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) | 8.9 | -27.47 | -4.17 | 0 | -7.96 | 0 | -0.01 | 0 | 4.73 | -37.84 | 2.96 | -2.31 | 0 | 0 | 1.83 | -11.86 | 8.06 | -6.5 | 6.66 | -4.86 | 6.87 | 14.31 | 0.14 | 133.33 | 65.11 | -30.65 |
| 2022 (9) | 12.27 | 13.82 | -4.66 | 0 | 3.89 | 0 | 0.03 | 0 | 7.61 | -6.05 | 3.03 | 22.18 | 0 | 0 | 2.08 | -5.37 | 8.62 | 75.2 | 7.0 | 71.99 | 6.01 | 21.41 | 0.06 | 50.0 | 93.88 | -21.1 |
| 2021 (8) | 10.78 | 48.08 | -2.68 | 0 | -3.37 | 0 | -0.06 | 0 | 8.1 | 70.53 | 2.48 | 0.4 | 0 | 0 | 2.20 | -23.09 | 4.92 | 118.67 | 4.07 | 109.79 | 4.95 | 17.86 | 0.04 | -42.86 | 118.98 | 1.5 |
| 2020 (7) | 7.28 | 223.56 | -2.53 | 0 | 0.53 | 0 | 0.09 | 125.0 | 4.75 | 0 | 2.47 | -1.98 | 0 | 0 | 2.86 | -25.11 | 2.25 | 58.45 | 1.94 | 42.65 | 4.2 | 30.84 | 0.07 | -22.22 | 117.23 | 142.8 |
| 2019 (6) | 2.25 | 71.76 | -2.91 | 0 | -2.59 | 0 | 0.04 | 0 | -0.66 | 0 | 2.52 | 42.37 | 0 | 0 | 3.82 | 5.69 | 1.42 | 13.6 | 1.36 | 28.3 | 3.21 | 417.74 | 0.09 | 50.0 | 48.28 | -35.87 |
| 2018 (5) | 1.31 | -16.56 | -1.57 | 0 | 3.84 | 884.62 | -0.1 | 0 | -0.26 | 0 | 1.77 | 52.59 | 0 | 0 | 3.61 | 12.83 | 1.25 | 15.74 | 1.06 | 3.92 | 0.62 | 34.78 | 0.06 | 200.0 | 75.29 | -28.07 |
| 2017 (4) | 1.57 | 21.71 | -1.16 | 0 | 0.39 | -61.39 | -0.02 | 0 | 0.41 | 0 | 1.16 | 26.09 | 0 | 0 | 3.20 | -2.51 | 1.08 | 6.93 | 1.02 | 9.68 | 0.46 | 31.43 | 0.02 | 100.0 | 104.67 | 4.67 |
| 2016 (3) | 1.29 | 0 | -1.66 | 0 | 1.01 | 0 | 0.03 | 200.0 | -0.37 | 0 | 0.92 | 1.1 | 0 | 0 | 3.28 | -22.07 | 1.01 | 27.85 | 0.93 | 20.78 | 0.35 | 29.63 | 0.01 | 0.0 | 100.00 | 0 |
| 2015 (2) | -0.03 | 0 | 0.32 | 0 | -0.21 | 0 | 0.01 | -80.0 | 0.29 | 0 | 0.91 | 56.9 | 0 | 0 | 4.21 | 20.72 | 0.79 | -3.66 | 0.77 | -19.79 | 0.27 | 28.57 | 0.01 | 0 | -2.86 | 0 |
| 2014 (1) | 0.95 | 131.71 | -1.77 | 0 | 1.04 | 246.67 | 0.05 | 0 | -0.82 | 0 | 0.58 | 114.81 | 0 | 0 | 3.49 | 42.31 | 0.82 | 57.69 | 0.96 | 41.18 | 0.21 | 90.91 | 0 | 0 | 81.20 | 58.43 |
| 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) | 2.83 | -49.28 | -22.04 | -0.95 | -11.76 | 4.04 | -0.58 | 88.99 | 86.67 | -0.1 | 16.67 | 82.46 | 1.88 | -60.25 | -28.79 | 0.86 | 36.51 | -7.53 | 0 | 0 | 0 | 2.05 | 31.73 | -16.53 | 2.17 | 10.71 | 1.4 | 1.79 | 9.82 | 6.55 | 1.81 | 4.02 | 12.42 | 0.05 | 25.0 | 150.0 | 77.53 | -52.62 | -29.3 |
| 23Q3 (19) | 5.58 | 19.49 | 2690.0 | -0.85 | 15.84 | -6.25 | -5.27 | -374.77 | -153.67 | -0.12 | -700.0 | 76.47 | 4.73 | 29.23 | 888.33 | 0.63 | -16.0 | -14.86 | 0 | 0 | 0 | 1.55 | -15.59 | -24.1 | 1.96 | -4.39 | -5.77 | 1.63 | -2.4 | -3.55 | 1.74 | 2.96 | 12.99 | 0.04 | 33.33 | 100.0 | 163.64 | 18.79 | 2559.09 |
| 23Q2 (18) | 4.67 | 211.99 | -45.95 | -1.01 | 25.19 | 47.12 | -1.11 | -11.0 | -24.72 | 0.02 | -89.47 | -97.96 | 3.66 | 166.3 | -45.62 | 0.75 | 4.17 | 63.04 | 0 | 0 | 0 | 1.84 | -2.48 | 58.68 | 2.05 | 9.63 | -31.67 | 1.67 | 6.37 | -31.56 | 1.69 | 3.68 | 14.97 | 0.03 | 0.0 | 200.0 | 137.76 | 206.7 | -37.5 |
| 23Q1 (17) | -4.17 | -214.88 | -1885.71 | -1.35 | -36.36 | -42.11 | -1.0 | 77.01 | -42.86 | 0.19 | 133.33 | 46.15 | -5.52 | -309.09 | -375.86 | 0.72 | -22.58 | -19.1 | 0 | 0 | 0 | 1.89 | -23.03 | -32.25 | 1.87 | -12.62 | 34.53 | 1.57 | -6.55 | 33.05 | 1.63 | 1.24 | 16.43 | 0.03 | 50.0 | 200.0 | -129.10 | -217.72 | -1492.26 |
| 22Q4 (16) | 3.63 | 1715.0 | 28.72 | -0.99 | -23.75 | -153.85 | -4.35 | -144.3 | -911.63 | -0.57 | -11.76 | -5600.0 | 2.64 | 540.0 | 8.64 | 0.93 | 25.68 | 190.62 | 0 | 0 | 0 | 2.45 | 19.78 | 134.06 | 2.14 | 2.88 | 49.65 | 1.68 | -0.59 | 50.0 | 1.61 | 4.55 | 21.97 | 0.02 | 0.0 | 100.0 | 109.67 | 1682.1 | -4.72 |
| 22Q3 (15) | 0.2 | -97.69 | -93.65 | -0.8 | 58.12 | 24.53 | 9.82 | 1203.37 | 806.47 | -0.51 | -152.04 | -264.29 | -0.6 | -108.92 | -128.71 | 0.74 | 60.87 | -22.92 | 0 | 0 | 0 | 2.05 | 76.49 | -37.91 | 2.08 | -30.67 | 61.24 | 1.69 | -30.74 | 60.95 | 1.54 | 4.76 | 21.26 | 0.02 | 100.0 | 100.0 | 6.15 | -97.21 | -95.45 |
| 22Q2 (14) | 8.64 | 4214.29 | 123.26 | -1.91 | -101.05 | -267.31 | -0.89 | -27.14 | -9.88 | 0.98 | 653.85 | 1733.33 | 6.73 | 680.17 | 100.9 | 0.46 | -48.31 | -6.12 | 0 | 0 | 0 | 1.16 | -58.36 | -32.9 | 3.0 | 115.83 | 111.27 | 2.44 | 106.78 | 106.78 | 1.47 | 5.0 | 21.49 | 0.01 | 0.0 | 0.0 | 220.41 | 2818.37 | 36.69 |
| 22Q1 (13) | -0.21 | -107.45 | -122.58 | -0.95 | -143.59 | -31.94 | -0.7 | -62.79 | 4.11 | 0.13 | 1400.0 | -7.14 | -1.16 | -147.74 | -652.38 | 0.89 | 178.12 | 23.61 | 0 | 0 | 0 | 2.79 | 165.93 | -3.94 | 1.39 | -2.8 | 78.21 | 1.18 | 5.36 | 63.89 | 1.4 | 6.06 | 20.69 | 0.01 | 0.0 | 0.0 | -8.11 | -107.04 | -116.48 |
| 21Q4 (12) | 2.82 | -10.48 | -4.73 | -0.39 | 63.21 | 18.75 | -0.43 | 69.06 | 41.1 | -0.01 | 92.86 | 98.15 | 2.43 | 16.27 | -2.02 | 0.32 | -66.67 | -38.46 | 0 | 0 | 0 | 1.05 | -68.23 | -51.84 | 1.43 | 10.85 | 101.41 | 1.12 | 6.67 | 89.83 | 1.32 | 3.94 | 15.79 | 0.01 | 0.0 | 0.0 | 115.10 | -14.86 | -32.34 |
| 21Q3 (11) | 3.15 | -18.6 | 18.42 | -1.06 | -103.85 | -116.33 | -1.39 | -71.6 | -23.01 | -0.14 | -133.33 | -173.68 | 2.09 | -37.61 | -3.69 | 0.96 | 95.92 | 113.33 | 0 | 0 | 0 | 3.30 | 90.74 | 64.75 | 1.29 | -9.15 | 143.4 | 1.05 | -11.02 | 133.33 | 1.27 | 4.96 | 16.51 | 0.01 | 0.0 | 0.0 | 135.19 | -16.16 | -21.22 |
| 21Q2 (10) | 3.87 | 316.13 | 377.78 | -0.52 | 27.78 | 27.78 | -0.81 | -10.96 | -22.73 | -0.06 | -142.86 | -137.5 | 3.35 | 1495.24 | 3622.22 | 0.49 | -31.94 | -28.99 | 0 | 0 | 0 | 1.73 | -40.4 | -50.18 | 1.42 | 82.05 | 195.83 | 1.18 | 63.89 | 168.18 | 1.21 | 4.31 | 19.8 | 0.01 | 0.0 | -50.0 | 161.25 | 227.7 | 192.64 |
| 21Q1 (9) | 0.93 | -68.58 | 9.41 | -0.72 | -50.0 | 15.29 | -0.73 | 0.0 | -123.93 | 0.14 | 125.93 | -51.72 | 0.21 | -91.53 | 0 | 0.72 | 38.46 | -11.11 | 0 | 0 | 0 | 2.90 | 33.33 | -27.84 | 0.78 | 9.86 | 44.44 | 0.72 | 22.03 | 56.52 | 1.16 | 1.75 | 20.83 | 0.01 | 0.0 | -66.67 | 49.21 | -71.07 | -16.06 |
| 20Q4 (8) | 2.96 | 11.28 | 2566.67 | -0.48 | 2.04 | 50.52 | -0.73 | 35.4 | -14.06 | -0.54 | -384.21 | -980.0 | 2.48 | 14.29 | 327.52 | 0.52 | 15.56 | -44.09 | 0 | 0 | 0 | 2.18 | 8.69 | -57.23 | 0.71 | 33.96 | 97.22 | 0.59 | 31.11 | 63.89 | 1.14 | 4.59 | 22.58 | 0.01 | 0.0 | -66.67 | 170.11 | -0.87 | 1971.26 |
| 20Q3 (7) | 2.66 | 228.4 | 343.33 | -0.49 | 31.94 | 14.04 | -1.13 | -71.21 | -24.18 | 0.19 | 18.75 | 280.0 | 2.17 | 2311.11 | 7133.33 | 0.45 | -34.78 | -10.0 | 0 | 0 | 0 | 2.00 | -42.33 | -31.58 | 0.53 | 10.42 | 17.78 | 0.45 | 2.27 | 21.62 | 1.09 | 7.92 | 31.33 | 0.01 | -50.0 | -50.0 | 171.61 | 211.45 | 248.95 |
| 20Q2 (6) | 0.81 | -4.71 | -28.32 | -0.72 | 15.29 | -26.32 | -0.66 | -121.64 | -29.41 | 0.16 | -44.83 | 1500.0 | 0.09 | 0 | -83.93 | 0.69 | -14.81 | 27.78 | 0 | 0 | -100.0 | 3.47 | -13.66 | 1.88 | 0.48 | -11.11 | 17.07 | 0.44 | -4.35 | 18.92 | 1.01 | 5.21 | 32.89 | 0.02 | -33.33 | 0.0 | 55.10 | -6.0 | -43.92 |
| 20Q1 (5) | 0.85 | 808.33 | 32.81 | -0.85 | 12.37 | -4.94 | 3.05 | 576.56 | 675.47 | 0.29 | 680.0 | 866.67 | 0 | 100.0 | 100.0 | 0.81 | -12.9 | 50.0 | 0 | 0 | 100.0 | 4.02 | -20.99 | 10.1 | 0.54 | 50.0 | 145.45 | 0.46 | 27.78 | 76.92 | 0.96 | 3.23 | 39.13 | 0.03 | 0.0 | 50.0 | 58.62 | 744.83 | -11.15 |
| 19Q4 (4) | -0.12 | -120.0 | 0.0 | -0.97 | -70.18 | 0.0 | -0.64 | 29.67 | 0.0 | -0.05 | -200.0 | 0.0 | -1.09 | -3733.33 | 0.0 | 0.93 | 86.0 | 0.0 | 0 | 0 | 0.0 | 5.09 | 73.89 | 0.0 | 0.36 | -20.0 | 0.0 | 0.36 | -2.7 | 0.0 | 0.93 | 12.05 | 0.0 | 0.03 | 50.0 | 0.0 | -9.09 | -118.48 | 0.0 |
| 19Q3 (3) | 0.6 | -46.9 | 0.0 | -0.57 | 0.0 | 0.0 | -0.91 | -78.43 | 0.0 | 0.05 | 400.0 | 0.0 | 0.03 | -94.64 | 0.0 | 0.5 | -7.41 | 0.0 | 0 | -100.0 | 0.0 | 2.93 | -14.13 | 0.0 | 0.45 | 9.76 | 0.0 | 0.37 | 0.0 | 0.0 | 0.83 | 9.21 | 0.0 | 0.02 | 0.0 | 0.0 | 49.18 | -49.95 | 0.0 |
| 19Q2 (2) | 1.13 | 76.56 | 0.0 | -0.57 | 29.63 | 0.0 | -0.51 | 3.77 | 0.0 | 0.01 | -66.67 | 0.0 | 0.56 | 429.41 | 0.0 | 0.54 | 0.0 | 0.0 | 0.15 | 200.0 | 0.0 | 3.41 | -6.69 | 0.0 | 0.41 | 86.36 | 0.0 | 0.37 | 42.31 | 0.0 | 0.76 | 10.14 | 0.0 | 0.02 | 0.0 | 0.0 | 98.26 | 48.93 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 65.98 | 0.0 | 0.0 |
