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) | 4.42 | 16.62 | -2.79 | 0 | -3.13 | 0 | 0.52 | 0 | 1.63 | -40.73 | 1.33 | 133.33 | -0.15 | 0 | 2.93 | 124.81 | 3.65 | 4.29 | 1.15 | -36.11 | 2.03 | 15.34 | 0.26 | 85.71 | 128.49 | 25.44 |
| 2022 (9) | 3.79 | 213.22 | -1.04 | 0 | 0.02 | -97.83 | -0.61 | 0 | 2.75 | 1150.0 | 0.57 | 90.0 | 0 | 0 | 1.30 | -36.41 | 3.5 | 660.87 | 1.8 | 520.69 | 1.76 | 97.75 | 0.14 | 16.67 | 102.43 | 10.05 |
| 2021 (8) | 1.21 | -19.87 | -0.99 | 0 | 0.92 | 0 | 0.05 | 0.0 | 0.22 | -53.19 | 0.3 | -16.67 | -0.03 | 0 | 2.05 | -20.31 | 0.46 | -52.58 | 0.29 | -53.23 | 0.89 | 21.92 | 0.12 | 0.0 | 93.08 | -9.39 |
| 2020 (7) | 1.51 | -10.65 | -1.04 | 0 | -0.35 | 0 | 0.05 | 0 | 0.47 | -67.81 | 0.36 | 89.47 | -0.16 | 0 | 2.57 | 86.63 | 0.97 | -14.16 | 0.62 | -17.33 | 0.73 | 15.87 | 0.12 | 9.09 | 102.72 | -9.44 |
| 2019 (6) | 1.69 | 34.13 | -0.23 | 0 | -2.21 | 0 | 0 | 0 | 1.46 | 124.62 | 0.19 | -38.71 | -0.1 | 0 | 1.38 | -45.24 | 1.13 | 20.21 | 0.75 | 11.94 | 0.63 | 80.0 | 0.11 | -15.38 | 113.42 | 3.52 |
| 2018 (5) | 1.26 | 72.6 | -0.61 | 0 | 0.28 | -58.21 | 0.05 | 0 | 0.65 | 0 | 0.31 | -72.32 | -0.05 | 0 | 2.51 | -76.72 | 0.94 | 36.23 | 0.67 | 42.55 | 0.35 | 20.69 | 0.13 | 0.0 | 109.57 | 33.58 |
| 2017 (4) | 0.73 | 2.82 | -1.6 | 0 | 0.67 | 0 | -0.12 | 0 | -0.87 | 0 | 1.12 | -24.83 | -0.1 | 0 | 10.80 | -36.5 | 0.69 | 27.78 | 0.47 | 2.17 | 0.29 | 16.0 | 0.13 | 18.18 | 82.02 | -5.27 |
| 2016 (3) | 0.71 | -17.44 | -1.91 | 0 | -0.64 | 0 | -0.03 | 0 | -1.2 | 0 | 1.49 | 2.76 | -0.02 | 0 | 17.01 | 10.03 | 0.54 | 980.0 | 0.46 | -61.02 | 0.25 | 13.64 | 0.11 | 22.22 | 86.59 | 50.01 |
| 2015 (2) | 0.86 | -17.31 | -0.29 | 0 | 2.49 | 937.5 | 0.03 | -66.67 | 0.57 | 11.76 | 1.45 | 457.69 | -0.11 | 0 | 15.46 | 503.47 | 0.05 | -94.74 | 1.18 | 51.28 | 0.22 | -18.52 | 0.09 | -10.0 | 57.72 | -36.18 |
| 2014 (1) | 1.04 | -8.77 | -0.53 | 0 | 0.24 | 0 | 0.09 | 0 | 0.51 | 0 | 0.26 | -74.76 | -0.03 | 0 | 2.56 | -79.96 | 0.95 | 111.11 | 0.78 | 85.71 | 0.27 | -10.0 | 0.1 | 150.0 | 90.43 | -39.71 |
| 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) | 2.68 | 215.29 | 248.05 | -0.99 | 34.44 | -421.05 | -1.21 | -1828.57 | -450.0 | 0.33 | 43.48 | -71.3 | 1.69 | 356.06 | 191.38 | 0.23 | -43.9 | 2200.0 | -0.14 | -250.0 | -566.67 | 1.90 | -11.24 | 2129.61 | 1.2 | -24.53 | 22.45 | 0.37 | 0.0 | 60.87 | 0.52 | -20.0 | 79.31 | 0.06 | -57.14 | 220.0 | 282.11 | 284.99 | 72.19 |
| 23Q3 (19) | 0.85 | 46.55 | -55.03 | -1.51 | -7650.0 | -17.05 | 0.07 | 104.46 | 112.73 | 0.23 | 109.09 | 125.84 | -0.66 | -210.0 | -210.0 | 0.41 | 86.36 | 10.81 | -0.04 | -180.0 | 0 | 2.14 | -28.4 | 3.57 | 1.59 | 269.77 | -6.47 | 0.37 | 105.56 | 5.71 | 0.65 | 51.16 | 4.84 | 0.14 | 366.67 | 16.67 | 73.28 | -19.14 | -57.74 |
| 23Q2 (18) | 0.58 | 87.1 | -21.62 | 0.02 | 106.25 | 108.7 | -1.57 | -282.93 | -84.71 | 0.11 | 173.33 | 237.5 | 0.6 | 6100.0 | 17.65 | 0.22 | -54.17 | 46.67 | 0.05 | 266.67 | 225.0 | 2.99 | -57.22 | 60.04 | 0.43 | -2.27 | -30.65 | 0.18 | -21.74 | -48.57 | 0.43 | 0.0 | -4.44 | 0.03 | 0.0 | 0.0 | 90.62 | 101.71 | 1.65 |
| 23Q1 (17) | 0.31 | -59.74 | -20.51 | -0.32 | -68.42 | -147.76 | -0.41 | -86.36 | -124.85 | -0.15 | -113.04 | 80.77 | -0.01 | -101.72 | -100.94 | 0.48 | 4700.0 | 1100.0 | -0.03 | -200.0 | -400.0 | 7.00 | 8100.58 | 975.8 | 0.44 | -55.1 | 120.0 | 0.23 | 0.0 | -73.86 | 0.43 | 48.28 | 4.88 | 0.03 | 160.0 | 0.0 | 44.93 | -72.58 | 52.06 |
| 22Q4 (16) | 0.77 | -59.26 | 10.0 | -0.19 | 85.27 | 80.81 | -0.22 | 60.0 | -115.07 | 1.15 | 229.21 | 11600.0 | 0.58 | -3.33 | 300.0 | 0.01 | -97.3 | -80.0 | 0.03 | 0 | 0 | 0.09 | -95.88 | -92.85 | 0.98 | -42.35 | 326.09 | 0.23 | -34.29 | 91.67 | 0.29 | -53.23 | 31.82 | -0.05 | -141.67 | -266.67 | 163.83 | -5.52 | -13.4 |
| 22Q3 (15) | 1.89 | 155.41 | 509.68 | -1.29 | -460.87 | -1742.86 | -0.55 | 35.29 | -77.42 | -0.89 | -1012.5 | -841.67 | 0.6 | 17.65 | 150.0 | 0.37 | 146.67 | 1750.0 | 0 | 100.0 | 100.0 | 2.07 | 10.64 | 290.07 | 1.7 | 174.19 | 1207.69 | 0.35 | 0.0 | 337.5 | 0.62 | 37.78 | 181.82 | 0.12 | 300.0 | 300.0 | 173.39 | 94.48 | 84.58 |
| 22Q2 (14) | 0.74 | 89.74 | 94.74 | -0.23 | -134.33 | -179.31 | -0.85 | -151.52 | -142.86 | -0.08 | 89.74 | -366.67 | 0.51 | -51.89 | -23.88 | 0.15 | 275.0 | 50.0 | -0.04 | -500.0 | 0 | 1.87 | 187.56 | -36.97 | 0.62 | 210.0 | 1966.67 | 0.35 | -60.23 | 1066.67 | 0.45 | 9.76 | 95.65 | 0.03 | 0.0 | 0.0 | 89.16 | 201.76 | -31.96 |
| 22Q1 (13) | 0.39 | -44.29 | 329.41 | 0.67 | 167.68 | 404.55 | 1.65 | 13.01 | 1275.0 | -0.78 | -7700.0 | -680.0 | 1.06 | 465.52 | 371.79 | 0.04 | -20.0 | -71.43 | 0.01 | 0 | 150.0 | 0.65 | -45.5 | -84.58 | 0.2 | -13.04 | 150.0 | 0.88 | 633.33 | 1660.0 | 0.41 | 86.36 | 95.24 | 0.03 | 0.0 | 0.0 | 29.55 | -84.38 | 150.4 |
| 21Q4 (12) | 0.7 | 125.81 | -37.5 | -0.99 | -1314.29 | -54.69 | 1.46 | 570.97 | 404.17 | -0.01 | -108.33 | -200.0 | -0.29 | -220.83 | -160.42 | 0.05 | 150.0 | -73.68 | 0 | 100.0 | -100.0 | 1.19 | 124.94 | -74.31 | 0.23 | 76.92 | -51.06 | 0.12 | 50.0 | -62.5 | 0.22 | 0.0 | 10.0 | 0.03 | 0.0 | 0.0 | 189.19 | 101.39 | -7.09 |
| 21Q3 (11) | 0.31 | -18.42 | -50.0 | -0.07 | -124.14 | 63.16 | -0.31 | 11.43 | -675.0 | 0.12 | 300.0 | 400.0 | 0.24 | -64.18 | -44.19 | 0.02 | -80.0 | -77.78 | -0.01 | 0 | 85.71 | 0.53 | -82.12 | -78.37 | 0.13 | 333.33 | -56.67 | 0.08 | 166.67 | -42.86 | 0.22 | -4.35 | 22.22 | 0.03 | 0.0 | 0.0 | 93.94 | -28.31 | -46.97 |
| 21Q2 (10) | 0.38 | 323.53 | 1366.67 | 0.29 | 231.82 | 363.64 | -0.35 | -391.67 | -3400.0 | 0.03 | 130.0 | -80.0 | 0.67 | 271.79 | 578.57 | 0.1 | -28.57 | 25.0 | 0 | 100.0 | 100.0 | 2.97 | -29.63 | 20.18 | 0.03 | -62.5 | -66.67 | 0.03 | -40.0 | -62.5 | 0.23 | 9.52 | 27.78 | 0.03 | 0.0 | 0.0 | 131.03 | 323.53 | 1366.67 |
| 21Q1 (9) | -0.17 | -115.18 | 15.0 | -0.22 | 65.62 | -100.0 | 0.12 | 125.0 | -36.84 | -0.1 | -1100.0 | -42.86 | -0.39 | -181.25 | -25.81 | 0.14 | -26.32 | 1300.0 | -0.02 | -166.67 | 77.78 | 4.22 | -9.23 | 1169.28 | 0.08 | -82.98 | -27.27 | 0.05 | -84.38 | -37.5 | 0.21 | 5.0 | 23.53 | 0.03 | 0.0 | 0.0 | -58.62 | -128.79 | 17.93 |
| 20Q4 (8) | 1.12 | 80.65 | 386.96 | -0.64 | -236.84 | -3100.0 | -0.48 | -1100.0 | -700.0 | 0.01 | 125.0 | -50.0 | 0.48 | 11.63 | 128.57 | 0.19 | 111.11 | 216.67 | 0.03 | 142.86 | 250.0 | 4.65 | 89.43 | 176.41 | 0.47 | 56.67 | 30.56 | 0.32 | 128.57 | 33.33 | 0.2 | 11.11 | 17.65 | 0.03 | 0.0 | 0.0 | 203.64 | 14.96 | 289.57 |
| 20Q3 (7) | 0.62 | 2166.67 | -25.3 | -0.19 | -72.73 | -137.5 | -0.04 | -300.0 | 95.74 | -0.04 | -126.67 | 42.86 | 0.43 | 407.14 | -42.67 | 0.09 | 12.5 | 200.0 | -0.07 | -133.33 | -133.33 | 2.45 | -0.68 | 185.29 | 0.3 | 233.33 | -16.67 | 0.14 | 75.0 | -30.0 | 0.18 | 0.0 | 5.88 | 0.03 | 0.0 | 0.0 | 177.14 | 1812.38 | -14.63 |
| 20Q2 (6) | -0.03 | 85.0 | -106.52 | -0.11 | 0.0 | 42.11 | -0.01 | -105.26 | 93.33 | 0.15 | 314.29 | 200.0 | -0.14 | 54.84 | -151.85 | 0.08 | 700.0 | 14.29 | -0.03 | 66.67 | 0.0 | 2.47 | 643.21 | 20.28 | 0.09 | -18.18 | -55.0 | 0.08 | 0.0 | -33.33 | 0.18 | 5.88 | 20.0 | 0.03 | 0.0 | 0.0 | -10.34 | 85.52 | -106.75 |
| 20Q1 (5) | -0.2 | -186.96 | -211.11 | -0.11 | -450.0 | -257.14 | 0.19 | 416.67 | 118.1 | -0.07 | -450.0 | -600.0 | -0.31 | -247.62 | -224.0 | 0.01 | -83.33 | -66.67 | -0.09 | -350.0 | -350.0 | 0.33 | -80.23 | -63.12 | 0.11 | -69.44 | -57.69 | 0.08 | -66.67 | -60.0 | 0.17 | 0.0 | 13.33 | 0.03 | 0.0 | 0.0 | -71.43 | -236.65 | -250.79 |
| 19Q4 (4) | 0.23 | -72.29 | 0.0 | -0.02 | 75.0 | 0.0 | -0.06 | 93.62 | 0.0 | 0.02 | 128.57 | 0.0 | 0.21 | -72.0 | 0.0 | 0.06 | 100.0 | 0.0 | -0.02 | 33.33 | 0.0 | 1.68 | 95.52 | 0.0 | 0.36 | 0.0 | 0.0 | 0.24 | 20.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 52.27 | -74.81 | 0.0 |
| 19Q3 (3) | 0.83 | 80.43 | 0.0 | -0.08 | 57.89 | 0.0 | -0.94 | -526.67 | 0.0 | -0.07 | -240.0 | 0.0 | 0.75 | 177.78 | 0.0 | 0.03 | -57.14 | 0.0 | -0.03 | 0.0 | 0.0 | 0.86 | -58.13 | 0.0 | 0.36 | 80.0 | 0.0 | 0.2 | 66.67 | 0.0 | 0.17 | 13.33 | 0.0 | 0.03 | 0.0 | 0.0 | 207.50 | 35.33 | 0.0 |
| 19Q2 (2) | 0.46 | 155.56 | 0.0 | -0.19 | -371.43 | 0.0 | -0.15 | 85.71 | 0.0 | 0.05 | 600.0 | 0.0 | 0.27 | 8.0 | 0.0 | 0.07 | 133.33 | 0.0 | -0.03 | -50.0 | 0.0 | 2.05 | 127.86 | 0.0 | 0.2 | -23.08 | 0.0 | 0.12 | -40.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 153.33 | 223.7 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -1.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 47.37 | 0.0 | 0.0 |
