 0.0 | -0.42 | -1150.0 | 0.0 | 0.31 | 933.33 | 0.0 | 0 | 0 | 0.0 | 6.40 | 444.42 | 0.0 | 0.39 | 333.33 | 0.0 | 0.34 | 100.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | -26.19 | -157.14 | 0.0 |
| 19Q1 (1) | 0.11 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 45.83 | 0.0 | 0.0 |
