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) | 2.54 | 96.9 | -1.78 | 0 | -0.8 | 0 | 0.23 | 0 | 0.76 | -30.91 | 1.04 | -16.8 | -0.39 | 0 | 2.10 | -25.41 | 6.09 | 27.94 | 5.25 | 21.53 | 0.56 | 16.67 | 0 | 0 | 43.72 | 62.67 |
| 2022 (9) | 1.29 | -84.42 | -0.19 | 0 | -2.61 | 0 | -0.23 | 0 | 1.1 | -83.75 | 1.25 | 15.74 | 0 | 0 | 2.82 | 18.14 | 4.76 | -4.61 | 4.32 | -4.21 | 0.48 | 14.29 | 0 | 0 | 26.88 | -84.0 |
| 2021 (8) | 8.28 | 311.94 | -1.51 | 0 | -5.1 | 0 | 0.06 | 0 | 6.77 | 0 | 1.08 | -77.31 | 0 | 0 | 2.39 | -84.13 | 4.99 | 23.82 | 4.51 | 37.08 | 0.42 | 20.0 | 0 | 0 | 167.95 | 204.15 |
| 2020 (7) | 2.01 | 0 | -5.14 | 0 | 3.2 | 814.29 | -0.14 | 0 | -3.13 | 0 | 4.76 | 655.56 | 0 | 0 | 15.03 | 651.02 | 4.03 | 35.69 | 3.29 | 34.84 | 0.35 | -7.89 | 0 | 0 | 55.22 | 0 |
| 2019 (6) | -0.01 | 0 | -0.61 | 0 | 0.35 | 0 | 0.25 | 400.0 | -0.62 | 0 | 0.63 | 40.0 | -0.04 | 0 | 2.00 | 49.88 | 2.97 | 30.26 | 2.44 | 23.86 | 0.38 | 0.0 | 0 | 0 | -0.35 | 0 |
| 2018 (5) | 1.32 | -33.33 | -0.76 | 0 | -0.54 | 0 | 0.05 | 0 | 0.56 | -58.52 | 0.45 | 150.0 | -0.01 | 0 | 1.34 | 103.25 | 2.28 | 54.05 | 1.97 | 34.01 | 0.38 | 0.0 | 0 | 0 | 56.17 | -47.52 |
| 2017 (4) | 1.98 | 171.23 | -0.63 | 0 | -1.37 | 0 | 0 | 0 | 1.35 | 136.84 | 0.18 | 0.0 | -0.04 | 0 | 0.66 | -14.09 | 1.48 | 24.37 | 1.47 | 56.38 | 0.38 | -5.0 | 0 | 0 | 107.03 | 96.46 |
| 2016 (3) | 0.73 | -47.1 | -0.16 | 0 | -0.64 | 0 | 0.07 | 0 | 0.57 | -45.19 | 0.18 | -18.18 | 0 | 0 | 0.76 | -16.76 | 1.19 | 325.0 | 0.94 | 487.5 | 0.4 | -14.89 | 0 | 0 | 54.48 | -75.13 |
| 2015 (2) | 1.38 | 0 | -0.34 | 0 | -1.21 | 0 | -0.04 | 0 | 1.04 | 112.24 | 0.22 | 10.0 | 0 | 0 | 0.92 | 25.35 | 0.28 | -26.32 | 0.16 | -80.72 | 0.47 | -2.08 | 0 | 0 | 219.05 | 0 |
| 2014 (1) | -0.48 | 0 | 0.97 | 0 | -0.21 | 0 | -0.13 | 0 | 0.49 | -12.5 | 0.2 | 0.0 | 0 | 0 | 0.73 | 6.3 | 0.38 | 15.15 | 0.83 | 167.74 | 0.48 | 0.0 | 0 | 0 | -36.64 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 4.91 | 265.32 | 772.6 | -0.81 | -88.37 | -30.65 | -4.46 | -220.87 | -559.79 | -0.02 | -112.5 | -128.57 | 4.1 | 220.59 | 403.7 | 0.26 | 4.0 | -63.38 | -0.19 | -18.75 | -290.0 | 1.80 | 3.93 | -65.99 | 1.95 | -6.25 | -3.47 | 1.66 | -4.05 | -1.19 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 271.27 | 270.8 | 772.6 |
| 23Q3 (19) | -2.97 | -1250.0 | -1090.0 | -0.43 | -7.5 | -19.44 | 3.69 | 355.56 | 369.34 | 0.16 | 1700.0 | 1700.0 | -3.4 | -448.39 | -5566.67 | 0.25 | -34.21 | -3.85 | -0.16 | -700.0 | -60.0 | 1.73 | -54.82 | -31.83 | 2.08 | 144.71 | 181.08 | 1.73 | 101.16 | 143.66 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | -158.82 | -621.93 | -544.71 |
| 23Q2 (18) | -0.22 | -126.83 | -110.23 | -0.4 | -185.71 | -463.64 | 0.81 | 197.59 | 127.55 | -0.01 | -111.11 | -200.0 | -0.62 | -191.18 | -127.43 | 0.38 | 171.43 | 52.0 | -0.02 | 0.0 | -112.5 | 3.83 | 192.24 | 60.13 | 0.85 | -30.33 | -24.78 | 0.86 | -14.0 | 0.0 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | -22.00 | -130.59 | -110.03 |
| 23Q1 (17) | 0.82 | 212.33 | 290.7 | -0.14 | 77.42 | -120.59 | -0.83 | -185.57 | -215.28 | 0.09 | 28.57 | 131.03 | 0.68 | 150.37 | 172.0 | 0.14 | -80.28 | 250.0 | -0.02 | -120.0 | 87.5 | 1.31 | -75.22 | 236.22 | 1.22 | -39.6 | 40.23 | 1.0 | -40.48 | -7.41 | 0.14 | 7.69 | 27.27 | 0 | 0 | 0 | 71.93 | 278.35 | 299.06 |
| 22Q4 (16) | -0.73 | -343.33 | -127.65 | -0.62 | -72.22 | -29.17 | 0.97 | 170.8 | 147.78 | 0.07 | 800.0 | 800.0 | -1.35 | -2150.0 | -162.5 | 0.71 | 173.08 | 42.0 | 0.1 | 200.0 | -16.67 | 5.29 | 108.32 | 22.73 | 2.02 | 172.97 | 53.03 | 1.68 | 136.62 | 21.74 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | -40.33 | -212.93 | -122.76 |
| 22Q3 (15) | 0.3 | -86.05 | 142.25 | -0.36 | -427.27 | -12.5 | -1.37 | 53.4 | -250.55 | -0.01 | -200.0 | -106.67 | -0.06 | -102.65 | 94.17 | 0.26 | 4.0 | -21.21 | -0.1 | -162.5 | -266.67 | 2.54 | 6.13 | -14.43 | 0.74 | -34.51 | 1.37 | 0.71 | -17.44 | 9.23 | 0.13 | 8.33 | 18.18 | 0 | 0 | 0 | 35.71 | -83.72 | 138.23 |
| 22Q2 (14) | 2.15 | 600.0 | -61.33 | 0.11 | -83.82 | 152.38 | -2.94 | -508.33 | 35.24 | 0.01 | 103.45 | -80.0 | 2.26 | 804.0 | -57.76 | 0.25 | 525.0 | 66.67 | 0.16 | 200.0 | 300.0 | 2.39 | 513.63 | 134.36 | 1.13 | 29.89 | -52.12 | 0.86 | -20.37 | -57.84 | 0.12 | 9.09 | 9.09 | 0 | 0 | 0 | 219.39 | 707.14 | -15.16 |
| 22Q1 (13) | -0.43 | -116.29 | -154.43 | 0.68 | 241.67 | 236.0 | 0.72 | 135.47 | 30.91 | -0.29 | -2800.0 | -123.08 | 0.25 | -88.43 | -13.79 | 0.04 | -92.0 | -60.0 | -0.16 | -233.33 | -60.0 | 0.39 | -90.95 | -69.29 | 0.87 | -34.09 | 52.63 | 1.08 | -21.74 | 140.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -36.13 | -120.39 | -125.16 |
| 21Q4 (12) | 2.64 | 471.83 | 156.31 | -0.48 | -50.0 | -182.35 | -2.03 | -323.08 | -153.75 | -0.01 | -106.67 | -109.09 | 2.16 | 309.71 | 151.16 | 0.5 | 51.52 | 194.12 | 0.12 | 100.0 | 400.0 | 4.31 | 45.24 | 118.24 | 1.32 | 80.82 | -6.38 | 1.38 | 112.31 | 21.05 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 177.18 | 289.66 | 111.59 |
| 21Q3 (11) | -0.71 | -112.77 | -810.0 | -0.32 | -52.38 | 92.59 | 0.91 | 120.04 | -75.41 | 0.15 | 200.0 | 66.67 | -1.03 | -119.25 | 75.59 | 0.33 | 120.0 | -92.25 | 0.06 | 175.0 | 250.0 | 2.97 | 190.69 | -93.48 | 0.73 | -69.07 | -45.93 | 0.65 | -68.14 | -44.44 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | -93.42 | -136.13 | -1277.11 |
| 21Q2 (10) | 5.56 | 603.8 | 308.82 | -0.21 | 58.0 | 38.24 | -4.54 | -925.45 | -908.89 | 0.05 | 138.46 | 600.0 | 5.35 | 1744.83 | 424.51 | 0.15 | 50.0 | -40.0 | -0.08 | 20.0 | -300.0 | 1.02 | -19.58 | -66.73 | 2.36 | 314.04 | 136.0 | 2.04 | 353.33 | 161.54 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 258.60 | 80.04 | 65.43 |
| 21Q1 (9) | 0.79 | -23.3 | 264.58 | -0.5 | -194.12 | -61.29 | 0.55 | 168.75 | -26.67 | -0.13 | -218.18 | 59.38 | 0.29 | -66.28 | 136.71 | 0.1 | -41.18 | 25.0 | -0.1 | -150.0 | -350.0 | 1.27 | -35.72 | -11.53 | 0.57 | -59.57 | 111.11 | 0.45 | -60.53 | 125.0 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 143.64 | 71.53 | 186.78 |
| 20Q4 (8) | 1.03 | 930.0 | 128.89 | -0.17 | 96.06 | -6.25 | -0.8 | -121.62 | -471.43 | 0.11 | 22.22 | -42.11 | 0.86 | 120.38 | 196.55 | 0.17 | -96.01 | 142.86 | -0.04 | 0.0 | 60.0 | 1.98 | -95.66 | 178.16 | 1.41 | 4.44 | 13.71 | 1.14 | -2.56 | 18.75 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 83.74 | 955.12 | 97.25 |
| 20Q3 (7) | 0.1 | -92.65 | -78.72 | -4.32 | -1170.59 | -4700.0 | 3.7 | 922.22 | 798.11 | 0.09 | 1000.0 | -25.0 | -4.22 | -513.73 | -1210.53 | 4.26 | 1604.0 | 2562.5 | -0.04 | -200.0 | -180.0 | 45.56 | 1383.48 | 2209.4 | 1.35 | 35.0 | 84.93 | 1.17 | 50.0 | 85.71 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 7.94 | -94.92 | -87.67 |
| 20Q2 (6) | 1.36 | 383.33 | 190.67 | -0.34 | -9.68 | -209.09 | -0.45 | -160.0 | -126.47 | -0.01 | 96.88 | -133.33 | 1.02 | 229.11 | 163.35 | 0.25 | 212.5 | -21.88 | 0.04 | 0.0 | -83.33 | 3.07 | 113.84 | -30.03 | 1.0 | 270.37 | 42.86 | 0.78 | 290.0 | 30.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 156.32 | 194.44 | 172.95 |
| 20Q1 (5) | -0.48 | -206.67 | -184.21 | -0.31 | -93.75 | -24.0 | 0.75 | 635.71 | 210.29 | -0.32 | -268.42 | -300.0 | -0.79 | -372.41 | -346.88 | 0.08 | 14.29 | 0.0 | 0.04 | 140.0 | 117.39 | 1.44 | 102.1 | 11.85 | 0.27 | -78.23 | -10.0 | 0.2 | -79.17 | -23.08 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | -165.52 | -489.89 | -204.54 |
| 19Q4 (4) | 0.45 | -4.26 | 0.0 | -0.16 | -77.78 | 0.0 | -0.14 | 73.58 | 0.0 | 0.19 | 58.33 | 0.0 | 0.29 | -23.68 | 0.0 | 0.07 | -56.25 | 0.0 | -0.1 | -300.0 | 0.0 | 0.71 | -63.98 | 0.0 | 1.24 | 69.86 | 0.0 | 0.96 | 52.38 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 42.45 | -34.06 | 0.0 |
| 19Q3 (3) | 0.47 | 131.33 | 0.0 | -0.09 | 18.18 | 0.0 | -0.53 | -131.18 | 0.0 | 0.12 | 300.0 | 0.0 | 0.38 | 123.6 | 0.0 | 0.16 | -50.0 | 0.0 | 0.05 | -79.17 | 0.0 | 1.97 | -55.06 | 0.0 | 0.73 | 4.29 | 0.0 | 0.63 | 5.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 64.38 | 130.05 | 0.0 |
| 19Q2 (2) | -1.5 | -363.16 | 0.0 | -0.11 | 56.0 | 0.0 | 1.7 | 350.0 | 0.0 | 0.03 | 137.5 | 0.0 | -1.61 | -603.12 | 0.0 | 0.32 | 300.0 | 0.0 | 0.24 | 204.35 | 0.0 | 4.39 | 241.84 | 0.0 | 0.7 | 133.33 | 0.0 | 0.6 | 130.77 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | -214.29 | -235.34 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 158.33 | 0.0 | 0.0 |
