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) | 4.1 | 382.35 | -0.88 | 0 | -2.51 | 0 | 0.38 | 0 | 3.22 | 2376.92 | 0.97 | 40.58 | -0.01 | 0 | 2.79 | 22.63 | 3.15 | 40.62 | 2.58 | 26.47 | 0.66 | -4.35 | 0.03 | 0.0 | 125.38 | 307.12 |
| 2022 (9) | 0.85 | 34.92 | -0.72 | 0 | -1.54 | 0 | -0.17 | 0 | 0.13 | 160.0 | 0.69 | 23.21 | -0.01 | 0 | 2.27 | 2.94 | 2.24 | 27.27 | 2.04 | 35.1 | 0.69 | 2.99 | 0.03 | -25.0 | 30.80 | 8.52 |
| 2021 (8) | 0.63 | -84.05 | -0.58 | 0 | -0.73 | 0 | 0.15 | 0 | 0.05 | -98.37 | 0.56 | -41.67 | 0 | 0 | 2.21 | -39.99 | 1.76 | -26.97 | 1.51 | -27.05 | 0.67 | 0.0 | 0.04 | 33.33 | 28.38 | -80.1 |
| 2020 (7) | 3.95 | 159.87 | -0.89 | 0 | -1.27 | 0 | -0.38 | 0 | 3.06 | 401.64 | 0.96 | 14.29 | 0 | 0 | 3.68 | 17.4 | 2.41 | 23.59 | 2.07 | 26.99 | 0.67 | -1.47 | 0.03 | 50.0 | 142.60 | 118.59 |
| 2019 (6) | 1.52 | -52.5 | -0.91 | 0 | -1.26 | 0 | -0.07 | 0 | 0.61 | -79.67 | 0.84 | 31.25 | 0 | 0 | 3.14 | 45.81 | 1.95 | -26.42 | 1.63 | -23.83 | 0.68 | 30.77 | 0.02 | 0.0 | 65.24 | -45.36 |
| 2018 (5) | 3.2 | 39.13 | -0.2 | 0 | -1.35 | 0 | 0.24 | 0 | 3.0 | 84.05 | 0.64 | -7.25 | 0.02 | 100.0 | 2.15 | -16.07 | 2.65 | 8.16 | 2.14 | 12.63 | 0.52 | 0.0 | 0.02 | 0.0 | 119.40 | 26.67 |
| 2017 (4) | 2.3 | -23.33 | -0.67 | 0 | -1.87 | 0 | -0.04 | 0 | 1.63 | -41.37 | 0.69 | 109.09 | 0.01 | 0 | 2.56 | 100.16 | 2.45 | -12.81 | 1.9 | -17.03 | 0.52 | 1.96 | 0.02 | 0.0 | 94.26 | -11.39 |
| 2016 (3) | 3.0 | 53.06 | -0.22 | 0 | -1.5 | 0 | -0.35 | 0 | 2.78 | 155.05 | 0.33 | 3.12 | -0.01 | 0 | 1.28 | -0.96 | 2.81 | 18.57 | 2.29 | 23.78 | 0.51 | -3.77 | 0.02 | 0.0 | 106.38 | 30.26 |
| 2015 (2) | 1.96 | 2.62 | -0.87 | 0 | -1.81 | 0 | -0.05 | 0 | 1.09 | -30.13 | 0.32 | -17.95 | 0.01 | 0.0 | 1.29 | -18.21 | 2.37 | 3.95 | 1.85 | 3.93 | 0.53 | 1.92 | 0.02 | 0.0 | 81.67 | -0.8 |
| 2014 (1) | 1.91 | -26.54 | -0.35 | 0 | -1.6 | 0 | 0.1 | 900.0 | 1.56 | -40.0 | 0.39 | 69.57 | 0.01 | -96.43 | 1.58 | 52.79 | 2.28 | 7.04 | 1.78 | 12.66 | 0.52 | -1.89 | 0.02 | 0.0 | 82.33 | -32.55 |
| 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) | 0.31 | -78.01 | -73.95 | -0.31 | -93.75 | 20.51 | 0.06 | 104.72 | 110.71 | 0.63 | 386.36 | 110.0 | 0 | -100.0 | -100.0 | 0.36 | 100.0 | -7.69 | 0 | 100.0 | 0 | 2.89 | 43.34 | -20.73 | 1.69 | 177.05 | 37.4 | 1.26 | 133.33 | 23.53 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 21.68 | -89.08 | -78.32 |
| 23Q3 (19) | 1.41 | 7.63 | 104.35 | -0.16 | 23.81 | -6.67 | -1.27 | -115.25 | -252.78 | -0.22 | -246.67 | -29.41 | 1.25 | 13.64 | 131.48 | 0.18 | -14.29 | 38.46 | -0.01 | 0 | 0 | 2.02 | -33.96 | 18.15 | 0.61 | 10.91 | 10.91 | 0.54 | 14.89 | 8.0 | 0.16 | 6.67 | -11.11 | 0.01 | 0.0 | 0.0 | 198.59 | -4.49 | 98.59 |
| 23Q2 (18) | 1.31 | 21.3 | 2083.33 | -0.21 | -5.0 | -600.0 | -0.59 | 18.06 | -321.43 | 0.15 | 178.95 | 850.0 | 1.1 | 25.0 | 3566.67 | 0.21 | -4.55 | 950.0 | 0 | 0 | 100.0 | 3.05 | -9.82 | 893.53 | 0.55 | 83.33 | 103.7 | 0.47 | 46.88 | 38.24 | 0.15 | -21.05 | -16.67 | 0.01 | 0.0 | 0.0 | 207.94 | 0.12 | 1736.77 |
| 23Q1 (17) | 1.08 | -9.24 | 199.08 | -0.2 | 48.72 | -33.33 | -0.72 | -28.57 | -50.0 | -0.19 | -163.33 | 34.48 | 0.88 | 10.0 | 170.97 | 0.22 | -43.59 | 57.14 | 0 | 0 | 0 | 3.38 | -7.14 | 33.21 | 0.3 | -75.61 | 57.89 | 0.32 | -68.63 | 68.42 | 0.19 | 18.75 | 5.56 | 0.01 | 0.0 | 0.0 | 207.69 | 107.69 | 172.41 |
| 22Q4 (16) | 1.19 | 72.46 | 357.69 | -0.39 | -160.0 | -30.0 | -0.56 | -55.56 | -182.35 | 0.3 | 276.47 | 57.89 | 0.8 | 48.15 | 2100.0 | 0.39 | 200.0 | 34.48 | 0 | 0 | 0 | 3.64 | 113.64 | -6.36 | 1.23 | 123.64 | 98.39 | 1.02 | 104.0 | 85.45 | 0.16 | -11.11 | -5.88 | 0.01 | 0.0 | 0.0 | 100.00 | 0.0 | 180.77 |
| 22Q3 (15) | 0.69 | 1050.0 | 86.49 | -0.15 | -400.0 | -25.0 | -0.36 | -157.14 | 68.42 | -0.17 | -750.0 | -156.67 | 0.54 | 1700.0 | 116.0 | 0.13 | 550.0 | -18.75 | 0 | 100.0 | -100.0 | 1.71 | 455.31 | -27.81 | 0.55 | 103.7 | 34.15 | 0.5 | 47.06 | 51.52 | 0.18 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 100.00 | 783.33 | 35.14 |
| 22Q2 (14) | 0.06 | 105.5 | -90.16 | -0.03 | 80.0 | 72.73 | -0.14 | 70.83 | 22.22 | -0.02 | 93.1 | 92.31 | 0.03 | 102.42 | -94.0 | 0.02 | -85.71 | -66.67 | -0.01 | 0 | 66.67 | 0.31 | -87.91 | -69.89 | 0.27 | 42.11 | -37.21 | 0.34 | 78.95 | -2.86 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 11.32 | 103.95 | -90.16 |
| 22Q1 (13) | -1.09 | -519.23 | -78.69 | -0.15 | 50.0 | -200.0 | -0.48 | -170.59 | -500.0 | -0.29 | -252.63 | -222.22 | -1.24 | -3000.0 | -87.88 | 0.14 | -51.72 | 250.0 | 0 | 0 | 100.0 | 2.54 | -34.73 | 232.85 | 0.19 | -69.35 | -36.67 | 0.19 | -65.45 | -32.14 | 0.18 | 5.88 | 5.88 | 0.01 | 0.0 | 0.0 | -286.84 | -905.36 | -116.31 |
| 21Q4 (12) | 0.26 | -29.73 | -82.67 | -0.3 | -150.0 | -87.5 | 0.68 | 159.65 | 270.0 | 0.19 | -36.67 | 533.33 | -0.04 | -116.0 | -102.99 | 0.29 | 81.25 | 26.09 | 0 | -100.0 | 0 | 3.89 | 64.71 | 38.44 | 0.62 | 51.22 | -35.42 | 0.55 | 66.67 | -26.67 | 0.17 | 6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 35.62 | -51.87 | -77.92 |
| 21Q3 (11) | 0.37 | -39.34 | -84.26 | -0.12 | -9.09 | 55.56 | -1.14 | -533.33 | 11.63 | 0.3 | 215.38 | 220.0 | 0.25 | -50.0 | -87.98 | 0.16 | 166.67 | -44.83 | 0.05 | 266.67 | 0 | 2.36 | 131.61 | -54.36 | 0.41 | -4.65 | 36.67 | 0.33 | -5.71 | 37.5 | 0.16 | -5.88 | -5.88 | 0.01 | 0.0 | 0.0 | 74.00 | -35.7 | -86.77 |
| 21Q2 (10) | 0.61 | 200.0 | 45.24 | -0.11 | -120.0 | 62.07 | -0.18 | -125.0 | -325.0 | -0.26 | -188.89 | -316.67 | 0.5 | 175.76 | 284.62 | 0.06 | 50.0 | -77.78 | -0.03 | -50.0 | 0 | 1.02 | 33.67 | -71.5 | 0.43 | 43.33 | -57.84 | 0.35 | 25.0 | -59.77 | 0.17 | 0.0 | 6.25 | 0.01 | 0.0 | 0.0 | 115.09 | 186.79 | 185.0 |
| 21Q1 (9) | -0.61 | -140.67 | -90.62 | -0.05 | 68.75 | 68.75 | -0.08 | 80.0 | -123.53 | -0.09 | -400.0 | 68.97 | -0.66 | -149.25 | -37.5 | 0.04 | -82.61 | -75.0 | -0.02 | 0 | 0 | 0.76 | -72.85 | -77.29 | 0.3 | -68.75 | 130.77 | 0.28 | -62.67 | 33.33 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -132.61 | -182.22 | -61.62 |
| 20Q4 (8) | 1.5 | -36.17 | 45.63 | -0.16 | 40.74 | 48.39 | -0.4 | 68.99 | -53.85 | 0.03 | 112.0 | -85.71 | 1.34 | -35.58 | 86.11 | 0.23 | -20.69 | -17.86 | 0 | 0 | 0 | 2.81 | -45.7 | -14.24 | 0.96 | 220.0 | -5.88 | 0.75 | 212.5 | -6.25 | 0.17 | 0.0 | 6.25 | 0.01 | 0.0 | 0.0 | 161.29 | -71.17 | 51.89 |
| 20Q3 (7) | 2.35 | 459.52 | 1136.84 | -0.27 | 6.9 | 0.0 | -1.29 | -1712.5 | -158.0 | -0.25 | -308.33 | -516.67 | 2.08 | 1500.0 | 2700.0 | 0.29 | 7.41 | 20.83 | 0 | 0 | 0 | 5.18 | 44.62 | 36.58 | 0.3 | -70.59 | -6.25 | 0.24 | -72.41 | -22.58 | 0.17 | 6.25 | 6.25 | 0.01 | 0.0 | 0.0 | 559.52 | 1285.49 | 1313.53 |
| 20Q2 (6) | 0.42 | 231.25 | 362.5 | -0.29 | -81.25 | -38.1 | 0.08 | -76.47 | 116.0 | 0.12 | 141.38 | 144.44 | 0.13 | 127.08 | 135.14 | 0.27 | 68.75 | 22.73 | 0 | 0 | 0 | 3.58 | 6.53 | 2.38 | 1.02 | 684.62 | 175.68 | 0.87 | 314.29 | 171.88 | 0.16 | -5.88 | -11.11 | 0.01 | 0.0 | 0.0 | 40.38 | 149.22 | 228.73 |
| 20Q1 (5) | -0.32 | -131.07 | -169.57 | -0.16 | 48.39 | -45.45 | 0.34 | 230.77 | 3300.0 | -0.29 | -238.1 | -314.29 | -0.48 | -166.67 | -237.14 | 0.16 | -42.86 | 60.0 | 0 | 0 | 0 | 3.36 | 2.52 | 88.57 | 0.13 | -87.25 | -45.83 | 0.21 | -73.75 | 0.0 | 0.17 | 6.25 | -5.56 | 0.01 | 0.0 | 0 | -82.05 | -177.27 | -169.57 |
| 19Q4 (4) | 1.03 | 442.11 | 0.0 | -0.31 | -14.81 | 0.0 | -0.26 | 48.0 | 0.0 | 0.21 | 250.0 | 0.0 | 0.72 | 1000.0 | 0.0 | 0.28 | 16.67 | 0.0 | 0 | 0 | 0.0 | 3.28 | -13.52 | 0.0 | 1.02 | 218.75 | 0.0 | 0.8 | 158.06 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 106.19 | 168.26 | 0.0 |
| 19Q3 (3) | 0.19 | 218.75 | 0.0 | -0.27 | -28.57 | 0.0 | -0.5 | 0.0 | 0.0 | 0.06 | 122.22 | 0.0 | -0.08 | 78.38 | 0.0 | 0.24 | 9.09 | 0.0 | 0 | 0 | 0.0 | 3.79 | 8.4 | 0.0 | 0.32 | -13.51 | 0.0 | 0.31 | -3.12 | 0.0 | 0.16 | -11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 39.58 | 226.17 | 0.0 |
| 19Q2 (2) | -0.16 | -134.78 | 0.0 | -0.21 | -90.91 | 0.0 | -0.5 | -5100.0 | 0.0 | -0.27 | -285.71 | 0.0 | -0.37 | -205.71 | 0.0 | 0.22 | 120.0 | 0.0 | 0 | 0 | 0.0 | 3.50 | 96.22 | 0.0 | 0.37 | 54.17 | 0.0 | 0.32 | 52.38 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -31.37 | -126.6 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 117.95 | 0.0 | 0.0 |
