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) | 2.64 | 30.69 | -0.67 | 0 | -2.25 | 0 | 0 | 0 | 1.97 | -12.83 | 0.39 | -33.9 | -0.25 | 0 | 1.85 | -42.48 | 1.02 | 410.0 | 0.96 | 88.24 | 1.62 | 3.18 | 0.02 | 0.0 | 101.54 | 5.56 |
| 2022 (9) | 2.02 | 94.23 | 0.24 | 0 | -2.05 | 0 | -0.01 | 0 | 2.26 | 189.74 | 0.59 | 168.18 | 0 | 0 | 3.21 | 158.98 | 0.2 | 33.33 | 0.51 | 18.6 | 1.57 | -1.88 | 0.02 | -33.33 | 96.19 | 90.53 |
| 2021 (8) | 1.04 | -57.72 | -0.26 | 0 | -2.22 | 0 | -0.07 | 0 | 0.78 | -61.95 | 0.22 | -31.25 | -0.12 | 0 | 1.24 | -26.09 | 0.15 | -76.92 | 0.43 | -24.56 | 1.6 | -1.23 | 0.03 | 0.0 | 50.49 | -54.44 |
| 2020 (7) | 2.46 | -21.41 | -0.41 | 0 | -0.92 | 0 | -0.06 | 0 | 2.05 | -25.72 | 0.32 | -42.86 | -0.13 | 0 | 1.68 | -32.6 | 0.65 | -63.48 | 0.57 | -63.69 | 1.62 | -2.99 | 0.03 | 0.0 | 110.81 | 15.77 |
| 2019 (6) | 3.13 | 54.95 | -0.37 | 0 | -2.85 | 0 | 0.03 | 0 | 2.76 | 70.37 | 0.56 | 75.0 | -0.01 | 0 | 2.49 | 70.72 | 1.78 | 8.54 | 1.57 | -10.29 | 1.67 | 178.33 | 0.03 | 50.0 | 95.72 | 12.3 |
| 2018 (5) | 2.02 | -15.13 | -0.4 | 0 | -2.15 | 0 | -0.01 | 0 | 1.62 | -22.49 | 0.32 | -30.43 | -0.05 | 0 | 1.46 | -32.43 | 1.64 | -15.03 | 1.75 | 0.0 | 0.6 | -7.69 | 0.02 | -33.33 | 85.23 | -12.98 |
| 2017 (4) | 2.38 | 17.24 | -0.29 | 0 | -1.36 | 0 | -0.05 | 0 | 2.09 | 44.14 | 0.46 | -35.21 | 0.08 | -46.67 | 2.16 | -35.06 | 1.93 | 3.76 | 1.75 | 3.55 | 0.65 | 0.0 | 0.03 | 0.0 | 97.94 | 14.35 |
| 2016 (3) | 2.03 | -14.71 | -0.58 | 0 | -1.6 | 0 | 0.02 | 100.0 | 1.45 | -18.54 | 0.71 | -22.83 | 0.15 | 0 | 3.33 | -22.9 | 1.86 | 0.54 | 1.69 | -19.14 | 0.65 | 8.33 | 0.03 | 50.0 | 85.65 | -2.47 |
| 2015 (2) | 2.38 | 10.19 | -0.6 | 0 | -1.65 | 0 | 0.01 | 0 | 1.78 | 2.3 | 0.92 | 76.92 | -0.02 | 0 | 4.31 | 78.25 | 1.85 | -22.92 | 2.09 | -9.13 | 0.6 | -1.64 | 0.02 | 0.0 | 87.82 | 19.13 |
| 2014 (1) | 2.16 | -25.77 | -0.42 | 0 | -1.93 | 0 | -0.12 | 0 | 1.74 | -32.3 | 0.52 | 4.0 | 0 | 0 | 2.42 | 0.47 | 2.4 | 0.42 | 2.3 | -0.43 | 0.61 | 7.02 | 0.02 | 100.0 | 73.72 | -26.79 |
| 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) | 0.55 | -8.33 | 0.0 | -0.27 | -35.0 | -575.0 | -0.43 | 58.25 | -2.38 | 0.08 | 200.0 | 700.0 | 0.28 | -30.0 | -45.1 | 0.17 | 88.89 | -55.26 | -0.15 | 0 | -193.75 | 3.09 | 84.09 | -57.54 | 0.16 | -23.81 | -48.39 | 0.15 | -25.0 | -34.78 | 0.42 | 5.0 | 5.0 | 0.01 | 0 | 0 | 94.83 | -5.17 | 8.62 |
| 23Q3 (19) | 0.6 | -35.48 | 5.26 | -0.2 | -53.85 | -185.71 | -1.03 | -139.53 | 12.71 | -0.08 | 0 | 0 | 0.4 | -50.0 | -20.0 | 0.09 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 1.68 | -6.15 | -15.46 | 0.21 | -19.23 | 0 | 0.2 | -33.33 | 185.71 | 0.4 | 2.56 | 2.56 | 0 | 0 | 0 | 100.00 | -25.81 | -19.3 |
| 23Q2 (18) | 0.93 | 66.07 | 190.62 | -0.13 | -116.67 | -139.39 | -0.43 | -19.44 | -95.45 | 0 | 0 | -100.0 | 0.8 | 60.0 | 23.08 | 0.09 | 80.0 | 80.0 | -0.09 | -350.0 | -800.0 | 1.79 | 85.0 | 45.36 | 0.26 | -33.33 | 208.33 | 0.3 | -3.23 | 900.0 | 0.39 | -4.88 | 0.0 | 0 | 0 | -100.0 | 134.78 | 73.29 | 81.11 |
| 23Q1 (17) | 0.56 | 1.82 | -5.08 | -0.06 | -50.0 | -400.0 | -0.36 | 14.29 | -56.52 | 0 | -100.0 | 100.0 | 0.5 | -1.96 | -18.03 | 0.05 | -86.84 | -37.5 | -0.02 | -112.5 | 0.0 | 0.97 | -86.72 | -45.46 | 0.39 | 25.81 | 200.0 | 0.31 | 34.78 | 82.35 | 0.41 | 2.5 | 5.13 | 0 | 0 | -100.0 | 77.78 | -10.91 | -24.86 |
| 22Q4 (16) | 0.55 | -3.51 | 161.9 | -0.04 | 42.86 | -100.0 | -0.42 | 64.41 | 0 | 0.01 | 0 | 0.0 | 0.51 | 2.0 | 168.42 | 0.38 | 322.22 | 850.0 | 0.16 | 223.08 | 1700.0 | 7.27 | 266.52 | 790.06 | 0.31 | 0 | 19.23 | 0.23 | 228.57 | 4.55 | 0.4 | 2.56 | 0.0 | 0 | 0 | -100.0 | 87.30 | -29.55 | 161.9 |
| 22Q3 (15) | 0.57 | 78.12 | 67.65 | -0.07 | -121.21 | 85.42 | -1.18 | -436.36 | -24.21 | 0 | -100.0 | 100.0 | 0.5 | -23.08 | 457.14 | 0.09 | 80.0 | 12.5 | -0.13 | -1200.0 | -1200.0 | 1.98 | 61.37 | 5.81 | 0 | 100.0 | 100.0 | 0.07 | 133.33 | -65.0 | 0.39 | 0.0 | -2.5 | 0 | -100.0 | -100.0 | 123.91 | 66.51 | 122.31 |
| 22Q2 (14) | 0.32 | -45.76 | 433.33 | 0.33 | 1550.0 | 13.79 | -0.22 | 4.35 | 59.26 | 0.02 | 166.67 | 300.0 | 0.65 | 6.56 | 85.71 | 0.05 | -37.5 | -16.67 | -0.01 | 50.0 | 50.0 | 1.23 | -30.59 | -22.81 | -0.24 | -284.62 | 7.69 | 0.03 | -82.35 | 120.0 | 0.39 | 0.0 | -2.5 | 0.01 | 0.0 | 0.0 | 74.42 | -28.1 | 222.48 |
| 22Q1 (13) | 0.59 | 180.95 | 37.21 | 0.02 | 200.0 | 150.0 | -0.23 | 0 | 68.49 | -0.03 | -400.0 | -50.0 | 0.61 | 221.05 | 56.41 | 0.08 | 100.0 | 166.67 | -0.02 | -100.0 | 75.0 | 1.77 | 116.81 | 182.6 | 0.13 | -50.0 | -38.1 | 0.17 | -22.73 | 6.25 | 0.39 | -2.5 | -2.5 | 0.01 | 0.0 | 0.0 | 103.51 | 210.53 | 37.21 |
| 21Q4 (12) | 0.21 | -38.24 | -57.14 | -0.02 | 95.83 | 71.43 | 0 | 100.0 | 100.0 | 0.01 | 120.0 | 0.0 | 0.19 | 235.71 | -54.76 | 0.04 | -50.0 | -42.86 | -0.01 | 0.0 | 50.0 | 0.82 | -56.43 | -41.11 | 0.26 | 533.33 | -7.14 | 0.22 | 10.0 | 10.0 | 0.4 | 0.0 | -2.44 | 0.01 | 0.0 | 0.0 | 33.33 | -40.2 | -57.82 |
| 21Q3 (11) | 0.34 | 466.67 | -70.18 | -0.48 | -265.52 | -300.0 | -0.95 | -75.93 | -265.38 | -0.05 | -400.0 | -400.0 | -0.14 | -140.0 | -113.73 | 0.08 | 33.33 | 0.0 | -0.01 | 50.0 | 75.0 | 1.87 | 17.72 | 18.27 | -0.06 | 76.92 | -116.67 | 0.2 | 233.33 | -16.67 | 0.4 | 0.0 | -2.44 | 0.01 | 0.0 | 0.0 | 55.74 | 141.53 | -67.73 |
| 21Q2 (10) | 0.06 | -86.05 | -64.71 | 0.29 | 825.0 | 680.0 | -0.54 | 26.03 | -116.0 | -0.01 | 50.0 | 66.67 | 0.35 | -10.26 | 191.67 | 0.06 | 100.0 | 20.0 | -0.02 | 75.0 | 75.0 | 1.59 | 154.11 | 31.14 | -0.26 | -223.81 | -333.33 | -0.15 | -193.75 | -400.0 | 0.4 | 0.0 | -2.44 | 0.01 | 0.0 | 0.0 | 23.08 | -69.41 | -36.2 |
| 21Q1 (9) | 0.43 | -12.24 | -34.85 | -0.04 | 42.86 | 75.0 | -0.73 | -35.19 | -661.54 | -0.02 | -300.0 | 33.33 | 0.39 | -7.14 | -22.0 | 0.03 | -57.14 | -75.0 | -0.08 | -300.0 | 0 | 0.63 | -54.82 | -74.74 | 0.21 | -25.0 | 162.5 | 0.16 | -20.0 | 128.57 | 0.4 | -2.44 | 0.0 | 0.01 | 0.0 | 0.0 | 75.44 | -4.55 | -45.14 |
| 20Q4 (8) | 0.49 | -57.02 | -52.88 | -0.07 | 41.67 | 41.67 | -0.54 | -107.69 | -35.0 | 0.01 | 200.0 | 0.0 | 0.42 | -58.82 | -54.35 | 0.07 | -12.5 | 0.0 | -0.02 | 50.0 | 33.33 | 1.39 | -12.5 | 14.26 | 0.28 | -22.22 | -34.88 | 0.2 | -16.67 | -37.5 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 79.03 | -54.24 | -43.77 |
| 20Q3 (7) | 1.14 | 570.59 | 178.05 | -0.12 | -140.0 | 0 | -0.26 | -4.0 | 76.15 | -0.01 | 66.67 | -112.5 | 1.02 | 750.0 | 148.78 | 0.08 | 60.0 | -68.0 | -0.04 | 50.0 | -140.0 | 1.58 | 30.53 | -63.82 | 0.36 | 700.0 | -20.0 | 0.24 | 380.0 | -38.46 | 0.41 | 0.0 | -2.38 | 0.01 | 0.0 | 0.0 | 172.73 | 377.54 | 245.45 |
| 20Q2 (6) | 0.17 | -74.24 | -82.65 | -0.05 | 68.75 | 68.75 | -0.25 | -292.31 | 56.14 | -0.03 | 0.0 | 40.0 | 0.12 | -76.0 | -85.37 | 0.05 | -58.33 | -64.29 | -0.08 | 0 | -60.0 | 1.21 | -51.05 | -53.45 | -0.06 | -175.0 | -116.67 | 0.05 | -28.57 | -88.1 | 0.41 | 2.5 | -2.38 | 0.01 | 0.0 | 0.0 | 36.17 | -73.69 | -68.63 |
| 20Q1 (5) | 0.66 | -36.54 | -5.71 | -0.16 | -33.33 | -77.78 | 0.13 | 132.5 | 116.25 | -0.03 | -400.0 | -200.0 | 0.5 | -45.65 | -18.03 | 0.12 | 71.43 | 33.33 | 0 | 100.0 | 100.0 | 2.48 | 104.37 | 55.1 | 0.08 | -81.4 | -85.45 | 0.07 | -78.12 | -84.09 | 0.4 | -2.44 | -4.76 | 0.01 | 0.0 | 0.0 | 137.50 | -2.16 | 70.89 |
| 19Q4 (4) | 1.04 | 153.66 | 0.0 | -0.12 | 0 | 0.0 | -0.4 | 63.3 | 0.0 | 0.01 | -87.5 | 0.0 | 0.92 | 124.39 | 0.0 | 0.07 | -72.0 | 0.0 | -0.03 | -130.0 | 0.0 | 1.21 | -72.29 | 0.0 | 0.43 | -4.44 | 0.0 | 0.32 | -17.95 | 0.0 | 0.41 | -2.38 | 0.0 | 0.01 | 0.0 | 0.0 | 140.54 | 181.08 | 0.0 |
| 19Q3 (3) | 0.41 | -58.16 | 0.0 | 0 | 100.0 | 0.0 | -1.09 | -91.23 | 0.0 | 0.08 | 260.0 | 0.0 | 0.41 | -50.0 | 0.0 | 0.25 | 78.57 | 0.0 | 0.1 | 300.0 | 0.0 | 4.38 | 67.94 | 0.0 | 0.45 | 25.0 | 0.0 | 0.39 | -7.14 | 0.0 | 0.42 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 50.00 | -56.63 | 0.0 |
| 19Q2 (2) | 0.98 | 40.0 | 0.0 | -0.16 | -77.78 | 0.0 | -0.57 | 28.75 | 0.0 | -0.05 | -400.0 | 0.0 | 0.82 | 34.43 | 0.0 | 0.14 | 55.56 | 0.0 | -0.05 | -66.67 | 0.0 | 2.61 | 63.09 | 0.0 | 0.36 | -34.55 | 0.0 | 0.42 | -4.55 | 0.0 | 0.42 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 115.29 | 43.29 | 0.0 |
| 19Q1 (1) | 0.7 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.60 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 80.46 | 0.0 | 0.0 |
