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) | 7.52 | 0 | -4.52 | 0 | -2.71 | 0 | 0 | 0 | 3.0 | -4.15 | 0.63 | -35.71 | -0.14 | 0 | 1.09 | -31.39 | 3.75 | 6.84 | 3.22 | 10.27 | 1.26 | 5.88 | 0.02 | 0.0 | 167.11 | 0 |
| 2022 (9) | -0.4 | 0 | 3.53 | 0 | -3.39 | 0 | -0.04 | 0 | 3.13 | 37.89 | 0.98 | 108.51 | -0.01 | 0 | 1.60 | 96.77 | 3.51 | -21.3 | 2.92 | -20.65 | 1.19 | 1.71 | 0.02 | 100.0 | -9.69 | 0 |
| 2021 (8) | 3.9 | -42.56 | -1.63 | 0 | -2.3 | 0 | 0.02 | -66.67 | 2.27 | -5.42 | 0.47 | 38.24 | -0.15 | 0 | 0.81 | 30.87 | 4.46 | 8.78 | 3.68 | 4.55 | 1.17 | -19.31 | 0.01 | -50.0 | 80.25 | -41.03 |
| 2020 (7) | 6.79 | 34.46 | -4.39 | 0 | -2.12 | 0 | 0.06 | 0 | 2.4 | -13.98 | 0.34 | -88.85 | -0.11 | 0 | 0.62 | -89.43 | 4.1 | 53.56 | 3.52 | 42.51 | 1.45 | -0.68 | 0.02 | 0.0 | 136.07 | 6.43 |
| 2019 (6) | 5.05 | 127.48 | -2.26 | 0 | -2.73 | 0 | -0.03 | 0 | 2.79 | 81.17 | 3.05 | 129.32 | -0.05 | 0 | 5.86 | 118.92 | 2.67 | 6.8 | 2.47 | 22.89 | 1.46 | 18.7 | 0.02 | -33.33 | 127.85 | 88.32 |
| 2018 (5) | 2.22 | -44.91 | -0.68 | 0 | -1.79 | 0 | -0.15 | 0 | 1.54 | -52.47 | 1.33 | 114.52 | 0.64 | 0 | 2.68 | 115.51 | 2.5 | 4.17 | 2.01 | -5.19 | 1.23 | 6.03 | 0.03 | -25.0 | 67.89 | -44.07 |
| 2017 (4) | 4.03 | 76.75 | -0.79 | 0 | -2.87 | 0 | 0.09 | 0 | 3.24 | 76.09 | 0.62 | 1.64 | -1.34 | 0 | 1.24 | 11.62 | 2.4 | -43.4 | 2.12 | -32.7 | 1.16 | 5.45 | 0.04 | -20.0 | 121.39 | 128.93 |
| 2016 (3) | 2.28 | -50.65 | -0.44 | 0 | -2.27 | 0 | 0 | 0 | 1.84 | 54.62 | 0.61 | 27.08 | -0.11 | 0 | 1.11 | 21.24 | 4.24 | 37.22 | 3.15 | 23.05 | 1.1 | 10.0 | 0.05 | 25.0 | 53.02 | -58.68 |
| 2015 (2) | 4.62 | -41.81 | -3.43 | 0 | -1.46 | 0 | 0.33 | 0 | 1.19 | -59.8 | 0.48 | 11.63 | -0.5 | 0 | 0.92 | 12.97 | 3.09 | -1.9 | 2.56 | 13.27 | 1.0 | 12.36 | 0.04 | -20.0 | 128.33 | -48.28 |
| 2014 (1) | 7.94 | -9.36 | -4.98 | 0 | -2.34 | 0 | -0.56 | 0 | 2.96 | -59.51 | 0.43 | -33.85 | -0.96 | 0 | 0.81 | -35.03 | 3.15 | 39.38 | 2.26 | -6.22 | 0.89 | -5.32 | 0.05 | 66.67 | 248.13 | -4.26 |
| 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) | -0.2 | -103.64 | 85.82 | 0.41 | 116.73 | -69.17 | -0.3 | 90.45 | -66.67 | -0.1 | -166.67 | -233.33 | 0.21 | -93.11 | 362.5 | 0.19 | -17.39 | -42.42 | 0.01 | -75.0 | -50.0 | 1.60 | 6.22 | -41.16 | 0.69 | -41.53 | 9.52 | 0.62 | -38.61 | 6.9 | 0.32 | 0.0 | 6.67 | 0 | 0 | -100.0 | -21.28 | -105.15 | 86.57 |
| 23Q3 (19) | 5.5 | 310.45 | 562.65 | -2.45 | -58.06 | -2141.67 | -3.14 | -518.67 | 0.32 | 0.15 | 183.33 | -6.25 | 3.05 | 1552.38 | 221.05 | 0.23 | 360.0 | 4.55 | 0.04 | 125.0 | 500.0 | 1.51 | 398.01 | 17.85 | 1.18 | -6.35 | 10.28 | 1.01 | -6.48 | 10.99 | 0.32 | 3.23 | 6.67 | 0 | 0 | 0 | 413.53 | 328.96 | 502.86 |
| 23Q2 (18) | 1.34 | 52.27 | 185.11 | -1.55 | -66.67 | -175.61 | 0.75 | 2600.0 | 231.58 | -0.18 | -228.57 | 25.0 | -0.21 | -320.0 | -108.33 | 0.05 | -68.75 | -82.76 | -0.16 | -433.33 | -220.0 | 0.30 | -73.61 | -82.19 | 1.26 | 106.56 | 15.6 | 1.08 | 116.0 | 22.73 | 0.31 | 0.0 | 3.33 | 0 | 0 | 0 | 96.40 | -11.27 | 142.03 |
| 23Q1 (17) | 0.88 | 162.41 | 403.45 | -0.93 | -169.92 | -2425.0 | -0.03 | 83.33 | -105.88 | 0.14 | 566.67 | 100.0 | -0.05 | 37.5 | 80.0 | 0.16 | -51.52 | 14.29 | -0.03 | -250.0 | -175.0 | 1.15 | -57.85 | 23.63 | 0.61 | -3.17 | -16.44 | 0.5 | -13.79 | -7.41 | 0.31 | 3.33 | 6.9 | 0 | -100.0 | 0 | 108.64 | 168.58 | 410.94 |
| 22Q4 (16) | -1.41 | -269.88 | -200.0 | 1.33 | 1008.33 | 184.71 | -0.18 | 94.29 | -190.0 | -0.03 | -118.75 | 0.0 | -0.08 | -108.42 | 50.0 | 0.33 | 50.0 | 13.79 | 0.02 | 300.0 | 120.0 | 2.72 | 112.75 | 29.75 | 0.63 | -41.12 | -41.12 | 0.58 | -36.26 | -33.33 | 0.3 | 0.0 | 7.14 | 0.01 | 0 | 0 | -158.43 | -330.96 | -229.21 |
| 22Q3 (15) | 0.83 | 76.6 | -45.75 | 0.12 | -94.15 | -70.0 | -3.15 | -452.63 | -16.24 | 0.16 | 166.67 | 77.78 | 0.95 | -62.3 | -50.78 | 0.22 | -24.14 | 340.0 | -0.01 | 80.0 | -125.0 | 1.28 | -24.76 | 284.71 | 1.07 | -1.83 | -20.74 | 0.91 | 3.41 | -18.75 | 0.3 | 0.0 | 7.14 | 0 | 0 | 0 | 68.60 | 72.22 | -37.23 |
| 22Q2 (14) | 0.47 | 262.07 | 487.5 | 2.05 | 5025.0 | 286.79 | -0.57 | -211.76 | -538.46 | -0.24 | -442.86 | -100.0 | 2.52 | 1108.0 | 313.11 | 0.29 | 107.14 | 480.0 | -0.05 | -225.0 | 28.57 | 1.70 | 83.21 | 443.26 | 1.09 | 49.32 | -18.05 | 0.88 | 62.96 | -20.0 | 0.3 | 3.45 | 3.45 | 0 | 0 | 0 | 39.83 | 214.0 | 592.06 |
| 22Q1 (13) | -0.29 | -120.57 | -132.58 | 0.04 | 102.55 | 104.08 | 0.51 | 155.0 | 537.5 | 0.07 | 333.33 | -12.5 | -0.25 | -56.25 | -177.78 | 0.14 | -51.72 | 75.0 | 0.04 | 140.0 | 300.0 | 0.93 | -55.76 | 52.6 | 0.73 | -31.78 | 4.29 | 0.54 | -37.93 | -8.47 | 0.29 | 3.57 | -6.45 | 0 | 0 | 0 | -34.94 | -128.5 | -135.33 |
| 21Q4 (12) | 1.41 | -7.84 | 248.42 | -1.57 | -492.5 | -327.54 | 0.2 | 107.38 | 322.22 | -0.03 | -133.33 | 78.57 | -0.16 | -108.29 | 38.46 | 0.29 | 480.0 | 190.0 | -0.1 | -350.0 | -176.92 | 2.10 | 530.78 | 125.37 | 1.07 | -20.74 | 81.36 | 0.87 | -22.32 | 70.59 | 0.28 | 0.0 | -17.65 | 0 | 0 | 0 | 122.61 | 12.19 | 209.7 |
| 21Q3 (11) | 1.53 | 1812.5 | -69.88 | 0.4 | -24.53 | 116.81 | -2.71 | -2184.62 | -2.65 | 0.09 | 175.0 | -18.18 | 1.93 | 216.39 | -28.52 | 0.05 | 0.0 | 25.0 | 0.04 | 157.14 | 180.0 | 0.33 | 6.25 | 36.73 | 1.35 | 1.5 | -21.97 | 1.12 | 1.82 | -22.22 | 0.28 | -3.45 | -24.32 | 0 | 0 | 0 | 109.29 | 1798.84 | -61.06 |
| 21Q2 (10) | 0.08 | -91.01 | -85.45 | 0.53 | 154.08 | 431.25 | 0.13 | 62.5 | 44.44 | -0.12 | -250.0 | -50.0 | 0.61 | 777.78 | 56.41 | 0.05 | -37.5 | -64.29 | -0.07 | -250.0 | -600.0 | 0.31 | -48.54 | -64.22 | 1.33 | 90.0 | -8.9 | 1.1 | 86.44 | -11.29 | 0.29 | -6.45 | -23.68 | 0 | 0 | 0 | 5.76 | -94.18 | -83.05 |
| 21Q1 (9) | 0.89 | 193.68 | 735.71 | -0.98 | -242.03 | -250.0 | 0.08 | 188.89 | -84.31 | 0.08 | 157.14 | -52.94 | -0.09 | 65.38 | 78.57 | 0.08 | -20.0 | 14.29 | -0.02 | -115.38 | 88.89 | 0.61 | -34.66 | 1.68 | 0.7 | 18.64 | 118.75 | 0.59 | 15.69 | 78.79 | 0.31 | -8.82 | -16.22 | 0 | 0 | 0 | 98.89 | 188.48 | 594.44 |
| 20Q4 (8) | -0.95 | -118.7 | -221.79 | 0.69 | 128.99 | 291.67 | -0.09 | 96.59 | -28.57 | -0.14 | -227.27 | 6.67 | -0.26 | -109.63 | -161.9 | 0.1 | 150.0 | -65.52 | 0.13 | 360.0 | 360.0 | 0.93 | 282.68 | -66.1 | 0.59 | -65.9 | -20.27 | 0.51 | -64.58 | -33.77 | 0.34 | -8.11 | -10.53 | 0 | 0 | 0 | -111.76 | -139.82 | -264.78 |
| 20Q3 (7) | 5.08 | 823.64 | 18.41 | -2.38 | -1387.5 | -1090.0 | -2.64 | -3033.33 | 42.86 | 0.11 | 237.5 | 10.0 | 2.7 | 592.31 | -33.99 | 0.04 | -71.43 | -76.47 | -0.05 | -400.0 | -150.0 | 0.24 | -72.19 | -79.0 | 1.73 | 18.49 | 96.59 | 1.44 | 16.13 | 97.26 | 0.37 | -2.63 | 2.78 | 0 | 0 | -100.0 | 280.66 | 726.68 | -28.04 |
| 20Q2 (6) | 0.55 | 492.86 | 52.78 | -0.16 | 42.86 | 52.94 | 0.09 | -82.35 | -25.0 | -0.08 | -147.06 | -166.67 | 0.39 | 192.86 | 1850.0 | 0.14 | 100.0 | -54.84 | -0.01 | 94.44 | 50.0 | 0.88 | 46.25 | -59.07 | 1.46 | 356.25 | 151.72 | 1.24 | 275.76 | 133.96 | 0.38 | 2.7 | 5.56 | 0 | 0 | -100.0 | 33.95 | 269.75 | -15.12 |
| 20Q1 (5) | -0.14 | -117.95 | -128.0 | -0.28 | 22.22 | 87.44 | 0.51 | 828.57 | -72.28 | 0.17 | 213.33 | 325.0 | -0.42 | -200.0 | 75.72 | 0.07 | -75.86 | -96.93 | -0.18 | -260.0 | -550.0 | 0.60 | -78.21 | -96.78 | 0.32 | -56.76 | -31.91 | 0.33 | -57.14 | -25.0 | 0.37 | -2.63 | 2.78 | 0 | 0 | -100.0 | -20.00 | -129.49 | -132.4 |
| 19Q4 (4) | 0.78 | -81.82 | 0.0 | -0.36 | -80.0 | 0.0 | -0.07 | 98.48 | 0.0 | -0.15 | -250.0 | 0.0 | 0.42 | -89.73 | 0.0 | 0.29 | 70.59 | 0.0 | -0.05 | -150.0 | 0.0 | 2.75 | 136.98 | 0.0 | 0.74 | -15.91 | 0.0 | 0.77 | 5.48 | 0.0 | 0.38 | 5.56 | 0.0 | 0 | -100.0 | 0.0 | 67.83 | -82.61 | 0.0 |
| 19Q3 (3) | 4.29 | 1091.67 | 0.0 | -0.2 | 41.18 | 0.0 | -4.62 | -3950.0 | 0.0 | 0.1 | 433.33 | 0.0 | 4.09 | 20350.0 | 0.0 | 0.17 | -45.16 | 0.0 | -0.02 | 0.0 | 0.0 | 1.16 | -45.8 | 0.0 | 0.88 | 51.72 | 0.0 | 0.73 | 37.74 | 0.0 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 390.00 | 875.0 | 0.0 |
| 19Q2 (2) | 0.36 | -28.0 | 0.0 | -0.34 | 84.75 | 0.0 | 0.12 | -93.48 | 0.0 | -0.03 | -175.0 | 0.0 | 0.02 | 101.16 | 0.0 | 0.31 | -86.4 | 0.0 | -0.02 | -150.0 | 0.0 | 2.14 | -88.49 | 0.0 | 0.58 | 23.4 | 0.0 | 0.53 | 20.45 | 0.0 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 40.00 | -35.2 | 0.0 |
| 19Q1 (1) | 0.5 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -1.73 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 18.57 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 61.73 | 0.0 | 0.0 |
