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) | 1.16 | -33.71 | -0.75 | 0 | -1.29 | 0 | 0.53 | 0 | 0.41 | -75.6 | 0.35 | 52.17 | 0 | 0 | 1.26 | 41.9 | 2.09 | 226.56 | 1.11 | 1.83 | 1.33 | -23.56 | 0.29 | 3.57 | 42.49 | -24.49 |
| 2022 (9) | 1.75 | -1.69 | -0.07 | 0 | -1.56 | 0 | -0.88 | 0 | 1.68 | 12.0 | 0.23 | -68.92 | 0 | 0 | 0.89 | -75.67 | 0.64 | 0 | 1.09 | 0 | 1.74 | 2.96 | 0.28 | 7.69 | 56.27 | -96.84 |
| 2021 (8) | 1.78 | -51.23 | -0.28 | 0 | -0.54 | 0 | 0.19 | 0 | 1.5 | -57.14 | 0.74 | 640.0 | -0.01 | 0 | 3.66 | 665.97 | -1.06 | 0 | -1.85 | 0 | 1.69 | -12.44 | 0.26 | -3.7 | 1780.00 | 0 |
| 2020 (7) | 3.65 | 0 | -0.15 | 0 | -2.84 | 0 | -0.23 | 0 | 3.5 | 0 | 0.1 | 25.0 | 0.02 | 0.0 | 0.48 | 14.31 | -2.3 | 0 | -3.53 | 0 | 1.93 | 271.15 | 0.27 | 350.0 | 0.00 | 0 |
| 2019 (6) | -0.76 | 0 | -17.48 | 0 | 18.33 | 0 | 0.09 | 0 | -18.24 | 0 | 0.08 | 60.0 | 0.02 | 0 | 0.42 | 68.69 | -0.81 | 0 | -0.91 | 0 | 0.52 | 100.0 | 0.06 | 200.0 | 0.00 | 0 |
| 2018 (5) | 1.28 | 0 | 0.01 | 0 | -0.26 | 0 | -0.05 | 0 | 1.29 | 0 | 0.05 | -54.55 | 0 | 0 | 0.25 | -55.85 | 1.36 | -9.33 | 1.21 | -9.7 | 0.26 | -7.14 | 0.02 | -33.33 | 85.91 | 0 |
| 2017 (4) | -0.07 | 0 | -0.07 | 0 | -3.5 | 0 | -0.39 | 0 | -0.14 | 0 | 0.11 | 10.0 | 0 | 0 | 0.56 | 6.3 | 1.5 | -24.62 | 1.34 | 13.56 | 0.28 | -6.67 | 0.03 | 0.0 | -4.24 | 0 |
| 2016 (3) | 1.63 | 83.15 | -0.13 | 0 | -2.34 | 0 | 0.59 | 0 | 1.5 | -7.41 | 0.1 | -23.08 | 0 | 0 | 0.53 | -19.67 | 1.99 | 5.85 | 1.18 | -28.48 | 0.3 | -11.76 | 0.03 | 0.0 | 107.95 | 145.0 |
| 2015 (2) | 0.89 | -54.59 | 0.73 | 0 | -2.46 | 0 | -0.61 | 0 | 1.62 | -8.47 | 0.13 | -18.75 | 0 | 0 | 0.66 | -22.69 | 1.88 | -6.93 | 1.65 | 24.06 | 0.34 | 0.0 | 0.03 | 50.0 | 44.06 | -62.01 |
| 2014 (1) | 1.96 | 88.46 | -0.19 | 0 | 1.72 | 0 | 0.28 | 0 | 1.77 | 1670.0 | 0.16 | -84.31 | 0 | 0 | 0.85 | -85.7 | 2.02 | 16.76 | 1.33 | -45.27 | 0.34 | -2.86 | 0.02 | -33.33 | 115.98 | 213.36 |
| 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) | 1.39 | 968.75 | 34.95 | -0.25 | -19.05 | -247.06 | -0.09 | 75.0 | 88.0 | 0.44 | 109.52 | 2300.0 | 1.14 | 408.11 | -5.0 | 0.02 | -75.0 | 300.0 | 0 | -100.0 | 0 | 0.24 | -78.7 | 255.56 | 0.61 | 165.22 | 1320.0 | 0.21 | -4.55 | 600.0 | 0.34 | 0.0 | -15.0 | 0.07 | 0.0 | 0.0 | 224.19 | 982.76 | 8.83 |
| 23Q3 (19) | -0.16 | 27.27 | -136.36 | -0.21 | -133.33 | -600.0 | -0.36 | -550.0 | -180.0 | 0.21 | 148.84 | 138.18 | -0.37 | -19.35 | -190.24 | 0.08 | 14.29 | 100.0 | 0.01 | 200.0 | 0.0 | 1.12 | 5.79 | 87.94 | 0.23 | -64.62 | 0.0 | 0.22 | -52.17 | -48.84 | 0.34 | -2.86 | -42.37 | 0.07 | 0.0 | 0.0 | -25.40 | -1.59 | -162.91 |
| 23Q2 (18) | -0.22 | -257.14 | -131.43 | -0.09 | 52.63 | -12.5 | 0.08 | 108.6 | 107.55 | -0.43 | -243.33 | -115.0 | -0.31 | -520.0 | -150.0 | 0.07 | -58.82 | 0.0 | -0.01 | 0 | 0.0 | 1.06 | -65.0 | -1.97 | 0.65 | 8.33 | 85.71 | 0.46 | 119.05 | 53.33 | 0.35 | 9.38 | -5.41 | 0.07 | 0.0 | 0.0 | -25.00 | -207.14 | -126.43 |
| 23Q1 (17) | 0.14 | -86.41 | 133.33 | -0.19 | -211.76 | -35.71 | -0.93 | -24.0 | -365.0 | 0.3 | 1600.0 | 372.73 | -0.05 | -104.17 | 91.07 | 0.17 | 1800.0 | 21.43 | 0 | 0 | 0 | 3.03 | 2072.73 | 33.33 | 0.6 | 1300.0 | 400.0 | 0.21 | 600.0 | -36.36 | 0.32 | -20.0 | -15.79 | 0.07 | 0.0 | 0.0 | 23.33 | -88.67 | 143.33 |
| 22Q4 (16) | 1.03 | 134.09 | 164.1 | 0.17 | 666.67 | 342.86 | -0.75 | -266.67 | 27.88 | -0.02 | 96.36 | -114.29 | 1.2 | 192.68 | 275.0 | -0.01 | -125.0 | -101.61 | 0 | -100.0 | -100.0 | -0.15 | -125.73 | -101.6 | -0.05 | -121.74 | 72.22 | 0.03 | -93.02 | 105.0 | 0.4 | -32.2 | -13.04 | 0.07 | 0.0 | 0.0 | 206.00 | 410.32 | 0 |
| 22Q3 (15) | 0.44 | -37.14 | -68.79 | -0.03 | 62.5 | 50.0 | 0.45 | 142.45 | -69.18 | -0.55 | -175.0 | -5600.0 | 0.41 | -33.87 | -69.63 | 0.04 | -42.86 | -33.33 | 0.01 | 200.0 | 0 | 0.60 | -44.82 | -47.46 | 0.23 | -34.29 | 188.46 | 0.43 | 43.33 | 181.13 | 0.59 | 59.46 | 47.5 | 0.07 | 0.0 | 16.67 | 40.37 | -57.33 | 0 |
| 22Q2 (14) | 0.7 | 266.67 | 190.91 | -0.08 | 42.86 | 42.86 | -1.06 | -430.0 | 23.74 | -0.2 | -81.82 | -66.67 | 0.62 | 210.71 | 168.13 | 0.07 | -50.0 | 40.0 | -0.01 | 0 | 0.0 | 1.08 | -52.4 | 2.78 | 0.35 | 191.67 | 488.89 | 0.3 | -9.09 | 350.0 | 0.37 | -2.63 | -9.76 | 0.07 | 0.0 | 16.67 | 94.59 | 275.68 | 143.0 |
| 22Q1 (13) | -0.42 | -207.69 | -156.0 | -0.14 | -100.0 | -600.0 | -0.2 | 80.77 | -145.45 | -0.11 | -178.57 | -168.75 | -0.56 | -275.0 | -176.71 | 0.14 | -77.42 | 0 | 0 | -100.0 | 0 | 2.27 | -76.28 | 0 | 0.12 | 166.67 | 123.08 | 0.33 | 155.0 | 155.93 | 0.38 | -17.39 | -9.52 | 0.07 | 0.0 | 16.67 | -53.85 | 0 | 0 |
| 21Q4 (12) | 0.39 | -72.34 | -51.25 | -0.07 | -16.67 | -16.67 | -1.04 | -171.23 | -13.04 | 0.14 | 1300.0 | 133.33 | 0.32 | -76.3 | -56.76 | 0.62 | 933.33 | 785.71 | 0.01 | 0 | 0.0 | 9.58 | 743.28 | 685.78 | -0.18 | 30.77 | 30.77 | -0.6 | -13.21 | 69.23 | 0.46 | 15.0 | -6.12 | 0.07 | 16.67 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 1.41 | 283.12 | 50.0 | -0.06 | 57.14 | -700.0 | 1.46 | 205.04 | 200.69 | 0.01 | 108.33 | 108.33 | 1.35 | 248.35 | 42.11 | 0.06 | 20.0 | 700.0 | 0 | 100.0 | 0 | 1.14 | 7.95 | 605.68 | -0.26 | -188.89 | 51.85 | -0.53 | -341.67 | -152.38 | 0.4 | -2.44 | -14.89 | 0.06 | 0.0 | -14.29 | 0.00 | 100.0 | -100.0 |
| 21Q2 (10) | -0.77 | -202.67 | -160.16 | -0.14 | -600.0 | -1300.0 | -1.39 | -415.91 | 10.9 | -0.12 | -175.0 | 33.33 | -0.91 | -224.66 | -171.65 | 0.05 | 0 | 400.0 | -0.01 | 0 | -200.0 | 1.05 | 0 | 515.79 | -0.09 | 82.69 | 87.67 | -0.12 | 79.66 | 80.33 | 0.41 | -2.38 | -12.77 | 0.06 | 0.0 | -14.29 | -220.00 | 0 | 0 |
| 21Q1 (9) | 0.75 | -6.25 | 19.05 | -0.02 | 66.67 | 75.0 | 0.44 | 147.83 | -60.0 | 0.16 | 166.67 | 700.0 | 0.73 | -1.35 | 32.73 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.52 | -100.0 | 32.47 | -0.59 | 69.74 | 21.33 | 0.42 | -14.29 | -14.29 | 0.06 | -14.29 | -14.29 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.8 | -14.89 | 17.65 | -0.06 | -700.0 | 99.66 | -0.92 | 36.55 | -105.05 | 0.06 | 150.0 | 0 | 0.74 | -22.11 | 104.42 | 0.07 | 800.0 | 250.0 | 0.01 | 0 | 0 | 1.22 | 642.68 | 404.88 | -0.26 | 51.85 | 46.94 | -1.95 | -828.57 | -275.0 | 0.49 | 4.26 | 58.06 | 0.07 | 0.0 | 40.0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 0.94 | -26.56 | 225.33 | 0.01 | 200.0 | 0 | -1.45 | 7.05 | -408.51 | -0.12 | 33.33 | -130.0 | 0.95 | -25.2 | 226.67 | -0.01 | -200.0 | -200.0 | 0 | -100.0 | 0 | -0.22 | -231.46 | -181.35 | -0.54 | 26.03 | -107.69 | -0.21 | 65.57 | 50.0 | 0.47 | 0.0 | 571.43 | 0.07 | 0.0 | 0 | 284.85 | 0 | 0 |
| 20Q2 (6) | 1.28 | 103.17 | 436.84 | -0.01 | 87.5 | 80.0 | -1.56 | -241.82 | -7700.0 | -0.18 | -1000.0 | -157.14 | 1.27 | 130.91 | 395.35 | 0.01 | -66.67 | -75.0 | 0.01 | 0 | 0 | 0.17 | -72.08 | -84.36 | -0.73 | 5.19 | -3750.0 | -0.61 | 18.67 | -506.67 | 0.47 | -4.08 | 571.43 | 0.07 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | 0.63 | -7.35 | 303.23 | -0.08 | 99.54 | 0 | 1.1 | -93.96 | 423.53 | 0.02 | 0 | 108.33 | 0.55 | 103.28 | 277.42 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.61 | 153.47 | 119.8 | -0.77 | -57.14 | -862.5 | -0.75 | -44.23 | -525.0 | 0.49 | 58.06 | 600.0 | 0.07 | 40.0 | 600.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.68 | 190.67 | 0.0 | -17.43 | 0 | 0.0 | 18.22 | 3776.6 | 0.0 | 0 | -100.0 | 0.0 | -16.75 | -2133.33 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.24 | -12.56 | 0.0 | -0.49 | -88.46 | 0.0 | -0.52 | -23.81 | 0.0 | 0.31 | 342.86 | 0.0 | 0.05 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.75 | -97.37 | 0.0 | 0 | 100.0 | 0.0 | 0.47 | 2450.0 | 0.0 | 0.4 | 671.43 | 0.0 | -0.75 | -74.42 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.28 | -74.72 | 0.0 | -0.26 | -1400.0 | 0.0 | -0.42 | -380.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.38 | -22.58 | 0.0 | -0.05 | 0 | 0.0 | -0.02 | 94.12 | 0.0 | -0.07 | 70.83 | 0.0 | -0.43 | -38.71 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 1.09 | 292.35 | 0.0 | 0.02 | 125.0 | 0.0 | 0.15 | 225.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -172.73 | 0 | 0.0 |
| 19Q1 (1) | -0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
