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) | 8.27 | -19.55 | -5.42 | 0 | -5.98 | 0 | -0.02 | 0 | 2.85 | -54.25 | 8.03 | 147.84 | -0.06 | 0 | 13.40 | 136.72 | 0.65 | -46.28 | 1.67 | 28.46 | 7.21 | -1.23 | 0.04 | -33.33 | 92.71 | -21.9 |
| 2022 (9) | 10.28 | 37.07 | -4.05 | 0 | -5.92 | 0 | -0.1 | 0 | 6.23 | 432.48 | 3.24 | 80.0 | -0.04 | 0 | 5.66 | 58.27 | 1.21 | 0 | 1.3 | 31.31 | 7.3 | 2.82 | 0.06 | -25.0 | 118.71 | 29.31 |
| 2021 (8) | 7.5 | -15.82 | -6.33 | 0 | -5.7 | 0 | -0.31 | 0 | 1.17 | -63.66 | 1.8 | -10.89 | -0.06 | 0 | 3.58 | -5.44 | -0.08 | 0 | 0.99 | -38.12 | 7.1 | 1.0 | 0.08 | 0.0 | 91.80 | -10.26 |
| 2020 (7) | 8.91 | 13.5 | -5.69 | 0 | -5.84 | 0 | -0.27 | 0 | 3.22 | -45.52 | 2.02 | 36.49 | -0.29 | 0 | 3.78 | 40.11 | 1.27 | -27.01 | 1.6 | -1.23 | 7.03 | 2.48 | 0.08 | -27.27 | 102.30 | 11.94 |
| 2019 (6) | 7.85 | 103.37 | -1.94 | 0 | -5.72 | 0 | 0.05 | 0 | 5.91 | 556.67 | 1.48 | -44.36 | 0.05 | 0 | 2.70 | -46.71 | 1.74 | 3.57 | 1.62 | 14.89 | 6.86 | 294.25 | 0.11 | -15.38 | 91.39 | -22.35 |
| 2018 (5) | 3.86 | -2.53 | -2.96 | 0 | -1.14 | 0 | 0 | 0 | 0.9 | 21.62 | 2.66 | 14.66 | -0.04 | 0 | 5.06 | 7.39 | 1.68 | -7.18 | 1.41 | -16.57 | 1.74 | 8.07 | 0.13 | 0.0 | 117.68 | 1.93 |
| 2017 (4) | 3.96 | -6.16 | -3.22 | 0 | -0.61 | 0 | 0 | 0 | 0.74 | -66.96 | 2.32 | 68.12 | 0.01 | 0.0 | 4.72 | 59.4 | 1.81 | 0.0 | 1.69 | -2.87 | 1.61 | -9.55 | 0.13 | 44.44 | 115.45 | -1.24 |
| 2016 (3) | 4.22 | 6.84 | -1.98 | 0 | -1.01 | 0 | 0 | 0 | 2.24 | -18.55 | 1.38 | 84.0 | 0.01 | 0 | 2.96 | 74.57 | 1.81 | 33.09 | 1.74 | 32.82 | 1.78 | -9.64 | 0.09 | 50.0 | 116.90 | -1.16 |
| 2015 (2) | 3.95 | 8.82 | -1.2 | 0 | -0.41 | 0 | 0.05 | 0 | 2.75 | -11.86 | 0.75 | -13.79 | 0 | 0 | 1.69 | -17.14 | 1.36 | 172.0 | 1.31 | 40.86 | 1.97 | -14.35 | 0.06 | -33.33 | 118.26 | 8.16 |
| 2014 (1) | 3.63 | 48.77 | -0.51 | 0 | -0.49 | 0 | -0.03 | 0 | 3.12 | 0 | 0.87 | -40.0 | -0.2 | 0 | 2.05 | -39.27 | 0.5 | 92.31 | 0.93 | 17.72 | 2.3 | -6.5 | 0.09 | 0.0 | 109.34 | 49.67 |
| 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) | 1.82 | -48.3 | -48.15 | -1.19 | 5.56 | -6050.0 | -1.28 | 3.03 | -0.79 | 0 | 0 | 100.0 | 0.63 | -72.12 | -82.15 | 1.57 | -11.3 | 256.82 | -0.08 | -900.0 | -60.0 | 10.71 | -3.43 | 254.14 | 0 | -100.0 | -100.0 | 0.19 | -67.8 | -34.48 | 1.82 | 1.11 | 0.55 | 0.01 | 0.0 | -50.0 | 90.10 | -38.57 | -45.58 |
| 23Q3 (19) | 3.52 | 29.41 | 13.92 | -1.26 | -270.59 | -110.0 | -1.32 | 37.44 | -3.94 | 0 | 0 | 100.0 | 2.26 | -5.04 | -9.24 | 1.77 | -29.76 | 210.53 | 0.01 | -66.67 | 0.0 | 11.09 | -34.07 | 196.71 | 0.42 | 121.05 | -19.23 | 0.59 | 7.27 | -7.81 | 1.8 | 0.0 | 0.56 | 0.01 | 0.0 | 0.0 | 146.67 | 27.25 | 15.81 |
| 23Q2 (18) | 2.72 | 1195.24 | -4.56 | -0.34 | 87.07 | 78.48 | -2.11 | -64.84 | -3.43 | 0 | 100.0 | 100.0 | 2.38 | 198.35 | 87.4 | 2.52 | 16.13 | 82.61 | 0.03 | 400.0 | 0 | 16.82 | 11.17 | 71.64 | 0.19 | 375.0 | -36.67 | 0.55 | 61.76 | 139.13 | 1.8 | 0.0 | -2.17 | 0.01 | 0.0 | -50.0 | 115.25 | 1079.98 | -15.48 |
| 23Q1 (17) | 0.21 | -94.02 | -74.7 | -2.63 | -13250.0 | -39.15 | -1.28 | -0.79 | 3.76 | -0.01 | 50.0 | 0.0 | -2.42 | -168.56 | -128.3 | 2.17 | 393.18 | 155.29 | -0.01 | 80.0 | 0 | 15.13 | 400.4 | 138.2 | 0.04 | -83.33 | -75.0 | 0.34 | 17.24 | 161.54 | 1.8 | -0.55 | -3.23 | 0.01 | -50.0 | -50.0 | 9.77 | -94.1 | -76.35 |
| 22Q4 (16) | 3.51 | 13.59 | 31.46 | 0.02 | 103.33 | 102.44 | -1.27 | 0.0 | 42.01 | -0.02 | 50.0 | 77.78 | 3.53 | 41.77 | 90.81 | 0.44 | -22.81 | 100.0 | -0.05 | -600.0 | -183.33 | 3.02 | -19.09 | 83.64 | 0.24 | -53.85 | 500.0 | 0.29 | -54.69 | -54.69 | 1.81 | 1.12 | -1.09 | 0.02 | 100.0 | 0.0 | 165.57 | 30.74 | 54.4 |
| 22Q3 (15) | 3.09 | 8.42 | 36.73 | -0.6 | 62.03 | 64.5 | -1.27 | 37.75 | -30.93 | -0.04 | -33.33 | 80.0 | 2.49 | 96.06 | 336.84 | 0.57 | -58.7 | -12.31 | 0.01 | 0 | 114.29 | 3.74 | -61.86 | -29.56 | 0.52 | 73.33 | 2700.0 | 0.64 | 178.26 | 357.14 | 1.79 | -2.72 | 1.7 | 0.01 | -50.0 | -50.0 | 126.64 | -7.13 | 7.59 |
| 22Q2 (14) | 2.85 | 243.37 | 119.23 | -1.58 | 16.4 | -77.53 | -2.04 | -53.38 | -64.52 | -0.03 | -200.0 | 0 | 1.27 | 219.81 | 209.76 | 1.38 | 62.35 | 160.38 | 0 | 0 | 100.0 | 9.80 | 54.28 | 119.88 | 0.3 | 87.5 | 287.5 | 0.23 | 76.92 | 0 | 1.84 | -1.08 | 5.14 | 0.02 | 0.0 | 0.0 | 136.36 | 230.23 | 85.66 |
| 22Q1 (13) | 0.83 | -68.91 | -33.6 | -1.89 | -130.49 | 35.71 | -1.33 | 39.27 | -3.1 | -0.01 | 88.89 | 50.0 | -1.06 | -157.3 | 37.28 | 0.85 | 286.36 | 117.95 | 0 | -100.0 | 100.0 | 6.35 | 285.79 | 109.32 | 0.16 | 366.67 | -5.88 | 0.13 | -79.69 | -38.1 | 1.86 | 1.64 | 6.29 | 0.02 | 0.0 | 0.0 | 41.29 | -61.49 | -34.59 |
| 21Q4 (12) | 2.67 | 18.14 | 15.09 | -0.82 | 51.48 | 24.07 | -2.19 | -125.77 | -75.2 | -0.09 | 55.0 | -200.0 | 1.85 | 224.56 | 49.19 | 0.22 | -66.15 | -42.11 | 0.06 | 185.71 | 121.43 | 1.65 | -68.97 | -42.63 | -0.06 | -200.0 | -137.5 | 0.64 | 357.14 | 72.97 | 1.83 | 3.98 | 5.17 | 0.02 | 0.0 | 0.0 | 107.23 | -8.9 | -1.55 |
| 21Q3 (11) | 2.26 | 73.85 | -20.42 | -1.69 | -89.89 | -252.08 | -0.97 | 21.77 | 55.09 | -0.2 | 0 | -185.71 | 0.57 | 39.02 | -75.85 | 0.65 | 22.64 | 140.74 | -0.07 | -133.33 | -450.0 | 5.31 | 19.04 | 186.33 | -0.02 | 87.5 | -103.33 | 0.14 | 0 | -80.28 | 1.76 | 0.57 | 0.0 | 0.02 | 0.0 | 0.0 | 117.71 | 60.26 | 3.2 |
| 21Q2 (10) | 1.3 | 4.0 | -52.9 | -0.89 | 69.73 | -15.58 | -1.24 | 3.88 | -7.83 | 0 | 100.0 | 100.0 | 0.41 | 124.26 | -79.4 | 0.53 | 35.9 | -28.38 | -0.03 | -50.0 | -120.0 | 4.46 | 46.87 | -22.9 | -0.16 | -194.12 | -157.14 | 0 | -100.0 | -100.0 | 1.75 | 0.0 | -1.13 | 0.02 | 0.0 | 0.0 | 73.45 | 16.34 | -39.59 |
| 21Q1 (9) | 1.25 | -46.12 | 26.26 | -2.94 | -172.22 | 12.5 | -1.29 | -3.2 | -0.78 | -0.02 | 33.33 | 0 | -1.69 | -236.29 | 28.69 | 0.39 | 2.63 | -38.1 | -0.02 | 92.86 | 88.89 | 3.04 | 5.75 | -38.29 | 0.17 | 6.25 | -29.17 | 0.21 | -43.24 | 425.0 | 1.75 | 0.57 | -1.13 | 0.02 | 0.0 | 0.0 | 63.13 | -42.04 | 16.7 |
| 20Q4 (8) | 2.32 | -18.31 | 293.22 | -1.08 | -125.0 | -140.0 | -1.25 | 42.13 | 1.57 | -0.03 | 57.14 | -160.0 | 1.24 | -47.46 | 785.71 | 0.38 | 40.74 | -33.33 | -0.28 | -1500.0 | -500.0 | 2.87 | 54.88 | -31.52 | 0.16 | -73.33 | -38.46 | 0.37 | -47.89 | 76.19 | 1.74 | -1.14 | -0.57 | 0.02 | 0.0 | 0.0 | 108.92 | -4.5 | 265.53 |
| 20Q3 (7) | 2.84 | 2.9 | -14.2 | -0.48 | 37.66 | 12.73 | -2.16 | -87.83 | 3.14 | -0.07 | 58.82 | 0 | 2.36 | 18.59 | -14.49 | 0.27 | -63.51 | -15.62 | 0.02 | -86.67 | 140.0 | 1.85 | -67.95 | -16.26 | 0.6 | 114.29 | -4.76 | 0.71 | 47.92 | 4.41 | 1.76 | -0.56 | 2.33 | 0.02 | 0.0 | -33.33 | 114.06 | -6.19 | -16.27 |
| 20Q2 (6) | 2.76 | 178.79 | 7.81 | -0.77 | 77.08 | -24.19 | -1.15 | 10.16 | 5.74 | -0.17 | 0 | -112.5 | 1.99 | 183.97 | 2.58 | 0.74 | 17.46 | 131.25 | 0.15 | 183.33 | 1600.0 | 5.78 | 17.55 | 148.77 | 0.28 | 16.67 | -50.88 | 0.48 | 1100.0 | 6.67 | 1.77 | 0.0 | 3.51 | 0.02 | 0.0 | -33.33 | 121.59 | 124.75 | 4.01 |
| 20Q1 (5) | 0.99 | 67.8 | -28.78 | -3.36 | -646.67 | -950.0 | -1.28 | -0.79 | -28.0 | 0 | -100.0 | -100.0 | -2.37 | -1792.86 | -321.5 | 0.63 | 10.53 | 125.0 | -0.18 | -357.14 | -550.0 | 4.92 | 17.34 | 128.69 | 0.24 | -7.69 | -14.29 | 0.04 | -80.95 | -85.71 | 1.77 | 1.14 | 5.36 | 0.02 | 0.0 | -33.33 | 54.10 | 81.55 | -22.55 |
| 19Q4 (4) | 0.59 | -82.18 | 0.0 | -0.45 | 18.18 | 0.0 | -1.27 | 43.05 | 0.0 | 0.05 | 0 | 0.0 | 0.14 | -94.93 | 0.0 | 0.57 | 78.12 | 0.0 | 0.07 | 240.0 | 0.0 | 4.19 | 89.39 | 0.0 | 0.26 | -58.73 | 0.0 | 0.21 | -69.12 | 0.0 | 1.75 | 1.74 | 0.0 | 0.02 | -33.33 | 0.0 | 29.80 | -78.12 | 0.0 |
| 19Q3 (3) | 3.31 | 29.3 | 0.0 | -0.55 | 11.29 | 0.0 | -2.23 | -82.79 | 0.0 | 0 | 100.0 | 0.0 | 2.76 | 42.27 | 0.0 | 0.32 | 0.0 | 0.0 | -0.05 | -400.0 | 0.0 | 2.21 | -4.77 | 0.0 | 0.63 | 10.53 | 0.0 | 0.68 | 51.11 | 0.0 | 1.72 | 0.58 | 0.0 | 0.03 | 0.0 | 0.0 | 136.21 | 16.53 | 0.0 |
| 19Q2 (2) | 2.56 | 84.17 | 0.0 | -0.62 | -93.75 | 0.0 | -1.22 | -22.0 | 0.0 | -0.08 | -200.0 | 0.0 | 1.94 | 81.31 | 0.0 | 0.32 | 14.29 | 0.0 | -0.01 | -125.0 | 0.0 | 2.32 | 8.06 | 0.0 | 0.57 | 103.57 | 0.0 | 0.45 | 60.71 | 0.0 | 1.71 | 1.79 | 0.0 | 0.03 | 0.0 | 0.0 | 116.89 | 67.35 | 0.0 |
| 19Q1 (1) | 1.39 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -1.0 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 69.85 | 0.0 | 0.0 |
