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) | 5.4 | -5.43 | 0.22 | 0 | -1.44 | 0 | 0.27 | -55.0 | 5.62 | 12.4 | 0.29 | -34.09 | 0 | 0 | 0.82 | -23.07 | 3.15 | 19.77 | 2.84 | 33.96 | 0.55 | -8.33 | 0.05 | 0.0 | 156.98 | -23.85 |
| 2022 (9) | 5.71 | 739.71 | -0.71 | 0 | -2.78 | 0 | 0.6 | 0 | 5.0 | 5455.56 | 0.44 | -8.33 | 0 | 0 | 1.06 | -5.77 | 2.63 | 85.21 | 2.12 | 61.83 | 0.6 | 13.21 | 0.05 | 0.0 | 206.14 | 472.94 |
| 2021 (8) | 0.68 | -34.62 | -0.59 | 0 | 1.83 | 0 | -0.17 | 0 | 0.09 | -71.88 | 0.48 | -34.25 | 0 | 0 | 1.13 | -47.71 | 1.42 | -32.06 | 1.31 | -16.03 | 0.53 | 10.42 | 0.05 | -16.67 | 35.98 | -27.35 |
| 2020 (7) | 1.04 | 33.33 | -0.72 | 0 | -0.06 | 0 | 0.3 | -33.33 | 0.32 | 0 | 0.73 | 32.73 | 0 | 0 | 2.15 | 31.4 | 2.09 | 12.97 | 1.56 | -8.24 | 0.48 | 11.63 | 0.06 | 50.0 | 49.52 | 37.78 |
| 2019 (6) | 0.78 | -61.39 | -1.5 | 0 | -0.95 | 0 | 0.45 | 0 | -0.72 | 0 | 0.55 | 323.08 | 0 | 0 | 1.64 | 261.68 | 1.85 | 16.35 | 1.7 | 46.55 | 0.43 | 53.57 | 0.04 | 33.33 | 35.94 | -73.84 |
| 2018 (5) | 2.02 | -8.6 | -0.13 | 0 | -0.52 | 0 | -0.29 | 0 | 1.89 | 0.53 | 0.13 | -40.91 | -0.01 | 0 | 0.45 | -51.27 | 1.59 | 70.97 | 1.16 | 61.11 | 0.28 | -6.67 | 0.03 | 50.0 | 137.41 | -35.33 |
| 2017 (4) | 2.21 | 0 | -0.33 | 0 | 0.24 | 0 | -0.05 | 0 | 1.88 | 0 | 0.22 | -53.19 | 0 | 0 | 0.93 | -61.4 | 0.93 | -7.0 | 0.72 | 22.03 | 0.3 | 15.38 | 0.02 | -33.33 | 212.50 | 0 |
| 2016 (3) | -0.81 | 0 | -0.26 | 0 | -0.2 | 0 | 0.33 | 0 | -1.07 | 0 | 0.47 | 46.88 | 0.03 | 0 | 2.41 | 16.91 | 1.0 | 5.26 | 0.59 | -33.71 | 0.26 | 85.71 | 0.03 | 0.0 | -92.05 | 0 |
| 2015 (2) | 0.92 | -37.41 | -2.57 | 0 | -0.11 | 0 | -0.14 | 0 | -1.65 | 0 | 0.32 | 45.45 | -0.03 | 0 | 2.06 | 28.31 | 0.95 | 30.14 | 0.89 | 36.92 | 0.14 | -33.33 | 0.03 | 50.0 | 86.79 | -48.04 |
| 2014 (1) | 1.47 | 0 | -0.09 | 0 | -0.46 | 0 | -0.1 | 0 | 1.38 | 0 | 0.22 | 120.0 | -0.01 | 0 | 1.61 | 70.86 | 0.73 | 1725.0 | 0.65 | 225.0 | 0.21 | 75.0 | 0.02 | 0.0 | 167.05 | 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) | 0.93 | 38.81 | -42.59 | 0.29 | 390.0 | 323.08 | -0.03 | 97.74 | 89.29 | 0.23 | 355.56 | 91.67 | 1.22 | 114.04 | -18.12 | 0.08 | 33.33 | -50.0 | 0 | 0 | 0 | 1.00 | 60.37 | -42.93 | 0.64 | -32.63 | -21.95 | 0.21 | -75.58 | 31.25 | 0.13 | -7.14 | -7.14 | 0.02 | 100.0 | 100.0 | 258.33 | 289.43 | -50.57 |
| 23Q3 (19) | 0.67 | -62.15 | -2.9 | -0.1 | -66.67 | -25.0 | -1.33 | -3225.0 | 21.3 | -0.09 | -800.0 | 47.06 | 0.57 | -66.67 | -6.56 | 0.06 | 0.0 | -45.45 | 0 | 0 | 0 | 0.62 | 1.46 | -38.02 | 0.95 | 9.2 | 28.38 | 0.86 | -28.33 | 1.18 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 66.34 | -49.4 | -2.9 |
| 23Q2 (18) | 1.77 | -12.38 | 5.99 | -0.06 | -160.0 | 33.33 | -0.04 | 0.0 | 88.89 | -0.01 | -107.69 | -101.59 | 1.71 | -19.34 | 8.23 | 0.06 | -25.0 | -25.0 | 0 | 0 | 0 | 0.62 | -37.08 | -11.23 | 0.87 | 26.09 | 38.1 | 1.2 | 110.53 | 69.01 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 131.11 | -53.27 | -31.7 |
| 23Q1 (17) | 2.02 | 24.69 | 16.76 | 0.1 | 176.92 | 123.81 | -0.04 | 85.71 | 91.11 | 0.13 | 8.33 | 333.33 | 2.12 | 42.28 | 61.83 | 0.08 | -50.0 | -11.11 | 0 | 0 | 0 | 0.98 | -44.25 | 7.47 | 0.69 | -15.85 | 56.82 | 0.57 | 256.25 | 42.5 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 280.56 | -46.31 | -9.18 |
| 22Q4 (16) | 1.62 | 134.78 | 1925.0 | -0.13 | -62.5 | 13.33 | -0.28 | 83.43 | -64.71 | 0.12 | 170.59 | 20.0 | 1.49 | 144.26 | 2228.57 | 0.16 | 45.45 | 0.0 | 0 | 0 | 0 | 1.75 | 74.16 | 18.2 | 0.82 | 10.81 | 228.0 | 0.16 | -81.18 | 45.45 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0.0 | 522.58 | 664.94 | 1663.71 |
| 22Q3 (15) | 0.69 | -58.68 | 155.56 | -0.08 | 11.11 | 55.56 | -1.69 | -369.44 | -1307.14 | -0.17 | -126.98 | 45.16 | 0.61 | -61.39 | 577.78 | 0.11 | 37.5 | -38.89 | 0 | 0 | 0 | 1.01 | 45.31 | -36.76 | 0.74 | 17.46 | 105.56 | 0.85 | 19.72 | 80.85 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 68.32 | -64.41 | 56.88 |
| 22Q2 (14) | 1.67 | -3.47 | 72.16 | -0.09 | 78.57 | -12.5 | -0.36 | 20.0 | -169.23 | 0.63 | 2000.0 | 520.0 | 1.58 | 20.61 | 77.53 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.69 | -23.82 | -13.34 | 0.63 | 43.18 | 14.55 | 0.71 | 77.5 | 65.12 | 0.15 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 191.95 | -37.86 | 10.82 |
| 22Q1 (13) | 1.73 | 2062.5 | 370.31 | -0.42 | -180.0 | -133.33 | -0.45 | -164.71 | -133.58 | 0.03 | -70.0 | -83.33 | 1.31 | 1971.43 | 259.76 | 0.09 | -43.75 | 80.0 | 0 | 0 | 0 | 0.91 | -38.69 | 69.26 | 0.44 | 76.0 | 62.96 | 0.4 | 263.64 | 33.33 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 308.93 | 942.63 | 312.39 |
| 21Q4 (12) | 0.08 | -70.37 | 107.21 | -0.15 | 16.67 | 25.0 | -0.17 | -221.43 | -119.1 | 0.1 | 132.26 | -37.5 | -0.07 | -177.78 | 94.66 | 0.16 | -11.11 | -20.0 | 0 | 0 | 0 | 1.48 | -6.82 | -15.1 | 0.25 | -30.56 | -24.24 | 0.11 | -76.6 | -45.0 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | 29.63 | -31.96 | 109.08 |
| 21Q3 (11) | 0.27 | -72.16 | -10.0 | -0.18 | -125.0 | -125.0 | 0.14 | -73.08 | 112.73 | -0.31 | -106.67 | -210.0 | 0.09 | -89.89 | -59.09 | 0.18 | 100.0 | 38.46 | 0 | 0 | 0 | 1.59 | 99.12 | 24.86 | 0.36 | -34.55 | -62.89 | 0.47 | 9.3 | -26.56 | 0.14 | 16.67 | 16.67 | 0.01 | 0.0 | -50.0 | 43.55 | -74.86 | 13.23 |
| 21Q2 (10) | 0.97 | 251.56 | 6.59 | -0.08 | 55.56 | 65.22 | 0.52 | -61.19 | 205.88 | -0.15 | -183.33 | -314.29 | 0.89 | 208.54 | 30.88 | 0.09 | 80.0 | -57.14 | 0 | 0 | 0 | 0.80 | 48.8 | -75.12 | 0.55 | 103.7 | -3.51 | 0.43 | 43.33 | -4.44 | 0.12 | -7.69 | 0.0 | 0.01 | 0.0 | -50.0 | 173.21 | 219.08 | 12.3 |
| 21Q1 (9) | -0.64 | 42.34 | -168.09 | -0.18 | 10.0 | 14.29 | 1.34 | 50.56 | 4566.67 | 0.18 | 12.5 | 0.0 | -0.82 | 37.4 | -212.33 | 0.05 | -75.0 | -73.68 | 0 | 0 | 0 | 0.54 | -69.25 | -83.73 | 0.27 | -18.18 | 17.39 | 0.3 | 50.0 | 7.14 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | -145.45 | 55.45 | -161.9 |
| 20Q4 (8) | -1.11 | -470.0 | -35.37 | -0.2 | -150.0 | -150.0 | 0.89 | 180.91 | 378.12 | 0.16 | 260.0 | 633.33 | -1.31 | -695.45 | -45.56 | 0.2 | 53.85 | 233.33 | 0 | 0 | 0 | 1.75 | 37.04 | 150.87 | 0.33 | -65.98 | -13.16 | 0.2 | -68.75 | -13.04 | 0.13 | 8.33 | -7.14 | 0.01 | -50.0 | 0.0 | -326.47 | -948.82 | -51.29 |
| 20Q3 (7) | 0.3 | -67.03 | -61.04 | -0.08 | 65.22 | 93.22 | -1.1 | -747.06 | -89.66 | -0.1 | -242.86 | -233.33 | 0.22 | -67.65 | 153.66 | 0.13 | -38.1 | -55.17 | 0 | 0 | 0 | 1.28 | -60.33 | -57.59 | 0.97 | 70.18 | 102.08 | 0.64 | 42.22 | -5.88 | 0.12 | 0.0 | 20.0 | 0.02 | 0.0 | 100.0 | 38.46 | -75.06 | -60.54 |
| 20Q2 (6) | 0.91 | -3.19 | -54.95 | -0.23 | -9.52 | -53.33 | 0.17 | 666.67 | 666.67 | 0.07 | -61.11 | -30.0 | 0.68 | -6.85 | -63.64 | 0.21 | 10.53 | 50.0 | 0 | 0 | 0 | 3.22 | -2.68 | 97.32 | 0.57 | 147.83 | 3.64 | 0.45 | 60.71 | -16.67 | 0.12 | 9.09 | 33.33 | 0.02 | 100.0 | 100.0 | 154.24 | -34.37 | -51.13 |
| 20Q1 (5) | 0.94 | 214.63 | 178.99 | -0.21 | -162.5 | -133.33 | -0.03 | 90.62 | -50.0 | 0.18 | 700.0 | -55.0 | 0.73 | 181.11 | 157.03 | 0.19 | 216.67 | 171.43 | 0 | 0 | 0 | 3.30 | 374.17 | 216.75 | 0.23 | -39.47 | -47.73 | 0.28 | 21.74 | 12.0 | 0.11 | -21.43 | 0.0 | 0.01 | 0.0 | 0.0 | 235.00 | 208.9 | 173.07 |
| 19Q4 (4) | -0.82 | -206.49 | 0.0 | -0.08 | 93.22 | 0.0 | -0.32 | 44.83 | 0.0 | -0.03 | 0.0 | 0.0 | -0.9 | -119.51 | 0.0 | 0.06 | -79.31 | 0.0 | 0 | 0 | 0.0 | 0.70 | -76.84 | 0.0 | 0.38 | -20.83 | 0.0 | 0.23 | -66.18 | 0.0 | 0.14 | 40.0 | 0.0 | 0.01 | 0.0 | 0.0 | -215.79 | -321.39 | 0.0 |
| 19Q3 (3) | 0.77 | -61.88 | 0.0 | -1.18 | -686.67 | 0.0 | -0.58 | -1833.33 | 0.0 | -0.03 | -130.0 | 0.0 | -0.41 | -121.93 | 0.0 | 0.29 | 107.14 | 0.0 | 0 | 0 | 0.0 | 3.01 | 84.58 | 0.0 | 0.48 | -12.73 | 0.0 | 0.68 | 25.93 | 0.0 | 0.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 97.47 | -69.12 | 0.0 |
| 19Q2 (2) | 2.02 | 269.75 | 0.0 | -0.15 | -66.67 | 0.0 | -0.03 | -50.0 | 0.0 | 0.1 | -75.0 | 0.0 | 1.87 | 246.09 | 0.0 | 0.14 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.63 | 56.23 | 0.0 | 0.55 | 25.0 | 0.0 | 0.54 | 116.0 | 0.0 | 0.09 | -18.18 | 0.0 | 0.01 | 0.0 | 0.0 | 315.62 | 198.14 | 0.0 |
| 19Q1 (1) | -1.19 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -1.28 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -321.62 | 0.0 | 0.0 |
