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) | 5.12 | -18.73 | -7.18 | 0 | 0.37 | 0 | -0.01 | 0 | -2.06 | 0 | 2.07 | 60.47 | 0 | 0 | 4.03 | 36.93 | 6.15 | 35.76 | 5.95 | -25.53 | 2.39 | 5.29 | 1.01 | 7.45 | 54.76 | -2.65 |
| 2022 (9) | 6.3 | 38.46 | -0.69 | 0 | -3.48 | 0 | 0.11 | 0 | 5.61 | 6.25 | 1.29 | 38.71 | 0 | 0 | 2.94 | 2.31 | 4.53 | 144.86 | 7.99 | 162.83 | 2.27 | 6.57 | 0.94 | 5.62 | 56.25 | -25.08 |
| 2021 (8) | 4.55 | 79.13 | 0.73 | 114.71 | -2.98 | 0 | -0.04 | 0 | 5.28 | 83.33 | 0.93 | -39.61 | 0 | 0 | 2.87 | -43.29 | 1.85 | 63.72 | 3.04 | -52.35 | 2.13 | -0.47 | 0.89 | 1.14 | 75.08 | 177.86 |
| 2020 (7) | 2.54 | 0 | 0.34 | 0 | -1.12 | 0 | -1.97 | 0 | 2.88 | 0 | 1.54 | -15.85 | 0 | 0 | 5.07 | -25.76 | 1.13 | 0 | 6.38 | 1257.45 | 2.14 | 15.05 | 0.88 | 14.29 | 27.02 | 0 |
| 2019 (6) | -0.45 | 0 | -5.99 | 0 | 6.63 | 708.54 | -0.27 | 0 | -6.44 | 0 | 1.83 | -41.72 | 0 | 0 | 6.83 | -48.61 | -1.19 | 0 | 0.47 | -89.1 | 1.86 | 77.14 | 0.77 | 79.07 | -14.52 | 0 |
| 2018 (5) | 0.16 | 0 | -0.42 | 0 | 0.82 | -84.23 | 0.09 | 200.0 | -0.26 | 0 | 3.14 | -20.3 | 0 | 0 | 13.29 | -37.24 | -0.63 | 0 | 4.31 | 8520.0 | 1.05 | 14.13 | 0.43 | 59.26 | 2.76 | 0 |
| 2017 (4) | -0.05 | 0 | -7.4 | 0 | 5.2 | -56.38 | 0.03 | 0 | -7.45 | 0 | 3.94 | -5.97 | 0 | 0 | 21.17 | -5.76 | -1.16 | 0 | 0.05 | -96.97 | 0.92 | 16.46 | 0.27 | 0.0 | -4.03 | 0 |
| 2016 (3) | 2.36 | 883.33 | -10.39 | 0 | 11.92 | 338.24 | -1.47 | 0 | -8.03 | 0 | 4.19 | 13.55 | 0 | 0 | 22.47 | 8.13 | -0.5 | 0 | 1.65 | 415.62 | 0.79 | 25.4 | 0.27 | 8.0 | 87.08 | 335.42 |
| 2015 (2) | 0.24 | 0 | -4.49 | 0 | 2.72 | -62.94 | 0.12 | 0 | -4.25 | 0 | 3.69 | -67.05 | 0 | 0 | 20.78 | -72.62 | 0.17 | 0 | 0.32 | -70.91 | 0.63 | 28.57 | 0.25 | 38.89 | 20.00 | 0 |
| 2014 (1) | -0.11 | 0 | -11.87 | 0 | 7.34 | -24.49 | -0.02 | 0 | -11.98 | 0 | 11.2 | 242.51 | 0 | 0 | 75.88 | 189.83 | -0.52 | 0 | 1.1 | 74.6 | 0.49 | 32.43 | 0.18 | 100.0 | -6.21 | 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) | 2.04 | 423.08 | 25.93 | -3.58 | -81.73 | -816.0 | 2.77 | 122.56 | 260.12 | -0.03 | 50.0 | -116.67 | -1.54 | 2.53 | -172.64 | 0.6 | -11.76 | 57.89 | 0 | 0 | 0 | 4.49 | -18.56 | 48.33 | 1.63 | 16.43 | 5.84 | 1.71 | 27.61 | 6.88 | 0.6 | 0.0 | 1.69 | 0.26 | 0.0 | 8.33 | 79.38 | 347.77 | 19.07 |
| 23Q3 (19) | 0.39 | -71.32 | -78.69 | -1.97 | -1085.0 | 41.89 | -12.28 | -232.04 | -1106.56 | -0.06 | -140.0 | 0 | -1.58 | -201.28 | -1.28 | 0.68 | 106.06 | 33.33 | 0 | 0 | 0 | 5.51 | 118.92 | 19.5 | 1.4 | -21.79 | 72.84 | 1.34 | -18.29 | 19.64 | 0.6 | 0.0 | 1.69 | 0.26 | 0.0 | 4.0 | 17.73 | -67.41 | -81.01 |
| 23Q2 (18) | 1.36 | 2.26 | 46.24 | 0.2 | 110.93 | -94.96 | 9.3 | 1503.45 | 513.33 | 0.15 | 314.29 | 236.36 | 1.56 | 412.0 | -68.16 | 0.33 | -26.67 | 83.33 | 0 | 0 | 0 | 2.52 | -29.63 | 47.95 | 1.79 | 34.59 | 61.26 | 1.64 | 30.16 | -59.1 | 0.6 | 1.69 | 11.11 | 0.26 | 8.33 | 18.18 | 54.40 | -14.51 | 179.02 |
| 23Q1 (17) | 1.33 | -17.9 | -31.09 | -1.83 | -466.0 | -2.81 | 0.58 | 133.53 | 181.69 | -0.07 | -138.89 | -333.33 | -0.5 | -123.58 | -433.33 | 0.45 | 18.42 | 104.55 | 0 | 0 | 0 | 3.58 | 18.23 | 57.23 | 1.33 | -13.64 | 25.47 | 1.26 | -21.25 | 0.8 | 0.59 | 0.0 | 9.26 | 0.24 | 0.0 | 4.35 | 63.64 | -4.55 | -33.4 |
| 22Q4 (16) | 1.62 | -11.48 | 38.46 | 0.5 | 114.75 | 166.67 | -1.73 | -241.8 | -294.38 | 0.18 | 0 | 700.0 | 2.12 | 235.9 | 404.76 | 0.38 | -25.49 | 100.0 | 0 | 0 | 0 | 3.03 | -34.39 | 46.34 | 1.54 | 90.12 | 94.94 | 1.6 | 42.86 | 64.95 | 0.59 | 0.0 | 11.32 | 0.24 | -4.0 | 9.09 | 66.67 | -28.6 | -1.99 |
| 22Q3 (15) | 1.83 | 96.77 | -4.19 | -3.39 | -185.39 | -707.14 | 1.22 | 154.22 | 191.04 | 0 | 100.0 | 100.0 | -1.56 | -131.84 | -204.7 | 0.51 | 183.33 | 142.86 | 0 | 0 | 0 | 4.61 | 171.04 | 70.83 | 0.81 | -27.03 | 138.24 | 1.12 | -72.07 | 60.0 | 0.59 | 9.26 | 11.32 | 0.25 | 13.64 | 13.64 | 93.37 | 378.88 | -29.12 |
| 22Q2 (14) | 0.93 | -51.81 | 165.71 | 3.97 | 323.03 | 89.05 | -2.25 | -216.9 | -44.23 | -0.11 | -466.67 | 0 | 4.9 | 3166.67 | 100.0 | 0.18 | -18.18 | -35.71 | 0 | 0 | 0 | 1.70 | -25.22 | -52.73 | 1.11 | 4.72 | 236.36 | 4.01 | 220.8 | 427.63 | 0.54 | 0.0 | 1.89 | 0.22 | -4.35 | 0.0 | 19.50 | -79.59 | -15.88 |
| 22Q1 (13) | 1.93 | 64.96 | 73.87 | -1.78 | -137.33 | -790.0 | -0.71 | -179.78 | 26.8 | 0.03 | 200.0 | 0 | 0.15 | -64.29 | -83.52 | 0.22 | 15.79 | -12.0 | 0 | 0 | 0 | 2.28 | 10.04 | -30.84 | 1.06 | 34.18 | 178.95 | 1.25 | 28.87 | 104.92 | 0.54 | 1.89 | 1.89 | 0.23 | 4.55 | 4.55 | 95.54 | 40.46 | 17.06 |
| 21Q4 (12) | 1.17 | -38.74 | -35.71 | -0.75 | -78.57 | 52.53 | 0.89 | 166.42 | 85.42 | -0.03 | -50.0 | 0.0 | 0.42 | -71.81 | 75.0 | 0.19 | -9.52 | -17.39 | 0 | 0 | 0 | 2.07 | -23.41 | -25.84 | 0.79 | 132.35 | 36.21 | 0.97 | 38.57 | 19.75 | 0.53 | 0.0 | 0.0 | 0.22 | 0.0 | -4.35 | 68.02 | -48.36 | -41.32 |
| 21Q3 (11) | 1.91 | 445.71 | 768.18 | -0.42 | -120.0 | -2000.0 | -1.34 | 14.1 | 8.22 | -0.02 | 0 | -100.0 | 1.49 | -39.18 | 645.0 | 0.21 | -25.0 | -38.24 | 0 | 0 | 0 | 2.70 | -25.0 | -41.17 | 0.34 | 3.03 | -17.07 | 0.7 | -7.89 | -6.67 | 0.53 | 0.0 | -7.02 | 0.22 | 0.0 | -4.35 | 131.72 | 468.3 | 828.06 |
| 21Q2 (10) | 0.35 | -68.47 | -45.31 | 2.1 | 1150.0 | 92.66 | -1.56 | -60.82 | -67.74 | 0 | 0 | 100.0 | 2.45 | 169.23 | 41.62 | 0.28 | 12.0 | -20.0 | 0 | 0 | 0 | 3.60 | 9.41 | -29.46 | 0.33 | -13.16 | 217.86 | 0.76 | 24.59 | -81.82 | 0.53 | 0.0 | 0.0 | 0.22 | 0.0 | 4.76 | 23.18 | -71.6 | 78.19 |
| 21Q1 (9) | 1.11 | -39.01 | 953.85 | -0.2 | 87.34 | -123.53 | -0.97 | -302.08 | -221.25 | 0 | 100.0 | 100.0 | 0.91 | 279.17 | 26.39 | 0.25 | 8.7 | -59.68 | 0 | 0 | 0 | 3.29 | 17.99 | -58.3 | 0.38 | -34.48 | -9.52 | 0.61 | -24.69 | -6.15 | 0.53 | 0.0 | 3.92 | 0.22 | -4.35 | 4.76 | 81.62 | -29.59 | 960.12 |
| 20Q4 (8) | 1.82 | 727.27 | 171.64 | -1.58 | -7800.0 | 12.22 | 0.48 | 132.88 | 60.0 | -0.03 | -200.0 | -50.0 | 0.24 | 20.0 | 121.24 | 0.23 | -32.35 | -34.29 | 0 | 0 | 0 | 2.79 | -39.24 | -42.89 | 0.58 | 41.46 | 3000.0 | 0.81 | 8.0 | 211.54 | 0.53 | -7.02 | 8.16 | 0.23 | 0.0 | 9.52 | 115.92 | 716.73 | 66.1 |
| 20Q3 (7) | 0.22 | -65.62 | 143.14 | -0.02 | -101.83 | 99.06 | -1.46 | -56.99 | -161.6 | -0.01 | 99.47 | 96.0 | 0.2 | -88.44 | 107.58 | 0.34 | -2.86 | -32.0 | 0 | 0 | 0 | 4.59 | -10.07 | -38.42 | 0.41 | 246.43 | 175.93 | 0.75 | -82.06 | 525.0 | 0.57 | 7.55 | 16.33 | 0.23 | 9.52 | 15.0 | 14.19 | 9.11 | 122.54 |
| 20Q2 (6) | 0.64 | 592.31 | 159.81 | 1.09 | 28.24 | 267.69 | -0.93 | -216.25 | -123.54 | -1.89 | -4625.0 | -18800.0 | 1.73 | 140.28 | 200.58 | 0.35 | -43.55 | -23.91 | 0 | 0 | 0 | 5.10 | -35.32 | -25.24 | -0.28 | -166.67 | 45.1 | 4.18 | 543.08 | 6071.43 | 0.53 | 3.92 | 8.16 | 0.21 | 0.0 | 5.0 | 13.01 | 237.09 | 107.54 |
| 20Q1 (5) | -0.13 | -119.4 | -128.26 | 0.85 | 147.22 | 160.28 | 0.8 | 166.67 | 7900.0 | -0.04 | -100.0 | 0 | 0.72 | 163.72 | 175.79 | 0.62 | 77.14 | 16.98 | 0 | 0 | 0 | 7.89 | 61.59 | -8.17 | 0.42 | 2200.0 | 481.82 | 0.65 | 150.0 | 282.35 | 0.51 | 4.08 | 34.21 | 0.21 | 0.0 | 40.0 | -9.49 | -113.6 | -114.44 |
| 19Q4 (4) | 0.67 | 231.37 | 0.0 | -1.8 | 15.49 | 0.0 | 0.3 | -87.34 | 0.0 | -0.02 | 92.0 | 0.0 | -1.13 | 57.2 | 0.0 | 0.35 | -30.0 | 0.0 | 0 | 0 | 0.0 | 4.88 | -34.49 | 0.0 | -0.02 | 96.3 | 0.0 | 0.26 | 116.67 | 0.0 | 0.49 | 0.0 | 0.0 | 0.21 | 5.0 | 0.0 | 69.79 | 210.85 | 0.0 |
| 19Q3 (3) | -0.51 | 52.34 | 0.0 | -2.13 | -227.69 | 0.0 | 2.37 | -40.0 | 0.0 | -0.25 | -2400.0 | 0.0 | -2.64 | -53.49 | 0.0 | 0.5 | 8.7 | 0.0 | 0 | 0 | 0.0 | 7.45 | 9.18 | 0.0 | -0.54 | -5.88 | 0.0 | 0.12 | 271.43 | 0.0 | 0.49 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -62.96 | 63.52 | 0.0 |
| 19Q2 (2) | -1.07 | -332.61 | 0.0 | -0.65 | 53.9 | 0.0 | 3.95 | 39400.0 | 0.0 | -0.01 | 0 | 0.0 | -1.72 | -81.05 | 0.0 | 0.46 | -13.21 | 0.0 | 0 | 0 | 0.0 | 6.82 | -20.55 | 0.0 | -0.51 | -363.64 | 0.0 | -0.07 | -141.18 | 0.0 | 0.49 | 28.95 | 0.0 | 0.2 | 33.33 | 0.0 | -172.58 | -362.62 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | -1.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.59 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 65.71 | 0.0 | 0.0 |
