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) | 2.56 | -12.63 | -0.91 | 0 | -2.3 | 0 | 0.14 | 0 | 1.65 | -38.43 | 0.45 | 125.0 | 0 | 0 | 3.29 | 135.86 | 3.12 | -11.36 | 2.68 | -17.28 | 0.4 | 8.11 | 0.09 | 12.5 | 80.76 | 1.7 |
| 2022 (9) | 2.93 | 16.27 | -0.25 | 0 | -2.06 | 0 | -0.03 | 0 | 2.68 | 29.47 | 0.2 | -53.49 | 0 | 0 | 1.40 | -58.68 | 3.52 | 4.45 | 3.24 | 17.39 | 0.37 | 19.35 | 0.08 | 0.0 | 79.40 | -0.75 |
| 2021 (8) | 2.52 | -8.03 | -0.45 | 0 | -1.71 | 0 | 0.01 | 0 | 2.07 | 0 | 0.43 | -86.97 | 0 | 0 | 3.38 | -89.69 | 3.37 | 30.62 | 2.76 | 20.0 | 0.31 | -3.12 | 0.08 | -27.27 | 80.00 | -20.29 |
| 2020 (7) | 2.74 | -3.52 | -3.76 | 0 | 0.27 | 0 | -0.06 | 0 | -1.02 | 0 | 3.3 | 931.25 | 0 | 0 | 32.77 | 1036.73 | 2.58 | -3.73 | 2.3 | 7.48 | 0.32 | -15.79 | 0.11 | 10.0 | 100.37 | -7.41 |
| 2019 (6) | 2.84 | -5.02 | -1.22 | 0 | -1.02 | 0 | 0.08 | 0 | 1.62 | -47.23 | 0.32 | -3.03 | 0 | 0 | 2.88 | -4.43 | 2.68 | 3.08 | 2.14 | -0.93 | 0.38 | 8.57 | 0.1 | -9.09 | 108.40 | -5.02 |
| 2018 (5) | 2.99 | 37.79 | 0.08 | 0 | -2.15 | 0 | -0.02 | 0 | 3.07 | 114.69 | 0.33 | 135.71 | 0 | 0 | 3.02 | 128.6 | 2.6 | 11.11 | 2.16 | 10.2 | 0.35 | 0.0 | 0.11 | -21.43 | 114.12 | 28.85 |
| 2017 (4) | 2.17 | 15.43 | -0.74 | 0 | -1.22 | 0 | 0.06 | -53.85 | 1.43 | 210.87 | 0.14 | -81.58 | 0 | 0 | 1.32 | -84.96 | 2.34 | 24.47 | 1.96 | 17.37 | 0.35 | 12.9 | 0.14 | 133.33 | 88.57 | -3.89 |
| 2016 (3) | 1.88 | -10.9 | -1.42 | 0 | -1.06 | 0 | 0.13 | 30.0 | 0.46 | -76.53 | 0.76 | 4.11 | 0 | 0 | 8.78 | -0.34 | 1.88 | 34.29 | 1.67 | 26.52 | 0.31 | 34.78 | 0.06 | -14.29 | 92.16 | -29.24 |
| 2015 (2) | 2.11 | 19.21 | -0.15 | 0 | -1.35 | 0 | 0.1 | 0 | 1.96 | 276.92 | 0.73 | 284.21 | 0 | 0 | 8.81 | 324.53 | 1.4 | -35.48 | 1.32 | -31.61 | 0.23 | 9.52 | 0.07 | 40.0 | 130.25 | 61.15 |
| 2014 (1) | 1.77 | -14.9 | -1.25 | 0 | 1.99 | 0 | -0.04 | 0 | 0.52 | -61.19 | 0.19 | -61.22 | 0 | 0 | 2.07 | -65.75 | 2.17 | 13.61 | 1.93 | 17.68 | 0.21 | 5.0 | 0.05 | 66.67 | 80.82 | -27.34 |
| 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) | 0.82 | 15.49 | -28.7 | -0.83 | -66.0 | -4250.0 | -0.04 | 98.02 | 33.33 | 0.11 | 1000.0 | 0.0 | -0.01 | -104.76 | -100.85 | 0.11 | 10.0 | 450.0 | 0 | 0 | 0 | 3.19 | 12.55 | 454.78 | 0.77 | -19.79 | -2.53 | 0.6 | -31.03 | -10.45 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 113.89 | 58.8 | -21.76 |
| 23Q3 (19) | 0.71 | 20.34 | 20.34 | -0.5 | -233.33 | -175.76 | -2.02 | -4950.0 | 6.91 | 0.01 | 200.0 | 111.11 | 0.21 | -52.27 | -83.2 | 0.1 | -9.09 | 66.67 | 0 | 0 | 0 | 2.83 | -13.98 | 113.88 | 0.96 | 17.07 | -9.43 | 0.87 | 27.94 | -9.38 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | 0.0 | 71.72 | -2.76 | 30.06 |
| 23Q2 (18) | 0.59 | 34.09 | -24.36 | -0.15 | -126.79 | -126.79 | -0.04 | 78.95 | -300.0 | -0.01 | -150.0 | 85.71 | 0.44 | -56.0 | -67.16 | 0.11 | -8.33 | 120.0 | 0 | 0 | 0 | 3.29 | -8.33 | 122.63 | 0.82 | 43.86 | -23.36 | 0.68 | 28.3 | -32.0 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | 0.0 | 73.75 | 8.95 | 4.95 |
| 23Q1 (17) | 0.44 | -61.74 | 10.0 | 0.56 | 2700.0 | 137.84 | -0.19 | -216.67 | -205.56 | 0.02 | -81.82 | 100.0 | 1.0 | -14.53 | 192.59 | 0.12 | 500.0 | 71.43 | 0 | 0 | 0 | 3.59 | 525.15 | 51.41 | 0.57 | -27.85 | -5.0 | 0.53 | -20.9 | -13.11 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | 0.0 | 67.69 | -53.5 | 21.85 |
| 22Q4 (16) | 1.15 | 94.92 | 82.54 | 0.02 | -96.97 | 105.56 | -0.06 | 97.24 | -500.0 | 0.11 | 222.22 | 175.0 | 1.17 | -6.4 | 333.33 | 0.02 | -66.67 | -86.67 | 0 | 0 | 0 | 0.57 | -56.61 | -86.13 | 0.79 | -25.47 | 9.72 | 0.67 | -30.21 | 8.06 | 0.1 | 11.11 | 11.11 | 0.02 | 0.0 | 0.0 | 145.57 | 164.0 | 68.68 |
| 22Q3 (15) | 0.59 | -24.36 | -11.94 | 0.66 | 17.86 | 375.0 | -2.17 | -21600.0 | -36.48 | -0.09 | -28.57 | -1000.0 | 1.25 | -6.72 | 190.7 | 0.06 | 20.0 | -57.14 | 0 | 0 | 0 | 1.32 | -10.46 | -67.55 | 1.06 | -0.93 | 0.95 | 0.96 | -4.0 | 5.49 | 0.09 | 0.0 | 28.57 | 0.02 | 0.0 | 0.0 | 55.14 | -21.53 | -17.7 |
| 22Q2 (14) | 0.78 | 95.0 | 36.84 | 0.56 | 137.84 | 1500.0 | -0.01 | -105.56 | 0.0 | -0.07 | -800.0 | -250.0 | 1.34 | 224.07 | 152.83 | 0.05 | -28.57 | -50.0 | 0 | 0 | 0 | 1.48 | -37.66 | -54.29 | 1.07 | 78.33 | 12.63 | 1.0 | 63.93 | 35.14 | 0.09 | 0.0 | 28.57 | 0.02 | 0.0 | 0.0 | 70.27 | 26.49 | 2.32 |
| 22Q1 (13) | 0.4 | -36.51 | -39.39 | -1.48 | -311.11 | -878.95 | 0.18 | 1900.0 | 280.0 | 0.01 | -75.0 | 200.0 | -1.08 | -500.0 | -227.06 | 0.07 | -53.33 | 133.33 | 0 | 0 | 0 | 2.37 | -42.73 | 104.07 | 0.6 | -16.67 | -7.69 | 0.61 | -1.61 | 24.49 | 0.09 | 0.0 | 12.5 | 0.02 | 0.0 | 0.0 | 55.56 | -35.63 | -50.34 |
| 21Q4 (12) | 0.63 | -5.97 | -32.98 | -0.36 | -50.0 | -620.0 | -0.01 | 99.37 | 97.56 | 0.04 | 300.0 | 0 | 0.27 | -37.21 | -69.66 | 0.15 | 7.14 | 66.67 | 0 | 0 | 0 | 4.14 | 1.52 | 23.85 | 0.72 | -31.43 | -10.0 | 0.62 | -31.87 | 0.0 | 0.09 | 28.57 | 12.5 | 0.02 | 0.0 | -33.33 | 86.30 | 28.81 | -32.98 |
| 21Q3 (11) | 0.67 | 17.54 | -22.99 | -0.24 | -500.0 | -1100.0 | -1.59 | -15800.0 | -34.75 | 0.01 | 150.0 | 133.33 | 0.43 | -18.87 | -49.41 | 0.14 | 40.0 | 366.67 | 0 | 0 | 0 | 4.08 | 26.12 | 280.95 | 1.05 | 10.53 | 15.38 | 0.91 | 22.97 | 15.19 | 0.07 | 0.0 | -12.5 | 0.02 | 0.0 | -33.33 | 67.00 | -2.44 | -30.69 |
| 21Q2 (10) | 0.57 | -13.64 | -25.97 | -0.04 | -121.05 | 98.44 | -0.01 | 90.0 | -100.5 | -0.02 | -100.0 | -150.0 | 0.53 | -37.65 | 129.44 | 0.1 | 233.33 | -96.06 | 0 | 0 | 0 | 3.24 | 178.32 | -96.84 | 0.95 | 46.15 | 43.94 | 0.74 | 51.02 | 13.85 | 0.07 | -12.5 | -12.5 | 0.02 | 0.0 | -33.33 | 68.67 | -38.61 | -32.22 |
| 21Q1 (9) | 0.66 | -29.79 | 312.5 | 0.19 | 480.0 | 116.96 | -0.1 | 75.61 | 37.5 | -0.01 | 0 | 87.5 | 0.85 | -4.49 | 188.54 | 0.03 | -66.67 | -95.31 | 0 | 0 | 0 | 1.16 | -65.25 | -96.18 | 0.65 | -18.75 | 209.52 | 0.49 | -20.97 | 104.17 | 0.08 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 111.86 | -13.13 | 144.7 |
| 20Q4 (8) | 0.94 | 8.05 | 51.61 | -0.05 | -150.0 | 95.1 | -0.41 | 65.25 | -1466.67 | 0 | 100.0 | -100.0 | 0.89 | 4.71 | 322.5 | 0.09 | 200.0 | 0.0 | 0 | 0 | 0 | 3.35 | 212.27 | 4.46 | 0.8 | -12.09 | 45.45 | 0.62 | -21.52 | 34.78 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 50.0 | 128.77 | 33.21 | 18.38 |
| 20Q3 (7) | 0.87 | 12.99 | -13.86 | -0.02 | 99.22 | 81.82 | -1.18 | -158.71 | 33.71 | -0.03 | -175.0 | -200.0 | 0.85 | 147.22 | -5.56 | 0.03 | -98.82 | -72.73 | 0 | 0 | 0 | 1.07 | -98.95 | -72.82 | 0.91 | 37.88 | 24.66 | 0.79 | 21.54 | 41.07 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 50.0 | 96.67 | -4.59 | -35.87 |
| 20Q2 (6) | 0.77 | 381.25 | -10.47 | -2.57 | -129.46 | -25600.0 | 2.01 | 1356.25 | 157.69 | 0.04 | 150.0 | 0 | -1.8 | -87.5 | -311.76 | 2.54 | 296.88 | 3075.0 | 0 | 0 | 0 | 102.42 | 236.06 | 3574.29 | 0.66 | 214.29 | -21.43 | 0.65 | 170.83 | 6.56 | 0.08 | 0.0 | -20.0 | 0.03 | 0.0 | 0.0 | 101.32 | 121.63 | -12.82 |
| 20Q1 (5) | 0.16 | -74.19 | -55.56 | -1.12 | -9.8 | -1300.0 | -0.16 | -633.33 | -220.0 | -0.08 | -200.0 | -900.0 | -0.96 | -140.0 | -442.86 | 0.64 | 611.11 | 1180.0 | 0 | 0 | 0 | 30.48 | 851.53 | 1503.05 | 0.21 | -61.82 | -62.5 | 0.24 | -47.83 | -52.94 | 0.08 | -11.11 | -20.0 | 0.03 | 50.0 | 0.0 | 45.71 | -57.97 | -18.73 |
| 19Q4 (4) | 0.62 | -38.61 | 0.0 | -1.02 | -827.27 | 0.0 | 0.03 | 101.69 | 0.0 | 0.08 | 900.0 | 0.0 | -0.4 | -144.44 | 0.0 | 0.09 | -18.18 | 0.0 | 0 | 0 | 0.0 | 3.20 | -18.76 | 0.0 | 0.55 | -24.66 | 0.0 | 0.46 | -17.86 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 108.77 | -27.84 | 0.0 |
| 19Q3 (3) | 1.01 | 17.44 | 0.0 | -0.11 | -1000.0 | 0.0 | -1.78 | -328.21 | 0.0 | -0.01 | 0 | 0.0 | 0.9 | 5.88 | 0.0 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0.0 | 3.94 | 41.44 | 0.0 | 0.73 | -13.1 | 0.0 | 0.56 | -8.2 | 0.0 | 0.09 | -10.0 | 0.0 | 0.02 | -33.33 | 0.0 | 150.75 | 29.71 | 0.0 |
| 19Q2 (2) | 0.86 | 138.89 | 0.0 | -0.01 | 87.5 | 0.0 | 0.78 | 1660.0 | 0.0 | 0 | -100.0 | 0.0 | 0.85 | 203.57 | 0.0 | 0.08 | 60.0 | 0.0 | 0 | 0 | 0.0 | 2.79 | 46.62 | 0.0 | 0.84 | 50.0 | 0.0 | 0.61 | 19.61 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 116.22 | 106.61 | 0.0 |
| 19Q1 (1) | 0.36 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.90 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 56.25 | 0.0 | 0.0 |
