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) | 2.93 | -30.73 | -0.36 | 0 | -3.46 | 0 | -0.39 | 0 | 2.57 | -74.4 | 0.22 | -4.35 | 0.06 | 0 | 2.48 | 43.8 | 2.49 | -47.69 | 2.3 | -44.71 | 0.19 | 11.76 | 0.15 | 87.5 | 110.98 | 15.71 |
| 2022 (9) | 4.23 | -12.6 | 5.81 | 0 | -3.13 | 0 | 0.6 | -53.85 | 10.04 | 617.14 | 0.23 | 155.56 | -0.05 | 0 | 1.72 | 152.3 | 4.76 | 3.93 | 4.16 | 8.33 | 0.17 | 0.0 | 0.08 | -27.27 | 95.92 | -18.35 |
| 2021 (8) | 4.84 | 112.28 | -3.44 | 0 | 3.39 | 0 | 1.3 | 225.0 | 1.4 | -32.04 | 0.09 | 350.0 | 0.06 | 0 | 0.68 | 147.53 | 4.58 | 144.92 | 3.84 | 141.51 | 0.17 | 88.89 | 0.11 | 22.22 | 117.48 | -8.8 |
| 2020 (7) | 2.28 | 4.59 | -0.22 | 0 | -1.72 | 0 | 0.4 | 8.11 | 2.06 | 296.15 | 0.02 | 0.0 | -0.19 | 0 | 0.28 | -0.28 | 1.87 | 14.02 | 1.59 | 11.97 | 0.09 | 0.0 | 0.09 | 0.0 | 128.81 | -5.46 |
| 2019 (6) | 2.18 | 11.22 | -1.66 | 0 | -1.1 | 0 | 0.37 | 131.25 | 0.52 | -70.29 | 0.02 | 100.0 | -0.09 | 0 | 0.28 | 79.25 | 1.64 | 30.16 | 1.42 | 17.36 | 0.09 | -43.75 | 0.09 | -64.0 | 136.25 | 12.61 |
| 2018 (5) | 1.96 | 18.07 | -0.21 | 0 | -0.97 | 0 | 0.16 | -40.74 | 1.75 | 66.67 | 0.01 | -80.0 | -0.03 | 0 | 0.15 | -78.4 | 1.26 | 0.8 | 1.21 | 22.22 | 0.16 | -27.27 | 0.25 | -26.47 | 120.99 | 12.97 |
| 2017 (4) | 1.66 | 10.67 | -0.61 | 0 | -0.53 | 0 | 0.27 | 350.0 | 1.05 | 25.0 | 0.05 | 0 | -0.07 | 0 | 0.71 | 0 | 1.25 | 68.92 | 0.99 | 59.68 | 0.22 | 10.0 | 0.34 | 0.0 | 107.10 | -17.18 |
| 2016 (3) | 1.5 | 56.25 | -0.66 | 0 | -0.73 | 0 | 0.06 | -57.14 | 0.84 | 0 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | 0.74 | 2.78 | 0.62 | 0.0 | 0.2 | 11.11 | 0.34 | 0.0 | 129.31 | 53.56 |
| 2015 (2) | 0.96 | 4.35 | -1.5 | 0 | -0.97 | 0 | 0.14 | 0 | -0.54 | 0 | 0.03 | 0 | -0.11 | 0 | 0.48 | 0 | 0.72 | 16.13 | 0.62 | -6.06 | 0.18 | -5.26 | 0.34 | 41.67 | 84.21 | -0.23 |
| 2014 (1) | 0.92 | -52.33 | 0.03 | 0 | -0.7 | 0 | -0.16 | 0 | 0.95 | -10.38 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | 0.62 | -39.81 | 0.66 | -35.92 | 0.19 | -13.64 | 0.24 | 0.0 | 84.40 | -34.84 |
| 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) | 0.92 | 61.4 | -53.54 | -0.11 | -22.22 | 31.25 | 0 | 100.0 | 0 | 0.24 | 144.44 | -42.86 | 0.81 | 68.75 | -55.49 | 0.19 | 0 | 280.0 | 0.13 | 262.5 | 533.33 | 7.76 | 0 | 376.16 | 0.72 | 22.03 | -33.33 | 0.66 | 15.79 | -26.67 | 0.04 | -20.0 | -20.0 | 0.04 | 0.0 | -33.33 | 124.32 | 43.95 | -36.58 |
| 23Q3 (19) | 0.57 | 23.91 | 18.75 | -0.09 | -125.0 | -102.4 | -3.46 | 0 | -10.9 | -0.54 | -170.0 | -125.0 | 0.48 | 14.29 | -88.65 | 0 | 0 | -100.0 | -0.08 | 0 | -166.67 | -0.00 | 0 | -100.0 | 0.59 | -3.28 | -45.37 | 0.57 | -5.0 | -43.56 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 300.0 | 86.36 | 29.55 | 92.52 |
| 23Q2 (18) | 0.46 | -53.06 | -38.67 | -0.04 | 66.67 | 98.63 | 0 | 0 | 0 | -0.2 | -266.67 | -162.5 | 0.42 | -51.16 | 119.27 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.61 | 7.02 | -51.97 | 0.6 | 27.66 | -44.44 | 0.05 | 0.0 | 25.0 | 0.04 | 0.0 | 300.0 | 66.67 | -61.9 | 0.44 |
| 23Q1 (17) | 0.98 | -50.51 | -3.92 | -0.12 | 25.0 | -102.33 | 0 | 0 | 0 | 0.12 | -71.43 | 9.09 | 0.86 | -52.75 | -86.06 | 0.03 | -40.0 | 0.0 | 0 | 100.0 | 0 | 1.46 | -10.15 | 76.1 | 0.57 | -47.22 | -57.14 | 0.47 | -47.78 | -59.83 | 0.05 | 0.0 | 25.0 | 0.04 | -33.33 | 300.0 | 175.00 | -10.73 | 109.31 |
| 22Q4 (16) | 1.98 | 312.5 | 80.0 | -0.16 | -104.27 | -134.78 | 0 | 100.0 | 0 | 0.42 | 275.0 | 90.91 | 1.82 | -56.97 | 16.67 | 0.05 | 400.0 | 0 | -0.03 | 0.0 | -200.0 | 1.63 | 408.14 | 0 | 1.08 | 0.0 | -33.74 | 0.9 | -10.89 | -26.83 | 0.05 | 0.0 | 0.0 | 0.06 | 500.0 | 100.0 | 196.04 | 337.0 | 133.47 |
| 22Q3 (15) | 0.48 | -36.0 | -68.83 | 3.75 | 227.99 | 525.0 | -3.12 | 0 | -100.0 | -0.24 | -175.0 | -166.67 | 4.23 | 294.04 | 97.66 | 0.01 | -92.86 | 0.0 | -0.03 | 0 | 0 | 0.32 | -91.87 | 18.91 | 1.08 | -14.96 | -22.86 | 1.01 | -6.48 | -17.89 | 0.05 | 25.0 | 0.0 | 0.01 | 0.0 | -66.67 | 44.86 | -32.41 | -61.84 |
| 22Q2 (14) | 0.75 | -26.47 | -42.75 | -2.93 | -156.89 | -29400.0 | 0 | 0 | 0 | 0.32 | 190.91 | -50.0 | -2.18 | -135.33 | -265.15 | 0.14 | 366.67 | 133.33 | 0 | 0 | -100.0 | 3.94 | 374.55 | 89.95 | 1.27 | -4.51 | 53.01 | 1.08 | -7.69 | 42.11 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 66.37 | -20.61 | -57.95 |
| 22Q1 (13) | 1.02 | -7.27 | 13.33 | 5.15 | 1019.57 | 214.44 | 0 | 0 | -100.0 | 0.11 | -50.0 | 37.5 | 6.17 | 295.51 | 271.39 | 0.03 | 0 | 0.0 | 0 | -100.0 | 100.0 | 0.83 | 0 | -34.35 | 1.33 | -18.4 | 84.72 | 1.17 | -4.88 | 88.71 | 0.04 | -20.0 | 0.0 | 0.01 | -66.67 | -66.67 | 83.61 | -0.43 | -35.9 |
| 21Q4 (12) | 1.1 | -28.57 | 20.88 | 0.46 | -23.33 | 0 | 0 | 100.0 | 0 | 0.22 | -38.89 | -24.14 | 1.56 | -27.1 | 71.43 | 0 | -100.0 | -100.0 | 0.03 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.63 | 16.43 | 150.77 | 1.23 | 0.0 | 108.47 | 0.05 | 0.0 | 66.67 | 0.03 | 0.0 | 50.0 | 83.97 | -28.57 | -40.94 |
| 21Q3 (11) | 1.54 | 17.56 | 234.78 | 0.6 | 5900.0 | -29.41 | -1.56 | 0 | 8.77 | 0.36 | -43.75 | 1100.0 | 2.14 | 62.12 | 63.36 | 0.01 | -83.33 | 0 | 0 | -100.0 | 100.0 | 0.27 | -87.02 | 0 | 1.4 | 68.67 | 169.23 | 1.23 | 61.84 | 192.86 | 0.05 | 25.0 | 150.0 | 0.03 | 0.0 | 50.0 | 117.56 | -25.52 | 17.56 |
| 21Q2 (10) | 1.31 | 45.56 | 125.86 | 0.01 | 100.22 | 101.72 | 0 | -100.0 | 0 | 0.64 | 700.0 | 540.0 | 1.32 | 136.67 | 0 | 0.06 | 100.0 | 0 | 0.03 | 400.0 | 123.08 | 2.08 | 64.01 | 0 | 0.83 | 15.28 | 76.6 | 0.76 | 22.58 | 105.41 | 0.04 | 0.0 | 100.0 | 0.03 | 0.0 | 50.0 | 157.83 | 21.0 | 11.57 |
| 21Q1 (9) | 0.9 | -1.1 | 172.73 | -4.5 | 0 | -837.5 | 4.96 | 0 | 0 | 0.08 | -72.41 | 900.0 | -3.6 | -495.6 | -2300.0 | 0.03 | 200.0 | 200.0 | -0.01 | 0 | 66.67 | 1.27 | 183.54 | 58.23 | 0.72 | 10.77 | 227.27 | 0.62 | 5.08 | 181.82 | 0.04 | 33.33 | 100.0 | 0.03 | 50.0 | 50.0 | 130.43 | -8.27 | 2.77 |
| 20Q4 (8) | 0.91 | 97.83 | 5.81 | 0 | -100.0 | 100.0 | 0 | 100.0 | 0 | 0.29 | 866.67 | 107.14 | 0.91 | -30.53 | 160.0 | 0.01 | 0 | 0.0 | 0 | 100.0 | 100.0 | 0.45 | 0 | -19.64 | 0.65 | 25.0 | 47.73 | 0.59 | 40.48 | 68.57 | 0.03 | 50.0 | 50.0 | 0.02 | 0.0 | 0.0 | 142.19 | 42.19 | -35.52 |
| 20Q3 (7) | 0.46 | -20.69 | 12.2 | 0.85 | 246.55 | 254.55 | -1.71 | 0 | -56.88 | 0.03 | -70.0 | -40.0 | 1.31 | 0 | 1035.71 | 0 | 0 | -100.0 | -0.03 | 76.92 | 0.0 | -0.00 | 0 | -100.0 | 0.52 | 10.64 | 26.83 | 0.42 | 13.51 | 16.67 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 100.00 | -29.31 | -2.44 |
| 20Q2 (6) | 0.58 | 75.76 | 16.0 | -0.58 | -20.83 | 0 | 0 | 0 | 0 | 0.1 | 1100.0 | -33.33 | 0 | 100.0 | -100.0 | 0 | -100.0 | 0 | -0.13 | -333.33 | 0 | -0.00 | -100.0 | 0 | 0.47 | 113.64 | 11.9 | 0.37 | 68.18 | -2.63 | 0.02 | 0.0 | -33.33 | 0.02 | 0.0 | 0.0 | 141.46 | 11.46 | 21.66 |
| 20Q1 (5) | 0.33 | -61.63 | -19.51 | -0.48 | 5.88 | 21.31 | 0 | 0 | 0 | -0.01 | -107.14 | -133.33 | -0.15 | -142.86 | 25.0 | 0.01 | 0.0 | 0 | -0.03 | 40.0 | -200.0 | 0.80 | 44.0 | 0 | 0.22 | -50.0 | -40.54 | 0.22 | -37.14 | -35.29 | 0.02 | 0.0 | -33.33 | 0.02 | 0.0 | 0.0 | 126.92 | -42.44 | 20.73 |
| 19Q4 (4) | 0.86 | 109.76 | 0.0 | -0.51 | 7.27 | 0.0 | 0 | 100.0 | 0.0 | 0.14 | 180.0 | 0.0 | 0.35 | 350.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.05 | -66.67 | 0.0 | 0.56 | 3.33 | 0.0 | 0.44 | 7.32 | 0.0 | 0.35 | -2.78 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 220.51 | 115.13 | 0.0 |
| 19Q3 (3) | 0.41 | -18.0 | 0.0 | -0.55 | 0 | 0.0 | -1.09 | 0 | 0.0 | 0.05 | -66.67 | 0.0 | -0.14 | -128.0 | 0.0 | 0.01 | 0 | 0.0 | -0.03 | 0 | 0.0 | 0.54 | 0 | 0.0 | 0.41 | -2.38 | 0.0 | 0.36 | -5.26 | 0.0 | 0.02 | -33.33 | 0.0 | 0.02 | 0.0 | 0.0 | 102.50 | -11.85 | 0.0 |
| 19Q2 (2) | 0.5 | 21.95 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | 400.0 | 0.0 | 0.5 | 350.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.42 | 13.51 | 0.0 | 0.38 | 11.76 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 116.28 | 10.61 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 105.13 | 0.0 | 0.0 |
