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) | 1.18 | 114.55 | -0.44 | 0 | -1.36 | 0 | 0.1 | 900.0 | 0.74 | 0 | 0.66 | -66.15 | 0 | 0 | 4.34 | -65.44 | -0.19 | 0 | -0.61 | 0 | 1.23 | 18.27 | 0.09 | 0.0 | 166.20 | 60.15 |
| 2022 (9) | 0.55 | 0 | -2.43 | 0 | 2.58 | 138.89 | 0.01 | -92.86 | -1.88 | 0 | 1.95 | 82.24 | 0 | 0 | 12.57 | 75.31 | -0.46 | 0 | -0.6 | 0 | 1.04 | 0.0 | 0.09 | 0.0 | 103.77 | 0 |
| 2021 (8) | -0.58 | 0 | -1.62 | 0 | 1.08 | 6.93 | 0.14 | 366.67 | -2.2 | 0 | 1.07 | 18.89 | -0.38 | 0 | 7.17 | -22.79 | -0.07 | 0 | 0.04 | -50.0 | 1.04 | 15.56 | 0.09 | 28.57 | -49.57 | 0 |
| 2020 (7) | 0.96 | 28.0 | -1.83 | 0 | 1.01 | 0 | 0.03 | 0 | -0.87 | 0 | 0.9 | 100.0 | -0.23 | 0 | 9.29 | 90.51 | -0.15 | 0 | 0.08 | -60.0 | 0.9 | 16.88 | 0.07 | 75.0 | 91.43 | 23.12 |
| 2019 (6) | 0.75 | -48.28 | 1.11 | 0 | -1.12 | 0 | -0.03 | 0 | 1.86 | 0 | 0.45 | -34.78 | -0.25 | 0 | 4.88 | -16.62 | 0.28 | -73.08 | 0.2 | -80.39 | 0.77 | 28.33 | 0.04 | 33.33 | 74.26 | -15.5 |
| 2018 (5) | 1.45 | 7.41 | -3.39 | 0 | -0.83 | 0 | 0.09 | 0 | -1.94 | 0 | 0.69 | 50.0 | 0 | 0 | 5.85 | -16.48 | 1.04 | 1980.0 | 1.02 | 264.29 | 0.6 | -1.64 | 0.03 | 0.0 | 87.88 | -40.11 |
| 2017 (4) | 1.35 | 40.62 | 0.35 | 0 | 0.19 | -91.88 | -0.08 | 0 | 1.7 | 0 | 0.46 | -61.34 | 0 | 0 | 7.00 | -79.7 | 0.05 | 0 | 0.28 | -6.67 | 0.61 | 84.85 | 0.03 | -25.0 | 146.74 | 2.41 |
| 2016 (3) | 0.96 | 26.32 | -2.83 | 0 | 2.34 | -50.0 | -0.41 | 0 | -1.87 | 0 | 1.19 | -76.57 | 0 | 0 | 34.49 | -62.38 | -0.05 | 0 | 0.3 | 0 | 0.33 | -40.0 | 0.04 | 0.0 | 143.28 | 0 |
| 2015 (2) | 0.76 | -40.16 | -4.3 | 0 | 4.68 | 470.73 | -2.39 | 0 | -3.54 | 0 | 5.08 | 221.52 | -0.05 | 0 | 91.70 | 249.38 | 0.68 | 1600.0 | -2.18 | 0 | 0.55 | -34.52 | 0.04 | 0.0 | 0.00 | 0 |
| 2014 (1) | 1.27 | 12.39 | -1.58 | 0 | 0.82 | 2633.33 | -0.08 | 0 | -0.31 | 0 | 1.58 | 187.27 | 0 | 0 | 26.25 | 227.83 | 0.04 | -94.52 | -1.01 | 0 | 0.84 | -20.0 | 0.04 | 100.0 | 0.00 | 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) | 0.71 | -7.79 | 33.96 | -0.2 | -17.65 | 77.27 | -0.25 | 61.54 | -231.58 | 0.12 | 700.0 | 0 | 0.51 | -15.0 | 245.71 | 0.14 | 16.67 | -70.83 | 0 | 0 | 0 | 3.70 | 38.58 | -67.67 | -0.13 | -550.0 | -1400.0 | -0.26 | -116.67 | 21.21 | 0.31 | 0.0 | 10.71 | 0.02 | 0.0 | 0.0 | 1014.29 | 176.62 | 0 |
| 23Q3 (19) | 0.77 | 205.48 | 285.0 | -0.17 | -1600.0 | 67.92 | -0.65 | -382.61 | -222.64 | -0.02 | -166.67 | -300.0 | 0.6 | 181.08 | 281.82 | 0.12 | -25.0 | -72.73 | 0 | 0 | 0 | 2.67 | -41.54 | -74.73 | -0.02 | -115.38 | 83.33 | -0.12 | -33.33 | -33.33 | 0.31 | 0.0 | 19.23 | 0.02 | 0.0 | 0.0 | 366.67 | 220.55 | 248.33 |
| 23Q2 (18) | -0.73 | -265.91 | -563.64 | -0.01 | 85.71 | 97.96 | 0.23 | 133.82 | -83.21 | 0.03 | 175.0 | 0.0 | -0.74 | -300.0 | -23.33 | 0.16 | -33.33 | -68.63 | 0 | 0 | 0 | 4.57 | -34.86 | -68.99 | 0.13 | 181.25 | 140.62 | -0.09 | 40.0 | 52.63 | 0.31 | 3.33 | 19.23 | 0.02 | 0.0 | 0.0 | -304.17 | -217.52 | -148.86 |
| 23Q1 (17) | 0.44 | -16.98 | 650.0 | -0.07 | 92.05 | 86.79 | -0.68 | -457.89 | -238.78 | -0.04 | 0 | -100.0 | 0.37 | 205.71 | 160.66 | 0.24 | -50.0 | -52.94 | 0 | 0 | 0 | 7.02 | -38.74 | -48.95 | -0.16 | -1700.0 | -433.33 | -0.15 | 54.55 | -1600.0 | 0.3 | 7.14 | 20.0 | 0.02 | 0.0 | 0.0 | 258.82 | 0 | 1005.88 |
| 22Q4 (16) | 0.53 | 165.0 | 185.48 | -0.88 | -66.04 | -125.64 | 0.19 | -64.15 | 226.67 | 0 | -100.0 | -100.0 | -0.35 | -6.06 | 65.35 | 0.48 | 9.09 | 17.07 | 0 | 0 | 0 | 11.46 | 8.31 | 44.18 | 0.01 | 108.33 | -96.67 | -0.33 | -266.67 | -250.0 | 0.28 | 7.69 | 16.67 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 0.2 | 281.82 | 281.82 | -0.53 | -8.16 | 41.11 | 0.53 | -61.31 | -25.35 | 0.01 | -66.67 | 112.5 | -0.33 | 45.0 | 67.33 | 0.44 | -13.73 | 12.82 | 0 | 0 | 0 | 10.58 | -28.24 | 2.24 | -0.12 | 62.5 | 25.0 | -0.09 | 52.63 | -28.57 | 0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 105.26 | 186.12 | 300.96 |
| 22Q2 (14) | -0.11 | -37.5 | -133.33 | -0.49 | 7.55 | -313.04 | 1.37 | 179.59 | 705.88 | 0.03 | 250.0 | 0.0 | -0.6 | 1.64 | -207.14 | 0.51 | 0.0 | 537.5 | 0 | 0 | 0 | 14.74 | 7.23 | 449.06 | -0.32 | -966.67 | -190.91 | -0.19 | -2000.0 | -280.0 | 0.26 | 4.0 | -3.7 | 0.02 | 0.0 | 0.0 | -122.22 | -327.78 | -188.89 |
| 22Q1 (13) | -0.08 | 87.1 | 52.94 | -0.53 | -35.9 | 5.36 | 0.49 | 426.67 | 40.0 | -0.02 | -120.0 | -120.0 | -0.61 | 39.6 | 16.44 | 0.51 | 24.39 | 183.33 | 0 | 0 | 100.0 | 13.75 | 73.01 | 129.87 | -0.03 | -110.0 | 66.67 | 0.01 | -95.45 | 116.67 | 0.25 | 4.17 | -7.41 | 0.02 | 0.0 | 0.0 | -28.57 | 77.88 | 61.34 |
| 21Q4 (12) | -0.62 | -463.64 | -1966.67 | -0.39 | 56.67 | 18.75 | -0.15 | -121.13 | -112.3 | 0.1 | 225.0 | 400.0 | -1.01 | 0.0 | -98.04 | 0.41 | 5.13 | 57.69 | 0 | 0 | 100.0 | 7.95 | -23.19 | 12.16 | 0.3 | 287.5 | 200.0 | 0.22 | 414.29 | -8.33 | 0.24 | -7.69 | 0.0 | 0.02 | 0.0 | 0.0 | -129.17 | -146.59 | -2052.78 |
| 21Q3 (11) | -0.11 | -133.33 | -116.67 | -0.9 | -491.3 | 14.29 | 0.71 | 317.65 | 987.5 | -0.08 | -366.67 | -300.0 | -1.01 | -280.36 | -158.97 | 0.39 | 387.5 | 116.67 | 0 | 0 | 0 | 10.34 | 285.34 | 54.6 | -0.16 | -45.45 | -277.78 | -0.07 | -40.0 | -450.0 | 0.26 | -3.7 | 13.04 | 0.02 | 0.0 | 0.0 | -52.38 | -138.1 | -121.43 |
| 21Q2 (10) | 0.33 | 294.12 | 1550.0 | 0.23 | 141.07 | 235.29 | 0.17 | -51.43 | 0 | 0.03 | -70.0 | -72.73 | 0.56 | 176.71 | 473.33 | 0.08 | -55.56 | -78.38 | 0 | 100.0 | 0 | 2.68 | -55.11 | -86.07 | -0.11 | -22.22 | 42.11 | -0.05 | 16.67 | 44.44 | 0.27 | 0.0 | 22.73 | 0.02 | 0.0 | 0.0 | 137.50 | 286.03 | 931.25 |
| 21Q1 (9) | -0.17 | -466.67 | -156.67 | -0.56 | -16.67 | -330.77 | 0.35 | -71.31 | 369.23 | 0.1 | 400.0 | 0 | -0.73 | -43.14 | -529.41 | 0.18 | -30.77 | 125.0 | -0.38 | -65.22 | 0 | 5.98 | -15.59 | 6.15 | -0.09 | -190.0 | 40.0 | -0.06 | -125.0 | 33.33 | 0.27 | 12.5 | 22.73 | 0.02 | 0.0 | 100.0 | -73.91 | -1131.88 | -134.49 |
| 20Q4 (8) | -0.03 | -104.55 | -104.69 | -0.48 | 54.29 | -20.0 | 1.22 | 1625.0 | 1320.0 | 0.02 | 200.0 | 0.0 | -0.51 | -30.77 | -312.5 | 0.26 | 44.44 | 136.36 | -0.23 | 0 | 8.0 | 7.08 | 5.87 | 117.69 | 0.1 | 11.11 | -41.18 | 0.24 | 1100.0 | 100.0 | 0.24 | 4.35 | -4.0 | 0.02 | 0.0 | 100.0 | -6.00 | -102.45 | -103.56 |
| 20Q3 (7) | 0.66 | 3200.0 | 195.65 | -1.05 | -517.65 | -202.94 | -0.08 | 0 | 85.71 | -0.02 | -118.18 | 0.0 | -0.39 | -160.0 | -218.18 | 0.18 | -51.35 | 80.0 | 0 | 0 | -100.0 | 6.69 | -65.28 | 37.17 | 0.09 | 147.37 | 80.0 | 0.02 | 122.22 | -50.0 | 0.23 | 4.55 | 27.78 | 0.02 | 0.0 | 100.0 | 244.44 | 1733.33 | 181.48 |
| 20Q2 (6) | 0.02 | -93.33 | 300.0 | -0.17 | -30.77 | 48.48 | 0 | 100.0 | 100.0 | 0.11 | 0 | 450.0 | -0.15 | -188.24 | 55.88 | 0.37 | 362.5 | 311.11 | 0 | 0 | 100.0 | 19.27 | 242.06 | 332.52 | -0.19 | -26.67 | -480.0 | -0.09 | 0.0 | -250.0 | 0.22 | 0.0 | 29.41 | 0.02 | 100.0 | 100.0 | 13.33 | -93.78 | 420.0 |
| 20Q1 (5) | 0.3 | -53.12 | -62.96 | -0.13 | 67.5 | -116.05 | -0.13 | -30.0 | 13.33 | 0 | -100.0 | 100.0 | 0.17 | -29.17 | -89.51 | 0.08 | -27.27 | -46.67 | 0 | 100.0 | 0 | 5.63 | 73.11 | -33.15 | -0.15 | -188.24 | -1600.0 | -0.09 | -175.0 | -350.0 | 0.22 | -12.0 | 29.41 | 0.01 | 0.0 | 0.0 | 214.29 | 27.23 | -57.67 |
| 19Q4 (4) | 0.64 | 192.75 | 0.0 | -0.4 | -139.22 | 0.0 | -0.1 | 82.14 | 0.0 | 0.02 | 200.0 | 0.0 | 0.24 | -27.27 | 0.0 | 0.11 | 10.0 | 0.0 | -0.25 | -412.5 | 0.0 | 3.25 | -33.28 | 0.0 | 0.17 | 240.0 | 0.0 | 0.12 | 200.0 | 0.0 | 0.25 | 38.89 | 0.0 | 0.01 | 0.0 | 0.0 | 168.42 | 156.14 | 0.0 |
| 19Q3 (3) | -0.69 | -6800.0 | 0.0 | 1.02 | 409.09 | 0.0 | -0.56 | -75.0 | 0.0 | -0.02 | -200.0 | 0.0 | 0.33 | 197.06 | 0.0 | 0.1 | 11.11 | 0.0 | 0.08 | 200.0 | 0.0 | 4.88 | 9.49 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0.18 | 5.88 | 0.0 | 0.01 | 0.0 | 0.0 | -300.00 | -7100.0 | 0.0 |
| 19Q2 (2) | -0.01 | -101.23 | 0.0 | -0.33 | -140.74 | 0.0 | -0.32 | -113.33 | 0.0 | 0.02 | 140.0 | 0.0 | -0.34 | -120.99 | 0.0 | 0.09 | -40.0 | 0.0 | -0.08 | 0 | 0.0 | 4.46 | -47.13 | 0.0 | 0.05 | 400.0 | 0.0 | 0.06 | 400.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.17 | -100.82 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.43 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 506.25 | 0.0 | 0.0 |
