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) | 0.7 | 1.45 | -0.41 | 0 | -1.45 | 0 | -0.5 | 0 | 0.29 | -77.17 | 0.12 | -45.45 | 0 | 0 | 1.10 | -20.45 | -0.78 | 0 | -0.69 | 0 | 0.49 | 4.26 | 0.08 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.69 | 0 | 0.58 | 0 | -1.4 | 0 | -0.03 | 0 | 1.27 | 0 | 0.22 | -95.09 | 0 | 0 | 1.38 | -94.47 | 0.3 | 0 | 0.49 | 0 | 0.47 | -39.74 | 0.08 | 0.0 | 66.35 | 0 |
| 2021 (8) | -0.75 | 0 | -5.83 | 0 | 4.28 | 167.5 | 0.32 | 0 | -6.58 | 0 | 4.48 | 420.93 | 0 | 0 | 24.89 | 291.86 | -1.09 | 0 | -1.1 | 0 | 0.78 | -12.36 | 0.08 | 14.29 | 0.00 | 0 |
| 2020 (7) | 1.58 | 0 | -0.82 | 0 | 1.6 | 233.33 | -0.41 | 0 | 0.76 | 0 | 0.86 | 244.0 | 0 | 0 | 6.35 | 264.58 | -0.39 | 0 | -0.42 | 0 | 0.89 | 93.48 | 0.07 | 16.67 | 292.59 | 0 |
| 2019 (6) | -0.94 | 0 | -0.7 | 0 | 0.48 | 0 | -0.02 | 0 | -1.64 | 0 | 0.25 | 4.17 | 0 | 0 | 1.74 | 41.77 | -1.45 | 0 | -1.4 | 0 | 0.46 | 35.29 | 0.06 | 20.0 | 0.00 | 0 |
| 2018 (5) | 2.26 | 0 | -0.68 | 0 | -0.75 | 0 | 0.02 | -98.08 | 1.58 | 0 | 0.24 | 0.0 | 0 | 0 | 1.23 | -9.68 | 1.76 | 20.55 | 1.64 | 88.51 | 0.34 | 13.33 | 0.05 | 0.0 | 111.33 | 0 |
| 2017 (4) | -0.57 | 0 | -0.4 | 0 | 1.44 | 0 | 1.04 | 0 | -0.97 | 0 | 0.24 | -62.5 | 0 | 0 | 1.36 | -72.51 | 1.46 | 370.97 | 0.87 | 987.5 | 0.3 | -3.23 | 0.05 | 0.0 | -46.72 | 0 |
| 2016 (3) | 1.7 | 529.63 | -0.52 | 0 | -1.15 | 0 | -0.12 | 0 | 1.18 | 0 | 0.64 | -4.48 | 0 | 0 | 4.95 | 34.16 | 0.31 | -74.8 | 0.08 | -94.74 | 0.31 | 3.33 | 0.05 | 25.0 | 386.36 | 2561.62 |
| 2015 (2) | 0.27 | -86.08 | -0.87 | 0 | 0.14 | 0 | -0.12 | 0 | -0.6 | 0 | 0.67 | -57.86 | 0 | 0 | 3.69 | -56.1 | 1.23 | 11.82 | 1.52 | 87.65 | 0.3 | 30.43 | 0.04 | 0.0 | 14.52 | -91.92 |
| 2014 (1) | 1.94 | -53.7 | -1.65 | 0 | -0.88 | 0 | -0.99 | 0 | 0.29 | -91.08 | 1.59 | 178.95 | 0 | 0 | 8.40 | 128.97 | 1.1 | -17.91 | 0.81 | -31.36 | 0.23 | -17.86 | 0.04 | 100.0 | 179.63 | -36.55 |
| 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) | 0.07 | 333.33 | -53.33 | -0.14 | 33.33 | 48.15 | -0.38 | 50.0 | -353.33 | -0.4 | -471.43 | -3900.0 | -0.07 | 70.83 | 41.67 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0 | 1.04 | -64.29 | -0.52 | 0.21 | 240.0 | -63.79 | 0.14 | 255.56 | -65.85 | 0.13 | 8.33 | 8.33 | 0.02 | 0.0 | 0.0 | 24.14 | 140.23 | -11.49 |
| 23Q3 (19) | -0.03 | -104.0 | 97.96 | -0.21 | -310.0 | -134.43 | -0.76 | -31.03 | -35.71 | -0.07 | -133.33 | -333.33 | -0.24 | -128.24 | 72.09 | 0.07 | 600.0 | 600.0 | 0 | 0 | 0 | 2.92 | 780.83 | 1040.42 | -0.15 | 50.0 | 6.25 | -0.09 | 65.38 | -550.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -60.00 | 0 | 93.47 |
| 23Q2 (18) | 0.75 | 933.33 | -66.81 | 0.1 | 158.82 | 112.35 | -0.58 | -314.81 | 3.33 | -0.03 | 0 | -400.0 | 0.85 | 426.92 | -41.38 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | 0.33 | -44.37 | -80.23 | -0.3 | 43.4 | -15.38 | -0.26 | 45.83 | -23.81 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.09 | -160.0 | 62.5 | -0.17 | 37.04 | -116.19 | 0.27 | 80.0 | 167.5 | 0 | 100.0 | 100.0 | -0.26 | -116.67 | -132.1 | 0.01 | -75.0 | -90.0 | 0 | 0 | 0 | 0.60 | -43.15 | -75.83 | -0.53 | -191.38 | -478.57 | -0.48 | -217.07 | -277.78 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (16) | 0.15 | 110.2 | -79.17 | -0.27 | -144.26 | -170.0 | 0.15 | 126.79 | 250.0 | -0.01 | -133.33 | 50.0 | -0.12 | 86.05 | -119.35 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 1.05 | 309.42 | 425.65 | 0.58 | 462.5 | 427.27 | 0.41 | 1950.0 | 1266.67 | 0.12 | 0.0 | -7.69 | 0.02 | 0.0 | 0.0 | 27.27 | 102.97 | -93.18 |
| 22Q3 (15) | -1.47 | -165.04 | -2200.0 | 0.61 | 175.31 | 241.86 | -0.56 | 6.67 | -251.35 | 0.03 | 200.0 | -81.25 | -0.86 | -159.31 | -138.89 | 0.01 | -85.71 | -75.0 | 0 | 0 | 0 | 0.26 | -84.73 | -72.7 | -0.16 | 38.46 | 64.44 | 0.02 | 109.52 | 107.69 | 0.12 | 0.0 | -20.0 | 0.02 | 0.0 | 0.0 | -918.75 | 0 | 0 |
| 22Q2 (14) | 2.26 | 1041.67 | 464.52 | -0.81 | -177.14 | 76.92 | -0.6 | -50.0 | -115.23 | 0.01 | 114.29 | -83.33 | 1.45 | 79.01 | 135.11 | 0.07 | -30.0 | -98.01 | 0 | 0 | 0 | 1.67 | -32.01 | -97.83 | -0.26 | -285.71 | -425.0 | -0.21 | -177.78 | -200.0 | 0.12 | 0.0 | -29.41 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (13) | -0.24 | -133.33 | 73.63 | 1.05 | 1150.0 | 158.33 | -0.4 | -300.0 | -766.67 | -0.07 | -250.0 | -158.33 | 0.81 | 30.65 | 129.89 | 0.1 | 900.0 | -89.13 | 0 | 0 | 0 | 2.46 | 1136.45 | -88.89 | 0.14 | 27.27 | 117.07 | 0.27 | 800.0 | 133.75 | 0.12 | -7.69 | -63.64 | 0.02 | 0.0 | 0.0 | -58.54 | -114.63 | 0 |
| 21Q4 (12) | 0.72 | 928.57 | -39.5 | -0.1 | 76.74 | 82.46 | -0.1 | -127.03 | -117.24 | -0.02 | -112.5 | 94.59 | 0.62 | 272.22 | 0.0 | 0.01 | -75.0 | -98.04 | 0 | 0 | 0 | 0.20 | -78.74 | -98.51 | 0.11 | 124.44 | 150.0 | 0.03 | 111.54 | 112.5 | 0.13 | -13.33 | -72.92 | 0.02 | 0.0 | 0.0 | 400.00 | 0 | -12.61 |
| 21Q3 (11) | 0.07 | 111.29 | 110.61 | -0.43 | 87.75 | -95.45 | 0.37 | -90.61 | -77.3 | 0.16 | 166.67 | 633.33 | -0.36 | 91.28 | 59.09 | 0.04 | -98.86 | -86.21 | 0 | 0 | 0 | 0.94 | -98.79 | -87.66 | -0.45 | -662.5 | -125.0 | -0.26 | -271.43 | -13.04 | 0.15 | -11.76 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (10) | -0.62 | 31.87 | -162.0 | -3.51 | -95.0 | -35000.0 | 3.94 | 6466.67 | 756.67 | 0.06 | -50.0 | 400.0 | -4.13 | -52.4 | -517.17 | 3.52 | 282.61 | 5766.67 | 0 | 0 | 0 | 77.19 | 248.21 | 4055.56 | 0.08 | 109.76 | -38.46 | -0.07 | 91.25 | -143.75 | 0.17 | -48.48 | 54.55 | 0.02 | 0.0 | 0.0 | -516.67 | 0 | -249.83 |
| 21Q1 (9) | -0.91 | -176.47 | -1616.67 | -1.8 | -215.79 | -5900.0 | 0.06 | -89.66 | 400.0 | 0.12 | 132.43 | 1100.0 | -2.71 | -537.1 | -9133.33 | 0.92 | 80.39 | 0 | 0 | 0 | 0 | 22.17 | 65.61 | 0 | -0.82 | -272.73 | -720.0 | -0.8 | -233.33 | -627.27 | 0.33 | -31.25 | 200.0 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 20Q4 (8) | 1.19 | 280.3 | 376.0 | -0.57 | -159.09 | -3.64 | 0.58 | -64.42 | 38.1 | -0.37 | -1133.33 | -1333.33 | 0.62 | 170.45 | 306.67 | 0.51 | 75.86 | 628.57 | 0 | 0 | 0 | 13.39 | 76.32 | 364.68 | -0.22 | -10.0 | 75.0 | -0.24 | -4.35 | 73.33 | 0.48 | 166.67 | 336.36 | 0.02 | 0.0 | 100.0 | 457.69 | 0 | 0 |
| 20Q3 (7) | -0.66 | -166.0 | 7.04 | -0.22 | -2100.0 | -83.33 | 1.63 | 371.67 | 676.19 | -0.03 | -50.0 | -123.08 | -0.88 | -188.89 | -6.02 | 0.29 | 383.33 | 222.22 | 0 | 0 | 0 | 7.59 | 308.68 | 104.13 | -0.2 | -253.85 | 72.22 | -0.23 | -243.75 | 61.67 | 0.18 | 63.64 | 50.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 1.0 | 1566.67 | 222.58 | -0.01 | 66.67 | 50.0 | -0.6 | -2900.0 | 34.07 | -0.02 | -300.0 | 89.47 | 0.99 | 3200.0 | 241.38 | 0.06 | 0 | 0.0 | 0 | 0 | 0 | 1.86 | 0 | 20.12 | 0.13 | 230.0 | 159.09 | 0.16 | 245.45 | 180.0 | 0.11 | 0.0 | -8.33 | 0.02 | 100.0 | 0.0 | 344.83 | -42.53 | 0 |
| 20Q1 (5) | 0.06 | -76.0 | 107.69 | -0.03 | 94.55 | -200.0 | -0.02 | -104.76 | -102.6 | 0.01 | -66.67 | 0.0 | 0.03 | 110.0 | 103.8 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.1 | 88.64 | -127.03 | -0.11 | 87.78 | -137.93 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 600.00 | 0 | 423.08 |
| 19Q4 (4) | 0.25 | 135.21 | 0.0 | -0.55 | -358.33 | 0.0 | 0.42 | 100.0 | 0.0 | 0.03 | -76.92 | 0.0 | -0.3 | 63.86 | 0.0 | 0.07 | -22.22 | 0.0 | 0 | 0 | 0.0 | 2.88 | -22.54 | 0.0 | -0.88 | -22.22 | 0.0 | -0.9 | -50.0 | 0.0 | 0.11 | -8.33 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.71 | -329.03 | 0.0 | -0.12 | -500.0 | 0.0 | 0.21 | 123.08 | 0.0 | 0.13 | 168.42 | 0.0 | -0.83 | -386.21 | 0.0 | 0.09 | 50.0 | 0.0 | 0 | 0 | 0.0 | 3.72 | 140.5 | 0.0 | -0.72 | -227.27 | 0.0 | -0.6 | -200.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.31 | 139.74 | 0.0 | -0.02 | -100.0 | 0.0 | -0.91 | -218.18 | 0.0 | -0.19 | -2000.0 | 0.0 | 0.29 | 136.71 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.55 | 189.69 | 0.0 | -0.22 | -159.46 | 0.0 | -0.2 | -168.97 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.78 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -185.71 | 0.0 | 0.0 |
