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) | 3.74 | 812.2 | -3.75 | 0 | -0.69 | 0 | 0.26 | 0 | -0.01 | 0 | 3.73 | 288.54 | -0.15 | 0 | 13.65 | 248.02 | 3.02 | -23.74 | 2.36 | -24.6 | 0.69 | 18.97 | 0.15 | 114.29 | 116.88 | 977.53 |
| 2022 (9) | 0.41 | -76.3 | -1.72 | 0 | 1.13 | 0 | -0.03 | 0 | -1.31 | 0 | 0.96 | 9500.0 | -0.25 | 0 | 3.92 | 7523.53 | 3.96 | 15.79 | 3.13 | 15.93 | 0.58 | -9.38 | 0.07 | 0.0 | 10.85 | -78.62 |
| 2021 (8) | 1.73 | -14.78 | -0.06 | 0 | -1.66 | 0 | 0.11 | 83.33 | 1.67 | -13.92 | 0.01 | 0.0 | -0.06 | 0 | 0.05 | -29.78 | 3.42 | 169.29 | 2.7 | 159.62 | 0.64 | -17.95 | 0.07 | 40.0 | 50.73 | -53.27 |
| 2020 (7) | 2.03 | 0 | -0.09 | 0 | -0.86 | 0 | 0.06 | 0 | 1.94 | 234.48 | 0.01 | -90.91 | -0.09 | 0 | 0.07 | -92.55 | 1.27 | 108.2 | 1.04 | -21.21 | 0.78 | 9.86 | 0.05 | 25.0 | 108.56 | 0 |
| 2019 (6) | -0.28 | 0 | 0.86 | 0 | -0.31 | 0 | 0 | 0 | 0.58 | 0 | 0.11 | 120.0 | -0.09 | 0 | 0.98 | 75.37 | 0.61 | 0.0 | 1.32 | 214.29 | 0.71 | 33.96 | 0.04 | 100.0 | -13.53 | 0 |
| 2018 (5) | -0.85 | 0 | -0.11 | 0 | 0.94 | 487.5 | 0.06 | 0 | -0.96 | 0 | 0.05 | 400.0 | -0.02 | 0 | 0.56 | 265.47 | 0.61 | -15.28 | 0.42 | -25.0 | 0.53 | 51.43 | 0.02 | -33.33 | -87.63 | 0 |
| 2017 (4) | -0.05 | 0 | -0.06 | 0 | 0.16 | -70.37 | 0 | 0 | -0.11 | 0 | 0.01 | -66.67 | -0.04 | 0 | 0.15 | -74.18 | 0.72 | 24.14 | 0.56 | 19.15 | 0.35 | 29.63 | 0.03 | 50.0 | -5.32 | 0 |
| 2016 (3) | -0.45 | 0 | -0.08 | 0 | 0.54 | 0 | 0 | 0 | -0.53 | 0 | 0.03 | -57.14 | -0.02 | 0 | 0.59 | -75.9 | 0.58 | 75.76 | 0.47 | 113.64 | 0.27 | 35.0 | 0.02 | 0.0 | -59.21 | 0 |
| 2015 (2) | 0.58 | 0 | -0.14 | 0 | -0.48 | 0 | 0.16 | 0 | 0.44 | 0 | 0.07 | 0 | -0.05 | 0 | 2.46 | 0 | 0.33 | 0 | 0.22 | 0 | 0.2 | 0 | 0.02 | 0 | 131.82 | 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) | 3.06 | 121.74 | 451.72 | -0.38 | 87.29 | -58.33 | -2.64 | -245.86 | -259.04 | -0.82 | -783.33 | 18.0 | 2.68 | 266.46 | 341.44 | 0.3 | -90.23 | 0 | -0.04 | 20.0 | 80.95 | 4.21 | -91.09 | 0 | 1.06 | 92.73 | 51.43 | 0.83 | 93.02 | 56.6 | 0.18 | 5.88 | 12.5 | 0.04 | 0.0 | 100.0 | 291.43 | 35.16 | 337.83 |
| 23Q3 (19) | 1.38 | -4.17 | 89.04 | -2.99 | -666.67 | -564.44 | 1.81 | 242.52 | 263.06 | 0.12 | -68.42 | 20.0 | -1.61 | -253.33 | -675.0 | 3.07 | 777.14 | 0 | -0.05 | -25.0 | -150.0 | 47.23 | 924.23 | 0 | 0.55 | -26.67 | -1.79 | 0.43 | -28.33 | 0.0 | 0.17 | 0.0 | 13.33 | 0.04 | 0.0 | 300.0 | 215.62 | 21.29 | 74.27 |
| 23Q2 (18) | 1.44 | 167.29 | -22.16 | -0.39 | -4000.0 | 60.2 | -1.27 | -190.07 | 46.86 | 0.38 | -34.48 | 2.7 | 1.05 | 149.3 | 20.69 | 0.35 | 3400.0 | -63.16 | -0.04 | -300.0 | -300.0 | 4.61 | 2717.52 | -59.95 | 0.75 | 15.38 | -54.27 | 0.6 | 20.0 | -54.2 | 0.17 | 6.25 | 21.43 | 0.04 | 33.33 | 100.0 | 177.78 | 157.32 | 41.26 |
| 23Q1 (17) | -2.14 | -145.98 | -65.89 | 0.01 | 104.17 | 125.0 | 1.41 | -15.06 | -52.36 | 0.58 | 158.0 | 16.0 | -2.13 | -91.89 | -60.15 | 0.01 | 0 | 0 | -0.01 | 95.24 | 0.0 | 0.16 | 0 | 0 | 0.65 | -7.14 | -38.68 | 0.5 | -5.66 | -41.86 | 0.16 | 0.0 | 14.29 | 0.03 | 50.0 | 50.0 | -310.14 | -153.11 | -145.23 |
| 22Q4 (16) | -0.87 | -219.18 | -690.91 | -0.24 | 46.67 | -2300.0 | 1.66 | 249.55 | 4250.0 | -1.0 | -1100.0 | -143.9 | -1.11 | -496.43 | -825.0 | 0 | 0 | 0 | -0.21 | -950.0 | 0 | -0.00 | 0 | 0 | 0.7 | 25.0 | -36.36 | 0.53 | 23.26 | -39.08 | 0.16 | 6.67 | 6.67 | 0.02 | 100.0 | 0.0 | -122.54 | -199.04 | -1058.51 |
| 22Q3 (15) | 0.73 | -60.54 | -42.06 | -0.45 | 54.08 | -446.15 | -1.11 | 53.56 | 9.02 | 0.1 | -72.97 | 266.67 | 0.28 | -67.82 | -79.86 | 0 | -100.0 | 0 | -0.02 | -100.0 | 0 | -0.00 | -100.0 | 0 | 0.56 | -65.85 | -36.36 | 0.43 | -67.18 | -35.82 | 0.15 | 7.14 | -6.25 | 0.01 | -50.0 | -50.0 | 123.73 | -1.69 | -16.53 |
| 22Q2 (14) | 1.85 | 243.41 | 26.71 | -0.98 | -2350.0 | -600.0 | -2.39 | -180.74 | -100.84 | 0.37 | -26.0 | -2.63 | 0.87 | 165.41 | -34.09 | 0.95 | 0 | 9400.0 | -0.01 | 0.0 | 50.0 | 11.52 | 0 | 6452.12 | 1.64 | 54.72 | 69.07 | 1.31 | 52.33 | 61.73 | 0.14 | 0.0 | -12.5 | 0.02 | 0.0 | 0.0 | 125.85 | 199.51 | -14.66 |
| 22Q1 (13) | -1.29 | -1072.73 | -44.94 | -0.04 | -300.0 | 0.0 | 2.96 | 7500.0 | 274.68 | 0.5 | 221.95 | 138.1 | -1.33 | -1008.33 | -43.01 | 0 | 0 | 0 | -0.01 | 0 | 50.0 | -0.00 | 0 | 0 | 1.06 | -3.64 | 130.43 | 0.86 | -1.15 | 145.71 | 0.14 | -6.67 | -17.65 | 0.02 | 0.0 | 0.0 | -126.47 | -1095.72 | 23.27 |
| 21Q4 (12) | -0.11 | -108.73 | -110.48 | -0.01 | -107.69 | 50.0 | -0.04 | 96.72 | 90.91 | -0.41 | -583.33 | -24.24 | -0.12 | -108.63 | -111.65 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 1.1 | 25.0 | 103.7 | 0.87 | 29.85 | 89.13 | 0.15 | -6.25 | -21.05 | 0.02 | 0.0 | 100.0 | -10.58 | -107.14 | -106.65 |
| 21Q3 (11) | 1.26 | -13.7 | 11.5 | 0.13 | 192.86 | 1400.0 | -1.22 | -2.52 | -106.78 | -0.06 | -115.79 | -150.0 | 1.39 | 5.3 | 24.11 | 0 | -100.0 | 0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | 0 | 0.88 | -9.28 | 83.33 | 0.67 | -17.28 | 76.32 | 0.16 | 0.0 | -15.79 | 0.02 | 0.0 | 100.0 | 148.24 | 0.52 | -23.91 |
| 21Q2 (10) | 1.46 | 264.04 | 75.9 | -0.14 | -250.0 | -250.0 | -1.19 | -250.63 | -48.75 | 0.38 | 80.95 | 153.33 | 1.32 | 241.94 | 67.09 | 0.01 | 0 | 0 | -0.02 | 0.0 | 50.0 | 0.18 | 0 | 0 | 0.97 | 110.87 | 288.0 | 0.81 | 131.43 | 326.32 | 0.16 | -5.88 | -23.81 | 0.02 | 0.0 | 100.0 | 147.47 | 189.48 | -27.15 |
| 21Q1 (9) | -0.89 | -184.76 | 8.25 | -0.04 | -100.0 | -100.0 | 0.79 | 279.55 | -18.56 | 0.21 | 163.64 | 10.53 | -0.93 | -190.29 | 6.06 | 0 | 0 | 0 | -0.02 | 33.33 | -100.0 | -0.00 | 0 | 0 | 0.46 | -14.81 | 0 | 0.35 | -23.91 | 3400.0 | 0.17 | -10.53 | -10.53 | 0.02 | 100.0 | 100.0 | -164.81 | -203.6 | 64.32 |
| 20Q4 (8) | 1.05 | -7.08 | 128.26 | -0.02 | -100.0 | -101.87 | -0.44 | 25.42 | 73.17 | -0.33 | -375.0 | -106.25 | 1.03 | -8.04 | -32.68 | 0 | 0 | 0 | -0.03 | -200.0 | 0 | -0.00 | 0 | 0 | 0.54 | 12.5 | 42.11 | 0.46 | 21.05 | -60.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 159.09 | -18.34 | 366.9 |
| 20Q3 (7) | 1.13 | 36.14 | 1230.0 | -0.01 | 75.0 | -116.67 | -0.59 | 26.25 | -255.26 | 0.12 | -20.0 | 33.33 | 1.12 | 41.77 | 2900.0 | 0 | 0 | -100.0 | -0.01 | 75.0 | 50.0 | -0.00 | 0 | -100.0 | 0.48 | 92.0 | 785.71 | 0.38 | 100.0 | 860.0 | 0.19 | -9.52 | 5.56 | 0.01 | 0.0 | 0.0 | 194.83 | -3.76 | 372.76 |
| 20Q2 (6) | 0.83 | 185.57 | 419.23 | -0.04 | -100.0 | 73.33 | -0.8 | -182.47 | -350.0 | 0.15 | -21.05 | 400.0 | 0.79 | 179.8 | 292.68 | 0 | 0 | 0 | -0.04 | -300.0 | -33.33 | -0.00 | 0 | 0 | 0.25 | 0 | 56.25 | 0.19 | 1800.0 | 72.73 | 0.21 | 10.53 | 23.53 | 0.01 | 0.0 | 0.0 | 202.44 | 143.83 | 325.8 |
| 20Q1 (5) | -0.97 | -310.87 | -155.26 | -0.02 | -101.87 | 83.33 | 0.97 | 159.15 | 53.97 | 0.19 | 218.75 | 375.0 | -0.99 | -164.71 | -98.0 | 0 | 0 | -100.0 | -0.01 | 0 | 75.0 | -0.00 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0.01 | -99.13 | -90.91 | 0.19 | 0.0 | 18.75 | 0.01 | 0.0 | 0.0 | -461.90 | -1455.59 | -240.35 |
| 19Q4 (4) | 0.46 | 560.0 | 0.0 | 1.07 | 1683.33 | 0.0 | -1.64 | -531.58 | 0.0 | -0.16 | -277.78 | 0.0 | 1.53 | 3925.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.38 | 642.86 | 0.0 | 1.15 | 2400.0 | 0.0 | 0.19 | 5.56 | 0.0 | 0.01 | 0.0 | 0.0 | 34.07 | 147.7 | 0.0 |
| 19Q3 (3) | -0.1 | 61.54 | 0.0 | 0.06 | 140.0 | 0.0 | 0.38 | 18.75 | 0.0 | 0.09 | 200.0 | 0.0 | -0.04 | 90.24 | 0.0 | 0.05 | 0 | 0.0 | -0.02 | 33.33 | 0.0 | 1.90 | 0 | 0.0 | -0.07 | -143.75 | 0.0 | -0.05 | -145.45 | 0.0 | 0.18 | 5.88 | 0.0 | 0.01 | 0.0 | 0.0 | -71.43 | 20.33 | 0.0 |
| 19Q2 (2) | -0.26 | 31.58 | 0.0 | -0.15 | -25.0 | 0.0 | 0.32 | -49.21 | 0.0 | 0.03 | -25.0 | 0.0 | -0.41 | 18.0 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | 25.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.16 | 6.67 | 0.0 | 0.11 | 0.0 | 0.0 | 0.17 | 6.25 | 0.0 | 0.01 | 0.0 | 0.0 | -89.66 | 33.94 | 0.0 |
| 19Q1 (1) | -0.38 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -135.71 | 0.0 | 0.0 |
