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) | 8.49 | 31.63 | -0.16 | 0 | -5.5 | 0 | -0.05 | 0 | 8.33 | 210.82 | 1.08 | -30.32 | -0.3 | 0 | 6.39 | -42.24 | 8.95 | 16.54 | 6.26 | 17.23 | 0.71 | 24.56 | 0.02 | 100.0 | 121.46 | 11.48 |
| 2022 (9) | 6.45 | 165.43 | -3.77 | 0 | -2.81 | 0 | 0.36 | 0 | 2.68 | 0 | 1.55 | -38.74 | -0.87 | 0 | 11.07 | -54.66 | 7.68 | 109.26 | 5.34 | 117.07 | 0.57 | 9.62 | 0.01 | -75.0 | 108.95 | 35.41 |
| 2021 (8) | 2.43 | -37.21 | -2.85 | 0 | -1.32 | 0 | -0.25 | 0 | -0.42 | 0 | 2.53 | 94.62 | -0.73 | 0 | 24.42 | 60.8 | 3.67 | 10.54 | 2.46 | 3.36 | 0.52 | 73.33 | 0.04 | 0.0 | 80.46 | -43.45 |
| 2020 (7) | 3.87 | 33.45 | -1.02 | 0 | -0.95 | 0 | -0.1 | 0 | 2.85 | -23.39 | 1.3 | 828.57 | -0.02 | 0 | 15.19 | 635.48 | 3.32 | 32.8 | 2.38 | 57.62 | 0.3 | 200.0 | 0.04 | 0.0 | 142.28 | -19.05 |
| 2019 (6) | 2.9 | 187.13 | 0.82 | 0 | -0.97 | 0 | -0.06 | 0 | 3.72 | 4033.33 | 0.14 | 180.0 | -0.08 | 0 | 2.06 | 25.55 | 2.5 | 296.83 | 1.51 | 101.33 | 0.1 | 233.33 | 0.04 | 0.0 | 175.76 | 42.69 |
| 2018 (5) | 1.01 | 172.97 | -0.92 | 0 | -0.05 | 0 | -0.09 | 0 | 0.09 | 0 | 0.05 | 66.67 | 0 | 0 | 1.64 | 4.17 | 0.63 | 384.62 | 0.75 | 341.18 | 0.03 | -40.0 | 0.04 | 0.0 | 123.17 | -13.45 |
| 2017 (4) | 0.37 | 117.65 | -1.82 | 0 | 0.24 | 0 | 0.14 | 0 | -1.45 | 0 | 0.03 | -40.0 | 0 | 0 | 1.58 | -50.74 | 0.13 | 333.33 | 0.17 | 750.0 | 0.05 | -16.67 | 0.04 | 0.0 | 142.31 | 0.45 |
| 2016 (3) | 0.17 | 0 | -0.05 | 0 | -0.04 | 0 | -0.04 | 0 | 0.12 | 0 | 0.05 | 25.0 | 0 | 0 | 3.21 | -10.26 | 0.03 | 0 | 0.02 | 0 | 0.06 | 20.0 | 0.04 | 0.0 | 141.67 | 0 |
| 2015 (2) | -0.23 | 0 | 0.03 | 0 | -0.53 | 0 | 0.01 | 0 | -0.2 | 0 | 0.04 | 300.0 | -0.01 | 0 | 3.57 | 557.14 | -0.49 | 0 | -0.44 | 0 | 0.05 | 0.0 | 0.04 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.28 | -51.72 | -0.04 | 0 | -0.33 | 0 | 0 | 0 | 0.24 | -52.94 | 0.01 | -66.67 | 0 | 0 | 0.54 | -61.41 | 0.12 | -74.47 | 0.2 | -58.33 | 0.05 | 0.0 | 0.04 | 0.0 | 96.55 | -5.11 |
| 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) | 2.29 | 17.44 | 43.12 | -0.24 | 76.24 | 85.8 | -0.01 | 99.81 | 90.91 | 0.09 | 550.0 | 80.0 | 2.05 | 118.09 | 2377.78 | 0.48 | 140.0 | 182.35 | 0.03 | 115.79 | 115.79 | 11.85 | 180.89 | 171.9 | 1.87 | -27.52 | 7.47 | 1.69 | -8.15 | 35.2 | 0.2 | 11.11 | 33.33 | 0.01 | 0 | 0 | 120.53 | 24.85 | 5.46 |
| 23Q3 (19) | 1.95 | 3.17 | 25.81 | -1.01 | -176.52 | -80.36 | -5.3 | -4316.67 | -111.16 | -0.02 | -200.0 | 77.78 | 0.94 | -70.72 | -5.05 | 0.2 | 81.82 | -39.39 | -0.19 | -111.11 | 17.39 | 4.22 | 59.95 | -53.46 | 2.58 | 17.27 | 30.3 | 1.84 | 26.9 | 34.31 | 0.18 | 12.5 | 28.57 | 0 | 0 | 0 | 96.53 | -17.77 | -5.96 |
| 23Q2 (18) | 1.89 | -19.92 | 36.96 | 1.32 | 650.0 | 297.01 | -0.12 | -71.43 | -140.0 | 0.02 | 115.38 | -88.89 | 3.21 | 51.42 | 352.11 | 0.11 | -62.07 | -78.0 | -0.09 | -80.0 | 50.0 | 2.64 | -64.25 | -83.01 | 2.2 | -3.93 | 12.24 | 1.45 | 13.28 | 4.32 | 0.16 | -5.88 | 14.29 | 0 | 0 | -100.0 | 117.39 | -27.87 | 31.0 |
| 23Q1 (17) | 2.36 | 47.5 | 23.56 | -0.24 | 85.8 | 71.43 | -0.07 | 36.36 | 50.0 | -0.13 | -360.0 | -159.09 | 2.12 | 2455.56 | 98.13 | 0.29 | 70.59 | -46.3 | -0.05 | 73.68 | 81.48 | 7.38 | 69.29 | -55.59 | 2.29 | 31.61 | 14.5 | 1.28 | 2.4 | -3.76 | 0.17 | 13.33 | 21.43 | 0 | 0 | 0 | 162.76 | 42.41 | 25.26 |
| 22Q4 (16) | 1.6 | 3.23 | 490.24 | -1.69 | -201.79 | -44.44 | -0.11 | 95.62 | -1000.0 | 0.05 | 155.56 | -50.0 | -0.09 | -109.09 | 94.3 | 0.17 | -48.48 | -82.11 | -0.19 | 17.39 | 48.65 | 4.36 | -51.92 | -87.11 | 1.74 | -12.12 | 39.2 | 1.25 | -8.76 | 28.87 | 0.15 | 7.14 | 7.14 | 0 | 0 | -100.0 | 114.29 | 11.34 | 412.2 |
| 22Q3 (15) | 1.55 | 12.32 | 7.64 | -0.56 | 16.42 | 59.42 | -2.51 | -4920.0 | -116.38 | -0.09 | -150.0 | 85.0 | 0.99 | 39.44 | 1550.0 | 0.33 | -34.0 | -70.54 | -0.23 | -27.78 | -187.5 | 9.07 | -41.62 | -79.6 | 1.98 | 1.02 | 164.0 | 1.37 | -1.44 | 226.19 | 0.14 | 0.0 | 7.69 | 0 | -100.0 | -100.0 | 102.65 | 14.55 | -60.08 |
| 22Q2 (14) | 1.38 | -27.75 | 137.93 | -0.67 | 20.24 | -139.29 | -0.05 | 64.29 | 37.5 | 0.18 | -18.18 | 28.57 | 0.71 | -33.64 | 136.67 | 0.5 | -7.41 | 117.39 | -0.18 | 33.33 | -460.0 | 15.53 | -6.54 | 58.66 | 1.96 | -2.0 | 157.89 | 1.39 | 4.51 | 208.89 | 0.14 | 0.0 | 7.69 | 0.01 | 0 | 0.0 | 89.61 | -31.03 | -8.84 |
| 22Q1 (13) | 1.91 | 565.85 | 130.12 | -0.84 | 28.21 | -2700.0 | -0.14 | -1300.0 | -100.0 | 0.22 | 120.0 | 120.0 | 1.07 | 167.72 | 33.75 | 0.54 | -43.16 | 125.0 | -0.27 | 27.03 | 18.18 | 16.62 | -50.85 | 84.85 | 2.0 | 60.0 | 122.22 | 1.33 | 37.11 | 111.11 | 0.14 | 0.0 | 16.67 | 0 | -100.0 | -100.0 | 129.93 | 454.94 | 18.97 |
| 21Q4 (12) | -0.41 | -128.47 | -125.95 | -1.17 | 15.22 | -36.05 | -0.01 | 99.14 | 88.89 | 0.1 | 116.67 | 225.0 | -1.58 | -2733.33 | -319.44 | 0.95 | -15.18 | 14.46 | -0.37 | -362.5 | -3600.0 | 33.81 | -23.93 | 4.68 | 1.25 | 66.67 | 38.89 | 0.97 | 130.95 | 27.63 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0.0 | -36.61 | -114.24 | -120.62 |
| 21Q3 (11) | 1.44 | 148.28 | 2.13 | -1.38 | -392.86 | -1050.0 | -1.16 | -1350.0 | -39.76 | -0.6 | -528.57 | -1100.0 | 0.06 | -80.0 | -95.35 | 1.12 | 386.96 | 160.47 | -0.08 | -260.0 | -300.0 | 44.44 | 354.11 | 172.87 | 0.75 | -1.32 | -10.71 | 0.42 | -6.67 | -40.85 | 0.13 | 0.0 | 62.5 | 0.01 | 0.0 | 0.0 | 257.14 | 161.58 | 45.9 |
| 21Q2 (10) | 0.58 | -30.12 | -47.27 | -0.28 | -833.33 | -354.55 | -0.08 | -14.29 | -900.0 | 0.14 | 40.0 | 450.0 | 0.3 | -62.5 | -75.21 | 0.23 | -4.17 | 1050.0 | 0.05 | 115.15 | 400.0 | 9.79 | 8.88 | 859.15 | 0.76 | -15.56 | -16.48 | 0.45 | -28.57 | -26.23 | 0.13 | 8.33 | 62.5 | 0.01 | 0.0 | 0.0 | 98.31 | -9.99 | -37.44 |
| 21Q1 (9) | 0.83 | -47.47 | 460.87 | -0.03 | 96.51 | 80.0 | -0.07 | 22.22 | -133.33 | 0.1 | 225.0 | 100.0 | 0.8 | 11.11 | 310.53 | 0.24 | -71.08 | 1100.0 | -0.33 | -3200.0 | 0 | 8.99 | -72.17 | 668.54 | 0.9 | 0.0 | -7.22 | 0.63 | -17.11 | 12.5 | 0.12 | 0.0 | 300.0 | 0.01 | 0.0 | 0.0 | 109.21 | -38.48 | 384.9 |
| 20Q4 (8) | 1.58 | 12.06 | 56.44 | -0.86 | -616.67 | -418.52 | -0.09 | 89.16 | -350.0 | -0.08 | -60.0 | 0 | 0.72 | -44.19 | -43.75 | 0.83 | 93.02 | 1975.0 | -0.01 | 50.0 | 0 | 32.30 | 98.28 | 1143.39 | 0.9 | 7.14 | 309.09 | 0.76 | 7.04 | 642.86 | 0.12 | 50.0 | 300.0 | 0.01 | 0.0 | 0.0 | 177.53 | 0.73 | 0 |
| 20Q3 (7) | 1.41 | 28.18 | 193.75 | -0.12 | -209.09 | 55.56 | -0.83 | -8400.0 | -20.29 | -0.05 | -25.0 | -66.67 | 1.29 | 6.61 | 514.29 | 0.43 | 2050.0 | 1333.33 | -0.02 | -300.0 | 0 | 16.29 | 1496.21 | 931.57 | 0.84 | -7.69 | 1.2 | 0.71 | 16.39 | 20.34 | 0.08 | 0.0 | 700.0 | 0.01 | 0.0 | 0.0 | 176.25 | 12.16 | 123.98 |
| 20Q2 (6) | 1.1 | 578.26 | 19.57 | 0.11 | 173.33 | 161.11 | 0.01 | 133.33 | 150.0 | -0.04 | -180.0 | 42.86 | 1.21 | 418.42 | 63.51 | 0.02 | 0.0 | 0.0 | 0.01 | 0 | 0 | 1.02 | -12.76 | -20.92 | 0.91 | -6.19 | 78.43 | 0.61 | 8.93 | 84.85 | 0.08 | 166.67 | 166.67 | 0.01 | 0.0 | 0.0 | 157.14 | 509.94 | -36.8 |
| 20Q1 (5) | -0.23 | -122.77 | -153.49 | -0.15 | -155.56 | -113.89 | -0.03 | -50.0 | 88.46 | 0.05 | 0 | 350.0 | -0.38 | -129.69 | -125.17 | 0.02 | -50.0 | -60.0 | 0 | 0 | 0 | 1.17 | -54.97 | -77.78 | 0.97 | 340.91 | 438.89 | 0.56 | 500.0 | 143.48 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -38.33 | 0 | -124.07 |
| 19Q4 (4) | 1.01 | 110.42 | 0.0 | 0.27 | 200.0 | 0.0 | -0.02 | 97.1 | 0.0 | 0 | 100.0 | 0.0 | 1.28 | 509.52 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 2.60 | 64.5 | 0.0 | 0.22 | -73.49 | 0.0 | -0.14 | -123.73 | 0.0 | 0.03 | 200.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.48 | -47.83 | 0.0 | -0.27 | -50.0 | 0.0 | -0.69 | -3350.0 | 0.0 | -0.03 | 57.14 | 0.0 | 0.21 | -71.62 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.58 | 22.37 | 0.0 | 0.83 | 62.75 | 0.0 | 0.59 | 78.79 | 0.0 | 0.01 | -66.67 | 0.0 | 0.01 | 0.0 | 0.0 | 78.69 | -68.35 | 0.0 |
| 19Q2 (2) | 0.92 | 113.95 | 0.0 | -0.18 | -116.67 | 0.0 | -0.02 | 92.31 | 0.0 | -0.07 | -250.0 | 0.0 | 0.74 | -50.99 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 1.29 | -75.48 | 0.0 | 0.51 | 183.33 | 0.0 | 0.33 | 43.48 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 248.65 | 56.13 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 159.26 | 0.0 | 0.0 |
