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) | 2.96 | -30.35 | -3.35 | 0 | -1.21 | 0 | -0.81 | 0 | -0.39 | 0 | 2.96 | 109.93 | -0.31 | 0 | 9.99 | 102.42 | 2.86 | 45.18 | 3.75 | 66.67 | 2.07 | 2.99 | 0.37 | -43.94 | 47.82 | -44.64 |
| 2022 (9) | 4.25 | 212.5 | -1.24 | 0 | -2.63 | 0 | 0.2 | 25.0 | 3.01 | 0 | 1.41 | -3.42 | -0.12 | 0 | 4.94 | -17.72 | 1.97 | 0 | 2.25 | 0 | 2.01 | 2.03 | 0.66 | -8.33 | 86.38 | 46.72 |
| 2021 (8) | 1.36 | -6.85 | -2.06 | 0 | 1.23 | -61.44 | 0.16 | 220.0 | -0.7 | 0 | 1.46 | 1.39 | -0.38 | 0 | 6.00 | -0.53 | -1.83 | 0 | -0.38 | 0 | 1.97 | 3.14 | 0.72 | 20.0 | 58.87 | -10.48 |
| 2020 (7) | 1.46 | 0 | -1.66 | 0 | 3.19 | 75.27 | 0.05 | -54.55 | -0.2 | 0 | 1.44 | -14.29 | -0.08 | 0 | 6.03 | -14.03 | -1.22 | 0 | -0.29 | 0 | 1.91 | 5.52 | 0.6 | 7.14 | 65.77 | 0 |
| 2019 (6) | -0.79 | 0 | -2.11 | 0 | 1.82 | 0 | 0.11 | 37.5 | -2.9 | 0 | 1.68 | -32.53 | -0.01 | 0 | 7.01 | -37.57 | -1.47 | 0 | 0.14 | 55.56 | 1.81 | 0.56 | 0.56 | -5.08 | -31.47 | 0 |
| 2018 (5) | 0.8 | -63.64 | -1.79 | 0 | -0.08 | 0 | 0.08 | 60.0 | -0.99 | 0 | 2.49 | 52.76 | -0.17 | 0 | 11.24 | 47.11 | -1.19 | 0 | 0.09 | -75.68 | 1.8 | 0.0 | 0.59 | 0.0 | 32.26 | -59.53 |
| 2017 (4) | 2.2 | 152.87 | -2.27 | 0 | -0.14 | 0 | 0.05 | 0 | -0.07 | 0 | 1.63 | -23.47 | 0.02 | 0 | 7.64 | -23.47 | -0.63 | 0 | 0.37 | 117.65 | 1.8 | -1.1 | 0.59 | -23.38 | 79.71 | 152.87 |
| 2016 (3) | 0.87 | -69.04 | -0.13 | 0 | 1.31 | 0 | -0.06 | 0 | 0.74 | 0 | 2.13 | -27.05 | -0.23 | 0 | 9.98 | -25.24 | -1.42 | 0 | 0.17 | 21.43 | 1.82 | 0.0 | 0.77 | 71.11 | 31.52 | -72.97 |
| 2015 (2) | 2.81 | 88.59 | -4.8 | 0 | -1.24 | 0 | 0.15 | -44.44 | -1.99 | 0 | 2.92 | 15.87 | -0.18 | 0 | 13.35 | 39.98 | -1.28 | 0 | 0.14 | -91.41 | 1.82 | 6.43 | 0.45 | 104.55 | 116.60 | 178.58 |
| 2014 (1) | 1.49 | -49.83 | -2.73 | 0 | 6.18 | 11.55 | 0.27 | 125.0 | -1.24 | 0 | 2.52 | -57.14 | -0.25 | 0 | 9.54 | -58.18 | 1.44 | -11.66 | 1.63 | -45.85 | 1.71 | 15.54 | 0.22 | 10.0 | 41.85 | -33.91 |
| 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) | 1.41 | 147.37 | -5.37 | -0.85 | 30.89 | -44.07 | 0.29 | -12.12 | 163.04 | -0.63 | -350.0 | -800.0 | 0.56 | 184.85 | -37.78 | 0.81 | -18.18 | 65.31 | -0.01 | 95.83 | -125.0 | 10.81 | -21.79 | 68.4 | 1.12 | 103.64 | 660.0 | 1.1 | 44.74 | 900.0 | 0.54 | 5.88 | 8.0 | 0.1 | 11.11 | -44.44 | 81.03 | 93.35 | -57.04 |
| 23Q3 (19) | 0.57 | -65.66 | -50.0 | -1.23 | -53.75 | -2975.0 | 0.33 | 265.0 | 119.76 | -0.14 | 0 | -100.0 | -0.66 | -176.74 | -160.0 | 0.99 | 41.43 | 175.0 | -0.24 | -500.0 | -71.43 | 13.83 | 43.8 | 172.31 | 0.55 | 77.42 | -17.91 | 0.76 | -30.28 | 11.76 | 0.51 | 0.0 | 2.0 | 0.09 | 0.0 | -40.0 | 41.91 | -57.33 | -51.1 |
| 23Q2 (18) | 1.66 | 347.76 | 5.06 | -0.8 | -70.21 | -207.69 | -0.2 | 87.73 | 87.88 | 0 | 100.0 | -100.0 | 0.86 | 175.44 | -34.85 | 0.7 | 52.17 | 204.35 | -0.04 | -300.0 | -33.33 | 9.62 | 61.16 | 199.33 | 0.31 | -64.77 | -65.17 | 1.09 | 36.25 | 25.29 | 0.51 | 2.0 | 0.0 | 0.09 | 0.0 | -47.06 | 98.22 | 303.78 | -3.64 |
| 23Q1 (17) | -0.67 | -144.97 | -1440.0 | -0.47 | 20.34 | -34.29 | -1.63 | -254.35 | -241.74 | -0.04 | -144.44 | -150.0 | -1.14 | -226.67 | -280.0 | 0.46 | -6.12 | 35.29 | -0.01 | -125.0 | 0 | 5.97 | -7.1 | 17.4 | 0.88 | 540.0 | 44.26 | 0.8 | 627.27 | 37.93 | 0.5 | 0.0 | 0.0 | 0.09 | -50.0 | -43.75 | -48.20 | -125.56 | -1295.4 |
| 22Q4 (16) | 1.49 | 30.7 | 86.25 | -0.59 | -1375.0 | 28.05 | -0.46 | 72.46 | -206.67 | 0.09 | 228.57 | 50.0 | 0.9 | -18.18 | 4600.0 | 0.49 | 36.11 | -16.95 | 0.04 | 128.57 | 136.36 | 6.42 | 26.48 | -30.23 | -0.2 | -129.85 | -53.85 | 0.11 | -83.82 | 173.33 | 0.5 | 0.0 | 0.0 | 0.18 | 20.0 | -14.29 | 188.61 | 120.04 | 32.03 |
| 22Q3 (15) | 1.14 | -27.85 | 78.12 | -0.04 | 84.62 | 91.49 | -1.67 | -1.21 | -28.46 | -0.07 | -163.64 | -240.0 | 1.1 | -16.67 | 547.06 | 0.36 | 56.52 | 12.5 | -0.14 | -366.67 | 0.0 | 5.08 | 58.07 | -10.03 | 0.67 | -24.72 | 141.88 | 0.68 | -21.84 | 306.06 | 0.5 | -1.96 | 2.04 | 0.15 | -11.76 | -11.76 | 85.71 | -15.91 | -55.8 |
| 22Q2 (14) | 1.58 | 3060.0 | 4050.0 | -0.26 | 25.71 | -4.0 | -1.65 | -243.48 | -345.95 | 0.11 | 37.5 | 450.0 | 1.32 | 540.0 | 555.17 | 0.23 | -32.35 | -4.17 | -0.03 | 0 | 0 | 3.21 | -36.79 | -18.62 | 0.89 | 45.9 | 2866.67 | 0.87 | 50.0 | 1640.0 | 0.51 | 2.0 | 4.08 | 0.17 | 6.25 | 6.25 | 101.94 | 2428.0 | 1883.87 |
| 22Q1 (13) | 0.05 | -93.75 | 200.0 | -0.35 | 57.32 | 31.37 | 1.15 | 866.67 | -62.42 | 0.08 | 33.33 | 100.0 | -0.3 | -1400.0 | 46.43 | 0.34 | -42.37 | 9.68 | 0 | 100.0 | 100.0 | 5.08 | -44.78 | 1.15 | 0.61 | 569.23 | 569.23 | 0.58 | 486.67 | 1060.0 | 0.5 | 0.0 | 2.04 | 0.16 | -23.81 | -15.79 | 4.03 | -97.18 | 158.87 |
| 21Q4 (12) | 0.8 | 25.0 | 25.0 | -0.82 | -74.47 | -49.09 | -0.15 | 88.46 | -135.71 | 0.06 | 20.0 | 0.0 | -0.02 | -111.76 | -122.22 | 0.59 | 84.38 | 22.92 | -0.11 | 21.43 | -1000.0 | 9.20 | 63.09 | 3.55 | -0.13 | 91.88 | 84.34 | -0.15 | 54.55 | 72.22 | 0.5 | 2.04 | 2.04 | 0.21 | 23.53 | 23.53 | 142.86 | -26.34 | -73.21 |
| 21Q3 (11) | 0.64 | 1700.0 | 178.26 | -0.47 | -88.0 | -840.0 | -1.3 | -251.35 | -145.28 | 0.05 | 150.0 | 0 | 0.17 | 158.62 | -5.56 | 0.32 | 33.33 | -21.95 | -0.14 | 0 | -133.33 | 5.64 | 42.97 | -11.9 | -1.6 | -5433.33 | -492.59 | -0.33 | -760.0 | -230.0 | 0.49 | 0.0 | 4.26 | 0.17 | 6.25 | 6.25 | 193.94 | 3493.94 | 346.9 |
| 21Q2 (10) | -0.04 | 20.0 | -113.33 | -0.25 | 50.98 | 7.41 | -0.37 | -112.09 | -317.65 | 0.02 | -50.0 | 133.33 | -0.29 | 48.21 | -1066.67 | 0.24 | -22.58 | -4.0 | 0 | 100.0 | 100.0 | 3.95 | -21.43 | -7.95 | 0.03 | 123.08 | 112.0 | 0.05 | 0.0 | -44.44 | 0.49 | 0.0 | 4.26 | 0.16 | -15.79 | 6.67 | -5.71 | 16.57 | -113.52 |
| 21Q1 (9) | -0.05 | -107.81 | -116.67 | -0.51 | 7.27 | 35.44 | 3.06 | 628.57 | -2.24 | 0.04 | -33.33 | -20.0 | -0.56 | -722.22 | -14.29 | 0.31 | -35.42 | 3.33 | -0.14 | -1300.0 | -1300.0 | 5.02 | -43.48 | 4.67 | -0.13 | 84.34 | -200.0 | 0.05 | 109.26 | -81.48 | 0.49 | 0.0 | 4.26 | 0.19 | 11.76 | 58.33 | -6.85 | -101.28 | -119.63 |
| 20Q4 (8) | 0.64 | 178.26 | 167.37 | -0.55 | -1000.0 | -139.13 | 0.42 | 179.25 | 158.33 | 0.06 | 0 | 160.0 | 0.09 | -50.0 | 107.63 | 0.48 | 17.07 | 118.18 | -0.01 | 83.33 | 0.0 | 8.89 | 38.75 | 171.52 | -0.83 | -207.41 | -1760.0 | -0.54 | -440.0 | -254.29 | 0.49 | 4.26 | 6.52 | 0.17 | 6.25 | 21.43 | 533.33 | 1128.99 | 633.33 |
| 20Q3 (7) | 0.23 | -23.33 | 21.05 | -0.05 | 81.48 | 94.25 | -0.53 | -411.76 | 34.57 | 0 | 100.0 | -100.0 | 0.18 | 500.0 | 126.47 | 0.41 | 64.0 | -47.44 | -0.06 | -500.0 | -500.0 | 6.41 | 49.39 | -52.53 | -0.27 | -8.0 | 57.14 | -0.1 | -211.11 | 0.0 | 0.47 | 0.0 | 4.44 | 0.16 | 6.67 | 33.33 | 43.40 | 2.7 | 7.35 |
| 20Q2 (6) | 0.3 | 0.0 | 11.11 | -0.27 | 65.82 | 63.01 | 0.17 | -94.57 | -94.86 | -0.06 | -220.0 | -200.0 | 0.03 | 106.12 | 106.52 | 0.25 | -16.67 | -54.55 | -0.01 | 0.0 | -200.0 | 4.29 | -10.66 | -55.33 | -0.25 | -292.31 | 63.24 | 0.09 | -66.67 | 136.0 | 0.47 | 0.0 | 4.44 | 0.15 | 25.0 | -6.25 | 42.25 | 21.13 | -43.66 |
| 20Q1 (5) | 0.3 | 131.58 | 196.77 | -0.79 | -243.48 | -192.59 | 3.13 | 534.72 | 6160.0 | 0.05 | 150.0 | -28.57 | -0.49 | 58.47 | 15.52 | 0.3 | 36.36 | 150.0 | -0.01 | 0.0 | 0.0 | 4.80 | 46.62 | 129.2 | 0.13 | 160.0 | 165.0 | 0.27 | -22.86 | 92.86 | 0.47 | 2.17 | 6.82 | 0.12 | -14.29 | -14.29 | 34.88 | 134.88 | 181.02 |
| 19Q4 (4) | -0.95 | -600.0 | 0.0 | -0.23 | 73.56 | 0.0 | -0.72 | 11.11 | 0.0 | -0.1 | -225.0 | 0.0 | -1.18 | -73.53 | 0.0 | 0.22 | -71.79 | 0.0 | -0.01 | 0.0 | 0.0 | 3.27 | -75.74 | 0.0 | 0.05 | 107.94 | 0.0 | 0.35 | 450.0 | 0.0 | 0.46 | 2.22 | 0.0 | 0.14 | 16.67 | 0.0 | -100.00 | -347.37 | 0.0 |
| 19Q3 (3) | 0.19 | -29.63 | 0.0 | -0.87 | -19.18 | 0.0 | -0.81 | -124.47 | 0.0 | 0.08 | 33.33 | 0.0 | -0.68 | -47.83 | 0.0 | 0.78 | 41.82 | 0.0 | -0.01 | -200.0 | 0.0 | 13.49 | 40.59 | 0.0 | -0.63 | 7.35 | 0.0 | -0.1 | 60.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.12 | -25.0 | 0.0 | 40.43 | -46.1 | 0.0 |
| 19Q2 (2) | 0.27 | 187.1 | 0.0 | -0.73 | -170.37 | 0.0 | 3.31 | 6520.0 | 0.0 | 0.06 | -14.29 | 0.0 | -0.46 | 20.69 | 0.0 | 0.55 | 358.33 | 0.0 | 0.01 | 200.0 | 0.0 | 9.60 | 358.33 | 0.0 | -0.68 | -240.0 | 0.0 | -0.25 | -278.57 | 0.0 | 0.45 | 2.27 | 0.0 | 0.16 | 14.29 | 0.0 | 75.00 | 274.19 | 0.0 |
| 19Q1 (1) | -0.31 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -43.06 | 0.0 | 0.0 |
