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) | -0.59 | 0 | -0.59 | 0 | -0.41 | 0 | 0.19 | 35.71 | -1.18 | 0 | 0.72 | -36.28 | 0 | 0 | 2.02 | -27.51 | -1.82 | 0 | -1.34 | 0 | 0.89 | 5.95 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 3.29 | -20.15 | -1.06 | 0 | -2.16 | 0 | 0.14 | 0 | 2.23 | -50.77 | 1.13 | 438.1 | 0 | 0 | 2.79 | 495.92 | 1.34 | -81.28 | 2.03 | -64.01 | 0.84 | -10.64 | 0.01 | 0.0 | 114.24 | 82.72 |
| 2021 (8) | 4.12 | 146.71 | 0.41 | 0 | -2.54 | 0 | 0 | 0 | 4.53 | 0 | 0.21 | -81.25 | 0 | 0 | 0.47 | -88.31 | 7.16 | 952.94 | 5.64 | 1558.82 | 0.94 | -9.62 | 0.01 | 0.0 | 62.52 | -47.96 |
| 2020 (7) | 1.67 | 0 | -1.71 | 0 | -1.01 | 0 | -0.27 | 0 | -0.04 | 0 | 1.12 | 34.94 | 0 | 0 | 4.01 | 44.01 | 0.68 | 28.3 | 0.34 | 0.0 | 1.04 | 1.96 | 0.01 | -50.0 | 120.14 | 0 |
| 2019 (6) | -1.65 | 0 | 1.93 | 0 | -2.55 | 0 | 0.19 | 0 | 0.28 | 115.38 | 0.83 | 10.67 | 0 | 0 | 2.78 | 19.01 | 0.53 | -83.17 | 0.34 | -87.73 | 1.02 | 27.5 | 0.02 | 0.0 | -119.57 | 0 |
| 2018 (5) | 3.5 | -47.53 | -3.37 | 0 | -1.34 | 0 | -0.13 | 0 | 0.13 | -97.98 | 0.75 | 108.33 | 0 | 0 | 2.34 | 145.08 | 3.15 | -58.28 | 2.77 | -53.76 | 0.8 | -5.88 | 0.02 | 0.0 | 97.49 | 0.27 |
| 2017 (4) | 6.67 | 40.72 | -0.25 | 0 | -3.15 | 0 | 0.16 | 433.33 | 6.42 | 43.3 | 0.36 | 71.43 | 0 | 0 | 0.95 | 36.1 | 7.55 | 100.8 | 5.99 | 47.54 | 0.85 | -9.57 | 0.02 | 100.0 | 97.23 | 2.77 |
| 2016 (3) | 4.74 | 577.14 | -0.26 | 0 | -1.58 | 0 | 0.03 | 0 | 4.48 | 659.32 | 0.21 | 75.0 | 0 | 0 | 0.70 | 61.34 | 3.76 | 0 | 4.06 | 0 | 0.94 | -57.47 | 0.01 | 0.0 | 94.61 | 70.3 |
| 2015 (2) | 0.7 | -79.77 | -0.11 | 0 | 0 | 0 | -0.06 | 0 | 0.59 | -80.46 | 0.12 | -71.43 | 0 | 0 | 0.43 | -73.68 | -1.09 | 0 | -0.96 | 0 | 2.21 | -2.64 | 0.01 | 0.0 | 55.56 | -94.54 |
| 2014 (1) | 3.46 | 476.67 | -0.44 | 0 | -2.32 | 0 | -0.09 | 0 | 3.02 | 738.89 | 0.42 | 82.61 | 0 | 0 | 1.65 | 118.56 | -1.82 | 0 | -1.94 | 0 | 2.27 | -6.97 | 0.01 | 0.0 | 1017.65 | 832.84 |
| 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) | 1.43 | 466.67 | -47.04 | -0.03 | -200.0 | 57.14 | -0.15 | 28.57 | -650.0 | 0.68 | 477.78 | 9.68 | 1.4 | 450.0 | -46.77 | 0.06 | 50.0 | -53.85 | 0 | 0 | 0 | 0.71 | 59.82 | -47.03 | -0.6 | 9.09 | -500.0 | -0.78 | -310.53 | -254.55 | 0.23 | -8.0 | 9.52 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q3 (19) | -0.39 | -143.82 | -125.49 | -0.01 | 92.86 | 97.87 | -0.21 | -950.0 | 89.95 | -0.18 | -80.0 | -20.0 | -0.4 | -153.33 | -137.74 | 0.04 | -76.47 | -91.67 | 0 | 0 | 0 | 0.45 | -75.6 | -91.71 | -0.66 | -13.79 | -6.45 | -0.19 | 51.28 | -575.0 | 0.25 | 19.05 | 19.05 | 0 | 0 | 0 | -650.00 | 0 | -206.21 |
| 23Q2 (18) | 0.89 | 135.32 | 1583.33 | -0.14 | 65.85 | 46.15 | -0.02 | 0.0 | 0.0 | -0.1 | 52.38 | -600.0 | 0.75 | 125.6 | 334.38 | 0.17 | -61.36 | -37.04 | 0 | 0 | 0 | 1.83 | -62.78 | -27.88 | -0.58 | -3000.0 | -186.57 | -0.39 | -2050.0 | -156.52 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (17) | -2.52 | -193.33 | -186.36 | -0.41 | -485.71 | -64.0 | -0.02 | 0.0 | 0.0 | -0.21 | -133.87 | 40.0 | -2.93 | -211.41 | -159.29 | 0.44 | 238.46 | 69.23 | 0 | 0 | 0 | 4.92 | 264.96 | 114.09 | 0.02 | 120.0 | -98.55 | 0.02 | 109.09 | -98.68 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | -1095.65 | 0 | -2053.95 |
| 22Q4 (16) | 2.7 | 76.47 | -24.79 | -0.07 | 85.11 | 22.22 | -0.02 | 99.04 | 99.19 | 0.62 | 513.33 | 287.88 | 2.63 | 148.11 | -24.86 | 0.13 | -72.92 | 44.44 | 0 | 0 | 0 | 1.35 | -75.0 | 70.52 | -0.1 | 83.87 | -105.62 | -0.22 | -650.0 | -115.71 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 1.53 | 2650.0 | 139.06 | -0.47 | -80.77 | -1075.0 | -2.09 | -10350.0 | -10350.0 | -0.15 | -850.0 | -157.69 | 1.06 | 431.25 | 76.67 | 0.48 | 77.78 | 860.0 | 0 | 0 | 0 | 5.39 | 112.33 | 1218.11 | -0.62 | -192.54 | -131.31 | 0.04 | -94.2 | -97.55 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 612.00 | 9280.0 | 1669.06 |
| 22Q2 (14) | -0.06 | 93.18 | -105.83 | -0.26 | -4.0 | -1200.0 | -0.02 | 0.0 | 0.0 | 0.02 | 105.71 | -85.71 | -0.32 | 71.68 | -131.68 | 0.27 | 3.85 | 1250.0 | 0 | 0 | 0 | 2.54 | 10.49 | 1371.92 | 0.67 | -51.45 | -69.55 | 0.69 | -54.61 | -57.93 | 0.21 | 0.0 | -12.5 | 0 | 0 | 0 | -6.67 | 86.89 | -112.17 |
| 22Q1 (13) | -0.88 | -124.51 | 23.48 | -0.25 | -177.78 | -145.45 | -0.02 | 99.19 | 0.0 | -0.35 | -6.06 | -400.0 | -1.13 | -132.29 | -88.33 | 0.26 | 188.89 | 420.0 | 0 | 0 | 0 | 2.30 | 190.68 | 343.22 | 1.38 | -22.47 | 15.97 | 1.52 | 8.57 | 55.1 | 0.21 | 0.0 | -22.22 | 0 | 0 | 0 | -50.87 | -122.81 | 44.71 |
| 21Q4 (12) | 3.59 | 460.94 | 1058.06 | -0.09 | -125.0 | 90.62 | -2.47 | -12250.0 | -12250.0 | -0.33 | -226.92 | -1550.0 | 3.5 | 483.33 | 638.46 | 0.09 | 80.0 | -72.73 | 0 | 0 | 0 | 0.79 | 93.29 | -81.26 | 1.78 | -10.1 | 888.89 | 1.4 | -14.11 | 2700.0 | 0.21 | -4.55 | -19.23 | 0 | 0 | 0 | 222.98 | 544.56 | 122.98 |
| 21Q3 (11) | 0.64 | -37.86 | 433.33 | -0.04 | -100.0 | 75.0 | -0.02 | 0.0 | 97.87 | 0.26 | 85.71 | 620.0 | 0.6 | -40.59 | 1600.0 | 0.05 | 150.0 | -68.75 | 0 | 0 | 0 | 0.41 | 137.11 | -82.99 | 1.98 | -10.0 | 725.0 | 1.63 | -0.61 | 1153.85 | 0.22 | -8.33 | -15.38 | 0 | 0 | 0 | 34.59 | -36.86 | 12.43 |
| 21Q2 (10) | 1.03 | 189.57 | 90.74 | -0.02 | -103.64 | 95.12 | -0.02 | 0.0 | 0.0 | 0.14 | 300.0 | 566.67 | 1.01 | 268.33 | 676.92 | 0.02 | -60.0 | -95.24 | 0 | 0 | 0 | 0.17 | -66.73 | -97.6 | 2.2 | 84.87 | 0 | 1.64 | 67.35 | 1466.67 | 0.24 | -11.11 | -7.69 | 0 | 0 | 0 | 54.79 | 159.55 | -85.8 |
| 21Q1 (9) | -1.15 | -470.97 | -261.97 | 0.55 | 157.29 | 405.56 | -0.02 | 0.0 | 0.0 | -0.07 | -250.0 | 63.16 | -0.6 | 7.69 | -213.21 | 0.05 | -84.85 | -76.19 | 0 | 0 | 0 | 0.52 | -87.71 | -81.13 | 1.19 | 561.11 | 340.74 | 0.98 | 1860.0 | 250.0 | 0.27 | 3.85 | 3.85 | 0 | 0 | 0 | -92.00 | -192.0 | -169.97 |
| 20Q4 (8) | 0.31 | 158.33 | -18.42 | -0.96 | -500.0 | -405.26 | -0.02 | 97.87 | 0.0 | -0.02 | 60.0 | -116.67 | -0.65 | -1525.0 | -442.11 | 0.33 | 106.25 | 73.68 | 0 | 0 | 0 | 4.22 | 75.39 | 73.24 | 0.18 | -25.0 | 1700.0 | 0.05 | -61.54 | 127.78 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 225.0 | -78.95 |
| 20Q3 (7) | 0.12 | -77.78 | 122.64 | -0.16 | 60.98 | 23.81 | -0.94 | -4600.0 | 61.94 | -0.05 | -66.67 | -162.5 | -0.04 | -130.77 | 94.59 | 0.16 | -61.9 | -23.81 | 0 | 0 | 0 | 2.41 | -66.49 | -10.06 | 0.24 | 0 | 380.0 | 0.13 | 208.33 | 333.33 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 30.77 | -92.02 | 116.84 |
| 20Q2 (6) | 0.54 | -23.94 | 1450.0 | -0.41 | -127.78 | -70.83 | -0.02 | 0.0 | 0.0 | -0.03 | 84.21 | -200.0 | 0.13 | -75.47 | 146.43 | 0.42 | 100.0 | 55.56 | 0 | 0 | 0 | 7.18 | 161.2 | 87.2 | 0 | -100.0 | -100.0 | -0.12 | -142.86 | -170.59 | 0.26 | 0.0 | 0.0 | 0 | 0 | -100.0 | 385.71 | 193.36 | 4342.86 |
| 20Q1 (5) | 0.71 | 86.84 | 148.97 | -0.18 | 5.26 | -107.0 | -0.02 | 0.0 | 33.33 | -0.19 | -258.33 | -375.0 | 0.53 | 178.95 | -52.68 | 0.21 | 10.53 | 31.25 | 0 | 0 | 0 | 2.75 | 12.84 | 22.83 | 0.27 | 2600.0 | -18.18 | 0.28 | 255.56 | -12.5 | 0.26 | 0.0 | 8.33 | 0 | 0 | -100.0 | 131.48 | -72.32 | 151.69 |
| 19Q4 (4) | 0.38 | 171.7 | 0.0 | -0.19 | 9.52 | 0.0 | -0.02 | 99.19 | 0.0 | 0.12 | 50.0 | 0.0 | 0.19 | 125.68 | 0.0 | 0.19 | -9.52 | 0.0 | 0 | 0 | 0.0 | 2.44 | -8.94 | 0.0 | 0.01 | -80.0 | 0.0 | -0.18 | -700.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 475.00 | 359.91 | 0.0 |
| 19Q3 (3) | -0.53 | -1225.0 | 0.0 | -0.21 | 12.5 | 0.0 | -2.47 | -12250.0 | 0.0 | 0.08 | 900.0 | 0.0 | -0.74 | -164.29 | 0.0 | 0.21 | -22.22 | 0.0 | 0 | 0 | 0.0 | 2.68 | -30.25 | 0.0 | 0.05 | -64.29 | 0.0 | 0.03 | -82.35 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -182.76 | -1910.34 | 0.0 |
| 19Q2 (2) | -0.04 | 97.24 | 0.0 | -0.24 | -109.34 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | 75.0 | 0.0 | -0.28 | -125.0 | 0.0 | 0.27 | 68.75 | 0.0 | 0 | 0 | 0.0 | 3.84 | 71.39 | 0.0 | 0.14 | -57.58 | 0.0 | 0.17 | -46.88 | 0.0 | 0.26 | 8.33 | 0.0 | 0.01 | 0.0 | 0.0 | -9.09 | 96.43 | 0.0 |
| 19Q1 (1) | -1.45 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.24 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -254.39 | 0.0 | 0.0 |
