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) | 0.87 | -57.35 | -0.27 | 0 | -1.45 | 0 | -0.02 | 0 | 0.6 | -63.86 | 0.21 | 425.0 | 0 | 0 | 6.09 | 708.04 | -0.06 | 0 | 0.52 | -56.3 | 0.52 | -14.75 | 0.01 | 0.0 | 82.86 | -26.48 |
| 2022 (9) | 2.04 | 17.24 | -0.38 | 0 | -1.35 | 0 | 0.13 | 85.71 | 1.66 | 38.33 | 0.04 | -86.67 | 0.01 | 0 | 0.75 | -86.82 | 1.02 | -7.27 | 1.19 | -4.8 | 0.61 | -1.61 | 0.01 | 0.0 | 112.71 | 21.78 |
| 2021 (8) | 1.74 | 228.3 | -0.54 | 0 | -0.76 | 0 | 0.07 | 600.0 | 1.2 | 823.08 | 0.3 | 76.47 | 0 | 0 | 5.71 | 51.26 | 1.1 | 254.84 | 1.25 | 119.3 | 0.62 | 1.64 | 0.01 | 0.0 | 92.55 | 107.81 |
| 2020 (7) | 0.53 | -54.31 | -0.4 | 0 | 0.07 | 0 | 0.01 | -66.67 | 0.13 | -88.6 | 0.17 | 54.55 | 0 | 0 | 3.78 | 13.33 | 0.31 | 0 | 0.57 | 0 | 0.61 | 5.17 | 0.01 | -75.0 | 44.54 | -85.79 |
| 2019 (6) | 1.16 | 146.81 | -0.02 | 0 | -0.31 | 0 | 0.03 | -57.14 | 1.14 | 356.0 | 0.11 | -42.11 | 0 | 0 | 3.33 | -17.02 | -0.18 | 0 | -0.25 | 0 | 0.58 | -7.94 | 0.04 | -33.33 | 313.51 | 66.76 |
| 2018 (5) | 0.47 | -39.74 | -0.22 | 0 | -1.57 | 0 | 0.07 | -83.72 | 0.25 | 0 | 0.19 | -91.74 | 0 | 0 | 4.02 | -92.72 | -0.28 | 0 | -0.44 | 0 | 0.63 | 50.0 | 0.06 | 0.0 | 188.00 | -61.44 |
| 2017 (4) | 0.78 | 0 | -2.23 | 0 | 0.54 | 0 | 0.43 | 0 | -1.45 | 0 | 2.3 | 36.09 | 0 | 0 | 55.16 | 129.44 | -0.47 | 0 | -0.32 | 0 | 0.42 | 44.83 | 0.06 | 50.0 | 487.50 | 0 |
| 2016 (3) | -3.0 | 0 | -1.96 | 0 | -2.87 | 0 | -0.16 | 0 | -4.96 | 0 | 1.69 | 4.97 | 0 | 0 | 24.04 | 251.94 | -0.51 | 0 | 0.26 | -93.42 | 0.29 | -6.45 | 0.04 | 300.0 | -508.47 | 0 |
| 2015 (2) | 7.04 | 48.21 | -1.83 | 0 | -2.13 | 0 | -0.02 | 0 | 5.21 | 34.97 | 1.61 | 5.23 | 0 | 0 | 6.83 | -12.36 | 5.6 | 1.08 | 3.95 | -7.28 | 0.31 | 6.9 | 0.01 | 0.0 | 164.87 | 58.28 |
| 2014 (1) | 4.75 | 630.77 | -0.89 | 0 | -0.09 | 0 | -0.06 | 0 | 3.86 | 0 | 1.53 | 11.68 | 0 | 0 | 7.79 | -77.98 | 5.54 | 1746.67 | 4.26 | 610.0 | 0.29 | -9.38 | 0.01 | -50.0 | 104.17 | 50.64 |
| 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) | 0.43 | 530.0 | 7.5 | 0.45 | 509.09 | 73.08 | -0.92 | -162.86 | -3.37 | 0 | 100.0 | 0 | 0.88 | 519.05 | 33.33 | 0.01 | -80.0 | -50.0 | 0 | 0 | -100.0 | 1.25 | -75.75 | -17.5 | -0.14 | -193.33 | -163.64 | 0.24 | 50.0 | -35.14 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 116.22 | 437.03 | 45.27 |
| 23Q3 (19) | -0.1 | -138.46 | -162.5 | -0.11 | 47.62 | 0 | -0.35 | -84.21 | 0.0 | -0.01 | 0.0 | 0 | -0.21 | -520.0 | -231.25 | 0.05 | -28.57 | 400.0 | 0 | 0 | 0 | 5.15 | -39.62 | 534.02 | 0.15 | 236.36 | 0.0 | 0.16 | 300.0 | -38.46 | 0.13 | 0.0 | -18.75 | 0 | 0 | 0 | -34.48 | -122.55 | -190.52 |
| 23Q2 (18) | 0.26 | -7.14 | -67.9 | -0.21 | 47.5 | 46.15 | -0.19 | -2000.0 | -280.0 | -0.01 | 0 | -112.5 | 0.05 | 141.67 | -88.1 | 0.07 | -12.5 | 0 | 0 | 0 | 0 | 8.54 | -8.23 | 0 | -0.11 | -320.0 | -147.83 | 0.04 | -50.0 | -69.23 | 0.13 | 0.0 | -18.75 | 0 | 0 | 0 | 152.94 | 14.71 | -45.24 |
| 23Q1 (17) | 0.28 | -30.0 | -58.82 | -0.4 | -253.85 | -60.0 | 0.01 | 101.12 | 120.0 | 0 | 0 | -100.0 | -0.12 | -118.18 | -127.91 | 0.08 | 300.0 | 700.0 | 0 | -100.0 | 0 | 9.30 | 513.95 | 1313.95 | 0.05 | -77.27 | -88.1 | 0.08 | -78.38 | -81.4 | 0.13 | 0.0 | -18.75 | 0 | 0 | 0 | 133.33 | 66.67 | 15.69 |
| 22Q4 (16) | 0.4 | 150.0 | -36.51 | 0.26 | 0 | 750.0 | -0.89 | -154.29 | -122.5 | 0 | 0 | -100.0 | 0.66 | 312.5 | 11.86 | 0.02 | 100.0 | -50.0 | 0.01 | 0 | 0 | 1.52 | 86.36 | -45.83 | 0.22 | 46.67 | -4.35 | 0.37 | 42.31 | -7.5 | 0.13 | -18.75 | -18.75 | 0 | 0 | 0 | 80.00 | 110.0 | -28.89 |
| 22Q3 (15) | 0.16 | -80.25 | -54.29 | 0 | 100.0 | 100.0 | -0.35 | -600.0 | -218.18 | 0 | -100.0 | -100.0 | 0.16 | -61.9 | -33.33 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.81 | 0 | -34.96 | 0.15 | -34.78 | -71.7 | 0.26 | 100.0 | -43.48 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 38.10 | -86.36 | -32.52 |
| 22Q2 (14) | 0.81 | 19.12 | 50.0 | -0.39 | -56.0 | -77.27 | -0.05 | 0.0 | 78.26 | 0.08 | 60.0 | 166.67 | 0.42 | -2.33 | 31.25 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.23 | -45.24 | -4.17 | 0.13 | -69.77 | -53.57 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 279.31 | 142.34 | 122.41 |
| 22Q1 (13) | 0.68 | 7.94 | 209.09 | -0.25 | -525.0 | -56.25 | -0.05 | 87.5 | -66.67 | 0.05 | 400.0 | 600.0 | 0.43 | -27.12 | 616.67 | 0.01 | -75.0 | -91.67 | 0 | 0 | 0 | 0.66 | -76.48 | -95.01 | 0.42 | 82.61 | 320.0 | 0.43 | 7.5 | 290.91 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 115.25 | 2.45 | 36.21 |
| 21Q4 (12) | 0.63 | 80.0 | 584.62 | -0.04 | 63.64 | 50.0 | -0.4 | -263.64 | -1233.33 | 0.01 | -80.0 | 0 | 0.59 | 145.83 | 380.95 | 0.04 | 100.0 | -55.56 | 0 | 0 | 0 | 2.80 | 123.78 | -52.45 | 0.23 | -56.6 | -8.0 | 0.4 | -13.04 | 42.86 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 112.50 | 99.29 | 472.12 |
| 21Q3 (11) | 0.35 | -35.19 | -27.08 | -0.11 | 50.0 | 8.33 | -0.11 | 52.17 | 21.43 | 0.05 | 66.67 | 0 | 0.24 | -25.0 | -33.33 | 0.02 | -81.82 | 100.0 | 0 | 0 | 0 | 1.25 | -85.0 | 45.0 | 0.53 | 120.83 | 381.82 | 0.46 | 64.29 | 170.59 | 0.16 | 6.67 | 6.67 | 0 | 0 | 0 | 56.45 | -55.05 | -62.37 |
| 21Q2 (10) | 0.54 | 145.45 | 8.0 | -0.22 | -37.5 | -57.14 | -0.23 | -666.67 | -666.67 | 0.03 | 400.0 | 0 | 0.32 | 433.33 | -11.11 | 0.11 | -8.33 | 175.0 | 0 | 0 | 0 | 8.33 | -36.81 | 102.08 | 0.24 | 140.0 | 700.0 | 0.28 | 154.55 | 33.33 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 125.58 | 48.41 | -9.58 |
| 21Q1 (9) | 0.22 | 269.23 | 168.75 | -0.16 | -100.0 | -166.67 | -0.03 | 0.0 | -111.11 | -0.01 | 0 | -200.0 | 0.06 | 128.57 | 115.79 | 0.12 | 33.33 | 500.0 | 0 | 0 | 0 | 13.19 | 124.18 | 453.85 | 0.1 | -60.0 | 211.11 | 0.11 | -60.71 | 222.22 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 84.62 | 379.88 | 115.87 |
| 20Q4 (8) | -0.13 | -127.08 | -134.21 | -0.08 | 33.33 | -260.0 | -0.03 | 78.57 | 95.65 | 0 | 0 | 0 | -0.21 | -158.33 | -148.84 | 0.09 | 800.0 | 800.0 | 0 | 0 | 0 | 5.88 | 582.35 | 352.94 | 0.25 | 127.27 | 600.0 | 0.28 | 64.71 | 380.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | -30.23 | -120.16 | -103.98 |
| 20Q3 (7) | 0.48 | -4.0 | 50.0 | -0.12 | 14.29 | -1100.0 | -0.14 | -366.67 | -275.0 | 0 | 0 | -100.0 | 0.36 | 0.0 | 16.13 | 0.01 | -75.0 | 108.33 | 0 | 0 | 0 | 0.86 | -79.09 | 105.39 | 0.11 | 266.67 | 222.22 | 0.17 | -19.05 | 185.0 | 0.15 | 0.0 | 25.0 | 0 | 0 | -100.0 | 150.00 | 8.0 | 0 |
| 20Q2 (6) | 0.5 | 256.25 | 247.06 | -0.14 | -133.33 | -75.0 | -0.03 | -111.11 | -109.38 | 0 | -100.0 | 100.0 | 0.36 | 194.74 | 185.71 | 0.04 | 100.0 | -80.0 | 0 | 0 | 0 | 4.12 | 73.2 | -83.3 | 0.03 | 133.33 | 160.0 | 0.21 | 333.33 | 310.0 | 0.15 | 0.0 | -6.25 | 0 | 0 | -100.0 | 138.89 | 126.04 | 128.59 |
| 20Q1 (5) | -0.32 | -184.21 | -140.51 | -0.06 | -220.0 | -300.0 | 0.27 | 139.13 | 1450.0 | 0.01 | 0 | -85.71 | -0.38 | -188.37 | -146.34 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 2.38 | 83.33 | 15.48 | -0.09 | -80.0 | -800.0 | -0.09 | 10.0 | -160.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | -533.33 | -170.18 | -309.28 |
| 19Q4 (4) | 0.38 | 18.75 | 0.0 | 0.05 | 600.0 | 0.0 | -0.69 | -962.5 | 0.0 | 0 | -100.0 | 0.0 | 0.43 | 38.71 | 0.0 | 0.01 | 108.33 | 0.0 | 0 | 0 | 0.0 | 1.30 | 108.12 | 0.0 | -0.05 | 44.44 | 0.0 | -0.1 | 50.0 | 0.0 | 0.15 | 25.0 | 0.0 | 0 | -100.0 | 0.0 | 760.00 | 0 | 0.0 |
| 19Q3 (3) | 0.32 | 194.12 | 0.0 | -0.01 | 87.5 | 0.0 | 0.08 | -75.0 | 0.0 | 0.03 | 175.0 | 0.0 | 0.31 | 173.81 | 0.0 | -0.12 | -160.0 | 0.0 | 0 | 0 | 0.0 | -16.00 | -164.8 | 0.0 | -0.09 | -80.0 | 0.0 | -0.2 | -100.0 | 0.0 | 0.12 | -25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.34 | -143.04 | 0.0 | -0.08 | -366.67 | 0.0 | 0.32 | 1700.0 | 0.0 | -0.04 | -157.14 | 0.0 | -0.42 | -151.22 | 0.0 | 0.2 | 900.0 | 0.0 | 0 | 0 | 0.0 | 24.69 | 1097.53 | 0.0 | -0.05 | -400.0 | 0.0 | -0.1 | -166.67 | 0.0 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0.0 | -485.71 | -290.6 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 254.84 | 0.0 | 0.0 |
