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) | 4.99 | -29.12 | -2.59 | 0 | -2.9 | 0 | -0.13 | 0 | 2.4 | -35.83 | 2.34 | -25.95 | 0.02 | 0 | 7.07 | -16.04 | 2.13 | -31.95 | 0.84 | -55.08 | 2.53 | -7.33 | 0.12 | 0.0 | 142.98 | -4.14 |
| 2022 (9) | 7.04 | 89.25 | -3.3 | 0 | -2.81 | 0 | -0.03 | 0 | 3.74 | 0 | 3.16 | 59.6 | 0 | 0 | 8.42 | 61.55 | 3.13 | -29.02 | 1.87 | -32.25 | 2.73 | 1.87 | 0.12 | -29.41 | 149.15 | 124.93 |
| 2021 (8) | 3.72 | -43.81 | -5.41 | 0 | -1.16 | 0 | -0.02 | 0 | -1.69 | 0 | 1.98 | -67.33 | 0 | 0 | 5.21 | -70.69 | 4.41 | -4.55 | 2.76 | -5.15 | 2.68 | 9.84 | 0.17 | -55.26 | 66.31 | -42.6 |
| 2020 (7) | 6.62 | -10.66 | -5.86 | 0 | -0.6 | 0 | -0.01 | 0 | 0.76 | -32.14 | 6.06 | 2.02 | -0.32 | 0 | 17.79 | 9.0 | 4.62 | 2.44 | 2.91 | 0.69 | 2.44 | 5.63 | 0.38 | 5.56 | 115.53 | -13.31 |
| 2019 (6) | 7.41 | 55.02 | -6.29 | 0 | 5.46 | 0 | 0.17 | 0 | 1.12 | -57.58 | 5.94 | 106.97 | -0.89 | 0 | 16.32 | 113.73 | 4.51 | -4.65 | 2.89 | -4.3 | 2.31 | 19.07 | 0.36 | 12.5 | 133.27 | 47.21 |
| 2018 (5) | 4.78 | 36.57 | -2.14 | 0 | -0.55 | 0 | -0.03 | 0 | 2.64 | 294.03 | 2.87 | -28.43 | 0.02 | 0 | 7.64 | -38.27 | 4.73 | 16.79 | 3.02 | 20.32 | 1.94 | -8.49 | 0.32 | 18.52 | 90.53 | 26.74 |
| 2017 (4) | 3.5 | 6.71 | -2.83 | 0 | -2.24 | 0 | 0.01 | 0.0 | 0.67 | -59.88 | 4.01 | 115.59 | -0.23 | 0 | 12.37 | 108.34 | 4.05 | -8.78 | 2.51 | -10.99 | 2.12 | -0.47 | 0.27 | 42.11 | 71.43 | 11.93 |
| 2016 (3) | 3.28 | -57.01 | -1.61 | 0 | -0.42 | 0 | 0.01 | -80.0 | 1.67 | -67.88 | 1.86 | -36.3 | -0.19 | 0 | 5.94 | -36.48 | 4.44 | 13.27 | 2.82 | 21.55 | 2.13 | -6.99 | 0.19 | 11.76 | 63.81 | -60.02 |
| 2015 (2) | 7.63 | 46.45 | -2.43 | 0 | -3.69 | 0 | 0.05 | 0 | 5.2 | 477.78 | 2.92 | 30.94 | -0.16 | 0 | 9.35 | 45.49 | 3.92 | -17.65 | 2.32 | -15.64 | 2.29 | 2.23 | 0.17 | -22.73 | 159.62 | 59.62 |
| 2014 (1) | 5.21 | -21.42 | -4.31 | 0 | -1.85 | 0 | 0 | 0 | 0.9 | -79.64 | 2.23 | 55.94 | -0.24 | 0 | 6.42 | 47.77 | 4.76 | 7.94 | 2.75 | 14.58 | 2.24 | -3.03 | 0.22 | 15.79 | 100.00 | -26.09 |
| 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) | 1.66 | 43.1 | -45.39 | -0.53 | 11.67 | 51.82 | -0.89 | 45.73 | -4350.0 | -0.07 | -600.0 | -40.0 | 1.13 | 101.79 | -41.75 | 0.28 | -40.43 | -73.83 | 0.01 | 0 | 200.0 | 3.48 | -36.58 | -70.78 | 0.58 | 23.4 | 3.57 | 0.2 | 17.65 | -66.67 | 0.63 | 1.61 | -7.35 | 0.03 | 0.0 | 0.0 | 193.02 | 36.45 | -16.82 |
| 23Q3 (19) | 1.16 | 46.84 | 100.0 | -0.6 | -150.0 | -25.0 | -1.64 | -209.43 | 13.23 | -0.01 | 66.67 | 0.0 | 0.56 | 1.82 | 460.0 | 0.47 | 17.5 | 0.0 | 0 | 0 | 0 | 5.48 | 16.13 | 12.6 | 0.47 | -21.67 | -46.59 | 0.17 | -15.0 | -66.0 | 0.62 | -1.59 | -8.82 | 0.03 | 0.0 | 0.0 | 141.46 | 54.0 | 195.12 |
| 23Q2 (18) | 0.79 | -43.17 | -62.02 | -0.24 | 80.33 | 68.83 | -0.53 | -411.76 | 19.7 | -0.03 | -50.0 | -250.0 | 0.55 | 223.53 | -58.02 | 0.4 | -66.39 | -51.81 | 0 | -100.0 | 0 | 4.72 | -68.25 | -49.02 | 0.6 | 25.0 | -15.49 | 0.2 | -25.93 | 5.26 | 0.63 | -3.08 | -7.35 | 0.03 | 0.0 | 0.0 | 91.86 | -37.22 | -60.25 |
| 23Q1 (17) | 1.39 | -54.28 | 3.73 | -1.22 | -10.91 | -28.42 | 0.17 | 950.0 | 170.83 | -0.02 | 60.0 | -300.0 | 0.17 | -91.24 | -56.41 | 1.19 | 11.21 | 48.75 | 0.02 | 300.0 | 0 | 14.88 | 24.98 | 84.64 | 0.48 | -14.29 | -51.02 | 0.27 | -55.0 | -53.45 | 0.65 | -4.41 | -5.8 | 0.03 | 0.0 | 0.0 | 146.32 | -36.95 | 41.95 |
| 22Q4 (16) | 3.04 | 424.14 | 189.52 | -1.1 | -129.17 | 66.57 | -0.02 | 98.94 | 50.0 | -0.05 | -400.0 | -66.67 | 1.94 | 1840.0 | 186.61 | 1.07 | 127.66 | 197.22 | -0.01 | 0 | -133.33 | 11.90 | 144.37 | 242.19 | 0.56 | -36.36 | -45.63 | 0.6 | 20.0 | -15.49 | 0.68 | 0.0 | 3.03 | 0.03 | 0.0 | -25.0 | 232.06 | 384.13 | 211.62 |
| 22Q3 (15) | 0.58 | -72.12 | -45.28 | -0.48 | 37.66 | 31.43 | -1.89 | -186.36 | -26.0 | -0.01 | -150.0 | 0 | 0.1 | -92.37 | -72.22 | 0.47 | -43.37 | 123.81 | 0 | 0 | -100.0 | 4.87 | -47.42 | 130.07 | 0.88 | 23.94 | -27.27 | 0.5 | 163.16 | -25.37 | 0.68 | 0.0 | 7.94 | 0.03 | 0.0 | -40.0 | 47.93 | -79.26 | -38.95 |
| 22Q2 (14) | 2.08 | 55.22 | 3566.67 | -0.77 | 18.95 | -54.0 | -0.66 | -175.0 | -182.5 | 0.02 | 100.0 | 200.0 | 1.31 | 235.9 | 333.93 | 0.83 | 3.75 | 76.6 | 0 | 0 | 100.0 | 9.26 | 14.98 | 85.27 | 0.71 | -27.55 | -41.32 | 0.19 | -67.24 | -77.11 | 0.68 | -1.45 | -2.86 | 0.03 | 0.0 | -25.0 | 231.11 | 124.21 | 6147.41 |
| 22Q1 (13) | 1.34 | 27.62 | -19.76 | -0.95 | 71.12 | -3.26 | -0.24 | -500.0 | 42.86 | 0.01 | 133.33 | -66.67 | 0.39 | 117.41 | -48.0 | 0.8 | 122.22 | -14.89 | 0 | -100.0 | 100.0 | 8.06 | 131.62 | -28.86 | 0.98 | -4.85 | 2.08 | 0.58 | -18.31 | 3.57 | 0.69 | 4.55 | 0.0 | 0.03 | -25.0 | -25.0 | 103.08 | 38.42 | -20.38 |
| 21Q4 (12) | 1.05 | -0.94 | -51.16 | -3.29 | -370.0 | -84.83 | -0.04 | 97.33 | 94.44 | -0.03 | 0 | 0 | -2.24 | -722.22 | -705.41 | 0.36 | 71.43 | -79.31 | 0.03 | -86.96 | 160.0 | 3.48 | 64.31 | -81.75 | 1.03 | -14.88 | -17.6 | 0.71 | 5.97 | -2.74 | 0.66 | 4.76 | 0.0 | 0.04 | -20.0 | -50.0 | 74.47 | -5.16 | -49.08 |
| 21Q3 (11) | 1.06 | 1866.67 | -48.29 | -0.7 | -40.0 | 27.84 | -1.5 | -287.5 | -42.86 | 0 | 100.0 | -100.0 | 0.36 | 164.29 | -66.67 | 0.21 | -55.32 | -83.59 | 0.23 | 195.83 | 355.56 | 2.12 | -57.66 | -86.26 | 1.21 | 0.0 | 26.04 | 0.67 | -19.28 | 15.52 | 0.63 | -10.0 | 1.61 | 0.05 | 25.0 | -28.57 | 78.52 | 2154.57 | -51.36 |
| 21Q2 (10) | -0.06 | -103.59 | -140.0 | -0.5 | 45.65 | 60.63 | 0.8 | 290.48 | -32.77 | -0.02 | -166.67 | 50.0 | -0.56 | -174.67 | 50.0 | 0.47 | -50.0 | -65.69 | -0.24 | -1100.0 | -71.43 | 5.00 | -55.85 | -67.37 | 1.21 | 26.04 | -8.33 | 0.83 | 48.21 | -9.78 | 0.7 | 1.45 | 20.69 | 0.04 | 0.0 | -71.43 | -3.82 | -102.95 | -141.78 |
| 21Q1 (9) | 1.67 | -22.33 | -26.11 | -0.92 | 48.31 | 50.27 | -0.42 | 41.67 | -2000.0 | 0.03 | 0 | 200.0 | 0.75 | 102.7 | 82.93 | 0.94 | -45.98 | -43.71 | -0.02 | 60.0 | 50.0 | 11.33 | -40.57 | -47.98 | 0.96 | -23.2 | -11.93 | 0.56 | -23.29 | -17.65 | 0.69 | 4.55 | 18.97 | 0.04 | -50.0 | -55.56 | 129.46 | -11.49 | -22.67 |
| 20Q4 (8) | 2.15 | 4.88 | -8.9 | -1.78 | -83.51 | -8.54 | -0.72 | 31.43 | -700.0 | 0 | -100.0 | -100.0 | 0.37 | -65.74 | -48.61 | 1.74 | 35.94 | 2.35 | -0.05 | 44.44 | 54.55 | 19.06 | 23.73 | 7.85 | 1.25 | 30.21 | -9.42 | 0.73 | 25.86 | -1.35 | 0.66 | 6.45 | 3.12 | 0.08 | 14.29 | -20.0 | 146.26 | -9.39 | -8.28 |
| 20Q3 (7) | 2.05 | 1266.67 | -4.21 | -0.97 | 23.62 | 56.11 | -1.05 | -188.24 | -975.0 | 0.06 | 250.0 | 400.0 | 1.08 | 196.43 | 1642.86 | 1.28 | -6.57 | -44.83 | -0.09 | 35.71 | -800.0 | 15.40 | 0.51 | -38.25 | 0.96 | -27.27 | -14.29 | 0.58 | -36.96 | -24.68 | 0.62 | 6.9 | 5.08 | 0.07 | -50.0 | -22.22 | 161.42 | 1664.83 | 9.37 |
| 20Q2 (6) | 0.15 | -93.36 | -78.57 | -1.27 | 31.35 | -8.55 | 1.19 | 6050.0 | -64.16 | -0.04 | -33.33 | -100.0 | -1.12 | -373.17 | -138.3 | 1.37 | -17.96 | 158.49 | -0.14 | -250.0 | 78.79 | 15.32 | -29.62 | 161.09 | 1.32 | 21.1 | 20.0 | 0.92 | 35.29 | 15.0 | 0.58 | 0.0 | 11.54 | 0.14 | 55.56 | 55.56 | 9.15 | -94.54 | -81.58 |
| 20Q1 (5) | 2.26 | -4.24 | 2.26 | -1.85 | -12.8 | -45.67 | -0.02 | -116.67 | -101.05 | -0.03 | -115.0 | -400.0 | 0.41 | -43.06 | -56.38 | 1.67 | -1.76 | 20.14 | -0.04 | 63.64 | 63.64 | 21.77 | 23.21 | 32.36 | 1.09 | -21.01 | 19.78 | 0.68 | -8.11 | 17.24 | 0.58 | -9.38 | 3.57 | 0.09 | -10.0 | 12.5 | 167.41 | 4.98 | -7.59 |
| 19Q4 (4) | 2.36 | 10.28 | 0.0 | -1.64 | 25.79 | 0.0 | 0.12 | 0.0 | 0.0 | 0.2 | 1100.0 | 0.0 | 0.72 | 1128.57 | 0.0 | 1.7 | -26.72 | 0.0 | -0.11 | -1000.0 | 0.0 | 17.67 | -29.16 | 0.0 | 1.38 | 23.21 | 0.0 | 0.74 | -3.9 | 0.0 | 0.64 | 8.47 | 0.0 | 0.1 | 11.11 | 0.0 | 159.46 | 8.04 | 0.0 |
| 19Q3 (3) | 2.14 | 205.71 | 0.0 | -2.21 | -88.89 | 0.0 | 0.12 | -96.39 | 0.0 | -0.02 | 0.0 | 0.0 | -0.07 | 85.11 | 0.0 | 2.32 | 337.74 | 0.0 | -0.01 | 98.48 | 0.0 | 24.95 | 325.03 | 0.0 | 1.12 | 1.82 | 0.0 | 0.77 | -3.75 | 0.0 | 0.59 | 13.46 | 0.0 | 0.09 | 0.0 | 0.0 | 147.59 | 197.28 | 0.0 |
| 19Q2 (2) | 0.7 | -68.33 | 0.0 | -1.17 | 7.87 | 0.0 | 3.32 | 73.82 | 0.0 | -0.02 | -300.0 | 0.0 | -0.47 | -150.0 | 0.0 | 0.53 | -61.87 | 0.0 | -0.66 | -500.0 | 0.0 | 5.87 | -64.32 | 0.0 | 1.1 | 20.88 | 0.0 | 0.8 | 37.93 | 0.0 | 0.52 | -7.14 | 0.0 | 0.09 | 12.5 | 0.0 | 49.65 | -72.59 | 0.0 |
| 19Q1 (1) | 2.21 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 16.45 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 181.15 | 0.0 | 0.0 |
