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) | 4.18 | -47.09 | -12.19 | 0 | -3.3 | 0 | -0.03 | 0 | -8.01 | 0 | 3.75 | -41.22 | 0.01 | 0 | 13.65 | -24.92 | 0.82 | -83.79 | -0.36 | 0 | 3.75 | 8.38 | 0.05 | 25.0 | 121.51 | 4.9 |
| 2022 (9) | 7.9 | -2.47 | -0.24 | 0 | -6.16 | 0 | 0.09 | 200.0 | 7.66 | 54.12 | 6.38 | 36.32 | 0 | 0 | 18.18 | 46.58 | 5.06 | -21.43 | 3.32 | -25.73 | 3.46 | 7.12 | 0.04 | 33.33 | 115.84 | 10.54 |
| 2021 (8) | 8.1 | -9.6 | -3.13 | 0 | 0.27 | 0 | 0.03 | 0 | 4.97 | -3.68 | 4.68 | 116.67 | 0 | 0 | 12.40 | 70.68 | 6.44 | 37.9 | 4.47 | 58.51 | 3.23 | 4.87 | 0.03 | -25.0 | 104.79 | -30.53 |
| 2020 (7) | 8.96 | -5.68 | -3.8 | 0 | -2.38 | 0 | 0 | 0 | 5.16 | 39.46 | 2.16 | -39.33 | 0.01 | -75.0 | 7.27 | -38.65 | 4.67 | 52.12 | 2.82 | 48.42 | 3.08 | -12.75 | 0.04 | -55.56 | 150.84 | -12.35 |
| 2019 (6) | 9.5 | 71.17 | -5.8 | 0 | -2.72 | 0 | -0.06 | 0 | 3.7 | 24.58 | 3.56 | 31.37 | 0.04 | 33.33 | 11.84 | 43.43 | 3.07 | -6.69 | 1.9 | -25.2 | 3.53 | -6.12 | 0.09 | 0.0 | 172.10 | 98.15 |
| 2018 (5) | 5.55 | -23.02 | -2.58 | 0 | -2.39 | 0 | 0.04 | 0 | 2.97 | -46.29 | 2.71 | 26.05 | 0.03 | 0 | 8.26 | 26.08 | 3.29 | 6.47 | 2.54 | 7.63 | 3.76 | -23.42 | 0.09 | -18.18 | 86.85 | -11.1 |
| 2017 (4) | 7.21 | -28.33 | -1.68 | 0 | -2.13 | 0 | -0.24 | 0 | 5.53 | -26.66 | 2.15 | -18.56 | -0.14 | 0 | 6.55 | -18.56 | 3.09 | -10.43 | 2.36 | -4.07 | 4.91 | -12.94 | 0.11 | 10.0 | 97.70 | -20.37 |
| 2016 (3) | 10.06 | 31.5 | -2.52 | 0 | -4.84 | 0 | 0.04 | 0 | 7.54 | 133.44 | 2.64 | -37.88 | 0.04 | 0 | 8.04 | -33.66 | 3.45 | -37.95 | 2.46 | -33.87 | 5.64 | -4.57 | 0.1 | 100.0 | 122.68 | 55.24 |
| 2015 (2) | 7.65 | 7.44 | -4.42 | 0 | -3.92 | 0 | -0.01 | 0 | 3.23 | 17.45 | 4.25 | -8.99 | 0 | 0 | 12.12 | -15.95 | 5.56 | 14.88 | 3.72 | 3.33 | 5.91 | 5.72 | 0.05 | 25.0 | 79.03 | 2.45 |
| 2014 (1) | 7.12 | -21.93 | -4.37 | 0 | -1.48 | 0 | 0 | 0 | 2.75 | -40.22 | 4.67 | 4.47 | -0.05 | 0 | 14.42 | -18.21 | 4.84 | 46.22 | 3.6 | 28.57 | 5.59 | 8.97 | 0.04 | -20.0 | 77.14 | -32.5 |
| 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) | 2.62 | 474.29 | -4.73 | -10.15 | -5175.0 | -752.94 | 0.85 | 123.81 | 365.62 | 0 | -100.0 | 100.0 | -7.53 | -1406.0 | -582.69 | 0.86 | 72.0 | -57.21 | 0 | 0 | 0 | 11.00 | 62.1 | -54.75 | 0.46 | 12.2 | -43.21 | 0.37 | 5.71 | -41.27 | 0.97 | 3.19 | 1.04 | 0.01 | 0.0 | 0.0 | 194.07 | 460.42 | 12.92 |
| 23Q3 (19) | -0.7 | -197.22 | -185.37 | 0.2 | 133.33 | -83.33 | -3.57 | -17750.0 | 33.89 | 0.05 | 135.71 | -16.67 | -0.5 | -516.67 | -124.75 | 0.5 | -60.32 | -64.79 | 0 | 0 | 0 | 6.78 | -66.99 | -58.29 | 0.41 | 510.0 | -70.92 | 0.35 | 128.46 | -18.6 | 0.94 | -1.05 | 22.08 | 0.01 | 0.0 | 0.0 | -53.85 | 0 | -179.46 |
| 23Q2 (18) | 0.72 | -53.25 | -76.77 | -0.6 | 63.41 | -153.57 | -0.02 | 96.43 | 86.67 | -0.14 | -333.33 | -380.0 | 0.12 | 220.0 | -97.16 | 1.26 | 11.5 | -15.44 | 0 | -100.0 | -100.0 | 20.55 | 12.23 | 23.05 | -0.1 | -350.0 | -107.52 | -1.23 | -868.75 | -199.19 | 0.95 | 6.74 | 7.95 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 1.54 | -44.0 | 25.2 | -1.64 | -37.82 | -19.71 | -0.56 | -75.0 | -100.0 | 0.06 | 400.0 | 0 | -0.1 | -106.41 | 28.57 | 1.13 | -43.78 | -23.13 | 0.01 | 0 | 200.0 | 18.31 | -24.65 | 14.37 | 0.04 | -95.06 | -97.33 | 0.16 | -74.6 | -84.31 | 0.89 | -7.29 | 4.71 | 0.01 | 0.0 | 0.0 | 145.28 | -15.47 | 122.06 |
| 22Q4 (16) | 2.75 | 235.37 | 19.57 | -1.19 | -199.17 | 49.79 | -0.32 | 94.07 | -1500.0 | -0.02 | -133.33 | -200.0 | 1.56 | -22.77 | 2328.57 | 2.01 | 41.55 | 6.35 | 0 | 0 | 0 | 24.30 | 49.42 | 29.63 | 0.81 | -42.55 | -49.69 | 0.63 | 46.51 | -40.0 | 0.96 | 24.68 | 14.29 | 0.01 | 0.0 | 0.0 | 171.88 | 153.62 | 41.98 |
| 22Q3 (15) | 0.82 | -73.55 | -59.8 | 1.2 | 7.14 | 355.32 | -5.4 | -3500.0 | -187.23 | 0.06 | 20.0 | 220.0 | 2.02 | -52.13 | 28.66 | 1.42 | -4.7 | 27.93 | 0 | -100.0 | 0 | 16.27 | -2.62 | 54.16 | 1.41 | 6.02 | -21.67 | 0.43 | -65.32 | -67.42 | 0.77 | -12.5 | -6.1 | 0.01 | 0.0 | 0.0 | 67.77 | -53.44 | -28.58 |
| 22Q2 (14) | 3.1 | 152.03 | 20.16 | 1.12 | 181.75 | 800.0 | -0.15 | 46.43 | -7.14 | 0.05 | 0 | -16.67 | 4.22 | 3114.29 | 74.38 | 1.49 | 1.36 | 231.11 | 0.01 | 200.0 | 0 | 16.70 | 4.31 | 246.7 | 1.33 | -11.33 | -18.4 | 1.24 | 21.57 | 4.2 | 0.88 | 3.53 | 6.02 | 0.01 | 0.0 | 0.0 | 145.54 | 122.45 | 14.51 |
| 22Q1 (13) | 1.23 | -46.52 | 5.13 | -1.37 | 42.19 | -878.57 | -0.28 | -1300.0 | -112.12 | 0 | -100.0 | -100.0 | -0.14 | -100.0 | -113.59 | 1.47 | -22.22 | 20.49 | -0.01 | 0 | 0 | 16.01 | -14.6 | 2.38 | 1.5 | -6.83 | 6.38 | 1.02 | -2.86 | 10.87 | 0.85 | 1.19 | 14.86 | 0.01 | 0.0 | 0.0 | 65.43 | -45.95 | -6.61 |
| 21Q4 (12) | 2.3 | 12.75 | -31.55 | -2.37 | -404.26 | -224.08 | -0.02 | 98.94 | 96.97 | 0.02 | 140.0 | 300.0 | -0.07 | -104.46 | -101.33 | 1.89 | 70.27 | 687.5 | 0 | 0 | -100.0 | 18.75 | 77.7 | 557.03 | 1.61 | -10.56 | -1.83 | 1.05 | -20.45 | 0.96 | 0.84 | 2.44 | 9.09 | 0.01 | 0.0 | 0.0 | 121.05 | 27.58 | -34.43 |
| 21Q3 (11) | 2.04 | -20.93 | 22.16 | -0.47 | -193.75 | 78.14 | -1.88 | -1242.86 | -82.52 | -0.05 | -183.33 | -600.0 | 1.57 | -35.12 | 427.08 | 1.11 | 146.67 | 56.34 | 0 | 0 | 0 | 10.55 | 119.0 | 18.89 | 1.8 | 10.43 | 10.43 | 1.32 | 10.92 | 40.43 | 0.82 | -1.2 | 9.33 | 0.01 | 0.0 | 0.0 | 94.88 | -25.34 | -3.41 |
| 21Q2 (10) | 2.58 | 120.51 | 44.13 | -0.16 | -14.29 | 77.46 | -0.14 | -106.06 | -75.0 | 0.06 | 500.0 | 0 | 2.42 | 134.95 | 124.07 | 0.45 | -63.11 | -4.26 | 0 | 0 | 0 | 4.82 | -69.2 | -24.65 | 1.63 | 15.6 | 63.0 | 1.19 | 29.35 | 91.94 | 0.83 | 12.16 | 10.67 | 0.01 | 0.0 | 0.0 | 127.09 | 81.41 | -2.02 |
| 21Q1 (9) | 1.17 | -65.18 | -45.33 | -0.14 | -107.33 | 95.07 | 2.31 | 450.0 | 485.0 | 0.01 | 200.0 | 0 | 1.03 | -80.46 | 247.14 | 1.22 | 408.33 | 67.12 | 0 | -100.0 | 0 | 15.64 | 448.09 | 28.13 | 1.41 | -14.02 | 252.5 | 0.92 | -11.54 | 338.1 | 0.74 | -3.9 | -7.5 | 0.01 | 0.0 | 0.0 | 70.06 | -62.05 | -66.61 |
| 20Q4 (8) | 3.36 | 101.2 | 3.7 | 1.91 | 188.84 | 309.89 | -0.66 | 35.92 | -37.5 | -0.01 | -200.0 | 97.37 | 5.27 | 1197.92 | 126.18 | 0.24 | -66.2 | 300.0 | 0.01 | 0 | 0 | 2.85 | -67.85 | 282.88 | 1.64 | 0.61 | 78.26 | 1.04 | 10.64 | 215.15 | 0.77 | 2.67 | -3.75 | 0.01 | 0.0 | -50.0 | 184.62 | 87.93 | -34.47 |
| 20Q3 (7) | 1.67 | -6.7 | -16.08 | -2.15 | -202.82 | 30.19 | -1.03 | -1187.5 | 43.09 | 0.01 | 0 | -66.67 | -0.48 | -144.44 | 55.96 | 0.71 | 51.06 | -43.2 | 0 | 0 | 0 | 8.88 | 38.79 | -44.76 | 1.63 | 63.0 | 41.74 | 0.94 | 51.61 | 34.29 | 0.75 | 0.0 | -12.79 | 0.01 | 0.0 | -50.0 | 98.24 | -24.27 | -22.0 |
| 20Q2 (6) | 1.79 | -16.36 | -14.35 | -0.71 | 75.0 | -121.88 | -0.08 | 86.67 | 38.46 | 0 | 0 | -100.0 | 1.08 | 254.29 | -38.98 | 0.47 | -35.62 | -69.28 | 0 | 0 | -100.0 | 6.39 | -47.62 | -67.9 | 1.0 | 150.0 | 25.0 | 0.62 | 195.24 | 8.77 | 0.75 | -6.25 | -18.48 | 0.01 | 0.0 | -50.0 | 129.71 | -38.18 | -6.29 |
| 20Q1 (5) | 2.14 | -33.95 | -1.83 | -2.84 | -212.09 | -90.6 | -0.6 | -25.0 | -106.9 | 0 | 100.0 | 100.0 | -0.7 | -130.04 | -201.45 | 0.73 | 1116.67 | 1.39 | 0 | 0 | 100.0 | 12.21 | 1537.82 | 11.05 | 0.4 | -56.52 | 90.48 | 0.21 | -36.36 | -32.26 | 0.8 | 0.0 | -14.89 | 0.01 | -50.0 | -50.0 | 209.80 | -25.53 | 22.23 |
| 19Q4 (4) | 3.24 | 62.81 | 0.0 | -0.91 | 70.45 | 0.0 | -0.48 | 73.48 | 0.0 | -0.38 | -1366.67 | 0.0 | 2.33 | 313.76 | 0.0 | 0.06 | -95.2 | 0.0 | 0 | 0 | 0.0 | 0.75 | -95.36 | 0.0 | 0.92 | -20.0 | 0.0 | 0.33 | -52.86 | 0.0 | 0.8 | -6.98 | 0.0 | 0.02 | 0.0 | 0.0 | 281.74 | 123.69 | 0.0 |
| 19Q3 (3) | 1.99 | -4.78 | 0.0 | -3.08 | -862.5 | 0.0 | -1.81 | -1292.31 | 0.0 | 0.03 | -90.62 | 0.0 | -1.09 | -161.58 | 0.0 | 1.25 | -18.3 | 0.0 | 0 | -100.0 | 0.0 | 16.07 | -19.35 | 0.0 | 1.15 | 43.75 | 0.0 | 0.7 | 22.81 | 0.0 | 0.86 | -6.52 | 0.0 | 0.02 | 0.0 | 0.0 | 125.95 | -9.0 | 0.0 |
| 19Q2 (2) | 2.09 | -4.13 | 0.0 | -0.32 | 78.52 | 0.0 | -0.13 | 55.17 | 0.0 | 0.32 | 1166.67 | 0.0 | 1.77 | 156.52 | 0.0 | 1.53 | 112.5 | 0.0 | 0.08 | 260.0 | 0.0 | 19.92 | 81.23 | 0.0 | 0.8 | 280.95 | 0.0 | 0.57 | 83.87 | 0.0 | 0.92 | -2.13 | 0.0 | 0.02 | 0.0 | 0.0 | 138.41 | -19.37 | 0.0 |
| 19Q1 (1) | 2.18 | 0.0 | 0.0 | -1.49 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 10.99 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 171.65 | 0.0 | 0.0 |
