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) | 7.64 | -6.6 | -7.53 | 0 | 2.39 | 0 | -0.01 | 0 | 0.11 | -99.11 | 6.9 | 174.9 | 0 | 0 | 19.47 | 188.79 | 6.95 | -8.43 | 6.16 | -14.68 | 0.69 | 0.0 | 0.33 | 0.0 | 106.41 | 7.19 |
| 2022 (9) | 8.18 | 29.64 | 4.21 | 0 | -4.08 | 0 | -0.05 | 0 | 12.39 | 178.43 | 2.51 | 202.41 | 0 | 0 | 6.74 | 197.13 | 7.59 | -7.89 | 7.22 | 7.76 | 0.69 | -6.76 | 0.33 | -5.71 | 99.27 | 22.56 |
| 2021 (8) | 6.31 | 2.27 | -1.86 | 0 | -2.27 | 0 | 0.26 | 0 | 4.45 | 124.75 | 0.83 | 219.23 | 0 | 0 | 2.27 | 117.13 | 8.24 | 54.6 | 6.7 | 68.77 | 0.74 | 1.37 | 0.35 | -5.41 | 81.00 | -33.44 |
| 2020 (7) | 6.17 | 84.18 | -4.19 | 0 | -2.96 | 0 | -0.25 | 0 | 1.98 | -60.32 | 0.26 | 100.0 | 0 | 0 | 1.05 | 65.68 | 5.33 | 28.43 | 3.97 | 28.06 | 0.73 | 12.31 | 0.37 | 5.71 | 121.70 | 48.94 |
| 2019 (6) | 3.35 | 97.06 | 1.64 | 1390.91 | -2.84 | 0 | 0.05 | 0 | 4.99 | 175.69 | 0.13 | -81.43 | 0 | 0 | 0.63 | -86.63 | 4.15 | 56.6 | 3.1 | 11.11 | 0.65 | 62.5 | 0.35 | 105.88 | 81.71 | 61.49 |
| 2018 (5) | 1.7 | -59.91 | 0.11 | 0 | -2.71 | 0 | -0.03 | 0 | 1.81 | 174.24 | 0.7 | -41.67 | 0 | 0 | 4.72 | -16.71 | 2.65 | -50.74 | 2.79 | -25.8 | 0.4 | 17.65 | 0.17 | 13.33 | 50.60 | -49.29 |
| 2017 (4) | 4.24 | 14.59 | -3.58 | 0 | -1.58 | 0 | 0.4 | 0 | 0.66 | 0 | 1.2 | 1100.0 | 0 | 0 | 5.66 | 1125.48 | 5.38 | 7.17 | 3.76 | -4.33 | 0.34 | 17.24 | 0.15 | 0.0 | 99.76 | 17.83 |
| 2016 (3) | 3.7 | -2.63 | -4.71 | 0 | -0.01 | 0 | -0.23 | 0 | -1.01 | 0 | 0.1 | -9.09 | 0 | 0 | 0.46 | -16.06 | 5.02 | 3.93 | 3.93 | -2.96 | 0.29 | -12.12 | 0.15 | 0.0 | 84.67 | 0.93 |
| 2015 (2) | 3.8 | -27.76 | -2.24 | 0 | -0.05 | 0 | -0.06 | 0 | 1.56 | -69.05 | 0.11 | -50.0 | 0 | 0 | 0.55 | -59.71 | 4.83 | 39.19 | 4.05 | 37.76 | 0.33 | 0.0 | 0.15 | 7.14 | 83.89 | -45.62 |
| 2014 (1) | 5.26 | 29.24 | -0.22 | 0 | -3.27 | 0 | 0.1 | 0 | 5.04 | 60.0 | 0.22 | -77.32 | 0 | 0 | 1.37 | -67.9 | 3.47 | -41.88 | 2.94 | -41.08 | 0.33 | 57.14 | 0.14 | -22.22 | 154.25 | 103.9 |
| 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) | 3.21 | 56.59 | 64.62 | -1.87 | 20.76 | -1658.33 | 2.2 | 149.66 | 3042.86 | -0.02 | -150.0 | -150.0 | 1.34 | 532.26 | -35.27 | 1.96 | 0.51 | 136.14 | 0 | 0 | 0 | 18.88 | -19.63 | 130.23 | 2.25 | 51.01 | -1.32 | 1.88 | 18.24 | 26.17 | 0.15 | 0.0 | -11.76 | 0.08 | 0.0 | 0.0 | 152.13 | 35.06 | 35.75 |
| 23Q3 (19) | 2.05 | -14.58 | 13.89 | -2.36 | -180.95 | -100.0 | -4.43 | -262.27 | 9.03 | 0.04 | 233.33 | 157.14 | -0.31 | -119.87 | -150.0 | 1.95 | 59.84 | 68.1 | 0 | 0 | 0 | 23.49 | 66.0 | 82.48 | 1.49 | -10.24 | -19.89 | 1.59 | 3.92 | -30.26 | 0.15 | -6.25 | -6.25 | 0.08 | 0.0 | 0.0 | 112.64 | -16.93 | 57.69 |
| 23Q2 (18) | 2.4 | 24100.0 | 185.71 | -0.84 | 65.85 | -147.46 | 2.73 | 44.44 | 225.0 | -0.03 | 0 | -400.0 | 1.56 | 163.16 | -40.23 | 1.22 | -31.07 | 542.11 | 0 | 0 | 0 | 14.15 | -34.99 | 561.47 | 1.66 | 7.1 | -2.92 | 1.53 | 30.77 | -13.56 | 0.16 | -27.27 | -5.88 | 0.08 | 0.0 | 0.0 | 135.59 | 20032.2 | 226.07 |
| 23Q1 (17) | -0.01 | -100.51 | -100.28 | -2.46 | -2150.0 | -170.49 | 1.89 | 2600.0 | 1675.0 | 0 | -100.0 | 100.0 | -2.47 | -219.32 | -134.89 | 1.77 | 113.25 | 436.36 | 0 | 0 | 0 | 21.77 | 165.45 | 508.27 | 1.55 | -32.02 | -10.4 | 1.17 | -21.48 | -30.36 | 0.22 | 29.41 | 15.79 | 0.08 | 0.0 | 0.0 | -0.68 | -100.61 | -100.37 |
| 22Q4 (16) | 1.95 | 8.33 | -7.58 | 0.12 | 110.17 | 130.77 | 0.07 | 101.44 | -93.0 | 0.04 | 157.14 | 0.0 | 2.07 | 233.87 | 20.35 | 0.83 | -28.45 | 130.56 | 0 | 0 | 0 | 8.20 | -36.3 | 155.16 | 2.28 | 22.58 | -11.63 | 1.49 | -34.65 | -38.17 | 0.17 | 6.25 | -19.05 | 0.08 | 0.0 | 0.0 | 112.07 | 56.9 | 43.41 |
| 22Q3 (15) | 1.8 | 114.29 | 41.73 | -1.18 | -166.67 | 34.81 | -4.87 | -679.76 | -15.4 | -0.07 | -800.0 | 0 | 0.62 | -76.25 | 214.81 | 1.16 | 510.53 | 262.5 | 0 | 0 | 0 | 12.87 | 501.72 | 295.89 | 1.86 | 8.77 | 0.54 | 2.28 | 28.81 | 56.16 | 0.16 | -5.88 | -11.11 | 0.08 | 0.0 | 0.0 | 71.43 | 71.77 | -3.26 |
| 22Q2 (14) | 0.84 | -76.6 | -69.68 | 1.77 | -49.28 | 521.43 | 0.84 | 800.0 | 1.2 | 0.01 | 133.33 | -95.24 | 2.61 | -63.14 | 11.06 | 0.19 | -42.42 | 35.71 | 0 | 0 | 0 | 2.14 | -40.22 | 22.88 | 1.71 | -1.16 | -15.35 | 1.77 | 5.36 | 22.92 | 0.17 | -10.53 | -5.56 | 0.08 | 0.0 | -11.11 | 41.58 | -77.41 | -74.33 |
| 22Q1 (13) | 3.59 | 70.14 | 2011.76 | 3.49 | 994.87 | 359.21 | -0.12 | -112.0 | -200.0 | -0.03 | -175.0 | -400.0 | 7.08 | 311.63 | 661.29 | 0.33 | -8.33 | 3200.0 | 0 | 0 | 0 | 3.58 | 11.35 | 2584.38 | 1.73 | -32.95 | -2.81 | 1.68 | -30.29 | 21.74 | 0.19 | -9.52 | 5.56 | 0.08 | 0.0 | -11.11 | 184.10 | 135.58 | 1686.88 |
| 21Q4 (12) | 2.11 | 66.14 | -41.55 | -0.39 | 78.45 | 87.81 | 1.0 | 123.7 | 356.41 | 0.04 | 0 | 114.29 | 1.72 | 418.52 | 319.51 | 0.36 | 12.5 | 227.27 | 0 | 0 | 0 | 3.21 | -1.16 | 113.9 | 2.58 | 39.46 | 65.38 | 2.41 | 65.07 | 115.18 | 0.21 | 16.67 | 16.67 | 0.08 | 0.0 | -11.11 | 78.15 | 5.84 | -69.91 |
| 21Q3 (11) | 1.27 | -54.15 | 6450.0 | -1.81 | -330.95 | -3116.67 | -4.22 | -608.43 | -134.44 | 0 | -100.0 | 100.0 | -0.54 | -122.98 | -1450.0 | 0.32 | 128.57 | 700.0 | 0 | 0 | 0 | 3.25 | 86.76 | 423.58 | 1.85 | -8.42 | 18.59 | 1.46 | 1.39 | 25.86 | 0.18 | 0.0 | 0.0 | 0.08 | -11.11 | -11.11 | 73.84 | -54.42 | 5379.36 |
| 21Q2 (10) | 2.77 | 1529.41 | 28.84 | -0.42 | -155.26 | 40.0 | 0.83 | 591.67 | 272.92 | 0.21 | 2000.0 | 110.0 | 2.35 | 152.69 | 62.07 | 0.14 | 1300.0 | 133.33 | 0 | 0 | 0 | 1.74 | 1205.97 | 79.06 | 2.02 | 13.48 | 45.32 | 1.44 | 4.35 | 42.57 | 0.18 | 0.0 | 0.0 | 0.09 | 0.0 | -10.0 | 161.99 | 1472.24 | -2.81 |
| 21Q1 (9) | 0.17 | -95.29 | -65.31 | 0.76 | 123.75 | 323.53 | 0.12 | 130.77 | 141.38 | 0.01 | 103.57 | -83.33 | 0.93 | 126.83 | 520.0 | 0.01 | -90.91 | -80.0 | 0 | 0 | 0 | 0.13 | -91.13 | -86.83 | 1.78 | 14.1 | 117.07 | 1.38 | 23.21 | 102.94 | 0.18 | 0.0 | 0.0 | 0.09 | 0.0 | -10.0 | 10.30 | -96.03 | -79.81 |
| 20Q4 (8) | 3.61 | 18150.0 | 127.04 | -3.2 | -5433.33 | -1285.19 | -0.39 | 78.33 | -62.5 | -0.28 | -1300.0 | -800.0 | 0.41 | 925.0 | -77.96 | 0.11 | 175.0 | 83.33 | 0 | 0 | 0 | 1.50 | 141.94 | 55.78 | 1.56 | 0.0 | 14.71 | 1.12 | -3.45 | 25.84 | 0.18 | 0.0 | 0.0 | 0.09 | 0.0 | -10.0 | 259.71 | 18669.42 | 91.11 |
| 20Q3 (7) | -0.02 | -100.93 | -116.67 | 0.06 | 108.57 | 114.29 | -1.8 | -275.0 | 36.17 | -0.02 | -120.0 | -300.0 | 0.04 | -97.24 | 113.33 | 0.04 | -33.33 | 100.0 | 0 | 0 | 0 | 0.62 | -36.13 | 76.09 | 1.56 | 12.23 | 26.83 | 1.16 | 14.85 | 27.47 | 0.18 | 0.0 | 5.88 | 0.09 | -10.0 | 0.0 | -1.40 | -100.84 | -113.64 |
| 20Q2 (6) | 2.15 | 338.78 | 290.91 | -0.7 | -105.88 | -1266.67 | -0.48 | -65.52 | -217.07 | 0.1 | 66.67 | 0 | 1.45 | 866.67 | 137.7 | 0.06 | 20.0 | 200.0 | 0 | 0 | 0 | 0.97 | -3.92 | 128.04 | 1.39 | 69.51 | 75.95 | 1.01 | 48.53 | 46.38 | 0.18 | 0.0 | 5.88 | 0.1 | 0.0 | 11.11 | 166.67 | 226.53 | 187.88 |
| 20Q1 (5) | 0.49 | -69.18 | -55.05 | -0.34 | -225.93 | -119.77 | -0.29 | -20.83 | -52.63 | 0.06 | 50.0 | 300.0 | 0.15 | -91.94 | -94.66 | 0.05 | -16.67 | 66.67 | 0 | 0 | 0 | 1.01 | 4.93 | 36.3 | 0.82 | -39.71 | 7.89 | 0.68 | -23.6 | 11.48 | 0.18 | 0.0 | 28.57 | 0.1 | 0.0 | 42.86 | 51.04 | -62.44 | -61.6 |
| 19Q4 (4) | 1.59 | 1225.0 | 0.0 | 0.27 | 164.29 | 0.0 | -0.24 | 91.49 | 0.0 | 0.04 | 300.0 | 0.0 | 1.86 | 720.0 | 0.0 | 0.06 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.96 | 173.47 | 0.0 | 1.36 | 10.57 | 0.0 | 0.89 | -2.2 | 0.0 | 0.18 | 5.88 | 0.0 | 0.1 | 11.11 | 0.0 | 135.90 | 1225.0 | 0.0 |
| 19Q3 (3) | 0.12 | -78.18 | 0.0 | -0.42 | -800.0 | 0.0 | -2.82 | -787.8 | 0.0 | 0.01 | 0 | 0.0 | -0.3 | -149.18 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.35 | -17.28 | 0.0 | 1.23 | 55.7 | 0.0 | 0.91 | 31.88 | 0.0 | 0.17 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 10.26 | -82.28 | 0.0 |
| 19Q2 (2) | 0.55 | -49.54 | 0.0 | 0.06 | -96.51 | 0.0 | 0.41 | 315.79 | 0.0 | 0 | 100.0 | 0.0 | 0.61 | -78.29 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.43 | -42.57 | 0.0 | 0.79 | 3.95 | 0.0 | 0.69 | 13.11 | 0.0 | 0.17 | 21.43 | 0.0 | 0.09 | 28.57 | 0.0 | 57.89 | -56.45 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 132.93 | 0.0 | 0.0 |
