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) | 16.58 | 38.4 | -25.51 | 0 | -3.91 | 0 | 0.24 | 0 | -8.93 | 0 | 0.39 | -51.85 | 0.03 | 0 | 1.60 | -53.36 | 7.0 | 16.86 | 7.14 | 13.51 | 0.34 | 3.03 | 0.02 | 100.0 | 221.07 | 22.34 |
| 2022 (9) | 11.98 | 373.52 | 2.75 | -23.82 | -0.54 | 0 | -0.06 | 0 | 14.73 | 139.9 | 0.81 | 252.17 | -0.07 | 0 | 3.44 | 185.68 | 5.99 | 27.72 | 6.29 | 86.65 | 0.33 | 3.12 | 0.01 | 0 | 180.69 | 163.54 |
| 2021 (8) | 2.53 | -31.06 | 3.61 | 0 | -3.12 | 0 | 0.02 | 0 | 6.14 | 0 | 0.23 | 360.0 | 0.01 | 0 | 1.20 | 288.31 | 4.69 | 8.56 | 3.37 | 8.36 | 0.32 | 3.23 | 0 | 0 | 68.56 | -35.92 |
| 2020 (7) | 3.67 | -8.02 | -8.41 | 0 | -0.22 | 0 | -0.16 | 0 | -4.74 | 0 | 0.05 | 150.0 | -0.03 | 0 | 0.31 | 158.36 | 4.32 | 26.32 | 3.11 | 4.71 | 0.31 | -3.12 | 0.01 | 0.0 | 107.00 | -11.51 |
| 2019 (6) | 3.99 | 22.39 | -2.01 | 0 | -2.85 | 0 | 0.05 | 0 | 1.98 | 37.5 | 0.02 | -75.0 | 0.06 | 0 | 0.12 | -75.36 | 3.42 | 20.42 | 2.97 | 12.93 | 0.32 | 14.29 | 0.01 | 0.0 | 120.91 | 8.3 |
| 2018 (5) | 3.26 | 10.88 | -1.82 | 0 | 1.01 | 0 | -0.12 | 0 | 1.44 | 53.19 | 0.08 | 100.0 | -0.18 | 0 | 0.49 | 76.89 | 2.84 | -20.67 | 2.63 | 3.14 | 0.28 | 3.7 | 0.01 | -75.0 | 111.64 | 8.61 |
| 2017 (4) | 2.94 | 3.16 | -2.0 | 0 | -0.99 | 0 | -0.14 | 0 | 0.94 | -71.25 | 0.04 | -50.0 | 0.03 | 200.0 | 0.28 | -56.64 | 3.58 | 52.99 | 2.55 | 44.89 | 0.27 | -6.9 | 0.04 | -33.33 | 102.80 | -23.89 |
| 2016 (3) | 2.85 | -8.36 | 0.42 | 0 | -3.46 | 0 | 0.23 | 228.57 | 3.27 | 21.11 | 0.08 | -95.35 | 0.01 | 0 | 0.63 | -96.31 | 2.34 | 33.71 | 1.76 | -33.08 | 0.29 | 38.1 | 0.06 | 200.0 | 135.07 | 24.21 |
| 2015 (2) | 3.11 | 7.24 | -0.41 | 0 | 0.03 | 0 | 0.07 | -30.0 | 2.7 | 154.72 | 1.72 | 5633.33 | -1.2 | 0 | 17.18 | 8262.3 | 1.75 | -19.72 | 2.63 | 41.4 | 0.21 | 50.0 | 0.02 | 100.0 | 108.74 | -24.63 |
| 2014 (1) | 2.9 | 0 | -1.84 | 0 | -0.51 | 0 | 0.1 | 0 | 1.06 | 0 | 0.03 | 0 | -1.15 | 0 | 0.21 | 0 | 2.18 | 0 | 1.86 | 0 | 0.14 | 0 | 0.01 | 0 | 144.28 | 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) | 1.47 | -76.02 | 126.15 | -6.77 | -4.96 | -478.21 | -0.01 | 99.74 | 50.0 | 0.15 | 475.0 | 150.0 | -5.3 | -1556.25 | -317.21 | 0.1 | -28.57 | -9.09 | 0 | -100.0 | 100.0 | 1.59 | -28.12 | -11.11 | 1.78 | 2.89 | 5.33 | 1.05 | -58.17 | -18.6 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | 127.83 | -45.57 | 169.42 |
| 23Q3 (19) | 6.13 | 11.05 | -7.68 | -6.45 | -1302.17 | -407.87 | -3.86 | -19200.0 | -42.44 | -0.04 | -123.53 | 73.33 | -0.32 | -106.32 | -105.96 | 0.14 | 16.67 | -44.0 | 0.01 | 0 | 200.0 | 2.21 | 10.95 | -47.18 | 1.73 | -6.99 | 11.61 | 2.51 | 14.61 | 18.96 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0 | 234.87 | -2.99 | -22.54 |
| 23Q2 (18) | 5.52 | 59.54 | 114.79 | -0.46 | 96.11 | -108.5 | -0.02 | -100.0 | -100.84 | 0.17 | 525.0 | 0 | 5.06 | 160.45 | -36.59 | 0.12 | 300.0 | -42.86 | 0 | -100.0 | 0 | 1.99 | 278.07 | -39.44 | 1.86 | 13.41 | 30.99 | 2.19 | 58.7 | 47.97 | 0.08 | 0.0 | 0.0 | 0.01 | 0 | 0 | 242.11 | 2.16 | 46.96 |
| 23Q1 (17) | 3.46 | 432.31 | 63.21 | -11.83 | -760.89 | -272.01 | -0.01 | 50.0 | 94.74 | -0.04 | -166.67 | -233.33 | -8.37 | -443.03 | -689.62 | 0.03 | -72.73 | -86.96 | 0.02 | 133.33 | 300.0 | 0.53 | -70.52 | -88.4 | 1.64 | -2.96 | 24.24 | 1.38 | 6.98 | -2.13 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 236.99 | 399.49 | 66.56 |
| 22Q4 (16) | 0.65 | -90.21 | 160.0 | 1.79 | 240.94 | 516.28 | -0.02 | 99.26 | 88.24 | 0.06 | 140.0 | 160.0 | 2.44 | -54.56 | 1455.56 | 0.11 | -56.0 | -35.29 | -0.06 | -500.0 | -300.0 | 1.79 | -57.29 | -44.66 | 1.69 | 9.03 | 15.75 | 1.29 | -38.86 | 16.22 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 47.45 | -84.35 | 125.84 |
| 22Q3 (15) | 6.64 | 158.37 | 227.09 | -1.27 | -123.48 | -130.91 | -2.71 | -214.35 | -6.69 | -0.15 | 0 | -400.0 | 5.37 | -32.71 | 262.84 | 0.25 | 19.05 | 400.0 | -0.01 | 0 | 0.0 | 4.19 | 27.22 | 314.57 | 1.55 | 9.15 | 53.47 | 2.11 | 42.57 | 177.63 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 303.20 | 84.04 | 25.46 |
| 22Q2 (14) | 2.57 | 21.23 | 558.93 | 5.41 | 270.13 | 151.63 | 2.37 | 1347.37 | 1347.37 | 0 | -100.0 | -100.0 | 7.98 | 852.83 | 401.89 | 0.21 | -8.7 | 0 | 0 | 100.0 | 0 | 3.29 | -27.59 | 0 | 1.42 | 7.58 | 49.47 | 1.48 | 4.96 | 196.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 164.74 | 15.79 | 270.63 |
| 22Q1 (13) | 2.12 | 748.0 | 161.73 | -3.18 | -639.53 | -230.33 | -0.19 | -11.76 | 9.52 | 0.03 | 130.0 | 125.0 | -1.06 | -488.89 | -132.62 | 0.23 | 35.29 | 2200.0 | -0.01 | -133.33 | 0 | 4.55 | 40.64 | 1872.73 | 1.32 | -9.59 | 3.12 | 1.41 | 27.03 | 42.42 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 142.28 | 577.26 | 87.95 |
| 21Q4 (12) | 0.25 | -87.68 | -80.77 | -0.43 | 21.82 | 70.75 | -0.17 | 93.31 | 22.73 | -0.1 | -233.33 | 52.38 | -0.18 | -112.16 | -5.88 | 0.17 | 240.0 | 325.0 | 0.03 | 400.0 | 400.0 | 3.23 | 219.96 | 232.08 | 1.46 | 44.55 | 19.67 | 1.11 | 46.05 | 35.37 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 21.01 | -91.31 | -85.46 |
| 21Q3 (11) | 2.03 | 462.5 | 156.96 | -0.55 | -125.58 | 87.24 | -2.54 | -1236.84 | -893.75 | -0.03 | -111.11 | -142.86 | 1.48 | -6.92 | 142.05 | 0.05 | 0 | 0 | -0.01 | 0 | 0.0 | 1.01 | 0 | 0 | 1.01 | 6.32 | 13.48 | 0.76 | 52.0 | 31.03 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 241.67 | 350.3 | 101.9 |
| 21Q2 (10) | -0.56 | -169.14 | -209.8 | 2.15 | -11.89 | 446.77 | -0.19 | 9.52 | -18.75 | 0.27 | 325.0 | 575.0 | 1.59 | -51.08 | 1545.45 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.95 | -25.78 | -33.57 | 0.5 | -49.49 | -50.98 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -96.55 | -227.54 | -308.25 |
| 21Q1 (9) | 0.81 | -37.69 | -24.3 | 2.44 | 265.99 | 220.79 | -0.21 | 4.55 | -31.25 | -0.12 | 42.86 | -100.0 | 3.25 | 2011.76 | 442.11 | 0.01 | -75.0 | 0.0 | 0 | 100.0 | 0 | 0.23 | -76.32 | -14.06 | 1.28 | 4.92 | 66.23 | 0.99 | 20.73 | 43.48 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 75.70 | -47.59 | -45.52 |
| 20Q4 (8) | 1.3 | 64.56 | 3.17 | -1.47 | 65.89 | 0 | -0.22 | -168.75 | -29.41 | -0.21 | -400.0 | -2000.0 | -0.17 | 95.17 | -113.49 | 0.04 | 0 | 0 | -0.01 | 0.0 | -150.0 | 0.97 | 0 | 0 | 1.22 | 37.08 | 87.69 | 0.82 | 41.38 | 78.26 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 144.44 | 20.68 | -38.1 |
| 20Q3 (7) | 0.79 | 54.9 | 216.0 | -4.31 | -595.16 | -299.54 | 0.32 | 300.0 | 113.56 | 0.07 | 75.0 | -22.22 | -3.52 | -3100.0 | -246.06 | 0 | 0 | -100.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | -100.0 | 0.89 | -37.76 | -7.29 | 0.58 | -43.14 | -27.5 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 119.70 | 158.17 | 321.33 |
| 20Q2 (6) | 0.51 | -52.34 | -72.87 | -0.62 | 69.31 | 81.98 | -0.16 | 0.0 | 0.0 | 0.04 | 166.67 | -20.0 | -0.11 | 88.42 | 92.95 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.43 | 85.71 | 33.64 | 1.02 | 47.83 | 3.03 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 46.36 | -66.64 | -73.61 |
| 20Q1 (5) | 1.07 | -15.08 | 75.41 | -2.02 | 0 | -172.97 | -0.16 | 5.88 | 0.0 | -0.06 | -500.0 | 25.0 | -0.95 | -175.4 | -630.77 | 0.01 | 0 | 0 | 0 | -100.0 | -100.0 | 0.27 | 0 | 0 | 0.77 | 18.46 | 4.05 | 0.69 | 50.0 | -4.17 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 138.96 | -40.45 | 82.24 |
| 19Q4 (4) | 1.26 | 404.0 | 0.0 | 0 | -100.0 | 0.0 | -0.17 | 92.8 | 0.0 | -0.01 | -111.11 | 0.0 | 1.26 | -47.72 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | 300.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.65 | -32.29 | 0.0 | 0.46 | -42.5 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 233.33 | 721.33 | 0.0 |
| 19Q3 (3) | 0.25 | -86.7 | 0.0 | 2.16 | 162.79 | 0.0 | -2.36 | -1375.0 | 0.0 | 0.09 | 80.0 | 0.0 | 2.41 | 254.49 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.24 | 8.02 | 0.0 | 0.96 | -10.28 | 0.0 | 0.8 | -19.19 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 28.41 | -83.83 | 0.0 |
| 19Q2 (2) | 1.88 | 208.2 | 0.0 | -3.44 | -364.86 | 0.0 | -0.16 | 0.0 | 0.0 | 0.05 | 162.5 | 0.0 | -1.56 | -1100.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.22 | 0 | 0.0 | 1.07 | 44.59 | 0.0 | 0.99 | 37.5 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 175.70 | 130.43 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 76.25 | 0.0 | 0.0 |
