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) | 1.2 | -59.18 | -0.26 | 0 | -0.3 | 0 | -0.01 | 0 | 0.94 | 70.91 | 1.34 | -4.96 | 0.07 | 40.0 | 6.13 | 30.82 | -2.6 | 0 | -2.78 | 0 | 2.53 | -2.32 | 0.09 | 28.57 | 0.00 | 0 |
| 2022 (9) | 2.94 | 0 | -2.39 | 0 | 0.15 | 0 | 0 | 0 | 0.55 | -42.71 | 1.41 | -58.41 | 0.05 | 0 | 4.69 | -60.59 | 0.33 | 0 | 0.61 | 0 | 2.59 | -1.52 | 0.07 | -22.22 | 89.91 | 0 |
| 2021 (8) | -1.48 | 0 | 2.44 | 18.45 | -4.72 | 0 | 0.02 | 0.0 | 0.96 | -78.9 | 3.39 | 61.43 | -0.17 | 0 | 11.89 | 55.88 | -0.96 | 0 | -0.7 | 0 | 2.63 | 2.73 | 0.09 | -35.71 | -73.27 | 0 |
| 2020 (7) | 2.49 | 13.7 | 2.06 | 0 | -2.18 | 0 | 0.02 | 0 | 4.55 | 0 | 2.1 | -33.54 | -0.16 | 0 | 7.63 | -21.69 | -2.44 | 0 | 5.24 | 0 | 2.56 | 7.56 | 0.14 | -6.67 | 31.36 | -64.77 |
| 2019 (6) | 2.19 | 19.67 | -3.7 | 0 | 0.65 | 0 | 0 | 0 | -1.51 | 0 | 3.16 | 2.27 | -0.06 | 0 | 9.74 | 8.82 | 0.17 | 0 | -0.07 | 0 | 2.38 | 8.18 | 0.15 | -6.25 | 89.02 | 22.59 |
| 2018 (5) | 1.83 | -0.54 | -2.94 | 0 | -1.39 | 0 | -0.06 | 0 | -1.11 | 0 | 3.09 | 3.34 | -0.08 | 0 | 8.95 | 2.06 | -0.36 | 0 | 0.16 | -77.14 | 2.2 | -4.35 | 0.16 | -5.88 | 72.62 | 25.11 |
| 2017 (4) | 1.84 | -79.91 | -3.05 | 0 | -0.9 | 0 | 0.08 | -46.67 | -1.21 | 0 | 2.99 | 17.25 | 0.04 | 0 | 8.77 | 23.1 | 1.1 | -67.36 | 0.7 | -66.51 | 2.3 | -2.95 | 0.17 | 21.43 | 58.04 | -70.85 |
| 2016 (3) | 9.16 | 72.5 | -2.8 | 0 | -3.51 | 0 | 0.15 | 0 | 6.36 | 238.3 | 2.55 | -22.96 | -0.46 | 0 | 7.12 | -12.52 | 3.37 | 92.57 | 2.09 | 254.24 | 2.37 | 6.76 | 0.14 | 180.0 | 199.13 | 7.25 |
| 2015 (2) | 5.31 | 464.89 | -3.43 | 0 | 0.11 | 0 | -0.06 | 0 | 1.88 | 10.59 | 3.31 | 1404.55 | -0.11 | 0 | 8.14 | 484.2 | 1.75 | 0 | 0.59 | 637.5 | 2.22 | 353.06 | 0.05 | 25.0 | 185.66 | 20.48 |
| 2014 (1) | 0.94 | -49.73 | 0.76 | 0 | -1.38 | 0 | -0.18 | 0 | 1.7 | 11.11 | 0.22 | 46.67 | -0.04 | 0 | 1.39 | 58.84 | -0.33 | 0 | 0.08 | 60.0 | 0.49 | -15.52 | 0.04 | -33.33 | 154.10 | -43.14 |
| 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) | -0.36 | 18.18 | -122.22 | -0.1 | 80.77 | 88.51 | 1.8 | 89.47 | 900.0 | 0.03 | 175.0 | -70.0 | -0.46 | 52.08 | -161.33 | 0.24 | -52.0 | -11.11 | 0.13 | 425.0 | 1200.0 | 4.08 | -57.31 | 6.58 | -0.1 | 89.47 | -25.0 | -0.65 | 15.58 | -170.83 | 0.62 | -3.12 | -4.62 | 0.03 | 50.0 | 50.0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -0.44 | -162.86 | -193.33 | -0.52 | -67.74 | 36.59 | 0.95 | 187.96 | 69.64 | -0.04 | 0 | 60.0 | -0.96 | -346.15 | 1.03 | 0.5 | 56.25 | 16.28 | -0.04 | -300.0 | -500.0 | 9.56 | 49.38 | 44.96 | -0.95 | 6.86 | -400.0 | -0.77 | 3.75 | -1200.0 | 0.64 | 0.0 | -1.54 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | 0.7 | -46.15 | -55.7 | -0.31 | -146.27 | 22.5 | -1.08 | 45.18 | -47.95 | 0 | 0 | -100.0 | 0.39 | -80.2 | -66.95 | 0.32 | 18.52 | -21.95 | -0.01 | 0.0 | -200.0 | 6.40 | 36.3 | 33.46 | -1.02 | -96.15 | -348.78 | -0.8 | -45.45 | -253.85 | 0.64 | 0.0 | -1.54 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 1.3 | -19.75 | 1281.82 | 0.67 | 177.01 | 323.33 | -1.97 | -1194.44 | -1615.38 | 0 | -100.0 | 100.0 | 1.97 | 162.67 | 580.49 | 0.27 | 0.0 | -10.0 | -0.01 | -200.0 | -133.33 | 4.70 | 22.61 | 24.75 | -0.52 | -550.0 | -388.89 | -0.55 | -129.17 | -311.54 | 0.64 | -1.54 | -1.54 | 0.02 | 0.0 | 0.0 | 1181.82 | 213.69 | 10091.74 |
| 22Q4 (16) | 1.62 | 1180.0 | 187.57 | -0.87 | -6.1 | -162.14 | 0.18 | -67.86 | -52.63 | 0.1 | 200.0 | 100.0 | 0.75 | 177.32 | 266.67 | 0.27 | -37.21 | 58.82 | 0.01 | 0.0 | -75.0 | 3.83 | -41.93 | 88.56 | -0.08 | 57.89 | -117.78 | -0.24 | -442.86 | -161.54 | 0.65 | 0.0 | -1.52 | 0.02 | 0.0 | 0.0 | 376.74 | 1958.6 | 317.9 |
| 22Q3 (15) | -0.15 | -109.49 | 51.61 | -0.82 | -105.0 | 54.19 | 0.56 | 176.71 | 140.58 | -0.1 | -300.0 | -100.0 | -0.97 | -182.2 | 53.81 | 0.43 | 4.88 | 38.71 | 0.01 | 0.0 | 0.0 | 6.60 | 37.53 | 27.65 | -0.19 | -146.34 | 73.97 | 0.07 | -86.54 | 108.33 | 0.65 | 0.0 | -2.99 | 0.02 | 0.0 | 0.0 | -20.27 | -115.27 | 0 |
| 22Q2 (14) | 1.58 | 1536.36 | 146.88 | -0.4 | -33.33 | -111.8 | -0.73 | -661.54 | -58.7 | 0.05 | 200.0 | 400.0 | 1.18 | 387.8 | -70.72 | 0.41 | 36.67 | -82.25 | 0.01 | -66.67 | 103.85 | 4.80 | 27.4 | -85.76 | 0.41 | 127.78 | 217.14 | 0.52 | 100.0 | 246.67 | 0.65 | 0.0 | -1.52 | 0.02 | 0.0 | 0.0 | 132.77 | 1222.54 | 72.19 |
| 22Q1 (13) | -0.11 | 94.05 | -466.67 | -0.3 | -121.43 | 46.43 | 0.13 | -65.79 | 103.98 | -0.05 | -200.0 | 0 | -0.41 | 8.89 | 22.64 | 0.3 | 76.47 | -50.82 | 0.03 | -25.0 | -25.0 | 3.76 | 85.33 | -55.14 | 0.18 | -60.0 | 152.94 | 0.26 | -33.33 | 165.0 | 0.65 | -1.52 | 0.0 | 0.02 | 0.0 | -33.33 | -11.83 | 93.16 | -210.39 |
| 21Q4 (12) | -1.85 | -496.77 | -485.42 | 1.4 | 178.21 | -49.28 | 0.38 | 127.54 | 128.79 | 0.05 | 200.0 | 66.67 | -0.45 | 78.57 | -113.89 | 0.17 | -45.16 | -26.09 | 0.04 | 300.0 | -90.24 | 2.03 | -60.69 | -44.19 | 0.45 | 161.64 | 161.64 | 0.39 | 146.43 | 175.0 | 0.66 | -1.49 | 4.76 | 0.02 | 0.0 | -33.33 | -172.90 | 0 | -150.43 |
| 21Q3 (11) | -0.31 | -148.44 | -133.33 | -1.79 | -152.8 | -288.42 | -1.38 | -200.0 | -2400.0 | -0.05 | -600.0 | -400.0 | -2.1 | -152.11 | -211.7 | 0.31 | -86.58 | -52.31 | 0.01 | 103.85 | 133.33 | 5.17 | -84.66 | -50.64 | -0.73 | -108.57 | -247.62 | -0.84 | -660.0 | -300.0 | 0.67 | 1.52 | 4.69 | 0.02 | 0.0 | -33.33 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 0.64 | 2033.33 | 681.82 | 3.39 | 705.36 | 449.48 | -0.46 | 85.93 | -187.5 | 0.01 | 0 | 101.25 | 4.03 | 860.38 | 473.15 | 2.31 | 278.69 | 266.67 | -0.26 | -750.0 | 44.68 | 33.67 | 301.32 | 257.58 | -0.35 | -2.94 | 73.88 | 0.15 | 137.5 | -97.54 | 0.66 | 1.54 | 3.12 | 0.02 | -33.33 | -50.0 | 77.11 | 619.68 | 4852.68 |
| 21Q1 (9) | 0.03 | -93.75 | -97.48 | -0.56 | -120.29 | 17.65 | -3.27 | -147.73 | -330.26 | 0 | -100.0 | -100.0 | -0.53 | -116.36 | -203.92 | 0.61 | 165.22 | 3.39 | 0.04 | -90.24 | 144.44 | 8.39 | 130.56 | 18.04 | -0.34 | 53.42 | -112.5 | -0.4 | 23.08 | -233.33 | 0.65 | 3.17 | 1.56 | 0.03 | 0.0 | -25.0 | 10.71 | -96.88 | -94.96 |
| 20Q4 (8) | 0.48 | -48.39 | -64.18 | 2.76 | 190.53 | 238.0 | -1.32 | -2300.0 | -192.31 | 0.03 | 400.0 | 0 | 3.24 | 72.34 | 590.91 | 0.23 | -64.62 | -84.56 | 0.41 | 1466.67 | 4200.0 | 3.64 | -65.23 | -80.44 | -0.73 | -247.62 | -1142.86 | -0.52 | -147.62 | -477.78 | 0.63 | -1.56 | 3.28 | 0.03 | 0.0 | -25.0 | 342.86 | 69.59 | 43.28 |
| 20Q3 (7) | 0.93 | 945.45 | 390.62 | 0.95 | 197.94 | 552.38 | 0.06 | 137.5 | 166.67 | -0.01 | 98.75 | 0 | 1.88 | 274.07 | 454.72 | 0.65 | 3.17 | 242.11 | -0.03 | 93.62 | 0.0 | 10.47 | 11.15 | 349.53 | -0.21 | 84.33 | -200.0 | -0.21 | -103.44 | -61.54 | 0.64 | 0.0 | 6.67 | 0.03 | -25.0 | -25.0 | 202.17 | 12561.26 | 422.21 |
| 20Q2 (6) | -0.11 | -109.24 | -108.46 | -0.97 | -42.65 | -40.58 | -0.16 | 78.95 | 0.0 | -0.8 | -200.0 | -7900.0 | -1.08 | -311.76 | -277.05 | 0.63 | 6.78 | -10.0 | -0.47 | -422.22 | -2250.0 | 9.42 | 32.48 | 3.05 | -1.34 | -737.5 | -857.14 | 6.1 | 5183.33 | 7725.0 | 0.64 | 0.0 | 8.47 | 0.04 | 0.0 | 0.0 | -1.62 | -100.76 | -100.69 |
| 20Q1 (5) | 1.19 | -11.19 | 1015.38 | -0.68 | 66.0 | 15.0 | -0.76 | -153.15 | -43.4 | 0.8 | 0 | 7900.0 | 0.51 | 177.27 | 154.84 | 0.59 | -60.4 | -24.36 | -0.09 | -800.0 | -200.0 | 7.11 | -61.79 | -21.53 | -0.16 | -328.57 | -150.0 | -0.12 | -33.33 | -150.0 | 0.64 | 4.92 | 10.34 | 0.04 | 0.0 | 0.0 | 212.50 | -11.19 | 1505.77 |
| 19Q4 (4) | 1.34 | 518.75 | 0.0 | -2.0 | -852.38 | 0.0 | 1.43 | 1688.89 | 0.0 | 0 | 0 | 0.0 | -0.66 | -24.53 | 0.0 | 1.49 | 684.21 | 0.0 | -0.01 | 66.67 | 0.0 | 18.60 | 698.9 | 0.0 | 0.07 | 200.0 | 0.0 | -0.09 | 30.77 | 0.0 | 0.61 | 1.67 | 0.0 | 0.04 | 0.0 | 0.0 | 239.29 | 481.36 | 0.0 |
| 19Q3 (3) | -0.32 | -124.62 | 0.0 | -0.21 | 69.57 | 0.0 | -0.09 | 43.75 | 0.0 | 0 | 100.0 | 0.0 | -0.53 | -186.89 | 0.0 | 0.19 | -72.86 | 0.0 | -0.03 | -50.0 | 0.0 | 2.33 | -74.52 | 0.0 | -0.07 | 50.0 | 0.0 | -0.13 | -62.5 | 0.0 | 0.6 | 1.69 | 0.0 | 0.04 | 0.0 | 0.0 | -62.75 | -126.55 | 0.0 |
| 19Q2 (2) | 1.3 | 1100.0 | 0.0 | -0.69 | 13.75 | 0.0 | -0.16 | 69.81 | 0.0 | -0.01 | -200.0 | 0.0 | 0.61 | 165.59 | 0.0 | 0.7 | -10.26 | 0.0 | -0.02 | 33.33 | 0.0 | 9.14 | 0.87 | 0.0 | -0.14 | -143.75 | 0.0 | -0.08 | -133.33 | 0.0 | 0.59 | 1.72 | 0.0 | 0.04 | 0.0 | 0.0 | 236.36 | 1663.64 | 0.0 |
| 19Q1 (1) | -0.13 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 9.06 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -15.12 | 0.0 | 0.0 |
