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) | 2.53 | -34.79 | 0.12 | 0 | -1.46 | 0 | 0.09 | -70.0 | 2.65 | -31.35 | 0.23 | 64.29 | 0 | 0 | 1.35 | 107.18 | 0.76 | -54.49 | 2.03 | -18.47 | 0.39 | -15.22 | 0.01 | 0.0 | 104.12 | -20.57 |
| 2022 (9) | 3.88 | 0 | -0.02 | 0 | -0.69 | 0 | 0.3 | 0 | 3.86 | 0 | 0.14 | 40.0 | 0.02 | 0 | 0.65 | 22.06 | 1.67 | 339.47 | 2.49 | 207.41 | 0.46 | -9.8 | 0.01 | 0.0 | 131.08 | 0 |
| 2021 (8) | -1.04 | 0 | -0.02 | 0 | -0.06 | 0 | -0.23 | 0 | -1.06 | 0 | 0.1 | -79.17 | -0.02 | 0 | 0.53 | -83.35 | 0.38 | 100.0 | 0.81 | 97.56 | 0.51 | -8.93 | 0.01 | 0.0 | -78.20 | 0 |
| 2020 (7) | 3.41 | 731.71 | -0.21 | 0 | -0.51 | 0 | 0.05 | 25.0 | 3.2 | 0 | 0.48 | -11.11 | 0.02 | 0 | 3.20 | 18.79 | 0.19 | -86.33 | 0.41 | -73.38 | 0.56 | -8.2 | 0.01 | 0 | 347.96 | 1724.66 |
| 2019 (6) | 0.41 | -79.8 | -0.59 | 0 | -0.31 | 0 | 0.04 | 0 | -0.18 | 0 | 0.54 | -12.9 | 0 | 0 | 2.69 | -12.77 | 1.39 | -14.72 | 1.54 | -15.85 | 0.61 | -17.57 | 0 | 0 | 19.07 | -75.86 |
| 2018 (5) | 2.03 | -26.98 | -0.62 | 0 | -1.65 | 0 | -0.05 | 0 | 1.41 | -40.76 | 0.62 | 34.78 | 0.01 | -85.71 | 3.09 | 43.17 | 1.63 | -3.55 | 1.83 | 39.69 | 0.74 | 2.78 | 0 | 0 | 78.99 | -42.32 |
| 2017 (4) | 2.78 | 14.88 | -0.4 | 0 | -0.63 | 0 | 0.2 | 0 | 2.38 | -2.46 | 0.46 | 4500.0 | 0.07 | 133.33 | 2.16 | 4312.46 | 1.69 | -6.11 | 1.31 | -18.12 | 0.72 | -7.69 | 0 | 0 | 136.95 | 34.68 |
| 2016 (3) | 2.42 | 77.94 | 0.02 | 0 | -2.14 | 0 | -0.17 | 0 | 2.44 | 79.41 | 0.01 | -66.67 | 0.03 | 0 | 0.05 | -68.67 | 1.8 | 125.0 | 1.6 | 158.06 | 0.78 | -13.33 | 0 | 0 | 101.68 | 13.64 |
| 2015 (2) | 1.36 | 28.3 | 0 | 0 | -0.57 | 0 | 0 | 0 | 1.36 | 0 | 0.03 | -97.22 | -0.07 | 0 | 0.16 | -96.96 | 0.8 | 37.93 | 0.62 | -53.73 | 0.9 | -29.69 | 0 | 0 | 89.47 | 121.15 |
| 2014 (1) | 1.06 | 0 | -2.99 | 0 | 0.15 | 0 | -0.15 | 0 | -1.93 | 0 | 1.08 | 111.76 | -0.63 | 0 | 5.13 | 71.2 | 0.58 | 0 | 1.34 | 0 | 1.28 | -5.19 | 0 | 0 | 40.46 | 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) | 1.12 | 107.41 | -6.67 | -0.06 | -120.69 | 0 | -0.11 | 91.13 | 38.89 | 0.04 | -50.0 | 300.0 | 1.06 | 27.71 | -11.67 | 0.07 | 16.67 | 600.0 | 0.01 | 0 | -50.0 | 2.10 | 48.45 | 929.04 | -0.05 | -118.52 | -113.16 | 0.32 | -50.0 | -36.0 | 0.1 | 11.11 | -9.09 | 0 | 0 | 0 | 266.67 | 260.49 | 35.56 |
| 23Q3 (19) | 0.54 | -34.94 | -54.24 | 0.29 | 1550.0 | 70.59 | -1.24 | -1450.0 | -158.33 | 0.08 | 188.89 | 60.0 | 0.83 | 2.47 | -38.52 | 0.06 | 100.0 | 20.0 | 0 | -100.0 | -100.0 | 1.41 | 132.0 | 60.38 | 0.27 | -18.18 | -48.08 | 0.64 | -20.99 | -20.99 | 0.09 | -10.0 | -18.18 | 0 | 0 | 0 | 73.97 | -18.9 | -42.33 |
| 23Q2 (18) | 0.83 | 1975.0 | -39.42 | -0.02 | 77.78 | 87.5 | -0.08 | -100.0 | -166.67 | -0.09 | -228.57 | -164.29 | 0.81 | 1720.0 | -33.06 | 0.03 | -57.14 | -50.0 | 0.01 | 150.0 | 0 | 0.61 | -60.27 | -42.9 | 0.33 | 50.0 | -26.67 | 0.81 | 211.54 | 9.46 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | 91.21 | 743.68 | -42.74 |
| 23Q1 (17) | 0.04 | -96.67 | -69.23 | -0.09 | 0 | -200.0 | -0.04 | 77.78 | -300.0 | 0.07 | 600.0 | -30.0 | -0.05 | -104.17 | -150.0 | 0.07 | 600.0 | 250.0 | -0.02 | -200.0 | -100.0 | 1.53 | 652.08 | 307.44 | 0.22 | -42.11 | -29.03 | 0.26 | -48.0 | -40.91 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 10.81 | -94.5 | -53.43 |
| 22Q4 (16) | 1.2 | 1.69 | 328.57 | 0 | -100.0 | 100.0 | -0.18 | 62.5 | -460.0 | 0.01 | -80.0 | -90.91 | 1.2 | -11.11 | 421.74 | 0.01 | -80.0 | -75.0 | 0.02 | 100.0 | 100.0 | 0.20 | -76.86 | -71.13 | 0.38 | -26.92 | 123.53 | 0.5 | -38.27 | 177.78 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 196.72 | 53.38 | 117.8 |
| 22Q3 (15) | 1.18 | -13.87 | 211.32 | 0.17 | 206.25 | 88.89 | -0.48 | -1500.0 | 0 | 0.05 | -64.29 | 171.43 | 1.35 | 11.57 | 239.18 | 0.05 | -16.67 | 150.0 | 0.01 | 0 | 0 | 0.88 | -17.4 | 128.43 | 0.52 | 15.56 | 160.0 | 0.81 | 9.46 | 145.45 | 0.11 | -8.33 | -15.38 | 0 | 0 | 0 | 128.26 | -19.49 | 155.66 |
| 22Q2 (14) | 1.37 | 953.85 | 4666.67 | -0.16 | -433.33 | -433.33 | -0.03 | -200.0 | 0 | 0.14 | 40.0 | 150.0 | 1.21 | 1110.0 | 2116.67 | 0.06 | 200.0 | 200.0 | 0 | 100.0 | 0 | 1.07 | 183.48 | 129.13 | 0.45 | 45.16 | 1400.0 | 0.74 | 68.18 | 289.47 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 159.30 | 586.23 | 1799.22 |
| 22Q1 (13) | 0.13 | -53.57 | 156.52 | -0.03 | 40.0 | 0.0 | -0.01 | -120.0 | 90.0 | 0.1 | -9.09 | 900.0 | 0.1 | -56.52 | 138.46 | 0.02 | -50.0 | 0.0 | -0.01 | -200.0 | 66.67 | 0.38 | -46.71 | -31.77 | 0.31 | 82.35 | 1650.0 | 0.44 | 144.44 | 300.0 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 23.21 | -74.3 | 124.22 |
| 21Q4 (12) | 0.28 | 126.42 | -83.23 | -0.05 | -155.56 | -129.41 | 0.05 | 0 | 133.33 | 0.11 | 257.14 | 222.22 | 0.23 | 123.71 | -87.5 | 0.04 | 100.0 | -33.33 | 0.01 | 0 | -66.67 | 0.71 | 83.07 | -59.32 | 0.17 | -15.0 | 288.89 | 0.18 | -45.45 | 238.46 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 90.32 | 139.2 | -99.46 |
| 21Q3 (11) | -1.06 | -3433.33 | -45.21 | 0.09 | 400.0 | 126.47 | 0 | 0 | 100.0 | -0.07 | 75.0 | -240.0 | -0.97 | -1516.67 | 9.35 | 0.02 | 0.0 | -94.59 | 0 | 0 | -100.0 | 0.39 | -17.15 | -96.24 | 0.2 | 566.67 | 300.0 | 0.33 | 73.68 | 3200.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | -230.43 | -2357.97 | 52.65 |
| 21Q2 (10) | -0.03 | 86.96 | -101.53 | -0.03 | 0.0 | 0 | 0 | 100.0 | 100.0 | -0.28 | -2900.0 | 0 | -0.06 | 76.92 | -103.06 | 0.02 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 0.47 | -15.58 | -6.28 | 0.03 | 250.0 | -72.73 | 0.19 | 72.73 | -38.71 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | -9.38 | 90.22 | -102.15 |
| 21Q1 (9) | -0.23 | -113.77 | -145.1 | -0.03 | -117.65 | 25.0 | -0.1 | 33.33 | -900.0 | 0.01 | 111.11 | -88.89 | -0.26 | -114.13 | -155.32 | 0.02 | -66.67 | -50.0 | -0.03 | -200.0 | 0.0 | 0.55 | -68.23 | -46.14 | -0.02 | 77.78 | -116.67 | 0.11 | 184.62 | -47.62 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | -95.83 | -100.57 | -165.77 |
| 20Q4 (8) | 1.67 | 328.77 | 322.67 | 0.17 | 150.0 | 440.0 | -0.15 | 21.05 | 0 | -0.09 | -280.0 | -12.5 | 1.84 | 271.96 | 330.0 | 0.06 | -83.78 | -14.29 | 0.03 | 200.0 | -40.0 | 1.73 | -83.08 | 8.75 | -0.09 | -280.0 | -127.27 | -0.13 | -1400.0 | -150.0 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 16700.00 | 3531.51 | 9229.33 |
| 20Q3 (7) | -0.73 | -137.24 | -172.28 | -0.34 | 0 | -61.9 | -0.19 | -18.75 | -1800.0 | 0.05 | 0 | 66.67 | -1.07 | -154.59 | -233.75 | 0.37 | 1750.0 | 94.74 | 0.01 | 0.0 | 200.0 | 10.25 | 1965.24 | 188.06 | 0.05 | -54.55 | -88.37 | 0.01 | -96.77 | -98.33 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | -486.67 | -211.73 | -461.39 |
| 20Q2 (6) | 1.96 | 284.31 | 1052.94 | 0 | 100.0 | 100.0 | -0.16 | -1500.0 | 0 | 0 | -100.0 | -100.0 | 1.96 | 317.02 | 19700.0 | 0.02 | -50.0 | -89.47 | 0.01 | 133.33 | 0 | 0.50 | -51.49 | -85.14 | 0.11 | -8.33 | -71.05 | 0.31 | 47.62 | -35.42 | 0.14 | 0.0 | -12.5 | 0 | 0 | 0 | 435.56 | 198.91 | 1539.74 |
| 20Q1 (5) | 0.51 | 168.0 | 2650.0 | -0.04 | 20.0 | 75.0 | -0.01 | 0 | 96.67 | 0.09 | 212.5 | 80.0 | 0.47 | 158.75 | 361.11 | 0.04 | -42.86 | -55.56 | -0.03 | -160.0 | 40.0 | 1.02 | -35.84 | -47.26 | 0.12 | -63.64 | -52.0 | 0.21 | -19.23 | 5.0 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | 145.71 | 179.66 | 2650.0 |
| 19Q4 (4) | -0.75 | -174.26 | 0.0 | -0.05 | 76.19 | 0.0 | 0 | 100.0 | 0.0 | -0.08 | -366.67 | 0.0 | -0.8 | -200.0 | 0.0 | 0.07 | -63.16 | 0.0 | 0.05 | 600.0 | 0.0 | 1.59 | -55.19 | 0.0 | 0.33 | -23.26 | 0.0 | 0.26 | -56.67 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | -182.93 | -235.84 | 0.0 |
| 19Q3 (3) | 1.01 | 494.12 | 0.0 | -0.21 | -16.67 | 0.0 | -0.01 | 0 | 0.0 | 0.03 | -25.0 | 0.0 | 0.8 | 8100.0 | 0.0 | 0.19 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 3.56 | 6.55 | 0.0 | 0.43 | 13.16 | 0.0 | 0.6 | 25.0 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 134.67 | 406.98 | 0.0 |
| 19Q2 (2) | 0.17 | 950.0 | 0.0 | -0.18 | -12.5 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | -20.0 | 0.0 | -0.01 | 94.44 | 0.0 | 0.19 | 111.11 | 0.0 | 0 | 100.0 | 0.0 | 3.34 | 72.15 | 0.0 | 0.38 | 52.0 | 0.0 | 0.48 | 140.0 | 0.0 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0.0 | 26.56 | 564.84 | 0.0 |
| 19Q1 (1) | -0.02 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -5.71 | 0.0 | 0.0 |
