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) | 3.86 | 9.66 | -1.69 | 0 | -2.59 | 0 | -0.04 | 0 | 2.17 | 39.1 | 1.71 | -10.94 | -0.02 | 0 | 8.75 | -16.04 | 4.23 | -4.08 | 3.47 | -1.7 | 0.23 | 4.55 | 0.01 | 0.0 | 104.04 | 11.14 |
| 2022 (9) | 3.52 | -0.85 | -1.96 | 0 | -2.62 | 0 | -0.08 | 0 | 1.56 | -44.68 | 1.92 | 170.42 | -0.02 | 0 | 10.42 | 153.1 | 4.41 | 5.76 | 3.53 | 5.69 | 0.22 | 0.0 | 0.01 | 0.0 | 93.62 | -5.86 |
| 2021 (8) | 3.55 | 2.6 | -0.73 | 0 | -1.63 | 0 | 0.05 | 0 | 2.82 | -23.78 | 0.71 | 373.33 | -0.02 | 0 | 4.12 | 352.47 | 4.17 | 1.71 | 3.34 | -1.76 | 0.22 | 0.0 | 0.01 | 0.0 | 99.44 | 4.33 |
| 2020 (7) | 3.46 | 20.14 | 0.24 | 0 | -2.4 | 0 | -0.04 | 0 | 3.7 | 56.12 | 0.15 | -71.15 | -0.01 | 0 | 0.91 | -72.29 | 4.1 | 16.81 | 3.4 | 19.3 | 0.22 | 10.0 | 0.01 | -50.0 | 95.32 | 1.61 |
| 2019 (6) | 2.88 | 28.0 | -0.51 | 0 | -2.19 | 0 | -0.03 | 0 | 2.37 | 8.72 | 0.52 | 333.33 | -0.02 | 0 | 3.28 | 308.42 | 3.51 | 17.39 | 2.85 | 15.85 | 0.2 | 5.26 | 0.02 | 0.0 | 93.81 | 11.32 |
| 2018 (5) | 2.25 | -7.79 | -0.07 | 0 | -2.36 | 0 | 0 | 0 | 2.18 | -35.31 | 0.12 | -61.29 | -0.03 | 0 | 0.80 | -63.34 | 2.99 | -0.33 | 2.46 | -7.17 | 0.19 | 0.0 | 0.02 | 100.0 | 84.27 | -1.57 |
| 2017 (4) | 2.44 | -13.17 | 0.93 | 0 | -1.06 | 0 | 0.04 | 0 | 3.37 | 26.69 | 0.31 | 121.43 | -0.02 | 0 | 2.19 | 119.08 | 3.0 | 11.11 | 2.65 | 17.78 | 0.19 | 5.56 | 0.01 | 0.0 | 85.61 | -25.66 |
| 2016 (3) | 2.81 | 49.47 | -0.15 | 0 | -1.42 | 0 | -0.05 | 0 | 2.66 | 52.87 | 0.14 | 0.0 | -0.01 | 0 | 1.00 | -6.58 | 2.7 | 24.42 | 2.25 | 23.63 | 0.18 | 0.0 | 0.01 | 0.0 | 115.16 | 23.13 |
| 2015 (2) | 1.88 | 11.24 | -0.14 | 0 | -1.05 | 0 | 0.01 | 0 | 1.74 | 9.43 | 0.14 | 55.56 | -0.01 | 0 | 1.07 | 46.74 | 2.17 | 34.78 | 1.82 | 31.88 | 0.18 | 0.0 | 0.01 | -50.0 | 93.53 | -12.56 |
| 2014 (1) | 1.69 | -27.78 | -0.1 | 0 | -1.45 | 0 | -0.03 | 0 | 1.59 | 3875.0 | 0.09 | -90.11 | -0.01 | 0 | 0.73 | -90.29 | 1.61 | -6.94 | 1.38 | 2.22 | 0.18 | 20.0 | 0.02 | 0.0 | 106.96 | -30.52 |
| 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) | 1.29 | 44.94 | 12.17 | -0.51 | -82.14 | -21.43 | 0 | 100.0 | -100.0 | -0.01 | 91.67 | 88.89 | 0.78 | 27.87 | 6.85 | 0.55 | 96.43 | 34.15 | -0.01 | 0 | 0.0 | 10.74 | 94.13 | 30.22 | 1.13 | 0.89 | -9.6 | 0.95 | 5.56 | -6.86 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 127.72 | 37.77 | 18.84 |
| 23Q3 (19) | 0.89 | 5.95 | 8.54 | -0.28 | 63.64 | 61.64 | -2.59 | 0 | 2.26 | -0.12 | -500.0 | -250.0 | 0.61 | 771.43 | 577.78 | 0.28 | -63.64 | -61.64 | 0 | 0 | 0 | 5.53 | -66.44 | -63.54 | 1.12 | 15.46 | -3.45 | 0.9 | 12.5 | -3.23 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 92.71 | -5.08 | 10.8 |
| 23Q2 (18) | 0.84 | -1.18 | 0.0 | -0.77 | -492.31 | -196.15 | 0 | 0 | -100.0 | 0.03 | -40.0 | 133.33 | 0.07 | -90.28 | -87.93 | 0.77 | 541.67 | 196.15 | 0 | 100.0 | 0 | 16.49 | 544.41 | 173.32 | 0.97 | -4.9 | 0.0 | 0.8 | -2.44 | 5.26 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 97.67 | 1.12 | -4.65 |
| 23Q1 (17) | 0.85 | -26.09 | 19.72 | -0.13 | 69.05 | 76.36 | 0 | -100.0 | 0 | 0.05 | 155.56 | 150.0 | 0.72 | -1.37 | 350.0 | 0.12 | -70.73 | -77.36 | -0.01 | 0.0 | 0.0 | 2.56 | -68.98 | -79.1 | 1.02 | -18.4 | 0.0 | 0.82 | -19.61 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 96.59 | -10.13 | 19.72 |
| 22Q4 (16) | 1.15 | 40.24 | -29.88 | -0.42 | 42.47 | -5.0 | 0.01 | 100.38 | 100.61 | -0.09 | -212.5 | -1000.0 | 0.73 | 711.11 | -41.13 | 0.41 | -43.84 | 5.13 | -0.01 | 0 | 0 | 8.25 | -45.64 | -0.16 | 1.25 | 7.76 | -1.57 | 1.02 | 9.68 | 0.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 107.48 | 28.45 | -29.22 |
| 22Q3 (15) | 0.82 | -2.38 | 43.86 | -0.73 | -180.77 | -2333.33 | -2.65 | -13350.0 | 0 | 0.08 | 188.89 | 300.0 | 0.09 | -84.48 | -83.33 | 0.73 | 180.77 | 2333.33 | 0 | 0 | 100.0 | 15.18 | 151.58 | 2034.86 | 1.16 | 19.59 | 5.45 | 0.93 | 22.37 | 6.9 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 83.67 | -18.32 | 35.05 |
| 22Q2 (14) | 0.84 | 18.31 | 42.37 | -0.26 | 52.73 | 3.7 | 0.02 | 0 | 0 | -0.09 | -550.0 | 0 | 0.58 | 262.5 | 81.25 | 0.26 | -50.94 | -3.7 | 0 | 100.0 | 0 | 6.03 | -50.72 | -6.38 | 0.97 | -4.9 | 7.78 | 0.76 | -7.32 | 4.11 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 102.44 | 26.97 | 37.16 |
| 22Q1 (13) | 0.71 | -56.71 | -5.33 | -0.55 | -37.5 | -1733.33 | 0 | 100.0 | -100.0 | 0.02 | 100.0 | 0.0 | 0.16 | -87.1 | -77.78 | 0.53 | 35.9 | 2550.0 | -0.01 | 0 | 0.0 | 12.24 | 48.14 | 2415.36 | 1.02 | -19.69 | 13.33 | 0.82 | -19.61 | 15.49 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 80.68 | -46.87 | -18.24 |
| 21Q4 (12) | 1.64 | 187.72 | 45.13 | -0.4 | -1233.33 | -3900.0 | -1.65 | 0 | -8350.0 | 0.01 | -50.0 | 200.0 | 1.24 | 129.63 | 10.71 | 0.39 | 1200.0 | 3800.0 | 0 | 100.0 | 0 | 8.26 | 1062.29 | 3395.13 | 1.27 | 15.45 | 28.28 | 1.02 | 17.24 | 25.93 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 151.85 | 145.09 | 15.57 |
| 21Q3 (11) | 0.57 | -3.39 | -47.22 | -0.03 | 88.89 | -108.33 | 0 | 0 | 100.0 | 0.02 | 0 | 166.67 | 0.54 | 68.75 | -62.5 | 0.03 | -88.89 | 0.0 | -0.01 | 0 | 0 | 0.71 | -88.97 | 0.95 | 1.1 | 22.22 | -3.51 | 0.87 | 19.18 | -13.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 61.96 | -17.04 | -39.19 |
| 21Q2 (10) | 0.59 | -21.33 | 13.46 | -0.27 | -800.0 | -440.0 | 0 | -100.0 | 0 | 0 | -100.0 | 100.0 | 0.32 | -55.56 | -31.91 | 0.27 | 1250.0 | 440.0 | 0 | 100.0 | 0 | 6.44 | 1224.22 | 401.34 | 0.9 | 0.0 | -8.16 | 0.73 | 2.82 | -7.59 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 74.68 | -24.32 | 22.08 |
| 21Q1 (9) | 0.75 | -33.63 | 2.74 | -0.03 | -200.0 | 50.0 | 0.02 | 0.0 | -33.33 | 0.02 | 300.0 | -60.0 | 0.72 | -35.71 | 7.46 | 0.02 | 100.0 | -60.0 | -0.01 | 0 | 0 | 0.49 | 105.84 | -60.19 | 0.9 | -9.09 | -8.16 | 0.71 | -12.35 | -10.13 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 98.68 | -24.9 | 13.55 |
| 20Q4 (8) | 1.13 | 4.63 | -11.02 | -0.01 | -102.78 | 94.44 | 0.02 | 100.82 | -33.33 | -0.01 | 66.67 | -133.33 | 1.12 | -22.22 | 2.75 | 0.01 | -66.67 | -94.44 | 0 | 0 | 0 | 0.24 | -66.43 | -94.58 | 0.99 | -13.16 | 6.45 | 0.81 | -19.0 | 6.58 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 131.40 | 28.96 | -16.2 |
| 20Q3 (7) | 1.08 | 107.69 | 129.79 | 0.36 | 820.0 | 263.64 | -2.45 | 0 | -9.87 | -0.03 | 40.0 | 0 | 1.44 | 206.38 | 476.0 | 0.03 | -40.0 | -86.36 | 0 | 0 | 0 | 0.70 | -45.21 | -86.88 | 1.14 | 16.33 | 9.62 | 1.0 | 26.58 | 17.65 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 101.89 | 66.55 | 95.1 |
| 20Q2 (6) | 0.52 | -28.77 | -28.77 | -0.05 | 16.67 | 37.5 | 0 | -100.0 | -100.0 | -0.05 | -200.0 | -600.0 | 0.47 | -29.85 | -27.69 | 0.05 | 0.0 | -50.0 | 0 | 0 | 0 | 1.29 | 5.14 | -51.41 | 0.98 | 0.0 | 11.36 | 0.79 | 0.0 | 9.72 | 0.06 | 20.0 | 20.0 | 0 | 0 | -100.0 | 61.18 | -29.61 | -34.63 |
| 20Q1 (5) | 0.73 | -42.52 | 82.5 | -0.06 | 66.67 | -50.0 | 0.03 | 0.0 | 200.0 | 0.05 | 66.67 | 183.33 | 0.67 | -38.53 | 86.11 | 0.05 | -72.22 | 150.0 | 0 | 0 | 100.0 | 1.22 | -71.95 | 132.89 | 0.98 | 5.38 | 48.48 | 0.79 | 3.95 | 49.06 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 86.90 | -44.57 | 26.01 |
| 19Q4 (4) | 1.27 | 170.21 | 0.0 | -0.18 | 18.18 | 0.0 | 0.03 | 101.35 | 0.0 | 0.03 | 0 | 0.0 | 1.09 | 336.0 | 0.0 | 0.18 | -18.18 | 0.0 | 0 | 0 | 0.0 | 4.36 | -18.78 | 0.0 | 0.93 | -10.58 | 0.0 | 0.76 | -10.59 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 156.79 | 200.24 | 0.0 |
| 19Q3 (3) | 0.47 | -35.62 | 0.0 | -0.22 | -175.0 | 0.0 | -2.23 | -11250.0 | 0.0 | 0 | -100.0 | 0.0 | 0.25 | -61.54 | 0.0 | 0.22 | 120.0 | 0.0 | 0 | 0 | 0.0 | 5.37 | 102.83 | 0.0 | 1.04 | 18.18 | 0.0 | 0.85 | 18.06 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 52.22 | -44.2 | 0.0 |
| 19Q2 (2) | 0.73 | 82.5 | 0.0 | -0.08 | -100.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.01 | 116.67 | 0.0 | 0.65 | 80.56 | 0.0 | 0.1 | 400.0 | 0.0 | 0 | 100.0 | 0.0 | 2.65 | 403.97 | 0.0 | 0.88 | 33.33 | 0.0 | 0.72 | 35.85 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 93.59 | 35.71 | 0.0 |
| 19Q1 (1) | 0.4 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 68.97 | 0.0 | 0.0 |
