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) | 3.93 | -29.57 | -0.62 | 0 | -4.06 | 0 | 0.05 | 0 | 3.31 | 206.48 | 0.87 | -74.86 | 0 | 0 | 4.82 | -72.19 | 3.24 | -34.15 | 2.85 | -35.81 | 1.68 | 11.26 | 0.05 | -28.57 | 85.81 | -7.43 |
| 2022 (9) | 5.58 | 88.51 | -4.5 | 0 | 2.47 | 626.47 | -0.18 | 0 | 1.08 | 0 | 3.46 | 2.37 | 0 | 0 | 17.33 | -16.76 | 4.92 | 66.78 | 4.44 | 66.29 | 1.51 | 39.81 | 0.07 | 16.67 | 92.69 | 19.31 |
| 2021 (8) | 2.96 | 3.5 | -3.34 | 0 | 0.34 | -78.48 | 0.11 | 0 | -0.38 | 0 | 3.38 | -12.44 | 0 | 0 | 20.83 | -29.11 | 2.95 | 15.23 | 2.67 | 50.85 | 1.08 | 18.68 | 0.06 | 20.0 | 77.69 | -25.84 |
| 2020 (7) | 2.86 | 52.94 | -3.94 | 0 | 1.58 | 0 | -0.01 | 0 | -1.08 | 0 | 3.86 | 132.53 | 0 | 0 | 29.38 | 112.71 | 2.56 | 35.45 | 1.77 | 20.41 | 0.91 | 10.98 | 0.05 | 0.0 | 104.76 | 31.09 |
| 2019 (6) | 1.87 | -39.29 | -1.67 | 0 | -1.65 | 0 | -0.05 | 0 | 0.2 | 0 | 1.66 | -69.43 | 0 | 0 | 13.81 | -59.99 | 1.89 | -48.22 | 1.47 | -48.24 | 0.82 | 24.24 | 0.05 | -16.67 | 79.91 | -7.63 |
| 2018 (5) | 3.08 | -24.14 | -5.34 | 0 | -2.64 | 0 | -0.15 | 0 | -2.26 | 0 | 5.43 | 748.44 | 0 | 0 | 34.52 | 910.25 | 3.65 | 4.58 | 2.84 | -29.35 | 0.66 | 6.45 | 0.06 | -53.85 | 86.52 | 1.65 |
| 2017 (4) | 4.06 | -22.07 | 6.24 | 0 | -4.23 | 0 | 0.13 | 0.0 | 10.3 | 114.14 | 0.64 | 18.52 | 0 | 0 | 3.42 | 49.27 | 3.49 | 12.94 | 4.02 | 62.1 | 0.62 | -12.68 | 0.13 | -38.1 | 85.12 | -44.45 |
| 2016 (3) | 5.21 | 144.6 | -0.4 | 0 | -4.59 | 0 | 0.13 | -94.78 | 4.81 | 52.7 | 0.54 | -14.29 | 0 | 0 | 2.29 | -7.38 | 3.09 | -11.21 | 2.48 | -20.26 | 0.71 | -1.39 | 0.21 | -4.55 | 153.24 | 191.36 |
| 2015 (2) | 2.13 | -25.52 | 1.02 | 0 | -0.61 | 0 | 2.49 | 0 | 3.15 | 101.92 | 0.63 | 6.78 | 0 | 0 | 2.47 | -45.79 | 3.48 | 42.04 | 3.11 | 35.81 | 0.72 | 10.77 | 0.22 | 450.0 | 52.59 | -45.2 |
| 2014 (1) | 2.86 | 29.41 | -1.3 | 0 | -1.94 | 0 | -0.06 | 0 | 1.56 | -47.3 | 0.59 | -7.81 | 0 | 0 | 4.56 | -11.59 | 2.45 | 2.08 | 2.29 | 7.01 | 0.65 | 10.17 | 0.04 | 33.33 | 95.97 | 19.86 |
| 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) | 0.85 | -18.27 | -59.72 | -0.94 | -944.44 | 52.04 | -0.43 | 88.02 | -219.44 | 0.21 | 333.33 | 2200.0 | -0.09 | -109.47 | -160.0 | 0.27 | 170.0 | -75.45 | 0 | 0 | 0 | 5.81 | 156.06 | -72.97 | 0.87 | 22.54 | -29.27 | 0.48 | -43.53 | -40.0 | 0.42 | 0.0 | 2.44 | 0.01 | 0.0 | -50.0 | 93.41 | 14.96 | -45.55 |
| 23Q3 (19) | 1.04 | -24.09 | -21.8 | -0.09 | -112.5 | 89.66 | -3.59 | -7080.0 | -238.68 | -0.09 | -800.0 | -350.0 | 0.95 | -54.55 | 106.52 | 0.1 | -54.55 | -87.01 | 0 | 0 | 0 | 2.27 | -51.56 | -84.39 | 0.71 | -12.35 | -48.92 | 0.85 | -4.49 | -48.8 | 0.42 | 0.0 | 5.0 | 0.01 | 0.0 | -50.0 | 81.25 | -21.72 | 27.07 |
| 23Q2 (18) | 1.37 | 101.47 | 30.48 | 0.72 | 332.26 | 200.0 | -0.05 | -350.0 | -101.92 | -0.01 | 85.71 | 0 | 2.09 | 464.86 | 533.33 | 0.22 | -18.52 | -63.93 | 0 | 0 | 0 | 4.68 | -25.45 | -63.24 | 0.81 | -3.57 | -29.57 | 0.89 | 41.27 | -12.75 | 0.42 | 0.0 | 16.67 | 0.01 | 0.0 | -50.0 | 103.79 | 61.79 | 38.38 |
| 23Q1 (17) | 0.68 | -67.77 | -37.61 | -0.31 | 84.18 | 67.37 | 0.02 | -94.44 | -96.49 | -0.07 | -600.0 | 50.0 | 0.37 | 146.67 | 164.29 | 0.27 | -75.45 | -72.45 | 0 | 0 | 0 | 6.28 | -70.77 | -69.57 | 0.84 | -31.71 | -27.59 | 0.63 | -21.25 | -34.38 | 0.42 | 2.44 | 23.53 | 0.01 | -50.0 | 0.0 | 64.15 | -62.6 | -22.9 |
| 22Q4 (16) | 2.11 | 58.65 | 41.61 | -1.96 | -125.29 | -575.86 | 0.36 | 133.96 | 176.92 | -0.01 | 50.0 | -107.69 | 0.15 | -67.39 | -87.5 | 1.1 | 42.86 | 115.69 | 0 | 0 | 0 | 21.48 | 47.88 | 106.42 | 1.23 | -11.51 | 16.04 | 0.8 | -51.81 | -23.08 | 0.41 | 2.5 | 36.67 | 0.02 | 0.0 | 0.0 | 171.54 | 168.28 | 56.58 |
| 22Q3 (15) | 1.33 | 26.67 | 10.83 | -0.87 | -20.83 | -4.82 | -1.06 | -140.77 | 13.11 | -0.02 | 0 | -150.0 | 0.46 | 39.39 | 24.32 | 0.77 | 26.23 | 1.32 | 0 | 0 | 0 | 14.53 | 14.08 | -13.79 | 1.39 | 20.87 | 52.75 | 1.66 | 62.75 | 74.74 | 0.4 | 11.11 | 42.86 | 0.02 | 0.0 | 100.0 | 63.94 | -14.74 | -33.93 |
| 22Q2 (14) | 1.05 | -3.67 | 1054.55 | -0.72 | 24.21 | 52.0 | 2.6 | 356.14 | 225.0 | 0 | 100.0 | 100.0 | 0.33 | 135.71 | 120.5 | 0.61 | -37.76 | -59.87 | 0 | 0 | 0 | 12.73 | -38.27 | -71.18 | 1.15 | -0.86 | 116.98 | 1.02 | 6.25 | 168.42 | 0.36 | 5.88 | 38.46 | 0.02 | 100.0 | 100.0 | 75.00 | -9.86 | 543.18 |
| 22Q1 (13) | 1.09 | -26.85 | 186.84 | -0.95 | -227.59 | -31.94 | 0.57 | 338.46 | -9.52 | -0.14 | -207.69 | -800.0 | 0.14 | -88.33 | 141.18 | 0.98 | 92.16 | 66.1 | 0 | 0 | 0 | 20.63 | 98.22 | 18.54 | 1.16 | 9.43 | 157.78 | 0.96 | -7.69 | 220.0 | 0.34 | 13.33 | 41.67 | 0.01 | -50.0 | 0.0 | 83.21 | -24.05 | 20.43 |
| 21Q4 (12) | 1.49 | 24.17 | 132.81 | -0.29 | 65.06 | 68.48 | 0.13 | 110.66 | -83.12 | 0.13 | 225.0 | 208.33 | 1.2 | 224.32 | 528.57 | 0.51 | -32.89 | -59.2 | 0 | 0 | 0 | 10.41 | -38.24 | -73.02 | 1.06 | 16.48 | 79.66 | 1.04 | 9.47 | 126.09 | 0.3 | 7.14 | 25.0 | 0.02 | 100.0 | 100.0 | 109.56 | 13.21 | 21.54 |
| 21Q3 (11) | 1.2 | 1190.91 | 110.53 | -0.83 | 44.67 | -245.83 | -1.22 | -252.5 | -383.72 | 0.04 | 144.44 | -55.56 | 0.37 | 122.98 | 12.12 | 0.76 | -50.0 | -8.43 | 0 | 0 | 0 | 16.85 | -61.86 | -35.64 | 0.91 | 71.7 | 59.65 | 0.95 | 150.0 | 227.59 | 0.28 | 7.69 | 21.74 | 0.01 | 0.0 | 0.0 | 96.77 | 671.85 | -10.02 |
| 21Q2 (10) | -0.11 | -128.95 | -115.71 | -1.5 | -108.33 | -56.25 | 0.8 | 26.98 | 433.33 | -0.09 | -550.0 | -190.0 | -1.61 | -373.53 | -519.23 | 1.52 | 157.63 | 63.44 | 0 | 0 | 0 | 44.19 | 153.88 | 66.77 | 0.53 | 17.78 | -32.05 | 0.38 | 26.67 | -55.29 | 0.26 | 8.33 | 18.18 | 0.01 | 0.0 | 0.0 | -16.92 | -124.49 | -126.11 |
| 21Q1 (9) | 0.38 | -40.62 | -60.0 | -0.72 | 21.74 | 60.44 | 0.63 | -18.18 | 173.91 | 0.02 | 116.67 | 128.57 | -0.34 | -21.43 | 60.92 | 0.59 | -52.8 | -30.59 | 0 | 0 | 0 | 17.40 | -54.89 | -34.07 | 0.45 | -23.73 | -26.23 | 0.3 | -34.78 | 76.47 | 0.24 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 69.09 | -23.35 | -71.64 |
| 20Q4 (8) | 0.64 | 12.28 | -18.99 | -0.92 | -283.33 | -348.65 | 0.77 | 79.07 | 552.94 | -0.12 | -233.33 | -233.33 | -0.28 | -184.85 | -124.14 | 1.25 | 50.6 | 35.87 | 0 | 0 | 0 | 38.58 | 47.35 | 10.71 | 0.59 | 3.51 | 47.5 | 0.46 | 58.62 | 206.67 | 0.24 | 4.35 | 14.29 | 0.01 | 0.0 | 0.0 | 90.14 | -16.18 | -57.78 |
| 20Q3 (7) | 0.57 | -18.57 | 198.28 | -0.24 | 75.0 | -100.0 | 0.43 | 186.67 | 125.75 | 0.09 | -10.0 | -10.0 | 0.33 | 226.92 | 147.14 | 0.83 | -10.75 | 112.82 | 0 | 0 | 0 | 26.18 | -1.18 | 94.69 | 0.57 | -26.92 | 23.91 | 0.29 | -65.88 | -40.82 | 0.23 | 4.55 | 9.52 | 0.01 | 0.0 | 0.0 | 107.55 | 65.93 | 231.65 |
| 20Q2 (6) | 0.7 | -26.32 | -23.91 | -0.96 | 47.25 | -380.0 | 0.15 | -34.78 | -11.76 | 0.1 | 242.86 | 242.86 | -0.26 | 70.11 | -136.11 | 0.93 | 9.41 | 389.47 | 0 | 0 | 0 | 26.50 | 0.37 | 329.51 | 0.78 | 27.87 | 34.48 | 0.85 | 400.0 | 112.5 | 0.22 | 4.76 | 10.0 | 0.01 | 0.0 | 0.0 | 64.81 | -73.39 | -57.02 |
| 20Q1 (5) | 0.95 | 20.25 | 28.38 | -1.82 | -591.89 | -5.81 | 0.23 | 235.29 | 1050.0 | -0.07 | -177.78 | -40.0 | -0.87 | -175.0 | 11.22 | 0.85 | -7.61 | 466.67 | 0 | 0 | 0 | 26.40 | -24.25 | 498.34 | 0.61 | 52.5 | 35.56 | 0.17 | 13.33 | -60.47 | 0.21 | 0.0 | 5.0 | 0.01 | 0.0 | 0.0 | 243.59 | 14.09 | 110.67 |
| 19Q4 (4) | 0.79 | 236.21 | 0.0 | 0.37 | 408.33 | 0.0 | -0.17 | 89.82 | 0.0 | 0.09 | -10.0 | 0.0 | 1.16 | 265.71 | 0.0 | 0.92 | 135.9 | 0.0 | 0 | 0 | 0.0 | 34.85 | 159.13 | 0.0 | 0.4 | -13.04 | 0.0 | 0.15 | -69.39 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 213.51 | 361.37 | 0.0 |
| 19Q3 (3) | -0.58 | -163.04 | 0.0 | -0.12 | 40.0 | 0.0 | -1.67 | -1082.35 | 0.0 | 0.1 | 242.86 | 0.0 | -0.7 | -197.22 | 0.0 | 0.39 | 105.26 | 0.0 | 0 | 0 | 0.0 | 13.45 | 118.0 | 0.0 | 0.46 | -20.69 | 0.0 | 0.49 | 22.5 | 0.0 | 0.21 | 5.0 | 0.0 | 0.01 | 0.0 | 0.0 | -81.69 | -154.16 | 0.0 |
| 19Q2 (2) | 0.92 | 24.32 | 0.0 | -0.2 | 88.37 | 0.0 | 0.17 | 750.0 | 0.0 | -0.07 | -40.0 | 0.0 | 0.72 | 173.47 | 0.0 | 0.19 | 26.67 | 0.0 | 0 | 0 | 0.0 | 6.17 | 39.83 | 0.0 | 0.58 | 28.89 | 0.0 | 0.4 | -6.98 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.82 | 30.44 | 0.0 |
| 19Q1 (1) | 0.74 | 0.0 | 0.0 | -1.72 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.41 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 115.62 | 0.0 | 0.0 |
