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) | 5.04 | -32.26 | -32.48 | 0 | 17.37 | 0 | 0.02 | -77.78 | -27.44 | 0 | 0.25 | 525.0 | 0.04 | 0 | 1.42 | 646.02 | 4.58 | -27.76 | 4.26 | -28.64 | 0.42 | -2.33 | 0 | 0 | 107.69 | -7.36 |
| 2022 (9) | 7.44 | -7.0 | -0.18 | 0 | -8.48 | 0 | 0.09 | -43.75 | 7.26 | -7.04 | 0.04 | -78.95 | 0 | 0 | 0.19 | -72.46 | 6.34 | -40.69 | 5.97 | -27.9 | 0.43 | 7.5 | 0 | 0 | 116.25 | 26.13 |
| 2021 (8) | 8.0 | 7.53 | -0.19 | 0 | -4.2 | 0 | 0.16 | 0 | 7.81 | 7.28 | 0.19 | -50.0 | 0.05 | 0 | 0.69 | -56.4 | 10.69 | 23.01 | 8.28 | 25.45 | 0.4 | 14.29 | 0 | 0 | 92.17 | -13.9 |
| 2020 (7) | 7.44 | 386.27 | -0.16 | 0 | 1.47 | 0 | -0.04 | 0 | 7.28 | 600.0 | 0.38 | -15.56 | -0.02 | 0 | 1.58 | -10.45 | 8.69 | -18.79 | 6.6 | -22.63 | 0.35 | 45.83 | 0 | 0 | 107.05 | 513.62 |
| 2019 (6) | 1.53 | -89.62 | -0.49 | 0 | -11.25 | 0 | 0 | 0 | 1.04 | -92.78 | 0.45 | 28.57 | -0.04 | 0 | 1.77 | 57.34 | 10.7 | -32.45 | 8.53 | -34.18 | 0.24 | 166.67 | 0 | 0 | 17.45 | -84.55 |
| 2018 (5) | 14.74 | 426.43 | -0.34 | 0 | -4.26 | 0 | -0.65 | 0 | 14.4 | 429.41 | 0.35 | 400.0 | 0 | 0 | 1.12 | 128.31 | 15.84 | 179.86 | 12.96 | 179.91 | 0.09 | 0.0 | 0 | 0 | 112.95 | 90.4 |
| 2017 (4) | 2.8 | 34.62 | -0.08 | 0 | -1.58 | 0 | 0.12 | 140.0 | 2.72 | 31.4 | 0.07 | 250.0 | 0 | 0 | 0.49 | 99.51 | 5.66 | 130.08 | 4.63 | 132.66 | 0.09 | 12.5 | 0 | 0 | 59.32 | -40.96 |
| 2016 (3) | 2.08 | 18.86 | -0.01 | 0 | -1.52 | 0 | 0.05 | 0 | 2.07 | 22.49 | 0.02 | -60.0 | 0.01 | 0.0 | 0.25 | -69.88 | 2.46 | 35.16 | 1.99 | 25.16 | 0.08 | 0.0 | 0 | 0 | 100.48 | -4.11 |
| 2015 (2) | 1.75 | -16.27 | -0.06 | 0 | -1.24 | 0 | -0.1 | 0 | 1.69 | 0.0 | 0.05 | -87.18 | 0.01 | 0 | 0.82 | -86.25 | 1.82 | 4.0 | 1.59 | -7.56 | 0.08 | 14.29 | 0 | 0 | 104.79 | -9.75 |
| 2014 (1) | 2.09 | 68.55 | -0.4 | 0 | -1.79 | 0 | 0.22 | 0 | 1.69 | 0 | 0.39 | -72.92 | -0.03 | 0 | 5.96 | -70.35 | 1.75 | -25.21 | 1.72 | -16.1 | 0.07 | 133.33 | 0.01 | 0.0 | 116.11 | 95.7 |
| 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) | 2.33 | 164.77 | 18.88 | -4.15 | 85.36 | -8200.0 | -0.61 | -1933.33 | 77.9 | -0.03 | -127.27 | -160.0 | -1.82 | 93.37 | -195.29 | 0.16 | 433.33 | 700.0 | 0 | 0 | -100.0 | 6.78 | 837.85 | 1584.75 | 0 | -100.0 | -100.0 | -0.22 | -117.6 | -120.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.88 | 39.68 | -52.17 | -28.34 | -47333.33 | -283300.0 | -0.03 | -100.17 | 99.35 | 0.11 | 83.33 | 83.33 | -27.46 | -4079.71 | -1600.55 | 0.03 | 50.0 | 0 | 0 | -100.0 | 100.0 | 0.72 | 109.28 | 0 | 0.9 | -49.72 | -7.22 | 1.25 | -25.15 | -9.42 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 65.19 | 84.17 | -47.21 |
| 23Q2 (18) | 0.63 | -47.5 | -70.28 | 0.06 | 250.0 | 300.0 | 18.05 | 45225.0 | 15141.67 | 0.06 | 154.55 | 500.0 | 0.69 | -40.52 | -66.99 | 0.02 | -50.0 | 0.0 | 0.04 | 0 | 0 | 0.35 | -54.15 | -5.01 | 1.79 | -5.79 | -4.28 | 1.67 | 6.37 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 35.39 | -50.45 | -70.28 |
| 23Q1 (17) | 1.2 | -38.78 | -21.57 | -0.04 | 20.0 | 55.56 | -0.04 | 98.55 | 96.0 | -0.11 | -320.0 | -266.67 | 1.16 | -39.27 | -19.44 | 0.04 | 100.0 | 0 | 0 | -100.0 | 0 | 0.75 | 87.19 | 0 | 1.9 | 15.15 | 3.26 | 1.57 | 42.73 | -13.74 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | 71.43 | -56.27 | -9.9 |
| 22Q4 (16) | 1.96 | 6.52 | -37.58 | -0.05 | -400.0 | -25.0 | -2.76 | 39.87 | -2409.09 | 0.05 | -16.67 | -82.14 | 1.91 | 4.37 | -38.39 | 0.02 | 0 | -50.0 | 0.04 | 200.0 | 100.0 | 0.40 | 0 | -36.22 | 1.65 | 70.1 | -22.54 | 1.1 | -20.29 | -34.52 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 163.33 | 32.26 | -6.89 |
| 22Q3 (15) | 1.84 | -13.21 | -49.59 | -0.01 | 66.67 | 80.0 | -4.59 | -3725.0 | -13.61 | 0.06 | 500.0 | 137.5 | 1.83 | -12.44 | -49.17 | 0 | -100.0 | -100.0 | -0.04 | 0 | -150.0 | -0.00 | -100.0 | -100.0 | 0.97 | -48.13 | -69.11 | 1.38 | -17.37 | -46.09 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 123.49 | 3.68 | -9.67 |
| 22Q2 (14) | 2.12 | 38.56 | 5200.0 | -0.03 | 66.67 | 57.14 | -0.12 | 88.0 | -500.0 | 0.01 | 133.33 | -83.33 | 2.09 | 45.14 | 7066.67 | 0.02 | 0 | -33.33 | 0 | 0 | 100.0 | 0.36 | 0 | -13.33 | 1.87 | 1.63 | -31.75 | 1.67 | -8.24 | -11.64 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 119.10 | 50.24 | 5825.28 |
| 22Q1 (13) | 1.53 | -51.27 | 30.77 | -0.09 | -125.0 | -350.0 | -1.0 | -809.09 | -3233.33 | -0.03 | -110.71 | -50.0 | 1.44 | -53.55 | 25.22 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 1.84 | -13.62 | -31.34 | 1.82 | 8.33 | -15.35 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 79.27 | -54.81 | 51.77 |
| 21Q4 (12) | 3.14 | -13.97 | 17.16 | -0.04 | 20.0 | -100.0 | -0.11 | 97.28 | 92.67 | 0.28 | 275.0 | 1300.0 | 3.1 | -13.89 | 16.54 | 0.04 | -60.0 | -42.86 | 0.02 | -75.0 | 166.67 | 0.63 | -55.08 | -49.89 | 2.13 | -32.17 | 21.02 | 1.68 | -34.38 | 21.74 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 175.42 | 28.32 | -3.13 |
| 21Q3 (11) | 3.65 | 9025.0 | 22.07 | -0.05 | 28.57 | 58.33 | -4.04 | -20100.0 | 10.42 | -0.16 | -366.67 | -1700.0 | 3.6 | 12100.0 | 25.44 | 0.1 | 233.33 | -41.18 | 0.08 | 260.0 | 300.0 | 1.40 | 234.74 | -60.51 | 3.14 | 14.6 | 145.31 | 2.56 | 35.45 | 184.44 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 136.70 | 6701.03 | -54.74 |
| 21Q2 (10) | 0.04 | -96.58 | -90.24 | -0.07 | -250.0 | -136.84 | -0.02 | 33.33 | -100.37 | 0.06 | 400.0 | 113.95 | -0.03 | -102.61 | -105.0 | 0.03 | 50.0 | -70.0 | -0.05 | 0 | -400.0 | 0.42 | 44.55 | -71.59 | 2.74 | 2.24 | -4.53 | 1.89 | -12.09 | -8.25 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 2.01 | -96.15 | -89.51 |
| 21Q1 (9) | 1.17 | -56.34 | -13.97 | -0.02 | 0.0 | 90.48 | -0.03 | 98.0 | -101.49 | -0.02 | -200.0 | -105.56 | 1.15 | -56.77 | 0.0 | 0.02 | -71.43 | -50.0 | 0 | 100.0 | 0 | 0.29 | -76.94 | -50.22 | 2.68 | 52.27 | -3.6 | 2.15 | 55.8 | -4.87 | 0.09 | -10.0 | 12.5 | 0 | 0 | 0 | 52.23 | -71.16 | -10.13 |
| 20Q4 (8) | 2.68 | -10.37 | 150.47 | -0.02 | 83.33 | 50.0 | -1.5 | 66.74 | -7600.0 | 0.02 | 100.0 | 101.56 | 2.66 | -7.32 | 158.25 | 0.07 | -58.82 | -22.22 | -0.03 | -250.0 | -200.0 | 1.26 | -64.6 | -37.05 | 1.76 | 37.5 | 50.43 | 1.38 | 53.33 | 62.35 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 181.08 | -40.04 | 57.39 |
| 20Q3 (7) | 2.99 | 629.27 | 5083.33 | -0.12 | -163.16 | 36.84 | -4.51 | -182.45 | 60.92 | 0.01 | 102.33 | 103.45 | 2.87 | 378.33 | 1248.0 | 0.17 | 70.0 | 6.25 | 0.02 | 300.0 | 200.0 | 3.56 | 140.77 | 42.93 | 1.28 | -55.4 | -47.33 | 0.9 | -56.31 | -54.08 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 302.02 | 1476.4 | 10318.35 |
| 20Q2 (6) | 0.41 | -69.85 | 373.33 | 0.19 | 190.48 | 272.73 | 5.47 | 170.79 | 1853.57 | -0.43 | -219.44 | -243.33 | 0.6 | -47.83 | 330.77 | 0.1 | 150.0 | 11.11 | -0.01 | 0 | 0.0 | 1.48 | 153.32 | 28.02 | 2.87 | 3.24 | -27.16 | 2.06 | -8.85 | -33.55 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | 19.16 | -67.04 | 501.06 |
| 20Q1 (5) | 1.36 | 27.1 | 100.0 | -0.21 | -425.0 | -50.0 | 2.02 | 10000.0 | 10200.0 | 0.36 | 128.12 | 250.0 | 1.15 | 11.65 | 112.96 | 0.04 | -55.56 | -63.64 | 0 | 100.0 | 0 | 0.58 | -70.85 | -64.43 | 2.78 | 137.61 | -12.3 | 2.26 | 165.88 | -13.41 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | 58.12 | -49.48 | 126.5 |
| 19Q4 (4) | 1.07 | 1883.33 | 0.0 | -0.04 | 78.95 | 0.0 | 0.02 | 100.17 | 0.0 | -1.28 | -341.38 | 0.0 | 1.03 | 512.0 | 0.0 | 0.09 | -43.75 | 0.0 | -0.01 | 50.0 | 0.0 | 2.00 | -19.62 | 0.0 | 1.17 | -51.85 | 0.0 | 0.85 | -56.63 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 115.05 | 3992.65 | 0.0 |
| 19Q3 (3) | -0.06 | 60.0 | 0.0 | -0.19 | -72.73 | 0.0 | -11.54 | -4221.43 | 0.0 | -0.29 | -196.67 | 0.0 | -0.25 | 3.85 | 0.0 | 0.16 | 77.78 | 0.0 | -0.02 | -100.0 | 0.0 | 2.49 | 115.66 | 0.0 | 2.43 | -38.32 | 0.0 | 1.96 | -36.77 | 0.0 | 0.07 | 75.0 | 0.0 | 0 | 0 | 0.0 | -2.96 | 38.13 | 0.0 |
| 19Q2 (2) | -0.15 | -122.06 | 0.0 | -0.11 | 21.43 | 0.0 | 0.28 | 1500.0 | 0.0 | 0.3 | 225.0 | 0.0 | -0.26 | -148.15 | 0.0 | 0.09 | -18.18 | 0.0 | -0.01 | 0 | 0.0 | 1.15 | -29.62 | 0.0 | 3.94 | 24.29 | 0.0 | 3.1 | 18.77 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -4.78 | -118.62 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 3.17 | 0.0 | 0.0 | 2.61 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 25.66 | 0.0 | 0.0 |
