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) | 8.72 | 45.58 | 0.21 | 0 | -19.88 | 0 | 0.01 | 0 | 8.93 | 87.61 | 1.12 | 5.66 | -0.09 | 0 | 5.81 | -1.08 | 6.78 | 16.1 | 6.39 | -7.66 | 0.32 | 6.67 | 0.08 | -20.0 | 128.42 | 56.94 |
| 2022 (9) | 5.99 | 39.3 | -1.23 | 0 | 2.67 | -43.67 | 0 | 0 | 4.76 | 153.19 | 1.06 | 51.43 | -0.04 | 0 | 5.88 | 26.58 | 5.84 | 9.77 | 6.92 | 78.81 | 0.3 | 11.11 | 0.1 | 0.0 | 81.83 | -19.31 |
| 2021 (8) | 4.3 | 8.31 | -2.42 | 0 | 4.74 | 0 | -0.07 | 0 | 1.88 | -53.0 | 0.7 | 112.12 | -0.03 | 0 | 4.64 | 71.05 | 5.32 | 22.58 | 3.87 | 22.86 | 0.27 | 3.85 | 0.1 | 11.11 | 101.42 | -10.59 |
| 2020 (7) | 3.97 | 11.83 | 0.03 | 0 | -6.82 | 0 | -0.03 | 0 | 4.0 | 0 | 0.33 | -93.58 | 0 | 0 | 2.71 | -93.29 | 4.34 | -4.82 | 3.15 | -13.46 | 0.26 | 13.04 | 0.09 | 28.57 | 113.43 | 25.89 |
| 2019 (6) | 3.55 | 6.29 | -5.59 | 0 | 0.29 | 0 | 0.13 | 0 | -2.04 | 0 | 5.14 | 1672.41 | -0.01 | 0 | 40.47 | 1746.38 | 4.56 | -6.75 | 3.64 | -21.04 | 0.23 | 21.05 | 0.07 | 16.67 | 90.10 | 31.11 |
| 2018 (5) | 3.34 | 32.54 | -0.26 | 0 | -2.75 | 0 | -0.13 | 0 | 3.08 | 23.69 | 0.29 | -14.71 | 0 | 0 | 2.19 | -25.79 | 4.89 | 9.15 | 4.61 | 59.52 | 0.19 | 18.75 | 0.06 | 50.0 | 68.72 | -15.73 |
| 2017 (4) | 2.52 | -16.28 | -0.03 | 0 | -1.19 | 0 | -0.03 | 0 | 2.49 | -43.28 | 0.34 | 21.43 | 0 | 0 | 2.95 | 4.55 | 4.48 | 17.28 | 2.89 | -9.97 | 0.16 | 23.08 | 0.04 | 33.33 | 81.55 | -8.69 |
| 2016 (3) | 3.01 | -18.65 | 1.38 | 0 | -2.24 | 0 | -0.01 | 0 | 4.39 | 1588.46 | 0.28 | 47.37 | -0.01 | 0 | 2.83 | 38.74 | 3.82 | 11.7 | 3.21 | -3.02 | 0.13 | 0.0 | 0.03 | 0.0 | 89.32 | -16.23 |
| 2015 (2) | 3.7 | 12.8 | -3.44 | 0 | 0.22 | 0 | -0.01 | 0 | 0.26 | -87.44 | 0.19 | 533.33 | 0 | 0 | 2.04 | 500.75 | 3.42 | 9.62 | 3.31 | 4.75 | 0.13 | 0.0 | 0.03 | -25.0 | 106.63 | 8.25 |
| 2014 (1) | 3.28 | -4.09 | -1.21 | 0 | -0.04 | 0 | 0.02 | -60.0 | 2.07 | -46.09 | 0.03 | -25.0 | 0 | 0 | 0.34 | -37.54 | 3.12 | 31.65 | 3.16 | 22.96 | 0.13 | -13.33 | 0.04 | 33.33 | 98.50 | -20.8 |
| 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) | 2.24 | -34.31 | 69.7 | -0.97 | -38.57 | -1070.0 | -0.71 | 83.75 | -169.61 | -0.05 | -400.0 | -171.43 | 1.27 | -53.14 | -10.56 | 0.46 | 1433.33 | 91.67 | 0.3 | 185.71 | 2900.0 | 10.41 | 1714.33 | 119.42 | 1.58 | -9.2 | -14.13 | 0.89 | -58.02 | -9.18 | 0.09 | 12.5 | 12.5 | 0.02 | 0.0 | 0.0 | 224.00 | 45.83 | 83.27 |
| 23Q3 (19) | 3.41 | 224.76 | -3.67 | -0.7 | -130.43 | -75.0 | -4.37 | 64.06 | -585.56 | -0.01 | -110.0 | 90.0 | 2.71 | -19.1 | -13.69 | 0.03 | -82.35 | -90.0 | -0.35 | -1066.67 | -3600.0 | 0.57 | -83.26 | -90.4 | 1.74 | -4.4 | 16.0 | 2.12 | 8.72 | -20.9 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0.0 | 153.60 | 199.89 | 20.19 |
| 23Q2 (18) | 1.05 | -48.28 | 452.63 | 2.3 | 634.88 | 443.28 | -12.16 | -358.87 | -632.53 | 0.1 | 433.33 | 0.0 | 3.35 | 109.38 | 797.92 | 0.17 | -62.22 | -32.0 | -0.03 | 0 | 50.0 | 3.43 | -64.51 | -41.19 | 1.82 | 11.66 | 29.08 | 1.95 | 37.32 | 16.07 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0.0 | 51.22 | -61.65 | 377.15 |
| 23Q1 (17) | 2.03 | 53.79 | 118.28 | -0.43 | -530.0 | -65.38 | -2.65 | -359.8 | -209.96 | -0.03 | -142.86 | 57.14 | 1.6 | 12.68 | 138.81 | 0.45 | 87.5 | 60.71 | 0 | -100.0 | 0 | 9.66 | 103.59 | 26.57 | 1.63 | -11.41 | 49.54 | 1.42 | 44.9 | -10.13 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | -33.33 | 133.55 | 9.27 | 141.26 |
| 22Q4 (16) | 1.32 | -62.71 | 17.86 | 0.1 | 125.0 | 129.41 | 1.02 | 13.33 | -43.96 | 0.07 | 170.0 | 600.0 | 1.42 | -54.78 | 82.05 | 0.24 | -20.0 | -27.27 | 0.01 | 0.0 | 0.0 | 4.74 | -20.63 | -44.52 | 1.84 | 22.67 | 37.31 | 0.98 | -63.43 | 2.08 | 0.08 | 14.29 | 14.29 | 0.02 | 0.0 | -33.33 | 122.22 | -4.36 | 15.67 |
| 22Q3 (15) | 3.54 | 1763.16 | 109.47 | -0.4 | 40.3 | -207.69 | 0.9 | 154.22 | -22.41 | -0.1 | -200.0 | -233.33 | 3.14 | 754.17 | 101.28 | 0.3 | 20.0 | 233.33 | 0.01 | 116.67 | 0.0 | 5.98 | 2.55 | 175.56 | 1.5 | 6.38 | 6.38 | 2.68 | 59.52 | 141.44 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 127.80 | 1090.54 | -9.26 |
| 22Q2 (14) | 0.19 | -79.57 | -36.67 | -0.67 | -157.69 | 58.13 | -1.66 | -168.88 | -154.43 | 0.1 | 242.86 | 350.0 | -0.48 | -171.64 | 63.08 | 0.25 | -10.71 | 2400.0 | -0.06 | 0 | -50.0 | 5.83 | -23.62 | 2131.93 | 1.41 | 29.36 | -0.7 | 1.68 | 6.33 | 76.84 | 0.07 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 10.73 | -80.61 | -62.43 |
| 22Q1 (13) | 0.93 | -16.96 | -21.85 | -0.26 | 23.53 | 23.53 | 2.41 | 32.42 | 286.82 | -0.07 | -800.0 | -250.0 | 0.67 | -14.1 | -21.18 | 0.28 | -15.15 | 7.69 | 0 | -100.0 | 0 | 7.63 | -10.76 | -4.93 | 1.09 | -18.66 | -4.39 | 1.58 | 64.58 | 88.1 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 55.36 | -47.61 | -56.27 |
| 21Q4 (12) | 1.12 | -33.73 | 15.46 | -0.34 | -161.54 | -54.55 | 1.82 | 56.9 | 360.0 | 0.01 | 133.33 | -75.0 | 0.78 | -50.0 | 4.0 | 0.33 | 266.67 | 371.43 | 0.01 | 0.0 | 200.0 | 8.55 | 294.21 | 283.49 | 1.34 | -4.96 | 17.54 | 0.96 | -13.51 | 6.67 | 0.07 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 105.66 | -24.97 | 8.93 |
| 21Q3 (11) | 1.69 | 463.33 | 43.22 | -0.13 | 91.88 | -122.03 | 1.16 | -61.97 | 127.1 | -0.03 | 25.0 | 25.0 | 1.56 | 220.0 | -11.86 | 0.09 | 800.0 | 28.57 | 0.01 | 125.0 | -66.67 | 2.17 | 730.6 | 5.96 | 1.41 | -0.7 | 4.44 | 1.11 | 16.84 | 26.14 | 0.07 | 0.0 | 16.67 | 0.02 | -33.33 | 0.0 | 140.83 | 392.92 | 14.58 |
| 21Q2 (10) | 0.3 | -74.79 | -73.68 | -1.6 | -370.59 | -1677.78 | 3.05 | 336.43 | 997.06 | -0.04 | -100.0 | -300.0 | -1.3 | -252.94 | -223.81 | 0.01 | -96.15 | -91.67 | -0.04 | 0 | -100.0 | 0.26 | -96.75 | -92.71 | 1.42 | 24.56 | 15.45 | 0.95 | 13.1 | 13.1 | 0.07 | 0.0 | 16.67 | 0.03 | 0.0 | 50.0 | 28.57 | -77.43 | -76.94 |
| 21Q1 (9) | 1.19 | 22.68 | 72.46 | -0.34 | -54.55 | -41.67 | -1.29 | -84.29 | 13.42 | -0.02 | -150.0 | -100.0 | 0.85 | 13.33 | 88.89 | 0.26 | 271.43 | 225.0 | 0 | 100.0 | 0 | 8.02 | 259.96 | 125.69 | 1.14 | 0.0 | 83.87 | 0.84 | -6.67 | 58.49 | 0.07 | 0.0 | 16.67 | 0.03 | 0.0 | 50.0 | 126.60 | 30.51 | 11.92 |
| 20Q4 (8) | 0.97 | -17.8 | 25.97 | -0.22 | -137.29 | 51.11 | -0.7 | 83.64 | -450.0 | 0.04 | 200.0 | 33.33 | 0.75 | -57.63 | 134.38 | 0.07 | 0.0 | -22.22 | -0.01 | -133.33 | 0 | 2.23 | 8.92 | -32.13 | 1.14 | -15.56 | 16.33 | 0.9 | 2.27 | 172.73 | 0.07 | 16.67 | 16.67 | 0.03 | 50.0 | 50.0 | 97.00 | -21.08 | -48.35 |
| 20Q3 (7) | 1.18 | 3.51 | 68.57 | 0.59 | 755.56 | 127.31 | -4.28 | -1158.82 | -7033.33 | -0.04 | -300.0 | -500.0 | 1.77 | 68.57 | 221.23 | 0.07 | -41.67 | -96.93 | 0.03 | 250.0 | -62.5 | 2.05 | -42.86 | -96.97 | 1.35 | 9.76 | 5.47 | 0.88 | 4.76 | -13.73 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 122.92 | -0.8 | 93.15 |
| 20Q2 (6) | 1.14 | 65.22 | -12.31 | -0.09 | 62.5 | 96.75 | -0.34 | 77.18 | -124.82 | -0.01 | 0.0 | -114.29 | 1.05 | 133.33 | 171.43 | 0.12 | 50.0 | -95.4 | -0.02 | 0 | 75.0 | 3.58 | 0.75 | -95.32 | 1.23 | 98.39 | 1.65 | 0.84 | 58.49 | -30.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 123.91 | 9.55 | 22.01 |
| 20Q1 (5) | 0.69 | -10.39 | -12.66 | -0.24 | 46.67 | -20.0 | -1.49 | -845.0 | -24.17 | -0.01 | -133.33 | -133.33 | 0.45 | 40.62 | -23.73 | 0.08 | -11.11 | -50.0 | 0 | 0 | 0 | 3.56 | 8.25 | -29.33 | 0.62 | -36.73 | -44.14 | 0.53 | 60.61 | -50.93 | 0.06 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 113.11 | -39.77 | 64.66 |
| 19Q4 (4) | 0.77 | 10.0 | 0.0 | -0.45 | 79.17 | 0.0 | 0.2 | 433.33 | 0.0 | 0.03 | 200.0 | 0.0 | 0.32 | 121.92 | 0.0 | 0.09 | -96.05 | 0.0 | 0 | -100.0 | 0.0 | 3.28 | -95.13 | 0.0 | 0.98 | -23.44 | 0.0 | 0.33 | -67.65 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 187.80 | 195.12 | 0.0 |
| 19Q3 (3) | 0.7 | -46.15 | 0.0 | -2.16 | 22.02 | 0.0 | -0.06 | -104.38 | 0.0 | 0.01 | -85.71 | 0.0 | -1.46 | 0.68 | 0.0 | 2.28 | -12.64 | 0.0 | 0.08 | 200.0 | 0.0 | 67.46 | -11.87 | 0.0 | 1.28 | 5.79 | 0.0 | 1.02 | -15.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 63.64 | -37.34 | 0.0 |
| 19Q2 (2) | 1.3 | 64.56 | 0.0 | -2.77 | -1285.0 | 0.0 | 1.37 | 214.17 | 0.0 | 0.07 | 133.33 | 0.0 | -1.47 | -349.15 | 0.0 | 2.61 | 1531.25 | 0.0 | -0.08 | 0 | 0.0 | 76.54 | 1421.22 | 0.0 | 1.21 | 9.01 | 0.0 | 1.2 | 11.11 | 0.0 | 0.06 | 20.0 | 0.0 | 0.02 | 0.0 | 0.0 | 101.56 | 47.84 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -1.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.03 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 68.70 | 0.0 | 0.0 |
