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) | 10.42 | -2.71 | -6.87 | 0 | -7.35 | 0 | 0.13 | 30.0 | 3.55 | -82.47 | 7.66 | 28.74 | 0.05 | -28.57 | 23.62 | 22.27 | 11.5 | 10.68 | 9.21 | 10.04 | 1.76 | 2.33 | 0.06 | -33.33 | 94.47 | -10.21 |
| 2022 (9) | 10.71 | 20.74 | 9.54 | 0 | -6.96 | 0 | 0.1 | 0 | 20.25 | 158.95 | 5.95 | 66.2 | 0.07 | 0 | 19.32 | 51.15 | 10.39 | 19.29 | 8.37 | 21.83 | 1.72 | -2.82 | 0.09 | 12.5 | 105.21 | 3.43 |
| 2021 (8) | 8.87 | 1.37 | -1.05 | 0 | -6.74 | 0 | -0.15 | 0 | 7.82 | 23.15 | 3.58 | 588.46 | -0.06 | 0 | 12.78 | 530.45 | 8.71 | 12.1 | 6.87 | 12.99 | 1.77 | 3.51 | 0.08 | 14.29 | 101.72 | -8.63 |
| 2020 (7) | 8.75 | 23.59 | -2.4 | 0 | -5.66 | 0 | 0.31 | 0 | 6.35 | 138.72 | 0.52 | -52.73 | 0.08 | 300.0 | 2.03 | -55.77 | 7.77 | 14.77 | 6.08 | 11.97 | 1.71 | -20.09 | 0.07 | 250.0 | 111.32 | 19.34 |
| 2019 (6) | 7.08 | 13.1 | -4.42 | 0 | -5.76 | 0 | -0.23 | 0 | 2.66 | 0 | 1.1 | 69.23 | 0.02 | 0 | 4.58 | 60.21 | 6.77 | 18.98 | 5.43 | 11.96 | 2.14 | 58.52 | 0.02 | 0.0 | 93.28 | -7.32 |
| 2018 (5) | 6.26 | 8.3 | -9.36 | 0 | 11.74 | 0 | -0.21 | 0 | -3.1 | 0 | 0.65 | -49.61 | -0.18 | 0 | 2.86 | -52.85 | 5.69 | 24.24 | 4.85 | 25.97 | 1.35 | -2.17 | 0.02 | 0.0 | 100.64 | -8.59 |
| 2017 (4) | 5.78 | 29.89 | -5.05 | 0 | -2.71 | 0 | 0.16 | 100.0 | 0.73 | -78.14 | 1.29 | 152.94 | 0.15 | 0 | 6.07 | 135.57 | 4.58 | 21.49 | 3.85 | 21.45 | 1.38 | -8.61 | 0.02 | -50.0 | 110.10 | 16.78 |
| 2016 (3) | 4.45 | 0.45 | -1.11 | 0 | -2.72 | 0 | 0.08 | 60.0 | 3.34 | -2.62 | 0.51 | -7.27 | -0.29 | 0 | 2.58 | -18.51 | 3.77 | 25.25 | 3.17 | 22.39 | 1.51 | 2.03 | 0.04 | 33.33 | 94.28 | -12.74 |
| 2015 (2) | 4.43 | 27.67 | -1.0 | 0 | -0.91 | 0 | 0.05 | 0 | 3.43 | 8.89 | 0.55 | 1.85 | -0.03 | 0 | 3.16 | -7.16 | 3.01 | 25.42 | 2.59 | 16.67 | 1.48 | 2.78 | 0.03 | 50.0 | 108.05 | 14.59 |
| 2014 (1) | 3.47 | -11.93 | -0.32 | 0 | -2.03 | 0 | -0.07 | 0 | 3.15 | 0.0 | 0.54 | -37.93 | 0.01 | 0 | 3.40 | -42.2 | 2.4 | 27.66 | 2.22 | 29.07 | 1.44 | -0.69 | 0.02 | 0 | 94.29 | -24.13 |
| 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) | 3.21 | 58.91 | 7.0 | 1.71 | 162.64 | -13.64 | -0.15 | 97.71 | -50.0 | 0.09 | 0 | 0.0 | 4.92 | 792.96 | -1.2 | 1.59 | -44.01 | 1.27 | 0.01 | 0 | -50.0 | 19.27 | -44.22 | -1.92 | 3.2 | 14.7 | 8.11 | 2.51 | 9.61 | 7.73 | 0.44 | -2.22 | 4.76 | 0.02 | 0.0 | -33.33 | 108.08 | 47.67 | 0.15 |
| 23Q3 (19) | 2.02 | -18.88 | -29.62 | -2.73 | 47.9 | -159.22 | -6.56 | -1672.97 | 3.67 | 0 | 100.0 | -100.0 | -0.71 | 74.18 | -109.49 | 2.84 | 4.41 | 77.5 | 0 | -100.0 | -100.0 | 34.55 | 0.6 | 65.41 | 2.79 | 3.72 | 13.41 | 2.29 | 5.53 | 11.17 | 0.45 | 2.27 | 4.65 | 0.02 | 0.0 | 0.0 | 73.19 | -22.7 | -35.99 |
| 23Q2 (18) | 2.49 | -7.78 | 9.69 | -5.24 | -759.02 | -272.37 | -0.37 | -32.14 | -236.36 | -0.01 | -120.0 | -200.0 | -2.75 | -231.58 | -151.79 | 2.72 | 444.0 | 3.82 | 0.01 | -66.67 | -80.0 | 34.34 | 452.24 | 0.41 | 2.69 | -4.27 | 7.17 | 2.17 | -3.12 | 7.43 | 0.44 | 2.33 | 2.33 | 0.02 | 0.0 | 0.0 | 94.68 | -5.67 | 3.02 |
| 23Q1 (17) | 2.7 | -10.0 | 4.65 | -0.61 | -130.81 | -577.78 | -0.28 | -180.0 | -566.67 | 0.05 | -44.44 | 225.0 | 2.09 | -58.03 | -16.06 | 0.5 | -68.15 | 212.5 | 0.03 | 50.0 | 400.0 | 6.22 | -68.35 | 191.51 | 2.81 | -5.07 | 14.23 | 2.24 | -3.86 | 14.29 | 0.43 | 2.38 | -2.27 | 0.02 | -33.33 | 0.0 | 100.37 | -6.99 | -5.85 |
| 22Q4 (16) | 3.0 | 4.53 | 18.58 | 1.98 | -57.05 | 162.66 | -0.1 | 98.53 | 47.37 | 0.09 | 80.0 | 325.0 | 4.98 | -33.42 | 890.48 | 1.57 | -1.88 | -51.24 | 0.02 | 0.0 | -33.33 | 19.65 | -5.93 | -56.67 | 2.96 | 20.33 | 24.37 | 2.33 | 13.11 | 24.6 | 0.42 | -2.33 | -6.67 | 0.03 | 50.0 | 50.0 | 107.91 | -5.62 | -0.19 |
| 22Q3 (15) | 2.87 | 26.43 | 7.09 | 4.61 | 51.64 | 1995.45 | -6.81 | -6090.91 | -5.91 | 0.05 | 400.0 | -28.57 | 7.48 | 40.87 | 157.93 | 1.6 | -38.93 | 2185.71 | 0.02 | -60.0 | 116.67 | 20.89 | -38.93 | 2048.45 | 2.46 | -1.99 | 12.33 | 2.06 | 1.98 | 17.05 | 0.43 | 0.0 | -4.44 | 0.02 | 0.0 | 0.0 | 114.34 | 24.42 | -4.86 |
| 22Q2 (14) | 2.27 | -12.02 | 51.33 | 3.04 | 3477.78 | 33.33 | -0.11 | -283.33 | 42.11 | 0.01 | 125.0 | 110.0 | 5.31 | 113.25 | 40.48 | 2.62 | 1537.5 | 3175.0 | 0.05 | 600.0 | 66.67 | 34.20 | 1503.3 | 2811.59 | 2.51 | 2.03 | 24.26 | 2.02 | 3.06 | 28.66 | 0.43 | -2.27 | -2.27 | 0.02 | 0.0 | 0.0 | 91.90 | -13.8 | 24.38 |
| 22Q1 (13) | 2.58 | 1.98 | 18.89 | -0.09 | 97.15 | 77.5 | 0.06 | 131.58 | -14.29 | -0.04 | 0.0 | 42.86 | 2.49 | 495.24 | 40.68 | 0.16 | -95.03 | -23.81 | -0.01 | -133.33 | 0 | 2.13 | -95.3 | -29.9 | 2.46 | 3.36 | 16.04 | 1.96 | 4.81 | 17.37 | 0.44 | -2.22 | 2.33 | 0.02 | 0.0 | 0.0 | 106.61 | -1.39 | 4.16 |
| 21Q4 (12) | 2.53 | -5.6 | -11.23 | -3.16 | -1536.36 | -32.77 | -0.19 | 97.05 | -18.75 | -0.04 | -157.14 | -157.14 | -0.63 | -121.72 | -234.04 | 3.22 | 4500.0 | 1300.0 | 0.03 | 125.0 | 50.0 | 45.35 | 4564.79 | 1205.35 | 2.38 | 8.68 | 13.33 | 1.87 | 6.25 | 14.72 | 0.45 | 0.0 | 4.65 | 0.02 | 0.0 | 0.0 | 108.12 | -10.03 | -21.09 |
| 21Q3 (11) | 2.68 | 78.67 | 66.46 | 0.22 | -90.35 | -93.85 | -6.43 | -3284.21 | -10.48 | 0.07 | 170.0 | 250.0 | 2.9 | -23.28 | -44.12 | 0.07 | -12.5 | 16.67 | -0.12 | -500.0 | -400.0 | 0.97 | -17.24 | 5.97 | 2.19 | 8.42 | 14.66 | 1.76 | 12.1 | 16.56 | 0.45 | 2.27 | 4.65 | 0.02 | 0.0 | 0.0 | 120.18 | 62.64 | 46.31 |
| 21Q2 (10) | 1.5 | -30.88 | -37.76 | 2.28 | 670.0 | 378.05 | -0.19 | -371.43 | -5.56 | -0.1 | -42.86 | -155.56 | 3.78 | 113.56 | 137.74 | 0.08 | -61.9 | 14.29 | 0.03 | 0 | 50.0 | 1.17 | -61.4 | 5.89 | 2.02 | -4.72 | 6.32 | 1.57 | -5.99 | 6.8 | 0.44 | 2.33 | 2.33 | 0.02 | 0.0 | 100.0 | 73.89 | -27.81 | -41.44 |
| 21Q1 (9) | 2.17 | -23.86 | 15.43 | -0.4 | 83.19 | 85.61 | 0.07 | 143.75 | -85.71 | -0.07 | -200.0 | -275.0 | 1.77 | 276.6 | 296.67 | 0.21 | -8.7 | 40.0 | 0 | -100.0 | 100.0 | 3.04 | -12.4 | 25.39 | 2.12 | 0.95 | 13.98 | 1.67 | 2.45 | 13.61 | 0.43 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 102.36 | -25.3 | 3.99 |
| 20Q4 (8) | 2.85 | 77.02 | 79.25 | -2.38 | -166.48 | -3.93 | -0.16 | 97.25 | -33.33 | 0.07 | 250.0 | 275.0 | 0.47 | -90.94 | 167.14 | 0.23 | 283.33 | -41.03 | 0.02 | -50.0 | 166.67 | 3.47 | 278.7 | -45.84 | 2.1 | 9.95 | 13.51 | 1.63 | 7.95 | 14.79 | 0.43 | 0.0 | -8.51 | 0.02 | 0.0 | 0 | 137.02 | 66.81 | 62.87 |
| 20Q3 (7) | 1.61 | -33.2 | -22.22 | 3.58 | 536.59 | 1656.52 | -5.82 | -3133.33 | -8.79 | 0.02 | -88.89 | 133.33 | 5.19 | 226.42 | 182.07 | 0.06 | -14.29 | -81.82 | 0.04 | 100.0 | 0 | 0.92 | -17.3 | -83.29 | 1.91 | 0.53 | 18.63 | 1.51 | 2.72 | 16.15 | 0.43 | 0.0 | -21.82 | 0.02 | 100.0 | 0 | 82.14 | -34.9 | -26.59 |
| 20Q2 (6) | 2.41 | 28.19 | 81.2 | -0.82 | 70.5 | -274.47 | -0.18 | -136.73 | 18.18 | 0.18 | 350.0 | 460.0 | 1.59 | 276.67 | -11.67 | 0.07 | -53.33 | -58.82 | 0.02 | 300.0 | -33.33 | 1.11 | -54.29 | -61.04 | 1.9 | 2.15 | 16.56 | 1.47 | 0.0 | 9.7 | 0.43 | 0.0 | -23.21 | 0.01 | 0.0 | 0 | 126.18 | 28.19 | 80.25 |
| 20Q1 (5) | 1.88 | 18.24 | -9.62 | -2.78 | -21.4 | -17.3 | 0.49 | 508.33 | 916.67 | 0.04 | 200.0 | 150.0 | -0.9 | -28.57 | -210.34 | 0.15 | -61.54 | -28.57 | -0.01 | 66.67 | -150.0 | 2.43 | -62.16 | -31.35 | 1.86 | 0.54 | 10.71 | 1.47 | 3.52 | 7.3 | 0.43 | -8.51 | -21.82 | 0.01 | 0 | 0 | 98.43 | 17.0 | -9.14 |
| 19Q4 (4) | 1.59 | -23.19 | 0.0 | -2.29 | -895.65 | 0.0 | -0.12 | 97.76 | 0.0 | -0.04 | 33.33 | 0.0 | -0.7 | -138.04 | 0.0 | 0.39 | 18.18 | 0.0 | -0.03 | 0 | 0.0 | 6.41 | 16.82 | 0.0 | 1.85 | 14.91 | 0.0 | 1.42 | 9.23 | 0.0 | 0.47 | -14.55 | 0.0 | 0 | 0 | 0.0 | 84.13 | -24.81 | 0.0 |
| 19Q3 (3) | 2.07 | 55.64 | 0.0 | -0.23 | -148.94 | 0.0 | -5.35 | -2331.82 | 0.0 | -0.06 | -20.0 | 0.0 | 1.84 | 2.22 | 0.0 | 0.33 | 94.12 | 0.0 | 0 | -100.0 | 0.0 | 5.49 | 92.83 | 0.0 | 1.61 | -1.23 | 0.0 | 1.3 | -2.99 | 0.0 | 0.55 | -1.79 | 0.0 | 0 | 0 | 0.0 | 111.89 | 59.85 | 0.0 |
| 19Q2 (2) | 1.33 | -36.06 | 0.0 | 0.47 | 119.83 | 0.0 | -0.22 | -266.67 | 0.0 | -0.05 | 37.5 | 0.0 | 1.8 | 720.69 | 0.0 | 0.17 | -19.05 | 0.0 | 0.03 | 50.0 | 0.0 | 2.85 | -19.45 | 0.0 | 1.63 | -2.98 | 0.0 | 1.34 | -2.19 | 0.0 | 0.56 | 1.82 | 0.0 | 0 | 0 | 0.0 | 70.00 | -35.38 | 0.0 |
| 19Q1 (1) | 2.08 | 0.0 | 0.0 | -2.37 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.54 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 108.33 | 0.0 | 0.0 |
