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) | 4.4 | 35.38 | -0.44 | 0 | 2.16 | 0 | -0.05 | 0 | 3.96 | 219.35 | 0.56 | 19.15 | 0.04 | 33.33 | 3.01 | 14.86 | 2.09 | 83.33 | 1.21 | 3.42 | 1.58 | -9.71 | 0.05 | 66.67 | 154.93 | 40.63 |
| 2022 (9) | 3.25 | 140.74 | -2.01 | 0 | -0.68 | 0 | 0.09 | 50.0 | 1.24 | 0 | 0.47 | -68.46 | 0.03 | 50.0 | 2.62 | -69.81 | 1.14 | 67.65 | 1.17 | 51.95 | 1.75 | 2.94 | 0.03 | 0.0 | 110.17 | 104.02 |
| 2021 (8) | 1.35 | 29.81 | -1.47 | 0 | -0.68 | 0 | 0.06 | 0 | -0.12 | 0 | 1.49 | -61.2 | 0.02 | 0 | 8.67 | -61.85 | 0.68 | -31.31 | 0.77 | 26.23 | 1.7 | 17.24 | 0.03 | -25.0 | 54.00 | 9.04 |
| 2020 (7) | 1.04 | -82.1 | -3.24 | 0 | 0.56 | 0 | -0.13 | 0 | -2.2 | 0 | 3.84 | 209.68 | -0.02 | 0 | 22.74 | 332.34 | 0.99 | 20.73 | 0.61 | 258.82 | 1.45 | -24.87 | 0.04 | 0.0 | 49.52 | -81.76 |
| 2019 (6) | 5.81 | 106.76 | -0.91 | 0 | -0.99 | 0 | 0.01 | -96.15 | 4.9 | 326.09 | 1.24 | -13.89 | -0.02 | 0 | 5.26 | -1.55 | 0.82 | -47.1 | 0.17 | -89.76 | 1.93 | 47.33 | 0.04 | 300.0 | 271.50 | 187.92 |
| 2018 (5) | 2.81 | 260.26 | -1.66 | 0 | 0.27 | 145.45 | 0.26 | 0 | 1.15 | 0 | 1.44 | 5.88 | -0.01 | 0 | 5.34 | 16.84 | 1.55 | 39.64 | 1.66 | 348.65 | 1.31 | 7.38 | 0.01 | 0 | 94.30 | 92.22 |
| 2017 (4) | 0.78 | 0 | -1.39 | 0 | 0.11 | 0 | -0.09 | 0 | -0.61 | 0 | 1.36 | 2.26 | -0.01 | 0 | 4.57 | -12.49 | 1.11 | 81.97 | 0.37 | 5.71 | 1.22 | -8.27 | 0 | 0 | 49.06 | 0 |
| 2016 (3) | -0.25 | 0 | -0.63 | 0 | -1.37 | 0 | -0.03 | 0 | -0.88 | 0 | 1.33 | -28.11 | 0.01 | 0 | 5.22 | -22.46 | 0.61 | 41.86 | 0.35 | -63.92 | 1.33 | 5.56 | 0 | 0 | -14.88 | 0 |
| 2015 (2) | 6.49 | 576.04 | -1.0 | 0 | -3.99 | 0 | 0.13 | -92.07 | 5.49 | 0 | 1.85 | -37.5 | -1.63 | 0 | 6.74 | -25.8 | 0.43 | 0 | 0.97 | 70.18 | 1.26 | 12.5 | 0 | 0 | 291.03 | 412.34 |
| 2014 (1) | 0.96 | 317.39 | -3.99 | 0 | 1.03 | -73.11 | 1.64 | 0 | -3.03 | 0 | 2.96 | 16.08 | -0.42 | 0 | 9.08 | 15.83 | -0.42 | 0 | 0.57 | -77.56 | 1.12 | -23.29 | 0 | 0 | 56.80 | 887.91 |
| 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) | 0.63 | -52.63 | -36.36 | -0.96 | -464.71 | 41.1 | 1.64 | 4200.0 | 543.24 | 0.08 | 300.0 | 200.0 | -0.33 | -128.45 | 48.44 | 0.42 | 600.0 | 366.67 | 0.01 | 0.0 | 0.0 | 8.00 | 562.67 | 401.33 | 0.88 | 25.71 | 14.29 | 0.09 | -85.0 | -80.0 | 0.39 | 0.0 | -9.3 | 0.01 | 0.0 | 0.0 | 128.57 | -3.33 | 15.58 |
| 23Q3 (19) | 1.33 | 2116.67 | 931.25 | -0.17 | -112.5 | -183.33 | -0.04 | -233.33 | 63.64 | -0.04 | 76.47 | -136.36 | 1.16 | 5900.0 | 627.27 | 0.06 | 200.0 | 20.0 | 0.01 | 0.0 | 200.0 | 1.21 | 186.12 | 32.31 | 0.7 | 125.81 | 16.67 | 0.6 | 39.53 | -22.08 | 0.39 | -2.5 | -11.36 | 0.01 | 0.0 | 0.0 | 133.00 | 1762.0 | 1114.12 |
| 23Q2 (18) | 0.06 | -97.48 | 700.0 | -0.08 | -110.39 | -100.0 | 0.03 | -94.34 | 106.38 | -0.17 | -312.5 | -270.0 | -0.02 | -100.63 | 60.0 | 0.02 | -66.67 | -75.0 | 0.01 | 0.0 | 0.0 | 0.42 | -74.26 | -78.96 | 0.31 | 55.0 | 121.43 | 0.43 | 377.78 | 30.3 | 0.4 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 7.14 | -98.5 | 657.14 |
| 23Q1 (17) | 2.38 | 140.4 | -2.06 | 0.77 | 147.24 | 375.0 | 0.53 | 243.24 | 96.3 | 0.08 | 200.0 | 300.0 | 3.15 | 592.19 | 46.51 | 0.06 | -33.33 | -76.0 | 0.01 | 0.0 | 0.0 | 1.64 | 2.73 | -81.31 | 0.2 | -74.03 | 152.63 | 0.09 | -80.0 | 123.68 | 0.4 | -6.98 | -9.09 | 0.01 | 0.0 | 0.0 | 476.00 | 327.92 | -86.29 |
| 22Q4 (16) | 0.99 | 718.75 | 253.57 | -1.63 | -2616.67 | -757.89 | -0.37 | -236.36 | -12.12 | -0.08 | -172.73 | -60.0 | -0.64 | -190.91 | -811.11 | 0.09 | 80.0 | -50.0 | 0.01 | 200.0 | 0.0 | 1.60 | 74.89 | -50.53 | 0.77 | 28.33 | 102.63 | 0.45 | -41.56 | 36.36 | 0.43 | -2.27 | -6.52 | 0.01 | 0.0 | 0.0 | 111.24 | 948.17 | 217.82 |
| 22Q3 (15) | -0.16 | -1500.0 | 75.0 | -0.06 | -50.0 | 88.68 | -0.11 | 76.6 | -140.74 | 0.11 | 10.0 | 1200.0 | -0.22 | -340.0 | 81.2 | 0.05 | -37.5 | -91.07 | -0.01 | -200.0 | 50.0 | 0.91 | -54.49 | -91.2 | 0.6 | 328.57 | 53.85 | 0.77 | 133.33 | 113.89 | 0.44 | 0.0 | -16.98 | 0.01 | 0.0 | 0.0 | -13.11 | -922.95 | 81.56 |
| 22Q2 (14) | -0.01 | -100.41 | -105.88 | -0.04 | 85.71 | 93.33 | -0.47 | -274.07 | -422.22 | 0.1 | 350.0 | -37.5 | -0.05 | -102.33 | 88.37 | 0.08 | -68.0 | -86.89 | 0.01 | 0.0 | 0.0 | 2.01 | -77.14 | -88.82 | 0.14 | 136.84 | 566.67 | 0.33 | 186.84 | 725.0 | 0.44 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | -1.28 | -100.04 | -103.09 |
| 22Q1 (13) | 2.43 | 767.86 | 57.79 | -0.28 | -47.37 | -100.0 | 0.27 | 181.82 | 150.94 | -0.04 | 20.0 | 0.0 | 2.15 | 2288.89 | 53.57 | 0.25 | 38.89 | 66.67 | 0.01 | 0.0 | 0.0 | 8.77 | 171.93 | 63.16 | -0.38 | -200.0 | -533.33 | -0.38 | -215.15 | -1366.67 | 0.44 | -4.35 | 22.22 | 0.01 | 0.0 | 0.0 | 3471.43 | 9818.37 | 801.67 |
| 21Q4 (12) | 0.28 | 143.75 | 255.56 | -0.19 | 64.15 | 34.48 | -0.33 | -222.22 | 69.72 | -0.05 | -400.0 | 16.67 | 0.09 | 107.69 | 119.15 | 0.18 | -67.86 | -21.74 | 0.01 | 150.0 | 125.0 | 3.23 | -68.89 | -22.02 | 0.38 | -2.56 | -28.3 | 0.33 | -8.33 | 265.0 | 0.46 | -13.21 | 31.43 | 0.01 | 0.0 | 0.0 | 35.00 | 149.22 | 131.11 |
| 21Q3 (11) | -0.64 | -476.47 | -366.67 | -0.53 | 11.67 | 79.22 | 0.27 | 400.0 | -85.64 | -0.01 | -106.25 | 50.0 | -1.17 | -172.09 | 49.35 | 0.56 | -8.2 | -78.63 | -0.02 | -300.0 | 0 | 10.37 | -42.2 | -79.46 | 0.39 | 1400.0 | -31.58 | 0.36 | 800.0 | 2.86 | 0.53 | 47.22 | 51.43 | 0.01 | 0.0 | 0.0 | -71.11 | -271.5 | -310.37 |
| 21Q2 (10) | 0.17 | -88.96 | 145.95 | -0.6 | -328.57 | -87.5 | -0.09 | 83.02 | -28.57 | 0.16 | 500.0 | 900.0 | -0.43 | -130.71 | 37.68 | 0.61 | 306.67 | -26.51 | 0.01 | 0.0 | 0.0 | 17.94 | 233.71 | -18.94 | -0.03 | 50.0 | -118.75 | 0.04 | 33.33 | -88.89 | 0.36 | 0.0 | -2.7 | 0.01 | 0.0 | 0.0 | 41.46 | -89.23 | 182.93 |
| 21Q1 (9) | 1.54 | 955.56 | 14.07 | -0.14 | 51.72 | -100.0 | -0.53 | 51.38 | -253.33 | -0.04 | 33.33 | -33.33 | 1.4 | 397.87 | 9.38 | 0.15 | -34.78 | -6.25 | 0.01 | 125.0 | 0.0 | 5.38 | 29.97 | -19.69 | -0.06 | -111.32 | 78.57 | 0.03 | 115.0 | -66.67 | 0.36 | 2.86 | -5.26 | 0.01 | 0.0 | 0.0 | 385.00 | 442.22 | 36.89 |
| 20Q4 (8) | -0.18 | -175.0 | -105.77 | -0.29 | 88.63 | 21.62 | -1.09 | -157.98 | 24.83 | -0.06 | -200.0 | -133.33 | -0.47 | 79.65 | -117.09 | 0.23 | -91.22 | -58.93 | -0.04 | 0 | -300.0 | 4.14 | -91.81 | -65.36 | 0.53 | -7.02 | 431.25 | -0.2 | -157.14 | 72.97 | 0.35 | 0.0 | -25.53 | 0.01 | 0.0 | 0.0 | -112.50 | -432.81 | 0 |
| 20Q3 (7) | 0.24 | 164.86 | -86.81 | -2.55 | -696.88 | -1008.7 | 1.88 | 2785.71 | 161.11 | -0.02 | 0.0 | -300.0 | -2.31 | -234.78 | -245.28 | 2.62 | 215.66 | 2520.0 | 0 | -100.0 | 100.0 | 50.48 | 128.08 | 3206.55 | 0.57 | 256.25 | 470.0 | 0.35 | -2.78 | 59.09 | 0.35 | -5.41 | -30.0 | 0.01 | 0.0 | 0.0 | 33.80 | 167.61 | -86.44 |
| 20Q2 (6) | -0.37 | -127.41 | 72.18 | -0.32 | -357.14 | 17.95 | -0.07 | 53.33 | -275.0 | -0.02 | 33.33 | -100.0 | -0.69 | -153.91 | 59.88 | 0.83 | 418.75 | 130.56 | 0.01 | 0.0 | 0 | 22.13 | 230.62 | 332.21 | 0.16 | 157.14 | -64.44 | 0.36 | 300.0 | -10.0 | 0.37 | -2.63 | -26.0 | 0.01 | 0.0 | 0.0 | -50.00 | -117.78 | 65.79 |
| 20Q1 (5) | 1.35 | -56.73 | -38.64 | -0.07 | 81.08 | -200.0 | -0.15 | 89.66 | 50.0 | -0.03 | -116.67 | 83.33 | 1.28 | -53.45 | -43.61 | 0.16 | -71.43 | -27.27 | 0.01 | -50.0 | -50.0 | 6.69 | -43.93 | 61.89 | -0.28 | -75.0 | -165.12 | 0.09 | 112.16 | -70.0 | 0.38 | -19.15 | -17.39 | 0.01 | 0.0 | 0.0 | 281.25 | 0 | -1.56 |
| 19Q4 (4) | 3.12 | 71.43 | 0.0 | -0.37 | -60.87 | 0.0 | -1.45 | -301.39 | 0.0 | 0.18 | 1700.0 | 0.0 | 2.75 | 72.96 | 0.0 | 0.56 | 460.0 | 0.0 | 0.02 | 133.33 | 0.0 | 11.94 | 682.09 | 0.0 | -0.16 | -260.0 | 0.0 | -0.74 | -436.36 | 0.0 | 0.47 | -6.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 1.82 | 236.84 | 0.0 | -0.23 | 41.03 | 0.0 | 0.72 | 1700.0 | 0.0 | 0.01 | 200.0 | 0.0 | 1.59 | 192.44 | 0.0 | 0.1 | -72.22 | 0.0 | -0.06 | 0 | 0.0 | 1.53 | -70.19 | 0.0 | 0.1 | -77.78 | 0.0 | 0.22 | -45.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 249.32 | 270.58 | 0.0 |
| 19Q2 (2) | -1.33 | -160.45 | 0.0 | -0.39 | -657.14 | 0.0 | 0.04 | 113.33 | 0.0 | -0.01 | 94.44 | 0.0 | -1.72 | -175.77 | 0.0 | 0.36 | 63.64 | 0.0 | 0 | -100.0 | 0.0 | 5.12 | 23.83 | 0.0 | 0.45 | 4.65 | 0.0 | 0.4 | 33.33 | 0.0 | 0.5 | 8.7 | 0.0 | 0.01 | 0.0 | 0.0 | -146.15 | -151.15 | 0.0 |
| 19Q1 (1) | 2.2 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 4.14 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 285.71 | 0.0 | 0.0 |
