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) | 5.09 | -35.57 | -10.51 | 0 | 41.42 | 137966.67 | 0.4 | 0 | -5.42 | 0 | 1.3 | -2.99 | 0 | 0 | 3.77 | 9.41 | 2.99 | -12.06 | 1.78 | -20.18 | 1.71 | -14.93 | 0.08 | 60.0 | 142.58 | -22.58 |
| 2022 (9) | 7.9 | 41.58 | -4.07 | 0 | 0.03 | 0 | 0 | 0 | 3.83 | 13.65 | 1.34 | -37.67 | 0 | 0 | 3.44 | -33.02 | 3.4 | -21.3 | 2.23 | -9.72 | 2.01 | 2.55 | 0.05 | -16.67 | 184.15 | 48.18 |
| 2021 (8) | 5.58 | 105.15 | -2.21 | 0 | -3.07 | 0 | 0 | 0 | 3.37 | 147.79 | 2.15 | 34.38 | 0 | 0 | 5.14 | 22.01 | 4.32 | -8.86 | 2.47 | -4.63 | 1.96 | 17.37 | 0.06 | 0.0 | 124.28 | 97.38 |
| 2020 (7) | 2.72 | -51.77 | -1.36 | 0 | -1.15 | 0 | -0.01 | 0 | 1.36 | -73.02 | 1.6 | 8.11 | 0 | 0 | 4.21 | -5.67 | 4.74 | 103.43 | 2.59 | 56.97 | 1.67 | -8.24 | 0.06 | 0.0 | 62.96 | -60.59 |
| 2019 (6) | 5.64 | 271.05 | -0.6 | 0 | -1.1 | 0 | 0.06 | 0 | 5.04 | 0 | 1.48 | -18.23 | 0 | 0 | 4.46 | -25.29 | 2.33 | 57.43 | 1.65 | 211.32 | 1.82 | -10.34 | 0.06 | 20.0 | 159.77 | 174.35 |
| 2018 (5) | 1.52 | -61.52 | -1.7 | 0 | -0.29 | 0 | -0.02 | 0 | -0.18 | 0 | 1.81 | -11.71 | 0 | 0 | 5.98 | -11.21 | 1.48 | -46.18 | 0.53 | -60.15 | 2.03 | 8.56 | 0.05 | 0.0 | 58.24 | -52.08 |
| 2017 (4) | 3.95 | 15.5 | -1.62 | 0 | -2.34 | 0 | -0.18 | 0 | 2.33 | 111.82 | 2.05 | 9.04 | 0 | 0 | 6.73 | 3.71 | 2.75 | 125.41 | 1.33 | 37.11 | 1.87 | -5.56 | 0.05 | -28.57 | 121.54 | 7.32 |
| 2016 (3) | 3.42 | -32.01 | -2.32 | 0 | -0.58 | 0 | 0.04 | 0 | 1.1 | -62.84 | 1.88 | -5.05 | 0 | 0 | 6.49 | -6.1 | 1.22 | 0 | 0.97 | 0 | 1.98 | -46.77 | 0.07 | -22.22 | 113.25 | -98.65 |
| 2015 (2) | 5.03 | 3.07 | -2.07 | 0 | -1.46 | 0 | -0.3 | 0 | 2.96 | 179.25 | 1.98 | -38.7 | 0 | 0 | 6.91 | -23.23 | -3.04 | 0 | -3.75 | 0 | 3.72 | -4.37 | 0.09 | 12.5 | 8383.33 | 6187.5 |
| 2014 (1) | 4.88 | 31.18 | -3.82 | 0 | -2.0 | 0 | 0.37 | 0 | 1.06 | 0 | 3.23 | -30.54 | -0.22 | 0 | 9.00 | -27.29 | -0.99 | 0 | -0.31 | 0 | 3.89 | 6.87 | 0.08 | 0.0 | 133.33 | 34.05 |
| 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) | 2.31 | 524.32 | -6.1 | -2.45 | 57.02 | -44.12 | 0.35 | -99.13 | 294.44 | -0.01 | -102.56 | 0 | -0.14 | 97.37 | -118.42 | 0.26 | -33.33 | -21.21 | 0 | 0 | 0 | 3.23 | -21.74 | -14.46 | 0.44 | -48.24 | -39.73 | 0.37 | -27.45 | -5.13 | 0.42 | 2.44 | -10.64 | 0.04 | 300.0 | 300.0 | 278.31 | 599.54 | -1.57 |
| 23Q3 (19) | 0.37 | -69.92 | -64.42 | -5.7 | -183.58 | -341.86 | 40.06 | 4351.11 | 12822.58 | 0.39 | 3800.0 | 0 | -5.33 | -583.33 | -2032.0 | 0.39 | 14.71 | 0.0 | 0 | 0 | 0 | 4.13 | 6.69 | 11.22 | 0.85 | 6.25 | -4.49 | 0.51 | 18.6 | -16.39 | 0.41 | -4.65 | -18.0 | 0.01 | 0.0 | 0.0 | 39.78 | -71.86 | -57.15 |
| 23Q2 (18) | 1.23 | 3.36 | -66.58 | -2.01 | -491.18 | -183.1 | 0.9 | 650.0 | 662.5 | 0.01 | 0.0 | 0 | -0.78 | -191.76 | -126.26 | 0.34 | 9.68 | 36.0 | 0 | 0 | 0 | 3.87 | 2.57 | 49.62 | 0.8 | -11.11 | -4.76 | 0.43 | -6.52 | -35.82 | 0.43 | -4.44 | -17.31 | 0.01 | 0.0 | 0.0 | 141.38 | 9.3 | -53.9 |
| 23Q1 (17) | 1.19 | -51.63 | 65.28 | -0.34 | 80.0 | 8.11 | 0.12 | 166.67 | 100.0 | 0.01 | 0 | 0 | 0.85 | 11.84 | 142.86 | 0.31 | -6.06 | -18.42 | 0 | 0 | 0 | 3.77 | -0.12 | -0.66 | 0.9 | 23.29 | -3.23 | 0.46 | 17.95 | -17.86 | 0.45 | -4.26 | -15.09 | 0.01 | 0.0 | 0.0 | 129.35 | -54.26 | 97.61 |
| 22Q4 (16) | 2.46 | 136.54 | 23.0 | -1.7 | -31.78 | -269.57 | -0.18 | -158.06 | 86.36 | 0 | 0 | 100.0 | 0.76 | 404.0 | -50.65 | 0.33 | -15.38 | -28.26 | 0 | 0 | 0 | 3.78 | 1.75 | -13.81 | 0.73 | -17.98 | -39.17 | 0.39 | -36.07 | -40.91 | 0.47 | -6.0 | -12.96 | 0.01 | 0.0 | 0.0 | 282.76 | 204.51 | 71.07 |
| 22Q3 (15) | 1.04 | -71.74 | -42.54 | -1.29 | -81.69 | -258.33 | 0.31 | 293.75 | 113.72 | 0 | 0 | -100.0 | -0.25 | -108.42 | -117.24 | 0.39 | 56.0 | 8.33 | 0 | 0 | 0 | 3.71 | 43.53 | 10.09 | 0.89 | 5.95 | -19.09 | 0.61 | -8.96 | -17.57 | 0.5 | -3.85 | 2.04 | 0.01 | 0.0 | -50.0 | 92.86 | -69.72 | -35.87 |
| 22Q2 (14) | 3.68 | 411.11 | 1500.0 | -0.71 | -91.89 | -153.57 | -0.16 | -366.67 | -126.23 | 0 | 0 | 0 | 2.97 | 748.57 | 6040.0 | 0.25 | -34.21 | -63.24 | 0 | 0 | 0 | 2.59 | -31.9 | -61.07 | 0.84 | -9.68 | -20.0 | 0.67 | 19.64 | 17.54 | 0.52 | -1.89 | 8.33 | 0.01 | 0.0 | -50.0 | 306.67 | 368.52 | 1326.67 |
| 22Q1 (13) | 0.72 | -64.0 | -53.25 | -0.37 | 19.57 | 66.67 | 0.06 | 104.55 | 160.0 | 0 | 100.0 | 100.0 | 0.35 | -77.27 | -18.6 | 0.38 | -17.39 | -41.54 | 0 | 0 | 0 | 3.80 | -13.35 | -39.09 | 0.93 | -22.5 | -5.1 | 0.56 | -15.15 | 9.8 | 0.53 | -1.85 | 17.78 | 0.01 | 0.0 | 0.0 | 65.45 | -60.4 | -58.77 |
| 21Q4 (12) | 2.0 | 10.5 | 80.18 | -0.46 | -27.78 | 19.3 | -1.32 | 41.59 | -1.54 | -0.01 | -150.0 | -150.0 | 1.54 | 6.21 | 185.19 | 0.46 | 27.78 | -20.69 | 0 | 0 | 0 | 4.38 | 29.97 | -19.86 | 1.2 | 9.09 | -16.67 | 0.66 | -10.81 | 4.76 | 0.54 | 10.2 | 20.0 | 0.01 | -50.0 | 0.0 | 165.29 | 14.15 | 62.31 |
| 21Q3 (11) | 1.81 | 686.96 | 162.32 | -0.36 | -28.57 | 26.53 | -2.26 | -470.49 | -580.85 | 0.02 | 0 | -71.43 | 1.45 | 3000.0 | 625.0 | 0.36 | -47.06 | -26.53 | 0 | 0 | 0 | 3.37 | -49.24 | -26.6 | 1.1 | 4.76 | -24.14 | 0.74 | 29.82 | 2.78 | 0.49 | 2.08 | 16.67 | 0.02 | 0.0 | 100.0 | 144.80 | 573.63 | 141.33 |
| 21Q2 (10) | 0.23 | -85.06 | 227.78 | -0.28 | 74.77 | -247.37 | 0.61 | 710.0 | 569.23 | 0 | 100.0 | 100.0 | -0.05 | -111.63 | -600.0 | 0.68 | 4.62 | 51.11 | 0 | 0 | 0 | 6.64 | 6.56 | 56.57 | 1.05 | 7.14 | -32.26 | 0.57 | 11.76 | -39.36 | 0.48 | 6.67 | 23.08 | 0.02 | 100.0 | 0.0 | 21.50 | -86.46 | 261.21 |
| 21Q1 (9) | 1.54 | 38.74 | 40.0 | -1.11 | -94.74 | -131.25 | -0.1 | 92.31 | 47.37 | -0.01 | -150.0 | -200.0 | 0.43 | -20.37 | -30.65 | 0.65 | 12.07 | 712.5 | 0 | 0 | 0 | 6.23 | 14.0 | 375.19 | 0.98 | -31.94 | 237.93 | 0.51 | -19.05 | 75.86 | 0.45 | 0.0 | 12.5 | 0.01 | 0.0 | -50.0 | 158.76 | 55.9 | 2.47 |
| 20Q4 (8) | 1.11 | 60.87 | -61.72 | -0.57 | -16.33 | -50.0 | -1.3 | -376.6 | -581.48 | 0.02 | -71.43 | -33.33 | 0.54 | 170.0 | -78.57 | 0.58 | 18.37 | 31.82 | 0 | 0 | 0 | 5.47 | 19.04 | 6.72 | 1.44 | -0.69 | 60.0 | 0.63 | -12.5 | 40.0 | 0.45 | 7.14 | 7.14 | 0.01 | 0.0 | -50.0 | 101.83 | 69.72 | -68.75 |
| 20Q3 (7) | 0.69 | 483.33 | -51.41 | -0.49 | -357.89 | -22.5 | 0.47 | 461.54 | 304.35 | 0.07 | 163.64 | 600.0 | 0.2 | 1900.0 | -80.39 | 0.49 | 8.89 | -9.26 | 0 | 0 | 0 | 4.59 | 8.28 | -21.25 | 1.45 | -6.45 | 70.59 | 0.72 | -23.4 | 24.14 | 0.42 | 7.69 | -4.55 | 0.01 | -50.0 | 0.0 | 60.00 | 550.0 | -56.48 |
| 20Q2 (6) | -0.18 | -116.36 | -109.18 | 0.19 | 139.58 | 161.29 | -0.13 | 31.58 | 95.49 | -0.11 | -1200.0 | -650.0 | 0.01 | -98.39 | -99.39 | 0.45 | 462.5 | 125.0 | 0 | 0 | 0 | 4.24 | 223.4 | 77.71 | 1.55 | 434.48 | 278.05 | 0.94 | 224.14 | 168.57 | 0.39 | -2.5 | -17.02 | 0.02 | 0.0 | 0.0 | -13.33 | -108.61 | -105.71 |
| 20Q1 (5) | 1.1 | -62.07 | 274.6 | -0.48 | -26.32 | -197.96 | -0.19 | -170.37 | -110.98 | 0.01 | -66.67 | 0 | 0.62 | -75.4 | 542.86 | 0.08 | -81.82 | -73.33 | 0 | 0 | 0 | 1.31 | -74.4 | -69.7 | 0.29 | -67.78 | 81.25 | 0.29 | -35.56 | 3.57 | 0.4 | -4.76 | -16.67 | 0.02 | 0.0 | 0.0 | 154.93 | -52.45 | 291.82 |
| 19Q4 (4) | 2.9 | 104.23 | 0.0 | -0.38 | 5.0 | 0.0 | 0.27 | 217.39 | 0.0 | 0.03 | 200.0 | 0.0 | 2.52 | 147.06 | 0.0 | 0.44 | -18.52 | 0.0 | 0 | 0 | 0.0 | 5.12 | -12.16 | 0.0 | 0.9 | 5.88 | 0.0 | 0.45 | -22.41 | 0.0 | 0.42 | -4.55 | 0.0 | 0.02 | 100.0 | 0.0 | 325.84 | 136.35 | 0.0 |
| 19Q3 (3) | 1.42 | -27.55 | 0.0 | -0.4 | -29.03 | 0.0 | -0.23 | 92.01 | 0.0 | 0.01 | -50.0 | 0.0 | 1.02 | -38.18 | 0.0 | 0.54 | 170.0 | 0.0 | 0 | 0 | 0.0 | 5.83 | 144.34 | 0.0 | 0.85 | 107.32 | 0.0 | 0.58 | 65.71 | 0.0 | 0.44 | -6.38 | 0.0 | 0.01 | -50.0 | 0.0 | 137.86 | -40.92 | 0.0 |
| 19Q2 (2) | 1.96 | 411.11 | 0.0 | -0.31 | -163.27 | 0.0 | -2.88 | -266.47 | 0.0 | 0.02 | 0 | 0.0 | 1.65 | 1278.57 | 0.0 | 0.2 | -33.33 | 0.0 | 0 | 0 | 0.0 | 2.39 | -44.87 | 0.0 | 0.41 | 156.25 | 0.0 | 0.35 | 25.0 | 0.0 | 0.47 | -2.08 | 0.0 | 0.02 | 0.0 | 0.0 | 233.33 | 388.89 | 0.0 |
| 19Q1 (1) | -0.63 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.33 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -80.77 | 0.0 | 0.0 |
