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) | 1.29 | -7.86 | 0.52 | 0 | -0.28 | 0 | -0.03 | 0 | 1.81 | 570.37 | 0.05 | -93.67 | 0.27 | 0 | 0.34 | -93.46 | 0.7 | -55.97 | 0.28 | -56.25 | 0.19 | -20.83 | 0.07 | 40.0 | 238.89 | 58.69 |
| 2022 (9) | 1.4 | 72.84 | -1.13 | 0 | 0.14 | 0 | 0.01 | 0 | 0.27 | -82.69 | 0.79 | 364.71 | -0.32 | 0 | 5.23 | 302.54 | 1.59 | 6.71 | 0.64 | -40.74 | 0.24 | 9.09 | 0.05 | 66.67 | 150.54 | 147.18 |
| 2021 (8) | 0.81 | 575.0 | 0.75 | 0 | -0.08 | 0 | -0.06 | 0 | 1.56 | 1633.33 | 0.17 | -48.48 | 0.08 | 0 | 1.30 | -52.78 | 1.49 | 19.2 | 1.08 | 40.26 | 0.22 | -15.38 | 0.03 | -25.0 | 60.90 | 443.05 |
| 2020 (7) | 0.12 | -85.0 | -0.03 | 0 | -0.18 | 0 | -0.06 | 0 | 0.09 | -84.21 | 0.33 | 135.71 | -0.1 | 0 | 2.75 | 131.98 | 1.25 | 47.06 | 0.77 | 42.59 | 0.26 | -7.14 | 0.04 | -33.33 | 11.21 | -87.66 |
| 2019 (6) | 0.8 | 77.78 | -0.23 | 0 | -0.77 | 0 | 0.03 | -62.5 | 0.57 | -13.64 | 0.14 | 75.0 | -0.04 | 0 | 1.19 | 72.92 | 0.85 | 21.43 | 0.54 | 50.0 | 0.28 | 115.38 | 0.06 | 0.0 | 90.91 | 11.11 |
| 2018 (5) | 0.45 | 0 | 0.21 | 0 | -0.06 | 0 | 0.08 | 300.0 | 0.66 | 0 | 0.08 | 0.0 | -0.07 | 0 | 0.69 | 4.8 | 0.7 | -29.29 | 0.36 | -53.25 | 0.13 | 0.0 | 0.06 | -25.0 | 81.82 | 0 |
| 2017 (4) | -0.9 | 0 | -0.7 | 0 | 0.07 | -97.6 | 0.02 | 0 | -1.6 | 0 | 0.08 | 33.33 | -0.19 | 0 | 0.65 | -3.33 | 0.99 | 43.48 | 0.77 | 48.08 | 0.13 | 18.18 | 0.08 | 100.0 | -91.84 | 0 |
| 2016 (3) | 0.55 | -50.89 | -0.84 | 0 | 2.92 | 1522.22 | 0 | 0 | -0.29 | 0 | 0.06 | -40.0 | -0.01 | 0 | 0.68 | -44.06 | 0.69 | -21.59 | 0.52 | 10.64 | 0.11 | 0.0 | 0.04 | 33.33 | 82.09 | -55.29 |
| 2015 (2) | 1.12 | 0 | -0.15 | 0 | 0.18 | -81.25 | 0.02 | 0 | 0.97 | 0 | 0.1 | -16.67 | -0.03 | 0 | 1.21 | -11.22 | 0.88 | 27.54 | 0.47 | -49.46 | 0.11 | 0.0 | 0.03 | -25.0 | 183.61 | 0 |
| 2014 (1) | -1.09 | 0 | 0.22 | 0 | 0.96 | 0 | -0.04 | 0 | -0.87 | 0 | 0.12 | 20.0 | -0.02 | 0 | 1.36 | 49.18 | 0.69 | -55.19 | 0.93 | 78.85 | 0.11 | 10.0 | 0.04 | -20.0 | -100.93 | 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) | 0.69 | -33.65 | 0.0 | 0.24 | 118.18 | 700.0 | 0.15 | 150.0 | 200.0 | 0 | 100.0 | -100.0 | 0.93 | -19.13 | 43.08 | 0.02 | 100.0 | 100.0 | -0.02 | -108.33 | -300.0 | 0.55 | 105.52 | 135.36 | 0.15 | -44.44 | -63.41 | 0.01 | -90.91 | -94.12 | 0.05 | 66.67 | -16.67 | 0.02 | 0.0 | 0.0 | 862.50 | 32.69 | 212.5 |
| 23Q3 (19) | 1.04 | 276.27 | -24.64 | 0.11 | -35.29 | 111.83 | 0.06 | 110.91 | -89.09 | -0.02 | -200.0 | 33.33 | 1.15 | 373.81 | 155.56 | 0.01 | 0.0 | -98.65 | 0.24 | 700.0 | 188.89 | 0.27 | -8.33 | -98.66 | 0.27 | 285.71 | -30.77 | 0.11 | 1000.0 | -64.52 | 0.03 | -40.0 | -57.14 | 0.02 | 0.0 | 100.0 | 650.00 | 188.14 | 83.7 |
| 23Q2 (18) | -0.59 | -521.43 | -6000.0 | 0.17 | 1600.0 | 342.86 | -0.55 | -1200.0 | -1.85 | 0.02 | 200.0 | -60.0 | -0.42 | -380.0 | -600.0 | 0.01 | 0.0 | 0.0 | 0.03 | 50.0 | 175.0 | 0.29 | 12.9 | 5.57 | 0.07 | -65.0 | -81.08 | 0.01 | -92.86 | 0 | 0.05 | 0.0 | -16.67 | 0.02 | 100.0 | 100.0 | -737.50 | -1153.57 | -5262.5 |
| 23Q1 (17) | 0.14 | -79.71 | 120.59 | 0.01 | 125.0 | 110.0 | 0.05 | 133.33 | -82.14 | -0.02 | -166.67 | 50.0 | 0.15 | -76.92 | 119.23 | 0.01 | 0.0 | -66.67 | 0.02 | 100.0 | 200.0 | 0.26 | 10.65 | -69.44 | 0.2 | -51.22 | -52.38 | 0.14 | -17.65 | -12.5 | 0.05 | -16.67 | -16.67 | 0.01 | -50.0 | 0.0 | 70.00 | -74.64 | 123.68 |
| 22Q4 (16) | 0.69 | -50.0 | 1280.0 | -0.04 | 95.7 | 55.56 | -0.15 | -127.27 | -225.0 | 0.03 | 200.0 | 130.0 | 0.65 | 44.44 | 1725.0 | 0.01 | -98.65 | -50.0 | 0.01 | 103.7 | 0 | 0.23 | -98.83 | -57.98 | 0.41 | 5.13 | 28.12 | 0.17 | -45.16 | -19.05 | 0.06 | -14.29 | 0.0 | 0.02 | 100.0 | 100.0 | 276.00 | -22.0 | 1445.6 |
| 22Q3 (15) | 1.38 | 13700.0 | 630.77 | -0.93 | -1228.57 | -416.67 | 0.55 | 201.85 | 120.0 | -0.03 | -160.0 | 62.5 | 0.45 | 850.0 | 202.27 | 0.74 | 7300.0 | 722.22 | -0.27 | -575.0 | -550.0 | 20.00 | 7100.0 | 706.67 | 0.39 | 5.41 | -17.02 | 0.31 | 0 | -16.22 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0.0 | 353.85 | 2376.92 | 685.21 |
| 22Q2 (14) | 0.01 | 101.47 | -98.65 | -0.07 | 30.0 | -600.0 | -0.54 | -292.86 | -92.86 | 0.05 | 225.0 | -54.55 | -0.06 | 92.31 | -108.22 | 0.01 | -66.67 | -75.0 | -0.04 | -100.0 | 0 | 0.28 | -67.31 | -78.06 | 0.37 | -11.9 | -24.49 | 0 | -100.0 | -100.0 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 14.29 | 104.83 | -92.28 |
| 22Q1 (13) | -0.68 | -1460.0 | -342.86 | -0.1 | -11.11 | -109.71 | 0.28 | 133.33 | 275.0 | -0.04 | 60.0 | -500.0 | -0.78 | -1850.0 | -159.54 | 0.03 | 50.0 | 50.0 | -0.02 | 0 | -166.67 | 0.85 | 52.12 | 15.16 | 0.42 | 31.25 | 110.0 | 0.16 | -23.81 | -5.88 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | -295.65 | -1755.65 | -363.98 |
| 21Q4 (12) | 0.05 | 119.23 | -92.86 | -0.09 | 50.0 | 47.06 | 0.12 | -52.0 | 175.0 | -0.1 | -25.0 | -1100.0 | -0.04 | 90.91 | -107.55 | 0.02 | -77.78 | -92.59 | 0 | -100.0 | -100.0 | 0.56 | -77.47 | -93.01 | 0.32 | -31.91 | -27.27 | 0.21 | -43.24 | -12.5 | 0.06 | 20.0 | 50.0 | 0.01 | 0.0 | 0.0 | 17.86 | 129.53 | -92.6 |
| 21Q3 (11) | -0.26 | -135.14 | 67.5 | -0.18 | -1700.0 | -132.14 | 0.25 | 189.29 | 457.14 | -0.08 | -172.73 | 0 | -0.44 | -160.27 | -83.33 | 0.09 | 125.0 | 0 | 0.06 | 0 | 300.0 | 2.48 | 95.87 | 0 | 0.47 | -4.08 | 123.81 | 0.37 | 8.82 | 184.62 | 0.05 | 0.0 | -28.57 | 0.01 | 0.0 | 0.0 | -60.47 | -132.68 | 84.13 |
| 21Q2 (10) | 0.74 | 164.29 | 208.33 | -0.01 | -100.97 | 96.67 | -0.28 | -75.0 | -300.0 | 0.11 | 1000.0 | 283.33 | 0.73 | -44.27 | 1316.67 | 0.04 | 100.0 | 300.0 | 0 | -100.0 | 100.0 | 1.27 | 71.52 | 301.27 | 0.49 | 145.0 | -7.55 | 0.34 | 100.0 | -24.44 | 0.05 | -28.57 | -28.57 | 0.01 | 0.0 | 0.0 | 185.00 | 65.18 | 308.54 |
| 21Q1 (9) | 0.28 | -60.0 | 1033.33 | 1.03 | 705.88 | 1036.36 | -0.16 | 0.0 | -223.08 | 0.01 | 0.0 | 200.0 | 1.31 | 147.17 | 1035.71 | 0.02 | -92.59 | -66.67 | 0.03 | -40.0 | 250.0 | 0.74 | -90.76 | -69.13 | 0.2 | -54.55 | 233.33 | 0.17 | -29.17 | 525.0 | 0.07 | 75.0 | -12.5 | 0.01 | 0.0 | 0.0 | 112.00 | -53.6 | 286.67 |
| 20Q4 (8) | 0.7 | 187.5 | 900.0 | -0.17 | -130.36 | 15.0 | -0.16 | -128.57 | 51.52 | 0.01 | 0 | -50.0 | 0.53 | 320.83 | 507.69 | 0.27 | 0 | 800.0 | 0.05 | 266.67 | 66.67 | 7.99 | 0 | 640.24 | 0.44 | 109.52 | 100.0 | 0.24 | 84.62 | 242.86 | 0.04 | -42.86 | -42.86 | 0.01 | 0.0 | 0.0 | 241.38 | 163.36 | 417.24 |
| 20Q3 (7) | -0.8 | -433.33 | -350.0 | 0.56 | 286.67 | 269.7 | -0.07 | 0.0 | 12.5 | 0 | 100.0 | 100.0 | -0.24 | -300.0 | -2300.0 | 0 | -100.0 | -100.0 | -0.03 | 72.73 | 0 | -0.00 | -100.0 | -100.0 | 0.21 | -60.38 | -27.59 | 0.13 | -71.11 | -40.91 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -380.95 | -941.27 | -469.05 |
| 20Q2 (6) | 0.24 | 900.0 | -57.14 | -0.3 | -172.73 | -700.0 | -0.07 | -153.85 | 87.27 | -0.06 | -500.0 | -300.0 | -0.06 | 57.14 | -109.84 | 0.01 | -83.33 | -75.0 | -0.11 | -450.0 | -1000.0 | 0.32 | -86.8 | -74.84 | 0.53 | 783.33 | 65.62 | 0.45 | 1225.0 | 136.84 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | -50.0 | 45.28 | 175.47 | -77.36 |
| 20Q1 (5) | -0.03 | -142.86 | -117.65 | -0.11 | 45.0 | -140.74 | 0.13 | 139.39 | 181.25 | -0.01 | -150.0 | -150.0 | -0.14 | -7.69 | -131.82 | 0.06 | 100.0 | 20.0 | -0.02 | -166.67 | 0.0 | 2.39 | 121.51 | 33.39 | 0.06 | -72.73 | 200.0 | -0.04 | -157.14 | -166.67 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | -50.0 | -60.00 | -228.57 | -152.94 |
| 19Q4 (4) | 0.07 | -78.12 | 0.0 | -0.2 | 39.39 | 0.0 | -0.33 | -312.5 | 0.0 | 0.02 | 140.0 | 0.0 | -0.13 | -1200.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.03 | 0 | 0.0 | 1.08 | 228.06 | 0.0 | 0.22 | -24.14 | 0.0 | 0.07 | -68.18 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 46.67 | -54.79 | 0.0 |
| 19Q3 (3) | 0.32 | -42.86 | 0.0 | -0.33 | -760.0 | 0.0 | -0.08 | 85.45 | 0.0 | -0.05 | -266.67 | 0.0 | -0.01 | -101.64 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 100.0 | 0.0 | 0.33 | -73.77 | 0.0 | 0.29 | -9.38 | 0.0 | 0.22 | 15.79 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 103.23 | -48.39 | 0.0 |
| 19Q2 (2) | 0.56 | 229.41 | 0.0 | 0.05 | -81.48 | 0.0 | -0.55 | -243.75 | 0.0 | 0.03 | 50.0 | 0.0 | 0.61 | 38.64 | 0.0 | 0.04 | -20.0 | 0.0 | -0.01 | 50.0 | 0.0 | 1.25 | -30.03 | 0.0 | 0.32 | 1500.0 | 0.0 | 0.19 | 216.67 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 200.00 | 76.47 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 113.33 | 0.0 | 0.0 |
