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) | 6.72 | -5.22 | -7.44 | 0 | -3.33 | 0 | -0.09 | 0 | -0.72 | 0 | 1.08 | 58.82 | -1.4 | 0 | 2.18 | 38.88 | 6.41 | 69.58 | 6.35 | 44.32 | 1.12 | -9.68 | 0.18 | 50.0 | 87.84 | -28.64 |
| 2022 (9) | 7.09 | 70.43 | 0.56 | -87.04 | -4.22 | 0 | 0.13 | 0 | 7.65 | -9.79 | 0.68 | -40.35 | 0.01 | 0.0 | 1.57 | -46.84 | 3.78 | 5.29 | 4.4 | 17.96 | 1.24 | 9.73 | 0.12 | 33.33 | 123.09 | 46.47 |
| 2021 (8) | 4.16 | 21.28 | 4.32 | 0 | -9.99 | 0 | -0.04 | 0 | 8.48 | 0 | 1.14 | -24.0 | 0.01 | -66.67 | 2.95 | -29.58 | 3.59 | -5.53 | 3.73 | 43.46 | 1.13 | 10.78 | 0.09 | 12.5 | 84.04 | -9.34 |
| 2020 (7) | 3.43 | -35.4 | -3.98 | 0 | 0.94 | 0 | -0.01 | 0 | -0.55 | 0 | 1.5 | 134.38 | 0.03 | 0 | 4.19 | 136.08 | 3.8 | 74.31 | 2.6 | -10.03 | 1.02 | -7.27 | 0.08 | -33.33 | 92.70 | -28.25 |
| 2019 (6) | 5.31 | 17.74 | -0.24 | 0 | -5.5 | 0 | 0.07 | 133.33 | 5.07 | -31.95 | 0.64 | 1.59 | 0 | 0 | 1.77 | -1.87 | 2.18 | 56.83 | 2.89 | 3.96 | 1.1 | 26.44 | 0.12 | -62.5 | 129.20 | 13.73 |
| 2018 (5) | 4.51 | 40.5 | 2.94 | 0 | -3.42 | 0 | 0.03 | 0 | 7.45 | 0 | 0.63 | -18.18 | -0.03 | 0 | 1.81 | -2.95 | 1.39 | -54.43 | 2.78 | -1.42 | 0.87 | -12.12 | 0.32 | -34.69 | 113.60 | 52.18 |
| 2017 (4) | 3.21 | -44.85 | -8.31 | 0 | -2.87 | 0 | -0.17 | 0 | -5.1 | 0 | 0.77 | 2.67 | -8.91 | 0 | 1.86 | 22.93 | 3.05 | -20.37 | 2.82 | -31.55 | 0.99 | -20.16 | 0.49 | 0.0 | 74.65 | -24.96 |
| 2016 (3) | 5.82 | 39.57 | -1.77 | 0 | -3.54 | 0 | 0.04 | 0 | 4.05 | -4.26 | 0.75 | -56.14 | -0.74 | 0 | 1.51 | -54.55 | 3.83 | 99.48 | 4.12 | 57.25 | 1.24 | -4.62 | 0.49 | -2.0 | 99.49 | 5.45 |
| 2015 (2) | 4.17 | -19.81 | 0.06 | 0 | -4.55 | 0 | -0.01 | 0 | 4.23 | 43.39 | 1.71 | 31.54 | -0.06 | 0 | 3.33 | 18.87 | 1.92 | -28.62 | 2.62 | -15.76 | 1.3 | 9.24 | 0.5 | -10.71 | 94.34 | -11.82 |
| 2014 (1) | 5.2 | 182.61 | -2.25 | 0 | -5.31 | 0 | 0 | 0 | 2.95 | 333.82 | 1.3 | 26.21 | -0.09 | 0 | 2.80 | 21.78 | 2.69 | 44.62 | 3.11 | 85.12 | 1.19 | -8.46 | 0.56 | -1.75 | 107.00 | 106.43 |
| 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) | 2.49 | 29.02 | 46.47 | -1.65 | -326.03 | -211.32 | -1.82 | -29.08 | 17.65 | -0.05 | -145.45 | -145.45 | 0.84 | -68.42 | -28.21 | 0.29 | 38.1 | -17.14 | -0.29 | 73.87 | 0 | 1.97 | 25.63 | -34.07 | 2.46 | 30.85 | 176.4 | 1.62 | -9.5 | 260.0 | 0.28 | -15.15 | -15.15 | 0.07 | 0.0 | 133.33 | 126.40 | 43.42 | -39.78 |
| 23Q3 (19) | 1.93 | 171.83 | -42.04 | 0.73 | 123.93 | -63.68 | -1.41 | 0 | 20.79 | 0.11 | 466.67 | 283.33 | 2.66 | 213.68 | -50.19 | 0.21 | -54.35 | 110.0 | -1.11 | -5650.0 | -2875.0 | 1.57 | -63.75 | 81.16 | 1.88 | 77.36 | 67.86 | 1.79 | -6.77 | -18.26 | 0.33 | 37.5 | 10.0 | 0.07 | 250.0 | 133.33 | 88.13 | 170.59 | -33.31 |
| 23Q2 (18) | 0.71 | -55.35 | 5.97 | -3.05 | 11.85 | -435.09 | 0 | 100.0 | 100.0 | -0.03 | 72.73 | -121.43 | -2.34 | -25.13 | -2440.0 | 0.46 | 318.18 | 666.67 | 0.02 | 200.0 | 0.0 | 4.32 | 326.44 | 674.59 | 1.06 | 4.95 | -2.75 | 1.92 | 86.41 | 42.22 | 0.24 | -11.11 | -25.0 | 0.02 | 0.0 | -33.33 | 32.57 | -72.96 | -17.36 |
| 23Q1 (17) | 1.59 | -6.47 | 14.39 | -3.46 | -552.83 | -888.57 | -0.1 | 95.48 | 9.09 | -0.11 | -200.0 | -57.14 | -1.87 | -259.83 | -279.81 | 0.11 | -68.57 | -35.29 | -0.02 | 0 | 50.0 | 1.01 | -66.05 | -44.18 | 1.01 | 13.48 | 48.53 | 1.03 | 128.89 | 145.24 | 0.27 | -18.18 | -6.9 | 0.02 | -33.33 | -33.33 | 120.45 | -42.61 | -35.87 |
| 22Q4 (16) | 1.7 | -48.95 | 780.0 | -0.53 | -126.37 | 44.21 | -2.21 | -24.16 | -2662.5 | 0.11 | 283.33 | 1200.0 | 1.17 | -78.09 | 197.5 | 0.35 | 250.0 | -18.6 | 0 | -100.0 | -100.0 | 2.99 | 245.22 | -27.36 | 0.89 | -20.54 | -21.93 | 0.45 | -79.45 | -59.82 | 0.33 | 10.0 | 22.22 | 0.03 | 0.0 | 50.0 | 209.88 | 58.83 | 1283.7 |
| 22Q3 (15) | 3.33 | 397.01 | 122.0 | 2.01 | 452.63 | 0.5 | -1.78 | -1518.18 | 50.96 | -0.06 | -142.86 | -400.0 | 5.34 | 5240.0 | 52.57 | 0.1 | 66.67 | -70.59 | 0.04 | 100.0 | 233.33 | 0.87 | 54.99 | -73.49 | 1.12 | 2.75 | 14.29 | 2.19 | 62.22 | 116.83 | 0.3 | -6.25 | -14.29 | 0.03 | 0.0 | 0.0 | 132.14 | 235.29 | 22.45 |
| 22Q2 (14) | 0.67 | -51.8 | 1575.0 | -0.57 | -62.86 | 69.02 | -0.11 | 0.0 | 90.6 | 0.14 | 300.0 | 450.0 | 0.1 | -90.38 | 105.56 | 0.06 | -64.71 | -70.0 | 0.02 | 150.0 | 200.0 | 0.56 | -69.27 | -73.68 | 1.09 | 60.29 | 15.96 | 1.35 | 221.43 | 31.07 | 0.32 | 10.34 | 33.33 | 0.03 | 0.0 | 50.0 | 39.41 | -79.02 | 1171.03 |
| 22Q1 (13) | 1.39 | 656.0 | -51.57 | -0.35 | 63.16 | -106.85 | -0.11 | -37.5 | 97.85 | -0.07 | -600.0 | -600.0 | 1.04 | 186.67 | -86.97 | 0.17 | -60.47 | -5.56 | -0.04 | -500.0 | -180.0 | 1.82 | -55.82 | -15.75 | 0.68 | -40.35 | 28.3 | 0.42 | -62.5 | -27.59 | 0.29 | 7.41 | 7.41 | 0.03 | 50.0 | 50.0 | 187.84 | 1159.41 | -43.06 |
| 21Q4 (12) | -0.25 | -116.67 | -131.25 | -0.95 | -147.5 | 3.06 | -0.08 | 97.8 | -300.0 | -0.01 | -150.0 | 85.71 | -1.2 | -134.29 | -566.67 | 0.43 | 26.47 | 115.0 | 0.01 | 133.33 | 0 | 4.11 | 25.99 | 106.37 | 1.14 | 16.33 | 7.55 | 1.12 | 10.89 | 143.48 | 0.27 | -22.86 | 0.0 | 0.02 | -33.33 | 100.0 | -17.73 | -116.43 | -116.4 |
| 21Q3 (11) | 1.5 | 3650.0 | -1.96 | 2.0 | 208.7 | 215.61 | -3.63 | -210.26 | -3933.33 | 0.02 | 150.0 | 0 | 3.5 | 294.44 | 1850.0 | 0.34 | 70.0 | 112.5 | -0.03 | -50.0 | -400.0 | 3.26 | 53.85 | 106.59 | 0.98 | 4.26 | -10.09 | 1.01 | -1.94 | 77.19 | 0.35 | 45.83 | 40.0 | 0.03 | 50.0 | 0.0 | 107.91 | 3380.22 | -40.05 |
| 21Q2 (10) | 0.04 | -98.61 | 113.79 | -1.84 | -136.01 | -93.68 | -1.17 | 77.15 | -200.86 | -0.04 | -300.0 | -200.0 | -1.8 | -122.56 | -45.16 | 0.2 | 11.11 | -80.58 | -0.02 | -140.0 | -166.67 | 2.12 | -1.61 | -81.04 | 0.94 | 77.36 | -31.88 | 1.03 | 77.59 | -23.7 | 0.24 | -11.11 | -4.0 | 0.02 | 0.0 | 0.0 | 3.10 | -99.06 | 117.32 |
| 21Q1 (9) | 2.87 | 258.75 | 107.97 | 5.11 | 621.43 | 1696.88 | -5.12 | -25500.0 | -5020.0 | -0.01 | 85.71 | -200.0 | 7.98 | 4533.33 | 652.83 | 0.18 | -10.0 | 63.64 | 0.05 | 0 | 350.0 | 2.16 | 8.22 | 26.21 | 0.53 | -50.0 | 96.3 | 0.58 | 26.09 | 152.17 | 0.27 | 0.0 | 8.0 | 0.02 | 100.0 | 0.0 | 329.89 | 205.14 | 19.52 |
| 20Q4 (8) | 0.8 | -47.71 | -57.45 | -0.98 | 43.35 | -308.33 | -0.02 | 77.78 | -104.88 | -0.07 | 0 | -216.67 | -0.18 | 10.0 | -110.98 | 0.2 | 25.0 | 33.33 | 0 | -100.0 | 100.0 | 1.99 | 26.12 | 22.84 | 1.06 | -2.75 | 76.67 | 0.46 | -19.3 | 64.29 | 0.27 | 8.0 | 3.85 | 0.01 | -66.67 | -66.67 | 108.11 | -39.94 | -67.22 |
| 20Q3 (7) | 1.53 | 627.59 | 91.25 | -1.73 | -82.11 | -155.63 | -0.09 | -107.76 | 97.31 | 0 | -100.0 | 0 | -0.2 | 83.87 | -105.12 | 0.16 | -84.47 | 77.78 | 0.01 | -66.67 | 150.0 | 1.58 | -85.88 | 81.46 | 1.09 | -21.01 | 37.97 | 0.57 | -57.78 | -55.81 | 0.25 | 0.0 | -19.35 | 0.03 | 50.0 | 0.0 | 180.00 | 1105.52 | 266.75 |
| 20Q2 (6) | -0.29 | -121.01 | -125.0 | -0.95 | -196.88 | -82.69 | 1.16 | 1260.0 | 156.04 | 0.04 | 300.0 | 500.0 | -1.24 | -216.98 | -293.75 | 1.03 | 836.36 | 1371.43 | 0.03 | 250.0 | 200.0 | 11.18 | 554.74 | 1329.89 | 1.38 | 411.11 | 137.93 | 1.35 | 486.96 | 27.36 | 0.25 | 0.0 | -10.71 | 0.02 | 0.0 | -33.33 | -17.90 | -106.49 | -121.14 |
| 20Q1 (5) | 1.38 | -26.6 | -6.12 | -0.32 | -33.33 | 87.64 | -0.1 | -124.39 | 80.0 | 0.01 | -83.33 | 0.0 | 1.06 | -35.37 | 194.64 | 0.11 | -26.67 | -66.67 | -0.02 | 0.0 | -128.57 | 1.71 | 5.33 | -60.87 | 0.27 | -55.0 | 28.57 | 0.23 | -17.86 | -14.81 | 0.25 | -3.85 | 0.0 | 0.02 | -33.33 | -33.33 | 276.00 | -16.32 | 3.27 |
| 19Q4 (4) | 1.88 | 135.0 | 0.0 | -0.24 | -107.72 | 0.0 | 0.41 | 112.28 | 0.0 | 0.06 | 0 | 0.0 | 1.64 | -58.06 | 0.0 | 0.15 | 66.67 | 0.0 | -0.02 | 0.0 | 0.0 | 1.62 | 86.31 | 0.0 | 0.6 | -24.05 | 0.0 | 0.28 | -78.29 | 0.0 | 0.26 | -16.13 | 0.0 | 0.03 | 0.0 | 0.0 | 329.82 | 572.02 | 0.0 |
| 19Q3 (3) | 0.8 | -31.03 | 0.0 | 3.11 | 698.08 | 0.0 | -3.34 | -61.35 | 0.0 | 0 | 100.0 | 0.0 | 3.91 | 510.94 | 0.0 | 0.09 | 28.57 | 0.0 | -0.02 | 33.33 | 0.0 | 0.87 | 11.29 | 0.0 | 0.79 | 36.21 | 0.0 | 1.29 | 21.7 | 0.0 | 0.31 | 10.71 | 0.0 | 0.03 | 0.0 | 0.0 | 49.08 | -42.04 | 0.0 |
| 19Q2 (2) | 1.16 | -21.09 | 0.0 | -0.52 | 79.92 | 0.0 | -2.07 | -314.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.64 | 157.14 | 0.0 | 0.07 | -78.79 | 0.0 | -0.03 | -142.86 | 0.0 | 0.78 | -82.08 | 0.0 | 0.58 | 176.19 | 0.0 | 1.06 | 292.59 | 0.0 | 0.28 | 12.0 | 0.0 | 0.03 | 0.0 | 0.0 | 84.67 | -68.32 | 0.0 |
| 19Q1 (1) | 1.47 | 0.0 | 0.0 | -2.59 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.12 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 267.27 | 0.0 | 0.0 |
