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) | 2.56 | 146.15 | 0.49 | 0 | -2.37 | 0 | -0.03 | 0 | 3.05 | 0 | 0.37 | 8.82 | 0 | 0 | 1.53 | 11.26 | 3.58 | 54.31 | 3.21 | 52.13 | 0.64 | 8.47 | 0.04 | 0.0 | 65.81 | 73.38 |
| 2022 (9) | 1.04 | -17.46 | -1.44 | 0 | 3.22 | 215.69 | 0 | 0 | -0.4 | 0 | 0.34 | 0.0 | 0 | 0 | 1.38 | -28.62 | 2.32 | 52.63 | 2.11 | 62.31 | 0.59 | 18.0 | 0.04 | 33.33 | 37.96 | -44.87 |
| 2021 (8) | 1.26 | 15.6 | -0.44 | 0 | 1.02 | 229.03 | -0.02 | 0 | 0.82 | 32.26 | 0.34 | 0.0 | -0.01 | 0 | 1.93 | -26.41 | 1.52 | 198.04 | 1.3 | 75.68 | 0.5 | 13.64 | 0.03 | 50.0 | 68.85 | -24.2 |
| 2020 (7) | 1.09 | 0 | -0.47 | 0 | 0.31 | -35.42 | -0.01 | 0 | 0.62 | 0 | 0.34 | -49.25 | 0 | 0 | 2.62 | -51.25 | 0.51 | 292.31 | 0.74 | 85.0 | 0.44 | 0.0 | 0.02 | 0.0 | 90.83 | 0 |
| 2019 (6) | -1.44 | 0 | -0.68 | 0 | 0.48 | 0 | 0 | 0 | -2.12 | 0 | 0.67 | 9.84 | 0 | 0 | 5.38 | -11.43 | 0.13 | -87.13 | 0.4 | -61.17 | 0.44 | 12.82 | 0.02 | 0.0 | -167.44 | 0 |
| 2018 (5) | 1.73 | -22.77 | -0.63 | 0 | -0.14 | 0 | 0 | 0 | 1.1 | -56.52 | 0.61 | 69.44 | 0 | 0 | 6.08 | 56.79 | 1.01 | -26.81 | 1.03 | -14.88 | 0.39 | 34.48 | 0.02 | -33.33 | 120.14 | -17.94 |
| 2017 (4) | 2.24 | 0 | 0.29 | 0 | -2.4 | 0 | 0 | 0 | 2.53 | 0 | 0.36 | -93.42 | 0 | 0 | 3.88 | -92.4 | 1.38 | 11.29 | 1.21 | 24.74 | 0.29 | 141.67 | 0.03 | -25.0 | 146.41 | 0 |
| 2016 (3) | -0.87 | 0 | -6.13 | 0 | 7.34 | 0 | 0.02 | 0 | -7.0 | 0 | 5.47 | 1115.56 | 0 | 0 | 50.98 | 1123.49 | 1.24 | 0.0 | 0.97 | -8.49 | 0.12 | 140.0 | 0.04 | 33.33 | -76.99 | 0 |
| 2015 (2) | 1.32 | 186.96 | -0.42 | 0 | -0.31 | 0 | -0.1 | 0 | 0.9 | 542.86 | 0.45 | 114.29 | 0 | 0 | 4.17 | 50.0 | 1.24 | -3.88 | 1.06 | -2.75 | 0.05 | 66.67 | 0.03 | 50.0 | 115.79 | 186.96 |
| 2014 (1) | 0.46 | 0 | -0.32 | 0 | -0.21 | 0 | 0.23 | 0 | 0.14 | 0 | 0.21 | 0 | 0 | 0 | 2.78 | 0 | 1.29 | 0 | 1.09 | 0 | 0.03 | 0 | 0.02 | 0 | 40.35 | 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) | 0.31 | -89.35 | -90.86 | 0.31 | 410.0 | 127.68 | -0.12 | 88.89 | -107.74 | -0.03 | 0 | -200.0 | 0.62 | -77.94 | -72.69 | 0.17 | 112.5 | 325.0 | 0 | 0 | 0 | 2.82 | 132.97 | 315.12 | 0.88 | -29.6 | 37.5 | 0.71 | -39.32 | 26.79 | 0.17 | 6.25 | 6.25 | 0.01 | 0.0 | 0.0 | 34.83 | -83.96 | -92.5 |
| 23Q3 (19) | 2.91 | 4750.0 | 493.24 | -0.1 | -145.45 | 37.5 | -1.08 | -248.39 | -10.2 | 0 | -100.0 | -100.0 | 2.81 | 903.57 | 412.22 | 0.08 | 33.33 | -11.11 | 0 | 0 | 0 | 1.21 | 24.44 | 1.95 | 1.25 | 68.92 | 81.16 | 1.17 | 62.5 | 82.81 | 0.16 | 6.67 | 6.67 | 0.01 | 0.0 | 0.0 | 217.16 | 3085.07 | 334.77 |
| 23Q2 (18) | 0.06 | 108.33 | 106.38 | 0.22 | 266.67 | 650.0 | -0.31 | 63.95 | -111.15 | 0.03 | 200.0 | 250.0 | 0.28 | 142.42 | 128.57 | 0.06 | -14.29 | -25.0 | 0 | 0 | 0 | 0.97 | -25.7 | -28.65 | 0.74 | 4.23 | 13.85 | 0.72 | 18.03 | 22.03 | 0.15 | -6.25 | 7.14 | 0.01 | 0.0 | 0.0 | 6.82 | 107.39 | 105.37 |
| 23Q1 (17) | -0.72 | -121.24 | -7.46 | 0.06 | 105.36 | 150.0 | -0.86 | -155.48 | -561.54 | -0.03 | -200.0 | 0 | -0.66 | -129.07 | 16.46 | 0.07 | 75.0 | -41.67 | 0 | 0 | 0 | 1.31 | 92.7 | -41.34 | 0.71 | 10.94 | 108.82 | 0.61 | 8.93 | 90.62 | 0.16 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | -92.31 | -119.88 | 35.25 |
| 22Q4 (16) | 3.39 | 558.11 | 114.56 | -1.12 | -600.0 | -600.0 | 1.55 | 258.16 | 203.92 | -0.01 | -125.0 | 0 | 2.27 | 352.22 | 59.86 | 0.04 | -55.56 | -55.56 | 0 | 0 | 0 | 0.68 | -42.78 | -61.38 | 0.64 | -7.25 | 36.17 | 0.56 | -12.5 | 40.0 | 0.16 | 6.67 | 23.08 | 0.01 | 0.0 | 0.0 | 464.38 | 602.04 | 58.71 |
| 22Q3 (15) | -0.74 | 21.28 | -2366.67 | -0.16 | -300.0 | -77.78 | -0.98 | -135.25 | -180.0 | 0.04 | 300.0 | 300.0 | -0.9 | 8.16 | -650.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 1.19 | -12.91 | -32.68 | 0.69 | 6.15 | 72.5 | 0.64 | 8.47 | 88.24 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | -92.50 | 27.18 | -1380.0 |
| 22Q2 (14) | -0.94 | -40.3 | -13.25 | -0.04 | 66.67 | 42.86 | 2.78 | 2238.46 | 189.58 | -0.02 | 0 | 71.43 | -0.98 | -24.05 | -8.89 | 0.08 | -33.33 | 33.33 | 0 | 0 | 0 | 1.37 | -38.91 | -4.66 | 0.65 | 91.18 | 27.45 | 0.59 | 84.38 | 40.48 | 0.14 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | -127.03 | 10.89 | 15.83 |
| 22Q1 (13) | -0.67 | -142.41 | -221.82 | -0.12 | 25.0 | 0.0 | -0.13 | -125.49 | -18.18 | 0 | 0 | -100.0 | -0.79 | -155.63 | -283.72 | 0.12 | 33.33 | 9.09 | 0 | 0 | 100.0 | 2.23 | 26.88 | -23.21 | 0.34 | -27.66 | 126.67 | 0.32 | -20.0 | 128.57 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0.0 | -142.55 | -148.72 | -169.98 |
| 21Q4 (12) | 1.58 | 5366.67 | 128.99 | -0.16 | -77.78 | -45.45 | 0.51 | 245.71 | 82.14 | 0 | -100.0 | 0 | 1.42 | 1283.33 | 144.83 | 0.09 | 12.5 | -10.0 | 0 | 0 | 0 | 1.76 | -0.27 | -45.4 | 0.47 | 17.5 | 883.33 | 0.4 | 17.65 | 1433.33 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 292.59 | 4781.48 | -57.6 |
| 21Q3 (11) | -0.03 | 96.39 | 85.0 | -0.09 | -28.57 | 47.06 | -0.35 | -136.46 | -66.67 | 0.01 | 114.29 | 200.0 | -0.12 | 86.67 | 67.57 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 1.77 | 23.33 | -12.88 | 0.4 | -21.57 | 110.53 | 0.34 | -19.05 | -8.11 | 0.13 | 8.33 | 18.18 | 0.01 | 0.0 | 0.0 | -6.25 | 95.86 | 84.69 |
| 21Q2 (10) | -0.83 | -250.91 | -330.56 | -0.07 | 41.67 | 41.67 | 0.96 | 972.73 | 200.0 | -0.07 | -275.0 | -450.0 | -0.9 | -309.3 | -475.0 | 0.06 | -45.45 | -45.45 | 0 | 100.0 | 0 | 1.43 | -50.79 | -54.96 | 0.51 | 240.0 | 0.0 | 0.42 | 200.0 | -6.67 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | -150.91 | -174.08 | -338.94 |
| 21Q1 (9) | 0.55 | -20.29 | 139.13 | -0.12 | -9.09 | -71.43 | -0.11 | -139.29 | -37.5 | 0.04 | 0 | 233.33 | 0.43 | -25.86 | 168.75 | 0.11 | 10.0 | 57.14 | -0.01 | 0 | 0 | 2.91 | -9.79 | 43.01 | 0.15 | 350.0 | 215.38 | 0.14 | 566.67 | 333.33 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 203.70 | -70.48 | -46.86 |
| 20Q4 (8) | 0.69 | 445.0 | 155.56 | -0.11 | 35.29 | 38.89 | 0.28 | 233.33 | -28.21 | 0 | 100.0 | -100.0 | 0.58 | 256.76 | 544.44 | 0.1 | 66.67 | -44.44 | 0 | 0 | 0 | 3.23 | 59.14 | -41.94 | -0.06 | -131.58 | -175.0 | -0.03 | -108.11 | -125.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 690.00 | 1790.5 | 538.89 |
| 20Q3 (7) | -0.2 | -155.56 | 80.0 | -0.17 | -41.67 | 0.0 | -0.21 | -165.62 | 0.0 | -0.01 | -150.0 | 0.0 | -0.37 | -254.17 | 68.38 | 0.06 | -45.45 | -64.71 | 0 | 0 | 0 | 2.03 | -36.24 | -58.15 | 0.19 | -62.75 | 5.56 | 0.37 | -17.78 | 68.18 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -40.82 | -164.63 | 86.53 |
| 20Q2 (6) | 0.36 | 56.52 | 427.27 | -0.12 | -71.43 | 7.69 | 0.32 | 500.0 | 14.29 | 0.02 | 166.67 | 166.67 | 0.24 | 50.0 | 200.0 | 0.11 | 57.14 | -15.38 | 0 | 0 | 0 | 3.18 | 56.23 | -8.54 | 0.51 | 492.31 | 1800.0 | 0.45 | 850.0 | 800.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 63.16 | -83.52 | 191.87 |
| 20Q1 (5) | 0.23 | -14.81 | 138.98 | -0.07 | 61.11 | 65.0 | -0.08 | -120.51 | -500.0 | -0.03 | -175.0 | -400.0 | 0.16 | 77.78 | 120.25 | 0.07 | -61.11 | -65.0 | 0 | 0 | 0 | 2.03 | -63.37 | -79.96 | -0.13 | -262.5 | -44.44 | -0.06 | -150.0 | -700.0 | 0.11 | -8.33 | 10.0 | 0.01 | 0.0 | 0 | 383.33 | 254.94 | 171.47 |
| 19Q4 (4) | 0.27 | 127.0 | 0.0 | -0.18 | -5.88 | 0.0 | 0.39 | 285.71 | 0.0 | 0.04 | 500.0 | 0.0 | 0.09 | 107.69 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | 5.56 | 14.71 | 0.0 | 0.08 | -55.56 | 0.0 | 0.12 | -45.45 | 0.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0 | 0.0 | 108.00 | 135.64 | 0.0 |
| 19Q3 (3) | -1.0 | -809.09 | 0.0 | -0.17 | -30.77 | 0.0 | -0.21 | -175.0 | 0.0 | -0.01 | 66.67 | 0.0 | -1.17 | -387.5 | 0.0 | 0.17 | 30.77 | 0.0 | 0 | 0 | 0.0 | 4.84 | 39.34 | 0.0 | 0.18 | 700.0 | 0.0 | 0.22 | 340.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | -303.03 | -340.77 | 0.0 |
| 19Q2 (2) | -0.11 | 81.36 | 0.0 | -0.13 | 35.0 | 0.0 | 0.28 | 1300.0 | 0.0 | -0.03 | -400.0 | 0.0 | -0.24 | 69.62 | 0.0 | 0.13 | -35.0 | 0.0 | 0 | 0 | 0.0 | 3.48 | -65.76 | 0.0 | -0.03 | 66.67 | 0.0 | 0.05 | 400.0 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | -68.75 | 87.18 | 0.0 |
| 19Q1 (1) | -0.59 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.15 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -536.36 | 0.0 | 0.0 |
