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) | 1.32 | -30.53 | 0.23 | 0 | -0.95 | 0 | -0.79 | 0 | 1.55 | 53.47 | 0.15 | 25.0 | -0.03 | 0 | 1.85 | 40.7 | -0.02 | 0 | 0.49 | -5.77 | 0.63 | 6.78 | 0.03 | 50.0 | 114.78 | -31.73 |
| 2022 (9) | 1.9 | 58.33 | -0.89 | 0 | -0.88 | 0 | 0.01 | 0 | 1.01 | 55.38 | 0.12 | -50.0 | -0.06 | 0 | 1.31 | -42.45 | 0.86 | -39.86 | 0.52 | -45.83 | 0.59 | 0.0 | 0.02 | -33.33 | 168.14 | 121.39 |
| 2021 (8) | 1.2 | -31.82 | -0.55 | 0 | -0.72 | 0 | 0 | 0 | 0.65 | -62.86 | 0.24 | 50.0 | -0.05 | 0 | 2.28 | 15.35 | 1.43 | 64.37 | 0.96 | 21.52 | 0.59 | 1.72 | 0.03 | 50.0 | 75.95 | -40.02 |
| 2020 (7) | 1.76 | -0.56 | -0.01 | 0 | -1.34 | 0 | 0.01 | 0 | 1.75 | 110.84 | 0.16 | -33.33 | -0.02 | 0 | 1.98 | -10.51 | 0.87 | -47.27 | 0.79 | -25.47 | 0.58 | -3.33 | 0.02 | 0.0 | 126.62 | 20.18 |
| 2019 (6) | 1.77 | 28.26 | -0.94 | 0 | -1.31 | 0 | -0.09 | 0 | 0.83 | -9.78 | 0.24 | -42.86 | -0.07 | 0 | 2.21 | -44.59 | 1.65 | 75.53 | 1.06 | 0.0 | 0.6 | 20.0 | 0.02 | -33.33 | 105.36 | 21.39 |
| 2018 (5) | 1.38 | 2.22 | -0.46 | 0 | -0.89 | 0 | -0.01 | 0 | 0.92 | 0 | 0.42 | -60.0 | -0.09 | 0 | 3.99 | -62.51 | 0.94 | -3.09 | 1.06 | -12.4 | 0.5 | 11.11 | 0.03 | 50.0 | 86.79 | 8.01 |
| 2017 (4) | 1.35 | -28.95 | -1.51 | 0 | -0.98 | 0 | 0 | 0 | -0.16 | 0 | 1.05 | 483.33 | -0.06 | 0 | 10.64 | 595.04 | 0.97 | -34.01 | 1.21 | -3.2 | 0.45 | -2.17 | 0.02 | 0.0 | 80.36 | -26.83 |
| 2016 (3) | 1.9 | -20.17 | -1.67 | 0 | -1.0 | 0 | -0.06 | 0 | 0.23 | -79.82 | 0.18 | -18.18 | -0.09 | 0 | 1.53 | -9.07 | 1.47 | -6.37 | 1.25 | -13.79 | 0.46 | -13.21 | 0.02 | 0.0 | 109.83 | -7.71 |
| 2015 (2) | 2.38 | 96.69 | -1.24 | 0 | -0.59 | 0 | -0.01 | 0 | 1.14 | 17.53 | 0.22 | -12.0 | -0.08 | 0 | 1.68 | -20.95 | 1.57 | 53.92 | 1.45 | 45.0 | 0.53 | -3.64 | 0.02 | -66.67 | 119.00 | 58.34 |
| 2014 (1) | 1.21 | 13.08 | -0.24 | 0 | -0.49 | 0 | 0 | 0 | 0.97 | 51.56 | 0.25 | 25.0 | -0.13 | 0 | 2.13 | 12.65 | 1.02 | 20.0 | 1.0 | 36.99 | 0.55 | -9.84 | 0.06 | -25.0 | 75.16 | -0.26 |
| 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) | 0.61 | 56.41 | 8.93 | 1.9 | 439.29 | 830.77 | -0.26 | -1200.0 | -2500.0 | -0.8 | -1242.86 | -1242.86 | 2.51 | 1576.47 | 736.67 | 0.06 | 200.0 | 100.0 | -0.02 | -100.0 | -100.0 | 2.17 | 106.86 | 50.18 | -0.06 | -250.0 | -135.29 | 0.53 | 2550.0 | 120.83 | 0.2 | 42.86 | 42.86 | 0.01 | 0.0 | 0.0 | 82.43 | -64.07 | -42.59 |
| 23Q3 (19) | 0.39 | 129.41 | -32.76 | -0.56 | 18.84 | 13.85 | -0.02 | 96.97 | 97.62 | 0.07 | 200.0 | 450.0 | -0.17 | 67.31 | -142.86 | 0.02 | -50.0 | -33.33 | -0.01 | 0 | 0 | 1.05 | -52.36 | -26.35 | 0.04 | 100.0 | -80.95 | 0.02 | 128.57 | -60.0 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 229.41 | 7.96 | -16.94 |
| 23Q2 (18) | 0.17 | 6.25 | -37.04 | -0.69 | -64.29 | -790.0 | -0.66 | -6500.0 | -3200.0 | -0.07 | -450.0 | -75.0 | -0.52 | -100.0 | -240.54 | 0.04 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 2.20 | -10.99 | 32.97 | 0.02 | 166.67 | -92.31 | -0.07 | -800.0 | -153.85 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 212.50 | 112.5 | 128.24 |
| 23Q1 (17) | 0.16 | -71.43 | -67.35 | -0.42 | -61.54 | -425.0 | -0.01 | 0.0 | 0.0 | 0.02 | -71.43 | 0 | -0.26 | -186.67 | -163.41 | 0.04 | 33.33 | 100.0 | -0.01 | 0.0 | 50.0 | 2.47 | 71.19 | 212.35 | -0.03 | -117.65 | -113.04 | 0.01 | -95.83 | -90.0 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 100.00 | -30.36 | -46.94 |
| 22Q4 (16) | 0.56 | -3.45 | -1.75 | -0.26 | 60.0 | 10.34 | -0.01 | 98.81 | 0 | 0.07 | 450.0 | 800.0 | 0.3 | 528.57 | 7.14 | 0.03 | 0.0 | -57.14 | -0.01 | 0 | 0.0 | 1.44 | 1.44 | -37.36 | 0.17 | -19.05 | -69.09 | 0.24 | 380.0 | -48.94 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0.0 | 143.59 | -48.01 | 58.7 |
| 22Q3 (15) | 0.58 | 114.81 | 107.14 | -0.65 | -750.0 | -550.0 | -0.84 | -4100.0 | -13.51 | -0.02 | 50.0 | -300.0 | -0.07 | -118.92 | -138.89 | 0.03 | -25.0 | -50.0 | 0 | 100.0 | 100.0 | 1.42 | -13.98 | -25.36 | 0.21 | -19.23 | -56.25 | 0.05 | -61.54 | -87.5 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 276.19 | 196.65 | 442.52 |
| 22Q2 (14) | 0.27 | -44.9 | -40.0 | 0.1 | 225.0 | 190.91 | -0.02 | -100.0 | -100.0 | -0.04 | 0 | 0 | 0.37 | -9.76 | 8.82 | 0.04 | 100.0 | -20.0 | -0.03 | -50.0 | 25.0 | 1.65 | 109.09 | -29.26 | 0.26 | 13.04 | 23.81 | 0.13 | 30.0 | 44.44 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 93.10 | -50.6 | -48.28 |
| 22Q1 (13) | 0.49 | -14.04 | 545.45 | -0.08 | 72.41 | -33.33 | -0.01 | 0 | -133.33 | 0 | 100.0 | 0 | 0.41 | 46.43 | 341.18 | 0.02 | -71.43 | -66.67 | -0.02 | -100.0 | 0 | 0.79 | -65.67 | -71.15 | 0.23 | -58.18 | 21.05 | 0.1 | -78.72 | 0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 188.46 | 108.3 | 374.13 |
| 21Q4 (12) | 0.57 | 103.57 | 78.12 | -0.29 | -190.0 | 42.0 | 0 | 100.0 | 0 | -0.01 | -200.0 | 80.0 | 0.28 | 55.56 | 255.56 | 0.07 | 16.67 | 75.0 | -0.01 | 0.0 | 0 | 2.30 | 20.89 | 31.25 | 0.55 | 14.58 | 71.88 | 0.47 | 17.5 | 20.51 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 90.48 | 77.72 | 55.51 |
| 21Q3 (11) | 0.28 | -37.78 | -78.12 | -0.1 | 9.09 | -120.0 | -0.74 | -7300.0 | 13.95 | 0.01 | 0 | -83.33 | 0.18 | -47.06 | -89.89 | 0.06 | 20.0 | 50.0 | -0.01 | 75.0 | 0.0 | 1.90 | -18.48 | 7.62 | 0.48 | 128.57 | 60.0 | 0.4 | 344.44 | 0.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0 | 50.91 | -71.72 | -78.52 |
| 21Q2 (10) | 0.45 | 509.09 | 4400.0 | -0.11 | -83.33 | -144.0 | -0.01 | -133.33 | 96.3 | 0 | 0 | 0 | 0.34 | 300.0 | 30.77 | 0.05 | -16.67 | 66.67 | -0.04 | 0 | 0 | 2.34 | -14.72 | 76.79 | 0.21 | 10.53 | -36.36 | 0.09 | 0 | -80.0 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 180.00 | 361.82 | 10700.0 |
| 21Q1 (9) | -0.11 | -134.38 | -173.33 | -0.06 | 88.0 | 76.92 | 0.03 | 0 | 114.29 | 0 | 100.0 | -100.0 | -0.17 | 5.56 | -54.55 | 0.06 | 50.0 | 100.0 | 0 | 0 | 100.0 | 2.74 | 56.16 | 16.89 | 0.19 | -40.62 | 337.5 | 0 | -100.0 | 100.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -68.75 | -218.16 | 0 |
| 20Q4 (8) | 0.32 | -75.0 | -68.32 | -0.5 | -200.0 | -8.7 | 0 | 100.0 | 100.0 | -0.05 | -183.33 | 0 | -0.18 | -110.11 | -132.73 | 0.04 | 0.0 | -50.0 | 0 | 100.0 | 100.0 | 1.75 | -0.88 | -38.16 | 0.32 | 6.67 | -40.74 | 0.39 | -2.5 | 2.63 | 0.15 | 7.14 | 7.14 | 0.01 | 0 | 0.0 | 58.18 | -75.45 | -69.47 |
| 20Q3 (7) | 1.28 | 12700.0 | 3100.0 | 0.5 | 100.0 | 814.29 | -0.86 | -218.52 | 8.51 | 0.06 | 0 | 400.0 | 1.78 | 584.62 | 6033.33 | 0.04 | 33.33 | -33.33 | -0.01 | 0 | 0.0 | 1.77 | 33.92 | -16.22 | 0.3 | -9.09 | -31.82 | 0.4 | -11.11 | 21.21 | 0.14 | 0.0 | -6.67 | 0 | -100.0 | -100.0 | 237.04 | 14122.22 | 2803.7 |
| 20Q2 (6) | 0.01 | -93.33 | -98.04 | 0.25 | 196.15 | 350.0 | -0.27 | -28.57 | -50.0 | 0 | -100.0 | -100.0 | 0.26 | 336.36 | -36.59 | 0.03 | 0.0 | -40.0 | 0 | 100.0 | 100.0 | 1.32 | -43.61 | -22.29 | 0.33 | 512.5 | -25.0 | 0.45 | 202.27 | 221.43 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0.0 | 1.67 | 0 | -99.02 |
| 20Q1 (5) | 0.15 | -85.15 | -48.28 | -0.26 | 43.48 | 13.33 | -0.21 | -2000.0 | -16.67 | 0.02 | 0 | 200.0 | -0.11 | -120.0 | -1000.0 | 0.03 | -62.5 | -40.0 | -0.01 | 0.0 | 66.67 | 2.34 | -17.38 | 5.94 | -0.08 | -114.81 | -136.36 | -0.44 | -215.79 | -309.52 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 1.01 | 2425.0 | 0.0 | -0.46 | -557.14 | 0.0 | -0.01 | 98.94 | 0.0 | 0 | 100.0 | 0.0 | 0.55 | 1933.33 | 0.0 | 0.08 | 33.33 | 0.0 | -0.01 | 0.0 | 0.0 | 2.84 | 34.28 | 0.0 | 0.54 | 22.73 | 0.0 | 0.38 | 15.15 | 0.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | 190.57 | 2234.43 | 0.0 |
| 19Q3 (3) | 0.04 | -92.16 | 0.0 | -0.07 | 30.0 | 0.0 | -0.94 | -422.22 | 0.0 | -0.02 | -166.67 | 0.0 | -0.03 | -107.32 | 0.0 | 0.06 | 20.0 | 0.0 | -0.01 | 50.0 | 0.0 | 2.11 | 24.23 | 0.0 | 0.44 | 0.0 | 0.0 | 0.33 | 135.71 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 8.16 | -95.2 | 0.0 |
| 19Q2 (2) | 0.51 | 75.86 | 0.0 | -0.1 | 66.67 | 0.0 | -0.18 | 0.0 | 0.0 | 0.03 | 250.0 | 0.0 | 0.41 | 4200.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.02 | 33.33 | 0.0 | 1.70 | -23.13 | 0.0 | 0.44 | 100.0 | 0.0 | 0.14 | -33.33 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 170.00 | 116.9 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 78.38 | 0.0 | 0.0 |
