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) | 1.71 | -21.56 | -0.18 | 0 | -2.0 | 0 | -0.41 | 0 | 1.53 | -19.9 | 0.04 | -33.33 | -0.14 | 0 | 0.14 | -33.9 | 1.9 | -10.8 | 1.49 | -37.13 | 0.11 | 37.5 | 0 | 0 | 106.88 | 20.11 |
| 2022 (9) | 2.18 | 59.12 | -0.27 | 0 | -0.1 | 0 | -0.28 | 0 | 1.91 | 42.54 | 0.06 | 500.0 | -0.21 | 0 | 0.21 | 573.4 | 2.13 | -27.55 | 2.37 | 11.27 | 0.08 | 0.0 | 0 | 0 | 88.98 | 43.54 |
| 2021 (8) | 1.37 | 92.96 | -0.03 | 0 | -1.59 | 0 | 0.67 | 0 | 1.34 | 100.0 | 0.01 | -50.0 | 0 | 0 | 0.03 | -54.33 | 2.94 | 27.27 | 2.13 | 42.0 | 0.08 | -27.27 | 0 | 0 | 61.99 | 40.57 |
| 2020 (7) | 0.71 | -32.38 | -0.04 | 0 | 0.13 | 0 | -0.05 | 0 | 0.67 | -34.31 | 0.02 | -33.33 | -0.01 | 0 | 0.07 | -36.99 | 2.31 | 10.0 | 1.5 | 0.67 | 0.11 | -8.33 | 0 | 0 | 44.10 | -32.38 |
| 2019 (6) | 1.05 | 36.36 | -0.03 | 0 | -0.73 | 0 | 0.35 | 94.44 | 1.02 | 45.71 | 0.03 | 50.0 | 0 | 0 | 0.11 | 43.83 | 2.1 | 21.39 | 1.49 | 4.2 | 0.12 | 200.0 | 0 | 0 | 65.22 | 24.51 |
| 2018 (5) | 0.77 | -59.04 | -0.07 | 0 | -0.74 | 0 | 0.18 | 0 | 0.7 | -62.57 | 0.02 | 0 | -0.06 | 0 | 0.08 | 0 | 1.73 | 6.79 | 1.43 | 40.2 | 0.04 | -20.0 | 0 | 0 | 52.38 | -69.63 |
| 2017 (4) | 1.88 | 382.05 | -0.01 | 0 | -1.73 | 0 | -0.14 | 0 | 1.87 | 419.44 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.62 | 44.64 | 1.02 | 64.52 | 0.05 | 0.0 | 0.02 | 0.0 | 172.48 | 205.15 |
| 2016 (3) | 0.39 | 0 | -0.03 | 0 | 0.03 | -92.11 | -0.09 | 0 | 0.36 | 0 | 0.01 | -96.97 | -0.03 | 0 | 0.03 | -97.85 | 1.12 | 49.33 | 0.62 | -10.14 | 0.05 | 0.0 | 0.02 | 100.0 | 56.52 | 0 |
| 2015 (2) | -0.66 | 0 | -0.34 | 0 | 0.38 | 0 | -0.33 | 0 | -1.0 | 0 | 0.33 | 1550.0 | 0 | 0 | 1.55 | 1649.44 | 0.75 | 11.94 | 0.69 | -6.76 | 0.05 | 25.0 | 0.01 | 0.0 | -88.00 | 0 |
| 2014 (1) | 0.53 | -66.88 | -0.02 | 0 | -0.17 | 0 | 0.05 | 66.67 | 0.51 | -67.52 | 0.02 | -33.33 | 0 | 0 | 0.09 | -11.93 | 0.67 | -46.83 | 0.74 | -34.51 | 0.04 | 0.0 | 0.01 | 0.0 | 67.09 | -50.52 |
| 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) | -0.23 | -276.92 | -112.71 | -0.01 | 0.0 | 95.24 | 0 | 100.0 | 100.0 | -0.15 | -266.67 | -135.71 | -0.24 | -300.0 | -115.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.52 | 23.81 | -18.75 | 0 | -100.0 | -100.0 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | -575.00 | -3063.46 | -192.13 |
| 23Q3 (19) | 0.13 | -80.6 | 115.12 | -0.01 | 94.12 | 50.0 | -1.35 | -104.55 | -640.0 | 0.09 | 350.0 | 136.0 | 0.12 | -76.0 | 113.64 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.42 | 55.56 | 35.48 | 0.64 | 88.24 | -1.54 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 19.40 | -89.28 | 115.12 |
| 23Q2 (18) | 0.67 | -41.23 | 570.0 | -0.17 | 0 | -466.67 | -0.66 | 0 | -375.0 | 0.02 | 105.41 | 108.33 | 0.5 | -56.14 | 614.29 | 0.03 | 0 | 0.0 | -0.14 | 0 | 0 | 0.45 | 0 | -10.09 | 0.27 | -60.87 | -42.55 | 0.34 | -32.0 | -43.33 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 181.08 | -17.4 | 1022.7 |
| 23Q1 (17) | 1.14 | -37.02 | 1.79 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | -0.37 | -188.1 | -85.0 | 1.14 | -28.75 | 2.7 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.69 | 7.81 | -2.82 | 0.5 | 85.19 | -40.48 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 219.23 | -64.87 | 68.34 |
| 22Q4 (16) | 1.81 | 310.47 | 1392.86 | -0.21 | -950.0 | 0 | -0.57 | -328.0 | -7.55 | 0.42 | 268.0 | 50.0 | 1.6 | 281.82 | 1242.86 | 0 | -100.0 | 0 | -0.21 | 0 | 0 | -0.00 | -100.0 | 0 | 0.64 | 106.45 | -27.27 | 0.27 | -58.46 | -60.29 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 624.14 | 586.25 | 3220.69 |
| 22Q3 (15) | -0.86 | -960.0 | -1055.56 | -0.02 | 33.33 | 33.33 | 0.25 | 4.17 | 78.57 | -0.25 | -4.17 | 7.41 | -0.88 | -1357.14 | -1566.67 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0.36 | -27.47 | 0 | 0.31 | -34.04 | -47.46 | 0.65 | 8.33 | 32.65 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -128.36 | -895.82 | -827.36 |
| 22Q2 (14) | 0.1 | -91.07 | 158.82 | -0.03 | -200.0 | 0 | 0.24 | 2500.0 | 0 | -0.24 | -20.0 | 14.29 | 0.07 | -93.69 | 141.18 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.50 | 380.2 | 273.27 | 0.47 | -33.8 | -26.56 | 0.6 | -28.57 | 81.82 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 16.13 | -87.62 | 133.21 |
| 22Q1 (13) | 1.12 | 900.0 | -29.56 | -0.01 | 0 | 0 | -0.01 | 98.11 | 99.17 | -0.2 | -171.43 | -121.05 | 1.11 | 892.86 | -30.19 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.10 | 0 | 0 | 0.71 | -19.32 | -13.41 | 0.84 | 23.53 | 33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 130.23 | 751.16 | -46.76 |
| 21Q4 (12) | -0.14 | -255.56 | 85.11 | 0 | 100.0 | 0 | -0.53 | -478.57 | -431.25 | 0.28 | 203.7 | 366.67 | -0.14 | -333.33 | 85.11 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.88 | 49.15 | 37.5 | 0.68 | 38.78 | 78.95 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -20.00 | -213.33 | 91.49 |
| 21Q3 (11) | 0.09 | 152.94 | -80.85 | -0.03 | 0 | 0 | 0.14 | 0 | 7.69 | -0.27 | 3.57 | -170.0 | 0.06 | 135.29 | -87.23 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 0.59 | -7.81 | 11.32 | 0.49 | 48.48 | 58.06 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 17.65 | 136.33 | -87.23 |
| 21Q2 (10) | -0.17 | -110.69 | -254.55 | 0 | 0 | 100.0 | 0 | 100.0 | 100.0 | -0.28 | -129.47 | -2700.0 | -0.17 | -110.69 | -312.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.13 | 0 | 0 | 0.64 | -21.95 | 8.47 | 0.33 | -47.62 | -2.94 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -48.57 | -119.86 | -263.38 |
| 21Q1 (9) | 1.59 | 269.15 | 48.6 | 0 | 0 | 0 | -1.21 | -856.25 | -2925.0 | 0.95 | 1483.33 | 9600.0 | 1.59 | 269.15 | 48.6 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.82 | 28.12 | 46.43 | 0.63 | 65.79 | 31.25 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 244.62 | 204.09 | 16.59 |
| 20Q4 (8) | -0.94 | -300.0 | -254.1 | 0 | 0 | 100.0 | 0.16 | 23.08 | 176.19 | 0.06 | 160.0 | -40.0 | -0.94 | -300.0 | -256.67 | 0 | -100.0 | -100.0 | -0.01 | -200.0 | 0 | -0.00 | -100.0 | -100.0 | 0.64 | 20.75 | 3.23 | 0.38 | 22.58 | 35.71 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | -235.00 | -270.0 | -223.28 |
| 20Q3 (7) | 0.47 | 327.27 | 234.29 | 0 | 100.0 | 0 | 0.13 | 200.0 | 1400.0 | -0.1 | -900.0 | -400.0 | 0.47 | 487.5 | 234.29 | 0.01 | 0 | 0 | 0.01 | 0 | 0 | 0.13 | 0 | 0 | 0.53 | -10.17 | -8.62 | 0.31 | -8.82 | -27.91 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 138.24 | 364.97 | 281.68 |
| 20Q2 (6) | 0.11 | -89.72 | -62.07 | -0.03 | 0 | -200.0 | -0.13 | -225.0 | 84.34 | -0.01 | 0.0 | -103.03 | 0.08 | -92.52 | -71.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.59 | 5.36 | 55.26 | 0.34 | -29.17 | 3.03 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 29.73 | -85.83 | -63.09 |
| 20Q1 (5) | 1.07 | 75.41 | 114.0 | 0 | 100.0 | 100.0 | -0.04 | 80.95 | -112.5 | -0.01 | -110.0 | 85.71 | 1.07 | 78.33 | 122.92 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.56 | -9.68 | 9.8 | 0.48 | 71.43 | 6.67 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | 209.80 | 10.06 | 97.22 |
| 19Q4 (4) | 0.61 | 274.29 | 0.0 | -0.01 | 0 | 0.0 | -0.21 | -2000.0 | 0.0 | 0.1 | 600.0 | 0.0 | 0.6 | 271.43 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.14 | 0 | 0.0 | 0.62 | 6.9 | 0.0 | 0.28 | -34.88 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 190.62 | 350.54 | 0.0 |
| 19Q3 (3) | -0.35 | -220.69 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 98.8 | 0.0 | -0.02 | -106.06 | 0.0 | -0.35 | -225.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.58 | 52.63 | 0.0 | 0.43 | 30.3 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -76.09 | -194.45 | 0.0 |
| 19Q2 (2) | 0.29 | -42.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.83 | -359.38 | 0.0 | 0.33 | 571.43 | 0.0 | 0.28 | -41.67 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.31 | 0 | 0.0 | 0.38 | -25.49 | 0.0 | 0.33 | -26.67 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 80.56 | -24.28 | 0.0 |
| 19Q1 (1) | 0.5 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 106.38 | 0.0 | 0.0 |
