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) | 2.9 | -56.19 | -1.77 | 0 | -4.09 | 0 | 0.66 | 0 | 1.13 | -75.49 | 1.61 | -19.1 | -0.05 | 0 | 5.35 | 25.9 | -3.11 | 0 | -2.87 | 0 | 3.15 | -1.56 | 0.19 | 0.0 | 617.02 | 276.55 |
| 2022 (9) | 6.62 | 0 | -2.01 | 0 | -4.41 | 0 | -0.32 | 0 | 4.61 | 0 | 1.99 | 84.26 | 0.09 | 0 | 4.25 | 79.5 | 0.18 | -33.33 | 0.65 | 150.0 | 3.2 | -3.9 | 0.19 | 18.75 | 163.86 | 0 |
| 2021 (8) | -1.45 | 0 | -1.31 | 0 | 2.75 | 0 | -0.18 | 0 | -2.76 | 0 | 1.08 | -48.82 | -0.11 | 0 | 2.37 | -56.18 | 0.27 | 0 | 0.26 | 0 | 3.33 | 0.0 | 0.16 | 77.78 | -38.67 | 0 |
| 2020 (7) | 3.87 | -28.99 | -2.54 | 0 | -0.89 | 0 | 0.36 | 140.0 | 1.33 | 189.13 | 2.11 | -57.8 | 0 | 0 | 5.40 | -47.93 | -2.36 | 0 | -2.36 | 0 | 3.33 | 10.26 | 0.09 | 12.5 | 365.09 | 111.02 |
| 2019 (6) | 5.45 | 404.63 | -4.99 | 0 | -0.23 | 0 | 0.15 | 0 | 0.46 | 0 | 5.0 | 30.21 | 0.14 | 0 | 10.37 | 69.16 | -0.08 | 0 | 0.05 | -97.21 | 3.02 | 31.3 | 0.08 | 0.0 | 173.02 | 568.03 |
| 2018 (5) | 1.08 | 0 | -4.09 | 0 | 0.8 | 0 | -0.02 | 0 | -3.01 | 0 | 3.84 | 123.26 | -0.21 | 0 | 6.13 | 58.83 | 1.67 | 0 | 1.79 | 0 | 2.3 | 3.6 | 0.08 | -11.11 | 25.90 | 0 |
| 2017 (4) | -0.1 | 0 | -2.31 | 0 | -1.46 | 0 | -0.18 | 0 | -2.41 | 0 | 1.72 | 38.71 | -0.26 | 0 | 3.86 | 28.15 | -1.36 | 0 | -1.49 | 0 | 2.22 | -1.33 | 0.09 | -10.0 | -12.20 | 0 |
| 2016 (3) | 0.52 | -85.56 | -1.25 | 0 | 4.48 | 0 | 0.05 | 0 | -0.73 | 0 | 1.24 | 138.46 | 0.04 | 0 | 3.01 | 158.39 | -1.86 | 0 | -1.99 | 0 | 2.25 | -7.41 | 0.1 | -16.67 | 144.44 | 54.07 |
| 2015 (2) | 3.6 | 98.9 | -0.66 | 0 | -3.44 | 0 | -0.1 | 0 | 2.94 | 476.47 | 0.52 | -55.93 | -0.04 | 0 | 1.17 | -50.54 | 0.99 | -50.99 | 1.29 | -33.16 | 2.43 | -1.22 | 0.12 | -7.69 | 93.75 | 134.12 |
| 2014 (1) | 1.81 | -84.12 | -1.3 | 0 | -1.16 | 0 | -0.01 | 0 | 0.51 | -94.41 | 1.18 | -41.29 | 0 | 0 | 2.36 | -38.33 | 2.02 | -28.62 | 1.93 | -19.25 | 2.46 | 4.68 | 0.13 | 0.0 | 40.04 | -82.89 |
| 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) | 0.52 | -14.75 | -86.9 | -0.14 | 51.72 | 73.58 | -0.16 | 86.44 | 80.72 | 0.1 | -65.52 | -37.5 | 0.38 | 18.75 | -88.95 | 0.19 | 58.33 | -61.22 | 0.08 | 150.0 | 900.0 | 2.65 | 64.96 | -52.19 | -0.66 | 20.48 | 7.04 | -0.67 | 0.0 | 5.63 | 0.79 | -2.47 | 0.0 | 0.04 | -20.0 | -33.33 | 325.00 | 1.23 | -88.54 |
| 23Q3 (19) | 0.61 | -49.17 | 35.56 | -0.29 | -7.41 | -16.0 | -1.18 | -2.61 | -31.11 | 0.29 | 31.82 | 270.59 | 0.32 | -65.59 | 60.0 | 0.12 | -57.14 | -42.86 | -0.16 | -633.33 | -1700.0 | 1.61 | -53.13 | 2.43 | -0.83 | 5.68 | -376.67 | -0.67 | 0.0 | -203.08 | 0.81 | 3.85 | 2.53 | 0.05 | 0.0 | 25.0 | 321.05 | -57.19 | 955.91 |
| 23Q2 (18) | 1.2 | 110.53 | -31.03 | -0.27 | 75.0 | 71.58 | -1.15 | 28.12 | -8.49 | 0.22 | 340.0 | 215.79 | 0.93 | 282.35 | 17.72 | 0.28 | -72.55 | -72.28 | 0.03 | 0 | -50.0 | 3.43 | -75.47 | -57.28 | -0.88 | -17.33 | -304.65 | -0.67 | 22.09 | -236.73 | 0.78 | 1.3 | -2.5 | 0.05 | 0.0 | 25.0 | 750.00 | 0 | 473.28 |
| 23Q1 (17) | 0.57 | -85.64 | 23.91 | -1.08 | -103.77 | -272.41 | -1.6 | -92.77 | 1.84 | 0.05 | -68.75 | 141.67 | -0.51 | -114.83 | -400.0 | 1.02 | 108.16 | 264.29 | 0 | 100.0 | -100.0 | 13.97 | 152.08 | 499.82 | -0.75 | -5.63 | -568.75 | -0.86 | -21.13 | -490.91 | 0.77 | -2.53 | -4.94 | 0.05 | -16.67 | 25.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 3.97 | 782.22 | 478.1 | -0.53 | -112.0 | 31.17 | -0.83 | 7.78 | -127.76 | 0.16 | 194.12 | 184.21 | 3.44 | 1620.0 | 289.01 | 0.49 | 133.33 | -38.75 | -0.01 | -200.0 | -116.67 | 5.54 | 253.43 | -10.76 | -0.71 | -336.67 | -2466.67 | -0.71 | -209.23 | -691.67 | 0.79 | 0.0 | -3.66 | 0.06 | 50.0 | 50.0 | 2835.71 | 9226.35 | 2746.67 |
| 22Q3 (15) | 0.45 | -74.14 | 204.65 | -0.25 | 73.68 | -124.51 | -0.9 | 15.09 | -2350.0 | -0.17 | 10.53 | -13.33 | 0.2 | -74.68 | -66.1 | 0.21 | -79.21 | 31.25 | 0.01 | -83.33 | 108.33 | 1.57 | -80.45 | 11.94 | 0.3 | -30.23 | -28.57 | 0.65 | 32.65 | 85.71 | 0.79 | -1.25 | -3.66 | 0.04 | 0.0 | 0.0 | 30.41 | -76.76 | 185.56 |
| 22Q2 (14) | 1.74 | 278.26 | 159.7 | -0.95 | -227.59 | -106.52 | -1.06 | 34.97 | -465.52 | -0.19 | -58.33 | -575.0 | 0.79 | 364.71 | 276.19 | 1.01 | 260.71 | 3266.67 | 0.06 | 50.0 | 400.0 | 8.02 | 244.38 | 2836.14 | 0.43 | 168.75 | 152.94 | 0.49 | 122.73 | 276.92 | 0.8 | -1.23 | -4.76 | 0.04 | 0.0 | 0.0 | 130.83 | 204.32 | 97.22 |
| 22Q1 (13) | 0.46 | 143.81 | 169.7 | -0.29 | 62.34 | 73.39 | -1.63 | -154.52 | -185.96 | -0.12 | 36.84 | -200.0 | 0.17 | 109.34 | 109.71 | 0.28 | -65.0 | 211.11 | 0.04 | -33.33 | 233.33 | 2.33 | -62.5 | 167.89 | 0.16 | 433.33 | 147.06 | 0.22 | 83.33 | 166.67 | 0.81 | -1.22 | -4.71 | 0.04 | 0.0 | 0.0 | 42.99 | 140.12 | 136.48 |
| 21Q4 (12) | -1.05 | -144.19 | -143.03 | -0.77 | -175.49 | -126.47 | 2.99 | 7375.0 | 239.07 | -0.19 | -26.67 | -165.52 | -1.82 | -408.47 | -186.67 | 0.8 | 400.0 | 77.78 | 0.06 | 150.0 | -57.14 | 6.21 | 343.32 | 44.51 | 0.03 | -92.86 | 107.14 | 0.12 | -65.71 | 118.18 | 0.82 | 0.0 | -3.53 | 0.04 | 0.0 | 100.0 | -107.14 | -201.5 | -109.22 |
| 21Q3 (11) | -0.43 | -164.18 | -124.57 | 1.02 | 321.74 | 312.5 | 0.04 | -86.21 | 101.41 | -0.15 | -475.0 | -400.0 | 0.59 | 180.95 | -53.54 | 0.16 | 433.33 | -36.0 | -0.12 | -500.0 | 7.69 | 1.40 | 412.78 | -38.41 | 0.42 | 147.06 | 180.77 | 0.35 | 169.23 | 172.92 | 0.82 | -2.38 | -3.53 | 0.04 | 0.0 | 100.0 | -35.54 | -153.57 | -107.92 |
| 21Q2 (10) | 0.67 | 201.52 | 139.64 | -0.46 | 57.8 | 45.24 | 0.29 | 150.88 | -92.66 | 0.04 | -66.67 | 100.0 | 0.21 | 112.0 | 108.3 | 0.03 | -66.67 | -95.31 | -0.02 | 33.33 | 33.33 | 0.27 | -68.58 | -95.47 | 0.17 | 150.0 | 145.95 | 0.13 | 139.39 | 136.11 | 0.84 | -1.18 | 0.0 | 0.04 | 0.0 | 100.0 | 66.34 | 156.29 | 119.63 |
| 21Q1 (9) | -0.66 | -127.05 | -147.83 | -1.09 | -220.59 | -23.86 | -0.57 | 73.49 | -480.0 | 0.12 | -58.62 | 0 | -1.75 | -183.33 | -450.0 | 0.09 | -80.0 | -88.31 | -0.03 | -121.43 | -400.0 | 0.87 | -79.77 | -92.13 | -0.34 | 19.05 | 67.31 | -0.33 | 50.0 | 61.18 | 0.85 | 0.0 | 6.25 | 0.04 | 100.0 | 33.33 | -117.86 | -110.14 | 0 |
| 20Q4 (8) | 2.44 | 39.43 | 139.22 | -0.34 | 29.17 | 71.67 | -2.15 | 24.03 | -61.65 | 0.29 | 480.0 | 107.14 | 2.1 | 65.35 | 1266.67 | 0.45 | 80.0 | -70.39 | 0.14 | 207.69 | -44.0 | 4.30 | 88.94 | -66.75 | -0.42 | 19.23 | -23.53 | -0.66 | -37.5 | -40.43 | 0.85 | 0.0 | 8.97 | 0.02 | 0.0 | 0.0 | 1161.90 | 158.94 | 275.91 |
| 20Q3 (7) | 1.75 | 203.55 | 7.36 | -0.48 | 42.86 | 65.96 | -2.83 | -171.65 | -288.67 | 0.05 | 150.0 | 162.5 | 1.27 | 150.2 | 477.27 | 0.25 | -60.94 | -81.48 | -0.13 | -333.33 | -316.67 | 2.27 | -62.25 | -79.64 | -0.52 | -40.54 | -572.73 | -0.48 | -33.33 | -442.86 | 0.85 | 1.19 | 10.39 | 0.02 | 0.0 | 0.0 | 448.72 | 232.76 | 156.02 |
| 20Q2 (6) | -1.69 | -222.46 | -1308.33 | -0.84 | 4.55 | 47.17 | 3.95 | 2533.33 | 526.98 | 0.02 | 0 | -93.94 | -2.53 | -606.0 | -47.95 | 0.64 | -16.88 | -52.59 | -0.03 | -400.0 | 86.96 | 6.03 | -45.45 | -47.37 | -0.37 | 64.42 | -470.0 | -0.36 | 57.65 | -212.5 | 0.84 | 5.0 | 13.51 | 0.02 | -33.33 | 0.0 | -338.00 | 0 | -2942.0 |
| 20Q1 (5) | 1.38 | 35.29 | -52.9 | -0.88 | 26.67 | -10.0 | 0.15 | 111.28 | 114.42 | 0 | -100.0 | 100.0 | 0.5 | 377.78 | -76.53 | 0.77 | -49.34 | -2.53 | 0.01 | -96.0 | -83.33 | 11.05 | -14.53 | 75.64 | -1.04 | -205.88 | -2180.0 | -0.85 | -80.85 | -1800.0 | 0.8 | 2.56 | 9.59 | 0.03 | 50.0 | 50.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 1.02 | -37.42 | 0.0 | -1.2 | 14.89 | 0.0 | -1.33 | -188.67 | 0.0 | 0.14 | 275.0 | 0.0 | -0.18 | -181.82 | 0.0 | 1.52 | 12.59 | 0.0 | 0.25 | 316.67 | 0.0 | 12.93 | 15.66 | 0.0 | -0.34 | -409.09 | 0.0 | -0.47 | -435.71 | 0.0 | 0.78 | 1.3 | 0.0 | 0.02 | 0.0 | 0.0 | 309.09 | 76.35 | 0.0 |
| 19Q3 (3) | 1.63 | 1458.33 | 0.0 | -1.41 | 11.32 | 0.0 | 1.5 | 138.1 | 0.0 | -0.08 | -124.24 | 0.0 | 0.22 | 112.87 | 0.0 | 1.35 | 0.0 | 0.0 | 0.06 | 126.09 | 0.0 | 11.18 | -2.4 | 0.0 | 0.11 | 10.0 | 0.0 | 0.14 | -56.25 | 0.0 | 0.77 | 4.05 | 0.0 | 0.02 | 0.0 | 0.0 | 175.27 | 1677.42 | 0.0 |
| 19Q2 (2) | -0.12 | -104.1 | 0.0 | -1.59 | -98.75 | 0.0 | 0.63 | 160.58 | 0.0 | 0.33 | 237.5 | 0.0 | -1.71 | -180.28 | 0.0 | 1.35 | 70.89 | 0.0 | -0.23 | -483.33 | 0.0 | 11.45 | 82.05 | 0.0 | 0.1 | 100.0 | 0.0 | 0.32 | 540.0 | 0.0 | 0.74 | 1.37 | 0.0 | 0.02 | 0.0 | 0.0 | -11.11 | -103.03 | 0.0 |
| 19Q1 (1) | 2.93 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 6.29 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 366.25 | 0.0 | 0.0 |
