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) | 4.61 | -55.24 | -0.61 | 0 | -7.1 | 0 | 0.12 | 20.0 | 4.0 | -54.34 | 0.58 | -75.42 | 0.02 | 100.0 | 2.46 | -65.94 | 2.79 | -65.12 | 2.61 | -66.02 | 2.21 | -2.64 | 0.16 | 6.67 | 92.57 | -9.23 |
| 2022 (9) | 10.3 | 105.18 | -1.54 | 0 | -3.04 | 0 | 0.1 | 0 | 8.76 | 125.19 | 2.36 | -43.81 | 0.01 | -75.0 | 7.23 | -44.46 | 8.0 | 55.64 | 7.68 | 89.16 | 2.27 | 10.73 | 0.15 | 0.0 | 101.98 | 27.17 |
| 2021 (8) | 5.02 | 182.02 | -1.13 | 0 | -0.62 | 0 | -0.09 | 0 | 3.89 | 0 | 4.2 | 0.48 | 0.04 | 0 | 13.02 | -19.3 | 5.14 | 154.46 | 4.06 | 150.62 | 2.05 | 27.33 | 0.15 | -11.76 | 80.19 | 53.18 |
| 2020 (7) | 1.78 | -43.85 | -4.19 | 0 | 1.02 | 0 | 0.05 | 0 | -2.41 | 0 | 4.18 | 442.86 | 0 | 0 | 16.13 | 381.47 | 2.02 | 47.45 | 1.62 | 33.88 | 1.61 | 3.21 | 0.17 | 13.33 | 52.35 | -51.78 |
| 2019 (6) | 3.17 | -40.19 | -0.84 | 0 | -2.9 | 0 | -0.02 | 0 | 2.33 | -41.9 | 0.77 | -46.53 | -0.02 | 0 | 3.35 | -37.36 | 1.37 | -36.87 | 1.21 | -53.46 | 1.56 | -3.11 | 0.15 | -6.25 | 108.56 | -10.49 |
| 2018 (5) | 5.3 | 153.59 | -1.29 | 0 | -1.63 | 0 | -0.04 | 0 | 4.01 | 0 | 1.44 | -19.55 | 0.04 | 0 | 5.35 | -2.61 | 2.17 | 6.9 | 2.6 | 54.76 | 1.61 | -15.71 | 0.16 | 6.67 | 121.28 | 117.03 |
| 2017 (4) | 2.09 | -35.69 | -4.33 | 0 | -1.95 | 0 | -0.1 | 0 | -2.24 | 0 | 1.79 | 98.89 | -0.03 | 0 | 5.49 | 81.74 | 2.03 | -24.25 | 1.68 | -28.51 | 1.91 | -11.16 | 0.15 | 200.0 | 55.88 | -21.76 |
| 2016 (3) | 3.25 | -37.02 | 0 | 0 | -3.25 | 0 | 0.12 | 300.0 | 3.25 | -2.99 | 0.9 | -41.56 | 0.22 | 266.67 | 3.02 | -45.17 | 2.68 | 3.08 | 2.35 | -11.65 | 2.15 | -1.38 | 0.05 | 0.0 | 71.43 | -32.31 |
| 2015 (2) | 5.16 | 15.7 | -1.81 | 0 | -1.61 | 0 | 0.03 | 0 | 3.35 | 63.41 | 1.54 | 54.0 | 0.06 | 0 | 5.51 | 50.36 | 2.6 | 5.69 | 2.66 | -7.96 | 2.18 | -5.63 | 0.05 | -44.44 | 105.52 | 25.16 |
| 2014 (1) | 4.46 | -15.85 | -2.41 | 0 | -1.44 | 0 | -0.02 | 0 | 2.05 | -41.76 | 1.0 | -52.15 | -0.1 | 0 | 3.67 | -56.43 | 2.46 | 125.69 | 2.89 | 109.42 | 2.31 | -3.75 | 0.09 | -47.06 | 84.31 | -37.17 |
| 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) | 1.0 | -5.66 | -77.48 | -0.24 | -118.18 | -4.35 | -1.66 | 60.1 | -167.74 | 0.13 | 0 | 333.33 | 0.76 | -20.0 | -81.95 | 0.23 | 130.0 | 15.0 | 0 | 0 | 100.0 | 4.04 | 138.08 | 36.22 | 0.42 | -31.15 | -73.08 | 0.09 | -90.53 | -90.0 | 0.54 | 0.0 | -5.26 | 0.04 | 0.0 | 0.0 | 149.25 | 115.43 | -49.24 |
| 23Q3 (19) | 1.06 | 4.95 | -53.1 | -0.11 | -57.14 | 87.5 | -4.16 | -530.3 | -65.74 | 0 | 100.0 | 100.0 | 0.95 | 1.06 | -31.16 | 0.1 | 66.67 | -88.37 | 0 | -100.0 | 0 | 1.70 | 64.4 | -83.3 | 0.61 | -12.86 | -73.59 | 0.95 | 35.71 | -65.33 | 0.54 | -1.82 | -6.9 | 0.04 | 0.0 | 0.0 | 69.28 | -11.51 | 3.0 |
| 23Q2 (18) | 1.01 | -34.42 | -33.11 | -0.07 | 63.16 | -133.33 | -0.66 | -6.45 | -450.0 | -0.02 | -200.0 | 0 | 0.94 | -30.37 | -45.35 | 0.06 | -68.42 | -87.23 | 0.01 | 0 | -50.0 | 1.03 | -66.52 | -79.83 | 0.7 | -33.96 | -71.89 | 0.7 | -19.54 | -70.83 | 0.55 | -5.17 | -3.51 | 0.04 | 0.0 | 0.0 | 78.29 | -24.25 | 56.07 |
| 23Q1 (17) | 1.54 | -65.32 | -25.6 | -0.19 | 17.39 | 70.31 | -0.62 | 0.0 | -395.24 | 0.02 | -33.33 | -81.82 | 1.35 | -67.93 | -5.59 | 0.19 | -5.0 | -77.11 | 0 | 100.0 | 0 | 3.08 | 3.94 | -69.3 | 1.06 | -32.05 | -34.97 | 0.87 | -3.33 | -47.27 | 0.58 | 1.75 | 5.45 | 0.04 | 0.0 | 0.0 | 103.36 | -64.85 | 11.84 |
| 22Q4 (16) | 4.44 | 96.46 | 90.56 | -0.23 | 73.86 | 65.67 | -0.62 | 75.3 | 42.59 | 0.03 | 175.0 | 133.33 | 4.21 | 205.07 | 153.61 | 0.2 | -76.74 | 155.56 | -0.01 | 0 | -200.0 | 2.97 | -70.81 | 164.46 | 1.56 | -32.47 | 5.41 | 0.9 | -67.15 | -20.35 | 0.57 | -1.72 | 11.76 | 0.04 | 0.0 | 0.0 | 294.04 | 337.16 | 112.01 |
| 22Q3 (15) | 2.26 | 49.67 | 35.33 | -0.88 | -519.05 | -29.41 | -2.51 | -1991.67 | -457.78 | -0.04 | 0 | -300.0 | 1.38 | -19.77 | 39.39 | 0.86 | 82.98 | -60.0 | 0 | -100.0 | 0 | 10.17 | 98.55 | -57.87 | 2.31 | -7.23 | 44.38 | 2.74 | 14.17 | 122.76 | 0.58 | 1.75 | 5.45 | 0.04 | 0.0 | 0.0 | 67.26 | 34.08 | -26.7 |
| 22Q2 (14) | 1.51 | -27.05 | 7.86 | 0.21 | 132.81 | 520.0 | -0.12 | -157.14 | -71.43 | 0 | -100.0 | -100.0 | 1.72 | 20.28 | 27.41 | 0.47 | -43.37 | -70.81 | 0.02 | 0 | 0 | 5.12 | -49.05 | -73.8 | 2.49 | 52.76 | 96.06 | 2.4 | 45.45 | 160.87 | 0.57 | 3.64 | 11.76 | 0.04 | 0.0 | 0.0 | 50.17 | -45.71 | -47.33 |
| 22Q1 (13) | 2.07 | -11.16 | 659.46 | -0.64 | 4.48 | -337.04 | 0.21 | 119.44 | -78.57 | 0.11 | 222.22 | 650.0 | 1.43 | -13.86 | 1530.0 | 0.83 | 330.56 | 2.47 | 0 | -100.0 | -100.0 | 10.05 | 318.27 | -9.44 | 1.63 | 10.14 | 106.33 | 1.65 | 46.02 | 114.29 | 0.55 | 7.84 | 14.58 | 0.04 | 0.0 | 0.0 | 92.41 | -33.37 | 422.19 |
| 21Q4 (12) | 2.33 | 39.52 | 145.26 | -0.67 | 1.47 | 61.71 | -1.08 | -140.0 | -183.72 | -0.09 | -800.0 | -250.0 | 1.66 | 67.68 | 307.5 | -0.36 | -116.74 | -120.69 | 0.01 | 0 | 0 | -4.60 | -119.08 | -118.68 | 1.48 | -7.5 | 377.42 | 1.13 | -8.13 | 606.25 | 0.51 | -7.27 | 10.87 | 0.04 | 0.0 | 0.0 | 138.69 | 51.15 | -3.65 |
| 21Q3 (11) | 1.67 | 19.29 | 356.92 | -0.68 | -1260.0 | 38.74 | -0.45 | -542.86 | -221.62 | -0.01 | -133.33 | 50.0 | 0.99 | -26.67 | 156.25 | 2.15 | 33.54 | 93.69 | 0 | 0 | 0 | 24.13 | 23.5 | 57.39 | 1.6 | 25.98 | 119.18 | 1.23 | 33.7 | 112.07 | 0.55 | 7.84 | 37.5 | 0.04 | 0.0 | 0.0 | 91.76 | -3.65 | 243.99 |
| 21Q2 (10) | 1.4 | 478.38 | 55.56 | -0.05 | -118.52 | 94.51 | -0.07 | -107.14 | 0.0 | 0.03 | 250.0 | 400.0 | 1.35 | 1450.0 | 13600.0 | 1.61 | 98.77 | 75.0 | 0 | -100.0 | 0 | 19.54 | 76.09 | 34.22 | 1.27 | 60.76 | 104.84 | 0.92 | 19.48 | 84.0 | 0.51 | 6.25 | 34.21 | 0.04 | 0.0 | 0.0 | 95.24 | 432.05 | -2.65 |
| 21Q1 (9) | -0.37 | -138.95 | -163.79 | 0.27 | 115.43 | 165.85 | 0.98 | -24.03 | 271.93 | -0.02 | -133.33 | -200.0 | -0.1 | 87.5 | -158.82 | 0.81 | -53.45 | 97.56 | 0.02 | 0 | 0 | 11.10 | -54.98 | 42.89 | 0.79 | 154.84 | 125.71 | 0.77 | 381.25 | 102.63 | 0.48 | 4.35 | 26.32 | 0.04 | 0.0 | 0.0 | -28.68 | -119.93 | -139.56 |
| 20Q4 (8) | 0.95 | 246.15 | -34.03 | -1.75 | -57.66 | -1490.91 | 1.29 | 248.65 | 596.15 | 0.06 | 400.0 | 220.0 | -0.8 | 54.55 | -160.15 | 1.74 | 56.76 | 521.43 | 0 | 0 | -100.0 | 24.65 | 60.75 | 401.72 | 0.31 | -57.53 | 121.43 | 0.16 | -72.41 | 328.57 | 0.46 | 15.0 | 17.95 | 0.04 | 0.0 | 0.0 | 143.94 | 325.87 | -64.02 |
| 20Q3 (7) | -0.65 | -172.22 | -506.25 | -1.11 | -21.98 | -593.75 | 0.37 | 628.57 | 115.61 | -0.02 | -100.0 | -140.0 | -1.76 | -17500.0 | 0 | 1.11 | 20.65 | 552.94 | 0 | 0 | -100.0 | 15.33 | 5.32 | 461.85 | 0.73 | 17.74 | 19.67 | 0.58 | 16.0 | 7.41 | 0.4 | 5.26 | 2.56 | 0.04 | 0.0 | 0.0 | -63.73 | -165.14 | -486.34 |
| 20Q2 (6) | 0.9 | 55.17 | 52.54 | -0.91 | -121.95 | -550.0 | -0.07 | 87.72 | 66.67 | -0.01 | -150.0 | 50.0 | -0.01 | -105.88 | -102.22 | 0.92 | 124.39 | 922.22 | 0 | 0 | 100.0 | 14.56 | 87.47 | 796.06 | 0.62 | 77.14 | 72.22 | 0.5 | 31.58 | 16.28 | 0.38 | 0.0 | -2.56 | 0.04 | 0.0 | 0.0 | 97.83 | 34.93 | 42.59 |
| 20Q1 (5) | 0.58 | -59.72 | -40.21 | -0.41 | -272.73 | 4.65 | -0.57 | -119.23 | -714.29 | 0.02 | 140.0 | 0 | 0.17 | -87.22 | -68.52 | 0.41 | 46.43 | 78.26 | 0 | -100.0 | 100.0 | 7.77 | 58.08 | 86.03 | 0.35 | 150.0 | 29.63 | 0.38 | 642.86 | 22.58 | 0.38 | -2.56 | -2.56 | 0.04 | 0.0 | 0.0 | 72.50 | -81.88 | -44.69 |
| 19Q4 (4) | 1.44 | 800.0 | 0.0 | -0.11 | 31.25 | 0.0 | -0.26 | 89.03 | 0.0 | -0.05 | -200.0 | 0.0 | 1.33 | 0 | 0.0 | 0.28 | 64.71 | 0.0 | 0.21 | 2000.0 | 0.0 | 4.91 | 80.02 | 0.0 | 0.14 | -77.05 | 0.0 | -0.07 | -112.96 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 400.00 | 2325.0 | 0.0 |
| 19Q3 (3) | 0.16 | -72.88 | 0.0 | -0.16 | -14.29 | 0.0 | -2.37 | -1028.57 | 0.0 | 0.05 | 350.0 | 0.0 | 0 | -100.0 | 0.0 | 0.17 | 88.89 | 0.0 | 0.01 | 120.0 | 0.0 | 2.73 | 67.97 | 0.0 | 0.61 | 69.44 | 0.0 | 0.54 | 25.58 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 16.49 | -75.96 | 0.0 |
| 19Q2 (2) | 0.59 | -39.18 | 0.0 | -0.14 | 67.44 | 0.0 | -0.21 | -200.0 | 0.0 | -0.02 | 0 | 0.0 | 0.45 | -16.67 | 0.0 | 0.09 | -60.87 | 0.0 | -0.05 | 75.0 | 0.0 | 1.62 | -61.08 | 0.0 | 0.36 | 33.33 | 0.0 | 0.43 | 38.71 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 68.60 | -47.66 | 0.0 |
| 19Q1 (1) | 0.97 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 4.17 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 131.08 | 0.0 | 0.0 |
