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) | 2.62 | -62.62 | -2.27 | 0 | -1.17 | 0 | -1.42 | 0 | 0.35 | -91.18 | 2.29 | -40.52 | -0.06 | 0 | 8.83 | -30.24 | 1.89 | -43.41 | 1.75 | -22.91 | 2.06 | 0.98 | 0.02 | 0.0 | 68.41 | -57.75 |
| 2022 (9) | 7.01 | 72.24 | -3.04 | 0 | -4.23 | 0 | 0.01 | 0 | 3.97 | 107.85 | 3.85 | -28.57 | -0.08 | 0 | 12.66 | -20.16 | 3.34 | -29.24 | 2.27 | -43.11 | 2.04 | 33.33 | 0.02 | 0.0 | 161.89 | 120.37 |
| 2021 (8) | 4.07 | 54.17 | -2.16 | 0 | 0.88 | -29.6 | 0 | 0 | 1.91 | 0 | 5.39 | -18.7 | -0.21 | 0 | 15.86 | -37.75 | 4.72 | 43.9 | 3.99 | -32.94 | 1.53 | 26.45 | 0.02 | -33.33 | 73.47 | 100.08 |
| 2020 (7) | 2.64 | -6.71 | -7.31 | 0 | 1.25 | 0 | -4.75 | 0 | -4.67 | 0 | 6.63 | 27.01 | 0.73 | -88.68 | 25.48 | 32.62 | 3.28 | 4.79 | 5.95 | 145.87 | 1.21 | 9.01 | 0.03 | 50.0 | 36.72 | -53.94 |
| 2019 (6) | 2.83 | -12.38 | 1.21 | 0 | -0.62 | 0 | 0 | 0 | 4.04 | 0 | 5.22 | 193.26 | 6.45 | 0 | 19.21 | 183.76 | 3.13 | 16.36 | 2.42 | 16.35 | 1.11 | 15.62 | 0.02 | -66.67 | 79.72 | -23.49 |
| 2018 (5) | 3.23 | 32.38 | -3.4 | 0 | -0.74 | 0 | 0 | 0 | -0.17 | 0 | 1.78 | 24.48 | -1.14 | 0 | 6.77 | 25.33 | 2.69 | -31.9 | 2.08 | -24.09 | 0.96 | 11.63 | 0.06 | 100.0 | 104.19 | 55.01 |
| 2017 (4) | 2.44 | -36.46 | -2.15 | 0 | 0.23 | 0 | 0.01 | 0 | 0.29 | -73.64 | 1.43 | -6.54 | 0 | 0 | 5.40 | -7.95 | 3.95 | -2.71 | 2.74 | -13.84 | 0.86 | 3.61 | 0.03 | 0.0 | 67.22 | -29.28 |
| 2016 (3) | 3.84 | -11.93 | -2.74 | 0 | -1.56 | 0 | 0 | 0 | 1.1 | -54.73 | 1.53 | -10.0 | 0.01 | 0 | 5.87 | -14.56 | 4.06 | 43.97 | 3.18 | 28.74 | 0.83 | 9.21 | 0.03 | 0.0 | 95.05 | -28.93 |
| 2015 (2) | 4.36 | 227.82 | -1.93 | 0 | -0.21 | 0 | 0 | 0 | 2.43 | 0 | 1.7 | 18.88 | -0.05 | 0 | 6.87 | 26.52 | 2.82 | -3.42 | 2.47 | 6.93 | 0.76 | 11.76 | 0.03 | 0.0 | 133.74 | 203.69 |
| 2014 (1) | 1.33 | -15.82 | -2.09 | 0 | 1.5 | 42.86 | 0 | 0 | -0.76 | 0 | 1.43 | 134.43 | -0.05 | 0 | 5.43 | 113.69 | 2.92 | 49.74 | 2.31 | 115.89 | 0.68 | 7.94 | 0.03 | 50.0 | 44.04 | -52.06 |
| 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) | 0.39 | -49.35 | -84.08 | -0.8 | -15.94 | -40.35 | 1.62 | 175.7 | 156.25 | -1.44 | -3700.0 | 0 | -0.41 | -612.5 | -121.81 | 0.77 | 11.59 | -22.22 | -0.02 | 0.0 | -100.0 | 10.80 | 7.37 | -25.82 | 0.63 | 28.57 | -8.7 | 0.37 | 236.36 | -41.27 | 0.53 | 3.92 | 1.92 | 0.01 | 0.0 | 0.0 | 42.86 | -64.94 | -79.71 |
| 23Q3 (19) | 0.77 | 140.62 | -66.95 | -0.69 | -43.75 | -155.56 | -2.14 | -496.3 | -201.41 | 0.04 | 0 | 300.0 | 0.08 | 150.0 | -96.12 | 0.69 | 38.0 | 146.43 | -0.02 | 0 | 0 | 10.06 | 20.9 | 176.96 | 0.49 | 40.0 | -37.18 | 0.11 | 83.33 | -79.63 | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 122.22 | 121.53 | -44.4 |
| 23Q2 (18) | 0.32 | -71.68 | 10.34 | -0.48 | -54.84 | 51.02 | 0.54 | 145.38 | 235.0 | 0 | 100.0 | 0 | -0.16 | -119.51 | 76.81 | 0.5 | 56.25 | -48.45 | 0 | 100.0 | 100.0 | 8.32 | 54.17 | -31.81 | 0.35 | -16.67 | -63.92 | 0.06 | -95.0 | -90.16 | 0.51 | -1.92 | 2.0 | 0.01 | 0.0 | 0.0 | 55.17 | -15.53 | 113.08 |
| 23Q1 (17) | 1.13 | -53.88 | -41.45 | -0.31 | 45.61 | 74.59 | -1.19 | 58.68 | -395.83 | -0.02 | 0 | 0 | 0.82 | -56.38 | 15.49 | 0.32 | -67.68 | -80.12 | -0.01 | 0.0 | 85.71 | 5.40 | -62.93 | -73.35 | 0.42 | -39.13 | -52.81 | 1.2 | 90.48 | 144.9 | 0.52 | 0.0 | 4.0 | 0.01 | 0.0 | 0.0 | 65.32 | -69.07 | -66.16 |
| 22Q4 (16) | 2.45 | 5.15 | -11.23 | -0.57 | -111.11 | 43.56 | -2.88 | -305.63 | -329.85 | 0 | -100.0 | 100.0 | 1.88 | -8.74 | 7.43 | 0.99 | 253.57 | -22.66 | -0.01 | 0 | 95.0 | 14.56 | 300.89 | -4.34 | 0.69 | -11.54 | -15.85 | 0.63 | 16.67 | -34.38 | 0.52 | 1.96 | 18.18 | 0.01 | 0.0 | 0.0 | 211.21 | -3.91 | 7.9 |
| 22Q3 (15) | 2.33 | 703.45 | 565.71 | -0.27 | 72.45 | 86.5 | -0.71 | -77.5 | -317.65 | 0.01 | 0 | -75.0 | 2.06 | 398.55 | 224.85 | 0.28 | -71.13 | -82.39 | 0 | 100.0 | 0 | 3.63 | -70.24 | -81.07 | 0.78 | -19.59 | -29.09 | 0.54 | -11.48 | -41.94 | 0.51 | 2.0 | 18.6 | 0.01 | 0.0 | 0.0 | 219.81 | 748.93 | 760.4 |
| 22Q2 (14) | 0.29 | -84.97 | -63.75 | -0.98 | 19.67 | -165.77 | -0.4 | -66.67 | -671.43 | 0 | 0 | -100.0 | -0.69 | -197.18 | -130.13 | 0.97 | -39.75 | 36.62 | -0.01 | 85.71 | -104.76 | 12.20 | -39.75 | 47.79 | 0.97 | 8.99 | -30.71 | 0.61 | 24.49 | -44.04 | 0.5 | 0.0 | 51.52 | 0.01 | 0.0 | 0.0 | 25.89 | -86.58 | -53.72 |
| 22Q1 (13) | 1.93 | -30.07 | 1106.25 | -1.22 | -20.79 | -87.69 | -0.24 | 64.18 | -114.46 | 0 | 100.0 | 100.0 | 0.71 | -59.43 | 244.9 | 1.61 | 25.78 | -11.05 | -0.07 | 65.0 | 65.0 | 20.25 | 33.06 | -2.88 | 0.89 | 8.54 | -35.97 | 0.49 | -48.96 | -51.96 | 0.5 | 13.64 | 56.25 | 0.01 | 0.0 | 0.0 | 193.00 | -1.4 | 1528.44 |
| 21Q4 (12) | 2.76 | 688.57 | 711.76 | -1.01 | 49.5 | 46.84 | -0.67 | -294.12 | -130.04 | -0.03 | -175.0 | -50.0 | 1.75 | 206.06 | 212.18 | 1.28 | -19.5 | -34.69 | -0.2 | 0 | -300.0 | 15.22 | -20.65 | -35.16 | 0.82 | -25.45 | -41.84 | 0.96 | 3.23 | -15.04 | 0.44 | 2.33 | 41.94 | 0.01 | 0.0 | 0.0 | 195.74 | 666.2 | 734.79 |
| 21Q3 (11) | 0.35 | -56.25 | -69.83 | -2.0 | -234.23 | -17.65 | -0.17 | -342.86 | -288.89 | 0.04 | 300.0 | 500.0 | -1.65 | -172.05 | -205.56 | 1.59 | 123.94 | 9.66 | 0 | -100.0 | 100.0 | 19.18 | 132.32 | -2.38 | 1.1 | -21.43 | 1.85 | 0.93 | -14.68 | 19.23 | 0.43 | 30.3 | 43.33 | 0.01 | 0.0 | 0.0 | 25.55 | -54.33 | -75.99 |
| 21Q2 (10) | 0.8 | 400.0 | -11.11 | 1.49 | 329.23 | 236.7 | 0.07 | -95.78 | 105.69 | 0.01 | 200.0 | 100.21 | 2.29 | 567.35 | 1305.26 | 0.71 | -60.77 | -59.2 | 0.21 | 205.0 | -82.35 | 8.26 | -60.41 | -76.37 | 1.4 | 0.72 | 400.0 | 1.09 | 6.86 | -70.05 | 0.33 | 3.12 | 10.0 | 0.01 | 0.0 | 0.0 | 55.94 | 372.03 | 145.53 |
| 21Q1 (9) | 0.16 | -52.94 | -27.27 | -0.65 | 65.79 | 75.1 | 1.66 | -25.56 | 937.5 | -0.01 | 50.0 | 0 | -0.49 | 68.59 | 79.5 | 1.81 | -7.65 | 23.13 | -0.2 | -300.0 | 39.39 | 20.85 | -11.16 | -24.68 | 1.39 | -1.42 | 172.55 | 1.02 | -9.73 | 155.0 | 0.32 | 3.23 | 6.67 | 0.01 | 0.0 | 0.0 | 11.85 | -49.46 | -61.75 |
| 20Q4 (8) | 0.34 | -70.69 | -50.0 | -1.9 | -11.76 | -152.49 | 2.23 | 2377.78 | 347.78 | -0.02 | -100.0 | -100.0 | -1.56 | -188.89 | -136.28 | 1.96 | 35.17 | 15.98 | -0.05 | 44.44 | -100.78 | 23.47 | 19.47 | -5.14 | 1.41 | 30.56 | 48.42 | 1.13 | 44.87 | 61.43 | 0.31 | 3.33 | 14.81 | 0.01 | 0.0 | 0 | 23.45 | -77.97 | -66.55 |
| 20Q3 (7) | 1.16 | 28.89 | -32.56 | -1.7 | -55.96 | -45.3 | 0.09 | 107.32 | 128.12 | -0.01 | 99.79 | -200.0 | -0.54 | -184.21 | -198.18 | 1.45 | -16.67 | -4.61 | -0.09 | -107.56 | 0 | 19.65 | -43.77 | -9.78 | 1.08 | 285.71 | 58.82 | 0.78 | -78.57 | 16.42 | 0.3 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 106.42 | 367.07 | -40.6 |
| 20Q2 (6) | 0.9 | 309.09 | 662.5 | -1.09 | 58.24 | 16.15 | -1.23 | -868.75 | -261.84 | -4.73 | 0 | 0 | -0.19 | 92.05 | 86.99 | 1.74 | 18.37 | 15.23 | 1.19 | 460.61 | 0 | 34.94 | 26.21 | 53.41 | 0.28 | -45.1 | -62.16 | 3.64 | 810.0 | 628.0 | 0.3 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 22.78 | -26.47 | 212.5 |
| 20Q1 (5) | 0.22 | -67.65 | -62.71 | -2.61 | -172.1 | -4450.0 | 0.16 | 117.78 | 200.0 | 0 | 100.0 | 0 | -2.39 | -155.58 | -467.69 | 1.47 | -13.02 | 200.0 | -0.33 | -105.12 | 0 | 27.68 | 11.88 | 280.23 | 0.51 | -46.32 | -32.89 | 0.4 | -42.86 | -27.27 | 0.3 | 11.11 | 7.14 | 0.01 | 0 | 0 | 30.99 | -55.8 | -56.41 |
| 19Q4 (4) | 0.68 | -60.47 | 0.0 | 3.62 | 409.4 | 0.0 | -0.9 | -181.25 | 0.0 | -0.01 | -200.0 | 0.0 | 4.3 | 681.82 | 0.0 | 1.69 | 11.18 | 0.0 | 6.45 | 0 | 0.0 | 24.74 | 13.63 | 0.0 | 0.95 | 39.71 | 0.0 | 0.7 | 4.48 | 0.0 | 0.27 | -3.57 | 0.0 | 0 | -100.0 | 0.0 | 70.10 | -60.87 | 0.0 |
| 19Q3 (3) | 1.72 | 1175.0 | 0.0 | -1.17 | 10.0 | 0.0 | -0.32 | -142.11 | 0.0 | 0.01 | 0 | 0.0 | 0.55 | 137.67 | 0.0 | 1.52 | 0.66 | 0.0 | 0 | 0 | 0.0 | 21.78 | -4.39 | 0.0 | 0.68 | -8.11 | 0.0 | 0.67 | 34.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 179.17 | 984.64 | 0.0 |
| 19Q2 (2) | -0.16 | -127.12 | 0.0 | -1.3 | -2266.67 | 0.0 | 0.76 | 575.0 | 0.0 | 0 | 0 | 0.0 | -1.46 | -324.62 | 0.0 | 1.51 | 208.16 | 0.0 | 0 | 0 | 0.0 | 22.78 | 212.81 | 0.0 | 0.74 | -2.63 | 0.0 | 0.5 | -9.09 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -20.25 | -128.49 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.28 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 71.08 | 0.0 | 0.0 |
