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) | 5.17 | 24.88 | -1.48 | 0 | -2.43 | 0 | -0.01 | 0 | 3.69 | 202.46 | 1.23 | -29.71 | -0.52 | 0 | 4.30 | -22.81 | 3.33 | -11.67 | 1.81 | -15.02 | 1.07 | 11.46 | 0.37 | 19.35 | 159.08 | 30.64 |
| 2022 (9) | 4.14 | 18.29 | -2.92 | 0 | -1.64 | 0 | 0.02 | 100.0 | 1.22 | -54.81 | 1.75 | 133.33 | -0.26 | 0 | 5.57 | 105.48 | 3.77 | 12.87 | 2.13 | 17.68 | 0.96 | 2.13 | 0.31 | -16.22 | 121.76 | 8.54 |
| 2021 (8) | 3.5 | -4.37 | -0.8 | 0 | -0.97 | 0 | 0.01 | 0 | 2.7 | -36.32 | 0.75 | 70.45 | -0.43 | 0 | 2.71 | 30.15 | 3.34 | 94.19 | 1.81 | 75.73 | 0.94 | -1.05 | 0.37 | -2.63 | 112.18 | -27.67 |
| 2020 (7) | 3.66 | 19.22 | 0.58 | 0 | -1.51 | 0 | 0 | 0 | 4.24 | 90.99 | 0.44 | -24.14 | -0.36 | 0 | 2.08 | -15.88 | 1.72 | 16.22 | 1.03 | 87.27 | 0.95 | -18.1 | 0.38 | -9.52 | 155.08 | 7.6 |
| 2019 (6) | 3.07 | -22.08 | -0.85 | 0 | -1.47 | 0 | -0.01 | 0 | 2.22 | 21.98 | 0.58 | 3.57 | -0.42 | 0 | 2.48 | 27.67 | 1.48 | -17.78 | 0.55 | -43.3 | 1.16 | -18.88 | 0.42 | -19.23 | 144.13 | 6.82 |
| 2018 (5) | 3.94 | -7.29 | -2.12 | 0 | -2.08 | 0 | 0.01 | -75.0 | 1.82 | 15.92 | 0.56 | -38.46 | -0.47 | 0 | 1.94 | -32.64 | 1.8 | -49.44 | 0.97 | -57.08 | 1.43 | -8.92 | 0.52 | -1.89 | 134.93 | 38.42 |
| 2017 (4) | 4.25 | -43.18 | -2.68 | 0 | -2.56 | 0 | 0.04 | -97.69 | 1.57 | -75.88 | 0.91 | 89.58 | -0.48 | 0 | 2.88 | 91.26 | 3.56 | -1.93 | 2.26 | -8.87 | 1.57 | -5.42 | 0.53 | -10.17 | 97.48 | -38.36 |
| 2016 (3) | 7.48 | 67.71 | -0.97 | 0 | -3.7 | 0 | 1.73 | 0 | 6.51 | 88.15 | 0.48 | -35.14 | -0.45 | 0 | 1.51 | -31.74 | 3.63 | 10.0 | 2.48 | -1.59 | 1.66 | -7.26 | 0.59 | 20.41 | 158.14 | 70.2 |
| 2015 (2) | 4.46 | -13.06 | -1.0 | 0 | -4.13 | 0 | -1.46 | 0 | 3.46 | -13.93 | 0.74 | -9.76 | -0.35 | 0 | 2.21 | -7.23 | 3.3 | 15.79 | 2.52 | 12.5 | 1.79 | -8.21 | 0.49 | 8.89 | 92.92 | -15.96 |
| 2014 (1) | 5.13 | -12.76 | -1.11 | 0 | -5.71 | 0 | -0.39 | 0 | 4.02 | -8.01 | 0.82 | -13.68 | -0.5 | 0 | 2.38 | -14.26 | 2.85 | 21.28 | 2.24 | 1.36 | 1.95 | -2.01 | 0.45 | 2.27 | 110.56 | -12.76 |
| 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) | 1.51 | -20.53 | -10.12 | -0.48 | 58.62 | 30.43 | -0.16 | 89.19 | -166.67 | 0 | 0 | -100.0 | 1.03 | 39.19 | 4.04 | 0.2 | -23.08 | -16.67 | -0.02 | 93.33 | 84.62 | 2.59 | -27.97 | -13.21 | 1.03 | 39.19 | 19.77 | 0.47 | 2.17 | 9.3 | 0.27 | 0.0 | 3.85 | 0.11 | 10.0 | 37.5 | 177.65 | -22.4 | -18.58 |
| 23Q3 (19) | 1.9 | 62.39 | 108.79 | -1.16 | -954.55 | 10.77 | -1.48 | -92.21 | -1333.33 | 0 | 0 | -100.0 | 0.74 | -30.19 | 289.74 | 0.26 | -18.75 | -64.38 | -0.3 | -76.47 | -328.57 | 3.60 | -24.71 | -60.04 | 0.74 | 5.71 | -15.91 | 0.46 | 21.05 | -14.81 | 0.27 | 0.0 | 12.5 | 0.1 | 25.0 | 25.0 | 228.92 | 42.83 | 116.34 |
| 23Q2 (18) | 1.17 | 101.72 | 69.57 | -0.11 | -139.29 | 79.25 | -0.77 | -7600.0 | 56.98 | 0 | 100.0 | 0 | 1.06 | 23.26 | 562.5 | 0.32 | -28.89 | -23.81 | -0.17 | -750.0 | -750.0 | 4.78 | -25.81 | -14.7 | 0.7 | -19.54 | -31.37 | 0.38 | -22.45 | -34.48 | 0.27 | 3.85 | 17.39 | 0.08 | 0.0 | 14.29 | 160.27 | 129.36 | 104.41 |
| 23Q1 (17) | 0.58 | -65.48 | -32.56 | 0.28 | 140.58 | 170.0 | -0.01 | 83.33 | -112.5 | -0.01 | -200.0 | 0.0 | 0.86 | -13.13 | 86.96 | 0.45 | 87.5 | 25.0 | -0.02 | 84.62 | 60.0 | 6.45 | 115.71 | 39.68 | 0.87 | 1.16 | -13.0 | 0.49 | 13.95 | -15.52 | 0.26 | 0.0 | 13.04 | 0.08 | 0.0 | 14.29 | 69.88 | -67.97 | -28.5 |
| 22Q4 (16) | 1.68 | 84.62 | 124.0 | -0.69 | 46.92 | -330.0 | -0.06 | -150.0 | -500.0 | 0.01 | 0.0 | 0 | 0.99 | 353.85 | -5.71 | 0.24 | -67.12 | 4.35 | -0.13 | -85.71 | -30.0 | 2.99 | -66.84 | -9.04 | 0.86 | -2.27 | 30.3 | 0.43 | -20.37 | 16.22 | 0.26 | 8.33 | 13.04 | 0.08 | 0.0 | -20.0 | 218.18 | 106.19 | 103.64 |
| 22Q3 (15) | 0.91 | 31.88 | 3.41 | -1.3 | -145.28 | -519.05 | 0.12 | 106.7 | 124.0 | 0.01 | 0 | 0 | -0.39 | -343.75 | -158.21 | 0.73 | 73.81 | 247.62 | -0.07 | -250.0 | -250.0 | 9.01 | 60.72 | 169.94 | 0.88 | -13.73 | 41.94 | 0.54 | -6.9 | 35.0 | 0.24 | 4.35 | 4.35 | 0.08 | 14.29 | -20.0 | 105.81 | 34.95 | -12.22 |
| 22Q2 (14) | 0.69 | -19.77 | -34.91 | -0.53 | -32.5 | -488.89 | -1.79 | -2337.5 | -289.13 | 0 | 100.0 | 0 | 0.16 | -65.22 | -83.51 | 0.42 | 16.67 | 147.06 | -0.02 | 60.0 | 75.0 | 5.61 | 21.5 | 125.95 | 1.02 | 2.0 | 18.6 | 0.58 | 0.0 | 41.46 | 0.23 | 0.0 | 0.0 | 0.07 | 0.0 | -22.22 | 78.41 | -19.77 | -46.0 |
| 22Q1 (13) | 0.86 | 14.67 | 6.17 | -0.4 | -233.33 | 50.0 | 0.08 | 900.0 | 700.0 | -0.01 | 0 | -200.0 | 0.46 | -56.19 | 4500.0 | 0.36 | 56.52 | 157.14 | -0.05 | 50.0 | 78.26 | 4.62 | 40.47 | 147.91 | 1.0 | 51.52 | -15.97 | 0.58 | 56.76 | -9.38 | 0.23 | 0.0 | -4.17 | 0.07 | -30.0 | -22.22 | 97.73 | -8.79 | 17.03 |
| 21Q4 (12) | 0.75 | -14.77 | -54.55 | 0.3 | 242.86 | 2900.0 | -0.01 | 98.0 | 80.0 | 0 | 0 | -100.0 | 1.05 | 56.72 | -36.75 | 0.23 | 9.52 | 187.5 | -0.1 | -400.0 | 16.67 | 3.29 | -1.59 | 157.11 | 0.66 | 6.45 | -7.04 | 0.37 | -7.5 | -13.95 | 0.23 | 0.0 | 4.55 | 0.1 | 0.0 | 11.11 | 107.14 | -11.12 | -51.95 |
| 21Q3 (11) | 0.88 | -16.98 | -4.35 | -0.21 | -133.33 | -250.0 | -0.5 | -8.7 | 37.5 | 0 | 0 | -100.0 | 0.67 | -30.93 | -22.09 | 0.21 | 23.53 | 250.0 | -0.02 | 75.0 | 33.33 | 3.34 | 34.53 | 232.75 | 0.62 | -27.91 | 51.22 | 0.4 | -2.44 | 60.0 | 0.23 | 0.0 | -4.17 | 0.1 | 11.11 | 0.0 | 120.55 | -16.98 | -22.69 |
| 21Q2 (10) | 1.06 | 30.86 | 112.0 | -0.09 | 88.75 | 65.38 | -0.46 | -4700.0 | 26.98 | 0 | -100.0 | 0 | 0.97 | 9600.0 | 304.17 | 0.17 | 21.43 | 70.0 | -0.08 | 65.22 | -14.29 | 2.48 | 33.31 | -11.65 | 0.86 | -27.73 | 405.88 | 0.41 | -35.94 | 272.73 | 0.23 | -4.17 | -4.17 | 0.09 | 0.0 | -10.0 | 145.21 | 73.89 | 30.68 |
| 21Q1 (9) | 0.81 | -50.91 | 39.66 | -0.8 | -8100.0 | -188.89 | 0.01 | 120.0 | 133.33 | 0.01 | -96.55 | 0 | 0.01 | -99.4 | -99.32 | 0.14 | 75.0 | -26.32 | -0.23 | -91.67 | -64.29 | 1.86 | 45.68 | -47.87 | 1.19 | 67.61 | 176.74 | 0.64 | 48.84 | 166.67 | 0.24 | 9.09 | -4.0 | 0.09 | 0.0 | 0.0 | 83.51 | -62.55 | -16.49 |
| 20Q4 (8) | 1.65 | 79.35 | 66.67 | 0.01 | 116.67 | 110.0 | -0.05 | 93.75 | 44.44 | 0.29 | 93.33 | 3000.0 | 1.66 | 93.02 | 86.52 | 0.08 | 33.33 | -11.11 | -0.12 | -300.0 | -140.0 | 1.28 | 27.37 | -13.81 | 0.71 | 73.17 | 97.22 | 0.43 | 72.0 | 4200.0 | 0.22 | -8.33 | -18.52 | 0.09 | -10.0 | -18.18 | 222.97 | 42.99 | -12.16 |
| 20Q3 (7) | 0.92 | 84.0 | 37.31 | -0.06 | 76.92 | 83.78 | -0.8 | -26.98 | 6.98 | 0.15 | 0 | 1600.0 | 0.86 | 258.33 | 186.67 | 0.06 | -40.0 | -66.67 | -0.03 | 57.14 | 72.73 | 1.00 | -64.28 | -65.72 | 0.41 | 141.18 | -10.87 | 0.25 | 127.27 | 13.64 | 0.24 | 0.0 | -11.11 | 0.1 | 0.0 | -9.09 | 155.93 | 40.34 | 39.64 |
| 20Q2 (6) | 0.5 | -13.79 | -39.76 | -0.26 | -128.89 | -13.04 | -0.63 | -2000.0 | -18.87 | 0 | 0 | -100.0 | 0.24 | -83.78 | -60.0 | 0.1 | -47.37 | -50.0 | -0.07 | 50.0 | 58.82 | 2.81 | -21.35 | -20.22 | 0.17 | -60.47 | -45.16 | 0.11 | -54.17 | -31.25 | 0.24 | -4.0 | -20.0 | 0.1 | 11.11 | -9.09 | 111.11 | 11.11 | -23.69 |
| 20Q1 (5) | 0.58 | -41.41 | -1.69 | 0.9 | 1000.0 | 700.0 | -0.03 | 66.67 | -400.0 | 0 | 100.0 | 100.0 | 1.48 | 66.29 | 236.36 | 0.19 | 111.11 | 90.0 | -0.14 | -180.0 | -55.56 | 3.57 | 140.87 | 97.14 | 0.43 | 19.44 | 22.86 | 0.24 | 2300.0 | 50.0 | 0.25 | -7.41 | -19.35 | 0.09 | -18.18 | -10.0 | 100.00 | -60.61 | -3.39 |
| 19Q4 (4) | 0.99 | 47.76 | 0.0 | -0.1 | 72.97 | 0.0 | -0.09 | 89.53 | 0.0 | -0.01 | 0.0 | 0.0 | 0.89 | 196.67 | 0.0 | 0.09 | -50.0 | 0.0 | -0.05 | 54.55 | 0.0 | 1.48 | -49.34 | 0.0 | 0.36 | -21.74 | 0.0 | 0.01 | -95.45 | 0.0 | 0.27 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 253.85 | 127.32 | 0.0 |
| 19Q3 (3) | 0.67 | -19.28 | 0.0 | -0.37 | -60.87 | 0.0 | -0.86 | -62.26 | 0.0 | -0.01 | -150.0 | 0.0 | 0.3 | -50.0 | 0.0 | 0.18 | -10.0 | 0.0 | -0.11 | 35.29 | 0.0 | 2.93 | -16.88 | 0.0 | 0.46 | 48.39 | 0.0 | 0.22 | 37.5 | 0.0 | 0.27 | -10.0 | 0.0 | 0.11 | 0.0 | 0.0 | 111.67 | -23.31 | 0.0 |
| 19Q2 (2) | 0.83 | 40.68 | 0.0 | -0.23 | -53.33 | 0.0 | -0.53 | -5400.0 | 0.0 | 0.02 | 300.0 | 0.0 | 0.6 | 36.36 | 0.0 | 0.2 | 100.0 | 0.0 | -0.17 | -88.89 | 0.0 | 3.52 | 94.37 | 0.0 | 0.31 | -11.43 | 0.0 | 0.16 | 0.0 | 0.0 | 0.3 | -3.23 | 0.0 | 0.11 | 10.0 | 0.0 | 145.61 | 40.68 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 103.51 | 0.0 | 0.0 |
