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) | 5.84 | -1.85 | -1.09 | 0 | -3.88 | 0 | 0.67 | 0 | 4.75 | 1.06 | 0.9 | 25.0 | 0 | 0 | 3.92 | 23.48 | 5.59 | 1.08 | 4.81 | 3.66 | 1.25 | -0.79 | 0.29 | 16.0 | 91.97 | -4.94 |
| 2022 (9) | 5.95 | 1.19 | -1.25 | 0 | -3.23 | 0 | -5.28 | 0 | 4.7 | 69.68 | 0.72 | -33.94 | 0 | 0 | 3.17 | -34.96 | 5.53 | 7.17 | 4.64 | 8.92 | 1.26 | 11.5 | 0.25 | 31.58 | 96.75 | -8.19 |
| 2021 (8) | 5.88 | -8.7 | -3.11 | 0 | -2.84 | 0 | 4.41 | 369.15 | 2.77 | -40.04 | 1.09 | 0.0 | 0 | 0 | 4.88 | -15.0 | 5.16 | 22.57 | 4.26 | 26.41 | 1.13 | 16.49 | 0.19 | -5.0 | 105.38 | -25.71 |
| 2020 (7) | 6.44 | 84.53 | -1.82 | 0 | -2.7 | 0 | 0.94 | 3033.33 | 4.62 | 218.62 | 1.09 | 34.57 | 0 | 0 | 5.74 | 22.24 | 4.21 | 19.94 | 3.37 | 15.02 | 0.97 | 0.0 | 0.2 | 11.11 | 141.85 | 65.83 |
| 2019 (6) | 3.49 | 21.18 | -2.04 | 0 | -2.52 | 0 | 0.03 | 0 | 1.45 | -38.03 | 0.81 | -46.71 | 0 | 0 | 4.70 | -51.07 | 3.51 | 4.46 | 2.93 | 4.64 | 0.97 | 46.97 | 0.18 | 38.46 | 85.54 | 6.63 |
| 2018 (5) | 2.88 | 0.0 | -0.54 | 0 | -2.22 | 0 | -0.01 | 0 | 2.34 | 249.25 | 1.52 | 237.78 | 0 | 0 | 9.60 | 199.39 | 3.36 | 15.86 | 2.8 | 10.24 | 0.66 | 3.12 | 0.13 | 30.0 | 80.22 | -8.64 |
| 2017 (4) | 2.88 | 54.84 | -2.21 | 0 | -1.81 | 0 | -0.01 | 0 | 0.67 | -82.69 | 0.45 | -15.09 | 0 | 0 | 3.21 | -24.53 | 2.9 | 21.34 | 2.54 | 23.3 | 0.64 | -3.03 | 0.1 | -23.08 | 87.80 | 34.54 |
| 2016 (3) | 1.86 | 1.64 | 2.01 | 0 | -1.82 | 0 | 0.04 | 0 | 3.87 | 0 | 0.53 | -63.19 | 0 | 0 | 4.25 | -61.25 | 2.39 | 13.81 | 2.06 | 11.35 | 0.66 | 15.79 | 0.13 | 8.33 | 65.26 | -9.42 |
| 2015 (2) | 1.83 | -66.42 | -2.83 | 0 | -1.7 | 0 | 0 | 0 | -1.0 | 0 | 1.44 | 476.0 | 0 | 0 | 10.96 | 490.47 | 2.1 | -3.67 | 1.85 | -6.09 | 0.57 | -6.56 | 0.12 | -36.84 | 72.05 | -63.38 |
| 2014 (1) | 5.45 | -2.85 | 1.28 | 0 | -1.65 | 0 | -0.01 | 0 | 6.73 | 145.62 | 0.25 | -7.41 | 0 | 0 | 1.86 | 6.55 | 2.18 | -4.8 | 1.97 | 1.55 | 0.61 | -6.15 | 0.19 | 0.0 | 196.75 | -2.5 |
| 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) | 1.74 | 11.54 | 6.75 | -1.38 | -155.42 | -305.88 | -0.03 | 99.21 | 0.0 | -0.71 | -157.72 | -1083.33 | 0.36 | -91.11 | -72.09 | 0.24 | 140.0 | 500.0 | 0 | 0 | 0 | 3.42 | 86.32 | 443.59 | 1.14 | -24.5 | 42.5 | 1.01 | -21.71 | 55.38 | 0.31 | -3.12 | -3.12 | 0.07 | 0.0 | 0.0 | 125.18 | 34.81 | -20.13 |
| 23Q3 (19) | 1.56 | 126.09 | 16.42 | 2.49 | 211.66 | 1560.0 | -3.78 | -12500.0 | -21.15 | 1.23 | 720.0 | 4000.0 | 4.05 | 362.99 | 171.81 | 0.1 | 433.33 | -70.59 | 0 | 0 | 0 | 1.83 | 416.21 | -72.1 | 1.51 | -5.62 | 17.97 | 1.29 | -9.15 | 15.18 | 0.32 | 3.23 | 0.0 | 0.07 | -12.5 | 16.67 | 92.86 | 143.58 | 3.94 |
| 23Q2 (18) | 0.69 | -62.3 | -28.87 | -2.23 | -7533.33 | -913.64 | -0.03 | 0.0 | 25.0 | 0.15 | 0 | 105.17 | -1.54 | -182.8 | -305.33 | -0.03 | -105.0 | -118.75 | 0 | 0 | 0 | -0.58 | -105.15 | -119.19 | 1.6 | 19.4 | 16.79 | 1.42 | 30.28 | 23.48 | 0.31 | 0.0 | 0.0 | 0.08 | 14.29 | 33.33 | 38.12 | -69.38 | -40.26 |
| 23Q1 (17) | 1.83 | 12.27 | -8.96 | 0.03 | 108.82 | 103.57 | -0.03 | 0.0 | 25.0 | 0 | 100.0 | 100.0 | 1.86 | 44.19 | 58.97 | 0.6 | 1100.0 | 114.29 | 0 | 0 | 0 | 11.26 | 1231.33 | 149.26 | 1.34 | 67.5 | -35.89 | 1.09 | 67.69 | -36.63 | 0.31 | -3.12 | 0.0 | 0.07 | 0.0 | 16.67 | 124.49 | -20.57 | 29.44 |
| 22Q4 (16) | 1.63 | 21.64 | -36.82 | -0.34 | -326.67 | 42.37 | -0.03 | 99.04 | 25.0 | -0.06 | -300.0 | -101.13 | 1.29 | -13.42 | -35.18 | -0.06 | -117.65 | -121.43 | 0 | 0 | 0 | -1.00 | -115.13 | -125.05 | 0.8 | -37.5 | -39.85 | 0.65 | -41.96 | -42.48 | 0.32 | 0.0 | 6.67 | 0.07 | 16.67 | 16.67 | 156.73 | 75.44 | -9.48 |
| 22Q3 (15) | 1.34 | 38.14 | 332.26 | 0.15 | 168.18 | 146.88 | -3.12 | -7700.0 | -14.29 | 0.03 | 101.03 | 50.0 | 1.49 | 98.67 | 15000.0 | 0.34 | 112.5 | -32.0 | 0 | 0 | 0 | 6.58 | 117.43 | -33.45 | 1.28 | -6.57 | 16.36 | 1.12 | -2.61 | 21.74 | 0.32 | 3.23 | 10.34 | 0.06 | 0.0 | 50.0 | 89.33 | 39.99 | 260.22 |
| 22Q2 (14) | 0.97 | -51.74 | -43.27 | -0.22 | 73.81 | -246.67 | -0.04 | 0.0 | 0.0 | -2.9 | -22.88 | -9566.67 | 0.75 | -35.9 | -59.68 | 0.16 | -42.86 | 1700.0 | 0 | 0 | 0 | 3.02 | -33.03 | 1566.92 | 1.37 | -34.45 | 15.13 | 1.15 | -33.14 | 19.79 | 0.31 | 0.0 | 14.81 | 0.06 | 0.0 | 50.0 | 63.82 | -33.64 | -52.6 |
| 22Q1 (13) | 2.01 | -22.09 | 57.03 | -0.84 | -42.37 | 64.26 | -0.04 | 0.0 | -33.33 | -2.36 | -144.44 | -165.17 | 1.17 | -41.21 | 209.35 | 0.28 | 0.0 | -12.5 | 0 | 0 | 0 | 4.52 | 13.71 | -24.07 | 2.09 | 57.14 | 35.71 | 1.72 | 52.21 | 38.71 | 0.31 | 3.33 | 19.23 | 0.06 | 0.0 | 20.0 | 96.17 | -44.46 | 16.46 |
| 21Q4 (12) | 2.58 | 732.26 | 2.38 | -0.59 | -84.38 | 23.38 | -0.04 | 98.53 | -100.0 | 5.31 | 26450.0 | 255.26 | 1.99 | 20000.0 | 13.71 | 0.28 | -44.0 | 3.7 | 0 | 0 | 0 | 3.97 | -59.81 | -23.22 | 1.33 | 20.91 | 35.71 | 1.13 | 22.83 | 41.25 | 0.3 | 3.45 | 20.0 | 0.06 | 50.0 | 20.0 | 173.15 | 598.2 | -24.42 |
| 21Q3 (11) | 0.31 | -81.87 | -70.75 | -0.32 | -313.33 | -126.89 | -2.73 | -6725.0 | -2.63 | 0.02 | 166.67 | -99.54 | -0.01 | -100.54 | -100.44 | 0.5 | 5100.0 | 525.0 | 0 | 0 | 0 | 9.88 | 4892.49 | 570.7 | 1.1 | -7.56 | -32.52 | 0.92 | -4.17 | -30.83 | 0.29 | 7.41 | 20.83 | 0.04 | 0.0 | -20.0 | 24.80 | -81.58 | -62.1 |
| 21Q2 (10) | 1.71 | 33.59 | 101.18 | 0.15 | 106.38 | 119.23 | -0.04 | -33.33 | 0 | -0.03 | 96.63 | -400.0 | 1.86 | 273.83 | 2557.14 | -0.01 | -103.12 | -101.49 | 0 | 0 | 0 | -0.21 | -103.47 | -101.34 | 1.19 | -22.73 | 46.91 | 0.96 | -22.58 | 39.13 | 0.27 | 3.85 | 8.0 | 0.04 | -20.0 | -33.33 | 134.65 | 63.05 | 58.41 |
| 21Q1 (9) | 1.28 | -49.21 | -36.32 | -2.35 | -205.19 | -60.96 | -0.03 | -50.0 | -200.0 | -0.89 | 73.98 | 0 | -1.07 | -161.14 | -294.55 | 0.32 | 18.52 | 357.14 | 0 | 0 | 0 | 5.95 | 14.99 | 238.18 | 1.54 | 57.14 | 97.44 | 1.24 | 55.0 | 129.63 | 0.26 | 4.0 | 8.33 | 0.05 | 0.0 | 0.0 | 82.58 | -63.95 | -65.9 |
| 20Q4 (8) | 2.52 | 137.74 | 414.29 | -0.77 | -164.71 | 67.23 | -0.02 | 99.25 | 0 | -3.42 | -178.62 | 0 | 1.75 | -22.22 | 194.09 | 0.27 | 237.5 | 2800.0 | 0 | 0 | 0 | 5.17 | 251.08 | 2944.83 | 0.98 | -39.88 | 1.03 | 0.8 | -39.85 | 3.9 | 0.25 | 4.17 | 4.17 | 0.05 | 0.0 | 0.0 | 229.09 | 250.12 | 395.58 |
| 20Q3 (7) | 1.06 | 24.71 | 8.16 | 1.19 | 252.56 | 54.55 | -2.66 | 0 | -6.4 | 4.35 | 43400.0 | 0 | 2.25 | 3114.29 | 28.57 | 0.08 | -88.06 | -52.94 | 0 | 0 | 0 | 1.47 | -90.39 | -64.64 | 1.63 | 101.23 | 94.05 | 1.33 | 92.75 | 87.32 | 0.24 | -4.0 | -4.0 | 0.05 | -16.67 | 25.0 | 65.43 | -23.02 | -33.23 |
| 20Q2 (6) | 0.85 | -57.71 | -32.0 | -0.78 | 46.58 | -160.0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0 | 0.07 | -87.27 | -92.63 | 0.67 | 857.14 | 179.17 | 0 | 0 | -100.0 | 15.33 | 771.72 | 156.17 | 0.81 | 3.85 | -21.36 | 0.69 | 27.78 | -20.69 | 0.25 | 4.17 | 4.17 | 0.06 | 20.0 | 50.0 | 85.00 | -64.9 | -21.8 |
| 20Q1 (5) | 2.01 | 310.2 | 161.04 | -1.46 | 37.87 | -812.5 | -0.01 | 0 | 0 | 0 | 0 | -100.0 | 0.55 | 129.57 | -9.84 | 0.07 | 800.0 | -82.5 | 0 | 0 | 100.0 | 1.76 | 1067.34 | -83.82 | 0.78 | -19.59 | 16.42 | 0.54 | -29.87 | -8.47 | 0.24 | 0.0 | 0.0 | 0.05 | 0.0 | 25.0 | 242.17 | 423.88 | 173.62 |
| 19Q4 (4) | 0.49 | -50.0 | 0.0 | -2.35 | -405.19 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -1.86 | -206.29 | 0.0 | -0.01 | -105.88 | 0.0 | 0 | 0 | 0.0 | -0.18 | -104.36 | 0.0 | 0.97 | 15.48 | 0.0 | 0.77 | 8.45 | 0.0 | 0.24 | -4.0 | 0.0 | 0.05 | 25.0 | 0.0 | 46.23 | -52.83 | 0.0 |
| 19Q3 (3) | 0.98 | -21.6 | 0.0 | 0.77 | 356.67 | 0.0 | -2.5 | -12400.0 | 0.0 | 0 | 0 | 0.0 | 1.75 | 84.21 | 0.0 | 0.17 | -29.17 | 0.0 | 0 | -100.0 | 0.0 | 4.17 | -30.38 | 0.0 | 0.84 | -18.45 | 0.0 | 0.71 | -18.39 | 0.0 | 0.25 | 4.17 | 0.0 | 0.04 | 0.0 | 0.0 | 98.00 | -9.84 | 0.0 |
| 19Q2 (2) | 1.25 | 62.34 | 0.0 | -0.3 | -87.5 | 0.0 | -0.02 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.95 | 55.74 | 0.0 | 0.24 | -40.0 | 0.0 | 0.02 | 200.0 | 0.0 | 5.99 | -44.94 | 0.0 | 1.03 | 53.73 | 0.0 | 0.87 | 47.46 | 0.0 | 0.24 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 108.70 | 22.81 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 10.87 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 88.51 | 0.0 | 0.0 |
