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) | 4.57 | 34.02 | -0.86 | 0 | -1.6 | 0 | -0.02 | 0 | 3.71 | 41.06 | 0.84 | -7.69 | 0 | 0 | 3.55 | 15.27 | 0.92 | 0 | 0.75 | 114.29 | 1.08 | 3.85 | 0.02 | 0.0 | 247.03 | 2.14 |
| 2022 (9) | 3.41 | 0 | -0.78 | 0 | -3.15 | 0 | -0.12 | 0 | 2.63 | 0 | 0.91 | -81.2 | 0 | 0 | 3.08 | -79.65 | -0.03 | 0 | 0.35 | 250.0 | 1.04 | 2.97 | 0.02 | 100.0 | 241.84 | 0 |
| 2021 (8) | -2.43 | 0 | -4.89 | 0 | 6.6 | 2540.0 | 0.05 | 0 | -7.32 | 0 | 4.84 | 332.14 | 0 | 0 | 15.12 | 219.01 | 0.31 | -77.37 | 0.1 | -86.49 | 1.01 | -2.88 | 0.01 | 0.0 | -216.96 | 0 |
| 2020 (7) | 3.19 | -22.0 | -3.71 | 0 | 0.25 | 0 | -0.04 | 0 | -0.52 | 0 | 1.12 | 33.33 | 0 | 0 | 4.74 | 79.15 | 1.37 | -31.5 | 0.74 | -37.29 | 1.04 | 4.0 | 0.01 | -50.0 | 178.21 | -4.14 |
| 2019 (6) | 4.09 | 922.5 | -1.81 | 0 | -1.15 | 0 | 0.1 | 0 | 2.28 | 0 | 0.84 | 75.0 | 0 | 0 | 2.65 | 102.61 | 2.0 | 170.27 | 1.18 | 1080.0 | 1.0 | 3.09 | 0.02 | 0.0 | 185.91 | 406.6 |
| 2018 (5) | 0.4 | 0 | -0.5 | 0 | -1.21 | 0 | -0.02 | 0 | -0.1 | 0 | 0.48 | -77.03 | 0 | 0 | 1.31 | -79.23 | 0.74 | -33.93 | 0.1 | -84.13 | 0.97 | -4.9 | 0.02 | 100.0 | 36.70 | 0 |
| 2017 (4) | -0.26 | 0 | -2.08 | 0 | 2.02 | 0 | 0.19 | -20.83 | -2.34 | 0 | 2.09 | 51.45 | 0 | 0 | 6.29 | 36.96 | 1.12 | -37.43 | 0.63 | -13.7 | 1.02 | -1.92 | 0.01 | -50.0 | -15.66 | 0 |
| 2016 (3) | 2.71 | -46.76 | -1.49 | 0 | -0.1 | 0 | 0.24 | 84.62 | 1.22 | -77.37 | 1.38 | 7.81 | 0 | 0 | 4.59 | 20.5 | 1.79 | -8.67 | 0.73 | -41.13 | 1.04 | 8.33 | 0.02 | 0.0 | 151.40 | -33.97 |
| 2015 (2) | 5.09 | 544.3 | 0.3 | 0 | -4.58 | 0 | 0.13 | 0 | 5.39 | 0 | 1.28 | 62.03 | 0 | 0 | 3.81 | 116.6 | 1.96 | 84.91 | 1.24 | 67.57 | 0.96 | -3.03 | 0.02 | 0.0 | 229.28 | 407.9 |
| 2014 (1) | 0.79 | -35.77 | -1.19 | 0 | -1.1 | 0 | -0.1 | 0 | -0.4 | 0 | 0.79 | 11.27 | 0.02 | 0 | 1.76 | 17.04 | 1.06 | -13.82 | 0.74 | 10.45 | 0.99 | -6.6 | 0.02 | -33.33 | 45.14 | -35.41 |
| 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) | 0.72 | -41.94 | -56.89 | -0.48 | -336.36 | -380.0 | 0.14 | 113.59 | 105.38 | 0.14 | 380.0 | 27.27 | 0.24 | -78.76 | -84.71 | 0.22 | -37.14 | 4.76 | 0 | 0 | 0 | 3.57 | -35.82 | 6.8 | 0.37 | 27.59 | 105.56 | 0.24 | -20.0 | 9.09 | 0.27 | 0.0 | 0.0 | 0.01 | 0 | 0 | 138.46 | -36.35 | -59.37 |
| 23Q3 (19) | 1.24 | 26.53 | -31.87 | -0.11 | 8.33 | 59.26 | -1.03 | -90.74 | -15.73 | -0.05 | 37.5 | 64.29 | 1.13 | 31.4 | -27.1 | 0.35 | 218.18 | 29.63 | 0 | 0 | 0 | 5.56 | 177.27 | 45.88 | 0.29 | 583.33 | 281.25 | 0.3 | 2900.0 | 650.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 217.54 | -37.84 | -62.95 |
| 23Q2 (18) | 0.98 | -39.51 | 2350.0 | -0.12 | 25.0 | 42.86 | -0.54 | -200.0 | -370.0 | -0.08 | -300.0 | 46.67 | 0.86 | -41.1 | 605.88 | 0.11 | -31.25 | -42.11 | 0 | 0 | 0 | 2.00 | -28.49 | -13.74 | -0.06 | -118.75 | -146.15 | 0.01 | -95.0 | -94.12 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 350.00 | 1.54 | 3662.5 |
| 23Q1 (17) | 1.62 | -2.99 | 1450.0 | -0.16 | -60.0 | 15.79 | -0.18 | 93.08 | -228.57 | -0.02 | -118.18 | -128.57 | 1.46 | -7.01 | 570.97 | 0.16 | -23.81 | -36.0 | 0 | 0 | 0 | 2.80 | -16.07 | -10.22 | 0.32 | 77.78 | 277.78 | 0.2 | -9.09 | 350.0 | 0.27 | 0.0 | 12.5 | 0 | 0 | 0 | 344.68 | 1.13 | 559.57 |
| 22Q4 (16) | 1.67 | -8.24 | 1027.78 | -0.1 | 62.96 | 9.09 | -2.6 | -192.13 | -533.33 | 0.11 | 178.57 | 375.0 | 1.57 | 1.29 | 641.38 | 0.21 | -22.22 | -41.67 | 0 | 0 | 0 | 3.34 | -12.33 | -19.22 | 0.18 | 212.5 | 500.0 | 0.22 | 450.0 | 0 | 0.27 | 0.0 | 8.0 | 0 | 0 | 0 | 340.82 | -41.95 | 573.36 |
| 22Q3 (15) | 1.82 | 4450.0 | 230.94 | -0.27 | -28.57 | 91.64 | -0.89 | -545.0 | -134.1 | -0.14 | 6.67 | -255.56 | 1.55 | 1011.76 | 133.55 | 0.27 | 42.11 | -93.16 | 0 | 0 | 0 | 3.81 | 63.95 | -92.5 | -0.16 | -223.08 | -128.57 | 0.04 | -76.47 | 233.33 | 0.27 | 3.85 | 8.0 | 0 | 0 | 0 | 587.10 | 6211.29 | 192.92 |
| 22Q2 (14) | 0.04 | 133.33 | 103.77 | -0.21 | -10.53 | -16.67 | 0.2 | 42.86 | -89.25 | -0.15 | -314.29 | -275.0 | -0.17 | 45.16 | 86.29 | 0.19 | -24.0 | -36.67 | 0 | 0 | 0 | 2.32 | -25.58 | -32.64 | 0.13 | 172.22 | -51.85 | 0.17 | 312.5 | 54.55 | 0.26 | 8.33 | 4.0 | 0 | 0 | 0 | 9.30 | 112.4 | 103.16 |
| 22Q1 (13) | -0.12 | 33.33 | -160.0 | -0.19 | -72.73 | 86.13 | 0.14 | -76.67 | -90.85 | 0.07 | 275.0 | 40.0 | -0.31 | -6.9 | 73.5 | 0.25 | -30.56 | 13.64 | 0 | 0 | 0 | 3.12 | -24.49 | -3.25 | -0.18 | -700.0 | -325.0 | -0.08 | 0 | -500.0 | 0.24 | -4.0 | -7.69 | 0 | 0 | 0 | -75.00 | -4.17 | -205.0 |
| 21Q4 (12) | -0.18 | 87.05 | -20.0 | -0.11 | 96.59 | 86.42 | 0.6 | -77.01 | 328.57 | -0.04 | -144.44 | 0 | -0.29 | 93.72 | 69.79 | 0.36 | -90.89 | 89.47 | 0 | 0 | 0 | 4.13 | -91.86 | 60.54 | 0.03 | 142.86 | -96.15 | 0 | 100.0 | -100.0 | 0.25 | 0.0 | -10.71 | 0 | 0 | 0 | -72.00 | 88.6 | -293.6 |
| 21Q3 (11) | -1.39 | -31.13 | -212.1 | -3.23 | -1694.44 | -254.95 | 2.61 | 40.32 | 434.62 | 0.09 | 325.0 | 280.0 | -4.62 | -272.58 | -1500.0 | 3.95 | 1216.67 | 1134.38 | 0 | 0 | 0 | 50.77 | 1372.37 | 948.74 | -0.07 | -125.93 | -109.72 | -0.03 | -127.27 | -109.68 | 0.25 | 0.0 | -10.71 | 0 | 0 | 0 | -631.82 | -114.58 | -400.62 |
| 21Q2 (10) | -1.06 | -630.0 | -173.61 | -0.18 | 86.86 | 85.25 | 1.86 | 21.57 | -3.63 | -0.04 | -180.0 | -100.0 | -1.24 | -5.98 | -663.64 | 0.3 | 36.36 | -18.92 | 0 | 0 | 0 | 3.45 | 6.9 | -59.65 | 0.27 | 237.5 | 162.79 | 0.11 | 450.0 | 125.0 | 0.25 | -3.85 | 4.17 | 0 | 0 | 0 | -294.44 | -512.22 | 0 |
| 21Q1 (9) | 0.2 | 233.33 | -70.15 | -1.37 | -69.14 | -77.92 | 1.53 | 992.86 | 247.12 | 0.05 | 0 | 66.67 | -1.17 | -21.88 | -1070.0 | 0.22 | 15.79 | -12.0 | 0 | 0 | 0 | 3.23 | 25.3 | -31.48 | 0.08 | -89.74 | -74.19 | 0.02 | -96.3 | -93.94 | 0.26 | -7.14 | 13.04 | 0 | 0 | 0 | 71.43 | 490.48 | -40.3 |
| 20Q4 (8) | -0.15 | -112.1 | -113.76 | -0.81 | 10.99 | 30.77 | 0.14 | 117.95 | -65.0 | 0 | 100.0 | 100.0 | -0.96 | -390.91 | -1100.0 | 0.19 | -40.62 | -36.67 | 0 | 0 | 0 | 2.57 | -46.82 | -28.0 | 0.78 | 8.33 | 44.44 | 0.54 | 74.19 | 134.78 | 0.28 | 0.0 | 12.0 | 0 | 0 | 0 | -18.29 | -108.7 | -108.06 |
| 20Q3 (7) | 1.24 | -13.89 | -20.51 | -0.91 | 25.41 | -468.75 | -0.78 | -140.41 | 2.5 | -0.05 | -150.0 | -120.83 | 0.33 | 50.0 | -76.43 | 0.32 | -13.51 | 100.0 | 0 | 0 | 0 | 4.84 | -43.35 | 145.39 | 0.72 | 267.44 | 22.03 | 0.31 | 170.45 | -27.91 | 0.28 | 16.67 | 12.0 | 0 | 0 | 0 | 210.17 | 0 | -8.39 |
| 20Q2 (6) | 1.44 | 114.93 | 45.45 | -1.22 | -58.44 | -510.0 | 1.93 | 285.58 | 353.95 | -0.02 | -166.67 | -200.0 | 0.22 | 320.0 | -72.15 | 0.37 | 48.0 | 270.0 | 0 | 0 | 0 | 8.55 | 81.5 | 598.13 | -0.43 | -238.71 | -184.31 | -0.44 | -233.33 | -269.23 | 0.24 | 4.35 | -4.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 0.67 | -38.53 | 48.89 | -0.77 | 34.19 | -175.0 | -1.04 | -360.0 | -5300.0 | 0.03 | 118.75 | 0 | -0.1 | -25.0 | -158.82 | 0.25 | -16.67 | -10.71 | 0 | 0 | 0 | 4.71 | 31.67 | 19.05 | 0.31 | -42.59 | -13.89 | 0.33 | 43.48 | 26.92 | 0.23 | -8.0 | -8.0 | 0 | 0 | 0 | 119.64 | -47.31 | 35.6 |
| 19Q4 (4) | 1.09 | -30.13 | 0.0 | -1.17 | -631.25 | 0.0 | 0.4 | 150.0 | 0.0 | -0.16 | -166.67 | 0.0 | -0.08 | -105.71 | 0.0 | 0.3 | 87.5 | 0.0 | 0 | 0 | 0.0 | 3.58 | 81.24 | 0.0 | 0.54 | -8.47 | 0.0 | 0.23 | -46.51 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 227.08 | -1.01 | 0.0 |
| 19Q3 (3) | 1.56 | 57.58 | 0.0 | -0.16 | 20.0 | 0.0 | -0.8 | -5.26 | 0.0 | 0.24 | 1100.0 | 0.0 | 1.4 | 77.22 | 0.0 | 0.16 | 60.0 | 0.0 | 0 | 0 | 0.0 | 1.97 | 61.18 | 0.0 | 0.59 | 15.69 | 0.0 | 0.43 | 65.38 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 229.41 | 20.5 | 0.0 |
| 19Q2 (2) | 0.99 | 120.0 | 0.0 | -0.2 | 28.57 | 0.0 | -0.76 | -3900.0 | 0.0 | 0.02 | 0 | 0.0 | 0.79 | 364.71 | 0.0 | 0.1 | -64.29 | 0.0 | 0 | 0 | 0.0 | 1.22 | -69.05 | 0.0 | 0.51 | 41.67 | 0.0 | 0.26 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 190.38 | 115.77 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.95 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 88.24 | 0.0 | 0.0 |
