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) | 4.23 | -68.29 | -0.68 | 0 | -3.33 | 0 | -0.1 | 0 | 3.55 | 0 | 1.06 | 146.51 | 0 | 0 | 3.81 | 247.01 | 3.6 | -50.95 | 3.7 | -50.13 | 1.04 | -14.75 | 0.06 | -25.0 | 88.12 | -42.4 |
| 2022 (9) | 13.34 | 315.58 | -17.58 | 0 | -3.33 | 0 | 0.12 | 300.0 | -4.24 | 0 | 0.43 | -56.57 | 0 | 0 | 1.10 | -50.29 | 7.34 | 22.54 | 7.42 | 58.89 | 1.22 | -7.58 | 0.08 | -20.0 | 152.98 | 190.24 |
| 2021 (8) | 3.21 | -12.77 | 5.77 | 0 | -3.25 | 0 | 0.03 | 0 | 8.98 | 434.52 | 0.99 | 8.79 | 0 | 0 | 2.21 | -12.94 | 5.99 | 8.71 | 4.67 | 14.74 | 1.32 | 8.2 | 0.1 | -9.09 | 52.71 | -22.65 |
| 2020 (7) | 3.68 | -66.05 | -2.0 | 0 | -1.66 | 0 | -0.06 | 0 | 1.68 | -98.47 | 0.91 | -44.17 | 0 | 0 | 2.54 | -46.12 | 5.51 | -4.51 | 4.07 | -29.09 | 1.22 | 22.0 | 0.11 | -21.43 | 68.15 | -56.75 |
| 2019 (6) | 10.84 | 19.91 | 99.07 | 0 | -107.02 | 0 | -0.02 | 0 | 109.91 | 6253.18 | 1.63 | 73.4 | 0 | 0 | 4.71 | 86.87 | 5.77 | -20.41 | 5.74 | -44.38 | 1.0 | 17.65 | 0.14 | 16.67 | 157.56 | 96.77 |
| 2018 (5) | 9.04 | 166.67 | -7.31 | 0 | -0.81 | 0 | -0.03 | 0 | 1.73 | -87.2 | 0.94 | 571.43 | 0 | 0 | 2.52 | 589.95 | 7.25 | -6.21 | 10.32 | 405.88 | 0.85 | 6.25 | 0.12 | 33.33 | 80.07 | -30.79 |
| 2017 (4) | 3.39 | -67.78 | 10.13 | 0 | -16.26 | 0 | 0.19 | 0 | 13.52 | 0 | 0.14 | -17.65 | -0.43 | 0 | 0.36 | -12.92 | 7.73 | -15.8 | 2.04 | -78.53 | 0.8 | -8.05 | 0.09 | 200.0 | 115.70 | 14.38 |
| 2016 (3) | 10.52 | 28.76 | -15.95 | 0 | 4.22 | 33.12 | -0.01 | 0 | -5.43 | 0 | 0.17 | -15.0 | -0.46 | 0 | 0.42 | -26.76 | 9.18 | 32.85 | 9.5 | -4.52 | 0.87 | -8.42 | 0.03 | -25.0 | 101.15 | 35.45 |
| 2015 (2) | 8.17 | 13.0 | -10.53 | 0 | 3.17 | 0 | -0.18 | 0 | -2.36 | 0 | 0.2 | 66.67 | -0.47 | 0 | 0.57 | 49.88 | 6.91 | 15.55 | 9.95 | 2.79 | 0.95 | -18.8 | 0.04 | -20.0 | 74.68 | 12.59 |
| 2014 (1) | 7.23 | 890.41 | -0.65 | 0 | -3.1 | 0 | -0.01 | 0 | 6.58 | 0 | 0.12 | -20.0 | -0.2 | 0 | 0.38 | -31.15 | 5.98 | 44.44 | 9.68 | 84.38 | 1.17 | -8.59 | 0.05 | 0.0 | 66.33 | 497.88 |
| 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) | -0.62 | -150.41 | -121.68 | 2.21 | 148.31 | 159.41 | 0 | 100.0 | 0 | 0.21 | 184.0 | 600.0 | 1.59 | -25.0 | 284.88 | 0.52 | 136.36 | 550.0 | 0 | 0 | 0 | 7.84 | 149.55 | 593.14 | 1.01 | 3.06 | -26.81 | 0.43 | -71.9 | -41.89 | 0.26 | 4.0 | -10.34 | 0.01 | 0.0 | -50.0 | -88.57 | -228.9 | -132.52 |
| 23Q3 (19) | 1.23 | -48.75 | -70.5 | 0.89 | 147.34 | 131.01 | -3.33 | 0 | 0.0 | -0.25 | -2400.0 | -238.89 | 2.12 | 307.69 | 63.08 | 0.22 | 120.0 | 144.44 | 0 | 0 | 0 | 3.14 | 94.86 | 218.13 | 0.98 | 81.48 | -47.03 | 1.53 | 71.91 | -39.29 | 0.25 | 0.0 | -16.67 | 0.01 | -50.0 | -50.0 | 68.72 | -66.79 | -53.2 |
| 23Q2 (18) | 2.4 | 96.72 | -23.32 | -1.88 | 1.05 | 36.7 | 0 | 0 | 0 | -0.01 | 75.0 | 75.0 | 0.52 | 176.47 | 225.0 | 0.1 | -54.55 | -9.09 | 0 | 0 | 0 | 1.61 | -41.28 | 65.25 | 0.54 | -50.0 | -73.66 | 0.89 | 2.3 | -57.21 | 0.25 | -7.41 | -19.35 | 0.02 | 0.0 | 0.0 | 206.90 | 96.72 | 59.3 |
| 23Q1 (17) | 1.22 | -57.34 | -61.76 | -1.9 | 48.92 | 76.31 | 0 | 0 | 0 | -0.04 | -233.33 | 20.0 | -0.68 | 20.93 | 85.92 | 0.22 | 175.0 | 46.67 | 0 | 0 | 0 | 2.75 | 142.73 | 114.96 | 1.08 | -21.74 | -47.32 | 0.87 | 17.57 | -57.97 | 0.27 | -6.9 | -15.62 | 0.02 | 0.0 | 0.0 | 105.17 | -61.39 | -20.54 |
| 22Q4 (16) | 2.86 | -31.41 | -20.99 | -3.72 | -29.62 | -61.74 | 0 | 100.0 | 100.0 | 0.03 | -83.33 | -78.57 | -0.86 | -166.15 | -165.15 | 0.08 | -11.11 | -75.76 | 0 | 0 | 0 | 1.13 | 14.54 | -65.92 | 1.38 | -25.41 | 15.0 | 0.74 | -70.63 | -26.73 | 0.29 | -3.33 | -12.12 | 0.02 | 0.0 | -33.33 | 272.38 | 85.51 | 3.08 |
| 22Q3 (15) | 4.17 | 33.23 | 1985.0 | -2.87 | 3.37 | -202.14 | -3.33 | 0 | 0 | 0.18 | 550.0 | 0 | 1.3 | 712.5 | -56.81 | 0.09 | -18.18 | -35.71 | 0 | 0 | 0 | 0.99 | 1.22 | -16.66 | 1.85 | -9.76 | 37.04 | 2.52 | 21.15 | 125.0 | 0.3 | -3.23 | -9.09 | 0.02 | 0.0 | -33.33 | 146.83 | 13.06 | 986.55 |
| 22Q2 (14) | 3.13 | -1.88 | 263.95 | -2.97 | 62.97 | -153.23 | 0 | 0 | 0 | -0.04 | 20.0 | -140.0 | 0.16 | 103.31 | -97.52 | 0.11 | -26.67 | -42.11 | 0 | 0 | 0 | 0.98 | -23.61 | -38.46 | 2.05 | 0.0 | 28.93 | 2.08 | 0.48 | 94.39 | 0.31 | -3.12 | -6.06 | 0.02 | 0.0 | 0.0 | 129.88 | -1.88 | 114.45 |
| 22Q1 (13) | 3.19 | -11.88 | 318.49 | -8.02 | -248.7 | -2406.25 | 0 | 100.0 | 0 | -0.05 | -135.71 | 76.19 | -4.83 | -465.91 | -171.35 | 0.15 | -54.55 | -55.88 | 0 | 0 | 0 | 1.28 | -61.51 | -58.17 | 2.05 | 70.83 | 10.81 | 2.07 | 104.95 | 40.82 | 0.32 | -3.03 | 0.0 | 0.02 | -33.33 | 0.0 | 132.37 | -49.91 | 264.1 |
| 21Q4 (12) | 3.62 | 1710.0 | 376.32 | -2.3 | -181.85 | -41.1 | -3.26 | 0 | 0 | 0.14 | 0 | 366.67 | 1.32 | -56.15 | 251.72 | 0.33 | 135.71 | 65.0 | 0 | 0 | 0 | 3.32 | 180.06 | 63.84 | 1.2 | -11.11 | -16.08 | 1.01 | -9.82 | -4.72 | 0.33 | 0.0 | 6.45 | 0.03 | 0.0 | 50.0 | 264.23 | 1855.33 | 383.27 |
| 21Q3 (11) | 0.2 | -76.74 | -88.57 | 2.81 | -49.64 | 553.49 | 0 | 0 | 100.0 | 0 | -100.0 | 100.0 | 3.01 | -53.26 | 38.07 | 0.14 | -26.32 | -41.67 | 0 | 0 | 0 | 1.19 | -25.26 | -53.37 | 1.35 | -15.09 | -11.76 | 1.12 | 4.67 | -2.61 | 0.33 | 0.0 | 6.45 | 0.03 | 50.0 | 0.0 | 13.51 | -77.69 | -88.49 |
| 21Q2 (10) | 0.86 | 158.9 | 1620.0 | 5.58 | 1843.75 | 2690.0 | 0 | 0 | 0 | 0.1 | 147.62 | 400.0 | 6.44 | 461.8 | 2476.0 | 0.19 | -44.12 | -26.92 | 0 | 0 | 0 | 1.59 | -48.08 | -51.99 | 1.59 | -14.05 | 48.6 | 1.07 | -27.21 | 78.33 | 0.33 | 3.12 | 6.45 | 0.02 | 0.0 | -33.33 | 60.56 | 175.08 | 1038.59 |
| 21Q1 (9) | -1.46 | -292.11 | -229.2 | -0.32 | 80.37 | 68.0 | 0 | 0 | 0 | -0.21 | -800.0 | -600.0 | -1.78 | -104.6 | -1469.23 | 0.34 | 70.0 | 70.0 | 0 | 0 | 0 | 3.05 | 50.75 | 33.04 | 1.85 | 29.37 | 25.0 | 1.47 | 38.68 | 16.67 | 0.32 | 3.23 | 10.34 | 0.02 | 0.0 | -33.33 | -80.66 | -247.53 | -212.79 |
| 20Q4 (8) | 0.76 | -56.57 | -63.64 | -1.63 | -479.07 | -101.76 | 0 | 100.0 | 100.0 | 0.03 | 142.86 | -62.5 | -0.87 | -139.91 | -100.92 | 0.2 | -16.67 | -53.49 | 0 | 0 | 0 | 2.03 | -20.3 | -62.87 | 1.43 | -6.54 | 23.28 | 1.06 | -7.83 | 237.66 | 0.31 | 0.0 | 14.81 | 0.02 | -33.33 | -50.0 | 54.68 | -53.45 | 0 |
| 20Q3 (7) | 1.75 | 3400.0 | -18.6 | 0.43 | 115.0 | -95.92 | -1.66 | 0 | 86.78 | -0.07 | -450.0 | 22.22 | 2.18 | 772.0 | -82.83 | 0.24 | -7.69 | -52.0 | 0 | 0 | 0 | 2.54 | -23.04 | -56.68 | 1.53 | 42.99 | 3.38 | 1.15 | 91.67 | -30.3 | 0.31 | 0.0 | 19.23 | 0.03 | 0.0 | 0.0 | 117.45 | 2108.05 | 5.98 |
| 20Q2 (6) | 0.05 | -95.58 | -98.52 | 0.2 | 120.0 | 123.53 | 0 | 0 | 100.0 | 0.02 | 166.67 | -50.0 | 0.25 | 92.31 | -90.08 | 0.26 | 30.0 | -18.75 | 0 | 0 | 0 | 3.30 | 43.88 | -6.88 | 1.07 | -27.7 | -28.67 | 0.6 | -52.38 | -75.51 | 0.31 | 6.9 | 29.17 | 0.03 | 0.0 | -25.0 | 5.32 | -92.56 | -95.69 |
| 20Q1 (5) | 1.13 | -45.93 | -65.02 | -1.0 | -101.08 | 66.56 | 0 | 100.0 | 0 | -0.03 | -137.5 | 40.0 | 0.13 | -99.86 | -45.83 | 0.2 | -53.49 | -47.37 | 0 | 0 | 0 | 2.30 | -57.92 | -44.35 | 1.48 | 27.59 | -9.2 | 1.26 | 263.64 | -47.72 | 0.29 | 7.41 | 26.09 | 0.03 | -25.0 | 0.0 | 71.52 | 0 | -40.88 |
| 19Q4 (4) | 2.09 | -2.79 | 0.0 | 92.36 | 775.45 | 0.0 | -90.76 | -622.61 | 0.0 | 0.08 | 188.89 | 0.0 | 94.45 | 643.7 | 0.0 | 0.43 | -14.0 | 0.0 | 0 | 0 | 0.0 | 5.46 | -7.02 | 0.0 | 1.16 | -21.62 | 0.0 | -0.77 | -146.67 | 0.0 | 0.27 | 3.85 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 2.15 | -36.2 | 0.0 | 10.55 | 1341.18 | 0.0 | -12.56 | -239.46 | 0.0 | -0.09 | -325.0 | 0.0 | 12.7 | 403.97 | 0.0 | 0.5 | 56.25 | 0.0 | 0 | 0 | 0.0 | 5.87 | 65.42 | 0.0 | 1.48 | -1.33 | 0.0 | 1.65 | -32.65 | 0.0 | 0.26 | 8.33 | 0.0 | 0.03 | -25.0 | 0.0 | 110.82 | -10.22 | 0.0 |
| 19Q2 (2) | 3.37 | 4.33 | 0.0 | -0.85 | 71.57 | 0.0 | -3.7 | 0 | 0.0 | 0.04 | 180.0 | 0.0 | 2.52 | 950.0 | 0.0 | 0.32 | -15.79 | 0.0 | 0 | 0 | 0.0 | 3.55 | -14.02 | 0.0 | 1.5 | -7.98 | 0.0 | 2.45 | 1.66 | 0.0 | 0.24 | 4.35 | 0.0 | 0.04 | 33.33 | 0.0 | 123.44 | 2.04 | 0.0 |
| 19Q1 (1) | 3.23 | 0.0 | 0.0 | -2.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.13 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 120.97 | 0.0 | 0.0 |
