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) | 1.87 | -64.98 | -2.46 | 0 | -0.82 | 0 | 0.19 | 0 | -0.59 | 0 | 2.14 | -19.85 | 0 | 0 | 11.75 | -7.97 | -1.25 | 0 | -0.86 | 0 | 2.51 | -1.18 | 0 | 0 | 113.33 | -28.26 |
| 2022 (9) | 5.34 | 8.54 | -2.92 | 0 | 1.52 | -19.15 | -0.1 | 0 | 2.42 | 0 | 2.67 | -55.35 | 0 | 0 | 12.76 | -45.36 | 0.02 | -99.34 | 0.84 | -64.26 | 2.54 | 8.55 | 0 | 0 | 157.99 | 51.57 |
| 2021 (8) | 4.92 | -2.38 | -7.89 | 0 | 1.88 | 54.1 | -0.24 | 0 | -2.97 | 0 | 5.98 | 15.44 | 0 | 0 | 23.36 | 20.77 | 3.05 | -21.99 | 2.35 | -14.23 | 2.34 | 23.81 | 0.03 | -40.0 | 104.24 | -3.21 |
| 2020 (7) | 5.04 | 371.03 | -3.84 | 0 | 1.22 | 3.39 | 0.04 | -92.16 | 1.2 | 0 | 5.18 | -13.23 | 0 | 0 | 19.34 | -27.23 | 3.91 | 53.33 | 2.74 | 22.87 | 1.89 | 78.3 | 0.05 | -50.0 | 107.69 | 241.19 |
| 2019 (6) | 1.07 | -47.8 | -3.88 | 0 | 1.18 | 0 | 0.51 | 10.87 | -2.81 | 0 | 5.97 | 113.21 | 0 | 0 | 26.58 | 80.84 | 2.55 | 189.77 | 2.23 | 100.9 | 1.06 | 53.62 | 0.1 | -23.08 | 31.56 | -70.28 |
| 2018 (5) | 2.05 | 0 | -3.11 | 0 | -0.15 | 0 | 0.46 | 0 | -1.06 | 0 | 2.8 | 9.38 | 0 | 0 | 14.70 | 23.5 | 0.88 | 0 | 1.11 | 0 | 0.69 | 21.05 | 0.13 | 18.18 | 106.22 | 0 |
| 2017 (4) | -3.04 | 0 | -3.42 | 0 | 0.19 | 0 | -1.47 | 0 | -6.46 | 0 | 2.56 | 250.68 | -1.53 | 0 | 11.90 | 254.27 | -1.85 | 0 | -2.45 | 0 | 0.57 | -13.64 | 0.11 | 22.22 | 0.00 | 0 |
| 2016 (3) | 1.81 | 29.29 | 4.78 | 0 | -0.34 | 0 | 1.46 | 0 | 6.59 | 521.7 | 0.73 | 21.67 | 0 | 0 | 3.36 | -0.0 | -1.35 | 0 | 2.14 | 0 | 0.66 | 1.54 | 0.09 | -52.63 | 62.63 | -87.47 |
| 2015 (2) | 1.4 | -51.89 | -0.34 | 0 | 0 | 0 | -0.48 | 0 | 1.06 | -45.92 | 0.6 | -33.33 | 0.03 | 0 | 3.36 | -23.52 | -0.94 | 0 | -0.56 | 0 | 0.65 | -24.42 | 0.19 | -5.0 | 500.00 | 63.23 |
| 2014 (1) | 2.91 | 0 | -0.95 | 0 | -0.06 | 0 | 0.56 | 0 | 1.96 | 0 | 0.9 | 429.41 | 0 | 0 | 4.39 | 442.59 | 0.04 | -96.26 | -0.11 | 0 | 0.86 | -18.87 | 0.2 | -4.76 | 306.32 | 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) | 0.52 | -67.7 | -55.17 | -0.88 | -41.94 | -193.33 | 0.42 | 147.19 | 133.33 | 0.1 | 900.0 | 433.33 | -0.36 | -136.36 | -141.86 | 0.72 | 63.64 | 118.18 | 0 | 0 | 0 | 18.46 | 80.42 | 132.17 | -0.55 | -14.58 | -89.66 | -0.5 | -733.33 | -6.38 | 0.64 | 1.59 | 3.23 | 0 | 0 | 0 | 371.43 | 31.5 | -51.97 |
| 23Q3 (19) | 1.61 | 587.88 | 15.0 | -0.62 | -21.57 | 32.61 | -0.89 | -486.96 | -157.79 | 0.01 | 114.29 | 109.09 | 0.99 | 217.86 | 106.25 | 0.44 | -15.38 | -35.29 | 0 | 0 | 0 | 10.23 | -4.96 | -19.64 | -0.48 | -100.0 | -37.14 | -0.06 | 84.21 | -116.22 | 0.63 | 0.0 | -3.08 | 0 | 0 | 0 | 282.46 | 313.98 | 105.79 |
| 23Q2 (18) | -0.33 | -571.43 | -116.34 | -0.51 | -13.33 | 46.88 | 0.23 | 140.35 | -83.21 | -0.07 | -150.0 | -133.33 | -0.84 | -121.05 | -179.25 | 0.52 | 13.04 | -32.47 | 0 | 0 | 0 | 10.77 | 21.7 | -29.53 | -0.24 | -900.0 | -140.0 | -0.38 | -575.0 | -171.43 | 0.63 | 1.61 | -1.56 | 0 | 0 | 0 | -132.00 | -1420.0 | -132.67 |
| 23Q1 (17) | 0.07 | -93.97 | -90.79 | -0.45 | -50.0 | 39.19 | -0.57 | 54.76 | -338.46 | 0.14 | 566.67 | 100.0 | -0.38 | -144.19 | -2000.0 | 0.46 | 39.39 | -48.89 | 0 | 0 | 0 | 8.85 | 11.25 | -37.29 | 0.03 | 110.34 | -96.05 | 0.08 | 117.02 | -92.52 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | 10.00 | -98.71 | -77.76 |
| 22Q4 (16) | 1.16 | -17.14 | 5.45 | -0.3 | 67.39 | 71.43 | -1.26 | -181.82 | -18.87 | -0.03 | 72.73 | 85.71 | 0.86 | 79.17 | 1620.0 | 0.33 | -51.47 | -73.81 | 0 | 0 | 0 | 7.95 | -37.55 | -60.11 | -0.29 | 17.14 | -148.33 | -0.47 | -227.03 | -214.63 | 0.62 | -4.62 | 3.33 | 0 | 0 | -100.0 | 773.33 | 463.43 | 617.09 |
| 22Q3 (15) | 1.4 | -30.69 | -32.37 | -0.92 | 4.17 | 19.3 | 1.54 | 12.41 | 220.83 | -0.11 | -266.67 | -83.33 | 0.48 | -54.72 | -48.39 | 0.68 | -11.69 | -50.0 | 0 | 0 | 0 | 12.73 | -16.65 | -44.94 | -0.35 | -250.0 | -155.56 | 0.37 | 364.29 | 48.0 | 0.65 | 1.56 | 12.07 | 0 | 0 | -100.0 | 137.25 | -66.03 | -44.3 |
| 22Q2 (14) | 2.02 | 165.79 | 621.43 | -0.96 | -29.73 | 71.6 | 1.37 | 1153.85 | -9.87 | -0.03 | -142.86 | -109.68 | 1.06 | 5200.0 | 134.19 | 0.77 | -14.44 | -23.0 | 0 | 0 | 0 | 15.28 | 8.3 | 10.15 | -0.1 | -113.16 | -111.11 | -0.14 | -113.08 | -113.73 | 0.64 | 3.23 | 10.34 | 0 | 0 | -100.0 | 404.00 | 798.37 | 2223.0 |
| 22Q1 (13) | 0.76 | -30.91 | -48.65 | -0.74 | 29.52 | 68.1 | -0.13 | 87.74 | -113.83 | 0.07 | 133.33 | 125.93 | 0.02 | -60.0 | 102.38 | 0.9 | -28.57 | -62.03 | 0 | 0 | 0 | 14.11 | -29.24 | -63.22 | 0.76 | 26.67 | -17.39 | 1.07 | 160.98 | 59.7 | 0.62 | 3.33 | 6.9 | 0 | -100.0 | -100.0 | 44.97 | -58.3 | -61.71 |
| 21Q4 (12) | 1.1 | -46.86 | -55.82 | -1.05 | 7.89 | -2000.0 | -1.06 | -320.83 | -523.53 | -0.21 | -250.0 | -310.0 | 0.05 | -94.62 | -97.95 | 1.26 | -7.35 | 23.53 | 0 | 0 | 0 | 19.94 | -13.8 | 37.41 | 0.6 | -4.76 | -42.86 | 0.41 | 64.0 | 13.89 | 0.6 | 3.45 | -13.04 | 0.01 | 0.0 | 0.0 | 107.84 | -56.24 | -54.09 |
| 21Q3 (11) | 2.07 | 639.29 | 120.21 | -1.14 | 66.27 | 41.84 | 0.48 | -68.42 | 633.33 | -0.06 | -119.35 | 88.89 | 0.93 | 130.0 | 191.18 | 1.36 | 36.0 | -18.56 | 0 | 0 | 0 | 23.13 | 66.76 | 3.18 | 0.63 | -30.0 | -52.27 | 0.25 | -75.49 | -79.84 | 0.58 | 0.0 | 56.76 | 0.01 | 0.0 | 0.0 | 246.43 | 1316.96 | 324.7 |
| 21Q2 (10) | 0.28 | -81.08 | 264.71 | -3.38 | -45.69 | -255.79 | 1.52 | 61.7 | 2271.43 | 0.31 | 214.81 | -60.76 | -3.1 | -269.05 | -176.79 | 1.0 | -57.81 | -30.07 | 0 | 0 | 0 | 13.87 | -63.83 | -24.54 | 0.9 | -2.17 | -38.78 | 1.02 | 52.24 | -3.77 | 0.58 | 0.0 | 38.1 | 0.01 | 0.0 | 0.0 | 17.39 | -85.19 | 252.43 |
| 21Q1 (9) | 1.48 | -40.56 | -17.32 | -2.32 | -4540.0 | -169.77 | 0.94 | 652.94 | -38.96 | -0.27 | -370.0 | -58.82 | -0.84 | -134.43 | -190.32 | 2.37 | 132.35 | 125.71 | 0 | 0 | 0 | 38.35 | 164.31 | 65.45 | 0.92 | -12.38 | 1214.29 | 0.67 | 86.11 | 644.44 | 0.58 | -15.94 | 41.46 | 0.01 | 0.0 | -66.67 | 117.46 | -50.0 | -65.22 |
| 20Q4 (8) | 2.49 | 164.89 | 403.66 | -0.05 | 97.45 | 97.13 | -0.17 | -88.89 | -126.15 | 0.1 | 118.52 | -78.26 | 2.44 | 339.22 | 195.31 | 1.02 | -38.92 | -48.22 | 0 | 0 | 0 | 14.51 | -35.27 | -48.74 | 1.05 | -20.45 | 66.67 | 0.36 | -70.97 | 33.33 | 0.69 | 86.49 | 165.38 | 0.01 | 0.0 | -66.67 | 234.91 | 304.84 | 260.42 |
| 20Q3 (7) | 0.94 | 652.94 | 327.27 | -1.96 | -106.32 | -300.0 | -0.09 | -28.57 | -112.16 | -0.54 | -168.35 | -345.45 | -1.02 | 8.93 | -277.78 | 1.67 | 16.78 | 0.6 | 0 | 0 | -100.0 | 22.42 | 21.96 | -18.84 | 1.32 | -10.2 | 85.92 | 1.24 | 16.98 | 87.88 | 0.37 | -11.9 | 32.14 | 0.01 | 0.0 | -50.0 | 58.02 | 608.57 | 153.2 |
| 20Q2 (6) | -0.17 | -109.5 | -124.64 | -0.95 | -10.47 | -106.52 | -0.07 | -104.55 | -40.0 | 0.79 | 564.71 | 426.67 | -1.12 | -220.43 | -586.96 | 1.43 | 36.19 | 33.64 | 0 | 0 | 100.0 | 18.38 | -20.7 | -10.16 | 1.47 | 2000.0 | 122.73 | 1.06 | 1077.78 | 60.61 | 0.42 | 2.44 | 55.56 | 0.01 | -66.67 | -50.0 | -11.41 | -103.38 | -115.71 |
| 20Q1 (5) | 1.79 | 318.29 | 82.65 | -0.86 | 50.57 | 27.73 | 1.54 | 136.92 | 1126.67 | -0.17 | -136.96 | 46.88 | 0.93 | 136.33 | 542.86 | 1.05 | -46.7 | -17.32 | 0 | 0 | 0 | 23.18 | -18.11 | -22.25 | 0.07 | -88.89 | -87.27 | 0.09 | -66.67 | -85.94 | 0.41 | 57.69 | 64.0 | 0.03 | 0.0 | 50.0 | 337.74 | 330.65 | 213.61 |
| 19Q4 (4) | -0.82 | -472.73 | 0.0 | -1.74 | -255.1 | 0.0 | 0.65 | -12.16 | 0.0 | 0.46 | 109.09 | 0.0 | -2.56 | -848.15 | 0.0 | 1.97 | 18.67 | 0.0 | 0 | -100.0 | 0.0 | 28.30 | 2.48 | 0.0 | 0.63 | -11.27 | 0.0 | 0.27 | -59.09 | 0.0 | 0.26 | -7.14 | 0.0 | 0.03 | 50.0 | 0.0 | -146.43 | -738.96 | 0.0 |
| 19Q3 (3) | 0.22 | -68.12 | 0.0 | -0.49 | -6.52 | 0.0 | 0.74 | 1580.0 | 0.0 | 0.22 | 46.67 | 0.0 | -0.27 | -217.39 | 0.0 | 1.66 | 55.14 | 0.0 | 0.14 | 200.0 | 0.0 | 27.62 | 35.01 | 0.0 | 0.71 | 7.58 | 0.0 | 0.66 | 0.0 | 0.0 | 0.28 | 3.7 | 0.0 | 0.02 | 0.0 | 0.0 | 22.92 | -68.45 | 0.0 |
| 19Q2 (2) | 0.69 | -29.59 | 0.0 | -0.46 | 61.34 | 0.0 | -0.05 | 66.67 | 0.0 | 0.15 | 146.88 | 0.0 | 0.23 | 209.52 | 0.0 | 1.07 | -15.75 | 0.0 | -0.14 | 0 | 0.0 | 20.46 | -31.37 | 0.0 | 0.66 | 20.0 | 0.0 | 0.66 | 3.12 | 0.0 | 0.27 | 8.0 | 0.0 | 0.02 | 0.0 | 0.0 | 72.63 | -32.56 | 0.0 |
| 19Q1 (1) | 0.98 | 0.0 | 0.0 | -1.19 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 29.81 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 107.69 | 0.0 | 0.0 |
