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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 1.38 | -66.18 | -1.35 | 0 | 0.1 | 0 | 0 | 0 | 0.03 | -99.14 | 0.41 | -42.25 | -0.8 | 0 | 2.79 | -39.19 | -0.52 | 0 | -1.2 | 0 | 3.79 | -11.86 | 0 | 0 | 53.28 | -63.96 |
| 2021 (9) | 4.08 | 14.29 | -0.61 | 0 | -3.63 | 0 | -0.02 | 0 | 3.47 | 10.16 | 0.71 | 57.78 | 0 | 0 | 4.59 | 49.92 | -0.87 | 0 | -1.54 | 0 | 4.3 | -14.34 | 0 | 0 | 147.83 | 53.21 |
| 2020 (8) | 3.57 | 537.5 | -0.42 | 0 | -3.25 | 0 | -0.05 | 0 | 3.15 | 687.5 | 0.45 | 50.0 | 0 | 0 | 3.06 | 98.4 | -1.26 | 0 | -1.32 | 0 | 5.02 | -12.7 | 0 | 0 | 96.49 | 744.26 |
| 2019 (7) | 0.56 | 0 | -0.16 | 0 | -1.4 | 0 | -0.03 | 0 | 0.4 | 17.65 | 0.3 | 50.0 | 0 | 0 | 1.54 | 49.61 | -0.65 | 0 | -0.85 | 0 | 5.75 | 7.88 | 0 | 0 | 11.43 | 0 |
| 2018 (6) | -0.84 | 0 | 1.18 | 0 | 0.55 | 0 | 0.02 | 0 | 0.34 | -73.23 | 0.2 | 25.0 | 0 | 0 | 1.03 | -3.51 | -1.18 | 0 | -1.35 | 0 | 5.33 | -3.44 | 0 | 0 | -21.11 | 0 |
| 2017 (5) | 1.36 | -66.5 | -0.09 | 0 | -1.34 | 0 | -0.02 | 0 | 1.27 | -76.52 | 0.16 | -27.27 | 0 | 0 | 1.07 | -6.56 | -2.22 | 0 | -3.91 | 0 | 5.52 | -6.91 | 0 | 0 | 84.47 | 5.07 |
| 2016 (4) | 4.06 | 1168.75 | 1.35 | 246.15 | -6.13 | 0 | 0.06 | -33.33 | 5.41 | 661.97 | 0.22 | 15.79 | 0 | 0 | 1.14 | 29.22 | -1.44 | 0 | -0.88 | 0 | 5.93 | 1.02 | 0 | 0 | 80.40 | 962.74 |
| 2015 (3) | 0.32 | 0 | 0.39 | 0 | -2.43 | 0 | 0.09 | 12.5 | 0.71 | 0 | 0.19 | -82.88 | 0 | 0 | 0.89 | -80.51 | -0.91 | 0 | -1.64 | 0 | 5.87 | 9.72 | 0 | 0 | 7.57 | 0 |
| 2014 (2) | -0.3 | 0 | -2.22 | 0 | 3.51 | 0.86 | 0.08 | 0 | -2.52 | 0 | 1.11 | -34.71 | -1.29 | 0 | 4.55 | -42.91 | 1.03 | -26.43 | 0.24 | -53.85 | 5.35 | 8.08 | 0 | 0 | -5.37 | 0 |
| 2013 (1) | -2.19 | 0 | -1.65 | 0 | 3.48 | -63.41 | -0.05 | 0 | -3.84 | 0 | 1.7 | 7.59 | 0 | 0 | 7.96 | 11.53 | 1.4 | -50.18 | 0.52 | 52.94 | 4.95 | 9.51 | 0 | 0 | -40.04 | 0 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 0.52 | 198.11 | 273.33 | -0.3 | 61.54 | -130.77 | -0.16 | -112.6 | 50.0 | 0 | 0 | 0 | 0.22 | 116.79 | 151.16 | 0.25 | -69.14 | 400.0 | 0 | 0 | 100.0 | 5.26 | -74.85 | 243.16 | -0.19 | 66.07 | -35.71 | -0.43 | 50.0 | 6.52 | 0.76 | -11.63 | -21.65 | 0 | 0 | 0 | 157.58 | 0 | 367.88 |
| 23Q2 (19) | -0.53 | -154.08 | -365.0 | -0.78 | 14.29 | 15.22 | 1.27 | 605.56 | -9.29 | 0 | 0 | 0 | -1.31 | -1971.43 | -81.94 | 0.81 | -8.99 | 710.0 | 0 | 0 | 100.0 | 20.93 | -22.16 | 787.44 | -0.56 | -166.67 | -1766.67 | -0.86 | -405.88 | -218.52 | 0.86 | -1.15 | -11.34 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (18) | 0.98 | 4.26 | 84.91 | -0.91 | -1720.0 | -264.0 | 0.18 | 126.09 | 162.07 | 0 | 0 | 0 | 0.07 | -92.13 | -75.0 | 0.89 | 4350.0 | 256.0 | 0 | 100.0 | 0 | 26.89 | 4255.89 | 322.68 | -0.21 | -50.0 | -5.0 | -0.17 | 0.0 | 43.33 | 0.87 | -11.22 | 0.0 | 0 | 0 | 0 | 140.00 | 20.64 | 50.57 |
| 22Q4 (17) | 0.94 | 413.33 | -21.01 | -0.05 | 61.54 | 0 | -0.69 | -115.62 | 50.71 | 0 | 0 | 0 | 0.89 | 306.98 | -25.21 | 0.02 | -60.0 | -33.33 | -0.01 | 0.0 | 0 | 0.62 | -59.75 | -29.01 | -0.14 | 0.0 | 57.58 | -0.17 | 63.04 | 66.67 | 0.98 | 1.03 | -3.92 | 0 | 0 | 0 | 116.05 | 297.28 | -50.26 |
| 22Q3 (16) | -0.3 | -250.0 | -152.63 | -0.13 | 85.87 | 50.0 | -0.32 | -122.86 | 15.79 | 0 | 0 | 0 | -0.43 | 40.28 | -238.71 | 0.05 | -50.0 | -82.14 | -0.01 | 98.72 | 0 | 1.53 | -34.97 | -81.7 | -0.14 | -366.67 | 48.15 | -0.46 | -70.37 | 14.81 | 0.97 | 0.0 | -4.9 | 0 | 0 | 0 | -58.82 | -305.88 | -149.54 |
| 22Q2 (15) | 0.2 | -62.26 | -86.3 | -0.92 | -268.0 | -411.11 | 1.4 | 582.76 | 206.87 | 0 | 0 | 100.0 | -0.72 | -357.14 | -156.25 | 0.1 | -60.0 | -54.55 | -0.78 | 0 | 0 | 2.36 | -62.92 | -51.97 | -0.03 | 85.0 | 93.18 | -0.27 | 10.0 | 41.3 | 0.97 | 11.49 | -12.61 | 0 | 0 | 0 | 28.57 | -69.27 | -87.28 |
| 22Q1 (14) | 0.53 | -55.46 | -38.37 | -0.25 | 0 | -47.06 | -0.29 | 79.29 | 46.3 | 0 | 0 | 0 | 0.28 | -76.47 | -59.42 | 0.25 | 733.33 | 47.06 | 0 | 0 | 0 | 6.36 | 631.55 | 56.41 | -0.2 | 39.39 | -225.0 | -0.3 | 41.18 | -900.0 | 0.87 | -14.71 | -24.35 | 0 | 0 | 0 | 92.98 | -60.15 | 21.09 |
| 21Q4 (13) | 1.19 | 108.77 | 91.94 | 0 | 100.0 | 100.0 | -1.4 | -268.42 | -115.38 | 0 | 0 | 100.0 | 1.19 | 283.87 | 142.86 | 0.03 | -89.29 | -82.35 | 0 | 0 | 0 | 0.87 | -89.63 | -83.68 | -0.33 | -22.22 | 35.29 | -0.51 | 5.56 | -34.21 | 1.02 | 0.0 | -5.56 | 0 | 0 | 0 | 233.33 | 96.49 | 163.44 |
| 21Q3 (12) | 0.57 | -60.96 | 5.56 | -0.26 | -44.44 | -160.0 | -0.38 | 70.99 | 28.3 | 0 | 100.0 | 100.0 | 0.31 | -75.78 | -29.55 | 0.28 | 27.27 | 180.0 | 0 | 0 | 0 | 8.38 | 70.71 | 256.29 | -0.27 | 38.64 | -12.5 | -0.54 | -17.39 | -54.29 | 1.02 | -8.11 | -24.44 | 0 | 0 | 0 | 118.75 | -47.13 | 119.91 |
| 21Q2 (11) | 1.46 | 69.77 | 256.1 | -0.18 | -5.88 | -260.0 | -1.31 | -142.59 | -1191.67 | -0.01 | 0 | 88.89 | 1.28 | 85.51 | 255.56 | 0.22 | 29.41 | 266.67 | 0 | 0 | 0 | 4.91 | 20.75 | 118.53 | -0.44 | -375.0 | 13.73 | -0.46 | -1433.33 | -15.0 | 1.11 | -3.48 | -13.28 | 0 | 0 | 0 | 224.62 | 192.52 | 382.1 |
| 21Q1 (10) | 0.86 | 38.71 | -57.0 | -0.17 | -30.77 | -13.33 | -0.54 | 16.92 | 75.34 | 0 | 100.0 | -100.0 | 0.69 | 40.82 | -62.7 | 0.17 | 0.0 | 41.67 | 0 | 0 | 0 | 4.07 | -23.68 | 55.56 | 0.16 | 131.37 | 0 | -0.03 | 92.11 | 84.21 | 1.15 | 6.48 | -12.21 | 0 | 0 | 0 | 76.79 | -13.31 | -57.0 |
| 20Q4 (9) | 0.62 | 14.81 | 24.0 | -0.13 | -30.0 | 18.75 | -0.65 | -22.64 | 53.9 | -0.01 | 0.0 | 50.0 | 0.49 | 11.36 | 44.12 | 0.17 | 70.0 | -19.05 | 0 | 0 | 0 | 5.33 | 126.49 | 6.08 | -0.51 | -112.5 | 12.07 | -0.38 | -8.57 | 11.63 | 1.08 | -20.0 | -23.4 | 0 | 0 | 0 | 88.57 | 64.02 | 73.6 |
| 20Q3 (8) | 0.54 | 31.71 | -70.97 | -0.1 | -100.0 | -266.67 | -0.53 | -541.67 | 70.88 | -0.01 | 88.89 | 50.0 | 0.44 | 22.22 | -77.08 | 0.1 | 66.67 | 242.86 | 0 | 0 | 0 | 2.35 | 4.71 | 243.19 | -0.24 | 52.94 | -340.0 | -0.35 | 12.5 | -450.0 | 1.35 | 5.47 | -5.59 | 0 | 0 | 0 | 54.00 | 15.9 | -55.58 |
| 20Q2 (7) | 0.41 | -79.5 | 143.62 | -0.05 | 66.67 | -25.0 | 0.12 | 105.48 | -92.16 | -0.09 | -250.0 | -550.0 | 0.36 | -80.54 | 136.73 | 0.06 | -50.0 | -14.29 | 0 | 0 | 0 | 2.25 | -14.04 | 104.82 | -0.51 | 0 | -1600.0 | -0.4 | -110.53 | -60.0 | 1.28 | -2.29 | -12.93 | 0 | 0 | 0 | 46.59 | -73.91 | 160.47 |
| 20Q1 (6) | 2.0 | 300.0 | 332.56 | -0.15 | 6.25 | -400.0 | -2.19 | -55.32 | -830.0 | 0.06 | 400.0 | 0 | 1.85 | 444.12 | 307.87 | 0.12 | -42.86 | 33.33 | 0 | 0 | 0 | 2.61 | -47.96 | 33.91 | 0 | 100.0 | 100.0 | -0.19 | 55.81 | 32.14 | 1.31 | -7.09 | -8.39 | 0 | 0 | 0 | 178.57 | 250.0 | 338.79 |
| 19Q4 (5) | 0.5 | -73.12 | 814.29 | -0.16 | -366.67 | -23.08 | -1.41 | 22.53 | -586.21 | -0.02 | 0.0 | -150.0 | 0.34 | -82.29 | 270.0 | 0.21 | 400.0 | 110.0 | 0 | 0 | 0 | 5.02 | 405.74 | 153.21 | -0.58 | -680.0 | -56.76 | -0.43 | -530.0 | 21.82 | 1.41 | -1.4 | -11.88 | 0 | 0 | 0 | 51.02 | -58.03 | 865.31 |
| 19Q3 (4) | 1.86 | 297.87 | 0.0 | 0.06 | 250.0 | 0.0 | -1.82 | -218.95 | 0.0 | -0.02 | -200.0 | 0.0 | 1.92 | 295.92 | 0.0 | -0.07 | -200.0 | 0.0 | 0 | 0 | 0.0 | -1.64 | -249.77 | 0.0 | 0.1 | 433.33 | 0.0 | 0.1 | 140.0 | 0.0 | 1.43 | -2.72 | 0.0 | 0 | 0 | 0.0 | 121.57 | 257.78 | 0.0 |
| 19Q2 (3) | -0.94 | -9.3 | 0.0 | -0.04 | -33.33 | 0.0 | 1.53 | 410.0 | 0.0 | 0.02 | 0 | 0.0 | -0.98 | -10.11 | 0.0 | 0.07 | -22.22 | 0.0 | 0 | 0 | 0.0 | 1.10 | -43.8 | 0.0 | -0.03 | 78.57 | 0.0 | -0.25 | 10.71 | 0.0 | 1.47 | 2.8 | 0.0 | 0 | 0 | 0.0 | -77.05 | -3.03 | 0.0 |
| 19Q1 (2) | -0.86 | -1128.57 | 0.0 | -0.03 | 76.92 | 0.0 | 0.3 | 3.45 | 0.0 | 0 | -100.0 | 0.0 | -0.89 | -345.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 1.95 | -1.61 | 0.0 | -0.14 | 62.16 | 0.0 | -0.28 | 49.09 | 0.0 | 1.43 | -10.62 | 0.0 | 0 | 0 | 0.0 | -74.78 | -1021.74 | 0.0 |
| 18Q4 (1) | -0.07 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -6.67 | 0.0 | 0.0 |
