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) | 6.87 | 12.25 | -0.7 | 0 | -6.48 | 0 | 0 | 0 | 6.17 | 140.08 | 0.41 | -68.46 | -0.01 | 0 | 0.70 | -71.15 | 9.93 | 2.69 | 6.76 | 6.79 | 0.87 | 4.82 | 0.02 | 0.0 | 89.80 | 5.36 |
| 2022 (9) | 6.12 | -10.53 | -3.55 | 0 | -4.59 | 0 | -0.07 | 0 | 2.57 | -56.73 | 1.3 | 14.04 | -0.06 | 0 | 2.43 | 5.64 | 9.67 | 1.9 | 6.33 | 5.5 | 0.83 | 6.41 | 0.02 | 0.0 | 85.24 | -15.26 |
| 2021 (8) | 6.84 | 0.15 | -0.9 | 0 | -6.07 | 0 | 0.03 | 200.0 | 5.94 | 0 | 1.14 | 22.58 | -0.43 | 0 | 2.30 | 8.39 | 9.49 | 18.03 | 6.0 | 11.32 | 0.78 | 5.41 | 0.02 | 0.0 | 100.59 | -9.43 |
| 2020 (7) | 6.83 | 6.55 | -7.21 | 0 | -1.68 | 0 | 0.01 | -66.67 | -0.38 | 0 | 0.93 | -30.08 | 0.02 | -77.78 | 2.13 | -34.85 | 8.04 | 11.2 | 5.39 | 13.95 | 0.74 | 4.23 | 0.02 | 0.0 | 111.06 | -5.4 |
| 2019 (6) | 6.41 | 10.33 | -1.26 | 0 | -4.05 | 0 | 0.03 | 0 | 5.15 | 0.98 | 1.33 | 786.67 | 0.09 | 0 | 3.26 | 761.0 | 7.23 | 4.78 | 4.73 | 5.82 | 0.71 | 54.35 | 0.02 | 0.0 | 117.40 | 0.02 |
| 2018 (5) | 5.81 | 19.3 | -0.71 | 0 | -3.61 | 0 | 0 | 0 | 5.1 | 15.12 | 0.15 | -82.76 | -0.53 | 0 | 0.38 | -83.99 | 6.9 | 3.29 | 4.47 | -1.11 | 0.46 | 15.0 | 0.02 | -33.33 | 117.37 | 19.3 |
| 2017 (4) | 4.87 | -24.26 | -0.44 | 0 | -3.32 | 0 | 0.1 | 150.0 | 4.43 | -32.37 | 0.87 | -14.71 | -0.01 | 0 | 2.37 | -11.94 | 6.68 | 2.93 | 4.52 | 1.35 | 0.4 | 29.03 | 0.03 | 50.0 | 98.38 | -26.71 |
| 2016 (3) | 6.43 | 46.14 | 0.12 | 0 | -5.23 | 0 | 0.04 | 100.0 | 6.55 | 306.83 | 1.02 | -19.69 | 0.1 | 0 | 2.69 | -17.67 | 6.49 | 18.0 | 4.46 | 11.78 | 0.31 | 6.9 | 0.02 | 0.0 | 134.24 | 31.19 |
| 2015 (2) | 4.4 | 59.42 | -2.79 | 0 | 1.65 | 0 | 0.02 | 0 | 1.61 | 2200.0 | 1.27 | 5.83 | -0.21 | 0 | 3.27 | -5.22 | 5.5 | 18.53 | 3.99 | 24.69 | 0.29 | 20.83 | 0.02 | 0.0 | 102.33 | 28.28 |
| 2014 (1) | 2.76 | -13.21 | -2.69 | 0 | -1.66 | 0 | -0.2 | 0 | 0.07 | -95.24 | 1.2 | -16.08 | -0.13 | 0 | 3.45 | -51.07 | 4.64 | 27.12 | 3.2 | 13.88 | 0.24 | 100.0 | 0.02 | 0.0 | 79.77 | -26.0 |
| 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) | 2.33 | 150.54 | 72.59 | -0.04 | 93.22 | 88.24 | -0.5 | 81.13 | 74.36 | -0.02 | -200.0 | 66.67 | 2.29 | 573.53 | 126.73 | 0.03 | -57.14 | -93.75 | 0 | 0 | -100.0 | 0.19 | -58.98 | -93.9 | 2.47 | -3.52 | -9.19 | 1.64 | -7.87 | 3.14 | 0.22 | 0.0 | 4.76 | 0.01 | 0.0 | 0 | 124.60 | 169.29 | 66.13 |
| 23Q3 (19) | 0.93 | -1.06 | -65.68 | -0.59 | -353.85 | 67.93 | -2.65 | -211.76 | -184.95 | 0.02 | 150.0 | 0.0 | 0.34 | -58.02 | -60.92 | 0.07 | -72.0 | 250.0 | 0 | -100.0 | 100.0 | 0.46 | -74.44 | 210.98 | 2.56 | 2.4 | 9.4 | 1.78 | 5.33 | 11.95 | 0.22 | 0.0 | 15.79 | 0.01 | 0 | 0 | 46.27 | -5.99 | -69.61 |
| 23Q2 (18) | 0.94 | -64.66 | 476.0 | -0.13 | -285.71 | -160.0 | -0.85 | 65.86 | -507.14 | -0.04 | -233.33 | -100.0 | 0.81 | -70.33 | 370.0 | 0.25 | 316.67 | 257.14 | 0.11 | 191.67 | 1000.0 | 1.81 | 307.94 | 215.6 | 2.5 | 4.17 | 12.61 | 1.69 | 2.42 | 11.92 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | 49.21 | -65.59 | 438.6 |
| 23Q1 (17) | 2.66 | 97.04 | 15.65 | 0.07 | 120.59 | 105.3 | -2.49 | -27.69 | -58.6 | 0.03 | 150.0 | 400.0 | 2.73 | 170.3 | 178.57 | 0.06 | -87.5 | -91.89 | -0.12 | -180.0 | 20.0 | 0.44 | -85.75 | -92.66 | 2.4 | -11.76 | 0.42 | 1.65 | 3.77 | 0.61 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 143.01 | 90.68 | 15.03 |
| 22Q4 (16) | 1.35 | -50.18 | -40.53 | -0.34 | 81.52 | -115.11 | -1.95 | -109.68 | -5.41 | -0.06 | -400.0 | -700.0 | 1.01 | 16.09 | -77.65 | 0.48 | 2300.0 | 50.0 | 0.15 | 314.29 | 66.67 | 3.11 | 1992.43 | 39.32 | 2.72 | 16.24 | -4.23 | 1.59 | 0.0 | -12.15 | 0.21 | 10.53 | 10.53 | 0 | 0 | 0 | 75.00 | -50.74 | -33.92 |
| 22Q3 (15) | 2.71 | 1184.0 | 52.25 | -1.84 | -3580.0 | -228.57 | -0.93 | -564.29 | 42.24 | 0.02 | 200.0 | 0 | 0.87 | 390.0 | -28.69 | 0.02 | -71.43 | -94.74 | -0.07 | -800.0 | 63.16 | 0.15 | -74.06 | -95.19 | 2.34 | 5.41 | -0.43 | 1.59 | 5.3 | 9.66 | 0.19 | -9.52 | 0.0 | 0 | 0 | 0 | 152.25 | 1147.46 | 40.27 |
| 22Q2 (14) | -0.25 | -110.87 | -129.07 | -0.05 | 96.21 | 97.84 | -0.14 | 91.08 | 91.25 | -0.02 | -100.0 | 0 | -0.3 | -130.61 | 79.31 | 0.07 | -90.54 | -80.56 | 0.01 | 106.67 | 105.56 | 0.57 | -90.52 | -82.64 | 2.22 | -7.11 | 15.03 | 1.51 | -7.93 | 22.76 | 0.21 | 0.0 | 10.53 | 0 | 0 | 0 | -14.53 | -111.69 | -124.0 |
| 22Q1 (13) | 2.3 | 1.32 | 19.17 | -1.32 | -158.67 | -371.43 | -1.57 | 15.14 | -55.45 | -0.01 | -200.0 | -200.0 | 0.98 | -78.32 | -40.61 | 0.74 | 131.25 | 957.14 | -0.15 | -266.67 | 0.0 | 6.04 | 170.67 | 926.1 | 2.39 | -15.85 | 0.84 | 1.64 | -9.39 | 8.61 | 0.21 | 10.53 | 5.0 | 0 | 0 | -100.0 | 124.32 | 9.54 | 10.8 |
| 21Q4 (12) | 2.27 | 27.53 | -8.84 | 2.25 | 501.79 | 339.36 | -1.85 | -14.91 | -181.5 | 0.01 | 0 | 0 | 4.52 | 270.49 | 191.61 | 0.32 | -15.79 | -25.58 | 0.09 | 147.37 | -90.43 | 2.23 | -27.76 | -35.28 | 2.84 | 20.85 | 19.83 | 1.81 | 24.83 | 23.13 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 113.50 | 4.57 | -24.33 |
| 21Q3 (11) | 1.78 | 106.98 | 2.3 | -0.56 | 75.76 | 55.91 | -1.61 | -0.62 | 57.63 | 0 | 0 | 0 | 1.22 | 184.14 | 159.57 | 0.38 | 5.56 | 26.67 | -0.19 | -5.56 | 79.57 | 3.09 | -6.36 | 25.33 | 2.35 | 21.76 | -4.08 | 1.45 | 17.89 | -11.04 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 108.54 | 79.21 | 12.9 |
| 21Q2 (10) | 0.86 | -55.44 | -37.68 | -2.31 | -725.0 | 10.81 | -1.6 | -58.42 | -1900.0 | 0 | -100.0 | -100.0 | -1.45 | -187.88 | -19.83 | 0.36 | 414.29 | 100.0 | -0.18 | -20.0 | -1900.0 | 3.30 | 460.44 | 85.35 | 1.93 | -18.57 | 14.2 | 1.23 | -18.54 | 2.5 | 0.19 | -5.0 | 5.56 | 0 | -100.0 | 0 | 60.56 | -46.03 | -39.44 |
| 21Q1 (9) | 1.93 | -22.49 | 58.2 | -0.28 | 70.21 | 88.43 | -1.01 | -144.49 | -1342.86 | 0.01 | 0 | 0 | 1.65 | 6.45 | 237.5 | 0.07 | -83.72 | 133.33 | -0.15 | -115.96 | -1600.0 | 0.59 | -82.93 | 76.08 | 2.37 | 0.0 | 54.9 | 1.51 | 2.72 | 37.27 | 0.2 | 5.26 | 5.26 | 0.01 | 0 | 0 | 112.21 | -25.19 | 18.65 |
| 20Q4 (8) | 2.49 | 43.1 | 10.18 | -0.94 | 25.98 | -59.32 | 2.27 | 159.74 | 3342.86 | 0 | 0 | -100.0 | 1.55 | 229.79 | -7.19 | 0.43 | 43.33 | -18.87 | 0.94 | 201.08 | 0 | 3.45 | 39.89 | -28.42 | 2.37 | -3.27 | 17.33 | 1.47 | -9.82 | 18.55 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0 | 150.00 | 56.03 | -5.09 |
| 20Q3 (7) | 1.74 | 26.09 | 27.01 | -1.27 | 50.97 | -108.2 | -3.8 | -4650.0 | -0.26 | 0 | -100.0 | 0 | 0.47 | 138.84 | -38.16 | 0.3 | 66.67 | -54.55 | -0.93 | -9400.0 | -4750.0 | 2.46 | 38.48 | -61.86 | 2.45 | 44.97 | 35.36 | 1.63 | 35.83 | 39.32 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 96.13 | -3.87 | -5.27 |
| 20Q2 (6) | 1.38 | 13.11 | 72.5 | -2.59 | -7.02 | -6375.0 | -0.08 | -14.29 | 33.33 | 0.01 | 0 | 0 | -1.21 | -0.83 | -259.21 | 0.18 | 500.0 | 157.14 | 0.01 | 0.0 | -50.0 | 1.78 | 432.41 | 154.86 | 1.69 | 10.46 | -7.65 | 1.2 | 9.09 | -3.23 | 0.18 | -5.26 | 5.88 | 0 | 0 | 0 | 100.00 | 5.74 | 76.25 |
| 20Q1 (5) | 1.22 | -46.02 | -38.38 | -2.42 | -310.17 | -24100.0 | -0.07 | 0.0 | -16.67 | 0 | -100.0 | 0 | -1.2 | -171.86 | -160.91 | 0.03 | -94.34 | -57.14 | 0.01 | 0 | -80.0 | 0.33 | -93.06 | -54.66 | 1.53 | -24.26 | -1.92 | 1.1 | -11.29 | 1.85 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 94.57 | -40.16 | -39.82 |
| 19Q4 (4) | 2.26 | 64.96 | 0.0 | -0.59 | 3.28 | 0.0 | -0.07 | 98.15 | 0.0 | 0.04 | 0 | 0.0 | 1.67 | 119.74 | 0.0 | 0.53 | -19.7 | 0.0 | 0 | -100.0 | 0.0 | 4.81 | -25.46 | 0.0 | 2.02 | 11.6 | 0.0 | 1.24 | 5.98 | 0.0 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0.0 | 158.04 | 55.73 | 0.0 |
| 19Q3 (3) | 1.37 | 71.25 | 0.0 | -0.61 | -1425.0 | 0.0 | -3.79 | -3058.33 | 0.0 | 0 | 0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.66 | 842.86 | 0.0 | 0.02 | 0.0 | 0.0 | 6.46 | 825.33 | 0.0 | 1.81 | -1.09 | 0.0 | 1.17 | -5.65 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | 101.48 | 78.86 | 0.0 |
| 19Q2 (2) | 0.8 | -59.6 | 0.0 | -0.04 | -300.0 | 0.0 | -0.12 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.76 | -61.42 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | -60.0 | 0.0 | 0.70 | -5.28 | 0.0 | 1.83 | 17.31 | 0.0 | 1.24 | 14.81 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 56.74 | -63.89 | 0.0 |
| 19Q1 (1) | 1.98 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 157.14 | 0.0 | 0.0 |
