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) | 2.78 | -10.32 | -2.59 | 0 | -0.97 | 0 | -0.38 | 0 | 0.19 | -29.63 | 1.75 | -39.45 | -1.16 | 0 | 5.36 | -41.15 | 1.64 | -33.33 | 0.82 | -55.68 | 1.3 | 51.16 | 0.17 | 0.0 | 121.40 | 12.78 |
| 2022 (9) | 3.1 | -2.21 | -2.83 | 0 | 0 | 0 | 0.13 | 0 | 0.27 | -74.53 | 2.89 | 29.6 | -0.23 | 0 | 9.11 | 11.26 | 2.46 | 18.84 | 1.85 | 69.72 | 0.86 | 21.13 | 0.17 | 6.25 | 107.64 | -33.45 |
| 2021 (8) | 3.17 | 22.87 | -2.11 | 0 | 0.03 | -99.12 | -0.02 | 0 | 1.06 | 0 | 2.23 | 11.5 | 0.11 | 0 | 8.19 | -14.98 | 2.07 | 0 | 1.09 | 0 | 0.71 | 16.39 | 0.16 | 0.0 | 161.73 | 0 |
| 2020 (7) | 2.58 | 95.45 | -3.51 | 0 | 3.41 | 0 | 0.03 | 0 | -0.93 | 0 | 2.0 | 257.14 | -0.94 | 0 | 9.63 | 134.89 | -0.23 | 0 | -1.3 | 0 | 0.61 | 56.41 | 0.16 | 166.67 | 0.00 | 0 |
| 2019 (6) | 1.32 | 214.29 | -0.04 | 0 | 0 | 0 | -0.71 | 0 | 1.28 | 0 | 0.56 | 330.77 | -0.14 | 0 | 4.10 | 220.08 | 0.86 | 40.98 | 0.44 | -29.03 | 0.39 | 14.71 | 0.06 | 0 | 148.31 | 239.0 |
| 2018 (5) | 0.42 | -10.64 | -2.78 | 0 | 1.77 | 70.19 | 0 | 0 | -2.36 | 0 | 0.13 | -7.14 | -0.42 | 0 | 1.28 | -27.64 | 0.61 | 369.23 | 0.62 | 0 | 0.34 | -8.11 | 0 | 0 | 43.75 | 0 |
| 2017 (4) | 0.47 | -16.07 | -0.39 | 0 | 1.04 | 0 | 0 | 0 | 0.08 | 166.67 | 0.14 | -26.32 | -0.6 | 0 | 1.77 | -11.04 | 0.13 | -78.69 | -0.67 | 0 | 0.37 | -7.5 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.56 | -69.57 | -0.53 | 0 | -0.35 | 0 | -0.01 | 0 | 0.03 | -97.81 | 0.19 | -56.82 | 0.01 | 0 | 1.99 | -49.76 | 0.61 | 69.44 | 0.45 | 55.17 | 0.4 | -4.76 | 0 | 0 | 65.88 | -74.58 |
| 2015 (2) | 1.84 | 0 | -0.47 | 0 | -0.68 | 0 | 0.02 | 0.0 | 1.37 | 0 | 0.44 | 62.96 | -0.03 | 0 | 3.96 | 60.47 | 0.36 | 89.47 | 0.29 | -29.27 | 0.42 | 0.0 | 0 | 0 | 259.15 | 0 |
| 2014 (1) | -0.16 | 0 | -0.17 | 0 | 0.5 | 0 | 0.02 | 0 | -0.33 | 0 | 0.27 | 8.0 | 0.71 | 0 | 2.47 | -34.55 | 0.19 | 0 | 0.41 | -22.64 | 0.42 | -58.82 | 0 | 0 | -19.28 | 0 |
| 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) | 1.17 | 1362.5 | 265.62 | -1.1 | -66.67 | -205.56 | -0.66 | -215.79 | -135.71 | -0.29 | -383.33 | -583.33 | 0.07 | 112.07 | 275.0 | 0.68 | 119.35 | 209.09 | -0.44 | 29.03 | -76.0 | 9.80 | 164.87 | 270.11 | -0.1 | -122.73 | -115.87 | -0.23 | -309.09 | -146.0 | 0.44 | 51.72 | 76.0 | 0.04 | 0.0 | 0.0 | 468.00 | 2474.0 | 1055.38 |
| 23Q3 (19) | 0.08 | -95.29 | -96.43 | -0.66 | -88.57 | 19.51 | 0.57 | 196.61 | 90.0 | -0.06 | -200.0 | -220.0 | -0.58 | -142.96 | -140.85 | 0.31 | 19.23 | -67.02 | -0.62 | -463.64 | -985.71 | 3.70 | 31.18 | -67.77 | 0.44 | -46.34 | -10.2 | 0.11 | -78.85 | -76.09 | 0.29 | -3.33 | 31.82 | 0.04 | 0.0 | 0.0 | 18.18 | -90.8 | -94.16 |
| 23Q2 (18) | 1.7 | 1044.44 | 631.25 | -0.35 | 27.08 | 22.22 | -0.59 | -103.45 | 3.28 | -0.02 | 0 | 33.33 | 1.35 | 304.55 | 275.32 | 0.26 | -48.0 | -48.0 | -0.11 | -1200.0 | -175.0 | 2.82 | -54.2 | -55.33 | 0.82 | 70.83 | 22.39 | 0.52 | 23.81 | 10.64 | 0.3 | 11.11 | 57.89 | 0.04 | 0.0 | 0.0 | 197.67 | 901.68 | 532.41 |
| 23Q1 (17) | -0.18 | -156.25 | -120.69 | -0.48 | -33.33 | 60.0 | -0.29 | -3.57 | -149.15 | 0 | -100.0 | -100.0 | -0.66 | -1550.0 | -100.0 | 0.5 | 127.27 | -59.35 | 0.01 | 104.0 | 150.0 | 6.16 | 132.59 | -63.4 | 0.48 | -23.81 | -27.27 | 0.42 | -16.0 | 0.0 | 0.27 | 8.0 | 42.11 | 0.04 | 0.0 | 0.0 | -24.66 | -160.87 | -118.42 |
| 22Q4 (16) | 0.32 | -85.71 | -82.42 | -0.36 | 56.1 | 55.56 | -0.28 | -193.33 | 60.0 | 0.06 | 20.0 | 400.0 | -0.04 | -102.82 | -103.96 | 0.22 | -76.6 | -65.08 | -0.25 | -457.14 | -108.33 | 2.65 | -76.93 | -70.63 | 0.63 | 28.57 | 12.5 | 0.5 | 8.7 | 61.29 | 0.25 | 13.64 | 31.58 | 0.04 | 0.0 | 0.0 | 40.51 | -86.98 | -87.98 |
| 22Q3 (15) | 2.24 | 800.0 | 348.0 | -0.82 | -82.22 | -3.8 | 0.3 | 149.18 | 172.73 | 0.05 | 266.67 | -44.44 | 1.42 | 284.42 | 589.66 | 0.94 | 88.0 | 42.42 | 0.07 | 275.0 | 146.67 | 11.48 | 81.8 | 21.73 | 0.49 | -26.87 | -26.87 | 0.46 | -2.13 | 17.95 | 0.22 | 15.79 | 29.41 | 0.04 | 0.0 | 0.0 | 311.11 | 780.56 | 273.33 |
| 22Q2 (14) | -0.32 | -136.78 | -633.33 | -0.45 | 62.5 | -225.0 | -0.61 | -203.39 | 19.74 | -0.03 | -175.0 | 70.0 | -0.77 | -133.33 | -283.33 | 0.5 | -59.35 | 61.29 | -0.04 | -100.0 | -106.56 | 6.31 | -62.48 | 41.54 | 0.67 | 1.52 | 45.65 | 0.47 | 11.9 | 135.0 | 0.19 | 0.0 | 5.56 | 0.04 | 0.0 | 0.0 | -45.71 | -134.15 | -420.0 |
| 22Q1 (13) | 0.87 | -52.2 | 10.13 | -1.2 | -48.15 | -36.36 | 0.59 | 184.29 | -57.25 | 0.04 | 300.0 | 0 | -0.33 | -132.67 | -266.67 | 1.23 | 95.24 | 95.24 | -0.02 | 83.33 | 91.3 | 16.83 | 86.69 | 68.26 | 0.66 | 17.86 | 73.68 | 0.42 | 35.48 | 121.05 | 0.19 | 0.0 | 5.56 | 0.04 | 0.0 | 0.0 | 133.85 | -60.29 | -30.54 |
| 21Q4 (12) | 1.82 | 264.0 | 43.31 | -0.81 | -2.53 | -2.53 | -0.7 | -736.36 | 21.35 | -0.02 | -122.22 | 0.0 | 1.01 | 448.28 | 110.42 | 0.63 | -4.55 | 46.51 | -0.12 | 20.0 | -170.59 | 9.01 | -4.41 | 15.28 | 0.56 | -16.42 | 1033.33 | 0.31 | -20.51 | 293.75 | 0.19 | 11.76 | 11.76 | 0.04 | 0.0 | 0.0 | 337.04 | 304.44 | -86.73 |
| 21Q3 (11) | 0.5 | 733.33 | 56.25 | -0.79 | -319.44 | 41.48 | 0.11 | 114.47 | -96.76 | 0.09 | 190.0 | 550.0 | -0.29 | -169.05 | 71.84 | 0.66 | 112.9 | -29.03 | -0.15 | -124.59 | 68.75 | 9.43 | 111.38 | -42.31 | 0.67 | 45.65 | 316.13 | 0.39 | 95.0 | 139.39 | 0.17 | -5.56 | 0.0 | 0.04 | 0.0 | 0.0 | 83.33 | 483.33 | 0 |
| 21Q2 (10) | 0.06 | -92.41 | -94.55 | 0.36 | 140.91 | 143.37 | -0.76 | -155.07 | -7700.0 | -0.1 | 0 | -176.92 | 0.42 | 566.67 | 55.56 | 0.31 | -50.79 | -20.51 | 0.61 | 365.22 | 260.53 | 4.46 | -55.4 | -37.67 | 0.46 | 21.05 | 84.0 | 0.2 | 5.26 | 300.0 | 0.18 | 0.0 | 28.57 | 0.04 | 0.0 | 0.0 | 14.29 | -92.59 | -98.96 |
| 21Q1 (9) | 0.79 | -37.8 | 818.18 | -0.88 | -11.39 | -62.96 | 1.38 | 255.06 | 51.65 | 0 | 100.0 | 100.0 | -0.09 | -118.75 | 86.15 | 0.63 | 46.51 | 152.0 | -0.23 | -235.29 | 4.17 | 10.00 | 27.91 | 64.8 | 0.38 | 733.33 | 480.0 | 0.19 | 218.75 | 480.0 | 0.18 | 5.88 | 38.46 | 0.04 | 0.0 | 0.0 | 192.68 | -92.41 | 310.2 |
| 20Q4 (8) | 1.27 | 296.88 | 289.55 | -0.79 | 41.48 | -246.3 | -0.89 | -126.25 | 15.24 | -0.02 | 0.0 | 97.22 | 0.48 | 146.6 | 469.23 | 0.43 | -53.76 | 22.86 | 0.17 | 135.42 | -80.46 | 7.82 | -52.17 | 10.57 | -0.06 | 80.65 | -128.57 | -0.16 | 83.84 | -1700.0 | 0.17 | 0.0 | 21.43 | 0.04 | 0.0 | 0.0 | 2540.00 | 0 | 820.3 |
| 20Q3 (7) | 0.32 | -70.91 | -62.35 | -1.35 | -62.65 | -275.32 | 3.39 | 33800.0 | 653.33 | -0.02 | -115.38 | -100.0 | -1.03 | -481.48 | -163.58 | 0.93 | 138.46 | 830.0 | -0.48 | -26.32 | -2300.0 | 16.34 | 128.4 | 369.09 | -0.31 | -224.0 | -224.0 | -0.99 | -890.0 | -682.35 | 0.17 | 21.43 | 112.5 | 0.04 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q2 (6) | 1.1 | 1100.0 | 57.14 | -0.83 | -53.7 | -16.9 | 0.01 | -98.9 | -96.67 | 0.13 | 750.0 | 1200.0 | 0.27 | 141.54 | 2800.0 | 0.39 | 56.0 | 550.0 | -0.38 | -58.33 | 43.28 | 7.16 | 17.93 | 233.94 | 0.25 | 350.0 | 4.17 | -0.1 | -100.0 | -143.48 | 0.14 | 7.69 | 75.0 | 0.04 | 0.0 | 100.0 | 1375.00 | 1600.0 | 548.21 |
| 20Q1 (5) | -0.11 | 83.58 | -124.44 | -0.54 | -200.0 | 16.92 | 0.91 | 186.67 | 203.33 | -0.02 | 97.22 | -200.0 | -0.65 | -400.0 | -225.0 | 0.25 | -28.57 | 316.67 | -0.24 | -127.59 | 25.0 | 6.07 | -14.18 | 207.44 | -0.1 | -147.62 | -158.82 | -0.05 | -600.0 | -266.67 | 0.13 | -7.14 | 44.44 | 0.04 | 0.0 | 0 | -91.67 | 74.0 | -124.44 |
| 19Q4 (4) | -0.67 | -178.82 | 0.0 | 0.54 | -29.87 | 0.0 | -1.05 | -333.33 | 0.0 | -0.72 | -7100.0 | 0.0 | -0.13 | -108.02 | 0.0 | 0.35 | 250.0 | 0.0 | 0.87 | 4450.0 | 0.0 | 7.07 | 102.93 | 0.0 | 0.21 | -16.0 | 0.0 | 0.01 | -94.12 | 0.0 | 0.14 | 75.0 | 0.0 | 0.04 | 0 | 0.0 | -352.63 | -203.72 | 0.0 |
| 19Q3 (3) | 0.85 | 21.43 | 0.0 | 0.77 | 208.45 | 0.0 | 0.45 | 50.0 | 0.0 | -0.01 | -200.0 | 0.0 | 1.62 | 16300.0 | 0.0 | 0.1 | 66.67 | 0.0 | -0.02 | 97.01 | 0.0 | 3.48 | 62.6 | 0.0 | 0.25 | 4.17 | 0.0 | 0.17 | -26.09 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 340.00 | 60.29 | 0.0 |
| 19Q2 (2) | 0.7 | 55.56 | 0.0 | -0.71 | -9.23 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -0.01 | 95.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.67 | -109.38 | 0.0 | 2.14 | 8.57 | 0.0 | 0.24 | 41.18 | 0.0 | 0.23 | 666.67 | 0.0 | 0.08 | -11.11 | 0.0 | 0.02 | 0 | 0.0 | 212.12 | -43.43 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 375.00 | 0.0 | 0.0 |
