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) | 2.4 | -20.27 | -0.94 | 0 | -1.76 | 0 | 0.07 | 600.0 | 1.46 | -63.04 | 0.89 | 709.09 | -0.03 | 0 | 7.30 | 807.32 | 1.87 | -7.88 | 1.52 | -27.62 | 0.23 | 4.55 | 0.05 | -50.0 | 133.33 | 7.2 |
| 2022 (9) | 3.01 | 189.42 | 0.94 | 0 | -3.26 | 0 | 0.01 | 0 | 3.95 | 0 | 0.11 | -98.39 | 0 | 0 | 0.80 | -98.57 | 2.03 | 54.96 | 2.1 | 87.5 | 0.22 | -21.43 | 0.1 | 25.0 | 124.38 | 77.0 |
| 2021 (8) | 1.04 | -49.76 | -5.4 | 0 | 3.71 | 0 | -0.02 | 0 | -4.36 | 0 | 6.82 | 7477.78 | 0 | 0 | 56.46 | 5940.89 | 1.31 | 65.82 | 1.12 | 62.32 | 0.28 | -6.67 | 0.08 | 0.0 | 70.27 | -63.68 |
| 2020 (7) | 2.07 | -9.21 | 0.54 | 0 | -1.84 | 0 | 0.04 | 0.0 | 2.61 | 41.85 | 0.09 | 0.0 | 0 | 0 | 0.93 | 36.86 | 0.79 | -63.93 | 0.69 | -59.88 | 0.3 | 3.45 | 0.08 | 0.0 | 193.46 | 77.34 |
| 2019 (6) | 2.28 | 533.33 | -0.44 | 0 | -1.99 | 0 | 0.04 | 0 | 1.84 | 19.48 | 0.09 | -18.18 | 0 | 0 | 0.68 | -35.94 | 2.19 | 85.59 | 1.72 | 70.3 | 0.29 | 190.0 | 0.08 | 0.0 | 109.09 | 260.61 |
| 2018 (5) | 0.36 | 44.0 | 1.18 | 0 | -0.92 | 0 | -0.09 | 0 | 1.54 | 0 | 0.11 | -92.25 | 0 | 0 | 1.07 | -92.39 | 1.18 | -4.84 | 1.01 | 12.22 | 0.1 | 0.0 | 0.08 | -11.11 | 30.25 | 31.9 |
| 2017 (4) | 0.25 | -43.18 | -1.53 | 0 | 0.19 | 0 | -0.2 | 0 | -1.28 | 0 | 1.42 | 2740.0 | 0 | 0 | 14.00 | 2375.9 | 1.24 | 74.65 | 0.9 | 36.36 | 0.1 | 11.11 | 0.09 | 0.0 | 22.94 | -56.21 |
| 2016 (3) | 0.44 | -77.55 | -2.48 | 0 | -0.95 | 0 | 0.31 | 0 | -2.04 | 0 | 0.05 | 25.0 | 0 | 0 | 0.57 | 13.55 | 0.71 | -33.02 | 0.66 | -31.25 | 0.09 | 0.0 | 0.09 | 350.0 | 52.38 | -71.4 |
| 2015 (2) | 1.96 | 221.31 | -0.05 | 0 | 2.18 | 0 | -0.01 | 0 | 1.91 | 306.38 | 0.04 | -69.23 | 0 | 0 | 0.50 | -67.89 | 1.06 | -13.11 | 0.96 | -15.79 | 0.09 | -10.0 | 0.02 | 0.0 | 183.18 | 278.37 |
| 2014 (1) | 0.61 | -29.89 | -0.14 | 0 | -0.41 | 0 | -0.02 | 0 | 0.47 | -22.95 | 0.13 | -23.53 | 0 | 0 | 1.55 | -50.36 | 1.22 | 144.0 | 1.14 | 159.09 | 0.1 | 0.0 | 0.02 | -33.33 | 48.41 | -68.28 |
| 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) | 1.09 | 263.33 | 34.57 | -0.07 | 94.74 | 87.27 | -0.46 | -675.0 | -24.32 | 0.19 | 337.5 | 111.11 | 1.02 | 199.03 | 292.31 | 0.05 | -93.98 | 66.67 | -0.01 | 0 | 0 | 1.53 | -94.33 | 67.69 | 0.63 | 21.15 | 8.62 | 0.41 | -12.77 | -10.87 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | -66.67 | 227.08 | 308.75 | 51.39 |
| 23Q3 (19) | 0.3 | -57.14 | -36.17 | -1.33 | -371.43 | -186.93 | 0.08 | 106.15 | 104.23 | -0.08 | -100.0 | 27.27 | -1.03 | -186.55 | -151.5 | 0.83 | 0 | 2666.67 | 0 | 100.0 | 100.0 | 26.95 | 0 | 2406.17 | 0.52 | 48.57 | 44.44 | 0.47 | 42.42 | -21.67 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | -66.67 | 55.56 | -67.46 | -18.44 |
| 23Q2 (18) | 0.7 | 125.81 | -39.13 | 0.49 | 2550.0 | 1733.33 | -1.3 | -1525.0 | -106.35 | -0.04 | 0 | -150.0 | 1.19 | 310.34 | 6.25 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 0 | -0.00 | -100.0 | -100.0 | 0.35 | -5.41 | -47.76 | 0.33 | 6.45 | -46.77 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 170.73 | 114.79 | 5.41 |
| 23Q1 (17) | 0.31 | -61.73 | -46.55 | -0.02 | 96.36 | 0.0 | -0.08 | 78.38 | 78.38 | 0 | -100.0 | 100.0 | 0.29 | 11.54 | -48.21 | 0.01 | -66.67 | -50.0 | -0.01 | 0 | 0 | 0.33 | -63.32 | -37.12 | 0.37 | -36.21 | -11.9 | 0.31 | -32.61 | -27.91 | 0.06 | 20.0 | 0.0 | 0.02 | -33.33 | -33.33 | 79.49 | -47.01 | -28.74 |
| 22Q4 (16) | 0.81 | 72.34 | -18.18 | -0.55 | -135.95 | -200.0 | -0.37 | 80.42 | 71.97 | 0.09 | 181.82 | -25.0 | 0.26 | -87.0 | -83.12 | 0.03 | 0.0 | -85.0 | 0 | 100.0 | 100.0 | 0.91 | -15.2 | -83.5 | 0.58 | 61.11 | -9.38 | 0.46 | -23.33 | -13.21 | 0.05 | -16.67 | -16.67 | 0.03 | 0.0 | 0.0 | 150.00 | 120.21 | -6.06 |
| 22Q3 (15) | 0.47 | -59.13 | 274.07 | 1.53 | 5200.0 | 106.76 | -1.89 | -200.0 | -220.34 | -0.11 | -237.5 | -120.0 | 2.0 | 78.57 | 325.53 | 0.03 | 0.0 | 200.0 | -0.01 | 0 | -200.0 | 1.08 | 37.63 | 253.76 | 0.36 | -46.27 | -7.69 | 0.6 | -3.23 | 106.9 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 68.12 | -57.95 | 193.34 |
| 22Q2 (14) | 1.15 | 98.28 | 483.33 | -0.03 | -50.0 | 99.46 | -0.63 | -70.27 | -111.05 | 0.08 | 260.0 | 200.0 | 1.12 | 100.0 | 119.02 | 0.03 | 50.0 | -99.49 | 0 | 0 | 0 | 0.78 | 46.88 | -99.62 | 0.67 | 59.52 | 318.75 | 0.62 | 44.19 | 210.0 | 0.06 | 0.0 | -25.0 | 0.03 | 0.0 | 50.0 | 161.97 | 45.22 | 261.97 |
| 22Q1 (13) | 0.58 | -41.41 | -7.94 | -0.02 | -103.64 | 98.18 | -0.37 | 71.97 | -362.5 | -0.05 | -141.67 | -150.0 | 0.56 | -63.64 | 219.15 | 0.02 | -90.0 | -97.14 | 0 | 100.0 | 0 | 0.53 | -90.37 | -98.26 | 0.42 | -34.38 | 250.0 | 0.43 | -18.87 | 330.0 | 0.06 | 0.0 | -14.29 | 0.03 | 0.0 | 200.0 | 111.54 | -30.15 | -68.13 |
| 21Q4 (12) | 0.99 | 466.67 | -1.0 | 0.55 | -25.68 | 0 | -1.32 | -123.73 | -1785.71 | 0.12 | 340.0 | 500.0 | 1.54 | 227.66 | 54.0 | 0.2 | 1900.0 | 1900.0 | -0.01 | -200.0 | 0 | 5.52 | 1717.68 | 1170.72 | 0.64 | 64.1 | 1180.0 | 0.53 | 82.76 | 381.82 | 0.06 | 0.0 | -25.0 | 0.03 | 50.0 | 50.0 | 159.68 | 318.82 | -66.47 |
| 21Q3 (11) | -0.27 | 10.0 | -345.45 | 0.74 | 113.24 | -50.67 | -0.59 | -110.35 | 63.8 | -0.05 | 37.5 | -400.0 | 0.47 | 107.98 | -70.81 | 0.01 | -99.83 | 0 | 0.01 | 0 | 0 | 0.30 | -99.85 | 0 | 0.39 | 143.75 | 160.0 | 0.29 | 45.0 | 222.22 | 0.06 | -25.0 | -25.0 | 0.02 | 0.0 | 0.0 | -72.97 | 27.03 | -226.04 |
| 21Q2 (10) | -0.3 | -147.62 | -175.0 | -5.59 | -408.18 | -1544.12 | 5.7 | 7225.0 | 7225.0 | -0.08 | -300.0 | -260.0 | -5.89 | -1153.19 | -9916.67 | 5.91 | 744.29 | 9750.0 | 0 | 0 | 0 | 205.21 | 571.32 | 8689.76 | 0.16 | 33.33 | -48.39 | 0.2 | 100.0 | -16.67 | 0.08 | 14.29 | 14.29 | 0.02 | 100.0 | 0.0 | -100.00 | -128.57 | -182.5 |
| 21Q1 (9) | 0.63 | -37.0 | 12.5 | -1.1 | 0 | -77.42 | -0.08 | -14.29 | -33.33 | -0.02 | -200.0 | 0.0 | -0.47 | -147.0 | -683.33 | 0.7 | 6900.0 | 2233.33 | 0 | 0 | 0 | 30.57 | 6930.57 | 2681.66 | 0.12 | 140.0 | -57.14 | 0.1 | -9.09 | -61.54 | 0.07 | -12.5 | 0.0 | 0.01 | -50.0 | -50.0 | 350.00 | -26.5 | 118.75 |
| 20Q4 (8) | 1.0 | 809.09 | 44.93 | 0 | -100.0 | 100.0 | -0.07 | 95.71 | -40.0 | 0.02 | 300.0 | 115.38 | 1.0 | -37.89 | 270.37 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.43 | 0 | -20.87 | 0.05 | -66.67 | -91.94 | 0.11 | 22.22 | -77.55 | 0.08 | 0.0 | -11.11 | 0.02 | 0.0 | 0.0 | 476.19 | 722.51 | 314.08 |
| 20Q3 (7) | 0.11 | -72.5 | -62.07 | 1.5 | 541.18 | 70.45 | -1.63 | -1937.5 | -69.79 | -0.01 | -120.0 | -120.0 | 1.61 | 2583.33 | 37.61 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.15 | -51.61 | -74.58 | 0.09 | -62.5 | -79.07 | 0.08 | 14.29 | 14.29 | 0.02 | 0.0 | 0.0 | 57.89 | -52.24 | 3.81 |
| 20Q2 (6) | 0.4 | -28.57 | 14.29 | -0.34 | 45.16 | 45.16 | -0.08 | -33.33 | -14.29 | 0.05 | 350.0 | -54.55 | 0.06 | 200.0 | 122.22 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 2.33 | 112.45 | 129.57 | 0.31 | 10.71 | -32.61 | 0.24 | -7.69 | -36.84 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 121.21 | -24.24 | 62.77 |
| 20Q1 (5) | 0.56 | -18.84 | -40.43 | -0.62 | -47.62 | -129.63 | -0.06 | -20.0 | 93.33 | -0.02 | 84.62 | -300.0 | -0.06 | -122.22 | -108.96 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 1.10 | 100.0 | 73.08 | 0.28 | -54.84 | -46.15 | 0.26 | -46.94 | -39.53 | 0.07 | -22.22 | 0.0 | 0.02 | 0.0 | 0.0 | 160.00 | 39.13 | -11.49 |
| 19Q4 (4) | 0.69 | 137.93 | 0.0 | -0.42 | -147.73 | 0.0 | -0.05 | 94.79 | 0.0 | -0.13 | -360.0 | 0.0 | 0.27 | -76.92 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.55 | -5.49 | 0.0 | 0.62 | 5.08 | 0.0 | 0.49 | 13.95 | 0.0 | 0.09 | 28.57 | 0.0 | 0.02 | 0.0 | 0.0 | 115.00 | 106.21 | 0.0 |
| 19Q3 (3) | 0.29 | -17.14 | 0.0 | 0.88 | 241.94 | 0.0 | -0.96 | -1271.43 | 0.0 | 0.05 | -54.55 | 0.0 | 1.17 | 533.33 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.58 | -42.83 | 0.0 | 0.59 | 28.26 | 0.0 | 0.43 | 13.16 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 55.77 | -25.11 | 0.0 |
| 19Q2 (2) | 0.35 | -62.77 | 0.0 | -0.62 | -129.63 | 0.0 | -0.07 | 92.22 | 0.0 | 0.11 | 1000.0 | 0.0 | -0.27 | -140.3 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.02 | 60.17 | 0.0 | 0.46 | -11.54 | 0.0 | 0.38 | -11.63 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 74.47 | -58.8 | 0.0 |
| 19Q1 (1) | 0.94 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 180.77 | 0.0 | 0.0 |
