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) | 4.5 | 28.94 | -1.11 | 0 | -2.5 | 0 | 0.2 | 0 | 3.39 | 93.71 | 1.08 | -40.0 | -0.08 | 0 | 4.56 | -39.27 | 1.16 | 866.67 | 0.91 | 65.45 | 2.0 | 6.95 | 0 | 0 | 154.64 | 7.67 |
| 2022 (9) | 3.49 | 0 | -1.74 | 0 | -1.93 | 0 | -0.13 | 0 | 1.75 | 0 | 1.8 | -59.0 | 0.01 | 0 | 7.51 | -60.49 | 0.12 | 0 | 0.55 | 0 | 1.87 | 24.67 | 0.01 | 0.0 | 143.62 | 0 |
| 2021 (8) | -0.57 | 0 | -4.38 | 0 | 4.51 | 15.64 | 0.13 | 0 | -4.95 | 0 | 4.39 | -26.34 | -0.02 | 0 | 19.00 | -29.78 | -0.83 | 0 | -0.87 | 0 | 1.5 | 1.35 | 0.01 | -50.0 | -89.06 | 0 |
| 2020 (7) | 1.21 | 210.26 | -5.88 | 0 | 3.9 | 0 | -0.1 | 0 | -4.67 | 0 | 5.96 | 2192.31 | 0.01 | -83.33 | 27.05 | 2045.59 | -0.7 | 0 | -0.76 | 0 | 1.48 | 8.03 | 0.02 | 0.0 | 163.51 | 0 |
| 2019 (6) | 0.39 | 0 | -0.1 | 0 | -1.28 | 0 | 0.01 | 0 | 0.29 | 0 | 0.26 | -85.39 | 0.06 | 0 | 1.26 | -86.29 | -1.4 | 0 | -1.53 | 0 | 1.37 | 44.21 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | -4.02 | 0 | -1.59 | 0 | -0.36 | 0 | -0.01 | 0 | -5.61 | 0 | 1.78 | 37.98 | -0.08 | 0 | 9.19 | 37.06 | -2.57 | 0 | -1.91 | 0 | 0.95 | -18.1 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | 5.31 | 0 | 4.18 | 0 | -0.37 | 0 | 0.02 | 100.0 | 9.49 | 0 | 1.29 | 101.56 | 0.19 | 18.75 | 6.71 | 132.9 | -2.59 | 0 | 2.84 | 0 | 1.16 | -5.69 | 0.02 | 0.0 | 132.09 | 0 |
| 2016 (3) | -0.28 | 0 | -0.45 | 0 | 1.49 | 0 | 0.01 | 0.0 | -0.73 | 0 | 0.64 | -14.67 | 0.16 | 0 | 2.88 | -18.55 | -1.72 | 0 | -1.7 | 0 | 1.23 | 0.82 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.08 | 0 | -0.23 | 0 | -1.69 | 0 | 0.01 | -50.0 | -0.31 | 0 | 0.75 | 36.36 | -0.09 | 0 | 3.54 | 92.1 | -2.22 | 0 | -2.33 | 0 | 1.22 | -4.69 | 0.02 | -50.0 | 0.00 | 0 |
| 2014 (1) | -0.12 | 0 | -0.42 | 0 | -0.78 | 0 | 0.02 | 0 | -0.54 | 0 | 0.55 | 12.24 | 0.05 | 0 | 1.84 | 18.44 | 0.25 | -16.67 | 0.38 | 90.0 | 1.28 | -32.98 | 0.04 | -33.33 | -7.06 | 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) | 2.03 | -11.35 | 26.09 | -0.42 | -100.0 | -82.61 | -1.38 | -55.06 | -56.82 | 0.18 | 350.0 | 1700.0 | 1.61 | -22.6 | 16.67 | 0.39 | 56.0 | 50.0 | -0.04 | -300.0 | -500.0 | 5.42 | 41.68 | 12.87 | 1.03 | 83.93 | 1616.67 | 0.79 | 25.4 | 1228.57 | 0.51 | 4.08 | 4.08 | 0 | 0 | 0 | 156.15 | -23.63 | -59.26 |
| 23Q3 (19) | 2.29 | 172.62 | 43.12 | -0.21 | 25.0 | 32.26 | -0.89 | -735.71 | -18.67 | 0.04 | 0 | 200.0 | 2.08 | 271.43 | 61.24 | 0.25 | -28.57 | -35.9 | 0.02 | -60.0 | -71.43 | 3.83 | -42.03 | -37.57 | 0.56 | 722.22 | 30.23 | 0.63 | 1000.0 | -4.55 | 0.49 | -3.92 | 2.08 | 0 | 0 | 0 | 204.46 | 7.1 | 45.68 |
| 23Q2 (18) | 0.84 | 225.37 | -47.17 | -0.28 | -40.0 | 54.1 | 0.14 | 136.84 | 193.33 | 0 | 100.0 | 100.0 | 0.56 | 164.37 | -42.86 | 0.35 | 288.89 | -43.55 | 0.05 | 145.45 | 400.0 | 6.60 | 242.66 | -34.92 | -0.09 | 72.73 | -50.0 | -0.07 | 84.09 | -138.89 | 0.51 | 4.08 | 10.87 | 0 | 0 | 0 | 190.91 | 114.25 | -23.16 |
| 23Q1 (17) | -0.67 | -141.61 | 48.85 | -0.2 | 13.04 | 65.52 | -0.38 | 56.82 | -153.33 | -0.02 | -300.0 | -200.0 | -0.87 | -163.04 | 53.97 | 0.09 | -65.38 | -83.02 | -0.11 | -1200.0 | -37.5 | 1.93 | -59.9 | -77.82 | -0.33 | -650.0 | -3.12 | -0.44 | -528.57 | -100.0 | 0.49 | 0.0 | 11.36 | 0 | 0 | 0 | -1340.00 | -449.57 | -125.04 |
| 22Q4 (16) | 1.61 | 0.62 | 168.33 | -0.23 | 25.81 | 58.18 | -0.88 | -17.33 | -162.86 | 0.01 | 125.0 | -92.86 | 1.38 | 6.98 | 2660.0 | 0.26 | -33.33 | -55.93 | 0.01 | -85.71 | -50.0 | 4.81 | -21.63 | -54.3 | 0.06 | -86.05 | 113.04 | -0.07 | -110.61 | 86.0 | 0.49 | 2.08 | 28.95 | 0 | 0 | 0 | 383.33 | 173.13 | 0 |
| 22Q3 (15) | 1.6 | 0.63 | 295.12 | -0.31 | 49.18 | 66.3 | -0.75 | -400.0 | -320.59 | -0.04 | 66.67 | 0 | 1.29 | 31.63 | 174.14 | 0.39 | -37.1 | -56.18 | 0.07 | 600.0 | 800.0 | 6.13 | -39.57 | -56.59 | 0.43 | 816.67 | 760.0 | 0.66 | 266.67 | 450.0 | 0.48 | 4.35 | 26.32 | 0 | 0 | 0 | 140.35 | -43.51 | 185.58 |
| 22Q2 (14) | 1.59 | 221.37 | 695.0 | -0.61 | -5.17 | 58.78 | -0.15 | 0.0 | -113.39 | -0.12 | -700.0 | 0 | 0.98 | 151.85 | 176.56 | 0.62 | 16.98 | -60.76 | 0.01 | 112.5 | -87.5 | 10.15 | 16.79 | -62.75 | -0.06 | 81.25 | 60.0 | 0.18 | 181.82 | 185.71 | 0.46 | 4.55 | 24.32 | 0 | 0 | 0 | 248.44 | 141.72 | 98.75 |
| 22Q1 (13) | -1.31 | -318.33 | -133.93 | -0.58 | -5.45 | 59.15 | -0.15 | -110.71 | -109.09 | 0.02 | -85.71 | 0 | -1.89 | -3880.0 | 4.55 | 0.53 | -10.17 | -60.15 | -0.08 | -500.0 | 20.0 | 8.69 | -17.39 | -64.66 | -0.32 | 30.43 | -18.52 | -0.22 | 56.0 | 21.43 | 0.44 | 15.79 | 15.79 | 0 | 0 | 0 | -595.45 | 0 | -6.33 |
| 21Q4 (12) | 0.6 | 173.17 | 140.0 | -0.55 | 40.22 | 16.67 | 1.4 | 311.76 | 250.54 | 0.14 | 0 | 800.0 | 0.05 | 102.87 | 112.2 | 0.59 | -33.71 | -13.24 | 0.02 | 300.0 | -33.33 | 10.52 | -25.55 | -25.92 | -0.46 | -1020.0 | -17.95 | -0.5 | -516.67 | -4.17 | 0.38 | 0.0 | 5.56 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -0.82 | -510.0 | -264.0 | -0.92 | 37.84 | 75.34 | 0.34 | -69.64 | -90.45 | 0 | 0 | 100.0 | -1.74 | -35.94 | 46.13 | 0.89 | -43.67 | -76.14 | -0.01 | -112.5 | 50.0 | 14.13 | -48.14 | -76.97 | 0.05 | 133.33 | 162.5 | 0.12 | 157.14 | 185.71 | 0.38 | 2.7 | 5.56 | 0 | 0 | 0 | -164.00 | -231.2 | -172.16 |
| 21Q2 (10) | 0.2 | 135.71 | 17.65 | -1.48 | -4.23 | 0.67 | 1.12 | -32.12 | 43.59 | 0 | 0 | 0 | -1.28 | 35.35 | 3.03 | 1.58 | 18.8 | 7.48 | 0.08 | 180.0 | 0 | 27.24 | 10.81 | 10.08 | -0.15 | 44.44 | -200.0 | -0.21 | 25.0 | -320.0 | 0.37 | -2.63 | -2.63 | 0 | 0 | 0 | 125.00 | 122.32 | 142.65 |
| 21Q1 (9) | -0.56 | -324.0 | -293.1 | -1.42 | -115.15 | -14100.0 | 1.65 | 277.42 | 236.73 | 0 | 100.0 | 100.0 | -1.98 | -382.93 | -807.14 | 1.33 | 95.59 | 1562.5 | -0.1 | -433.33 | 0 | 24.58 | 73.17 | 1504.11 | -0.27 | 30.77 | -42.11 | -0.28 | 41.67 | -180.0 | 0.38 | 5.56 | -2.56 | 0 | 0 | 0 | -560.00 | 0 | -660.0 |
| 20Q4 (8) | 0.25 | -50.0 | 400.0 | -0.66 | 82.31 | -842.86 | -0.93 | -126.12 | -8.14 | -0.02 | 71.43 | 0 | -0.41 | 87.31 | -1950.0 | 0.68 | -81.77 | 750.0 | 0.03 | 250.0 | 400.0 | 14.20 | -76.86 | 915.03 | -0.39 | -387.5 | -387.5 | -0.48 | -242.86 | -128.57 | 0.36 | 0.0 | -2.7 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 0.5 | 194.12 | 100.0 | -3.73 | -150.34 | -790.74 | 3.56 | 356.41 | 2194.12 | -0.07 | 0 | -600.0 | -3.23 | -144.7 | -508.86 | 3.73 | 153.74 | 18550.0 | -0.02 | 0 | 0 | 61.35 | 147.9 | 17077.63 | -0.08 | -60.0 | 65.22 | -0.14 | -180.0 | 36.36 | 0.36 | -5.26 | -2.7 | 0 | 0 | 0 | 227.27 | 341.18 | 36.36 |
| 20Q2 (6) | 0.17 | -41.38 | -45.16 | -1.49 | -14800.0 | -7550.0 | 0.78 | 59.18 | 750.0 | 0 | 100.0 | 0 | -1.32 | -571.43 | -500.0 | 1.47 | 1737.5 | 7250.0 | 0 | 0 | -100.0 | 24.75 | 1514.77 | 6111.62 | -0.05 | 73.68 | 86.84 | -0.05 | 50.0 | 85.29 | 0.38 | -2.56 | 15.15 | 0 | 0 | 0 | 51.52 | -48.48 | 0 |
| 20Q1 (5) | 0.29 | 480.0 | 231.82 | -0.01 | 85.71 | 98.31 | 0.49 | 156.98 | 476.92 | -0.01 | 0 | -150.0 | 0.28 | 1500.0 | 134.57 | 0.08 | 0.0 | -38.46 | 0 | 100.0 | -100.0 | 1.53 | 9.58 | -49.66 | -0.19 | -137.5 | 73.24 | -0.1 | 52.38 | 86.84 | 0.39 | 5.41 | 34.48 | 0 | 0 | -100.0 | 100.00 | 220.0 | 0 |
| 19Q4 (4) | 0.05 | -80.0 | 0.0 | -0.07 | -112.96 | 0.0 | -0.86 | -405.88 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | -102.53 | 0.0 | 0.08 | 300.0 | 0.0 | -0.01 | 0 | 0.0 | 1.40 | 291.61 | 0.0 | -0.08 | 65.22 | 0.0 | -0.21 | 4.55 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 31.25 | -81.25 | 0.0 |
| 19Q3 (3) | 0.25 | -19.35 | 0.0 | 0.54 | 2600.0 | 0.0 | -0.17 | -41.67 | 0.0 | -0.01 | 0 | 0.0 | 0.79 | 139.39 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.36 | -10.36 | 0.0 | -0.23 | 39.47 | 0.0 | -0.22 | 35.29 | 0.0 | 0.37 | 12.12 | 0.0 | 0 | 0 | 0.0 | 166.67 | 0 | 0.0 |
| 19Q2 (2) | 0.31 | 240.91 | 0.0 | 0.02 | 103.39 | 0.0 | -0.12 | 7.69 | 0.0 | 0 | -100.0 | 0.0 | 0.33 | 140.74 | 0.0 | 0.02 | -84.62 | 0.0 | 0.01 | -83.33 | 0.0 | 0.40 | -86.91 | 0.0 | -0.38 | 46.48 | 0.0 | -0.34 | 55.26 | 0.0 | 0.33 | 13.79 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.22 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | -0.71 | 0.0 | 0.0 | -0.76 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
