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) | 7.89 | 160.4 | -3.6 | 0 | -3.1 | 0 | -0.16 | 0 | 4.29 | 169.81 | 0.23 | -37.84 | 0 | 0 | 0.68 | -45.1 | 4.71 | 56.48 | 4.13 | 24.4 | 0.6 | 0.0 | 0.02 | 0.0 | 166.11 | 115.99 |
| 2022 (9) | 3.03 | -3.5 | -1.44 | 0 | -3.42 | 0 | 0.19 | 0 | 1.59 | -64.59 | 0.37 | 5.71 | 0 | 0 | 1.23 | 37.66 | 3.01 | -23.6 | 3.32 | 10.3 | 0.6 | 7.14 | 0.02 | 0.0 | 76.90 | -12.08 |
| 2021 (8) | 3.14 | 204.85 | 1.35 | 0 | -2.79 | 0 | -0.08 | 0 | 4.49 | 1220.59 | 0.35 | 20.69 | 0 | 0 | 0.89 | 8.21 | 3.94 | 1.55 | 3.01 | 0.67 | 0.56 | 19.15 | 0.02 | 0.0 | 87.47 | 195.51 |
| 2020 (7) | 1.03 | -35.62 | -0.69 | 0 | -2.25 | 0 | -0.16 | 0 | 0.34 | -20.93 | 0.29 | -46.3 | 0 | 0 | 0.83 | -50.53 | 3.88 | 40.07 | 2.99 | 24.58 | 0.47 | -7.84 | 0.02 | -33.33 | 29.60 | -45.61 |
| 2019 (6) | 1.6 | -1.23 | -1.17 | 0 | -2.43 | 0 | -0.12 | 0 | 0.43 | -89.69 | 0.54 | 134.78 | 0 | 0 | 1.67 | 136.67 | 2.77 | 53.04 | 2.4 | -8.75 | 0.51 | -8.93 | 0.03 | 200.0 | 54.42 | 7.5 |
| 2018 (5) | 1.62 | 84.09 | 2.55 | 0 | -1.87 | 0 | 1.29 | 0 | 4.17 | 1245.16 | 0.23 | -28.12 | 0 | 0 | 0.71 | -32.78 | 1.81 | -9.95 | 2.63 | 28.29 | 0.56 | -22.22 | 0.01 | 0.0 | 50.62 | 59.93 |
| 2017 (4) | 0.88 | -67.53 | -0.57 | 0 | -2.74 | 0 | -0.59 | 0 | 0.31 | -72.07 | 0.32 | -84.24 | 0 | 0 | 1.05 | -82.01 | 2.01 | -36.79 | 2.05 | -32.12 | 0.72 | -20.88 | 0.01 | 0.0 | 31.65 | -53.98 |
| 2016 (3) | 2.71 | -31.57 | -1.6 | 0 | -1.75 | 0 | -0.31 | 0 | 1.11 | -64.87 | 2.03 | 207.58 | 0 | 0 | 5.83 | 177.09 | 3.18 | 78.65 | 3.02 | 51.0 | 0.91 | -16.51 | 0.01 | -50.0 | 68.78 | -45.98 |
| 2015 (2) | 3.96 | 0.51 | -0.8 | 0 | -1.84 | 0 | 0.22 | 15.79 | 3.16 | 23.92 | 0.66 | 8.2 | 0 | 0 | 2.10 | 23.07 | 1.78 | 17.11 | 2.0 | 29.03 | 1.09 | -17.42 | 0.02 | 0.0 | 127.33 | -6.6 |
| 2014 (1) | 3.94 | 24.29 | -1.39 | 0 | -1.91 | 0 | 0.19 | -67.24 | 2.55 | 31.44 | 0.61 | -28.24 | 0 | 0 | 1.71 | -26.71 | 1.52 | 47.57 | 1.55 | 50.49 | 1.32 | -4.35 | 0.02 | -60.0 | 136.33 | 5.8 |
| 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) | 3.2 | 39.13 | 229.9 | -1.75 | -218.24 | -646.88 | -0.04 | 98.53 | 0.0 | -0.01 | -125.0 | -120.0 | 1.45 | -61.64 | 12.4 | 0.08 | 60.0 | 100.0 | 0 | 0 | 0 | 0.82 | 56.71 | 72.63 | 1.43 | -2.05 | 12.6 | 1.03 | -23.7 | 21.18 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 268.91 | 76.54 | 180.0 |
| 23Q3 (19) | 2.3 | 170.59 | 64.29 | 1.48 | 209.63 | -1.99 | -2.72 | -6700.0 | 17.82 | 0.04 | 0 | -75.0 | 3.78 | 856.0 | 29.9 | 0.05 | -28.57 | -54.55 | 0 | 0 | 0 | 0.53 | -39.83 | -64.0 | 1.46 | 37.74 | 100.0 | 1.35 | 20.54 | 37.76 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 152.32 | 129.37 | 24.03 |
| 23Q2 (18) | 0.85 | -44.44 | 2933.33 | -1.35 | 31.82 | -17.39 | -0.04 | 86.21 | 0.0 | 0 | 100.0 | -100.0 | -0.5 | -11.11 | 57.63 | 0.07 | 133.33 | 16.67 | 0 | 0 | 0 | 0.87 | 97.84 | 2.27 | 1.06 | 39.47 | 82.76 | 1.12 | 77.78 | 62.32 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 66.41 | -65.71 | 1981.51 |
| 23Q1 (17) | 1.53 | 57.73 | 118.57 | -1.98 | -718.75 | 6.16 | -0.29 | -625.0 | -866.67 | -0.18 | -460.0 | -200.0 | -0.45 | -134.88 | 68.09 | 0.03 | -25.0 | -82.35 | 0 | 0 | 0 | 0.44 | -7.46 | -81.55 | 0.76 | -40.16 | 72.73 | 0.63 | -25.88 | -21.25 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 193.67 | 101.66 | 162.84 |
| 22Q4 (16) | 0.97 | -30.71 | -67.01 | 0.32 | -78.81 | 132.65 | -0.04 | 98.79 | -33.33 | 0.05 | -68.75 | -54.55 | 1.29 | -55.67 | -34.18 | 0.04 | -63.64 | 33.33 | 0 | 0 | 0 | 0.48 | -67.32 | 45.57 | 1.27 | 73.97 | 64.94 | 0.85 | -13.27 | 49.12 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 96.04 | -21.8 | -76.48 |
| 22Q3 (15) | 1.4 | 4766.67 | 11.11 | 1.51 | 231.3 | -38.87 | -3.31 | -8175.0 | -22.14 | 0.16 | 300.0 | -30.43 | 2.91 | 346.61 | -21.98 | 0.11 | 83.33 | 22.22 | 0 | 0 | 0 | 1.46 | 70.93 | 72.8 | 0.73 | 25.86 | -47.1 | 0.98 | 42.03 | -12.5 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 122.81 | 3579.53 | 23.78 |
| 22Q2 (14) | -0.03 | -104.29 | 93.33 | -1.15 | 45.5 | -241.98 | -0.04 | -33.33 | -100.0 | 0.04 | 166.67 | 157.14 | -1.18 | 16.31 | -427.78 | 0.06 | -64.71 | -25.0 | 0 | 0 | 0 | 0.85 | -64.3 | -3.56 | 0.58 | 31.82 | -29.27 | 0.69 | -13.75 | 30.19 | 0.15 | 0.0 | 7.14 | 0.01 | 0 | 0 | -3.53 | -104.79 | 94.75 |
| 22Q1 (13) | 0.7 | -76.19 | 212.9 | -2.11 | -115.31 | -122.11 | -0.03 | 0.0 | -50.0 | -0.06 | -154.55 | 83.33 | -1.41 | -171.94 | 10.19 | 0.17 | 466.67 | 21.43 | 0 | 0 | 0 | 2.39 | 630.05 | 76.08 | 0.44 | -42.86 | -55.1 | 0.8 | 40.35 | 1.27 | 0.15 | 0.0 | 15.38 | 0 | 0 | -100.0 | 73.68 | -81.95 | 210.53 |
| 21Q4 (12) | 2.94 | 133.33 | 615.79 | -0.98 | -139.68 | 29.5 | -0.03 | 98.89 | -200.0 | 0.11 | -52.17 | 257.14 | 1.96 | -47.45 | 200.0 | 0.03 | -66.67 | -70.0 | 0 | 0 | 0 | 0.33 | -61.21 | -64.92 | 0.77 | -44.2 | -43.38 | 0.57 | -49.11 | -34.48 | 0.15 | 0.0 | 25.0 | 0 | 0 | -100.0 | 408.33 | 311.57 | 816.37 |
| 21Q3 (11) | 1.26 | 380.0 | 29.9 | 2.47 | 204.94 | 62.5 | -2.71 | -13450.0 | -21.52 | 0.23 | 428.57 | 309.09 | 3.73 | 936.11 | 49.8 | 0.09 | 12.5 | -18.18 | 0 | 0 | 0 | 0.84 | -4.6 | -14.04 | 1.38 | 68.29 | -20.69 | 1.12 | 111.32 | -11.81 | 0.15 | 7.14 | 25.0 | 0 | 0 | -100.0 | 99.21 | 247.72 | 43.19 |
| 21Q2 (10) | -0.45 | 27.42 | -509.09 | 0.81 | 185.26 | 2800.0 | -0.02 | 0.0 | 0 | -0.07 | 80.56 | -275.0 | 0.36 | 122.93 | 350.0 | 0.08 | -42.86 | 100.0 | 0 | 0 | 0 | 0.88 | -34.83 | 69.47 | 0.82 | -16.33 | 13.89 | 0.53 | -32.91 | -23.19 | 0.14 | 7.69 | 27.27 | 0 | -100.0 | -100.0 | -67.16 | -0.75 | -594.57 |
| 21Q1 (9) | -0.62 | -8.77 | -221.57 | -0.95 | 31.65 | -265.38 | -0.02 | -100.0 | -100.0 | -0.36 | -414.29 | -1700.0 | -1.57 | 19.9 | -728.0 | 0.14 | 40.0 | 250.0 | 0 | 0 | 0 | 1.36 | 45.43 | 88.41 | 0.98 | -27.94 | 1533.33 | 0.79 | -9.2 | 364.71 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | 0.0 | -66.67 | -16.96 | -139.22 |
| 20Q4 (8) | -0.57 | -158.76 | -9.62 | -1.39 | -191.45 | -1885.71 | -0.01 | 99.55 | 0 | -0.07 | 36.36 | -600.0 | -1.96 | -178.71 | -232.2 | 0.1 | -9.09 | 42.86 | 0 | 0 | 0 | 0.93 | -4.93 | -7.43 | 1.36 | -21.84 | 147.27 | 0.87 | -31.5 | 222.22 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -57.00 | -182.27 | 56.15 |
| 20Q3 (7) | 0.97 | 781.82 | 218.29 | 1.52 | 5166.67 | 1588.89 | -2.23 | 0 | 8.23 | -0.11 | -375.0 | -1200.0 | 2.49 | 3012.5 | 441.1 | 0.11 | 175.0 | 120.0 | 0 | 0 | 0 | 0.98 | 88.08 | 67.36 | 1.74 | 141.67 | 117.5 | 1.27 | 84.06 | 60.76 | 0.12 | 9.09 | -7.69 | 0.01 | 0.0 | 0.0 | 69.29 | 410.19 | 178.58 |
| 20Q2 (6) | 0.11 | -78.43 | -91.06 | -0.03 | 88.46 | -112.5 | 0 | 100.0 | 0 | 0.04 | 300.0 | 233.33 | 0.08 | -68.0 | -94.56 | 0.04 | 0.0 | -86.67 | 0 | 0 | 0 | 0.52 | -27.55 | -84.72 | 0.72 | 1100.0 | -16.28 | 0.69 | 305.88 | -18.82 | 0.11 | -8.33 | -15.38 | 0.01 | 0.0 | 0.0 | 13.58 | -92.01 | -89.07 |
| 20Q1 (5) | 0.51 | 198.08 | -70.35 | -0.26 | -271.43 | -300.0 | -0.01 | 0 | 0 | -0.02 | -100.0 | 77.78 | 0.25 | 142.37 | -86.49 | 0.04 | -42.86 | -66.67 | 0 | 0 | 0 | 0.72 | -28.55 | -51.29 | 0.06 | -89.09 | -89.47 | 0.17 | -37.04 | -65.31 | 0.12 | 0.0 | -7.69 | 0.01 | 0.0 | 0.0 | 170.00 | 230.77 | -37.73 |
| 19Q4 (4) | -0.52 | 36.59 | 0.0 | -0.07 | -177.78 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.59 | 19.18 | 0.0 | 0.07 | 40.0 | 0.0 | 0 | 0 | 0.0 | 1.01 | 71.87 | 0.0 | 0.55 | -31.25 | 0.0 | 0.27 | -65.82 | 0.0 | 0.12 | -7.69 | 0.0 | 0.01 | 0.0 | 0.0 | -130.00 | -47.44 | 0.0 |
| 19Q3 (3) | -0.82 | -166.67 | 0.0 | 0.09 | -62.5 | 0.0 | -2.43 | 0 | 0.0 | 0.01 | 133.33 | 0.0 | -0.73 | -149.66 | 0.0 | 0.05 | -83.33 | 0.0 | 0 | 0 | 0.0 | 0.59 | -82.82 | 0.0 | 0.8 | -6.98 | 0.0 | 0.79 | -7.06 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -88.17 | -170.97 | 0.0 |
| 19Q2 (2) | 1.23 | -28.49 | 0.0 | 0.24 | 84.62 | 0.0 | 0 | 0 | 0.0 | -0.03 | 66.67 | 0.0 | 1.47 | -20.54 | 0.0 | 0.3 | 150.0 | 0.0 | 0 | 0 | 0.0 | 3.42 | 130.92 | 0.0 | 0.86 | 50.88 | 0.0 | 0.85 | 73.47 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 124.24 | -54.49 | 0.0 |
| 19Q1 (1) | 1.72 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 273.02 | 0.0 | 0.0 |
