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) | 3.25 | -76.8 | -2.44 | 0 | -4.09 | 0 | -0.01 | 0 | 0.81 | -79.23 | 2.83 | -69.44 | -0.01 | 0 | 9.81 | -53.49 | -0.53 | 0 | 0.33 | -95.72 | 4.22 | 5.76 | 0.36 | -5.26 | 66.19 | -42.93 |
| 2022 (9) | 14.01 | 28.53 | -10.11 | 0 | -3.88 | 0 | 0.12 | -7.69 | 3.9 | -31.7 | 9.26 | 94.13 | 0 | 0 | 21.10 | 87.58 | 8.66 | -19.89 | 7.71 | -13.57 | 3.99 | 14.0 | 0.38 | 11.76 | 115.98 | 35.77 |
| 2021 (8) | 10.9 | -26.5 | -5.19 | 0 | -4.14 | 0 | 0.13 | 550.0 | 5.71 | -39.89 | 4.77 | -8.62 | -0.01 | 0 | 11.25 | -9.33 | 10.81 | -8.85 | 8.92 | -4.5 | 3.5 | 5.11 | 0.34 | 9.68 | 85.42 | -25.23 |
| 2020 (7) | 14.83 | 192.5 | -5.33 | 0 | -3.49 | 0 | 0.02 | 0.0 | 9.5 | 0 | 5.22 | -62.55 | 0.05 | 0 | 12.40 | -69.86 | 11.86 | 36.32 | 9.34 | 49.44 | 3.33 | 31.62 | 0.31 | 6.9 | 114.25 | 104.39 |
| 2019 (6) | 5.07 | -41.18 | -14.26 | 0 | -3.49 | 0 | 0.02 | 100.0 | -9.19 | 0 | 13.94 | 92.81 | -0.05 | 0 | 41.16 | 86.66 | 8.7 | -3.23 | 6.25 | -12.71 | 2.53 | 30.41 | 0.29 | 16.0 | 55.90 | -39.37 |
| 2018 (5) | 8.62 | -18.06 | -7.33 | 0 | -3.28 | 0 | 0.01 | -80.0 | 1.29 | -68.77 | 7.23 | -10.19 | -0.01 | 0 | 22.05 | -14.82 | 8.99 | 0.22 | 7.16 | -2.72 | 1.94 | 24.36 | 0.25 | 19.05 | 92.19 | -19.99 |
| 2017 (4) | 10.52 | 56.78 | -6.39 | 0 | 23.06 | 174.2 | 0.05 | 0 | 4.13 | 0 | 8.05 | 29.63 | 0 | 0 | 25.88 | 8.16 | 8.97 | 22.54 | 7.36 | 21.65 | 1.56 | 54.46 | 0.21 | 40.0 | 115.22 | 23.81 |
| 2016 (3) | 6.71 | 26.13 | -9.04 | 0 | 8.41 | 0 | -0.01 | 0 | -2.33 | 0 | 6.21 | 216.84 | -0.02 | 0 | 23.93 | 110.61 | 7.32 | 45.53 | 6.05 | 46.49 | 1.01 | 31.17 | 0.15 | 50.0 | 93.07 | -12.53 |
| 2015 (2) | 5.32 | 94.87 | -2.01 | 0 | -1.12 | 0 | -0.02 | 0 | 3.31 | 0 | 1.96 | -65.79 | 0 | 0 | 11.36 | -78.88 | 5.03 | 111.34 | 4.13 | 110.71 | 0.77 | 37.5 | 0.1 | 66.67 | 106.40 | 0.55 |
| 2014 (1) | 2.73 | 203.33 | -5.79 | 0 | 4.14 | 1018.92 | -0.02 | 0 | -3.06 | 0 | 5.73 | 450.96 | 0.02 | 0 | 53.80 | 265.24 | 2.38 | 235.21 | 1.96 | 250.0 | 0.56 | 55.56 | 0.06 | 20.0 | 105.81 | 14.04 |
| 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) | 2.6 | 3614.29 | -58.33 | -0.31 | 43.64 | 73.5 | -0.07 | 98.21 | 12.5 | 0.07 | 75.0 | -53.33 | 2.29 | 577.08 | -54.83 | 0.67 | -5.63 | -43.7 | 0.08 | 0.0 | 0 | 8.68 | -15.41 | -16.42 | 0.16 | 194.12 | -91.3 | 0.17 | 54.55 | -90.45 | 1.1 | 3.77 | 7.84 | 0.08 | -11.11 | -20.0 | 192.59 | 3366.67 | -10.49 |
| 23Q3 (19) | 0.07 | 800.0 | -96.26 | -0.55 | 15.38 | 50.0 | -3.91 | -7720.0 | 14.81 | 0.04 | 233.33 | 0 | -0.48 | 27.27 | -162.34 | 0.71 | 14.52 | -33.64 | 0.08 | 233.33 | 0 | 10.26 | 23.12 | 17.75 | -0.17 | -230.77 | -106.64 | 0.11 | -68.57 | -95.2 | 1.06 | 2.91 | 0.0 | 0.09 | 0.0 | -10.0 | 5.56 | 916.67 | -89.75 |
| 23Q2 (18) | -0.01 | -101.69 | -100.34 | -0.65 | 30.11 | 90.28 | -0.05 | 0.0 | -105.81 | -0.03 | 66.67 | 0.0 | -0.66 | -94.12 | 82.26 | 0.62 | -25.3 | -89.4 | -0.06 | 45.45 | -500.0 | 8.33 | -32.23 | -83.12 | 0.13 | 120.31 | -95.7 | 0.35 | 212.9 | -86.06 | 1.03 | 0.98 | 5.1 | 0.09 | -10.0 | -10.0 | -0.68 | -100.93 | -100.82 |
| 23Q1 (17) | 0.59 | -90.54 | -79.86 | -0.93 | 20.51 | 19.13 | -0.05 | 37.5 | 16.67 | -0.09 | -160.0 | 0 | -0.34 | -106.71 | -119.1 | 0.83 | -30.25 | -27.83 | -0.11 | 0 | 0 | 12.30 | 18.42 | -11.36 | -0.64 | -134.78 | -151.61 | -0.31 | -117.42 | -127.68 | 1.02 | 0.0 | 9.68 | 0.1 | 0.0 | 25.0 | 72.84 | -66.15 | -47.05 |
| 22Q4 (16) | 6.24 | 233.69 | 13.87 | -1.17 | -6.36 | -67.14 | -0.08 | 98.26 | -60.0 | 0.15 | 0 | 25.0 | 5.07 | 558.44 | 6.07 | 1.19 | 11.21 | 112.5 | 0 | 0 | 100.0 | 10.38 | 19.17 | 136.05 | 1.84 | -28.12 | -47.88 | 1.78 | -22.27 | -36.43 | 1.02 | -3.77 | 13.33 | 0.1 | 0.0 | 25.0 | 215.17 | 296.98 | 48.42 |
| 22Q3 (15) | 1.87 | -37.04 | 246.3 | -1.1 | 83.56 | -26.44 | -4.59 | -633.72 | -15.04 | 0 | 100.0 | 0 | 0.77 | 120.7 | 333.33 | 1.07 | -81.71 | 22.99 | 0 | 100.0 | 0 | 8.71 | -82.35 | 10.97 | 2.56 | -15.23 | -8.57 | 2.29 | -8.76 | 0.88 | 1.06 | 8.16 | 20.45 | 0.1 | 0.0 | 11.11 | 54.20 | -34.48 | 225.22 |
| 22Q2 (14) | 2.97 | 1.37 | 59.68 | -6.69 | -481.74 | -239.59 | 0.86 | 1533.33 | 1820.0 | -0.03 | 0 | -200.0 | -3.72 | -308.99 | -3281.82 | 5.85 | 408.7 | 240.12 | -0.01 | 0 | 0 | 49.37 | 255.87 | 200.79 | 3.02 | 143.55 | 11.44 | 2.51 | 124.11 | 16.2 | 0.98 | 5.38 | 13.95 | 0.1 | 25.0 | 11.11 | 82.73 | -39.86 | 38.33 |
| 22Q1 (13) | 2.93 | -46.53 | -2.98 | -1.15 | -64.29 | 29.88 | -0.06 | -20.0 | -20.0 | 0 | -100.0 | 100.0 | 1.78 | -62.76 | 28.99 | 1.15 | 105.36 | -29.01 | 0 | 100.0 | 0 | 13.87 | 215.34 | -30.55 | 1.24 | -64.87 | -29.94 | 1.12 | -60.0 | -33.33 | 0.93 | 3.33 | 9.41 | 0.08 | 0.0 | 0.0 | 137.56 | -5.11 | 18.88 |
| 21Q4 (12) | 5.48 | 914.81 | 26.56 | -0.7 | 19.54 | 70.34 | -0.05 | 98.75 | 0.0 | 0.12 | 0 | 400.0 | 4.78 | 1548.48 | 142.64 | 0.56 | -35.63 | -76.17 | -0.02 | 0 | 0 | 4.40 | -43.98 | -80.36 | 3.53 | 26.07 | 17.28 | 2.8 | 23.35 | 19.15 | 0.9 | 2.27 | 5.88 | 0.08 | -11.11 | 0.0 | 144.97 | 769.84 | 9.82 |
| 21Q3 (11) | 0.54 | -70.97 | -87.38 | -0.87 | 55.84 | 13.86 | -3.99 | -7880.0 | -19.46 | 0 | -100.0 | -100.0 | -0.33 | -200.0 | -110.09 | 0.87 | -49.42 | -13.0 | 0 | 0 | 0 | 7.85 | -52.16 | -5.7 | 2.8 | 3.32 | -24.53 | 2.27 | 5.09 | -20.91 | 0.88 | 2.33 | 4.76 | 0.09 | 0.0 | 12.5 | 16.67 | -72.13 | -85.24 |
| 21Q2 (10) | 1.86 | -38.41 | -58.39 | -1.97 | -20.12 | -114.13 | -0.05 | 0.0 | 0.0 | 0.03 | 400.0 | -70.0 | -0.11 | -107.97 | -103.1 | 1.72 | 6.17 | 109.76 | 0 | 0 | 0 | 16.41 | -17.84 | 111.56 | 2.71 | 53.11 | -8.45 | 2.16 | 28.57 | -7.3 | 0.86 | 1.18 | 1.18 | 0.09 | 12.5 | 12.5 | 59.81 | -48.31 | -56.38 |
| 21Q1 (9) | 3.02 | -30.25 | 72.57 | -1.64 | 30.51 | -59.22 | -0.05 | 0.0 | 0.0 | -0.01 | 75.0 | 80.0 | 1.38 | -29.95 | 91.67 | 1.62 | -31.06 | 55.77 | 0 | 0 | -100.0 | 19.98 | -10.83 | 72.86 | 1.77 | -41.2 | -18.81 | 1.68 | -28.51 | -6.15 | 0.85 | 0.0 | 6.25 | 0.08 | 0.0 | 14.29 | 115.71 | -12.35 | 75.88 |
| 20Q4 (8) | 4.33 | 1.17 | 9.34 | -2.36 | -133.66 | 33.71 | -0.05 | 98.5 | 28.57 | -0.04 | -500.0 | -233.33 | 1.97 | -39.76 | 392.5 | 2.35 | 135.0 | -32.08 | 0 | 0 | 0 | 22.40 | 169.05 | -34.74 | 3.01 | -18.87 | -1.95 | 2.35 | -18.12 | 41.57 | 0.85 | 1.19 | 13.33 | 0.08 | 0.0 | 0.0 | 132.01 | 16.9 | -16.99 |
| 20Q3 (7) | 4.28 | -4.25 | 4180.0 | -1.01 | -9.78 | 78.14 | -3.34 | -6580.0 | -0.6 | 0.01 | -90.0 | -75.0 | 3.27 | -7.89 | 172.35 | 1.0 | 21.95 | -78.17 | 0 | 0 | 100.0 | 8.33 | 7.33 | -79.97 | 3.71 | 25.34 | 20.06 | 2.87 | 23.18 | 15.73 | 0.84 | -1.18 | 42.37 | 0.08 | 0.0 | 0.0 | 112.93 | -17.64 | 3457.26 |
| 20Q2 (6) | 4.47 | 155.43 | 529.81 | -0.92 | 10.68 | 75.27 | -0.05 | 0.0 | 16.67 | 0.1 | 300.0 | 600.0 | 3.55 | 393.06 | 174.58 | 0.82 | -21.15 | -77.09 | 0 | -100.0 | 0 | 7.76 | -32.87 | -85.48 | 2.96 | 35.78 | 111.43 | 2.33 | 30.17 | 97.46 | 0.85 | 6.25 | 41.67 | 0.08 | 14.29 | 14.29 | 137.12 | 108.42 | 343.91 |
| 20Q1 (5) | 1.75 | -55.81 | -14.63 | -1.03 | 71.07 | 56.17 | -0.05 | 28.57 | 0.0 | -0.05 | -266.67 | -66.67 | 0.72 | 80.0 | 340.0 | 1.04 | -69.94 | -55.17 | 0.04 | 0 | 300.0 | 11.56 | -66.34 | -69.82 | 2.18 | -28.99 | 91.23 | 1.79 | 7.83 | 90.43 | 0.8 | 6.67 | 35.59 | 0.07 | -12.5 | 0.0 | 65.79 | -58.63 | -48.65 |
| 19Q4 (4) | 3.96 | 3860.0 | 0.0 | -3.56 | 22.94 | 0.0 | -0.07 | 97.89 | 0.0 | 0.03 | -25.0 | 0.0 | 0.4 | 108.85 | 0.0 | 3.46 | -24.45 | 0.0 | 0 | 100.0 | 0.0 | 34.33 | -17.41 | 0.0 | 3.07 | -0.65 | 0.0 | 1.66 | -33.06 | 0.0 | 0.75 | 27.12 | 0.0 | 0.08 | 0.0 | 0.0 | 159.04 | 4909.64 | 0.0 |
| 19Q3 (3) | 0.1 | 109.62 | 0.0 | -4.62 | -24.19 | 0.0 | -3.32 | -5433.33 | 0.0 | 0.04 | 300.0 | 0.0 | -4.52 | 5.04 | 0.0 | 4.58 | 27.93 | 0.0 | -0.03 | 0 | 0.0 | 41.56 | -22.22 | 0.0 | 3.09 | 120.71 | 0.0 | 2.48 | 110.17 | 0.0 | 0.59 | -1.67 | 0.0 | 0.08 | 14.29 | 0.0 | 3.17 | 105.65 | 0.0 |
| 19Q2 (2) | -1.04 | -150.73 | 0.0 | -3.72 | -58.3 | 0.0 | -0.06 | -20.0 | 0.0 | -0.02 | 33.33 | 0.0 | -4.76 | -1486.67 | 0.0 | 3.58 | 54.31 | 0.0 | 0 | 100.0 | 0.0 | 53.43 | 39.57 | 0.0 | 1.4 | 22.81 | 0.0 | 1.18 | 25.53 | 0.0 | 0.6 | 1.69 | 0.0 | 0.07 | 0.0 | 0.0 | -56.22 | -143.88 | 0.0 |
| 19Q1 (1) | 2.05 | 0.0 | 0.0 | -2.35 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 38.28 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 128.12 | 0.0 | 0.0 |
