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) | 2.35 | 63.19 | -0.25 | 0 | 0.2 | 0 | 0.24 | -27.27 | 2.1 | -4.11 | 0.25 | 108.33 | 0 | 0 | 1.05 | 126.52 | 1.81 | -8.59 | 1.54 | -23.38 | 0.39 | 5.41 | 0.01 | 0.0 | 121.13 | 101.05 |
| 2022 (9) | 1.44 | -27.27 | 0.75 | -42.31 | -2.47 | 0 | 0.33 | 0 | 2.19 | -33.23 | 0.12 | -61.29 | 0 | 0 | 0.47 | -74.11 | 1.98 | 44.53 | 2.01 | 79.46 | 0.37 | -5.13 | 0.01 | -66.67 | 60.25 | -53.14 |
| 2021 (8) | 1.98 | -48.44 | 1.3 | 0 | -2.54 | 0 | -0.2 | 0 | 3.28 | 150.38 | 0.31 | 210.0 | 0 | 0 | 1.80 | 295.05 | 1.37 | -44.08 | 1.12 | -28.66 | 0.39 | 2.63 | 0.03 | 0.0 | 128.57 | -33.71 |
| 2020 (7) | 3.84 | 46.01 | -2.53 | 0 | -0.38 | 0 | 0.62 | 55.0 | 1.31 | -45.64 | 0.1 | -23.08 | 0.02 | 0.0 | 0.46 | -27.66 | 2.45 | 58.06 | 1.57 | 42.73 | 0.38 | 0.0 | 0.03 | 0.0 | 193.94 | 11.35 |
| 2019 (6) | 2.63 | 0 | -0.22 | 0 | -0.36 | 0 | 0.4 | 17.65 | 2.41 | 0 | 0.13 | -35.0 | 0.02 | 100.0 | 0.63 | -46.74 | 1.55 | 39.64 | 1.1 | 1.85 | 0.38 | 90.0 | 0.03 | 50.0 | 174.17 | 0 |
| 2018 (5) | -0.75 | 0 | 0.58 | 0 | -1.06 | 0 | 0.34 | 3.03 | -0.17 | 0 | 0.2 | 53.85 | 0.01 | 0 | 1.18 | 44.85 | 1.11 | -17.16 | 1.08 | 54.29 | 0.2 | 11.11 | 0.02 | 100.0 | -57.69 | 0 |
| 2017 (4) | 2.27 | 100.88 | -0.13 | 0 | -1.36 | 0 | 0.33 | 0 | 2.14 | 135.16 | 0.13 | -23.53 | -0.02 | 0 | 0.82 | -10.14 | 1.34 | -27.17 | 0.7 | -57.32 | 0.18 | 0.0 | 0.01 | 0.0 | 255.06 | 313.06 |
| 2016 (3) | 1.13 | -57.99 | -0.22 | 0 | -1.23 | 0 | -0.08 | 0 | 0.91 | -61.92 | 0.17 | -41.38 | -0.01 | 0 | 0.91 | -41.44 | 1.84 | 33.33 | 1.64 | 1.23 | 0.18 | 20.0 | 0.01 | 0 | 61.75 | -59.37 |
| 2015 (2) | 2.69 | 228.05 | -0.3 | 0 | 0.05 | 0.0 | -0.05 | 0 | 2.39 | 342.59 | 0.29 | 20.83 | 0.01 | 0 | 1.55 | -1.38 | 1.38 | 38.0 | 1.62 | 24.62 | 0.15 | 25.0 | 0 | 0 | 151.98 | 163.18 |
| 2014 (1) | 0.82 | 127.78 | -0.28 | 0 | 0.05 | 0 | -0.21 | 0 | 0.54 | 285.71 | 0.24 | 4.35 | -0.02 | 0 | 1.57 | -29.55 | 1.0 | 122.22 | 1.3 | 136.36 | 0.12 | -20.0 | 0 | 0 | 57.75 | 12.28 |
| 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) | 1.61 | 37.61 | -40.37 | -0.01 | 85.71 | 83.33 | -0.05 | -25.0 | 66.67 | 0.4 | 900.0 | 5.26 | 1.6 | 45.45 | -39.39 | 0.01 | -85.71 | -80.0 | 0 | 0 | 0 | 0.20 | -81.65 | -73.95 | 0.27 | -52.63 | -40.0 | -0.12 | -116.67 | -209.09 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 1.17 | 434.29 | 216.22 | -0.07 | 53.33 | -600.0 | -0.04 | 97.42 | 91.11 | -0.05 | 50.0 | 79.17 | 1.1 | 320.0 | 205.56 | 0.07 | -53.33 | 250.0 | 0 | 0 | 0 | 1.08 | -54.48 | 281.23 | 0.57 | 9.62 | -5.0 | 0.72 | 14.29 | -15.29 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 142.68 | 397.6 | 262.49 |
| 23Q2 (18) | -0.35 | -400.0 | -220.69 | -0.15 | -650.0 | -1400.0 | -1.55 | -184.24 | -96.2 | -0.1 | -400.0 | -300.0 | -0.5 | -455.56 | -278.57 | 0.15 | 650.0 | 1400.0 | 0 | 0 | 0 | 2.37 | 587.3 | 1688.64 | 0.52 | 18.18 | -18.75 | 0.63 | 103.23 | -4.55 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | -47.95 | -173.97 | -224.0 |
| 23Q1 (17) | -0.07 | -102.59 | 96.37 | -0.02 | 66.67 | -102.41 | 1.84 | 1326.67 | 270.37 | -0.02 | -105.26 | -115.38 | -0.09 | -103.41 | 91.82 | 0.02 | -60.0 | -50.0 | 0 | 0 | 0 | 0.34 | -54.63 | -60.84 | 0.44 | -2.22 | 51.72 | 0.31 | 181.82 | -20.51 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -17.50 | -101.3 | 95.65 |
| 22Q4 (16) | 2.7 | 629.73 | 43.62 | -0.06 | -500.0 | 0.0 | -0.15 | 66.67 | 77.27 | 0.38 | 258.33 | 148.72 | 2.64 | 633.33 | 45.05 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0 | 0.76 | 168.59 | -18.51 | 0.45 | -25.0 | 15.38 | 0.11 | -87.06 | -73.17 | 0.09 | 0.0 | -10.0 | 0 | 0 | -100.0 | 1350.00 | 3329.73 | 273.4 |
| 22Q3 (15) | 0.37 | 27.59 | 140.22 | -0.01 | 0.0 | 94.44 | -0.45 | 43.04 | -151.14 | -0.24 | -580.0 | -140.0 | 0.36 | 28.57 | 132.73 | 0.02 | 100.0 | -88.89 | 0 | 0 | 0 | 0.28 | 113.56 | -93.46 | 0.6 | -6.25 | 150.0 | 0.85 | 28.79 | 254.17 | 0.09 | 0.0 | -10.0 | 0 | 0 | -100.0 | 39.36 | 1.8 | 114.97 |
| 22Q2 (14) | 0.29 | 115.03 | 203.57 | -0.01 | -101.2 | -102.27 | -0.79 | 26.85 | 53.53 | 0.05 | -61.54 | -66.67 | 0.28 | 125.45 | 75.0 | 0.01 | -75.0 | -83.33 | 0 | 0 | 0 | 0.13 | -84.95 | -91.51 | 0.64 | 120.69 | 48.84 | 0.66 | 69.23 | 214.29 | 0.09 | 0.0 | -10.0 | 0 | 0 | -100.0 | 38.67 | 109.62 | 144.19 |
| 22Q1 (13) | -1.93 | -202.66 | -249.61 | 0.83 | 1483.33 | -25.23 | -1.08 | -63.64 | -1.89 | 0.13 | 116.67 | -75.47 | -1.1 | -160.44 | -145.83 | 0.04 | -20.0 | 100.0 | 0 | 0 | 0 | 0.88 | -5.58 | 69.67 | 0.29 | -25.64 | -6.45 | 0.39 | -4.88 | 50.0 | 0.09 | -10.0 | 0.0 | 0 | -100.0 | -100.0 | -402.08 | -211.21 | -212.21 |
| 21Q4 (12) | 1.88 | 304.35 | 157.53 | -0.06 | 66.67 | 96.55 | -0.66 | -175.0 | -265.0 | -0.78 | -680.0 | -657.14 | 1.82 | 265.45 | 280.2 | 0.05 | -72.22 | 25.0 | 0 | 0 | 0 | 0.93 | -78.43 | 38.27 | 0.39 | 62.5 | -42.65 | 0.41 | 70.83 | 10.81 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 361.54 | 237.54 | 132.77 |
| 21Q3 (11) | -0.92 | -228.57 | -50.82 | -0.18 | -140.91 | 41.94 | 0.88 | 151.76 | 266.67 | -0.1 | -166.67 | -158.82 | -1.1 | -787.5 | -19.57 | 0.18 | 200.0 | 800.0 | 0 | 0 | 0 | 4.32 | 176.98 | 1460.43 | 0.24 | -44.19 | -76.0 | 0.24 | 14.29 | -62.5 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | -262.86 | -200.41 | -218.88 |
| 21Q2 (10) | -0.28 | -121.71 | -125.69 | 0.44 | -60.36 | -70.27 | -1.7 | -60.38 | -507.14 | 0.15 | -71.7 | 114.29 | 0.16 | -93.33 | -93.77 | 0.06 | 200.0 | 100.0 | 0 | 0 | -100.0 | 1.56 | 200.78 | 161.82 | 0.43 | 38.71 | -24.56 | 0.21 | -19.23 | -38.24 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | -87.50 | -124.42 | -135.32 |
| 21Q1 (9) | 1.29 | 76.71 | -50.95 | 1.11 | 163.79 | 156.92 | -1.06 | -365.0 | -43.24 | 0.53 | 278.57 | 112.0 | 2.4 | 337.62 | 252.94 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 0.52 | -23.06 | 94.82 | 0.31 | -54.41 | 55.0 | 0.26 | -29.73 | 13.04 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 358.33 | 130.71 | -53.68 |
| 20Q4 (8) | 0.73 | 219.67 | -17.05 | -1.74 | -461.29 | -2800.0 | 0.4 | 66.67 | -42.86 | 0.14 | -17.65 | -39.13 | -1.01 | -9.78 | -223.17 | 0.04 | 100.0 | -42.86 | 0 | 0 | -100.0 | 0.67 | 143.43 | -40.74 | 0.68 | -32.0 | -1.45 | 0.37 | -42.19 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 155.32 | 288.42 | -17.05 |
| 20Q3 (7) | -0.61 | -155.96 | -303.33 | -0.31 | -120.95 | -342.86 | 0.24 | 185.71 | 129.63 | 0.17 | 142.86 | 1800.0 | -0.92 | -135.8 | -500.0 | 0.02 | -33.33 | -33.33 | 0 | -100.0 | 100.0 | 0.28 | -53.53 | -43.75 | 1.0 | 75.44 | 100.0 | 0.64 | 88.24 | 60.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -82.43 | -133.28 | -237.39 |
| 20Q2 (6) | 1.09 | -58.56 | 211.22 | 1.48 | 175.9 | 3060.0 | -0.28 | 62.16 | -193.33 | 0.07 | -72.0 | 800.0 | 2.57 | 277.94 | 349.51 | 0.03 | 200.0 | 50.0 | 0.01 | 0 | 0 | 0.60 | 123.81 | 42.86 | 0.57 | 185.0 | 128.0 | 0.34 | 47.83 | 47.83 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 247.73 | -67.97 | 183.42 |
| 20Q1 (5) | 2.63 | 198.86 | 8.23 | -1.95 | -3150.0 | -6400.0 | -0.74 | -205.71 | -34.55 | 0.25 | 8.7 | 25.0 | 0.68 | -17.07 | -71.67 | 0.01 | -85.71 | 0.0 | 0 | -100.0 | -100.0 | 0.27 | -76.6 | -4.26 | 0.2 | -71.01 | 81.82 | 0.23 | -37.84 | 130.0 | 0.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 773.53 | 313.14 | -33.15 |
| 19Q4 (4) | 0.88 | 193.33 | 0.0 | -0.06 | 14.29 | 0.0 | 0.7 | 186.42 | 0.0 | 0.23 | 2400.0 | 0.0 | 0.82 | 256.52 | 0.0 | 0.07 | 133.33 | 0.0 | 0.03 | 400.0 | 0.0 | 1.14 | 131.06 | 0.0 | 0.69 | 38.0 | 0.0 | 0.37 | -7.5 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 187.23 | 212.06 | 0.0 |
| 19Q3 (3) | 0.3 | 130.61 | 0.0 | -0.07 | -40.0 | 0.0 | -0.81 | -370.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.23 | 122.33 | 0.0 | 0.03 | 50.0 | 0.0 | -0.01 | 0 | 0.0 | 0.49 | 18.03 | 0.0 | 0.5 | 100.0 | 0.0 | 0.4 | 73.91 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 60.00 | 120.2 | 0.0 |
| 19Q2 (2) | -0.98 | -140.33 | 0.0 | -0.05 | -66.67 | 0.0 | 0.3 | 154.55 | 0.0 | -0.01 | -105.0 | 0.0 | -1.03 | -142.92 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.42 | 50.0 | 0.0 | 0.25 | 127.27 | 0.0 | 0.23 | 130.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | -296.97 | -125.66 | 0.0 |
| 19Q1 (1) | 2.43 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1157.14 | 0.0 | 0.0 |
