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) | 1.34 | 0 | -1.92 | 0 | 5.33 | 0 | 0.03 | 0 | -0.58 | 0 | 0.21 | -4.55 | -0.03 | 0 | 2.86 | -14.95 | -1.09 | 0 | -1.11 | 0 | 1.96 | -9.26 | 0.1 | -9.09 | 141.05 | 0 |
| 2022 (9) | -0.13 | 0 | 3.07 | 1946.67 | -3.6 | 0 | -0.04 | 0 | 2.94 | 0 | 0.22 | 340.0 | 0 | 0 | 3.36 | 312.42 | -1.92 | 0 | -1.05 | 0 | 2.16 | -36.28 | 0.11 | 0.0 | -10.66 | 0 |
| 2021 (8) | -0.27 | 0 | 0.15 | -21.05 | -0.74 | 0 | -0.09 | 0 | -0.12 | 0 | 0.05 | -94.62 | 0 | 0 | 0.82 | -91.5 | -3.24 | 0 | -4.72 | 0 | 3.39 | -9.36 | 0.11 | -38.89 | 0.00 | 0 |
| 2020 (7) | 2.35 | -9.62 | 0.19 | 0 | -1.67 | 0 | -0.08 | 0 | 2.54 | 0 | 0.93 | -60.09 | 0 | 0 | 9.60 | -51.27 | -2.62 | 0 | -4.4 | 0 | 3.74 | 8.41 | 0.18 | 5.88 | 0.00 | 0 |
| 2019 (6) | 2.6 | 490.91 | -3.5 | 0 | -0.68 | 0 | -0.04 | 0 | -0.9 | 0 | 2.33 | 375.51 | -0.02 | 0 | 19.70 | 494.49 | -1.51 | 0 | -1.79 | 0 | 3.45 | 153.68 | 0.17 | -5.56 | 142.08 | 471.54 |
| 2018 (5) | 0.44 | -82.75 | 0.4 | 0 | -2.33 | 0 | -0.07 | 0 | 0.84 | 0 | 0.49 | -56.64 | 0.04 | 0 | 3.31 | -57.14 | -1.13 | 0 | 0.23 | 0 | 1.36 | 34.65 | 0.18 | 38.46 | 24.86 | -98.15 |
| 2017 (4) | 2.55 | 38.59 | -6.51 | 0 | 3.62 | 0 | 0.18 | 5.88 | -3.96 | 0 | 1.13 | -61.56 | 0 | 0 | 7.73 | -68.69 | -1.29 | 0 | -0.95 | 0 | 1.01 | 165.79 | 0.13 | 160.0 | 1342.11 | -92.71 |
| 2016 (3) | 1.84 | -4.66 | -0.43 | 0 | -0.41 | 0 | 0.17 | 88.89 | 1.41 | 71.95 | 2.94 | 1030.77 | 2.3 | 0 | 24.69 | 1341.23 | -0.35 | 0 | -0.42 | 0 | 0.38 | -5.0 | 0.05 | 0 | 18400.00 | 0 |
| 2015 (2) | 1.93 | 211.29 | -1.11 | 0 | 0.93 | 0 | 0.09 | -55.0 | 0.82 | -32.23 | 0.26 | -60.61 | 0 | 0 | 1.71 | -42.47 | -0.81 | 0 | -0.56 | 0 | 0.4 | 25.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.62 | -25.3 | 0.59 | 0 | -1.53 | 0 | 0.2 | 33.33 | 1.21 | 0 | 0.66 | 175.0 | 0 | 0 | 2.98 | 234.79 | 0.63 | -18.18 | 0.46 | 31.43 | 0.32 | 6.67 | 0 | 0 | 79.49 | -37.75 |
| 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) | 0.81 | 350.0 | 10.96 | -1.86 | -3000.0 | -457.69 | 5.46 | 680.85 | 742.35 | 0.11 | 1200.0 | 175.0 | -1.05 | -975.0 | -184.0 | 0.19 | 1800.0 | 533.33 | -0.03 | 0 | 0 | 8.19 | 1030.17 | 530.6 | -0.14 | 72.0 | -600.0 | -0.2 | 65.52 | -500.0 | 0.48 | 0.0 | -9.43 | 0.03 | 0.0 | 0.0 | 261.29 | 0 | 118.34 |
| 23Q3 (19) | 0.18 | -52.63 | 80.0 | -0.06 | -700.0 | -100.0 | -0.94 | -187.04 | -176.47 | -0.01 | -200.0 | 80.0 | 0.12 | -69.23 | 71.43 | 0.01 | 0 | -75.0 | 0 | 0 | 0 | 0.72 | 0 | -75.18 | -0.5 | -28.21 | 26.47 | -0.58 | -65.71 | 4.92 | 0.48 | -2.04 | -11.11 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q2 (18) | 0.38 | 1050.0 | 162.3 | 0.01 | 0 | -87.5 | 1.08 | 500.0 | 1900.0 | 0.01 | 112.5 | 0 | 0.39 | 1075.0 | 173.58 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.39 | -550.0 | 55.17 | -0.35 | -1850.0 | 60.67 | 0.49 | -3.92 | -9.26 | 0.03 | 0.0 | 0.0 | 223.53 | 3229.41 | 0 |
| 23Q1 (17) | -0.04 | -105.48 | 88.89 | 0 | -100.0 | -100.0 | -0.27 | 68.24 | 88.56 | -0.08 | -300.0 | -166.67 | -0.04 | -103.2 | -101.87 | 0.01 | -66.67 | -90.91 | 0 | 0 | 0 | 0.45 | -65.16 | -91.73 | -0.06 | -200.0 | 82.35 | 0.02 | -60.0 | -95.0 | 0.51 | -3.77 | -8.93 | 0.03 | 0.0 | 0.0 | -7.14 | -105.97 | 80.36 |
| 22Q4 (16) | 0.73 | 630.0 | -18.89 | 0.52 | 1833.33 | 205.88 | -0.85 | -150.0 | -304.76 | 0.04 | 180.0 | 180.0 | 1.25 | 1685.71 | 16.82 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 1.30 | -55.52 | 148.05 | -0.02 | 97.06 | 93.75 | 0.05 | 108.2 | 103.4 | 0.53 | -1.85 | -28.38 | 0.03 | 0.0 | 400.0 | 119.67 | 0 | 0 |
| 22Q3 (15) | 0.1 | 116.39 | 118.87 | -0.03 | -137.5 | -250.0 | -0.34 | -466.67 | -88.89 | -0.05 | 0 | -150.0 | 0.07 | 113.21 | 113.73 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 2.92 | -37.23 | -69.83 | -0.68 | 21.84 | 47.29 | -0.61 | 31.46 | 55.47 | 0.54 | 0.0 | -36.47 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.61 | -69.44 | -45.24 | 0.08 | -96.8 | 900.0 | -0.06 | 97.46 | -250.0 | 0 | 100.0 | 100.0 | -0.53 | -124.77 | -23.26 | 0.04 | -63.64 | 500.0 | 0 | 0 | 0 | 4.65 | -15.01 | 593.02 | -0.87 | -155.88 | 29.27 | -0.89 | -322.5 | 42.95 | 0.54 | -3.57 | -40.0 | 0.03 | 0.0 | -40.0 | 0.00 | 100.0 | 0 |
| 22Q1 (13) | -0.36 | -140.0 | -63.64 | 2.5 | 1370.59 | 8433.33 | -2.36 | -1023.81 | -521.05 | -0.03 | 40.0 | -50.0 | 2.14 | 100.0 | 956.0 | 0.11 | 1000.0 | 450.0 | 0 | 0 | 0 | 5.47 | 945.27 | 679.85 | -0.34 | -6.25 | 15.0 | 0.4 | 127.21 | 225.0 | 0.56 | -24.32 | -38.46 | 0.03 | 400.0 | -40.0 | -36.36 | 0 | -5.79 |
| 21Q4 (12) | 0.9 | 269.81 | -41.18 | 0.17 | 750.0 | 0 | -0.21 | -16.67 | 71.23 | -0.05 | -150.0 | 0 | 1.07 | 309.8 | -30.07 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.52 | -94.59 | -32.81 | -0.32 | 75.19 | -174.42 | -1.47 | -7.3 | -880.0 | 0.74 | -12.94 | -21.28 | -0.01 | -133.33 | -120.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -0.53 | -26.19 | -167.09 | 0.02 | 300.0 | -50.0 | -0.18 | -550.0 | -157.14 | -0.02 | -100.0 | 0 | -0.51 | -18.6 | -161.45 | 0.03 | 400.0 | 200.0 | 0 | 0 | 0 | 9.68 | 1125.81 | 1970.97 | -1.29 | -4.88 | -61.25 | -1.37 | 12.18 | -101.47 | 0.85 | -5.56 | -8.6 | 0.03 | -40.0 | -25.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.42 | -90.91 | -2.44 | -0.01 | 66.67 | -107.69 | 0.04 | 110.53 | -90.7 | -0.01 | 50.0 | 88.89 | -0.43 | -72.0 | -53.57 | -0.01 | -150.0 | -150.0 | 0 | 0 | 0 | -0.94 | -234.43 | -142.45 | -1.23 | -207.5 | 24.07 | -1.56 | -387.5 | 49.19 | 0.9 | -1.1 | -5.26 | 0.05 | 0.0 | 25.0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -0.22 | -114.38 | -150.0 | -0.03 | 0 | -250.0 | -0.38 | 47.95 | 70.54 | -0.02 | 0 | -200.0 | -0.25 | -116.34 | -154.35 | 0.02 | -33.33 | -97.67 | 0 | 0 | 0 | 0.70 | -9.94 | -97.71 | -0.4 | -193.02 | 35.48 | -0.32 | -113.33 | 36.0 | 0.91 | -3.19 | -2.15 | 0.05 | 0.0 | 25.0 | -34.38 | -118.87 | -136.72 |
| 20Q4 (8) | 1.53 | 93.67 | -30.77 | 0 | -100.0 | 100.0 | -0.73 | -942.86 | -661.54 | 0 | 0 | 100.0 | 1.53 | 84.34 | 350.0 | 0.03 | 200.0 | -96.59 | 0 | 0 | 100.0 | 0.78 | 66.75 | -96.69 | 0.43 | 153.75 | 72.0 | -0.15 | 77.94 | 65.12 | 0.94 | 1.08 | 1.08 | 0.05 | 25.0 | 25.0 | 182.14 | -33.14 | -55.49 |
| 20Q3 (7) | 0.79 | 292.68 | 1680.0 | 0.04 | -69.23 | 108.51 | -0.07 | -116.28 | 63.16 | 0 | 100.0 | 0 | 0.83 | 396.43 | 259.62 | 0.01 | -50.0 | -98.59 | 0 | 0 | 0 | 0.47 | -78.97 | -98.63 | -0.8 | 50.62 | 23.81 | -0.68 | 77.85 | 22.73 | 0.93 | -2.11 | 9.41 | 0.04 | 0.0 | 0.0 | 272.41 | 0 | 154.48 |
| 20Q2 (6) | -0.41 | -193.18 | -286.36 | 0.13 | 550.0 | 131.71 | 0.43 | 133.33 | 152.94 | -0.09 | -550.0 | -1000.0 | -0.28 | -160.87 | -47.37 | 0.02 | -97.67 | -90.48 | 0 | 0 | 0 | 2.22 | -92.74 | -74.07 | -1.62 | -161.29 | -149.23 | -3.07 | -514.0 | -526.53 | 0.95 | 2.15 | 14.46 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 0.44 | -80.09 | 91.3 | 0.02 | 101.07 | 102.7 | -1.29 | -1092.31 | -65.38 | 0.02 | 300.0 | 166.67 | 0.46 | 35.29 | 190.2 | 0.86 | -2.27 | 65.38 | 0 | 100.0 | 0 | 30.60 | 30.07 | 109.53 | -0.62 | -348.0 | -933.33 | -0.5 | -16.28 | -5100.0 | 0.93 | 0.0 | 10.71 | 0.04 | 0.0 | 0.0 | 93.62 | -77.13 | 262.26 |
| 19Q4 (4) | 2.21 | 4520.0 | 0.0 | -1.87 | -297.87 | 0.0 | 0.13 | 168.42 | 0.0 | -0.01 | 0 | 0.0 | 0.34 | 165.38 | 0.0 | 0.88 | 23.94 | 0.0 | -0.02 | 0 | 0.0 | 23.53 | -31.07 | 0.0 | 0.25 | 123.81 | 0.0 | -0.43 | 51.14 | 0.0 | 0.93 | 9.41 | 0.0 | 0.04 | 0.0 | 0.0 | 409.26 | 181.85 | 0.0 |
| 19Q3 (3) | -0.05 | -122.73 | 0.0 | -0.47 | -14.63 | 0.0 | -0.19 | -211.76 | 0.0 | 0 | -100.0 | 0.0 | -0.52 | -173.68 | 0.0 | 0.71 | 238.1 | 0.0 | 0 | 0 | 0.0 | 34.13 | 298.24 | 0.0 | -1.05 | -61.54 | 0.0 | -0.88 | -79.59 | 0.0 | 0.85 | 2.41 | 0.0 | 0.04 | 0.0 | 0.0 | -500.00 | -963.64 | 0.0 |
| 19Q2 (2) | 0.22 | -4.35 | 0.0 | -0.41 | 44.59 | 0.0 | 0.17 | 121.79 | 0.0 | 0.01 | 133.33 | 0.0 | -0.19 | 62.75 | 0.0 | 0.21 | -59.62 | 0.0 | 0 | 0 | 0.0 | 8.57 | -41.32 | 0.0 | -0.65 | -983.33 | 0.0 | -0.49 | -5000.0 | 0.0 | 0.83 | -1.19 | 0.0 | 0.04 | 0.0 | 0.0 | 57.89 | 124.03 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.61 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 25.84 | 0.0 | 0.0 |
