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) | 1.17 | 21.88 | -0.29 | 0 | -0.82 | 0 | 0 | 0 | 0.88 | -12.0 | 0.26 | 766.67 | 0 | 0 | 10.92 | 894.12 | -0.7 | 0 | -1.55 | 0 | 1.21 | -23.9 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.96 | -38.85 | 0.04 | 0 | -1.01 | 0 | -0.03 | 0 | 1.0 | -28.57 | 0.03 | -85.71 | 0 | 0 | 1.10 | -82.21 | -1.91 | 0 | -2.28 | 0 | 1.59 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | 1.57 | 4.67 | -0.17 | 0 | -1.4 | 0 | 0.01 | 0 | 1.4 | 84.21 | 0.21 | -68.18 | 0 | 0 | 6.18 | -69.12 | 0.05 | 0 | -0.06 | 0 | 1.59 | 9.66 | 0.01 | -66.67 | 101.95 | 6.71 |
| 2020 (7) | 1.5 | -50.82 | -0.74 | 0 | -0.83 | 0 | -0.12 | 0 | 0.76 | 5.56 | 0.66 | -71.43 | 0 | 0 | 20.00 | -64.5 | -0.11 | 0 | 0.09 | 125.0 | 1.45 | 14.17 | 0.03 | 200.0 | 95.54 | -58.65 |
| 2019 (6) | 3.05 | 0 | -2.33 | 0 | -2.12 | 0 | -0.01 | 0 | 0.72 | 0 | 2.31 | 32.0 | -0.03 | 0 | 56.34 | 171.4 | -0.13 | 0 | 0.04 | 0 | 1.27 | 108.2 | 0.01 | 0.0 | 231.06 | 0 |
| 2018 (5) | -0.8 | 0 | 0.03 | 0 | -0.48 | 0 | 0.04 | 0 | -0.77 | 0 | 1.75 | 52.17 | 0 | 0 | 20.76 | 139.54 | -0.47 | 0 | -2.25 | 0 | 0.61 | -19.74 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.56 | -52.14 | -2.45 | 0 | 2.53 | 0 | -0.06 | 0 | -1.89 | 0 | 1.15 | -50.0 | 0 | 0 | 8.67 | -53.17 | 1.28 | -35.35 | 0.72 | -55.28 | 0.76 | 0.0 | 0.01 | 0.0 | 37.58 | -23.55 |
| 2016 (3) | 1.17 | -53.75 | -2.17 | 0 | -0.18 | 0 | 0.11 | -63.33 | -1.0 | 0 | 2.3 | -9.09 | 0 | 0 | 18.50 | -23.94 | 1.98 | 13.14 | 1.61 | 25.78 | 0.76 | 58.33 | 0.01 | 0 | 49.16 | -65.8 |
| 2015 (2) | 2.53 | 50.6 | -3.34 | 0 | 3.2 | 135.29 | 0.3 | 57.89 | -0.81 | 0 | 2.53 | 40.56 | -0.01 | 0 | 24.33 | -25.8 | 1.75 | 150.0 | 1.28 | 128.57 | 0.48 | 128.57 | 0 | 0 | 143.75 | -34.11 |
| 2014 (1) | 1.68 | 143.48 | -2.72 | 0 | 1.36 | 65.85 | 0.19 | 35.71 | -1.04 | 0 | 1.8 | 153.52 | -0.5 | 0 | 32.79 | -0.25 | 0.7 | 191.67 | 0.56 | 194.74 | 0.21 | 110.0 | 0 | 0 | 218.18 | -8.3 |
| 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) | 0.4 | 66.67 | -4.76 | -0.18 | -700.0 | -1700.0 | -0.21 | 22.22 | 41.67 | 0.02 | 0 | 0 | 0.22 | -18.52 | -46.34 | 0.14 | 1300.0 | 0 | 0 | 0 | 0 | 34.15 | 2221.95 | 0 | -0.29 | -70.59 | 71.57 | -0.52 | 7.14 | 57.02 | 0.29 | -3.33 | -27.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.24 | 9.09 | -22.58 | 0.03 | 250.0 | -62.5 | -0.27 | -170.0 | 10.0 | 0 | 100.0 | 0 | 0.27 | 35.0 | -30.77 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 1.47 | -47.79 | -70.59 | -0.17 | -1600.0 | 32.0 | -0.56 | -5500.0 | -93.1 | 0.3 | 3.45 | -28.57 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (18) | 0.22 | -26.67 | 450.0 | -0.02 | 81.82 | 0 | -0.1 | 56.52 | -42.86 | -0.01 | 0.0 | 66.67 | 0.2 | 5.26 | 400.0 | 0.02 | -77.78 | 0 | 0 | 0 | 0 | 2.82 | -81.85 | 0 | -0.01 | 95.65 | 96.3 | -0.01 | 97.78 | 97.22 | 0.29 | -12.12 | -23.68 | 0 | 0 | 0 | 78.57 | 0 | -60.71 |
| 23Q1 (17) | 0.3 | -28.57 | 50.0 | -0.11 | -1000.0 | -450.0 | -0.23 | 36.11 | 14.81 | -0.01 | 0 | 0 | 0.19 | -53.66 | 5.56 | 0.09 | 0 | 800.0 | 0 | 0 | 0 | 15.52 | 0 | 893.1 | -0.23 | 77.45 | 36.11 | -0.45 | 62.81 | -4.65 | 0.33 | -17.5 | -17.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.42 | 35.48 | 68.0 | -0.01 | -112.5 | 75.0 | -0.36 | -20.0 | -56.52 | 0 | 0 | 0 | 0.41 | 5.13 | 95.24 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -1.02 | -308.0 | -1357.14 | -1.21 | -317.24 | -1000.0 | 0.4 | -4.76 | 2.56 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.31 | 675.0 | -27.91 | 0.08 | 0 | 188.89 | -0.3 | -328.57 | 38.78 | 0 | 100.0 | -100.0 | 0.39 | 875.0 | 14.71 | 0.03 | 0 | -57.14 | 0 | 0 | 0 | 5.00 | 0 | -45.71 | -0.25 | 7.41 | -525.0 | -0.29 | 19.44 | -866.67 | 0.42 | 10.53 | 5.0 | 0 | 0 | 0 | 238.46 | 19.23 | 105.19 |
| 22Q2 (14) | 0.04 | -80.0 | -92.73 | 0 | 100.0 | -100.0 | -0.07 | 74.07 | 85.42 | -0.03 | 0 | 0 | 0.04 | -77.78 | -92.98 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.27 | 25.0 | -208.0 | -0.36 | 16.28 | -300.0 | 0.38 | -5.0 | -2.56 | 0 | 0 | 0 | 200.00 | 0 | 107.27 |
| 22Q1 (13) | 0.2 | -20.0 | -41.18 | -0.02 | 50.0 | 66.67 | -0.27 | -17.39 | -35.0 | 0 | 0 | 0 | 0.18 | -14.29 | -35.71 | 0.01 | -66.67 | -85.71 | 0 | 0 | 0 | 1.56 | -53.12 | -83.71 | -0.36 | -414.29 | -300.0 | -0.43 | -290.91 | -330.0 | 0.4 | 2.56 | -2.44 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (12) | 0.25 | -41.86 | -19.35 | -0.04 | 55.56 | 86.67 | -0.23 | 53.06 | -1050.0 | 0 | -100.0 | 0 | 0.21 | -38.24 | 2000.0 | 0.03 | -57.14 | -90.0 | 0 | 0 | 0 | 3.33 | -63.81 | -85.22 | -0.07 | -75.0 | -187.5 | -0.11 | -266.67 | -1000.0 | 0.39 | -2.5 | 0.0 | 0 | 0 | -100.0 | 89.29 | -23.17 | 15.21 |
| 21Q3 (11) | 0.43 | -21.82 | 4.88 | -0.09 | -550.0 | 66.67 | -0.49 | -2.08 | -172.22 | 0.01 | 0 | -95.83 | 0.34 | -40.35 | 142.86 | 0.07 | 133.33 | -74.07 | 0 | 0 | 0 | 9.21 | 210.09 | -55.65 | -0.04 | -116.0 | -130.77 | -0.03 | -116.67 | -118.75 | 0.4 | 2.56 | -2.44 | 0 | 0 | 0 | 116.22 | 20.44 | 61.57 |
| 21Q2 (10) | 0.55 | 61.76 | 41.03 | 0.02 | 133.33 | 113.33 | -0.48 | -140.0 | -300.0 | 0 | 0 | -100.0 | 0.57 | 103.57 | 137.5 | 0.03 | -57.14 | 50.0 | 0 | 0 | 0 | 2.97 | -69.02 | -39.11 | 0.25 | 377.78 | 933.33 | 0.18 | 280.0 | 80.0 | 0.39 | -4.88 | 14.71 | 0 | 0 | 0 | 96.49 | -12.02 | 8.86 |
| 21Q1 (9) | 0.34 | 9.68 | -12.82 | -0.06 | 80.0 | -500.0 | -0.2 | -900.0 | 61.54 | 0 | 0 | 100.0 | 0.28 | 2700.0 | -26.32 | 0.07 | -76.67 | 0.0 | 0 | 0 | 0 | 9.59 | -57.49 | -64.38 | -0.09 | -212.5 | 70.0 | -0.1 | -900.0 | 33.33 | 0.41 | 5.13 | 28.12 | 0 | -100.0 | 0 | 109.68 | 41.52 | -52.19 |
| 20Q4 (8) | 0.31 | -24.39 | -16.22 | -0.3 | -11.11 | -100.0 | -0.02 | 88.89 | 33.33 | 0 | -100.0 | -100.0 | 0.01 | -92.86 | -95.45 | 0.3 | 11.11 | 114.29 | 0 | 0 | -100.0 | 22.56 | 8.6 | 104.62 | 0.08 | -38.46 | 147.06 | -0.01 | -106.25 | 92.86 | 0.39 | -4.88 | -4.88 | 0.02 | 0 | 0 | 77.50 | 7.74 | -43.45 |
| 20Q3 (7) | 0.41 | 5.13 | 183.67 | -0.27 | -80.0 | 44.9 | -0.18 | -50.0 | 87.92 | 0.24 | 200.0 | 0 | 0.14 | -41.67 | 114.29 | 0.27 | 1250.0 | -25.0 | 0 | 0 | 100.0 | 20.77 | 325.77 | -49.81 | 0.13 | 533.33 | 244.44 | 0.16 | 60.0 | 0 | 0.41 | 20.59 | 2.5 | 0 | 0 | 0 | 71.93 | -18.85 | 158.72 |
| 20Q2 (6) | 0.39 | 0.0 | -83.82 | -0.15 | -1400.0 | 80.52 | -0.12 | 76.92 | 71.43 | 0.08 | 300.0 | 366.67 | 0.24 | -36.84 | -85.37 | 0.02 | -71.43 | -97.73 | 0 | 0 | 0 | 4.88 | -81.88 | -94.73 | -0.03 | 90.0 | -160.0 | 0.1 | 166.67 | -23.08 | 0.34 | 6.25 | 385.71 | 0 | 0 | 0 | 88.64 | -61.36 | -92.64 |
| 20Q1 (5) | 0.39 | 5.41 | -48.0 | -0.01 | 93.33 | 98.91 | -0.52 | -1633.33 | -188.89 | -0.04 | -500.0 | -500.0 | 0.38 | 72.73 | 323.53 | 0.07 | -50.0 | -92.47 | 0 | -100.0 | 0 | 26.92 | 144.23 | -70.76 | -0.3 | -76.47 | -475.0 | -0.15 | -7.14 | -475.0 | 0.32 | -21.95 | -17.95 | 0 | 0 | 0 | 229.41 | 67.41 | 31.53 |
| 19Q4 (4) | 0.37 | 175.51 | 0.0 | -0.15 | 69.39 | 0.0 | -0.03 | 97.99 | 0.0 | 0.01 | 0 | 0.0 | 0.22 | 122.45 | 0.0 | 0.14 | -61.11 | 0.0 | 0.06 | 166.67 | 0.0 | 11.02 | -73.36 | 0.0 | -0.17 | -88.89 | 0.0 | -0.14 | 0 | 0.0 | 0.41 | 2.5 | 0.0 | 0 | 0 | 0.0 | 137.04 | 211.87 | 0.0 |
| 19Q3 (3) | -0.49 | -120.33 | 0.0 | -0.49 | 36.36 | 0.0 | -1.49 | -254.76 | 0.0 | 0 | 100.0 | 0.0 | -0.98 | -159.76 | 0.0 | 0.36 | -59.09 | 0.0 | -0.09 | 0 | 0.0 | 41.38 | -55.33 | 0.0 | -0.09 | -280.0 | 0.0 | 0 | -100.0 | 0.0 | 0.4 | 471.43 | 0.0 | 0 | 0 | 0.0 | -122.50 | -110.17 | 0.0 |
| 19Q2 (2) | 2.41 | 221.33 | 0.0 | -0.77 | 16.3 | 0.0 | -0.42 | -133.33 | 0.0 | -0.03 | -400.0 | 0.0 | 1.64 | 1064.71 | 0.0 | 0.88 | -5.38 | 0.0 | 0 | 0 | 0.0 | 92.63 | 0.6 | 0.0 | 0.05 | -37.5 | 0.0 | 0.13 | 225.0 | 0.0 | 0.07 | -82.05 | 0.0 | 0 | 0 | 0.0 | 1205.00 | 590.87 | 0.0 |
| 19Q1 (1) | 0.75 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 92.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 174.42 | 0.0 | 0.0 |
