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) | 15.93 | 794.94 | -0.77 | 0 | 0 | 0 | -0.24 | 0 | 15.16 | 1229.82 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 29.14 | 45.41 | 0.82 | -1.2 | 0.22 | -8.33 | 52.78 | 525.99 |
| 2022 (9) | 1.78 | -89.5 | -0.64 | 0 | 0 | 0 | -0.3 | 0 | 1.14 | -91.99 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 20.04 | -11.09 | 0.83 | 3.75 | 0.24 | -11.11 | 8.43 | -88.25 |
| 2021 (8) | 16.95 | -19.59 | -2.72 | 0 | 0 | 0 | 0.05 | -84.38 | 14.23 | -27.14 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 22.54 | 38.28 | 0.8 | 6.67 | 0.27 | 0.0 | 71.79 | -41.01 |
| 2020 (7) | 21.08 | 127.89 | -1.55 | 0 | 0 | 0 | 0.32 | -54.93 | 19.53 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 16.3 | 4.35 | 0.75 | 11.94 | 0.27 | 8.0 | 121.71 | 117.63 |
| 2019 (6) | 9.25 | -79.51 | -12.7 | 0 | 0 | 0 | 0.71 | 195.83 | -3.45 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 15.62 | -11.75 | 0.67 | 31.37 | 0.25 | -19.35 | 55.93 | -77.06 |
| 2018 (5) | 45.15 | 187.4 | -0.49 | 0 | 0 | 0 | 0.24 | 0 | 44.66 | 493.09 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 17.7 | 29.67 | 0.51 | 2.0 | 0.31 | 3.33 | 243.79 | 124.24 |
| 2017 (4) | 15.71 | 38.66 | -8.18 | 0 | 0 | 0 | -5.18 | 0 | 7.53 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 13.65 | 29.14 | 0.5 | -7.41 | 0.3 | 3.45 | 108.72 | 9.39 |
| 2016 (3) | 11.33 | -54.46 | -14.86 | 0 | 0 | 0 | -1.5 | 0 | -3.53 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 10.57 | -15.84 | 0.54 | 1.89 | 0.29 | -6.45 | 99.39 | -46.47 |
| 2015 (2) | 24.88 | 679.94 | -2.04 | 0 | 0 | 0 | 0.1 | -83.87 | 22.84 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 12.56 | 21.24 | 0.53 | 6.0 | 0.31 | -26.19 | 185.67 | 556.54 |
| 2014 (1) | 3.19 | -57.47 | -14.94 | 0 | 0 | 0 | 0.62 | 0 | -11.75 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 10.36 | 6.58 | 0.5 | 16.28 | 0.42 | 61.54 | 28.28 | -60.75 |
| 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) | 1.26 | 131.58 | -85.11 | -0.32 | -146.15 | -45.45 | 0 | 0 | 0 | 2.07 | 281.58 | 36.18 | 0.94 | 122.82 | -88.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.47 | -25.0 | 51.83 | 0.21 | 5.0 | 0.0 | 0.06 | 20.0 | 0.0 | 16.28 | 141.66 | -90.01 |
| 23Q3 (19) | -3.99 | -129.15 | 72.02 | -0.13 | 0.0 | 40.91 | 0 | 0 | 0 | -1.14 | -733.33 | 11.63 | -4.12 | -130.38 | 71.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.96 | 38.72 | 76.6 | 0.2 | 0.0 | -4.76 | 0.05 | 0.0 | 0.0 | -39.08 | -121.21 | 83.83 |
| 23Q2 (18) | 13.69 | 176.01 | 68.18 | -0.13 | 27.78 | 13.33 | 0 | 0 | 0 | 0.18 | 113.33 | 238.46 | 13.56 | 183.68 | 69.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.18 | 58.5 | 88.45 | 0.2 | 0.0 | -4.76 | 0.05 | -16.67 | -16.67 | 184.25 | 77.94 | -7.65 |
| 23Q1 (17) | 4.96 | -41.37 | 985.71 | -0.18 | 18.18 | -200.0 | 0 | 0 | 0 | -1.35 | -188.82 | -237.5 | 4.78 | -41.99 | 870.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.53 | -7.93 | -20.11 | 0.2 | -4.76 | -4.76 | 0.06 | 0.0 | -14.29 | 103.55 | -36.48 | 1200.21 |
| 22Q4 (16) | 8.46 | 159.33 | 12.8 | -0.22 | 0.0 | 43.59 | 0 | 0 | 0 | 1.52 | 217.83 | 270.73 | 8.24 | 156.91 | 15.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.92 | -12.77 | -4.84 | 0.21 | 0.0 | 0.0 | 0.06 | 20.0 | -25.0 | 163.01 | 167.44 | 18.67 |
| 22Q3 (15) | -14.26 | -275.18 | -282.59 | -0.22 | -46.67 | -1000.0 | 0 | 0 | 0 | -1.29 | -892.31 | -745.0 | -14.48 | -281.23 | -285.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.64 | 48.03 | -12.96 | 0.21 | 0.0 | 10.53 | 0.05 | -16.67 | -28.57 | -241.69 | -221.14 | -308.58 |
| 22Q2 (14) | 8.14 | 1553.57 | 1152.31 | -0.15 | -150.0 | -50.0 | 0 | 0 | 0 | -0.13 | 67.5 | -146.43 | 7.99 | 1388.71 | 1352.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.81 | -32.8 | -38.25 | 0.21 | 0.0 | 5.0 | 0.06 | -14.29 | 0.0 | 199.51 | 2219.79 | 1873.61 |
| 22Q1 (13) | -0.56 | -107.47 | -156.57 | -0.06 | 84.62 | 97.29 | 0 | 0 | 0 | -0.4 | -197.56 | 52.38 | -0.62 | -108.72 | 49.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.67 | 9.67 | 20.13 | 0.21 | 0.0 | 5.0 | 0.07 | -12.5 | 16.67 | -9.41 | -106.85 | -147.34 |
| 21Q4 (12) | 7.5 | -3.97 | 39.93 | -0.39 | -1850.0 | 68.8 | 0 | 0 | 0 | 0.41 | 105.0 | -67.72 | 7.11 | -8.73 | 72.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.17 | -20.22 | 30.23 | 0.21 | 10.53 | 5.0 | 0.08 | 14.29 | -11.11 | 137.36 | 18.54 | 9.17 |
| 21Q3 (11) | 7.81 | 1101.54 | 7.28 | -0.02 | 80.0 | 66.67 | 0 | 0 | 0 | 0.2 | -28.57 | -90.87 | 7.79 | 1316.36 | 7.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.48 | 5.02 | 19.56 | 0.19 | -5.0 | 0.0 | 0.07 | 16.67 | 16.67 | 115.88 | 1046.27 | -9.75 |
| 21Q2 (10) | 0.65 | -34.34 | -93.79 | -0.1 | 95.48 | 41.18 | 0 | 0 | 0 | 0.28 | 133.33 | 112.17 | 0.55 | 145.08 | -94.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.17 | 30.72 | 28.01 | 0.2 | 0.0 | 5.26 | 0.06 | 0.0 | 0.0 | 10.11 | -49.15 | -95.1 |
| 21Q1 (9) | 0.99 | -81.53 | 149.01 | -2.21 | -76.8 | -3057.14 | 0 | 0 | 0 | -0.84 | -166.14 | -3.7 | -1.22 | -129.68 | 41.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.72 | 18.89 | 125.84 | 0.2 | 0.0 | 11.11 | 0.06 | -33.33 | 0.0 | 19.88 | -84.2 | 122.93 |
| 20Q4 (8) | 5.36 | -26.37 | 106.15 | -1.25 | -1983.33 | 89.95 | 0 | 0 | 0 | 1.27 | -42.01 | -36.18 | 4.11 | -43.07 | 141.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.97 | -26.75 | -12.94 | 0.2 | 5.26 | 11.11 | 0.09 | 50.0 | 50.0 | 125.82 | -2.0 | 132.29 |
| 20Q3 (7) | 7.28 | -30.4 | -43.78 | -0.06 | 64.71 | -20.0 | 0 | 0 | 0 | 2.19 | 195.22 | 584.38 | 7.22 | -29.83 | -44.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.42 | 12.45 | 10.61 | 0.19 | 0.0 | 11.76 | 0.06 | 0.0 | 0.0 | 128.40 | -37.77 | -49.14 |
| 20Q2 (6) | 10.46 | 617.82 | 185.46 | -0.17 | -142.86 | -101.81 | 0 | 0 | 0 | -2.3 | -183.95 | -103.54 | 10.29 | 592.34 | 462.32 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.82 | 130.62 | 68.53 | 0.19 | 5.56 | 11.76 | 0.06 | 0.0 | 0.0 | 206.31 | 337.97 | 152.08 |
| 20Q1 (5) | -2.02 | -177.69 | -134.01 | -0.07 | 99.44 | 99.27 | 0 | 0 | 0 | -0.81 | -140.7 | -72.34 | -2.09 | 78.76 | 43.05 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.09 | -54.17 | -36.86 | 0.18 | 0.0 | 20.0 | 0.06 | 0.0 | 0.0 | -86.70 | -260.05 | -151.37 |
| 19Q4 (4) | 2.6 | -79.92 | 0.0 | -12.44 | -24780.0 | 0.0 | 0 | 0 | 0.0 | 1.99 | 521.88 | 0.0 | -9.84 | -176.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 4.56 | -6.94 | 0.0 | 0.18 | 5.88 | 0.0 | 0.06 | 0.0 | 0.0 | 54.17 | -78.54 | 0.0 |
| 19Q3 (3) | 12.95 | 205.8 | 0.0 | -0.05 | -100.53 | 0.0 | 0 | 0 | 0.0 | 0.32 | 128.32 | 0.0 | 12.9 | 554.23 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 4.9 | 71.33 | 0.0 | 0.17 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 252.44 | 163.73 | 0.0 |
| 19Q2 (2) | -12.24 | -306.06 | 0.0 | 9.4 | 197.81 | 0.0 | 0 | 0 | 0.0 | -1.13 | -140.43 | 0.0 | -2.84 | 22.62 | 0.0 | 0 | 0 | 0.0 | 0.04 | 200.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.86 | -13.6 | 0.0 | 0.17 | 13.33 | 0.0 | 0.06 | 0.0 | 0.0 | -396.12 | -334.74 | 0.0 |
| 19Q1 (1) | 5.94 | 0.0 | 0.0 | -9.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -3.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.31 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 168.75 | 0.0 | 0.0 |
