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) | 10.88 | 209.97 | -1.43 | 0 | -4.9 | 0 | -1.08 | 0 | 9.45 | 235.11 | 0.95 | 48.44 | 0 | 0 | 1.15 | 42.06 | 9.45 | 22.41 | 6.03 | 7.68 | 0.82 | -3.53 | 0.04 | 100.0 | 157.91 | 191.08 |
| 2022 (9) | 3.51 | 0 | -0.69 | 0 | -0.4 | 0 | 0.99 | 130.23 | 2.82 | 0 | 0.64 | 156.0 | 0 | 0 | 0.81 | 60.08 | 7.72 | 199.22 | 5.6 | 171.84 | 0.85 | -4.49 | 0.02 | 0.0 | 54.25 | 0 |
| 2021 (8) | -4.1 | 0 | -0.27 | 0 | 2.46 | 0 | 0.43 | 0 | -4.37 | 0 | 0.25 | -30.56 | 0 | 0 | 0.51 | -33.92 | 2.58 | -3.73 | 2.06 | -8.04 | 0.89 | 3.49 | 0.02 | -60.0 | -138.05 | 0 |
| 2020 (7) | 3.52 | -52.3 | -0.34 | 0 | -5.07 | 0 | -0.09 | 0 | 3.18 | -50.85 | 0.36 | -59.09 | 0 | 0 | 0.77 | -46.4 | 2.68 | -58.13 | 2.24 | -51.3 | 0.86 | 19.44 | 0.05 | -16.67 | 111.75 | -18.54 |
| 2019 (6) | 7.38 | 138.06 | -0.91 | 0 | -0.54 | 0 | 0.36 | 0 | 6.47 | 158.8 | 0.88 | 66.04 | 0 | 0 | 1.43 | 35.69 | 6.4 | 84.44 | 4.6 | 88.52 | 0.72 | 46.94 | 0.06 | -40.0 | 137.17 | 34.08 |
| 2018 (5) | 3.1 | 18.32 | -0.6 | 0 | -3.28 | 0 | -0.09 | 0 | 2.5 | 17.37 | 0.53 | 32.5 | 0 | 0 | 1.06 | 28.07 | 3.47 | -5.96 | 2.44 | 6.55 | 0.49 | -5.77 | 0.1 | 25.0 | 102.31 | 12.85 |
| 2017 (4) | 2.62 | -38.06 | -0.49 | 0 | -1.32 | 0 | 0.09 | 0 | 2.13 | 965.0 | 0.4 | -14.89 | 0 | 0 | 0.82 | -11.33 | 3.69 | -16.33 | 2.29 | -29.32 | 0.52 | 10.64 | 0.08 | 14.29 | 90.66 | -18.99 |
| 2016 (3) | 4.23 | 61.45 | -4.03 | 0 | 0.49 | 0 | -0.02 | 0 | 0.2 | -90.0 | 0.47 | 20.51 | 0 | 0 | 0.93 | 6.86 | 4.41 | 16.05 | 3.24 | 9.09 | 0.47 | 6.82 | 0.07 | -22.22 | 111.90 | 49.49 |
| 2015 (2) | 2.62 | 0 | -0.62 | 0 | -1.85 | 0 | 0 | 0 | 2.0 | 0 | 0.39 | 50.0 | 0 | 0 | 0.87 | 25.64 | 3.8 | 58.33 | 2.97 | 48.5 | 0.44 | 2.33 | 0.09 | 12.5 | 74.86 | 0 |
| 2014 (1) | -1.18 | 0 | -0.57 | 0 | 3.09 | 0 | -0.05 | 0 | -1.75 | 0 | 0.26 | 30.0 | 0 | 0 | 0.69 | 17.85 | 2.4 | -1.64 | 2.0 | 10.5 | 0.43 | 2.38 | 0.08 | 33.33 | -47.01 | 0 |
| 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) | -1.8 | -153.41 | -181.08 | 2.95 | 113.77 | 786.05 | 0.81 | 121.15 | 131.89 | -0.17 | 77.03 | 22.73 | 1.15 | -75.79 | -35.75 | 0.58 | 286.67 | 41.46 | 0 | 0 | 0 | 3.06 | 362.37 | 73.26 | 1.72 | -39.22 | -32.55 | 1.15 | -35.75 | -35.03 | 0.2 | -4.76 | 0.0 | 0.01 | 0.0 | 0.0 | -132.35 | -178.94 | -218.04 |
| 23Q3 (19) | 3.37 | -31.92 | 491.23 | 1.38 | 167.98 | 1825.0 | -3.83 | -98.45 | 0 | -0.74 | -7500.0 | -194.87 | 4.75 | 62.67 | 869.39 | 0.15 | 25.0 | 114.29 | 0 | 0 | 0 | 0.66 | 9.72 | 92.82 | 2.83 | 29.82 | 61.71 | 1.79 | 42.06 | 24.31 | 0.21 | 5.0 | -4.55 | 0.01 | 0.0 | 0 | 167.66 | -50.21 | 388.28 |
| 23Q2 (18) | 4.95 | 13.79 | 272.18 | -2.03 | 45.58 | -2155.56 | -1.93 | -4925.0 | -703.12 | 0.01 | 105.56 | -96.3 | 2.92 | 370.97 | 135.48 | 0.12 | 33.33 | 71.43 | 0 | 0 | 0 | 0.60 | 39.7 | 60.91 | 2.18 | -19.85 | 14.74 | 1.26 | -30.77 | -5.97 | 0.2 | 0.0 | -9.09 | 0.01 | 0.0 | 0 | 336.73 | 57.14 | 294.97 |
| 23Q1 (17) | 4.35 | 95.95 | 825.0 | -3.73 | -767.44 | -3630.0 | 0.04 | 101.57 | -97.8 | -0.18 | 18.18 | -212.5 | 0.62 | -65.36 | 188.57 | 0.09 | -78.05 | 0.0 | 0 | 0 | 0 | 0.43 | -75.55 | -20.59 | 2.72 | 6.67 | 78.95 | 1.82 | 2.82 | 73.33 | 0.2 | 0.0 | -9.09 | 0.01 | 0.0 | 0 | 214.29 | 91.12 | 553.57 |
| 22Q4 (16) | 2.22 | 289.47 | 150.11 | -0.43 | -437.5 | -760.0 | -2.54 | 0 | -289.55 | -0.22 | -128.21 | -164.71 | 1.79 | 265.31 | 139.96 | 0.41 | 485.71 | 720.0 | 0 | 0 | 0 | 1.77 | 414.55 | 401.68 | 2.55 | 45.71 | 152.48 | 1.77 | 22.92 | 77.0 | 0.2 | -9.09 | -9.09 | 0.01 | 0 | 0 | 112.12 | 226.53 | 130.88 |
| 22Q3 (15) | 0.57 | -57.14 | 1325.0 | -0.08 | 11.11 | -60.0 | 0 | -100.0 | -100.0 | 0.78 | 188.89 | 1014.29 | 0.49 | -60.48 | 5000.0 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 0.34 | -8.44 | -10.74 | 1.75 | -7.89 | 113.41 | 1.44 | 7.46 | 144.07 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 34.34 | -59.72 | 595.33 |
| 22Q2 (14) | 1.33 | 321.67 | 1050.0 | -0.09 | 10.0 | -50.0 | 0.32 | -82.42 | -76.3 | 0.27 | 68.75 | 80.0 | 1.24 | 277.14 | 720.0 | 0.07 | -22.22 | 40.0 | 0 | 0 | 0 | 0.37 | -31.05 | -14.29 | 1.9 | 25.0 | 427.78 | 1.34 | 27.62 | 362.07 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 85.26 | 280.46 | 410.58 |
| 22Q1 (13) | -0.6 | 86.46 | -242.86 | -0.1 | -100.0 | 9.09 | 1.82 | 35.82 | 513.64 | 0.16 | -52.94 | 223.08 | -0.7 | 84.38 | -325.81 | 0.09 | 80.0 | -10.0 | 0 | 0 | 0 | 0.54 | 54.44 | -42.08 | 1.52 | 50.5 | 289.74 | 1.05 | 5.0 | 452.63 | 0.22 | 0.0 | 0.0 | 0 | 0 | -100.0 | -47.24 | 86.99 | -147.24 |
| 21Q4 (12) | -4.43 | -11175.0 | -492.04 | -0.05 | 0.0 | 54.55 | 1.34 | 538.1 | 518.75 | 0.34 | 385.71 | 209.09 | -4.48 | -44700.0 | -539.22 | 0.05 | 0.0 | -54.55 | 0 | 0 | 0 | 0.35 | -8.45 | -65.65 | 1.01 | 23.17 | 110.42 | 1.0 | 69.49 | 104.08 | 0.22 | 0.0 | 0.0 | 0 | 0 | -100.0 | -363.11 | -7453.07 | -331.37 |
| 21Q3 (11) | 0.04 | 128.57 | 125.0 | -0.05 | 16.67 | 37.5 | 0.21 | -84.44 | 109.63 | 0.07 | -53.33 | 16.67 | -0.01 | 95.0 | 95.83 | 0.05 | 0.0 | -44.44 | 0 | 0 | 0 | 0.38 | -12.08 | -53.46 | 0.82 | 127.78 | 36.67 | 0.59 | 103.45 | 13.46 | 0.22 | 0.0 | 0.0 | 0 | 0 | -100.0 | 4.94 | 117.99 | 123.15 |
| 21Q2 (10) | -0.14 | -133.33 | -160.87 | -0.06 | 45.45 | 0.0 | 1.35 | 406.82 | 169.95 | 0.15 | 215.38 | 650.0 | -0.2 | -164.52 | -217.65 | 0.05 | -50.0 | -16.67 | 0 | 0 | 0 | 0.44 | -53.41 | -27.6 | 0.36 | -7.69 | -5.26 | 0.29 | 52.63 | 11.54 | 0.22 | 0.0 | 4.76 | 0 | -100.0 | -100.0 | -27.45 | -127.45 | -157.29 |
| 21Q1 (9) | 0.42 | -62.83 | -81.9 | -0.11 | 0.0 | -22.22 | -0.44 | -37.5 | 30.16 | -0.13 | -218.18 | 53.57 | 0.31 | -69.61 | -86.1 | 0.1 | -9.09 | 11.11 | 0 | 0 | 0 | 0.94 | -8.41 | 60.04 | 0.39 | -18.75 | -68.03 | 0.19 | -61.22 | -80.41 | 0.22 | 0.0 | 4.76 | 0.01 | 0.0 | 0.0 | 100.00 | -36.28 | -48.71 |
| 20Q4 (8) | 1.13 | 806.25 | 113.21 | -0.11 | -37.5 | 77.55 | -0.32 | 85.32 | 52.94 | 0.11 | 83.33 | 107.19 | 1.02 | 525.0 | 2450.0 | 0.11 | 22.22 | -76.09 | 0 | 0 | 0 | 1.03 | 24.04 | -56.36 | 0.48 | -20.0 | -76.35 | 0.49 | -5.77 | -67.76 | 0.22 | 0.0 | 15.79 | 0.01 | 0.0 | -50.0 | 156.94 | 835.68 | 412.29 |
| 20Q3 (7) | -0.16 | -169.57 | -108.74 | -0.08 | -33.33 | -33.33 | -2.18 | -12.95 | -284.75 | 0.06 | 200.0 | -96.55 | -0.24 | -241.18 | -113.56 | 0.09 | 50.0 | 12.5 | 0 | 0 | 0 | 0.83 | 36.78 | 55.68 | 0.6 | 57.89 | -70.73 | 0.52 | 100.0 | -63.12 | 0.22 | 4.76 | 22.22 | 0.01 | 0.0 | -50.0 | -21.33 | -144.52 | -118.77 |
| 20Q2 (6) | 0.23 | -90.09 | -89.1 | -0.06 | 33.33 | 68.42 | -1.93 | -206.35 | -73.87 | 0.02 | 107.14 | 115.38 | 0.17 | -92.38 | -91.15 | 0.06 | -33.33 | -62.5 | 0 | 0 | 0 | 0.60 | 2.99 | -45.05 | 0.38 | -68.85 | -75.32 | 0.26 | -73.2 | -75.24 | 0.21 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 47.92 | -75.42 | -71.84 |
| 20Q1 (5) | 2.32 | 337.74 | -20.27 | -0.09 | 81.63 | 47.06 | -0.63 | 7.35 | -1000.0 | -0.28 | 81.7 | -196.55 | 2.23 | 5475.0 | -18.61 | 0.09 | -80.43 | -47.06 | 0 | 0 | 0 | 0.59 | -75.03 | -57.79 | 1.22 | -39.9 | 56.41 | 0.97 | -36.18 | 53.97 | 0.21 | 10.53 | 23.53 | 0.01 | -50.0 | 0.0 | 194.96 | 536.37 | -45.73 |
| 19Q4 (4) | 0.53 | -71.04 | 0.0 | -0.49 | -716.67 | 0.0 | -0.68 | -157.63 | 0.0 | -1.53 | -187.93 | 0.0 | 0.04 | -97.74 | 0.0 | 0.46 | 475.0 | 0.0 | 0 | 0 | 0.0 | 2.35 | 342.56 | 0.0 | 2.03 | -0.98 | 0.0 | 1.52 | 7.8 | 0.0 | 0.19 | 5.56 | 0.0 | 0.02 | 0.0 | 0.0 | 30.64 | -73.05 | 0.0 |
| 19Q3 (3) | 1.83 | -13.27 | 0.0 | -0.06 | 68.42 | 0.0 | 1.18 | 206.31 | 0.0 | 1.74 | 1438.46 | 0.0 | 1.77 | -7.81 | 0.0 | 0.08 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.53 | -51.73 | 0.0 | 2.05 | 33.12 | 0.0 | 1.41 | 34.29 | 0.0 | 0.18 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 113.66 | -33.2 | 0.0 |
| 19Q2 (2) | 2.11 | -27.49 | 0.0 | -0.19 | -11.76 | 0.0 | -1.11 | -1685.71 | 0.0 | -0.13 | -144.83 | 0.0 | 1.92 | -29.93 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0.0 | 1.10 | -20.89 | 0.0 | 1.54 | 97.44 | 0.0 | 1.05 | 66.67 | 0.0 | 0.18 | 5.88 | 0.0 | 0.01 | 0.0 | 0.0 | 170.16 | -52.64 | 0.0 |
| 19Q1 (1) | 2.91 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 359.26 | 0.0 | 0.0 |
