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) | 2.44 | 64.86 | -3.08 | 0 | 0.67 | 0 | 0 | 0 | -0.64 | 0 | 2.52 | 11.01 | -0.27 | 0 | 19.37 | 6.23 | 1.95 | -2.01 | 1.69 | 4.32 | 0.27 | -3.57 | 0.02 | 100.0 | 123.23 | 59.04 |
| 2022 (9) | 1.48 | -43.73 | 0.36 | 0 | -2.46 | 0 | 0.05 | 0 | 1.84 | 253.85 | 2.27 | 5575.0 | -0.28 | 0 | 18.23 | 5775.56 | 1.99 | -0.5 | 1.62 | -1.22 | 0.28 | -6.67 | 0.01 | 0.0 | 77.49 | -42.55 |
| 2021 (8) | 2.63 | 9.58 | -2.11 | 0 | -1.4 | 0 | -0.02 | 0 | 0.52 | -81.36 | 0.04 | -96.95 | -0.02 | 0 | 0.31 | -97.48 | 2.0 | 17.65 | 1.64 | -4.09 | 0.3 | -9.09 | 0.01 | 0.0 | 134.87 | 15.2 |
| 2020 (7) | 2.4 | 10.6 | 0.39 | 0 | -0.89 | 0 | -0.08 | 0 | 2.79 | 436.54 | 1.31 | 2520.0 | 0 | 0 | 12.30 | 2608.56 | 1.7 | 14.86 | 1.71 | 69.31 | 0.33 | -13.16 | 0.01 | -50.0 | 117.07 | -23.93 |
| 2019 (6) | 2.17 | -4.82 | -1.65 | 0 | -0.77 | 0 | -0.04 | 0 | 0.52 | 0 | 0.05 | -58.33 | -0.04 | 0 | 0.45 | -57.5 | 1.48 | 7.25 | 1.01 | 32.89 | 0.38 | 31.03 | 0.02 | 100.0 | 153.90 | -28.45 |
| 2018 (5) | 2.28 | 0.88 | -2.46 | 0 | 0.2 | 0 | -0.01 | 0 | -0.18 | 0 | 0.12 | 140.0 | -0.01 | 0 | 1.07 | 236.6 | 1.38 | -13.21 | 0.76 | -11.63 | 0.29 | 0.0 | 0.01 | -50.0 | 215.09 | 11.35 |
| 2017 (4) | 2.26 | 201.33 | -1.08 | 0 | -0.73 | 0 | -0.03 | 0 | 1.18 | 807.69 | 0.05 | -58.33 | -0.03 | 0 | 0.32 | -61.83 | 1.59 | 25.2 | 0.86 | -5.49 | 0.29 | 0.0 | 0.02 | 0.0 | 193.16 | 214.21 |
| 2016 (3) | 0.75 | -51.92 | -0.62 | 0 | -0.66 | 0 | 0.18 | -76.32 | 0.13 | 0 | 0.12 | 71.43 | -0.02 | 0 | 0.83 | 62.64 | 1.27 | 12.39 | 0.91 | 15.19 | 0.29 | 0.0 | 0.02 | -60.0 | 61.48 | -55.47 |
| 2015 (2) | 1.56 | -23.53 | -2.17 | 0 | -0.8 | 0 | 0.76 | 76.74 | -0.61 | 0 | 0.07 | -65.0 | -0.04 | 0 | 0.51 | -68.48 | 1.13 | 48.68 | 0.79 | -2.47 | 0.29 | 3.57 | 0.05 | -37.5 | 138.05 | -20.82 |
| 2014 (1) | 2.04 | 67.21 | 0.69 | 0 | -1.53 | 0 | 0.43 | 0 | 2.73 | 0 | 0.2 | -86.93 | -0.02 | 0 | 1.62 | -83.97 | 0.76 | 0.0 | 0.81 | 26.56 | 0.28 | 27.27 | 0.08 | 0.0 | 174.36 | 34.34 |
| 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) | 0.66 | 6.45 | 34.69 | -0.6 | 9.09 | 50.41 | 0.33 | 213.79 | -60.71 | -0.01 | -200.0 | -150.0 | 0.06 | 250.0 | 108.33 | 0.46 | -61.02 | -54.0 | -0.02 | 92.0 | 0.0 | 13.65 | -64.83 | -57.82 | 0.38 | -11.63 | 18.75 | 0.29 | -27.5 | 31.82 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 183.33 | 38.98 | 8.5 |
| 23Q3 (19) | 0.62 | -20.51 | 195.24 | -0.66 | 43.59 | -164.0 | -0.29 | -190.62 | -16.0 | 0.01 | 0.0 | 125.0 | -0.04 | 89.74 | 0.0 | 1.18 | 145.83 | 591.67 | -0.25 | 0 | 0.0 | 38.82 | 154.73 | 598.14 | 0.43 | -12.24 | -10.42 | 0.4 | -16.67 | -11.11 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 131.91 | -6.98 | 226.65 |
| 23Q2 (18) | 0.78 | 105.26 | 41.82 | -1.17 | -82.81 | -147.37 | 0.32 | 3.23 | 110.6 | 0.01 | 200.0 | -80.0 | -0.39 | -50.0 | -112.91 | 0.48 | 23.08 | -29.41 | 0 | 0 | 0 | 15.24 | 34.8 | -35.01 | 0.49 | -24.62 | -10.91 | 0.48 | -9.43 | 6.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 141.82 | 123.92 | 34.08 |
| 23Q1 (17) | 0.38 | -22.45 | 65.22 | -0.64 | 47.11 | 0.0 | 0.31 | -63.1 | 1650.0 | -0.01 | -150.0 | -150.0 | -0.26 | 63.89 | 36.59 | 0.39 | -61.0 | -53.01 | 0 | 100.0 | 100.0 | 11.30 | -65.07 | -53.97 | 0.65 | 103.12 | 1.56 | 0.53 | 140.91 | 6.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 63.33 | -62.52 | 56.96 |
| 22Q4 (16) | 0.49 | 133.33 | -51.0 | -1.21 | -384.0 | -89.06 | 0.84 | 436.0 | 4300.0 | 0.02 | 150.0 | 0.0 | -0.72 | -1700.0 | -300.0 | 1.0 | 516.67 | 9900.0 | -0.02 | 92.0 | -100.0 | 32.36 | 515.32 | 10579.61 | 0.32 | -33.33 | -3.03 | 0.22 | -51.11 | 10.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 168.97 | 318.39 | -54.38 |
| 22Q3 (15) | 0.21 | -61.82 | -41.67 | -0.25 | -110.12 | -130.49 | -0.25 | 91.72 | 81.34 | -0.04 | -180.0 | -500.0 | -0.04 | -101.32 | -103.39 | -0.24 | -135.29 | -2500.0 | -0.25 | 0 | -2400.0 | -7.79 | -133.23 | -2749.35 | 0.48 | -12.73 | 0.0 | 0.45 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 40.38 | -61.82 | -41.67 |
| 22Q2 (14) | 0.55 | 139.13 | 17.02 | 2.47 | 485.94 | 888.0 | -3.02 | -15000.0 | -15000.0 | 0.05 | 150.0 | 171.43 | 3.02 | 836.59 | 319.44 | 0.68 | -18.07 | 3300.0 | 0 | 100.0 | 100.0 | 23.45 | -4.51 | 3546.21 | 0.55 | -14.06 | -1.79 | 0.45 | -10.0 | -16.67 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 105.77 | 162.12 | 39.53 |
| 22Q1 (13) | 0.23 | -77.0 | -71.25 | -0.64 | 0.0 | 74.8 | -0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.41 | -213.89 | 76.44 | 0.83 | 8200.0 | 0 | -0.01 | 0.0 | 0.0 | 24.56 | 8003.55 | 0 | 0.64 | 93.94 | 3.23 | 0.5 | 150.0 | 8.7 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 40.35 | -89.11 | -72.76 |
| 21Q4 (12) | 1.0 | 177.78 | 85.19 | -0.64 | -178.05 | 9.86 | -0.02 | 98.51 | 0.0 | 0.02 | 100.0 | -77.78 | 0.36 | -69.49 | 311.76 | 0.01 | 0.0 | -83.33 | -0.01 | 0.0 | -200.0 | 0.30 | 3.03 | -86.36 | 0.33 | -31.25 | 22.22 | 0.2 | -55.56 | 5.26 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 370.37 | 434.98 | 85.19 |
| 21Q3 (11) | 0.36 | -23.4 | -68.42 | 0.82 | 228.0 | -12.77 | -1.34 | -6600.0 | -63.41 | 0.01 | 114.29 | 200.0 | 1.18 | 63.89 | -43.27 | 0.01 | -50.0 | -66.67 | -0.01 | 0.0 | -200.0 | 0.29 | -54.26 | -71.37 | 0.48 | -14.29 | -11.11 | 0.45 | -16.67 | -6.25 | 0.07 | -12.5 | -22.22 | 0 | 0 | 0 | 69.23 | -8.67 | -65.38 |
| 21Q2 (10) | 0.47 | -41.25 | -65.94 | 0.25 | 109.84 | 146.3 | -0.02 | 0.0 | 33.33 | -0.07 | -450.0 | -250.0 | 0.72 | 141.38 | -14.29 | 0.02 | 0 | -98.35 | -0.01 | 0.0 | 0.0 | 0.64 | 0 | -98.73 | 0.56 | -9.68 | 60.0 | 0.54 | 17.39 | -19.4 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 75.81 | -48.83 | -58.8 |
| 21Q1 (9) | 0.8 | 48.15 | 221.21 | -2.54 | -257.75 | -468.12 | -0.02 | 0.0 | 33.33 | 0.02 | -77.78 | 113.33 | -1.74 | -923.53 | -5900.0 | 0 | -100.0 | -100.0 | -0.01 | -200.0 | 0 | -0.00 | -100.0 | -100.0 | 0.62 | 129.63 | 14.81 | 0.46 | 142.11 | 24.32 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 148.15 | -25.93 | 201.01 |
| 20Q4 (8) | 0.54 | -52.63 | -53.04 | -0.71 | -175.53 | 52.67 | -0.02 | 97.56 | 33.33 | 0.09 | 1000.0 | 80.0 | -0.17 | -108.17 | 51.43 | 0.06 | 100.0 | 0 | 0.01 | 0.0 | 200.0 | 2.22 | 116.3 | 0 | 0.27 | -50.0 | 17.39 | 0.19 | -60.42 | 533.33 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 200.00 | 0.0 | -79.13 |
| 20Q3 (7) | 1.14 | -17.39 | 293.1 | 0.94 | 274.07 | 42.42 | -0.82 | -2633.33 | -18.84 | -0.01 | 50.0 | 0.0 | 2.08 | 147.62 | 118.95 | 0.03 | -97.52 | 0.0 | 0.01 | 200.0 | 0.0 | 1.03 | -97.97 | -11.3 | 0.54 | 54.29 | 31.71 | 0.48 | -28.36 | 77.78 | 0.09 | 12.5 | 0.0 | 0 | 0 | -100.0 | 200.00 | 8.7 | 155.17 |
| 20Q2 (6) | 1.38 | 309.09 | 31.43 | -0.54 | -178.26 | -35.0 | -0.03 | 0.0 | 0.0 | -0.02 | 86.67 | 0.0 | 0.84 | 2700.0 | 29.23 | 1.21 | 12000.0 | 0 | -0.01 | 0 | 50.0 | 50.63 | 13316.32 | 0 | 0.35 | -35.19 | -2.78 | 0.67 | 81.08 | 131.03 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 184.00 | 225.45 | -31.66 |
| 20Q1 (5) | -0.66 | -157.39 | -112.9 | 0.69 | 146.0 | 268.29 | -0.03 | 0.0 | 0.0 | -0.15 | -400.0 | -650.0 | 0.03 | 108.57 | 104.17 | 0.01 | 0 | 0.0 | 0 | 100.0 | 100.0 | 0.38 | 0 | 18.87 | 0.54 | 134.78 | 12.5 | 0.37 | 1133.33 | -11.9 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | -146.67 | -115.3 | -146.02 |
| 19Q4 (4) | 1.15 | 296.55 | 0.0 | -1.5 | -327.27 | 0.0 | -0.03 | 95.65 | 0.0 | 0.05 | 600.0 | 0.0 | -0.35 | -136.84 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.23 | -43.9 | 0.0 | 0.03 | -88.89 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 958.33 | 1122.7 | 0.0 |
| 19Q3 (3) | 0.29 | -72.38 | 0.0 | 0.66 | 265.0 | 0.0 | -0.69 | -2200.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.95 | 46.15 | 0.0 | 0.03 | 0 | 0.0 | 0.01 | 150.0 | 0.0 | 1.16 | 0 | 0.0 | 0.41 | 13.89 | 0.0 | 0.27 | -6.9 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0 | 0.0 | 78.38 | -70.89 | 0.0 |
| 19Q2 (2) | 1.05 | 438.71 | 0.0 | -0.4 | 2.44 | 0.0 | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.65 | 190.28 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.36 | -25.0 | 0.0 | 0.29 | -30.95 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 269.23 | 551.61 | 0.0 |
| 19Q1 (1) | -0.31 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -59.62 | 0.0 | 0.0 |
