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) | 7.2 | 32.11 | -2.28 | 0 | -1.12 | 0 | 0.21 | 0 | 4.92 | 13.89 | 2.43 | 99.18 | 0.14 | 0 | 5.93 | 104.77 | 3.55 | 2.31 | 2.92 | -1.68 | 2.43 | 4.74 | 0.39 | 18.18 | 125.44 | 29.35 |
| 2022 (9) | 5.45 | 164.56 | -1.13 | 0 | -5.13 | 0 | -0.25 | 0 | 4.32 | 44.0 | 1.22 | 27.08 | -0.01 | 0 | 2.90 | 26.15 | 3.47 | 79.79 | 2.97 | 118.38 | 2.32 | -19.16 | 0.33 | 3.12 | 96.98 | 114.19 |
| 2021 (8) | 2.06 | -63.28 | 0.94 | 0 | -4.62 | 0 | -0.06 | 0 | 3.0 | 154.24 | 0.96 | -3.03 | -0.25 | 0 | 2.30 | -3.26 | 1.93 | -19.25 | 1.36 | 7.94 | 2.87 | -18.93 | 0.32 | -5.88 | 45.27 | -58.52 |
| 2020 (7) | 5.61 | -48.86 | -4.43 | 0 | -1.92 | 0 | -0.08 | 0 | 1.18 | -77.26 | 0.99 | -54.59 | -0.08 | 0 | 2.37 | -46.03 | 2.39 | -60.17 | 1.26 | -66.93 | 3.54 | 3.21 | 0.34 | 41.67 | 109.14 | -25.58 |
| 2019 (6) | 10.97 | 116.8 | -5.78 | 0 | -0.98 | 0 | 0 | 0 | 5.19 | 0 | 2.18 | -13.49 | 0 | 0 | 4.40 | -32.69 | 6.0 | 111.27 | 3.81 | 128.14 | 3.43 | 152.21 | 0.24 | 14.29 | 146.66 | -6.09 |
| 2018 (5) | 5.06 | 60.63 | -5.88 | 0 | 1.91 | 25.66 | 0.12 | -40.0 | -0.82 | 0 | 2.52 | -9.68 | -0.02 | 0 | 6.54 | -41.49 | 2.84 | 12.7 | 1.67 | 0.6 | 1.36 | 22.52 | 0.21 | 320.0 | 156.17 | 39.81 |
| 2017 (4) | 3.15 | 19.32 | -3.84 | 0 | 1.52 | -29.95 | 0.2 | 0 | -0.69 | 0 | 2.79 | 16.74 | 0.03 | 0 | 11.17 | -2.14 | 2.52 | 14.55 | 1.66 | 9.21 | 1.11 | 21.98 | 0.05 | -16.67 | 111.70 | 5.36 |
| 2016 (3) | 2.64 | 20.55 | -4.63 | 0 | 2.17 | 46.62 | -0.12 | 0 | -1.99 | 0 | 2.39 | 46.63 | -1.49 | 0 | 11.41 | 15.61 | 2.2 | 41.94 | 1.52 | 9.35 | 0.91 | 65.45 | 0.06 | 200.0 | 106.02 | -5.11 |
| 2015 (2) | 2.19 | 13.47 | -1.74 | 0 | 1.48 | 0 | 0.03 | 0 | 0.45 | -61.21 | 1.63 | 83.15 | 0.04 | 33.33 | 9.87 | 56.63 | 1.55 | 2.65 | 1.39 | 3.73 | 0.55 | 12.24 | 0.02 | 0.0 | 111.73 | 7.1 |
| 2014 (1) | 1.93 | 32.19 | -0.77 | 0 | -0.41 | 0 | 0 | 0 | 1.16 | 0 | 0.89 | -48.55 | 0.03 | 200.0 | 6.30 | -57.95 | 1.51 | -21.35 | 1.34 | -0.74 | 0.49 | 13.95 | 0.02 | 100.0 | 104.32 | 27.9 |
| 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) | 2.29 | 62.41 | 87.7 | -0.75 | -17.19 | -167.86 | 2.21 | 185.99 | 174.66 | 0.15 | 600.0 | 50.0 | 1.54 | 100.0 | 63.83 | 1.31 | 138.18 | 336.67 | 0.12 | 140.0 | 700.0 | 12.58 | 137.95 | 342.12 | 0.58 | -40.82 | -54.69 | 0.47 | -49.46 | -50.53 | 0.77 | 26.23 | 37.5 | 0.12 | 9.09 | 50.0 | 168.38 | 97.04 | 119.45 |
| 23Q3 (19) | 1.41 | -22.95 | -28.79 | -0.64 | -42.22 | -1700.0 | -2.57 | -321.31 | -328.33 | -0.03 | -250.0 | 57.14 | 0.77 | -44.2 | -61.88 | 0.55 | 139.13 | 323.08 | 0.05 | 25.0 | -54.55 | 5.29 | 133.61 | 363.35 | 0.98 | 3.16 | -12.5 | 0.93 | 10.71 | -10.58 | 0.61 | 15.09 | 7.02 | 0.11 | 37.5 | 37.5 | 85.45 | -32.29 | -27.06 |
| 23Q2 (18) | 1.83 | 9.58 | 2.23 | -0.45 | -2.27 | 52.63 | -0.61 | -306.67 | 23.75 | 0.02 | -71.43 | 109.09 | 1.38 | 12.2 | 64.29 | 0.23 | -32.35 | -54.0 | 0.04 | 157.14 | 111.11 | 2.26 | -33.55 | -53.32 | 0.95 | -8.65 | 41.79 | 0.84 | 21.74 | 40.0 | 0.53 | 1.92 | -11.67 | 0.08 | 0.0 | 0.0 | 126.21 | -2.51 | -9.75 |
| 23Q1 (17) | 1.67 | 36.89 | 263.04 | -0.44 | -57.14 | -833.33 | -0.15 | 94.93 | 80.26 | 0.07 | -30.0 | 240.0 | 1.23 | 30.85 | 136.54 | 0.34 | 13.33 | 17.24 | -0.07 | -250.0 | -126.92 | 3.41 | 19.69 | 15.83 | 1.04 | -18.75 | 166.67 | 0.69 | -27.37 | 76.92 | 0.52 | -7.14 | -11.86 | 0.08 | 0.0 | 0.0 | 129.46 | 68.72 | 198.31 |
| 22Q4 (16) | 1.22 | -38.38 | 1455.56 | -0.28 | -800.0 | 3.45 | -2.96 | -393.33 | -24.37 | 0.1 | 242.86 | 600.0 | 0.94 | -53.47 | 347.37 | 0.3 | 130.77 | 433.33 | -0.02 | -118.18 | 91.3 | 2.85 | 149.38 | 463.69 | 1.28 | 14.29 | 16.36 | 0.95 | -8.65 | 28.38 | 0.56 | -1.75 | -15.15 | 0.08 | 0.0 | 14.29 | 76.73 | -34.51 | 1353.25 |
| 22Q3 (15) | 1.98 | 10.61 | 273.58 | 0.04 | 104.21 | -96.26 | -0.6 | 25.0 | 82.3 | -0.07 | 68.18 | -275.0 | 2.02 | 140.48 | 26.25 | 0.13 | -74.0 | -79.03 | 0.11 | 130.56 | 375.0 | 1.14 | -76.47 | -81.94 | 1.12 | 67.16 | 700.0 | 1.04 | 73.33 | 447.37 | 0.57 | -5.0 | -16.18 | 0.08 | 0.0 | 14.29 | 117.16 | -16.22 | 107.79 |
| 22Q2 (14) | 1.79 | 289.13 | 43.2 | -0.95 | -1683.33 | -282.69 | -0.8 | -5.26 | -157.55 | -0.22 | -340.0 | -214.29 | 0.84 | 61.54 | -52.54 | 0.5 | 72.41 | 56.25 | -0.36 | -238.46 | -3700.0 | 4.85 | 64.89 | 45.04 | 0.67 | 71.79 | 157.69 | 0.6 | 53.85 | 252.94 | 0.6 | 1.69 | -18.92 | 0.08 | 0.0 | 14.29 | 139.84 | 222.25 | 9.64 |
| 22Q1 (13) | 0.46 | 611.11 | 24.32 | 0.06 | 120.69 | 116.67 | -0.76 | 68.07 | -216.67 | -0.05 | -150.0 | -150.0 | 0.52 | 236.84 | 5100.0 | 0.29 | 422.22 | 163.64 | 0.26 | 213.04 | 2500.0 | 2.94 | 475.82 | 191.71 | 0.39 | -64.55 | -9.3 | 0.39 | -47.3 | 56.0 | 0.59 | -10.61 | -25.32 | 0.08 | 14.29 | -20.0 | 43.40 | 808.81 | 33.71 |
| 21Q4 (12) | -0.09 | -116.98 | -124.32 | -0.29 | -127.1 | -150.88 | -2.38 | 29.79 | -81.68 | -0.02 | -150.0 | 85.71 | -0.38 | -123.75 | -140.43 | -0.09 | -114.52 | -139.13 | -0.23 | -475.0 | -187.5 | -0.78 | -112.38 | -140.02 | 1.1 | 685.71 | 86.44 | 0.74 | 289.47 | 57.45 | 0.66 | -2.94 | -15.38 | 0.07 | 0.0 | -22.22 | -6.12 | -110.86 | -122.17 |
| 21Q3 (11) | 0.53 | -57.6 | -86.68 | 1.07 | 105.77 | 305.77 | -3.39 | -343.88 | -37.25 | 0.04 | 157.14 | -42.86 | 1.6 | -9.6 | -53.76 | 0.62 | 93.75 | 244.44 | -0.04 | -500.0 | 0 | 6.32 | 89.01 | 351.89 | 0.14 | -46.15 | -87.61 | 0.19 | 11.76 | -66.07 | 0.68 | -8.11 | -26.09 | 0.07 | 0.0 | -30.0 | 56.38 | -55.8 | -77.62 |
| 21Q2 (10) | 1.25 | 237.84 | 0.0 | 0.52 | 244.44 | 164.2 | 1.39 | 679.17 | 563.33 | -0.07 | -250.0 | -153.85 | 1.77 | 17600.0 | 302.27 | 0.32 | 190.91 | 100.0 | 0.01 | 0.0 | 0 | 3.34 | 231.64 | 77.85 | 0.26 | -39.53 | -44.68 | 0.17 | -32.0 | 21.43 | 0.74 | -6.33 | -20.43 | 0.07 | -30.0 | -12.5 | 127.55 | 293.0 | 17.35 |
| 21Q1 (9) | 0.37 | 0.0 | 1750.0 | -0.36 | -163.16 | 90.19 | -0.24 | 81.68 | -111.11 | -0.02 | 85.71 | 86.67 | 0.01 | -98.94 | 100.27 | 0.11 | -52.17 | -73.81 | 0.01 | 112.5 | 0 | 1.01 | -48.45 | -79.45 | 0.43 | -27.12 | 115.0 | 0.25 | -46.81 | 212.5 | 0.79 | 1.28 | -13.19 | 0.1 | 11.11 | 25.0 | 32.46 | 17.54 | 1636.4 |
| 20Q4 (8) | 0.37 | -90.7 | -85.2 | 0.57 | 209.62 | 121.84 | -1.31 | 46.96 | -232.32 | -0.14 | -300.0 | -7.69 | 0.94 | -72.83 | 954.55 | 0.23 | 27.78 | -54.9 | -0.08 | 0 | -166.67 | 1.96 | 39.84 | -51.64 | 0.59 | -47.79 | -55.64 | 0.47 | -16.07 | -41.25 | 0.78 | -15.22 | -16.13 | 0.09 | -10.0 | 28.57 | 27.61 | -89.04 | -80.12 |
| 20Q3 (7) | 3.98 | 218.4 | 30.92 | -0.52 | 35.8 | -8.33 | -2.47 | -723.33 | -13.3 | 0.07 | -46.15 | -66.67 | 3.46 | 686.36 | 35.16 | 0.18 | 12.5 | -70.49 | 0 | 0 | 100.0 | 1.40 | -25.61 | -68.61 | 1.13 | 140.43 | -41.45 | 0.56 | 300.0 | -55.91 | 0.92 | -1.08 | 3.37 | 0.1 | 25.0 | 66.67 | 251.90 | 131.75 | 83.95 |
| 20Q2 (6) | 1.25 | 6150.0 | -61.54 | -0.81 | 77.93 | 59.7 | -0.3 | -113.89 | -900.0 | 0.13 | 186.67 | 62.5 | 0.44 | 112.05 | -64.52 | 0.16 | -61.9 | -73.77 | 0 | 0 | 0 | 1.88 | -61.68 | -62.12 | 0.47 | 135.0 | -70.25 | 0.14 | 75.0 | -86.27 | 0.93 | 2.2 | 12.05 | 0.08 | 0.0 | 33.33 | 108.70 | 5715.22 | -36.12 |
| 20Q1 (5) | 0.02 | -99.2 | -99.08 | -3.67 | -40.61 | -439.71 | 2.16 | 118.18 | 800.0 | -0.15 | -15.38 | -275.0 | -3.65 | -3218.18 | -343.33 | 0.42 | -17.65 | -8.7 | 0 | -100.0 | 0 | 4.91 | 21.32 | 16.9 | 0.2 | -84.96 | -82.91 | 0.08 | -90.0 | -88.73 | 0.91 | -2.15 | 16.67 | 0.08 | 14.29 | 33.33 | 1.87 | -98.65 | -98.67 |
| 19Q4 (4) | 2.5 | -17.76 | 0.0 | -2.61 | -443.75 | 0.0 | 0.99 | 145.41 | 0.0 | -0.13 | -161.9 | 0.0 | -0.11 | -104.3 | 0.0 | 0.51 | -16.39 | 0.0 | 0.12 | 200.0 | 0.0 | 4.04 | -9.23 | 0.0 | 1.33 | -31.09 | 0.0 | 0.8 | -37.01 | 0.0 | 0.93 | 4.49 | 0.0 | 0.07 | 16.67 | 0.0 | 138.89 | 1.43 | 0.0 |
| 19Q3 (3) | 3.04 | -6.46 | 0.0 | -0.48 | 76.12 | 0.0 | -2.18 | -7166.67 | 0.0 | 0.21 | 162.5 | 0.0 | 2.56 | 106.45 | 0.0 | 0.61 | 0.0 | 0.0 | -0.12 | 0 | 0.0 | 4.46 | -10.23 | 0.0 | 1.93 | 22.15 | 0.0 | 1.27 | 24.51 | 0.0 | 0.89 | 7.23 | 0.0 | 0.06 | 0.0 | 0.0 | 136.94 | -19.52 | 0.0 |
| 19Q2 (2) | 3.25 | 49.08 | 0.0 | -2.01 | -195.59 | 0.0 | -0.03 | -112.5 | 0.0 | 0.08 | 300.0 | 0.0 | 1.24 | -17.33 | 0.0 | 0.61 | 32.61 | 0.0 | 0 | 0 | 0.0 | 4.96 | 18.26 | 0.0 | 1.58 | 35.04 | 0.0 | 1.02 | 43.66 | 0.0 | 0.83 | 6.41 | 0.0 | 0.06 | 0.0 | 0.0 | 170.16 | 20.98 | 0.0 |
| 19Q1 (1) | 2.18 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.20 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 140.65 | 0.0 | 0.0 |
