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) | 4.56 | 456.1 | -0.53 | 0 | -2.0 | 0 | 0.14 | 0 | 4.03 | 722.45 | 0.29 | -35.56 | 0 | 0 | 1.10 | -35.14 | 1.94 | 4.86 | 1.52 | -5.59 | 0.73 | -2.67 | 0.21 | 16.67 | 185.37 | 474.18 |
| 2022 (9) | 0.82 | 1071.43 | -0.33 | 0 | -1.46 | 0 | -0.18 | 0 | 0.49 | 0 | 0.45 | -4.26 | 0 | 0 | 1.69 | -14.68 | 1.85 | 77.88 | 1.61 | 57.84 | 0.75 | 0.0 | 0.18 | -5.26 | 32.28 | 803.94 |
| 2021 (8) | 0.07 | -97.49 | -0.16 | 0 | 0.82 | 0 | -0.19 | 0 | -0.09 | 0 | 0.47 | 2.17 | 0 | 0 | 1.98 | -13.75 | 1.04 | 5.05 | 1.02 | -2.86 | 0.75 | 7.14 | 0.19 | 111.11 | 3.57 | -97.64 |
| 2020 (7) | 2.79 | 60.34 | 1.43 | 297.22 | -2.8 | 0 | 0.81 | 2600.0 | 4.22 | 100.95 | 0.46 | 48.39 | 0.73 | 0 | 2.30 | 50.76 | 0.99 | -23.26 | 1.05 | 19.32 | 0.7 | -6.67 | 0.09 | 50.0 | 151.63 | 47.27 |
| 2019 (6) | 1.74 | 46.22 | 0.36 | 0 | -2.19 | 0 | 0.03 | -66.67 | 2.1 | 0 | 0.31 | -81.87 | -0.64 | 0 | 1.52 | -81.25 | 1.29 | -5.84 | 0.88 | -18.52 | 0.75 | 36.36 | 0.06 | -14.29 | 102.96 | 47.08 |
| 2018 (5) | 1.19 | -33.15 | -5.18 | 0 | 4.43 | 0 | 0.09 | -60.87 | -3.99 | 0 | 1.71 | 714.29 | 0 | 0 | 8.12 | 707.71 | 1.37 | -9.87 | 1.08 | -8.47 | 0.55 | 0.0 | 0.07 | -66.67 | 70.00 | -23.71 |
| 2017 (4) | 1.78 | -18.35 | -0.86 | 0 | -1.1 | 0 | 0.23 | 4.55 | 0.92 | 0 | 0.21 | -47.5 | -0.02 | 0 | 1.01 | -49.99 | 1.52 | -4.4 | 1.18 | -4.07 | 0.55 | -9.84 | 0.21 | -27.59 | 91.75 | -10.35 |
| 2016 (3) | 2.18 | -21.3 | -2.49 | 0 | 0.37 | 0 | 0.22 | 2100.0 | -0.31 | 0 | 0.4 | 11.11 | 0 | 0 | 2.01 | 12.56 | 1.59 | -24.29 | 1.23 | -27.22 | 0.61 | -11.59 | 0.29 | -12.12 | 102.35 | 0.13 |
| 2015 (2) | 2.77 | 11.69 | -0.06 | 0 | -1.37 | 0 | 0.01 | 0 | 2.71 | 47.28 | 0.36 | -37.93 | 0 | 0 | 1.79 | -30.33 | 2.1 | -6.67 | 1.69 | -5.06 | 0.69 | -8.0 | 0.33 | -5.71 | 102.21 | 18.7 |
| 2014 (1) | 2.48 | 13.24 | -0.64 | 0 | -1.52 | 0 | -0.04 | 0 | 1.84 | 71.96 | 0.58 | -4.92 | 0 | 0 | 2.56 | -15.25 | 2.25 | 23.63 | 1.78 | 33.83 | 0.75 | 2.74 | 0.35 | 9.38 | 86.11 | -6.42 |
| 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) | 1.56 | -10.34 | 15.56 | -0.26 | -388.89 | -13.04 | -0.22 | 76.34 | 78.43 | 0.01 | -90.91 | -80.0 | 1.3 | -28.96 | 16.07 | 0.07 | 0.0 | -72.0 | 0 | 0 | 0 | 1.03 | -16.79 | -71.26 | 0.49 | 113.04 | 172.22 | 0.27 | 12.5 | 42.11 | 0.18 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | 305.88 | -15.62 | -4.84 |
| 23Q3 (19) | 1.74 | 324.39 | 1238.46 | 0.09 | 142.86 | -25.0 | -0.93 | -365.0 | -2.2 | 0.11 | 0.0 | 210.0 | 1.83 | 815.0 | 632.0 | 0.07 | 40.0 | 16.67 | 0 | 0 | 0 | 1.24 | 74.44 | 42.89 | 0.23 | -65.67 | -64.06 | 0.24 | -52.94 | -60.0 | 0.18 | 0.0 | 0.0 | 0.06 | 20.0 | 50.0 | 362.50 | 554.27 | 2186.54 |
| 23Q2 (18) | 0.41 | -51.19 | 392.86 | -0.21 | -40.0 | -250.0 | -0.2 | 69.7 | -186.96 | 0.11 | 200.0 | 320.0 | 0.2 | -71.01 | 200.0 | 0.05 | -54.55 | -37.5 | 0 | 0 | 0 | 0.71 | -54.8 | -39.63 | 0.67 | 19.64 | 13.56 | 0.51 | 0.0 | -1.92 | 0.18 | -5.26 | -5.26 | 0.05 | 25.0 | 0.0 | 55.41 | -51.19 | 400.77 |
| 23Q1 (17) | 0.84 | -37.78 | 261.54 | -0.15 | 34.78 | 0.0 | -0.66 | 35.29 | -375.0 | -0.11 | -320.0 | -37.5 | 0.69 | -38.39 | 202.99 | 0.11 | -56.0 | 83.33 | 0 | 0 | 0 | 1.57 | -56.19 | 55.83 | 0.56 | 211.11 | 30.23 | 0.51 | 168.42 | 64.52 | 0.19 | 5.56 | 0.0 | 0.04 | -20.0 | 0.0 | 113.51 | -64.68 | 217.88 |
| 22Q4 (16) | 1.35 | 938.46 | 32.35 | -0.23 | -291.67 | 23.33 | -1.02 | -12.09 | -1800.0 | 0.05 | 150.0 | 138.46 | 1.12 | 348.0 | 55.56 | 0.25 | 316.67 | 8.7 | 0 | 0 | 0 | 3.59 | 313.68 | -3.62 | 0.18 | -71.88 | 460.0 | 0.19 | -68.33 | 137.5 | 0.18 | 0.0 | -5.26 | 0.05 | 25.0 | 0.0 | 321.43 | 1927.47 | 0.84 |
| 22Q3 (15) | 0.13 | 192.86 | 124.53 | 0.12 | 300.0 | 163.16 | -0.91 | -495.65 | -911.11 | -0.1 | -100.0 | -433.33 | 0.25 | 225.0 | 134.72 | 0.06 | -25.0 | -45.45 | 0 | 0 | 0 | 0.87 | -26.3 | -52.86 | 0.64 | 8.47 | 88.24 | 0.6 | 15.38 | 93.55 | 0.18 | -5.26 | -10.0 | 0.04 | -20.0 | -20.0 | 15.85 | 186.06 | 116.75 |
| 22Q2 (14) | -0.14 | 73.08 | -16.67 | -0.06 | 60.0 | -200.0 | 0.23 | -4.17 | -73.86 | -0.05 | 37.5 | 90.38 | -0.2 | 70.15 | -42.86 | 0.08 | 33.33 | 14.29 | 0 | 0 | 0 | 1.18 | 16.67 | -3.19 | 0.59 | 37.21 | 103.45 | 0.52 | 67.74 | 48.57 | 0.19 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | -18.42 | 80.87 | 9.43 |
| 22Q1 (13) | -0.52 | -150.98 | -73.33 | -0.15 | 50.0 | -141.67 | 0.24 | 300.0 | 900.0 | -0.08 | 38.46 | -118.6 | -0.67 | -193.06 | -1216.67 | 0.06 | -73.91 | 0.0 | 0 | 0 | 0 | 1.01 | -72.9 | -2.35 | 0.43 | 960.0 | -6.52 | 0.31 | 287.5 | 6.9 | 0.19 | 0.0 | 5.56 | 0.04 | -20.0 | -20.0 | -96.30 | -130.21 | -66.91 |
| 21Q4 (12) | 1.02 | 292.45 | 3300.0 | -0.3 | -57.89 | -196.77 | 0.06 | 166.67 | 103.0 | -0.13 | -533.33 | -208.33 | 0.72 | 200.0 | 111.76 | 0.23 | 109.09 | 195.83 | 0 | 0 | 0 | 3.72 | 102.32 | 185.91 | -0.05 | -114.71 | -600.0 | 0.08 | -74.19 | -42.86 | 0.19 | -5.0 | -17.39 | 0.05 | 0.0 | 25.0 | 318.75 | 436.79 | 4256.25 |
| 21Q3 (11) | -0.53 | -341.67 | -130.81 | -0.19 | -850.0 | -146.34 | -0.09 | -110.23 | 92.68 | 0.03 | 105.77 | -93.33 | -0.72 | -414.29 | -133.8 | 0.11 | 57.14 | -47.62 | 0 | 0 | -100.0 | 1.84 | 51.36 | -54.01 | 0.34 | 17.24 | 13.33 | 0.31 | -11.43 | 10.71 | 0.2 | 5.26 | 17.65 | 0.05 | 0.0 | 66.67 | -94.64 | -365.33 | -126.41 |
| 21Q2 (10) | -0.12 | 60.0 | -122.64 | -0.02 | -105.56 | -103.28 | 0.88 | 3033.33 | -36.23 | -0.52 | -220.93 | -5100.0 | -0.14 | -333.33 | -112.28 | 0.07 | 16.67 | -82.5 | 0 | 0 | -100.0 | 1.22 | 17.68 | -84.57 | 0.29 | -36.96 | -51.67 | 0.35 | 20.69 | -36.36 | 0.19 | 5.56 | 26.67 | 0.05 | 0.0 | 400.0 | -20.34 | 64.75 | -127.25 |
| 21Q1 (9) | -0.3 | -1100.0 | -157.69 | 0.36 | 16.13 | 260.0 | -0.03 | 98.5 | 96.88 | 0.43 | 258.33 | 79.17 | 0.06 | -82.35 | -90.32 | 0.06 | 125.0 | -40.0 | 0 | 0 | 100.0 | 1.03 | 123.84 | -56.94 | 0.46 | 4500.0 | 475.0 | 0.29 | 107.14 | 314.29 | 0.18 | -21.74 | 12.5 | 0.05 | 25.0 | 400.0 | -57.69 | -888.46 | -126.63 |
| 20Q4 (8) | 0.03 | -98.26 | -96.77 | 0.31 | -24.39 | -75.59 | -2.0 | -62.6 | -30.72 | 0.12 | -73.33 | 700.0 | 0.34 | -84.04 | -84.55 | -0.24 | -214.29 | -500.0 | 0 | -100.0 | 100.0 | -4.33 | -208.3 | -472.56 | 0.01 | -96.67 | -97.06 | 0.14 | -50.0 | -26.32 | 0.23 | 35.29 | 21.05 | 0.04 | 33.33 | 300.0 | 7.32 | -97.96 | -96.93 |
| 20Q3 (7) | 1.72 | 224.53 | 537.04 | 0.41 | -32.79 | 156.25 | -1.23 | -189.13 | -146.0 | 0.45 | 4600.0 | 4600.0 | 2.13 | 86.84 | 395.35 | 0.21 | -47.5 | 90.91 | 0.72 | 140.0 | 325.0 | 4.00 | -49.2 | 75.27 | 0.3 | -50.0 | 30.43 | 0.28 | -49.09 | 115.38 | 0.17 | 13.33 | -10.53 | 0.03 | 200.0 | 200.0 | 358.33 | 380.03 | 337.96 |
| 20Q2 (6) | 0.53 | 1.92 | 2750.0 | 0.61 | 510.0 | 290.62 | 1.38 | 243.75 | 452.0 | -0.01 | -104.17 | -150.0 | 1.14 | 83.87 | 435.29 | 0.4 | 300.0 | 471.43 | 0.3 | 203.45 | 433.33 | 7.87 | 228.35 | 487.18 | 0.6 | 650.0 | 106.9 | 0.55 | 685.71 | 189.47 | 0.15 | -6.25 | -21.05 | 0.01 | 0.0 | -50.0 | 74.65 | -65.55 | 1592.96 |
| 20Q1 (5) | 0.52 | -44.09 | -5.45 | 0.1 | -92.13 | 113.16 | -0.96 | 37.25 | -134.15 | 0.24 | 1300.0 | 500.0 | 0.62 | -71.82 | 395.24 | 0.1 | 66.67 | 42.86 | -0.29 | -38.1 | -866.67 | 2.40 | 106.24 | 76.43 | 0.08 | -76.47 | -81.4 | 0.07 | -63.16 | -81.08 | 0.16 | -15.79 | -15.79 | 0.01 | 0.0 | -50.0 | 216.67 | -9.14 | 128.48 |
| 19Q4 (4) | 0.93 | 244.44 | 0.0 | 1.27 | 693.75 | 0.0 | -1.53 | -206.0 | 0.0 | -0.02 | -100.0 | 0.0 | 2.2 | 411.63 | 0.0 | 0.06 | -45.45 | 0.0 | -0.21 | 34.38 | 0.0 | 1.16 | -49.05 | 0.0 | 0.34 | 47.83 | 0.0 | 0.19 | 46.15 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 238.46 | 191.45 | 0.0 |
| 19Q3 (3) | 0.27 | 1450.0 | 0.0 | 0.16 | 150.0 | 0.0 | -0.5 | -300.0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.43 | 226.47 | 0.0 | 0.11 | 57.14 | 0.0 | -0.32 | -255.56 | 0.0 | 2.28 | 70.18 | 0.0 | 0.23 | -20.69 | 0.0 | 0.13 | -31.58 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 81.82 | 1736.36 | 0.0 |
| 19Q2 (2) | -0.02 | -103.64 | 0.0 | -0.32 | 57.89 | 0.0 | 0.25 | 160.98 | 0.0 | 0.02 | -50.0 | 0.0 | -0.34 | -61.9 | 0.0 | 0.07 | 0.0 | 0.0 | -0.09 | -200.0 | 0.0 | 1.34 | -1.34 | 0.0 | 0.29 | -32.56 | 0.0 | 0.19 | -48.65 | 0.0 | 0.19 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -5.00 | -105.27 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | -0.76 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 94.83 | 0.0 | 0.0 |
