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) | 8.69 | 108.89 | 0 | 0 | -1.98 | 0 | 0.13 | 225.0 | 8.69 | 0 | 1.47 | -73.66 | 0.01 | -80.0 | 5.43 | -71.97 | 1.56 | -40.68 | 1.24 | -53.56 | 2.98 | 1.71 | 0.03 | 0.0 | 204.47 | 176.72 |
| 2022 (9) | 4.16 | -36.68 | -6.03 | 0 | 3.0 | 43.54 | 0.04 | -42.86 | -1.87 | 0 | 5.58 | -33.57 | 0.05 | 150.0 | 19.36 | -17.04 | 2.63 | -59.91 | 2.67 | -47.65 | 2.93 | 15.35 | 0.03 | 0.0 | 73.89 | -13.74 |
| 2021 (8) | 6.57 | 105.31 | -7.41 | 0 | 2.09 | 1990.0 | 0.07 | 0 | -0.84 | 0 | 8.4 | 108.44 | 0.02 | 0 | 23.34 | 74.9 | 6.56 | 104.36 | 5.1 | 129.73 | 2.54 | 14.41 | 0.03 | 50.0 | 85.66 | 19.39 |
| 2020 (7) | 3.2 | 3.56 | -4.54 | 0 | 0.1 | 0 | -0.1 | 0 | -1.34 | 0 | 4.03 | 36.61 | -0.02 | 0 | 13.34 | 18.92 | 3.21 | 86.63 | 2.22 | 59.71 | 2.22 | -2.2 | 0.02 | 0.0 | 71.75 | -14.55 |
| 2019 (6) | 3.09 | -29.29 | -3.16 | 0 | -0.34 | 0 | 0.04 | 100.0 | -0.07 | 0 | 2.95 | -7.81 | 0.03 | 0 | 11.22 | -3.29 | 1.72 | -23.21 | 1.39 | -13.12 | 2.27 | 9.66 | 0.02 | -80.0 | 83.97 | -27.56 |
| 2018 (5) | 4.37 | 44.7 | -2.09 | 0 | -2.31 | 0 | 0.02 | 0 | 2.28 | 204.0 | 3.2 | -5.88 | -0.06 | 0 | 11.60 | -2.61 | 2.24 | 6.16 | 1.6 | 15.11 | 2.07 | 4.55 | 0.1 | 11.11 | 115.92 | 32.8 |
| 2017 (4) | 3.02 | 32.46 | -2.27 | 0 | -1.72 | 0 | 0 | 0 | 0.75 | 0 | 3.4 | 37.65 | -0.08 | 0 | 11.91 | 43.2 | 2.11 | 14.05 | 1.39 | 43.3 | 1.98 | -9.59 | 0.09 | 0.0 | 87.28 | 24.42 |
| 2016 (3) | 2.28 | -48.42 | -2.93 | 0 | -0.67 | 0 | -0.04 | 0 | -0.65 | 0 | 2.47 | 76.43 | -0.04 | 0 | 8.32 | 67.4 | 1.85 | 51.64 | 0.97 | -5.83 | 2.19 | -9.5 | 0.09 | 800.0 | 70.15 | -45.08 |
| 2015 (2) | 4.42 | -7.92 | -1.5 | 0 | -0.39 | 0 | 0.01 | -85.71 | 2.92 | 35.81 | 1.4 | -46.77 | -0.12 | 0 | 4.97 | -45.5 | 1.22 | -18.67 | 1.03 | -23.7 | 2.42 | -5.47 | 0.01 | 0.0 | 127.75 | 4.33 |
| 2014 (1) | 4.8 | -15.49 | -2.65 | 0 | -1.69 | 0 | 0.07 | 0 | 2.15 | -48.69 | 2.63 | 57.49 | -0.15 | 0 | 9.12 | 72.61 | 1.5 | 48.51 | 1.35 | 56.98 | 2.56 | -5.19 | 0.01 | 0.0 | 122.45 | -23.04 |
| 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) | 1.97 | -8.8 | 69.83 | -0.92 | -152.87 | -9.52 | -1.78 | -191.8 | -180.91 | 0.01 | -93.75 | 0.0 | 1.05 | -73.08 | 228.12 | 0.31 | 181.82 | -50.0 | -0.04 | -157.14 | 0 | 4.11 | 175.46 | -59.15 | 0.9 | 73.08 | 2900.0 | 0.44 | 0.0 | 189.8 | 0.73 | -2.67 | -2.67 | 0.01 | 0.0 | 0.0 | 166.95 | -7.25 | -61.14 |
| 23Q3 (19) | 2.16 | 0.47 | 191.89 | 1.74 | 546.15 | 192.55 | -0.61 | -170.93 | -569.23 | 0.16 | 0 | 700.0 | 3.9 | 121.59 | 442.11 | 0.11 | -71.79 | -94.21 | 0.07 | 0 | 600.0 | 1.49 | -74.36 | -94.11 | 0.52 | 188.89 | -24.64 | 0.44 | -4.35 | -54.64 | 0.75 | -1.32 | 0.0 | 0.01 | 0.0 | 0.0 | 180.00 | 2.98 | 320.81 |
| 23Q2 (18) | 2.15 | -10.79 | 85.34 | -0.39 | 9.3 | 77.71 | 0.86 | 291.11 | 616.67 | 0 | 100.0 | 0 | 1.76 | -11.11 | 398.31 | 0.39 | -40.0 | -77.71 | 0 | 100.0 | -100.0 | 5.82 | -50.84 | -75.45 | 0.18 | 550.0 | -77.5 | 0.46 | 560.0 | -56.6 | 0.76 | 2.7 | 4.11 | 0.01 | 0.0 | 0.0 | 174.80 | -52.86 | 171.24 |
| 23Q1 (17) | 2.41 | 107.76 | 117.12 | -0.43 | 48.81 | 72.44 | -0.45 | -120.45 | -181.82 | -0.03 | -400.0 | 0 | 1.98 | 518.75 | 540.0 | 0.65 | 4.84 | -50.38 | -0.01 | 0 | -150.0 | 11.84 | 17.63 | -29.68 | -0.04 | -233.33 | -103.6 | -0.1 | 79.59 | -108.77 | 0.74 | -1.33 | 5.71 | 0.01 | 0.0 | 0.0 | 370.77 | -13.7 | 517.95 |
| 22Q4 (16) | 1.16 | 56.76 | -41.71 | -0.84 | 55.32 | 62.83 | 2.2 | 1592.31 | 587.5 | 0.01 | -50.0 | 200.0 | 0.32 | 128.07 | 218.52 | 0.62 | -67.37 | -72.69 | 0 | -100.0 | -100.0 | 10.06 | -60.27 | -58.59 | 0.03 | -95.65 | -98.48 | -0.49 | -150.52 | -134.27 | 0.75 | 0.0 | 8.7 | 0.01 | 0.0 | 0.0 | 429.63 | 904.4 | 359.85 |
| 22Q3 (15) | 0.74 | -36.21 | -65.09 | -1.88 | -7.43 | -80.77 | 0.13 | 8.33 | -88.18 | 0.02 | 0 | -66.67 | -1.14 | -93.22 | -205.56 | 1.9 | 8.57 | -5.94 | 0.01 | 0.0 | 0.0 | 25.33 | 6.83 | 16.63 | 0.69 | -13.75 | -62.7 | 0.97 | -8.49 | -36.6 | 0.75 | 2.74 | 17.19 | 0.01 | 0.0 | 0.0 | 42.77 | -33.63 | -56.01 |
| 22Q2 (14) | 1.16 | 4.5 | -31.36 | -1.75 | -12.18 | 15.05 | 0.12 | -78.18 | 200.0 | 0 | 0 | 0 | -0.59 | -31.11 | -59.46 | 1.75 | 33.59 | -4.89 | 0.01 | -50.0 | 0.0 | 23.71 | 40.83 | 19.08 | 0.8 | -27.93 | -52.1 | 1.06 | -7.02 | -19.7 | 0.73 | 4.29 | 21.67 | 0.01 | 0.0 | 0.0 | 64.44 | 7.41 | -26.4 |
| 22Q1 (13) | 1.11 | -44.22 | 44.16 | -1.56 | 30.97 | 23.53 | 0.55 | 71.88 | -11.29 | 0 | 100.0 | -100.0 | -0.45 | -66.67 | 64.57 | 1.31 | -42.29 | -42.04 | 0.02 | 100.0 | 0 | 16.84 | -30.72 | -39.58 | 1.11 | -43.65 | 3.74 | 1.14 | -20.28 | 40.74 | 0.7 | 1.45 | 16.67 | 0.01 | 0.0 | 0.0 | 60.00 | -35.78 | 10.65 |
| 21Q4 (12) | 1.99 | -6.13 | 99.0 | -2.26 | -117.31 | -96.52 | 0.32 | -70.91 | 420.0 | -0.01 | -116.67 | 75.0 | -0.27 | -125.0 | -80.0 | 2.27 | 12.38 | 95.69 | 0.01 | 0.0 | 200.0 | 24.30 | 11.89 | 77.25 | 1.97 | 6.49 | 101.02 | 1.43 | -6.54 | 142.37 | 0.69 | 7.81 | 18.97 | 0.01 | 0.0 | 0.0 | 93.43 | -3.93 | 10.24 |
| 21Q3 (11) | 2.12 | 25.44 | 393.02 | -1.04 | 49.51 | -5.05 | 1.1 | 2650.0 | 100.0 | 0.06 | 0 | 0 | 1.08 | 391.89 | 292.86 | 2.02 | 9.78 | 27.04 | 0.01 | 0.0 | 200.0 | 21.72 | 9.07 | 13.25 | 1.85 | 10.78 | 122.89 | 1.53 | 15.91 | 135.38 | 0.64 | 6.67 | 16.36 | 0.01 | 0.0 | 0.0 | 97.25 | 11.06 | 173.65 |
| 21Q2 (10) | 1.69 | 119.48 | 85.71 | -2.06 | -0.98 | 9.65 | 0.04 | -93.55 | 500.0 | 0 | -100.0 | 0 | -0.37 | 70.87 | 72.99 | 1.84 | -18.58 | 121.69 | 0.01 | 0 | 133.33 | 19.91 | -28.54 | 73.22 | 1.67 | 56.07 | 89.77 | 1.32 | 62.96 | 140.0 | 0.6 | 0.0 | 11.11 | 0.01 | 0.0 | -50.0 | 87.56 | 61.48 | 6.81 |
| 21Q1 (9) | 0.77 | -23.0 | -12.5 | -2.04 | -77.39 | -1175.0 | 0.62 | 720.0 | 282.35 | 0.01 | 125.0 | 116.67 | -1.27 | -746.67 | -276.39 | 2.26 | 94.83 | 391.3 | 0 | 100.0 | 0 | 27.87 | 103.24 | 277.41 | 1.07 | 9.18 | 105.77 | 0.81 | 37.29 | 88.37 | 0.6 | 3.45 | 9.09 | 0.01 | 0.0 | -50.0 | 54.23 | -36.01 | -38.38 |
| 20Q4 (8) | 1.0 | 132.56 | 63.93 | -1.15 | -16.16 | -270.97 | -0.1 | -118.18 | -190.91 | -0.04 | 0 | -200.0 | -0.15 | 73.21 | -150.0 | 1.16 | -27.04 | 50.65 | -0.01 | 0.0 | 0.0 | 13.71 | -28.51 | 30.53 | 0.98 | 18.07 | 84.91 | 0.59 | -9.23 | 78.79 | 0.58 | 5.45 | 7.41 | 0.01 | 0.0 | -50.0 | 84.75 | 138.47 | 23.65 |
| 20Q3 (7) | 0.43 | -52.75 | -48.81 | -0.99 | 56.58 | -5.32 | 0.55 | 5600.0 | 48.65 | 0 | 0 | -100.0 | -0.56 | 59.12 | -460.0 | 1.59 | 91.57 | 194.44 | -0.01 | 66.67 | 0.0 | 19.18 | 66.84 | 152.53 | 0.83 | -5.68 | 69.39 | 0.65 | 18.18 | 51.16 | 0.55 | 1.85 | 0.0 | 0.01 | -50.0 | -50.0 | 35.54 | -56.65 | -57.69 |
| 20Q2 (6) | 0.91 | 3.41 | -16.51 | -2.28 | -1325.0 | -12.32 | -0.01 | 97.06 | 98.91 | 0 | 100.0 | 100.0 | -1.37 | -290.28 | -45.74 | 0.83 | 80.43 | 3.75 | -0.03 | 0 | -200.0 | 11.50 | 55.69 | -12.49 | 0.88 | 69.23 | 137.84 | 0.55 | 27.91 | 71.88 | 0.54 | -1.82 | -8.47 | 0.02 | 0.0 | 0.0 | 81.98 | -6.84 | -30.05 |
| 20Q1 (5) | 0.88 | 44.26 | 44.26 | -0.16 | 48.39 | -500.0 | -0.34 | -409.09 | -409.09 | -0.06 | -250.0 | -100.0 | 0.72 | 140.0 | 10.77 | 0.46 | -40.26 | -45.24 | 0 | 100.0 | 0 | 7.38 | -29.71 | -49.28 | 0.52 | -1.89 | 52.94 | 0.43 | 30.3 | 38.71 | 0.55 | 1.85 | -8.33 | 0.02 | 0.0 | -33.33 | 88.00 | 28.39 | 35.61 |
| 19Q4 (4) | 0.61 | -27.38 | 0.0 | -0.31 | 67.02 | 0.0 | 0.11 | -70.27 | 0.0 | 0.04 | -33.33 | 0.0 | 0.3 | 400.0 | 0.0 | 0.77 | 42.59 | 0.0 | -0.01 | 0.0 | 0.0 | 10.50 | 38.31 | 0.0 | 0.53 | 8.16 | 0.0 | 0.33 | -23.26 | 0.0 | 0.54 | -1.82 | 0.0 | 0.02 | 0.0 | 0.0 | 68.54 | -18.41 | 0.0 |
| 19Q3 (3) | 0.84 | -22.94 | 0.0 | -0.94 | 53.69 | 0.0 | 0.37 | 140.22 | 0.0 | 0.06 | 300.0 | 0.0 | -0.1 | 89.36 | 0.0 | 0.54 | -32.5 | 0.0 | -0.01 | 0.0 | 0.0 | 7.59 | -42.18 | 0.0 | 0.49 | 32.43 | 0.0 | 0.43 | 34.38 | 0.0 | 0.55 | -6.78 | 0.0 | 0.02 | 0.0 | 0.0 | 84.00 | -28.33 | 0.0 |
| 19Q2 (2) | 1.09 | 78.69 | 0.0 | -2.03 | -5175.0 | 0.0 | -0.92 | -936.36 | 0.0 | -0.03 | 0.0 | 0.0 | -0.94 | -244.62 | 0.0 | 0.8 | -4.76 | 0.0 | -0.01 | 0 | 0.0 | 13.14 | -9.77 | 0.0 | 0.37 | 8.82 | 0.0 | 0.32 | 3.23 | 0.0 | 0.59 | -1.67 | 0.0 | 0.02 | -33.33 | 0.0 | 117.20 | 80.61 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.56 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 64.89 | 0.0 | 0.0 |
