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) | 2.95 | -49.4 | -0.65 | 0 | -3.54 | 0 | -0.04 | 0 | 2.3 | -43.49 | 0.59 | -64.88 | 0 | 0 | 1.41 | -62.18 | 1.07 | -47.55 | 0.94 | -46.59 | 3.04 | -2.56 | 0.05 | 400.0 | 73.20 | -38.6 |
| 2022 (9) | 5.83 | 25.65 | -1.76 | 0 | -4.12 | 0 | 0.09 | 0 | 4.07 | 18.66 | 1.68 | 48.67 | 0 | 0 | 3.73 | 47.22 | 2.04 | -28.42 | 1.76 | -26.97 | 3.12 | 20.0 | 0.01 | -66.67 | 119.22 | 29.5 |
| 2021 (8) | 4.64 | -2.52 | -1.21 | 0 | -3.38 | 0 | -0.01 | 0 | 3.43 | 229.81 | 1.13 | -37.22 | 0 | 0 | 2.53 | -44.01 | 2.85 | 16.33 | 2.41 | 15.31 | 2.6 | 4.84 | 0.03 | -25.0 | 92.06 | -10.84 |
| 2020 (7) | 4.76 | 0.63 | -3.72 | 0 | -2.61 | 0 | 0.02 | -50.0 | 1.04 | -72.27 | 1.8 | 89.47 | 0 | 0 | 4.52 | 76.63 | 2.45 | 20.1 | 2.09 | 29.01 | 2.48 | 5.53 | 0.04 | -20.0 | 103.25 | -12.25 |
| 2019 (6) | 4.73 | 281.45 | -0.98 | 0 | -2.06 | 0 | 0.04 | 0 | 3.75 | 0 | 0.95 | -47.8 | 0 | 0 | 2.56 | -52.75 | 2.04 | 175.68 | 1.62 | 138.24 | 2.35 | 173.26 | 0.05 | 25.0 | 117.66 | 49.92 |
| 2018 (5) | 1.24 | 13.76 | -1.82 | 0 | -0.95 | 0 | -0.04 | 0 | -0.58 | 0 | 1.82 | -4.21 | 0 | 0 | 5.42 | -12.79 | 0.74 | 4.23 | 0.68 | -42.37 | 0.86 | 28.36 | 0.04 | 100.0 | 78.48 | 34.64 |
| 2017 (4) | 1.09 | -27.81 | -0.74 | 0 | -0.43 | 0 | 0.03 | 0 | 0.35 | -65.0 | 1.9 | 304.26 | -0.25 | 0 | 6.21 | 248.51 | 0.71 | -1.39 | 1.18 | 42.17 | 0.67 | -2.9 | 0.02 | -33.33 | 58.29 | -40.17 |
| 2016 (3) | 1.51 | -13.22 | -0.51 | 0 | -0.57 | 0 | 0 | 0 | 1.0 | 63.93 | 0.47 | -72.99 | -0.02 | 0 | 1.78 | -73.5 | 0.72 | -25.77 | 0.83 | -17.82 | 0.69 | 0.0 | 0.03 | 0.0 | 97.42 | -3.14 |
| 2015 (2) | 1.74 | -1.14 | -1.13 | 0 | -1.05 | 0 | 0.01 | -50.0 | 0.61 | -61.15 | 1.74 | 286.67 | 0.04 | 0 | 6.72 | 283.53 | 0.97 | -34.46 | 1.01 | -35.26 | 0.69 | 27.78 | 0.03 | 0.0 | 100.58 | 21.72 |
| 2014 (1) | 1.76 | -1.68 | -0.19 | 0 | -1.43 | 0 | 0.02 | 0 | 1.57 | -2.48 | 0.45 | -58.72 | -0.11 | 0 | 1.75 | -58.55 | 1.48 | -29.19 | 1.56 | -15.68 | 0.54 | 0.0 | 0.03 | 50.0 | 82.63 | 11.25 |
| 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) | 0.69 | -4.17 | -65.5 | -0.1 | 0.0 | 85.71 | -0.54 | -1.89 | 3.57 | 0.06 | 200.0 | -33.33 | 0.59 | -4.84 | -54.62 | 0.11 | 266.67 | -83.08 | 0 | 0 | 0 | 1.04 | 279.2 | -82.0 | 0.32 | -21.95 | -30.43 | 0.18 | -43.75 | -51.35 | 0.76 | 1.33 | -7.32 | 0.02 | 0.0 | 0 | 71.88 | 8.81 | -57.23 |
| 23Q3 (19) | 0.72 | 5.88 | -52.63 | -0.1 | 58.33 | 79.17 | -0.53 | 72.82 | 79.38 | -0.06 | -500.0 | -200.0 | 0.62 | 40.91 | -40.38 | 0.03 | -87.5 | -93.75 | 0 | 0 | 0 | 0.28 | -88.09 | -93.42 | 0.41 | 46.43 | -4.65 | 0.32 | -27.27 | -3.03 | 0.75 | -1.32 | -7.41 | 0.02 | 100.0 | 0 | 66.06 | 17.54 | -50.46 |
| 23Q2 (18) | 0.68 | -21.84 | -26.09 | -0.24 | -20.0 | -50.0 | -1.95 | -282.35 | -297.96 | -0.01 | 66.67 | -200.0 | 0.44 | -34.33 | -42.11 | 0.24 | 20.0 | 41.18 | 0 | 0 | 0 | 2.31 | 16.53 | 55.19 | 0.28 | 300.0 | -58.82 | 0.44 | 2100.0 | -38.03 | 0.76 | -1.3 | 1.33 | 0.01 | 0.0 | 0 | 56.20 | -48.32 | -10.82 |
| 23Q1 (17) | 0.87 | -56.5 | -37.86 | -0.2 | 71.43 | 52.38 | -0.51 | 8.93 | -4.08 | -0.03 | -133.33 | -400.0 | 0.67 | -48.46 | -31.63 | 0.2 | -69.23 | -47.37 | 0 | 0 | 0 | 1.98 | -65.81 | -42.46 | 0.07 | -84.78 | -84.78 | 0.02 | -94.59 | -94.44 | 0.77 | -6.1 | 5.48 | 0.01 | 0 | 0 | 108.75 | -35.29 | -15.33 |
| 22Q4 (16) | 2.0 | 31.58 | 135.29 | -0.7 | -45.83 | -7.69 | -0.56 | 78.21 | -19.15 | 0.09 | 550.0 | 1000.0 | 1.3 | 25.0 | 550.0 | 0.65 | 35.42 | 0.0 | 0 | 0 | 0 | 5.80 | 38.68 | 1.43 | 0.46 | 6.98 | -16.36 | 0.37 | 12.12 | -13.95 | 0.82 | 1.23 | 15.49 | 0 | 0 | -100.0 | 168.07 | 26.05 | 127.39 |
| 22Q3 (15) | 1.52 | 65.22 | -20.42 | -0.48 | -200.0 | -77.78 | -2.57 | -424.49 | -20.09 | -0.02 | -300.0 | 0 | 1.04 | 36.84 | -36.59 | 0.48 | 182.35 | 92.0 | 0 | 0 | 0 | 4.18 | 180.88 | 92.33 | 0.43 | -36.76 | -31.75 | 0.33 | -53.52 | -42.11 | 0.81 | 8.0 | 22.73 | 0 | 0 | -100.0 | 133.33 | 111.59 | -13.44 |
| 22Q2 (14) | 0.92 | -34.29 | 16.46 | -0.16 | 61.9 | 11.11 | -0.49 | 0.0 | -28.95 | 0.01 | 0.0 | -50.0 | 0.76 | -22.45 | 24.59 | 0.17 | -55.26 | 41.67 | 0 | 0 | 0 | 1.49 | -56.79 | 40.67 | 0.68 | 47.83 | -24.44 | 0.71 | 97.22 | -10.13 | 0.75 | 2.74 | 25.0 | 0 | 0 | -100.0 | 63.01 | -50.94 | 11.67 |
| 22Q1 (13) | 1.4 | 64.71 | 27.27 | -0.42 | 35.38 | -281.82 | -0.49 | -4.26 | -25.64 | 0.01 | 200.0 | 200.0 | 0.98 | 390.0 | -1.01 | 0.38 | -41.54 | 245.45 | 0 | 0 | 0 | 3.45 | -39.73 | 228.53 | 0.46 | -16.36 | -39.47 | 0.36 | -16.28 | -40.98 | 0.73 | 2.82 | 15.87 | 0 | -100.0 | -100.0 | 128.44 | 73.77 | 45.95 |
| 21Q4 (12) | 0.85 | -55.5 | -50.29 | -0.65 | -140.74 | -195.45 | -0.47 | 78.04 | -30.56 | -0.01 | 0 | 0.0 | 0.2 | -87.8 | -86.58 | 0.65 | 160.0 | 209.52 | 0 | 0 | 0 | 5.72 | 162.98 | 176.83 | 0.55 | -12.7 | -12.7 | 0.43 | -24.56 | -18.87 | 0.71 | 7.58 | 9.23 | 0.01 | 0.0 | 0.0 | 73.91 | -52.01 | -48.56 |
| 21Q3 (11) | 1.91 | 141.77 | 98.96 | -0.27 | -50.0 | 75.68 | -2.14 | -463.16 | -478.38 | 0 | -100.0 | 100.0 | 1.64 | 168.85 | 1193.33 | 0.25 | 108.33 | -77.27 | 0 | 0 | 0 | 2.18 | 105.43 | -79.88 | 0.63 | -30.0 | 28.57 | 0.57 | -27.85 | 23.91 | 0.66 | 10.0 | 6.45 | 0.01 | 0.0 | 0.0 | 154.03 | 172.97 | 74.89 |
| 21Q2 (10) | 0.79 | -28.18 | -40.6 | -0.18 | -63.64 | 40.0 | -0.38 | 2.56 | 74.83 | 0.02 | 300.0 | -33.33 | 0.61 | -38.38 | -40.78 | 0.12 | 9.09 | -61.29 | 0 | 0 | 0 | 1.06 | 0.91 | -66.42 | 0.9 | 18.42 | 42.86 | 0.79 | 29.51 | 43.64 | 0.6 | -4.76 | -1.64 | 0.01 | 0.0 | 0.0 | 56.43 | -35.88 | -50.36 |
| 21Q1 (9) | 1.1 | -35.67 | 46.67 | -0.11 | 50.0 | 94.71 | -0.39 | -8.33 | -5.41 | -0.01 | 0.0 | -200.0 | 0.99 | -33.56 | 174.44 | 0.11 | -47.62 | -38.89 | 0 | 0 | 0 | 1.05 | -49.22 | -43.61 | 0.76 | 20.63 | 10.14 | 0.61 | 15.09 | 10.91 | 0.63 | -3.08 | 5.0 | 0.01 | 0.0 | 0.0 | 88.00 | -38.76 | 36.11 |
| 20Q4 (8) | 1.71 | 78.12 | -10.94 | -0.22 | 80.18 | 61.4 | -0.36 | 2.7 | 5.26 | -0.01 | 0.0 | -125.0 | 1.49 | 1093.33 | 10.37 | 0.21 | -80.91 | -60.38 | 0 | 0 | 0 | 2.07 | -80.89 | -62.87 | 0.63 | 28.57 | 26.0 | 0.53 | 15.22 | 35.9 | 0.65 | 4.84 | 6.56 | 0.01 | 0.0 | 0.0 | 143.70 | 63.16 | -24.41 |
| 20Q3 (7) | 0.96 | -27.82 | -11.11 | -1.11 | -270.0 | -909.09 | -0.37 | 75.5 | 61.05 | -0.01 | -133.33 | 0 | -0.15 | -114.56 | -115.46 | 1.1 | 254.84 | 1122.22 | 0 | 0 | 100.0 | 10.82 | 242.98 | 1052.52 | 0.49 | -22.22 | -9.26 | 0.46 | -16.36 | 9.52 | 0.62 | 1.64 | 5.08 | 0.01 | 0.0 | 0.0 | 88.07 | -22.52 | -16.82 |
| 20Q2 (6) | 1.33 | 77.33 | 56.47 | -0.3 | 85.58 | -87.5 | -1.51 | -308.11 | -297.37 | 0.03 | 200.0 | 200.0 | 1.03 | 177.44 | 49.28 | 0.31 | 72.22 | 121.43 | 0 | 0 | 0 | 3.15 | 69.42 | 104.08 | 0.63 | -8.7 | 26.0 | 0.55 | 0.0 | 27.91 | 0.61 | 1.67 | 3.39 | 0.01 | 0.0 | 0.0 | 113.68 | 75.82 | 37.75 |
| 20Q1 (5) | 0.75 | -60.94 | -14.77 | -2.08 | -264.91 | -1286.67 | -0.37 | 2.63 | -5.71 | 0.01 | -75.0 | -50.0 | -1.33 | -198.52 | -282.19 | 0.18 | -66.04 | 0.0 | 0 | 0 | -100.0 | 1.86 | -66.56 | -7.34 | 0.69 | 38.0 | 38.0 | 0.55 | 41.03 | 44.74 | 0.6 | -1.64 | 7.14 | 0.01 | 0.0 | 0.0 | 64.66 | -65.99 | -30.2 |
| 19Q4 (4) | 1.92 | 77.78 | 0.0 | -0.57 | -418.18 | 0.0 | -0.38 | 60.0 | 0.0 | 0.04 | 0 | 0.0 | 1.35 | 39.18 | 0.0 | 0.53 | 488.89 | 0.0 | 0 | 100.0 | 0.0 | 5.57 | 493.22 | 0.0 | 0.5 | -7.41 | 0.0 | 0.39 | -7.14 | 0.0 | 0.61 | 3.39 | 0.0 | 0.01 | 0.0 | 0.0 | 190.10 | 79.54 | 0.0 |
| 19Q3 (3) | 1.08 | 27.06 | 0.0 | -0.11 | 31.25 | 0.0 | -0.95 | -150.0 | 0.0 | 0 | 100.0 | 0.0 | 0.97 | 40.58 | 0.0 | 0.09 | -35.71 | 0.0 | -0.01 | 0 | 0.0 | 0.94 | -39.27 | 0.0 | 0.54 | 8.0 | 0.0 | 0.42 | -2.33 | 0.0 | 0.59 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 105.88 | 28.3 | 0.0 |
| 19Q2 (2) | 0.85 | -3.41 | 0.0 | -0.16 | -6.67 | 0.0 | -0.38 | -8.57 | 0.0 | -0.03 | -250.0 | 0.0 | 0.69 | -5.48 | 0.0 | 0.14 | -22.22 | 0.0 | 0 | -100.0 | 0.0 | 1.55 | -23.08 | 0.0 | 0.5 | 0.0 | 0.0 | 0.43 | 13.16 | 0.0 | 0.59 | 5.36 | 0.0 | 0.01 | 0.0 | 0.0 | 82.52 | -10.91 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 92.63 | 0.0 | 0.0 |
