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) | -2.74 | 0 | -10.28 | 0 | 10.46 | 308.59 | -0.54 | 0 | -13.02 | 0 | 9.07 | -10.2 | -0.04 | 0 | 35.29 | 7.2 | -5.48 | 0 | -4.27 | 0 | 2.81 | 1.81 | 0.15 | -6.25 | 0.00 | 0 |
| 2022 (9) | 5.53 | 12.63 | -10.62 | 0 | 2.56 | -59.94 | 0.63 | 0 | -5.09 | 0 | 10.1 | -6.13 | -0.1 | 0 | 32.92 | 13.17 | -1.13 | 0 | -1.47 | 0 | 2.76 | 5.75 | 0.16 | 33.33 | 381.38 | 395.56 |
| 2021 (8) | 4.91 | 34.52 | -10.99 | 0 | 6.39 | 25.29 | -0.13 | 0 | -6.08 | 0 | 10.76 | 210.09 | -0.21 | 0 | 29.09 | 173.87 | 4.01 | 26.5 | 3.65 | 5.8 | 2.61 | 8.75 | 0.12 | 100.0 | 76.96 | 24.61 |
| 2020 (7) | 3.65 | -30.08 | -3.42 | 0 | 5.1 | 0 | -0.04 | 0 | 0.23 | -96.12 | 3.47 | -11.03 | 0.02 | 0 | 10.62 | -17.04 | 3.17 | 44.75 | 3.45 | -36.7 | 2.4 | 3.0 | 0.06 | -80.0 | 61.76 | -4.4 |
| 2019 (6) | 5.22 | 21.11 | 0.71 | 0 | -5.25 | 0 | 0 | 0 | 5.93 | 1346.34 | 3.9 | 1.83 | -0.17 | 0 | 12.80 | 33.69 | 2.19 | 121.21 | 5.45 | 0 | 2.33 | -7.91 | 0.3 | 172.73 | 64.60 | -73.62 |
| 2018 (5) | 4.31 | -0.92 | -3.9 | 0 | -0.2 | 0 | 0.01 | 0.0 | 0.41 | -89.41 | 3.83 | 68.72 | -0.24 | 0 | 9.58 | 62.56 | 0.99 | -59.26 | -0.88 | 0 | 2.53 | -6.99 | 0.11 | 120.0 | 244.89 | 175.29 |
| 2017 (4) | 4.35 | 128.95 | -0.48 | 0 | -3.14 | 0 | 0.01 | 0.0 | 3.87 | 51.17 | 2.27 | 87.6 | -0.06 | 0 | 5.89 | 53.91 | 2.43 | 0 | 2.12 | 0 | 2.72 | -15.26 | 0.05 | 25.0 | 88.96 | -15.26 |
| 2016 (3) | 1.9 | 900.0 | 0.66 | -63.13 | -4.36 | 0 | 0.01 | 0.0 | 2.56 | 29.29 | 1.21 | -8.33 | -0.08 | 0 | 3.83 | -26.66 | -0.4 | 0 | -1.44 | 0 | 3.21 | -8.02 | 0.04 | 0.0 | 104.97 | 0 |
| 2015 (2) | 0.19 | -95.41 | 1.79 | 0 | -1.63 | 0 | 0.01 | 0.0 | 1.98 | 59.68 | 1.32 | -15.38 | -0.02 | 0 | 5.22 | 3.85 | -3.86 | 0 | -4.16 | 0 | 3.49 | -4.64 | 0.04 | 0.0 | 0.00 | 0 |
| 2014 (1) | 4.14 | 43.25 | -2.9 | 0 | -3.27 | 0 | 0.01 | 0.0 | 1.24 | 416.67 | 1.56 | -8.77 | -0.04 | 0 | 5.03 | -8.33 | -0.16 | 0 | 0.14 | 0 | 3.66 | -12.02 | 0.04 | 0.0 | 107.81 | 31.69 |
| 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) | -0.81 | -331.43 | -173.64 | -2.54 | -6.28 | 10.88 | 1.17 | -13.33 | -63.21 | -0.69 | -171.13 | -102.94 | -3.35 | -64.22 | -91.43 | 0.72 | -68.56 | -73.53 | -0.09 | -800.0 | 10.0 | 11.52 | -63.43 | -79.37 | -2.24 | -128.57 | -38.27 | -1.91 | -161.64 | -40.44 | 0.74 | 4.23 | 5.71 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.35 | 114.83 | -39.66 | -2.39 | 37.92 | 33.24 | 1.35 | 4600.0 | 381.25 | 0.97 | 208.99 | 177.14 | -2.04 | 67.15 | 32.0 | 2.29 | -47.72 | -29.97 | -0.01 | -114.29 | 0.0 | 31.50 | -49.01 | -27.37 | -0.98 | -6.52 | -366.67 | -0.73 | -40.38 | -284.21 | 0.71 | 2.9 | 2.9 | 0.04 | 0.0 | 0.0 | 1750.00 | 255.72 | 1529.31 |
| 23Q2 (18) | -2.36 | -3050.0 | -215.12 | -3.85 | -158.39 | -60.42 | -0.03 | -100.38 | -137.5 | -0.89 | -1371.43 | 0 | -6.21 | -340.43 | -1674.29 | 4.38 | 160.71 | 82.5 | 0.07 | 0 | 133.33 | 61.78 | 86.8 | 137.33 | -0.92 | 31.34 | -264.29 | -0.52 | 53.57 | -620.0 | 0.69 | 1.47 | 1.47 | 0.04 | 0.0 | 0.0 | -1123.81 | 0 | -549.52 |
| 23Q1 (17) | 0.08 | -92.73 | -95.56 | -1.49 | 47.72 | 16.29 | 7.98 | 150.94 | 3569.57 | 0.07 | 120.59 | -88.71 | -1.41 | 19.43 | -7150.0 | 1.68 | -38.24 | -1.18 | 0 | 100.0 | 100.0 | 33.07 | -40.79 | 76.05 | -1.34 | 17.28 | -1057.14 | -1.12 | 17.65 | -5500.0 | 0.68 | -2.86 | -1.45 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 1.1 | 89.66 | -40.22 | -2.85 | 20.39 | -10.04 | 3.18 | 762.5 | 915.38 | -0.34 | -197.14 | -585.71 | -1.75 | 41.67 | -133.33 | 2.72 | -16.82 | 11.93 | -0.1 | -900.0 | -600.0 | 55.85 | 28.78 | 102.26 | -1.62 | -671.43 | -288.37 | -1.36 | -615.79 | -210.57 | 0.7 | 1.45 | 1.45 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.58 | -71.71 | -78.52 | -3.58 | -49.17 | -23.45 | -0.48 | -700.0 | -127.75 | 0.35 | 0 | 0 | -3.0 | -757.14 | -1400.0 | 3.27 | 36.25 | 18.48 | -0.01 | -133.33 | 90.0 | 43.37 | 66.61 | 47.39 | -0.21 | -137.5 | -121.21 | -0.19 | -290.0 | -123.46 | 0.69 | 1.47 | 6.15 | 0.04 | 0.0 | 33.33 | 107.41 | -57.04 | -40.73 |
| 22Q2 (14) | 2.05 | 13.89 | 330.34 | -2.4 | -34.83 | 10.11 | 0.08 | 134.78 | -95.4 | 0 | -100.0 | 100.0 | -0.35 | -1850.0 | 90.17 | 2.4 | 41.18 | -13.36 | 0.03 | 200.0 | 130.0 | 26.03 | 38.57 | -8.66 | 0.56 | 300.0 | -50.88 | 0.1 | 600.0 | -87.65 | 0.68 | -1.45 | 4.62 | 0.04 | 0.0 | 33.33 | 250.00 | -1.39 | 518.54 |
| 22Q1 (13) | 1.8 | -2.17 | 42.86 | -1.78 | 31.27 | 37.1 | -0.23 | 41.03 | -106.93 | 0.62 | 785.71 | 1133.33 | 0.02 | 102.67 | 101.27 | 1.7 | -30.04 | -39.5 | -0.03 | -250.0 | 0.0 | 18.78 | -31.97 | -39.17 | 0.14 | -83.72 | -86.14 | -0.02 | -101.63 | -102.5 | 0.69 | 0.0 | 11.29 | 0.04 | 0.0 | 100.0 | 253.52 | 170.06 | 189.74 |
| 21Q4 (12) | 1.84 | -31.85 | 60.0 | -2.59 | 10.69 | -191.01 | -0.39 | -122.54 | -107.0 | 0.07 | 0 | 75.0 | -0.75 | -275.0 | -388.46 | 2.43 | -11.96 | 85.5 | 0.02 | 120.0 | -94.87 | 27.61 | -6.15 | 100.04 | 0.86 | -13.13 | -18.1 | 1.23 | 51.85 | -26.79 | 0.69 | 6.15 | 13.11 | 0.04 | 33.33 | 300.0 | 93.88 | -48.19 | 87.76 |
| 21Q3 (11) | 2.7 | 403.37 | 203.37 | -2.9 | -8.61 | -302.78 | 1.73 | -0.57 | 717.86 | 0 | 100.0 | -100.0 | -0.2 | 94.38 | -217.65 | 2.76 | -0.36 | 213.64 | -0.1 | 0.0 | -400.0 | 29.42 | 3.25 | 210.63 | 0.99 | -13.16 | -19.51 | 0.81 | 0.0 | -32.5 | 0.65 | 0.0 | 8.33 | 0.03 | 0.0 | 50.0 | 181.21 | 403.37 | 270.56 |
| 21Q2 (10) | -0.89 | -170.63 | -168.99 | -2.67 | 5.65 | -108.59 | 1.74 | -47.59 | 627.27 | -0.13 | -116.67 | 0 | -3.56 | -126.75 | -35700.0 | 2.77 | -1.42 | 279.45 | -0.1 | -233.33 | -42.86 | 28.50 | -7.71 | 208.01 | 1.14 | 12.87 | 52.0 | 0.81 | 1.25 | 47.27 | 0.65 | 4.84 | 8.33 | 0.03 | 50.0 | 200.0 | -59.73 | -168.26 | -153.71 |
| 21Q1 (9) | 1.26 | 9.57 | 200.0 | -2.83 | -217.98 | -433.96 | 3.32 | -40.39 | 2271.43 | -0.06 | -250.0 | 0 | -1.57 | -703.85 | -1327.27 | 2.81 | 114.5 | 410.91 | -0.03 | -107.69 | -175.0 | 30.88 | 123.7 | 236.86 | 1.01 | -3.81 | 676.92 | 0.8 | -52.38 | 2566.67 | 0.62 | 1.64 | 5.08 | 0.02 | 100.0 | 100.0 | 87.50 | 75.0 | 31.25 |
| 20Q4 (8) | 1.15 | 29.21 | 53.33 | -0.89 | -23.61 | -140.83 | 5.57 | 2089.29 | 343.23 | 0.04 | 300.0 | 0 | 0.26 | 52.94 | -91.13 | 1.31 | 48.86 | -10.88 | 0.39 | 2050.0 | 3800.0 | 13.80 | 45.73 | -29.57 | 1.05 | -14.63 | 29.63 | 1.68 | 40.0 | -59.52 | 0.61 | 1.67 | 3.39 | 0.01 | -50.0 | -66.67 | 50.00 | 2.25 | 218.0 |
| 20Q3 (7) | 0.89 | -31.01 | -57.0 | -0.72 | 43.75 | -24.14 | -0.28 | 15.15 | 62.67 | 0.01 | 0 | 0 | 0.17 | 1600.0 | -88.59 | 0.88 | 20.55 | 41.94 | -0.02 | 71.43 | 50.0 | 9.47 | 2.38 | 16.88 | 1.23 | 64.0 | 232.43 | 1.2 | 118.18 | 471.43 | 0.6 | 0.0 | 3.45 | 0.02 | 100.0 | -33.33 | 48.90 | -56.03 | -80.63 |
| 20Q2 (6) | 1.29 | 207.14 | 86.96 | -1.28 | -141.51 | -28.0 | -0.33 | -335.71 | 70.27 | 0 | 0 | 0 | 0.01 | 109.09 | 103.23 | 0.73 | 32.73 | -37.07 | -0.07 | -275.0 | -133.33 | 9.25 | 0.93 | -33.08 | 0.75 | 476.92 | 50.0 | 0.55 | 1733.33 | -14.06 | 0.6 | 1.69 | 1.69 | 0.01 | 0.0 | -94.44 | 111.21 | 66.81 | 127.25 |
| 20Q1 (5) | 0.42 | -44.0 | -75.44 | -0.53 | -124.31 | -581.82 | 0.14 | 106.11 | 112.73 | 0 | 0 | 0 | -0.11 | -103.75 | -106.04 | 0.55 | -62.59 | -15.38 | 0.04 | 300.0 | 166.67 | 9.17 | -53.23 | -2.55 | 0.13 | -83.95 | -74.51 | 0.03 | -99.28 | -93.48 | 0.59 | 0.0 | 1.72 | 0.01 | -66.67 | -80.0 | 66.67 | 324.0 | -57.5 |
| 19Q4 (4) | 0.75 | -63.77 | 0.0 | 2.18 | 475.86 | 0.0 | -2.29 | -205.33 | 0.0 | 0 | 0 | 0.0 | 2.93 | 96.64 | 0.0 | 1.47 | 137.1 | 0.0 | 0.01 | 125.0 | 0.0 | 19.60 | 141.84 | 0.0 | 0.81 | 118.92 | 0.0 | 4.15 | 1876.19 | 0.0 | 0.59 | 1.72 | 0.0 | 0.03 | 0.0 | 0.0 | 15.72 | -93.77 | 0.0 |
| 19Q3 (3) | 2.07 | 200.0 | 0.0 | -0.58 | 42.0 | 0.0 | -0.75 | 32.43 | 0.0 | 0 | 0 | 0.0 | 1.49 | 580.65 | 0.0 | 0.62 | -46.55 | 0.0 | -0.04 | -33.33 | 0.0 | 8.10 | -41.38 | 0.0 | 0.37 | -26.0 | 0.0 | 0.21 | -67.19 | 0.0 | 0.58 | -1.69 | 0.0 | 0.03 | -83.33 | 0.0 | 252.44 | 415.85 | 0.0 |
| 19Q2 (2) | 0.69 | -59.65 | 0.0 | -1.0 | -1009.09 | 0.0 | -1.11 | -0.91 | 0.0 | 0 | 0 | 0.0 | -0.31 | -117.03 | 0.0 | 1.16 | 78.46 | 0.0 | -0.03 | 50.0 | 0.0 | 13.83 | 46.98 | 0.0 | 0.5 | -1.96 | 0.0 | 0.64 | 39.13 | 0.0 | 0.59 | 1.72 | 0.0 | 0.18 | 260.0 | 0.0 | 48.94 | -68.81 | 0.0 |
| 19Q1 (1) | 1.71 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 9.41 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 156.88 | 0.0 | 0.0 |
