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) | -0.29 | 0 | -7.73 | 0 | 4.41 | -13.53 | -0.12 | 0 | -8.02 | 0 | 7.1 | 113.21 | -0.51 | 0 | 26.43 | 160.21 | -1.17 | 0 | -0.35 | 0 | 1.72 | 14.67 | 0.1 | 11.11 | -19.73 | 0 |
| 2022 (9) | 5.38 | 165.02 | -3.25 | 0 | 5.1 | -44.69 | -0.15 | 0 | 2.13 | 0 | 3.33 | -64.87 | 0.31 | 0 | 10.16 | -68.25 | 1.53 | -27.49 | 1.68 | -4.0 | 1.5 | 27.12 | 0.09 | 12.5 | 164.53 | 143.95 |
| 2021 (8) | 2.03 | 66.39 | -9.78 | 0 | 9.22 | 4090.91 | -0.15 | 0 | -7.75 | 0 | 9.48 | 690.0 | 0 | 0 | 31.99 | 542.29 | 2.11 | 119.79 | 1.75 | 86.17 | 1.18 | 8.26 | 0.08 | 0.0 | 67.44 | 16.64 |
| 2020 (7) | 1.22 | 114.04 | -1.7 | 0 | 0.22 | 0 | 0 | 0 | -0.48 | 0 | 1.2 | -9.09 | -0.48 | 0 | 4.98 | -12.45 | 0.96 | -9.43 | 0.94 | 6.82 | 1.09 | 14.74 | 0.08 | -11.11 | 57.82 | 94.76 |
| 2019 (6) | 0.57 | -65.03 | -1.4 | 0 | -0.31 | 0 | 0.04 | 0 | -0.83 | 0 | 1.32 | -13.73 | 0 | 0 | 5.69 | -34.03 | 1.06 | 68.25 | 0.88 | 46.67 | 0.95 | 53.23 | 0.09 | -18.18 | 29.69 | -75.78 |
| 2018 (5) | 1.63 | -53.43 | -1.75 | 0 | -0.88 | 0 | -0.03 | 0 | -0.12 | 0 | 1.53 | 218.75 | 0 | 0 | 8.62 | 239.95 | 0.63 | -69.12 | 0.6 | -57.75 | 0.62 | 0.0 | 0.11 | 57.14 | 122.56 | -26.12 |
| 2017 (4) | 3.5 | 614.29 | -1.29 | 0 | -1.2 | 0 | 0.05 | 0 | 2.21 | 215.71 | 0.48 | -29.41 | -0.07 | 0 | 2.54 | -29.71 | 2.04 | -0.49 | 1.42 | -10.69 | 0.62 | 6.9 | 0.07 | -12.5 | 165.88 | 661.68 |
| 2016 (3) | 0.49 | -79.75 | 0.21 | 0 | -0.97 | 0 | -0.07 | 0 | 0.7 | -43.09 | 0.68 | 51.11 | -0.08 | 0 | 3.61 | 41.97 | 2.05 | -18.65 | 1.59 | -27.4 | 0.58 | 0.0 | 0.08 | -20.0 | 21.78 | -74.17 |
| 2015 (2) | 2.42 | -33.33 | -1.19 | 0 | -0.85 | 0 | 0.02 | -33.33 | 1.23 | -66.67 | 0.45 | 55.17 | -0.58 | 0 | 2.54 | 25.19 | 2.52 | 29.9 | 2.19 | 32.73 | 0.58 | 13.73 | 0.1 | -33.33 | 84.32 | -46.34 |
| 2014 (1) | 3.63 | 90.05 | 0.06 | 0 | -1.97 | 0 | 0.03 | -78.57 | 3.69 | 126.38 | 0.29 | -57.35 | -0.11 | 0 | 2.03 | -68.01 | 1.94 | 104.21 | 1.65 | 68.37 | 0.51 | 8.51 | 0.15 | 50.0 | 157.14 | 27.52 |
| 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) | -0.27 | -307.69 | -111.11 | -1.5 | 60.32 | -30.43 | 0.88 | -32.82 | 452.0 | -0.14 | -450.0 | -1500.0 | -1.77 | 51.51 | -238.28 | 1.93 | -32.04 | 51.97 | 0.14 | 126.92 | 1300.0 | 32.17 | -16.3 | 63.11 | -0.26 | -73.33 | 42.22 | -0.44 | -144.44 | 10.2 | 0.42 | -2.33 | 5.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.13 | -38.1 | -82.19 | -3.78 | -111.17 | -162.5 | 1.31 | 178.72 | -69.25 | 0.04 | 500.0 | 128.57 | -3.65 | -131.01 | -414.08 | 2.84 | 259.49 | 189.8 | -0.52 | -300.0 | 0 | 38.43 | 228.36 | 245.48 | -0.15 | 31.82 | -153.57 | -0.18 | -200.0 | -128.12 | 0.43 | 0.0 | 13.16 | 0.02 | -33.33 | 0.0 | 48.15 | -8.29 | -31.41 |
| 23Q2 (18) | 0.21 | 156.76 | -75.0 | -1.79 | -175.38 | -459.38 | 0.47 | -73.14 | -56.88 | -0.01 | 50.0 | -116.67 | -1.58 | -54.9 | -403.85 | 0.79 | -48.7 | 21.54 | -0.13 | 0 | -143.33 | 11.70 | -48.93 | 67.27 | -0.22 | 58.49 | -122.68 | -0.06 | -118.18 | -107.59 | 0.43 | -2.27 | 10.26 | 0.03 | 0.0 | 50.0 | 52.50 | 213.51 | -25.0 |
| 23Q1 (17) | -0.37 | -115.23 | -126.81 | -0.65 | 43.48 | -91.18 | 1.75 | 800.0 | 0 | -0.02 | -300.0 | 75.0 | -1.02 | -179.69 | -198.08 | 1.54 | 21.26 | 258.14 | 0 | -100.0 | 0 | 22.92 | 16.21 | 339.15 | -0.53 | -17.78 | -172.6 | 0.33 | 167.35 | -55.41 | 0.44 | 10.0 | 37.5 | 0.03 | 50.0 | 50.0 | -46.25 | 0 | -136.2 |
| 22Q4 (16) | 2.43 | 232.88 | 834.62 | -1.15 | 20.14 | 56.11 | -0.25 | -105.87 | -113.66 | 0.01 | 107.14 | 111.11 | 1.28 | 280.28 | 154.24 | 1.27 | 29.59 | -50.2 | 0.01 | 0 | 0 | 19.72 | 77.28 | -36.2 | -0.45 | -260.71 | -159.21 | -0.49 | -176.56 | -177.78 | 0.4 | 5.26 | 29.03 | 0.02 | 0.0 | -33.33 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.73 | -13.1 | 43.14 | -1.44 | -350.0 | 79.25 | 4.26 | 290.83 | -27.8 | -0.14 | -333.33 | -1300.0 | -0.71 | -236.54 | 88.96 | 0.98 | 50.77 | -84.92 | 0 | -100.0 | 0 | 11.12 | 58.98 | -86.12 | 0.28 | -71.13 | -55.56 | 0.64 | -18.99 | 10.34 | 0.38 | -2.56 | 26.67 | 0.02 | 0.0 | 0.0 | 70.19 | 0.27 | 23.87 |
| 22Q2 (14) | 0.84 | -39.13 | 2.44 | -0.32 | 5.88 | -1700.0 | 1.09 | 0 | 179.49 | 0.06 | 175.0 | 0 | 0.52 | -50.0 | -38.1 | 0.65 | 51.16 | 109.68 | 0.3 | 0 | 0 | 7.00 | 34.08 | 46.93 | 0.97 | 32.88 | 169.44 | 0.79 | 6.76 | 243.48 | 0.39 | 21.88 | 34.48 | 0.02 | 0.0 | 0.0 | 70.00 | -45.22 | -53.9 |
| 22Q1 (13) | 1.38 | 430.77 | 206.67 | -0.34 | 87.02 | -36.0 | 0 | -100.0 | -100.0 | -0.08 | 11.11 | -60.0 | 1.04 | 144.07 | 420.0 | 0.43 | -83.14 | 258.33 | 0 | 0 | 0 | 5.22 | -83.12 | 193.97 | 0.73 | -3.95 | 102.78 | 0.74 | 17.46 | 131.25 | 0.32 | 3.23 | 10.34 | 0.02 | -33.33 | 0.0 | 127.78 | 376.71 | 78.89 |
| 21Q4 (12) | 0.26 | -49.02 | -79.37 | -2.62 | 62.25 | -413.73 | 1.83 | -68.98 | 1043.75 | -0.09 | -800.0 | -1000.0 | -2.36 | 63.3 | -414.67 | 2.55 | -60.77 | 1242.11 | 0 | 0 | 0 | 30.91 | -61.43 | 1004.59 | 0.76 | 20.63 | 117.14 | 0.63 | 8.62 | 40.0 | 0.31 | 3.33 | 6.9 | 0.03 | 50.0 | 0.0 | 26.80 | -52.7 | -83.62 |
| 21Q3 (11) | 0.51 | -37.8 | 304.0 | -6.94 | -34800.0 | -2569.23 | 5.9 | 1412.82 | 1687.88 | -0.01 | 0 | 0 | -6.43 | -865.48 | -1160.78 | 6.5 | 1996.77 | 2307.41 | 0 | 0 | 0 | 80.15 | 1583.11 | 1930.42 | 0.63 | 75.0 | 23.53 | 0.58 | 152.17 | 100.0 | 0.3 | 3.45 | 11.11 | 0.02 | 0.0 | 0.0 | 56.67 | -62.68 | 231.47 |
| 21Q2 (10) | 0.82 | 82.22 | 1071.43 | 0.02 | 108.0 | 105.13 | 0.39 | -64.55 | 173.58 | 0 | 100.0 | 0 | 0.84 | 320.0 | 362.5 | 0.31 | 158.33 | -24.39 | 0 | 0 | 0 | 4.76 | 168.25 | -32.75 | 0.36 | 0.0 | 157.14 | 0.23 | -28.12 | 21.05 | 0.29 | 0.0 | 16.0 | 0.02 | 0.0 | 0.0 | 151.85 | 112.59 | 897.88 |
| 21Q1 (9) | 0.45 | -64.29 | 221.43 | -0.25 | 50.98 | 52.83 | 1.1 | 587.5 | 358.33 | -0.05 | -600.0 | -400.0 | 0.2 | -73.33 | 151.28 | 0.12 | -36.84 | -85.19 | 0 | 0 | 0 | 1.78 | -36.56 | -89.77 | 0.36 | 2.86 | 1300.0 | 0.32 | -28.89 | 3100.0 | 0.29 | 0.0 | 7.41 | 0.02 | -33.33 | 0.0 | 71.43 | -56.35 | 53.06 |
| 20Q4 (8) | 1.26 | 604.0 | 800.0 | -0.51 | -96.15 | -666.67 | 0.16 | -51.52 | 100.0 | 0.01 | 0 | -50.0 | 0.75 | 247.06 | 226.09 | 0.19 | -29.63 | -74.32 | 0 | 0 | -100.0 | 2.80 | -29.11 | -75.8 | 0.35 | -31.37 | 150.0 | 0.45 | 55.17 | 1225.0 | 0.29 | 7.41 | 20.83 | 0.03 | 50.0 | 0.0 | 163.64 | 479.64 | 168.83 |
| 20Q3 (7) | -0.25 | -457.14 | -132.89 | -0.26 | 33.33 | -13.04 | 0.33 | 162.26 | 200.0 | 0 | 0 | -100.0 | -0.51 | -59.38 | -196.23 | 0.27 | -34.15 | 3.85 | 0 | 0 | 100.0 | 3.95 | -44.26 | -0.4 | 0.51 | 264.29 | -7.27 | 0.29 | 52.63 | -36.96 | 0.27 | 8.0 | 3.85 | 0.02 | 0.0 | 0.0 | -43.10 | -383.25 | -141.97 |
| 20Q2 (6) | 0.07 | -50.0 | 112.5 | -0.39 | 26.42 | 63.21 | -0.53 | -320.83 | -5200.0 | 0 | 100.0 | 0 | -0.32 | 17.95 | 80.25 | 0.41 | -49.38 | 215.38 | 0 | 0 | 100.0 | 7.08 | -59.17 | 206.12 | 0.14 | 566.67 | 27.27 | 0.19 | 1800.0 | -20.83 | 0.25 | -7.41 | 8.7 | 0.02 | 0.0 | 0.0 | 15.22 | -67.39 | 113.32 |
| 20Q1 (5) | 0.14 | 0.0 | -41.67 | -0.53 | -688.89 | -152.38 | 0.24 | 200.0 | 580.0 | -0.01 | -150.0 | -200.0 | -0.39 | -269.57 | -1400.0 | 0.81 | 9.46 | 326.32 | 0 | -100.0 | 0 | 17.34 | 50.01 | 321.75 | -0.03 | -121.43 | -111.54 | 0.01 | 125.0 | -95.45 | 0.27 | 12.5 | 22.73 | 0.02 | -33.33 | 0.0 | 46.67 | -23.33 | -10.56 |
| 19Q4 (4) | 0.14 | -81.58 | 0.0 | 0.09 | 139.13 | 0.0 | 0.08 | 124.24 | 0.0 | 0.02 | 100.0 | 0.0 | 0.23 | -56.6 | 0.0 | 0.74 | 184.62 | 0.0 | 0.29 | 323.08 | 0.0 | 11.56 | 191.73 | 0.0 | 0.14 | -74.55 | 0.0 | -0.04 | -108.7 | 0.0 | 0.24 | -7.69 | 0.0 | 0.03 | 50.0 | 0.0 | 60.87 | -40.73 | 0.0 |
| 19Q3 (3) | 0.76 | 235.71 | 0.0 | -0.23 | 78.3 | 0.0 | -0.33 | -3200.0 | 0.0 | 0.01 | 0 | 0.0 | 0.53 | 132.72 | 0.0 | 0.26 | 100.0 | 0.0 | -0.13 | 18.75 | 0.0 | 3.96 | 71.34 | 0.0 | 0.55 | 400.0 | 0.0 | 0.46 | 91.67 | 0.0 | 0.26 | 13.04 | 0.0 | 0.02 | 0.0 | 0.0 | 102.70 | 189.86 | 0.0 |
| 19Q2 (2) | -0.56 | -333.33 | 0.0 | -1.06 | -404.76 | 0.0 | -0.01 | 80.0 | 0.0 | 0 | -100.0 | 0.0 | -1.62 | -5500.0 | 0.0 | 0.13 | -31.58 | 0.0 | -0.16 | 0 | 0.0 | 2.31 | -43.75 | 0.0 | 0.11 | -57.69 | 0.0 | 0.24 | 9.09 | 0.0 | 0.23 | 4.55 | 0.0 | 0.02 | 0.0 | 0.0 | -114.29 | -319.05 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.11 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 52.17 | 0.0 | 0.0 |
