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) | -0.36 | 0 | 1.15 | 0 | -0.7 | 0 | 0 | 0 | 0.79 | -20.2 | 0.15 | 7.14 | -0.01 | 0 | 4.95 | 108.63 | -1.45 | 0 | -1.42 | 0 | 0.51 | -8.93 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 1.6 | 122.22 | -0.61 | 0 | -1.05 | 0 | 0 | 0 | 0.99 | -38.12 | 0.14 | -74.55 | 0 | 0 | 2.37 | -67.64 | 0.14 | -88.52 | 0.28 | -72.82 | 0.56 | 9.8 | 0 | 0 | 190.48 | 310.05 |
| 2021 (8) | 0.72 | -56.89 | 0.88 | 0 | -1.05 | 0 | 0 | 0 | 1.6 | 131.88 | 0.55 | -35.29 | 0 | 0 | 7.33 | -35.73 | 1.22 | -14.08 | 1.03 | -9.65 | 0.51 | 30.77 | 0.01 | 0.0 | 46.45 | -57.16 |
| 2020 (7) | 1.67 | -1.18 | -0.98 | 0 | -1.05 | 0 | 0 | 0 | 0.69 | -48.51 | 0.85 | 16.44 | 0 | 0 | 11.41 | 37.23 | 1.42 | -26.8 | 1.14 | -25.49 | 0.39 | -7.14 | 0.01 | 0.0 | 108.44 | 25.77 |
| 2019 (6) | 1.69 | 43.22 | -0.35 | 0 | -0.91 | 0 | 0 | 0 | 1.34 | 42.55 | 0.73 | 630.0 | 0 | 0 | 8.31 | 511.94 | 1.94 | 86.54 | 1.53 | 70.0 | 0.42 | 5.0 | 0.01 | 0.0 | 86.22 | -4.28 |
| 2018 (5) | 1.18 | -71.57 | -0.24 | 0 | -1.33 | 0 | 0 | 0 | 0.94 | 56.67 | 0.1 | -73.68 | 0 | 0 | 1.36 | -69.75 | 1.04 | -46.67 | 0.9 | -38.36 | 0.4 | -4.76 | 0.01 | 0.0 | 90.08 | -58.98 |
| 2017 (4) | 4.15 | 425.32 | -3.55 | 0 | -0.7 | 0 | 0 | 0 | 0.6 | 0 | 0.38 | -5.0 | 0 | 0 | 4.49 | -8.48 | 1.95 | 30.0 | 1.46 | 26.96 | 0.42 | 5.0 | 0.01 | 0 | 219.58 | 330.82 |
| 2016 (3) | 0.79 | 31.67 | -1.24 | 0 | -1.4 | 0 | 0 | 0 | -0.45 | 0 | 0.4 | -44.44 | 0 | 0 | 4.91 | -32.79 | 1.5 | -35.06 | 1.15 | -39.15 | 0.4 | 29.03 | 0 | 0 | 50.97 | 86.88 |
| 2015 (2) | 0.6 | -73.68 | -0.65 | 0 | -1.4 | 0 | 0 | 0 | -0.05 | 0 | 0.72 | 414.29 | 0 | 0 | 7.30 | 442.45 | 2.31 | -1.7 | 1.89 | -6.44 | 0.31 | -11.43 | 0 | 0 | 27.27 | -71.53 |
| 2014 (1) | 2.28 | 10.14 | -0.14 | 0 | -1.13 | 0 | 0 | 0 | 2.14 | 9.18 | 0.14 | 16.67 | 0 | 0 | 1.35 | 11.84 | 2.35 | 26.34 | 2.02 | 34.67 | 0.35 | -16.67 | 0.01 | -50.0 | 95.80 | -10.22 |
| 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) | -0.15 | -25.0 | -139.47 | 0.83 | 56.6 | 297.62 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.68 | 65.85 | 1800.0 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 3.39 | -42.37 | 310.17 | -0.43 | -10.26 | -2050.0 | -0.65 | -124.14 | -1525.0 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -0.12 | -71.43 | -175.0 | 0.53 | 1160.0 | 239.47 | -0.7 | 0 | 33.33 | 0 | 0 | 0 | 0.41 | 441.67 | 286.36 | 0.04 | 0.0 | 33.33 | 0 | 100.0 | 0 | 5.88 | 14.71 | 205.88 | -0.39 | 7.14 | -1400.0 | -0.29 | 9.38 | -390.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -0.07 | -600.0 | -116.28 | -0.05 | 66.67 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.12 | 25.0 | -130.77 | 0.04 | -33.33 | 0.0 | -0.01 | 0 | 0 | 5.13 | -16.24 | 84.62 | -0.42 | -100.0 | -600.0 | -0.32 | -100.0 | -3300.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.01 | -102.63 | -101.56 | -0.15 | 64.29 | -165.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.16 | -300.0 | -118.39 | 0.06 | 500.0 | 0.0 | 0 | 0 | 100.0 | 6.12 | 640.82 | 72.45 | -0.21 | -950.0 | -210.53 | -0.16 | -300.0 | -176.19 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 0.38 | 137.5 | 15.15 | -0.42 | -10.53 | -400.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.04 | 81.82 | -108.51 | 0.01 | -66.67 | -93.33 | 0 | 0 | 100.0 | 0.83 | -57.02 | -88.65 | -0.02 | -166.67 | -105.0 | -0.04 | -140.0 | -112.12 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 380.00 | 470.0 | 441.21 |
| 22Q3 (15) | 0.16 | -62.79 | 23.08 | -0.38 | -850.0 | -146.34 | -1.05 | 0 | 0.0 | 0 | 0 | 0 | -0.22 | -156.41 | -123.16 | 0.03 | -25.0 | -78.57 | 0 | 0 | -100.0 | 1.92 | -30.77 | -71.98 | 0.03 | 150.0 | -91.43 | 0.1 | 900.0 | -65.52 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 66.67 | -76.74 | 115.38 |
| 22Q2 (14) | 0.43 | -32.81 | 458.33 | -0.04 | -117.39 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | -55.17 | 239.29 | 0.04 | -33.33 | -75.0 | 0 | 100.0 | 0 | 2.78 | -21.76 | -69.1 | -0.06 | -131.58 | -118.75 | 0.01 | -95.24 | -96.55 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 286.67 | 56.77 | 1103.33 |
| 22Q1 (13) | 0.64 | 93.94 | 72.97 | 0.23 | 64.29 | 155.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | 85.11 | 89.13 | 0.06 | -60.0 | -40.0 | -0.01 | 0.0 | 0.0 | 3.55 | -51.24 | -42.84 | 0.19 | -52.5 | 26.67 | 0.21 | -36.36 | 61.54 | 0.14 | 0.0 | 27.27 | 0 | 0 | 0 | 182.86 | 160.43 | 18.61 |
| 21Q4 (12) | 0.33 | 153.85 | 135.71 | 0.14 | -82.93 | 128.57 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.47 | -50.53 | 234.29 | 0.15 | 7.14 | -48.28 | -0.01 | -200.0 | 0 | 7.28 | 6.1 | -53.8 | 0.4 | 14.29 | -18.37 | 0.33 | 13.79 | -13.16 | 0.14 | 7.69 | 40.0 | 0 | 0 | 0 | 70.21 | 126.84 | 140.73 |
| 21Q3 (11) | 0.13 | 208.33 | -80.0 | 0.82 | 612.5 | -1.2 | -1.05 | 0 | 0.0 | 0 | 0 | 0 | 0.95 | 439.29 | -35.81 | 0.14 | -12.5 | -48.15 | 0.01 | 0 | 0 | 6.86 | -23.65 | -55.77 | 0.35 | 9.38 | 25.0 | 0.29 | 0.0 | 38.1 | 0.13 | 0.0 | 30.0 | 0 | 0 | 0 | 30.95 | 208.33 | -85.24 |
| 21Q2 (10) | -0.12 | -132.43 | -148.0 | -0.16 | -277.78 | 83.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.28 | -160.87 | 61.64 | 0.16 | 60.0 | -11.11 | 0 | 100.0 | 0 | 8.99 | 44.72 | -8.61 | 0.32 | 113.33 | 28.0 | 0.29 | 123.08 | 52.63 | 0.13 | 18.18 | 30.0 | 0 | 0 | 0 | -28.57 | -118.53 | -133.14 |
| 21Q1 (9) | 0.37 | 164.29 | -41.27 | 0.09 | 118.37 | 126.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0.46 | 231.43 | 58.62 | 0.1 | -65.52 | 0.0 | -0.01 | 0 | 0 | 6.21 | -60.59 | 26.71 | 0.15 | -69.39 | -63.41 | 0.13 | -65.79 | -63.89 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 154.17 | 428.57 | 10.12 |
| 20Q4 (8) | 0.14 | -78.46 | -80.0 | -0.49 | -159.04 | 25.76 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.35 | -123.65 | -975.0 | 0.29 | 7.41 | -6.45 | 0 | 0 | 0 | 15.76 | 1.57 | 38.8 | 0.49 | 75.0 | -26.87 | 0.38 | 80.95 | -20.83 | 0.1 | 0.0 | -33.33 | 0 | 0 | 0 | 29.17 | -86.09 | -73.75 |
| 20Q3 (7) | 0.65 | 160.0 | 27.45 | 0.83 | 184.69 | 20.29 | -1.05 | 0 | -15.38 | 0 | 0 | 0 | 1.48 | 302.74 | 23.33 | 0.27 | 50.0 | -3.57 | 0 | 0 | 0 | 15.52 | 57.76 | 19.15 | 0.28 | 12.0 | -45.1 | 0.21 | 10.53 | -48.78 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 209.68 | 143.23 | 109.68 |
| 20Q2 (6) | 0.25 | -60.32 | -16.67 | -0.98 | -188.24 | -164.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.73 | -351.72 | -942.86 | 0.18 | 80.0 | 100.0 | 0 | 0 | 0 | 9.84 | 100.66 | 128.42 | 0.25 | -39.02 | -50.98 | 0.19 | -47.22 | -55.81 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 86.21 | -38.42 | 49.43 |
| 20Q1 (5) | 0.63 | -10.0 | 250.0 | -0.34 | 48.48 | -3300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | 625.0 | 70.59 | 0.1 | -67.74 | 100.0 | 0 | 0 | 0 | 4.90 | -56.83 | 77.45 | 0.41 | -38.81 | 70.83 | 0.36 | -25.0 | 80.0 | 0.09 | -40.0 | 0.0 | 0 | 0 | 0 | 140.00 | 26.0 | 125.56 |
| 19Q4 (4) | 0.7 | 37.25 | 0.0 | -0.66 | -195.65 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -96.67 | 0.0 | 0.31 | 10.71 | 0.0 | 0 | 0 | 0.0 | 11.36 | -12.81 | 0.0 | 0.67 | 31.37 | 0.0 | 0.48 | 17.07 | 0.0 | 0.15 | 50.0 | 0.0 | 0 | 0 | 0.0 | 111.11 | 11.11 | 0.0 |
| 19Q3 (3) | 0.51 | 70.0 | 0.0 | 0.69 | 286.49 | 0.0 | -0.91 | 0 | 0.0 | 0 | 0 | 0.0 | 1.2 | 1814.29 | 0.0 | 0.28 | 211.11 | 0.0 | 0 | 0 | 0.0 | 13.02 | 202.43 | 0.0 | 0.51 | 0.0 | 0.0 | 0.41 | -4.65 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 100.00 | 73.33 | 0.0 |
| 19Q2 (2) | 0.3 | 66.67 | 0.0 | -0.37 | -3600.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.07 | -141.18 | 0.0 | 0.09 | 80.0 | 0.0 | 0 | 0 | 0.0 | 4.31 | 55.89 | 0.0 | 0.51 | 112.5 | 0.0 | 0.43 | 115.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 57.69 | -7.05 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 62.07 | 0.0 | 0.0 |
