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) | 5.25 | -11.62 | -1.91 | 0 | 0.87 | -52.2 | 0 | 0 | 3.34 | -6.44 | 0.54 | 350.0 | 0 | 0 | 1.56 | 307.8 | 5.52 | 33.33 | 4.9 | -2.78 | 0.41 | 2.5 | 0.18 | 5.88 | 95.63 | -9.68 |
| 2022 (9) | 5.94 | 0 | -2.37 | 0 | 1.82 | 271.43 | 0.1 | 0 | 3.57 | 0 | 0.12 | -45.45 | 0 | 0 | 0.38 | -51.01 | 4.14 | 42.27 | 5.04 | 141.15 | 0.4 | 5.26 | 0.17 | 0.0 | 105.88 | 0 |
| 2021 (8) | -1.23 | 0 | -0.3 | 0 | 0.49 | 0 | -0.41 | 0 | -1.53 | 0 | 0.22 | -78.85 | 0 | 0 | 0.78 | -82.99 | 2.91 | 12.36 | 2.09 | 20.11 | 0.38 | 72.73 | 0.17 | 0.0 | -46.59 | 0 |
| 2020 (7) | 4.83 | 137.93 | -4.44 | 0 | -0.92 | 0 | -0.16 | 0 | 0.39 | 0 | 1.04 | -28.28 | 0 | 0 | 4.58 | -8.74 | 2.59 | 2.37 | 1.74 | -19.07 | 0.22 | 37.5 | 0.17 | 0.0 | 226.76 | 177.03 |
| 2019 (6) | 2.03 | -51.08 | -2.84 | 0 | 0.27 | 0 | -0.26 | 0 | -0.81 | 0 | 1.45 | 3525.0 | -0.5 | 0 | 5.02 | 3820.07 | 2.53 | -19.94 | 2.15 | -34.05 | 0.16 | 14.29 | 0.17 | 1600.0 | 81.85 | -32.74 |
| 2018 (5) | 4.15 | 25.0 | 0.64 | -37.86 | -2.2 | 0 | -0.51 | 0 | 4.79 | 10.11 | 0.04 | 300.0 | 0 | 0 | 0.13 | 265.92 | 3.16 | -6.23 | 3.26 | 5.84 | 0.14 | -6.67 | 0.01 | 0.0 | 121.70 | 18.77 |
| 2017 (4) | 3.32 | 0.61 | 1.03 | 0 | -0.69 | 0 | 0.1 | 66.67 | 4.35 | 343.88 | 0.01 | -66.67 | 0 | 0 | 0.04 | -66.16 | 3.37 | -12.69 | 3.08 | -17.65 | 0.15 | -6.25 | 0.01 | -75.0 | 102.47 | 22.34 |
| 2016 (3) | 3.3 | 6.8 | -2.32 | 0 | 0.07 | 0 | 0.06 | 100.0 | 0.98 | -44.32 | 0.03 | -40.0 | 0 | 0 | 0.10 | -47.49 | 3.86 | 5.75 | 3.74 | 5.35 | 0.16 | -5.88 | 0.04 | 0.0 | 83.76 | 1.92 |
| 2015 (2) | 3.09 | 81.76 | -1.33 | 0 | -1.82 | 0 | 0.03 | -78.57 | 1.76 | 9.32 | 0.05 | 150.0 | 0 | 0 | 0.20 | 102.9 | 3.65 | 90.1 | 3.55 | 68.25 | 0.17 | -19.05 | 0.04 | 0.0 | 82.18 | 14.09 |
| 2014 (1) | 1.7 | -6.08 | -0.09 | 0 | -1.53 | 0 | 0.14 | 0 | 1.61 | 46.36 | 0.02 | -50.0 | 0 | 0 | 0.10 | -42.06 | 1.92 | -7.25 | 2.11 | 14.05 | 0.21 | -25.0 | 0.04 | -20.0 | 72.03 | -13.24 |
| 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) | 0.88 | -50.84 | -39.31 | 0.42 | 141.58 | 130.66 | -0.49 | -202.08 | -156.98 | -0.01 | 66.67 | -133.33 | 1.3 | 66.67 | 1525.0 | 0.21 | 75.0 | 600.0 | 0 | 0 | 0 | 2.03 | 48.45 | 409.95 | 1.64 | 14.69 | 60.78 | 0.97 | -41.92 | 90.2 | 0.11 | 10.0 | 10.0 | 0.05 | 0.0 | 25.0 | 77.88 | -20.82 | -65.09 |
| 23Q3 (19) | 1.79 | 43.2 | -30.89 | -1.01 | -74.14 | -3266.67 | 0.48 | 318.18 | 209.09 | -0.03 | -109.38 | 50.0 | 0.78 | 16.42 | -69.53 | 0.12 | 140.0 | 140.0 | 0 | 0 | 0 | 1.37 | 153.39 | 120.32 | 1.43 | -8.33 | 10.85 | 1.67 | 3.09 | -23.74 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 25.0 | 98.35 | 39.27 | -11.52 |
| 23Q2 (18) | 1.25 | -6.72 | 668.18 | -0.58 | 20.55 | 32.56 | -0.22 | -120.0 | -161.11 | 0.32 | 214.29 | 357.14 | 0.67 | 9.84 | 162.04 | 0.05 | -70.59 | 400.0 | 0 | 0 | 0 | 0.54 | -80.14 | 384.36 | 1.56 | 73.33 | 26.83 | 1.62 | 153.12 | 9.46 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 25.0 | 70.62 | -58.36 | 620.03 |
| 23Q1 (17) | 1.34 | -7.59 | -36.79 | -0.73 | 46.72 | -563.64 | 1.1 | 27.91 | 5.77 | -0.28 | -1033.33 | -566.67 | 0.61 | 662.5 | -69.65 | 0.17 | 466.67 | 466.67 | 0 | 0 | 0 | 2.72 | 582.53 | 518.26 | 0.9 | -11.76 | 50.0 | 0.64 | 25.49 | -24.71 | 0.1 | 0.0 | 0.0 | 0.05 | 25.0 | 25.0 | 169.62 | -23.96 | -20.79 |
| 22Q4 (16) | 1.45 | -44.02 | 1006.25 | -1.37 | -4466.67 | -528.12 | 0.86 | 295.45 | 407.14 | 0.03 | 150.0 | 0.0 | 0.08 | -96.88 | -50.0 | 0.03 | -40.0 | -50.0 | 0 | 0 | 0 | 0.40 | -35.86 | -39.39 | 1.02 | -20.93 | -4.67 | 0.51 | -76.71 | -40.0 | 0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 223.08 | 100.68 | 1480.29 |
| 22Q3 (15) | 2.59 | 1277.27 | 688.64 | -0.03 | 96.51 | 57.14 | -0.44 | -222.22 | -375.0 | -0.06 | -185.71 | 68.42 | 2.56 | 337.04 | 601.96 | 0.05 | 400.0 | -37.5 | 0 | 0 | 0 | 0.62 | 457.07 | -40.14 | 1.29 | 4.88 | 53.57 | 2.19 | 47.97 | 204.17 | 0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 111.16 | 918.53 | 317.26 |
| 22Q2 (14) | -0.22 | -110.38 | -222.22 | -0.86 | -681.82 | -65.38 | 0.36 | -65.38 | 500.0 | 0.07 | 16.67 | 177.78 | -1.08 | -153.73 | -217.65 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.11 | -74.65 | -32.18 | 1.23 | 105.0 | 119.64 | 1.48 | 74.12 | 957.14 | 0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -13.58 | -106.34 | -121.12 |
| 22Q1 (13) | 2.12 | 1425.0 | 361.73 | -0.11 | -134.38 | -175.0 | 1.04 | 471.43 | 48.57 | 0.06 | 100.0 | 135.29 | 2.01 | 1156.25 | 336.47 | 0.03 | -50.0 | -57.14 | 0 | 0 | 0 | 0.44 | -33.09 | -66.93 | 0.6 | -43.93 | 39.53 | 0.85 | 0.0 | 117.95 | 0.1 | 0.0 | 11.11 | 0.04 | 0.0 | 0.0 | 214.14 | 1425.0 | 237.47 |
| 21Q4 (12) | -0.16 | 63.64 | -104.83 | 0.32 | 557.14 | 116.58 | -0.28 | -275.0 | 79.26 | 0.03 | 115.79 | -84.21 | 0.16 | 131.37 | -88.41 | 0.06 | -25.0 | -60.0 | 0 | 0 | 0 | 0.66 | -36.65 | -68.01 | 1.07 | 27.38 | 13.83 | 0.85 | 18.06 | 54.55 | 0.1 | 0.0 | 11.11 | 0.04 | 0.0 | 0.0 | -16.16 | 68.41 | -103.32 |
| 21Q3 (11) | -0.44 | -344.44 | -142.72 | -0.07 | 86.54 | 92.55 | 0.16 | 277.78 | -61.9 | -0.19 | -111.11 | -35.71 | -0.51 | -50.0 | -666.67 | 0.08 | 700.0 | -80.95 | 0 | 0 | 0 | 1.04 | 531.09 | -85.47 | 0.84 | 50.0 | 12.0 | 0.72 | 414.29 | 56.52 | 0.1 | 0.0 | 150.0 | 0.04 | 0.0 | 0.0 | -51.16 | -179.59 | -126.82 |
| 21Q2 (10) | 0.18 | 122.22 | -60.0 | -0.52 | -1200.0 | 36.59 | -0.09 | -112.86 | 47.06 | -0.09 | 47.06 | 50.0 | -0.34 | 60.0 | 8.11 | 0.01 | -85.71 | -95.83 | 0 | 0 | 0 | 0.16 | -87.64 | -96.74 | 0.56 | 30.23 | 0.0 | 0.14 | -64.1 | -57.58 | 0.1 | 11.11 | 150.0 | 0.04 | 0.0 | 0.0 | 64.29 | 141.27 | -41.43 |
| 21Q1 (9) | -0.81 | -124.47 | -2800.0 | -0.04 | 97.93 | 94.67 | 0.7 | 151.85 | 268.42 | -0.17 | -189.47 | -750.0 | -0.85 | -161.59 | -18.06 | 0.07 | -53.33 | -70.83 | 0 | 0 | 0 | 1.33 | -35.27 | -73.88 | 0.43 | -54.26 | 26.47 | 0.39 | -29.09 | -2.5 | 0.09 | 0.0 | 125.0 | 0.04 | 0.0 | 0.0 | -155.77 | -132.0 | -2592.31 |
| 20Q4 (8) | 3.31 | 221.36 | 1847.06 | -1.93 | -105.32 | -19.14 | -1.35 | -421.43 | -301.49 | 0.19 | 235.71 | 226.67 | 1.38 | 1433.33 | 195.17 | 0.15 | -64.29 | -81.25 | 0 | 0 | 0 | 2.05 | -71.22 | -80.15 | 0.94 | 25.33 | 25.33 | 0.55 | 19.57 | 52.78 | 0.09 | 125.0 | 80.0 | 0.04 | 0.0 | 0.0 | 486.76 | 155.2 | 1188.49 |
| 20Q3 (7) | 1.03 | 128.89 | 33.77 | -0.94 | -14.63 | -13.25 | 0.42 | 347.06 | 100.0 | -0.14 | 22.22 | -40.0 | 0.09 | 124.32 | 250.0 | 0.42 | 75.0 | -34.38 | 0 | 0 | 100.0 | 7.13 | 41.72 | -14.54 | 0.75 | 33.93 | 13.64 | 0.46 | 39.39 | -25.81 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 190.74 | 73.79 | 73.4 |
| 20Q2 (6) | 0.45 | 1400.0 | 32.35 | -0.82 | -9.33 | -167.21 | -0.17 | -189.47 | -525.0 | -0.18 | -800.0 | -38.46 | -0.37 | 48.61 | -123.72 | 0.24 | 0.0 | 2300.0 | 0 | 0 | 0 | 5.03 | -1.05 | 3829.56 | 0.56 | 64.71 | -15.15 | 0.33 | -17.5 | -50.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 109.76 | 1656.1 | 138.88 |
| 20Q1 (5) | 0.03 | -82.35 | -96.05 | -0.75 | 53.7 | 53.7 | 0.19 | -71.64 | 128.79 | -0.02 | 86.67 | -118.18 | -0.72 | 50.34 | 16.28 | 0.24 | -70.0 | 2300.0 | 0 | 0 | 0 | 5.08 | -50.81 | 2772.88 | 0.34 | -54.67 | -26.09 | 0.4 | 11.11 | -23.08 | 0.04 | -20.0 | 0.0 | 0.04 | 0.0 | 0.0 | 6.25 | -83.46 | -95.07 |
| 19Q4 (4) | 0.17 | -77.92 | 0.0 | -1.62 | -95.18 | 0.0 | 0.67 | 219.05 | 0.0 | -0.15 | -50.0 | 0.0 | -1.45 | -2316.67 | 0.0 | 0.8 | 25.0 | 0.0 | 0 | 100.0 | 0.0 | 10.34 | 23.87 | 0.0 | 0.75 | 13.64 | 0.0 | 0.36 | -41.94 | 0.0 | 0.05 | 25.0 | 0.0 | 0.04 | 0.0 | 0.0 | 37.78 | -65.66 | 0.0 |
| 19Q3 (3) | 0.77 | 126.47 | 0.0 | -0.83 | -168.03 | 0.0 | 0.21 | 425.0 | 0.0 | -0.1 | 23.08 | 0.0 | -0.06 | -103.85 | 0.0 | 0.64 | 6300.0 | 0.0 | -0.5 | 0 | 0.0 | 8.34 | 6416.82 | 0.0 | 0.66 | 0.0 | 0.0 | 0.62 | -6.06 | 0.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 110.00 | 139.41 | 0.0 |
| 19Q2 (2) | 0.34 | -55.26 | 0.0 | 1.22 | 175.31 | 0.0 | 0.04 | 106.06 | 0.0 | -0.13 | -218.18 | 0.0 | 1.56 | 281.4 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.13 | -27.66 | 0.0 | 0.66 | 43.48 | 0.0 | 0.66 | 26.92 | 0.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 45.95 | -63.73 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | -1.62 | 0.0 | 0.0 | -0.66 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 126.67 | 0.0 | 0.0 |
