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) | 5.88 | 20.74 | -1.78 | 0 | -4.79 | 0 | -0.05 | 0 | 4.1 | -20.08 | 0.25 | 127.27 | -0.2 | 0 | 0.99 | 175.15 | 2.92 | -17.98 | 2.3 | -23.33 | 0.88 | 3.53 | 0.1 | 0.0 | 179.27 | 45.4 |
| 2022 (9) | 4.87 | 2463.16 | 0.26 | -13.33 | -4.25 | 0 | -0.06 | 0 | 5.13 | 946.94 | 0.11 | -31.25 | -0.08 | 0 | 0.36 | -37.57 | 3.56 | 0.56 | 3.0 | 0.67 | 0.85 | 3.66 | 0.1 | -33.33 | 123.29 | 2463.16 |
| 2021 (8) | 0.19 | -95.87 | 0.3 | 0 | 0.48 | 0 | 0.03 | 0 | 0.49 | -85.63 | 0.16 | -30.43 | -0.07 | 0 | 0.58 | -33.0 | 3.54 | -10.15 | 2.98 | -4.18 | 0.82 | -7.87 | 0.15 | -25.0 | 4.81 | -95.61 |
| 2020 (7) | 4.6 | 51.82 | -1.19 | 0 | -2.75 | 0 | -0.03 | 0 | 3.41 | 204.46 | 0.23 | -85.06 | -0.11 | 0 | 0.86 | -83.06 | 3.94 | 9.44 | 3.11 | 10.68 | 0.89 | 30.88 | 0.2 | 0.0 | 109.52 | 33.38 |
| 2019 (6) | 3.03 | 100.66 | -1.91 | 0 | -2.7 | 0 | -0.06 | 0 | 1.12 | 0 | 1.54 | -64.68 | -0.19 | 0 | 5.10 | -66.07 | 3.6 | 65.14 | 2.81 | 86.09 | 0.68 | 36.0 | 0.2 | -4.76 | 82.11 | 20.72 |
| 2018 (5) | 1.51 | -56.23 | -4.57 | 0 | 5.13 | 0 | 0.1 | 100.0 | -3.06 | 0 | 4.36 | 66.41 | -0.16 | 0 | 15.02 | 58.38 | 2.18 | -37.36 | 1.51 | -11.7 | 0.5 | 47.06 | 0.21 | -58.0 | 68.02 | -49.73 |
| 2017 (4) | 3.45 | -34.91 | -2.96 | 0 | -2.57 | 0 | 0.05 | 0 | 0.49 | -90.02 | 2.62 | 907.69 | -0.4 | 0 | 9.49 | 979.57 | 3.48 | -40.41 | 1.71 | -62.58 | 0.34 | -33.33 | 0.5 | -5.66 | 135.29 | 43.21 |
| 2016 (3) | 5.3 | -9.4 | -0.39 | 0 | -4.83 | 0 | -0.03 | 0 | 4.91 | 7.21 | 0.26 | 8.33 | -0.63 | 0 | 0.88 | 19.32 | 5.84 | -15.24 | 4.57 | -12.45 | 0.51 | -27.14 | 0.53 | 1.92 | 94.47 | 4.0 |
| 2015 (2) | 5.85 | 0 | -1.27 | 0 | -5.08 | 0 | 0.06 | 0 | 4.58 | 0 | 0.24 | 0 | -0.55 | 0 | 0.74 | 0 | 6.89 | 0 | 5.22 | 0 | 0.7 | 0 | 0.52 | 0 | 90.84 | 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) | 0.71 | -69.92 | 7.58 | -1.48 | -230.97 | -2366.67 | 0.39 | 112.83 | 143.82 | -0.01 | 0 | -150.0 | -0.77 | -122.06 | -228.33 | 0.08 | 100.0 | 166.67 | -0.07 | -16.67 | -133.33 | 1.26 | 102.2 | 205.18 | 0.66 | 8.2 | -38.32 | 0.53 | 8.16 | -25.35 | 0.22 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 91.03 | -71.84 | 31.02 |
| 23Q3 (19) | 2.36 | 1.72 | 36.42 | 1.13 | 276.67 | -23.65 | -3.04 | -322.22 | 18.5 | 0 | 0 | 100.0 | 3.49 | 33.21 | 8.72 | 0.04 | -55.56 | 100.0 | -0.06 | -50.0 | -200.0 | 0.62 | -58.18 | 114.6 | 0.61 | -11.59 | -10.29 | 0.49 | -16.95 | -30.99 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 323.29 | 15.66 | 77.53 |
| 23Q2 (18) | 2.32 | 373.47 | 62.24 | 0.3 | 117.34 | 152.63 | -0.72 | 49.3 | -201.41 | 0 | 100.0 | 100.0 | 2.62 | 311.29 | 204.65 | 0.09 | 125.0 | 200.0 | -0.04 | -33.33 | -300.0 | 1.49 | 133.91 | 319.8 | 0.69 | -28.12 | -25.0 | 0.59 | -15.71 | -28.92 | 0.22 | 0.0 | 4.76 | 0.02 | 0.0 | -33.33 | 279.52 | 436.22 | 109.15 |
| 23Q1 (17) | 0.49 | -25.76 | -53.77 | -1.73 | -2783.33 | -188.33 | -1.42 | -59.55 | -317.65 | -0.04 | -300.0 | 33.33 | -1.24 | -306.67 | -369.57 | 0.04 | 33.33 | 33.33 | -0.03 | 0.0 | -50.0 | 0.63 | 54.29 | 64.66 | 0.96 | -10.28 | 7.87 | 0.7 | -1.41 | -6.67 | 0.22 | 0.0 | 4.76 | 0.02 | 0.0 | -33.33 | 52.13 | -24.97 | -51.31 |
| 22Q4 (16) | 0.66 | -61.85 | 288.57 | -0.06 | -104.05 | 86.96 | -0.89 | 76.14 | -302.27 | 0.02 | 200.0 | -66.67 | 0.6 | -81.31 | 174.07 | 0.03 | 50.0 | 0.0 | -0.03 | -50.0 | -200.0 | 0.41 | 42.18 | 6.04 | 1.07 | 57.35 | 17.58 | 0.71 | 0.0 | -5.33 | 0.22 | 0.0 | 10.0 | 0.02 | 0.0 | -50.0 | 69.47 | -61.85 | 296.51 |
| 22Q3 (15) | 1.73 | 20.98 | 260.42 | 1.48 | 359.65 | -6.33 | -3.73 | -625.35 | -33.21 | -0.02 | -100.0 | -100.0 | 3.21 | 273.26 | 55.83 | 0.02 | -33.33 | -33.33 | -0.02 | -100.0 | 0.0 | 0.29 | -18.19 | -48.67 | 0.68 | -26.09 | 142.86 | 0.71 | -14.46 | 136.67 | 0.22 | 4.76 | 10.0 | 0.02 | -33.33 | -50.0 | 182.11 | 36.26 | 104.87 |
| 22Q2 (14) | 1.43 | 34.91 | 98.61 | -0.57 | 5.0 | -229.55 | 0.71 | 308.82 | -51.37 | -0.01 | 83.33 | 75.0 | 0.86 | 86.96 | -25.86 | 0.03 | 0.0 | -25.0 | -0.01 | 50.0 | 66.67 | 0.35 | -8.25 | -37.91 | 0.92 | 3.37 | -13.21 | 0.83 | 10.67 | -2.35 | 0.21 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 133.64 | 24.82 | 104.18 |
| 22Q1 (13) | 1.06 | 402.86 | 263.08 | -0.6 | -30.43 | 52.38 | -0.34 | -177.27 | -124.64 | -0.06 | -200.0 | -400.0 | 0.46 | 156.79 | 124.08 | 0.03 | 0.0 | -50.0 | -0.02 | -100.0 | -100.0 | 0.39 | -0.64 | -51.29 | 0.89 | -2.2 | -31.54 | 0.75 | 0.0 | -30.56 | 0.21 | 5.0 | 0.0 | 0.03 | -25.0 | -25.0 | 107.07 | 402.86 | 319.08 |
| 21Q4 (12) | -0.35 | -172.92 | -118.92 | -0.46 | -129.11 | 57.41 | 0.44 | 115.71 | 136.07 | 0.06 | 700.0 | 220.0 | -0.81 | -139.32 | -205.19 | 0.03 | 0.0 | -40.0 | -0.01 | 50.0 | 0.0 | 0.39 | -31.18 | -38.06 | 0.91 | 225.0 | -36.36 | 0.75 | 150.0 | -33.63 | 0.2 | 0.0 | -9.09 | 0.04 | 0.0 | -20.0 | -35.35 | -139.77 | -126.75 |
| 21Q3 (11) | 0.48 | -33.33 | -66.67 | 1.58 | 259.09 | 29.51 | -2.8 | -291.78 | -10.67 | -0.01 | 75.0 | -116.67 | 2.06 | 77.59 | -22.56 | 0.03 | -25.0 | -66.67 | -0.02 | 33.33 | 33.33 | 0.56 | -1.03 | -57.39 | 0.28 | -73.58 | -77.78 | 0.3 | -64.71 | -69.7 | 0.2 | -4.76 | -9.09 | 0.04 | 0.0 | -20.0 | 88.89 | 35.8 | -22.22 |
| 21Q2 (10) | 0.72 | 210.77 | 41.18 | 0.44 | 134.92 | 41.94 | 1.46 | 5.8 | 224.44 | -0.04 | -300.0 | -33.33 | 1.16 | 160.73 | 41.46 | 0.04 | -33.33 | -20.0 | -0.03 | -200.0 | 0.0 | 0.57 | -28.02 | -45.98 | 1.06 | -18.46 | 307.69 | 0.85 | -21.3 | 183.33 | 0.21 | 0.0 | -8.7 | 0.04 | 0.0 | -20.0 | 65.45 | 233.93 | -25.56 |
| 21Q1 (9) | -0.65 | -135.14 | -181.25 | -1.26 | -16.67 | 23.17 | 1.38 | 213.11 | 150.91 | 0.02 | 140.0 | 300.0 | -1.91 | -348.05 | -127.38 | 0.06 | 20.0 | 50.0 | -0.01 | 0.0 | 75.0 | 0.79 | 26.33 | 40.9 | 1.3 | -9.09 | 32.65 | 1.08 | -4.42 | 54.29 | 0.21 | -4.55 | -8.7 | 0.04 | -20.0 | -20.0 | -48.87 | -136.98 | -159.87 |
| 20Q4 (8) | 1.85 | 28.47 | 69.72 | -1.08 | -188.52 | -1442.86 | -1.22 | 51.78 | -79.41 | -0.05 | -183.33 | 0 | 0.77 | -71.05 | -24.51 | 0.05 | -44.44 | 0.0 | -0.01 | 66.67 | 66.67 | 0.63 | -52.66 | 0.0 | 1.43 | 13.49 | 40.2 | 1.13 | 14.14 | 52.7 | 0.22 | 0.0 | -4.35 | 0.05 | 0.0 | 0.0 | 132.14 | 15.63 | 23.66 |
| 20Q3 (7) | 1.44 | 182.35 | 63.64 | 1.22 | 293.55 | 320.69 | -2.53 | -662.22 | -33.86 | 0.06 | 300.0 | 200.0 | 2.66 | 224.39 | 127.35 | 0.09 | 80.0 | -10.0 | -0.03 | 0.0 | 66.67 | 1.32 | 25.47 | 7.07 | 1.26 | 384.62 | 22.33 | 0.99 | 230.0 | 5.32 | 0.22 | -4.35 | 46.67 | 0.05 | 0.0 | 0.0 | 114.29 | 29.97 | 48.05 |
| 20Q2 (6) | 0.51 | -36.25 | -50.96 | 0.31 | 118.9 | 224.0 | 0.45 | -18.18 | 275.0 | -0.03 | -200.0 | 50.0 | 0.82 | 197.62 | 3.8 | 0.05 | 25.0 | -78.26 | -0.03 | 25.0 | -50.0 | 1.05 | 87.76 | -65.1 | 0.26 | -73.47 | -72.63 | 0.3 | -57.14 | -57.75 | 0.23 | 0.0 | 53.33 | 0.05 | 0.0 | 0.0 | 87.93 | 7.72 | -23.06 |
| 20Q1 (5) | 0.8 | -26.61 | 3900.0 | -1.64 | -2242.86 | 12.3 | 0.55 | 180.88 | 320.0 | -0.01 | 0 | 50.0 | -0.84 | -182.35 | 54.59 | 0.04 | -20.0 | -96.58 | -0.04 | -33.33 | 0.0 | 0.56 | -10.34 | -96.86 | 0.98 | -3.92 | 63.33 | 0.7 | -5.41 | 62.79 | 0.23 | 0.0 | 53.33 | 0.05 | 0.0 | 0.0 | 81.63 | -23.61 | 2471.43 |
| 19Q4 (4) | 1.09 | 23.86 | 0.0 | -0.07 | -124.14 | 0.0 | -0.68 | 64.02 | 0.0 | 0 | -100.0 | 0.0 | 1.02 | -12.82 | 0.0 | 0.05 | -50.0 | 0.0 | -0.03 | 66.67 | 0.0 | 0.63 | -49.31 | 0.0 | 1.02 | -0.97 | 0.0 | 0.74 | -21.28 | 0.0 | 0.23 | 53.33 | 0.0 | 0.05 | 0.0 | 0.0 | 106.86 | 38.44 | 0.0 |
| 19Q3 (3) | 0.88 | -15.38 | 0.0 | 0.29 | 216.0 | 0.0 | -1.89 | -1675.0 | 0.0 | 0.02 | 133.33 | 0.0 | 1.17 | 48.1 | 0.0 | 0.1 | -56.52 | 0.0 | -0.09 | -350.0 | 0.0 | 1.24 | -59.1 | 0.0 | 1.03 | 8.42 | 0.0 | 0.94 | 32.39 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 77.19 | -32.46 | 0.0 |
| 19Q2 (2) | 1.04 | 5100.0 | 0.0 | -0.25 | 86.63 | 0.0 | 0.12 | 148.0 | 0.0 | -0.06 | -200.0 | 0.0 | 0.79 | 142.7 | 0.0 | 0.23 | -80.34 | 0.0 | -0.02 | 50.0 | 0.0 | 3.02 | -83.11 | 0.0 | 0.95 | 58.33 | 0.0 | 0.71 | 65.12 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 114.29 | 3500.0 | 0.0 |
| 19Q1 (1) | 0.02 | 0.0 | 0.0 | -1.87 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -1.85 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 17.89 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 3.17 | 0.0 | 0.0 |
