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) | 5.96 | 47.52 | -3.29 | 0 | -0.13 | 0 | 0.04 | 0 | 2.67 | 330.65 | 0.73 | 14.06 | 0 | 0 | 2.22 | 45.1 | 1.42 | -1.39 | 1.52 | -24.38 | 1.75 | 12.18 | 0.03 | -40.0 | 180.61 | 61.83 |
| 2022 (9) | 4.04 | 136.26 | -3.42 | 0 | -0.62 | 0 | 0 | 0 | 0.62 | -83.94 | 0.64 | -8.57 | 0 | 0 | 1.53 | 2.45 | 1.44 | 34.58 | 2.01 | 93.27 | 1.56 | -3.7 | 0.05 | 25.0 | 111.60 | 76.21 |
| 2021 (8) | 1.71 | -52.89 | 2.15 | 0 | -1.59 | 0 | -0.15 | 0 | 3.86 | 554.24 | 0.7 | -12.5 | -0.14 | 0 | 1.49 | -26.13 | 1.07 | -43.39 | 1.04 | -2.8 | 1.62 | -1.22 | 0.04 | 33.33 | 63.33 | -52.19 |
| 2020 (7) | 3.63 | -38.68 | -3.04 | 0 | -1.1 | 0 | 0.13 | 0 | 0.59 | -70.05 | 0.8 | -56.04 | 0 | 0 | 2.02 | -54.29 | 1.89 | 89.0 | 1.07 | 24.42 | 1.64 | -13.68 | 0.03 | 200.0 | 132.48 | -38.01 |
| 2019 (6) | 5.92 | 66.76 | -3.95 | 0 | -3.91 | 0 | -0.04 | 0 | 1.97 | -1.5 | 1.82 | 54.24 | 0 | 0 | 4.42 | 75.76 | 1.0 | -37.11 | 0.86 | -36.3 | 1.9 | 25.83 | 0.01 | 0.0 | 213.72 | 72.78 |
| 2018 (5) | 3.55 | 67.45 | -1.55 | 0 | -1.01 | 0 | 0.03 | -62.5 | 2.0 | 106.19 | 1.18 | 15.69 | 0 | 0 | 2.51 | 12.48 | 1.59 | 22.31 | 1.35 | 2.27 | 1.51 | -3.82 | 0.01 | 0 | 123.69 | 68.62 |
| 2017 (4) | 2.12 | -14.86 | -1.15 | 0 | 1.11 | 32.14 | 0.08 | 0 | 0.97 | 1840.0 | 1.02 | -57.5 | 0 | 0 | 2.23 | -60.26 | 1.3 | -52.03 | 1.32 | -7.04 | 1.57 | 19.85 | 0 | 0 | 73.36 | -19.57 |
| 2016 (3) | 2.49 | -5.32 | -2.44 | 0 | 0.84 | 0 | -0.05 | 0 | 0.05 | -89.58 | 2.4 | 38.73 | 0 | 0 | 5.62 | 32.72 | 2.71 | 93.57 | 1.42 | 14.52 | 1.31 | -13.25 | 0 | 0 | 91.21 | -4.28 |
| 2015 (2) | 2.63 | 37.7 | -2.15 | 0 | -0.96 | 0 | 0.12 | 200.0 | 0.48 | -28.36 | 1.73 | -6.99 | 0 | 0 | 4.24 | -10.22 | 1.4 | -25.53 | 1.24 | 65.33 | 1.51 | 23.77 | 0.01 | 0.0 | 95.29 | -1.22 |
| 2014 (1) | 1.91 | 855.0 | -1.24 | 0 | -0.2 | 0 | 0.04 | 0 | 0.67 | 17.54 | 1.86 | 13.41 | 0 | 0 | 4.72 | -5.83 | 1.88 | 358.54 | 0.75 | 0 | 1.22 | -21.29 | 0.01 | -50.0 | 96.46 | 367.85 |
| 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) | 1.33 | 14.66 | -7.64 | -0.06 | 91.3 | 85.37 | 0.89 | 641.67 | 128.9 | 0.02 | 100.0 | 0 | 1.27 | 170.21 | 23.3 | 0.27 | 68.75 | 92.86 | 0 | 0 | 0 | 3.01 | 67.06 | 122.06 | 0.51 | -1.92 | -53.21 | 0.22 | -64.52 | -38.89 | 0.44 | -2.22 | 4.76 | 0 | 0 | -100.0 | 201.52 | 85.88 | 10.55 |
| 23Q3 (19) | 1.16 | -34.83 | 480.0 | -0.69 | 61.45 | 64.97 | 0.12 | 114.29 | -92.05 | 0.01 | 0.0 | 200.0 | 0.47 | 4800.0 | 126.55 | 0.16 | 100.0 | 0.0 | 0 | 0 | 0 | 1.80 | 64.23 | 17.1 | 0.52 | 300.0 | -3.7 | 0.62 | 19.23 | -41.51 | 0.45 | 7.14 | 21.62 | 0 | -100.0 | -100.0 | 108.41 | -42.14 | 680.56 |
| 23Q2 (18) | 1.78 | 5.33 | -16.82 | -1.79 | -141.89 | -459.38 | -0.84 | -180.0 | -1.2 | 0.01 | 0 | 0.0 | -0.01 | -101.05 | -100.55 | 0.08 | -61.9 | -63.64 | 0 | 0 | 0 | 1.10 | -59.56 | -44.36 | 0.13 | -50.0 | 550.0 | 0.52 | 225.0 | 23.81 | 0.42 | -4.55 | 7.69 | 0.01 | 0.0 | 0.0 | 187.37 | -32.37 | -28.2 |
| 23Q1 (17) | 1.69 | 17.36 | 550.0 | -0.74 | -80.49 | -4.23 | -0.3 | 90.26 | -116.76 | 0 | 0 | 100.0 | 0.95 | -7.77 | 311.11 | 0.21 | 50.0 | 75.0 | 0 | 0 | 0 | 2.71 | 100.13 | 124.9 | 0.26 | -76.15 | 223.81 | 0.16 | -55.56 | 0.0 | 0.44 | 4.76 | 12.82 | 0.01 | 0.0 | 0.0 | 277.05 | 51.99 | 496.72 |
| 22Q4 (16) | 1.44 | 620.0 | 71.43 | -0.41 | 79.19 | 71.33 | -3.08 | -303.97 | -180.0 | 0 | 100.0 | 100.0 | 1.03 | 158.19 | 274.58 | 0.14 | -12.5 | -36.36 | 0 | 0 | 0 | 1.35 | -11.91 | -20.92 | 1.09 | 101.85 | 142.22 | 0.36 | -66.04 | 5.88 | 0.42 | 13.51 | -2.33 | 0.01 | 0.0 | 0.0 | 182.28 | 1212.41 | 69.26 |
| 22Q3 (15) | 0.2 | -90.65 | -61.54 | -1.97 | -515.62 | -85.85 | 1.51 | 281.93 | 218.9 | -0.01 | -200.0 | 85.71 | -1.77 | -197.25 | -227.78 | 0.16 | -27.27 | -27.27 | 0 | 0 | 0 | 1.54 | -21.96 | -10.51 | 0.54 | 2600.0 | 17.39 | 1.06 | 152.38 | 194.44 | 0.37 | -5.13 | -5.13 | 0.01 | 0.0 | 0.0 | 13.89 | -94.68 | -79.7 |
| 22Q2 (14) | 2.14 | 723.08 | 529.41 | -0.32 | 54.93 | -109.44 | -0.83 | -146.37 | -154.61 | 0.01 | 200.0 | 120.0 | 1.82 | 504.44 | -51.21 | 0.22 | 83.33 | 100.0 | 0 | 0 | 0 | 1.97 | 63.47 | 101.43 | 0.02 | 109.52 | -71.43 | 0.42 | 162.5 | 162.5 | 0.39 | 0.0 | -2.5 | 0.01 | 0.0 | 0.0 | 260.98 | 462.1 | 337.52 |
| 22Q1 (13) | 0.26 | -69.05 | 2500.0 | -0.71 | 50.35 | -156.8 | 1.79 | 262.73 | 345.21 | -0.01 | 50.0 | 0 | -0.45 | 23.73 | -135.71 | 0.12 | -45.45 | -14.29 | 0 | 0 | 100.0 | 1.20 | -29.63 | -13.68 | -0.21 | -146.67 | -362.5 | 0.16 | -52.94 | -11.11 | 0.39 | -9.3 | -4.88 | 0.01 | 0.0 | 0.0 | 46.43 | -56.89 | 2685.71 |
| 21Q4 (12) | 0.84 | 61.54 | -8.7 | -1.43 | -34.91 | -217.78 | -1.1 | 13.39 | -368.29 | -0.02 | 71.43 | -115.38 | -0.59 | -9.26 | -225.53 | 0.22 | 0.0 | 57.14 | 0 | 0 | 0 | 1.71 | -0.31 | 30.36 | 0.45 | -2.17 | -10.0 | 0.34 | -5.56 | 30.77 | 0.43 | 10.26 | -4.44 | 0.01 | 0.0 | 0.0 | 107.69 | 57.4 | -15.72 |
| 21Q3 (11) | 0.52 | 52.94 | 173.68 | -1.06 | -131.27 | -453.33 | -1.27 | -183.55 | 27.84 | -0.07 | -40.0 | -40.0 | -0.54 | -114.48 | -210.2 | 0.22 | 100.0 | 15.79 | 0 | 0 | 0 | 1.72 | 75.64 | -3.92 | 0.46 | 557.14 | -16.36 | 0.36 | 125.0 | 56.52 | 0.39 | -2.5 | -7.14 | 0.01 | 0.0 | 0.0 | 68.42 | 14.71 | 137.67 |
| 21Q2 (10) | 0.34 | 3300.0 | -80.23 | 3.39 | 171.2 | 343.88 | 1.52 | 308.22 | 1113.33 | -0.05 | 0 | -266.67 | 3.73 | 196.03 | 1030.3 | 0.11 | -21.43 | -67.65 | 0 | 100.0 | 100.0 | 0.98 | -29.95 | -69.06 | 0.07 | -12.5 | -92.13 | 0.16 | -11.11 | -68.0 | 0.4 | -2.44 | 8.11 | 0.01 | 0.0 | 0 | 59.65 | 3478.95 | -69.83 |
| 21Q1 (9) | 0.01 | -98.91 | -98.77 | 1.25 | 377.78 | 183.33 | -0.73 | -278.05 | -282.5 | 0 | -100.0 | -100.0 | 1.26 | 168.09 | 282.61 | 0.14 | 0.0 | 7.69 | -0.14 | 0 | 0 | 1.40 | 6.28 | -18.61 | 0.08 | -84.0 | 300.0 | 0.18 | -30.77 | 157.14 | 0.41 | -8.89 | 5.13 | 0.01 | 0.0 | 0 | 1.67 | -98.7 | -99.05 |
| 20Q4 (8) | 0.92 | 384.21 | -23.97 | -0.45 | -250.0 | -136.84 | 0.41 | 123.3 | 128.28 | 0.13 | 360.0 | 316.67 | 0.47 | -4.08 | -53.92 | 0.14 | -26.32 | -48.15 | 0 | 0 | 100.0 | 1.31 | -26.52 | -49.75 | 0.5 | -9.09 | 28.21 | 0.26 | 13.04 | 36.84 | 0.45 | 7.14 | 2.27 | 0.01 | 0.0 | 0 | 127.78 | 343.86 | -33.47 |
| 20Q3 (7) | 0.19 | -88.95 | -83.48 | 0.3 | 121.58 | 135.71 | -1.76 | -1073.33 | -30.37 | -0.05 | -266.67 | -350.0 | 0.49 | 48.48 | 58.06 | 0.19 | -44.12 | -9.52 | 0 | 100.0 | 0 | 1.79 | -43.43 | -12.76 | 0.55 | -38.2 | 83.33 | 0.23 | -54.0 | -41.03 | 0.42 | 13.51 | -12.5 | 0.01 | 0 | 0 | 28.79 | -85.44 | -78.22 |
| 20Q2 (6) | 1.72 | 112.35 | -34.85 | -1.39 | 7.33 | 46.74 | -0.15 | -137.5 | 84.69 | 0.03 | 50.0 | 50.0 | 0.33 | 147.83 | 1000.0 | 0.34 | 161.54 | -71.19 | -0.32 | 0 | 0 | 3.16 | 84.24 | -73.11 | 0.89 | 2325.0 | 456.25 | 0.5 | 614.29 | 127.27 | 0.37 | -5.13 | -22.92 | 0 | 0 | 0 | 197.70 | 12.27 | -47.58 |
| 20Q1 (5) | 0.81 | -33.06 | -11.96 | -1.5 | -689.47 | -383.87 | 0.4 | 127.59 | 407.69 | 0.02 | 133.33 | 200.0 | -0.69 | -167.65 | -213.11 | 0.13 | -51.85 | -18.75 | 0 | 100.0 | 0 | 1.72 | -34.38 | 13.51 | -0.04 | -110.26 | -125.0 | 0.07 | -63.16 | 0.0 | 0.39 | -11.36 | -20.41 | 0 | 0 | 0 | 176.09 | -8.32 | 7.18 |
| 19Q4 (4) | 1.21 | 5.22 | 0.0 | -0.19 | 77.38 | 0.0 | -1.45 | -7.41 | 0.0 | -0.06 | -400.0 | 0.0 | 1.02 | 229.03 | 0.0 | 0.27 | 28.57 | 0.0 | -2.22 | 0 | 0.0 | 2.61 | 27.58 | 0.0 | 0.39 | 30.0 | 0.0 | 0.19 | -51.28 | 0.0 | 0.44 | -8.33 | 0.0 | 0 | 0 | 0.0 | 192.06 | 45.3 | 0.0 |
| 19Q3 (3) | 1.15 | -56.44 | 0.0 | -0.84 | 67.82 | 0.0 | -1.35 | -37.76 | 0.0 | 0.02 | 0.0 | 0.0 | 0.31 | 933.33 | 0.0 | 0.21 | -82.2 | 0.0 | 0 | 0 | 0.0 | 2.05 | -82.57 | 0.0 | 0.3 | 87.5 | 0.0 | 0.39 | 77.27 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0.0 | 132.18 | -64.95 | 0.0 |
| 19Q2 (2) | 2.64 | 186.96 | 0.0 | -2.61 | -741.94 | 0.0 | -0.98 | -653.85 | 0.0 | 0.02 | 200.0 | 0.0 | 0.03 | -95.08 | 0.0 | 1.18 | 637.5 | 0.0 | 0 | 0 | 0.0 | 11.75 | 677.9 | 0.0 | 0.16 | 0.0 | 0.0 | 0.22 | 214.29 | 0.0 | 0.48 | -2.04 | 0.0 | 0 | 0 | 0.0 | 377.14 | 129.57 | 0.0 |
| 19Q1 (1) | 0.92 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 164.29 | 0.0 | 0.0 |
