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) | 8.95 | 14.16 | -4.96 | 0 | -3.11 | 0 | 0.05 | 0 | 3.99 | 16.67 | 0.48 | -72.73 | -4.84 | 0 | 1.44 | -72.62 | 5.32 | -2.39 | 5.34 | -14.15 | 3.11 | -1.27 | 0.07 | 16.67 | 105.05 | 26.35 |
| 2022 (9) | 7.84 | -6.56 | -4.42 | 0 | -6.73 | 0 | -0.13 | 0 | 3.42 | -15.14 | 1.76 | -21.78 | -2.9 | 0 | 5.25 | -24.51 | 5.45 | -16.02 | 6.22 | 14.55 | 3.15 | 10.53 | 0.06 | 20.0 | 83.14 | -17.46 |
| 2021 (8) | 8.39 | 147.49 | -4.36 | 0 | 0.66 | 0 | 0.21 | 600.0 | 4.03 | 138.46 | 2.25 | 81.45 | -2.27 | 0 | 6.96 | 42.44 | 6.49 | 60.25 | 5.43 | 44.8 | 2.85 | 9.62 | 0.05 | 25.0 | 100.72 | 89.85 |
| 2020 (7) | 3.39 | -53.31 | -1.7 | 0 | -1.05 | 0 | 0.03 | -57.14 | 1.69 | -64.5 | 1.24 | -56.03 | -0.69 | 0 | 4.89 | -59.22 | 4.05 | 26.96 | 3.75 | 22.95 | 2.6 | 4.0 | 0.04 | 0.0 | 53.05 | -59.15 |
| 2019 (6) | 7.26 | 50.94 | -2.5 | 0 | -2.0 | 0 | 0.07 | 0 | 4.76 | 128.85 | 2.82 | 97.2 | -0.08 | 0 | 11.98 | 113.62 | 3.19 | -39.12 | 3.05 | -28.07 | 2.5 | 26.9 | 0.04 | -20.0 | 129.87 | 69.03 |
| 2018 (5) | 4.81 | -5.31 | -2.73 | 0 | -1.93 | 0 | -0.12 | 0 | 2.08 | 0 | 1.43 | -49.11 | -1.56 | 0 | 5.61 | -52.32 | 5.24 | -10.58 | 4.24 | 7.07 | 1.97 | 26.28 | 0.05 | 150.0 | 76.84 | -16.21 |
| 2017 (4) | 5.08 | -10.41 | -5.36 | 0 | -3.01 | 0 | -0.13 | 0 | -0.28 | 0 | 2.81 | 128.46 | -2.44 | 0 | 11.76 | 104.36 | 5.86 | 26.29 | 3.96 | 15.79 | 1.56 | 11.43 | 0.02 | -33.33 | 91.70 | -21.56 |
| 2016 (3) | 5.67 | 82.32 | -2.46 | 0 | -0.09 | 0 | 0.03 | -50.0 | 3.21 | 208.65 | 1.23 | -21.66 | -1.41 | 0 | 5.76 | -27.71 | 4.64 | 56.23 | 3.42 | 36.8 | 1.4 | -3.45 | 0.03 | 0.0 | 116.91 | 49.61 |
| 2015 (2) | 3.11 | -30.89 | -2.07 | 0 | -0.88 | 0 | 0.06 | 0 | 1.04 | 0 | 1.57 | -23.79 | -0.56 | 0 | 7.96 | -23.79 | 2.97 | -20.8 | 2.5 | -9.42 | 1.45 | 16.94 | 0.03 | 50.0 | 78.14 | -30.19 |
| 2014 (1) | 4.5 | 22.62 | -6.53 | 0 | 3.58 | 0 | -0.06 | 0 | -2.03 | 0 | 2.06 | -16.6 | -0.98 | 0 | 10.45 | -23.87 | 3.75 | 6.23 | 2.76 | -3.5 | 1.24 | 47.62 | 0.02 | 0.0 | 111.94 | 13.47 |
| 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) | 3.43 | 22.94 | 47.21 | -2.91 | -327.94 | -67.24 | 0.89 | 125.72 | 164.49 | -0.17 | -156.67 | -142.86 | 0.52 | -75.36 | -11.86 | 0.26 | 533.33 | -74.51 | -2.76 | -258.44 | -263.16 | 3.01 | 549.87 | -78.19 | 1.5 | -19.79 | 36.36 | 1.46 | -5.81 | 40.38 | 0.76 | 0.0 | -5.0 | 0.02 | 0.0 | 100.0 | 153.12 | 27.88 | 21.58 |
| 23Q3 (19) | 2.79 | 75.47 | 32.23 | -0.68 | 35.85 | 21.84 | -3.46 | -1630.0 | 15.2 | 0.3 | 372.73 | 1400.0 | 2.11 | 298.11 | 70.16 | -0.06 | -137.5 | -400.0 | -0.77 | 17.2 | 20.62 | -0.67 | -133.2 | -387.31 | 1.87 | 94.79 | 40.6 | 1.55 | 14.81 | -7.74 | 0.76 | -3.8 | -3.8 | 0.02 | 0.0 | 0.0 | 119.74 | 62.67 | 41.31 |
| 23Q2 (18) | 1.59 | 41.96 | -36.65 | -1.06 | -241.94 | -171.79 | -0.2 | 41.18 | 71.83 | -0.11 | -375.0 | -266.67 | 0.53 | -34.57 | -75.0 | 0.16 | 33.33 | 166.67 | -0.93 | -151.35 | -165.71 | 2.01 | 30.82 | 185.45 | 0.96 | -3.03 | -30.43 | 1.35 | 39.18 | -20.59 | 0.79 | -1.25 | 0.0 | 0.02 | 0.0 | 100.0 | 73.61 | 17.65 | -26.68 |
| 23Q1 (17) | 1.12 | -51.93 | 25.84 | -0.31 | 82.18 | 78.17 | -0.34 | 75.36 | 39.29 | 0.04 | 157.14 | 180.0 | 0.81 | 37.29 | 252.83 | 0.12 | -88.24 | -81.54 | -0.37 | 51.32 | 54.88 | 1.54 | -88.84 | -78.72 | 0.99 | -10.0 | -39.26 | 0.97 | -6.73 | -46.41 | 0.8 | 0.0 | 3.9 | 0.02 | 100.0 | 100.0 | 62.57 | -50.32 | 82.09 |
| 22Q4 (16) | 2.33 | 10.43 | -31.27 | -1.74 | -100.0 | -104.71 | -1.38 | 66.18 | -193.62 | -0.07 | -450.0 | -150.0 | 0.59 | -52.42 | -76.77 | 1.02 | 5000.0 | 36.0 | -0.76 | 21.65 | -442.86 | 13.78 | 5827.03 | 28.46 | 1.1 | -17.29 | 5.77 | 1.04 | -38.1 | -7.96 | 0.8 | 1.27 | 6.67 | 0.01 | -50.0 | 0.0 | 125.95 | 48.63 | -29.78 |
| 22Q3 (15) | 2.11 | -15.94 | -4.95 | -0.87 | -123.08 | 24.35 | -4.08 | -474.65 | -700.0 | 0.02 | 166.67 | -50.0 | 1.24 | -41.51 | 15.89 | 0.02 | -66.67 | -94.29 | -0.97 | -177.14 | -18.29 | 0.23 | -67.02 | -94.23 | 1.33 | -3.62 | -33.5 | 1.68 | -1.18 | 4.35 | 0.79 | 0.0 | 9.72 | 0.02 | 100.0 | 100.0 | 84.74 | -15.6 | -10.68 |
| 22Q2 (14) | 2.51 | 182.02 | 59.87 | -0.39 | 72.54 | 69.29 | -0.71 | -26.79 | -150.35 | -0.03 | 40.0 | -200.0 | 2.12 | 500.0 | 606.67 | 0.06 | -90.77 | -93.62 | -0.35 | 57.32 | 2.78 | 0.71 | -90.25 | -93.41 | 1.38 | -15.34 | -29.95 | 1.7 | -6.08 | 21.43 | 0.79 | 2.6 | 12.86 | 0.01 | 0.0 | 0.0 | 100.40 | 192.18 | 34.93 |
| 22Q1 (13) | 0.89 | -73.75 | -25.83 | -1.42 | -67.06 | -31.48 | -0.56 | -19.15 | -333.33 | -0.05 | -135.71 | -200.0 | -0.53 | -120.87 | -541.67 | 0.65 | -13.33 | 209.52 | -0.82 | -485.71 | 12.77 | 7.23 | -32.61 | 170.96 | 1.63 | 56.73 | 9.4 | 1.81 | 60.18 | 40.31 | 0.77 | 2.67 | 11.59 | 0.01 | 0.0 | 0.0 | 34.36 | -80.84 | -43.01 |
| 21Q4 (12) | 3.39 | 52.7 | 26.02 | -0.85 | 26.09 | -107.32 | -0.47 | 7.84 | -267.86 | 0.14 | 250.0 | 1300.0 | 2.54 | 137.38 | 11.4 | 0.75 | 114.29 | 56.25 | -0.14 | 82.93 | -450.0 | 10.73 | 166.09 | 67.43 | 1.04 | -48.0 | -27.27 | 1.13 | -29.81 | 0.0 | 0.75 | 4.17 | 10.29 | 0.01 | 0.0 | 0.0 | 179.37 | 89.06 | 21.35 |
| 21Q3 (11) | 2.22 | 41.4 | 226.86 | -1.15 | 9.45 | -98.28 | -0.51 | -136.17 | 69.82 | 0.04 | 500.0 | 233.33 | 1.07 | 256.67 | 145.92 | 0.35 | -62.77 | -23.91 | -0.82 | -127.78 | -382.35 | 4.03 | -62.29 | -39.17 | 2.0 | 1.52 | 78.57 | 1.61 | 15.0 | 33.06 | 0.72 | 2.86 | 9.09 | 0.01 | 0.0 | 0.0 | 94.87 | 27.5 | 201.92 |
| 21Q2 (10) | 1.57 | 30.83 | 109.33 | -1.27 | -17.59 | -144.23 | 1.41 | 487.5 | 907.14 | -0.01 | -120.0 | -114.29 | 0.3 | 150.0 | 30.43 | 0.94 | 347.62 | 224.14 | -0.36 | 61.7 | -9.09 | 10.69 | 300.77 | 97.29 | 1.97 | 32.21 | 198.48 | 1.4 | 8.53 | 118.75 | 0.7 | 1.45 | 7.69 | 0.01 | 0.0 | 0.0 | 74.41 | 23.39 | 28.97 |
| 21Q1 (9) | 1.2 | -55.39 | -29.41 | -1.08 | -163.41 | -500.0 | 0.24 | -14.29 | 9.09 | 0.05 | 400.0 | 266.67 | 0.12 | -94.74 | -92.11 | 0.21 | -56.25 | 2000.0 | -0.94 | -2450.0 | -308.7 | 2.67 | -58.36 | 1396.95 | 1.49 | 4.2 | 77.38 | 1.29 | 14.16 | 67.53 | 0.69 | 1.47 | 13.11 | 0.01 | 0.0 | 0.0 | 60.30 | -59.2 | -50.69 |
| 20Q4 (8) | 2.69 | 253.71 | 92.14 | -0.41 | 29.31 | 52.87 | 0.28 | 116.57 | 0.0 | 0.01 | 133.33 | 109.09 | 2.28 | 197.85 | 330.19 | 0.48 | 4.35 | -75.88 | 0.04 | 123.53 | -95.83 | 6.41 | -3.31 | -79.94 | 1.43 | 27.68 | 95.89 | 1.13 | -6.61 | 94.83 | 0.68 | 3.03 | 11.48 | 0.01 | 0.0 | 0.0 | 147.80 | 258.78 | 26.69 |
| 20Q3 (7) | -1.75 | -333.33 | -185.37 | -0.58 | -11.54 | -13.73 | -1.69 | -1307.14 | -259.57 | -0.03 | -142.86 | -400.0 | -2.33 | -1113.04 | -251.3 | 0.46 | 58.62 | 39.39 | -0.17 | 48.48 | 45.16 | 6.63 | 22.28 | 11.07 | 1.12 | 69.7 | 111.32 | 1.21 | 89.06 | 55.13 | 0.66 | 1.54 | 4.76 | 0.01 | 0.0 | 0.0 | -93.09 | -261.35 | -164.48 |
| 20Q2 (6) | 0.75 | -55.88 | -60.11 | -0.52 | -188.89 | 1.89 | 0.14 | -36.36 | 108.43 | 0.07 | 333.33 | 133.33 | 0.23 | -84.87 | -82.96 | 0.29 | 2800.0 | 45.0 | -0.33 | -43.48 | 21.43 | 5.42 | 2940.93 | 48.79 | 0.66 | -21.43 | -17.5 | 0.64 | -16.88 | -3.03 | 0.65 | 6.56 | 3.17 | 0.01 | 0.0 | 0.0 | 57.69 | -52.83 | -60.11 |
| 20Q1 (5) | 1.7 | 21.43 | -6.08 | -0.18 | 79.31 | 69.49 | 0.22 | -21.43 | 833.33 | -0.03 | 72.73 | 0.0 | 1.52 | 186.79 | 24.59 | 0.01 | -99.5 | -96.77 | -0.23 | -123.96 | 28.12 | 0.18 | -99.44 | -96.38 | 0.84 | 15.07 | -25.66 | 0.77 | 32.76 | -25.24 | 0.61 | 0.0 | -3.17 | 0.01 | 0.0 | 0.0 | 122.30 | 4.83 | 12.84 |
| 19Q4 (4) | 1.4 | -31.71 | 0.0 | -0.87 | -70.59 | 0.0 | 0.28 | 159.57 | 0.0 | -0.11 | -1200.0 | 0.0 | 0.53 | -65.58 | 0.0 | 1.99 | 503.03 | 0.0 | 0.96 | 409.68 | 0.0 | 31.94 | 435.27 | 0.0 | 0.73 | 37.74 | 0.0 | 0.58 | -25.64 | 0.0 | 0.61 | -3.17 | 0.0 | 0.01 | 0.0 | 0.0 | 116.67 | -19.19 | 0.0 |
| 19Q3 (3) | 2.05 | 9.04 | 0.0 | -0.51 | 3.77 | 0.0 | -0.47 | 71.69 | 0.0 | 0.01 | -66.67 | 0.0 | 1.54 | 14.07 | 0.0 | 0.33 | 65.0 | 0.0 | -0.31 | 26.19 | 0.0 | 5.97 | 63.81 | 0.0 | 0.53 | -33.75 | 0.0 | 0.78 | 18.18 | 0.0 | 0.63 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 144.37 | -0.17 | 0.0 |
| 19Q2 (2) | 1.88 | 3.87 | 0.0 | -0.53 | 10.17 | 0.0 | -1.66 | -5433.33 | 0.0 | 0.03 | 200.0 | 0.0 | 1.35 | 10.66 | 0.0 | 0.2 | -35.48 | 0.0 | -0.42 | -31.25 | 0.0 | 3.64 | -26.08 | 0.0 | 0.8 | -29.2 | 0.0 | 0.66 | -35.92 | 0.0 | 0.63 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 144.62 | 33.43 | 0.0 |
| 19Q1 (1) | 1.81 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 4.93 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 108.38 | 0.0 | 0.0 |
