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) | 2.28 | 96.55 | -1.02 | 0 | -1.74 | 0 | 0.01 | 0 | 1.26 | 0 | 1.71 | -68.45 | 0 | 0 | 7.94 | -78.2 | 4.63 | 154.4 | 3.4 | 100.0 | 1.22 | 10.91 | 0.03 | 0.0 | 49.03 | 19.62 |
| 2022 (9) | 1.16 | -81.05 | -4.7 | 0 | -0.46 | 0 | -0.06 | 0 | -3.54 | 0 | 5.42 | 464.58 | 0 | 0 | 36.42 | 401.6 | 1.82 | -10.34 | 1.7 | 10.39 | 1.1 | 5.77 | 0.03 | 0.0 | 40.99 | -82.52 |
| 2021 (8) | 6.12 | 7.56 | -1.21 | 0 | -1.8 | 0 | 0.04 | -78.95 | 4.91 | -8.91 | 0.96 | 15.66 | -0.47 | 0 | 7.26 | 69.56 | 2.03 | -67.57 | 1.54 | -64.1 | 1.04 | -18.75 | 0.03 | 0.0 | 234.48 | 130.77 |
| 2020 (7) | 5.69 | 154.02 | -0.3 | 0 | -1.72 | 0 | 0.19 | 0 | 5.39 | 0 | 0.83 | 10.67 | 0 | 0 | 4.28 | -14.4 | 6.26 | 63.87 | 4.29 | 51.06 | 1.28 | -7.91 | 0.03 | 0.0 | 101.61 | 93.24 |
| 2019 (6) | 2.24 | 1300.0 | -3.24 | 0 | -0.51 | 0 | -0.13 | 0 | -1.0 | 0 | 0.75 | -12.79 | 0 | 0 | 5.00 | -48.69 | 3.82 | 1636.36 | 2.84 | 14100.0 | 1.39 | 33.65 | 0.03 | 0.0 | 52.58 | 258.22 |
| 2018 (5) | 0.16 | -84.47 | -1.2 | 0 | -0.86 | 0 | -0.06 | 0 | -1.04 | 0 | 0.86 | -14.0 | 0 | 0 | 9.75 | -12.44 | 0.22 | 0 | 0.02 | 0 | 1.04 | 11.83 | 0.03 | 0.0 | 14.68 | -90.17 |
| 2017 (4) | 1.03 | -73.32 | 0.06 | 0 | 0.15 | 0 | 0.07 | 0 | 1.09 | -52.19 | 1.0 | 78.57 | 0 | 0 | 11.14 | 150.36 | -0.01 | 0 | -0.27 | 0 | 0.93 | 6.9 | 0.03 | 50.0 | 149.28 | -15.31 |
| 2016 (3) | 3.86 | 57.55 | -1.58 | 0 | -1.09 | 0 | -0.24 | 0 | 2.28 | 300.0 | 0.56 | -72.28 | -0.03 | 0 | 4.45 | -69.08 | 1.95 | -36.48 | 1.3 | -44.21 | 0.87 | 35.94 | 0.02 | -33.33 | 176.26 | 115.82 |
| 2015 (2) | 2.45 | -30.0 | -1.88 | 0 | -0.99 | 0 | -0.04 | 0 | 0.57 | -72.86 | 2.02 | 80.36 | -0.06 | 0 | 14.39 | 77.53 | 3.07 | 6.23 | 2.33 | 8.88 | 0.64 | 10.34 | 0.03 | 50.0 | 81.67 | -36.07 |
| 2014 (1) | 3.5 | 98.86 | -1.4 | 0 | -0.96 | 0 | 0 | 0 | 2.1 | 4100.0 | 1.12 | -8.94 | -0.15 | 0 | 8.10 | -14.81 | 2.89 | -1.03 | 2.14 | 0.0 | 0.58 | 7.41 | 0.02 | 0.0 | 127.74 | 95.96 |
| 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) | 1.36 | 52.81 | -24.02 | -0.09 | 70.0 | 64.0 | -0.54 | 12.9 | 15.62 | -0.08 | -134.78 | -124.24 | 1.27 | 115.25 | -17.53 | 0.46 | -29.23 | 64.29 | 0 | 0 | 0 | 7.30 | -30.13 | -2.99 | 1.67 | 5.7 | 288.37 | 1.04 | -20.0 | 215.15 | 0.34 | 6.25 | 21.43 | 0.01 | 0.0 | 0.0 | 97.84 | 79.19 | -66.11 |
| 23Q3 (19) | 0.89 | 41.27 | 841.67 | -0.3 | 33.33 | 66.29 | -0.62 | 1.59 | 61.49 | 0.23 | 227.78 | 204.55 | 0.59 | 227.78 | 158.42 | 0.65 | 44.44 | 62.5 | 0 | 0 | 0 | 10.45 | 13.09 | 1.63 | 1.58 | 77.53 | 216.0 | 1.3 | 91.18 | 165.31 | 0.32 | 10.34 | 14.29 | 0.01 | 0.0 | 0.0 | 54.60 | -15.06 | 454.91 |
| 23Q2 (18) | 0.63 | 203.28 | 310.0 | -0.45 | -164.71 | -55.17 | -0.63 | -1150.0 | -50.0 | -0.18 | -550.0 | -38.46 | 0.18 | 123.08 | 130.51 | 0.45 | 200.0 | 60.71 | 0 | 0 | 0 | 9.24 | 155.65 | 25.07 | 0.89 | 85.42 | 81.63 | 0.68 | 83.78 | 70.0 | 0.29 | 3.57 | 7.41 | 0.01 | 0.0 | 0.0 | 64.29 | 169.56 | 245.71 |
| 23Q1 (17) | -0.61 | -134.08 | -177.27 | -0.17 | 32.0 | 94.8 | 0.06 | 109.38 | -97.29 | 0.04 | -87.88 | 233.33 | -0.78 | -150.65 | 77.65 | 0.15 | -46.43 | -96.64 | 0 | 0 | 0 | 3.61 | -51.98 | -97.19 | 0.48 | 11.63 | 20.0 | 0.37 | 12.12 | -22.92 | 0.28 | 0.0 | 3.7 | 0.01 | 0.0 | 0.0 | -92.42 | -132.01 | -219.28 |
| 22Q4 (16) | 1.79 | 1591.67 | 59.82 | -0.25 | 71.91 | 84.08 | -0.64 | 60.25 | -966.67 | 0.33 | 250.0 | 312.5 | 1.54 | 252.48 | 442.22 | 0.28 | -30.0 | 40.0 | 0 | 0 | 100.0 | 7.53 | -26.8 | 20.43 | 0.43 | -14.0 | 26.47 | 0.33 | -32.65 | -5.71 | 0.28 | 0.0 | 3.7 | 0.01 | 0.0 | 0.0 | 288.71 | 1976.61 | 62.4 |
| 22Q3 (15) | -0.12 | 60.0 | -105.63 | -0.89 | -206.9 | 14.42 | -1.61 | -283.33 | 39.47 | -0.22 | -69.23 | -633.33 | -1.01 | -71.19 | -192.66 | 0.4 | 42.86 | 42.86 | 0 | 0 | 0 | 10.28 | 39.18 | 24.13 | 0.5 | 2.04 | -9.09 | 0.49 | 22.5 | 44.12 | 0.28 | 3.7 | 7.69 | 0.01 | 0.0 | 0.0 | -15.38 | 65.13 | -104.41 |
| 22Q2 (14) | -0.3 | -36.36 | -121.58 | -0.29 | 91.13 | -115.59 | -0.42 | -119.0 | -261.54 | -0.13 | -333.33 | -1400.0 | -0.59 | 83.09 | -118.15 | 0.28 | -93.74 | 75.0 | 0 | 0 | 0 | 7.39 | -94.26 | 39.91 | 0.49 | 22.5 | 16.67 | 0.4 | -16.67 | 37.93 | 0.27 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | -44.12 | -52.41 | -117.14 |
| 22Q1 (13) | -0.22 | -119.64 | -114.97 | -3.27 | -108.28 | -610.87 | 2.21 | 3783.33 | 234.85 | -0.03 | -137.5 | 0.0 | -3.49 | -675.56 | -445.54 | 4.47 | 2135.0 | 1254.55 | 0 | 100.0 | 0 | 128.82 | 1961.1 | 1309.2 | 0.4 | 17.65 | -44.44 | 0.48 | 37.14 | -15.79 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -28.95 | -116.28 | -116.74 |
| 21Q4 (12) | 1.12 | -47.42 | -49.55 | -1.57 | -50.96 | -972.22 | -0.06 | 97.74 | 93.33 | 0.08 | 366.67 | -57.89 | -0.45 | -141.28 | -118.75 | 0.2 | -28.57 | 11.11 | -0.47 | 0 | 0 | 6.25 | -24.55 | 43.4 | 0.34 | -38.18 | -67.31 | 0.35 | 2.94 | -52.7 | 0.27 | 3.85 | -6.9 | 0.01 | 0.0 | 0.0 | 177.78 | -49.09 | -16.72 |
| 21Q3 (11) | 2.13 | 53.24 | 115.15 | -1.04 | -155.91 | -205.88 | -2.66 | -1123.08 | -518.6 | -0.03 | -400.0 | -118.75 | 1.09 | -66.46 | 67.69 | 0.28 | 75.0 | -41.67 | 0 | 0 | 0 | 8.28 | 56.88 | -8.01 | 0.55 | 30.95 | -69.1 | 0.34 | 17.24 | -72.58 | 0.26 | 8.33 | -7.14 | 0.01 | 0.0 | 0.0 | 349.18 | 35.65 | 439.64 |
| 21Q2 (10) | 1.39 | -5.44 | 1290.0 | 1.86 | 504.35 | 1140.0 | 0.26 | -60.61 | 200.0 | 0.01 | 133.33 | 112.5 | 3.25 | 221.78 | 1200.0 | 0.16 | -51.52 | 33.33 | 0 | 0 | 0 | 5.28 | -42.23 | 109.9 | 0.42 | -41.67 | -72.0 | 0.29 | -49.12 | -70.1 | 0.24 | -11.11 | -31.43 | 0.01 | 0.0 | 0.0 | 257.41 | 48.84 | 3323.52 |
| 21Q1 (9) | 1.47 | -33.78 | -38.24 | -0.46 | -355.56 | -58.62 | 0.66 | 173.33 | 607.69 | -0.03 | -115.79 | 62.5 | 1.01 | -57.92 | -51.67 | 0.33 | 83.33 | 560.0 | 0 | 0 | 0 | 9.14 | 109.74 | 843.38 | 0.72 | -30.77 | -62.69 | 0.57 | -22.97 | -57.46 | 0.27 | -6.9 | -25.0 | 0.01 | 0.0 | 0.0 | 172.94 | -18.98 | 24.26 |
| 20Q4 (8) | 2.22 | 124.24 | 128.87 | 0.18 | 152.94 | 110.29 | -0.9 | -109.3 | 0 | 0.19 | 18.75 | 2000.0 | 2.4 | 269.23 | 407.69 | 0.18 | -62.5 | -47.06 | 0 | 0 | 0 | 4.36 | -51.6 | -33.47 | 1.04 | -41.57 | -36.2 | 0.74 | -40.32 | -35.65 | 0.29 | 3.57 | -17.14 | 0.01 | 0.0 | 0.0 | 213.46 | 229.9 | 232.3 |
| 20Q3 (7) | 0.99 | 890.0 | 6.45 | -0.34 | -326.67 | -1033.33 | -0.43 | -65.38 | 44.16 | 0.16 | 300.0 | 233.33 | 0.65 | 160.0 | -27.78 | 0.48 | 300.0 | 1500.0 | 0 | 0 | 0 | 9.01 | 257.97 | 1118.76 | 1.78 | 18.67 | 56.14 | 1.24 | 27.84 | 47.62 | 0.28 | -20.0 | -24.32 | 0.01 | 0.0 | 0.0 | 64.71 | 760.59 | -15.12 |
| 20Q2 (6) | 0.1 | -95.8 | -84.85 | 0.15 | 151.72 | 110.2 | -0.26 | -100.0 | -186.67 | -0.08 | 0.0 | -33.33 | 0.25 | -88.04 | 130.86 | 0.12 | 140.0 | -58.62 | 0 | 0 | 0 | 2.52 | 159.62 | -73.37 | 1.5 | -22.28 | 150.0 | 0.97 | -27.61 | 115.56 | 0.35 | -2.78 | 0.0 | 0.01 | 0.0 | 0.0 | 7.52 | -94.6 | -90.77 |
| 20Q1 (5) | 2.38 | 145.36 | 843.75 | -0.29 | 83.43 | 0 | -0.13 | 0 | -160.0 | -0.08 | -700.0 | -233.33 | 2.09 | 367.95 | 753.12 | 0.05 | -85.29 | -44.44 | 0 | 0 | 0 | 0.97 | -85.21 | -71.15 | 1.93 | 18.4 | 338.64 | 1.34 | 16.52 | 235.0 | 0.36 | 2.86 | 9.09 | 0.01 | 0.0 | 0.0 | 139.18 | 116.66 | 421.86 |
| 19Q4 (4) | 0.97 | 4.3 | 0.0 | -1.75 | -5733.33 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 91.67 | 0.0 | -0.78 | -186.67 | 0.0 | 0.34 | 1033.33 | 0.0 | 0 | 0 | 0.0 | 6.55 | 786.58 | 0.0 | 1.63 | 42.98 | 0.0 | 1.15 | 36.9 | 0.0 | 0.35 | -5.41 | 0.0 | 0.01 | 0.0 | 0.0 | 64.24 | -15.73 | 0.0 |
| 19Q3 (3) | 0.93 | 40.91 | 0.0 | -0.03 | 97.96 | 0.0 | -0.77 | -356.67 | 0.0 | -0.12 | -100.0 | 0.0 | 0.9 | 211.11 | 0.0 | 0.03 | -89.66 | 0.0 | 0 | 0 | 0.0 | 0.74 | -92.18 | 0.0 | 1.14 | 90.0 | 0.0 | 0.84 | 86.67 | 0.0 | 0.37 | 5.71 | 0.0 | 0.01 | 0.0 | 0.0 | 76.23 | -6.45 | 0.0 |
| 19Q2 (2) | 0.66 | 306.25 | 0.0 | -1.47 | 0 | 0.0 | 0.3 | 700.0 | 0.0 | -0.06 | -200.0 | 0.0 | -0.81 | -153.12 | 0.0 | 0.29 | 222.22 | 0.0 | 0 | 0 | 0.0 | 9.45 | 181.29 | 0.0 | 0.6 | 36.36 | 0.0 | 0.45 | 12.5 | 0.0 | 0.35 | 6.06 | 0.0 | 0.01 | 0.0 | 0.0 | 81.48 | 288.43 | 0.0 |
| 19Q1 (1) | -0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -43.24 | 0.0 | 0.0 |
