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) | 1.63 | -51.2 | -0.09 | 0 | -2.88 | 0 | -0.02 | 0 | 1.54 | -50.64 | 0.06 | -53.85 | -0.01 | 0 | 0.45 | -51.61 | 2.15 | -35.82 | 1.85 | -34.86 | 0.61 | 3.39 | 0.11 | -8.33 | 63.42 | -32.59 |
| 2022 (9) | 3.34 | 6.37 | -0.22 | 0 | -2.42 | 0 | 0.06 | 0 | 3.12 | 9.86 | 0.13 | -55.17 | 0 | 0 | 0.92 | -58.58 | 3.35 | 13.56 | 2.84 | 25.66 | 0.59 | 13.46 | 0.12 | -47.83 | 94.08 | -9.81 |
| 2021 (8) | 3.14 | 34.19 | -0.3 | 0 | -1.75 | 0 | -0.03 | 0 | 2.84 | 28.51 | 0.29 | 163.64 | 0 | 0 | 2.23 | 129.36 | 2.95 | 43.9 | 2.26 | 46.75 | 0.52 | 4.0 | 0.23 | -43.9 | 104.32 | 9.22 |
| 2020 (7) | 2.34 | 11.96 | -0.13 | 0 | -1.19 | 0 | -0.03 | 0 | 2.21 | 15.1 | 0.11 | -31.25 | 0 | 0 | 0.97 | -41.71 | 2.05 | 79.82 | 1.54 | 75.0 | 0.5 | 19.05 | 0.41 | 2.5 | 95.51 | -22.31 |
| 2019 (6) | 2.09 | 46.15 | -0.17 | 0 | -0.96 | 0 | -0.03 | 0 | 1.92 | 39.13 | 0.16 | 300.0 | 0 | 0 | 1.67 | 254.12 | 1.14 | 48.05 | 0.88 | 33.33 | 0.42 | 1300.0 | 0.4 | 2.56 | 122.94 | -7.15 |
| 2018 (5) | 1.43 | 90.67 | -0.05 | 0 | -0.32 | 0 | 0.01 | 0 | 1.38 | 91.67 | 0.04 | 0.0 | 0 | 0 | 0.47 | -7.3 | 0.77 | 37.5 | 0.66 | 78.38 | 0.03 | 50.0 | 0.39 | 2.63 | 132.41 | 35.94 |
| 2017 (4) | 0.75 | 0 | -0.03 | 0 | -0.41 | 0 | -0.14 | 0 | 0.72 | 0 | 0.04 | 33.33 | 0 | 0 | 0.51 | 21.98 | 0.56 | 0 | 0.37 | 0 | 0.02 | -33.33 | 0.38 | 0.0 | 97.40 | 0 |
| 2016 (3) | -0.61 | 0 | -0.02 | 0 | -0.32 | 0 | 0.04 | -33.33 | -0.63 | 0 | 0.03 | 200.0 | 0 | 0 | 0.42 | 245.83 | -0.44 | 0 | -0.37 | 0 | 0.03 | -50.0 | 0.38 | 8.57 | -1525.00 | 0 |
| 2015 (2) | 0.72 | 30.91 | -0.06 | 0 | -2.85 | 0 | 0.06 | 0 | 0.66 | 22.22 | 0.01 | 0.0 | 0 | 0 | 0.12 | 4.22 | 0.35 | 105.88 | 0.43 | 104.76 | 0.06 | -33.33 | 0.35 | -10.26 | 85.71 | 7.53 |
| 2014 (1) | 0.55 | 0 | -0.01 | 0 | -0.2 | 0 | -0.32 | 0 | 0.54 | 0 | 0.01 | -80.0 | 0 | 0 | 0.12 | -78.06 | 0.17 | -57.5 | 0.21 | -25.0 | 0.09 | -40.0 | 0.39 | 21.88 | 79.71 | 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) | 0.94 | 771.43 | -38.96 | -0.04 | -100.0 | 20.0 | -0.13 | 94.84 | -8.33 | -0.08 | -366.67 | 0 | 0.9 | 662.5 | -39.6 | 0.01 | -50.0 | -50.0 | -0.01 | 0 | 0 | 0.27 | -51.89 | -53.1 | 0.83 | 12.16 | 10.67 | 0.58 | -15.94 | -1.69 | 0.16 | 6.67 | 6.67 | 0.02 | -33.33 | -33.33 | 123.68 | 868.61 | -38.16 |
| 23Q3 (19) | -0.14 | -113.46 | -133.33 | -0.02 | -100.0 | 81.82 | -2.52 | -2000.0 | -20.57 | 0.03 | -62.5 | -25.0 | -0.16 | -115.53 | 5.88 | 0.02 | 100.0 | -71.43 | 0 | 0 | 0 | 0.56 | 75.91 | -71.43 | 0.74 | 155.17 | -13.95 | 0.69 | 146.43 | -12.66 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -16.09 | -107.12 | -160.15 |
| 23Q2 (18) | 1.04 | 595.24 | -11.86 | -0.01 | 0.0 | 50.0 | -0.12 | 0.0 | -9.09 | 0.08 | 233.33 | 366.67 | 1.03 | 568.18 | -11.21 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.32 | -4.14 | 9.55 | 0.29 | 0.0 | -65.06 | 0.28 | -9.68 | -61.11 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 226.09 | 627.54 | 72.44 |
| 23Q1 (17) | -0.21 | -113.64 | -130.43 | -0.01 | 80.0 | 75.0 | -0.12 | 0.0 | -9.09 | -0.06 | 0 | -220.0 | -0.22 | -114.77 | -133.85 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.33 | -42.19 | -40.7 | 0.29 | -61.33 | -68.48 | 0.31 | -47.46 | -57.53 | 0.15 | 0.0 | 7.14 | 0.03 | 0.0 | 0.0 | -42.86 | -121.43 | -155.9 |
| 22Q4 (16) | 1.54 | 2666.67 | 6.94 | -0.05 | 54.55 | 61.54 | -0.12 | 94.26 | -9.09 | 0 | -100.0 | 100.0 | 1.49 | 976.47 | 13.74 | 0.02 | -71.43 | -81.82 | 0 | 0 | 0 | 0.57 | -70.69 | -80.04 | 0.75 | -12.79 | -34.21 | 0.59 | -25.32 | -39.8 | 0.15 | 0.0 | 7.14 | 0.03 | 0.0 | 0.0 | 200.00 | 3333.33 | 59.72 |
| 22Q3 (15) | -0.06 | -105.08 | 0 | -0.11 | -450.0 | -22.22 | -2.09 | -1800.0 | -45.14 | 0.04 | 233.33 | 300.0 | -0.17 | -114.66 | -88.89 | 0.07 | 600.0 | -22.22 | 0 | 0 | 0 | 1.96 | 574.51 | -25.05 | 0.86 | 3.61 | 0.0 | 0.79 | 9.72 | 31.67 | 0.15 | 0.0 | 15.38 | 0.03 | 0.0 | -25.0 | -6.19 | -104.72 | 0 |
| 22Q2 (14) | 1.18 | 71.01 | -6.35 | -0.02 | 50.0 | 50.0 | -0.11 | 0.0 | -10.0 | -0.03 | -160.0 | 0 | 1.16 | 78.46 | -4.92 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.29 | -48.11 | -77.76 | 0.83 | -9.78 | 45.61 | 0.72 | -1.37 | 84.62 | 0.15 | 7.14 | 15.38 | 0.03 | 0.0 | -62.5 | 131.11 | 71.01 | -37.57 |
| 22Q1 (13) | 0.69 | -52.08 | 56.82 | -0.04 | 69.23 | 0.0 | -0.11 | 0.0 | -10.0 | 0.05 | 200.0 | 25.0 | 0.65 | -50.38 | 62.5 | 0.02 | -81.82 | -50.0 | 0 | 0 | 0 | 0.56 | -80.54 | -62.46 | 0.92 | -19.3 | 142.11 | 0.73 | -25.51 | 160.71 | 0.14 | 0.0 | 7.69 | 0.03 | 0.0 | -62.5 | 76.67 | -38.77 | -14.62 |
| 21Q4 (12) | 1.44 | 0 | 105.71 | -0.13 | -44.44 | -333.33 | -0.11 | 92.36 | 0.0 | -0.05 | -150.0 | 0.0 | 1.31 | 1555.56 | 95.52 | 0.11 | 22.22 | 266.67 | 0 | 0 | 0 | 2.88 | 10.06 | 151.48 | 1.14 | 32.56 | 225.71 | 0.98 | 63.33 | 366.67 | 0.14 | 7.69 | 7.69 | 0.03 | -25.0 | -62.5 | 125.22 | 0 | -24.87 |
| 21Q3 (11) | 0 | -100.0 | -100.0 | -0.09 | -125.0 | -350.0 | -1.44 | -1340.0 | -65.52 | -0.02 | 0 | -300.0 | -0.09 | -107.38 | -120.45 | 0.09 | 125.0 | 800.0 | 0 | 0 | 0 | 2.62 | 100.15 | 697.97 | 0.86 | 50.88 | 22.86 | 0.6 | 53.85 | 7.14 | 0.13 | 0.0 | 0.0 | 0.04 | -50.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 1.26 | 186.36 | 2.44 | -0.04 | 0.0 | 20.0 | -0.1 | 0.0 | 9.09 | 0 | -100.0 | 0 | 1.22 | 205.0 | 3.39 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 1.31 | -12.42 | -17.91 | 0.57 | 50.0 | -28.75 | 0.39 | 39.29 | -36.07 | 0.13 | 0.0 | 8.33 | 0.08 | 0.0 | 0.0 | 210.00 | 133.86 | 38.29 |
| 21Q1 (9) | 0.44 | -37.14 | 980.0 | -0.04 | -33.33 | -33.33 | -0.1 | 9.09 | 9.09 | 0.04 | 180.0 | 100.0 | 0.4 | -40.3 | 600.0 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 1.49 | 30.35 | 85.82 | 0.38 | 8.57 | 80.95 | 0.28 | 33.33 | 64.71 | 0.13 | 0.0 | 8.33 | 0.08 | 0.0 | -50.0 | 89.80 | -46.12 | 908.16 |
| 20Q4 (8) | 0.7 | 52.17 | -27.84 | -0.03 | -50.0 | 66.67 | -0.11 | 87.36 | -10.0 | -0.05 | -600.0 | -150.0 | 0.67 | 52.27 | -23.86 | 0.03 | 200.0 | -70.0 | 0 | 0 | 0 | 1.15 | 249.24 | -70.69 | 0.35 | -50.0 | 2.94 | 0.21 | -62.5 | -22.22 | 0.13 | 0.0 | 18.18 | 0.08 | 0.0 | -20.0 | 166.67 | 178.99 | -17.53 |
| 20Q3 (7) | 0.46 | -62.6 | 155.56 | -0.02 | 60.0 | 50.0 | -0.87 | -690.91 | -29.85 | 0.01 | 0 | 0.0 | 0.44 | -62.71 | 214.29 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.33 | -79.41 | -59.84 | 0.7 | -12.5 | 105.88 | 0.56 | -8.2 | 115.38 | 0.13 | 8.33 | 30.0 | 0.08 | 0.0 | -20.0 | 59.74 | -60.66 | 52.67 |
| 20Q2 (6) | 1.23 | 2560.0 | -7.52 | -0.05 | -66.67 | -400.0 | -0.11 | 0.0 | -10.0 | 0 | -100.0 | 100.0 | 1.18 | 1575.0 | -10.61 | 0.05 | 150.0 | 400.0 | 0 | 0 | 0 | 1.59 | 98.25 | 282.17 | 0.8 | 280.95 | 158.06 | 0.61 | 258.82 | 134.62 | 0.12 | 0.0 | 20.0 | 0.08 | -50.0 | -20.0 | 151.85 | 1466.67 | -47.48 |
| 20Q1 (5) | -0.05 | -105.15 | 87.18 | -0.03 | 66.67 | 0.0 | -0.11 | -10.0 | -10.0 | 0.02 | 200.0 | -60.0 | -0.08 | -109.09 | 80.95 | 0.02 | -80.0 | -33.33 | 0 | 0 | 0 | 0.80 | -79.44 | -41.37 | 0.21 | -38.24 | 40.0 | 0.17 | -37.04 | 70.0 | 0.12 | 9.09 | 20.0 | 0.16 | 60.0 | 60.0 | -11.11 | -105.5 | 91.45 |
| 19Q4 (4) | 0.97 | 438.89 | 0.0 | -0.09 | -125.0 | 0.0 | -0.1 | 85.07 | 0.0 | -0.02 | -300.0 | 0.0 | 0.88 | 528.57 | 0.0 | 0.1 | 400.0 | 0.0 | 0 | 0 | 0.0 | 3.91 | 378.52 | 0.0 | 0.34 | 0.0 | 0.0 | 0.27 | 3.85 | 0.0 | 0.11 | 10.0 | 0.0 | 0.1 | 0.0 | 0.0 | 202.08 | 416.44 | 0.0 |
| 19Q3 (3) | 0.18 | -86.47 | 0.0 | -0.04 | -300.0 | 0.0 | -0.67 | -570.0 | 0.0 | 0.01 | 116.67 | 0.0 | 0.14 | -89.39 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.82 | 95.92 | 0.0 | 0.34 | 9.68 | 0.0 | 0.26 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 39.13 | -86.47 | 0.0 |
| 19Q2 (2) | 1.33 | 441.03 | 0.0 | -0.01 | 66.67 | 0.0 | -0.1 | 0.0 | 0.0 | -0.06 | -220.0 | 0.0 | 1.32 | 414.29 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.42 | -69.58 | 0.0 | 0.31 | 106.67 | 0.0 | 0.26 | 160.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 289.13 | 322.41 | 0.0 |
| 19Q1 (1) | -0.39 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -130.00 | 0.0 | 0.0 |
