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) | 3.48 | -59.11 | -0.08 | 0 | -4.39 | 0 | -0.05 | 0 | 3.4 | -59.23 | 0.08 | -52.94 | 0 | 0 | 0.73 | -28.39 | 3.02 | -19.25 | 2.39 | -33.98 | 0.49 | 0.0 | 0 | 0 | 120.83 | -41.64 |
| 2022 (9) | 8.51 | 409.58 | -0.17 | 0 | -6.17 | 0 | 0.11 | 0 | 8.34 | 572.58 | 0.17 | -63.04 | 0 | 0 | 1.02 | -49.49 | 3.74 | -20.76 | 3.62 | 2.26 | 0.49 | 8.89 | 0 | 0 | 207.06 | 394.7 |
| 2021 (8) | 1.67 | 41.53 | -0.43 | 0 | -1.03 | 0 | -0.13 | 0 | 1.24 | 87.88 | 0.46 | -11.54 | 0 | 0 | 2.01 | -27.31 | 4.72 | -8.53 | 3.54 | -9.0 | 0.45 | 36.36 | 0 | 0 | 41.85 | 49.68 |
| 2020 (7) | 1.18 | -64.88 | -0.52 | 0 | -1.6 | 0 | 0.05 | 0 | 0.66 | -73.17 | 0.52 | -43.48 | 0 | 0 | 2.77 | -55.83 | 5.16 | 28.04 | 3.89 | 23.1 | 0.33 | 3.12 | 0 | 0 | 27.96 | -71.04 |
| 2019 (6) | 3.36 | 44.83 | -0.9 | 0 | -2.88 | 0 | -0.01 | 0 | 2.46 | 61.84 | 0.92 | 15.0 | 0 | 0 | 6.26 | 7.88 | 4.03 | 11.33 | 3.16 | 3.95 | 0.32 | -3.03 | 0 | 0 | 96.55 | 40.25 |
| 2018 (5) | 2.32 | -19.16 | -0.8 | 0 | -1.65 | 0 | 0.11 | 0 | 1.52 | -44.53 | 0.8 | 515.38 | 0 | 0 | 5.81 | 501.09 | 3.62 | -8.82 | 3.04 | 0.66 | 0.33 | -2.94 | 0 | 0 | 68.84 | -19.4 |
| 2017 (4) | 2.87 | -29.31 | -0.13 | 0 | -2.1 | 0 | 0 | 0 | 2.74 | -31.5 | 0.13 | 62.5 | 0 | 0 | 0.97 | 67.57 | 3.97 | -9.57 | 3.02 | -17.49 | 0.34 | -2.86 | 0 | 0 | 85.42 | -15.64 |
| 2016 (3) | 4.06 | 47.64 | -0.06 | 0 | -3.96 | 0 | -0.01 | 0 | 4.0 | 115.05 | 0.08 | -91.01 | 0 | 0 | 0.58 | -91.89 | 4.39 | 18.97 | 3.66 | 17.31 | 0.35 | 9.38 | 0 | 0 | 101.25 | 26.65 |
| 2015 (2) | 2.75 | -3.51 | -0.89 | 0 | -1.75 | 0 | -0.01 | 0 | 1.86 | -13.49 | 0.89 | 28.99 | 0 | 0 | 7.10 | 30.22 | 3.69 | 11.14 | 3.12 | 1.3 | 0.32 | 33.33 | 0 | 0 | 79.94 | -6.87 |
| 2014 (1) | 2.85 | 37.68 | -0.7 | 0 | -1.68 | 0 | 0.01 | 0 | 2.15 | 10.26 | 0.69 | 475.0 | 0 | 0 | 5.45 | 355.45 | 3.32 | 44.98 | 3.08 | 50.98 | 0.24 | 4.35 | 0 | 0 | 85.84 | -5.86 |
| 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) | 1.37 | 71.25 | -54.03 | -0.03 | -50.0 | 0.0 | -0.24 | 71.08 | 76.47 | 0.02 | -50.0 | 140.0 | 1.34 | 71.79 | -54.58 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 1.10 | 83.52 | -8.42 | 0.85 | -10.53 | 63.46 | 0.54 | -36.47 | 100.0 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 204.48 | 147.93 | -73.24 |
| 23Q3 (19) | 0.8 | 95.12 | -70.59 | -0.02 | -100.0 | 33.33 | -0.83 | 33.06 | 72.15 | 0.04 | 233.33 | -50.0 | 0.78 | 95.0 | -71.0 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 0.60 | 56.29 | -17.96 | 0.95 | 37.68 | -8.65 | 0.85 | 37.1 | -27.35 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 82.47 | 48.86 | -60.89 |
| 23Q2 (18) | 0.41 | -53.93 | -72.48 | -0.01 | 50.0 | 80.0 | -1.24 | 40.38 | -3.33 | -0.03 | 62.5 | -150.0 | 0.4 | -54.02 | -72.22 | 0.01 | -50.0 | -80.0 | 0 | 0 | 0 | 0.38 | -55.56 | -62.99 | 0.69 | 30.19 | -37.84 | 0.62 | 63.16 | -44.64 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 55.41 | -68.87 | -53.89 |
| 23Q1 (17) | 0.89 | -70.13 | -32.06 | -0.02 | 33.33 | 60.0 | -2.08 | -103.92 | -114.43 | -0.08 | -60.0 | -500.0 | 0.87 | -70.51 | -30.95 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | 0.86 | -28.16 | -8.62 | 0.53 | 1.92 | -50.47 | 0.38 | 40.74 | -63.81 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 178.00 | -76.7 | 58.98 |
| 22Q4 (16) | 2.98 | 9.56 | 80.61 | -0.03 | 0.0 | 75.0 | -1.02 | 65.77 | 37.42 | -0.05 | -162.5 | 0 | 2.95 | 9.67 | 92.81 | 0.03 | 0.0 | -75.0 | 0 | 0 | 0 | 1.20 | 64.4 | -50.6 | 0.52 | -50.0 | -50.94 | 0.27 | -76.92 | -65.82 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 764.10 | 262.39 | 321.41 |
| 22Q3 (15) | 2.72 | 82.55 | 568.97 | -0.03 | 40.0 | 85.71 | -2.98 | -148.33 | -386.54 | 0.08 | 33.33 | 900.0 | 2.69 | 86.81 | 440.51 | 0.03 | -40.0 | -85.0 | 0 | 0 | 0 | 0.73 | -29.49 | -79.42 | 1.04 | -6.31 | 0.0 | 1.17 | 4.46 | 42.68 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 210.85 | 75.47 | 441.73 |
| 22Q2 (14) | 1.49 | 13.74 | 381.13 | -0.05 | 0.0 | 44.44 | -1.2 | -23.71 | -385.71 | 0.06 | 200.0 | 0 | 1.44 | 14.29 | 332.26 | 0.05 | 0.0 | -44.44 | 0 | 0 | 0 | 1.04 | 9.73 | -24.66 | 1.11 | 3.74 | -17.78 | 1.12 | 6.67 | 17.89 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | 120.16 | 7.32 | 338.06 |
| 22Q1 (13) | 1.31 | -20.61 | 14.91 | -0.05 | 58.33 | -150.0 | -0.97 | 40.49 | -12.79 | 0.02 | 0 | 116.67 | 1.26 | -17.65 | 12.5 | 0.05 | -58.33 | 0.0 | 0 | 0 | 0 | 0.94 | -61.16 | 8.3 | 1.07 | 0.94 | -15.75 | 1.05 | 32.91 | 7.14 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | 111.97 | -38.25 | 6.07 |
| 21Q4 (12) | 1.65 | 384.48 | 492.86 | -0.12 | 42.86 | 29.41 | -1.63 | -256.73 | -517.95 | 0 | 100.0 | -100.0 | 1.53 | 293.67 | 359.32 | 0.12 | -40.0 | -29.41 | 0 | 0 | 0 | 2.43 | -31.5 | -15.84 | 1.06 | 1.92 | -34.57 | 0.79 | -3.66 | -33.05 | 0.12 | 0.0 | 33.33 | 0 | 0 | 0 | 181.32 | 393.86 | 648.27 |
| 21Q3 (11) | -0.58 | -9.43 | -627.27 | -0.21 | -133.33 | 0.0 | 1.04 | 147.62 | 282.46 | -0.01 | 0 | 50.0 | -0.79 | -27.42 | -690.0 | 0.2 | 122.22 | -4.76 | 0 | 0 | 0 | 3.55 | 158.08 | -21.99 | 1.04 | -22.96 | -18.75 | 0.82 | -13.68 | -13.68 | 0.12 | 20.0 | 50.0 | 0 | 0 | 0 | -61.70 | -22.24 | -677.76 |
| 21Q2 (10) | -0.53 | -146.49 | -148.18 | -0.09 | -350.0 | 18.18 | 0.42 | 148.84 | 134.15 | 0 | 100.0 | -100.0 | -0.62 | -155.36 | -162.63 | 0.09 | 80.0 | -18.18 | 0 | 0 | 0 | 1.37 | 57.74 | -47.54 | 1.35 | 6.3 | 14.41 | 0.95 | -3.06 | 7.95 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | -50.48 | -147.82 | -144.05 |
| 21Q1 (9) | 1.14 | 371.43 | 192.31 | -0.02 | 88.24 | 0.0 | -0.86 | -320.51 | -352.63 | -0.12 | -180.0 | -20.0 | 1.12 | 289.83 | 202.7 | 0.05 | -70.59 | 150.0 | 0 | 0 | 0 | 0.87 | -69.82 | 78.14 | 1.27 | -21.6 | 17.59 | 0.98 | -16.95 | 10.11 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 105.56 | 419.18 | 162.54 |
| 20Q4 (8) | -0.42 | -481.82 | -347.06 | -0.17 | 19.05 | -183.33 | 0.39 | 168.42 | 1850.0 | 0.15 | 850.0 | 25.0 | -0.59 | -490.0 | -636.36 | 0.17 | -19.05 | 183.33 | 0 | 0 | 0 | 2.89 | -36.5 | 65.0 | 1.62 | 26.56 | 78.02 | 1.18 | 24.21 | 107.02 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | -33.07 | -409.66 | -226.45 |
| 20Q3 (7) | 0.11 | -90.0 | -91.34 | -0.21 | -90.91 | -320.0 | -0.57 | 53.66 | 44.66 | -0.02 | -300.0 | 0 | -0.1 | -110.1 | -108.2 | 0.21 | 90.91 | 320.0 | 0 | 0 | 0 | 4.55 | 73.55 | 198.18 | 1.28 | 8.47 | 25.49 | 0.95 | 7.95 | 11.76 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 10.68 | -90.68 | -92.18 |
| 20Q2 (6) | 1.1 | 182.05 | -21.43 | -0.11 | -450.0 | 68.57 | -1.23 | -547.37 | -167.39 | 0.01 | 110.0 | 0 | 0.99 | 167.57 | -5.71 | 0.11 | 450.0 | -70.27 | 0 | 0 | 0 | 2.62 | 435.6 | -72.11 | 1.18 | 9.26 | 12.38 | 0.88 | -1.12 | -1.12 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 114.58 | 184.99 | -20.61 |
| 20Q1 (5) | 0.39 | 129.41 | -23.53 | -0.02 | 66.67 | 95.45 | -0.19 | -1050.0 | 86.52 | -0.1 | -183.33 | 23.08 | 0.37 | 236.36 | 428.57 | 0.02 | -66.67 | -95.45 | 0 | 0 | 0 | 0.49 | -72.05 | -95.51 | 1.08 | 18.68 | 2.86 | 0.89 | 56.14 | 4.71 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 40.21 | 53.73 | -26.68 |
| 19Q4 (4) | 0.17 | -86.61 | 0.0 | -0.06 | -20.0 | 0.0 | 0.02 | 101.94 | 0.0 | 0.12 | 0 | 0.0 | 0.11 | -90.98 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 1.75 | 14.75 | 0.0 | 0.91 | -10.78 | 0.0 | 0.57 | -32.94 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 26.15 | -80.85 | 0.0 |
| 19Q3 (3) | 1.27 | -9.29 | 0.0 | -0.05 | 85.71 | 0.0 | -1.03 | -123.91 | 0.0 | 0 | 0 | 0.0 | 1.22 | 16.19 | 0.0 | 0.05 | -86.49 | 0.0 | 0 | 0 | 0.0 | 1.52 | -83.77 | 0.0 | 1.02 | -2.86 | 0.0 | 0.85 | -4.49 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 136.56 | -5.38 | 0.0 |
| 19Q2 (2) | 1.4 | 174.51 | 0.0 | -0.35 | 20.45 | 0.0 | -0.46 | 67.38 | 0.0 | 0 | 100.0 | 0.0 | 1.05 | 1400.0 | 0.0 | 0.37 | -15.91 | 0.0 | 0 | 0 | 0.0 | 9.39 | -13.77 | 0.0 | 1.05 | 0.0 | 0.0 | 0.89 | 4.71 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 144.33 | 163.19 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -1.41 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.89 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 54.84 | 0.0 | 0.0 |
