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) | 0.83 | -77.69 | -1.52 | 0 | -0.3 | 0 | -0.2 | 0 | -0.69 | 0 | 0.98 | 48.48 | 0 | 0 | 3.28 | 70.57 | -2.97 | 0 | -2.22 | 0 | 1.13 | 8.65 | 0.32 | 6.67 | 0.00 | 0 |
| 2022 (9) | 3.72 | 131.06 | 0.06 | 0 | -0.56 | 0 | -0.41 | 0 | 3.78 | 0 | 0.66 | -47.62 | 0 | 0 | 1.92 | -18.79 | -0.17 | 0 | 0.55 | -88.2 | 1.04 | 18.18 | 0.3 | 11.11 | 196.83 | 610.28 |
| 2021 (8) | 1.61 | -43.51 | -2.74 | 0 | -0.85 | 0 | 0.92 | 0 | -1.13 | 0 | 1.26 | 82.61 | 0 | 0 | 2.37 | 83.78 | 5.34 | -47.02 | 4.66 | -46.19 | 0.88 | 27.54 | 0.27 | -3.57 | 27.71 | -6.37 |
| 2020 (7) | 2.85 | 24.45 | -0.85 | 0 | -1.36 | 0 | -0.22 | 0 | 2.0 | -44.29 | 0.69 | 30.19 | 0 | 0 | 1.29 | -33.08 | 10.08 | 314.81 | 8.66 | 353.4 | 0.69 | 18.97 | 0.28 | 33.33 | 29.60 | -65.11 |
| 2019 (6) | 2.29 | -27.07 | 1.3 | 0 | -0.55 | 0 | 0.08 | -88.24 | 3.59 | 70.14 | 0.53 | -14.52 | 0 | 0 | 1.93 | -17.62 | 2.43 | 20.9 | 1.91 | 7.91 | 0.58 | 61.11 | 0.21 | 10.53 | 84.81 | -37.33 |
| 2018 (5) | 3.14 | 0 | -1.03 | 0 | 0.62 | 0 | 0.68 | 195.65 | 2.11 | 0 | 0.62 | 93.75 | 0 | 0 | 2.34 | 94.92 | 2.01 | -25.83 | 1.77 | 24.65 | 0.36 | 2.86 | 0.19 | 11.76 | 135.34 | 0 |
| 2017 (4) | -0.31 | 0 | -2.42 | 0 | -0.92 | 0 | 0.23 | 475.0 | -2.73 | 0 | 0.32 | -23.81 | 0 | 0 | 1.20 | -38.21 | 2.71 | 47.28 | 1.42 | -5.33 | 0.35 | 6.06 | 0.17 | 0.0 | -15.98 | 0 |
| 2016 (3) | 2.39 | 40.59 | -0.61 | 0 | -0.22 | 0 | 0.04 | 0.0 | 1.78 | 64.81 | 0.42 | 5.0 | 0 | 0 | 1.94 | -16.66 | 1.84 | 13.58 | 1.5 | 2.74 | 0.33 | 10.0 | 0.17 | 0.0 | 119.50 | 35.67 |
| 2015 (2) | 1.7 | 3.66 | -0.62 | 0 | 1.88 | 0 | 0.04 | 0 | 1.08 | -13.6 | 0.4 | 25.0 | 0 | 0 | 2.33 | 0.67 | 1.62 | 200.0 | 1.46 | 156.14 | 0.3 | 15.38 | 0.17 | 0.0 | 88.08 | -46.29 |
| 2014 (1) | 1.64 | 107.59 | -0.39 | 0 | -0.67 | 0 | -0.01 | 0 | 1.25 | 111.86 | 0.32 | 190.91 | 0 | 0 | 2.32 | 134.28 | 0.54 | 260.0 | 0.57 | 280.0 | 0.26 | -13.33 | 0.17 | -5.56 | 164.00 | 30.78 |
| 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) | 0.56 | -68.89 | -67.25 | -0.19 | 59.57 | 13.64 | -0.08 | -14.29 | 0.0 | 0.27 | 145.76 | 17.39 | 0.37 | -72.18 | -75.17 | 0.17 | -5.56 | -26.09 | 0 | 0 | 0 | 1.95 | -19.98 | -32.62 | -0.07 | 91.76 | 82.05 | -0.34 | 24.44 | 59.04 | 0.3 | 3.45 | 11.11 | 0.1 | 25.0 | 25.0 | 933.33 | 0 | 0 |
| 23Q3 (19) | 1.8 | 172.73 | 186.12 | -0.47 | -38.24 | -213.33 | -0.07 | 12.5 | 97.34 | -0.59 | -353.85 | 0.0 | 1.33 | 315.62 | 159.38 | 0.18 | -48.57 | 20.0 | 0 | 0 | 0 | 2.44 | -48.57 | 45.69 | -0.85 | 9.57 | -288.89 | -0.45 | 16.67 | -146.39 | 0.29 | 3.57 | 11.54 | 0.08 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | 0.66 | 130.14 | -57.42 | -0.34 | 33.33 | -70.0 | -0.08 | 0.0 | 0.0 | -0.13 | -152.0 | -154.17 | 0.32 | 111.85 | -76.3 | 0.35 | 25.0 | 218.18 | 0 | 0 | 0 | 4.74 | 7.89 | 277.68 | -0.94 | 15.32 | -1666.67 | -0.54 | 39.33 | -242.11 | 0.28 | 3.7 | 7.69 | 0.08 | 33.33 | 14.29 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -2.19 | -228.07 | -185.88 | -0.51 | -131.82 | -182.26 | -0.08 | 0.0 | -103.6 | 0.25 | 8.7 | 186.21 | -2.7 | -281.21 | -185.17 | 0.28 | 21.74 | 75.0 | 0 | 0 | 0 | 4.40 | 51.74 | 137.09 | -1.11 | -184.62 | -270.0 | -0.89 | -7.23 | -3066.67 | 0.27 | 0.0 | 3.85 | 0.06 | -25.0 | -14.29 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 1.71 | 181.82 | 311.11 | -0.22 | -46.67 | 86.34 | -0.08 | 96.96 | 86.89 | 0.23 | 138.98 | -42.5 | 1.49 | 166.52 | 161.57 | 0.23 | 53.33 | -59.65 | 0 | 0 | 0 | 2.90 | 73.03 | -58.63 | -0.39 | -186.67 | 56.18 | -0.83 | -185.57 | -15.28 | 0.27 | 3.85 | 12.5 | 0.08 | 0.0 | 33.33 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -2.09 | -234.84 | -280.17 | -0.15 | 25.0 | 60.53 | -2.63 | -3187.5 | -2530.0 | -0.59 | -345.83 | -1083.33 | -2.24 | -265.93 | -387.18 | 0.15 | 36.36 | -58.33 | 0 | 0 | 0 | 1.67 | 33.32 | -52.29 | 0.45 | 650.0 | 40.62 | 0.97 | 155.26 | 234.48 | 0.26 | 0.0 | 8.33 | 0.08 | 14.29 | 14.29 | -159.54 | -173.08 | -182.52 |
| 22Q2 (14) | 1.55 | -39.22 | 121.43 | -0.2 | -132.26 | 0.0 | -0.08 | -103.6 | 0.0 | 0.24 | 182.76 | 380.0 | 1.35 | -57.41 | 170.0 | 0.11 | -31.25 | -8.33 | 0 | 0 | 0 | 1.26 | -32.27 | 81.55 | 0.06 | 120.0 | -97.92 | 0.38 | 1166.67 | -84.92 | 0.26 | 0.0 | 30.0 | 0.07 | 0.0 | 0.0 | 218.31 | -69.18 | 770.12 |
| 22Q1 (13) | 2.55 | 414.81 | 347.37 | 0.62 | 138.51 | 214.81 | 2.22 | 463.93 | 3800.0 | -0.29 | -172.5 | -170.73 | 3.17 | 230.99 | 10466.67 | 0.16 | -71.93 | -23.81 | 0 | 0 | 0 | 1.85 | -73.52 | 53.71 | -0.3 | 66.29 | -109.97 | 0.03 | 104.17 | -98.83 | 0.26 | 8.33 | 30.0 | 0.07 | 16.67 | -12.5 | 708.33 | 0 | 3441.67 |
| 21Q4 (12) | -0.81 | -169.83 | -124.18 | -1.61 | -323.68 | -3925.0 | -0.61 | -510.0 | -916.67 | 0.4 | 566.67 | 0 | -2.42 | -410.26 | -173.11 | 0.57 | 58.33 | 470.0 | 0 | 0 | 0 | 7.00 | 99.57 | 1047.7 | -0.89 | -378.12 | -123.99 | -0.72 | -348.28 | -121.88 | 0.24 | 0.0 | 33.33 | 0.06 | -14.29 | -14.29 | 0.00 | -100.0 | -100.0 |
| 21Q3 (11) | 1.16 | 65.71 | 546.15 | -0.38 | -90.0 | -2.7 | -0.1 | -25.0 | 91.6 | 0.06 | 20.0 | 160.0 | 0.78 | 56.0 | 223.81 | 0.36 | 200.0 | 16.13 | 0 | 0 | 0 | 3.51 | 407.31 | 90.61 | 0.32 | -88.93 | -91.62 | 0.29 | -88.49 | -90.61 | 0.24 | 20.0 | 33.33 | 0.07 | 0.0 | 0.0 | 193.33 | 670.57 | 2583.59 |
| 21Q2 (10) | 0.7 | 22.81 | 197.22 | -0.2 | 62.96 | -25.0 | -0.08 | -33.33 | -117.39 | 0.05 | -87.8 | 120.83 | 0.5 | 1566.67 | 156.82 | 0.12 | -42.86 | -25.0 | 0 | 0 | 0 | 0.69 | -42.66 | -48.3 | 2.89 | -3.99 | 43.78 | 2.52 | -1.95 | 36.96 | 0.2 | 0.0 | 17.65 | 0.07 | -12.5 | 0.0 | 25.09 | 25.45 | 172.48 |
| 21Q1 (9) | 0.57 | -82.99 | 18.75 | -0.54 | -1250.0 | -100.0 | -0.06 | 0.0 | 89.66 | 0.41 | 0 | 241.67 | 0.03 | -99.09 | -85.71 | 0.21 | 110.0 | 90.91 | 0 | 0 | 0 | 1.21 | 97.7 | -8.88 | 3.01 | -18.87 | 457.41 | 2.57 | -21.88 | 497.67 | 0.2 | 11.11 | 17.65 | 0.08 | 14.29 | 14.29 | 20.00 | -78.87 | -72.08 |
| 20Q4 (8) | 3.35 | 1388.46 | 392.65 | -0.04 | 89.19 | 88.24 | -0.06 | 94.96 | -109.23 | 0 | 100.0 | 100.0 | 3.31 | 625.4 | 873.53 | 0.1 | -67.74 | -66.67 | 0 | 0 | 0 | 0.61 | -66.86 | -83.04 | 3.71 | -2.88 | 539.66 | 3.29 | 6.47 | 631.11 | 0.18 | 0.0 | 12.5 | 0.07 | 0.0 | 40.0 | 94.63 | 1315.67 | -8.15 |
| 20Q3 (7) | -0.26 | 63.89 | -131.33 | -0.37 | -131.25 | -208.33 | -1.19 | -358.7 | -221.62 | -0.1 | 58.33 | -141.67 | -0.63 | 28.41 | -188.73 | 0.31 | 93.75 | 181.82 | 0 | 0 | 0 | 1.84 | 37.6 | 37.9 | 3.82 | 90.05 | 218.33 | 3.09 | 67.93 | 221.88 | 0.18 | 5.88 | 28.57 | 0.07 | 0.0 | 40.0 | -7.78 | 77.51 | -110.79 |
| 20Q2 (6) | -0.72 | -250.0 | -193.51 | -0.16 | 40.74 | -108.42 | 0.46 | 179.31 | 253.85 | -0.24 | -300.0 | -100.0 | -0.88 | -519.05 | -132.96 | 0.16 | 45.45 | 100.0 | 0 | 0 | 0 | 1.34 | 1.06 | 11.37 | 2.01 | 272.22 | 154.43 | 1.84 | 327.91 | 201.64 | 0.17 | 0.0 | 21.43 | 0.07 | 0.0 | 40.0 | -34.62 | -148.32 | -135.96 |
| 20Q1 (5) | 0.48 | -29.41 | 2300.0 | -0.27 | 20.59 | -92.86 | -0.58 | -189.23 | 40.21 | 0.12 | 500.0 | 1100.0 | 0.21 | -38.24 | 275.0 | 0.11 | -63.33 | 175.0 | 0 | 0 | 0 | 1.32 | -63.2 | 40.64 | 0.54 | -6.9 | 485.71 | 0.43 | -4.44 | 490.91 | 0.17 | 6.25 | 21.43 | 0.07 | 40.0 | 40.0 | 71.64 | -30.47 | 186.57 |
| 19Q4 (4) | 0.68 | -18.07 | 0.0 | -0.34 | -183.33 | 0.0 | 0.65 | 275.68 | 0.0 | -0.03 | -112.5 | 0.0 | 0.34 | -52.11 | 0.0 | 0.3 | 172.73 | 0.0 | 0 | 0 | 0.0 | 3.60 | 169.46 | 0.0 | 0.58 | -51.67 | 0.0 | 0.45 | -53.12 | 0.0 | 0.16 | 14.29 | 0.0 | 0.05 | 0.0 | 0.0 | 103.03 | 42.75 | 0.0 |
| 19Q3 (3) | 0.83 | 7.79 | 0.0 | -0.12 | -106.32 | 0.0 | -0.37 | -384.62 | 0.0 | 0.24 | 300.0 | 0.0 | 0.71 | -73.41 | 0.0 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0.0 | 1.33 | 11.13 | 0.0 | 1.2 | 51.9 | 0.0 | 0.96 | 57.38 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 72.17 | -25.01 | 0.0 |
| 19Q2 (2) | 0.77 | 3750.0 | 0.0 | 1.9 | 1457.14 | 0.0 | 0.13 | 113.4 | 0.0 | -0.12 | -1300.0 | 0.0 | 2.67 | 2325.0 | 0.0 | 0.08 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.20 | 27.63 | 0.0 | 0.79 | 664.29 | 0.0 | 0.61 | 654.55 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 96.25 | 285.0 | 0.0 |
| 19Q1 (1) | 0.02 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 25.00 | 0.0 | 0.0 |
