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) | 3.73 | 91.28 | -0.8 | 0 | -2.46 | 0 | -0.04 | 0 | 2.93 | 211.7 | 0.4 | -55.56 | -0.09 | 0 | 1.37 | -53.53 | 1.11 | -8.26 | 0.88 | -23.48 | 0.62 | 0.0 | 0.1 | 0.0 | 233.12 | 123.56 |
| 2022 (9) | 1.95 | 0 | -1.01 | 0 | -1.32 | 0 | 0.03 | -40.0 | 0.94 | 0 | 0.9 | 80.0 | -0.05 | 0 | 2.94 | 75.7 | 1.21 | 55.13 | 1.15 | 59.72 | 0.62 | 1.64 | 0.1 | 0.0 | 104.28 | 0 |
| 2021 (8) | -1.87 | 0 | -0.65 | 0 | 2.38 | 0 | 0.05 | 25.0 | -2.52 | 0 | 0.5 | 150.0 | -0.1 | 0 | 1.68 | 97.82 | 0.78 | 47.17 | 0.72 | 71.43 | 0.61 | -7.58 | 0.1 | 0.0 | -130.77 | 0 |
| 2020 (7) | 1.22 | 139.22 | -0.27 | 0 | -0.16 | 0 | 0.04 | 0 | 0.95 | 0 | 0.2 | -9.09 | -0.02 | 0 | 0.85 | -5.24 | 0.53 | 103.85 | 0.42 | 5.0 | 0.66 | -8.33 | 0.1 | 0.0 | 103.39 | 147.32 |
| 2019 (6) | 0.51 | -53.64 | -1.12 | 0 | 1.15 | 0 | -0.08 | 0 | -0.61 | 0 | 0.22 | -26.67 | -0.05 | 0 | 0.89 | -24.61 | 0.26 | -69.41 | 0.4 | -45.21 | 0.72 | 24.14 | 0.1 | 0.0 | 41.80 | -46.42 |
| 2018 (5) | 1.1 | 111.54 | -0.59 | 0 | -1.15 | 0 | -1.57 | 0 | 0.51 | 45.71 | 0.3 | 87.5 | -0.11 | 0 | 1.19 | 77.42 | 0.85 | -12.37 | 0.73 | -8.75 | 0.58 | -1.69 | 0.1 | 11.11 | 78.01 | 122.04 |
| 2017 (4) | 0.52 | -72.49 | -0.17 | 0 | -1.2 | 0 | -0.13 | 0 | 0.35 | 3400.0 | 0.16 | -91.06 | -0.07 | 0 | 0.67 | -90.96 | 0.97 | -21.14 | 0.8 | -21.57 | 0.59 | 11.32 | 0.09 | 12.5 | 35.14 | -69.7 |
| 2016 (3) | 1.89 | -21.25 | -1.88 | 0 | -0.42 | 0 | -1.23 | 0 | 0.01 | -99.0 | 1.79 | 29.71 | 0 | 0 | 7.39 | 46.64 | 1.23 | -33.87 | 1.02 | -42.05 | 0.53 | -1.85 | 0.08 | 14.29 | 115.95 | 14.5 |
| 2015 (2) | 2.4 | 287.1 | -1.4 | 0 | -1.68 | 0 | 1.2 | 500.0 | 1.0 | 4900.0 | 1.38 | 62.35 | -0.05 | 0 | 5.04 | 67.75 | 1.86 | -17.33 | 1.76 | -16.98 | 0.54 | 1.89 | 0.07 | 0.0 | 101.27 | 344.26 |
| 2014 (1) | 0.62 | -73.73 | -0.6 | 0 | -0.43 | 0 | 0.2 | -61.54 | 0.02 | -98.13 | 0.85 | -29.75 | -0.03 | 0 | 3.01 | -39.74 | 2.25 | 33.14 | 2.12 | 47.22 | 0.53 | 6.0 | 0.07 | -22.22 | 22.79 | -80.39 |
| 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) | 2.0 | 2122.22 | -33.11 | -0.23 | -15.0 | 57.41 | -1.64 | -629.03 | 9.89 | -0.08 | 0 | -366.67 | 1.77 | 1709.09 | -27.76 | 0.06 | -14.29 | -88.24 | -0.01 | 75.0 | 0.0 | 0.63 | -44.78 | -85.85 | 0.57 | 1040.0 | -41.84 | 0.34 | 161.54 | -55.26 | 0.16 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 377.36 | 1199.79 | 19.9 |
| 23Q3 (19) | 0.09 | -85.94 | 106.77 | -0.2 | -5.26 | 39.39 | 0.31 | 3200.0 | -81.98 | 0 | -100.0 | 100.0 | -0.11 | -124.44 | 93.37 | 0.07 | -12.5 | -75.86 | -0.04 | -100.0 | -300.0 | 1.14 | -1.63 | -71.68 | 0.05 | -85.29 | -73.68 | 0.13 | -60.61 | -40.91 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 29.03 | -76.86 | 108.73 |
| 23Q2 (18) | 0.64 | -36.0 | 129.77 | -0.19 | -5.56 | -72.73 | -0.01 | 99.12 | -100.6 | 0.08 | 300.0 | 33.33 | 0.45 | -45.12 | 119.91 | 0.08 | -60.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.16 | -60.81 | -22.38 | 0.34 | 126.67 | 1033.33 | 0.33 | 371.43 | 230.0 | 0.16 | 6.67 | 0.0 | 0.02 | 0.0 | 0.0 | 125.49 | -69.88 | 116.34 |
| 23Q1 (17) | 1.0 | -66.56 | -58.85 | -0.18 | 66.67 | -500.0 | -1.13 | 37.91 | 60.9 | -0.04 | -233.33 | -300.0 | 0.82 | -66.53 | -65.83 | 0.2 | -60.78 | 900.0 | -0.02 | -100.0 | -100.0 | 2.97 | -33.5 | 882.2 | 0.15 | -84.69 | 1400.0 | 0.07 | -90.79 | 16.67 | 0.15 | -6.25 | 0.0 | 0.02 | -33.33 | 0.0 | 416.67 | 32.39 | -60.56 |
| 22Q4 (16) | 2.99 | 324.81 | 1145.83 | -0.54 | -63.64 | -200.0 | -1.82 | -205.81 | -858.33 | 0.03 | 160.0 | -25.0 | 2.45 | 247.59 | 3983.33 | 0.51 | 75.86 | 240.0 | -0.01 | 0.0 | 0.0 | 4.46 | 10.47 | 201.63 | 0.98 | 415.79 | 81.48 | 0.76 | 245.45 | 61.7 | 0.16 | 0.0 | 6.67 | 0.03 | 50.0 | 50.0 | 314.74 | 194.66 | 739.3 |
| 22Q3 (15) | -1.33 | 38.14 | -133.33 | -0.33 | -200.0 | -200.0 | 1.72 | 2.99 | 129.33 | -0.05 | -183.33 | -66.67 | -1.66 | 26.55 | -144.12 | 0.29 | 262.5 | 625.0 | -0.01 | 50.0 | 88.89 | 4.04 | 169.6 | 560.38 | 0.19 | 533.33 | 26.67 | 0.22 | 120.0 | 57.14 | 0.16 | 0.0 | 6.67 | 0.02 | 0.0 | -33.33 | -332.50 | 56.7 | -86.67 |
| 22Q2 (14) | -2.15 | -188.48 | -15.59 | -0.11 | -266.67 | 31.25 | 1.67 | 157.79 | 20.14 | 0.06 | 700.0 | 100.0 | -2.26 | -194.17 | -11.88 | 0.08 | 300.0 | -38.46 | -0.02 | -100.0 | 0 | 1.50 | 395.88 | -20.83 | 0.03 | 200.0 | -57.14 | 0.1 | 66.67 | 42.86 | 0.16 | 6.67 | 6.67 | 0.02 | 0.0 | 0.0 | -767.86 | -172.68 | 0.92 |
| 22Q1 (13) | 2.43 | 912.5 | 659.38 | -0.03 | 83.33 | 84.21 | -2.89 | -1304.17 | 0 | -0.01 | -125.0 | -200.0 | 2.4 | 3900.0 | 1746.15 | 0.02 | -86.67 | -88.89 | -0.01 | 0.0 | 0 | 0.30 | -79.58 | -89.41 | 0.01 | -98.15 | 0.0 | 0.06 | -87.23 | 20.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1056.52 | 2717.39 | 626.36 |
| 21Q4 (12) | 0.24 | 142.11 | -76.92 | -0.18 | -63.64 | -350.0 | 0.24 | -68.0 | 130.0 | 0.04 | 233.33 | 500.0 | 0.06 | 108.82 | -94.0 | 0.15 | 275.0 | 1400.0 | -0.01 | 88.89 | 0 | 1.48 | 141.86 | 886.69 | 0.54 | 260.0 | 390.91 | 0.47 | 235.71 | 327.27 | 0.15 | 0.0 | -6.25 | 0.02 | -33.33 | 0.0 | 37.50 | 121.05 | -89.54 |
| 21Q3 (11) | -0.57 | 69.35 | -235.29 | -0.11 | 31.25 | 0.0 | 0.75 | -46.04 | 25.0 | -0.03 | -200.0 | 40.0 | -0.68 | 66.34 | -142.86 | 0.04 | -69.23 | -55.56 | -0.09 | 0 | 0 | 0.61 | -67.68 | -59.16 | 0.15 | 114.29 | 36.36 | 0.14 | 100.0 | 180.0 | 0.15 | 0.0 | -6.25 | 0.03 | 50.0 | 50.0 | -178.12 | 77.02 | -140.99 |
| 21Q2 (10) | -1.86 | -681.25 | -402.7 | -0.16 | 15.79 | -128.57 | 1.39 | 0 | 631.58 | 0.03 | 200.0 | -57.14 | -2.02 | -1653.85 | -359.09 | 0.13 | -27.78 | 225.0 | 0 | 0 | 100.0 | 1.89 | -33.66 | 168.23 | 0.07 | 600.0 | -77.42 | 0.07 | 40.0 | -68.18 | 0.15 | 0.0 | -11.76 | 0.02 | 0.0 | 0.0 | -775.00 | -632.81 | -758.78 |
| 21Q1 (9) | 0.32 | -69.23 | -55.56 | -0.19 | -375.0 | -280.0 | 0 | 100.0 | 100.0 | 0.01 | 200.0 | -66.67 | 0.13 | -87.0 | -80.6 | 0.18 | 1700.0 | 200.0 | 0 | 0 | 100.0 | 2.85 | 1802.69 | 150.55 | 0.01 | -90.91 | 0.0 | 0.05 | -54.55 | 25.0 | 0.15 | -6.25 | -16.67 | 0.02 | 0.0 | 0.0 | 145.45 | -59.44 | -51.52 |
| 20Q4 (8) | 1.04 | 711.76 | 285.19 | -0.04 | 63.64 | -300.0 | -0.8 | -233.33 | -60.0 | -0.01 | 80.0 | 88.89 | 1.0 | 457.14 | 284.62 | 0.01 | -88.89 | -83.33 | 0 | 0 | -100.0 | 0.15 | -89.99 | -84.73 | 0.11 | 0.0 | 22.22 | 0.11 | 120.0 | 120.0 | 0.16 | 0.0 | -11.11 | 0.02 | 0.0 | 0.0 | 358.62 | 585.19 | 232.06 |
| 20Q3 (7) | -0.17 | 54.05 | -129.82 | -0.11 | -57.14 | 87.78 | 0.6 | 215.79 | -48.28 | -0.05 | -171.43 | -266.67 | -0.28 | 36.36 | 15.15 | 0.09 | 125.0 | 125.0 | 0 | 100.0 | 100.0 | 1.50 | 112.27 | 165.81 | 0.11 | -64.52 | -59.26 | 0.05 | -77.27 | -83.33 | 0.16 | -5.88 | -11.11 | 0.02 | 0.0 | -33.33 | -73.91 | 18.1 | -166.13 |
| 20Q2 (6) | -0.37 | -151.39 | -516.67 | -0.07 | -40.0 | 12.5 | 0.19 | 211.76 | -61.22 | 0.07 | 133.33 | -36.36 | -0.44 | -165.67 | -214.29 | 0.04 | -33.33 | 0.0 | -0.01 | 0.0 | 80.0 | 0.71 | -38.04 | 8.64 | 0.31 | 3000.0 | 138.46 | 0.22 | 450.0 | 22.22 | 0.17 | -5.56 | -5.56 | 0.02 | 0.0 | -33.33 | -90.24 | -130.08 | -486.59 |
| 20Q1 (5) | 0.72 | 166.67 | 478.95 | -0.05 | -400.0 | 58.33 | -0.17 | 66.0 | -88.89 | 0.03 | 133.33 | 150.0 | 0.67 | 157.69 | 316.13 | 0.06 | 0.0 | -33.33 | -0.01 | -120.0 | 0 | 1.14 | 15.94 | -33.59 | 0.01 | -88.89 | 104.17 | 0.04 | -20.0 | 130.77 | 0.18 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 300.00 | 177.78 | 226.32 |
| 19Q4 (4) | 0.27 | -52.63 | 0.0 | -0.01 | 98.89 | 0.0 | -0.5 | -143.1 | 0.0 | -0.09 | -400.0 | 0.0 | 0.26 | 178.79 | 0.0 | 0.06 | 50.0 | 0.0 | 0.05 | 200.0 | 0.0 | 0.98 | 74.3 | 0.0 | 0.09 | -66.67 | 0.0 | 0.05 | -83.33 | 0.0 | 0.18 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 108.00 | -3.37 | 0.0 |
| 19Q3 (3) | 0.57 | 1050.0 | 0.0 | -0.9 | -1025.0 | 0.0 | 1.16 | 136.73 | 0.0 | 0.03 | -72.73 | 0.0 | -0.33 | -135.71 | 0.0 | 0.04 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.56 | -13.24 | 0.0 | 0.27 | 107.69 | 0.0 | 0.3 | 66.67 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 111.76 | 826.47 | 0.0 |
| 19Q2 (2) | -0.06 | 68.42 | 0.0 | -0.08 | 33.33 | 0.0 | 0.49 | 644.44 | 0.0 | 0.11 | 283.33 | 0.0 | -0.14 | 54.84 | 0.0 | 0.04 | -55.56 | 0.0 | -0.05 | 0 | 0.0 | 0.65 | -62.12 | 0.0 | 0.13 | 154.17 | 0.0 | 0.18 | 238.46 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -15.38 | 93.52 | 0.0 |
| 19Q1 (1) | -0.19 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -237.50 | 0.0 | 0.0 |
