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) | 8.59 | -0.35 | -9.79 | 0 | 0.05 | -98.66 | -0.03 | 0 | -1.2 | 0 | 1.59 | 261.36 | -5.8 | 0 | 8.62 | 213.97 | 2.33 | 25.95 | 1.91 | 23.23 | 1.13 | -2.59 | 5.87 | 4.08 | 96.41 | -6.61 |
| 2022 (9) | 8.62 | 37.92 | -10.86 | 0 | 3.72 | 0 | 0.11 | 0 | -2.24 | 0 | 0.44 | -85.62 | -3.97 | 0 | 2.74 | -87.02 | 1.85 | 40.15 | 1.55 | 78.16 | 1.16 | 23.4 | 5.64 | 37.9 | 103.23 | -2.55 |
| 2021 (8) | 6.25 | 80.12 | -7.15 | 0 | -0.78 | 0 | 0 | 0 | -0.9 | 0 | 3.06 | 2253.85 | -3.75 | 0 | 21.15 | 1206.25 | 1.32 | 32.0 | 0.87 | 6.1 | 0.94 | 394.74 | 4.09 | 46.59 | 105.93 | 16.01 |
| 2020 (7) | 3.47 | 79.79 | -2.69 | 0 | -0.61 | 0 | 0.03 | 0 | 0.78 | 0 | 0.13 | 0.0 | -0.9 | 0 | 1.62 | -20.05 | 1.0 | 29.87 | 0.82 | 20.59 | 0.19 | 46.15 | 2.79 | 27.98 | 91.32 | 41.47 |
| 2019 (6) | 1.93 | 14.88 | -2.59 | 0 | 2.88 | 800.0 | 0 | 0 | -0.66 | 0 | 0.13 | 225.0 | -0.8 | 0 | 2.02 | 158.18 | 0.77 | 8.45 | 0.68 | 17.24 | 0.13 | 1200.0 | 2.18 | 190.67 | 64.55 | -48.51 |
| 2018 (5) | 1.68 | -37.78 | -1.39 | 0 | 0.32 | 0 | -0.06 | 0 | 0.29 | 0 | 0.04 | -42.86 | 0 | 0 | 0.78 | 36.02 | 0.71 | 0 | 0.58 | 0 | 0.01 | -99.55 | 0.75 | 17.19 | 125.37 | 27.69 |
| 2017 (4) | 2.7 | -14.01 | -2.89 | 0 | -0.57 | 0 | 0.21 | 200.0 | -0.19 | 0 | 0.07 | -66.67 | -2.39 | 0 | 0.58 | -68.4 | -0.22 | 0 | -0.09 | 0 | 2.2 | -8.33 | 0.64 | -18.99 | 98.18 | 29.14 |
| 2016 (3) | 3.14 | -34.17 | -1.24 | 0 | -1.71 | 0 | 0.07 | 0 | 1.9 | -49.87 | 0.21 | 10.53 | 0 | 0 | 1.82 | 11.97 | 1.27 | -39.52 | 0.94 | -8.74 | 2.4 | 0.42 | 0.79 | 54.9 | 76.03 | -37.36 |
| 2015 (2) | 4.77 | 0 | -0.98 | 0 | -3.9 | 0 | -0.13 | 0 | 3.79 | 0 | 0.19 | 0 | 0 | 0 | 1.63 | 0 | 2.1 | 0 | 1.03 | 0 | 2.39 | 0 | 0.51 | 0 | 121.37 | 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) | 3.75 | 102.7 | -9.64 | -1.88 | 43.03 | -5.03 | -0.11 | -128.21 | 0.0 | 0.24 | 366.67 | 118.18 | 1.87 | 228.97 | -20.76 | 0.11 | -84.51 | -26.67 | -0.88 | 58.1 | 20.72 | 2.11 | -85.9 | -36.52 | 0.65 | 0.0 | 18.18 | 0.55 | 7.84 | 14.58 | 0.29 | 3.57 | 0.0 | 1.78 | 2.3 | -5.82 | 143.13 | 95.74 | -8.26 |
| 23Q3 (19) | 1.85 | -24.8 | 74.53 | -3.3 | -23.6 | -214.29 | 0.39 | 454.55 | 109.73 | -0.09 | -350.0 | 81.25 | -1.45 | -590.48 | -14600.0 | 0.71 | 373.33 | 3450.0 | -2.1 | -11.11 | -183.78 | 14.98 | 346.37 | 2910.76 | 0.65 | 20.37 | 20.37 | 0.51 | 10.87 | 13.33 | 0.28 | 0.0 | -3.45 | 1.74 | 35.94 | 41.46 | 73.12 | -39.96 | 35.9 |
| 23Q2 (18) | 2.46 | 364.15 | 49.09 | -2.67 | -37.63 | -89.36 | -0.11 | 8.33 | -102.37 | -0.02 | 87.5 | -103.92 | -0.21 | 85.11 | -187.5 | 0.15 | -75.41 | -16.67 | -1.89 | -103.23 | -173.91 | 3.36 | -77.89 | -27.11 | 0.54 | 10.2 | 22.73 | 0.46 | 17.95 | 35.29 | 0.28 | 0.0 | -3.45 | 1.28 | 19.63 | -0.78 | 121.78 | 299.81 | 41.71 |
| 23Q1 (17) | 0.53 | -87.23 | -69.89 | -1.94 | -8.38 | 70.65 | -0.12 | -9.09 | -103.76 | -0.16 | -245.45 | -433.33 | -1.41 | -159.75 | 70.93 | 0.61 | 306.67 | 662.5 | -0.93 | 16.22 | 35.42 | 15.17 | 356.24 | 580.94 | 0.49 | -10.91 | 48.48 | 0.39 | -18.75 | 39.29 | 0.28 | -3.45 | -3.45 | 1.07 | -43.39 | -13.01 | 30.46 | -80.48 | -68.85 |
| 22Q4 (16) | 4.15 | 291.51 | 123.12 | -1.79 | -70.48 | -33.58 | -0.11 | 97.26 | -1000.0 | 0.11 | 122.92 | 1000.0 | 2.36 | 23500.0 | 353.85 | 0.15 | 650.0 | -58.33 | -1.11 | -50.0 | -12.12 | 3.33 | 568.51 | -56.76 | 0.55 | 1.85 | 17.02 | 0.48 | 6.67 | 77.78 | 0.29 | 0.0 | 0.0 | 1.89 | 53.66 | 41.04 | 156.02 | 189.95 | 59.37 |
| 22Q3 (15) | 1.06 | -35.76 | -52.04 | -1.05 | 25.53 | 70.83 | -4.01 | -186.42 | -536.51 | -0.48 | -194.12 | -700.0 | 0.01 | -95.83 | 100.72 | 0.02 | -88.89 | -97.3 | -0.74 | -7.25 | 45.99 | 0.50 | -89.19 | -97.63 | 0.54 | 22.73 | 74.19 | 0.45 | 32.35 | 95.65 | 0.29 | 0.0 | 20.83 | 1.23 | -4.65 | 33.7 | 53.81 | -37.39 | -66.16 |
| 22Q2 (14) | 1.65 | -6.25 | 63.37 | -1.41 | 78.67 | -1914.29 | 4.64 | 45.45 | 15566.67 | 0.51 | 1800.0 | 2450.0 | 0.24 | 104.95 | -74.47 | 0.18 | 125.0 | -84.75 | -0.69 | 52.08 | 8.0 | 4.60 | 106.59 | -87.2 | 0.44 | 33.33 | 46.67 | 0.34 | 21.43 | 61.9 | 0.29 | 0.0 | 38.1 | 1.29 | 4.88 | 40.22 | 85.94 | -12.11 | 14.02 |
| 22Q1 (13) | 1.76 | -5.38 | 50.43 | -6.61 | -393.28 | -208.88 | 3.19 | 32000.0 | 3000.0 | -0.03 | -400.0 | 66.67 | -4.85 | -1032.69 | -400.0 | 0.08 | -77.78 | -89.74 | -1.44 | -45.45 | -128.57 | 2.23 | -71.03 | -91.46 | 0.33 | -29.79 | 26.92 | 0.28 | 3.7 | 64.71 | 0.29 | 0.0 | 45.0 | 1.23 | -8.21 | 35.16 | 97.78 | -0.12 | 6.97 |
| 21Q4 (12) | 1.86 | -15.84 | -2.11 | -1.34 | 62.78 | -106.15 | -0.01 | 98.41 | 66.67 | 0.01 | -87.5 | -75.0 | 0.52 | 137.41 | -58.4 | 0.36 | -51.35 | 1700.0 | -0.99 | 27.74 | -266.67 | 7.69 | -63.41 | 896.15 | 0.47 | 51.61 | 38.24 | 0.27 | 17.39 | -3.57 | 0.29 | 20.83 | 480.0 | 1.34 | 45.65 | 28.85 | 97.89 | -38.43 | -29.41 |
| 21Q3 (11) | 2.21 | 118.81 | 342.0 | -3.6 | -5042.86 | -350.0 | -0.63 | -2000.0 | -21.15 | 0.08 | 300.0 | 900.0 | -1.39 | -247.87 | -363.33 | 0.74 | -37.29 | 3600.0 | -1.37 | -82.67 | -470.83 | 21.02 | -41.56 | 1970.74 | 0.31 | 3.33 | 19.23 | 0.23 | 9.52 | 9.52 | 0.24 | 14.29 | 380.0 | 0.92 | 0.0 | 35.29 | 158.99 | 110.94 | 198.91 |
| 21Q2 (10) | 1.01 | -13.68 | 236.67 | -0.07 | 96.73 | 87.27 | -0.03 | 72.73 | 0.0 | 0.02 | 122.22 | -60.0 | 0.94 | 196.91 | 476.0 | 1.18 | 51.28 | 5800.0 | -0.75 | -19.05 | -341.18 | 35.98 | 37.91 | 3173.78 | 0.3 | 15.38 | 42.86 | 0.21 | 23.53 | 16.67 | 0.21 | 5.0 | 320.0 | 0.92 | 1.1 | 64.29 | 75.37 | -17.54 | 98.48 |
| 21Q1 (9) | 1.17 | -38.42 | 51.95 | -2.14 | -229.23 | -210.14 | -0.11 | -266.67 | -266.67 | -0.09 | -325.0 | -80.0 | -0.97 | -177.6 | -1312.5 | 0.78 | 3800.0 | 1014.29 | -0.63 | -133.33 | -186.36 | 26.09 | 3278.26 | 514.91 | 0.26 | -23.53 | 36.84 | 0.17 | -39.29 | 6.25 | 0.2 | 300.0 | 400.0 | 0.91 | -12.5 | 78.43 | 91.41 | -34.09 | -15.72 |
| 20Q4 (8) | 1.9 | 280.0 | 287.76 | -0.65 | 18.75 | -44.44 | -0.03 | 94.23 | -100.9 | 0.04 | 500.0 | -75.0 | 1.25 | 516.67 | 3025.0 | 0.02 | 0.0 | -77.78 | -0.27 | -12.5 | 0 | 0.77 | -23.94 | -83.01 | 0.34 | 30.77 | 47.83 | 0.28 | 33.33 | 47.37 | 0.05 | 0.0 | 25.0 | 1.04 | 52.94 | 108.0 | 138.69 | 160.73 | 106.61 |
| 20Q3 (7) | 0.5 | 66.67 | 21.95 | -0.8 | -45.45 | -37.93 | -0.52 | -1633.33 | -30.0 | -0.01 | -120.0 | 90.91 | -0.3 | -20.0 | -76.47 | 0.02 | 0.0 | 0 | -0.24 | -41.18 | 0 | 1.02 | -7.61 | 0 | 0.26 | 23.81 | 36.84 | 0.21 | 16.67 | 40.0 | 0.05 | 0.0 | 66.67 | 0.68 | 21.43 | 61.9 | 53.19 | 40.07 | -22.16 |
| 20Q2 (6) | 0.3 | -61.04 | -34.78 | -0.55 | 20.29 | -12.24 | -0.03 | 0.0 | -50.0 | 0.05 | 200.0 | 150.0 | -0.25 | -412.5 | -733.33 | 0.02 | -71.43 | 0 | -0.17 | 22.73 | 0 | 1.10 | -74.1 | 0 | 0.21 | 10.53 | 10.53 | 0.18 | 12.5 | 28.57 | 0.05 | 25.0 | 66.67 | 0.56 | 9.8 | 80.65 | 37.97 | -64.98 | -60.37 |
| 20Q1 (5) | 0.77 | 57.14 | 434.78 | -0.69 | -53.33 | -155.56 | -0.03 | -100.9 | -50.0 | -0.05 | -131.25 | -25.0 | 0.08 | 100.0 | 116.0 | 0.07 | -22.22 | 133.33 | -0.22 | 0 | 0 | 4.24 | -6.67 | 71.11 | 0.19 | -17.39 | 18.75 | 0.16 | -15.79 | -15.79 | 0.04 | 0.0 | 33.33 | 0.51 | 2.0 | 104.0 | 108.45 | 61.57 | 321.62 |
| 19Q4 (4) | 0.49 | 19.51 | 0.0 | -0.45 | 22.41 | 0.0 | 3.33 | 932.5 | 0.0 | 0.16 | 245.45 | 0.0 | 0.04 | 123.53 | 0.0 | 0.09 | 0 | 0.0 | 0 | 0 | 0.0 | 4.55 | 0 | 0.0 | 0.23 | 21.05 | 0.0 | 0.19 | 26.67 | 0.0 | 0.04 | 33.33 | 0.0 | 0.5 | 19.05 | 0.0 | 67.12 | -1.77 | 0.0 |
| 19Q3 (3) | 0.41 | -10.87 | 0.0 | -0.58 | -18.37 | 0.0 | -0.4 | -1900.0 | 0.0 | -0.11 | -10.0 | 0.0 | -0.17 | -466.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.15 | 7.14 | 0.0 | 0.03 | 0.0 | 0.0 | 0.42 | 35.48 | 0.0 | 68.33 | -28.7 | 0.0 |
| 19Q2 (2) | 0.46 | 300.0 | 0.0 | -0.49 | -81.48 | 0.0 | -0.02 | 0.0 | 0.0 | -0.1 | -150.0 | 0.0 | -0.03 | 94.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.19 | 18.75 | 0.0 | 0.14 | -26.32 | 0.0 | 0.03 | 0.0 | 0.0 | 0.31 | 24.0 | 0.0 | 95.83 | 295.83 | 0.0 |
| 19Q1 (1) | -0.23 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -48.94 | 0.0 | 0.0 |
