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) | 2.4 | -62.44 | -9.7 | 0 | -3.3 | 0 | 0.17 | 1600.0 | -7.3 | 0 | 1.51 | -58.4 | 0 | 0 | 14.30 | -6.21 | -2.79 | 0 | -2.12 | 0 | 4.55 | -3.81 | 0.03 | -25.0 | 97.56 | 23.21 |
| 2022 (9) | 6.39 | -37.48 | -4.6 | 0 | -3.06 | 0 | 0.01 | 0 | 1.79 | -74.02 | 3.63 | 76.21 | -0.97 | 0 | 15.25 | 38.62 | 3.34 | -18.93 | 3.3 | -2.37 | 4.73 | -2.67 | 0.04 | -33.33 | 79.18 | -35.69 |
| 2021 (8) | 10.22 | 0.49 | -3.33 | 0 | -4.65 | 0 | 0 | 0 | 6.89 | 22.82 | 2.06 | -50.84 | -1.27 | 0 | 11.00 | -39.39 | 4.12 | -41.81 | 3.38 | -42.81 | 4.86 | 6.35 | 0.06 | 0.0 | 123.13 | 27.61 |
| 2020 (7) | 10.17 | 12.87 | -4.56 | 0 | -3.53 | 0 | 0.09 | -18.18 | 5.61 | 0 | 4.19 | -63.12 | -0.31 | 0 | 18.15 | -65.88 | 7.08 | 32.58 | 5.91 | 31.33 | 4.57 | 17.78 | 0.06 | 20.0 | 96.49 | -9.72 |
| 2019 (6) | 9.01 | -15.24 | -11.44 | 0 | -4.63 | 0 | 0.11 | 0 | -2.43 | 0 | 11.36 | 82.34 | -0.12 | 0 | 53.18 | 101.64 | 5.34 | -36.58 | 4.5 | -35.44 | 3.88 | 15.13 | 0.05 | 25.0 | 106.88 | 4.37 |
| 2018 (5) | 10.63 | 42.49 | -6.21 | 0 | -4.37 | 0 | -0.14 | 0 | 4.42 | 106.54 | 6.23 | 95.3 | -0.02 | 0 | 26.38 | 68.59 | 8.42 | 6.05 | 6.97 | 6.25 | 3.37 | 22.99 | 0.04 | 100.0 | 102.41 | 27.94 |
| 2017 (4) | 7.46 | -44.82 | -5.32 | 0 | -7.28 | 0 | 0.04 | 0 | 2.14 | -80.4 | 3.19 | 27.09 | -1.83 | 0 | 15.64 | 31.52 | 7.94 | -24.24 | 6.56 | -25.03 | 2.74 | 30.48 | 0.02 | 100.0 | 80.04 | -35.71 |
| 2016 (3) | 13.52 | 41.13 | -2.6 | 0 | -7.56 | 0 | -0.07 | 0 | 10.92 | 121.95 | 2.51 | -42.56 | -0.06 | 0 | 11.90 | -44.8 | 10.48 | -10.35 | 8.75 | -11.53 | 2.1 | 52.17 | 0.01 | -50.0 | 124.49 | 46.72 |
| 2015 (2) | 9.58 | 48.99 | -4.66 | 0 | 11.15 | 0 | 0.01 | 0 | 4.92 | 22.39 | 4.37 | 82.85 | -0.74 | 0 | 21.55 | 17.84 | 11.69 | 65.11 | 9.89 | 61.07 | 1.38 | 72.5 | 0.02 | 0 | 84.85 | -8.42 |
| 2014 (1) | 6.43 | 92.51 | -2.41 | 0 | -1.36 | 0 | -0.09 | 0 | 4.02 | 279.25 | 2.39 | 6.22 | 0 | 0 | 18.29 | -41.89 | 7.08 | 117.18 | 6.14 | 127.41 | 0.8 | 56.86 | 0 | 0 | 92.65 | -10.95 |
| 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) | 0.76 | 1420.0 | -70.08 | -0.24 | 61.9 | 71.08 | -0.02 | 99.38 | 0.0 | 0.17 | 525.0 | -46.88 | 0.52 | 189.66 | -69.59 | 0.14 | 7.69 | -62.16 | 0 | 0 | 100.0 | 4.71 | -35.09 | -14.77 | -0.28 | 81.21 | -120.9 | -0.31 | 71.82 | -126.5 | 1.17 | 0.86 | 1.74 | 0.01 | 0.0 | 0.0 | 87.36 | 22.3 | -19.87 |
| 23Q3 (19) | 0.05 | -77.27 | -97.6 | -0.63 | -131.5 | 50.78 | -3.23 | -16050.0 | -7.67 | -0.04 | -144.44 | 73.33 | -0.58 | -126.13 | -172.5 | 0.13 | -74.0 | -89.17 | 0 | 0 | 100.0 | 7.26 | -63.25 | -60.0 | -1.49 | -109.86 | -253.61 | -1.1 | -168.29 | -206.8 | 1.16 | 2.65 | -0.85 | 0.01 | 0.0 | 0.0 | 71.43 | 137.01 | -24.11 |
| 23Q2 (18) | 0.22 | -83.82 | -73.17 | 2.0 | 118.47 | 276.99 | -0.02 | 0.0 | 0.0 | 0.09 | 280.0 | 28.57 | 2.22 | 123.44 | 816.13 | 0.5 | -32.43 | -58.68 | 0 | 0 | -100.0 | 19.76 | -12.67 | -1.84 | -0.71 | -129.03 | -177.17 | -0.41 | -36.67 | -145.56 | 1.13 | 2.73 | -4.24 | 0.01 | 0.0 | 0.0 | 30.14 | -82.05 | -23.19 |
| 23Q1 (17) | 1.36 | -46.46 | 43.16 | -10.83 | -1204.82 | -690.51 | -0.02 | 0.0 | 0.0 | -0.05 | -115.62 | 78.26 | -9.47 | -653.8 | -2154.76 | 0.74 | 100.0 | -12.94 | 0 | 100.0 | 100.0 | 22.63 | 309.17 | 20.07 | -0.31 | -123.13 | -381.82 | -0.3 | -125.64 | -250.0 | 1.1 | -4.35 | -11.29 | 0.01 | 0.0 | 0.0 | 167.90 | 54.02 | 156.27 |
| 22Q4 (16) | 2.54 | 22.12 | 28.28 | -0.83 | 35.16 | -167.74 | -0.02 | 99.33 | 0.0 | 0.32 | 313.33 | 433.33 | 1.71 | 113.75 | 2.4 | 0.37 | -69.17 | 2.78 | -0.45 | -309.09 | -1225.0 | 5.53 | -69.54 | -46.69 | 1.34 | 38.14 | 4366.67 | 1.17 | 13.59 | 1571.43 | 1.15 | -1.71 | -6.5 | 0.01 | 0.0 | 0.0 | 109.01 | 15.83 | -27.88 |
| 22Q3 (15) | 2.08 | 153.66 | 22.35 | -1.28 | -13.27 | -236.84 | -3.0 | -14900.0 | 34.64 | -0.15 | -314.29 | -400.0 | 0.8 | 358.06 | -39.39 | 1.2 | -0.83 | 192.68 | -0.11 | -200.0 | -320.0 | 18.15 | -9.83 | 69.15 | 0.97 | 5.43 | 203.12 | 1.03 | 14.44 | 221.88 | 1.17 | -0.85 | -3.31 | 0.01 | 0.0 | 0.0 | 94.12 | 139.89 | -14.74 |
| 22Q2 (14) | 0.82 | -13.68 | -69.06 | -1.13 | 17.52 | 42.05 | -0.02 | 0.0 | 0.0 | 0.07 | 130.43 | 250.0 | -0.31 | 26.19 | -144.29 | 1.21 | 42.35 | 70.42 | 0.11 | 121.15 | 108.87 | 20.13 | 6.82 | 53.13 | 0.92 | 736.36 | -35.66 | 0.9 | 350.0 | -14.29 | 1.18 | -4.84 | -1.67 | 0.01 | 0.0 | -50.0 | 39.23 | -40.12 | -66.39 |
| 22Q1 (13) | 0.95 | -52.02 | -75.58 | -1.37 | -341.94 | -98.55 | -0.02 | 0.0 | 0.0 | -0.23 | -483.33 | -283.33 | -0.42 | -125.15 | -113.13 | 0.85 | 136.11 | 46.55 | -0.52 | -1400.0 | -333.33 | 18.85 | 81.66 | 96.27 | 0.11 | 266.67 | -95.3 | 0.2 | 185.71 | -89.69 | 1.24 | 0.81 | 1.64 | 0.01 | 0.0 | -50.0 | 65.52 | -56.65 | -46.44 |
| 21Q4 (12) | 1.98 | 16.47 | -44.54 | -0.31 | 18.42 | 20.51 | -0.02 | 99.56 | 0.0 | 0.06 | 300.0 | 500.0 | 1.67 | 26.52 | -47.48 | 0.36 | -12.2 | -10.0 | 0.04 | -20.0 | -20.0 | 10.37 | -3.34 | 77.93 | 0.03 | -90.62 | -98.88 | 0.07 | -78.12 | -96.93 | 1.23 | 1.65 | -1.6 | 0.01 | 0.0 | 0.0 | 151.15 | 36.92 | 49.87 |
| 21Q3 (11) | 1.7 | -35.85 | -32.0 | -0.38 | 80.51 | 73.24 | -4.59 | -22850.0 | -32.66 | -0.03 | -250.0 | -150.0 | 1.32 | 88.57 | 22.22 | 0.41 | -42.25 | -61.68 | 0.05 | 104.03 | 114.29 | 10.73 | -18.37 | -39.51 | 0.32 | -77.62 | -84.62 | 0.32 | -69.52 | -81.82 | 1.21 | 0.83 | 5.22 | 0.01 | -50.0 | 0.0 | 110.39 | -5.44 | 28.94 |
| 21Q2 (10) | 2.65 | -31.88 | 31.84 | -1.95 | -182.61 | -21.88 | -0.02 | 0.0 | 0.0 | 0.02 | 133.33 | -33.33 | 0.7 | -78.12 | 70.73 | 0.71 | 22.41 | -55.06 | -1.24 | -933.33 | -12300.0 | 13.15 | 36.92 | -55.65 | 1.43 | -38.89 | 23.28 | 1.05 | -45.88 | 17.98 | 1.2 | -1.64 | 8.11 | 0.02 | 0.0 | 100.0 | 116.74 | -4.57 | 16.74 |
| 21Q1 (9) | 3.89 | 8.96 | 87.02 | -0.69 | -76.92 | 40.0 | -0.02 | 0.0 | 33.33 | -0.06 | -700.0 | -500.0 | 3.2 | 0.63 | 244.09 | 0.58 | 45.0 | -49.57 | -0.12 | -340.0 | 0 | 9.60 | 64.69 | -59.33 | 2.34 | -13.01 | 103.48 | 1.94 | -14.91 | 97.96 | 1.22 | -2.4 | 15.09 | 0.02 | 100.0 | 100.0 | 122.33 | 21.3 | 20.56 |
| 20Q4 (8) | 3.57 | 42.8 | 3.78 | -0.39 | 72.54 | 83.82 | -0.02 | 99.42 | 0.0 | 0.01 | -83.33 | -95.83 | 3.18 | 194.44 | 208.74 | 0.4 | -62.62 | -83.54 | 0.05 | 114.29 | 0 | 5.83 | -67.14 | -87.55 | 2.69 | 29.33 | 131.9 | 2.28 | 29.55 | 115.09 | 1.25 | 8.7 | 31.58 | 0.01 | 0.0 | 0.0 | 100.85 | 17.79 | -40.78 |
| 20Q3 (7) | 2.5 | 24.38 | 37.36 | -1.42 | 11.25 | 63.78 | -3.46 | -17200.0 | 24.29 | 0.06 | 100.0 | 400.0 | 1.08 | 163.41 | 151.43 | 1.07 | -32.28 | -72.63 | -0.35 | -3400.0 | 0 | 17.74 | -40.14 | -72.73 | 2.08 | 79.31 | 28.4 | 1.76 | 97.75 | 25.71 | 1.15 | 3.6 | 18.56 | 0.01 | 0.0 | 0.0 | 85.62 | -14.38 | 11.96 |
| 20Q2 (6) | 2.01 | -3.37 | 4120.0 | -1.6 | -39.13 | 40.3 | -0.02 | 33.33 | 0.0 | 0.03 | 400.0 | 123.08 | 0.41 | -55.91 | 115.02 | 1.58 | 37.39 | -54.6 | -0.01 | 0 | -101.32 | 29.64 | 25.53 | -51.45 | 1.16 | 0.87 | -28.83 | 0.89 | -9.18 | -29.37 | 1.11 | 4.72 | 12.12 | 0.01 | 0.0 | 0.0 | 100.00 | -1.44 | 4620.0 |
| 20Q1 (5) | 2.08 | -39.53 | -45.26 | -1.15 | 52.28 | 52.67 | -0.03 | -50.0 | 0.0 | -0.01 | -104.17 | -150.0 | 0.93 | -9.71 | -32.12 | 1.15 | -52.67 | -25.32 | 0 | 0 | 100.0 | 23.61 | -49.57 | -31.61 | 1.15 | -0.86 | 23.66 | 0.98 | -7.55 | 24.05 | 1.06 | 11.58 | 9.28 | 0.01 | 0.0 | 0.0 | 101.46 | -40.42 | -52.74 |
| 19Q4 (4) | 3.44 | 89.01 | 0.0 | -2.41 | 38.52 | 0.0 | -0.02 | 99.56 | 0.0 | 0.24 | 1300.0 | 0.0 | 1.03 | 149.05 | 0.0 | 2.43 | -37.85 | 0.0 | 0 | 0 | 0.0 | 46.82 | -28.03 | 0.0 | 1.16 | -28.4 | 0.0 | 1.06 | -24.29 | 0.0 | 0.95 | -2.06 | 0.0 | 0.01 | 0.0 | 0.0 | 170.30 | 122.7 | 0.0 |
| 19Q3 (3) | 1.82 | 3740.0 | 0.0 | -3.92 | -46.27 | 0.0 | -4.57 | -22750.0 | 0.0 | -0.02 | 84.62 | 0.0 | -2.1 | 23.08 | 0.0 | 3.91 | 12.36 | 0.0 | 0 | -100.0 | 0.0 | 65.06 | 6.56 | 0.0 | 1.62 | -0.61 | 0.0 | 1.4 | 11.11 | 0.0 | 0.97 | -2.02 | 0.0 | 0.01 | 0.0 | 0.0 | 76.47 | 3556.47 | 0.0 |
| 19Q2 (2) | -0.05 | -101.32 | 0.0 | -2.68 | -10.29 | 0.0 | -0.02 | 33.33 | 0.0 | -0.13 | -750.0 | 0.0 | -2.73 | -299.27 | 0.0 | 3.48 | 125.97 | 0.0 | 0.76 | 186.36 | 0.0 | 61.05 | 76.81 | 0.0 | 1.63 | 75.27 | 0.0 | 1.26 | 59.49 | 0.0 | 0.99 | 2.06 | 0.0 | 0.01 | 0.0 | 0.0 | -2.21 | -101.03 | 0.0 |
| 19Q1 (1) | 3.8 | 0.0 | 0.0 | -2.43 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | 34.53 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 214.69 | 0.0 | 0.0 |
