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) | 3.32 | 108.81 | -0.51 | 0 | -2.09 | 0 | 0.18 | -43.75 | 2.81 | 140.17 | 0.53 | 60.61 | 0.01 | -50.0 | 2.63 | 101.44 | 0.62 | -58.67 | 0.46 | -54.0 | 0.67 | -1.47 | 0 | 0 | 293.81 | 210.44 |
| 2022 (9) | 1.59 | 109.21 | -0.42 | 0 | -0.87 | 0 | 0.32 | 3100.0 | 1.17 | 200.0 | 0.33 | -36.54 | 0.02 | 0 | 1.31 | -26.21 | 1.5 | -52.23 | 1.0 | -57.63 | 0.68 | -6.85 | 0 | 0 | 94.64 | 284.8 |
| 2021 (8) | 0.76 | -70.2 | -0.37 | 0 | -0.08 | 0 | 0.01 | 0 | 0.39 | -78.57 | 0.52 | 62.5 | 0 | 0 | 1.77 | 32.07 | 3.14 | 55.45 | 2.36 | 51.28 | 0.73 | -1.35 | 0 | 0 | 24.60 | -77.72 |
| 2020 (7) | 2.55 | 8.51 | -0.73 | 0 | -2.38 | 0 | -0.11 | 0 | 1.82 | 1.68 | 0.32 | -54.29 | -0.03 | 0 | 1.34 | -54.25 | 2.02 | 59.06 | 1.56 | 64.21 | 0.74 | 0.0 | 0.01 | 0.0 | 110.39 | -20.14 |
| 2019 (6) | 2.35 | 95.83 | -0.56 | 0 | -1.22 | 0 | 0.1 | 0 | 1.79 | 214.04 | 0.7 | 0.0 | 0.04 | 0 | 2.93 | 11.01 | 1.27 | -45.26 | 0.95 | -49.74 | 0.74 | -3.9 | 0.01 | 0.0 | 138.24 | 207.57 |
| 2018 (5) | 1.2 | -42.31 | -0.63 | 0 | -0.83 | 0 | -0.17 | 0 | 0.57 | -54.76 | 0.7 | -17.65 | 0 | 0 | 2.64 | -20.01 | 2.32 | -13.11 | 1.89 | -6.9 | 0.77 | -2.53 | 0.01 | -50.0 | 44.94 | -38.63 |
| 2017 (4) | 2.08 | -26.24 | -0.82 | 0 | -1.7 | 0 | 0.14 | 600.0 | 1.26 | -40.0 | 0.85 | 41.67 | 0.03 | 0 | 3.30 | 26.49 | 2.67 | 21.92 | 2.03 | 12.15 | 0.79 | -7.06 | 0.02 | 100.0 | 73.24 | -30.66 |
| 2016 (3) | 2.82 | 31.16 | -0.72 | 0 | -0.48 | 0 | 0.02 | -60.0 | 2.1 | 33.76 | 0.6 | 130.77 | -0.02 | 0 | 2.61 | 124.55 | 2.19 | 92.11 | 1.81 | 115.48 | 0.85 | -7.61 | 0.01 | -50.0 | 105.62 | -12.56 |
| 2015 (2) | 2.15 | -29.28 | -0.58 | 0 | -2.11 | 0 | 0.05 | 25.0 | 1.57 | -28.31 | 0.26 | -29.73 | -0.32 | 0 | 1.16 | -14.91 | 1.14 | -37.02 | 0.84 | -44.0 | 0.92 | 3.37 | 0.02 | 100.0 | 120.79 | -4.64 |
| 2014 (1) | 3.04 | 128.57 | -0.85 | 0 | -2.83 | 0 | 0.04 | 0 | 2.19 | 0 | 0.37 | -71.97 | -0.49 | 0 | 1.37 | -72.9 | 1.81 | 24.83 | 1.5 | 50.0 | 0.89 | 8.54 | 0.01 | 0 | 126.67 | 73.33 |
| 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) | 0.93 | -7.0 | -47.75 | -0.2 | -25.0 | -33.33 | -0.22 | 81.67 | 78.85 | 0.08 | 500.0 | 14.29 | 0.73 | -13.1 | -55.21 | 0.15 | 50.0 | 7.14 | -0.01 | -200.0 | 0 | 3.09 | 55.56 | 22.8 | 0.13 | -31.58 | -56.67 | 0.15 | -11.76 | -53.12 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 290.62 | -1.19 | -21.63 |
| 23Q3 (19) | 1.0 | 96.08 | 244.93 | -0.16 | -433.33 | -166.67 | -1.2 | -645.45 | 18.92 | -0.02 | -100.0 | -108.0 | 0.84 | 75.0 | 212.0 | 0.1 | -33.33 | 100.0 | 0.01 | 0.0 | 0 | 1.98 | -37.57 | 124.21 | 0.19 | -5.0 | -5.0 | 0.17 | 112.5 | 950.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 294.12 | 44.18 | 163.94 |
| 23Q2 (18) | 0.51 | -41.38 | 312.5 | -0.03 | 75.0 | 85.0 | 0.22 | 124.72 | -77.55 | -0.01 | -108.33 | 0 | 0.48 | -36.0 | 209.09 | 0.15 | 15.38 | 50.0 | 0.01 | 0.0 | 0 | 3.18 | 35.19 | 124.68 | 0.2 | 100.0 | -61.54 | 0.08 | 33.33 | -75.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 204.00 | -46.07 | 516.5 |
| 23Q1 (17) | 0.87 | -51.12 | 17.57 | -0.12 | 20.0 | -1100.0 | -0.89 | 14.42 | -234.85 | 0.12 | 71.43 | 0 | 0.75 | -53.99 | 2.74 | 0.13 | -7.14 | 225.0 | 0.01 | 0 | -50.0 | 2.35 | -6.47 | 310.22 | 0.1 | -66.67 | -79.17 | 0.06 | -81.25 | -84.21 | 0.17 | 6.25 | -5.56 | 0 | 0 | 0 | 378.26 | 2.0 | 186.25 |
| 22Q4 (16) | 1.78 | 357.97 | 584.62 | -0.15 | -150.0 | 54.55 | -1.04 | 29.73 | -103.92 | 0.07 | -72.0 | 450.0 | 1.63 | 317.33 | 2428.57 | 0.14 | 180.0 | 7.69 | 0 | 0 | 0 | 2.51 | 184.02 | 40.95 | 0.3 | 50.0 | -50.82 | 0.32 | 1700.0 | -28.89 | 0.16 | -5.88 | -11.11 | 0 | 0 | 0 | 370.83 | 180.62 | 798.56 |
| 22Q3 (15) | -0.69 | -187.5 | -413.64 | -0.06 | 70.0 | -200.0 | -1.48 | -251.02 | -34.55 | 0.25 | 0 | 525.0 | -0.75 | -70.45 | -367.86 | 0.05 | -50.0 | -64.29 | 0 | 0 | 0 | 0.88 | -37.43 | -47.47 | 0.2 | -61.54 | -79.17 | -0.02 | -106.25 | -102.67 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | -460.00 | -839.17 | -2044.55 |
| 22Q2 (14) | -0.24 | -132.43 | -241.18 | -0.2 | -1900.0 | -5.26 | 0.98 | 48.48 | 84.91 | 0 | 0 | -100.0 | -0.44 | -160.27 | -2100.0 | 0.1 | 150.0 | 25.0 | 0 | -100.0 | 0 | 1.41 | 146.82 | 30.13 | 0.52 | 8.33 | -45.83 | 0.32 | -15.79 | -55.56 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | -48.98 | -137.07 | -359.3 |
| 22Q1 (13) | 0.74 | 184.62 | 572.73 | -0.01 | 96.97 | -111.11 | 0.66 | 229.41 | -34.65 | 0 | 100.0 | 100.0 | 0.73 | 1142.86 | 265.0 | 0.04 | -69.23 | -76.47 | 0.02 | 0 | 100.0 | 0.57 | -67.86 | -78.39 | 0.48 | -21.31 | -21.31 | 0.38 | -15.56 | -13.64 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 132.14 | 220.19 | 644.81 |
| 21Q4 (12) | 0.26 | 18.18 | 156.52 | -0.33 | -650.0 | 31.25 | -0.51 | 53.64 | -15.91 | -0.02 | -150.0 | -100.0 | -0.07 | -125.0 | 92.55 | 0.13 | -7.14 | 18.18 | 0 | 0 | 100.0 | 1.78 | 5.85 | 1.32 | 0.61 | -36.46 | 27.08 | 0.45 | -40.0 | 18.42 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 41.27 | 74.46 | 150.24 |
| 21Q3 (11) | 0.22 | 29.41 | -85.14 | 0.06 | 131.58 | 142.86 | -1.1 | -307.55 | 40.22 | 0.04 | 100.0 | 100.0 | 0.28 | 1500.0 | -79.1 | 0.14 | 75.0 | 100.0 | 0 | 0 | 0 | 1.68 | 54.99 | 39.83 | 0.96 | 0.0 | 47.69 | 0.75 | 4.17 | 41.51 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 23.66 | 25.24 | -88.65 |
| 21Q2 (10) | 0.17 | 54.55 | -43.33 | -0.19 | -311.11 | -480.0 | 0.53 | -47.52 | 32.5 | 0.02 | 166.67 | 125.0 | -0.02 | -110.0 | -105.71 | 0.08 | -52.94 | 700.0 | 0 | -100.0 | -100.0 | 1.09 | -59.02 | 520.65 | 0.96 | 57.38 | 88.24 | 0.72 | 63.64 | 125.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 18.89 | 6.46 | -68.52 |
| 21Q1 (9) | 0.11 | 123.91 | -91.13 | 0.09 | 118.75 | 160.0 | 1.01 | 329.55 | 306.12 | -0.03 | -200.0 | 25.0 | 0.2 | 121.28 | -81.65 | 0.17 | 54.55 | 30.77 | 0.01 | 200.0 | 150.0 | 2.65 | 50.69 | 24.44 | 0.61 | 27.08 | 60.53 | 0.44 | 15.79 | 29.41 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 17.74 | 121.6 | -92.56 |
| 20Q4 (8) | -0.46 | -131.08 | -144.23 | -0.48 | -242.86 | -118.18 | -0.44 | 76.09 | -225.71 | -0.01 | -150.0 | -200.0 | -0.94 | -170.15 | -214.63 | 0.11 | 57.14 | -66.67 | -0.01 | 0 | -150.0 | 1.76 | 46.08 | -68.43 | 0.48 | -26.15 | 9.09 | 0.38 | -28.3 | 11.76 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | -82.14 | -139.41 | -141.07 |
| 20Q3 (7) | 1.48 | 393.33 | 1038.46 | -0.14 | -380.0 | 22.22 | -1.84 | -560.0 | -142.11 | 0.02 | 125.0 | -90.0 | 1.34 | 282.86 | 2780.0 | 0.07 | 600.0 | -50.0 | 0 | -100.0 | -100.0 | 1.20 | 587.95 | -49.31 | 0.65 | 27.45 | 550.0 | 0.53 | 65.62 | 1225.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 208.45 | 247.42 | 252.76 |
| 20Q2 (6) | 0.3 | -75.81 | -76.74 | 0.05 | 133.33 | 400.0 | 0.4 | 181.63 | 175.47 | -0.08 | -100.0 | 69.23 | 0.35 | -67.89 | -73.08 | 0.01 | -92.31 | -83.33 | 0.01 | 150.0 | -50.0 | 0.18 | -91.78 | -82.22 | 0.51 | 34.21 | 59.38 | 0.32 | -5.88 | 23.08 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 60.00 | -74.84 | -79.07 |
| 20Q1 (5) | 1.24 | 19.23 | 1133.33 | -0.15 | 31.82 | 11.76 | -0.49 | -240.0 | -75.0 | -0.04 | -500.0 | -125.0 | 1.09 | 32.93 | 475.86 | 0.13 | -60.61 | -27.78 | -0.02 | -200.0 | 0 | 2.13 | -61.77 | -29.08 | 0.38 | -13.64 | -7.32 | 0.34 | 0.0 | 9.68 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 238.46 | 19.23 | 1093.59 |
| 19Q4 (4) | 1.04 | 700.0 | 0.0 | -0.22 | -22.22 | 0.0 | 0.35 | 146.05 | 0.0 | 0.01 | -95.0 | 0.0 | 0.82 | 1740.0 | 0.0 | 0.33 | 135.71 | 0.0 | 0.02 | 100.0 | 0.0 | 5.57 | 134.52 | 0.0 | 0.44 | 340.0 | 0.0 | 0.34 | 750.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 200.00 | 238.46 | 0.0 |
| 19Q3 (3) | 0.13 | -89.92 | 0.0 | -0.18 | -1900.0 | 0.0 | -0.76 | -43.4 | 0.0 | 0.2 | 176.92 | 0.0 | -0.05 | -103.85 | 0.0 | 0.14 | 133.33 | 0.0 | 0.01 | -50.0 | 0.0 | 2.38 | 141.26 | 0.0 | 0.1 | -68.75 | 0.0 | 0.04 | -84.62 | 0.0 | 0.18 | -5.26 | 0.0 | 0 | 0 | 0.0 | 59.09 | -79.39 | 0.0 |
| 19Q2 (2) | 1.29 | 1175.0 | 0.0 | 0.01 | 105.88 | 0.0 | -0.53 | -89.29 | 0.0 | -0.26 | -262.5 | 0.0 | 1.3 | 548.28 | 0.0 | 0.06 | -66.67 | 0.0 | 0.02 | 0 | 0.0 | 0.99 | -67.21 | 0.0 | 0.32 | -21.95 | 0.0 | 0.26 | -16.13 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 286.67 | 1294.44 | 0.0 |
| 19Q1 (1) | -0.12 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -24.00 | 0.0 | 0.0 |
