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) | 3.09 | 0 | -2.58 | 0 | -4.04 | 0 | -0.01 | 0 | 0.51 | 0 | 3.39 | 9.0 | 0 | 0 | 6.16 | -15.81 | 2.9 | 113.24 | 1.15 | 202.63 | 2.45 | 11.36 | 0.09 | -10.0 | 83.74 | 0 |
| 2022 (9) | -0.93 | 0 | -9.01 | 0 | 10.37 | 63.31 | -0.02 | 0 | -9.94 | 0 | 3.11 | 21.01 | 0 | 0 | 7.32 | 0.71 | 1.36 | 257.89 | 0.38 | 0 | 2.2 | 6.8 | 0.1 | -9.09 | -34.70 | 0 |
| 2021 (8) | 2.78 | 195.74 | -4.74 | 0 | 6.35 | 1343.18 | 0.01 | -85.71 | -1.96 | 0 | 2.57 | -47.55 | 0 | 0 | 7.27 | -51.07 | 0.38 | -76.83 | -1.04 | 0 | 2.06 | 27.16 | 0.11 | 10.0 | 246.02 | 693.01 |
| 2020 (7) | 0.94 | -77.4 | -4.85 | 0 | 0.44 | -84.51 | 0.07 | 0 | -3.91 | 0 | 4.9 | 39.6 | 0 | 0 | 14.85 | 30.42 | 1.64 | 41.38 | 1.31 | 48.86 | 1.62 | -0.61 | 0.1 | 150.0 | 31.02 | -80.98 |
| 2019 (6) | 4.16 | 7.22 | -3.09 | 0 | 2.84 | 0 | -0.05 | 0 | 1.07 | -18.32 | 3.51 | 138.78 | -0.12 | 0 | 11.39 | 115.69 | 1.16 | -21.62 | 0.88 | -24.14 | 1.63 | -0.61 | 0.04 | -71.43 | 163.14 | 23.61 |
| 2018 (5) | 3.88 | 385.0 | -2.57 | 0 | -0.33 | 0 | -0.06 | 0 | 1.31 | 0 | 1.47 | -3.92 | -0.12 | 0 | 5.28 | -2.16 | 1.48 | -25.25 | 1.16 | -18.31 | 1.64 | 2.5 | 0.14 | -30.0 | 131.97 | 431.19 |
| 2017 (4) | 0.8 | -78.67 | -2.04 | 0 | -1.07 | 0 | 0.27 | 0 | -1.24 | 0 | 1.53 | 29.66 | 0 | 0 | 5.40 | 33.37 | 1.98 | -19.51 | 1.42 | -25.65 | 1.6 | 8.11 | 0.2 | -25.93 | 24.84 | -75.75 |
| 2016 (3) | 3.75 | -17.58 | -1.84 | 0 | -3.58 | 0 | -0.11 | 0 | 1.91 | -42.47 | 1.18 | 42.17 | 0 | 0 | 4.05 | 65.18 | 2.46 | -1.99 | 1.91 | 2.14 | 1.48 | 0.0 | 0.27 | 237.5 | 102.46 | -22.76 |
| 2015 (2) | 4.55 | -5.99 | -1.23 | 0 | -0.41 | 0 | 0.06 | 200.0 | 3.32 | -11.7 | 0.83 | -17.82 | 0 | 0 | 2.45 | -6.66 | 2.51 | -35.81 | 1.87 | -50.4 | 1.48 | -10.3 | 0.08 | 14.29 | 132.65 | 50.47 |
| 2014 (1) | 4.84 | 74.73 | -1.08 | 0 | -3.7 | 0 | 0.02 | -50.0 | 3.76 | 0 | 1.01 | -73.56 | -0.01 | 0 | 2.62 | -81.19 | 3.91 | 98.48 | 3.77 | 141.67 | 1.65 | 1.85 | 0.07 | 0.0 | 88.16 | 3.44 |
| 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) | 1.22 | 2340.0 | 90.62 | -0.84 | -746.15 | 16.83 | 0.17 | 109.29 | -95.49 | -0.01 | -200.0 | 80.0 | 0.38 | 111.11 | 202.7 | 0.71 | -6.58 | 47.92 | 0 | 0 | 0 | 4.38 | -19.37 | 26.93 | 0.86 | 4.88 | 28.36 | 0.34 | -12.82 | -10.53 | 0.63 | 0.0 | 8.62 | 0.02 | 0.0 | 0.0 | 123.23 | 2463.23 | 88.7 |
| 23Q3 (19) | 0.05 | -96.03 | 109.62 | 0.13 | 116.46 | 102.79 | -1.83 | -150.68 | -174.39 | 0.01 | 200.0 | -50.0 | 0.18 | -61.7 | 103.47 | 0.76 | -12.64 | 13.43 | 0 | 0 | 0 | 5.43 | -17.89 | -4.49 | 0.82 | -8.89 | 7.89 | 0.39 | 2.63 | -38.1 | 0.63 | 3.28 | 12.5 | 0.02 | 0.0 | 0.0 | 4.81 | -96.15 | 111.19 |
| 23Q2 (18) | 1.26 | 121.05 | 218.87 | -0.79 | 26.17 | 35.25 | -0.73 | 55.21 | -135.27 | -0.01 | 0 | -200.0 | 0.47 | 194.0 | 120.61 | 0.87 | -17.92 | -24.35 | 0 | 0 | 0 | 6.62 | -27.22 | -44.94 | 0.9 | 172.73 | 80.0 | 0.38 | 850.0 | 322.22 | 0.61 | 5.17 | 27.08 | 0.02 | 0.0 | -33.33 | 124.75 | 40.07 | 170.61 |
| 23Q1 (17) | 0.57 | -10.94 | 5600.0 | -1.07 | -5.94 | 49.53 | -1.63 | -143.24 | -178.37 | 0 | 100.0 | 0 | -0.5 | -35.14 | 76.3 | 1.06 | 120.83 | 30.86 | 0 | 0 | 0 | 9.09 | 163.45 | -18.74 | 0.33 | -50.75 | 157.89 | 0.04 | -89.47 | 105.63 | 0.58 | 0.0 | 1.75 | 0.02 | 0.0 | -33.33 | 89.06 | 36.38 | 0 |
| 22Q4 (16) | 0.64 | 223.08 | 148.85 | -1.01 | 78.33 | 56.84 | 3.77 | 53.25 | -2.08 | -0.05 | -350.0 | -150.0 | -0.37 | 92.86 | 89.86 | 0.48 | -28.36 | 65.52 | 0 | 0 | 0 | 3.45 | -39.33 | 5.78 | 0.67 | -11.84 | 494.12 | 0.38 | -39.68 | 265.22 | 0.58 | 3.57 | 1.75 | 0.02 | 0.0 | -33.33 | 65.31 | 251.96 | 118.45 |
| 22Q3 (15) | -0.52 | 50.94 | -192.86 | -4.66 | -281.97 | -319.82 | 2.46 | 18.84 | 36.67 | 0.02 | 100.0 | 100.0 | -5.18 | -127.19 | -841.82 | 0.67 | -41.74 | -39.09 | 0 | 0 | 0 | 5.69 | -52.67 | -57.86 | 0.76 | 52.0 | 345.16 | 0.63 | 600.0 | 296.88 | 0.56 | 16.67 | 3.7 | 0.02 | -33.33 | -33.33 | -42.98 | 75.67 | -119.19 |
| 22Q2 (14) | -1.06 | -10700.0 | -2750.0 | -1.22 | 42.45 | -43.53 | 2.07 | -0.48 | 34.42 | 0.01 | 0 | 0.0 | -2.28 | -8.06 | -181.48 | 1.15 | 41.98 | 53.33 | 0 | 0 | 0 | 12.02 | 7.41 | 55.9 | 0.5 | 187.72 | 6.38 | 0.09 | 112.68 | 111.69 | 0.48 | -15.79 | -5.88 | 0.03 | 0.0 | 0.0 | -176.67 | 0 | 0 |
| 22Q1 (13) | 0.01 | 100.76 | -99.71 | -2.12 | 9.4 | -381.82 | 2.08 | -45.97 | 347.62 | 0 | 100.0 | -100.0 | -2.11 | 42.19 | -169.18 | 0.81 | 179.31 | 88.37 | 0 | 0 | 0 | 11.19 | 242.97 | 123.24 | -0.57 | -235.29 | -250.0 | -0.71 | -208.7 | -362.96 | 0.57 | 0.0 | 32.56 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (12) | -1.31 | -333.93 | -192.91 | -2.34 | -110.81 | -168.97 | 3.85 | 113.89 | 272.65 | -0.02 | -300.0 | 88.89 | -3.65 | -563.64 | -775.93 | 0.29 | -73.64 | -60.27 | 0 | 0 | 0 | 3.26 | -75.83 | -55.05 | -0.17 | 45.16 | -121.25 | -0.23 | 28.12 | -134.85 | 0.57 | 5.56 | 32.56 | 0.03 | 0.0 | 0.0 | -354.05 | -258.06 | -381.23 |
| 21Q3 (11) | 0.56 | 1300.0 | 12.0 | -1.11 | -30.59 | -20.65 | 1.8 | 16.88 | 309.09 | 0.01 | 0.0 | -92.86 | -0.55 | 32.1 | -30.95 | 1.1 | 46.67 | 25.0 | 0 | 0 | 0 | 13.50 | 75.1 | 36.2 | -0.31 | -165.96 | -139.24 | -0.32 | 58.44 | -144.44 | 0.54 | 5.88 | 35.0 | 0.03 | 0.0 | 50.0 | 224.00 | 0 | 410.72 |
| 21Q2 (10) | 0.04 | -98.85 | 103.45 | -0.85 | -93.18 | 42.95 | 1.54 | 283.33 | 5.48 | 0.01 | -50.0 | -91.67 | -0.81 | -126.56 | 69.43 | 0.75 | 74.42 | -53.7 | 0 | 0 | 0 | 7.71 | 53.8 | -64.41 | 0.47 | 23.68 | 17.5 | -0.77 | -385.19 | -333.33 | 0.51 | 18.6 | 24.39 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (9) | 3.49 | 147.52 | 1736.84 | -0.44 | 49.43 | 71.79 | -0.84 | 62.33 | -209.09 | 0.02 | 111.11 | 0 | 3.05 | 464.81 | 322.63 | 0.43 | -41.1 | -74.25 | 0 | 0 | 0 | 5.01 | -30.94 | -80.25 | 0.38 | -52.5 | 208.57 | 0.27 | -59.09 | 167.5 | 0.43 | 0.0 | 10.26 | 0.03 | 0.0 | 0.0 | 478.08 | 279.75 | -49.68 |
| 20Q4 (8) | 1.41 | 182.0 | -30.88 | -0.87 | 5.43 | 2.25 | -2.23 | -606.82 | -171.94 | -0.18 | -228.57 | -100.0 | 0.54 | 228.57 | -53.04 | 0.73 | -17.05 | -17.05 | 0 | 0 | 0 | 7.26 | -26.78 | -31.81 | 0.8 | 1.27 | 100.0 | 0.66 | -8.33 | 83.33 | 0.43 | 7.5 | 10.26 | 0.03 | 50.0 | 200.0 | 125.89 | 187.04 | -53.1 |
| 20Q3 (7) | 0.5 | 143.1 | -13.79 | -0.92 | 38.26 | 6.12 | 0.44 | -69.86 | -38.03 | 0.14 | 16.67 | 1300.0 | -0.42 | 84.15 | -5.0 | 0.88 | -45.68 | 3.53 | 0 | 0 | 100.0 | 9.91 | -54.24 | -11.28 | 0.79 | 97.5 | 83.72 | 0.72 | 118.18 | 94.59 | 0.4 | -2.44 | 2.56 | 0.02 | -33.33 | 100.0 | 43.86 | 129.11 | -41.77 |
| 20Q2 (6) | -1.16 | -710.53 | -212.62 | -1.49 | 4.49 | -60.22 | 1.46 | 89.61 | 273.81 | 0.12 | 0 | 500.0 | -2.65 | -93.43 | -2750.0 | 1.62 | -2.99 | 30.65 | 0 | 0 | -100.0 | 21.66 | -14.67 | 34.31 | 0.4 | 214.29 | 344.44 | 0.33 | 182.5 | 1550.0 | 0.41 | 5.13 | 0.0 | 0.03 | 0.0 | 200.0 | -150.65 | -115.86 | -164.36 |
| 20Q1 (5) | 0.19 | -90.69 | -62.75 | -1.56 | -75.28 | -437.93 | 0.77 | -75.16 | 692.31 | 0 | 100.0 | 0 | -1.37 | -219.13 | -722.73 | 1.67 | 89.77 | 209.26 | 0 | 0 | 100.0 | 25.38 | 138.51 | 241.22 | -0.35 | -187.5 | -252.17 | -0.4 | -211.11 | -407.69 | 0.39 | 0.0 | -9.3 | 0.03 | 200.0 | 200.0 | 950.00 | 253.92 | 961.76 |
| 19Q4 (4) | 2.04 | 251.72 | 0.0 | -0.89 | 9.18 | 0.0 | 3.1 | 336.62 | 0.0 | -0.09 | -1000.0 | 0.0 | 1.15 | 387.5 | 0.0 | 0.88 | 3.53 | 0.0 | 0 | 100.0 | 0.0 | 10.64 | -4.73 | 0.0 | 0.4 | -6.98 | 0.0 | 0.36 | -2.7 | 0.0 | 0.39 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 268.42 | 256.35 | 0.0 |
| 19Q3 (3) | 0.58 | -43.69 | 0.0 | -0.98 | -5.38 | 0.0 | 0.71 | 184.52 | 0.0 | 0.01 | -50.0 | 0.0 | -0.4 | -500.0 | 0.0 | 0.85 | -31.45 | 0.0 | -0.12 | -200.0 | 0.0 | 11.17 | -30.73 | 0.0 | 0.43 | 377.78 | 0.0 | 0.37 | 1750.0 | 0.0 | 0.39 | -4.88 | 0.0 | 0.01 | 0.0 | 0.0 | 75.32 | -67.82 | 0.0 |
| 19Q2 (2) | 1.03 | 101.96 | 0.0 | -0.93 | -220.69 | 0.0 | -0.84 | -546.15 | 0.0 | 0.02 | 0 | 0.0 | 0.1 | -54.55 | 0.0 | 1.24 | 129.63 | 0.0 | 0.12 | 200.0 | 0.0 | 16.12 | 116.79 | 0.0 | 0.09 | -60.87 | 0.0 | 0.02 | -84.62 | 0.0 | 0.41 | -4.65 | 0.0 | 0.01 | 0.0 | 0.0 | 234.09 | 161.63 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 7.44 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 89.47 | 0.0 | 0.0 |
