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) | 3.75 | 29.31 | -0.47 | 0 | -1.2 | 0 | 0.01 | -95.0 | 3.28 | 112.99 | 1.01 | -9.82 | 0.01 | 0 | 7.33 | 18.14 | -0.21 | 0 | -0.35 | 0 | 1.71 | -3.93 | 0.04 | 33.33 | 267.86 | 226.05 |
| 2022 (9) | 2.9 | 77.91 | -1.36 | 0 | -0.23 | 0 | 0.2 | 0 | 1.54 | -53.33 | 1.12 | -53.14 | 0 | 0 | 6.21 | -47.19 | 1.96 | -35.95 | 1.72 | -26.5 | 1.78 | 10.56 | 0.03 | 50.0 | 82.15 | 100.09 |
| 2021 (8) | 1.63 | -30.04 | 1.67 | 0 | -4.66 | 0 | -0.08 | 0 | 3.3 | 0 | 2.39 | -10.82 | 0.01 | 0 | 11.76 | -30.6 | 3.06 | 85.45 | 2.34 | 70.8 | 1.61 | 8.05 | 0.02 | 0.0 | 41.06 | -49.25 |
| 2020 (7) | 2.33 | -15.88 | -7.02 | 0 | 4.96 | 0 | -0.21 | 0 | -4.69 | 0 | 2.68 | -24.93 | -0.03 | 0 | 16.94 | -35.13 | 1.65 | 175.0 | 1.37 | 211.36 | 1.49 | -3.87 | 0.02 | -33.33 | 80.90 | -41.0 |
| 2019 (6) | 2.77 | 489.36 | -3.5 | 0 | -0.14 | 0 | -0.36 | 0 | -0.73 | 0 | 3.57 | 102.84 | 0 | 0 | 26.12 | 152.85 | 0.6 | -68.42 | 0.44 | -73.65 | 1.55 | 0.0 | 0.03 | 0.0 | 137.13 | 848.23 |
| 2018 (5) | 0.47 | -80.25 | -2.45 | 0 | 3.72 | 181.82 | 0 | 0 | -1.98 | 0 | 1.76 | -35.53 | -0.96 | 0 | 10.33 | -44.23 | 1.9 | -1.04 | 1.67 | 3.73 | 1.55 | 4.73 | 0.03 | 0.0 | 14.46 | -81.04 |
| 2017 (4) | 2.38 | -16.49 | -2.85 | 0 | 1.32 | 0 | 0.05 | 400.0 | -0.47 | 0 | 2.73 | 70.62 | -0.02 | 0 | 18.52 | 41.92 | 1.92 | 2.13 | 1.61 | 15.83 | 1.48 | 2.07 | 0.03 | 50.0 | 76.28 | -23.45 |
| 2016 (3) | 2.85 | -25.39 | -1.6 | 0 | -5.53 | 0 | 0.01 | -90.0 | 1.25 | 0 | 1.6 | -59.39 | 0.01 | 0 | 13.05 | -54.72 | 1.88 | -39.35 | 1.39 | -42.32 | 1.45 | 16.94 | 0.02 | -33.33 | 99.65 | -4.0 |
| 2015 (2) | 3.82 | 205.6 | -4.54 | 0 | 4.32 | 311.43 | 0.1 | -58.33 | -0.72 | 0 | 3.94 | 24.68 | -0.63 | 0 | 28.82 | 21.86 | 3.1 | -20.51 | 2.41 | -25.62 | 1.24 | 34.78 | 0.03 | -62.5 | 103.80 | 252.1 |
| 2014 (1) | 1.25 | -15.54 | -3.75 | 0 | 1.05 | 150.0 | 0.24 | 0 | -2.5 | 0 | 3.16 | 59.6 | -0.62 | 0 | 23.65 | 33.2 | 3.9 | -12.56 | 3.24 | -8.22 | 0.92 | 58.62 | 0.08 | -20.0 | 29.48 | -16.14 |
| 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) | 1.47 | 297.3 | 54.74 | -0.24 | 27.27 | -700.0 | -0.25 | -412.5 | -19.05 | 0 | 100.0 | -100.0 | 1.23 | 2975.0 | 24.24 | 0.24 | -27.27 | -40.0 | 0 | 0 | 0 | 7.12 | -33.1 | -32.88 | -0.15 | 31.82 | -151.72 | -0.28 | -47.37 | -227.27 | 0.42 | 0.0 | -4.55 | 0.01 | 0.0 | 0.0 | 980.00 | 535.68 | 591.16 |
| 23Q3 (19) | 0.37 | -66.36 | -63.0 | -0.33 | -120.0 | 67.96 | 0.08 | 157.14 | -83.67 | -0.02 | -300.0 | -108.7 | 0.04 | -95.79 | 233.33 | 0.33 | 73.68 | -10.81 | 0 | 0 | 100.0 | 10.65 | 117.39 | 35.51 | -0.22 | -650.0 | -162.86 | -0.19 | -311.11 | -141.3 | 0.42 | -2.33 | -6.67 | 0.01 | 0.0 | 0.0 | 154.17 | -25.72 | 41.83 |
| 23Q2 (18) | 1.1 | 34.15 | 52.78 | -0.15 | -160.0 | -15.38 | -0.14 | 84.44 | -16.67 | 0.01 | 0.0 | 0.0 | 0.95 | -11.21 | 61.02 | 0.19 | -24.0 | 58.33 | 0 | 0 | 0 | 4.90 | -32.81 | 98.73 | 0.04 | -63.64 | -94.29 | 0.09 | 200.0 | -83.33 | 0.43 | 0.0 | -2.27 | 0.01 | 0.0 | 0.0 | 207.55 | 18.96 | 185.38 |
| 23Q1 (17) | 0.82 | -13.68 | 256.52 | 0.25 | 525.0 | 208.7 | -0.9 | -328.57 | -125.0 | 0.01 | -75.0 | 111.11 | 1.07 | 8.08 | 0 | 0.25 | -37.5 | 13.64 | 0 | 0 | 0 | 7.29 | -31.3 | 55.05 | 0.11 | -62.07 | -81.97 | 0.03 | -86.36 | -94.0 | 0.43 | -2.27 | -6.52 | 0.01 | 0.0 | 0.0 | 174.47 | 23.05 | 635.8 |
| 22Q4 (16) | 0.95 | -5.0 | 66.67 | 0.04 | 103.88 | 103.74 | -0.21 | -142.86 | 22.22 | 0.04 | -82.61 | 233.33 | 0.99 | 3400.0 | 298.0 | 0.4 | 8.11 | -51.22 | 0 | 100.0 | 0 | 10.61 | 35.06 | -41.13 | 0.29 | -17.14 | -43.14 | 0.22 | -52.17 | -38.89 | 0.44 | -2.22 | 2.33 | 0.01 | 0.0 | 0.0 | 141.79 | 30.45 | 99.0 |
| 22Q3 (15) | 1.0 | 38.89 | 300.0 | -1.03 | -692.31 | -212.12 | 0.49 | 508.33 | 444.44 | 0.23 | 2200.0 | 666.67 | -0.03 | -105.08 | 62.5 | 0.37 | 208.33 | 12.12 | -0.01 | 0 | 0 | 7.86 | 218.81 | 32.59 | 0.35 | -50.0 | -57.32 | 0.46 | -14.81 | -35.21 | 0.45 | 2.27 | 7.14 | 0.01 | 0.0 | 0.0 | 108.70 | 49.46 | 395.65 |
| 22Q2 (14) | 0.72 | 213.04 | -1.37 | -0.13 | 43.48 | -103.52 | -0.12 | 70.0 | 97.27 | 0.01 | 111.11 | 0 | 0.59 | 0 | -86.65 | 0.12 | -45.45 | -80.33 | 0 | 0 | 0 | 2.46 | -47.58 | -76.85 | 0.7 | 14.75 | -35.19 | 0.54 | 8.0 | -34.15 | 0.44 | -4.35 | 15.79 | 0.01 | 0.0 | 0.0 | 72.73 | 206.72 | 20.55 |
| 22Q1 (13) | 0.23 | -59.65 | 155.56 | -0.23 | 78.5 | 63.49 | -0.4 | -48.15 | -344.44 | -0.09 | -200.0 | -12.5 | 0 | 100.0 | 100.0 | 0.22 | -73.17 | -65.08 | 0 | 0 | 0 | 4.70 | -73.92 | -66.57 | 0.61 | 19.61 | -6.15 | 0.5 | 38.89 | 13.64 | 0.46 | 6.98 | 21.05 | 0.01 | 0.0 | 0.0 | 23.71 | -66.72 | 118.67 |
| 21Q4 (12) | 0.57 | 128.0 | -1.72 | -1.07 | -224.24 | -32.1 | -0.27 | -400.0 | -151.92 | -0.03 | -200.0 | -200.0 | -0.5 | -525.0 | -117.39 | 0.82 | 148.48 | 3.8 | 0 | 0 | 100.0 | 18.02 | 204.19 | -8.29 | 0.51 | -37.8 | 54.55 | 0.36 | -49.3 | 33.33 | 0.43 | 2.38 | 13.16 | 0.01 | 0.0 | 0.0 | 71.25 | 224.9 | -18.92 |
| 21Q3 (11) | 0.25 | -65.75 | -37.5 | -0.33 | -108.94 | 40.0 | 0.09 | 102.05 | 125.71 | 0.03 | 0 | 50.0 | -0.08 | -101.81 | 46.67 | 0.33 | -45.9 | -51.47 | 0 | 0 | 0 | 5.92 | -44.35 | -62.71 | 0.82 | -24.07 | 34.43 | 0.71 | -13.41 | 51.06 | 0.42 | 10.53 | 10.53 | 0.01 | 0.0 | 0.0 | 21.93 | -63.65 | -52.85 |
| 21Q2 (10) | 0.73 | 711.11 | 4.29 | 3.69 | 685.71 | 173.51 | -4.39 | -4777.78 | -203.05 | 0 | 100.0 | 100.0 | 4.42 | 918.52 | 202.31 | 0.61 | -3.17 | 7.02 | 0 | 0 | 100.0 | 10.65 | -24.3 | -14.27 | 1.08 | 66.15 | 80.0 | 0.82 | 86.36 | 74.47 | 0.38 | 0.0 | 2.7 | 0.01 | 0.0 | 0.0 | 60.33 | 456.38 | -26.74 |
| 21Q1 (9) | 0.09 | -84.48 | -86.15 | -0.63 | 22.22 | 3.08 | -0.09 | -117.31 | -117.31 | -0.08 | -700.0 | 0.0 | -0.54 | -134.78 | 0 | 0.63 | -20.25 | -1.56 | 0 | 100.0 | 100.0 | 14.06 | -28.44 | -35.62 | 0.65 | 96.97 | 550.0 | 0.44 | 62.96 | 175.0 | 0.38 | 0.0 | 2.7 | 0.01 | 0.0 | 0.0 | 10.84 | -87.66 | -90.99 |
| 20Q4 (8) | 0.58 | 45.0 | -26.58 | -0.81 | -47.27 | -17.39 | 0.52 | 248.57 | 244.44 | -0.01 | -150.0 | 0.0 | -0.23 | -53.33 | -330.0 | 0.79 | 16.18 | 5.33 | -0.02 | 0 | 50.0 | 19.65 | 23.69 | -10.39 | 0.33 | -45.9 | 312.5 | 0.27 | -42.55 | 800.0 | 0.38 | 0.0 | 2.7 | 0.01 | 0.0 | 0.0 | 87.88 | 88.94 | -54.39 |
| 20Q3 (7) | 0.4 | -42.86 | -13.04 | -0.55 | 89.04 | 53.39 | -0.35 | -108.22 | 0.0 | 0.02 | 115.38 | 118.18 | -0.15 | 96.53 | 79.17 | 0.68 | 19.3 | -43.33 | 0 | 100.0 | -100.0 | 15.89 | 27.94 | -56.18 | 0.61 | 1.67 | 335.71 | 0.47 | 0.0 | 193.75 | 0.38 | 2.7 | 0.0 | 0.01 | 0.0 | 0.0 | 46.51 | -43.52 | -44.39 |
| 20Q2 (6) | 0.7 | 7.69 | 6.06 | -5.02 | -672.31 | -336.52 | 4.26 | 719.23 | 1352.94 | -0.13 | -62.5 | 38.1 | -4.32 | 0 | -781.63 | 0.57 | -10.94 | -48.65 | -0.01 | 0.0 | -150.0 | 12.42 | -43.15 | -60.4 | 0.6 | 500.0 | 150.0 | 0.47 | 193.75 | 327.27 | 0.37 | 0.0 | -7.5 | 0.01 | 0.0 | 0.0 | 82.35 | -31.58 | -35.12 |
| 20Q1 (5) | 0.65 | -17.72 | -23.53 | -0.65 | 5.8 | -35.42 | 0.52 | 244.44 | -43.48 | -0.08 | -700.0 | -166.67 | 0 | -100.0 | -100.0 | 0.64 | -14.67 | 23.08 | -0.01 | 75.0 | 50.0 | 21.84 | -0.4 | 42.4 | 0.1 | 25.0 | -23.08 | 0.16 | 433.33 | 14.29 | 0.37 | 0.0 | -7.5 | 0.01 | 0.0 | 0.0 | 120.37 | -37.53 | -22.11 |
| 19Q4 (4) | 0.79 | 71.74 | 0.0 | -0.69 | 41.53 | 0.0 | -0.36 | -2.86 | 0.0 | -0.01 | 90.91 | 0.0 | 0.1 | 113.89 | 0.0 | 0.75 | -37.5 | 0.0 | -0.04 | -200.0 | 0.0 | 21.93 | -39.51 | 0.0 | 0.08 | -42.86 | 0.0 | 0.03 | -81.25 | 0.0 | 0.37 | -2.63 | 0.0 | 0.01 | 0.0 | 0.0 | 192.68 | 130.38 | 0.0 |
| 19Q3 (3) | 0.46 | -30.3 | 0.0 | -1.18 | -2.61 | 0.0 | -0.35 | -2.94 | 0.0 | -0.11 | 47.62 | 0.0 | -0.72 | -46.94 | 0.0 | 1.2 | 8.11 | 0.0 | 0.04 | 100.0 | 0.0 | 36.25 | 15.62 | 0.0 | 0.14 | -41.67 | 0.0 | 0.16 | 45.45 | 0.0 | 0.38 | -5.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.64 | -34.1 | 0.0 |
| 19Q2 (2) | 0.66 | -22.35 | 0.0 | -1.15 | -139.58 | 0.0 | -0.34 | -136.96 | 0.0 | -0.21 | -600.0 | 0.0 | -0.49 | -232.43 | 0.0 | 1.11 | 113.46 | 0.0 | 0.02 | 200.0 | 0.0 | 31.36 | 104.42 | 0.0 | 0.24 | 84.62 | 0.0 | 0.11 | -21.43 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 126.92 | -17.87 | 0.0 |
| 19Q1 (1) | 0.85 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 15.34 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 154.55 | 0.0 | 0.0 |
