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) | 13.03 | 19.65 | -10.0 | 0 | -0.84 | 0 | 0.12 | -62.5 | 3.03 | -13.92 | 8.5 | 56.83 | -0.18 | 0 | 18.50 | 71.43 | 4.77 | -14.67 | 3.7 | -40.61 | 5.72 | 0.88 | 0.04 | -33.33 | 137.74 | 51.27 |
| 2022 (9) | 10.89 | -4.81 | -7.37 | 0 | -5.67 | 0 | 0.32 | 0 | 3.52 | 57.14 | 5.42 | -29.43 | -0.07 | 0 | 10.79 | -11.27 | 5.59 | -52.55 | 6.23 | -33.93 | 5.67 | 4.61 | 0.06 | 20.0 | 91.05 | 18.59 |
| 2021 (8) | 11.44 | 11.28 | -9.2 | 0 | -6.65 | 0 | -0.18 | 0 | 2.24 | -65.27 | 7.68 | 98.45 | -0.42 | 0 | 12.16 | 69.54 | 11.78 | 53.59 | 9.43 | 42.45 | 5.42 | 11.29 | 0.05 | 150.0 | 76.78 | -14.03 |
| 2020 (7) | 10.28 | -22.24 | -3.83 | 0 | 5.48 | 0 | 0.47 | 1075.0 | 6.45 | -19.07 | 3.87 | -31.5 | -0.03 | 0 | 7.17 | -42.75 | 7.67 | 38.95 | 6.62 | 71.06 | 4.87 | 7.74 | 0.02 | 100.0 | 89.31 | -43.25 |
| 2019 (6) | 13.22 | 9.89 | -5.25 | 0 | -9.53 | 0 | 0.04 | 0 | 7.97 | 85.78 | 5.65 | -33.92 | 0 | 0 | 12.53 | -11.76 | 5.52 | -65.24 | 3.87 | -71.44 | 4.52 | 13.85 | 0.01 | 0.0 | 157.38 | 129.33 |
| 2018 (5) | 12.03 | 195.58 | -7.74 | 0 | -1.05 | 0 | -0.04 | 0 | 4.29 | 269.83 | 8.55 | 75.93 | -0.02 | 0 | 14.20 | 19.15 | 15.88 | 477.45 | 13.55 | 616.93 | 3.97 | 4.75 | 0.01 | 0.0 | 68.63 | -4.06 |
| 2017 (4) | 4.07 | -38.52 | -2.91 | 0 | 1.21 | 0 | 0.29 | 0 | 1.16 | -61.33 | 4.86 | 12.5 | 0.67 | 0 | 11.92 | 5.13 | 2.75 | 0.0 | 1.89 | -17.47 | 3.79 | -9.55 | 0.01 | -66.67 | 71.53 | -29.66 |
| 2016 (3) | 6.62 | -32.86 | -3.62 | 0 | -6.81 | 0 | -0.1 | 0 | 3.0 | -52.15 | 4.32 | 13.09 | -0.02 | 0 | 11.34 | 17.1 | 2.75 | 30.95 | 2.29 | -5.76 | 4.19 | -5.63 | 0.03 | -25.0 | 101.69 | -28.73 |
| 2015 (2) | 9.86 | 59.29 | -3.59 | 0 | -1.24 | 0 | -0.18 | 0 | 6.27 | 612.5 | 3.82 | 21.27 | -0.68 | 0 | 9.68 | 24.1 | 2.1 | 56.72 | 2.43 | 42.11 | 4.44 | -3.27 | 0.04 | 33.33 | 142.69 | 45.92 |
| 2014 (1) | 6.19 | 60.36 | -5.31 | 0 | -1.23 | 0 | -0.02 | 0 | 0.88 | 0 | 3.15 | -54.41 | -0.13 | 0 | 7.80 | -56.77 | 1.34 | 28.85 | 1.71 | 125.0 | 4.59 | -0.86 | 0.03 | -72.73 | 97.79 | 39.34 |
| 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) | 3.72 | 18.1 | -3.38 | -4.71 | -923.91 | -90.69 | 2.45 | 171.22 | 12350.0 | 0.46 | 557.14 | -41.03 | -0.99 | -136.8 | -171.74 | 4.83 | 1107.5 | 169.83 | 0.02 | -75.0 | 0 | 42.26 | 1160.32 | 175.5 | 1.35 | 20.54 | 50.0 | 0.32 | -73.77 | 10.34 | 1.41 | -2.76 | 2.17 | 0 | -100.0 | -100.0 | 215.03 | 82.95 | -6.17 |
| 23Q3 (19) | 3.15 | 75.0 | -12.74 | -0.46 | 51.06 | 77.78 | -3.44 | -561.54 | 40.99 | 0.07 | 120.59 | 118.42 | 2.69 | 212.79 | 74.68 | 0.4 | -31.03 | -54.02 | 0.08 | 128.57 | 0 | 3.35 | -33.69 | -57.14 | 1.12 | -1.75 | 34.94 | 1.22 | -7.58 | -22.78 | 1.45 | 0.69 | 1.4 | 0.01 | 0.0 | -50.0 | 117.54 | 80.88 | -1.35 |
| 23Q2 (18) | 1.8 | -58.72 | -23.08 | -0.94 | 75.84 | 21.67 | -0.52 | -176.47 | -5100.0 | -0.34 | -466.67 | -666.67 | 0.86 | 82.98 | -24.56 | 0.58 | -78.36 | -50.0 | -0.28 | 0 | -300.0 | 5.06 | -79.02 | -43.11 | 1.14 | -2.56 | -34.86 | 1.32 | 57.14 | -37.14 | 1.44 | 0.7 | 0.0 | 0.01 | 0.0 | -50.0 | 64.98 | -66.02 | -1.14 |
| 23Q1 (17) | 4.36 | 13.25 | 300.0 | -3.89 | -57.49 | -140.12 | 0.68 | 3500.0 | 257.89 | -0.06 | -107.69 | 57.14 | 0.47 | -65.94 | 188.68 | 2.68 | 49.72 | 66.46 | 0 | 0 | 0 | 24.10 | 57.13 | 115.26 | 1.17 | 30.0 | -44.55 | 0.84 | 189.66 | -63.0 | 1.43 | 3.62 | 0.7 | 0.01 | 0.0 | -50.0 | 191.23 | -16.56 | 550.88 |
| 22Q4 (16) | 3.85 | 6.65 | 148.39 | -2.47 | -19.32 | -8.81 | -0.02 | 99.66 | 98.04 | 0.78 | 305.26 | 7900.0 | 1.38 | -10.39 | 291.67 | 1.79 | 105.75 | -4.28 | 0 | 0 | 100.0 | 15.34 | 96.05 | 23.61 | 0.9 | 8.43 | -64.43 | 0.29 | -81.65 | -84.24 | 1.38 | -3.5 | 0.73 | 0.01 | -50.0 | -50.0 | 229.17 | 92.35 | 377.55 |
| 22Q3 (15) | 3.61 | 54.27 | -17.2 | -2.07 | -72.5 | 18.5 | -5.83 | -58200.0 | -14.09 | -0.38 | -733.33 | -280.95 | 1.54 | 35.09 | -15.38 | 0.87 | -25.0 | -50.0 | 0 | 100.0 | 0 | 7.82 | -11.98 | -29.36 | 0.83 | -52.57 | -68.56 | 1.58 | -24.76 | -31.3 | 1.43 | -0.69 | 8.33 | 0.02 | 0.0 | 100.0 | 119.14 | 81.26 | -0.81 |
| 22Q2 (14) | 2.34 | 114.68 | -19.59 | -1.2 | 25.93 | 56.99 | -0.01 | -105.26 | 98.04 | 0.06 | 142.86 | 185.71 | 1.14 | 315.09 | 850.0 | 1.16 | -27.95 | -56.06 | -0.07 | 0 | 65.0 | 8.89 | -20.61 | -45.02 | 1.75 | -17.06 | -49.13 | 2.1 | -7.49 | -25.27 | 1.44 | 1.41 | 9.09 | 0.02 | 0.0 | 100.0 | 65.73 | 123.72 | -6.49 |
| 22Q1 (13) | 1.09 | -29.68 | -58.56 | -1.62 | 28.63 | -1.25 | 0.19 | 118.63 | 2000.0 | -0.14 | -1300.0 | 54.84 | -0.53 | 26.39 | -151.46 | 1.61 | -13.9 | 13.38 | 0 | 100.0 | 100.0 | 11.20 | -9.77 | 26.47 | 2.11 | -16.6 | -33.44 | 2.27 | 23.37 | -8.84 | 1.42 | 3.65 | 0.71 | 0.02 | 0.0 | 100.0 | 29.38 | -38.78 | -56.32 |
| 21Q4 (12) | 1.55 | -64.45 | -69.96 | -2.27 | 10.63 | -129.29 | -1.02 | 80.04 | -165.38 | -0.01 | -104.76 | -116.67 | -0.72 | -139.56 | -117.27 | 1.87 | 7.47 | 71.56 | -0.01 | 0 | 0 | 12.41 | 12.04 | 58.7 | 2.53 | -4.17 | 76.92 | 1.84 | -20.0 | 247.17 | 1.37 | 3.79 | -0.72 | 0.02 | 100.0 | 100.0 | 47.99 | -60.05 | -82.14 |
| 21Q3 (11) | 4.36 | 49.83 | 27.49 | -2.54 | 8.96 | -68.21 | -5.11 | -901.96 | -81.85 | 0.21 | 400.0 | -36.36 | 1.82 | 1416.67 | -4.71 | 1.74 | -34.09 | 37.01 | 0 | 100.0 | 100.0 | 11.08 | -31.49 | 30.9 | 2.64 | -23.26 | 14.29 | 2.3 | -18.15 | 75.57 | 1.32 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 120.11 | 70.88 | -11.15 |
| 21Q2 (10) | 2.91 | 10.65 | 865.79 | -2.79 | -74.38 | -228.24 | -0.51 | -5000.0 | -108.51 | -0.07 | 77.42 | -124.14 | 0.12 | -88.35 | 109.76 | 2.64 | 85.92 | 169.39 | -0.2 | 4.76 | -1900.0 | 16.17 | 82.61 | 131.12 | 3.44 | 8.52 | 59.26 | 2.81 | 12.85 | 15.64 | 1.32 | -6.38 | 15.79 | 0.01 | 0.0 | 0 | 70.29 | 4.5 | 760.35 |
| 21Q1 (9) | 2.63 | -49.03 | 26.44 | -1.6 | -61.62 | -226.53 | -0.01 | -100.64 | -101.33 | -0.31 | -616.67 | -29.17 | 1.03 | -75.3 | -35.22 | 1.42 | 30.28 | 167.92 | -0.21 | 0 | -2000.0 | 8.85 | 13.22 | 83.57 | 3.17 | 121.68 | 79.1 | 2.49 | 369.81 | 5.96 | 1.41 | 2.17 | 23.68 | 0.01 | 0.0 | 0 | 67.26 | -74.97 | 12.86 |
| 20Q4 (8) | 5.16 | 50.88 | 66.99 | -0.99 | 34.44 | 22.66 | 1.56 | 155.52 | 169.64 | 0.06 | -81.82 | -84.21 | 4.17 | 118.32 | 130.39 | 1.09 | -14.17 | -16.15 | 0 | 100.0 | 0 | 7.82 | -7.59 | -30.23 | 1.43 | -38.1 | 28.83 | 0.53 | -59.54 | -26.39 | 1.38 | 14.05 | 17.95 | 0.01 | 0.0 | 0 | 268.75 | 98.81 | 64.38 |
| 20Q3 (7) | 3.42 | 1000.0 | 2.4 | -1.51 | -77.65 | -4.14 | -2.81 | -146.91 | -1.08 | 0.33 | 13.79 | 265.0 | 1.91 | 255.28 | 1.06 | 1.27 | 29.59 | -13.01 | -0.01 | 0.0 | 0 | 8.46 | 20.96 | -33.59 | 2.31 | 6.94 | 76.34 | 1.31 | -46.09 | -4.38 | 1.21 | 6.14 | 6.14 | 0.01 | 0 | 0 | 135.18 | 1369.96 | 1.59 |
| 20Q2 (6) | -0.38 | -118.27 | -116.31 | -0.85 | -73.47 | 52.51 | 5.99 | 698.67 | 699.0 | 0.29 | 220.83 | 323.08 | -1.23 | -177.36 | -327.78 | 0.98 | 84.91 | -43.68 | -0.01 | 0.0 | 0 | 7.00 | 45.05 | -53.49 | 2.16 | 22.03 | 67.44 | 2.43 | 3.4 | 219.74 | 1.14 | 0.0 | -1.72 | 0 | 0 | 0 | -10.64 | -117.86 | -108.77 |
| 20Q1 (5) | 2.08 | -32.69 | -53.26 | -0.49 | 61.72 | 32.88 | 0.75 | 133.48 | 121.43 | -0.24 | -163.16 | -1100.0 | 1.59 | -12.15 | -57.26 | 0.53 | -59.23 | -53.91 | -0.01 | 0 | 0 | 4.82 | -56.97 | -56.14 | 1.77 | 59.46 | -1.67 | 2.35 | 226.39 | 128.16 | 1.14 | -2.56 | 8.57 | 0 | 0 | 0 | 59.60 | -63.55 | -72.14 |
| 19Q4 (4) | 3.09 | -7.49 | 0.0 | -1.28 | 11.72 | 0.0 | -2.24 | 19.42 | 0.0 | 0.38 | 290.0 | 0.0 | 1.81 | -4.23 | 0.0 | 1.3 | -10.96 | 0.0 | 0 | 0 | 0.0 | 11.21 | -12.03 | 0.0 | 1.11 | -15.27 | 0.0 | 0.72 | -47.45 | 0.0 | 1.17 | 2.63 | 0.0 | 0 | 0 | 0.0 | 163.49 | 22.86 | 0.0 |
| 19Q3 (3) | 3.34 | 43.35 | 0.0 | -1.45 | 18.99 | 0.0 | -2.78 | -178.0 | 0.0 | -0.2 | -53.85 | 0.0 | 1.89 | 250.0 | 0.0 | 1.46 | -16.09 | 0.0 | 0 | 0 | 0.0 | 12.74 | -15.29 | 0.0 | 1.31 | 1.55 | 0.0 | 1.37 | 80.26 | 0.0 | 1.14 | -1.72 | 0.0 | 0 | 0 | 0.0 | 133.07 | 9.65 | 0.0 |
| 19Q2 (2) | 2.33 | -47.64 | 0.0 | -1.79 | -145.21 | 0.0 | -1.0 | 71.43 | 0.0 | -0.13 | -550.0 | 0.0 | 0.54 | -85.48 | 0.0 | 1.74 | 51.3 | 0.0 | 0 | 0 | 0.0 | 15.04 | 36.79 | 0.0 | 1.29 | -28.33 | 0.0 | 0.76 | -26.21 | 0.0 | 1.16 | 10.48 | 0.0 | 0 | 0 | 0.0 | 121.35 | -43.28 | 0.0 |
| 19Q1 (1) | 4.45 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -3.5 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.99 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 213.94 | 0.0 | 0.0 |
