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) | 4.55 | 187.97 | -0.48 | 0 | -0.94 | 0 | 0.62 | 0 | 4.07 | 217.97 | 0.41 | -10.87 | -0.01 | 0 | 1.37 | 16.22 | 1.82 | -38.1 | 1.29 | -29.89 | 0.82 | 5.13 | 0.02 | 0.0 | 213.62 | 256.93 |
| 2022 (9) | 1.58 | 953.33 | -0.3 | 0 | -0.58 | 0 | -0.5 | 0 | 1.28 | 0 | 0.46 | 4.55 | 0.04 | 0 | 1.18 | -9.77 | 2.94 | 24.58 | 1.84 | 40.46 | 0.78 | 0.0 | 0.02 | 0.0 | 59.85 | 741.87 |
| 2021 (8) | 0.15 | -78.26 | -0.59 | 0 | -0.81 | 0 | -0.23 | 0 | -0.44 | 0 | 0.44 | -75.69 | -0.16 | 0 | 1.30 | -80.42 | 2.36 | 38.01 | 1.31 | 36.46 | 0.78 | -2.5 | 0.02 | 0.0 | 7.11 | -81.66 |
| 2020 (7) | 0.69 | -72.62 | -1.43 | 0 | 0.08 | 0 | 0 | 0 | -0.74 | 0 | 1.81 | 352.5 | -0.07 | 0 | 6.66 | 318.19 | 1.71 | -6.04 | 0.96 | -29.41 | 0.8 | -6.98 | 0.02 | 100.0 | 38.76 | -65.7 |
| 2019 (6) | 2.52 | 103.23 | 0.07 | 0 | -0.71 | 0 | -0.02 | 0 | 2.59 | 1077.27 | 0.4 | -16.67 | 0.13 | 0 | 1.59 | -21.21 | 1.82 | 12.35 | 1.36 | 8.8 | 0.86 | 115.0 | 0.01 | 0.0 | 113.00 | 51.28 |
| 2018 (5) | 1.24 | 264.71 | -1.02 | 0 | -0.09 | 0 | 0.06 | 0 | 0.22 | 0 | 0.48 | 11.63 | -0.2 | 0 | 2.02 | -1.54 | 1.62 | -2.41 | 1.25 | 14.68 | 0.4 | 8.11 | 0.01 | 0 | 74.70 | 220.77 |
| 2017 (4) | 0.34 | -87.41 | -0.85 | 0 | 0.28 | 0 | -0.12 | 0 | -0.51 | 0 | 0.43 | 19.44 | -0.04 | 0 | 2.05 | 8.78 | 1.66 | 34.96 | 1.09 | 2.83 | 0.37 | -15.91 | 0 | 0 | 23.29 | -86.98 |
| 2016 (3) | 2.7 | 365.52 | 0.81 | 0 | -2.04 | 0 | 0.02 | -66.67 | 3.51 | 0 | 0.36 | -7.69 | 0.07 | 250.0 | 1.89 | -13.94 | 1.23 | 92.19 | 1.06 | 23.26 | 0.44 | -8.33 | 0.01 | 0.0 | 178.81 | 316.19 |
| 2015 (2) | 0.58 | 0.0 | -0.89 | 0 | 1.85 | 0 | 0.06 | -25.0 | -0.31 | 0 | 0.39 | 21.88 | 0.02 | 0.0 | 2.19 | 13.03 | 0.64 | -16.88 | 0.86 | 7.5 | 0.48 | 2.13 | 0.01 | 0.0 | 42.96 | -5.19 |
| 2014 (1) | 0.58 | -1.69 | -0.3 | 0 | -0.24 | 0 | 0.08 | 33.33 | 0.28 | -6.67 | 0.32 | -20.0 | 0.02 | -81.82 | 1.94 | -30.24 | 0.77 | 75.0 | 0.8 | 66.67 | 0.47 | 4.44 | 0.01 | 0.0 | 45.31 | -27.81 |
| 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) | 1.17 | 30.0 | -19.31 | -0.08 | 42.86 | 20.0 | -0.38 | -90.0 | 60.42 | 0.14 | 333.33 | 380.0 | 1.09 | 43.42 | -19.26 | 0.09 | -30.77 | -10.0 | 0.01 | 0 | 0 | 1.15 | -31.83 | 3.63 | 0.59 | 25.53 | -21.33 | 0.38 | 280.0 | 8.57 | 0.21 | 5.0 | 5.0 | 0.01 | 0.0 | 0 | 195.00 | -32.83 | -26.03 |
| 23Q3 (19) | 0.9 | -55.88 | 291.3 | -0.14 | -40.0 | 6.67 | -0.2 | 28.57 | 37.5 | -0.06 | -108.45 | 0.0 | 0.76 | -60.82 | 850.0 | 0.13 | 8.33 | -18.75 | 0 | -100.0 | 100.0 | 1.68 | -3.28 | 16.1 | 0.47 | 11.9 | -39.74 | 0.1 | -80.39 | -82.46 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 290.32 | 2.47 | 871.95 |
| 23Q2 (18) | 2.04 | 363.64 | 3300.0 | -0.1 | 37.5 | -433.33 | -0.28 | -250.0 | -136.84 | 0.71 | 494.44 | 408.7 | 1.94 | 592.86 | 2055.56 | 0.12 | 100.0 | 71.43 | 0.02 | 150.0 | 300.0 | 1.74 | 115.92 | 120.8 | 0.42 | 20.0 | -30.0 | 0.51 | 75.86 | 27.5 | 0.2 | 0.0 | 0.0 | 0.01 | 0 | 0 | 283.33 | 215.53 | 2733.33 |
| 23Q1 (17) | 0.44 | -69.66 | 375.0 | -0.16 | -60.0 | -100.0 | -0.08 | 91.67 | -14.29 | -0.18 | -260.0 | -12.5 | 0.28 | -79.26 | 216.67 | 0.06 | -40.0 | -53.85 | -0.04 | 0 | -166.67 | 0.80 | -27.21 | -37.7 | 0.35 | -53.33 | -56.25 | 0.29 | -17.14 | -44.23 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 89.80 | -65.94 | 498.47 |
| 22Q4 (16) | 1.45 | 530.43 | 83.54 | -0.1 | 33.33 | 41.18 | -0.96 | -200.0 | -65.52 | -0.05 | 16.67 | -266.67 | 1.35 | 1587.5 | 117.74 | 0.1 | -37.5 | 11.11 | 0 | 100.0 | 100.0 | 1.10 | -23.62 | 6.45 | 0.75 | -3.85 | 74.42 | 0.35 | -38.6 | 250.0 | 0.2 | 0.0 | 17.65 | 0 | 0 | 0 | 263.64 | 782.61 | -9.9 |
| 22Q3 (15) | 0.23 | 283.33 | 134.85 | -0.15 | -600.0 | -150.0 | -0.32 | -142.11 | 23.81 | -0.06 | 73.91 | -20.0 | 0.08 | -11.11 | 111.11 | 0.16 | 128.57 | 77.78 | -0.02 | -100.0 | 60.0 | 1.45 | 83.93 | 49.81 | 0.78 | 30.0 | -16.13 | 0.57 | 42.5 | -10.94 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 29.87 | 198.7 | 138.02 |
| 22Q2 (14) | 0.06 | 137.5 | -66.67 | 0.03 | 137.5 | 111.11 | 0.76 | 1185.71 | 590.91 | -0.23 | -43.75 | -666.67 | 0.09 | 137.5 | 200.0 | 0.07 | -46.15 | -46.15 | -0.01 | -116.67 | 66.67 | 0.79 | -39.08 | -53.72 | 0.6 | -25.0 | 22.45 | 0.4 | -23.08 | 66.67 | 0.2 | 5.26 | 0.0 | 0 | 0 | 0 | 10.00 | 144.38 | -75.56 |
| 22Q1 (13) | -0.16 | -120.25 | -6.67 | -0.08 | 52.94 | 11.11 | -0.07 | 87.93 | -187.5 | -0.16 | -633.33 | 11.11 | -0.24 | -138.71 | 0.0 | 0.13 | 44.44 | 0.0 | 0.06 | 185.71 | 0 | 1.29 | 24.36 | -19.66 | 0.8 | 86.05 | 56.86 | 0.52 | 420.0 | 57.58 | 0.19 | 11.76 | -9.52 | 0 | 0 | 0 | -22.54 | -107.7 | 18.87 |
| 21Q4 (12) | 0.79 | 219.7 | 3.95 | -0.17 | -183.33 | 89.88 | -0.58 | -38.1 | -728.57 | 0.03 | 160.0 | -50.0 | 0.62 | 186.11 | 167.39 | 0.09 | 0.0 | -94.44 | -0.07 | -40.0 | -16.67 | 1.04 | 7.5 | -95.27 | 0.43 | -53.76 | 26.47 | 0.1 | -84.38 | -28.57 | 0.17 | -15.0 | -10.53 | 0 | 0 | 0 | 292.59 | 472.39 | 27.05 |
| 21Q3 (11) | -0.66 | -466.67 | -1.54 | -0.06 | 77.78 | 60.0 | -0.42 | -481.82 | -362.5 | -0.05 | -66.67 | 16.67 | -0.72 | -700.0 | 10.0 | 0.09 | -30.77 | 12.5 | -0.05 | -66.67 | 0 | 0.97 | -43.17 | -7.54 | 0.93 | 89.8 | 36.76 | 0.64 | 166.67 | 100.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | -78.57 | -292.06 | 37.14 |
| 21Q2 (10) | 0.18 | 220.0 | 162.07 | -0.27 | -200.0 | -222.73 | 0.11 | 37.5 | 0 | -0.03 | 83.33 | -150.0 | -0.09 | 62.5 | -28.57 | 0.13 | 0.0 | 160.0 | -0.03 | 0 | -400.0 | 1.70 | 5.75 | 128.05 | 0.49 | -3.92 | -33.78 | 0.24 | -27.27 | -56.36 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0 | 40.91 | 247.27 | 205.8 |
| 21Q1 (9) | -0.15 | -119.74 | -117.24 | -0.09 | 94.64 | -152.94 | 0.08 | 214.29 | 900.0 | -0.18 | -400.0 | -200.0 | -0.24 | 73.91 | -123.08 | 0.13 | -91.98 | 116.67 | 0 | 100.0 | 100.0 | 1.61 | -92.68 | 45.43 | 0.51 | 50.0 | 1120.0 | 0.33 | 135.71 | 760.0 | 0.21 | 10.53 | 0.0 | 0 | 0 | 0 | -27.78 | -112.06 | -105.11 |
| 20Q4 (8) | 0.76 | 216.92 | -45.32 | -1.68 | -1020.0 | -2300.0 | -0.07 | -143.75 | 66.67 | 0.06 | 200.0 | -33.33 | -0.92 | -15.0 | -169.7 | 1.62 | 1925.0 | 3140.0 | -0.06 | 0 | -500.0 | 21.95 | 2001.83 | 2683.41 | 0.34 | -50.0 | -19.05 | 0.14 | -56.25 | -33.33 | 0.19 | -5.0 | -13.64 | 0 | 0 | 0 | 230.30 | 284.24 | -28.76 |
| 20Q3 (7) | -0.65 | -124.14 | -189.04 | -0.15 | -168.18 | -36.36 | 0.16 | 0 | 166.67 | -0.06 | -200.0 | 33.33 | -0.8 | -1042.86 | -229.03 | 0.08 | 60.0 | -11.11 | 0 | -100.0 | -100.0 | 1.04 | 40.16 | -24.57 | 0.68 | -8.11 | 21.43 | 0.32 | -41.82 | -28.89 | 0.2 | 0.0 | -9.09 | 0 | 0 | 0 | -125.00 | -223.28 | -214.73 |
| 20Q2 (6) | -0.29 | -133.33 | -187.88 | 0.22 | 29.41 | 120.0 | 0 | 100.0 | 100.0 | 0.06 | 200.0 | 200.0 | -0.07 | -106.73 | -116.28 | 0.05 | -16.67 | -68.75 | 0.01 | 200.0 | 200.0 | 0.75 | -32.56 | -69.5 | 0.74 | 1580.0 | 45.1 | 0.55 | 1200.0 | 12.24 | 0.2 | -4.76 | -9.09 | 0 | 0 | 0 | -38.67 | -107.11 | -183.19 |
| 20Q1 (5) | 0.87 | -37.41 | 1350.0 | 0.17 | 342.86 | 13.33 | -0.01 | 95.24 | -116.67 | -0.06 | -166.67 | -50.0 | 1.04 | -21.21 | 395.24 | 0.06 | 20.0 | -40.0 | -0.01 | 0.0 | -133.33 | 1.10 | 40.11 | -36.8 | -0.05 | -111.9 | -115.15 | -0.05 | -123.81 | -123.81 | 0.21 | -4.55 | 0.0 | 0 | 0 | 0 | 543.75 | 68.21 | 3706.25 |
| 19Q4 (4) | 1.39 | 90.41 | 0.0 | -0.07 | 36.36 | 0.0 | -0.21 | -450.0 | 0.0 | 0.09 | 200.0 | 0.0 | 1.32 | 112.9 | 0.0 | 0.05 | -44.44 | 0.0 | -0.01 | -109.09 | 0.0 | 0.79 | -43.04 | 0.0 | 0.42 | -25.0 | 0.0 | 0.21 | -53.33 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0.0 | 323.26 | 196.69 | 0.0 |
| 19Q3 (3) | 0.73 | 121.21 | 0.0 | -0.11 | -210.0 | 0.0 | 0.06 | 109.68 | 0.0 | -0.09 | -550.0 | 0.0 | 0.62 | 44.19 | 0.0 | 0.09 | -43.75 | 0.0 | 0.11 | 1200.0 | 0.0 | 1.38 | -43.32 | 0.0 | 0.56 | 9.8 | 0.0 | 0.45 | -8.16 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0.0 | 108.96 | 134.42 | 0.0 |
| 19Q2 (2) | 0.33 | 450.0 | 0.0 | 0.1 | -33.33 | 0.0 | -0.62 | -1133.33 | 0.0 | 0.02 | 150.0 | 0.0 | 0.43 | 104.76 | 0.0 | 0.16 | 60.0 | 0.0 | -0.01 | -133.33 | 0.0 | 2.44 | 39.73 | 0.0 | 0.51 | 54.55 | 0.0 | 0.49 | 133.33 | 0.0 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0.0 | 46.48 | 225.35 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.29 | 0.0 | 0.0 |
