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) | 4.38 | -1.13 | -0.42 | 0 | -1.6 | 0 | 0.4 | 0 | 3.96 | 33.33 | 0.44 | -67.88 | 0 | 0 | 0.91 | -68.36 | 1.98 | 253.57 | 0.42 | -52.81 | 1.46 | -19.78 | 0.06 | -40.0 | 225.77 | 43.21 |
| 2022 (9) | 4.43 | 427.38 | -1.46 | 0 | -2.25 | 0 | -0.1 | 0 | 2.97 | 0 | 1.37 | 6.2 | 0 | 0 | 2.89 | 11.71 | 0.56 | -55.91 | 0.89 | 7.23 | 1.82 | 8.98 | 0.1 | 0.0 | 157.65 | 387.97 |
| 2021 (8) | 0.84 | -56.25 | -1.3 | 0 | 0.2 | -20.0 | 0 | 0 | -0.46 | 0 | 1.29 | -29.12 | 0 | 0 | 2.58 | -31.89 | 1.27 | -32.09 | 0.83 | -48.12 | 1.67 | 21.9 | 0.1 | -9.09 | 32.31 | -48.17 |
| 2020 (7) | 1.92 | -50.64 | -2.0 | 0 | 0.25 | 0 | -0.08 | 0 | -0.08 | 0 | 1.82 | 63.96 | 0 | 0 | 3.79 | 84.23 | 1.87 | -54.61 | 1.6 | -55.56 | 1.37 | 4.58 | 0.11 | 0 | 62.34 | -21.32 |
| 2019 (6) | 3.89 | -14.13 | -1.1 | 0 | -3.02 | 0 | 0.23 | 0 | 2.79 | -14.94 | 1.11 | -9.76 | 0 | 0 | 2.06 | -4.5 | 4.12 | 48.74 | 3.6 | 12.85 | 1.31 | -13.82 | 0 | 0 | 79.23 | -17.63 |
| 2018 (5) | 4.53 | -22.03 | -1.25 | 0 | -3.96 | 0 | -0.08 | 0 | 3.28 | -36.31 | 1.23 | 57.69 | 0 | 0 | 2.16 | 71.32 | 2.77 | -45.04 | 3.19 | -36.07 | 1.52 | -11.63 | 0 | 0 | 96.18 | 11.08 |
| 2017 (4) | 5.81 | 19.55 | -0.66 | 0 | -3.96 | 0 | -0.12 | 0 | 5.15 | 123.91 | 0.78 | -69.41 | 0 | 0 | 1.26 | -70.88 | 5.04 | 9.8 | 4.99 | 0.4 | 1.72 | 9.55 | 0 | 0 | 86.59 | 16.52 |
| 2016 (3) | 4.86 | 0.83 | -2.56 | 0 | -3.81 | 0 | 0.03 | 0 | 2.3 | -40.72 | 2.55 | 180.22 | 0 | 0 | 4.32 | 172.24 | 4.59 | 3.61 | 4.97 | 10.44 | 1.57 | 11.35 | 0 | 0 | 74.31 | -8.88 |
| 2015 (2) | 4.82 | 29.92 | -0.94 | 0 | -3.28 | 0 | -0.01 | 0 | 3.88 | 89.27 | 0.91 | -49.16 | 0 | 0 | 1.59 | -55.99 | 4.43 | 14.18 | 4.5 | 20.97 | 1.41 | 33.02 | 0 | 0 | 81.56 | 5.08 |
| 2014 (1) | 3.71 | -6.31 | -1.66 | 0 | -2.82 | 0 | -0.06 | 0 | 2.05 | -26.52 | 1.79 | 61.26 | 0 | 0 | 3.61 | 36.63 | 3.88 | 43.7 | 3.72 | 21.57 | 1.06 | -7.02 | 0 | 0 | 77.62 | -17.68 |
| 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) | 0.91 | -4.21 | -61.6 | -0.13 | 27.78 | 63.89 | -1.04 | -35.06 | 21.8 | 0.58 | 486.67 | 152.17 | 0.78 | 1.3 | -61.19 | 0.12 | -29.41 | -60.0 | 0 | 0 | 0 | 0.97 | -26.44 | -62.1 | 0.43 | -33.85 | 168.75 | -0.53 | -189.83 | -488.89 | 0.35 | -2.78 | -18.6 | 0.01 | -50.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.95 | -50.52 | 1257.14 | -0.18 | -260.0 | 37.93 | -0.77 | -1000.0 | -755.56 | -0.15 | -114.29 | -150.0 | 0.77 | -58.82 | 450.0 | 0.17 | 88.89 | -41.38 | 0 | 0 | 0 | 1.32 | 60.73 | -46.39 | 0.65 | 80.56 | 282.35 | 0.59 | 227.78 | 7.27 | 0.36 | -5.26 | -25.0 | 0.02 | 100.0 | -33.33 | 97.94 | -70.92 | 1383.06 |
| 23Q2 (18) | 1.92 | 225.42 | 17.07 | -0.05 | 0.0 | 92.86 | -0.07 | -125.93 | 87.27 | -0.07 | -275.0 | 30.0 | 1.87 | 246.3 | 98.94 | 0.09 | 80.0 | -86.57 | 0 | 0 | 0 | 0.82 | 96.59 | -85.66 | 0.36 | -34.55 | 157.14 | 0.18 | -5.26 | -18.18 | 0.38 | 2.7 | -19.15 | 0.01 | -50.0 | -66.67 | 336.84 | 231.13 | 47.88 |
| 23Q1 (17) | 0.59 | -75.11 | 68.57 | -0.05 | 86.11 | 58.33 | 0.27 | 120.3 | 196.43 | 0.04 | -82.61 | 125.0 | 0.54 | -73.13 | 134.78 | 0.05 | -83.33 | -54.55 | 0 | 0 | 0 | 0.42 | -83.7 | -53.37 | 0.55 | 243.75 | 511.11 | 0.19 | 311.11 | -9.52 | 0.37 | -13.95 | -15.91 | 0.02 | 0.0 | 0.0 | 101.72 | -84.55 | 94.73 |
| 22Q4 (16) | 2.37 | 3285.71 | 80.92 | -0.36 | -24.14 | 41.94 | -1.33 | -1377.78 | -104.62 | 0.23 | 483.33 | 4.55 | 2.01 | 1013.64 | 191.3 | 0.3 | 3.45 | -50.82 | 0 | 0 | 0 | 2.56 | 4.07 | -42.71 | 0.16 | -5.88 | -51.52 | -0.09 | -116.36 | -152.94 | 0.43 | -10.42 | 4.88 | 0.02 | -33.33 | 0.0 | 658.33 | 9869.05 | 201.53 |
| 22Q3 (15) | 0.07 | -95.73 | 108.97 | -0.29 | 58.57 | -16.0 | -0.09 | 83.64 | -109.18 | -0.06 | 40.0 | 45.45 | -0.22 | -123.4 | 78.64 | 0.29 | -56.72 | 11.54 | 0 | 0 | 0 | 2.46 | -57.01 | 5.19 | 0.17 | 21.43 | 88.89 | 0.55 | 150.0 | 511.11 | 0.48 | 2.13 | 20.0 | 0.03 | 0.0 | 50.0 | 6.60 | -97.1 | 104.32 |
| 22Q2 (14) | 1.64 | 368.57 | 811.11 | -0.7 | -483.33 | -337.5 | -0.55 | -96.43 | -1200.0 | -0.1 | 37.5 | -350.0 | 0.94 | 308.7 | 4600.0 | 0.67 | 509.09 | 294.12 | 0 | 0 | 0 | 5.73 | 539.29 | 318.03 | 0.14 | 55.56 | -75.0 | 0.22 | 4.76 | -37.14 | 0.47 | 6.82 | 11.9 | 0.03 | 50.0 | 0.0 | 227.78 | 336.03 | 912.35 |
| 22Q1 (13) | 0.35 | -73.28 | 169.23 | -0.12 | 80.65 | 53.85 | -0.28 | 56.92 | -55.56 | -0.16 | -172.73 | -6.67 | 0.23 | -66.67 | 276.92 | 0.11 | -81.97 | -56.0 | 0 | 0 | 0 | 0.90 | -79.97 | -54.28 | 0.09 | -72.73 | -68.97 | 0.21 | 23.53 | 0.0 | 0.44 | 7.32 | 2.33 | 0.02 | 0.0 | -33.33 | 52.24 | -76.07 | 169.23 |
| 21Q4 (12) | 1.31 | 267.95 | -41.78 | -0.62 | -148.0 | 50.0 | -0.65 | -166.33 | 26.14 | 0.22 | 300.0 | 833.33 | 0.69 | 166.99 | -31.68 | 0.61 | 134.62 | -41.35 | 0 | 0 | 0 | 4.47 | 91.1 | -24.79 | 0.33 | 266.67 | -72.03 | 0.17 | 88.89 | -72.13 | 0.41 | 2.5 | 7.89 | 0.02 | 0.0 | -81.82 | 218.33 | 242.76 | 6.74 |
| 21Q3 (11) | -0.78 | -533.33 | -146.99 | -0.25 | -56.25 | 34.21 | 0.98 | 1860.0 | 178.4 | -0.11 | -375.0 | 15.38 | -1.03 | -5250.0 | -180.47 | 0.26 | 52.94 | -29.73 | 0 | 0 | 0 | 2.34 | 70.84 | -37.13 | 0.09 | -83.93 | -77.5 | 0.09 | -74.29 | -47.06 | 0.4 | -4.76 | 17.65 | 0.02 | -33.33 | 0 | -152.94 | -779.74 | -146.99 |
| 21Q2 (10) | 0.18 | 38.46 | 114.29 | -0.16 | 38.46 | -33.33 | 0.05 | 127.78 | -95.19 | 0.04 | 126.67 | -84.62 | 0.02 | 115.38 | 101.45 | 0.17 | -32.0 | 13.33 | 0 | 0 | 0 | 1.37 | -30.08 | -18.72 | 0.56 | 93.1 | 264.71 | 0.35 | 66.67 | 105.88 | 0.42 | -2.33 | 27.27 | 0.03 | 0.0 | 0 | 22.50 | 15.96 | 108.93 |
| 21Q1 (9) | 0.13 | -94.22 | 117.81 | -0.26 | 79.03 | 0.0 | -0.18 | 79.55 | -113.53 | -0.15 | -400.0 | 16.67 | -0.13 | -112.87 | 86.87 | 0.25 | -75.96 | 0.0 | 0 | 0 | 0 | 1.96 | -67.05 | -8.78 | 0.29 | -75.42 | -53.23 | 0.21 | -65.57 | -67.19 | 0.43 | 13.16 | 30.3 | 0.03 | -72.73 | 0 | 19.40 | -90.51 | 125.78 |
| 20Q4 (8) | 2.25 | 35.54 | 7.14 | -1.24 | -226.32 | -588.89 | -0.88 | 29.6 | 58.1 | -0.03 | 76.92 | -120.0 | 1.01 | -21.09 | -47.4 | 1.04 | 181.08 | 477.78 | 0 | 0 | 0 | 5.95 | 59.75 | 319.21 | 1.18 | 195.0 | 126.92 | 0.61 | 258.82 | 19.61 | 0.38 | 11.76 | 8.57 | 0.11 | 0 | 0 | 204.55 | -37.16 | -16.23 |
| 20Q3 (7) | 1.66 | 231.75 | 31.75 | -0.38 | -216.67 | -100.0 | -1.25 | -220.19 | 27.33 | -0.13 | -150.0 | -750.0 | 1.28 | 192.75 | 19.63 | 0.37 | 146.67 | 105.56 | 0 | 0 | 0 | 3.72 | 120.86 | 162.63 | 0.4 | 217.65 | -51.22 | 0.17 | 0.0 | -78.21 | 0.34 | 3.03 | 0.0 | 0 | 0 | 0 | 325.49 | 229.16 | 189.32 |
| 20Q2 (6) | -1.26 | -72.6 | -196.92 | -0.12 | 53.85 | 62.5 | 1.04 | -21.8 | 766.67 | 0.26 | 244.44 | 0 | -1.38 | -39.39 | -240.82 | 0.15 | -40.0 | -53.12 | 0 | 0 | 0 | 1.69 | -21.53 | -27.05 | -0.34 | -154.84 | -126.56 | 0.17 | -73.44 | -85.47 | 0.33 | 0.0 | 3.12 | 0 | 0 | 0 | -252.00 | -234.85 | -388.83 |
| 20Q1 (5) | -0.73 | -134.76 | 3.95 | -0.26 | -44.44 | 38.1 | 1.33 | 163.33 | 95.59 | -0.18 | -220.0 | -400.0 | -0.99 | -151.56 | 16.1 | 0.25 | 38.89 | -41.86 | 0 | 0 | 0 | 2.15 | 51.42 | -26.83 | 0.62 | 19.23 | -58.94 | 0.64 | 25.49 | -43.86 | 0.33 | -5.71 | 10.0 | 0 | 0 | 0 | -75.26 | -130.82 | -42.59 |
| 19Q4 (4) | 2.1 | 66.67 | 0.0 | -0.18 | 5.26 | 0.0 | -2.1 | -22.09 | 0.0 | 0.15 | 650.0 | 0.0 | 1.92 | 79.44 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.42 | 0.08 | 0.0 | 0.52 | -36.59 | 0.0 | 0.51 | -34.62 | 0.0 | 0.35 | 2.94 | 0.0 | 0 | 0 | 0.0 | 244.19 | 117.05 | 0.0 |
| 19Q3 (3) | 1.26 | -3.08 | 0.0 | -0.19 | 40.62 | 0.0 | -1.72 | -1533.33 | 0.0 | 0.02 | 0 | 0.0 | 1.07 | 9.18 | 0.0 | 0.18 | -43.75 | 0.0 | 0 | 0 | 0.0 | 1.42 | -38.66 | 0.0 | 0.82 | -35.94 | 0.0 | 0.78 | -33.33 | 0.0 | 0.34 | 6.25 | 0.0 | 0 | 0 | 0.0 | 112.50 | 28.94 | 0.0 |
| 19Q2 (2) | 1.3 | 271.05 | 0.0 | -0.32 | 23.81 | 0.0 | 0.12 | -82.35 | 0.0 | 0 | -100.0 | 0.0 | 0.98 | 183.05 | 0.0 | 0.32 | -25.58 | 0.0 | 0 | 0 | 0.0 | 2.31 | -21.28 | 0.0 | 1.28 | -15.23 | 0.0 | 1.17 | 2.63 | 0.0 | 0.32 | 6.67 | 0.0 | 0 | 0 | 0.0 | 87.25 | 265.31 | 0.0 |
| 19Q1 (1) | -0.76 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -52.78 | 0.0 | 0.0 |
