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) | 4.53 | 103.14 | 3.18 | 0 | -2.05 | 0 | 0.36 | 0 | 7.71 | 0 | 0.98 | -23.44 | 0 | 0 | 7.83 | -36.66 | 4.66 | 27.67 | 4.37 | 75.5 | 0.69 | 30.19 | 0.03 | 0.0 | 89.00 | 21.72 |
| 2022 (9) | 2.23 | -34.22 | -5.97 | 0 | -2.28 | 0 | 0 | 0 | -3.74 | 0 | 1.28 | -24.26 | 0 | 0 | 12.37 | -32.9 | 3.65 | 16.99 | 2.49 | 0.81 | 0.53 | 15.22 | 0.03 | 50.0 | 73.11 | -36.38 |
| 2021 (8) | 3.39 | 92.61 | -1.39 | 0 | 8.22 | 747.42 | 0 | 0 | 2.0 | 0 | 1.69 | 94.25 | 0 | 0 | 18.43 | 49.56 | 3.12 | 50.72 | 2.47 | 50.61 | 0.46 | 15.0 | 0.02 | 100.0 | 114.92 | 33.85 |
| 2020 (7) | 1.76 | 128.57 | -2.37 | 0 | 0.97 | 148.72 | 0 | 0 | -0.61 | 0 | 0.87 | -11.22 | 0 | 0 | 12.32 | -28.33 | 2.07 | 13.74 | 1.64 | 16.31 | 0.4 | 73.91 | 0.01 | 0.0 | 85.85 | 83.97 |
| 2019 (6) | 0.77 | 32.76 | -0.91 | 0 | 0.39 | 0 | 0 | 0 | -0.14 | 0 | 0.98 | 308.33 | 0 | 0 | 17.19 | 158.61 | 1.82 | 145.95 | 1.41 | 176.47 | 0.23 | 53.33 | 0.01 | 0.0 | 46.67 | -46.09 |
| 2018 (5) | 0.58 | -54.33 | -0.68 | 0 | -0.7 | 0 | 0 | 0 | -0.1 | 0 | 0.24 | -52.0 | 0 | 0 | 6.65 | -47.35 | 0.74 | 2.78 | 0.51 | -1.92 | 0.15 | 15.38 | 0.01 | 0 | 86.57 | -55.69 |
| 2017 (4) | 1.27 | 0 | -0.49 | 0 | 0.43 | 514.29 | 0 | 0 | 0.78 | 0 | 0.5 | 150.0 | 0 | 0 | 12.63 | 112.75 | 0.72 | -40.98 | 0.52 | -51.4 | 0.13 | 85.71 | 0 | 0 | 195.38 | 0 |
| 2016 (3) | 0 | 0 | -0.24 | 0 | 0.07 | -95.33 | 0 | 0 | -0.24 | 0 | 0.2 | 25.0 | 0 | 0 | 5.93 | -44.73 | 1.22 | 454.55 | 1.07 | 386.36 | 0.07 | 16.67 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.34 | 0 | -0.7 | 0 | 1.5 | 552.17 | 0 | 0 | -1.04 | 0 | 0.16 | 60.0 | 0 | 0 | 10.74 | 22.42 | 0.22 | 0 | 0.22 | 0 | 0.06 | 50.0 | 0 | 0 | -121.43 | 0 |
| 2014 (1) | -0.24 | 0 | -0.1 | 0 | 0.23 | 0 | 0 | 0 | -0.34 | 0 | 0.1 | 0 | 0 | 0 | 8.77 | 0 | -0.34 | 0 | -0.33 | 0 | 0.04 | 0 | 0.02 | 0 | 0.00 | 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) | 2.02 | 13.48 | 281.13 | 3.55 | 1968.42 | 379.53 | -0.01 | 0.0 | 0.0 | 0.36 | 0 | 350.0 | 5.57 | 250.31 | 852.7 | 0.24 | -46.67 | -31.43 | 0 | 0 | 0 | 6.42 | -55.79 | -41.15 | 1.55 | 30.25 | 30.25 | 1.32 | 7.32 | 20.0 | 0.18 | 5.88 | 28.57 | 0.01 | 0.0 | 0.0 | 133.77 | 5.97 | 215.51 |
| 23Q3 (19) | 1.78 | 812.0 | 93.48 | -0.19 | 0 | 77.65 | -0.01 | 99.39 | -103.45 | 0 | 0 | 100.0 | 1.59 | 736.0 | 2171.43 | 0.45 | 350.0 | 80.0 | 0 | 0 | 0 | 14.52 | 400.81 | 41.68 | 1.19 | -11.85 | 26.6 | 1.23 | -9.56 | 80.88 | 0.17 | 0.0 | 30.77 | 0.01 | 0.0 | 0.0 | 126.24 | 877.65 | 12.52 |
| 23Q2 (18) | -0.25 | -125.25 | -2400.0 | 0 | 100.0 | 100.0 | -1.63 | -297.56 | 44.93 | 0 | 0 | 0 | -0.25 | -131.25 | 88.84 | 0.1 | -47.37 | -76.19 | 0 | 0 | 0 | 2.90 | -66.13 | -80.61 | 1.35 | 132.76 | 37.76 | 1.36 | 195.65 | 871.43 | 0.17 | 0.0 | 30.77 | 0.01 | 0.0 | 0.0 | -16.23 | -110.49 | -354.55 |
| 23Q1 (17) | 0.99 | 86.79 | 25.32 | -0.19 | 85.04 | 88.27 | -0.41 | -4000.0 | -205.13 | 0 | -100.0 | 0 | 0.8 | 208.11 | 196.39 | 0.19 | -45.71 | -29.63 | 0 | 0 | 0 | 8.56 | -21.51 | -40.09 | 0.58 | -51.26 | 9.43 | 0.46 | -58.18 | -20.69 | 0.17 | 21.43 | 41.67 | 0.01 | 0.0 | 0 | 154.69 | 264.83 | 37.06 |
| 22Q4 (16) | 0.53 | -42.39 | -54.7 | -1.27 | -49.41 | -195.35 | -0.01 | -103.45 | -100.11 | 0.08 | 200.0 | 0 | -0.74 | -1157.14 | -200.0 | 0.35 | 40.0 | -31.37 | 0 | 0 | 0 | 10.90 | 6.42 | -49.33 | 1.19 | 26.6 | 23.96 | 1.1 | 61.76 | 39.24 | 0.14 | 7.69 | 27.27 | 0.01 | 0.0 | 0 | 42.40 | -62.21 | -67.38 |
| 22Q3 (15) | 0.92 | 9300.0 | -10.68 | -0.85 | 61.88 | -226.92 | 0.29 | 109.8 | 3000.0 | -0.08 | 0 | 0 | 0.07 | 103.12 | -90.91 | 0.25 | -40.48 | -10.71 | 0 | 0 | 0 | 10.25 | -31.45 | -21.33 | 0.94 | -4.08 | 84.31 | 0.68 | 385.71 | 74.36 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0 | 112.20 | 3241.46 | -45.54 |
| 22Q2 (14) | -0.01 | -101.27 | -103.23 | -2.23 | -37.65 | -829.17 | -2.96 | -858.97 | -377.42 | 0 | 0 | 0 | -2.24 | -169.88 | -3300.0 | 0.42 | 55.56 | 50.0 | 0 | 0 | 0 | 14.95 | 4.63 | 21.17 | 0.98 | 84.91 | 20.99 | 0.14 | -75.86 | -77.42 | 0.13 | 8.33 | 8.33 | 0.01 | 0 | 0 | -3.57 | -103.16 | -108.53 |
| 22Q1 (13) | 0.79 | -32.48 | -11.24 | -1.62 | -276.74 | -260.0 | 0.39 | -95.73 | 230.0 | 0 | 0 | 0 | -0.83 | -212.16 | -288.64 | 0.27 | -47.06 | -55.74 | 0 | 0 | 0 | 14.29 | -33.61 | -44.26 | 0.53 | -44.79 | -37.65 | 0.58 | -26.58 | -13.43 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0 | 112.86 | -13.19 | 0.18 |
| 21Q4 (12) | 1.17 | 13.59 | -7.14 | -0.43 | -65.38 | 78.71 | 9.14 | 91500.0 | 431.4 | 0 | 0 | 0 | 0.74 | -3.9 | 197.37 | 0.51 | 82.14 | 15.91 | 0 | 0 | 0 | 21.52 | 65.24 | 18.84 | 0.96 | 88.24 | -4.95 | 0.79 | 102.56 | -1.25 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 130.00 | -36.89 | -6.11 |
| 21Q3 (11) | 1.03 | 232.26 | 836.36 | -0.26 | -8.33 | -136.36 | -0.01 | 98.39 | -103.7 | 0 | 0 | 0 | 0.77 | 1000.0 | 0 | 0.28 | 0.0 | 64.71 | 0 | 0 | 0 | 13.02 | 5.58 | 34.06 | 0.51 | -37.04 | 8.51 | 0.39 | -37.1 | 8.33 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0 | 206.00 | 391.74 | 780.18 |
| 21Q2 (10) | 0.31 | -65.17 | 151.67 | -0.24 | 46.67 | -41.18 | -0.62 | -106.67 | 23.46 | 0 | 0 | 0 | 0.07 | -84.09 | 109.09 | 0.28 | -54.1 | 64.71 | 0 | 0 | 0 | 12.33 | -51.87 | 6.66 | 0.81 | -4.71 | 406.25 | 0.62 | -7.46 | 342.86 | 0.12 | 0.0 | 33.33 | 0 | 0 | 0 | 41.89 | -62.82 | 116.06 |
| 21Q1 (9) | 0.89 | -29.37 | 0 | -0.45 | 77.72 | 0 | -0.3 | -117.44 | 0 | 0 | 0 | 0 | 0.44 | 157.89 | 0 | 0.61 | 38.64 | 0 | 0 | 0 | 0 | 25.63 | 41.55 | 0 | 0.85 | -15.84 | 0 | 0.67 | -16.25 | 0 | 0.12 | 9.09 | 0 | 0 | 0 | 0 | 112.66 | -18.64 | 0 |
| 20Q4 (8) | 1.26 | 1045.45 | 0 | -2.02 | -1736.36 | 0 | 1.72 | 537.04 | 0 | 0 | 0 | 0 | -0.76 | 0 | 0 | 0.44 | 158.82 | 0 | 0 | 0 | 0 | 18.11 | 86.4 | 0 | 1.01 | 114.89 | 0 | 0.8 | 122.22 | 0 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 138.46 | 491.61 | 0 |
| 20Q3 (7) | 0.11 | 118.33 | 0 | -0.11 | 35.29 | 0 | 0.27 | 133.33 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.17 | 0.0 | 0 | 0 | 0 | 0 | 9.71 | -16.0 | 0 | 0.47 | 193.75 | 0 | 0.36 | 157.14 | 0 | 0.11 | 22.22 | 0 | 0 | 0 | 0 | 23.40 | 108.97 | 0 |
| 20Q2 (6) | -0.6 | 0 | 0 | -0.17 | 0 | 0 | -0.81 | 0 | 0 | 0 | 0 | 0 | -0.77 | 0 | 0 | 0.17 | 0 | 0 | 0 | 0 | 0 | 11.56 | 0 | 0 | 0.16 | 0 | 0 | 0.14 | 0 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | -260.87 | 0 | 0 |
