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) | 12.04 | 20.04 | -9.46 | 0 | 4.59 | -50.75 | 1.27 | 0 | 2.58 | 0 | 6.28 | -27.82 | -0.21 | 0 | 9.51 | -31.28 | 7.65 | 48.83 | 7.15 | 20.98 | 4.27 | 4.15 | 0.19 | -13.64 | 103.70 | 5.77 |
| 2022 (9) | 10.03 | 80.4 | -11.92 | 0 | 9.32 | -2.92 | -0.13 | 0 | -1.89 | 0 | 8.7 | -21.83 | -1.0 | 0 | 13.84 | -15.99 | 5.14 | -23.4 | 5.91 | 4.42 | 4.1 | 15.49 | 0.22 | 15.79 | 98.04 | 65.76 |
| 2021 (8) | 5.56 | 83.5 | -18.7 | 0 | 9.6 | 788.89 | -0.22 | 0 | -13.14 | 0 | 11.13 | 104.6 | -4.69 | 0 | 16.47 | 68.44 | 6.71 | 25.19 | 5.66 | 56.79 | 3.55 | 17.55 | 0.19 | -9.52 | 59.15 | 33.52 |
| 2020 (7) | 3.03 | -47.58 | -3.45 | 0 | 1.08 | 0 | 0.72 | 0 | -0.42 | 0 | 5.44 | 159.05 | -0.59 | 0 | 9.78 | 96.97 | 5.36 | 126.16 | 3.61 | 85.13 | 3.02 | 14.39 | 0.21 | 16.67 | 44.30 | -63.44 |
| 2019 (6) | 5.78 | 240.0 | -9.89 | 0 | -6.74 | 0 | -0.36 | 0 | -4.11 | 0 | 2.1 | -33.54 | -0.14 | 0 | 4.96 | -37.19 | 2.37 | 640.62 | 1.95 | -26.42 | 2.64 | 17.33 | 0.18 | 0.0 | 121.17 | 262.1 |
| 2018 (5) | 1.7 | -40.14 | -0.38 | 0 | 6.25 | 316.67 | -0.37 | 0 | 1.32 | 16.81 | 3.16 | 229.17 | -0.2 | 0 | 7.90 | 209.41 | 0.32 | -83.16 | 2.65 | 211.76 | 2.25 | -2.17 | 0.18 | 0 | 33.46 | -62.88 |
| 2017 (4) | 2.84 | -11.53 | -1.71 | 0 | 1.5 | 0 | 0.87 | 0 | 1.13 | -75.8 | 0.96 | 146.15 | -0.87 | 0 | 2.55 | 103.05 | 1.9 | 578.57 | 0.85 | 44.07 | 2.3 | -4.17 | 0 | 0 | 90.16 | -16.02 |
| 2016 (3) | 3.21 | -23.75 | 1.46 | 0 | -3.04 | 0 | -0.21 | 0 | 4.67 | 14.74 | 0.39 | -80.88 | -0.13 | 0 | 1.26 | -79.03 | 0.28 | 0 | 0.59 | -40.4 | 2.4 | -5.51 | 0 | 0 | 107.36 | -9.98 |
| 2015 (2) | 4.21 | 0 | -0.14 | 0 | -2.02 | 0 | 0.53 | 307.69 | 4.07 | 0 | 2.04 | -56.69 | -0.09 | 0 | 6.00 | -57.12 | -0.91 | 0 | 0.99 | -4.81 | 2.54 | 22.12 | 0 | 0 | 119.26 | 0 |
| 2014 (1) | -0.68 | 0 | -3.03 | 0 | 5.49 | -11.59 | 0.13 | -86.32 | -3.71 | 0 | 4.71 | 119.07 | -0.16 | 0 | 13.99 | 82.5 | -0.28 | 0 | 1.04 | 112.24 | 2.08 | 14.29 | 0 | 0 | -21.79 | 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) | 3.28 | -2.96 | -29.61 | -0.34 | 88.24 | 94.16 | -4.86 | -2457.89 | -130.33 | 1.33 | 0 | 87.32 | 2.94 | 500.0 | 353.45 | 1.72 | 8.86 | -7.53 | 0.06 | 121.43 | 109.84 | 9.72 | 10.34 | -21.17 | 2.72 | 18.78 | 177.55 | 1.19 | -59.52 | 12000.0 | 1.08 | 0.0 | 5.88 | 0.05 | 0.0 | -16.67 | 141.38 | 70.24 | -67.54 |
| 23Q3 (19) | 3.38 | 7.99 | 41.42 | -2.89 | 59.52 | -1056.0 | -0.19 | -102.41 | -105.05 | 0 | 100.0 | 100.0 | 0.49 | 112.22 | -77.1 | 1.58 | 11.27 | 8.97 | -0.28 | -2900.0 | 28.21 | 8.81 | -1.21 | -1.67 | 2.29 | 45.86 | 92.44 | 2.94 | 32.43 | 26.18 | 1.08 | 1.89 | 13.68 | 0.05 | 0.0 | 0.0 | 83.05 | -11.65 | 15.71 |
| 23Q2 (18) | 3.13 | 39.11 | 22.27 | -7.14 | -884.62 | -182.21 | 7.87 | 347.16 | 110.43 | -0.04 | -300.0 | 92.0 | -4.01 | -226.9 | -13466.67 | 1.42 | -8.97 | -51.7 | 0.01 | 0 | 0.0 | 8.92 | -17.09 | -50.97 | 1.57 | 46.73 | -11.8 | 2.22 | 177.5 | 3.26 | 1.06 | 0.95 | -0.93 | 0.05 | 0.0 | 0.0 | 93.99 | -20.63 | 20.06 |
| 23Q1 (17) | 2.25 | -51.72 | 448.78 | 0.91 | 115.64 | 127.41 | 1.76 | 183.41 | -55.22 | -0.01 | -101.41 | 90.0 | 3.16 | 372.41 | 208.59 | 1.56 | -16.13 | -36.33 | 0 | 100.0 | 100.0 | 10.76 | -12.77 | -32.11 | 1.07 | 9.18 | -10.08 | 0.8 | 8100.0 | -44.06 | 1.05 | 2.94 | 0.0 | 0.05 | -16.67 | 0.0 | 118.42 | -72.81 | 630.74 |
| 22Q4 (16) | 4.66 | 94.98 | 116.74 | -5.82 | -2228.0 | -547.69 | -2.11 | -156.12 | -4.46 | 0.71 | 384.0 | -4.05 | -1.16 | -154.21 | -133.62 | 1.86 | 28.28 | -34.04 | -0.61 | -56.41 | -1933.33 | 12.33 | 37.63 | -28.23 | 0.98 | -17.65 | -31.47 | -0.01 | -100.43 | -100.72 | 1.02 | 7.37 | 6.25 | 0.06 | 20.0 | 20.0 | 435.51 | 506.8 | 386.16 |
| 22Q3 (15) | 2.39 | -6.64 | 34.27 | -0.25 | 90.12 | 92.75 | 3.76 | 0.53 | 17.87 | -0.25 | 50.0 | -377.78 | 2.14 | 7033.33 | 228.14 | 1.45 | -50.68 | -41.53 | -0.39 | -4000.0 | 30.36 | 8.96 | -50.74 | -36.51 | 1.19 | -33.15 | -37.04 | 2.33 | 8.37 | 45.62 | 0.95 | -11.21 | 4.4 | 0.05 | 0.0 | 25.0 | 71.77 | -8.32 | 2.82 |
| 22Q2 (14) | 2.56 | 524.39 | 2744.44 | -2.53 | 23.8 | 81.79 | 3.74 | -4.83 | -48.98 | -0.5 | -400.0 | 40.48 | 0.03 | 101.03 | 100.22 | 2.94 | 20.0 | 0.0 | 0.01 | 200.0 | 100.24 | 18.19 | 14.8 | 8.42 | 1.78 | 49.58 | -9.64 | 2.15 | 50.35 | 55.8 | 1.07 | 1.9 | 25.88 | 0.05 | 0.0 | 0.0 | 78.29 | 383.09 | 1883.28 |
| 22Q1 (13) | 0.41 | -80.93 | -73.38 | -3.32 | -355.38 | -24.81 | 3.93 | 294.55 | 257.27 | -0.1 | -113.51 | 52.38 | -2.91 | -184.35 | -159.82 | 2.45 | -13.12 | -14.93 | -0.01 | 66.67 | 0 | 15.85 | -7.78 | -11.57 | 1.19 | -16.78 | -15.6 | 1.43 | 2.88 | 10.85 | 1.05 | 9.38 | 28.05 | 0.05 | 0.0 | 0.0 | 16.21 | -81.91 | -77.27 |
| 21Q4 (12) | 2.15 | 20.79 | 33.54 | 1.3 | 137.68 | 164.04 | -2.02 | -163.32 | -573.33 | 0.74 | 722.22 | 270.0 | 3.45 | 306.59 | 921.43 | 2.82 | 13.71 | 77.36 | -0.03 | 94.64 | 95.83 | 17.18 | 21.75 | 71.85 | 1.43 | -24.34 | -5.92 | 1.39 | -13.12 | 67.47 | 0.96 | 5.49 | 21.52 | 0.05 | 25.0 | -16.67 | 89.58 | 28.34 | -6.52 |
| 21Q3 (11) | 1.78 | 1877.78 | 641.67 | -3.45 | 75.16 | -2200.0 | 3.19 | -56.48 | 1239.29 | 0.09 | 110.71 | -88.31 | -1.67 | 87.9 | -1955.56 | 2.48 | -15.65 | 58.97 | -0.56 | 86.34 | -500.0 | 14.11 | -15.89 | 51.46 | 1.89 | -4.06 | -16.74 | 1.6 | 15.94 | 6.67 | 0.91 | 7.06 | 19.74 | 0.04 | -20.0 | -33.33 | 69.80 | 1668.37 | 574.77 |
| 21Q2 (10) | 0.09 | -94.16 | -92.37 | -13.89 | -422.18 | -2056.34 | 7.33 | 566.36 | 1004.94 | -0.84 | -300.0 | -213.51 | -13.8 | -1132.14 | -830.16 | 2.94 | 2.08 | 108.51 | -4.1 | 0 | -40900.0 | 16.78 | -6.37 | 49.72 | 1.97 | 39.72 | 58.87 | 1.38 | 6.98 | 68.29 | 0.85 | 3.66 | 26.87 | 0.05 | 0.0 | 0.0 | 3.95 | -94.46 | -94.85 |
| 21Q1 (9) | 1.54 | -4.35 | 15300.0 | -2.66 | -31.03 | -97.04 | 1.1 | 466.67 | -55.28 | -0.21 | -205.0 | 78.12 | -1.12 | -166.67 | 16.42 | 2.88 | 81.13 | 234.88 | 0 | 100.0 | 0 | 17.92 | 79.22 | 85.26 | 1.41 | -7.24 | 370.0 | 1.29 | 55.42 | 168.75 | 0.82 | 3.8 | 22.39 | 0.05 | -16.67 | 0.0 | 71.30 | -25.6 | 8455.56 |
| 20Q4 (8) | 1.61 | 570.83 | 19.26 | -2.03 | -1253.33 | -262.5 | -0.3 | -7.14 | 70.0 | 0.2 | -74.03 | 185.71 | -0.42 | -566.67 | -153.16 | 1.59 | 1.92 | 622.73 | -0.72 | -614.29 | -800.0 | 10.00 | 7.31 | 416.82 | 1.52 | -33.04 | 72.73 | 0.83 | -44.67 | 107.5 | 0.79 | 3.95 | 14.49 | 0.06 | 0.0 | 20.0 | 95.83 | 826.39 | -19.07 |
| 20Q3 (7) | 0.24 | -79.66 | -85.54 | -0.15 | -121.13 | 93.72 | -0.28 | 65.43 | 80.56 | 0.77 | 4.05 | 0 | 0.09 | -95.24 | 112.33 | 1.56 | 10.64 | 183.64 | 0.14 | 1500.0 | 450.0 | 9.32 | -16.86 | 104.17 | 2.27 | 83.06 | 86.07 | 1.5 | 82.93 | 17.19 | 0.76 | 13.43 | 11.76 | 0.06 | 20.0 | -14.29 | 10.34 | -86.5 | -87.35 |
| 20Q2 (6) | 1.18 | 11700.0 | -58.16 | 0.71 | 152.59 | 110.36 | -0.81 | -132.93 | 80.0 | 0.74 | 177.08 | 3800.0 | 1.89 | 241.04 | 146.9 | 1.41 | 63.95 | 116.92 | -0.01 | 0 | -109.09 | 11.21 | 15.86 | 76.57 | 1.24 | 313.33 | 244.44 | 0.82 | 70.83 | 90.7 | 0.67 | 0.0 | 3.08 | 0.05 | 0.0 | -28.57 | 76.62 | 9094.81 | -68.75 |
| 20Q1 (5) | 0.01 | -99.26 | 120.0 | -1.35 | -141.07 | -1250.0 | 2.46 | 346.0 | 1125.0 | -0.96 | -1471.43 | -128.57 | -1.34 | -269.62 | -793.33 | 0.86 | 290.91 | 28.36 | 0 | 100.0 | 100.0 | 9.67 | 399.96 | 24.75 | 0.3 | -65.91 | 475.0 | 0.48 | 20.0 | 400.0 | 0.67 | -2.9 | 8.06 | 0.05 | 0.0 | 0 | 0.83 | -99.3 | 107.67 |
| 19Q4 (4) | 1.35 | -18.67 | 0.0 | -0.56 | 76.57 | 0.0 | -1.0 | 30.56 | 0.0 | 0.07 | 0 | 0.0 | 0.79 | 208.22 | 0.0 | 0.22 | -60.0 | 0.0 | -0.08 | -100.0 | 0.0 | 1.93 | -57.61 | 0.0 | 0.88 | -27.87 | 0.0 | 0.4 | -68.75 | 0.0 | 0.69 | 1.47 | 0.0 | 0.05 | -28.57 | 0.0 | 118.42 | 44.82 | 0.0 |
| 19Q3 (3) | 1.66 | -41.13 | 0.0 | -2.39 | 65.11 | 0.0 | -1.44 | 64.44 | 0.0 | 0 | 100.0 | 0.0 | -0.73 | 81.89 | 0.0 | 0.55 | -15.38 | 0.0 | -0.04 | -136.36 | 0.0 | 4.56 | -28.09 | 0.0 | 1.22 | 238.89 | 0.0 | 1.28 | 197.67 | 0.0 | 0.68 | 4.62 | 0.0 | 0.07 | 0.0 | 0.0 | 81.77 | -66.65 | 0.0 |
| 19Q2 (2) | 2.82 | 5740.0 | 0.0 | -6.85 | -6750.0 | 0.0 | -4.05 | -1587.5 | 0.0 | -0.02 | 95.24 | 0.0 | -4.03 | -2586.67 | 0.0 | 0.65 | -2.99 | 0.0 | 0.11 | 178.57 | 0.0 | 6.35 | -18.14 | 0.0 | 0.36 | 550.0 | 0.0 | 0.43 | 368.75 | 0.0 | 0.65 | 4.84 | 0.0 | 0.07 | 0 | 0.0 | 245.22 | 2356.0 | 0.0 |
| 19Q1 (1) | -0.05 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 7.75 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -10.87 | 0.0 | 0.0 |
