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) | 15.54 | 22.56 | -4.77 | 0 | -7.11 | 0 | 0.12 | 20.0 | 10.77 | 53.2 | 4.73 | -3.47 | 0 | 0 | 11.59 | -17.37 | 13.12 | 21.37 | 10.45 | 22.8 | 4.42 | 20.11 | 0.04 | 0.0 | 104.23 | 0.53 |
| 2022 (9) | 12.68 | 39.04 | -5.65 | 0 | -5.4 | 0 | 0.1 | -33.33 | 7.03 | 32.14 | 4.9 | 51.23 | 0 | 0 | 14.02 | 13.92 | 10.81 | 40.57 | 8.51 | 43.03 | 3.68 | 16.83 | 0.04 | 0.0 | 103.68 | 3.91 |
| 2021 (8) | 9.12 | 10.28 | -3.8 | 0 | -6.12 | 0 | 0.15 | 0 | 5.32 | 30.39 | 3.24 | 9.83 | 0 | 0 | 12.31 | -14.33 | 7.69 | 28.81 | 5.95 | 23.19 | 3.15 | 21.15 | 0.04 | 0.0 | 99.78 | -9.87 |
| 2020 (7) | 8.27 | 97.37 | -4.19 | 0 | -1.65 | 0 | -0.27 | 0 | 4.08 | 108.16 | 2.95 | 25.53 | 0 | 0 | 14.37 | -13.23 | 5.97 | 141.7 | 4.83 | 102.94 | 2.6 | 7.0 | 0.04 | 100.0 | 110.71 | 27.62 |
| 2019 (6) | 4.19 | 53.48 | -2.23 | 0 | -2.83 | 0 | 0.04 | 0 | 1.96 | 0 | 2.35 | 14.63 | 0 | 0 | 16.56 | -3.46 | 2.47 | 76.43 | 2.38 | 47.83 | 2.43 | 91.34 | 0.02 | 0.0 | 86.75 | -7.85 |
| 2018 (5) | 2.73 | 15.68 | -3.82 | 0 | -0.38 | 0 | -0.23 | 0 | -1.09 | 0 | 2.05 | 51.85 | 0 | 0 | 17.15 | 37.49 | 1.4 | 8.53 | 1.61 | 34.17 | 1.27 | 1.6 | 0.02 | 0.0 | 94.14 | -1.47 |
| 2017 (4) | 2.36 | -7.45 | -0.71 | 0 | 1.94 | 0 | -0.04 | 0 | 1.65 | 0 | 1.35 | -21.51 | 0 | 0 | 12.48 | -22.16 | 1.29 | 13.16 | 1.2 | 30.43 | 1.25 | 5.04 | 0.02 | 100.0 | 95.55 | -20.57 |
| 2016 (3) | 2.55 | 38.59 | -2.93 | 0 | -1.41 | 0 | 0.49 | 0 | -0.38 | 0 | 1.72 | -39.01 | 0 | 0 | 16.03 | -42.36 | 1.14 | 23.91 | 0.92 | 13.58 | 1.19 | 10.19 | 0.01 | 0.0 | 120.28 | 24.21 |
| 2015 (2) | 1.84 | -17.12 | -1.11 | 0 | -0.47 | 0 | -0.49 | 0 | 0.73 | 0 | 2.82 | 46.11 | 0 | 0 | 27.81 | 42.37 | 0.92 | -6.12 | 0.81 | -20.59 | 1.08 | 11.34 | 0.01 | 0.0 | 96.84 | -12.75 |
| 2014 (1) | 2.22 | 15.62 | -3.52 | 0 | 2.55 | 3542.86 | -0.37 | 0 | -1.3 | 0 | 1.93 | 91.09 | 0 | 0 | 19.53 | 77.16 | 0.98 | 8.89 | 1.02 | 18.6 | 0.97 | 15.48 | 0.01 | 0.0 | 111.00 | -1.14 |
| 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) | 4.47 | 33.43 | 19.84 | 0.45 | 143.27 | 114.66 | -1.04 | 80.15 | -160.0 | -0.03 | -160.0 | -200.0 | 4.92 | 112.99 | 645.45 | 0.95 | -34.48 | -27.48 | 0 | 0 | 0 | 9.57 | -29.93 | -30.04 | 3.18 | -3.64 | 3.58 | 2.53 | -4.89 | 3.69 | 1.17 | 3.54 | 17.0 | 0.01 | 0.0 | 0.0 | 120.49 | 36.67 | 11.44 |
| 23Q3 (19) | 3.35 | 8.41 | 23.62 | -1.04 | 64.51 | -246.48 | -5.24 | -1090.91 | -213.77 | 0.05 | 0 | 600.0 | 2.31 | 1343.75 | -32.46 | 1.45 | -0.68 | 81.25 | 0 | 0 | 0 | 13.65 | -6.58 | 55.48 | 3.3 | 3.45 | 23.6 | 2.66 | 2.31 | 29.13 | 1.13 | 3.67 | 18.95 | 0.01 | 0.0 | 0.0 | 88.16 | 5.56 | -1.76 |
| 23Q2 (18) | 3.09 | -33.26 | 28.22 | -2.93 | -134.4 | -36.92 | -0.44 | -15.79 | 84.93 | 0 | -100.0 | -100.0 | 0.16 | -95.27 | -40.74 | 1.46 | 67.82 | -9.88 | 0 | 0 | 0 | 14.61 | 72.69 | -28.82 | 3.19 | -7.27 | 36.91 | 2.6 | -2.26 | 39.04 | 1.09 | 5.83 | 23.86 | 0.01 | 0.0 | 0.0 | 83.51 | -33.26 | -4.36 |
| 23Q1 (17) | 4.63 | 24.13 | 20.89 | -1.25 | 59.28 | -8.7 | -0.38 | 5.0 | 5.0 | 0.1 | 233.33 | 600.0 | 3.38 | 412.12 | 26.12 | 0.87 | -33.59 | -25.64 | 0 | 0 | 0 | 8.46 | -38.11 | -39.53 | 3.44 | 12.05 | 25.09 | 2.66 | 9.02 | 24.88 | 1.03 | 3.0 | 21.18 | 0.01 | 0.0 | 0.0 | 125.14 | 15.74 | -2.31 |
| 22Q4 (16) | 3.73 | 37.64 | 5.07 | -3.07 | -532.39 | -0.66 | -0.4 | 76.05 | 76.47 | 0.03 | 400.0 | -50.0 | 0.66 | -80.7 | 32.0 | 1.31 | 63.75 | 52.33 | 0 | 0 | 0 | 13.67 | 55.72 | 17.19 | 3.07 | 14.98 | 32.33 | 2.44 | 18.45 | 32.61 | 1.0 | 5.26 | 20.48 | 0.01 | 0.0 | 0.0 | 108.12 | 20.48 | -18.38 |
| 22Q3 (15) | 2.71 | 12.45 | -15.84 | 0.71 | 133.18 | 135.86 | -1.67 | 42.81 | 40.99 | -0.01 | -110.0 | 0.0 | 3.42 | 1166.67 | 175.81 | 0.8 | -50.62 | -27.27 | 0 | 0 | 0 | 8.78 | -57.23 | -46.51 | 2.67 | 14.59 | 50.0 | 2.06 | 10.16 | 53.73 | 0.95 | 7.95 | 17.28 | 0.01 | 0.0 | 0.0 | 89.74 | 2.77 | -39.81 |
| 22Q2 (14) | 2.41 | -37.08 | 193.9 | -2.14 | -86.09 | -496.3 | -2.92 | -630.0 | -942.86 | 0.1 | 600.0 | 242.86 | 0.27 | -89.93 | -80.15 | 1.62 | 38.46 | 244.68 | 0 | 0 | 0 | 20.53 | 46.71 | 168.67 | 2.33 | -15.27 | 41.21 | 1.87 | -12.21 | 46.09 | 0.88 | 3.53 | 12.82 | 0.01 | 0.0 | 0.0 | 87.32 | -31.83 | 120.43 |
| 22Q1 (13) | 3.83 | 7.89 | 148.7 | -1.15 | 62.3 | -264.29 | -0.4 | 76.47 | 69.47 | -0.02 | -133.33 | -111.11 | 2.68 | 436.0 | 19.64 | 1.17 | 36.05 | 42.68 | 0 | 0 | 0 | 14.00 | 19.94 | 4.11 | 2.75 | 18.53 | 42.49 | 2.13 | 15.76 | 42.95 | 0.85 | 2.41 | 14.86 | 0.01 | 0.0 | 0.0 | 128.09 | -3.3 | 86.32 |
| 21Q4 (12) | 3.55 | 10.25 | 33.96 | -3.05 | -54.04 | -15350.0 | -1.7 | 39.93 | 2.86 | 0.06 | 700.0 | 131.58 | 0.5 | -59.68 | -81.27 | 0.86 | -21.82 | -8.51 | 0 | 0 | 0 | 11.67 | -28.93 | -28.75 | 2.32 | 30.34 | 43.21 | 1.84 | 37.31 | 44.88 | 0.83 | 2.47 | 20.29 | 0.01 | 0.0 | 0.0 | 132.46 | -11.14 | -1.53 |
| 21Q3 (11) | 3.22 | 292.68 | 45.05 | -1.98 | -466.67 | -3.12 | -2.83 | -910.71 | -1389.47 | -0.01 | 85.71 | 0 | 1.24 | -8.82 | 313.33 | 1.1 | 134.04 | 7.84 | 0 | 0 | 0 | 16.42 | 114.83 | -3.42 | 1.78 | 7.88 | -7.29 | 1.34 | 4.69 | -11.84 | 0.81 | 3.85 | 22.73 | 0.01 | 0.0 | 0.0 | 149.07 | 276.32 | 47.06 |
| 21Q2 (10) | 0.82 | -46.75 | -50.0 | 0.54 | -22.86 | 129.19 | -0.28 | 78.63 | -146.67 | -0.07 | -138.89 | 0 | 1.36 | -39.29 | 747.62 | 0.47 | -42.68 | -26.56 | 0 | 0 | 0 | 7.64 | -43.15 | -42.21 | 1.65 | -14.51 | 17.02 | 1.28 | -14.09 | 11.3 | 0.78 | 5.41 | 23.81 | 0.01 | 0.0 | 0.0 | 39.61 | -42.38 | -56.76 |
| 21Q1 (9) | 1.54 | -41.89 | -12.5 | 0.7 | 3400.0 | 255.56 | -1.31 | 25.14 | -336.67 | 0.18 | 194.74 | 325.0 | 2.24 | -16.1 | 70.99 | 0.82 | -12.77 | 134.29 | 0 | 0 | 0 | 13.44 | -17.91 | 51.71 | 1.93 | 19.14 | 91.09 | 1.49 | 17.32 | 67.42 | 0.74 | 7.25 | 17.46 | 0.01 | 0.0 | 0.0 | 68.75 | -48.89 | -40.23 |
| 20Q4 (8) | 2.65 | 19.37 | 147.66 | 0.02 | 101.04 | 101.14 | -1.75 | -821.05 | -483.33 | -0.19 | 0 | -216.67 | 2.67 | 790.0 | 486.96 | 0.94 | -7.84 | 40.3 | 0 | 0 | 0 | 16.38 | -3.67 | -5.41 | 1.62 | -15.62 | 128.17 | 1.27 | -16.45 | 92.42 | 0.69 | 4.55 | 9.52 | 0.01 | 0.0 | 0.0 | 134.52 | 32.7 | 63.43 |
| 20Q3 (7) | 2.22 | 35.37 | 38.75 | -1.92 | -3.78 | -208.47 | -0.19 | -131.67 | 84.8 | 0 | 0 | -100.0 | 0.3 | 242.86 | -91.1 | 1.02 | 59.38 | 43.66 | 0 | 0 | 0 | 17.00 | 28.56 | -13.08 | 1.92 | 36.17 | 231.03 | 1.52 | 32.17 | 192.31 | 0.66 | 4.76 | 8.2 | 0.01 | 0.0 | 0.0 | 101.37 | 10.64 | -27.77 |
| 20Q2 (6) | 1.64 | -6.82 | 182.76 | -1.85 | -311.11 | -79.61 | 0.6 | 300.0 | 160.0 | 0 | 100.0 | 100.0 | -0.21 | -116.03 | 53.33 | 0.64 | 82.86 | 1.59 | 0 | 0 | 0 | 13.22 | 49.23 | -24.65 | 1.41 | 39.6 | 93.15 | 1.15 | 29.21 | 57.53 | 0.63 | 0.0 | 5.0 | 0.01 | 0.0 | 0 | 91.62 | -20.35 | 110.09 |
| 20Q1 (5) | 1.76 | 64.49 | 85.26 | -0.45 | 74.43 | 63.11 | -0.3 | 0.0 | -7.14 | -0.08 | -33.33 | -300.0 | 1.31 | 289.86 | 585.19 | 0.35 | -47.76 | 6.06 | 0 | 0 | 0 | 8.86 | -48.82 | -16.49 | 1.01 | 42.25 | 124.44 | 0.89 | 34.85 | 89.36 | 0.63 | 0.0 | 6.78 | 0.01 | 0.0 | 0 | 115.03 | 39.76 | 28.35 |
| 19Q4 (4) | 1.07 | -33.12 | 0.0 | -1.76 | -199.44 | 0.0 | -0.3 | 76.0 | 0.0 | -0.06 | -130.0 | 0.0 | -0.69 | -120.47 | 0.0 | 0.67 | -5.63 | 0.0 | 0 | 0 | 0.0 | 17.31 | -11.49 | 0.0 | 0.71 | 22.41 | 0.0 | 0.66 | 26.92 | 0.0 | 0.63 | 3.28 | 0.0 | 0.01 | 0.0 | 0.0 | 82.31 | -41.36 | 0.0 |
| 19Q3 (3) | 1.6 | 175.86 | 0.0 | 1.77 | 271.84 | 0.0 | -1.25 | -25.0 | 0.0 | 0.2 | 350.0 | 0.0 | 3.37 | 848.89 | 0.0 | 0.71 | 12.7 | 0.0 | 0 | 0 | 0.0 | 19.56 | 11.46 | 0.0 | 0.58 | -20.55 | 0.0 | 0.52 | -28.77 | 0.0 | 0.61 | 1.67 | 0.0 | 0.01 | 0 | 0.0 | 140.35 | 221.84 | 0.0 |
| 19Q2 (2) | 0.58 | -38.95 | 0.0 | -1.03 | 15.57 | 0.0 | -1.0 | -257.14 | 0.0 | -0.08 | -300.0 | 0.0 | -0.45 | -66.67 | 0.0 | 0.63 | 90.91 | 0.0 | 0 | 0 | 0.0 | 17.55 | 65.38 | 0.0 | 0.73 | 62.22 | 0.0 | 0.73 | 55.32 | 0.0 | 0.6 | 1.69 | 0.0 | 0 | 0 | 0.0 | 43.61 | -51.34 | 0.0 |
| 19Q1 (1) | 0.95 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.61 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 89.62 | 0.0 | 0.0 |
