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) | 1.83 | -9.41 | -1.23 | 0 | -1.2 | 0 | 0.05 | 400.0 | 0.6 | -56.2 | 0.97 | 73.21 | -0.24 | 0 | 11.01 | 80.88 | 1.68 | -4.55 | 1.63 | -6.32 | 0.59 | -14.49 | 0.04 | 0.0 | 80.97 | -0.99 |
| 2022 (9) | 2.02 | -53.78 | -0.65 | 0 | 1.39 | 0 | 0.01 | 0.0 | 1.37 | -13.29 | 0.56 | -76.86 | -0.05 | 0 | 6.09 | -68.76 | 1.76 | -47.77 | 1.74 | -42.95 | 0.69 | 9.52 | 0.04 | 300.0 | 81.78 | -30.94 |
| 2021 (8) | 4.37 | 108.1 | -2.79 | 0 | -1.54 | 0 | 0.01 | 0 | 1.58 | 10.49 | 2.42 | 2100.0 | -0.78 | 0 | 19.48 | 1533.17 | 3.37 | 44.02 | 3.05 | 47.34 | 0.63 | -12.5 | 0.01 | 0 | 118.43 | 57.34 |
| 2020 (7) | 2.1 | 13.51 | -0.67 | 0 | -1.05 | 0 | -0.02 | 0 | 1.43 | -19.21 | 0.11 | 175.0 | -0.13 | 0 | 1.19 | 122.51 | 2.34 | 73.33 | 2.07 | 62.99 | 0.72 | -15.29 | 0 | 0 | 75.27 | -13.34 |
| 2019 (6) | 1.85 | 4.52 | -0.08 | 0 | -0.79 | 0 | 0.01 | 0 | 1.77 | 24.65 | 0.04 | -88.57 | -0.09 | 0 | 0.54 | -87.96 | 1.35 | 26.17 | 1.27 | 42.7 | 0.85 | 25.0 | 0.01 | 0.0 | 86.85 | -22.47 |
| 2018 (5) | 1.77 | -2.75 | -0.35 | 0 | -0.9 | 0 | 0 | 0 | 1.42 | 4.41 | 0.35 | -12.5 | -0.01 | 0 | 4.45 | -6.6 | 1.07 | -3.6 | 0.89 | -5.32 | 0.68 | 7.94 | 0.01 | -50.0 | 112.03 | -2.13 |
| 2017 (4) | 1.82 | 49.18 | -0.46 | 0 | -0.62 | 0 | -0.21 | 0 | 1.36 | 1.49 | 0.4 | 11.11 | -0.04 | 0 | 4.77 | 14.42 | 1.11 | 30.59 | 0.94 | 213.33 | 0.63 | -16.0 | 0.02 | -50.0 | 114.47 | 2.27 |
| 2016 (3) | 1.22 | -24.22 | 0.12 | 0 | -0.87 | 0 | 0.35 | 0 | 1.34 | 127.12 | 0.36 | -62.5 | 0.26 | 0 | 4.17 | -65.1 | 0.85 | 372.22 | 0.3 | 2900.0 | 0.75 | -2.6 | 0.04 | -50.0 | 111.93 | -40.21 |
| 2015 (2) | 1.61 | -21.08 | -1.02 | 0 | 0.2 | 0 | -0.76 | 0 | 0.59 | -25.32 | 0.96 | 231.03 | -0.16 | 0 | 11.94 | 262.33 | 0.18 | -51.35 | 0.01 | -97.44 | 0.77 | 14.93 | 0.08 | 14.29 | 187.21 | 3.7 |
| 2014 (1) | 2.04 | 0 | -1.25 | 0 | -0.22 | 0 | 0.01 | 0 | 0.79 | 0 | 0.29 | 0 | -0.96 | 0 | 3.30 | 0 | 0.37 | 0 | 0.39 | 0 | 0.67 | 0 | 0.07 | 0 | 180.53 | 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) | 0.17 | -77.03 | -72.13 | -0.39 | -550.0 | -85.71 | -0.05 | 95.33 | 0.0 | 0.03 | 0 | 50.0 | -0.22 | -132.35 | -155.0 | 0.27 | 145.45 | 35.0 | -0.13 | -425.0 | -1200.0 | 10.27 | 109.99 | 19.09 | 0.6 | 46.34 | 27.66 | 0.51 | 15.91 | -1.92 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 25.37 | -79.77 | -71.72 |
| 23Q3 (19) | 0.74 | 21.31 | -14.94 | -0.06 | 33.33 | 40.0 | -1.07 | -2040.0 | 49.05 | 0 | -100.0 | 100.0 | 0.68 | 30.77 | -11.69 | 0.11 | 266.67 | 83.33 | 0.04 | 180.0 | 200.0 | 4.89 | 225.93 | 58.07 | 0.41 | 28.12 | 70.83 | 0.44 | 22.22 | 62.96 | 0.14 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | 125.42 | 4.86 | -33.68 |
| 23Q2 (18) | 0.61 | 96.77 | -42.45 | -0.09 | 86.76 | 64.0 | -0.05 | 0.0 | 0.0 | 0.01 | 0 | 200.0 | 0.52 | 240.54 | -35.8 | 0.03 | -94.64 | -85.0 | -0.05 | 54.55 | -400.0 | 1.50 | -94.83 | -82.6 | 0.32 | -8.57 | -38.46 | 0.36 | 12.5 | -10.0 | 0.14 | -6.67 | -22.22 | 0.01 | 0.0 | 0.0 | 119.61 | 85.2 | -33.43 |
| 23Q1 (17) | 0.31 | -49.18 | 159.62 | -0.68 | -223.81 | -655.56 | -0.05 | 0.0 | -101.39 | 0 | -100.0 | -100.0 | -0.37 | -192.5 | 39.34 | 0.56 | 180.0 | 460.0 | -0.11 | -1000.0 | -1200.0 | 29.02 | 236.58 | 660.21 | 0.35 | -25.53 | -35.19 | 0.32 | -38.46 | -41.82 | 0.15 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 64.58 | -28.01 | 191.91 |
| 22Q4 (16) | 0.61 | -29.89 | -67.38 | -0.21 | -110.0 | 85.11 | -0.05 | 97.62 | 70.59 | 0.02 | 200.0 | 100.0 | 0.4 | -48.05 | -13.04 | 0.2 | 233.33 | -87.95 | -0.01 | 75.0 | -103.57 | 8.62 | 178.74 | -84.0 | 0.47 | 95.83 | -41.25 | 0.52 | 92.59 | -38.1 | 0.15 | -16.67 | -11.76 | 0.01 | 0.0 | 0 | 89.71 | -52.57 | -51.55 |
| 22Q3 (15) | 0.87 | -17.92 | 35.94 | -0.1 | 60.0 | 84.13 | -2.1 | -4100.0 | -66.67 | -0.02 | -100.0 | -100.0 | 0.77 | -4.94 | 7600.0 | 0.06 | -70.0 | -90.16 | -0.04 | -300.0 | -300.0 | 3.09 | -64.12 | -85.4 | 0.24 | -53.85 | -61.9 | 0.27 | -32.5 | -53.45 | 0.18 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | 189.13 | 5.27 | 118.68 |
| 22Q2 (14) | 1.06 | 303.85 | 47.22 | -0.25 | -177.78 | 46.81 | -0.05 | -101.39 | 0.0 | -0.01 | -133.33 | 0 | 0.81 | 232.79 | 224.0 | 0.2 | 100.0 | 81.82 | -0.01 | -200.0 | 97.22 | 8.62 | 125.86 | 150.0 | 0.52 | -3.7 | -40.23 | 0.4 | -27.27 | -46.67 | 0.18 | 0.0 | 20.0 | 0.01 | 0.0 | 0 | 179.66 | 355.67 | 124.58 |
| 22Q1 (13) | -0.52 | -127.81 | -145.61 | -0.09 | 93.62 | 67.86 | 3.59 | 2211.76 | 6083.33 | 0.03 | 200.0 | 200.0 | -0.61 | -232.61 | -170.93 | 0.1 | -93.98 | 233.33 | 0.01 | -96.43 | 101.45 | 3.82 | -92.92 | 316.03 | 0.54 | -32.5 | -49.06 | 0.55 | -34.52 | -37.5 | 0.18 | 5.88 | 20.0 | 0.01 | 0 | 0 | -70.27 | -137.95 | -163.49 |
| 21Q4 (12) | 1.87 | 192.19 | 133.75 | -1.41 | -123.81 | -540.62 | -0.17 | 86.51 | -466.67 | 0.01 | 200.0 | 0 | 0.46 | 4500.0 | -58.93 | 1.66 | 172.13 | 1975.0 | 0.28 | 2900.0 | 1500.0 | 53.90 | 154.46 | 1948.05 | 0.8 | 26.98 | -6.98 | 0.84 | 44.83 | 9.09 | 0.17 | 6.25 | 13.33 | 0 | 0 | 0 | 185.15 | 114.08 | 112.92 |
| 21Q3 (11) | 0.64 | -11.11 | 1.59 | -0.63 | -34.04 | 29.21 | -1.26 | -2420.0 | -32.63 | -0.01 | 0 | 66.67 | 0.01 | -96.0 | 103.85 | 0.61 | 454.55 | 6000.0 | -0.01 | 97.22 | 50.0 | 21.18 | 514.24 | 5703.47 | 0.63 | -27.59 | -13.7 | 0.58 | -22.67 | -9.38 | 0.16 | 6.67 | -11.11 | 0 | 0 | 0 | 86.49 | 8.11 | 12.57 |
| 21Q2 (10) | 0.72 | -36.84 | 5.88 | -0.47 | -67.86 | -370.0 | -0.05 | 16.67 | 28.57 | 0 | -100.0 | -100.0 | 0.25 | -70.93 | -56.9 | 0.11 | 266.67 | 450.0 | -0.36 | 47.83 | -350.0 | 3.45 | 275.86 | 493.1 | 0.87 | -17.92 | 16.0 | 0.75 | -14.77 | 13.64 | 0.15 | 0.0 | -60.53 | 0 | 0 | 0 | 80.00 | -27.72 | 22.35 |
| 21Q1 (9) | 1.14 | 42.5 | 0 | -0.28 | -187.5 | 0 | -0.06 | -100.0 | 0 | 0.01 | 0 | 0 | 0.86 | -23.21 | 0 | 0.03 | -62.5 | 0 | -0.69 | -3350.0 | 0 | 0.92 | -65.14 | 0 | 1.06 | 23.26 | 0 | 0.88 | 14.29 | 0 | 0.15 | 0.0 | 0 | 0 | 0 | 0 | 110.68 | 27.28 | 0 |
| 20Q4 (8) | 0.8 | 26.98 | 0 | 0.32 | 135.96 | 0 | -0.03 | 96.84 | 0 | 0 | 100.0 | 0 | 1.12 | 530.77 | 0 | 0.08 | 700.0 | 0 | -0.02 | 0.0 | 0 | 2.63 | 621.05 | 0 | 0.86 | 17.81 | 0 | 0.77 | 20.31 | 0 | 0.15 | -16.67 | 0 | 0 | 0 | 0 | 86.96 | 13.18 | 0 |
| 20Q3 (7) | 0.63 | -7.35 | 0 | -0.89 | -790.0 | 0 | -0.95 | -1257.14 | 0 | -0.03 | -400.0 | 0 | -0.26 | -144.83 | 0 | 0.01 | -50.0 | 0 | -0.02 | 75.0 | 0 | 0.36 | -37.23 | 0 | 0.73 | -2.67 | 0 | 0.64 | -3.03 | 0 | 0.18 | -52.63 | 0 | 0 | 0 | 0 | 76.83 | 17.5 | 0 |
| 20Q2 (6) | 0.68 | 0 | 0 | -0.1 | 0 | 0 | -0.07 | 0 | 0 | 0.01 | 0 | 0 | 0.58 | 0 | 0 | 0.02 | 0 | 0 | -0.08 | 0 | 0 | 0.58 | 0 | 0 | 0.75 | 0 | 0 | 0.66 | 0 | 0 | 0.38 | 0 | 0 | 0 | 0 | 0 | 65.38 | 0 | 0 |
