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) | 2.73 | 80.79 | -1.06 | 0 | -1.18 | 0 | 0.43 | 0 | 1.67 | -0.6 | 1.55 | -50.16 | -0.84 | 0 | 8.03 | -45.54 | 0.13 | 225.0 | 0.16 | -96.23 | 1.45 | -4.61 | 0.4 | 0.0 | 135.82 | 454.08 |
| 2022 (9) | 1.51 | -8.48 | 0.17 | 0 | -3.13 | 0 | -0.31 | 0 | 1.68 | 630.43 | 3.11 | 257.47 | -1.67 | 0 | 14.75 | 197.47 | 0.04 | 0 | 4.24 | 0 | 1.52 | 5.56 | 0.4 | 17.65 | 24.51 | -77.57 |
| 2021 (8) | 1.65 | -27.31 | -1.42 | 0 | 0.99 | 23.75 | -0.1 | 0 | 0.23 | 0 | 0.87 | 10.13 | -1.41 | 0 | 4.96 | 2.72 | -0.49 | 0 | -0.27 | 0 | 1.44 | 0.0 | 0.34 | 54.55 | 109.27 | -20.09 |
| 2020 (7) | 2.27 | 60.99 | -2.64 | 0 | 0.8 | 0 | 0.04 | 0 | -0.37 | 0 | 0.79 | 690.0 | -1.28 | 0 | 4.83 | 800.03 | -0.11 | 0 | 0 | 0 | 1.44 | 0.0 | 0.22 | 175.0 | 136.75 | 62.93 |
| 2019 (6) | 1.41 | -27.69 | -1.11 | 0 | -0.21 | 0 | 0 | 0 | 0.3 | -86.49 | 0.1 | -37.5 | -0.54 | 0 | 0.54 | -33.88 | 0.01 | -85.71 | 0.16 | 23.08 | 1.44 | 5.88 | 0.08 | 0.0 | 83.93 | -32.43 |
| 2018 (5) | 1.95 | 828.57 | 0.27 | 0 | -2.62 | 0 | -0.31 | 0 | 2.22 | 0 | 0.16 | 100.0 | -0.3 | 0 | 0.81 | 90.47 | 0.07 | 0 | 0.13 | 160.0 | 1.36 | -3.55 | 0.08 | -20.0 | 124.20 | 822.66 |
| 2017 (4) | 0.21 | -82.05 | -0.21 | 0 | -0.21 | 0 | -0.29 | 0 | 0 | 0 | 0.08 | -88.57 | -0.14 | 0 | 0.43 | -87.04 | 0 | 0 | 0.05 | -93.33 | 1.41 | -7.24 | 0.1 | -41.18 | 13.46 | -71.93 |
| 2016 (3) | 1.17 | -57.45 | -0.61 | 0 | -1.56 | 0 | -0.01 | 0 | 0.56 | 0.0 | 0.7 | -66.98 | -0.07 | 0 | 3.29 | -64.08 | 0.37 | -65.42 | 0.75 | -26.47 | 1.52 | 15.15 | 0.17 | -22.73 | 47.95 | -55.36 |
| 2015 (2) | 2.75 | 32.21 | -2.19 | 0 | -0.72 | 0 | 0.36 | 0 | 0.56 | -17.65 | 2.12 | -22.91 | -0.09 | 0 | 9.15 | -21.08 | 1.07 | 98.15 | 1.02 | -38.92 | 1.32 | -3.65 | 0.22 | -26.67 | 107.42 | 72.49 |
| 2014 (1) | 2.08 | -58.81 | -1.4 | 0 | -0.59 | 0 | -0.04 | 0 | 0.68 | -83.37 | 2.75 | 391.07 | -0.2 | 0 | 11.59 | 455.87 | 0.54 | -72.16 | 1.67 | 22.79 | 1.37 | 0.0 | 0.3 | 15.38 | 62.28 | -63.13 |
| 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) | 0.65 | -17.72 | 10.17 | -0.61 | 15.28 | 53.44 | -0.23 | 85.53 | -221.05 | 0.2 | 433.33 | 162.5 | 0.04 | -42.86 | 105.56 | 0.48 | -7.69 | -12.73 | -0.19 | -46.15 | 78.41 | 9.45 | -1.7 | 11.32 | -0.07 | -136.84 | -126.92 | 0.02 | -92.59 | -91.67 | 0.38 | 8.57 | 2.7 | 0.1 | 0.0 | 0.0 | 130.00 | 18.48 | 56.44 |
| 23Q3 (19) | 0.79 | -43.17 | 139.39 | -0.72 | -350.0 | -3700.0 | -1.59 | -461.36 | -736.84 | -0.06 | -121.43 | -220.0 | 0.07 | -94.31 | -80.0 | 0.52 | 173.68 | 30.0 | -0.13 | 63.89 | 13.33 | 9.61 | 97.8 | 28.08 | 0.19 | 176.0 | 58.33 | 0.27 | 258.82 | 80.0 | 0.35 | -2.78 | -5.41 | 0.1 | 0.0 | 0.0 | 109.72 | -77.11 | 106.14 |
| 23Q2 (18) | 1.39 | 1363.64 | 152.73 | -0.16 | -138.1 | -103.07 | 0.44 | 131.58 | 108.16 | 0.28 | 0 | 460.0 | 1.23 | 296.77 | -78.68 | 0.19 | -45.71 | 18.75 | -0.36 | -125.0 | -44.0 | 4.86 | -31.97 | 16.62 | -0.25 | -192.59 | 34.21 | -0.17 | -666.67 | 54.05 | 0.36 | 0.0 | -7.69 | 0.1 | 0.0 | 0.0 | 479.31 | 2235.11 | 4.58 |
| 23Q1 (17) | -0.11 | -118.64 | -375.0 | 0.42 | 132.06 | 111.2 | 0.19 | 0.0 | -91.59 | 0 | 100.0 | 100.0 | 0.31 | 143.06 | 108.36 | 0.35 | -36.36 | -82.5 | -0.16 | 81.82 | 58.97 | 7.14 | -15.84 | -80.54 | 0.27 | 3.85 | 440.0 | 0.03 | -87.5 | -99.29 | 0.36 | -2.7 | -7.69 | 0.1 | 0.0 | 0.0 | -22.45 | -127.01 | -2743.37 |
| 22Q4 (16) | 0.59 | 78.79 | 3.51 | -1.31 | -6650.0 | -627.78 | 0.19 | 200.0 | -78.89 | -0.32 | -740.0 | -3100.0 | -0.72 | -305.71 | -284.62 | 0.55 | 37.5 | 1275.0 | -0.88 | -486.67 | 12.0 | 8.49 | 13.1 | 1022.49 | 0.26 | 116.67 | 750.0 | 0.24 | 60.0 | 1300.0 | 0.37 | 0.0 | 2.78 | 0.1 | 0.0 | 0.0 | 83.10 | 56.12 | -35.85 |
| 22Q3 (15) | 0.33 | -40.0 | -29.79 | 0.02 | -99.62 | 105.13 | -0.19 | 96.47 | -337.5 | 0.05 | 0.0 | 225.0 | 0.35 | -93.93 | 337.5 | 0.4 | 150.0 | 60.0 | -0.15 | 40.0 | -7.14 | 7.50 | 80.11 | 21.28 | 0.12 | 131.58 | 163.16 | 0.15 | 140.54 | 215.38 | 0.37 | -5.13 | 2.78 | 0.1 | 0.0 | 11.11 | 53.23 | -88.39 | -63.76 |
| 22Q2 (14) | 0.55 | 1275.0 | -19.12 | 5.22 | 239.2 | 928.57 | -5.39 | -338.5 | -3693.33 | 0.05 | 155.56 | 66.67 | 5.77 | 255.53 | 11440.0 | 0.16 | -92.0 | -67.35 | -0.25 | 35.9 | -78.57 | 4.17 | -88.65 | -76.02 | -0.38 | -860.0 | 51.9 | -0.37 | -108.77 | 50.0 | 0.39 | 0.0 | 5.41 | 0.1 | 0.0 | 25.0 | 458.33 | 53868.75 | 0 |
| 22Q1 (13) | 0.04 | -92.98 | 150.0 | -3.75 | -1983.33 | -1604.55 | 2.26 | 151.11 | 1714.29 | -0.09 | -800.0 | -12.5 | -3.71 | -1051.28 | -1136.67 | 2.0 | 4900.0 | 2122.22 | -0.39 | 61.0 | -200.0 | 36.70 | 4753.21 | 2105.91 | 0.05 | 225.0 | -90.74 | 4.22 | 21200.0 | 591.8 | 0.39 | 8.33 | 11.43 | 0.1 | 0.0 | 42.86 | 0.85 | -99.34 | 110.93 |
| 21Q4 (12) | 0.57 | 21.28 | -31.33 | -0.18 | 53.85 | 76.92 | 0.9 | 1025.0 | 742.86 | -0.01 | 75.0 | -114.29 | 0.39 | 387.5 | 680.0 | 0.04 | -84.0 | -85.71 | -1.0 | -614.29 | -104.08 | 0.76 | -87.78 | -86.85 | -0.04 | 78.95 | -128.57 | -0.02 | 84.62 | -113.33 | 0.36 | 0.0 | 2.86 | 0.1 | 11.11 | 42.86 | 129.55 | -11.8 | -11.04 |
| 21Q3 (11) | 0.47 | -30.88 | -40.51 | -0.39 | 38.1 | 37.1 | 0.08 | -46.67 | -65.22 | -0.04 | -233.33 | -100.0 | 0.08 | 60.0 | -52.94 | 0.25 | -48.98 | 13.64 | -0.14 | 0.0 | 54.84 | 6.19 | -64.39 | 30.23 | -0.19 | 75.95 | -195.0 | -0.13 | 82.43 | -154.17 | 0.36 | -2.7 | 2.86 | 0.09 | 12.5 | 50.0 | 146.88 | 0 | 20.85 |
| 21Q2 (10) | 0.68 | 950.0 | -18.07 | -0.63 | -186.36 | 41.12 | 0.15 | 207.14 | -42.31 | 0.03 | 137.5 | 50.0 | 0.05 | 116.67 | 120.83 | 0.49 | 444.44 | 122.73 | -0.14 | -7.69 | 69.57 | 17.38 | 944.48 | 97.45 | -0.79 | -246.3 | -41.07 | -0.74 | -221.31 | -39.62 | 0.37 | 5.71 | 0.0 | 0.08 | 14.29 | 60.0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -0.08 | -109.64 | 55.56 | -0.22 | 71.79 | -29.41 | -0.14 | 0.0 | -131.11 | -0.08 | -214.29 | -166.67 | -0.3 | -700.0 | 14.29 | 0.09 | -67.86 | 12.5 | -0.13 | 73.47 | -333.33 | 1.66 | -71.07 | -9.13 | 0.54 | 285.71 | 440.0 | 0.61 | 306.67 | 335.71 | 0.35 | 0.0 | -2.78 | 0.07 | 0.0 | 75.0 | -7.77 | -105.33 | 76.7 |
| 20Q4 (8) | 0.83 | 5.06 | 2666.67 | -0.78 | -25.81 | -27.87 | -0.14 | -160.87 | -125.45 | 0.07 | 450.0 | 153.85 | 0.05 | -70.59 | 108.62 | 0.28 | 27.27 | 0 | -0.49 | -58.06 | -145.0 | 5.75 | 21.0 | 0 | 0.14 | -30.0 | -64.1 | 0.15 | -37.5 | -68.75 | 0.35 | 0.0 | -5.41 | 0.07 | 16.67 | 133.33 | 145.61 | 19.81 | 4171.35 |
| 20Q3 (7) | 0.79 | -4.82 | 36.21 | -0.62 | 42.06 | -675.0 | 0.23 | -11.54 | 139.66 | -0.02 | -200.0 | -113.33 | 0.17 | 170.83 | -66.0 | 0.22 | 0.0 | 2100.0 | -0.31 | 32.61 | -342.86 | 4.75 | -46.0 | 2076.24 | 0.2 | 135.71 | 66.67 | 0.24 | 145.28 | 118.18 | 0.35 | -5.41 | -2.78 | 0.06 | 20.0 | 200.0 | 121.54 | 0 | 2.68 |
| 20Q2 (6) | 0.83 | 561.11 | -17.82 | -1.07 | -529.41 | -529.41 | 0.26 | -42.22 | 134.67 | 0.02 | 166.67 | -83.33 | -0.24 | 31.43 | -128.57 | 0.22 | 175.0 | 340.0 | -0.46 | -1433.33 | -557.14 | 8.80 | 380.7 | 464.96 | -0.56 | -660.0 | 1.75 | -0.53 | -478.57 | -1.92 | 0.37 | 2.78 | 2.78 | 0.05 | 25.0 | 150.0 | 0.00 | 100.0 | 0 |
| 20Q1 (5) | -0.18 | -700.0 | 14.29 | -0.17 | 72.13 | 32.0 | 0.45 | -18.18 | -22.41 | -0.03 | 76.92 | 76.92 | -0.35 | 39.66 | 23.91 | 0.08 | 0 | 166.67 | -0.03 | 85.0 | 84.21 | 1.83 | 0 | 205.11 | 0.1 | -74.36 | 42.86 | 0.14 | -70.83 | 55.56 | 0.36 | -2.7 | 2.86 | 0.04 | 33.33 | 100.0 | -33.33 | -1077.78 | 26.98 |
| 19Q4 (4) | 0.03 | -94.83 | 0.0 | -0.61 | -662.5 | 0.0 | 0.55 | 194.83 | 0.0 | -0.13 | -186.67 | 0.0 | -0.58 | -216.0 | 0.0 | 0 | -100.0 | 0.0 | -0.2 | -185.71 | 0.0 | -0.00 | -100.0 | 0.0 | 0.39 | 225.0 | 0.0 | 0.48 | 336.36 | 0.0 | 0.37 | 2.78 | 0.0 | 0.03 | 50.0 | 0.0 | 3.41 | -97.12 | 0.0 |
| 19Q3 (3) | 0.58 | -42.57 | 0.0 | -0.08 | 52.94 | 0.0 | -0.58 | 22.67 | 0.0 | 0.15 | 25.0 | 0.0 | 0.5 | -40.48 | 0.0 | 0.01 | -80.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.22 | -85.98 | 0.0 | 0.12 | 121.05 | 0.0 | 0.11 | 121.15 | 0.0 | 0.36 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 118.37 | 0 | 0.0 |
| 19Q2 (2) | 1.01 | 580.95 | 0.0 | -0.17 | 32.0 | 0.0 | -0.75 | -229.31 | 0.0 | 0.12 | 192.31 | 0.0 | 0.84 | 282.61 | 0.0 | 0.05 | 66.67 | 0.0 | -0.07 | 63.16 | 0.0 | 1.56 | 159.61 | 0.0 | -0.57 | -914.29 | 0.0 | -0.52 | -677.78 | 0.0 | 0.36 | 2.86 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.21 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -45.65 | 0.0 | 0.0 |
