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) | 11.72 | 39.86 | -4.04 | 0 | -6.13 | 0 | 0.02 | 0 | 7.68 | -25.8 | 0.37 | 5.71 | 0 | 0 | 0.70 | -4.88 | 9.68 | 12.95 | 8.95 | 5.54 | 0.63 | 12.5 | 0.07 | 0.0 | 121.45 | 32.03 |
| 2022 (9) | 8.38 | -17.6 | 1.97 | 795.45 | -5.78 | 0 | -0.11 | 0 | 10.35 | -0.38 | 0.35 | -69.03 | 0 | 0 | 0.74 | -69.91 | 8.57 | -3.49 | 8.48 | 9.0 | 0.56 | -3.45 | 0.07 | -12.5 | 91.99 | -23.66 |
| 2021 (8) | 10.17 | 27.92 | 0.22 | 0 | -6.44 | 0 | 0.02 | -92.59 | 10.39 | 68.12 | 1.13 | 352.0 | 0 | 0 | 2.45 | 331.19 | 8.88 | 6.47 | 7.78 | 7.16 | 0.58 | 1.75 | 0.08 | 0.0 | 120.50 | 19.89 |
| 2020 (7) | 7.95 | -15.43 | -1.77 | 0 | -3.89 | 0 | 0.27 | 0 | 6.18 | -14.99 | 0.25 | -10.71 | 0 | 0 | 0.57 | -13.01 | 8.34 | 4.64 | 7.26 | 6.92 | 0.57 | 0.0 | 0.08 | 33.33 | 100.51 | -20.66 |
| 2019 (6) | 9.4 | 65.2 | -2.13 | 0 | -4.71 | 0 | -0.17 | 0 | 7.27 | 15.21 | 0.28 | -40.43 | 0 | 0 | 0.65 | -40.86 | 7.97 | 7.7 | 6.79 | 5.6 | 0.57 | 35.71 | 0.06 | 20.0 | 126.68 | 53.62 |
| 2018 (5) | 5.69 | 19.04 | 0.62 | -86.16 | -5.94 | 0 | -1.64 | 0 | 6.31 | -31.86 | 0.47 | 38.24 | 0 | 0 | 1.11 | 39.34 | 7.4 | -3.77 | 6.43 | -22.62 | 0.42 | -4.55 | 0.05 | 0.0 | 82.46 | 51.82 |
| 2017 (4) | 4.78 | 31.68 | 4.48 | 289.57 | -8.06 | 0 | -1.72 | 0 | 9.26 | 93.72 | 0.34 | -27.66 | 0 | 0 | 0.79 | -29.2 | 7.69 | 5.2 | 8.31 | 33.17 | 0.44 | 0.0 | 0.05 | 0.0 | 54.32 | 0.71 |
| 2016 (3) | 3.63 | -51.6 | 1.15 | 0 | -3.95 | 0 | -0.2 | 0 | 4.78 | 23.83 | 0.47 | -60.83 | 0 | 0 | 1.12 | -62.07 | 7.31 | 26.25 | 6.24 | 28.13 | 0.44 | 4.76 | 0.05 | 0.0 | 53.94 | -61.6 |
| 2015 (2) | 7.5 | -10.61 | -3.64 | 0 | -2.2 | 0 | 0.34 | -80.57 | 3.86 | 25.32 | 1.2 | 192.68 | 0 | 0 | 2.96 | 165.0 | 5.79 | 41.91 | 4.87 | 36.03 | 0.42 | -2.33 | 0.05 | 0.0 | 140.45 | -32.04 |
| 2014 (1) | 8.39 | 141.09 | -5.31 | 0 | -2.16 | 0 | 1.75 | 0 | 3.08 | 187.85 | 0.41 | 310.0 | 0 | 0 | 1.12 | 304.31 | 4.08 | 23.64 | 3.58 | 15.48 | 0.43 | -2.27 | 0.05 | 0.0 | 206.65 | 113.18 |
| 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) | 4.14 | 19.65 | 7.53 | -4.56 | -647.54 | -4045.45 | -0.03 | 99.5 | 0.0 | 0.04 | -20.0 | 300.0 | -0.42 | -114.74 | -111.23 | 0.16 | 45.45 | 433.33 | 0 | 0 | 0 | 1.25 | 58.27 | 409.64 | 1.91 | -30.8 | 7.91 | 1.67 | -31.28 | 5.03 | 0.2 | 42.86 | 42.86 | 0.02 | 0.0 | 100.0 | 219.05 | 63.97 | -1.0 |
| 23Q3 (19) | 3.46 | -19.72 | 332.5 | -0.61 | -390.48 | -144.2 | -6.05 | -20066.67 | -6.33 | 0.05 | 135.71 | 183.33 | 2.85 | -36.95 | 30.73 | 0.11 | 83.33 | -38.89 | 0 | 0 | 0 | 0.79 | 89.24 | -41.69 | 2.76 | 12.65 | 13.11 | 2.43 | -0.82 | 2.1 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 133.59 | -19.1 | 324.15 |
| 23Q2 (18) | 4.31 | 2255.0 | 45.61 | 0.21 | -77.17 | 133.33 | -0.03 | 0.0 | 0.0 | -0.14 | -333.33 | -300.0 | 4.52 | 527.78 | 48.2 | 0.06 | 20.0 | -33.33 | 0 | 0 | 0 | 0.42 | -4.32 | -49.39 | 2.45 | -4.3 | 16.11 | 2.45 | 2.08 | 35.36 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 165.13 | 2213.72 | 9.9 |
| 23Q1 (17) | -0.2 | -105.19 | -125.97 | 0.92 | 936.36 | 53.33 | -0.03 | 0.0 | 0.0 | 0.06 | 500.0 | 146.15 | 0.72 | -80.75 | -47.45 | 0.05 | 66.67 | 25.0 | 0 | 0 | 0 | 0.44 | 77.84 | 18.26 | 2.56 | 44.63 | 13.27 | 2.4 | 50.94 | -11.11 | 0.14 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | -7.81 | -103.53 | -129.02 |
| 22Q4 (16) | 3.85 | 381.25 | -24.51 | -0.11 | -107.97 | 90.09 | -0.03 | 99.47 | 98.53 | 0.01 | 116.67 | -94.74 | 3.74 | 71.56 | -6.27 | 0.03 | -83.33 | -40.0 | 0 | 0 | 0 | 0.24 | -81.89 | -38.29 | 1.77 | -27.46 | -23.04 | 1.59 | -33.19 | -18.04 | 0.14 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 221.26 | 602.51 | -8.89 |
| 22Q3 (15) | 0.8 | -72.97 | -70.26 | 1.38 | 1433.33 | -40.26 | -5.69 | -18866.67 | -70.36 | -0.06 | -185.71 | 77.78 | 2.18 | -28.52 | -56.4 | 0.18 | 100.0 | 350.0 | 0 | 0 | 0 | 1.35 | 64.26 | 331.42 | 2.44 | 15.64 | 3.83 | 2.38 | 31.49 | 12.26 | 0.14 | 0.0 | -6.67 | 0.02 | 0.0 | 0.0 | 31.50 | -79.04 | -73.19 |
| 22Q2 (14) | 2.96 | 284.42 | 19.35 | 0.09 | -85.0 | 134.62 | -0.03 | 0.0 | 25.0 | 0.07 | 153.85 | -12.5 | 3.05 | 122.63 | 37.39 | 0.09 | 125.0 | 80.0 | 0 | 0 | 0 | 0.82 | 123.56 | 69.8 | 2.11 | -6.64 | 5.5 | 1.81 | -32.96 | -1.09 | 0.14 | 0.0 | -6.67 | 0.02 | 0.0 | 0.0 | 150.25 | 458.09 | 21.17 |
| 22Q1 (13) | 0.77 | -84.9 | 870.0 | 0.6 | 154.05 | 184.51 | -0.03 | 98.53 | 97.03 | -0.13 | -168.42 | -533.33 | 1.37 | -65.66 | 269.14 | 0.04 | -20.0 | -95.96 | 0 | 0 | 0 | 0.37 | -7.19 | -96.15 | 2.26 | -1.74 | 1.35 | 2.7 | 39.18 | 42.86 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 26.92 | -88.91 | 651.92 |
| 21Q4 (12) | 5.1 | 89.59 | 40.88 | -1.11 | -148.05 | -1.83 | -2.04 | 38.92 | -314.74 | 0.19 | 170.37 | 733.33 | 3.99 | -20.2 | 57.71 | 0.05 | 25.0 | -44.44 | 0 | 0 | 0 | 0.40 | 26.59 | -54.18 | 2.3 | -2.13 | 28.49 | 1.94 | -8.49 | 24.36 | 0.14 | -6.67 | -6.67 | 0.02 | 0.0 | 0.0 | 242.86 | 106.74 | 16.06 |
| 21Q3 (11) | 2.69 | 8.47 | -30.49 | 2.31 | 988.46 | 45.28 | -3.34 | -8250.0 | 42.51 | -0.27 | -437.5 | -172.97 | 5.0 | 125.23 | -8.42 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.31 | -35.35 | -18.37 | 2.35 | 17.5 | -7.84 | 2.12 | 15.85 | -2.3 | 0.15 | 0.0 | 7.14 | 0.02 | 0.0 | 0.0 | 117.47 | -5.27 | -29.28 |
| 21Q2 (10) | 2.48 | 2580.0 | 43.35 | -0.26 | 63.38 | 82.19 | -0.04 | 96.04 | -104.04 | 0.08 | 166.67 | 144.44 | 2.22 | 374.07 | 722.22 | 0.05 | -94.95 | -37.5 | 0 | 0 | 0 | 0.48 | -94.93 | -36.29 | 2.0 | -10.31 | 13.64 | 1.83 | -3.17 | 18.06 | 0.15 | 7.14 | 7.14 | 0.02 | 0.0 | 0.0 | 124.00 | 2642.0 | 22.57 |
| 21Q1 (9) | -0.1 | -102.76 | 92.13 | -0.71 | 34.86 | 12.35 | -1.01 | -206.32 | -3266.67 | 0.03 | 200.0 | -72.73 | -0.81 | -132.02 | 61.06 | 0.99 | 1000.0 | 3200.0 | 0 | 0 | 0 | 9.57 | 1005.31 | 3082.03 | 2.23 | 24.58 | -0.45 | 1.89 | 21.15 | -4.55 | 0.14 | -6.67 | 0.0 | 0.02 | 0.0 | 0.0 | -4.88 | -102.33 | 91.78 |
| 20Q4 (8) | 3.62 | -6.46 | 2.55 | -1.09 | -168.55 | -105.66 | 0.95 | 116.35 | 3266.67 | -0.03 | -108.11 | 82.35 | 2.53 | -53.66 | -15.67 | 0.09 | 80.0 | 0 | 0 | 0 | 0 | 0.87 | 125.52 | 0 | 1.79 | -29.8 | -1.65 | 1.56 | -28.11 | -0.64 | 0.15 | 7.14 | 7.14 | 0.02 | 0.0 | 0.0 | 209.25 | 25.98 | 2.55 |
| 20Q3 (7) | 3.87 | 123.7 | 118.64 | 1.59 | 208.9 | 11.97 | -5.81 | -686.87 | -25.49 | 0.37 | 305.56 | 362.5 | 5.46 | 1922.22 | 71.16 | 0.05 | -37.5 | -73.68 | 0 | 0 | 0 | 0.38 | -49.54 | -80.37 | 2.55 | 44.89 | 35.64 | 2.17 | 40.0 | 39.1 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 166.09 | 64.17 | 60.46 |
| 20Q2 (6) | 1.73 | 236.22 | -49.12 | -1.46 | -80.25 | -71.76 | 0.99 | 3400.0 | 164.71 | -0.18 | -263.64 | -260.0 | 0.27 | 112.98 | -89.41 | 0.08 | 166.67 | 100.0 | 0 | 0 | 0 | 0.76 | 152.98 | 112.17 | 1.76 | -21.43 | -11.11 | 1.55 | -21.72 | -3.73 | 0.14 | 0.0 | -6.67 | 0.02 | 0.0 | 100.0 | 101.17 | 270.47 | -47.33 |
| 20Q1 (5) | -1.27 | -135.98 | -284.06 | -0.81 | -52.83 | 62.5 | -0.03 | 0.0 | -102.04 | 0.11 | 164.71 | 466.67 | -2.08 | -169.33 | -41.5 | 0.03 | 0 | -40.0 | 0 | 0 | 0 | 0.30 | 0 | -38.02 | 2.24 | 23.08 | -2.18 | 1.98 | 26.11 | -3.88 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -59.35 | -129.08 | -290.08 |
| 19Q4 (4) | 3.53 | 99.44 | 0.0 | -0.53 | -137.32 | 0.0 | -0.03 | 99.35 | 0.0 | -0.17 | -312.5 | 0.0 | 3.0 | -5.96 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.82 | -3.19 | 0.0 | 1.57 | 0.64 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 204.05 | 97.13 | 0.0 |
| 19Q3 (3) | 1.77 | -47.94 | 0.0 | 1.42 | 267.06 | 0.0 | -4.63 | -202.61 | 0.0 | 0.08 | 260.0 | 0.0 | 3.19 | 25.1 | 0.0 | 0.19 | 375.0 | 0.0 | 0 | 0 | 0.0 | 1.95 | 445.37 | 0.0 | 1.88 | -5.05 | 0.0 | 1.56 | -3.11 | 0.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | 103.51 | -46.11 | 0.0 |
| 19Q2 (2) | 3.4 | 392.75 | 0.0 | -0.85 | 60.65 | 0.0 | -1.53 | -204.08 | 0.0 | -0.05 | -66.67 | 0.0 | 2.55 | 273.47 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.36 | -26.09 | 0.0 | 1.98 | -13.54 | 0.0 | 1.61 | -21.84 | 0.0 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 192.09 | 515.25 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -1.47 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 2.29 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 31.22 | 0.0 | 0.0 |
