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) | 5.02 | 96.09 | -0.55 | 0 | 9.01 | 0 | 0.66 | 0 | 4.47 | 78.8 | 0.51 | 750.0 | -0.03 | 0 | 1.73 | 279.28 | 4.43 | 61.68 | 4.42 | 63.1 | 0.94 | -12.96 | 0.02 | -33.33 | 93.31 | 39.23 |
| 2022 (9) | 2.56 | 0 | -0.06 | 0 | -1.35 | 0 | -0.08 | 0 | 2.5 | 0 | 0.06 | -70.0 | -0.01 | 0 | 0.45 | -80.3 | 2.74 | 0 | 2.71 | 0 | 1.08 | -21.17 | 0.03 | -25.0 | 67.02 | 0 |
| 2021 (8) | -0.27 | 0 | -0.01 | 0 | 1.05 | 0 | 0.05 | -28.57 | -0.28 | 0 | 0.2 | -74.03 | -0.06 | 0 | 2.31 | -65.0 | -2.06 | 0 | -2.85 | 0 | 1.37 | -14.91 | 0.04 | -42.86 | 0.00 | 0 |
| 2020 (7) | -0.07 | 0 | -0.6 | 0 | -1.84 | 0 | 0.07 | 0 | -0.67 | 0 | 0.77 | 1.32 | -0.05 | 0 | 6.60 | 3.31 | -1.69 | 0 | -0.88 | 0 | 1.61 | -10.56 | 0.07 | -30.0 | -8.75 | 0 |
| 2019 (6) | 0.52 | 108.0 | -0.77 | 0 | 2.08 | 123.66 | -0.07 | 0 | -0.25 | 0 | 0.76 | 46.15 | -0.05 | 0 | 6.39 | 87.3 | -2.25 | 0 | -2.08 | 0 | 1.8 | -6.74 | 0.1 | -33.33 | 0.00 | 0 |
| 2018 (5) | 0.25 | 0 | -0.57 | 0 | 0.93 | -52.79 | 0.1 | 0 | -0.32 | 0 | 0.52 | -54.78 | -0.28 | 0 | 3.41 | -50.57 | -6.94 | 0 | -6.95 | 0 | 1.93 | -5.39 | 0.15 | -50.0 | 0.00 | 0 |
| 2017 (4) | -3.06 | 0 | -1.29 | 0 | 1.97 | -39.57 | -0.04 | 0 | -4.35 | 0 | 1.15 | -74.27 | -0.14 | 0 | 6.90 | -61.14 | -5.85 | 0 | -6.59 | 0 | 2.04 | 17.24 | 0.3 | -34.78 | 0.00 | 0 |
| 2016 (3) | 0.67 | -90.35 | -4.67 | 0 | 3.26 | 63.0 | -0.01 | 0 | -4.0 | 0 | 4.47 | 35.87 | -0.2 | 0 | 17.75 | 125.6 | -0.68 | 0 | -1.15 | 0 | 1.74 | 37.01 | 0.46 | 27.78 | 63.81 | -35.18 |
| 2015 (2) | 6.94 | 182.11 | -3.78 | 0 | 2.0 | 0 | 0 | 0 | 3.16 | 364.71 | 3.29 | 106.92 | -0.49 | 0 | 7.87 | 49.21 | 6.18 | 148.19 | 5.42 | 149.77 | 1.27 | 36.56 | 0.36 | 28.57 | 98.44 | 35.25 |
| 2014 (1) | 2.46 | 123.64 | -1.78 | 0 | -1.03 | 0 | -0.01 | 0 | 0.68 | 0 | 1.59 | -46.28 | -0.19 | 0 | 5.27 | -61.68 | 2.49 | 76.6 | 2.17 | 76.42 | 0.93 | 19.23 | 0.28 | 100.0 | 72.78 | 42.25 |
| 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) | 0.87 | -72.81 | -51.4 | -0.07 | 75.86 | 0 | 9.62 | 12125.0 | 1580.0 | 0.66 | 430.0 | 1550.0 | 0.8 | -72.51 | -55.31 | 0.04 | -85.71 | 0 | -0.02 | -100.0 | 0 | 0.40 | -87.58 | 0 | 1.73 | 16.11 | 55.86 | 1.55 | -6.06 | 70.33 | 0.26 | 13.04 | 0.0 | 0.01 | 0 | 0.0 | 47.80 | -71.92 | -68.49 |
| 23Q3 (19) | 3.2 | 96.32 | 764.86 | -0.29 | -123.08 | -866.67 | -0.08 | 0 | 93.44 | -0.2 | -242.86 | -53.85 | 2.91 | 94.0 | 755.88 | 0.28 | 115.38 | 833.33 | -0.01 | 0 | 0 | 3.18 | 41.47 | 262.73 | 1.49 | 86.25 | 71.26 | 1.65 | 101.22 | 68.37 | 0.23 | 9.52 | -14.81 | 0 | 0 | -100.0 | 170.21 | 7.56 | 479.64 |
| 23Q2 (18) | 1.63 | 343.28 | 85.23 | -0.13 | -116.67 | -1400.0 | 0 | 100.0 | -100.0 | 0.14 | 133.33 | 0 | 1.5 | 305.48 | 68.54 | 0.13 | 160.0 | 0 | 0 | 0 | 0 | 2.25 | 119.07 | 0 | 0.8 | 95.12 | 0.0 | 0.82 | 105.0 | -1.2 | 0.21 | -8.7 | -22.22 | 0 | -100.0 | -100.0 | 158.25 | 251.17 | 99.61 |
| 23Q1 (17) | -0.67 | -137.43 | -39.58 | -0.06 | 0 | -50.0 | -0.53 | 18.46 | -341.67 | 0.06 | 50.0 | 500.0 | -0.73 | -140.78 | -40.38 | 0.05 | 0 | 66.67 | 0 | 0 | 100.0 | 1.03 | 0 | -30.53 | 0.41 | -63.06 | 920.0 | 0.4 | -56.04 | 2100.0 | 0.23 | -11.54 | -17.86 | 0.01 | 0.0 | 0.0 | -104.69 | -169.01 | 41.11 |
| 22Q4 (16) | 1.79 | 383.78 | 18000.0 | 0 | 100.0 | -100.0 | -0.65 | 46.72 | 37.5 | 0.04 | 130.77 | 0 | 1.79 | 426.47 | 1093.33 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 1.11 | 27.59 | 526.92 | 0.91 | -7.14 | 192.86 | 0.26 | -3.7 | -18.75 | 0.01 | 0.0 | 0.0 | 151.69 | 416.58 | 0 |
| 22Q3 (15) | 0.37 | -57.95 | 1750.0 | -0.03 | -400.0 | -400.0 | -1.22 | -290.62 | -159.57 | -0.13 | 0 | -244.44 | 0.34 | -61.8 | 1033.33 | 0.03 | 0 | 50.0 | 0 | 0 | 100.0 | 0.88 | 0 | -11.4 | 0.87 | 8.75 | 240.32 | 0.98 | 18.07 | 240.0 | 0.27 | 0.0 | -20.59 | 0.01 | 0.0 | 0.0 | 29.37 | -62.96 | 0 |
| 22Q2 (14) | 0.88 | 283.33 | 1366.67 | 0.01 | 125.0 | 116.67 | 0.64 | 633.33 | -74.4 | 0 | -100.0 | 100.0 | 0.89 | 271.15 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | 0 | 0.8 | 1700.0 | 295.12 | 0.83 | 4250.0 | 293.02 | 0.27 | -3.57 | -22.86 | 0.01 | 0.0 | 0.0 | 79.28 | 144.59 | 0 |
| 22Q1 (13) | -0.48 | -4700.0 | -37.14 | -0.04 | -125.0 | 66.67 | -0.12 | 88.46 | -271.43 | 0.01 | 0 | 0 | -0.52 | -446.67 | -10.64 | 0.03 | -50.0 | -75.0 | -0.01 | 0.0 | 0 | 1.48 | -47.54 | -77.34 | -0.05 | 80.77 | 93.51 | -0.02 | 97.96 | 97.26 | 0.28 | -12.5 | -22.22 | 0.01 | 0.0 | 0.0 | -177.78 | 0 | 0 |
| 21Q4 (12) | -0.01 | -150.0 | 0.0 | 0.16 | 1500.0 | 153.33 | -1.04 | -121.28 | -700.0 | 0 | -100.0 | -100.0 | 0.15 | 400.0 | 148.39 | 0.06 | 200.0 | -81.25 | -0.01 | 0.0 | 80.0 | 2.82 | 184.51 | -77.02 | -0.26 | 58.06 | 61.19 | -0.98 | -40.0 | -30.67 | 0.32 | -5.88 | -13.51 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 0.02 | -66.67 | 106.45 | 0.01 | 116.67 | -80.0 | -0.47 | -118.8 | -38.24 | 0.09 | 400.0 | 175.0 | 0.03 | 0 | 111.54 | 0.02 | 0 | -66.67 | -0.01 | 75.0 | -150.0 | 0.99 | 0 | -49.83 | -0.62 | -51.22 | -67.57 | -0.7 | -62.79 | -169.23 | 0.34 | -2.86 | -10.53 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | 0.06 | 117.14 | -92.5 | -0.06 | 50.0 | 64.71 | 2.5 | 3471.43 | 900.0 | -0.03 | 0 | -106.38 | 0 | 100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.04 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.41 | 46.75 | -412.5 | -0.43 | 41.1 | -153.75 | 0.35 | -2.78 | -16.67 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | -100.0 |
| 21Q1 (9) | -0.35 | -3400.0 | 37.5 | -0.12 | 60.0 | 33.33 | 0.07 | 153.85 | 104.32 | 0 | -100.0 | -100.0 | -0.47 | -51.61 | 36.49 | 0.12 | -62.5 | -25.0 | 0 | 100.0 | 100.0 | 6.52 | -46.81 | 4.35 | -0.77 | -14.93 | -35.09 | -0.73 | 2.67 | -7.35 | 0.36 | -2.7 | -18.18 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.01 | 96.77 | 88.89 | -0.3 | -700.0 | -76.47 | -0.13 | 61.76 | -104.63 | 0.07 | 158.33 | 0 | -0.31 | -19.23 | -19.23 | 0.32 | 433.33 | 77.78 | -0.05 | -350.0 | 0 | 12.26 | 521.2 | 102.3 | -0.67 | -81.08 | -8.06 | -0.75 | -188.46 | -20.97 | 0.37 | -2.63 | -15.91 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.31 | -138.75 | 36.73 | 0.05 | 129.41 | 110.87 | -0.34 | -236.0 | 37.04 | -0.12 | -125.53 | -340.0 | -0.26 | -141.27 | 72.63 | 0.06 | -75.0 | -86.36 | 0.02 | 0 | 166.67 | 1.97 | -71.46 | -86.54 | -0.37 | -362.5 | 44.78 | -0.26 | -132.5 | 63.89 | 0.38 | -9.52 | -15.56 | 0.02 | 0.0 | 0.0 | -221.43 | -443.21 | 0 |
| 20Q2 (6) | 0.8 | 242.86 | 77.78 | -0.17 | 5.56 | -466.67 | 0.25 | 115.43 | 412.5 | 0.47 | 291.67 | 491.67 | 0.63 | 185.14 | 50.0 | 0.24 | 50.0 | 500.0 | 0 | 100.0 | 100.0 | 6.92 | 10.66 | 403.17 | -0.08 | 85.96 | 86.21 | 0.8 | 217.65 | 260.0 | 0.42 | -4.55 | -6.67 | 0.02 | 0.0 | -33.33 | 64.52 | 0 | 0 |
| 20Q1 (5) | -0.56 | -522.22 | -186.15 | -0.18 | -5.88 | -63.64 | -1.62 | -157.65 | -1372.73 | 0.12 | 0 | 0 | -0.74 | -184.62 | -237.04 | 0.16 | -11.11 | 45.45 | -0.02 | 0 | -100.0 | 6.25 | 3.12 | 71.59 | -0.57 | 8.06 | -50.0 | -0.68 | -9.68 | -183.33 | 0.44 | 0.0 | -4.35 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.09 | 81.63 | 0.0 | -0.17 | 63.04 | 0.0 | 2.81 | 620.37 | 0.0 | 0 | -100.0 | 0.0 | -0.26 | 72.63 | 0.0 | 0.18 | -59.09 | 0.0 | 0 | 100.0 | 0.0 | 6.06 | -58.68 | 0.0 | -0.62 | 7.46 | 0.0 | -0.62 | 13.89 | 0.0 | 0.44 | -2.22 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.49 | -208.89 | 0.0 | -0.46 | -1433.33 | 0.0 | -0.54 | -575.0 | 0.0 | 0.05 | 141.67 | 0.0 | -0.95 | -326.19 | 0.0 | 0.44 | 1000.0 | 0.0 | -0.03 | -200.0 | 0.0 | 14.67 | 967.0 | 0.0 | -0.67 | -15.52 | 0.0 | -0.72 | -44.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.45 | -30.77 | 0.0 | -0.03 | 72.73 | 0.0 | -0.08 | 27.27 | 0.0 | -0.12 | 0 | 0.0 | 0.42 | -22.22 | 0.0 | 0.04 | -63.64 | 0.0 | -0.01 | 0.0 | 0.0 | 1.37 | -62.26 | 0.0 | -0.58 | -52.63 | 0.0 | -0.5 | -108.33 | 0.0 | 0.45 | -2.17 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 260.00 | 0.0 | 0.0 |
