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) | 6.79 | 5.27 | -0.56 | 0 | -3.11 | 0 | 0.08 | -33.33 | 6.23 | 858.46 | 0.94 | -87.86 | -0.03 | 0 | 4.83 | -87.45 | 5.8 | 0.35 | 4.53 | -8.3 | 1.52 | 18.75 | 0.04 | 33.33 | 111.49 | 8.04 |
| 2022 (9) | 6.45 | 37.53 | -5.8 | 0 | 0.69 | 0 | 0.12 | 0 | 0.65 | 0 | 7.74 | 40.47 | -0.05 | 0 | 38.51 | 27.54 | 5.78 | 5.47 | 4.94 | 14.62 | 1.28 | 8.47 | 0.03 | -40.0 | 103.20 | 21.9 |
| 2021 (8) | 4.69 | -26.14 | -5.53 | 0 | -2.33 | 0 | -0.03 | 0 | -0.84 | 0 | 5.51 | 220.35 | -0.03 | 0 | 30.19 | 241.94 | 5.48 | -9.72 | 4.31 | -11.86 | 1.18 | 9.26 | 0.05 | 25.0 | 84.66 | -19.88 |
| 2020 (7) | 6.35 | 1.93 | -2.76 | 0 | -2.11 | 0 | -0.05 | 0 | 3.59 | -24.74 | 1.72 | 23.74 | -0.03 | 0 | 8.83 | 18.09 | 6.07 | 4.66 | 4.89 | 5.39 | 1.08 | 16.13 | 0.04 | 33.33 | 105.66 | -5.03 |
| 2019 (6) | 6.23 | 35.43 | -1.46 | 0 | -3.44 | 0 | -0.02 | 0 | 4.77 | 39.07 | 1.39 | 28.7 | -0.06 | 0 | 7.48 | 11.67 | 5.8 | 18.61 | 4.64 | 14.57 | 0.93 | 13.41 | 0.03 | -25.0 | 111.25 | 18.75 |
| 2018 (5) | 4.6 | 36.5 | -1.17 | 0 | -3.38 | 0 | -0.2 | 0 | 3.43 | 20.35 | 1.08 | 71.43 | -0.07 | 0 | 6.70 | 50.92 | 4.89 | 14.25 | 4.05 | 33.22 | 0.82 | 7.89 | 0.04 | 33.33 | 93.69 | 6.47 |
| 2017 (4) | 3.37 | -11.55 | -0.52 | 0 | -1.8 | 0 | -0.11 | 0 | 2.85 | 25.0 | 0.63 | -54.01 | 0.01 | 0 | 4.44 | -54.44 | 4.28 | -2.51 | 3.04 | -15.08 | 0.76 | 4.11 | 0.03 | -25.0 | 87.99 | 0.46 |
| 2016 (3) | 3.81 | -1.04 | -1.53 | 0 | -3.12 | 0 | -0.13 | 0 | 2.28 | -24.5 | 1.37 | 59.3 | -0.07 | 0 | 9.74 | 42.55 | 4.39 | 19.29 | 3.58 | 13.29 | 0.73 | 2.82 | 0.04 | 100.0 | 87.59 | -11.5 |
| 2015 (2) | 3.85 | 4.34 | -0.83 | 0 | -2.4 | 0 | 0.05 | -16.67 | 3.02 | 287.18 | 0.86 | -68.38 | -0.04 | 0 | 6.83 | -71.77 | 3.68 | 23.49 | 3.16 | 8.59 | 0.71 | 7.58 | 0.02 | 100.0 | 98.97 | -3.98 |
| 2014 (1) | 3.69 | 36.67 | -2.91 | 0 | -0.14 | 0 | 0.06 | -33.33 | 0.78 | -75.24 | 2.72 | 130.51 | -0.43 | 0 | 24.20 | 96.47 | 2.98 | 26.27 | 2.91 | 35.35 | 0.66 | -1.49 | 0.01 | 0.0 | 103.07 | 8.04 |
| 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) | 2.43 | 11.47 | -16.21 | 0.28 | 200.0 | 116.18 | -0.26 | 90.94 | -121.14 | 0.09 | 280.0 | -50.0 | 2.71 | 42.63 | 131.62 | 0.26 | 36.84 | -70.11 | -0.02 | -100.0 | 0.0 | 5.02 | 31.56 | -69.25 | 1.67 | 3.09 | 12.08 | 1.05 | -28.08 | -7.08 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 168.75 | 43.21 | -11.55 |
| 23Q3 (19) | 2.18 | 220.59 | 91.23 | -0.28 | -27.27 | 86.98 | -2.87 | -1893.75 | -1588.24 | -0.05 | 0 | -25.0 | 1.9 | 313.04 | 288.12 | 0.19 | 11.76 | -91.95 | -0.01 | 0 | 0.0 | 3.82 | 5.93 | -91.53 | 1.62 | 26.56 | 9.46 | 1.46 | 41.75 | 8.96 | 0.38 | -2.56 | 11.76 | 0.01 | 0.0 | 0.0 | 117.84 | 147.81 | 74.69 |
| 23Q2 (18) | 0.68 | -54.67 | -51.43 | -0.22 | 33.33 | 82.81 | 0.16 | 206.67 | 420.0 | 0 | -100.0 | -100.0 | 0.46 | -60.68 | 283.33 | 0.17 | -48.48 | -92.31 | 0 | 100.0 | 0 | 3.60 | -50.23 | -92.08 | 1.28 | 3.23 | -15.23 | 1.03 | 4.04 | -16.94 | 0.39 | 2.63 | 39.29 | 0.01 | 0.0 | 0.0 | 47.55 | -56.25 | -48.03 |
| 23Q1 (17) | 1.5 | -48.28 | 50.0 | -0.33 | 80.92 | 48.44 | -0.15 | -112.2 | 54.55 | 0.04 | -77.78 | 233.33 | 1.17 | 0.0 | 225.0 | 0.33 | -62.07 | -85.65 | -0.01 | 50.0 | 0.0 | 7.24 | -55.66 | -85.31 | 1.24 | -16.78 | -5.34 | 0.99 | -12.39 | -18.85 | 0.38 | 0.0 | 35.71 | 0.01 | 0.0 | 0.0 | 108.70 | -43.03 | 64.13 |
| 22Q4 (16) | 2.9 | 154.39 | 74.7 | -1.73 | 19.53 | 16.02 | 1.23 | 823.53 | 3175.0 | 0.18 | 550.0 | 260.0 | 1.17 | 215.84 | 392.5 | 0.87 | -63.14 | -60.09 | -0.02 | -100.0 | -100.0 | 16.32 | -63.76 | -63.76 | 1.49 | 0.68 | -1.32 | 1.13 | -15.67 | -13.74 | 0.38 | 11.76 | 31.03 | 0.01 | 0.0 | 0.0 | 190.79 | 182.84 | 85.04 |
| 22Q3 (15) | 1.14 | -18.57 | 15.15 | -2.15 | -67.97 | -16.22 | -0.17 | -240.0 | 93.88 | -0.04 | -500.0 | 60.0 | -1.01 | -941.67 | -17.44 | 2.36 | 6.79 | 143.3 | -0.01 | 0 | 0 | 45.04 | -0.96 | 105.69 | 1.48 | -1.99 | 21.31 | 1.34 | 8.06 | 50.56 | 0.34 | 21.43 | 17.24 | 0.01 | 0.0 | 0.0 | 67.46 | -26.28 | -18.92 |
| 22Q2 (14) | 1.4 | 40.0 | 53.85 | -1.28 | -100.0 | 3.03 | -0.05 | 84.85 | -66.67 | 0.01 | 133.33 | 116.67 | 0.12 | -66.67 | 129.27 | 2.21 | -3.91 | 6.25 | 0 | 100.0 | 100.0 | 45.47 | -7.67 | -3.59 | 1.51 | 15.27 | 22.76 | 1.24 | 1.64 | 36.26 | 0.28 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 91.50 | 38.17 | 22.67 |
| 22Q1 (13) | 1.0 | -39.76 | -12.28 | -0.64 | 68.93 | -120.69 | -0.33 | -725.0 | -162.26 | -0.03 | -160.0 | -133.33 | 0.36 | 190.0 | -57.65 | 2.3 | 5.5 | 721.43 | -0.01 | 0.0 | 0.0 | 49.25 | 9.35 | 703.84 | 1.31 | -13.25 | -13.82 | 1.22 | -6.87 | 0.83 | 0.28 | -3.45 | -6.67 | 0.01 | 0.0 | 0.0 | 66.23 | -35.77 | -11.7 |
| 21Q4 (12) | 1.66 | 67.68 | -26.55 | -2.06 | -11.35 | 4.19 | -0.04 | 98.56 | -144.44 | 0.05 | 150.0 | -54.55 | -0.4 | 53.49 | -463.64 | 2.18 | 124.74 | 92.92 | -0.01 | 0 | 0.0 | 45.04 | 105.7 | 110.06 | 1.51 | 23.77 | -14.2 | 1.31 | 47.19 | -13.25 | 0.29 | 0.0 | 3.57 | 0.01 | 0.0 | 0.0 | 103.11 | 23.94 | -17.88 |
| 21Q3 (11) | 0.99 | 8.79 | -28.78 | -1.85 | -40.15 | -516.67 | -2.78 | -9166.67 | 1.07 | -0.1 | -66.67 | 16.67 | -0.86 | -109.76 | -178.9 | 0.97 | -53.37 | 223.33 | 0 | 100.0 | 100.0 | 21.90 | -53.58 | 273.69 | 1.22 | -0.81 | -20.78 | 0.89 | -2.2 | -26.45 | 0.29 | -3.33 | 3.57 | 0.01 | 0.0 | 0.0 | 83.19 | 11.53 | -10.22 |
| 21Q2 (10) | 0.91 | -20.18 | -43.12 | -1.32 | -355.17 | -528.57 | -0.03 | -105.66 | -104.41 | -0.06 | -166.67 | 0 | -0.41 | -148.24 | -129.5 | 2.08 | 642.86 | 940.0 | -0.01 | 0.0 | -200.0 | 47.17 | 669.81 | 1003.67 | 1.23 | -19.08 | -13.38 | 0.91 | -24.79 | -15.74 | 0.3 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 74.59 | -0.55 | -37.06 |
| 21Q1 (9) | 1.14 | -49.56 | 3.64 | -0.29 | 86.51 | -190.0 | 0.53 | 488.89 | 857.14 | 0.09 | -18.18 | 400.0 | 0.85 | 672.73 | -15.0 | 0.28 | -75.22 | 211.11 | -0.01 | 0.0 | 0.0 | 6.13 | -71.43 | 199.54 | 1.52 | -13.64 | 13.43 | 1.21 | -19.87 | 11.01 | 0.3 | 7.14 | 20.0 | 0.01 | 0.0 | 0.0 | 75.00 | -40.27 | -7.95 |
| 20Q4 (8) | 2.26 | 62.59 | 24.86 | -2.15 | -616.67 | -321.57 | 0.09 | 103.2 | 112.68 | 0.11 | 191.67 | 257.14 | 0.11 | -89.91 | -91.54 | 1.13 | 276.67 | 162.79 | -0.01 | 0.0 | 85.71 | 21.44 | 265.95 | 134.37 | 1.76 | 14.29 | 21.38 | 1.51 | 24.79 | 46.6 | 0.28 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 125.56 | 35.49 | -11.21 |
| 20Q3 (7) | 1.39 | -13.12 | -9.15 | -0.3 | -42.86 | 30.23 | -2.81 | -513.24 | 1.06 | -0.12 | 0 | -233.33 | 1.09 | -21.58 | -0.91 | 0.3 | 50.0 | -33.33 | -0.01 | -200.0 | -133.33 | 5.86 | 37.11 | -38.28 | 1.54 | 8.45 | 6.94 | 1.21 | 12.04 | 6.14 | 0.28 | 7.69 | 21.74 | 0.01 | 0.0 | 0.0 | 92.67 | -21.81 | -16.42 |
| 20Q2 (6) | 1.6 | 45.45 | 73.91 | -0.21 | -110.0 | 32.26 | 0.68 | 1071.43 | 33.33 | 0 | 100.0 | 0 | 1.39 | 39.0 | 127.87 | 0.2 | 122.22 | -41.18 | 0.01 | 200.0 | -50.0 | 4.27 | 108.93 | -40.42 | 1.42 | 5.97 | -8.97 | 1.08 | -0.92 | -18.18 | 0.26 | 4.0 | 13.04 | 0.01 | 0.0 | 0 | 118.52 | 45.45 | 99.68 |
| 20Q1 (5) | 1.1 | -39.23 | -44.16 | -0.1 | 80.39 | 52.38 | -0.07 | 90.14 | 82.5 | -0.03 | 57.14 | 25.0 | 1.0 | -23.08 | -43.18 | 0.09 | -79.07 | -47.06 | -0.01 | 85.71 | 75.0 | 2.05 | -77.64 | -46.94 | 1.34 | -7.59 | -1.47 | 1.09 | 5.83 | -6.03 | 0.25 | 4.17 | 8.7 | 0.01 | 0.0 | 0.0 | 81.48 | -42.38 | -42.09 |
| 19Q4 (4) | 1.81 | 18.3 | 0.0 | -0.51 | -18.6 | 0.0 | -0.71 | 75.0 | 0.0 | -0.07 | -177.78 | 0.0 | 1.3 | 18.18 | 0.0 | 0.43 | -4.44 | 0.0 | -0.07 | -333.33 | 0.0 | 9.15 | -3.63 | 0.0 | 1.45 | 0.69 | 0.0 | 1.03 | -9.65 | 0.0 | 0.24 | 4.35 | 0.0 | 0.01 | 0.0 | 0.0 | 141.41 | 27.54 | 0.0 |
| 19Q3 (3) | 1.53 | 66.3 | 0.0 | -0.43 | -38.71 | 0.0 | -2.84 | -656.86 | 0.0 | 0.09 | 0 | 0.0 | 1.1 | 80.33 | 0.0 | 0.45 | 32.35 | 0.0 | 0.03 | 50.0 | 0.0 | 9.49 | 32.35 | 0.0 | 1.44 | -7.69 | 0.0 | 1.14 | -13.64 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 110.87 | 86.79 | 0.0 |
| 19Q2 (2) | 0.92 | -53.3 | 0.0 | -0.31 | -47.62 | 0.0 | 0.51 | 227.5 | 0.0 | 0 | 100.0 | 0.0 | 0.61 | -65.34 | 0.0 | 0.34 | 100.0 | 0.0 | 0.02 | 150.0 | 0.0 | 7.17 | 86.08 | 0.0 | 1.56 | 14.71 | 0.0 | 1.32 | 13.79 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 59.35 | -57.82 | 0.0 |
| 19Q1 (1) | 1.97 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 140.71 | 0.0 | 0.0 |
