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) | 4.63 | -23.6 | 1.5 | 0 | -4.67 | 0 | 0.07 | 0 | 6.13 | 98.38 | 0.96 | -56.76 | 0 | 0 | 2.96 | -46.96 | -0.89 | 0 | 0.02 | -93.55 | 1.73 | 0.58 | 0.21 | 16.67 | 236.22 | -13.85 |
| 2022 (9) | 6.06 | 33.48 | -2.97 | 0 | -1.53 | 0 | -0.52 | 0 | 3.09 | 178.38 | 2.22 | 2.3 | 0 | 0 | 5.59 | 21.38 | 0.74 | -86.19 | 0.31 | -27.91 | 1.72 | 13.16 | 0.18 | 125.0 | 274.21 | 22.61 |
| 2021 (8) | 4.54 | -62.54 | -3.43 | 0 | -11.44 | 0 | -0.47 | 0 | 1.11 | -90.76 | 2.17 | 95.5 | 0 | 0 | 4.60 | 192.35 | 5.36 | -71.03 | 0.43 | -96.51 | 1.52 | 13.43 | 0.08 | 100.0 | 223.65 | 152.98 |
| 2020 (7) | 12.12 | 565.93 | -0.11 | 0 | 1.51 | 0 | 0.26 | -67.5 | 12.01 | 845.67 | 1.11 | 73.44 | 0 | 0 | 1.57 | -27.51 | 18.5 | 14130.77 | 12.33 | 30725.0 | 1.34 | 7.2 | 0.04 | 33.33 | 88.40 | -35.88 |
| 2019 (6) | 1.82 | 213.79 | -0.55 | 0 | -0.67 | 0 | 0.8 | 0 | 1.27 | 273.53 | 0.64 | 88.24 | 0 | 0 | 2.17 | 78.91 | 0.13 | 0 | 0.04 | -20.0 | 1.25 | 32.98 | 0.03 | 50.0 | 137.88 | 140.1 |
| 2018 (5) | 0.58 | 0 | -0.24 | 0 | -0.35 | 0 | -0.86 | 0 | 0.34 | 0 | 0.34 | -30.61 | 0 | 0 | 1.21 | -37.75 | 0 | 0 | 0.05 | 0 | 0.94 | -9.62 | 0.02 | 0.0 | 57.43 | 0 |
| 2017 (4) | -2.06 | 0 | -0.36 | 0 | -0.91 | 0 | -0.1 | 0 | -2.42 | 0 | 0.49 | 8.89 | 0 | 0 | 1.95 | 8.5 | -0.59 | 0 | -0.58 | 0 | 1.04 | -0.95 | 0.02 | -33.33 | -429.17 | 0 |
| 2016 (3) | 0.67 | 0 | 0.62 | 0 | -1.13 | 0 | 0.01 | 0 | 1.29 | 0 | 0.45 | -22.41 | 0 | 0 | 1.80 | -30.78 | -0.22 | 0 | -0.95 | 0 | 1.05 | -14.63 | 0.03 | -72.73 | 515.38 | 0 |
| 2015 (2) | -0.48 | 0 | -0.12 | 0 | -1.72 | 0 | -0.04 | 0 | -0.6 | 0 | 0.58 | 93.33 | 0 | 0 | 2.60 | 128.04 | -3.24 | 0 | -2.71 | 0 | 1.23 | -6.11 | 0.11 | -26.67 | 0.00 | 0 |
| 2014 (1) | 0.24 | 33.33 | 0.04 | 0 | -0.89 | 0 | 0.11 | 0 | 0.28 | 0 | 0.3 | 400.0 | 0 | 0 | 1.14 | 101.14 | -1.67 | 0 | -1.47 | 0 | 1.31 | 147.17 | 0.15 | 150.0 | 0.00 | 0 |
| 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) | 1.87 | 85.15 | -62.82 | 0.13 | 136.11 | 108.07 | -0.61 | 75.1 | -224.49 | 0.38 | 265.22 | 375.0 | 2.0 | 207.69 | -41.52 | 0.29 | -3.33 | -75.0 | 0 | 0 | 0 | 3.72 | 7.08 | -71.63 | 0.33 | 430.0 | 194.29 | -0.05 | -133.33 | 84.85 | 0.43 | -2.27 | -2.27 | 0.05 | 0.0 | 0.0 | 434.88 | 175.57 | -86.17 |
| 23Q3 (19) | 1.01 | -36.48 | 193.52 | -0.36 | -121.95 | 34.55 | -2.45 | -114.91 | 11.23 | -0.23 | -91.67 | 56.6 | 0.65 | -79.88 | 139.88 | 0.3 | 3.45 | -41.18 | 0 | 0 | 0 | 3.47 | 6.8 | -32.26 | -0.1 | 74.36 | -233.33 | 0.15 | -63.41 | 50.0 | 0.44 | 2.33 | -2.22 | 0.05 | 0.0 | 0.0 | 157.81 | -11.66 | 187.67 |
| 23Q2 (18) | 1.59 | 960.0 | 23.26 | 1.64 | 1722.22 | 612.5 | -1.14 | -142.55 | -1325.0 | -0.12 | -400.0 | 68.42 | 3.23 | 1245.83 | 232.99 | 0.29 | 262.5 | 222.22 | 0 | 0 | 0 | 3.25 | 186.1 | 316.14 | -0.39 | 47.3 | -137.14 | 0.41 | 182.0 | 13.89 | 0.43 | 0.0 | 2.38 | 0.05 | 0.0 | 25.0 | 178.65 | 0 | 13.56 |
| 23Q1 (17) | 0.15 | -97.02 | -81.71 | 0.09 | 105.59 | 118.75 | -0.47 | -195.92 | -157.32 | 0.04 | -50.0 | -86.67 | 0.24 | -92.98 | -29.41 | 0.08 | -93.1 | -82.61 | 0 | 0 | 0 | 1.14 | -91.33 | -76.73 | -0.74 | -111.43 | -1333.33 | -0.5 | -51.52 | -377.78 | 0.43 | -2.27 | 2.38 | 0.05 | 0.0 | 25.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 5.03 | 565.74 | 71.67 | -1.61 | -192.73 | -215.69 | 0.49 | 117.75 | 117.13 | 0.08 | 115.09 | 118.6 | 3.42 | 309.82 | 41.32 | 1.16 | 127.45 | 110.91 | 0 | 0 | 0 | 13.11 | 155.72 | 141.18 | -0.35 | -1066.67 | -138.89 | -0.33 | -430.0 | -37.5 | 0.44 | -2.22 | 10.0 | 0.05 | 0.0 | 66.67 | 3143.75 | 1846.53 | 103.86 |
| 22Q3 (15) | -1.08 | -183.72 | -6.93 | -0.55 | -71.88 | 76.79 | -2.76 | -3350.0 | -324.39 | -0.53 | -39.47 | -112.0 | -1.63 | -268.04 | 51.78 | 0.51 | 466.67 | 218.75 | 0 | 0 | 0 | 5.13 | 556.08 | 264.88 | -0.03 | -102.86 | -105.88 | 0.1 | -72.22 | 117.54 | 0.45 | 7.14 | 15.38 | 0.05 | 25.0 | 150.0 | -180.00 | -214.42 | 0 |
| 22Q2 (14) | 1.29 | 57.32 | -4.44 | -0.32 | 33.33 | -127.35 | -0.08 | -109.76 | 98.77 | -0.38 | -226.67 | -231.03 | 0.97 | 185.29 | -61.51 | 0.09 | -80.43 | -83.64 | 0 | 0 | 0 | 0.78 | -84.0 | -81.78 | 1.05 | 1650.0 | -35.98 | 0.36 | 100.0 | 0.0 | 0.42 | 0.0 | 10.53 | 0.04 | 0.0 | 300.0 | 157.32 | 22.78 | -12.6 |
| 22Q1 (13) | 0.82 | -72.01 | -35.43 | -0.48 | 5.88 | 72.09 | 0.82 | 128.67 | 124.7 | 0.3 | 169.77 | 528.57 | 0.34 | -85.95 | 175.56 | 0.46 | -16.36 | -49.45 | 0 | 0 | 0 | 4.88 | -10.15 | -31.26 | 0.06 | -93.33 | -97.4 | 0.18 | 175.0 | -79.31 | 0.42 | 5.0 | 20.0 | 0.04 | 33.33 | 300.0 | 128.12 | -91.69 | 24.09 |
| 21Q4 (12) | 2.93 | 390.1 | -54.99 | -0.51 | 78.48 | -828.57 | -2.86 | -332.52 | -74.39 | -0.43 | -72.0 | -121.5 | 2.42 | 171.6 | -63.22 | 0.55 | 243.75 | 7.84 | 0 | 0 | 0 | 5.43 | 286.89 | 134.02 | 0.9 | 76.47 | -82.73 | -0.24 | 57.89 | -107.89 | 0.4 | 2.56 | 21.21 | 0.03 | 50.0 | 200.0 | 1542.11 | 0 | 700.66 |
| 21Q3 (11) | -1.01 | -174.81 | -123.49 | -2.37 | -302.56 | -2470.0 | 1.23 | 118.92 | -59.54 | -0.25 | -186.21 | 78.81 | -3.38 | -234.13 | -176.82 | 0.16 | -70.91 | -38.46 | 0 | 0 | 0 | 1.40 | -67.23 | 66.57 | 0.51 | -68.9 | -95.49 | -0.57 | -258.33 | -107.42 | 0.39 | 2.63 | 18.18 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 1.35 | 6.3 | -34.15 | 1.17 | 168.02 | 1075.0 | -6.5 | -95.78 | -3350.0 | 0.29 | 514.29 | 176.32 | 2.52 | 660.0 | 30.57 | 0.55 | -39.56 | 292.86 | 0 | 0 | 0 | 4.29 | -39.65 | 239.58 | 1.64 | -29.0 | -17.17 | 0.36 | -58.62 | -76.77 | 0.38 | 8.57 | 11.76 | 0.01 | 0.0 | 0.0 | 180.00 | 74.33 | 66.83 |
| 21Q1 (9) | 1.27 | -80.49 | 269.33 | -1.72 | -2557.14 | -1046.67 | -3.32 | -102.44 | -3588.89 | -0.07 | -103.5 | 56.25 | -0.45 | -106.84 | 50.0 | 0.91 | 78.43 | 355.0 | 0 | 0 | 0 | 7.10 | 205.88 | 135.49 | 2.31 | -55.66 | 23000.0 | 0.87 | -71.38 | 1350.0 | 0.35 | 6.06 | 6.06 | 0.01 | 0.0 | 0.0 | 103.25 | -46.39 | 155.07 |
| 20Q4 (8) | 6.51 | 51.4 | 538.24 | 0.07 | -30.0 | -75.86 | -1.64 | -153.95 | -1950.0 | 2.0 | 269.49 | 525.0 | 6.58 | 49.55 | 402.29 | 0.51 | 96.15 | 325.0 | 0 | 0 | 0 | 2.32 | 175.38 | 51.15 | 5.21 | -53.93 | 726.98 | 3.04 | -60.42 | 679.49 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 192.60 | 259.23 | 37.84 |
| 20Q3 (7) | 4.3 | 109.76 | 321.57 | 0.1 | 183.33 | 108.4 | 3.04 | 1420.0 | 775.56 | -1.18 | -210.53 | -5800.0 | 4.4 | 127.98 | 2688.24 | 0.26 | 85.71 | 62.5 | 0 | 0 | 0 | 0.84 | -33.2 | -60.21 | 11.31 | 471.21 | 7978.57 | 7.68 | 395.48 | 76900.0 | 0.33 | -2.94 | 3.12 | 0.01 | 0.0 | 0.0 | 53.62 | -50.31 | -83.18 |
| 20Q2 (6) | 2.05 | 373.33 | 272.73 | -0.12 | 20.0 | -129.27 | 0.2 | 322.22 | 385.71 | -0.38 | -137.5 | -642.86 | 1.93 | 314.44 | 101.04 | 0.14 | -30.0 | -50.0 | 0 | 0 | 0 | 1.26 | -58.15 | -66.23 | 1.98 | 19700.0 | 842.86 | 1.55 | 2483.33 | 868.75 | 0.34 | 3.03 | 9.68 | 0.01 | 0.0 | 0.0 | 107.89 | 157.54 | -5.84 |
| 20Q1 (5) | -0.75 | -173.53 | 2.6 | -0.15 | -151.72 | -150.0 | -0.09 | -12.5 | -28.57 | -0.16 | -150.0 | -128.07 | -0.9 | -168.7 | -8.43 | 0.2 | 66.67 | 150.0 | 0 | 0 | 0 | 3.02 | 96.33 | 149.62 | 0.01 | -98.41 | 101.18 | 0.06 | -84.62 | 111.76 | 0.33 | 0.0 | 13.79 | 0.01 | 0.0 | 0.0 | -187.50 | -234.19 | 0 |
| 19Q4 (4) | 1.02 | 0.0 | 0.0 | 0.29 | 124.37 | 0.0 | -0.08 | 82.22 | 0.0 | 0.32 | 1700.0 | 0.0 | 1.31 | 870.59 | 0.0 | 0.12 | -25.0 | 0.0 | 0 | 0 | 0.0 | 1.54 | -27.5 | 0.0 | 0.63 | 350.0 | 0.0 | 0.39 | 4000.0 | 0.0 | 0.33 | 3.12 | 0.0 | 0.01 | 0.0 | 0.0 | 139.73 | -56.16 | 0.0 |
| 19Q3 (3) | 1.02 | 85.45 | 0.0 | -1.19 | -390.24 | 0.0 | -0.45 | -542.86 | 0.0 | -0.02 | -128.57 | 0.0 | -0.17 | -117.71 | 0.0 | 0.16 | -42.86 | 0.0 | 0 | 0 | 0.0 | 2.12 | -43.31 | 0.0 | 0.14 | -33.33 | 0.0 | -0.01 | -106.25 | 0.0 | 0.32 | 3.23 | 0.0 | 0.01 | 0.0 | 0.0 | 318.75 | 178.18 | 0.0 |
| 19Q2 (2) | 0.55 | 171.43 | 0.0 | 0.41 | 783.33 | 0.0 | -0.07 | 0.0 | 0.0 | 0.07 | -87.72 | 0.0 | 0.96 | 215.66 | 0.0 | 0.28 | 250.0 | 0.0 | 0 | 0 | 0.0 | 3.74 | 209.35 | 0.0 | 0.21 | 124.71 | 0.0 | 0.16 | 131.37 | 0.0 | 0.31 | 6.9 | 0.0 | 0.01 | 0.0 | 0.0 | 114.58 | 0 | 0.0 |
| 19Q1 (1) | -0.77 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
