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) | 2.75 | 33.5 | -1.85 | 0 | -0.3 | 0 | 0.11 | 0 | 0.9 | -48.86 | 0.03 | 0.0 | 0 | 0 | 0.16 | -29.02 | 1.41 | 20.51 | 1.23 | 14.95 | 0.11 | -8.33 | 0.99 | 33.78 | 118.03 | 10.58 |
| 2022 (9) | 2.06 | 2188.89 | -0.3 | 0 | -1.51 | 0 | -0.09 | 0 | 1.76 | 0 | 0.03 | 0 | 0 | 0 | 0.22 | 0 | 1.17 | 387.5 | 1.07 | 98.15 | 0.12 | 9.09 | 0.74 | -8.64 | 106.74 | 1631.49 |
| 2021 (8) | 0.09 | -64.0 | -0.43 | 0 | -0.26 | 0 | -0.04 | 0 | -0.34 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.24 | -70.37 | 0.54 | -37.21 | 0.11 | 0.0 | 0.81 | 26.56 | 6.16 | -60.3 |
| 2020 (7) | 0.25 | -90.53 | -0.75 | 0 | 0.4 | 0 | -0.01 | 0 | -0.5 | 0 | 0.04 | -91.84 | 0 | 0 | 0.30 | -92.93 | 0.81 | -33.06 | 0.86 | -16.5 | 0.11 | 22.22 | 0.64 | 12.28 | 15.53 | -90.06 |
| 2019 (6) | 2.64 | 60.98 | -0.44 | 0 | -1.04 | 0 | 0.04 | 0 | 2.2 | 0 | 0.49 | -33.78 | 0 | 0 | 4.25 | -30.97 | 1.21 | 112.28 | 1.03 | 94.34 | 0.09 | 50.0 | 0.57 | 1.79 | 156.21 | 9.54 |
| 2018 (5) | 1.64 | -38.11 | -1.85 | 0 | -0.42 | 0 | -0.07 | 0 | -0.21 | 0 | 0.74 | -50.34 | 0 | 0 | 6.15 | -40.59 | 0.57 | -3.39 | 0.53 | 3.92 | 0.06 | 100.0 | 0.56 | 7.69 | 142.61 | -42.96 |
| 2017 (4) | 2.65 | 38.02 | -1.74 | 0 | -0.68 | 0 | 0.18 | 0 | 0.91 | -17.27 | 1.49 | 77.38 | 0 | 0 | 10.35 | 102.77 | 0.59 | 11.32 | 0.51 | -36.25 | 0.03 | 0.0 | 0.52 | 10.64 | 250.00 | 69.27 |
| 2016 (3) | 1.92 | 0 | -0.82 | 0 | 0.55 | 37.5 | -0.14 | 0 | 1.1 | 0 | 0.84 | 154.55 | 0 | 0 | 5.11 | 92.65 | 0.53 | -5.36 | 0.8 | 86.05 | 0.03 | -25.0 | 0.47 | 80.77 | 147.69 | 0 |
| 2015 (2) | -0.39 | 0 | -0.57 | 0 | 0.4 | 0 | -0.07 | 0 | -0.96 | 0 | 0.33 | 37.5 | 0 | 0 | 2.65 | 24.14 | 0.56 | -3.45 | 0.43 | -35.82 | 0.04 | 33.33 | 0.26 | 333.33 | -53.42 | 0 |
| 2014 (1) | 0.27 | 0 | 0.22 | -66.15 | -0.15 | 0 | 0.09 | 0 | 0.49 | 0 | 0.24 | 2300.0 | -3.6 | 0 | 2.14 | 2069.4 | 0.58 | -45.28 | 0.67 | -22.99 | 0.03 | 50.0 | 0.06 | 200.0 | 35.53 | 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) | 1.17 | -10.0 | 60.27 | -0.63 | -21.15 | -472.73 | -0.94 | -203.23 | -54.1 | 0.08 | 100.0 | 500.0 | 0.54 | -30.77 | -12.9 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.37 | 118.55 | 41.0 | 0.45 | -23.73 | 36.36 | 0.41 | -14.58 | 24.24 | 0.03 | 0.0 | 0.0 | 0.29 | 11.54 | 81.25 | 160.27 | -5.07 | 14.17 |
| 23Q3 (19) | 1.3 | 719.05 | 784.21 | -0.52 | 22.39 | 0 | -0.31 | -138.75 | -282.35 | 0.04 | 0 | 0.0 | 0.78 | 188.64 | 510.53 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.17 | 0 | -42.11 | 0.59 | 136.0 | 51.28 | 0.48 | 118.18 | 37.14 | 0.03 | 0.0 | 0.0 | 0.26 | 0.0 | 23.81 | 168.83 | 510.02 | 624.27 |
| 23Q2 (18) | -0.21 | -142.86 | -116.67 | -0.67 | -2133.33 | -123.33 | 0.8 | 471.43 | 187.91 | 0 | 100.0 | 100.0 | -0.88 | -291.3 | -191.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 92.31 | -35.9 | 0.22 | 69.23 | -31.25 | 0.03 | 0.0 | 0.0 | 0.26 | 36.84 | 44.44 | -41.18 | -129.41 | -117.32 |
| 23Q1 (17) | 0.49 | -32.88 | 96.0 | -0.03 | 72.73 | -130.0 | 0.14 | 122.95 | 187.5 | -0.01 | 50.0 | -200.0 | 0.46 | -25.81 | 31.43 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.13 | -60.61 | 160.0 | 0.13 | -60.61 | 62.5 | 0.03 | 0.0 | 0.0 | 0.19 | 18.75 | 0.0 | 140.00 | -0.27 | 68.0 |
| 22Q4 (16) | 0.73 | 484.21 | 1012.5 | -0.11 | 0 | 57.69 | -0.61 | -458.82 | 0 | -0.02 | -150.0 | -100.0 | 0.62 | 426.32 | 282.35 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.26 | -10.26 | 0 | 0.33 | -15.38 | 200.0 | 0.33 | -5.71 | 22.22 | 0.03 | 0.0 | 0.0 | 0.16 | -23.81 | -11.11 | 140.38 | 535.93 | 942.31 |
| 22Q3 (15) | -0.19 | -115.08 | -173.08 | 0 | 100.0 | -100.0 | 0.17 | 118.68 | -15.0 | 0.04 | 136.36 | 200.0 | -0.19 | -119.79 | -146.34 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0 | 0.39 | 0.0 | 387.5 | 0.35 | 9.38 | 191.67 | 0.03 | 0.0 | 0.0 | 0.21 | 16.67 | 0.0 | -32.20 | -113.55 | -144.59 |
| 22Q2 (14) | 1.26 | 404.0 | 362.5 | -0.3 | -400.0 | -76.47 | -0.91 | -468.75 | -1920.0 | -0.11 | -1200.0 | -466.67 | 0.96 | 174.29 | 247.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.39 | 680.0 | 4000.0 | 0.32 | 300.0 | 220.0 | 0.03 | 0.0 | 0.0 | 0.18 | -5.26 | -10.0 | 237.74 | 185.28 | 263.44 |
| 22Q1 (13) | 0.25 | 412.5 | -35.9 | 0.1 | 138.46 | 166.67 | -0.16 | 0 | 68.63 | 0.01 | 200.0 | 150.0 | 0.35 | 202.94 | 45.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -54.55 | -16.67 | 0.08 | -70.37 | 100.0 | 0.03 | 0.0 | 0.0 | 0.19 | 5.56 | -9.52 | 83.33 | 600.0 | -40.17 |
| 21Q4 (12) | -0.08 | -130.77 | -300.0 | -0.26 | -273.33 | -8.33 | 0 | -100.0 | -100.0 | -0.01 | 75.0 | -200.0 | -0.34 | -182.93 | -30.77 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 0.11 | 37.5 | -75.0 | 0.27 | 125.0 | -38.64 | 0.03 | 0.0 | 0.0 | 0.18 | -14.29 | 20.0 | -16.67 | -123.08 | -416.67 |
| 21Q3 (11) | 0.26 | 154.17 | 131.71 | 0.15 | 188.24 | 175.0 | 0.2 | 300.0 | 155.56 | -0.04 | -233.33 | 33.33 | 0.41 | 163.08 | 140.2 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.08 | 900.0 | -73.33 | 0.12 | 20.0 | -57.14 | 0.03 | 0.0 | 0.0 | 0.21 | 5.0 | 31.25 | 72.22 | 149.65 | 141.4 |
| 21Q2 (10) | -0.48 | -223.08 | -171.64 | -0.17 | -13.33 | -41.67 | 0.05 | 109.8 | -73.68 | 0.03 | 250.0 | 50.0 | -0.65 | -370.83 | -218.18 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | -116.67 | 66.67 | 0.1 | 150.0 | 66.67 | 0.03 | 0.0 | 0.0 | 0.2 | -4.76 | 25.0 | -145.45 | -204.43 | -154.27 |
| 21Q1 (9) | 0.39 | 2050.0 | -4.88 | -0.15 | 37.5 | 16.67 | -0.51 | -187.93 | -5000.0 | -0.02 | -300.0 | -200.0 | 0.24 | 192.31 | 4.35 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | 0.06 | -86.36 | -40.0 | 0.04 | -90.91 | -55.56 | 0.03 | 0.0 | 0.0 | 0.21 | 40.0 | 23.53 | 139.29 | 4417.86 | -1.48 |
| 20Q4 (8) | -0.02 | 97.56 | -101.03 | -0.24 | -20.0 | 17.24 | 0.58 | 261.11 | 332.0 | 0.01 | 116.67 | 112.5 | -0.26 | 74.51 | -115.76 | 0 | -100.0 | -100.0 | 0.03 | 200.0 | 0 | -0.00 | -100.0 | -100.0 | 0.44 | 46.67 | 450.0 | 0.44 | 57.14 | 388.89 | 0.03 | 0.0 | 0.0 | 0.15 | -6.25 | 0.0 | -3.23 | 98.15 | -100.45 |
| 20Q3 (7) | -0.82 | -222.39 | -1125.0 | -0.2 | -66.67 | -150.0 | -0.36 | -289.47 | 35.71 | -0.06 | -400.0 | -185.71 | -1.02 | -285.45 | 0 | 0.01 | 0.0 | 0.0 | -0.03 | 0 | 0 | 0.27 | -18.88 | -36.97 | 0.3 | 1100.0 | -6.25 | 0.28 | 366.67 | 3.7 | 0.03 | 0.0 | 0.0 | 0.16 | 0.0 | 14.29 | -174.47 | -165.1 | -1059.57 |
| 20Q2 (6) | 0.67 | 63.41 | 1216.67 | -0.12 | 33.33 | -128.57 | 0.19 | 2000.0 | 26.67 | 0.02 | 0.0 | -33.33 | 0.55 | 139.13 | 52.78 | 0.01 | 0.0 | -90.0 | 0 | 0 | 0 | 0.33 | -26.56 | -90.98 | -0.03 | -130.0 | -104.41 | 0.06 | -33.33 | -89.29 | 0.03 | 0.0 | 50.0 | 0.16 | -5.88 | 14.29 | 268.00 | 89.56 | 3316.0 |
| 20Q1 (5) | 0.41 | -78.87 | -39.71 | -0.18 | 37.93 | 63.27 | -0.01 | 96.0 | 97.37 | 0.02 | 125.0 | 100.0 | 0.23 | -86.06 | 21.05 | 0.01 | 0.0 | -97.37 | 0 | 0 | 0 | 0.45 | 98.66 | -97.69 | 0.1 | 25.0 | -23.08 | 0.09 | 0.0 | -18.18 | 0.03 | 0.0 | 50.0 | 0.17 | 13.33 | 21.43 | 141.38 | -80.32 | -43.86 |
| 19Q4 (4) | 1.94 | 2325.0 | 0.0 | -0.29 | -262.5 | 0.0 | -0.25 | 55.36 | 0.0 | -0.08 | -214.29 | 0.0 | 1.65 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.22 | -46.74 | 0.0 | 0.08 | -75.0 | 0.0 | 0.09 | -66.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0.15 | 7.14 | 0.0 | 718.52 | 3851.85 | 0.0 |
| 19Q3 (3) | 0.08 | 233.33 | 0.0 | -0.08 | -119.05 | 0.0 | -0.56 | -473.33 | 0.0 | 0.07 | 133.33 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -90.0 | 0.0 | 0 | 0 | 0.0 | 0.42 | -88.4 | 0.0 | 0.32 | -52.94 | 0.0 | 0.27 | -51.79 | 0.0 | 0.03 | 50.0 | 0.0 | 0.14 | 0.0 | 0.0 | 18.18 | 318.18 | 0.0 |
| 19Q2 (2) | -0.06 | -108.82 | 0.0 | 0.42 | 185.71 | 0.0 | 0.15 | 139.47 | 0.0 | 0.03 | 200.0 | 0.0 | 0.36 | 89.47 | 0.0 | 0.1 | -73.68 | 0.0 | 0 | 0 | 0.0 | 3.64 | -81.15 | 0.0 | 0.68 | 423.08 | 0.0 | 0.56 | 409.09 | 0.0 | 0.02 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -8.33 | -103.31 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.29 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 251.85 | 0.0 | 0.0 |
