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) | 1.76 | -54.76 | 0.11 | 0 | -1.8 | 0 | 0 | 0 | 1.87 | 0 | 0.86 | -34.85 | -0.02 | 0 | 7.17 | -25.67 | -1.1 | 0 | -0.76 | 0 | 2.46 | -8.89 | 0.03 | -50.0 | 101.73 | 4.09 |
| 2022 (9) | 3.89 | 58.78 | -4.05 | 0 | -1.1 | 0 | 0.19 | 0 | -0.16 | 0 | 1.32 | 300.0 | -0.01 | 0 | 9.64 | 209.72 | 0.7 | 0 | 1.22 | 0 | 2.7 | 0.37 | 0.06 | 0.0 | 97.74 | 9.71 |
| 2021 (8) | 2.45 | 12.39 | 1.35 | 0 | -2.0 | 0 | -0.18 | 0 | 3.8 | 0 | 0.33 | -81.03 | -0.02 | 0 | 3.11 | -83.86 | -0.38 | 0 | 0 | 0 | 2.69 | -2.18 | 0.06 | -14.29 | 89.09 | -16.22 |
| 2020 (7) | 2.18 | 2.35 | -5.11 | 0 | 1.85 | 7.56 | -0.02 | 0 | -2.93 | 0 | 1.74 | -28.1 | -0.02 | 0 | 19.29 | 26.5 | -1.57 | 0 | -0.77 | 0 | 2.75 | 3.0 | 0.07 | -12.5 | 106.34 | 72.74 |
| 2019 (6) | 2.13 | -15.48 | -4.27 | 0 | 1.72 | -59.43 | -0.01 | 0 | -2.14 | 0 | 2.42 | -58.06 | -0.02 | 0 | 15.25 | -62.0 | 1.02 | 7.37 | 0.71 | -40.83 | 2.67 | 17.62 | 0.08 | -11.11 | 61.56 | -13.03 |
| 2018 (5) | 2.52 | 58.49 | -5.81 | 0 | 4.24 | 2550.0 | 0.22 | 83.33 | -3.29 | 0 | 5.77 | 303.5 | -0.07 | 0 | 40.13 | 213.99 | 0.95 | 0 | 1.2 | 0 | 2.27 | 6.07 | 0.09 | 28.57 | 70.79 | -30.55 |
| 2017 (4) | 1.59 | -14.97 | -1.28 | 0 | 0.16 | -79.75 | 0.12 | 0 | 0.31 | 0 | 1.43 | -6.54 | -0.04 | 0 | 12.78 | -15.47 | -0.54 | 0 | -0.65 | 0 | 2.14 | 0.94 | 0.07 | 0.0 | 101.92 | 9.01 |
| 2016 (3) | 1.87 | -6.03 | -2.78 | 0 | 0.79 | -48.7 | -0.01 | 0 | -0.91 | 0 | 1.53 | -75.64 | -0.01 | 0 | 15.12 | -74.87 | -0.06 | 0 | -0.19 | 0 | 2.12 | 11.58 | 0.07 | 16.67 | 93.50 | 18.4 |
| 2015 (2) | 1.99 | -26.02 | -6.39 | 0 | 1.54 | -43.38 | 0.05 | 0 | -4.4 | 0 | 6.28 | 271.6 | -0.02 | 0 | 60.15 | 270.89 | 0.53 | -51.38 | 0.56 | -40.43 | 1.9 | 13.1 | 0.06 | 20.0 | 78.97 | -21.62 |
| 2014 (1) | 2.69 | -1.82 | -0.51 | 0 | 2.72 | 0 | -0.06 | 0 | 2.18 | 5350.0 | 1.69 | 8.33 | -0.01 | 0 | 16.22 | -6.85 | 1.09 | -23.24 | 0.94 | -5.05 | 1.68 | 7.01 | 0.05 | -16.67 | 100.75 | -3.66 |
| 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) | 0.06 | -95.28 | -96.67 | 0.64 | 185.33 | 149.61 | -0.83 | -40.68 | -69.39 | 0.03 | 175.0 | 250.0 | 0.7 | 34.62 | 37.25 | 0.14 | 16.67 | -66.67 | -0.01 | 0 | 0.0 | 4.70 | 22.54 | -63.31 | -0.26 | 10.34 | -236.84 | -0.39 | -1200.0 | -285.71 | 0.58 | -1.69 | -13.43 | 0.01 | 0.0 | 0.0 | 30.00 | -86.54 | -85.17 |
| 23Q3 (19) | 1.27 | 67.11 | 8.55 | -0.75 | 22.68 | 51.61 | -0.59 | -156.52 | -15.69 | -0.04 | -500.0 | -166.67 | 0.52 | 347.62 | 236.84 | 0.12 | -65.71 | -57.14 | 0 | 0 | 0 | 3.83 | -67.03 | -45.92 | -0.29 | 14.71 | -238.1 | -0.03 | 72.73 | -105.88 | 0.59 | -6.35 | -11.94 | 0.01 | 0.0 | 0.0 | 222.81 | 55.38 | 126.62 |
| 23Q2 (18) | 0.76 | 323.53 | 15.15 | -0.97 | -181.51 | -40.58 | -0.23 | -43.75 | 20.69 | 0.01 | 200.0 | -92.31 | -0.21 | -124.71 | -600.0 | 0.35 | 45.83 | -5.41 | 0 | 0 | 0 | 11.63 | 39.53 | 7.48 | -0.34 | -54.55 | -230.77 | -0.11 | 52.17 | -134.38 | 0.63 | -4.55 | -8.7 | 0.01 | 0.0 | 0.0 | 143.40 | 285.57 | 121.61 |
| 23Q1 (17) | -0.34 | -118.89 | -230.77 | 1.19 | 192.25 | 328.85 | -0.16 | 67.35 | -184.21 | -0.01 | 50.0 | -150.0 | 0.85 | 66.67 | 426.92 | 0.24 | -42.86 | -4.0 | 0 | 100.0 | 0 | 8.33 | -34.92 | 1.33 | -0.22 | -215.79 | -540.0 | -0.23 | -209.52 | -221.05 | 0.66 | -1.49 | -1.49 | 0.01 | 0.0 | -50.0 | -77.27 | -138.21 | -361.54 |
| 22Q4 (16) | 1.8 | 53.85 | 111.76 | -1.29 | 16.77 | -31.63 | -0.49 | 3.92 | -6.52 | -0.02 | -133.33 | 0.0 | 0.51 | 234.21 | 492.31 | 0.42 | 50.0 | 162.5 | -0.01 | 0 | 0.0 | 12.80 | 80.64 | 139.29 | 0.19 | -9.52 | 0.0 | 0.21 | -58.82 | 61.54 | 0.67 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 202.25 | 105.7 | 95.11 |
| 22Q3 (15) | 1.17 | 77.27 | 4.46 | -1.55 | -124.64 | -155.76 | -0.51 | -75.86 | 77.73 | 0.06 | -53.85 | 100.0 | -0.38 | -1166.67 | -109.74 | 0.28 | -24.32 | 250.0 | 0 | 0 | 0 | 7.09 | -34.48 | 145.44 | 0.21 | -19.23 | 200.0 | 0.51 | 59.38 | 121.74 | 0.67 | -2.9 | 0.0 | 0.01 | 0.0 | -50.0 | 98.32 | 51.95 | -19.24 |
| 22Q2 (14) | 0.66 | 153.85 | 288.24 | -0.69 | -32.69 | -213.64 | -0.29 | -252.63 | -211.54 | 0.13 | 550.0 | 161.9 | -0.03 | 88.46 | 40.0 | 0.37 | 48.0 | 1133.33 | 0 | 0 | 0 | 10.82 | 31.56 | 873.68 | 0.26 | 420.0 | 300.0 | 0.32 | 68.42 | 900.0 | 0.69 | 2.99 | 2.99 | 0.01 | -50.0 | 0.0 | 64.71 | 119.0 | 143.6 |
| 22Q1 (13) | 0.26 | -69.41 | -16.13 | -0.52 | 46.94 | -136.36 | 0.19 | 141.3 | -61.22 | 0.02 | 200.0 | 0.0 | -0.26 | -100.0 | -388.89 | 0.25 | 56.25 | 257.14 | 0 | 100.0 | 0 | 8.22 | 53.68 | 152.58 | 0.05 | -73.68 | 109.62 | 0.19 | 46.15 | 161.29 | 0.67 | 0.0 | -1.47 | 0.02 | 0.0 | 0.0 | 29.55 | -71.5 | -62.83 |
| 21Q4 (12) | 0.85 | -24.11 | 102.38 | -0.98 | -135.25 | -237.93 | -0.46 | 79.91 | -64.29 | -0.02 | -166.67 | 50.0 | -0.13 | -103.33 | -200.0 | 0.16 | 100.0 | 23.08 | -0.01 | 0 | 0.0 | 5.35 | 85.28 | -26.73 | 0.19 | 171.43 | 141.3 | 0.13 | -43.48 | 208.33 | 0.67 | 0.0 | -2.9 | 0.02 | 0.0 | 0.0 | 103.66 | -14.85 | 45.62 |
| 21Q3 (11) | 1.12 | 558.82 | 124.0 | 2.78 | 1363.64 | 188.82 | -2.29 | -980.77 | -1016.0 | 0.03 | 114.29 | 0.0 | 3.9 | 7900.0 | 248.29 | 0.08 | 166.67 | -69.23 | 0 | 0 | 0 | 2.89 | 159.93 | -79.34 | 0.07 | 153.85 | 114.0 | 0.23 | 675.0 | 171.88 | 0.67 | 0.0 | -1.47 | 0.02 | 100.0 | 0.0 | 121.74 | 358.31 | -7.48 |
| 21Q2 (10) | 0.17 | -45.16 | -63.83 | -0.22 | 0.0 | 15.38 | 0.26 | -46.94 | -86.39 | -0.21 | -1150.0 | 0 | -0.05 | -155.56 | -123.81 | 0.03 | -57.14 | -92.86 | 0 | 0 | 0 | 1.11 | -65.87 | -93.99 | -0.13 | 75.0 | 71.11 | -0.04 | 87.1 | 84.0 | 0.67 | -1.47 | -2.9 | 0.01 | -50.0 | -50.0 | 26.56 | -66.58 | -74.0 |
| 21Q1 (9) | 0.31 | -26.19 | -60.76 | -0.22 | 24.14 | 84.62 | 0.49 | 275.0 | 1733.33 | 0.02 | 150.0 | 300.0 | 0.09 | -30.77 | 114.06 | 0.07 | -46.15 | -92.47 | 0 | 100.0 | 100.0 | 3.26 | -55.42 | -89.15 | -0.52 | -13.04 | -225.0 | -0.31 | -158.33 | -287.5 | 0.68 | -1.45 | 0.0 | 0.02 | 0.0 | 0.0 | 79.49 | 11.66 | -37.62 |
| 20Q4 (8) | 0.42 | -16.0 | -20.75 | -0.29 | 90.73 | 81.41 | -0.28 | -212.0 | -121.21 | -0.04 | -233.33 | -300.0 | 0.13 | 104.94 | 112.62 | 0.13 | -50.0 | -67.5 | -0.01 | 0 | 0.0 | 7.30 | -47.75 | -28.61 | -0.46 | 8.0 | -264.29 | -0.12 | 62.5 | -233.33 | 0.69 | 1.47 | -1.43 | 0.02 | 0.0 | 0.0 | 71.19 | -45.9 | 8.79 |
| 20Q3 (7) | 0.5 | 6.38 | -32.43 | -3.13 | -1103.85 | -1638.89 | 0.25 | -86.91 | 154.35 | 0.03 | 0 | 200.0 | -2.63 | -1352.38 | -569.64 | 0.26 | -38.1 | -65.33 | 0 | 0 | 0 | 13.98 | -24.45 | -20.42 | -0.5 | -11.11 | -238.89 | -0.32 | -28.0 | -214.29 | 0.68 | -1.45 | 0.0 | 0.02 | 0.0 | 0.0 | 131.58 | 28.78 | 74.25 |
| 20Q2 (6) | 0.47 | -40.51 | 38.24 | -0.26 | 81.82 | 75.24 | 1.91 | 6466.67 | 112.22 | 0 | 100.0 | 0 | 0.21 | 132.81 | 129.58 | 0.42 | -54.84 | -6.67 | 0 | 100.0 | 100.0 | 18.50 | -38.33 | 68.99 | -0.45 | -181.25 | -273.08 | -0.25 | -212.5 | -213.64 | 0.69 | 1.47 | 6.15 | 0.02 | 0.0 | 0.0 | 102.17 | -19.81 | 167.46 |
| 20Q1 (5) | 0.79 | 49.06 | 49.06 | -1.43 | 8.33 | 3.38 | -0.03 | -102.27 | 0.0 | -0.01 | 0.0 | 0.0 | -0.64 | 37.86 | 32.63 | 0.93 | 132.5 | 12.05 | -0.01 | 0.0 | 0 | 30.00 | 193.25 | 29.76 | -0.16 | -157.14 | -233.33 | -0.08 | -188.89 | -166.67 | 0.68 | -2.86 | 6.25 | 0.02 | 0.0 | 0.0 | 127.42 | 94.74 | 87.52 |
| 19Q4 (4) | 0.53 | -28.38 | 0.0 | -1.56 | -766.67 | 0.0 | 1.32 | 386.96 | 0.0 | -0.01 | -200.0 | 0.0 | -1.03 | -283.93 | 0.0 | 0.4 | -46.67 | 0.0 | -0.01 | 0 | 0.0 | 10.23 | -41.76 | 0.0 | 0.28 | -22.22 | 0.0 | 0.09 | -67.86 | 0.0 | 0.7 | 2.94 | 0.0 | 0.02 | 0.0 | 0.0 | 65.43 | -13.35 | 0.0 |
| 19Q3 (3) | 0.74 | 117.65 | 0.0 | -0.18 | 82.86 | 0.0 | -0.46 | -151.11 | 0.0 | 0.01 | 0 | 0.0 | 0.56 | 178.87 | 0.0 | 0.75 | 66.67 | 0.0 | 0 | 100.0 | 0.0 | 17.56 | 60.42 | 0.0 | 0.36 | 38.46 | 0.0 | 0.28 | 27.27 | 0.0 | 0.68 | 4.62 | 0.0 | 0.02 | 0.0 | 0.0 | 75.51 | 97.66 | 0.0 |
| 19Q2 (2) | 0.34 | -35.85 | 0.0 | -1.05 | 29.05 | 0.0 | 0.9 | 3100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.71 | 25.26 | 0.0 | 0.45 | -45.78 | 0.0 | -0.01 | 0 | 0.0 | 10.95 | -52.64 | 0.0 | 0.26 | 116.67 | 0.0 | 0.22 | 83.33 | 0.0 | 0.65 | 1.56 | 0.0 | 0.02 | 0.0 | 0.0 | 38.20 | -43.78 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 23.12 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 67.95 | 0.0 | 0.0 |
