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) | 2.25 | 116.35 | -0.3 | 0 | -1.38 | 0 | -0.29 | 0 | 1.95 | 680.0 | 0.46 | -54.0 | -0.01 | 0 | 3.09 | -21.0 | -1.11 | 0 | -0.88 | 0 | 1.65 | 11.49 | 0.02 | -33.33 | 284.81 | 130.04 |
| 2022 (9) | 1.04 | 0 | -0.79 | 0 | 0.98 | 0 | -0.59 | 0 | 0.25 | 0 | 1.0 | -52.38 | -0.02 | 0 | 3.91 | -40.56 | -0.97 | 0 | -0.67 | 0 | 1.48 | 35.78 | 0.03 | 0 | 123.81 | 0 |
| 2021 (8) | -2.25 | 0 | -2.04 | 0 | -0.67 | 0 | 0.29 | 107.14 | -4.29 | 0 | 2.1 | 320.0 | 0 | 0 | 6.57 | 230.32 | -1.6 | 0 | -1.58 | 0 | 1.09 | 28.24 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.35 | 0 | -0.71 | 0 | 0.59 | 0 | 0.14 | 0 | -1.06 | 0 | 0.5 | 51.52 | -0.08 | 0 | 1.99 | 69.67 | 0.41 | -51.76 | 0.22 | -15.38 | 0.85 | -2.3 | 0.01 | -66.67 | -32.41 | 0 |
| 2019 (6) | 3.23 | 77.47 | -0.34 | 0 | -1.31 | 0 | -0.36 | 0 | 2.89 | 138.84 | 0.33 | -31.25 | -0.03 | 0 | 1.17 | -23.23 | 0.85 | 37.1 | 0.26 | -73.74 | 0.87 | 52.63 | 0.03 | -57.14 | 278.45 | 149.38 |
| 2018 (5) | 1.82 | 0 | -0.61 | 0 | 0 | 0 | 0.07 | 0.0 | 1.21 | 0 | 0.48 | -22.58 | -0.04 | 0 | 1.53 | -29.53 | 0.62 | 16.98 | 0.99 | 4850.0 | 0.57 | -17.39 | 0.07 | 75.0 | 111.66 | 0 |
| 2017 (4) | -0.05 | 0 | -1.13 | 0 | -2.08 | 0 | 0.07 | 0 | -1.18 | 0 | 0.62 | 121.43 | -0.08 | 0 | 2.17 | 124.14 | 0.53 | -49.04 | 0.02 | -98.46 | 0.69 | -18.82 | 0.04 | 33.33 | -6.67 | 0 |
| 2016 (3) | 2.47 | 75.18 | -0.35 | 0 | -0.79 | 0 | -0.06 | 0 | 2.12 | 315.69 | 0.28 | -71.13 | -0.03 | 0 | 0.97 | -73.1 | 1.04 | 5100.0 | 1.3 | 1344.44 | 0.85 | -9.57 | 0.03 | 0.0 | 113.30 | -14.82 |
| 2015 (2) | 1.41 | 0 | -0.9 | 0 | -0.78 | 0 | 0.54 | 0 | 0.51 | 0 | 0.97 | 162.16 | -0.04 | 0 | 3.60 | 186.66 | 0.02 | 0.0 | 0.09 | -78.05 | 0.94 | 5.62 | 0.03 | -62.5 | 133.02 | 0 |
| 2014 (1) | -0.13 | 0 | -0.42 | 0 | 0.06 | 0 | -0.05 | 0 | -0.55 | 0 | 0.37 | -21.28 | -0.06 | 0 | 1.25 | -31.85 | 0.02 | 0 | 0.41 | 0 | 0.89 | -11.0 | 0.08 | -60.0 | -9.42 | 0 |
| 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) | -1.11 | -273.44 | -137.63 | 0.3 | 176.92 | 350.0 | -0.2 | 50.0 | -11.11 | 0.07 | 450.0 | -80.56 | -0.81 | -424.0 | -128.62 | 0.05 | -50.0 | -81.48 | 0.01 | 150.0 | -50.0 | 1.28 | -45.15 | -72.17 | -0.11 | -175.0 | -120.0 | -0.06 | -250.0 | 85.37 | 0.41 | -2.38 | 2.5 | 0 | 0 | -100.0 | -317.14 | -327.95 | 0 |
| 23Q3 (19) | 0.64 | -55.24 | 206.67 | -0.39 | -254.55 | -4000.0 | -0.4 | -110.53 | -164.52 | -0.02 | 91.3 | 95.0 | 0.25 | -81.06 | 142.37 | 0.1 | -41.18 | 25.0 | -0.02 | 0 | 0.0 | 2.33 | -58.28 | 113.95 | -0.04 | 93.75 | 63.64 | 0.04 | 109.76 | -85.19 | 0.42 | 2.44 | 7.69 | 0 | -100.0 | -100.0 | 139.13 | -99.03 | 255.36 |
| 23Q2 (18) | 1.43 | 11.72 | 255.43 | -0.11 | -10.0 | 76.6 | -0.19 | 67.8 | -115.2 | -0.23 | -130.0 | 46.51 | 1.32 | 11.86 | 194.96 | 0.17 | 21.43 | -58.54 | 0 | 0 | 100.0 | 5.57 | 44.52 | 1.42 | -0.64 | -100.0 | -204.76 | -0.41 | 6.82 | -392.86 | 0.41 | 0.0 | 10.81 | 0.01 | 0.0 | 0.0 | 14300.00 | 0 | 8182.61 |
| 23Q1 (17) | 1.28 | -56.61 | 428.21 | -0.1 | 16.67 | 50.0 | -0.59 | -227.78 | 16.9 | -0.1 | -127.78 | 9.09 | 1.18 | -58.3 | 300.0 | 0.14 | -48.15 | -44.0 | 0 | -100.0 | 0 | 3.86 | -15.87 | -24.56 | -0.32 | -540.0 | 45.76 | -0.44 | -7.32 | 34.33 | 0.41 | 2.5 | 24.24 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 2.95 | 591.67 | 68.57 | -0.12 | -1300.0 | 45.45 | -0.18 | -129.03 | 86.15 | 0.36 | 190.0 | 140.0 | 2.83 | 579.66 | 84.97 | 0.27 | 237.5 | 8.0 | 0.02 | 200.0 | 0 | 4.58 | 321.73 | 32.94 | -0.05 | 54.55 | 90.2 | -0.41 | -251.85 | 48.75 | 0.4 | 2.56 | 29.03 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -0.6 | 34.78 | 31.03 | 0.01 | 102.13 | 101.96 | 0.62 | -50.4 | 72.22 | -0.4 | 6.98 | -217.65 | -0.59 | 57.55 | 57.25 | 0.08 | -80.49 | -87.1 | -0.02 | 0.0 | 0.0 | 1.09 | -80.22 | -83.22 | -0.11 | 47.62 | 72.5 | 0.27 | 92.86 | 187.1 | 0.39 | 5.41 | 30.0 | 0.01 | 0.0 | 0 | -89.55 | 49.38 | 0 |
| 22Q2 (14) | -0.92 | -135.9 | 52.82 | -0.47 | -135.0 | 45.35 | 1.25 | 276.06 | 861.54 | -0.43 | -290.91 | -616.67 | -1.39 | -135.59 | 50.53 | 0.41 | 64.0 | -46.05 | -0.02 | 0 | 0 | 5.50 | 7.5 | -36.43 | -0.21 | 64.41 | -61.54 | 0.14 | 120.9 | 207.69 | 0.37 | 12.12 | 54.17 | 0.01 | 0 | 0 | -176.92 | 0 | 90.02 |
| 22Q1 (13) | -0.39 | -122.29 | 66.95 | -0.2 | 9.09 | 55.56 | -0.71 | 45.38 | -607.14 | -0.11 | -173.33 | 21.43 | -0.59 | -138.56 | 63.8 | 0.25 | 0.0 | -46.81 | 0 | 0 | 0 | 5.11 | 48.26 | -31.14 | -0.59 | -15.69 | -7.27 | -0.67 | 16.25 | -91.43 | 0.33 | 6.45 | 43.48 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 1.75 | 301.15 | 88.17 | -0.22 | 56.86 | 43.59 | -1.3 | -461.11 | -3350.0 | 0.15 | -55.88 | -61.54 | 1.53 | 210.87 | 183.33 | 0.25 | -59.68 | -16.67 | 0 | 100.0 | 100.0 | 3.45 | -46.77 | -11.72 | -0.51 | -27.5 | -331.82 | -0.8 | -158.06 | -633.33 | 0.31 | 3.33 | 47.62 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -0.87 | 55.38 | -521.43 | -0.51 | 40.7 | -142.86 | 0.36 | 176.92 | -60.0 | 0.34 | 666.67 | 780.0 | -1.38 | 50.89 | -294.29 | 0.62 | -18.42 | 785.71 | -0.02 | 0 | -300.0 | 6.48 | -25.07 | 588.58 | -0.4 | -207.69 | -185.11 | -0.31 | -138.46 | -542.86 | 0.3 | 25.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (10) | -1.95 | -65.25 | -25.81 | -0.86 | -91.11 | -1333.33 | 0.13 | -7.14 | 161.9 | -0.06 | 57.14 | 0.0 | -2.81 | -72.39 | -74.53 | 0.76 | 61.7 | 1166.67 | 0 | 0 | 0 | 8.65 | 16.45 | 889.99 | -0.13 | 76.36 | -139.39 | -0.13 | 62.86 | -127.08 | 0.24 | 4.35 | 14.29 | 0 | 0 | 0 | -1772.73 | 0 | -689.15 |
| 21Q1 (9) | -1.18 | -226.88 | -380.95 | -0.45 | -15.38 | -650.0 | 0.14 | 250.0 | 193.33 | -0.14 | -135.9 | -7.69 | -1.63 | -401.85 | -552.78 | 0.47 | 56.67 | 683.33 | 0 | 100.0 | 100.0 | 7.42 | 90.08 | 287.34 | -0.55 | -350.0 | 9.84 | -0.35 | -333.33 | 27.08 | 0.23 | 9.52 | 4.55 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.93 | 764.29 | 2225.0 | -0.39 | -85.71 | -170.91 | 0.04 | -95.56 | 150.0 | 0.39 | 880.0 | 329.41 | 0.54 | 254.29 | -8.47 | 0.3 | 328.57 | 500.0 | -0.09 | -1000.0 | -800.0 | 3.91 | 315.18 | 445.31 | 0.22 | -53.19 | -15.38 | 0.15 | 114.29 | 1600.0 | 0.21 | 5.0 | -4.55 | 0 | 0 | -100.0 | 258.33 | 598.21 | 1320.83 |
| 20Q3 (7) | -0.14 | 90.97 | -105.81 | -0.21 | -250.0 | 69.12 | 0.9 | 528.57 | 184.11 | -0.05 | 16.67 | 64.29 | -0.35 | 78.26 | -120.23 | 0.07 | 16.67 | 40.0 | 0.01 | 0 | 150.0 | 0.94 | 7.73 | 31.34 | 0.47 | 42.42 | 67.86 | 0.07 | -85.42 | 333.33 | 0.2 | -4.76 | -9.09 | 0 | 0 | -100.0 | -51.85 | 76.92 | -104.3 |
| 20Q2 (6) | -1.55 | -469.05 | -961.11 | -0.06 | 0.0 | 0.0 | -0.21 | -40.0 | -110.0 | -0.06 | 53.85 | -20.0 | -1.61 | -547.22 | -1441.67 | 0.06 | 0.0 | -25.0 | 0 | 100.0 | 0 | 0.87 | -54.44 | -9.72 | 0.33 | 154.1 | -13.16 | 0.48 | 200.0 | 11.63 | 0.21 | -4.55 | -4.55 | 0 | 0 | -100.0 | -224.64 | 0 | -923.67 |
| 20Q1 (5) | 0.42 | 950.0 | -30.0 | -0.06 | -110.91 | 60.0 | -0.15 | -87.5 | -150.0 | -0.13 | 23.53 | 0 | 0.36 | -38.98 | -20.0 | 0.06 | 20.0 | -60.0 | -0.01 | 0.0 | 0 | 1.92 | 167.6 | -24.6 | -0.61 | -334.62 | -916.67 | -0.48 | -4700.0 | -269.23 | 0.22 | 0.0 | 4.76 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 0.04 | -98.34 | 0.0 | 0.55 | 180.88 | 0.0 | -0.08 | 92.52 | 0.0 | -0.17 | -21.43 | 0.0 | 0.59 | -65.9 | 0.0 | 0.05 | 0.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.26 | -7.14 | 0.0 | -0.01 | 66.67 | 0.0 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 18.18 | -98.49 | 0.0 |
| 19Q3 (3) | 2.41 | 1238.89 | 0.0 | -0.68 | -1033.33 | 0.0 | -1.07 | -970.0 | 0.0 | -0.14 | -180.0 | 0.0 | 1.73 | 1341.67 | 0.0 | 0.05 | -37.5 | 0.0 | -0.02 | 0 | 0.0 | 0.72 | -25.95 | 0.0 | 0.28 | -26.32 | 0.0 | -0.03 | -106.98 | 0.0 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1205.00 | 4318.33 | 0.0 |
| 19Q2 (2) | 0.18 | -70.0 | 0.0 | -0.06 | 60.0 | 0.0 | -0.1 | -66.67 | 0.0 | -0.05 | 0 | 0.0 | 0.12 | -73.33 | 0.0 | 0.08 | -46.67 | 0.0 | 0 | 0 | 0.0 | 0.97 | -61.95 | 0.0 | 0.38 | 733.33 | 0.0 | 0.43 | 430.77 | 0.0 | 0.22 | 4.76 | 0.0 | 0.01 | 0.0 | 0.0 | 27.27 | -95.91 | 0.0 |
| 19Q1 (1) | 0.6 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 666.67 | 0.0 | 0.0 |
