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) | 8.28 | 99.04 | -3.45 | 0 | -3.54 | 0 | 0.49 | 0 | 4.83 | 0 | 1.12 | -15.79 | 0 | 0 | 1.66 | -18.04 | 10.58 | -5.28 | 7.86 | -11.69 | 0.54 | 3.85 | 0.02 | 100.0 | 98.34 | 122.91 |
| 2022 (9) | 4.16 | -54.34 | -9.72 | 0 | -5.48 | 0 | -0.63 | 0 | -5.56 | 0 | 1.33 | 34.34 | 0 | 0 | 2.03 | 28.64 | 11.17 | 1.55 | 8.9 | 4.58 | 0.52 | -3.7 | 0.01 | 0.0 | 44.11 | -56.13 |
| 2021 (8) | 9.11 | 24.28 | 3.76 | 0 | -3.78 | 0 | -0.08 | 0 | 12.87 | 369.71 | 0.99 | 13.79 | 0.05 | 0 | 1.58 | 7.71 | 11.0 | 14.58 | 8.51 | 14.38 | 0.54 | 10.2 | 0.01 | 0.0 | 100.55 | 8.92 |
| 2020 (7) | 7.33 | -10.72 | -4.59 | 0 | -4.56 | 0 | -0.15 | 0 | 2.74 | -47.41 | 0.87 | 770.0 | 0 | 0 | 1.47 | 817.35 | 9.6 | 5.38 | 7.44 | 3.62 | 0.49 | -5.77 | 0.01 | -50.0 | 92.32 | -13.19 |
| 2019 (6) | 8.21 | 36.15 | -3.0 | 0 | -3.88 | 0 | 0.37 | 0 | 5.21 | -43.12 | 0.1 | -81.48 | 0 | 0 | 0.16 | -83.05 | 9.11 | -2.98 | 7.18 | -3.23 | 0.52 | 44.44 | 0.02 | -33.33 | 106.35 | 37.74 |
| 2018 (5) | 6.03 | -9.46 | 3.13 | 0 | -3.73 | 0 | -0.56 | 0 | 9.16 | 11350.0 | 0.54 | -49.06 | 0 | 0 | 0.94 | -58.8 | 9.39 | 38.5 | 7.42 | 46.35 | 0.36 | 16.13 | 0.03 | 0.0 | 77.21 | -37.28 |
| 2017 (4) | 6.66 | 25.19 | -6.58 | 0 | -3.77 | 0 | 0.1 | 0.0 | 0.08 | -96.99 | 1.06 | 17.78 | 0 | 0 | 2.29 | 22.48 | 6.78 | 13.0 | 5.07 | -1.74 | 0.31 | 0.0 | 0.03 | 0.0 | 123.11 | 27.27 |
| 2016 (3) | 5.32 | -25.28 | -2.66 | 0 | -3.76 | 0 | 0.1 | -54.55 | 2.66 | -49.43 | 0.9 | -8.16 | 0 | 0 | 1.87 | 1.64 | 6.0 | -16.78 | 5.16 | -10.57 | 0.31 | -6.06 | 0.03 | 0.0 | 96.73 | -16.72 |
| 2015 (2) | 7.12 | -16.73 | -1.86 | 0 | -5.08 | 0 | 0.22 | -12.0 | 5.26 | 0.96 | 0.98 | -8.41 | 0 | 0 | 1.84 | 1.64 | 7.21 | -11.43 | 5.77 | -8.99 | 0.33 | 0.0 | 0.03 | 0.0 | 116.15 | -8.98 |
| 2014 (1) | 8.55 | 42.26 | -3.34 | 0 | -4.04 | 0 | 0.25 | 0 | 5.21 | 50.14 | 1.07 | 386.36 | 0 | 0 | 1.81 | 413.0 | 8.14 | -0.37 | 6.34 | -0.78 | 0.33 | 3.12 | 0.03 | 50.0 | 127.61 | 42.9 |
| 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) | 4.31 | 24.93 | 27.14 | -0.88 | 74.71 | 90.19 | -0.17 | -132.69 | 84.55 | 0.21 | 150.0 | 16.67 | 3.43 | 11533.33 | 161.47 | 0.31 | -8.82 | -34.04 | 0 | 0 | 0 | 1.76 | -12.76 | -37.45 | 2.28 | -4.6 | -13.96 | 1.53 | -31.39 | -29.17 | 0.14 | 0.0 | 7.69 | 0.01 | 0 | 0.0 | 256.55 | 76.24 | 74.06 |
| 23Q3 (19) | 3.45 | 447.62 | 1332.14 | -3.48 | -274.0 | -96.61 | 0.52 | 113.47 | 1833.33 | -0.42 | -144.21 | -16.67 | -0.03 | -101.14 | 98.54 | 0.34 | 30.77 | 580.0 | 0 | 0 | 0 | 2.02 | 36.59 | 567.5 | 2.39 | -24.61 | -18.98 | 2.23 | -6.3 | -13.23 | 0.14 | 7.69 | 7.69 | 0 | -100.0 | 0 | 145.57 | 482.28 | 1503.71 |
| 23Q2 (18) | 0.63 | 625.0 | 800.0 | 2.0 | 285.19 | 102.02 | -3.86 | -9550.0 | 10.44 | 0.95 | 480.0 | 363.89 | 2.63 | 319.17 | 192.22 | 0.26 | 23.81 | -7.14 | 0 | 0 | 0 | 1.48 | 6.8 | -14.79 | 3.17 | 15.69 | 6.38 | 2.38 | 38.37 | 14.98 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 25.00 | 487.5 | 711.11 |
| 23Q1 (17) | -0.12 | -103.54 | -110.43 | -1.08 | 87.96 | -2800.0 | -0.04 | 96.36 | 0.0 | -0.25 | -238.89 | -177.78 | -1.2 | 78.49 | -200.84 | 0.21 | -55.32 | -59.62 | 0 | 0 | 0 | 1.38 | -50.85 | -57.3 | 2.74 | 3.4 | 5.79 | 1.72 | -20.37 | -18.1 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -6.45 | -104.38 | -112.51 |
| 22Q4 (16) | 3.39 | 1310.71 | -21.89 | -8.97 | -406.78 | -550.0 | -1.1 | -3566.67 | -2650.0 | 0.18 | 150.0 | 169.23 | -5.58 | -172.2 | -288.51 | 0.47 | 840.0 | 176.47 | 0 | 0 | -100.0 | 2.81 | 831.0 | 180.28 | 2.65 | -10.17 | 1.53 | 2.16 | -15.95 | -4.42 | 0.13 | 0.0 | 0.0 | 0.01 | 0 | 0 | 147.39 | 1521.27 | -18.83 |
| 22Q3 (15) | -0.28 | -211.11 | -110.98 | -1.77 | -278.79 | -305.81 | -0.03 | 99.3 | 0.0 | -0.36 | 0.0 | -212.5 | -2.05 | -327.78 | -160.12 | 0.05 | -82.14 | -90.91 | 0 | 0 | 0 | 0.30 | -82.56 | -91.23 | 2.95 | -1.01 | 2.79 | 2.57 | 24.15 | 27.86 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | -10.37 | -153.5 | -108.74 |
| 22Q2 (14) | -0.09 | -107.83 | -104.89 | 0.99 | 2375.0 | 125.0 | -4.31 | -10675.0 | -17.44 | -0.36 | -300.0 | -820.0 | 0.9 | -24.37 | -60.53 | 0.28 | -46.15 | 55.56 | 0 | 0 | 0 | 1.73 | -46.49 | 45.74 | 2.98 | 15.06 | -9.97 | 2.07 | -1.43 | -17.2 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -4.09 | -107.93 | -105.85 |
| 22Q1 (13) | 1.15 | -73.5 | 210.81 | 0.04 | 102.9 | -98.96 | -0.04 | 0.0 | 0.0 | -0.09 | 65.38 | 52.63 | 1.19 | -59.8 | -71.73 | 0.52 | 205.88 | 550.0 | 0 | -100.0 | 0 | 3.24 | 222.64 | 493.34 | 2.59 | -0.77 | 17.19 | 2.1 | -7.08 | 21.39 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 51.57 | -71.6 | 159.24 |
| 21Q4 (12) | 4.34 | 70.2 | 141.11 | -1.38 | -260.47 | 53.06 | -0.04 | -33.33 | 0.0 | -0.26 | -181.25 | -18.18 | 2.96 | -13.2 | 359.65 | 0.17 | -69.09 | 30.77 | 0.05 | 0 | 0 | 1.00 | -70.86 | 15.64 | 2.61 | -9.06 | -3.69 | 2.26 | 12.44 | 14.14 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0 | 181.59 | 53.11 | 112.86 |
| 21Q3 (11) | 2.55 | 38.59 | 168.42 | 0.86 | 95.45 | -79.47 | -0.03 | 99.18 | 99.16 | 0.32 | 540.0 | -62.35 | 3.41 | 49.56 | -33.66 | 0.55 | 205.56 | 7.84 | 0 | 0 | 0 | 3.44 | 189.68 | 4.4 | 2.87 | -13.29 | 5.13 | 2.01 | -19.6 | 1.01 | 0.14 | 7.69 | 16.67 | 0 | 0 | 0 | 118.60 | 69.53 | 163.43 |
| 21Q2 (10) | 1.84 | 397.3 | -30.04 | 0.44 | -88.54 | 110.43 | -3.67 | -9075.0 | -12133.33 | 0.05 | 126.32 | 200.0 | 2.28 | -45.84 | 243.4 | 0.18 | 125.0 | -21.74 | 0 | 0 | 0 | 1.19 | 117.87 | -22.0 | 3.31 | 49.77 | 45.81 | 2.5 | 44.51 | 38.12 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 69.96 | 251.7 | -48.66 |
| 21Q1 (9) | 0.37 | -79.44 | -81.12 | 3.84 | 230.61 | 337.04 | -0.04 | 0.0 | 95.65 | -0.19 | 13.64 | 73.97 | 4.21 | 469.3 | 1138.24 | 0.08 | -38.46 | 700.0 | 0 | 0 | 0 | 0.55 | -37.12 | 653.62 | 2.21 | -18.45 | 17.55 | 1.73 | -12.63 | 4.22 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 19.89 | -76.68 | -81.93 |
| 20Q4 (8) | 1.8 | 89.47 | -32.08 | -2.94 | -170.17 | -553.33 | -0.04 | 98.88 | 50.0 | -0.22 | -125.88 | -162.86 | -1.14 | -122.18 | -151.82 | 0.13 | -74.51 | 0 | 0 | 0 | 0 | 0.87 | -73.69 | 0 | 2.71 | -0.73 | 88.19 | 1.98 | -0.5 | 122.47 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 85.31 | 89.47 | -67.49 |
| 20Q3 (7) | 0.95 | -63.88 | -74.53 | 4.19 | 199.29 | 1511.54 | -3.56 | -11766.67 | 1.39 | 0.85 | 1800.0 | 325.0 | 5.14 | 423.27 | 28.82 | 0.51 | 121.74 | 920.0 | 0 | 0 | 0 | 3.30 | 116.43 | 995.87 | 2.73 | 20.26 | 18.7 | 1.99 | 9.94 | 5.29 | 0.12 | 0.0 | 0.0 | 0 | 0 | -100.0 | 45.02 | -66.96 | -75.62 |
| 20Q2 (6) | 2.63 | 34.18 | 757.5 | -4.22 | -160.49 | -10450.0 | -0.03 | 96.74 | 70.0 | -0.05 | 93.15 | 0 | -1.59 | -567.65 | -261.36 | 0.23 | 2200.0 | 2200.0 | 0 | 0 | 0 | 1.52 | 2004.9 | 2494.17 | 2.27 | 20.74 | -22.53 | 1.81 | 9.04 | -22.65 | 0.12 | 0.0 | -14.29 | 0 | 0 | 0 | 136.27 | 23.75 | 944.87 |
| 20Q1 (5) | 1.96 | -26.04 | -12.11 | -1.62 | -260.0 | 41.52 | -0.92 | -1050.0 | -1050.0 | -0.73 | -308.57 | -305.56 | 0.34 | -84.55 | 162.96 | 0.01 | 0 | -75.0 | 0 | 0 | 0 | 0.07 | 0 | -73.41 | 1.88 | 30.56 | -22.95 | 1.66 | 86.52 | -19.42 | 0.12 | 0.0 | -14.29 | 0 | 0 | 0 | 110.11 | -58.03 | 8.63 |
| 19Q4 (4) | 2.65 | -28.95 | 0.0 | -0.45 | -273.08 | 0.0 | -0.08 | 97.78 | 0.0 | 0.35 | 75.0 | 0.0 | 2.2 | -44.86 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.44 | -37.39 | 0.0 | 0.89 | -52.91 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 262.38 | 42.09 | 0.0 |
| 19Q3 (3) | 3.73 | 1032.5 | 0.0 | 0.26 | 750.0 | 0.0 | -3.61 | -3510.0 | 0.0 | 0.2 | 0 | 0.0 | 3.99 | 1006.82 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.30 | 412.34 | 0.0 | 2.3 | -21.5 | 0.0 | 1.89 | -19.23 | 0.0 | 0.12 | -14.29 | 0.0 | 0.01 | 0 | 0.0 | 184.65 | 1244.85 | 0.0 |
| 19Q2 (2) | -0.4 | -117.94 | 0.0 | -0.04 | 98.56 | 0.0 | -0.1 | -25.0 | 0.0 | 0 | 100.0 | 0.0 | -0.44 | 18.52 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.06 | -78.42 | 0.0 | 2.93 | 20.08 | 0.0 | 2.34 | 13.59 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | -16.13 | -115.91 | 0.0 |
| 19Q1 (1) | 2.23 | 0.0 | 0.0 | -2.77 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 101.36 | 0.0 | 0.0 |
