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) | 4.14 | 298.08 | -1.55 | 0 | -0.54 | 0 | 0.04 | -81.82 | 2.59 | 0 | 1.91 | -43.32 | 0 | 0 | 14.78 | -38.67 | -0.22 | 0 | -0.42 | 0 | 2.64 | -10.2 | 0.01 | 0.0 | 185.65 | 285.58 |
| 2022 (9) | 1.04 | 0 | -4.71 | 0 | -1.05 | 0 | 0.22 | 0 | -3.67 | 0 | 3.37 | 10.86 | 0 | 0 | 24.11 | -49.01 | -1.59 | 0 | -0.79 | 0 | 2.94 | -22.02 | 0.01 | 0.0 | 48.15 | 0 |
| 2021 (8) | -1.53 | 0 | -3.58 | 0 | 3.78 | 81.73 | -0.19 | 0 | -5.11 | 0 | 3.04 | -7.88 | 0 | 0 | 47.28 | 74.36 | -4.36 | 0 | -3.72 | 0 | 3.77 | -13.93 | 0.01 | 0.0 | -2550.00 | 0 |
| 2020 (7) | 3.61 | -53.95 | -3.87 | 0 | 2.08 | 0 | -0.05 | 0 | -0.26 | 0 | 3.3 | -11.76 | 0 | 0 | 27.12 | 66.83 | -1.57 | 0 | -1.09 | 0 | 4.38 | 2.34 | 0.01 | 0.0 | 109.39 | 10.65 |
| 2019 (6) | 7.84 | 14.96 | -5.35 | 0 | -2.04 | 0 | -0.06 | 0 | 2.49 | 97.62 | 3.74 | -31.75 | -1.24 | 0 | 16.25 | -39.29 | 4.91 | 38.31 | 3.64 | 18.18 | 4.28 | 10.59 | 0.01 | -50.0 | 98.87 | 1.04 |
| 2018 (5) | 6.82 | 85.33 | -5.56 | 0 | -0.16 | 0 | 0.12 | 0 | 1.26 | 0 | 5.48 | -11.9 | -0.94 | 0 | 26.77 | -18.35 | 3.55 | 2.6 | 3.08 | 49.51 | 3.87 | 21.32 | 0.02 | 0.0 | 97.85 | 40.12 |
| 2017 (4) | 3.68 | -63.09 | -7.11 | 0 | 2.42 | -43.46 | -0.16 | 0 | -3.43 | 0 | 6.22 | -35.07 | 0 | 0 | 32.79 | -15.22 | 3.46 | -61.04 | 2.06 | -70.86 | 3.19 | 54.85 | 0.02 | 0.0 | 69.83 | -35.91 |
| 2016 (3) | 9.97 | 53.15 | -9.83 | 0 | 4.28 | 756.0 | 0.08 | 0 | 0.14 | 0 | 9.58 | 56.79 | 0 | 0 | 38.68 | 38.37 | 8.88 | 25.42 | 7.07 | 16.47 | 2.06 | 58.46 | 0.02 | 0.0 | 108.96 | 23.69 |
| 2015 (2) | 6.51 | 48.63 | -6.94 | 0 | 0.5 | 455.56 | -0.19 | 0 | -0.43 | 0 | 6.11 | 228.49 | -0.77 | 0 | 27.95 | 107.38 | 7.08 | 132.13 | 6.07 | 125.65 | 1.3 | 17.12 | 0.02 | 0.0 | 88.09 | -23.17 |
| 2014 (1) | 4.38 | 103.72 | -1.87 | 0 | 0.09 | 0 | 0 | 0 | 2.51 | 684.38 | 1.86 | 2.2 | 0 | 0 | 13.48 | -11.58 | 3.05 | 33.19 | 2.69 | 37.24 | 1.11 | 27.59 | 0.02 | 0.0 | 114.66 | 51.99 |
| 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) | 0.8 | 2.56 | 1242.86 | -0.1 | 83.05 | 66.67 | -0.43 | -134.13 | 37.68 | -0.03 | -50.0 | -400.0 | 0.7 | 268.42 | 289.19 | 0.2 | -62.26 | -77.53 | 0 | 0 | 0 | 6.80 | -54.43 | -67.06 | -0.17 | -750.0 | -141.46 | -0.61 | -390.48 | -421.05 | 0.62 | -1.59 | -13.89 | 0 | 0 | 0 | 8000.00 | 8515.38 | 104100.0 |
| 23Q3 (19) | 0.78 | -40.46 | 21.88 | -0.59 | -90.32 | 35.16 | 1.26 | 265.79 | 226.0 | -0.02 | 33.33 | 66.67 | 0.19 | -81.0 | 170.37 | 0.53 | -11.67 | -26.39 | 0 | 0 | 0 | 14.93 | -34.31 | -21.21 | -0.02 | 93.55 | 93.75 | 0.21 | 290.91 | -4.55 | 0.63 | -4.55 | -10.0 | 0 | 0 | 0 | 92.86 | -61.01 | 33.48 |
| 23Q2 (18) | 1.31 | 4.8 | 59.76 | -0.31 | 43.64 | 67.71 | -0.76 | -24.59 | -49.02 | -0.03 | -125.0 | -115.79 | 1.0 | 42.86 | 814.29 | 0.6 | 3.45 | -47.37 | 0 | 0 | 0 | 22.73 | 48.9 | -31.22 | -0.31 | -206.9 | 47.46 | -0.11 | -210.0 | 68.57 | 0.66 | -9.59 | -9.59 | 0 | 0 | 0 | 238.18 | 58.15 | 10.38 |
| 23Q1 (17) | 1.25 | 1885.71 | 457.14 | -0.55 | -83.33 | 78.35 | -0.61 | 11.59 | -153.04 | 0.12 | 1100.0 | 71.43 | 0.7 | 289.19 | 124.22 | 0.58 | -34.83 | -6.45 | 0 | 0 | 0 | 15.26 | -26.09 | -40.42 | 0.29 | -29.27 | 126.85 | 0.1 | -47.37 | 111.76 | 0.73 | 1.39 | -7.59 | 0 | 0 | 0 | 150.60 | 2057.83 | 0 |
| 22Q4 (16) | -0.07 | -110.94 | 92.05 | -0.3 | 67.03 | -314.29 | -0.69 | 31.0 | -211.29 | 0.01 | 116.67 | 104.55 | -0.37 | -37.04 | 50.0 | 0.89 | 23.61 | 111.9 | 0 | 0 | 0 | 20.65 | 8.98 | -29.2 | 0.41 | 228.12 | 137.61 | 0.19 | -13.64 | 119.39 | 0.72 | 2.86 | -20.88 | 0 | 0 | 0 | -7.69 | -111.06 | 0 |
| 22Q3 (15) | 0.64 | -21.95 | 166.67 | -0.91 | 5.21 | 3.19 | -1.0 | -96.08 | -187.72 | -0.06 | -131.58 | -700.0 | -0.27 | -92.86 | 85.79 | 0.72 | -36.84 | -24.21 | 0 | 0 | 0 | 18.95 | -42.66 | -78.46 | -0.32 | 45.76 | 75.38 | 0.22 | 162.86 | 122.0 | 0.7 | -4.11 | -23.08 | 0 | 0 | 0 | 69.57 | -67.76 | 0 |
| 22Q2 (14) | 0.82 | 334.29 | 456.52 | -0.96 | 62.2 | 27.82 | -0.51 | -144.35 | -141.13 | 0.19 | 171.43 | 280.0 | -0.14 | 95.16 | 91.03 | 1.14 | 83.87 | 42.5 | 0 | 0 | 0 | 33.04 | 28.98 | -31.02 | -0.59 | 45.37 | 53.91 | -0.35 | 58.82 | 69.83 | 0.73 | -7.59 | -22.34 | 0 | 0 | 0 | 215.79 | 0 | 0 |
| 22Q1 (13) | -0.35 | 60.23 | -166.04 | -2.54 | -1914.29 | -76.39 | 1.15 | 85.48 | 47.44 | 0.07 | 131.82 | 333.33 | -2.89 | -290.54 | -217.58 | 0.62 | 47.62 | -28.74 | 0 | 0 | 0 | 25.62 | -12.16 | -34.33 | -1.08 | 0.92 | -56.52 | -0.85 | 13.27 | -46.55 | 0.79 | -13.19 | -22.55 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | -0.88 | 8.33 | -183.81 | 0.14 | 114.89 | 109.21 | 0.62 | -45.61 | -4.62 | -0.22 | -2300.0 | -633.33 | -0.74 | 61.05 | -57.45 | 0.42 | -55.79 | -55.79 | 0 | 0 | 0 | 29.17 | -66.84 | -15.26 | -1.09 | 16.15 | -131.91 | -0.98 | 2.0 | -250.0 | 0.91 | 0.0 | -14.15 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -0.96 | -317.39 | -247.69 | -0.94 | 29.32 | -17.5 | 1.14 | -8.06 | 267.74 | 0.01 | -80.0 | 0.0 | -1.9 | -21.79 | -1166.67 | 0.95 | 18.75 | 18.75 | 0 | 0 | 0 | 87.96 | 83.62 | 263.95 | -1.3 | -1.56 | -233.33 | -1.0 | 13.79 | -156.41 | 0.91 | -3.19 | -18.75 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.23 | -143.4 | -675.0 | -1.33 | 7.64 | -146.3 | 1.24 | 58.97 | 274.65 | 0.05 | 266.67 | 600.0 | -1.56 | -71.43 | -212.0 | 0.8 | -8.05 | 48.15 | 0 | 0 | 0 | 47.90 | 22.79 | 87.18 | -1.28 | -85.51 | -30.61 | -1.16 | -100.0 | -70.59 | 0.94 | -7.84 | -15.32 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (9) | 0.53 | -49.52 | -71.66 | -1.44 | 5.26 | -42.57 | 0.78 | 20.0 | -57.61 | -0.03 | 0.0 | -50.0 | -0.91 | -93.62 | -205.81 | 0.87 | -8.42 | -13.86 | 0 | 0 | 0 | 39.01 | 13.34 | 54.12 | -0.69 | -46.81 | -355.56 | -0.58 | -107.14 | -323.08 | 1.02 | -3.77 | -6.42 | 0 | 0 | 0 | 120.45 | -10.52 | -13.04 |
| 20Q4 (8) | 1.05 | 61.54 | -56.79 | -1.52 | -90.0 | -16.92 | 0.65 | 109.68 | 140.37 | -0.03 | -400.0 | 25.0 | -0.47 | -213.33 | -141.59 | 0.95 | 18.75 | -30.66 | 0 | 0 | -100.0 | 34.42 | 42.41 | 15.07 | -0.47 | -20.51 | -171.21 | -0.28 | 28.21 | -200.0 | 1.06 | -5.36 | -2.75 | 0 | 0 | 0 | 134.62 | 51.18 | -24.11 |
| 20Q3 (7) | 0.65 | 1525.0 | -53.57 | -0.8 | -48.15 | 33.88 | 0.31 | 143.66 | -50.0 | 0.01 | 200.0 | -83.33 | -0.15 | 70.0 | -178.95 | 0.8 | 48.15 | -33.33 | 0 | 0 | 0 | 24.17 | -5.56 | 27.49 | -0.39 | 60.2 | -122.81 | -0.39 | 42.65 | -129.32 | 1.12 | 0.9 | 4.67 | 0 | 0 | 0 | 89.04 | 857.19 | 52.64 |
| 20Q2 (6) | 0.04 | -97.86 | -98.23 | -0.54 | 46.53 | 70.0 | -0.71 | -138.59 | 33.64 | -0.01 | 50.0 | 87.5 | -0.5 | -158.14 | -208.7 | 0.54 | -46.53 | 285.71 | 0 | 0 | 100.0 | 25.59 | 1.1 | 949.29 | -0.98 | -462.96 | -198.99 | -0.68 | -361.54 | -185.0 | 1.11 | 1.83 | 2.78 | 0 | 0 | 0 | 9.30 | -93.28 | -92.26 |
| 20Q1 (5) | 1.87 | -23.05 | 6.25 | -1.01 | 22.31 | 1.94 | 1.84 | 214.29 | 6033.33 | -0.02 | 50.0 | -300.0 | 0.86 | -23.89 | 17.81 | 1.01 | -26.28 | -1.94 | 0 | -100.0 | 0 | 25.31 | -15.38 | 56.06 | 0.27 | -59.09 | -82.58 | 0.26 | -7.14 | -78.86 | 1.09 | 0.0 | 4.81 | 0 | 0 | 0 | 138.52 | -21.91 | 78.66 |
| 19Q4 (4) | 2.43 | 73.57 | 0.0 | -1.3 | -7.44 | 0.0 | -1.61 | -359.68 | 0.0 | -0.04 | -166.67 | 0.0 | 1.13 | 494.74 | 0.0 | 1.37 | 14.17 | 0.0 | 0.07 | 0 | 0.0 | 29.91 | 57.79 | 0.0 | 0.66 | -61.4 | 0.0 | 0.28 | -78.95 | 0.0 | 1.09 | 1.87 | 0.0 | 0 | 0 | 0.0 | 177.37 | 204.07 | 0.0 |
| 19Q3 (3) | 1.4 | -38.05 | 0.0 | -1.21 | 32.78 | 0.0 | 0.62 | 157.94 | 0.0 | 0.06 | 175.0 | 0.0 | 0.19 | -58.7 | 0.0 | 1.2 | 757.14 | 0.0 | 0 | 100.0 | 0.0 | 18.96 | 677.25 | 0.0 | 1.71 | 72.73 | 0.0 | 1.33 | 66.25 | 0.0 | 1.07 | -0.93 | 0.0 | 0 | 0 | 0.0 | 58.33 | -51.47 | 0.0 |
| 19Q2 (2) | 2.26 | 28.41 | 0.0 | -1.8 | -74.76 | 0.0 | -1.07 | -3666.67 | 0.0 | -0.08 | -900.0 | 0.0 | 0.46 | -36.99 | 0.0 | 0.14 | -86.41 | 0.0 | -1.31 | 0 | 0.0 | 2.44 | -84.96 | 0.0 | 0.99 | -36.13 | 0.0 | 0.8 | -34.96 | 0.0 | 1.08 | 3.85 | 0.0 | 0 | 0 | 0.0 | 120.21 | 55.05 | 0.0 |
| 19Q1 (1) | 1.76 | 0.0 | 0.0 | -1.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 16.22 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 77.53 | 0.0 | 0.0 |
