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) | 2.33 | 10.43 | -1.52 | 0 | -1.15 | 0 | 0.01 | 0 | 0.81 | -27.03 | 0.05 | -75.0 | 0 | 0 | 0.65 | -77.06 | 1.22 | 28.42 | 1.04 | 31.65 | 0.72 | 2.86 | 0.03 | 0.0 | 130.17 | -6.23 |
| 2022 (9) | 2.11 | 33.54 | -1.0 | 0 | -1.22 | 0 | 0 | 0 | 1.11 | -42.49 | 0.2 | -13.04 | 0 | 0 | 2.85 | -18.0 | 0.95 | 23.38 | 0.79 | 38.6 | 0.7 | -5.41 | 0.03 | 0.0 | 138.82 | 17.73 |
| 2021 (8) | 1.58 | 14.49 | 0.35 | -28.57 | -1.48 | 0 | 0 | 0 | 1.93 | 3.21 | 0.23 | 155.56 | 0.6 | 0 | 3.47 | 199.56 | 0.77 | 6.94 | 0.57 | -8.06 | 0.74 | -10.84 | 0.03 | -25.0 | 117.91 | 27.31 |
| 2020 (7) | 1.38 | -30.3 | 0.49 | 0 | -1.89 | 0 | -0.01 | 0 | 1.87 | 28.97 | 0.09 | -70.97 | 0 | 0 | 1.16 | -67.0 | 0.72 | -16.28 | 0.62 | -18.42 | 0.83 | -7.78 | 0.04 | 100.0 | 92.62 | -21.42 |
| 2019 (6) | 1.98 | 330.43 | -0.53 | 0 | -1.68 | 0 | 0 | 0 | 1.45 | 0 | 0.31 | -38.0 | 0 | 0 | 3.51 | -35.47 | 0.86 | -23.21 | 0.76 | -39.2 | 0.9 | 400.0 | 0.02 | 100.0 | 117.86 | 268.94 |
| 2018 (5) | 0.46 | -82.77 | -0.56 | 0 | -0.5 | 0 | 0.03 | -80.0 | -0.1 | 0 | 0.5 | 108.33 | 0 | 0 | 5.45 | 86.55 | 1.12 | -24.83 | 1.25 | -19.35 | 0.18 | 5.88 | 0.01 | 0.0 | 31.94 | -79.3 |
| 2017 (4) | 2.67 | 1060.87 | 2.15 | 0 | -2.65 | 0 | 0.15 | 0 | 4.82 | 0 | 0.24 | 0 | -0.07 | 0 | 2.92 | 0 | 1.49 | 473.08 | 1.55 | 416.67 | 0.17 | 325.0 | 0.01 | 0 | 154.34 | 128.15 |
| 2016 (3) | 0.23 | 0 | -6.27 | 0 | 6.05 | 2060.71 | -0.1 | 0 | -6.04 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.26 | 0 | 0.3 | 0 | 0.04 | 0.0 | 0 | 0 | 67.65 | 0 |
| 2015 (2) | -0.02 | 0 | -0.02 | 0 | 0.28 | -48.15 | 0 | 0 | -0.04 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.29 | 0 | -0.28 | 0 | 0.04 | -42.86 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.41 | 0 | -0.01 | 0 | 0.54 | 17.39 | -0.02 | 0 | -0.42 | 0 | 0.01 | 0.0 | 0 | 0 | 0.93 | 40.74 | -0.95 | 0 | -0.91 | 0 | 0.07 | -12.5 | 0 | 0 | 0.00 | 0 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | -0.23 | -118.11 | -53.33 | 0.33 | 124.81 | -2.94 | -0.14 | 0.0 | 0.0 | -0.04 | -166.67 | -300.0 | 0.1 | 266.67 | -47.37 | 0.04 | 0 | 100.0 | 0 | 0 | 0 | 2.09 | 0 | 75.92 | 0.34 | -8.11 | 61.9 | 0.29 | -14.71 | 61.11 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -47.92 | -120.0 | -18.19 |
| 23Q4 (19) | 1.27 | 588.46 | 32.29 | -1.33 | -343.33 | -454.17 | -0.14 | -27.27 | -7.69 | 0.06 | 250.0 | 50.0 | -0.06 | 89.29 | -108.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.37 | -15.91 | 54.17 | 0.34 | 0.0 | 70.0 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 239.62 | 588.46 | -5.15 |
| 23Q3 (18) | -0.26 | -117.69 | -136.36 | -0.3 | -36.36 | 30.23 | -0.11 | 85.71 | 84.29 | -0.04 | 0 | -300.0 | -0.56 | -144.8 | -3.7 | 0.01 | -50.0 | -85.71 | 0 | 0 | 0 | 0.47 | -58.69 | -86.65 | 0.44 | 120.0 | 12.82 | 0.34 | 88.89 | 6.25 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -49.06 | -112.35 | -127.44 |
| 23Q2 (17) | 1.47 | 1080.0 | 4.26 | -0.22 | -164.71 | 21.43 | -0.77 | -450.0 | -208.0 | 0 | 100.0 | -100.0 | 1.25 | 557.89 | 10.62 | 0.02 | 0.0 | -71.43 | 0 | 0 | 0 | 1.14 | -4.55 | -74.84 | 0.2 | -4.76 | 42.86 | 0.18 | 0.0 | 63.64 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 397.30 | 1080.0 | -15.47 |
| 23Q1 (16) | -0.15 | -115.62 | -7.14 | 0.34 | 241.67 | 666.67 | -0.14 | -7.69 | -7.69 | -0.01 | -125.0 | 80.0 | 0.19 | -73.61 | 195.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0 | 1.19 | -42.86 | -7.14 | 0.21 | -12.5 | 10.53 | 0.18 | -10.0 | 12.5 | 0.18 | 5.88 | 5.88 | 0.01 | 0.0 | 0.0 | -40.54 | -116.05 | 1.54 |
| 22Q4 (15) | 0.96 | 972.73 | 14.29 | -0.24 | 44.19 | -380.0 | -0.13 | 81.43 | 43.48 | 0.04 | 500.0 | 33.33 | 0.72 | 233.33 | -8.86 | 0.04 | -42.86 | 300.0 | 0 | 0 | 0 | 2.08 | -40.77 | 272.92 | 0.24 | -38.46 | -11.11 | 0.2 | -37.5 | 100.0 | 0.17 | -5.56 | -5.56 | 0.01 | 0.0 | 0.0 | 252.63 | 1271.29 | -12.78 |
| 22Q3 (14) | -0.11 | -107.8 | 26.67 | -0.43 | -53.57 | -975.0 | -0.7 | -180.0 | 23.08 | -0.01 | -150.0 | 0 | -0.54 | -147.79 | -184.21 | 0.07 | 0.0 | 75.0 | 0 | 0 | 0 | 3.52 | -22.11 | 53.02 | 0.39 | 178.57 | 69.57 | 0.32 | 190.91 | 39.13 | 0.18 | 0.0 | -5.26 | 0.01 | 0.0 | 0.0 | -21.57 | -104.59 | 38.17 |
| 22Q2 (13) | 1.41 | 1107.14 | 33.02 | -0.28 | -366.67 | -153.85 | -0.25 | -92.31 | -56.25 | 0.02 | 140.0 | 150.0 | 1.13 | 665.0 | -28.48 | 0.07 | 250.0 | -36.36 | 0 | 0 | -100.0 | 4.52 | 252.26 | -37.18 | 0.14 | -26.32 | 75.0 | 0.11 | -31.25 | 22.22 | 0.18 | 5.88 | -5.26 | 0.01 | 0.0 | 0.0 | 470.00 | 1241.43 | 28.58 |
| 22Q1 (12) | -0.14 | -116.67 | 17.65 | -0.06 | -20.0 | 25.0 | -0.13 | 43.48 | 31.58 | -0.05 | -266.67 | -600.0 | -0.2 | -125.32 | 20.0 | 0.02 | 100.0 | -71.43 | 0 | 0 | 0 | 1.28 | 129.49 | -71.43 | 0.19 | -29.63 | 0.0 | 0.16 | 60.0 | 6.67 | 0.17 | -5.56 | -10.53 | 0.01 | 0.0 | 0.0 | -41.18 | -114.22 | 15.22 |
| 21Q4 (11) | 0.84 | 660.0 | -15.15 | -0.05 | -25.0 | 61.54 | -0.23 | 74.73 | 4.17 | 0.03 | 0 | 0 | 0.79 | 515.79 | -8.14 | 0.01 | -75.0 | -50.0 | 0 | 0 | 0 | 0.56 | -75.7 | -50.84 | 0.27 | 17.39 | 42.11 | 0.1 | -56.52 | 11.11 | 0.18 | -5.26 | -5.26 | 0.01 | 0.0 | 0.0 | 289.66 | 930.34 | -15.15 |
| 21Q3 (10) | -0.15 | -114.15 | 65.91 | -0.04 | -107.69 | -106.06 | -0.91 | -468.75 | -12.35 | 0 | 100.0 | 100.0 | -0.19 | -112.03 | -186.36 | 0.04 | -63.64 | 100.0 | 0 | -100.0 | 0 | 2.30 | -68.03 | 118.39 | 0.23 | 187.5 | -14.81 | 0.23 | 155.56 | -25.81 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -34.88 | -109.54 | 59.57 |
| 21Q2 (9) | 1.06 | 723.53 | -18.46 | 0.52 | 750.0 | 1833.33 | -0.16 | 15.79 | 77.46 | -0.04 | -500.0 | -126.67 | 1.58 | 732.0 | 24.41 | 0.11 | 57.14 | 450.0 | 0.6 | 0 | 0 | 7.19 | 60.22 | 658.5 | 0.08 | -57.89 | 0.0 | 0.09 | -40.0 | 0.0 | 0.19 | 0.0 | -17.39 | 0.01 | 0.0 | 0.0 | 365.52 | 852.54 | -7.21 |
| 21Q1 (8) | -0.17 | -117.17 | 64.58 | -0.08 | 38.46 | -700.0 | -0.19 | 20.83 | -35.71 | 0.01 | 0 | 120.0 | -0.25 | -129.07 | 48.98 | 0.07 | 250.0 | 250.0 | 0 | 0 | 0 | 4.49 | 294.87 | 348.72 | 0.19 | 0.0 | 11.76 | 0.15 | 66.67 | 7.14 | 0.19 | 0.0 | -17.39 | 0.01 | 0.0 | 0.0 | -48.57 | -114.23 | 61.55 |
| 20Q4 (7) | 0.99 | 325.0 | -1.98 | -0.13 | -119.7 | -44.44 | -0.24 | 70.37 | 61.9 | 0 | 100.0 | -100.0 | 0.86 | 290.91 | -6.52 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.14 | 7.95 | 156.82 | 0.19 | -29.63 | -13.64 | 0.09 | -70.97 | -47.06 | 0.19 | 0.0 | -17.39 | 0.01 | 0.0 | 0.0 | 341.38 | 495.69 | 38.58 |
| 20Q3 (6) | -0.44 | -133.85 | -193.33 | 0.66 | 2300.0 | 571.43 | -0.81 | -14.08 | -1057.14 | -0.08 | -153.33 | -900.0 | 0.22 | -82.68 | 175.86 | 0.02 | 0.0 | -75.0 | 0 | 0 | 0 | 1.05 | 11.05 | -70.13 | 0.27 | 237.5 | -6.9 | 0.31 | 244.44 | 14.81 | 0.19 | -17.39 | -17.39 | 0.01 | 0.0 | 0 | -86.27 | -121.9 | -187.58 |
| 20Q2 (5) | 1.3 | 370.83 | -14.47 | -0.03 | -200.0 | 85.71 | -0.71 | -407.14 | 21.11 | 0.15 | 400.0 | 200.0 | 1.27 | 359.18 | -3.05 | 0.02 | 0.0 | -84.62 | 0 | 0 | 0 | 0.95 | -5.21 | -84.4 | 0.08 | -52.94 | -27.27 | 0.09 | -35.71 | -18.18 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 393.94 | 411.87 | -11.88 |
| 20Q1 (4) | -0.48 | -147.52 | 0.0 | -0.01 | 88.89 | 0.0 | -0.14 | 77.78 | 0.0 | -0.05 | -183.33 | 0.0 | -0.49 | -153.26 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.00 | 126.0 | 0.0 | 0.17 | -22.73 | 0.0 | 0.14 | -17.65 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -126.32 | -151.28 | 0.0 |
| 19Q4 (3) | 1.01 | 773.33 | 0.0 | -0.09 | 35.71 | 0.0 | -0.63 | -800.0 | 0.0 | 0.06 | 500.0 | 0.0 | 0.92 | 417.24 | 0.0 | 0.01 | -87.5 | 0.0 | 0 | 0 | 0.0 | 0.44 | -87.44 | 0.0 | 0.22 | -24.14 | 0.0 | 0.17 | -37.04 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 246.34 | 921.14 | 0.0 |
| 19Q3 (2) | -0.15 | -109.87 | 0.0 | -0.14 | 33.33 | 0.0 | -0.07 | 92.22 | 0.0 | 0.01 | -80.0 | 0.0 | -0.29 | -122.14 | 0.0 | 0.08 | -38.46 | 0.0 | 0 | 0 | 0.0 | 3.52 | -41.99 | 0.0 | 0.29 | 163.64 | 0.0 | 0.27 | 145.45 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | -30.00 | -106.71 | 0.0 |
| 19Q2 (1) | 1.52 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.07 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 447.06 | 0.0 | 0.0 |
