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) | 6.45 | 0.0 | -1.6 | 0 | -4.71 | 0 | -0.04 | 0 | 4.85 | 0 | 2.75 | -71.47 | 0 | 0 | 5.40 | -76.77 | 6.12 | -13.92 | 5.27 | -9.29 | 1.58 | 3.95 | 0.17 | 0.0 | 91.88 | 6.84 |
| 2022 (9) | 6.45 | 686.59 | -10.7 | 0 | 4.75 | 320.35 | 0.04 | 0 | -4.25 | 0 | 9.64 | 253.11 | -0.15 | 0 | 23.23 | 220.77 | 7.11 | 109.73 | 5.81 | 121.76 | 1.52 | 0.0 | 0.17 | 6.25 | 86.00 | 350.98 |
| 2021 (8) | 0.82 | -90.14 | -2.93 | 0 | 1.13 | 0 | -0.07 | 0 | -2.11 | 0 | 2.73 | -58.26 | -0.06 | 0 | 7.24 | -49.83 | 3.39 | -24.16 | 2.62 | -33.16 | 1.52 | -21.65 | 0.16 | 33.33 | 19.07 | -86.29 |
| 2020 (7) | 8.32 | 216.35 | -6.2 | 0 | -1.25 | 0 | -0.01 | 0 | 2.12 | -46.46 | 6.54 | 2872.73 | -0.18 | 0 | 14.44 | 2349.05 | 4.47 | 473.08 | 3.92 | 752.17 | 1.94 | -18.83 | 0.12 | 0.0 | 139.13 | 57.12 |
| 2019 (6) | 2.63 | 246.05 | 1.33 | 0 | -3.61 | 0 | 0.05 | 0 | 3.96 | 0 | 0.22 | -95.3 | -0.14 | 0 | 0.59 | -95.8 | 0.78 | 0 | 0.46 | 0 | 2.39 | 0.0 | 0.12 | 33.33 | 88.55 | -17.27 |
| 2018 (5) | 0.76 | -6.17 | -5.3 | 0 | 4.01 | 0 | -0.08 | 0 | -4.54 | 0 | 4.68 | 1131.58 | -0.4 | 0 | 14.05 | 1169.66 | -1.55 | 0 | -1.77 | 0 | 2.39 | -11.15 | 0.09 | 0.0 | 107.04 | 133.91 |
| 2017 (4) | 0.81 | -67.07 | 2.5 | 0 | -2.92 | 0 | -0.11 | 0 | 3.31 | 0 | 0.38 | 0.0 | 0.28 | 0 | 1.11 | 23.79 | -1.0 | 0 | -1.01 | 0 | 2.69 | -8.19 | 0.09 | -10.0 | 45.76 | 14.96 |
| 2016 (3) | 2.46 | -75.83 | -2.61 | 0 | 0.08 | 0 | -0.34 | 0 | -0.15 | 0 | 0.38 | -81.9 | -0.39 | 0 | 0.89 | -78.63 | 4.26 | -31.73 | 3.15 | -32.98 | 2.93 | -14.58 | 0.1 | -61.54 | 39.81 | -67.19 |
| 2015 (2) | 10.18 | 22.5 | -1.35 | 0 | -9.25 | 0 | -0.52 | 0 | 8.83 | 39.94 | 2.1 | 8.81 | -0.03 | 0 | 4.18 | 10.0 | 6.24 | 31.65 | 4.7 | 23.68 | 3.43 | 4.89 | 0.26 | -54.39 | 121.33 | 11.55 |
| 2014 (1) | 8.31 | 33.82 | -2.0 | 0 | -5.89 | 0 | -0.27 | 0 | 6.31 | 20.42 | 1.93 | 129.76 | -0.72 | 0 | 3.80 | 120.44 | 4.74 | 74.91 | 3.8 | 112.29 | 3.27 | -4.39 | 0.57 | 18.75 | 108.77 | -0.34 |
| 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 | 10.53 | 145.0 | -0.62 | -369.57 | 74.06 | -0.87 | 19.44 | -8600.0 | -0.05 | -600.0 | -400.0 | 0.85 | -45.51 | 147.49 | 1.08 | 140.0 | -47.83 | 0 | 0 | 0 | 7.69 | 117.79 | -55.33 | 1.05 | -37.87 | -66.77 | 0.59 | -68.95 | -78.62 | 0.41 | 5.13 | 7.89 | 0.03 | -25.0 | -40.0 | 142.72 | 150.03 | 658.79 |
| 23Q3 (19) | 1.33 | -39.82 | -23.56 | 0.23 | 128.4 | 111.56 | -1.08 | 39.33 | -151.92 | 0.01 | 200.0 | 200.0 | 1.56 | 11.43 | 724.0 | 0.45 | -34.78 | -84.1 | 0 | 0 | 0 | 3.53 | -32.38 | -86.74 | 1.69 | -12.44 | 14.97 | 1.9 | 25.0 | 42.86 | 0.39 | 0.0 | 2.63 | 0.04 | 0.0 | -20.0 | 57.08 | -49.63 | -42.26 |
| 23Q2 (18) | 2.21 | 52.41 | 333.33 | -0.81 | -107.69 | 85.79 | -1.78 | -81.63 | -133.78 | -0.01 | -200.0 | 0 | 1.4 | 32.08 | 126.97 | 0.69 | 30.19 | -84.14 | 0 | 0 | 100.0 | 5.22 | 7.64 | -87.98 | 1.93 | 33.1 | 19.14 | 1.52 | 19.69 | 29.91 | 0.39 | 0.0 | 2.63 | 0.04 | -20.0 | 33.33 | 113.33 | 33.66 | 251.11 |
| 23Q1 (17) | 1.45 | 141.67 | -59.72 | -0.39 | 83.68 | 36.07 | -0.98 | -9700.0 | 62.16 | 0.01 | 200.0 | -83.33 | 1.06 | 159.22 | -64.55 | 0.53 | -74.4 | 35.9 | 0 | 0 | 100.0 | 4.85 | -71.82 | 9.54 | 1.45 | -54.11 | 68.6 | 1.27 | -53.99 | 130.91 | 0.39 | 2.63 | 5.41 | 0.05 | 0.0 | 25.0 | 84.80 | 350.83 | -77.39 |
| 22Q4 (16) | 0.6 | -65.52 | 134.09 | -2.39 | -20.1 | -512.82 | -0.01 | -100.48 | -100.88 | -0.01 | 0.0 | 66.67 | -1.79 | -616.0 | 16.74 | 2.07 | -26.86 | 213.64 | 0 | 0 | -100.0 | 17.21 | -35.37 | 125.26 | 3.16 | 114.97 | 184.68 | 2.76 | 107.52 | 196.77 | 0.38 | 0.0 | 2.7 | 0.05 | 0.0 | 25.0 | 18.81 | -80.98 | 114.32 |
| 22Q3 (15) | 1.74 | 241.18 | 200.0 | -1.99 | 65.09 | -161.84 | 2.08 | -60.53 | 530.3 | -0.01 | 0 | 66.67 | -0.25 | 95.18 | -38.89 | 2.83 | -34.94 | 644.74 | 0 | 100.0 | 100.0 | 26.62 | -38.68 | 482.2 | 1.47 | -9.26 | 200.0 | 1.33 | 13.68 | 280.0 | 0.38 | 0.0 | 2.7 | 0.05 | 66.67 | 0.0 | 98.86 | 206.28 | 31.25 |
| 22Q2 (14) | 0.51 | -85.83 | -69.64 | -5.7 | -834.43 | -506.38 | 5.27 | 303.47 | 1605.71 | 0 | -100.0 | 100.0 | -5.19 | -273.58 | -801.35 | 4.35 | 1015.38 | 232.06 | -0.06 | 33.33 | -166.67 | 43.41 | 880.69 | 240.68 | 1.62 | 88.37 | 58.82 | 1.17 | 112.73 | 46.25 | 0.38 | 2.7 | -2.56 | 0.03 | -25.0 | -25.0 | 32.28 | -91.39 | -76.37 |
| 22Q1 (13) | 3.6 | 304.55 | 1025.0 | -0.61 | -56.41 | 27.38 | -2.59 | -327.19 | -26000.0 | 0.06 | 300.0 | 500.0 | 2.99 | 239.07 | 675.0 | 0.39 | -40.91 | 5.41 | -0.09 | -325.0 | 40.0 | 4.43 | -42.05 | 25.15 | 0.86 | -22.52 | 11.69 | 0.55 | -40.86 | 1.85 | 0.37 | 0.0 | -7.5 | 0.04 | 0.0 | 0.0 | 375.00 | 385.51 | 1048.44 |
| 21Q4 (12) | -1.76 | -403.45 | -167.18 | -0.39 | 48.68 | 82.59 | 1.14 | 245.45 | 612.5 | -0.03 | 0.0 | -200.0 | -2.15 | -1094.44 | -665.79 | 0.66 | 73.68 | -65.98 | 0.04 | 200.0 | 233.33 | 7.64 | 67.05 | -53.85 | 1.11 | 126.53 | 65.67 | 0.93 | 165.71 | 43.08 | 0.37 | 0.0 | -24.49 | 0.04 | -20.0 | 33.33 | -131.34 | -274.37 | -158.65 |
| 21Q3 (11) | 0.58 | -65.48 | -72.64 | -0.76 | 19.15 | 60.42 | 0.33 | 194.29 | 162.26 | -0.03 | -200.0 | 0 | -0.18 | -124.32 | -190.0 | 0.38 | -70.99 | -78.53 | -0.04 | -144.44 | 55.56 | 4.57 | -64.12 | -70.75 | 0.49 | -51.96 | -59.84 | 0.35 | -56.25 | -64.65 | 0.37 | -5.13 | -17.78 | 0.05 | 25.0 | 66.67 | 75.32 | -44.85 | -47.77 |
| 21Q2 (10) | 1.68 | 425.0 | -37.31 | -0.94 | -11.9 | 48.35 | -0.35 | -3600.0 | 28.57 | -0.01 | -200.0 | -200.0 | 0.74 | 242.31 | -13.95 | 1.31 | 254.05 | 6450.0 | 0.09 | 160.0 | 103.9 | 12.74 | 260.25 | 7048.93 | 1.02 | 32.47 | -31.08 | 0.8 | 48.15 | -40.74 | 0.39 | -2.5 | -18.75 | 0.04 | 0.0 | 33.33 | 136.59 | 318.29 | -5.21 |
| 21Q1 (9) | 0.32 | -87.79 | -64.04 | -0.84 | 62.5 | -281.82 | 0.01 | -93.75 | 102.63 | 0.01 | 200.0 | 200.0 | -0.52 | -236.84 | -177.61 | 0.37 | -80.93 | 640.0 | -0.15 | -400.0 | 71.15 | 3.54 | -78.63 | 681.74 | 0.77 | 14.93 | -30.0 | 0.54 | -16.92 | -42.55 | 0.4 | -18.37 | -24.53 | 0.04 | 33.33 | 33.33 | 32.65 | -85.42 | -44.97 |
| 20Q4 (8) | 2.62 | 23.58 | 66.88 | -2.24 | -16.67 | -2140.0 | 0.16 | 130.19 | 112.12 | -0.01 | 0 | -125.0 | 0.38 | 90.0 | -74.15 | 1.94 | 9.6 | 19300.0 | -0.03 | 66.67 | 75.0 | 16.55 | 5.86 | 17644.71 | 0.67 | -45.08 | 15.52 | 0.65 | -34.34 | 38.3 | 0.49 | 8.89 | -5.77 | 0.03 | 0.0 | 0.0 | 223.93 | 55.27 | 45.48 |
| 20Q3 (7) | 2.12 | -20.9 | 30.86 | -1.92 | -5.49 | -1166.67 | -0.53 | -8.16 | 64.19 | 0 | -100.0 | 100.0 | 0.2 | -76.74 | -88.89 | 1.77 | 8750.0 | 5800.0 | -0.09 | 96.1 | -200.0 | 15.64 | 8671.82 | 4721.11 | 1.22 | -17.57 | 281.25 | 0.99 | -26.67 | 560.0 | 0.45 | -6.25 | -15.09 | 0.03 | 0.0 | 0.0 | 144.22 | 0.09 | -36.79 |
| 20Q2 (6) | 2.68 | 201.12 | 1216.67 | -1.82 | -727.27 | -287.63 | -0.49 | -28.95 | 33.78 | 0.01 | 200.0 | -83.33 | 0.86 | 28.36 | 17.81 | 0.02 | -60.0 | -83.33 | -2.31 | -344.23 | -896.55 | 0.18 | -60.61 | -86.62 | 1.48 | 34.55 | 886.67 | 1.35 | 43.62 | 864.29 | 0.48 | -9.43 | -25.0 | 0.03 | 0.0 | -25.0 | 144.09 | 142.84 | 592.29 |
| 20Q1 (5) | 0.89 | -43.31 | 378.12 | -0.22 | -120.0 | -178.57 | -0.38 | 71.21 | -442.86 | -0.01 | -125.0 | 75.0 | 0.67 | -54.42 | 1775.0 | 0.05 | 400.0 | -16.67 | -0.52 | -333.33 | -85.71 | 0.45 | 385.07 | -37.1 | 1.1 | 89.66 | 523.08 | 0.94 | 100.0 | 413.33 | 0.53 | 1.92 | -23.19 | 0.03 | 0.0 | 50.0 | 59.33 | -61.45 | 176.02 |
| 19Q4 (4) | 1.57 | -3.09 | 0.0 | -0.1 | -155.56 | 0.0 | -1.32 | 10.81 | 0.0 | 0.04 | 500.0 | 0.0 | 1.47 | -18.33 | 0.0 | 0.01 | -66.67 | 0.0 | -0.12 | -300.0 | 0.0 | 0.09 | -71.24 | 0.0 | 0.58 | 81.25 | 0.0 | 0.47 | 213.33 | 0.0 | 0.52 | -1.89 | 0.0 | 0.03 | 0.0 | 0.0 | 153.92 | -32.54 | 0.0 |
| 19Q3 (3) | 1.62 | 775.0 | 0.0 | 0.18 | -81.44 | 0.0 | -1.48 | -100.0 | 0.0 | -0.01 | -116.67 | 0.0 | 1.8 | 146.58 | 0.0 | 0.03 | -75.0 | 0.0 | -0.03 | -110.34 | 0.0 | 0.32 | -75.65 | 0.0 | 0.32 | 113.33 | 0.0 | 0.15 | 7.14 | 0.0 | 0.53 | -17.19 | 0.0 | 0.03 | -25.0 | 0.0 | 228.17 | 879.58 | 0.0 |
| 19Q2 (2) | -0.24 | 25.0 | 0.0 | 0.97 | 246.43 | 0.0 | -0.74 | -957.14 | 0.0 | 0.06 | 250.0 | 0.0 | 0.73 | 1925.0 | 0.0 | 0.12 | 100.0 | 0.0 | 0.29 | 203.57 | 0.0 | 1.33 | 85.13 | 0.0 | 0.15 | 157.69 | 0.0 | 0.14 | 146.67 | 0.0 | 0.64 | -7.25 | 0.0 | 0.04 | 100.0 | 0.0 | -29.27 | 62.5 | 0.0 |
| 19Q1 (1) | -0.32 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -78.05 | 0.0 | 0.0 |
