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) | 8.68 | 0 | -1.23 | 0 | -3.28 | 0 | 1.43 | 1000.0 | 7.45 | 565.18 | 0.71 | 33.96 | 0 | 0 | 2.82 | 72.72 | 1.1 | -74.94 | 0.97 | -76.63 | 0.78 | 0.0 | 0.33 | -2.94 | 417.31 | 0 |
| 2022 (9) | -0.91 | 0 | 2.03 | 0 | -2.64 | 0 | 0.13 | 0 | 1.12 | -41.67 | 0.53 | -32.05 | 0 | 0 | 1.63 | -32.05 | 4.39 | -35.72 | 4.15 | -27.83 | 0.78 | -3.7 | 0.34 | 6.25 | -17.27 | 0 |
| 2021 (8) | 3.99 | 49.44 | -2.07 | 0 | 1.31 | 0 | 0 | 0 | 1.92 | 0 | 0.78 | -41.79 | 0 | 0 | 2.40 | -53.78 | 6.83 | 79.74 | 5.75 | 73.72 | 0.81 | 17.39 | 0.32 | 45.45 | 57.99 | -8.34 |
| 2020 (7) | 2.67 | -1.84 | -3.3 | 0 | -0.08 | 0 | -0.2 | 0 | -0.63 | 0 | 1.34 | 86.11 | -0.09 | 0 | 5.20 | 41.53 | 3.8 | 63.79 | 3.31 | 66.33 | 0.69 | 35.29 | 0.22 | 10.0 | 63.27 | -37.2 |
| 2019 (6) | 2.72 | -9.03 | -1.08 | 0 | -6.33 | 0 | 0.09 | 0 | 1.64 | -21.53 | 0.72 | 46.94 | -0.24 | 0 | 3.68 | 41.46 | 2.32 | -2.52 | 1.99 | -18.78 | 0.51 | -12.07 | 0.2 | 33.33 | 100.74 | 7.14 |
| 2018 (5) | 2.99 | 208.25 | -0.9 | 0 | -3.3 | 0 | -0.23 | 0 | 2.09 | 674.07 | 0.49 | 2.08 | 0 | 0 | 2.60 | -3.28 | 2.38 | 6.25 | 2.45 | 87.02 | 0.58 | 28.89 | 0.15 | 25.0 | 94.03 | 82.23 |
| 2017 (4) | 0.97 | -69.78 | -0.7 | 0 | 1.39 | 0 | 0.03 | -25.0 | 0.27 | -90.46 | 0.48 | 33.33 | -0.16 | 0 | 2.69 | 31.17 | 2.24 | -16.73 | 1.31 | -42.29 | 0.45 | 15.38 | 0.12 | -7.69 | 51.60 | -55.16 |
| 2016 (3) | 3.21 | -18.53 | -0.38 | 0 | -0.49 | 0 | 0.04 | 0 | 2.83 | 1472.22 | 0.36 | -90.11 | 0.03 | 0 | 2.05 | -89.4 | 2.69 | -8.5 | 2.27 | -15.61 | 0.39 | 8.33 | 0.13 | 18.18 | 115.05 | -7.72 |
| 2015 (2) | 3.94 | -10.05 | -3.76 | 0 | -1.63 | 0 | -0.03 | 0 | 0.18 | -94.12 | 3.64 | 642.86 | -0.04 | 0 | 19.31 | 767.39 | 2.94 | -28.12 | 2.69 | -37.0 | 0.36 | -38.98 | 0.11 | 10.0 | 124.68 | 41.19 |
| 2014 (1) | 4.38 | 461.54 | -1.32 | 0 | 0.61 | 144.0 | -0.25 | 0 | 3.06 | 0 | 0.49 | -32.88 | -0.68 | 0 | 2.23 | -56.15 | 4.09 | 0 | 4.27 | 0 | 0.59 | -13.24 | 0.1 | 11.11 | 88.31 | 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) | 2.91 | 6.99 | 1165.22 | -0.36 | 14.29 | -136.36 | -1.51 | -118.84 | -620.69 | 1.56 | 521.62 | 372.73 | 2.55 | 10.87 | 109.02 | 0.18 | 50.0 | -10.0 | 0 | 0 | 0 | 2.57 | 40.14 | -26.59 | 0.54 | 5.88 | 149.09 | 0.25 | -59.68 | 126.32 | 0.21 | 10.53 | 10.53 | 0.08 | 0.0 | 0.0 | 538.89 | 76.33 | 0 |
| 23Q3 (19) | 2.72 | -24.02 | 197.84 | -0.42 | -950.0 | -207.69 | -0.69 | 69.6 | -155.2 | -0.37 | -268.18 | -640.0 | 2.3 | -35.03 | 196.23 | 0.12 | 500.0 | 20.0 | 0 | 100.0 | 0 | 1.83 | 474.31 | 4.77 | 0.51 | 45.71 | 363.64 | 0.62 | 63.16 | 148.0 | 0.19 | 0.0 | 0.0 | 0.08 | 0.0 | -11.11 | 305.62 | -44.51 | 158.27 |
| 23Q2 (18) | 3.58 | 775.47 | 604.23 | -0.04 | 90.0 | -300.0 | -2.27 | -292.37 | 52.41 | 0.22 | 2100.0 | 229.41 | 3.54 | 480.65 | 591.67 | 0.02 | -94.74 | -86.67 | -0.01 | -200.0 | -200.0 | 0.32 | -95.49 | -81.64 | 0.35 | 216.67 | -74.45 | 0.38 | 231.03 | -70.99 | 0.19 | 0.0 | -5.0 | 0.08 | 0.0 | 0.0 | 550.77 | 0 | 1333.41 |
| 23Q1 (17) | -0.53 | -330.43 | -122.55 | -0.4 | -140.4 | -160.61 | 1.18 | 306.9 | 100.0 | 0.01 | -96.97 | -50.0 | -0.93 | -176.23 | -130.9 | 0.38 | 90.0 | 375.0 | 0.01 | 0 | 200.0 | 7.09 | 102.41 | 998.88 | -0.3 | 72.73 | -107.48 | -0.29 | 69.47 | -108.17 | 0.19 | 0.0 | -5.0 | 0.08 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 0.23 | 108.27 | -91.19 | 0.99 | 153.85 | 211.24 | 0.29 | -76.8 | 3000.0 | 0.33 | 760.0 | 560.0 | 1.22 | 151.05 | -29.07 | 0.2 | 100.0 | -39.39 | 0 | 0 | 0 | 3.50 | 100.0 | 10.6 | -1.1 | -1100.0 | -141.04 | -0.95 | -480.0 | -142.04 | 0.19 | 0.0 | -5.0 | 0.08 | -11.11 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -2.78 | -291.55 | -320.63 | 0.39 | 4000.0 | 136.11 | 1.25 | 126.21 | 73.61 | -0.05 | 70.59 | -225.0 | -2.39 | -231.94 | -1427.78 | 0.1 | -33.33 | -9.09 | 0 | -100.0 | 0 | 1.75 | 0.64 | 38.67 | 0.11 | -91.97 | -94.66 | 0.25 | -80.92 | -85.8 | 0.19 | -5.0 | -5.0 | 0.09 | 12.5 | 12.5 | -524.53 | -1074.65 | -949.24 |
| 22Q2 (14) | -0.71 | -130.21 | -171.0 | -0.01 | -101.52 | 98.51 | -4.77 | -908.47 | -4870.0 | -0.17 | -950.0 | -6.25 | -0.72 | -123.92 | -318.18 | 0.15 | 87.5 | 15.38 | 0.01 | 200.0 | -85.71 | 1.74 | 169.72 | 0.39 | 1.37 | -65.84 | -11.04 | 1.31 | -63.1 | 3.15 | 0.2 | 0.0 | 5.26 | 0.08 | 0.0 | 0.0 | -44.65 | -172.78 | -168.77 |
| 22Q1 (13) | 2.35 | -9.96 | 367.05 | 0.66 | 174.16 | 15.79 | 0.59 | 6000.0 | 20.41 | 0.02 | -60.0 | -71.43 | 3.01 | 75.0 | 1070.97 | 0.08 | -75.76 | -61.9 | -0.01 | 0 | 85.71 | 0.65 | -79.63 | -82.15 | 4.01 | 49.63 | 616.07 | 3.55 | 57.08 | 671.74 | 0.2 | 0.0 | -4.76 | 0.08 | 0.0 | 0.0 | 61.36 | -40.29 | 152.29 |
| 21Q4 (12) | 2.61 | 107.14 | 103.91 | -0.89 | 17.59 | -48.33 | -0.01 | -101.39 | 0.0 | 0.05 | 25.0 | 350.0 | 1.72 | 855.56 | 152.94 | 0.33 | 200.0 | -47.62 | 0 | 0 | 0 | 3.17 | 150.77 | -67.88 | 2.68 | 30.1 | 318.75 | 2.26 | 28.41 | 380.85 | 0.2 | 0.0 | -9.09 | 0.08 | 0.0 | 14.29 | 102.76 | 66.37 | -38.99 |
| 21Q3 (11) | 1.26 | 26.0 | 75.0 | -1.08 | -61.19 | 5.26 | 0.72 | 620.0 | 241.18 | 0.04 | 125.0 | 112.5 | 0.18 | -45.45 | 142.86 | 0.11 | -15.38 | -15.38 | 0 | -100.0 | 0 | 1.26 | -27.14 | -33.55 | 2.06 | 33.77 | 101.96 | 1.76 | 38.58 | 74.26 | 0.2 | 5.26 | 11.11 | 0.08 | 0.0 | 33.33 | 61.76 | -4.88 | 7.23 |
| 21Q2 (10) | 1.0 | 213.64 | 21.95 | -0.67 | -217.54 | -331.03 | 0.1 | -79.59 | 0 | -0.16 | -328.57 | -500.0 | 0.33 | 206.45 | -70.27 | 0.13 | -38.1 | -43.48 | 0.07 | 200.0 | 177.78 | 1.73 | -52.04 | -46.27 | 1.54 | 175.0 | 9.22 | 1.27 | 176.09 | 8.55 | 0.19 | -9.52 | 26.67 | 0.08 | 0.0 | 60.0 | 64.94 | 155.34 | 8.49 |
| 21Q1 (9) | -0.88 | -168.75 | -486.67 | 0.57 | 195.0 | 130.65 | 0.49 | 5000.0 | 11.36 | 0.07 | 450.0 | 40.0 | -0.31 | -145.59 | 84.58 | 0.21 | -66.67 | -38.24 | -0.07 | 0 | 0 | 3.61 | -63.34 | -42.7 | 0.56 | -12.5 | -23.29 | 0.46 | -2.13 | -30.3 | 0.21 | -4.55 | 50.0 | 0.08 | 14.29 | 60.0 | -117.33 | -169.67 | -564.89 |
| 20Q4 (8) | 1.28 | 77.78 | 25.49 | -0.6 | 47.37 | -7.14 | -0.01 | 98.04 | 87.5 | -0.02 | 93.75 | 88.24 | 0.68 | 261.9 | 47.83 | 0.63 | 384.62 | 117.24 | 0 | 0 | 100.0 | 9.86 | 418.74 | 83.24 | 0.64 | -37.25 | -4.48 | 0.47 | -53.47 | -4.08 | 0.22 | 22.22 | 46.67 | 0.07 | 16.67 | 40.0 | 168.42 | 192.4 | 13.93 |
| 20Q3 (7) | 0.72 | -12.2 | -7.69 | -1.14 | -493.1 | -338.46 | -0.51 | 0 | 84.45 | -0.32 | -900.0 | -252.38 | -0.42 | -137.84 | -180.77 | 0.13 | -43.48 | -18.75 | 0 | 100.0 | 100.0 | 1.90 | -41.08 | -34.79 | 1.02 | -27.66 | 32.47 | 1.01 | -13.68 | 53.03 | 0.18 | 20.0 | 38.46 | 0.06 | 20.0 | 20.0 | 57.60 | -3.77 | -37.97 |
| 20Q2 (6) | 0.82 | 646.67 | -21.15 | 0.29 | 115.59 | 323.08 | 0 | -100.0 | 100.0 | 0.04 | -20.0 | 300.0 | 1.11 | 155.22 | 21.98 | 0.23 | -32.35 | 76.92 | -0.09 | 0 | 0 | 3.23 | -48.86 | 15.63 | 1.41 | 93.15 | 127.42 | 1.17 | 77.27 | 105.26 | 0.15 | 7.14 | 25.0 | 0.05 | 0.0 | 0.0 | 59.85 | 439.17 | -57.41 |
| 20Q1 (5) | -0.15 | -114.71 | -36.36 | -1.86 | -232.14 | -1330.77 | 0.44 | 650.0 | 147.83 | 0.05 | 129.41 | 25.0 | -2.01 | -536.96 | -737.5 | 0.34 | 17.24 | 161.54 | 0 | 100.0 | 0 | 6.31 | 17.24 | 96.52 | 0.73 | 8.96 | 180.77 | 0.66 | 34.69 | 144.44 | 0.14 | -6.67 | 16.67 | 0.05 | 0.0 | 0.0 | -17.65 | -111.94 | 29.41 |
| 19Q4 (4) | 1.02 | 30.77 | 0.0 | -0.56 | -115.38 | 0.0 | -0.08 | 97.56 | 0.0 | -0.17 | -180.95 | 0.0 | 0.46 | -11.54 | 0.0 | 0.29 | 81.25 | 0.0 | -0.21 | -600.0 | 0.0 | 5.38 | 84.61 | 0.0 | 0.67 | -12.99 | 0.0 | 0.49 | -25.76 | 0.0 | 0.15 | 15.38 | 0.0 | 0.05 | 0.0 | 0.0 | 147.83 | 59.2 | 0.0 |
| 19Q3 (3) | 0.78 | -25.0 | 0.0 | -0.26 | -100.0 | 0.0 | -3.28 | -59.22 | 0.0 | 0.21 | 2000.0 | 0.0 | 0.52 | -42.86 | 0.0 | 0.16 | 23.08 | 0.0 | -0.03 | 0 | 0.0 | 2.91 | 4.47 | 0.0 | 0.77 | 24.19 | 0.0 | 0.66 | 15.79 | 0.0 | 0.13 | 8.33 | 0.0 | 0.05 | 0.0 | 0.0 | 92.86 | -33.93 | 0.0 |
| 19Q2 (2) | 1.04 | 1045.45 | 0.0 | -0.13 | 0.0 | 0.0 | -2.06 | -123.91 | 0.0 | 0.01 | -75.0 | 0.0 | 0.91 | 479.17 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.79 | -13.09 | 0.0 | 0.62 | 138.46 | 0.0 | 0.57 | 111.11 | 0.0 | 0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 140.54 | 662.16 | 0.0 |
| 19Q1 (1) | -0.11 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.21 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -25.00 | 0.0 | 0.0 |
