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) | 9.88 | 61.44 | -2.93 | 0 | -6.09 | 0 | -0.09 | 0 | 6.95 | 48.5 | 0.27 | -70.0 | 0 | 0 | 0.74 | -55.6 | 4.03 | -44.79 | 4.86 | -32.41 | 0.73 | -1.35 | 0.05 | -16.67 | 175.18 | 128.7 |
| 2022 (9) | 6.12 | 64.52 | -1.44 | 0 | -1.75 | 0 | 0.45 | 0 | 4.68 | 0 | 0.9 | -35.25 | 0.01 | 0 | 1.68 | -30.96 | 7.3 | -1.35 | 7.19 | 8.94 | 0.74 | -5.13 | 0.06 | 0.0 | 76.60 | 53.19 |
| 2021 (8) | 3.72 | -74.4 | -7.37 | 0 | -1.98 | 0 | -0.11 | 0 | -3.65 | 0 | 1.39 | 631.58 | -0.02 | 0 | 2.43 | 422.32 | 7.4 | 39.36 | 6.6 | 50.34 | 0.78 | -17.89 | 0.06 | 0.0 | 50.00 | -81.42 |
| 2020 (7) | 14.53 | 258.77 | -0.55 | 0 | -9.01 | 0 | 0 | 0 | 13.98 | 341.01 | 0.19 | -68.33 | -0.06 | 0 | 0.47 | -65.61 | 5.31 | 69.11 | 4.39 | 40.71 | 0.95 | 0.0 | 0.06 | -25.0 | 269.07 | 175.72 |
| 2019 (6) | 4.05 | -21.05 | -0.88 | 0 | -1.08 | 0 | 0.14 | 0 | 3.17 | -28.76 | 0.6 | 150.0 | 0.07 | 0 | 1.35 | 221.09 | 3.14 | -53.76 | 3.12 | -43.88 | 0.95 | 55.74 | 0.08 | 0.0 | 97.59 | 18.9 |
| 2018 (5) | 5.13 | 622.54 | -0.68 | 0 | -2.58 | 0 | -0.08 | 0 | 4.45 | 0 | 0.24 | 41.18 | -0.93 | 0 | 0.42 | 23.91 | 6.79 | 19.75 | 5.56 | 37.97 | 0.61 | -1.61 | 0.08 | 0.0 | 82.08 | 446.81 |
| 2017 (4) | 0.71 | -91.64 | -2.39 | 0 | 0.54 | 0 | 0.08 | 0 | -1.68 | 0 | 0.17 | -80.9 | 0.06 | -72.73 | 0.34 | -85.17 | 5.67 | 167.45 | 4.03 | 91.9 | 0.62 | -17.33 | 0.08 | 100.0 | 15.01 | -94.89 |
| 2016 (3) | 8.49 | 98.83 | 1.15 | 0 | -6.86 | 0 | -0.01 | 0 | 9.64 | 659.06 | 0.89 | -59.55 | 0.22 | 0 | 2.29 | -64.98 | 2.12 | 0 | 2.1 | 0 | 0.75 | -41.86 | 0.04 | -33.33 | 293.77 | 0 |
| 2015 (2) | 4.27 | 754.0 | -3.0 | 0 | 1.92 | 0 | 0.05 | 150.0 | 1.27 | 0 | 2.2 | 348.98 | -1.71 | 0 | 6.54 | 399.31 | -2.24 | 0 | -4.96 | 0 | 1.29 | 18.35 | 0.06 | -40.0 | 0.00 | 0 |
| 2014 (1) | 0.5 | -79.84 | -3.42 | 0 | -0.06 | 0 | 0.02 | 0 | -2.92 | 0 | 0.49 | -57.76 | -1.6 | 0 | 1.31 | -61.17 | 2.13 | 24.56 | 2.43 | -15.03 | 1.09 | -7.63 | 0.1 | -47.37 | 13.81 | -76.44 |
| 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) | 2.61 | -29.08 | 119.33 | -2.35 | -158.24 | -109.82 | -0.75 | 78.87 | -292.31 | 0.01 | 0 | -97.87 | 0.26 | -90.61 | 271.43 | 0.12 | 71.43 | -45.45 | 0 | 0 | -100.0 | 1.17 | 51.36 | -32.26 | 1.29 | 41.76 | -37.07 | 1.1 | -34.91 | -19.71 | 0.18 | 0.0 | -5.26 | 0.01 | 0.0 | -50.0 | 202.33 | 3.36 | 168.63 |
| 23Q3 (19) | 3.68 | -15.6 | 44.88 | -0.91 | 0 | -2933.33 | -3.55 | -115.15 | -10.59 | 0 | 100.0 | 100.0 | 2.77 | -36.47 | 10.36 | 0.07 | 133.33 | -58.82 | 0 | 0 | 0 | 0.77 | 87.96 | -30.2 | 0.91 | 59.65 | -43.48 | 1.69 | 119.48 | -25.22 | 0.18 | 0.0 | -5.26 | 0.01 | 0.0 | -50.0 | 195.74 | -56.9 | 90.35 |
| 23Q2 (18) | 4.36 | 666.23 | 84.75 | 0 | -100.0 | -100.0 | -1.65 | -1078.57 | -236.73 | -0.05 | 16.67 | -600.0 | 4.36 | 1090.91 | 8.19 | 0.03 | -40.0 | -40.0 | 0 | 0 | 0 | 0.41 | -20.41 | 8.64 | 0.57 | -54.4 | -72.86 | 0.77 | -40.77 | -61.31 | 0.18 | -5.26 | 0.0 | 0.01 | -50.0 | -50.0 | 454.17 | 990.64 | 321.45 |
| 23Q1 (17) | -0.77 | -164.71 | -2025.0 | 0.33 | 129.46 | 116.84 | -0.14 | -135.9 | -109.03 | -0.06 | -112.77 | -160.0 | -0.44 | -728.57 | 77.08 | 0.05 | -77.27 | -89.13 | 0 | -100.0 | 0 | 0.52 | -70.08 | -86.06 | 1.25 | -39.02 | -18.83 | 1.3 | -5.11 | -17.2 | 0.19 | 0.0 | 5.56 | 0.02 | 0.0 | 100.0 | -50.99 | -167.71 | -2343.71 |
| 22Q4 (16) | 1.19 | -53.15 | 11800.0 | -1.12 | -3633.33 | -530.77 | 0.39 | 112.15 | 130.71 | 0.47 | 491.67 | 304.35 | 0.07 | -97.21 | -74.07 | 0.22 | 29.41 | 120.0 | 0.01 | 0 | 200.0 | 1.73 | 55.94 | 157.33 | 2.05 | 27.33 | 5.67 | 1.37 | -39.38 | -18.45 | 0.19 | 0.0 | 5.56 | 0.02 | 0.0 | 100.0 | 75.32 | -26.76 | 13984.18 |
| 22Q3 (15) | 2.54 | 7.63 | 247.95 | -0.03 | -101.8 | 98.93 | -3.21 | -555.1 | -41.41 | -0.12 | -1300.0 | -1300.0 | 2.51 | -37.72 | 221.26 | 0.17 | 240.0 | -84.4 | 0 | 0 | 0 | 1.11 | 192.57 | -86.58 | 1.61 | -23.33 | 5.23 | 2.26 | 13.57 | 45.81 | 0.19 | 5.56 | 0.0 | 0.02 | 0.0 | 0.0 | 102.83 | -4.57 | 147.93 |
| 22Q2 (14) | 2.36 | 5800.0 | 242.03 | 1.67 | 185.2 | 143.72 | -0.49 | -131.61 | -184.48 | 0.01 | -90.0 | -83.33 | 4.03 | 309.9 | 228.75 | 0.05 | -89.13 | -61.54 | 0 | 0 | 100.0 | 0.38 | -89.79 | -55.39 | 2.1 | 36.36 | 0.96 | 1.99 | 26.75 | 6.99 | 0.18 | 0.0 | -5.26 | 0.02 | 100.0 | 100.0 | 107.76 | 4641.55 | 221.73 |
| 22Q1 (13) | 0.04 | 300.0 | -98.26 | -1.96 | -853.85 | -94.06 | 1.55 | 222.05 | 58.16 | 0.1 | 143.48 | 66.67 | -1.92 | -811.11 | -248.84 | 0.46 | 360.0 | 475.0 | 0 | 100.0 | 0 | 3.71 | 452.37 | 541.77 | 1.54 | -20.62 | -16.76 | 1.57 | -6.55 | 3.97 | 0.18 | 0.0 | -18.18 | 0.01 | 0.0 | 0.0 | 2.27 | 325.0 | -98.28 |
| 21Q4 (12) | 0.01 | -98.63 | -99.5 | 0.26 | 109.29 | 100.0 | -1.27 | 44.05 | -629.17 | -0.23 | -2400.0 | 0 | 0.27 | 113.04 | -87.38 | 0.1 | -90.83 | 233.33 | -0.01 | 0 | 83.33 | 0.67 | -91.87 | 200.87 | 1.94 | 26.8 | 3.74 | 1.68 | 8.39 | 20.86 | 0.18 | -5.26 | -21.74 | 0.01 | -50.0 | -50.0 | 0.53 | -98.71 | -99.56 |
| 21Q3 (11) | 0.73 | 5.8 | -85.83 | -2.8 | 26.7 | -600.0 | -2.27 | -491.38 | 55.31 | 0.01 | -83.33 | 101.35 | -2.07 | 33.87 | -143.58 | 1.09 | 738.46 | 2625.0 | 0 | 100.0 | 0 | 8.26 | 872.49 | 2104.77 | 1.53 | -26.44 | 9.29 | 1.55 | -16.67 | 18.32 | 0.19 | 0.0 | -17.39 | 0.02 | 100.0 | 0.0 | 41.48 | 23.83 | -87.44 |
| 21Q2 (10) | 0.69 | -70.0 | -70.13 | -3.82 | -278.22 | -4675.0 | 0.58 | -40.82 | 137.66 | 0.06 | 0.0 | -84.21 | -3.13 | -342.64 | -240.36 | 0.13 | 62.5 | 116.67 | -0.01 | 0 | 0 | 0.85 | 46.9 | 28.5 | 2.08 | 12.43 | 77.78 | 1.86 | 23.18 | 118.82 | 0.19 | -13.64 | -20.83 | 0.01 | 0.0 | 0.0 | 33.50 | -74.66 | -84.05 |
| 21Q1 (9) | 2.3 | 14.43 | -54.64 | -1.01 | -876.92 | -405.0 | 0.98 | 308.33 | 137.26 | 0.06 | 0 | 128.57 | 1.29 | -39.72 | -73.51 | 0.08 | 166.67 | 33.33 | 0 | 100.0 | -100.0 | 0.58 | 158.96 | -26.3 | 1.85 | -1.07 | 115.12 | 1.51 | 8.63 | 79.76 | 0.22 | -4.35 | -8.33 | 0.01 | -50.0 | -50.0 | 132.18 | 7.85 | -71.32 |
| 20Q4 (8) | 2.01 | -60.97 | 11.05 | 0.13 | 132.5 | 172.22 | 0.24 | 104.72 | 113.56 | 0 | 100.0 | -100.0 | 2.14 | -54.95 | 31.29 | 0.03 | -25.0 | -80.0 | -0.06 | 0 | -200.0 | 0.22 | -40.4 | -84.08 | 1.87 | 33.57 | 117.44 | 1.39 | 6.11 | 215.91 | 0.23 | 0.0 | -8.0 | 0.02 | 0.0 | 0.0 | 122.56 | -62.87 | -51.92 |
| 20Q3 (7) | 5.15 | 122.94 | 930.65 | -0.4 | -400.0 | -14.29 | -5.08 | -229.87 | -452.78 | -0.74 | -294.74 | -311.43 | 4.75 | 113.0 | 589.69 | 0.04 | -33.33 | -60.0 | 0 | 0 | -100.0 | 0.37 | -43.32 | -63.82 | 1.4 | 19.66 | 2233.33 | 1.31 | 54.12 | 57.83 | 0.23 | -4.17 | 0.0 | 0.02 | 100.0 | 0.0 | 330.13 | 57.2 | 675.06 |
| 20Q2 (6) | 2.31 | -54.44 | -36.36 | -0.08 | 60.0 | -214.29 | -1.54 | 41.44 | -201.96 | 0.38 | 280.95 | 371.43 | 2.23 | -54.21 | -39.73 | 0.06 | 0.0 | -73.91 | 0 | -100.0 | 100.0 | 0.66 | -15.75 | -63.17 | 1.17 | 36.05 | 10.38 | 0.85 | 1.19 | -13.27 | 0.24 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 210.00 | -54.44 | -28.26 |
| 20Q1 (5) | 5.07 | 180.11 | 767.11 | -0.2 | -11.11 | 51.22 | -2.63 | -48.59 | -1043.48 | -0.21 | -800.0 | -110.0 | 4.87 | 198.77 | 516.24 | 0.06 | -60.0 | -53.85 | 0.01 | -83.33 | 133.33 | 0.78 | -44.05 | -32.43 | 0.86 | 0.0 | -26.5 | 0.84 | 90.91 | -3.45 | 0.24 | -4.0 | 4.35 | 0.02 | 0.0 | 0.0 | 460.91 | 80.8 | 779.23 |
| 19Q4 (4) | 1.81 | 391.94 | 0.0 | -0.18 | 48.57 | 0.0 | -1.77 | -222.92 | 0.0 | 0.03 | -91.43 | 0.0 | 1.63 | 268.04 | 0.0 | 0.15 | 50.0 | 0.0 | 0.06 | -40.0 | 0.0 | 1.40 | 35.42 | 0.0 | 0.86 | 1333.33 | 0.0 | 0.44 | -46.99 | 0.0 | 0.25 | 8.7 | 0.0 | 0.02 | 0.0 | 0.0 | 254.93 | 544.07 | 0.0 |
| 19Q3 (3) | -0.62 | -117.08 | 0.0 | -0.35 | -600.0 | 0.0 | 1.44 | 382.35 | 0.0 | 0.35 | 350.0 | 0.0 | -0.97 | -126.22 | 0.0 | 0.1 | -56.52 | 0.0 | 0.1 | 266.67 | 0.0 | 1.04 | -42.3 | 0.0 | 0.06 | -94.34 | 0.0 | 0.83 | -15.31 | 0.0 | 0.23 | -4.17 | 0.0 | 0.02 | 0.0 | 0.0 | -57.41 | -119.61 | 0.0 |
| 19Q2 (2) | 3.63 | 577.63 | 0.0 | 0.07 | 117.07 | 0.0 | -0.51 | -121.74 | 0.0 | -0.14 | -40.0 | 0.0 | 3.7 | 416.24 | 0.0 | 0.23 | 76.92 | 0.0 | -0.06 | -100.0 | 0.0 | 1.79 | 54.57 | 0.0 | 1.06 | -9.4 | 0.0 | 0.98 | 12.64 | 0.0 | 0.24 | 4.35 | 0.0 | 0.02 | 0.0 | 0.0 | 292.74 | 531.41 | 0.0 |
| 19Q1 (1) | -0.76 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -67.86 | 0.0 | 0.0 |
