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) | 3.61 | 30.32 | -0.29 | 0 | -0.85 | 0 | 0 | 0 | 3.32 | 1176.92 | 0.71 | -37.72 | 0.02 | 0 | 4.45 | -49.52 | 2.69 | 70.25 | 2.1 | 53.28 | 1.49 | 29.57 | 0 | 0 | 100.56 | -8.52 |
| 2022 (9) | 2.77 | -0.36 | -2.51 | 0 | -1.87 | 0 | 0.01 | -83.33 | 0.26 | -86.02 | 1.14 | 171.43 | 0 | 0 | 8.82 | 115.97 | 1.58 | -1.25 | 1.37 | 11.38 | 1.15 | 19.79 | 0 | 0 | 109.92 | -13.41 |
| 2021 (8) | 2.78 | 11.65 | -0.92 | 0 | -1.49 | 0 | 0.06 | 200.0 | 1.86 | -30.08 | 0.42 | 425.0 | -0.04 | 0 | 4.09 | 415.3 | 1.6 | 13.48 | 1.23 | 6.03 | 0.96 | 20.0 | 0 | 0 | 126.94 | -0.08 |
| 2020 (7) | 2.49 | -6.74 | 0.17 | 0 | -1.51 | 0 | 0.02 | -92.59 | 2.66 | 0 | 0.08 | -75.0 | 0.02 | 0 | 0.79 | -70.81 | 1.41 | -10.76 | 1.16 | 2.65 | 0.8 | 23.08 | 0 | 0 | 127.04 | -15.31 |
| 2019 (6) | 2.67 | 82.88 | -3.12 | 0 | -1.38 | 0 | 0.27 | 92.86 | -0.45 | 0 | 0.32 | 128.57 | -0.01 | 0 | 2.72 | 126.05 | 1.58 | 18.8 | 1.13 | 7.62 | 0.65 | 85.71 | 0 | 0 | 150.00 | 44.86 |
| 2018 (5) | 1.46 | 1.39 | 2.19 | 0 | -4.28 | 0 | 0.14 | 0 | 3.65 | 166.42 | 0.14 | -39.13 | -0.01 | 0 | 1.20 | -39.55 | 1.33 | -31.44 | 1.05 | -7.08 | 0.35 | 2.94 | 0.01 | -66.67 | 103.55 | 7.86 |
| 2017 (4) | 1.44 | -41.7 | -0.07 | 0 | -1.17 | 0 | -0.19 | 0 | 1.37 | 2183.33 | 0.23 | 53.33 | -0.02 | 0 | 1.99 | 61.02 | 1.94 | -0.51 | 1.13 | -4.24 | 0.34 | 6.25 | 0.03 | 50.0 | 96.00 | -40.92 |
| 2016 (3) | 2.47 | 19.32 | -2.41 | 0 | -1.2 | 0 | 0.2 | 0 | 0.06 | -93.62 | 0.15 | 150.0 | -0.01 | 0 | 1.23 | 170.37 | 1.95 | 24.2 | 1.18 | -2.48 | 0.32 | -20.0 | 0.02 | -33.33 | 162.50 | 28.74 |
| 2015 (2) | 2.07 | -48.38 | -1.13 | 0 | 4.04 | 0 | -0.07 | 0 | 0.94 | -70.25 | 0.06 | -50.0 | 0 | 0 | 0.46 | -54.19 | 1.57 | 22.66 | 1.21 | 14.15 | 0.4 | -20.0 | 0.03 | 0.0 | 126.22 | -49.95 |
| 2014 (1) | 4.01 | 76.65 | -0.85 | 0 | -3.67 | 0 | -0.01 | 0 | 3.16 | 154.84 | 0.12 | -83.33 | 0 | 0 | 1.00 | -87.57 | 1.28 | 197.67 | 1.06 | 158.54 | 0.5 | 6.38 | 0.03 | -25.0 | 252.20 | 2.21 |
| 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) | 1.67 | 125.68 | -6.18 | -0.41 | 55.91 | 69.85 | 1.31 | 213.91 | 603.85 | 0.27 | 2800.0 | 50.0 | 1.26 | 763.16 | 200.0 | 0.26 | 0.0 | -46.94 | 0.03 | 50.0 | 200.0 | 6.36 | -7.58 | -49.4 | 0.69 | 9.52 | 60.47 | 0.51 | 6.25 | 45.71 | 0.4 | 5.26 | 29.03 | 0 | 0 | 0 | 183.52 | 113.28 | -31.95 |
| 23Q3 (19) | 0.74 | -8.64 | -18.68 | -0.93 | -165.49 | -24.0 | -1.15 | -33.72 | 16.06 | -0.01 | 0 | -120.0 | -0.19 | -108.52 | -218.75 | 0.26 | 52.94 | 36.84 | 0.02 | 200.0 | 0.0 | 6.88 | 67.1 | 13.67 | 0.63 | -8.7 | 125.0 | 0.48 | -14.29 | 60.0 | 0.38 | 8.57 | 26.67 | 0 | 0 | 0 | 86.05 | -3.33 | -43.27 |
| 23Q2 (18) | 0.81 | 107.69 | 252.17 | 1.42 | 494.44 | 483.78 | -0.86 | -473.33 | -616.67 | 0 | 100.0 | 100.0 | 2.23 | 7333.33 | 1692.86 | 0.17 | 750.0 | -19.05 | -0.02 | 0 | 0.0 | 4.12 | 708.84 | -45.51 | 0.69 | 1.47 | 86.49 | 0.56 | 1.82 | 80.65 | 0.35 | 0.0 | 20.69 | 0 | 0 | 0 | 89.01 | 105.41 | 132.2 |
| 23Q1 (17) | 0.39 | -78.09 | 360.0 | -0.36 | 73.53 | -800.0 | -0.15 | 42.31 | -36.36 | -0.27 | -250.0 | -92.86 | 0.03 | -92.86 | 115.79 | 0.02 | -95.92 | -92.0 | 0 | -100.0 | 100.0 | 0.51 | -95.95 | -93.71 | 0.68 | 58.14 | 36.0 | 0.55 | 57.14 | 34.15 | 0.35 | 12.9 | 34.62 | 0 | 0 | 0 | 43.33 | -83.93 | 293.56 |
| 22Q4 (16) | 1.78 | 95.6 | 69.52 | -1.36 | -81.33 | -871.43 | -0.26 | 81.02 | -160.0 | 0.18 | 260.0 | -35.71 | 0.42 | 162.5 | -53.85 | 0.49 | 157.89 | 2350.0 | 0.01 | -50.0 | 0.0 | 12.56 | 107.64 | 1784.62 | 0.43 | 53.57 | -15.69 | 0.35 | 16.67 | -7.89 | 0.31 | 3.33 | 24.0 | 0 | 0 | 0 | 269.70 | 77.82 | 61.82 |
| 22Q3 (15) | 0.91 | 295.65 | 18.18 | -0.75 | -102.7 | -212.5 | -1.37 | -1041.67 | -17.09 | 0.05 | 155.56 | 600.0 | 0.16 | 214.29 | -69.81 | 0.19 | -9.52 | 137.5 | 0.02 | 200.0 | 300.0 | 6.05 | -19.9 | 67.91 | 0.28 | -24.32 | 0.0 | 0.3 | -3.23 | 20.0 | 0.3 | 3.45 | 25.0 | 0 | 0 | 0 | 151.67 | 295.65 | -3.48 |
| 22Q2 (14) | 0.23 | 253.33 | -30.3 | -0.37 | -825.0 | -94.74 | -0.12 | -9.09 | -20.0 | -0.09 | 35.71 | -12.5 | -0.14 | 26.32 | -200.0 | 0.21 | -16.0 | 16.67 | -0.02 | 0.0 | 0.0 | 7.55 | -6.63 | -8.51 | 0.37 | -26.0 | 12.12 | 0.31 | -24.39 | 34.78 | 0.29 | 11.54 | 26.09 | 0 | 0 | 0 | 38.33 | 271.22 | -46.57 |
| 22Q1 (13) | -0.15 | -114.29 | -123.81 | -0.04 | 71.43 | 88.57 | -0.11 | -10.0 | 0.0 | -0.14 | -150.0 | -7.69 | -0.19 | -120.88 | -167.86 | 0.25 | 1150.0 | 78.57 | -0.02 | -300.0 | 33.33 | 8.09 | 1113.59 | 66.44 | 0.5 | -1.96 | 4.17 | 0.41 | 7.89 | 7.89 | 0.26 | 4.0 | 13.04 | 0 | 0 | 0 | -22.39 | -113.43 | -121.68 |
| 21Q4 (12) | 1.05 | 36.36 | 15.38 | -0.14 | 41.67 | -255.56 | -0.1 | 91.45 | -11.11 | 0.28 | 2900.0 | 1500.0 | 0.91 | 71.7 | -9.0 | 0.02 | -75.0 | 100.0 | 0.01 | 200.0 | 0.0 | 0.67 | -81.5 | 78.0 | 0.51 | 82.14 | 41.67 | 0.38 | 52.0 | 40.74 | 0.25 | 4.17 | 25.0 | 0 | 0 | 0 | 166.67 | 6.06 | -13.92 |
| 21Q3 (11) | 0.77 | 133.33 | -22.22 | -0.24 | -26.32 | -127.59 | -1.17 | -1070.0 | 5.65 | -0.01 | 87.5 | 87.5 | 0.53 | 278.57 | -71.51 | 0.08 | -55.56 | 300.0 | -0.01 | 50.0 | -200.0 | 3.60 | -56.36 | 343.24 | 0.28 | -15.15 | -12.5 | 0.25 | 8.7 | -10.71 | 0.24 | 4.35 | 26.32 | 0 | 0 | 0 | 157.14 | 119.05 | -25.4 |
| 21Q2 (10) | 0.33 | -47.62 | -15.38 | -0.19 | 45.71 | -179.17 | -0.1 | 9.09 | -11.11 | -0.08 | 38.46 | -172.73 | 0.14 | -50.0 | -77.78 | 0.18 | 28.57 | 0 | -0.02 | 33.33 | 0 | 8.26 | 69.86 | 0 | 0.33 | -31.25 | 13.79 | 0.23 | -39.47 | -14.81 | 0.23 | 0.0 | 15.0 | 0 | 0 | 0 | 71.74 | -30.54 | -13.55 |
| 21Q1 (9) | 0.63 | -30.77 | 231.58 | -0.35 | -488.89 | 66.02 | -0.11 | -22.22 | -22.22 | -0.13 | -550.0 | -750.0 | 0.28 | -72.0 | 133.33 | 0.14 | 1300.0 | 180.0 | -0.03 | -400.0 | -200.0 | 4.86 | 1197.92 | 158.61 | 0.48 | 33.33 | 9.09 | 0.38 | 40.74 | 11.76 | 0.23 | 15.0 | 9.52 | 0 | 0 | 0 | 103.28 | -46.66 | 198.96 |
| 20Q4 (8) | 0.91 | -8.08 | -39.33 | 0.09 | -89.66 | 105.49 | -0.09 | 92.74 | 18.18 | -0.02 | 75.0 | -122.22 | 1.0 | -46.24 | 814.29 | 0.01 | -50.0 | -96.0 | 0.01 | 0.0 | 200.0 | 0.37 | -53.93 | -95.48 | 0.36 | 12.5 | -2.7 | 0.27 | -3.57 | -12.9 | 0.2 | 5.26 | -9.09 | 0 | 0 | 0 | 193.62 | -8.08 | -31.59 |
| 20Q3 (7) | 0.99 | 153.85 | 421.05 | 0.87 | 262.5 | 29.85 | -1.24 | -1277.78 | -8.77 | -0.08 | -172.73 | -366.67 | 1.86 | 195.24 | 116.28 | 0.02 | 0 | 0.0 | 0.01 | 0 | 0 | 0.81 | 0 | 10.16 | 0.32 | 10.34 | -8.57 | 0.28 | 3.7 | 21.74 | 0.19 | -5.0 | 46.15 | 0 | 0 | 0 | 210.64 | 153.85 | 299.1 |
| 20Q2 (6) | 0.39 | 105.26 | -11.36 | 0.24 | 123.3 | 122.43 | -0.09 | 0.0 | -28.57 | 0.11 | 450.0 | 83.33 | 0.63 | 175.0 | 200.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.29 | -34.09 | -38.3 | 0.27 | -20.59 | -12.9 | 0.2 | -4.76 | 42.86 | 0 | 0 | 0 | 82.98 | 140.2 | -15.14 |
| 20Q1 (5) | 0.19 | -87.33 | -64.81 | -1.03 | 37.2 | 4.63 | -0.09 | 18.18 | -50.0 | 0.02 | -77.78 | -80.0 | -0.84 | -500.0 | -55.56 | 0.05 | -80.0 | 66.67 | -0.01 | 0.0 | 0 | 1.88 | -77.29 | 86.72 | 0.44 | 18.92 | 12.82 | 0.34 | 9.68 | 25.93 | 0.21 | -4.55 | 40.0 | 0 | 0 | 0 | 34.55 | -87.79 | -73.13 |
| 19Q4 (4) | 1.5 | 689.47 | 0.0 | -1.64 | -344.78 | 0.0 | -0.11 | 90.35 | 0.0 | 0.09 | 200.0 | 0.0 | -0.14 | -116.28 | 0.0 | 0.25 | 1150.0 | 0.0 | -0.01 | 0 | 0.0 | 8.28 | 1021.69 | 0.0 | 0.37 | 5.71 | 0.0 | 0.31 | 34.78 | 0.0 | 0.22 | 69.23 | 0.0 | 0 | 0 | 0.0 | 283.02 | 436.25 | 0.0 |
| 19Q3 (3) | 0.19 | -56.82 | 0.0 | 0.67 | 162.62 | 0.0 | -1.14 | -1528.57 | 0.0 | 0.03 | -50.0 | 0.0 | 0.86 | 236.51 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.74 | 127.31 | 0.0 | 0.35 | -25.53 | 0.0 | 0.23 | -25.81 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | 52.78 | -46.02 | 0.0 |
| 19Q2 (2) | 0.44 | -18.52 | 0.0 | -1.07 | 0.93 | 0.0 | -0.07 | -16.67 | 0.0 | 0.06 | -40.0 | 0.0 | -0.63 | -16.67 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.32 | -67.75 | 0.0 | 0.47 | 20.51 | 0.0 | 0.31 | 14.81 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0.0 | 97.78 | -23.95 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 128.57 | 0.0 | 0.0 |
