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) | 1.69 | -58.58 | -0.41 | 0 | -1.58 | 0 | 0 | 0 | 1.28 | -62.68 | 0.4 | -38.46 | 0 | 0 | 2.63 | -29.05 | 1.67 | -23.04 | 1.59 | -25.0 | 0.73 | -17.05 | 0.02 | 0.0 | 72.22 | -46.54 |
| 2022 (9) | 4.08 | 80.53 | -0.65 | 0 | -0.9 | 0 | 0 | 0 | 3.43 | 264.89 | 0.65 | -27.78 | 0 | 0 | 3.70 | -24.24 | 2.17 | 63.16 | 2.12 | 112.0 | 0.88 | -29.03 | 0.02 | -33.33 | 135.10 | 35.7 |
| 2021 (8) | 2.26 | 20.86 | -1.32 | 0 | -4.55 | 0 | 0.54 | 0 | 0.94 | -29.32 | 0.9 | 69.81 | 0 | 0 | 4.89 | 74.24 | 1.33 | -25.28 | 1.0 | -16.67 | 1.24 | 1.64 | 0.03 | -40.0 | 99.56 | 31.5 |
| 2020 (7) | 1.87 | -41.19 | -0.54 | 0 | 1.43 | 142.37 | -0.32 | 0 | 1.33 | -31.44 | 0.53 | -55.08 | 0 | 0 | 2.80 | -62.9 | 1.78 | -6.32 | 1.2 | -17.24 | 1.22 | 8.93 | 0.05 | 25.0 | 75.71 | -37.86 |
| 2019 (6) | 3.18 | 3.92 | -1.24 | 0 | 0.59 | 0 | -0.1 | 0 | 1.94 | -7.62 | 1.18 | 26.88 | 0 | 0 | 7.56 | 38.59 | 1.9 | 850.0 | 1.45 | 353.12 | 1.12 | 55.56 | 0.04 | 100.0 | 121.84 | -57.79 |
| 2018 (5) | 3.06 | 0 | -0.96 | 0 | -2.65 | 0 | 0.46 | 0 | 2.1 | 0 | 0.93 | 36.76 | 0 | 0 | 5.45 | 39.49 | 0.2 | -51.22 | 0.32 | 28.0 | 0.72 | -4.0 | 0.02 | 0.0 | 288.68 | 0 |
| 2017 (4) | -0.26 | 0 | -0.67 | 0 | 0.64 | 77.78 | -0.31 | 0 | -0.93 | 0 | 0.68 | -48.48 | 0 | 0 | 3.91 | -60.81 | 0.41 | -52.87 | 0.25 | -64.29 | 0.75 | 2.74 | 0.02 | 0.0 | -25.49 | 0 |
| 2016 (3) | 1.19 | -60.2 | -1.33 | 0 | 0.36 | 0 | 0.23 | 130.0 | -0.14 | 0 | 1.32 | 38.95 | 0 | 0 | 9.98 | 111.2 | 0.87 | -3.33 | 0.7 | -27.84 | 0.73 | 28.07 | 0.02 | 0.0 | 82.07 | -57.18 |
| 2015 (2) | 2.99 | -9.12 | -0.96 | 0 | -2.08 | 0 | 0.1 | 0 | 2.03 | -25.09 | 0.95 | 55.74 | 0 | 0 | 4.72 | 132.41 | 0.9 | -6.25 | 0.97 | -4.9 | 0.57 | -3.39 | 0.02 | 0.0 | 191.67 | -5.04 |
| 2014 (1) | 3.29 | 151.15 | -0.58 | 0 | -1.44 | 0 | -0.15 | 0 | 2.71 | 247.44 | 0.61 | -1.61 | 0 | 0 | 2.03 | 12.94 | 0.96 | -57.89 | 1.02 | -51.66 | 0.59 | 22.92 | 0.02 | 100.0 | 201.84 | 300.6 |
| 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) | 0.67 | 6800.0 | -55.03 | -0.19 | -26.67 | -533.33 | -0.03 | 97.99 | 0.0 | 0 | 0 | 0 | 0.48 | 400.0 | -67.12 | 0.17 | 13.33 | 466.67 | 0 | 0 | 0 | 4.45 | 15.41 | 594.24 | 0.32 | -42.86 | -50.77 | 0.12 | -81.82 | -72.73 | 0.18 | 0.0 | -10.0 | 0 | 0 | -100.0 | 223.33 | 18860.0 | -2.57 |
| 23Q3 (19) | -0.01 | -101.12 | -101.0 | -0.15 | -200.0 | 73.68 | -1.49 | -4866.67 | -91.03 | 0 | -100.0 | 0 | -0.16 | -119.05 | -137.21 | 0.15 | 114.29 | -73.68 | 0 | 0 | 0 | 3.86 | 96.11 | -69.9 | 0.56 | 47.37 | -16.42 | 0.66 | 40.43 | -13.16 | 0.18 | 0.0 | -14.29 | 0 | 0 | -100.0 | -1.19 | -100.87 | -101.17 |
| 23Q2 (18) | 0.89 | 584.62 | -4.3 | -0.05 | -150.0 | 0 | -0.03 | 0.0 | 25.0 | 0.01 | 0 | 0 | 0.84 | 663.64 | -9.68 | 0.07 | 250.0 | 0 | 0 | 0 | 0 | 1.97 | 289.33 | 0 | 0.38 | -9.52 | -28.3 | 0.47 | 38.24 | -12.96 | 0.18 | 0.0 | -14.29 | 0 | -100.0 | 0 | 136.92 | 458.22 | 10.42 |
| 23Q1 (17) | 0.13 | -91.28 | -80.3 | -0.02 | 33.33 | 60.0 | -0.03 | 0.0 | 25.0 | 0 | 0 | 0 | 0.11 | -92.47 | -81.97 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | 0.51 | -21.21 | -57.78 | 0.42 | -35.38 | 31.25 | 0.34 | -22.73 | -8.11 | 0.18 | -10.0 | -30.77 | 0.01 | 0.0 | 0 | 24.53 | -89.3 | -76.59 |
| 22Q4 (16) | 1.49 | 49.0 | 31.86 | -0.03 | 94.74 | 25.0 | -0.03 | 96.15 | 25.0 | 0 | 0 | 0 | 1.46 | 239.53 | 33.94 | 0.03 | -94.74 | -25.0 | 0 | 0 | 0 | 0.64 | -95.0 | -13.94 | 0.65 | -2.99 | -17.72 | 0.44 | -42.11 | -33.33 | 0.2 | -4.76 | -37.5 | 0.01 | 0.0 | 0 | 229.23 | 124.65 | 98.8 |
| 22Q3 (15) | 1.0 | 7.53 | 233.33 | -0.57 | 0 | -42.5 | -0.78 | -1850.0 | -1.3 | 0 | 0 | 0 | 0.43 | -53.76 | 530.0 | 0.57 | 0 | 2750.0 | 0 | 0 | 0 | 12.81 | 0 | 2500.22 | 0.67 | 26.42 | 191.3 | 0.76 | 40.74 | 300.0 | 0.21 | 0.0 | -36.36 | 0.01 | 0 | 0.0 | 102.04 | -17.71 | 80.27 |
| 22Q2 (14) | 0.93 | 40.91 | 93.75 | 0 | 100.0 | 100.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.93 | 52.46 | 138.46 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.53 | 65.62 | 5200.0 | 0.54 | 45.95 | 1180.0 | 0.21 | -19.23 | -32.26 | 0 | 0 | -100.0 | 124.00 | 18.36 | -30.25 |
| 22Q1 (13) | 0.66 | -41.59 | 88.57 | -0.05 | -25.0 | 93.59 | -0.04 | 0.0 | 98.92 | 0 | 0 | -100.0 | 0.61 | -44.04 | 241.86 | 0.05 | 25.0 | -93.42 | 0 | 0 | 0 | 1.20 | 60.59 | -92.0 | 0.32 | -59.49 | 10.34 | 0.37 | -43.94 | 85.0 | 0.26 | -18.75 | -10.34 | 0 | 0 | -100.0 | 104.76 | -9.14 | 49.66 |
| 21Q4 (12) | 1.13 | 276.67 | 151.11 | -0.04 | 90.0 | 55.56 | -0.04 | 94.81 | -125.0 | 0 | 0 | 100.0 | 1.09 | 1190.0 | 202.78 | 0.04 | 100.0 | -55.56 | 0 | 0 | 0 | 0.74 | 51.21 | -55.89 | 0.79 | 243.48 | 107.89 | 0.66 | 247.37 | 288.24 | 0.32 | -3.03 | 0.0 | 0 | -100.0 | -100.0 | 115.31 | 103.71 | 28.12 |
| 21Q3 (11) | 0.3 | -37.5 | -46.43 | -0.4 | -344.44 | -185.71 | -0.77 | -1825.0 | -157.46 | 0 | 0 | 100.0 | -0.1 | -125.64 | -123.81 | 0.02 | -71.43 | -85.71 | 0 | 0 | 0 | 0.49 | -72.55 | -83.32 | 0.23 | 2200.0 | -64.06 | 0.19 | 480.0 | -54.76 | 0.33 | 6.45 | 6.45 | 0.01 | 0.0 | 0.0 | 56.60 | -68.16 | -25.2 |
| 21Q2 (10) | 0.48 | 37.14 | 1060.0 | -0.09 | 88.46 | 62.5 | -0.04 | 98.92 | -104.71 | 0 | -100.0 | 0 | 0.39 | 190.7 | 234.48 | 0.07 | -90.79 | -53.33 | 0 | 0 | 100.0 | 1.79 | -88.0 | -57.28 | 0.01 | -96.55 | -93.33 | -0.05 | -125.0 | -200.0 | 0.31 | 6.9 | 3.33 | 0.01 | 0.0 | 0.0 | 177.78 | 153.97 | 1380.0 |
| 21Q1 (9) | 0.35 | -22.22 | -61.54 | -0.78 | -766.67 | -387.5 | -3.69 | -2406.25 | -344.58 | 0.54 | 1180.0 | 800.0 | -0.43 | -219.44 | -157.33 | 0.76 | 744.44 | 406.67 | 0 | 0 | 0 | 14.96 | 786.0 | 424.62 | 0.29 | -23.68 | -52.46 | 0.2 | 17.65 | -64.29 | 0.29 | -9.38 | 0.0 | 0.01 | 0.0 | 0.0 | 70.00 | -22.22 | -33.85 |
| 20Q4 (8) | 0.45 | -19.64 | 850.0 | -0.09 | 35.71 | -125.0 | 0.16 | -88.06 | -79.22 | -0.05 | 84.85 | 77.27 | 0.36 | -14.29 | 460.0 | 0.09 | -35.71 | 125.0 | 0 | 0 | 0 | 1.69 | -42.83 | 62.52 | 0.38 | -40.62 | -9.52 | 0.17 | -59.52 | -22.73 | 0.32 | 3.23 | 10.34 | 0.01 | 0.0 | 0.0 | 90.00 | 18.93 | 880.0 |
| 20Q3 (7) | 0.56 | 1220.0 | -58.82 | -0.14 | 41.67 | 12.5 | 1.34 | 57.65 | 546.67 | -0.33 | 0 | 0 | 0.42 | 244.83 | -65.0 | 0.14 | -6.67 | 160.87 | 0 | 100.0 | 0 | 2.95 | -29.7 | 152.78 | 0.64 | 326.67 | -12.33 | 0.42 | 740.0 | -28.81 | 0.31 | 3.33 | 6.9 | 0.01 | 0.0 | 0.0 | 75.68 | 644.86 | -50.48 |
| 20Q2 (6) | -0.05 | -105.49 | -103.25 | -0.24 | -50.0 | -60.0 | 0.85 | 202.41 | 269.57 | 0 | -100.0 | -100.0 | -0.29 | -138.67 | -120.86 | 0.15 | 0.0 | -83.87 | -0.09 | 0 | -120.0 | 4.20 | 47.34 | -84.91 | 0.15 | -75.41 | -55.88 | 0.05 | -91.07 | -79.17 | 0.3 | 3.45 | 0.0 | 0.01 | 0.0 | 0.0 | -13.89 | -113.13 | -104.96 |
| 20Q1 (5) | 0.91 | 1616.67 | 175.76 | -0.16 | -300.0 | 82.02 | -0.83 | -207.79 | -654.55 | 0.06 | 127.27 | 0 | 0.75 | 850.0 | 233.93 | 0.15 | 275.0 | -65.12 | 0 | 0 | 100.0 | 2.85 | 174.48 | -71.42 | 0.61 | 45.24 | 52.5 | 0.56 | 154.55 | 40.0 | 0.29 | 0.0 | 20.83 | 0.01 | 0.0 | 0.0 | 105.81 | 1017.05 | 108.42 |
| 19Q4 (4) | -0.06 | -104.41 | 0.0 | -0.04 | 75.0 | 0.0 | 0.77 | 356.67 | 0.0 | -0.22 | 0 | 0.0 | -0.1 | -108.33 | 0.0 | 0.04 | 117.39 | 0.0 | 0 | 0 | 0.0 | 1.04 | 118.57 | 0.0 | 0.42 | -42.47 | 0.0 | 0.22 | -62.71 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -11.54 | -107.55 | 0.0 |
| 19Q3 (3) | 1.36 | -11.69 | 0.0 | -0.16 | -6.67 | 0.0 | -0.3 | -230.43 | 0.0 | 0 | -100.0 | 0.0 | 1.2 | -13.67 | 0.0 | -0.23 | -124.73 | 0.0 | 0 | -100.0 | 0.0 | -5.60 | -120.1 | 0.0 | 0.73 | 114.71 | 0.0 | 0.59 | 145.83 | 0.0 | 0.29 | -3.33 | 0.0 | 0.01 | 0.0 | 0.0 | 152.81 | -45.43 | 0.0 |
| 19Q2 (2) | 1.54 | 366.67 | 0.0 | -0.15 | 83.15 | 0.0 | 0.23 | 309.09 | 0.0 | 0.11 | 0 | 0.0 | 1.39 | 348.21 | 0.0 | 0.93 | 116.28 | 0.0 | 0.45 | 200.0 | 0.0 | 27.84 | 179.09 | 0.0 | 0.34 | -15.0 | 0.0 | 0.24 | -40.0 | 0.0 | 0.3 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 280.00 | 451.52 | 0.0 |
| 19Q1 (1) | 0.33 | 0.0 | 0.0 | -0.89 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 9.98 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 50.77 | 0.0 | 0.0 |
