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) | 4.41 | 16.98 | -1.61 | 0 | -2.65 | 0 | -0.1 | 0 | 2.8 | -9.39 | 1.33 | 9.92 | 0.04 | 0 | 5.41 | 25.52 | 2.29 | -21.03 | 2.08 | -24.09 | 1.47 | 0.0 | 0.02 | 0.0 | 123.53 | 38.6 |
| 2022 (9) | 3.77 | 27.36 | -0.68 | 0 | -4.14 | 0 | -0.47 | 0 | 3.09 | 354.41 | 1.21 | -20.39 | -0.03 | 0 | 4.31 | -19.26 | 2.9 | -23.68 | 2.74 | 81.46 | 1.47 | 1.38 | 0.02 | 0.0 | 89.13 | -10.27 |
| 2021 (8) | 2.96 | 20.33 | -2.28 | 0 | -0.44 | 0 | 0.52 | 0 | 0.68 | -48.48 | 1.52 | 43.4 | 0.01 | 0 | 5.34 | 19.23 | 3.8 | 30.58 | 1.51 | 4.86 | 1.45 | 4.32 | 0.02 | 0.0 | 99.33 | 15.08 |
| 2020 (7) | 2.46 | -53.76 | -1.14 | 0 | 0.12 | 0 | -0.01 | 0 | 1.32 | -45.9 | 1.06 | -62.81 | -0.06 | 0 | 4.48 | -60.7 | 2.91 | 6.99 | 1.44 | -30.77 | 1.39 | 6.11 | 0.02 | 100.0 | 86.32 | -44.84 |
| 2019 (6) | 5.32 | 272.03 | -2.88 | 0 | -2.34 | 0 | 0.06 | -88.0 | 2.44 | 0 | 2.85 | 3.26 | -0.02 | 0 | 11.39 | 2.68 | 2.72 | 19.3 | 2.08 | -0.48 | 1.31 | 6.5 | 0.01 | -50.0 | 156.47 | 265.46 |
| 2018 (5) | 1.43 | -35.0 | -2.81 | 0 | -1.15 | 0 | 0.5 | 0 | -1.38 | 0 | 2.76 | 110.69 | 0 | 0 | 11.09 | 89.86 | 2.28 | 123.53 | 2.09 | 1206.25 | 1.23 | -2.38 | 0.02 | 0.0 | 42.81 | -71.98 |
| 2017 (4) | 2.2 | -52.99 | -1.3 | 0 | 0.34 | 0 | -0.04 | 0 | 0.9 | -79.07 | 1.31 | 219.51 | 0 | 0 | 5.84 | 246.02 | 1.02 | -52.78 | 0.16 | -90.96 | 1.26 | -24.55 | 0.02 | 0.0 | 152.78 | 12.95 |
| 2016 (3) | 4.68 | -6.02 | -0.38 | 0 | -3.57 | 0 | -0.05 | 0 | 4.3 | -4.66 | 0.41 | -14.58 | 0 | 0 | 1.69 | -14.65 | 2.16 | 33.33 | 1.77 | 18.0 | 1.67 | -5.65 | 0.02 | -33.33 | 135.26 | -10.37 |
| 2015 (2) | 4.98 | 163.49 | -0.47 | 0 | -5.35 | 0 | 0.2 | 0 | 4.51 | 925.0 | 0.48 | -70.73 | 0.03 | 0 | 1.98 | -67.4 | 1.62 | 1700.0 | 1.5 | 150.0 | 1.77 | 2.91 | 0.03 | -40.0 | 150.91 | 89.24 |
| 2014 (1) | 1.89 | -68.6 | -1.45 | 0 | 0.54 | 0 | -0.11 | 0 | 0.44 | -91.13 | 1.64 | 124.66 | -0.18 | 0 | 6.07 | 148.19 | 0.09 | -94.58 | 0.6 | -60.53 | 1.72 | -7.53 | 0.05 | 25.0 | 79.75 | -54.7 |
| 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) | 1.71 | 24.82 | -3.39 | -0.29 | 9.38 | -825.0 | -0.85 | 48.8 | -60.38 | 0.07 | 146.67 | -53.33 | 1.42 | 35.24 | -21.55 | 0.32 | 6.67 | 33.33 | 0 | -100.0 | 0 | 4.92 | 8.8 | 16.33 | 0.78 | -3.7 | 290.0 | 0.69 | -6.76 | 283.33 | 0.37 | 0.0 | -2.63 | 0 | 0 | -100.0 | 161.32 | 30.71 | -48.05 |
| 23Q3 (19) | 1.37 | 80.26 | 2.24 | -0.32 | 54.29 | 0.0 | -1.66 | -435.48 | 37.12 | -0.15 | -287.5 | -50.0 | 1.05 | 1650.0 | 2.94 | 0.3 | -26.83 | 3.45 | 0.02 | 0.0 | 166.67 | 4.52 | -35.31 | 12.17 | 0.81 | 131.43 | 28.57 | 0.74 | 94.74 | -5.13 | 0.37 | 0.0 | 0.0 | 0 | -100.0 | 0 | 123.42 | 23.42 | 5.92 |
| 23Q2 (18) | 0.76 | 35.71 | 100.0 | -0.7 | -133.33 | -27.27 | -0.31 | -282.35 | -287.5 | 0.08 | 172.73 | 142.11 | 0.06 | -76.92 | 135.29 | 0.41 | 36.67 | -25.45 | 0.02 | 0 | 0 | 6.98 | 29.68 | -2.72 | 0.35 | 0.0 | -70.34 | 0.38 | 40.74 | -60.82 | 0.37 | 5.71 | 0.0 | 0.01 | 0.0 | 0 | 100.00 | 12.5 | 252.63 |
| 23Q1 (17) | 0.56 | -68.36 | 100.0 | -0.3 | -850.0 | -300.0 | 0.17 | 132.08 | 119.32 | -0.11 | -173.33 | 66.67 | 0.26 | -85.64 | -39.53 | 0.3 | 25.0 | 130.77 | 0 | 0 | 0 | 5.39 | 27.47 | 212.8 | 0.35 | 75.0 | -60.67 | 0.27 | 50.0 | -67.07 | 0.35 | -7.89 | -2.78 | 0.01 | 0.0 | 0 | 88.89 | -71.37 | 274.6 |
| 22Q4 (16) | 1.77 | 32.09 | 60.91 | 0.04 | 112.5 | 108.7 | -0.53 | 79.92 | -352.38 | 0.15 | 250.0 | 183.33 | 1.81 | 77.45 | 182.81 | 0.24 | -17.24 | -14.29 | 0 | 100.0 | 0 | 4.23 | 4.91 | 17.25 | 0.2 | -68.25 | -80.39 | 0.18 | -76.92 | -75.68 | 0.38 | 2.7 | 5.56 | 0.01 | 0 | 0 | 310.53 | 166.5 | 210.53 |
| 22Q3 (15) | 1.34 | 252.63 | 19.64 | -0.32 | 41.82 | 30.43 | -2.64 | -3200.0 | -266.67 | -0.1 | 47.37 | 62.96 | 1.02 | 700.0 | 54.55 | 0.29 | -47.27 | -43.14 | -0.03 | 0 | 0 | 4.03 | -43.9 | -41.48 | 0.63 | -46.61 | -42.2 | 0.78 | -19.59 | 5.41 | 0.37 | 0.0 | 5.71 | 0 | 0 | 0 | 116.52 | 310.89 | 13.4 |
| 22Q2 (14) | 0.38 | 35.71 | -13.64 | -0.55 | -466.67 | -14.58 | -0.08 | 90.91 | 83.67 | -0.19 | 42.42 | -118.27 | -0.17 | -139.53 | -325.0 | 0.55 | 323.08 | 19.57 | 0 | 0 | -100.0 | 7.18 | 317.0 | 7.7 | 1.18 | 32.58 | 21.65 | 0.97 | 18.29 | 310.87 | 0.37 | 2.78 | 0.0 | 0 | 0 | 0 | 28.36 | 19.51 | 0 |
| 22Q1 (13) | 0.28 | -74.55 | -6.67 | 0.15 | 132.61 | 117.05 | -0.88 | -519.05 | -257.14 | -0.33 | -83.33 | -450.0 | 0.43 | -32.81 | 174.14 | 0.13 | -53.57 | -53.57 | 0 | 0 | 0 | 1.72 | -52.22 | -60.7 | 0.89 | -12.75 | 23.61 | 0.82 | 10.81 | 64.0 | 0.36 | 0.0 | -2.7 | 0 | 0 | 0 | 23.73 | -76.27 | -31.19 |
| 21Q4 (12) | 1.1 | -1.79 | 22.22 | -0.46 | 0.0 | -243.75 | 0.21 | 129.17 | 75.0 | -0.18 | 33.33 | -1700.0 | 0.64 | -3.03 | -47.54 | 0.28 | -45.1 | 40.0 | 0 | 0 | 100.0 | 3.60 | -47.64 | 5.59 | 1.02 | -6.42 | 64.52 | 0.74 | 0.0 | 7300.0 | 0.36 | 2.86 | -2.7 | 0 | 0 | 0 | 100.00 | -2.68 | -57.78 |
| 21Q3 (11) | 1.12 | 154.55 | 60.0 | -0.46 | 4.17 | 41.03 | -0.72 | -46.94 | -820.0 | -0.27 | -125.96 | -350.0 | 0.66 | 1750.0 | 925.0 | 0.51 | 10.87 | 142.86 | 0 | -100.0 | 0 | 6.88 | 3.24 | 113.69 | 1.09 | 12.37 | 14.74 | 0.74 | 260.87 | 85.0 | 0.35 | -5.41 | -2.78 | 0 | 0 | 0 | 102.75 | 0 | 11.56 |
| 21Q2 (10) | 0.44 | 46.67 | 144.44 | -0.48 | 45.45 | -60.0 | -0.49 | -187.5 | -5000.0 | 1.04 | 1833.33 | 845.45 | -0.04 | 93.1 | 66.67 | 0.46 | 64.29 | 53.33 | 0.01 | 0 | 0 | 6.67 | 52.14 | 23.33 | 0.97 | 34.72 | 38.57 | -0.46 | -192.0 | -193.88 | 0.37 | 0.0 | 12.12 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (9) | 0.3 | -66.67 | -55.22 | -0.88 | -375.0 | -131.58 | 0.56 | 366.67 | 609.09 | -0.06 | -500.0 | -20.0 | -0.58 | -147.54 | -300.0 | 0.28 | 40.0 | -17.65 | 0 | 100.0 | 100.0 | 4.38 | 28.39 | -25.9 | 0.72 | 16.13 | 14.29 | 0.5 | 4900.0 | -7.41 | 0.37 | 0.0 | 12.12 | 0 | 0 | 0 | 34.48 | -85.44 | -55.22 |
| 20Q4 (8) | 0.9 | 28.57 | -32.84 | 0.32 | 141.03 | 156.14 | 0.12 | 20.0 | 134.29 | -0.01 | 83.33 | -105.88 | 1.22 | 1625.0 | 58.44 | 0.2 | -4.76 | -64.91 | -0.02 | 0 | 0 | 3.41 | 5.96 | -61.68 | 0.62 | -34.74 | -21.52 | 0.01 | -97.5 | -97.96 | 0.37 | 2.78 | 15.62 | 0 | 0 | 0 | 236.84 | 157.14 | 43.17 |
| 20Q3 (7) | 0.7 | 288.89 | -43.09 | -0.78 | -160.0 | -62.5 | 0.1 | 900.0 | 112.05 | -0.06 | -154.55 | 33.33 | -0.08 | 33.33 | -110.67 | 0.21 | -30.0 | -55.32 | 0 | 0 | 100.0 | 3.22 | -40.41 | -55.25 | 0.95 | 35.71 | 31.94 | 0.4 | -18.37 | -31.03 | 0.36 | 9.09 | 12.5 | 0 | 0 | 0 | 92.11 | 319.59 | -32.61 |
| 20Q2 (6) | 0.18 | -73.13 | -91.04 | -0.3 | 21.05 | -11.11 | 0.01 | 109.09 | 100.7 | 0.11 | 320.0 | 266.67 | -0.12 | -141.38 | -106.9 | 0.3 | -11.76 | 25.0 | 0 | 100.0 | 0 | 5.41 | -8.59 | 39.41 | 0.7 | 11.11 | 11.11 | 0.49 | -9.26 | -10.91 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 21.95 | -71.5 | -90.39 |
| 20Q1 (5) | 0.67 | -50.0 | -8.22 | -0.38 | 33.33 | 75.64 | -0.11 | 68.57 | -140.74 | -0.05 | -129.41 | 0.0 | 0.29 | -62.34 | 134.94 | 0.34 | -40.35 | -78.34 | -0.03 | 0 | -200.0 | 5.91 | -33.61 | -77.74 | 0.63 | -20.25 | 8.62 | 0.54 | 10.2 | 17.39 | 0.33 | 3.12 | -2.94 | 0 | 0 | 0 | 77.01 | -53.45 | -15.6 |
| 19Q4 (4) | 1.34 | 8.94 | 0.0 | -0.57 | -18.75 | 0.0 | -0.35 | 57.83 | 0.0 | 0.17 | 288.89 | 0.0 | 0.77 | 2.67 | 0.0 | 0.57 | 21.28 | 0.0 | 0 | 100.0 | 0.0 | 8.91 | 23.74 | 0.0 | 0.79 | 9.72 | 0.0 | 0.49 | -15.52 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 165.43 | 21.05 | 0.0 |
| 19Q3 (3) | 1.23 | -38.81 | 0.0 | -0.48 | -77.78 | 0.0 | -0.83 | 41.96 | 0.0 | -0.09 | -400.0 | 0.0 | 0.75 | -56.9 | 0.0 | 0.47 | 95.83 | 0.0 | -0.01 | 0 | 0.0 | 7.20 | 85.64 | 0.0 | 0.72 | 14.29 | 0.0 | 0.58 | 5.45 | 0.0 | 0.32 | -3.03 | 0.0 | 0 | 0 | 0.0 | 136.67 | -40.17 | 0.0 |
| 19Q2 (2) | 2.01 | 175.34 | 0.0 | -0.27 | 82.69 | 0.0 | -1.43 | -629.63 | 0.0 | 0.03 | 160.0 | 0.0 | 1.74 | 309.64 | 0.0 | 0.24 | -84.71 | 0.0 | 0 | 100.0 | 0.0 | 3.88 | -85.4 | 0.0 | 0.63 | 8.62 | 0.0 | 0.55 | 19.57 | 0.0 | 0.33 | -2.94 | 0.0 | 0 | 0 | 0.0 | 228.41 | 150.31 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | -1.56 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 26.57 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 91.25 | 0.0 | 0.0 |
