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) | 4.34 | 21.57 | -4.7 | 0 | 1.09 | 0 | -0.08 | 0 | -0.36 | 0 | 5.13 | 69.31 | 0.86 | 0 | 13.05 | 36.52 | 5.43 | 58.77 | 3.84 | 72.97 | 3.44 | 15.44 | 0.52 | 40.54 | 55.64 | -13.19 |
| 2022 (9) | 3.57 | 4.39 | -3.8 | 0 | -2.31 | 0 | 0.15 | 0 | -0.23 | 0 | 3.03 | 52.26 | 0 | 0 | 9.56 | 23.53 | 3.42 | 112.42 | 2.22 | 326.92 | 2.98 | 7.97 | 0.37 | 8.82 | 64.09 | -32.16 |
| 2021 (8) | 3.42 | -31.74 | -1.87 | 0 | -3.22 | 0 | -0.2 | 0 | 1.55 | -22.89 | 1.99 | 8.74 | 0 | 0 | 7.74 | -0.94 | 1.61 | 78.89 | 0.52 | -49.02 | 2.76 | 5.34 | 0.34 | 41.67 | 94.48 | -26.83 |
| 2020 (7) | 5.01 | -3.47 | -3.0 | 0 | 1.07 | 234.38 | 0.22 | 0 | 2.01 | 0 | 1.83 | -25.91 | 0 | 0 | 7.81 | -22.91 | 0.9 | 11.11 | 1.02 | 14.61 | 2.62 | 4.38 | 0.24 | 26.32 | 129.12 | -10.68 |
| 2019 (6) | 5.19 | 2783.33 | -5.23 | 0 | 0.32 | -93.54 | -0.2 | 0 | -0.04 | 0 | 2.47 | -23.77 | 0 | 0 | 10.14 | -27.05 | 0.81 | -4.71 | 0.89 | -30.47 | 2.51 | 26.77 | 0.19 | 11.76 | 144.57 | 2654.83 |
| 2018 (5) | 0.18 | -18.18 | -3.88 | 0 | 4.95 | -51.38 | -0.22 | 0 | -3.7 | 0 | 3.24 | -43.26 | 0 | 0 | 13.89 | -51.99 | 0.85 | -47.53 | 1.28 | -1.54 | 1.98 | 46.67 | 0.17 | 13.33 | 5.25 | -33.21 |
| 2017 (4) | 0.22 | -87.98 | -11.15 | 0 | 10.18 | 239.33 | -0.15 | 0 | -10.93 | 0 | 5.71 | 56.44 | 0 | 0 | 28.94 | 9.66 | 1.62 | 1.25 | 1.3 | -11.56 | 1.35 | 39.18 | 0.15 | 150.0 | 7.86 | -89.27 |
| 2016 (3) | 1.83 | -27.67 | -7.25 | 0 | 3.0 | -30.88 | -0.48 | 0 | -5.42 | 0 | 3.65 | 75.48 | -0.09 | 0 | 26.39 | 76.75 | 1.6 | -10.61 | 1.47 | 9.7 | 0.97 | -17.09 | 0.06 | -14.29 | 73.20 | -25.35 |
| 2015 (2) | 2.53 | 172.04 | -1.99 | 0 | 4.34 | 567.69 | -0.09 | 0 | 0.54 | 0 | 2.08 | 16.2 | 0.01 | -66.67 | 14.93 | -8.16 | 1.79 | 77.23 | 1.34 | 63.41 | 1.17 | 18.18 | 0.07 | -22.22 | 98.06 | 100.34 |
| 2014 (1) | 0.93 | 745.45 | -1.8 | 0 | 0.65 | -81.94 | 0 | 0 | -0.87 | 0 | 1.79 | -12.25 | 0.03 | 50.0 | 16.26 | -23.81 | 1.01 | 380.95 | 0.82 | 290.48 | 0.99 | 26.92 | 0.09 | 12.5 | 48.95 | 376.12 |
| 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) | 2.01 | 367.44 | 87.85 | -1.63 | -31.45 | -106.33 | -0.45 | -144.12 | 77.83 | 0.18 | 280.0 | 200.0 | 0.38 | 146.91 | 35.71 | 1.56 | 20.0 | 81.4 | 0 | -100.0 | -100.0 | 13.76 | -1.16 | 47.96 | 1.56 | -8.77 | 15.56 | 1.2 | 6.19 | 46.34 | 0.9 | 3.45 | 12.5 | 0.15 | 0.0 | 66.67 | 89.33 | 346.67 | 42.77 |
| 23Q3 (19) | 0.43 | -69.93 | -18.87 | -1.24 | -24.0 | -10.71 | 1.02 | 737.5 | 391.43 | -0.1 | -150.0 | -66.67 | -0.81 | -288.37 | -37.29 | 1.3 | -1.52 | 94.03 | 0.17 | -63.83 | 158.62 | 13.92 | -1.62 | 57.88 | 1.71 | 48.7 | 128.0 | 1.13 | 32.94 | 43.04 | 0.87 | 2.35 | 20.83 | 0.15 | 25.0 | 66.67 | 20.00 | -74.55 | -39.62 |
| 23Q2 (18) | 1.43 | 204.26 | 26.55 | -1.0 | -20.48 | -5.26 | -0.16 | -123.53 | -420.0 | -0.04 | 69.23 | -157.14 | 0.43 | 219.44 | 138.89 | 1.32 | 38.95 | 55.29 | 0.47 | 113.64 | 0 | 14.15 | 38.2 | 23.84 | 1.15 | 12.75 | 59.72 | 0.85 | 26.87 | 240.0 | 0.85 | 3.66 | 14.86 | 0.12 | 20.0 | 33.33 | 78.57 | 165.81 | -24.91 |
| 23Q1 (17) | 0.47 | -56.07 | -43.37 | -0.83 | -5.06 | 11.7 | 0.68 | 133.5 | 3300.0 | -0.13 | -316.67 | -244.44 | -0.36 | -228.57 | -227.27 | 0.95 | 10.47 | 48.44 | 0.22 | -24.14 | 0 | 10.24 | 10.11 | 18.37 | 1.02 | -24.44 | 67.21 | 0.67 | -18.29 | 86.11 | 0.82 | 2.5 | 13.89 | 0.1 | 11.11 | 11.11 | 29.56 | -52.76 | -58.33 |
| 22Q4 (16) | 1.07 | 101.89 | 48.61 | -0.79 | 29.46 | -27.42 | -2.03 | -480.0 | -745.83 | 0.06 | 200.0 | 160.0 | 0.28 | 147.46 | 180.0 | 0.86 | 28.36 | 38.71 | 0.29 | 200.0 | 0 | 9.30 | 5.46 | 9.47 | 1.35 | 80.0 | 107.69 | 0.82 | 3.8 | 148.48 | 0.8 | 11.11 | 11.11 | 0.09 | 0.0 | 0.0 | 62.57 | 88.9 | -0.93 |
| 22Q3 (15) | 0.53 | -53.1 | -66.67 | -1.12 | -17.89 | -128.57 | -0.35 | -800.0 | 70.59 | -0.06 | -185.71 | 0.0 | -0.59 | -427.78 | -153.64 | 0.67 | -21.18 | 3.08 | -0.29 | 0 | 0 | 8.82 | -22.84 | -16.05 | 0.75 | 4.17 | 82.93 | 0.79 | 216.0 | 192.59 | 0.72 | -2.7 | 5.88 | 0.09 | 0.0 | 0.0 | 33.12 | -68.34 | -78.33 |
| 22Q2 (14) | 1.13 | 36.14 | 13.0 | -0.95 | -1.06 | -126.19 | 0.05 | 150.0 | 122.73 | 0.07 | -22.22 | 600.0 | 0.18 | 263.64 | -68.97 | 0.85 | 32.81 | 123.68 | 0 | 0 | 0 | 11.42 | 32.1 | 79.19 | 0.72 | 18.03 | 132.26 | 0.25 | -30.56 | 933.33 | 0.74 | 2.78 | 8.82 | 0.09 | 0.0 | 0.0 | 104.63 | 47.49 | -22.57 |
| 22Q1 (13) | 0.83 | 15.28 | 654.55 | -0.94 | -51.61 | -176.47 | 0.02 | 108.33 | 101.27 | 0.09 | 190.0 | 280.0 | -0.11 | -210.0 | 52.17 | 0.64 | 3.23 | 88.24 | 0 | 0 | 0 | 8.65 | 1.83 | 59.24 | 0.61 | -6.15 | 144.0 | 0.36 | 9.09 | 700.0 | 0.72 | 0.0 | 7.46 | 0.09 | 0.0 | 28.57 | 70.94 | 12.32 | 338.54 |
| 21Q4 (12) | 0.72 | -54.72 | -64.18 | -0.62 | -26.53 | 29.55 | -0.24 | 79.83 | 76.92 | -0.1 | -66.67 | -211.11 | 0.1 | -90.91 | -91.15 | 0.62 | -4.62 | 12.73 | 0 | 0 | 0 | 8.49 | -19.12 | 4.85 | 0.65 | 58.54 | 16.07 | 0.33 | 22.22 | -38.89 | 0.72 | 5.88 | 5.88 | 0.09 | 0.0 | 50.0 | 63.16 | -58.69 | -59.78 |
| 21Q3 (11) | 1.59 | 59.0 | -11.67 | -0.49 | -16.67 | 62.88 | -1.19 | -440.91 | 78.36 | -0.06 | -700.0 | -175.0 | 1.1 | 89.66 | 129.17 | 0.65 | 71.05 | -2.99 | 0 | 0 | 0 | 10.50 | 64.7 | 1.87 | 0.41 | 32.26 | -22.64 | 0.27 | 1000.0 | -38.64 | 0.68 | 0.0 | 1.49 | 0.09 | 0.0 | 50.0 | 152.88 | 13.13 | -0.63 |
| 21Q2 (10) | 1.0 | 809.09 | -6.54 | -0.42 | -23.53 | 16.0 | -0.22 | 86.08 | 85.03 | 0.01 | 120.0 | -50.0 | 0.58 | 352.17 | 1.75 | 0.38 | 11.76 | 0.0 | 0 | 0 | 0 | 6.38 | 17.39 | -17.62 | 0.31 | 24.0 | 444.44 | -0.03 | 50.0 | -117.65 | 0.68 | 1.49 | 6.25 | 0.09 | 28.57 | 50.0 | 135.14 | 735.38 | 9.88 |
| 21Q1 (9) | 0.11 | -94.53 | -15.38 | -0.34 | 61.36 | -17.24 | -1.58 | -51.92 | -117.4 | -0.05 | -155.56 | -266.67 | -0.23 | -120.35 | -43.75 | 0.34 | -38.18 | 41.67 | 0 | 0 | 0 | 5.43 | -32.95 | 18.36 | 0.25 | -55.36 | 327.27 | -0.06 | -111.11 | 53.85 | 0.67 | -1.47 | 4.69 | 0.07 | 16.67 | 16.67 | 16.18 | -89.7 | -29.07 |
| 20Q4 (8) | 2.01 | 11.67 | 139.29 | -0.88 | 33.33 | 36.69 | -1.04 | 81.09 | -23.81 | 0.09 | 12.5 | 400.0 | 1.13 | 135.42 | 305.45 | 0.55 | -17.91 | -21.43 | 0 | 0 | -100.0 | 8.10 | -21.42 | -25.25 | 0.56 | 5.66 | 566.67 | 0.54 | 22.73 | 390.91 | 0.68 | 1.49 | 9.68 | 0.06 | 0.0 | 20.0 | 157.03 | 2.07 | 45.81 |
| 20Q3 (7) | 1.8 | 68.22 | 164.71 | -1.32 | -164.0 | -120.0 | -5.5 | -274.15 | -1350.0 | 0.08 | 300.0 | 700.0 | 0.48 | -15.79 | 500.0 | 0.67 | 76.32 | 103.03 | 0 | 0 | 100.0 | 10.31 | 33.19 | 81.48 | 0.53 | 688.89 | 60.61 | 0.44 | 158.82 | 175.0 | 0.67 | 4.69 | -1.47 | 0.06 | 0.0 | 50.0 | 153.85 | 25.09 | 99.1 |
| 20Q2 (6) | 1.07 | 723.08 | -47.03 | -0.5 | -72.41 | 41.86 | -1.47 | -116.19 | -267.05 | 0.02 | -33.33 | 116.67 | 0.57 | 456.25 | -50.86 | 0.38 | 58.33 | -50.0 | 0 | 0 | 0 | 7.74 | 68.65 | -34.22 | -0.09 | 18.18 | -119.57 | 0.17 | 230.77 | -63.83 | 0.64 | 0.0 | 0.0 | 0.06 | 0.0 | 50.0 | 122.99 | 439.26 | -29.98 |
| 20Q1 (5) | 0.13 | -84.52 | -92.12 | -0.29 | 79.14 | 87.82 | 9.08 | 1180.95 | 5441.18 | 0.03 | 200.0 | 150.0 | -0.16 | 70.91 | 78.08 | 0.24 | -65.71 | -65.22 | 0 | -100.0 | 0 | 4.59 | -57.65 | -62.49 | -0.11 | 8.33 | -173.33 | -0.13 | -218.18 | -186.67 | 0.64 | 3.23 | 10.34 | 0.06 | 20.0 | 20.0 | 22.81 | -78.82 | -89.22 |
| 19Q4 (4) | 0.84 | 23.53 | 0.0 | -1.39 | -131.67 | 0.0 | -0.84 | -290.91 | 0.0 | -0.03 | -400.0 | 0.0 | -0.55 | -787.5 | 0.0 | 0.7 | 112.12 | 0.0 | 0.18 | 200.0 | 0.0 | 10.84 | 90.78 | 0.0 | -0.12 | -136.36 | 0.0 | 0.11 | -31.25 | 0.0 | 0.62 | -8.82 | 0.0 | 0.05 | 25.0 | 0.0 | 107.69 | 39.37 | 0.0 |
| 19Q3 (3) | 0.68 | -66.34 | 0.0 | -0.6 | 30.23 | 0.0 | 0.44 | -50.0 | 0.0 | 0.01 | 108.33 | 0.0 | 0.08 | -93.1 | 0.0 | 0.33 | -56.58 | 0.0 | -0.18 | 0 | 0.0 | 5.68 | -51.72 | 0.0 | 0.33 | -28.26 | 0.0 | 0.16 | -65.96 | 0.0 | 0.68 | 6.25 | 0.0 | 0.04 | 0.0 | 0.0 | 77.27 | -56.01 | 0.0 |
| 19Q2 (2) | 2.02 | 22.42 | 0.0 | -0.86 | 63.87 | 0.0 | 0.88 | 617.65 | 0.0 | -0.12 | -100.0 | 0.0 | 1.16 | 258.9 | 0.0 | 0.76 | 10.14 | 0.0 | 0 | 0 | 0.0 | 11.76 | -3.84 | 0.0 | 0.46 | 206.67 | 0.0 | 0.47 | 213.33 | 0.0 | 0.64 | 10.34 | 0.0 | 0.04 | -20.0 | 0.0 | 175.65 | -16.96 | 0.0 |
| 19Q1 (1) | 1.65 | 0.0 | 0.0 | -2.38 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.23 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 211.54 | 0.0 | 0.0 |
