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) | 14.5 | 100.83 | -0.37 | 0 | -12.52 | 0 | -0.05 | 0 | 14.13 | 125.0 | 0.99 | -20.16 | 0.07 | 0 | 2.05 | -43.45 | 6.26 | 0 | 4.14 | 0 | 12.1 | 2.11 | 0.03 | 0.0 | 89.12 | 4.92 |
| 2022 (9) | 7.22 | 119.45 | -0.94 | 0 | -7.38 | 0 | 0.02 | 0 | 6.28 | 108.64 | 1.24 | 45.88 | 0 | 0 | 3.62 | -0.5 | -2.3 | 0 | -3.38 | 0 | 11.85 | 14.71 | 0.03 | 50.0 | 84.94 | -18.67 |
| 2021 (8) | 3.29 | -59.03 | -0.28 | 0 | -4.1 | 0 | -0.03 | 0 | 3.01 | -55.54 | 0.85 | 6.25 | 0 | 0 | 3.64 | 27.78 | -8.02 | 0 | -7.2 | 0 | 10.33 | -2.82 | 0.02 | -60.0 | 104.44 | -6.74 |
| 2020 (7) | 8.03 | -23.3 | -1.26 | 0 | -5.92 | 0 | -0.18 | 0 | 6.77 | -23.24 | 0.8 | -56.04 | 0 | 0 | 2.85 | -29.88 | -4.17 | 0 | -3.51 | 0 | 10.63 | -12.08 | 0.05 | -28.57 | 111.99 | 43.23 |
| 2019 (6) | 10.47 | 144.06 | -1.65 | 0 | -8.44 | 0 | -0.01 | 0 | 8.82 | 0 | 1.82 | -61.92 | 0 | 0 | 4.06 | -62.95 | 3.23 | 280.0 | 1.23 | 7.89 | 12.09 | 359.7 | 0.07 | 16.67 | 78.19 | -30.19 |
| 2018 (5) | 4.29 | 21.88 | -4.36 | 0 | -1.2 | 0 | -0.03 | 0 | -0.07 | 0 | 4.78 | -25.66 | 0 | 0 | 10.97 | -28.51 | 0.85 | -5.56 | 1.14 | -4.2 | 2.63 | 13.36 | 0.06 | 100.0 | 112.01 | 12.65 |
| 2017 (4) | 3.52 | -35.53 | -1.97 | 0 | -2.68 | 0 | -0.13 | 0 | 1.55 | 287.5 | 6.43 | 285.03 | 0.05 | -89.13 | 15.34 | 287.42 | 0.9 | -70.49 | 1.19 | -57.95 | 2.32 | -4.92 | 0.03 | 0.0 | 99.44 | -3.48 |
| 2016 (3) | 5.46 | 9.2 | -5.06 | 0 | 3.09 | 0 | -0.36 | 0 | 0.4 | -87.1 | 1.67 | 32.54 | 0.46 | 0 | 3.96 | 39.8 | 3.05 | -1.61 | 2.83 | -6.6 | 2.44 | -14.39 | 0.03 | 0.0 | 103.02 | 21.77 |
| 2015 (2) | 5.0 | -19.09 | -1.9 | 0 | -3.07 | 0 | 0.48 | -55.96 | 3.1 | -40.61 | 1.26 | -7.35 | -0.26 | 0 | 2.83 | -7.21 | 3.1 | -4.02 | 3.03 | 6.69 | 2.85 | -16.67 | 0.03 | 50.0 | 84.60 | -14.03 |
| 2014 (1) | 6.18 | -38.45 | -0.96 | 0 | -6.31 | 0 | 1.09 | 105.66 | 5.22 | -54.41 | 1.36 | 0.0 | -0.32 | 0 | 3.05 | -2.24 | 3.23 | -26.42 | 2.84 | -18.16 | 3.42 | 6.21 | 0.02 | 0 | 98.41 | -34.43 |
| 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) | 6.2 | 85.63 | -7.05 | -1.1 | -650.0 | 4.35 | -2.82 | 12.15 | 47.68 | -0.01 | -200.0 | -116.67 | 5.1 | 44.07 | -7.61 | 0.35 | 66.67 | 34.62 | 0.07 | 0 | 0 | 2.53 | 38.33 | 15.91 | 2.29 | 35.5 | 124.51 | 1.61 | 21.97 | 283.33 | 3.02 | -0.33 | -0.66 | 0.01 | 0.0 | 0.0 | 133.62 | 74.43 | -30.49 |
| 23Q3 (19) | 3.34 | -11.17 | 20.58 | 0.2 | 42.86 | 66.67 | -3.21 | 15.53 | -16.3 | 0.01 | 0 | 133.33 | 3.54 | -9.23 | 22.49 | 0.21 | -12.5 | -27.59 | 0 | 0 | 0 | 1.83 | -15.55 | -43.43 | 1.69 | 101.19 | 438.0 | 1.32 | 238.46 | 253.49 | 3.03 | 0.0 | 5.57 | 0.01 | 0.0 | 0.0 | 76.61 | -30.12 | -44.14 |
| 23Q2 (18) | 3.76 | 215.97 | 400.8 | 0.14 | -65.0 | -39.13 | -3.8 | -41.26 | -526.97 | 0 | 100.0 | -100.0 | 3.9 | 145.28 | 482.35 | 0.24 | 33.33 | -11.11 | 0 | 0 | 100.0 | 2.17 | 43.93 | -57.84 | 0.84 | -41.67 | 126.92 | 0.39 | -52.44 | 113.0 | 3.03 | 0.33 | -0.66 | 0.01 | 0.0 | 0.0 | 109.62 | 254.66 | 105.26 |
| 23Q1 (17) | 1.19 | -82.16 | 221.43 | 0.4 | 134.78 | 366.67 | -2.69 | 50.09 | -2141.67 | -0.05 | -183.33 | -150.0 | 1.59 | -71.2 | 240.71 | 0.18 | -30.77 | -58.14 | 0 | 0 | -100.0 | 1.51 | -31.06 | -71.59 | 1.44 | 41.18 | 380.0 | 0.82 | 95.24 | 1266.67 | 3.02 | -0.66 | 4.5 | 0.01 | 0.0 | 0.0 | 30.91 | -83.92 | 193.36 |
| 22Q4 (16) | 6.67 | 140.79 | 32.08 | -1.15 | -1058.33 | 8.73 | -5.39 | -95.29 | -153.05 | 0.06 | 300.0 | 166.67 | 5.52 | 91.0 | 45.65 | 0.26 | -10.34 | 73.33 | 0 | 0 | 0 | 2.18 | -32.49 | 13.32 | 1.02 | 304.0 | 184.3 | 0.42 | 148.84 | 129.79 | 3.04 | 5.92 | 7.8 | 0.01 | 0.0 | 0 | 192.22 | 40.17 | -46.33 |
| 22Q3 (15) | 2.77 | 321.6 | 363.81 | 0.12 | -47.83 | 150.0 | -2.76 | -410.11 | -1051.72 | -0.03 | -400.0 | -175.0 | 2.89 | 383.33 | 324.03 | 0.29 | 7.41 | 11.54 | 0 | 100.0 | 0 | 3.24 | -37.07 | -60.16 | -0.5 | 83.97 | 82.64 | -0.86 | 71.33 | 64.61 | 2.87 | -5.9 | 53.48 | 0.01 | 0.0 | 0.0 | 137.13 | 106.58 | 0 |
| 22Q2 (14) | -1.25 | -27.55 | 19.87 | 0.23 | 253.33 | 64.29 | 0.89 | 841.67 | 164.96 | 0.01 | 150.0 | -50.0 | -1.02 | 9.73 | 28.17 | 0.27 | -37.21 | 80.0 | -0.04 | -200.0 | 94.94 | 5.14 | -3.0 | 41.94 | -3.12 | -1140.0 | 0.32 | -3.0 | -5100.0 | -15.38 | 3.05 | 5.54 | 8.54 | 0.01 | 0.0 | 0.0 | -2083.33 | -6192.52 | -193.8 |
| 22Q1 (13) | -0.98 | -119.41 | -216.67 | -0.15 | 88.1 | -113.89 | -0.12 | 94.37 | 86.52 | -0.02 | 77.78 | 0 | -1.13 | -129.82 | -158.85 | 0.43 | 186.67 | 48.28 | 0.04 | 0 | -94.94 | 5.30 | 175.0 | 50.29 | 0.3 | 124.79 | 137.5 | 0.06 | 104.26 | 107.89 | 2.89 | 2.48 | 2.48 | 0.01 | 0 | 0.0 | -33.11 | -109.24 | -181.59 |
| 21Q4 (12) | 5.05 | 580.95 | 9.78 | -1.26 | -425.0 | 17.11 | -2.13 | -834.48 | -131.52 | -0.09 | -325.0 | 10.0 | 3.79 | 393.8 | 23.05 | 0.15 | -42.31 | -40.0 | 0 | 0 | 0 | 1.93 | -76.27 | -33.06 | -1.21 | 57.99 | -45.78 | -1.41 | 41.98 | -187.76 | 2.82 | 50.8 | -6.31 | 0 | -100.0 | -100.0 | 358.16 | 0 | 96.99 |
| 21Q3 (11) | -1.05 | 32.69 | -252.17 | -0.24 | -271.43 | -241.18 | 0.29 | 121.17 | 112.95 | 0.04 | 100.0 | 130.77 | -1.29 | 9.15 | -250.0 | 0.26 | 73.33 | 36.84 | 0 | 100.0 | 0 | 8.12 | 124.25 | 221.58 | -2.88 | 7.99 | -28900.0 | -2.43 | 6.54 | -710.0 | 1.87 | -33.45 | -28.35 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (10) | -1.56 | -285.71 | -262.5 | 0.14 | -87.04 | 380.0 | -1.37 | -53.93 | 50.36 | 0.02 | 0 | 0.0 | -1.42 | -173.96 | -256.04 | 0.15 | -48.28 | 25.0 | -0.79 | -200.0 | 0 | 3.62 | 2.7 | 38.59 | -3.13 | -291.25 | -92.02 | -2.6 | -242.11 | -233.33 | 2.81 | -0.35 | 39.8 | 0.01 | 0.0 | 0.0 | -709.09 | -1847.4 | -1015.91 |
| 21Q1 (9) | 0.84 | -81.74 | -52.54 | 1.08 | 171.05 | 620.0 | -0.89 | 3.26 | -8800.0 | 0 | 100.0 | -100.0 | 1.92 | -37.66 | 0.0 | 0.29 | 16.0 | 20.83 | 0.79 | 0 | 0 | 3.53 | 22.49 | 7.02 | -0.8 | 3.61 | 53.76 | -0.76 | -55.1 | 60.82 | 2.82 | -6.31 | -6.0 | 0.01 | 0.0 | 0.0 | 40.58 | -77.68 | -75.47 |
| 20Q4 (8) | 4.6 | 566.67 | 9.52 | -1.52 | -994.12 | -31.03 | -0.92 | 58.93 | 51.58 | -0.1 | 23.08 | 41.18 | 3.08 | 258.14 | 1.32 | 0.25 | 31.58 | 13.64 | 0 | 0 | 0 | 2.88 | 13.99 | 61.81 | -0.83 | -8400.0 | -148.26 | -0.49 | -63.33 | -142.24 | 3.01 | 15.33 | 0.0 | 0.01 | 0.0 | -50.0 | 181.82 | 511.33 | 81.39 |
| 20Q3 (7) | 0.69 | -28.12 | -78.9 | 0.17 | 440.0 | 466.67 | -2.24 | 18.84 | 25.08 | -0.13 | -750.0 | -244.44 | 0.86 | -5.49 | -73.94 | 0.19 | 58.33 | -36.67 | 0 | 0 | 0 | 2.53 | -3.36 | -14.69 | 0.01 | 100.61 | -94.44 | -0.3 | 61.54 | -11.11 | 2.61 | 29.85 | -13.58 | 0.01 | 0.0 | -50.0 | 29.74 | -61.58 | -74.81 |
| 20Q2 (6) | 0.96 | -45.76 | -56.56 | -0.05 | -133.33 | -66.67 | -2.76 | -27500.0 | -35.29 | 0.02 | -33.33 | 200.0 | 0.91 | -52.6 | -58.26 | 0.12 | -50.0 | -75.0 | 0 | 0 | -100.0 | 2.61 | -20.7 | -41.83 | -1.63 | 5.78 | -470.45 | -0.78 | 59.79 | -7900.0 | 2.01 | -33.0 | -33.66 | 0.01 | 0.0 | -50.0 | 77.42 | -53.2 | 7.2 |
| 20Q1 (5) | 1.77 | -57.86 | 124.05 | 0.15 | 112.93 | 131.25 | -0.01 | 99.47 | 99.34 | 0.03 | 117.65 | -66.67 | 1.92 | -36.84 | 519.35 | 0.24 | 9.09 | -71.08 | 0 | 0 | 0 | 3.30 | 85.21 | -53.89 | -1.73 | -200.58 | -296.59 | -1.94 | -267.24 | -687.88 | 3.0 | -0.33 | -0.99 | 0.01 | -50.0 | -50.0 | 165.42 | 65.03 | 607.75 |
| 19Q4 (4) | 4.2 | 28.44 | 0.0 | -1.16 | -3966.67 | 0.0 | -1.9 | 36.45 | 0.0 | -0.17 | -288.89 | 0.0 | 3.04 | -7.88 | 0.0 | 0.22 | -26.67 | 0.0 | 0 | 0 | 0.0 | 1.78 | -39.9 | 0.0 | 1.72 | 855.56 | 0.0 | 1.16 | 529.63 | 0.0 | 3.01 | -0.33 | 0.0 | 0.02 | 0.0 | 0.0 | 100.24 | -15.09 | 0.0 |
| 19Q3 (3) | 3.27 | 47.96 | 0.0 | 0.03 | 200.0 | 0.0 | -2.99 | -46.57 | 0.0 | 0.09 | 550.0 | 0.0 | 3.3 | 51.38 | 0.0 | 0.3 | -37.5 | 0.0 | 0 | -100.0 | 0.0 | 2.96 | -34.11 | 0.0 | 0.18 | -59.09 | 0.0 | -0.27 | -2800.0 | 0.0 | 3.02 | -0.33 | 0.0 | 0.02 | 0.0 | 0.0 | 118.05 | 63.45 | 0.0 |
| 19Q2 (2) | 2.21 | 179.75 | 0.0 | -0.03 | 93.75 | 0.0 | -2.04 | -34.21 | 0.0 | -0.02 | -122.22 | 0.0 | 2.18 | 603.23 | 0.0 | 0.48 | -42.17 | 0.0 | 0.17 | 0 | 0.0 | 4.49 | -37.13 | 0.0 | 0.44 | -50.0 | 0.0 | 0.01 | -96.97 | 0.0 | 3.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 72.22 | 209.0 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | -1.52 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.15 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 23.37 | 0.0 | 0.0 |
