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) | 1.54 | 196.15 | -0.09 | 0 | -0.48 | 0 | 0.01 | 0 | 1.45 | 208.51 | 0.04 | -50.0 | 0 | 0 | 0.49 | -51.76 | 1.18 | -5.6 | 1.03 | -10.43 | 0.28 | 12.0 | 0.01 | 0.0 | 116.67 | 216.35 |
| 2022 (9) | 0.52 | -17.46 | -0.05 | 0 | -0.64 | 0 | -0.05 | 0 | 0.47 | 0 | 0.08 | -97.72 | 0 | 0 | 1.01 | -97.93 | 1.25 | 42.05 | 1.15 | 49.35 | 0.25 | -7.41 | 0.01 | -92.86 | 36.88 | -30.92 |
| 2021 (8) | 0.63 | -25.0 | -1.94 | 0 | -0.39 | 0 | 0.03 | 0.0 | -1.31 | 0 | 3.51 | 1070.0 | -0.02 | 0 | 48.61 | 716.73 | 0.88 | 51.72 | 0.77 | 35.09 | 0.27 | 35.0 | 0.14 | 180.0 | 53.39 | -47.88 |
| 2020 (7) | 0.84 | -14.29 | -1.85 | 0 | -0.89 | 0 | 0.03 | 0 | -1.01 | 0 | 0.3 | 500.0 | 0.04 | 0 | 5.95 | 686.9 | 0.58 | -49.12 | 0.57 | -37.36 | 0.2 | 0.0 | 0.05 | 400.0 | 102.44 | 17.07 |
| 2019 (6) | 0.98 | -2.97 | -0.09 | 0 | 1.37 | 0 | -0.18 | 0 | 0.89 | 4.71 | 0.05 | -80.0 | -0.03 | 0 | 0.76 | -81.66 | 1.14 | 48.05 | 0.91 | 30.0 | 0.2 | 66.67 | 0.01 | 0 | 87.50 | -28.96 |
| 2018 (5) | 1.01 | 102.0 | -0.16 | 0 | -0.26 | 0 | 0.04 | 0 | 0.85 | 117.95 | 0.25 | 257.14 | 0.05 | 0 | 4.13 | 191.14 | 0.77 | 108.11 | 0.7 | 105.88 | 0.12 | 33.33 | 0 | 0 | 123.17 | 8.39 |
| 2017 (4) | 0.5 | -25.37 | -0.11 | 0 | -0.21 | 0 | -0.02 | 0 | 0.39 | -17.02 | 0.07 | -22.22 | -0.07 | 0 | 1.42 | -14.66 | 0.37 | -35.09 | 0.34 | -32.0 | 0.09 | 0.0 | 0.01 | 0.0 | 113.64 | 1.76 |
| 2016 (3) | 0.67 | 252.63 | -0.2 | 0 | -0.26 | 0 | -0.06 | 0 | 0.47 | 1466.67 | 0.09 | -52.63 | 0 | 0 | 1.66 | -59.36 | 0.57 | 1.79 | 0.5 | -1.96 | 0.09 | 28.57 | 0.01 | 0.0 | 111.67 | 246.75 |
| 2015 (2) | 0.19 | -66.67 | -0.16 | 0 | -0.01 | 0 | 0.09 | 0 | 0.03 | -90.0 | 0.19 | 1800.0 | 0.04 | 0 | 4.09 | 1526.24 | 0.56 | 43.59 | 0.51 | 21.43 | 0.07 | 0.0 | 0.01 | -75.0 | 32.20 | -70.06 |
| 2014 (1) | 0.57 | 418.18 | -0.27 | 0 | 0 | 0 | -0.08 | 0 | 0.3 | 42.86 | 0.01 | -83.33 | -0.03 | 0 | 0.25 | -83.08 | 0.39 | 18.18 | 0.42 | 23.53 | 0.07 | 0.0 | 0.04 | -20.0 | 107.55 | 349.74 |
| 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) | 0.7 | 20.69 | 438.46 | -0.03 | -200.0 | 25.0 | -0.02 | 95.35 | 85.71 | 0.01 | 0 | -50.0 | 0.67 | 17.54 | 644.44 | 0.02 | 100.0 | 100.0 | 0.03 | 0 | 0 | 1.06 | 132.8 | 145.5 | 0.31 | 29.17 | -27.91 | 0.19 | -17.39 | -38.71 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 259.26 | 38.57 | 637.89 |
| 23Q3 (19) | 0.58 | 61.11 | 41.46 | -0.01 | 50.0 | 50.0 | -0.43 | -2050.0 | 10.42 | 0 | -100.0 | 0 | 0.57 | 67.65 | 46.15 | 0.01 | 0 | 0.0 | 0 | 100.0 | 0 | 0.45 | 0 | -4.55 | 0.24 | -17.24 | -33.33 | 0.23 | -32.35 | -36.11 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 187.10 | 113.08 | 91.66 |
| 23Q2 (18) | 0.36 | 500.0 | 80.0 | -0.02 | 33.33 | 0.0 | -0.02 | 0.0 | 0.0 | 0.1 | 200.0 | 900.0 | 0.34 | 383.33 | 88.89 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | -200.0 | -0.00 | -100.0 | -100.0 | 0.29 | -14.71 | 3.57 | 0.34 | 25.93 | 25.93 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 87.80 | 421.95 | 44.88 |
| 23Q1 (17) | -0.09 | -169.23 | 59.09 | -0.03 | 25.0 | -175.0 | -0.02 | 85.71 | 0.0 | -0.1 | -600.0 | -25.0 | -0.12 | -233.33 | 33.33 | 0.01 | 0.0 | -50.0 | -0.01 | 0 | 0 | 0.48 | 11.54 | -66.83 | 0.34 | -20.93 | 100.0 | 0.27 | -12.9 | 22.73 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -27.27 | -177.62 | 65.29 |
| 22Q4 (16) | 0.13 | -68.29 | -83.12 | -0.04 | -100.0 | -107.14 | -0.14 | 70.83 | -600.0 | 0.02 | 0 | -71.43 | 0.09 | -76.92 | -93.23 | 0.01 | 0.0 | -88.89 | 0 | 0 | 100.0 | 0.43 | -9.48 | -90.76 | 0.43 | 19.44 | 48.28 | 0.31 | -13.89 | 29.17 | 0.06 | 0.0 | -14.29 | 0 | 0 | -100.0 | 35.14 | -64.01 | -84.49 |
| 22Q3 (15) | 0.41 | 105.0 | 0.0 | -0.02 | 0.0 | -115.38 | -0.48 | -2300.0 | -37.14 | 0 | -100.0 | 0 | 0.39 | 116.67 | -27.78 | 0.01 | -66.67 | 0 | 0 | -100.0 | 0 | 0.48 | -65.56 | 0 | 0.36 | 28.57 | 63.64 | 0.36 | 33.33 | 111.76 | 0.06 | 0.0 | -14.29 | 0 | 0 | -100.0 | 97.62 | 61.07 | -33.33 |
| 22Q2 (14) | 0.2 | 190.91 | 433.33 | -0.02 | -150.0 | 99.29 | -0.02 | 0.0 | 0.0 | 0.01 | 112.5 | 0 | 0.18 | 200.0 | 106.29 | 0.03 | 50.0 | -99.12 | 0.01 | 0 | -98.36 | 1.38 | -4.61 | -99.31 | 0.28 | 64.71 | 64.71 | 0.27 | 22.73 | 58.82 | 0.06 | 0.0 | -14.29 | 0 | 0 | -100.0 | 60.61 | 177.13 | 382.83 |
| 22Q1 (13) | -0.22 | -128.57 | 54.17 | 0.04 | -92.86 | -76.47 | -0.02 | 0.0 | -100.0 | -0.08 | -214.29 | -100.0 | -0.18 | -113.53 | 41.94 | 0.02 | -77.78 | 0 | 0 | 100.0 | 100.0 | 1.45 | -68.92 | 0 | 0.17 | -41.38 | -15.0 | 0.22 | -8.33 | 15.79 | 0.06 | -14.29 | 0.0 | 0 | -100.0 | -100.0 | -78.57 | -134.69 | 52.53 |
| 21Q4 (12) | 0.77 | 87.8 | -7.23 | 0.56 | 330.77 | 1033.33 | -0.02 | 94.29 | -100.0 | 0.07 | 0 | 133.33 | 1.33 | 146.3 | 72.73 | 0.09 | 0 | -52.63 | -0.02 | 0 | -109.52 | 4.66 | 0 | -57.54 | 0.29 | 31.82 | 61.11 | 0.24 | 41.18 | 50.0 | 0.07 | 0.0 | 16.67 | 0.03 | -25.0 | -25.0 | 226.47 | 54.66 | -29.06 |
| 21Q3 (11) | 0.41 | 783.33 | 310.0 | 0.13 | 104.64 | 113.68 | -0.35 | -1650.0 | 58.33 | 0 | 0 | -100.0 | 0.54 | 118.88 | 163.53 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.22 | 29.41 | 4.76 | 0.17 | 0.0 | -22.73 | 0.07 | 0.0 | 40.0 | 0.04 | 0.0 | 300.0 | 146.43 | 783.33 | 310.0 |
| 21Q2 (10) | -0.06 | 87.5 | 68.42 | -2.8 | -1747.06 | -6900.0 | -0.02 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -2.86 | -822.58 | -1143.48 | 3.42 | 0 | 6740.0 | 0.61 | 198.39 | 6000.0 | 200.00 | 0 | 2420.0 | 0.17 | -15.0 | 240.0 | 0.17 | -10.53 | 183.33 | 0.07 | 16.67 | 40.0 | 0.04 | 0.0 | 0 | -21.43 | 87.05 | 87.59 |
| 21Q1 (9) | -0.48 | -157.83 | -580.0 | 0.17 | 383.33 | 121.25 | -0.01 | 0.0 | 0.0 | -0.04 | -233.33 | -500.0 | -0.31 | -140.26 | 55.71 | 0 | -100.0 | -100.0 | -0.62 | -395.24 | -6100.0 | -0.00 | -100.0 | -100.0 | 0.2 | 11.11 | 33.33 | 0.19 | 18.75 | 58.33 | 0.06 | 0.0 | 20.0 | 0.04 | 0.0 | 0 | -165.52 | -151.85 | -381.38 |
| 20Q4 (8) | 0.83 | 730.0 | -10.75 | -0.06 | 93.68 | -50.0 | -0.01 | 98.81 | -100.53 | 0.03 | 200.0 | 200.0 | 0.77 | 190.59 | -13.48 | 0.19 | 533.33 | 375.0 | 0.21 | 223.53 | 0 | 10.98 | 463.78 | 333.82 | 0.18 | -14.29 | -30.77 | 0.16 | -27.27 | -27.27 | 0.06 | 20.0 | 20.0 | 0.04 | 300.0 | 0 | 319.23 | 793.85 | -7.32 |
| 20Q3 (7) | 0.1 | 152.63 | 266.67 | -0.95 | -2275.0 | -4650.0 | -0.84 | -8300.0 | -180.0 | 0.01 | 150.0 | 116.67 | -0.85 | -269.57 | -962.5 | 0.03 | -40.0 | 0 | -0.17 | -1800.0 | -750.0 | 1.95 | -75.45 | 0 | 0.21 | 320.0 | -22.22 | 0.22 | 266.67 | 4.76 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0 | 35.71 | 120.68 | 254.76 |
| 20Q2 (6) | -0.19 | -290.0 | -290.0 | -0.04 | 95.0 | -33.33 | -0.01 | 0.0 | 95.83 | -0.02 | -300.0 | -140.0 | -0.23 | 67.14 | -428.57 | 0.05 | 66.67 | 400.0 | 0.01 | 200.0 | 200.0 | 7.94 | 201.59 | 2542.86 | 0.05 | -66.67 | -91.8 | 0.06 | -50.0 | -87.76 | 0.05 | 0.0 | -50.0 | 0 | 0 | 0 | -172.73 | -393.64 | -1119.09 |
| 20Q1 (5) | 0.1 | -89.25 | 1100.0 | -0.8 | -1900.0 | -7900.0 | -0.01 | -100.53 | 0.0 | 0.01 | 133.33 | -87.5 | -0.7 | -178.65 | -3400.0 | 0.03 | -25.0 | 0 | -0.01 | 0 | 0 | 2.63 | 3.95 | 0 | 0.15 | -42.31 | -59.46 | 0.12 | -45.45 | -60.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 58.82 | -82.92 | 2158.82 |
| 19Q4 (4) | 0.93 | 1650.0 | 0.0 | -0.04 | -100.0 | 0.0 | 1.9 | 733.33 | 0.0 | -0.03 | 50.0 | 0.0 | 0.89 | 1212.5 | 0.0 | 0.04 | 0 | 0.0 | 0 | 100.0 | 0.0 | 2.53 | 0 | 0.0 | 0.26 | -3.7 | 0.0 | 0.22 | 4.76 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 344.44 | 1592.59 | 0.0 |
| 19Q3 (3) | -0.06 | -160.0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.3 | -25.0 | 0.0 | -0.06 | -220.0 | 0.0 | -0.08 | -214.29 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.27 | -55.74 | 0.0 | 0.21 | -57.14 | 0.0 | 0.05 | -50.0 | 0.0 | 0 | 0 | 0.0 | -23.08 | -236.15 | 0.0 |
| 19Q2 (2) | 0.1 | 1100.0 | 0.0 | -0.03 | -200.0 | 0.0 | -0.24 | -2300.0 | 0.0 | 0.05 | -37.5 | 0.0 | 0.07 | 450.0 | 0.0 | 0.01 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.30 | 0 | 0.0 | 0.61 | 64.86 | 0.0 | 0.49 | 63.33 | 0.0 | 0.1 | 100.0 | 0.0 | 0 | 0 | 0.0 | 16.95 | 693.22 | 0.0 |
| 19Q1 (1) | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.86 | 0.0 | 0.0 |
