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) | 7.94 | 39.05 | -0.94 | 0 | -4.08 | 0 | -0.04 | 0 | 7.0 | 69.9 | 0.95 | -35.37 | -0.02 | 0 | 1.85 | -20.99 | 2.26 | -48.87 | 1.79 | -57.07 | 2.06 | 0.49 | 0.02 | 0.0 | 205.17 | 124.21 |
| 2022 (9) | 5.71 | 91.61 | -1.59 | 0 | -4.25 | 0 | 0.01 | -66.67 | 4.12 | 277.98 | 1.47 | -28.99 | -0.11 | 0 | 2.34 | -28.33 | 4.42 | -28.25 | 4.17 | -11.09 | 2.05 | 0.0 | 0.02 | 0.0 | 91.51 | 107.58 |
| 2021 (8) | 2.98 | -32.88 | -1.89 | 0 | -3.44 | 0 | 0.03 | 50.0 | 1.09 | -64.03 | 2.07 | 73.95 | 0.06 | 0 | 3.27 | 19.42 | 6.16 | 172.57 | 4.69 | 263.57 | 2.05 | 4.59 | 0.02 | -33.33 | 44.08 | -67.43 |
| 2020 (7) | 4.44 | 51.54 | -1.41 | 0 | 1.36 | 0 | 0.02 | -94.12 | 3.03 | 676.92 | 1.19 | -24.2 | -0.23 | 0 | 2.74 | -22.27 | 2.26 | -14.72 | 1.29 | -40.83 | 1.96 | -2.97 | 0.03 | 0.0 | 135.37 | 95.43 |
| 2019 (6) | 2.93 | -16.76 | -2.54 | 0 | -1.19 | 0 | 0.34 | 0 | 0.39 | 0 | 1.57 | -72.01 | -0.97 | 0 | 3.52 | -68.56 | 2.65 | -42.27 | 2.18 | -42.78 | 2.02 | 12.22 | 0.03 | -25.0 | 69.27 | 11.18 |
| 2018 (5) | 3.52 | 0 | -6.24 | 0 | 5.77 | 40.39 | -0.87 | 0 | -2.72 | 0 | 5.61 | 144.98 | -0.81 | 0 | 11.20 | 81.45 | 4.59 | 12.5 | 3.81 | 17.59 | 1.8 | 20.81 | 0.04 | 100.0 | 62.30 | 0 |
| 2017 (4) | -0.73 | 0 | -2.37 | 0 | 4.11 | 0 | 0.63 | 133.33 | -3.1 | 0 | 2.29 | -5.37 | 0.06 | 0 | 6.17 | -44.27 | 4.08 | 140.0 | 3.24 | 116.0 | 1.49 | 11.19 | 0.02 | 100.0 | -15.37 | 0 |
| 2016 (3) | 2.8 | -50.7 | -2.76 | 0 | -2.5 | 0 | 0.27 | 28.57 | 0.04 | -98.48 | 2.42 | -10.7 | -0.34 | 0 | 11.08 | -7.51 | 1.7 | -12.37 | 1.5 | -11.24 | 1.34 | 3.88 | 0.01 | 0.0 | 98.25 | -48.28 |
| 2015 (2) | 5.68 | 1356.41 | -3.04 | 0 | -2.43 | 0 | 0.21 | 0 | 2.64 | 0 | 2.71 | 191.4 | -0.33 | 0 | 11.98 | 227.32 | 1.94 | -24.22 | 1.69 | -19.14 | 1.29 | 11.21 | 0.01 | 0.0 | 189.97 | 1487.93 |
| 2014 (1) | 0.39 | -84.82 | -1.02 | 0 | 4.41 | 0 | -0.44 | 0 | -0.63 | 0 | 0.93 | -13.08 | -0.09 | 0 | 3.66 | -14.28 | 2.56 | 81.56 | 2.09 | 88.29 | 1.16 | 7.41 | 0.01 | 0.0 | 11.96 | -89.76 |
| 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) | 1.46 | 19.67 | -18.89 | -0.32 | -33.33 | -6.67 | -1.24 | -106.67 | 12.68 | 0.03 | 250.0 | -25.0 | 1.14 | 16.33 | -24.0 | 0.29 | 20.83 | -25.64 | -0.02 | 0 | -125.0 | 2.29 | 26.46 | -18.71 | 0.6 | -16.67 | 3.45 | 0.23 | -51.06 | -11.54 | 0.52 | 1.96 | 0.0 | 0 | 0 | -100.0 | 194.67 | 56.37 | -14.56 |
| 23Q3 (19) | 1.22 | -59.74 | -35.11 | -0.24 | 20.0 | 52.94 | -0.6 | 43.4 | 87.15 | -0.02 | 60.0 | 0.0 | 0.98 | -64.1 | -28.47 | 0.24 | -11.11 | -41.46 | 0 | 100.0 | 100.0 | 1.81 | -15.67 | -29.09 | 0.72 | 24.14 | -19.1 | 0.47 | -50.53 | -54.81 | 0.51 | 0.0 | 2.0 | 0 | 0 | -100.0 | 124.49 | -40.01 | 2.64 |
| 23Q2 (18) | 3.03 | 35.27 | 110.42 | -0.3 | -233.33 | 33.33 | -1.06 | 10.17 | -138.41 | -0.05 | -600.0 | -150.0 | 2.73 | 26.98 | 175.76 | 0.27 | 80.0 | -30.77 | -0.03 | -250.0 | 40.0 | 2.15 | 83.72 | -7.36 | 0.58 | 61.11 | -67.05 | 0.95 | 533.33 | -44.77 | 0.51 | -1.92 | 0.0 | 0 | -100.0 | -100.0 | 207.53 | -37.0 | 222.83 |
| 23Q1 (17) | 2.24 | 24.44 | 279.66 | -0.09 | 70.0 | 73.53 | -1.18 | 16.9 | -28.26 | 0.01 | -75.0 | 0.0 | 2.15 | 43.33 | 760.0 | 0.15 | -61.54 | -46.43 | 0.02 | -75.0 | 140.0 | 1.17 | -58.51 | -33.11 | 0.36 | -37.93 | -69.75 | 0.15 | -42.31 | -86.84 | 0.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 329.41 | 44.58 | 832.4 |
| 22Q4 (16) | 1.8 | -4.26 | 252.94 | -0.3 | 41.18 | 41.18 | -1.42 | 69.59 | -343.75 | 0.04 | 300.0 | 500.0 | 1.5 | 9.49 | 0 | 0.39 | -4.88 | -15.22 | 0.08 | 188.89 | 300.0 | 2.82 | 10.31 | -0.45 | 0.58 | -34.83 | -57.97 | 0.26 | -75.0 | -74.0 | 0.52 | 4.0 | 0.0 | 0.01 | 0.0 | 0.0 | 227.85 | 87.85 | 583.54 |
| 22Q3 (15) | 1.88 | 30.56 | -9.62 | -0.51 | -13.33 | -104.0 | -4.67 | -269.2 | -143.23 | -0.02 | 0.0 | -100.0 | 1.37 | 38.38 | -25.14 | 0.41 | 5.13 | -18.0 | -0.09 | -80.0 | -152.94 | 2.55 | 10.17 | -17.49 | 0.89 | -49.43 | -34.07 | 1.04 | -39.53 | -5.45 | 0.5 | -1.96 | -1.96 | 0.01 | 0.0 | 0.0 | 121.29 | 88.67 | -5.53 |
| 22Q2 (14) | 1.44 | 144.07 | 4900.0 | -0.45 | -32.35 | 27.42 | 2.76 | 400.0 | 826.32 | -0.02 | -300.0 | 0 | 0.99 | 296.0 | 252.31 | 0.39 | 39.29 | -30.36 | -0.05 | 0.0 | 16.67 | 2.32 | 32.66 | -32.14 | 1.76 | 47.9 | -14.56 | 1.72 | 50.88 | 17.81 | 0.51 | -1.92 | 0.0 | 0.01 | 0.0 | 0.0 | 64.29 | 81.96 | 4342.86 |
| 22Q1 (13) | 0.59 | 15.69 | 43.9 | -0.34 | 33.33 | 33.33 | -0.92 | -187.5 | -12.2 | 0.01 | 200.0 | -75.0 | 0.25 | 0 | 350.0 | 0.28 | -39.13 | -49.09 | -0.05 | -25.0 | -400.0 | 1.75 | -38.26 | -53.86 | 1.19 | -13.77 | -13.77 | 1.14 | 14.0 | 0.88 | 0.52 | 0.0 | 4.0 | 0.01 | 0.0 | 0.0 | 35.33 | 5.99 | 41.32 |
| 21Q4 (12) | 0.51 | -75.48 | 45.71 | -0.51 | -104.0 | -13.33 | -0.32 | 83.33 | -255.56 | -0.01 | 0.0 | -110.0 | 0 | -100.0 | 100.0 | 0.46 | -8.0 | 0.0 | -0.04 | -123.53 | 0 | 2.83 | -8.57 | -21.48 | 1.38 | 2.22 | 15.0 | 1.0 | -9.09 | 51.52 | 0.52 | 1.96 | 4.0 | 0.01 | 0.0 | 0.0 | 33.33 | -74.04 | 11.43 |
| 21Q3 (11) | 2.08 | 7033.33 | 54.07 | -0.25 | 59.68 | 21.88 | -1.92 | -405.26 | -352.63 | -0.01 | 0 | 85.71 | 1.83 | 381.54 | 77.67 | 0.5 | -10.71 | 66.67 | 0.17 | 383.33 | 666.67 | 3.10 | -9.39 | 2.79 | 1.35 | -34.47 | 145.45 | 1.1 | -24.66 | 450.0 | 0.51 | 0.0 | 4.08 | 0.01 | 0.0 | 0.0 | 128.40 | 8574.07 | -33.42 |
| 21Q2 (10) | -0.03 | -107.32 | -103.09 | -0.62 | -21.57 | -93.75 | -0.38 | 53.66 | 13.64 | 0 | -100.0 | 0 | -0.65 | -550.0 | -200.0 | 0.56 | 1.82 | 211.11 | -0.06 | -500.0 | 57.14 | 3.42 | -9.8 | 109.75 | 2.06 | 49.28 | 390.48 | 1.46 | 29.2 | 403.45 | 0.51 | 2.0 | 4.08 | 0.01 | 0.0 | 0.0 | -1.52 | -106.06 | -101.23 |
| 21Q1 (9) | 0.41 | 17.14 | -76.84 | -0.51 | -13.33 | -64.52 | -0.82 | -811.11 | -172.57 | 0.04 | -60.0 | 0 | -0.1 | 0.0 | -106.85 | 0.55 | 19.57 | 120.0 | -0.01 | 0 | 83.33 | 3.79 | 5.07 | 46.97 | 1.38 | 15.0 | 1625.0 | 1.13 | 71.21 | 707.14 | 0.5 | 0.0 | 2.04 | 0.01 | 0.0 | 0.0 | 25.00 | -16.43 | -90.96 |
| 20Q4 (8) | 0.35 | -74.07 | 25.0 | -0.45 | -40.62 | -66.67 | -0.09 | -111.84 | -105.52 | 0.1 | 242.86 | 42.86 | -0.1 | -109.71 | -1100.0 | 0.46 | 53.33 | 53.33 | 0 | 100.0 | -100.0 | 3.61 | 19.69 | 33.87 | 1.2 | 118.18 | 90.48 | 0.66 | 230.0 | 247.37 | 0.5 | 2.04 | -1.96 | 0.01 | 0.0 | 0.0 | 29.91 | -84.49 | -24.15 |
| 20Q3 (7) | 1.35 | 39.18 | 60.71 | -0.32 | 0.0 | 51.52 | 0.76 | 272.73 | 191.57 | -0.07 | 0 | -216.67 | 1.03 | 58.46 | 472.22 | 0.3 | 66.67 | -9.09 | -0.03 | 78.57 | 90.62 | 3.01 | 84.91 | 2.32 | 0.55 | 30.95 | 5.77 | 0.2 | -31.03 | -62.96 | 0.49 | 0.0 | -5.77 | 0.01 | 0.0 | 0.0 | 192.86 | 57.07 | 145.66 |
| 20Q2 (6) | 0.97 | -45.2 | 6.59 | -0.32 | -3.23 | 37.25 | -0.44 | -138.94 | 40.54 | 0 | 0 | 100.0 | 0.65 | -55.48 | 62.5 | 0.18 | -28.0 | -67.86 | -0.14 | -133.33 | -566.67 | 1.63 | -36.8 | -67.39 | 0.42 | 425.0 | -46.84 | 0.29 | 107.14 | -66.28 | 0.49 | 0.0 | -2.0 | 0.01 | 0.0 | 0.0 | 122.78 | -55.6 | 84.85 |
| 20Q1 (5) | 1.77 | 532.14 | 96.67 | -0.31 | -14.81 | 71.56 | 1.13 | -30.67 | 191.13 | 0 | -100.0 | -100.0 | 1.46 | 14500.0 | 868.42 | 0.25 | -16.67 | -34.21 | -0.06 | -250.0 | 91.67 | 2.58 | -4.3 | -25.33 | 0.08 | -87.3 | -88.73 | 0.14 | -26.32 | -76.67 | 0.49 | -3.92 | 0.0 | 0.01 | 0.0 | 0.0 | 276.56 | 601.28 | 238.02 |
| 19Q4 (4) | 0.28 | -66.67 | 0.0 | -0.27 | 59.09 | 0.0 | 1.63 | 296.39 | 0.0 | 0.07 | 16.67 | 0.0 | 0.01 | -94.44 | 0.0 | 0.3 | -9.09 | 0.0 | 0.04 | 112.5 | 0.0 | 2.69 | -8.52 | 0.0 | 0.63 | 21.15 | 0.0 | 0.19 | -64.81 | 0.0 | 0.51 | -1.92 | 0.0 | 0.01 | 0.0 | 0.0 | 39.44 | -49.77 | 0.0 |
| 19Q3 (3) | 0.84 | -7.69 | 0.0 | -0.66 | -29.41 | 0.0 | -0.83 | -12.16 | 0.0 | 0.06 | 400.0 | 0.0 | 0.18 | -55.0 | 0.0 | 0.33 | -41.07 | 0.0 | -0.32 | -1166.67 | 0.0 | 2.94 | -41.07 | 0.0 | 0.52 | -34.18 | 0.0 | 0.54 | -37.21 | 0.0 | 0.52 | 4.0 | 0.0 | 0.01 | 0.0 | 0.0 | 78.50 | 18.19 | 0.0 |
| 19Q2 (2) | 0.91 | 1.11 | 0.0 | -0.51 | 53.21 | 0.0 | -0.74 | 40.32 | 0.0 | -0.02 | -108.7 | 0.0 | 0.4 | 310.53 | 0.0 | 0.56 | 47.37 | 0.0 | 0.03 | 104.17 | 0.0 | 5.00 | 44.74 | 0.0 | 0.79 | 11.27 | 0.0 | 0.86 | 43.33 | 0.0 | 0.5 | 2.04 | 0.0 | 0.01 | 0.0 | 0.0 | 66.42 | -18.82 | 0.0 |
| 19Q1 (1) | 0.9 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | -1.24 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.82 | 0.0 | 0.0 |
