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) | 3.35 | -5.37 | -0.57 | 0 | -1.81 | 0 | 0 | 0 | 2.78 | -12.58 | 0.32 | 60.0 | 0.09 | 0 | 1.28 | 70.81 | 2.89 | -22.52 | 2.36 | -18.9 | 1.09 | -1.8 | 0.05 | 25.0 | 95.71 | 9.77 |
| 2022 (9) | 3.54 | 42.74 | -0.36 | 0 | -3.86 | 0 | 0.03 | 0 | 3.18 | 30.86 | 0.2 | -35.48 | -0.05 | 0 | 0.75 | -42.66 | 3.73 | 30.88 | 2.91 | 31.67 | 1.11 | 3.74 | 0.04 | 33.33 | 87.19 | 16.37 |
| 2021 (8) | 2.48 | 45.03 | -0.05 | 0 | -1.35 | 0 | -0.04 | 0 | 2.43 | 122.94 | 0.31 | -27.91 | -0.08 | 0 | 1.31 | -29.91 | 2.85 | -1.38 | 2.21 | 0.45 | 1.07 | -0.93 | 0.03 | 50.0 | 74.92 | 44.59 |
| 2020 (7) | 1.71 | -50.72 | -0.62 | 0 | -1.44 | 0 | -0.01 | 0 | 1.09 | 153.49 | 0.43 | -83.46 | -0.05 | 0 | 1.86 | -83.26 | 2.89 | 17.0 | 2.2 | 22.22 | 1.08 | 24.14 | 0.02 | 0.0 | 51.82 | -59.83 |
| 2019 (6) | 3.47 | -4.93 | -3.04 | 0 | -0.06 | 0 | 0.12 | 140.0 | 0.43 | 48.28 | 2.6 | -28.37 | -0.06 | 0 | 11.13 | -29.66 | 2.47 | -29.02 | 1.8 | -29.13 | 0.87 | 55.36 | 0.02 | 100.0 | 129.00 | 9.91 |
| 2018 (5) | 3.65 | 100.55 | -3.36 | 0 | -1.02 | 0 | 0.05 | 0 | 0.29 | -58.57 | 3.63 | 242.45 | -0.01 | 0 | 15.83 | 239.02 | 3.48 | 5.14 | 2.54 | -2.31 | 0.56 | 7.69 | 0.01 | -50.0 | 117.36 | 102.48 |
| 2017 (4) | 1.82 | -29.46 | -1.12 | 0 | -1.1 | 0 | -0.15 | 0 | 0.7 | -69.16 | 1.06 | 241.94 | -0.04 | 0 | 4.67 | 234.71 | 3.31 | 0.0 | 2.6 | 5.26 | 0.52 | 4.0 | 0.02 | 0.0 | 57.96 | -32.83 |
| 2016 (3) | 2.58 | -7.53 | -0.31 | 0 | -1.4 | 0 | 0.12 | -20.0 | 2.27 | 138.95 | 0.31 | -83.06 | 0.01 | -50.0 | 1.40 | -83.2 | 3.31 | 3.76 | 2.47 | 6.93 | 0.5 | 0.0 | 0.02 | 0.0 | 86.29 | -12.48 |
| 2015 (2) | 2.79 | 103.65 | -1.84 | 0 | -1.41 | 0 | 0.15 | 0 | 0.95 | 1483.33 | 1.83 | 48.78 | 0.02 | 0 | 8.31 | 31.56 | 3.19 | 33.47 | 2.31 | 26.92 | 0.5 | 8.7 | 0.02 | 100.0 | 98.59 | 64.79 |
| 2014 (1) | 1.37 | -38.57 | -1.31 | 0 | -1.21 | 0 | -0.12 | 0 | 0.06 | -96.84 | 1.23 | 296.77 | -0.05 | 0 | 6.31 | 253.8 | 2.39 | 8.14 | 1.82 | 9.64 | 0.46 | 9.52 | 0.01 | -50.0 | 59.83 | -43.66 |
| 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) | 1.44 | 157.14 | -29.76 | -0.04 | 66.67 | -300.0 | -0.7 | -4.48 | 41.67 | 0.03 | 133.33 | 200.0 | 1.4 | 218.18 | -31.37 | 0.04 | -20.0 | 100.0 | 0.03 | 0.0 | 200.0 | 0.56 | -29.3 | 97.76 | 1.16 | 65.71 | 8.41 | 0.98 | 66.1 | 22.5 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 114.29 | 77.55 | -39.79 |
| 23Q3 (19) | 0.56 | -50.44 | 21.74 | -0.12 | 53.85 | 42.86 | -0.67 | -452.63 | 24.72 | -0.09 | -212.5 | 0 | 0.44 | -49.43 | 76.0 | 0.05 | -64.29 | 0.0 | 0.03 | 0.0 | 400.0 | 0.79 | -63.1 | 8.4 | 0.7 | 12.9 | -32.69 | 0.59 | 28.26 | -28.05 | 0.27 | -3.57 | -6.9 | 0.01 | 0.0 | 0.0 | 64.37 | -57.28 | 56.72 |
| 23Q2 (18) | 1.13 | 413.64 | 15.31 | -0.26 | -73.33 | -100.0 | 0.19 | 130.16 | 115.97 | 0.08 | 900.0 | 0.0 | 0.87 | 1142.86 | 2.35 | 0.14 | 55.56 | 55.56 | 0.03 | 0 | 400.0 | 2.15 | 20.25 | 66.53 | 0.62 | 51.22 | -33.33 | 0.46 | 39.39 | -36.99 | 0.28 | 7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 150.67 | 310.91 | 56.82 |
| 23Q1 (17) | 0.22 | -89.27 | 340.0 | -0.15 | -1400.0 | 0 | -0.63 | 47.5 | -6.78 | -0.01 | -200.0 | 80.0 | 0.07 | -96.57 | 40.0 | 0.09 | 350.0 | 125.0 | 0 | -100.0 | 100.0 | 1.79 | 530.36 | 159.38 | 0.41 | -61.68 | -39.71 | 0.33 | -58.75 | -41.07 | 0.26 | -3.7 | -3.7 | 0.01 | 0.0 | 0.0 | 36.67 | -80.68 | 516.0 |
| 22Q4 (16) | 2.05 | 345.65 | 36.67 | -0.01 | 95.24 | 96.43 | -1.2 | -34.83 | -200.0 | 0.01 | 0 | -50.0 | 2.04 | 716.0 | 67.21 | 0.02 | -60.0 | 140.0 | 0.01 | 200.0 | 110.0 | 0.28 | -61.25 | 139.15 | 1.07 | 2.88 | 32.1 | 0.8 | -2.44 | 26.98 | 0.27 | -6.9 | 0.0 | 0.01 | 0.0 | 0.0 | 189.81 | 362.16 | 15.15 |
| 22Q3 (15) | 0.46 | -53.06 | 202.22 | -0.21 | -61.54 | -320.0 | -0.89 | 25.21 | 13.59 | 0 | -100.0 | 100.0 | 0.25 | -70.59 | 150.0 | 0.05 | -44.44 | -16.67 | -0.01 | 0.0 | -200.0 | 0.73 | -43.31 | -38.47 | 1.04 | 11.83 | 73.33 | 0.82 | 12.33 | 70.83 | 0.29 | 3.57 | 7.41 | 0.01 | 0.0 | 0.0 | 41.07 | -57.25 | 169.37 |
| 22Q2 (14) | 0.98 | 1860.0 | 172.22 | -0.13 | 0 | -30.0 | -1.19 | -101.69 | -893.33 | 0.08 | 260.0 | 500.0 | 0.85 | 1600.0 | 226.92 | 0.09 | 125.0 | -25.0 | -0.01 | 75.0 | -200.0 | 1.29 | 87.29 | -33.81 | 0.93 | 36.76 | 29.17 | 0.73 | 30.36 | 30.36 | 0.28 | 3.7 | 3.7 | 0.01 | 0.0 | 0.0 | 96.08 | 1514.12 | 124.18 |
| 22Q1 (13) | 0.05 | -96.67 | -95.28 | 0 | 100.0 | -100.0 | -0.59 | -47.5 | -637.5 | -0.05 | -350.0 | 0 | 0.05 | -95.9 | -96.55 | 0.04 | 180.0 | -78.95 | -0.04 | 60.0 | 0 | 0.69 | 195.15 | -79.71 | 0.68 | -16.05 | -5.56 | 0.56 | -11.11 | 3.7 | 0.27 | 0.0 | 3.85 | 0.01 | 0.0 | 0.0 | 5.95 | -96.39 | -95.45 |
| 21Q4 (12) | 1.5 | 433.33 | 28.21 | -0.28 | -460.0 | -255.56 | -0.4 | 61.17 | 52.38 | 0.02 | 150.0 | -60.0 | 1.22 | 344.0 | -9.63 | -0.05 | -183.33 | -162.5 | -0.1 | -1100.0 | -140.0 | -0.72 | -160.9 | -156.44 | 0.81 | 35.0 | -2.41 | 0.63 | 31.25 | 0.0 | 0.27 | 0.0 | 3.85 | 0.01 | 0.0 | 0 | 164.84 | 378.39 | 25.39 |
| 21Q3 (11) | -0.45 | -225.0 | -176.27 | -0.05 | 50.0 | 87.8 | -1.03 | -786.67 | -758.33 | -0.04 | -100.0 | 0.0 | -0.5 | -292.31 | -377.78 | 0.06 | -50.0 | 0.0 | 0.01 | 0.0 | 103.57 | 1.19 | -39.01 | 21.98 | 0.6 | -16.67 | -38.78 | 0.48 | -14.29 | -33.33 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -59.21 | -238.16 | -200.36 |
| 21Q2 (10) | 0.36 | -66.04 | 400.0 | -0.1 | -125.64 | 84.13 | 0.15 | 287.5 | 850.0 | -0.02 | 0 | -150.0 | 0.26 | -82.07 | 134.67 | 0.12 | -36.84 | 9.09 | 0.01 | 0 | 0 | 1.95 | -42.58 | 3.6 | 0.72 | 0.0 | 12.5 | 0.56 | 3.7 | 12.0 | 0.27 | 3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 42.86 | -67.25 | 378.57 |
| 21Q1 (9) | 1.06 | -9.4 | 2020.0 | 0.39 | 116.67 | 50.0 | -0.08 | 90.48 | 82.22 | 0 | -100.0 | 100.0 | 1.45 | 7.41 | 367.74 | 0.19 | 137.5 | 18.75 | 0 | -100.0 | 100.0 | 3.39 | 164.64 | 2.21 | 0.72 | -13.25 | 63.64 | 0.54 | -14.29 | 54.29 | 0.26 | 0.0 | -7.14 | 0.01 | 0 | 0.0 | 130.86 | -0.45 | 1575.06 |
| 20Q4 (8) | 1.17 | 98.31 | -23.03 | 0.18 | 143.9 | 124.66 | -0.84 | -600.0 | -411.11 | 0.05 | 225.0 | -64.29 | 1.35 | 650.0 | 70.89 | 0.08 | 33.33 | -78.95 | 0.25 | 189.29 | 1350.0 | 1.28 | 31.62 | -76.55 | 0.83 | -15.31 | 9.21 | 0.63 | -12.5 | 10.53 | 0.26 | -3.7 | 8.33 | 0 | -100.0 | -100.0 | 131.46 | 122.81 | -29.08 |
| 20Q3 (7) | 0.59 | 591.67 | 247.06 | -0.41 | 34.92 | -472.73 | -0.12 | -500.0 | 90.7 | -0.04 | -200.0 | 60.0 | 0.18 | 124.0 | -35.71 | 0.06 | -45.45 | -87.76 | -0.28 | 0 | -143.08 | 0.97 | -48.2 | -88.99 | 0.98 | 53.12 | 50.77 | 0.72 | 44.0 | 53.19 | 0.27 | 0.0 | 22.73 | 0.01 | 0.0 | 0.0 | 59.00 | 483.5 | 142.94 |
| 20Q2 (6) | -0.12 | -340.0 | -109.84 | -0.63 | -342.31 | 16.0 | -0.02 | 95.56 | -120.0 | 0.04 | 180.0 | -33.33 | -0.75 | -341.94 | -259.57 | 0.11 | -31.25 | 83.33 | 0 | 100.0 | 100.0 | 1.88 | -43.35 | 84.59 | 0.64 | 45.45 | 30.61 | 0.5 | 42.86 | 42.86 | 0.27 | -3.57 | 35.0 | 0.01 | 0.0 | 0 | -15.38 | -296.92 | -106.94 |
| 20Q1 (5) | 0.05 | -96.71 | -91.23 | 0.26 | 135.62 | 115.57 | -0.45 | -266.67 | -152.94 | -0.05 | -135.71 | -350.0 | 0.31 | -60.76 | 128.18 | 0.16 | -57.89 | -90.42 | -0.03 | -50.0 | 0 | 3.32 | -39.29 | -90.14 | 0.44 | -42.11 | -22.81 | 0.35 | -38.6 | -14.63 | 0.28 | 16.67 | 40.0 | 0.01 | 0.0 | 0 | 7.81 | -95.79 | -91.64 |
| 19Q4 (4) | 1.52 | 794.12 | 0.0 | -0.73 | -763.64 | 0.0 | 0.27 | 120.93 | 0.0 | 0.14 | 240.0 | 0.0 | 0.79 | 182.14 | 0.0 | 0.38 | -22.45 | 0.0 | -0.02 | -103.08 | 0.0 | 5.47 | -38.18 | 0.0 | 0.76 | 16.92 | 0.0 | 0.57 | 21.28 | 0.0 | 0.24 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 185.37 | 663.27 | 0.0 |
| 19Q3 (3) | 0.17 | -86.07 | 0.0 | 0.11 | 114.67 | 0.0 | -1.29 | -1390.0 | 0.0 | -0.1 | -266.67 | 0.0 | 0.28 | -40.43 | 0.0 | 0.49 | 716.67 | 0.0 | 0.65 | 194.2 | 0.0 | 8.84 | 768.26 | 0.0 | 0.65 | 32.65 | 0.0 | 0.47 | 34.29 | 0.0 | 0.22 | 10.0 | 0.0 | 0.01 | 0 | 0.0 | 24.29 | -89.05 | 0.0 |
| 19Q2 (2) | 1.22 | 114.04 | 0.0 | -0.75 | 55.09 | 0.0 | 0.1 | -88.24 | 0.0 | 0.06 | 200.0 | 0.0 | 0.47 | 142.73 | 0.0 | 0.06 | -96.41 | 0.0 | -0.69 | 0 | 0.0 | 1.02 | -96.97 | 0.0 | 0.49 | -14.04 | 0.0 | 0.35 | -14.63 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 221.82 | 137.38 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | -1.67 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1.1 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.67 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 93.44 | 0.0 | 0.0 |
