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) | -0.67 | 0 | 0.22 | 0 | -0.53 | 0 | -0.1 | 0 | -0.45 | 0 | 0.98 | -57.76 | 0 | 0 | 7.25 | -58.29 | -2.27 | 0 | -7.92 | 0 | 1.36 | 8.8 | 0.07 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.67 | 0 | -15.81 | 0 | 1.44 | -85.2 | 0.03 | 0 | -16.48 | 0 | 2.32 | 74.44 | 0 | 0 | 17.39 | 61.62 | -1.37 | 0 | -9.4 | 0 | 1.25 | 11.61 | 0.07 | 16.67 | 0.00 | 0 |
| 2021 (8) | 2.16 | -42.25 | -4.54 | 0 | 9.73 | 4322.73 | -0.89 | 0 | -2.38 | 0 | 1.33 | 90.0 | 1.41 | 0 | 10.76 | 127.82 | -0.31 | 0 | -3.78 | 0 | 1.12 | -5.88 | 0.06 | -14.29 | 0.00 | 0 |
| 2020 (7) | 3.74 | 9.68 | -10.89 | 0 | 0.22 | -91.6 | 0.02 | 0 | -7.15 | 0 | 0.7 | -45.31 | -1.47 | 0 | 4.72 | -34.09 | 1.88 | -37.75 | -1.14 | 0 | 1.19 | -8.46 | 0.07 | 16.67 | 3116.67 | 3592.47 |
| 2019 (6) | 3.41 | -41.61 | -2.42 | 0 | 2.62 | 0 | -0.01 | 0 | 0.99 | -77.85 | 1.28 | -17.95 | 0.59 | 0 | 7.17 | -10.32 | 3.02 | -21.96 | 2.68 | -16.25 | 1.3 | 14.04 | 0.06 | 20.0 | 84.41 | -36.55 |
| 2018 (5) | 5.84 | 20.91 | -1.37 | 0 | -1.01 | 0 | -0.02 | 0 | 4.47 | 0 | 1.56 | -20.81 | 0 | 0 | 7.99 | -21.87 | 3.87 | -14.0 | 3.2 | -10.36 | 1.14 | 39.02 | 0.05 | -37.5 | 133.03 | 23.11 |
| 2017 (4) | 4.83 | 39.6 | -6.02 | 0 | -0.73 | 0 | 0.04 | -76.47 | -1.19 | 0 | 1.97 | 20.12 | -0.67 | 0 | 10.23 | 13.51 | 4.5 | 47.54 | 3.57 | 23.1 | 0.82 | 30.16 | 0.08 | 0.0 | 108.05 | 12.74 |
| 2016 (3) | 3.46 | -10.13 | -0.83 | 0 | -0.98 | 0 | 0.17 | 466.67 | 2.63 | 0 | 1.64 | -50.0 | 0.01 | 0 | 9.01 | -54.4 | 3.05 | 0.66 | 2.9 | 5.07 | 0.63 | 36.96 | 0.08 | 0.0 | 95.84 | -17.85 |
| 2015 (2) | 3.85 | 520.97 | -4.44 | 0 | 7.59 | 277.61 | 0.03 | 0 | -0.59 | 0 | 3.28 | 556.0 | -0.62 | 0 | 19.76 | 434.68 | 3.03 | 70.22 | 2.76 | 65.27 | 0.46 | 24.32 | 0.08 | 0.0 | 116.67 | 298.92 |
| 2014 (1) | 0.62 | -62.2 | -0.54 | 0 | 2.01 | 0 | -0.05 | 0 | 0.08 | -92.79 | 0.5 | 31.58 | 0 | 0 | 3.70 | 1.92 | 1.78 | 78.0 | 1.67 | 49.11 | 0.37 | 48.0 | 0.08 | 60.0 | 29.25 | -74.68 |
| 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) | 0.3 | 650.0 | 350.0 | 1.05 | 369.23 | 129.25 | -0.14 | -7.69 | -7.69 | -0.01 | 83.33 | -120.0 | 1.35 | 485.71 | 136.39 | 0.46 | 557.14 | 666.67 | 0.35 | 209.38 | 0 | 11.50 | 488.14 | 578.5 | 0.15 | 125.42 | 119.48 | -0.04 | 98.25 | 98.98 | 0.34 | -2.86 | 0.0 | 0.02 | 0.0 | 0.0 | 93.75 | 0 | 0 |
| 23Q3 (19) | 0.04 | 110.26 | -50.0 | -0.39 | -116.67 | 51.25 | -0.13 | 0.0 | -44.44 | -0.06 | 0.0 | -300.0 | -0.35 | 38.6 | 51.39 | 0.07 | -65.0 | -93.58 | -0.32 | -966.67 | 0 | 1.96 | -68.52 | -93.86 | -0.59 | 37.23 | -59.46 | -2.29 | 13.91 | -2.23 | 0.35 | 2.94 | 6.06 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.39 | 37.1 | 27.78 | -0.18 | 30.77 | 62.5 | -0.13 | 0.0 | -107.83 | -0.06 | -300.0 | -20.0 | -0.57 | 35.23 | 44.12 | 0.2 | -20.0 | -64.91 | -0.03 | 0 | -175.0 | 6.21 | -32.92 | -62.95 | -0.94 | -6.82 | -1075.0 | -2.66 | 9.22 | -75.0 | 0.34 | 3.03 | 13.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.62 | -416.67 | -675.0 | -0.26 | 92.76 | 97.62 | -0.13 | 0.0 | -1200.0 | 0.03 | -40.0 | 0 | -0.88 | 76.28 | 92.01 | 0.25 | 316.67 | -58.33 | 0 | 0 | 100.0 | 9.26 | 446.3 | -54.17 | -0.88 | -14.29 | -486.67 | -2.93 | 25.45 | -71.35 | 0.33 | -2.94 | 22.22 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.12 | -250.0 | -116.44 | -3.59 | -348.75 | -3091.67 | -0.13 | -44.44 | -101.61 | 0.05 | 66.67 | 0 | -3.71 | -415.28 | -536.47 | 0.06 | -94.5 | -83.33 | 0 | 0 | -100.0 | 1.69 | -94.68 | -85.45 | -0.77 | -108.11 | -600.0 | -3.93 | -75.45 | -147.17 | 0.34 | 3.03 | 30.77 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.08 | 114.81 | -88.41 | -0.8 | -66.67 | 82.57 | -0.09 | -105.42 | -105.2 | 0.03 | 160.0 | 0 | -0.72 | 29.41 | 81.54 | 1.09 | 91.23 | 220.59 | 0 | -100.0 | 0 | 31.87 | 90.11 | 198.09 | -0.37 | -362.5 | -562.5 | -2.24 | -47.37 | -160.47 | 0.33 | 10.0 | 17.86 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.54 | -575.0 | -217.39 | -0.48 | 95.61 | -50.0 | 1.66 | 16700.0 | 2471.43 | -0.05 | 0 | 93.83 | -1.02 | 90.74 | -828.57 | 0.57 | -5.0 | 83.87 | 0.04 | 200.0 | -97.16 | 16.76 | -17.01 | 66.57 | -0.08 | 46.67 | 71.43 | -1.52 | 11.11 | -237.78 | 0.3 | 11.11 | 3.45 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.08 | -110.96 | -128.57 | -10.94 | -9216.67 | -4658.33 | -0.01 | -100.12 | 50.0 | 0 | 0 | 100.0 | -11.02 | -1396.47 | -2219.23 | 0.6 | 66.67 | 87.5 | -0.04 | -500.0 | 0 | 20.20 | 73.4 | 90.03 | -0.15 | -36.36 | -1600.0 | -1.71 | -7.55 | -94.32 | 0.27 | 3.85 | -6.9 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.73 | 5.8 | 65.91 | 0.12 | 102.61 | 185.71 | 8.09 | 367.63 | 1598.15 | 0 | 0 | -100.0 | 0.85 | 121.79 | 183.33 | 0.36 | 5.88 | 300.0 | 0.01 | 0 | 125.0 | 11.65 | 8.97 | 345.31 | -0.11 | -237.5 | -191.67 | -1.59 | -84.88 | -80.68 | 0.26 | -7.14 | -13.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 0.69 | 50.0 | 21.05 | -4.59 | -1334.38 | -22850.0 | 1.73 | 2571.43 | 8750.0 | 0 | 100.0 | 100.0 | -3.9 | -2885.71 | -809.09 | 0.34 | 9.68 | 1033.33 | 0 | -100.0 | -100.0 | 10.69 | 6.23 | 1175.89 | 0.08 | 128.57 | -80.0 | -0.86 | -91.11 | -152.94 | 0.28 | -3.45 | -3.45 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.46 | 64.29 | -50.0 | -0.32 | -233.33 | 93.44 | -0.07 | -250.0 | -108.05 | -0.81 | -800.0 | 0 | 0.14 | -73.08 | 103.54 | 0.31 | -3.12 | -11.43 | 1.41 | 0 | 2250.0 | 10.06 | -5.33 | 18.48 | -0.28 | -2900.0 | -132.56 | -0.45 | 48.86 | -850.0 | 0.29 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q1 (9) | 0.28 | -36.36 | -84.62 | 0.24 | 271.43 | 104.1 | -0.02 | 96.3 | 75.0 | -0.09 | -550.0 | -1000.0 | 0.52 | 73.33 | 112.9 | 0.32 | 255.56 | 39.13 | 0 | 100.0 | -100.0 | 10.63 | 306.35 | 69.64 | 0.01 | -91.67 | -98.0 | -0.88 | 0.0 | -4500.0 | 0.29 | -3.33 | -6.45 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q4 (8) | 0.44 | -22.81 | -43.59 | -0.14 | -600.0 | -75.0 | -0.54 | -2600.0 | 52.21 | 0.02 | 200.0 | 300.0 | 0.3 | -45.45 | -57.14 | 0.09 | 200.0 | -86.57 | -0.04 | -500.0 | 0 | 2.62 | 212.21 | -81.37 | 0.12 | -70.0 | -88.79 | -0.88 | -158.82 | -184.62 | 0.3 | 3.45 | -9.09 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | 0.57 | -38.04 | -68.68 | -0.02 | 99.59 | 84.62 | -0.02 | -102.3 | -200.0 | -0.02 | 0 | -300.0 | 0.55 | 113.89 | -67.46 | 0.03 | -91.43 | -70.0 | 0.01 | -83.33 | 150.0 | 0.84 | -90.14 | -60.87 | 0.4 | -53.49 | -44.44 | -0.34 | -666.67 | -155.74 | 0.29 | 0.0 | -12.12 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q2 (6) | 0.92 | -49.45 | 3.37 | -4.88 | 16.58 | -1378.79 | 0.87 | 1187.5 | 1066.67 | 0 | -100.0 | 100.0 | -3.96 | 1.74 | -807.14 | 0.35 | 52.17 | 20.69 | 0.06 | 500.0 | 700.0 | 8.50 | 35.55 | 36.22 | 0.86 | 72.0 | -21.82 | 0.06 | 200.0 | -93.18 | 0.29 | -6.45 | -12.12 | 0.02 | 0.0 | 100.0 | 248.65 | -52.18 | 240.84 |
| 20Q1 (5) | 1.82 | 133.33 | 2375.0 | -5.85 | -7212.5 | -209.52 | -0.08 | 92.92 | -102.1 | 0.01 | 200.0 | -80.0 | -4.03 | -675.71 | -104.57 | 0.23 | -65.67 | 4.55 | 0.01 | 0 | 0 | 6.27 | -55.38 | 7.68 | 0.5 | -53.27 | 257.14 | 0.02 | -98.08 | -86.67 | 0.31 | -6.06 | -3.12 | 0.02 | 0.0 | 100.0 | 520.00 | 826.67 | 3220.0 |
| 19Q4 (4) | 0.78 | -57.14 | 0.0 | -0.08 | 38.46 | 0.0 | -1.13 | -5750.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.7 | -58.58 | 0.0 | 0.67 | 570.0 | 0.0 | 0 | 100.0 | 0.0 | 14.05 | 555.95 | 0.0 | 1.07 | 48.61 | 0.0 | 1.04 | 70.49 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 56.12 | -70.4 | 0.0 |
| 19Q3 (3) | 1.82 | 104.49 | 0.0 | -0.13 | 60.61 | 0.0 | 0.02 | 122.22 | 0.0 | 0.01 | 120.0 | 0.0 | 1.69 | 201.79 | 0.0 | 0.1 | -65.52 | 0.0 | -0.02 | -100.0 | 0.0 | 2.14 | -65.66 | 0.0 | 0.72 | -34.55 | 0.0 | 0.61 | -30.68 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 189.58 | 159.88 | 0.0 |
| 19Q2 (2) | 0.89 | 1212.5 | 0.0 | -0.33 | 82.54 | 0.0 | -0.09 | -102.36 | 0.0 | -0.05 | -200.0 | 0.0 | 0.56 | 128.43 | 0.0 | 0.29 | 31.82 | 0.0 | -0.01 | 0 | 0.0 | 6.24 | 7.16 | 0.0 | 1.1 | 685.71 | 0.0 | 0.88 | 486.67 | 0.0 | 0.33 | 3.12 | 0.0 | 0.01 | 0.0 | 0.0 | 72.95 | 537.7 | 0.0 |
| 19Q1 (1) | -0.08 | 0.0 | 0.0 | -1.89 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -1.97 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.82 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -16.67 | 0.0 | 0.0 |
