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) | 3.01 | -20.79 | -9.33 | 0 | 8.71 | 71.46 | 0 | 0 | -6.32 | 0 | 9.27 | 19.31 | 0 | 0 | 31.07 | 28.66 | 0.38 | -73.05 | 0.32 | -76.81 | 1.43 | 18.18 | 0.09 | 12.5 | 163.59 | 14.94 |
| 2022 (9) | 3.8 | 163.89 | -9.01 | 0 | 5.08 | 1714.29 | -0.01 | 0 | -5.21 | 0 | 7.77 | 547.5 | -0.03 | 0 | 24.15 | 479.49 | 1.41 | 67.86 | 1.38 | 142.11 | 1.21 | 14.15 | 0.08 | 60.0 | 142.32 | 66.04 |
| 2021 (8) | 1.44 | 19.01 | -1.43 | 0 | 0.28 | -97.11 | -0.17 | 0 | 0.01 | 0 | 1.2 | -3.23 | 0.15 | 0 | 4.17 | -29.17 | 0.84 | -10.64 | 0.57 | -84.3 | 1.06 | 20.45 | 0.05 | 66.67 | 85.71 | 221.61 |
| 2020 (7) | 1.21 | 450.0 | -7.64 | 0 | 9.69 | 5956.25 | -2.91 | 0 | -6.43 | 0 | 1.24 | 96.83 | -0.33 | 0 | 5.88 | 47.53 | 0.94 | 108.89 | 3.63 | 1715.0 | 0.88 | 87.23 | 0.03 | 0.0 | 26.65 | -15.2 |
| 2019 (6) | 0.22 | -68.12 | -1.37 | 0 | 0.16 | 0 | 0.02 | 0 | -1.15 | 0 | 0.63 | 162.5 | -0.03 | 0 | 3.99 | 166.49 | 0.45 | -33.82 | 0.2 | -68.25 | 0.47 | 4.44 | 0.03 | 0.0 | 31.43 | -49.44 |
| 2018 (5) | 0.69 | -51.06 | -0.41 | 0 | -0.67 | 0 | 0 | 0 | 0.28 | -67.44 | 0.24 | -46.67 | -0.1 | 0 | 1.50 | -50.02 | 0.68 | 423.08 | 0.63 | 530.0 | 0.45 | 0.0 | 0.03 | 0.0 | 62.16 | -74.43 |
| 2017 (4) | 1.41 | 85.53 | -0.55 | 0 | 1.36 | -46.67 | -0.02 | 0 | 0.86 | 0 | 0.45 | -68.97 | -0.07 | 0 | 2.99 | -68.86 | 0.13 | -53.57 | 0.1 | -68.75 | 0.45 | 18.42 | 0.03 | 50.0 | 243.10 | 130.31 |
| 2016 (3) | 0.76 | -25.49 | -4.4 | 0 | 2.55 | 0 | -0.07 | 0 | -3.64 | 0 | 1.45 | 262.5 | -2.93 | 0 | 9.62 | 255.77 | 0.28 | -30.0 | 0.32 | -54.29 | 0.38 | 8.57 | 0.02 | -50.0 | 105.56 | 12.8 |
| 2015 (2) | 1.02 | 363.64 | 0.17 | 0 | -0.47 | 0 | -0.03 | 0 | 1.19 | 0 | 0.4 | -63.3 | 0.02 | 0 | 2.70 | -65.46 | 0.4 | 11.11 | 0.7 | 105.88 | 0.35 | 2.94 | 0.04 | 100.0 | 93.58 | 197.75 |
| 2014 (1) | 0.22 | -75.0 | -1.14 | 0 | 1.9 | 233.33 | 0.06 | 0 | -0.92 | 0 | 1.09 | 94.64 | 0 | 0 | 7.82 | 91.15 | 0.36 | -33.33 | 0.34 | -48.48 | 0.34 | 13.33 | 0.02 | 0.0 | 31.43 | -65.0 |
| 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) | 1.8 | -48.72 | 97.8 | -0.67 | 78.8 | 82.46 | -1.51 | -153.93 | -175.88 | -0.05 | -183.33 | 0.0 | 1.13 | 222.86 | 138.83 | 0.84 | -62.16 | -67.82 | 0.02 | 0 | 100.0 | 8.72 | -70.37 | -76.74 | 0.42 | 10.53 | 110.0 | 0.29 | -44.23 | 825.0 | 0.38 | 2.7 | 22.58 | 0.02 | 0.0 | 0.0 | 260.87 | -32.37 | -16.87 |
| 23Q3 (19) | 3.51 | 311.45 | 207.89 | -3.16 | 3.36 | -52.66 | 2.8 | -47.86 | 649.02 | 0.06 | 400.0 | 50.0 | 0.35 | 107.1 | 137.63 | 2.22 | -37.11 | 6.22 | 0 | 100.0 | 100.0 | 29.44 | -53.96 | 9.46 | 0.38 | 164.41 | 11.76 | 0.52 | 198.11 | 15.56 | 0.37 | -2.63 | 23.33 | 0.02 | 200.0 | 0.0 | 385.71 | 0 | 160.53 |
| 23Q2 (18) | -1.66 | -155.38 | -174.44 | -3.27 | -46.64 | -303.7 | 5.37 | 161.95 | 689.71 | -0.02 | -300.0 | 0 | -4.93 | -71.18 | -447.18 | 3.53 | 32.21 | 283.7 | -0.01 | 0 | -116.67 | 63.95 | 71.01 | 480.41 | -0.59 | -447.06 | -303.45 | -0.53 | -1425.0 | -215.22 | 0.38 | 26.67 | 26.67 | -0.02 | -133.33 | -200.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (17) | -0.65 | -171.43 | -32.65 | -2.23 | 41.62 | 3.46 | 2.05 | 3.02 | -29.79 | 0.01 | 120.0 | 0 | -2.88 | 1.03 | -2.86 | 2.67 | 2.3 | 24.77 | 0 | -100.0 | 100.0 | 37.39 | -0.28 | 58.84 | 0.17 | -15.0 | -70.69 | 0.04 | 200.0 | -92.0 | 0.3 | -3.23 | 3.45 | 0.06 | 200.0 | 200.0 | -162.50 | -151.79 | -168.62 |
| 22Q4 (16) | 0.91 | -20.18 | 62.5 | -3.82 | -84.54 | -1636.36 | 1.99 | 490.2 | 237.29 | -0.05 | -225.0 | 70.59 | -2.91 | -212.9 | -955.88 | 2.61 | 24.88 | 536.59 | 0.01 | 150.0 | 0.0 | 37.50 | 39.41 | 591.46 | 0.2 | -41.18 | 281.82 | -0.04 | -108.89 | -300.0 | 0.31 | 3.33 | 10.71 | 0.02 | 0.0 | 0.0 | 313.79 | 111.95 | 79.31 |
| 22Q3 (15) | 1.14 | -48.88 | 107.27 | -2.07 | -155.56 | -475.0 | -0.51 | -175.0 | 22.73 | 0.04 | 0 | 0 | -0.93 | -165.49 | -589.47 | 2.09 | 127.17 | 620.69 | -0.02 | -133.33 | -109.09 | 26.90 | 144.13 | 546.49 | 0.34 | 17.24 | 466.67 | 0.45 | -2.17 | 650.0 | 0.3 | 0.0 | 11.11 | 0.02 | 0.0 | 100.0 | 148.05 | -48.22 | -8.48 |
| 22Q2 (14) | 2.23 | 555.1 | 182.28 | -0.81 | 64.94 | -37.29 | 0.68 | -76.71 | 41.67 | 0 | 0 | 0 | 1.42 | 150.71 | 610.0 | 0.92 | -57.01 | 206.67 | 0.06 | 175.0 | 200.0 | 11.02 | -53.2 | 230.91 | 0.29 | -50.0 | -62.82 | 0.46 | -8.0 | 6.98 | 0.3 | 3.45 | 15.38 | 0.02 | 0.0 | 100.0 | 285.90 | 572.61 | 153.33 |
| 22Q1 (13) | -0.49 | -187.5 | -6.52 | -2.31 | -950.0 | -788.46 | 2.92 | 394.92 | 2185.71 | 0 | 100.0 | 100.0 | -2.8 | -923.53 | -288.89 | 2.14 | 421.95 | 919.05 | -0.08 | -900.0 | -166.67 | 23.54 | 334.1 | 489.68 | 0.58 | 627.27 | 383.33 | 0.5 | 2400.0 | 900.0 | 0.29 | 3.57 | 16.0 | 0.02 | 0.0 | 100.0 | -60.49 | -134.57 | 59.23 |
| 21Q4 (12) | 0.56 | 1.82 | 75.0 | -0.22 | 38.89 | 56.86 | 0.59 | 189.39 | 171.08 | -0.17 | 0 | -466.67 | 0.34 | 78.95 | 278.95 | 0.41 | 41.38 | 10.81 | 0.01 | -95.45 | 0 | 5.42 | 30.35 | -32.28 | -0.11 | -283.33 | 74.42 | 0.02 | -66.67 | 105.71 | 0.28 | 3.7 | 7.69 | 0.02 | 100.0 | 100.0 | 175.00 | 8.18 | 0 |
| 21Q3 (11) | 0.55 | -30.38 | 261.76 | -0.36 | 38.98 | 44.62 | -0.66 | -237.5 | -125.68 | 0 | 0 | -100.0 | 0.19 | -5.0 | 119.19 | 0.29 | -3.33 | 70.59 | 0.22 | 466.67 | 168.75 | 4.16 | 24.96 | 54.19 | 0.06 | -92.31 | -92.59 | 0.06 | -86.05 | -90.0 | 0.27 | 3.85 | 8.0 | 0.01 | 0.0 | 0.0 | 161.76 | 43.34 | 509.17 |
| 21Q2 (10) | 0.79 | 271.74 | -46.98 | -0.59 | -126.92 | -25.53 | 0.48 | 442.86 | -63.91 | 0 | 100.0 | 100.0 | 0.2 | 127.78 | -80.39 | 0.3 | 42.86 | 15.38 | -0.06 | -100.0 | -700.0 | 3.33 | -16.6 | -23.93 | 0.78 | 550.0 | 81.4 | 0.43 | 760.0 | -86.52 | 0.26 | 4.0 | 8.33 | 0.01 | 0.0 | 0.0 | 112.86 | 176.06 | 160.56 |
| 21Q1 (9) | -0.46 | -243.75 | -70.37 | -0.26 | 49.02 | 95.68 | -0.14 | 83.13 | -102.11 | -0.01 | 66.67 | 50.0 | -0.72 | -278.95 | 88.55 | 0.21 | -43.24 | -51.16 | -0.03 | 0 | -50.0 | 3.99 | -50.15 | -60.82 | 0.12 | 127.91 | -14.29 | 0.05 | 114.29 | -73.68 | 0.25 | -3.85 | 92.31 | 0.01 | 0.0 | 0.0 | -148.39 | 0 | -81.36 |
| 20Q4 (8) | 0.32 | 194.12 | 268.42 | -0.51 | 21.54 | 40.0 | -0.83 | -132.3 | -245.83 | -0.03 | -175.0 | -250.0 | -0.19 | 80.81 | 81.73 | 0.37 | 117.65 | 131.25 | 0 | 100.0 | 100.0 | 8.01 | 196.79 | 68.68 | -0.43 | -153.09 | -104.76 | -0.35 | -158.33 | -40.0 | 0.26 | 4.0 | 116.67 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.34 | -122.82 | -585.71 | -0.65 | -38.3 | -441.67 | 2.57 | 93.23 | 2041.67 | 0.04 | 101.38 | 0 | -0.99 | -197.06 | -1880.0 | 0.17 | -34.62 | 112.5 | -0.32 | -3300.0 | 0 | 2.70 | -38.35 | 34.92 | 0.81 | 88.37 | 285.71 | 0.6 | -81.19 | 361.54 | 0.25 | 4.17 | 108.33 | 0.01 | 0.0 | 0.0 | -39.53 | -191.28 | -246.84 |
| 20Q2 (6) | 1.49 | 651.85 | 254.76 | -0.47 | 92.19 | -370.0 | 1.33 | -79.94 | 638.89 | -2.9 | -14400.0 | 0 | 1.02 | 116.22 | 218.75 | 0.26 | -39.53 | 225.0 | 0.01 | 150.0 | 0 | 4.38 | -57.04 | 151.68 | 0.43 | 207.14 | 72.0 | 3.19 | 1578.95 | 1776.47 | 0.24 | 84.62 | 100.0 | 0.01 | 0.0 | 0.0 | 43.31 | 152.94 | -69.06 |
| 20Q1 (5) | -0.27 | -42.11 | -237.5 | -6.02 | -608.24 | -1906.67 | 6.63 | 2862.5 | 6530.0 | -0.02 | -200.0 | 0 | -6.29 | -504.81 | -1555.26 | 0.43 | 168.75 | 43.33 | -0.02 | 33.33 | 0 | 10.19 | 114.62 | 30.09 | 0.14 | 166.67 | -30.0 | 0.19 | 176.0 | 26.67 | 0.13 | 8.33 | 18.18 | 0.01 | 0 | 0.0 | -81.82 | 0 | -176.14 |
| 19Q4 (4) | -0.19 | -371.43 | 0.0 | -0.85 | -608.33 | 0.0 | -0.24 | -300.0 | 0.0 | 0.02 | 0 | 0.0 | -1.04 | -1980.0 | 0.0 | 0.16 | 100.0 | 0.0 | -0.03 | 0 | 0.0 | 4.75 | 137.39 | 0.0 | -0.21 | -200.0 | 0.0 | -0.25 | -292.31 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.07 | -83.33 | 0.0 | -0.12 | -20.0 | 0.0 | 0.12 | -33.33 | 0.0 | 0 | 0 | 0.0 | -0.05 | -115.62 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.00 | 15.0 | 0.0 | 0.21 | -16.0 | 0.0 | 0.13 | -23.53 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 26.92 | -80.77 | 0.0 |
| 19Q2 (2) | 0.42 | 625.0 | 0.0 | -0.1 | 66.67 | 0.0 | 0.18 | 80.0 | 0.0 | 0 | 0 | 0.0 | 0.32 | 184.21 | 0.0 | 0.08 | -73.33 | 0.0 | 0 | 0 | 0.0 | 1.74 | -77.8 | 0.0 | 0.25 | 25.0 | 0.0 | 0.17 | 13.33 | 0.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 140.00 | 572.5 | 0.0 |
| 19Q1 (1) | -0.08 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.83 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -29.63 | 0.0 | 0.0 |
