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) | 4.33 | 7.44 | -0.66 | 0 | -2.88 | 0 | 0 | 0 | 3.67 | 14.69 | 0.62 | -39.81 | 0 | 0 | 1.59 | -27.54 | 4.07 | -10.94 | 3.48 | -4.92 | 1.51 | 2.72 | 0.14 | 0.0 | 84.41 | 10.38 |
| 2022 (9) | 4.03 | 39.93 | -0.83 | 0 | -3.42 | 0 | 0.01 | 0 | 3.2 | 146.15 | 1.03 | -31.79 | 0 | 0 | 2.20 | -46.42 | 4.57 | 10.92 | 3.66 | 4.87 | 1.47 | 7.3 | 0.14 | 7.69 | 76.47 | 32.5 |
| 2021 (8) | 2.88 | -30.27 | -1.58 | 0 | -1.97 | 0 | -0.11 | 0 | 1.3 | 381.48 | 1.51 | -11.7 | 0 | 0 | 4.10 | -17.74 | 4.12 | 10.16 | 3.49 | 10.09 | 1.37 | 14.17 | 0.13 | 18.18 | 57.72 | -37.39 |
| 2020 (7) | 4.13 | 60.7 | -3.86 | 0 | -0.94 | 0 | -0.1 | 0 | 0.27 | -87.67 | 1.71 | 402.94 | 0 | 0 | 4.98 | 374.95 | 3.74 | 25.08 | 3.17 | 28.86 | 1.2 | 16.5 | 0.11 | 266.67 | 92.19 | 26.26 |
| 2019 (6) | 2.57 | -18.15 | -0.38 | 0 | -0.24 | 0 | -0.02 | 0 | 2.19 | 852.17 | 0.34 | -87.36 | 0 | 0 | 1.05 | -87.93 | 2.99 | 1.36 | 2.46 | 1.23 | 1.03 | 171.05 | 0.03 | 0 | 73.01 | -34.66 |
| 2018 (5) | 3.14 | 29.22 | -2.91 | 0 | -0.21 | 0 | -0.02 | 0 | 0.23 | -82.03 | 2.69 | 142.34 | 0 | 0 | 8.69 | 131.69 | 2.95 | 8.46 | 2.43 | -3.19 | 0.38 | 15.15 | 0 | 0 | 111.74 | 30.6 |
| 2017 (4) | 2.43 | -25.91 | -1.15 | 0 | -1.35 | 0 | 0.05 | -58.33 | 1.28 | -60.49 | 1.11 | 1133.33 | 0 | 0 | 3.75 | 1080.82 | 2.72 | 12.4 | 2.51 | 20.67 | 0.33 | 0.0 | 0 | 0 | 85.56 | -37.13 |
| 2016 (3) | 3.28 | 569.39 | -0.04 | 0 | -2.12 | 0 | 0.12 | 0 | 3.24 | 200.0 | 0.09 | -18.18 | 0 | 0 | 0.32 | -20.87 | 2.42 | 3.86 | 2.08 | -4.15 | 0.33 | -10.81 | 0 | 0 | 136.10 | 605.5 |
| 2015 (2) | 0.49 | 53.12 | 0.59 | 20.41 | -1.53 | 0 | -0.11 | 0 | 1.08 | 33.33 | 0.11 | -62.07 | 0 | 0 | 0.40 | -62.73 | 2.33 | -6.05 | 2.17 | -1.36 | 0.37 | 2.78 | 0 | 0 | 19.29 | 54.33 |
| 2014 (1) | 0.32 | -91.53 | 0.49 | 0 | -1.31 | 0 | 0.08 | 0.0 | 0.81 | -64.47 | 0.29 | 11.54 | 0 | 0 | 1.08 | 9.8 | 2.48 | 5.53 | 2.2 | 0.46 | 0.36 | 12.5 | 0 | 0 | 12.50 | -91.7 |
| 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) | 1.89 | 51.2 | -15.25 | -0.25 | -47.06 | -108.33 | -1.09 | 52.61 | -11.22 | 0.06 | 300.0 | 154.55 | 1.64 | 51.85 | -22.27 | 0.21 | 31.25 | 50.0 | 0 | 0 | 0 | 2.14 | 31.52 | 46.49 | 1.1 | 7.84 | -6.78 | 0.83 | -5.68 | -3.49 | 0.39 | 5.41 | 5.41 | 0.03 | 0.0 | 0.0 | 151.20 | 54.83 | -14.57 |
| 23Q3 (19) | 1.25 | -0.79 | 635.29 | -0.17 | -240.0 | 19.05 | -2.3 | 44.04 | -18.56 | -0.03 | 0 | 57.14 | 1.08 | -10.74 | 2800.0 | 0.16 | 77.78 | -27.27 | 0 | 0 | 0 | 1.63 | 72.72 | -26.9 | 1.02 | 7.37 | 20.0 | 0.88 | -4.35 | 31.34 | 0.37 | -2.63 | 0.0 | 0.03 | 0.0 | 0.0 | 97.66 | 3.08 | 514.66 |
| 23Q2 (18) | 1.26 | 2200.0 | -21.25 | -0.05 | 75.0 | -25.0 | -4.11 | -189.15 | -478.87 | 0 | 100.0 | -100.0 | 1.21 | 565.38 | -22.44 | 0.09 | -43.75 | -25.0 | 0 | 0 | 0 | 0.94 | -42.75 | 38.15 | 0.95 | -4.04 | -33.57 | 0.92 | 8.24 | -24.59 | 0.38 | 2.7 | 0.0 | 0.03 | 0.0 | 0.0 | 94.74 | 2073.68 | -3.49 |
| 23Q1 (17) | -0.06 | -102.69 | -250.0 | -0.2 | -66.67 | 55.56 | 4.61 | 570.41 | 2205.0 | -0.03 | 72.73 | -175.0 | -0.26 | -112.32 | 36.59 | 0.16 | 14.29 | -70.91 | 0 | 0 | 0 | 1.64 | 12.64 | -70.64 | 0.99 | -16.1 | -10.81 | 0.85 | -1.16 | -7.61 | 0.37 | 0.0 | 2.78 | 0.03 | 0.0 | 0.0 | -4.80 | -102.71 | -257.2 |
| 22Q4 (16) | 2.23 | 1211.76 | -23.63 | -0.12 | 42.86 | 70.0 | -0.98 | 49.48 | 30.0 | -0.11 | -57.14 | -175.0 | 2.11 | 5375.0 | -16.27 | 0.14 | -36.36 | -50.0 | 0 | 0 | 0 | 1.46 | -34.37 | -52.97 | 1.18 | 38.82 | 5.36 | 0.86 | 28.36 | -5.49 | 0.37 | 0.0 | 5.71 | 0.03 | 0.0 | 0.0 | 176.98 | 1013.96 | -21.81 |
| 22Q3 (15) | 0.17 | -89.38 | 137.78 | -0.21 | -425.0 | 43.24 | -1.94 | -173.24 | -525.81 | -0.07 | -150.0 | -600.0 | -0.04 | -102.56 | 95.12 | 0.22 | 83.33 | -46.34 | 0 | 0 | 0 | 2.22 | 226.44 | -51.12 | 0.85 | -40.56 | -18.27 | 0.67 | -45.08 | -20.24 | 0.37 | -2.63 | 5.71 | 0.03 | 0.0 | 0.0 | 15.89 | -83.81 | 143.07 |
| 22Q2 (14) | 1.6 | 3900.0 | 185.71 | -0.04 | 91.11 | 90.0 | -0.71 | -455.0 | -688.89 | 0.14 | 250.0 | 0 | 1.56 | 480.49 | 875.0 | 0.12 | -78.18 | -70.73 | 0 | 0 | 0 | 0.68 | -87.83 | -83.4 | 1.43 | 28.83 | 36.19 | 1.22 | 32.61 | 32.61 | 0.38 | 5.56 | 11.76 | 0.03 | 0.0 | 0.0 | 98.16 | 3114.72 | 126.12 |
| 22Q1 (13) | 0.04 | -98.63 | 125.0 | -0.45 | -12.5 | -9.76 | 0.2 | 114.29 | 217.65 | 0.04 | 200.0 | 166.67 | -0.41 | -116.27 | 28.07 | 0.55 | 96.43 | 37.5 | 0 | 0 | 0 | 5.60 | 80.43 | 23.5 | 1.11 | -0.89 | 23.33 | 0.92 | 1.1 | 12.2 | 0.36 | 2.86 | 9.09 | 0.03 | 0.0 | 0.0 | 3.05 | -98.65 | 122.52 |
| 21Q4 (12) | 2.92 | 748.89 | 356.25 | -0.4 | -8.11 | 78.38 | -1.4 | -351.61 | -197.9 | -0.04 | -300.0 | -300.0 | 2.52 | 407.32 | 308.26 | 0.28 | -31.71 | -51.72 | 0 | 0 | 0 | 3.10 | -31.78 | -53.97 | 1.12 | 7.69 | 23.08 | 0.91 | 8.33 | 13.75 | 0.35 | 0.0 | 2.94 | 0.03 | 0.0 | -40.0 | 226.36 | 713.68 | 320.88 |
| 21Q3 (11) | -0.45 | -180.36 | -131.69 | -0.37 | 7.5 | 76.43 | -0.31 | -244.44 | 71.82 | -0.01 | 0 | 93.33 | -0.82 | -612.5 | -446.67 | 0.41 | 0.0 | -41.43 | 0 | 0 | 0 | 4.55 | 10.88 | -43.12 | 1.04 | -0.95 | 0.0 | 0.84 | -8.7 | -7.69 | 0.35 | 2.94 | 2.94 | 0.03 | 0.0 | -40.0 | -36.89 | -184.97 | -133.77 |
| 21Q2 (10) | 0.56 | 450.0 | -64.33 | -0.4 | 2.44 | -17.65 | -0.09 | 47.06 | 87.67 | 0 | 100.0 | -100.0 | 0.16 | 128.07 | -86.99 | 0.41 | 2.5 | 28.12 | 0 | 0 | 0 | 4.10 | -9.5 | 11.97 | 1.05 | 16.67 | 8.25 | 0.92 | 12.2 | 13.58 | 0.34 | 3.03 | 25.93 | 0.03 | 0.0 | 200.0 | 43.41 | 420.16 | -69.86 |
| 21Q1 (9) | -0.16 | -125.0 | -131.37 | -0.41 | 77.84 | -310.0 | -0.17 | -111.89 | 67.92 | -0.06 | -400.0 | 0.0 | -0.57 | 52.89 | -239.02 | 0.4 | -31.03 | 233.33 | 0 | 0 | 0 | 4.54 | -32.75 | 211.79 | 0.9 | -1.1 | 9.76 | 0.82 | 2.5 | 26.15 | 0.33 | -2.94 | 26.92 | 0.03 | -40.0 | 200.0 | -13.56 | -125.21 | -124.46 |
| 20Q4 (8) | 0.64 | -54.93 | -45.3 | -1.85 | -17.83 | -1056.25 | 1.43 | 230.0 | 64.37 | 0.02 | 113.33 | -60.0 | -1.21 | -706.67 | -219.8 | 0.58 | -17.14 | 314.29 | 0 | 0 | 0 | 6.74 | -15.7 | 289.72 | 0.91 | -12.5 | 19.74 | 0.8 | -12.09 | 11.11 | 0.34 | 0.0 | 30.77 | 0.05 | 0.0 | 400.0 | 53.78 | -50.76 | -54.49 |
| 20Q3 (7) | 1.42 | -9.55 | 69.05 | -1.57 | -361.76 | -2142.86 | -1.1 | -50.68 | 64.4 | -0.15 | -287.5 | 28.57 | -0.15 | -112.2 | -119.48 | 0.7 | 118.75 | 900.0 | 0 | 0 | 0 | 8.00 | 118.25 | 821.14 | 1.04 | 7.22 | 55.22 | 0.91 | 12.35 | 75.0 | 0.34 | 25.93 | 30.77 | 0.05 | 400.0 | 400.0 | 109.23 | -24.16 | 2.73 |
| 20Q2 (6) | 1.57 | 207.84 | 2516.67 | -0.34 | -240.0 | -277.78 | -0.73 | -37.74 | -134.6 | 0.08 | 233.33 | -52.94 | 1.23 | 200.0 | 4200.0 | 0.32 | 166.67 | 220.0 | 0 | 0 | 0 | 3.67 | 152.0 | 200.21 | 0.97 | 18.29 | 19.75 | 0.81 | 24.62 | 37.29 | 0.27 | 3.85 | 3.85 | 0.01 | 0.0 | 0.0 | 144.04 | 159.83 | 1964.53 |
| 20Q1 (5) | 0.51 | -56.41 | 2.0 | -0.1 | 37.5 | -100.0 | -0.53 | -160.92 | -307.69 | -0.06 | -220.0 | -200.0 | 0.41 | -59.41 | -8.89 | 0.12 | -14.29 | 200.0 | 0 | 0 | 0 | 1.45 | -15.95 | 193.09 | 0.82 | 7.89 | 7.89 | 0.65 | -9.72 | 3.17 | 0.26 | 0.0 | 4.0 | 0.01 | 0.0 | 0 | 55.43 | -53.09 | -2.43 |
| 19Q4 (4) | 1.17 | 39.29 | 0.0 | -0.16 | -128.57 | 0.0 | 0.87 | 128.16 | 0.0 | 0.05 | 123.81 | 0.0 | 1.01 | 31.17 | 0.0 | 0.14 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.73 | 99.26 | 0.0 | 0.76 | 13.43 | 0.0 | 0.72 | 38.46 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 118.18 | 11.15 | 0.0 |
| 19Q3 (3) | 0.84 | 1300.0 | 0.0 | -0.07 | 22.22 | 0.0 | -3.09 | -246.45 | 0.0 | -0.21 | -223.53 | 0.0 | 0.77 | 2666.67 | 0.0 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0.0 | 0.87 | -28.87 | 0.0 | 0.67 | -17.28 | 0.0 | 0.52 | -11.86 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 106.33 | 1424.05 | 0.0 |
| 19Q2 (2) | 0.06 | -88.0 | 0.0 | -0.09 | -80.0 | 0.0 | 2.11 | 1723.08 | 0.0 | 0.17 | 950.0 | 0.0 | -0.03 | -106.67 | 0.0 | 0.1 | 150.0 | 0.0 | 0 | 0 | 0.0 | 1.22 | 146.03 | 0.0 | 0.81 | 6.58 | 0.0 | 0.59 | -6.35 | 0.0 | 0.26 | 4.0 | 0.0 | 0.01 | 0 | 0.0 | 6.98 | -87.72 | 0.0 |
| 19Q1 (1) | 0.5 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 56.82 | 0.0 | 0.0 |
