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) | 4.96 | -26.84 | -2.43 | 0 | -4.36 | 0 | -0.02 | 0 | 2.53 | -45.12 | 2.36 | 11.85 | 0 | 0 | 8.16 | 33.27 | 2.16 | -67.22 | 2.04 | -63.31 | 1.48 | 15.62 | 0.07 | 16.67 | 138.16 | 40.61 |
| 2022 (9) | 6.78 | 421.54 | -2.17 | 0 | -3.13 | 0 | -0.1 | 0 | 4.61 | 0 | 2.11 | 19.21 | 0 | 0 | 6.12 | 0.46 | 6.59 | 44.52 | 5.56 | 42.56 | 1.28 | 13.27 | 0.06 | -45.45 | 98.26 | 288.51 |
| 2021 (8) | 1.3 | -81.1 | -1.88 | 0 | -2.93 | 0 | 0.97 | 94.0 | -0.58 | 0 | 1.77 | 34.09 | 0 | 0 | 6.10 | 34.6 | 4.56 | -28.97 | 3.9 | -26.69 | 1.13 | 17.71 | 0.11 | 175.0 | 25.29 | -76.77 |
| 2020 (7) | 6.88 | 92.72 | -1.36 | 0 | -0.84 | 0 | 0.5 | 0 | 5.52 | 137.93 | 1.32 | 11.86 | 0 | 0 | 4.53 | -22.64 | 6.42 | 140.45 | 5.32 | 139.64 | 0.96 | -4.95 | 0.04 | 0.0 | 108.86 | -0.29 |
| 2019 (6) | 3.57 | -40.6 | -1.25 | 0 | -3.23 | 0 | -0.16 | 0 | 2.32 | -52.26 | 1.18 | 4.42 | 0 | 0 | 5.85 | 34.26 | 2.67 | -40.53 | 2.22 | -39.34 | 1.01 | 8.6 | 0.04 | 300.0 | 109.17 | -16.44 |
| 2018 (5) | 6.01 | 162.45 | -1.15 | 0 | -1.29 | 0 | -0.08 | 0 | 4.86 | 318.97 | 1.13 | 0.89 | 0 | 0 | 4.36 | -6.66 | 4.49 | 16.93 | 3.66 | 19.22 | 0.93 | 12.05 | 0.01 | -66.67 | 130.65 | 124.22 |
| 2017 (4) | 2.29 | 41.36 | -1.13 | 0 | -2.46 | 0 | 0 | 0 | 1.16 | -4.13 | 1.12 | 154.55 | 0 | 0 | 4.67 | 84.7 | 3.84 | 93.94 | 3.07 | 88.34 | 0.83 | -3.49 | 0.03 | 0.0 | 58.27 | -9.36 |
| 2016 (3) | 1.62 | -37.93 | -0.41 | 0 | -0.56 | 0 | -0.05 | 0 | 1.21 | -39.2 | 0.44 | -29.03 | 0.01 | 0 | 2.53 | -37.64 | 1.98 | 86.79 | 1.63 | 75.27 | 0.86 | -1.15 | 0.03 | 50.0 | 64.29 | -55.17 |
| 2015 (2) | 2.61 | 83.8 | -0.62 | 0 | -1.73 | 0 | -0.03 | 0 | 1.99 | 176.39 | 0.62 | -10.14 | -0.01 | 0 | 4.05 | 5.13 | 1.06 | -25.35 | 0.93 | -30.6 | 0.87 | 4.82 | 0.02 | -33.33 | 143.41 | 122.18 |
| 2014 (1) | 1.42 | 22.41 | -0.7 | 0 | 1.33 | 0 | 0 | 0 | 0.72 | 10.77 | 0.69 | 38.0 | -0.01 | 0 | 3.86 | 8.3 | 1.42 | 69.05 | 1.34 | 44.09 | 0.83 | 1.22 | 0.03 | 0.0 | 64.55 | -0.96 |
| 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) | 1.03 | 101.96 | -48.24 | -0.48 | 36.84 | 38.46 | 0.44 | 112.39 | 131.58 | 1.19 | 695.0 | 1600.0 | 0.55 | 320.0 | -54.55 | 0.46 | -39.47 | -38.67 | 0 | 0 | 0 | 5.68 | -46.72 | -41.09 | 0.85 | 123.68 | -3.41 | 0.73 | 92.11 | 1.39 | 0.4 | 5.26 | 21.21 | 0.02 | 0.0 | 100.0 | 89.57 | 36.98 | -52.29 |
| 23Q3 (19) | 0.51 | -65.07 | 1600.0 | -0.76 | -68.89 | -80.95 | -3.55 | -219.82 | -31.0 | -0.2 | 4.76 | 0 | -0.25 | -124.75 | 35.9 | 0.76 | 68.89 | 80.95 | 0 | 0 | 0 | 10.66 | 59.41 | 111.41 | 0.38 | 0.0 | -71.21 | 0.38 | -7.32 | -67.8 | 0.38 | 5.56 | 15.15 | 0.02 | 0.0 | 100.0 | 65.38 | -64.62 | 3212.82 |
| 23Q2 (18) | 1.46 | -25.13 | 6.57 | -0.45 | 40.0 | 13.46 | -1.11 | -640.0 | -1109.09 | -0.21 | 73.75 | -1150.0 | 1.01 | -15.83 | 18.82 | 0.45 | -35.71 | -11.76 | 0 | 0 | 0 | 6.69 | -33.52 | 17.6 | 0.38 | -32.14 | -83.41 | 0.41 | -22.64 | -78.42 | 0.36 | 5.88 | 12.5 | 0.02 | 0.0 | 0.0 | 184.81 | -15.65 | 202.17 |
| 23Q1 (17) | 1.95 | -2.01 | -42.48 | -0.75 | 3.85 | -66.67 | -0.15 | -178.95 | 79.45 | -0.8 | -1242.86 | -344.44 | 1.2 | -0.83 | -59.18 | 0.7 | -6.67 | 59.09 | 0 | 0 | 0 | 10.06 | 4.33 | 114.18 | 0.56 | -36.36 | -73.33 | 0.53 | -26.39 | -69.71 | 0.34 | 3.03 | 9.68 | 0.02 | 100.0 | 0.0 | 219.10 | 16.71 | 34.43 |
| 22Q4 (16) | 1.99 | 6533.33 | 765.22 | -0.78 | -85.71 | -16.42 | 0.19 | 107.01 | -64.15 | 0.07 | 0 | -87.04 | 1.21 | 410.26 | 375.0 | 0.75 | 78.57 | 13.64 | 0 | 0 | 0 | 9.64 | 91.2 | 22.84 | 0.88 | -33.33 | -45.0 | 0.72 | -38.98 | -47.45 | 0.33 | 0.0 | 10.0 | 0.01 | 0.0 | -66.67 | 187.74 | 9411.95 | 1287.61 |
| 22Q3 (15) | 0.03 | -97.81 | -91.43 | -0.42 | 19.23 | -35.48 | -2.71 | -2563.64 | 18.37 | 0 | -100.0 | -100.0 | -0.39 | -145.88 | -1075.0 | 0.42 | -17.65 | 35.48 | 0 | 0 | 0 | 5.04 | -11.32 | 17.76 | 1.32 | -42.36 | 37.5 | 1.18 | -37.89 | 38.82 | 0.33 | 3.12 | 10.0 | 0.01 | -50.0 | -66.67 | 1.97 | -96.77 | -93.35 |
| 22Q2 (14) | 1.37 | -59.59 | 515.15 | -0.52 | -15.56 | -1.96 | 0.11 | 115.07 | 0 | 0.02 | 111.11 | -94.44 | 0.85 | -71.09 | 201.19 | 0.51 | 15.91 | 10.87 | 0 | 0 | 0 | 5.69 | 21.08 | -14.72 | 2.29 | 9.05 | 163.22 | 1.9 | 8.57 | 150.0 | 0.32 | 3.23 | 18.52 | 0.02 | 0.0 | -33.33 | 61.16 | -62.47 | 296.46 |
| 22Q1 (13) | 3.39 | 1373.91 | 222.86 | -0.45 | 32.84 | -15.38 | -0.73 | -237.74 | -421.43 | -0.18 | -133.33 | 0.0 | 2.94 | 768.18 | 345.45 | 0.44 | -33.33 | 25.71 | 0 | 0 | 0 | 4.70 | -40.16 | -13.06 | 2.1 | 31.25 | 85.84 | 1.75 | 27.74 | 88.17 | 0.31 | 3.33 | 24.0 | 0.02 | -33.33 | 0.0 | 162.98 | 1104.64 | 86.26 |
| 21Q4 (12) | 0.23 | -34.29 | -88.08 | -0.67 | -116.13 | -294.12 | 0.53 | 115.96 | 35.9 | 0.54 | 125.0 | 2600.0 | -0.44 | -1200.0 | -125.0 | 0.66 | 112.9 | 340.0 | 0 | 0 | 0 | 7.85 | 83.28 | 231.18 | 1.6 | 66.67 | 46.79 | 1.37 | 61.18 | 45.74 | 0.3 | 0.0 | 20.0 | 0.03 | 0.0 | 200.0 | 13.53 | -54.39 | -91.59 |
| 21Q3 (11) | 0.35 | 206.06 | -80.77 | -0.31 | 39.22 | 20.51 | -3.32 | 0 | -121.33 | 0.24 | -33.33 | 1300.0 | 0.04 | 104.76 | -97.2 | 0.31 | -32.61 | -18.42 | 0 | 0 | 0 | 4.28 | -35.77 | -19.77 | 0.96 | 10.34 | -31.91 | 0.85 | 11.84 | -26.09 | 0.3 | 11.11 | 25.0 | 0.03 | 0.0 | 200.0 | 29.66 | 195.27 | -77.18 |
| 21Q2 (10) | -0.33 | -131.43 | -117.93 | -0.51 | -30.77 | -41.67 | 0 | 100.0 | -100.0 | 0.36 | 300.0 | 3700.0 | -0.84 | -227.27 | -156.76 | 0.46 | 31.43 | 31.43 | 0 | 0 | 0 | 6.67 | 23.43 | 58.1 | 0.87 | -23.01 | -59.91 | 0.76 | -18.28 | -57.06 | 0.27 | 8.0 | 17.39 | 0.03 | 50.0 | 200.0 | -31.13 | -135.58 | -134.01 |
| 21Q1 (9) | 1.05 | -45.6 | -18.6 | -0.39 | -129.41 | 11.36 | -0.14 | -135.9 | -153.85 | -0.18 | -1000.0 | -460.0 | 0.66 | -62.5 | -22.35 | 0.35 | 133.33 | -20.45 | 0 | 0 | 0 | 5.40 | 127.93 | -9.16 | 1.13 | 3.67 | -35.43 | 0.93 | -1.06 | -35.86 | 0.25 | 0.0 | 4.17 | 0.02 | 100.0 | 100.0 | 87.50 | -45.6 | 15.31 |
| 20Q4 (8) | 1.93 | 6.04 | 14.2 | -0.17 | 56.41 | 39.29 | 0.39 | 126.0 | 269.57 | 0.02 | 200.0 | 300.0 | 1.76 | 23.08 | 24.82 | 0.15 | -60.53 | -44.44 | 0 | 0 | 0 | 2.37 | -55.6 | -46.99 | 1.09 | -22.7 | 0.0 | 0.94 | -18.26 | 3.3 | 0.25 | 4.17 | 0.0 | 0.01 | 0.0 | 0.0 | 160.83 | 23.72 | 11.35 |
| 20Q3 (7) | 1.82 | -1.09 | 203.33 | -0.39 | -8.33 | -225.0 | -1.5 | -15100.0 | 31.82 | -0.02 | -100.0 | -166.67 | 1.43 | -3.38 | 197.92 | 0.38 | 8.57 | 322.22 | 0 | 0 | 0 | 5.34 | 26.57 | 219.63 | 1.41 | -35.02 | 67.86 | 1.15 | -35.03 | 69.12 | 0.24 | 4.35 | -4.0 | 0.01 | 0.0 | 0.0 | 130.00 | 42.01 | 103.67 |
| 20Q2 (6) | 1.84 | 42.64 | 300.0 | -0.36 | 18.18 | 42.86 | 0.01 | -96.15 | 108.33 | -0.01 | -120.0 | 0 | 1.48 | 74.12 | 970.59 | 0.35 | -20.45 | -42.62 | 0 | 0 | 0 | 4.22 | -29.08 | -67.58 | 2.17 | 24.0 | 219.12 | 1.77 | 22.07 | 216.07 | 0.23 | -4.17 | -11.54 | 0.01 | 0.0 | 0.0 | 91.54 | 20.64 | 65.17 |
| 20Q1 (5) | 1.29 | -23.67 | 57.32 | -0.44 | -57.14 | -100.0 | 0.26 | 213.04 | 138.24 | 0.05 | 600.0 | 600.0 | 0.85 | -39.72 | 41.67 | 0.44 | 62.96 | 109.52 | 0 | 0 | 0 | 5.95 | 33.01 | 14.39 | 1.75 | 60.55 | 2400.0 | 1.45 | 59.34 | 1971.43 | 0.24 | -4.0 | -7.69 | 0.01 | 0.0 | 0.0 | 75.88 | -47.47 | -68.54 |
| 19Q4 (4) | 1.69 | 181.67 | 0.0 | -0.28 | -133.33 | 0.0 | -0.23 | 89.55 | 0.0 | -0.01 | -133.33 | 0.0 | 1.41 | 193.75 | 0.0 | 0.27 | 200.0 | 0.0 | 0 | 0 | 0.0 | 4.47 | 167.72 | 0.0 | 1.09 | 29.76 | 0.0 | 0.91 | 33.82 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 144.44 | 126.3 | 0.0 |
| 19Q3 (3) | 0.6 | 30.43 | 0.0 | -0.12 | 80.95 | 0.0 | -2.2 | -1733.33 | 0.0 | 0.03 | 0 | 0.0 | 0.48 | 382.35 | 0.0 | 0.09 | -85.25 | 0.0 | 0 | 0 | 0.0 | 1.67 | -87.16 | 0.0 | 0.84 | 23.53 | 0.0 | 0.68 | 21.43 | 0.0 | 0.25 | -3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 63.83 | 15.17 | 0.0 |
| 19Q2 (2) | 0.46 | -43.9 | 0.0 | -0.63 | -186.36 | 0.0 | -0.12 | 82.35 | 0.0 | 0 | 100.0 | 0.0 | -0.17 | -128.33 | 0.0 | 0.61 | 190.48 | 0.0 | 0 | 0 | 0.0 | 13.01 | 150.22 | 0.0 | 0.68 | 871.43 | 0.0 | 0.56 | 700.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 55.42 | -77.02 | 0.0 |
| 19Q1 (1) | 0.82 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.20 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 241.18 | 0.0 | 0.0 |
