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) | 6.21 | 74.93 | -0.62 | 0 | -7.35 | 0 | 0.09 | 0 | 5.59 | 92.1 | 0.45 | -4.26 | -0.04 | 0 | 1.94 | 117.91 | 1.15 | -68.23 | -0.25 | 0 | 0.25 | 8.7 | 0.04 | 33.33 | 15525.00 | 17699.08 |
| 2022 (9) | 3.55 | 0 | -0.64 | 0 | -3.73 | 0 | -0.09 | 0 | 2.91 | 0 | 0.47 | 38.24 | -0.04 | 0 | 0.89 | 8.21 | 3.62 | -13.19 | 3.81 | 5.54 | 0.23 | 4.55 | 0.03 | 50.0 | 87.22 | 0 |
| 2021 (8) | -3.16 | 0 | 0.29 | 0 | 4.96 | 0 | -0.09 | 0 | -2.87 | 0 | 0.34 | 126.67 | -0.06 | 0 | 0.82 | 22.78 | 4.17 | 176.16 | 3.61 | 193.5 | 0.22 | -8.33 | 0.02 | 100.0 | -82.08 | 0 |
| 2020 (7) | 3.78 | -10.85 | -0.25 | 0 | -5.49 | 0 | 0.17 | -29.17 | 3.53 | -14.73 | 0.15 | 36.36 | -0.01 | 0 | 0.67 | 102.26 | 1.51 | -34.91 | 1.23 | -43.84 | 0.24 | -7.69 | 0.01 | 0 | 255.41 | 47.58 |
| 2019 (6) | 4.24 | -4.5 | -0.1 | 0 | -4.55 | 0 | 0.24 | 300.0 | 4.14 | -6.12 | 0.11 | 0.0 | -0.01 | 0 | 0.33 | 48.33 | 2.32 | 6.91 | 2.19 | -10.25 | 0.26 | -7.14 | 0 | 0 | 173.06 | 6.8 |
| 2018 (5) | 4.44 | 0 | -0.03 | 0 | -2.37 | 0 | 0.06 | 0 | 4.41 | 0 | 0.11 | -76.09 | 0 | 0 | 0.22 | -79.44 | 2.17 | 6.9 | 2.44 | 17.31 | 0.28 | 0.0 | 0.02 | -33.33 | 162.04 | 0 |
| 2017 (4) | -3.65 | 0 | -0.6 | 0 | 4.07 | 0 | -0.52 | 0 | -4.25 | 0 | 0.46 | 155.56 | 0 | 0 | 1.09 | 42.2 | 2.03 | 54.96 | 2.08 | 46.48 | 0.28 | -54.1 | 0.03 | 0.0 | -152.72 | 0 |
| 2016 (3) | 0.97 | -37.42 | -0.08 | 0 | -1.59 | 0 | -0.04 | 0 | 0.89 | -44.38 | 0.18 | 12.5 | 0 | 0 | 0.77 | -3.28 | 1.31 | 74.67 | 1.42 | 22.41 | 0.61 | -29.07 | 0.03 | -40.0 | 47.09 | -37.12 |
| 2015 (2) | 1.55 | 23.02 | 0.05 | 0 | -1.21 | 0 | -0.16 | 0 | 1.6 | 150.0 | 0.16 | 300.0 | -0.01 | 0 | 0.79 | 427.0 | 0.75 | -12.79 | 1.16 | 1.75 | 0.86 | 36.51 | 0.05 | 25.0 | 74.88 | 7.56 |
| 2014 (1) | 1.26 | -60.38 | -0.62 | 0 | -0.89 | 0 | -0.09 | 0 | 0.64 | -79.29 | 0.04 | -69.23 | -0.02 | 0 | 0.15 | -75.06 | 0.86 | 100.0 | 1.14 | 40.74 | 0.63 | -18.18 | 0.04 | 33.33 | 69.61 | -64.76 |
| 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) | 1.36 | 644.0 | -55.26 | -0.18 | -151.43 | 25.0 | -1.78 | -79.8 | 68.66 | -0.18 | -200.0 | -238.46 | 1.18 | 1080.0 | -57.86 | 0.08 | -20.0 | 14.29 | -0.01 | 0 | 66.67 | 1.65 | -9.28 | 136.11 | 0.39 | -41.79 | 587.5 | 0.16 | -66.67 | 150.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 591.30 | 1400.87 | 0 |
| 23Q3 (19) | -0.25 | -146.3 | -109.47 | 0.35 | 154.69 | 418.18 | -0.99 | -13.79 | -560.0 | 0.18 | 1900.0 | 80.0 | 0.1 | 200.0 | -96.05 | 0.1 | -16.67 | 25.0 | 0 | 100.0 | 100.0 | 1.82 | -2.73 | 224.09 | 0.67 | 509.09 | -18.29 | 0.48 | 284.62 | -47.83 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -45.45 | 0 | -117.05 |
| 23Q2 (18) | 0.54 | -88.16 | -61.97 | -0.64 | -326.67 | -146.15 | -0.87 | 76.68 | -11.54 | -0.01 | -110.0 | 94.74 | -0.1 | -102.27 | -108.62 | 0.12 | -20.0 | -52.0 | -0.01 | 0.0 | 0.0 | 1.87 | -20.37 | 16.79 | 0.11 | 650.0 | -91.91 | -0.26 | 58.73 | -116.99 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | 4.56 | 50.0 | 228.45 | -0.15 | 37.5 | -275.0 | -3.73 | 34.33 | -229.51 | 0.1 | -23.08 | 176.92 | 4.41 | 57.5 | 222.84 | 0.15 | 114.29 | 114.29 | -0.01 | 66.67 | 0 | 2.35 | 236.02 | 329.91 | -0.02 | 75.0 | -101.32 | -0.63 | -96.88 | -137.5 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 3.04 | 15.15 | 55.9 | -0.24 | -118.18 | -2500.0 | -5.68 | -3686.67 | -416.36 | 0.13 | 30.0 | 285.71 | 2.8 | 10.67 | 42.86 | 0.07 | -12.5 | -50.0 | -0.03 | -200.0 | -200.0 | 0.70 | 24.53 | -35.23 | -0.08 | -109.76 | -107.41 | -0.32 | -134.78 | -131.68 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 2.64 | 85.92 | 358.82 | -0.11 | 57.69 | -117.46 | -0.15 | 80.77 | -109.49 | 0.1 | 152.63 | -28.57 | 2.53 | 118.1 | 748.72 | 0.08 | -68.0 | 0.0 | -0.01 | 0.0 | 0 | 0.56 | -64.95 | -4.14 | 0.82 | -39.71 | -42.25 | 0.92 | -39.87 | -22.03 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 266.67 | 200.47 | 424.18 |
| 22Q2 (14) | 1.42 | 140.0 | 158.68 | -0.26 | -550.0 | -85.71 | -0.78 | -127.08 | -133.62 | -0.19 | -46.15 | -58.33 | 1.16 | 132.31 | 145.31 | 0.25 | 257.14 | 177.78 | -0.01 | 0 | 75.0 | 1.60 | 193.12 | 44.58 | 1.36 | -10.53 | 22.52 | 1.53 | -8.93 | 73.86 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 88.75 | 143.75 | 134.47 |
| 22Q1 (13) | -3.55 | -282.05 | -111.31 | -0.04 | -500.0 | 80.95 | 2.88 | 361.82 | 33.33 | -0.13 | -85.71 | -333.33 | -3.59 | -283.16 | -89.95 | 0.07 | -50.0 | 75.0 | 0 | 100.0 | 0 | 0.55 | -49.38 | -11.54 | 1.52 | 40.74 | 171.43 | 1.68 | 66.34 | 216.98 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -202.86 | -212.35 | 28.76 |
| 21Q4 (12) | 1.95 | 291.18 | 14.04 | 0.01 | -98.41 | 101.28 | -1.1 | -169.62 | 17.91 | -0.07 | -150.0 | -170.0 | 1.96 | 602.56 | 110.75 | 0.14 | 75.0 | 40.0 | -0.01 | 0 | 0.0 | 1.08 | 84.3 | -55.99 | 1.08 | -23.94 | 300.0 | 1.01 | -14.41 | 431.58 | 0.06 | 0.0 | 0.0 | 0.01 | 0 | 0 | 180.56 | 319.5 | -73.6 |
| 21Q3 (11) | -1.02 | 57.85 | -275.86 | 0.63 | 550.0 | 5.0 | 1.58 | -31.9 | 174.53 | 0.14 | 216.67 | 0 | -0.39 | 84.77 | -133.05 | 0.08 | -11.11 | 300.0 | 0 | 100.0 | 0 | 0.59 | -47.13 | 60.06 | 1.42 | 27.93 | 238.1 | 1.18 | 34.09 | 180.95 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -82.26 | 68.05 | -168.08 |
| 21Q2 (10) | -2.42 | -44.05 | -524.56 | -0.14 | 33.33 | -366.67 | 2.32 | 7.41 | 413.51 | -0.12 | -300.0 | -33.33 | -2.56 | -35.45 | -574.07 | 0.09 | 125.0 | 800.0 | -0.04 | 0 | 0 | 1.11 | 79.34 | 629.52 | 1.11 | 98.21 | 184.62 | 0.88 | 66.04 | 203.45 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -257.45 | 9.59 | -258.08 |
| 21Q1 (9) | -1.68 | -198.25 | -282.61 | -0.21 | 73.08 | -600.0 | 2.16 | 261.19 | 267.44 | -0.03 | -130.0 | -120.0 | -1.89 | -303.23 | -312.36 | 0.04 | -60.0 | 300.0 | 0 | 100.0 | 0 | 0.62 | -74.81 | 283.33 | 0.56 | 107.41 | 30.23 | 0.53 | 178.95 | 60.61 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -284.75 | -141.63 | -220.71 |
| 20Q4 (8) | 1.71 | 194.83 | -9.04 | -0.78 | -230.0 | -110.81 | -1.34 | 36.79 | -346.67 | 0.1 | 0 | 1100.0 | 0.93 | -21.19 | -38.41 | 0.1 | 400.0 | 66.67 | -0.01 | 0 | 0.0 | 2.45 | 570.34 | 239.87 | 0.27 | -35.71 | -62.5 | 0.19 | -54.76 | -62.75 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 684.00 | 466.07 | 107.38 |
| 20Q3 (7) | 0.58 | 1.75 | 363.64 | 0.6 | 2100.0 | 66.67 | -2.12 | -186.49 | -360.87 | 0 | 100.0 | -100.0 | 1.18 | 118.52 | 742.86 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.37 | 140.95 | 59.23 | 0.42 | 7.69 | -41.67 | 0.42 | 44.83 | -40.85 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 120.83 | -25.8 | 528.41 |
| 20Q2 (6) | 0.57 | -38.04 | -54.03 | -0.03 | 0.0 | -200.0 | -0.74 | 42.64 | 27.45 | -0.09 | -160.0 | 64.0 | 0.54 | -39.33 | -56.1 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.15 | -5.77 | -48.48 | 0.39 | -9.3 | -17.02 | 0.29 | -12.12 | -49.12 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 162.86 | -30.96 | -17.26 |
| 20Q1 (5) | 0.92 | -51.06 | -30.83 | -0.03 | 91.89 | 57.14 | -1.29 | -330.0 | 53.26 | 0.15 | 1600.0 | -44.44 | 0.89 | -41.06 | -29.37 | 0.01 | -83.33 | 0.0 | 0 | 100.0 | 0 | 0.16 | -77.67 | 50.4 | 0.43 | -40.28 | 4.88 | 0.33 | -35.29 | -17.5 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 235.90 | -28.48 | -18.41 |
| 19Q4 (4) | 1.88 | 954.55 | 0.0 | -0.37 | -202.78 | 0.0 | -0.3 | 34.78 | 0.0 | -0.01 | -104.17 | 0.0 | 1.51 | 978.57 | 0.0 | 0.06 | 200.0 | 0.0 | -0.01 | 0 | 0.0 | 0.72 | 214.06 | 0.0 | 0.72 | 0.0 | 0.0 | 0.51 | -28.17 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 329.82 | 1269.38 | 0.0 |
| 19Q3 (3) | -0.22 | -117.74 | 0.0 | 0.36 | 3700.0 | 0.0 | -0.46 | 54.9 | 0.0 | 0.24 | 196.0 | 0.0 | 0.14 | -88.62 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.23 | -22.04 | 0.0 | 0.72 | 53.19 | 0.0 | 0.71 | 24.56 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | -28.21 | -114.33 | 0.0 |
| 19Q2 (2) | 1.24 | -6.77 | 0.0 | -0.01 | 85.71 | 0.0 | -1.02 | 63.04 | 0.0 | -0.25 | -192.59 | 0.0 | 1.23 | -2.38 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.29 | 175.11 | 0.0 | 0.47 | 14.63 | 0.0 | 0.57 | 42.5 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 196.83 | -31.93 | 0.0 |
| 19Q1 (1) | 1.33 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -2.76 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 289.13 | 0.0 | 0.0 |
