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) | 1.71 | -49.41 | -3.07 | 0 | -1.18 | 0 | -0.42 | 0 | -1.36 | 0 | 2.74 | 166.02 | 0.03 | 0 | 15.39 | 156.75 | 2.27 | 136.46 | 2.06 | -35.83 | 0.5 | -32.43 | 0.06 | 20.0 | 65.27 | -22.76 |
| 2022 (9) | 3.38 | 76.96 | 0.77 | 0 | 3.25 | 137.23 | 1.12 | 0 | 4.15 | 0 | 1.03 | -74.25 | -0.04 | 0 | 6.00 | -78.52 | 0.96 | -38.06 | 3.21 | 16.3 | 0.74 | -6.33 | 0.05 | 25.0 | 84.50 | 58.82 |
| 2021 (8) | 1.91 | -22.36 | -3.26 | 0 | 1.37 | -40.43 | -0.46 | 0 | -1.35 | 0 | 4.0 | 387.8 | -0.01 | 0 | 27.91 | 281.94 | 1.55 | 55.0 | 2.76 | 155.56 | 0.79 | -4.82 | 0.04 | 100.0 | 53.20 | -58.26 |
| 2020 (7) | 2.46 | 90.7 | -1.47 | 0 | 2.3 | 0 | 0.86 | 160.61 | 0.99 | 57.14 | 0.82 | 3.8 | -0.03 | 0 | 7.31 | -14.89 | 1.0 | 112.77 | 1.08 | 80.0 | 0.83 | -4.6 | 0.02 | 0.0 | 127.46 | 47.22 |
| 2019 (6) | 1.29 | -16.77 | -0.66 | 0 | -0.19 | 0 | 0.33 | 175.0 | 0.63 | -32.98 | 0.79 | 172.41 | 0 | 0 | 8.59 | 121.48 | 0.47 | -26.56 | 0.6 | 15.38 | 0.87 | 61.11 | 0.02 | 0.0 | 86.58 | -39.68 |
| 2018 (5) | 1.55 | 63.16 | -0.61 | 0 | -0.25 | 0 | 0.12 | 200.0 | 0.94 | 13.25 | 0.29 | 38.1 | 0.01 | -50.0 | 3.88 | 40.5 | 0.64 | -9.86 | 0.52 | 23.81 | 0.54 | 17.39 | 0.02 | 0.0 | 143.52 | 35.96 |
| 2017 (4) | 0.95 | 82.69 | -0.12 | 0 | -0.64 | 0 | 0.04 | 0.0 | 0.83 | 59.62 | 0.21 | -58.0 | 0.02 | 0 | 2.76 | -63.68 | 0.71 | 115.15 | 0.42 | -4.55 | 0.46 | -13.21 | 0.02 | 0.0 | 105.56 | 100.96 |
| 2016 (3) | 0.52 | -50.94 | 0 | 0 | -0.98 | 0 | 0.04 | 0 | 0.52 | -11.86 | 0.5 | -16.67 | -0.14 | 0 | 7.60 | -2.74 | 0.33 | -29.79 | 0.44 | -27.87 | 0.53 | 3.92 | 0.02 | -33.33 | 52.53 | -43.02 |
| 2015 (2) | 1.06 | -41.76 | -0.47 | 0 | -0.11 | 0 | -0.02 | 0 | 0.59 | -33.71 | 0.6 | 22.45 | 0.06 | 500.0 | 7.81 | 20.06 | 0.47 | -6.0 | 0.61 | 32.61 | 0.51 | 8.51 | 0.03 | 0.0 | 92.17 | -51.38 |
| 2014 (1) | 1.82 | 66.97 | -0.93 | 0 | -0.55 | 0 | -0.09 | 0 | 0.89 | -13.59 | 0.49 | 133.33 | 0.01 | -95.24 | 6.51 | 124.66 | 0.5 | 900.0 | 0.46 | 70.37 | 0.47 | -4.08 | 0.03 | -50.0 | 189.58 | 42.62 |
| 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) | 2.74 | 379.59 | 156.07 | -1.58 | -119.44 | -163.2 | -0.03 | 81.25 | 25.0 | 1.01 | 298.04 | 1222.22 | 1.16 | 168.24 | -67.51 | 0.95 | 46.15 | 280.0 | 0.02 | 100.0 | 200.0 | 18.55 | 32.45 | 257.73 | 0.52 | -17.46 | 966.67 | 0.4 | -44.44 | -75.46 | 0.13 | 0.0 | -38.1 | 0.02 | 0.0 | 100.0 | 498.18 | 542.26 | 761.34 |
| 23Q3 (19) | -0.98 | -206.25 | -179.03 | -0.72 | -89.47 | 19.1 | -0.16 | 83.33 | 88.81 | -0.51 | 28.17 | -2.0 | -1.7 | -142.86 | -585.71 | 0.65 | -26.14 | 71.05 | 0.01 | 0 | 200.0 | 14.01 | -39.19 | 73.26 | 0.63 | 36.96 | 23.53 | 0.72 | 67.44 | -20.88 | 0.13 | 8.33 | -31.58 | 0.02 | 100.0 | 100.0 | -112.64 | -97.13 | -200.83 |
| 23Q2 (18) | -0.32 | -218.52 | -130.77 | -0.38 | 5.0 | -215.15 | -0.96 | -3100.0 | -2300.0 | -0.71 | -238.1 | -153.38 | -0.7 | -438.46 | -151.09 | 0.88 | 238.46 | 633.33 | 0 | 100.0 | 0 | 23.04 | 273.9 | 654.45 | 0.46 | -30.3 | 76.92 | 0.43 | -15.69 | 13.16 | 0.12 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | -57.14 | -235.45 | -131.32 |
| 23Q1 (17) | 0.27 | -74.77 | 800.0 | -0.4 | -116.0 | 65.81 | -0.03 | 25.0 | -100.63 | -0.21 | -133.33 | -155.26 | -0.13 | -103.64 | 88.6 | 0.26 | 4.0 | -7.14 | -0.01 | 50.0 | 0.0 | 6.16 | 18.79 | -17.92 | 0.66 | 1200.0 | 164.0 | 0.51 | -68.71 | 75.86 | 0.12 | -42.86 | -29.41 | 0.01 | 0.0 | 0.0 | 42.19 | -27.06 | 560.94 |
| 22Q4 (16) | 1.07 | -13.71 | 55.07 | 2.5 | 380.9 | 1236.36 | -0.04 | 97.2 | -33.33 | -0.09 | 82.0 | 67.86 | 3.57 | 920.0 | 659.57 | 0.25 | -34.21 | -35.9 | -0.02 | -100.0 | 0 | 5.19 | -35.85 | -48.93 | -0.06 | -111.76 | -112.24 | 1.63 | 79.12 | 91.76 | 0.21 | 10.53 | 31.25 | 0.01 | 0.0 | 0.0 | 57.84 | -48.23 | -14.5 |
| 22Q3 (15) | 1.24 | 19.23 | 520.0 | -0.89 | -369.7 | -387.1 | -1.43 | -3475.0 | -88.16 | -0.5 | -137.59 | -455.56 | 0.35 | -74.45 | -31.37 | 0.38 | 216.67 | -25.49 | -0.01 | 0 | 0.0 | 8.09 | 164.79 | -43.88 | 0.51 | 96.15 | 59.38 | 0.91 | 139.47 | -28.91 | 0.19 | 5.56 | -9.52 | 0.01 | 0.0 | -50.0 | 111.71 | -38.77 | 743.42 |
| 22Q2 (14) | 1.04 | 3366.67 | 82.46 | 0.33 | 128.21 | 113.25 | -0.04 | -100.84 | -101.9 | 1.33 | 250.0 | 986.67 | 1.37 | 220.18 | 171.35 | 0.12 | -57.14 | -95.14 | 0 | 100.0 | 0 | 3.05 | -59.32 | -95.31 | 0.26 | 4.0 | -46.94 | 0.38 | 31.03 | -20.83 | 0.18 | 5.88 | -18.18 | 0.01 | 0.0 | 0.0 | 182.46 | 2758.48 | 127.27 |
| 22Q1 (13) | 0.03 | -95.65 | -93.33 | -1.17 | -431.82 | -36.05 | 4.77 | 16000.0 | 11825.0 | 0.38 | 235.71 | 533.33 | -1.14 | -342.55 | -178.05 | 0.28 | -28.21 | -55.56 | -0.01 | 0 | 0.0 | 7.51 | -26.09 | -62.35 | 0.25 | -48.98 | 0.0 | 0.29 | -65.88 | 93.33 | 0.17 | 6.25 | -19.05 | 0.01 | 0.0 | 0.0 | 6.38 | -90.56 | -94.75 |
| 21Q4 (12) | 0.69 | 245.0 | -18.82 | -0.22 | -170.97 | 54.17 | -0.03 | 96.05 | -100.95 | -0.28 | -211.11 | -153.85 | 0.47 | -7.84 | 27.03 | 0.39 | -23.53 | 116.67 | 0 | 100.0 | 100.0 | 10.16 | -29.5 | 57.99 | 0.49 | 53.12 | 712.5 | 0.85 | -33.59 | 962.5 | 0.16 | -23.81 | -23.81 | 0.01 | -50.0 | 0 | 67.65 | 410.74 | -76.92 |
| 21Q3 (11) | 0.2 | -64.91 | -72.22 | 0.31 | 112.45 | 157.41 | -0.76 | -136.02 | -11.76 | -0.09 | 40.0 | -129.03 | 0.51 | 126.56 | 183.33 | 0.51 | -79.35 | 325.0 | -0.01 | 0 | 0 | 14.41 | -77.89 | 268.57 | 0.32 | -34.69 | -42.86 | 1.28 | 166.67 | 156.0 | 0.21 | -4.55 | 0.0 | 0.02 | 100.0 | 0 | 13.25 | -83.5 | -86.94 |
| 21Q2 (10) | 0.57 | 26.67 | -3.39 | -2.49 | -189.53 | -8200.0 | 2.11 | 5175.0 | 2444.44 | -0.15 | -350.0 | -36.36 | -1.92 | -368.29 | -442.86 | 2.47 | 292.06 | 2644.44 | 0 | 100.0 | 100.0 | 65.17 | 226.89 | 2079.62 | 0.49 | 96.0 | 22.5 | 0.48 | 220.0 | 20.0 | 0.22 | 4.76 | 10.0 | 0.01 | 0.0 | 0 | 80.28 | -33.99 | -18.36 |
| 21Q1 (9) | 0.45 | -47.06 | 50.0 | -0.86 | -79.17 | -100.0 | 0.04 | -98.73 | 144.44 | 0.06 | -88.46 | -60.0 | -0.41 | -210.81 | -215.38 | 0.63 | 250.0 | 46.51 | -0.01 | 0.0 | 0 | 19.94 | 210.13 | 8.49 | 0.25 | 412.5 | 127.27 | 0.15 | 87.5 | 50.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0 | 0 | 121.62 | -58.51 | 25.68 |
| 20Q4 (8) | 0.85 | 18.06 | 7.59 | -0.48 | 11.11 | -100.0 | 3.16 | 564.71 | 3611.11 | 0.52 | 67.74 | 36.84 | 0.37 | 105.56 | -32.73 | 0.18 | 50.0 | -45.45 | -0.01 | 0 | 0 | 6.43 | 64.46 | -50.71 | -0.08 | -114.29 | -200.0 | 0.08 | -84.0 | -52.94 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 293.10 | 189.03 | 40.99 |
| 20Q3 (7) | 0.72 | 22.03 | 366.67 | -0.54 | -1700.0 | -125.0 | -0.68 | -655.56 | -2366.67 | 0.31 | 381.82 | 244.44 | 0.18 | -67.86 | 135.29 | 0.12 | 33.33 | -33.33 | 0 | 100.0 | 0 | 3.91 | 30.73 | -46.8 | 0.56 | 40.0 | 180.0 | 0.5 | 25.0 | 163.16 | 0.21 | 5.0 | -4.55 | 0 | 0 | 0 | 101.41 | 3.13 | 253.99 |
| 20Q2 (6) | 0.59 | 96.67 | -19.18 | -0.03 | 93.02 | 75.0 | -0.09 | 0.0 | -50.0 | -0.11 | -173.33 | 21.43 | 0.56 | 530.77 | -8.2 | 0.09 | -79.07 | -40.0 | -0.01 | 0 | 0 | 2.99 | -83.73 | -55.55 | 0.4 | 263.64 | 166.67 | 0.4 | 300.0 | 135.29 | 0.2 | -4.76 | -4.76 | 0 | 0 | 0 | 98.33 | 1.61 | -48.81 |
| 20Q1 (5) | 0.3 | -62.03 | 650.0 | -0.43 | -79.17 | -616.67 | -0.09 | 0.0 | -28.57 | 0.15 | -60.53 | 0 | -0.13 | -123.64 | -550.0 | 0.43 | 30.3 | 230.77 | 0 | 0 | 0 | 18.38 | 40.88 | 181.3 | 0.11 | 37.5 | 175.0 | 0.1 | -41.18 | 66.67 | 0.21 | 0.0 | -8.7 | 0 | 0 | -100.0 | 96.77 | -53.45 | 625.81 |
| 19Q4 (4) | 0.79 | 392.59 | 0.0 | -0.24 | 0.0 | 0.0 | -0.09 | -400.0 | 0.0 | 0.38 | 322.22 | 0.0 | 0.55 | 207.84 | 0.0 | 0.33 | 83.33 | 0.0 | 0 | 0 | 0.0 | 13.04 | 77.54 | 0.0 | 0.08 | -60.0 | 0.0 | 0.17 | -10.53 | 0.0 | 0.21 | -4.55 | 0.0 | 0 | 0 | 0.0 | 207.89 | 415.69 | 0.0 |
| 19Q3 (3) | -0.27 | -136.99 | 0.0 | -0.24 | -100.0 | 0.0 | 0.03 | 150.0 | 0.0 | 0.09 | 164.29 | 0.0 | -0.51 | -183.61 | 0.0 | 0.18 | 20.0 | 0.0 | 0 | 0 | 0.0 | 7.35 | 9.22 | 0.0 | 0.2 | 33.33 | 0.0 | 0.19 | 11.76 | 0.0 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0.0 | -65.85 | -134.28 | 0.0 |
| 19Q2 (2) | 0.73 | 1725.0 | 0.0 | -0.12 | -100.0 | 0.0 | -0.06 | 14.29 | 0.0 | -0.14 | 0 | 0.0 | 0.61 | 3150.0 | 0.0 | 0.15 | 15.38 | 0.0 | 0 | 0 | 0.0 | 6.73 | 2.97 | 0.0 | 0.15 | 275.0 | 0.0 | 0.17 | 183.33 | 0.0 | 0.21 | -8.7 | 0.0 | 0 | -100.0 | 0.0 | 192.11 | 1340.79 | 0.0 |
| 19Q1 (1) | 0.04 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.53 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 13.33 | 0.0 | 0.0 |
