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) | 2.88 | -48.94 | -5.13 | 0 | -3.14 | 0 | -0.03 | 0 | -2.25 | 0 | 0.42 | -77.17 | 0 | 0 | 2.07 | -72.27 | 0.43 | -84.64 | 1.07 | -71.47 | 1.39 | 18.8 | 0.15 | 36.36 | 110.34 | -1.59 |
| 2022 (9) | 5.64 | 23.96 | -2.16 | 0 | -5.13 | 0 | 0.14 | 0 | 3.48 | -5.43 | 1.84 | 80.39 | -0.02 | 0 | 7.45 | 119.1 | 2.8 | -29.82 | 3.75 | 1.35 | 1.17 | 13.59 | 0.11 | 10.0 | 112.13 | 19.03 |
| 2021 (8) | 4.55 | 4.84 | -0.87 | 0 | -2.45 | 0 | -0.02 | 0 | 3.68 | 5.44 | 1.02 | 183.33 | -0.02 | 0 | 3.40 | 136.77 | 3.99 | 78.12 | 3.7 | 158.74 | 1.03 | -5.5 | 0.1 | 0.0 | 94.20 | -43.13 |
| 2020 (7) | 4.34 | -1.14 | -0.85 | 0 | 0.05 | 0 | 0.26 | 0 | 3.49 | 16.33 | 0.36 | -87.5 | -0.09 | 0 | 1.44 | -89.21 | 2.24 | 397.78 | 1.43 | 853.33 | 1.09 | -8.4 | 0.1 | -61.54 | 165.65 | -39.63 |
| 2019 (6) | 4.39 | 215.83 | -1.39 | 0 | -3.2 | 0 | -0.11 | 0 | 3.0 | 0 | 2.88 | -3.36 | -0.37 | 0 | 13.31 | 30.59 | 0.45 | -8.16 | 0.15 | -93.64 | 1.19 | 17.82 | 0.26 | -16.13 | 274.38 | 626.4 |
| 2018 (5) | 1.39 | -64.9 | -3.89 | 0 | -0.65 | 0 | 0.2 | 0 | -2.5 | 0 | 2.98 | 166.07 | 0.08 | 0 | 10.19 | 174.26 | 0.49 | -83.28 | 2.36 | 3.96 | 1.01 | -34.84 | 0.31 | 10.71 | 37.77 | -60.89 |
| 2017 (4) | 3.96 | 50.0 | 0.82 | 0 | -1.56 | 0 | -0.06 | 0 | 4.78 | 0 | 1.12 | 62.32 | -0.05 | 0 | 3.72 | 52.73 | 2.93 | 0 | 2.27 | 0 | 1.55 | -38.49 | 0.28 | 0.0 | 96.59 | -54.27 |
| 2016 (3) | 2.64 | -44.54 | -3.19 | 0 | -2.81 | 0 | 0.34 | 750.0 | -0.55 | 0 | 0.69 | -49.26 | 0.05 | 0 | 2.43 | -23.83 | -1.35 | 0 | -1.55 | 0 | 2.52 | -23.87 | 0.28 | -28.21 | 211.20 | 57.51 |
| 2015 (2) | 4.76 | -31.51 | -3.32 | 0 | -2.61 | 0 | 0.04 | -88.24 | 1.44 | -52.94 | 1.36 | -47.08 | -0.1 | 0 | 3.19 | -32.28 | -0.69 | 0 | -0.15 | 0 | 3.31 | 2.8 | 0.39 | -2.5 | 134.08 | 40.45 |
| 2014 (1) | 6.95 | 35.74 | -3.89 | 0 | -0.4 | 0 | 0.34 | 0 | 3.06 | -17.07 | 2.57 | 14.73 | -0.16 | 0 | 4.72 | -1.65 | 2.63 | 0 | 3.66 | 916.67 | 3.22 | -4.45 | 0.4 | -18.37 | 95.47 | -21.31 |
| 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) | 1.03 | 24.1 | -23.13 | -5.51 | -18466.67 | -818.33 | -0.01 | 99.68 | 75.0 | -0.04 | -150.0 | -200.0 | -4.48 | -620.93 | -705.41 | 0.06 | -50.0 | -95.45 | 0 | 0 | -100.0 | 1.09 | -55.0 | -95.8 | 0.37 | 1333.33 | -52.56 | 0.05 | -88.37 | -89.36 | 0.36 | 0.0 | 16.13 | 0.06 | 100.0 | 100.0 | 219.15 | 116.51 | 32.47 |
| 23Q3 (19) | 0.83 | -20.19 | -39.86 | 0.03 | -75.0 | 103.8 | -3.11 | -31000.0 | -2.64 | 0.08 | 14.29 | 900.0 | 0.86 | -25.86 | 45.76 | 0.12 | -20.0 | 0 | 0 | 0 | 100.0 | 2.42 | -23.56 | 0 | -0.03 | -123.08 | -107.5 | 0.43 | -15.69 | -56.12 | 0.36 | 2.86 | 20.0 | 0.03 | 0.0 | -25.0 | 101.22 | -13.38 | -3.18 |
| 23Q2 (18) | 1.04 | 3566.67 | -44.39 | 0.12 | -45.45 | 175.0 | -0.01 | 0 | 99.33 | 0.07 | 146.67 | 150.0 | 1.16 | 510.53 | -32.16 | 0.15 | 87.5 | 0.0 | 0 | 0 | 100.0 | 3.17 | 104.15 | 53.91 | 0.13 | 533.33 | -84.52 | 0.51 | 537.5 | -55.26 | 0.35 | 9.38 | 20.69 | 0.03 | -25.0 | 50.0 | 116.85 | 1813.86 | -9.39 |
| 23Q1 (17) | -0.03 | -102.24 | -102.88 | 0.22 | 136.67 | 135.48 | 0 | 100.0 | 100.0 | -0.15 | -475.0 | -160.0 | 0.19 | -74.32 | -54.76 | 0.08 | -93.94 | -78.38 | 0 | -100.0 | 100.0 | 1.55 | -94.02 | -70.99 | -0.03 | -103.85 | -103.85 | 0.08 | -82.98 | -93.1 | 0.32 | 3.23 | 18.52 | 0.04 | 33.33 | 33.33 | -6.82 | -104.12 | -109.57 |
| 22Q4 (16) | 1.34 | -2.9 | -55.03 | -0.6 | 24.05 | -106.9 | -0.04 | 98.68 | 60.0 | 0.04 | 500.0 | -60.0 | 0.74 | 25.42 | -72.49 | 1.32 | 0 | 123.73 | 0.72 | 200.0 | 227.27 | 25.98 | 0 | 197.28 | 0.78 | 95.0 | 56.0 | 0.47 | -52.04 | -16.07 | 0.31 | 3.33 | 14.81 | 0.03 | -25.0 | 0.0 | 165.43 | 58.24 | -52.26 |
| 22Q3 (15) | 1.38 | -26.2 | 8.66 | -0.79 | -393.75 | -315.79 | -3.03 | -102.0 | -206.06 | -0.01 | 92.86 | 94.12 | 0.59 | -65.5 | -45.37 | 0 | -100.0 | -100.0 | -0.72 | -7100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.4 | -52.38 | -65.81 | 0.98 | -14.04 | -9.26 | 0.3 | 3.45 | 15.38 | 0.04 | 100.0 | 0.0 | 104.55 | -18.94 | 13.6 |
| 22Q2 (14) | 1.87 | 79.81 | 1084.21 | -0.16 | 74.19 | -113.45 | -1.5 | -167.86 | -167.86 | -0.14 | -156.0 | -600.0 | 1.71 | 307.14 | 71.0 | 0.15 | -59.46 | 200.0 | -0.01 | 0.0 | 95.0 | 2.06 | -61.52 | 245.74 | 0.84 | 7.69 | -39.57 | 1.14 | -1.72 | 11.76 | 0.29 | 7.41 | 16.0 | 0.02 | -33.33 | 0.0 | 128.97 | 81.05 | 975.61 |
| 22Q1 (13) | 1.04 | -65.1 | 112.24 | -0.62 | -113.79 | 60.51 | -0.56 | -460.0 | 30.0 | 0.25 | 150.0 | 257.14 | 0.42 | -84.39 | 138.89 | 0.37 | -37.29 | 640.0 | -0.01 | -104.55 | 80.0 | 5.35 | -38.74 | 630.36 | 0.78 | 56.0 | -16.13 | 1.16 | 107.14 | 10.48 | 0.27 | 0.0 | 8.0 | 0.03 | 0.0 | 50.0 | 71.23 | -79.44 | 91.89 |
| 21Q4 (12) | 2.98 | 134.65 | 109.86 | -0.29 | -52.63 | -314.29 | -0.1 | 89.9 | -107.63 | 0.1 | 158.82 | 0 | 2.69 | 149.07 | 99.26 | 0.59 | 78.79 | 3050.0 | 0.22 | 0 | 0 | 8.74 | 113.22 | 3329.7 | 0.5 | -57.26 | -50.5 | 0.56 | -48.15 | 12.0 | 0.27 | 3.85 | 3.85 | 0.03 | -25.0 | 50.0 | 346.51 | 276.52 | 90.34 |
| 21Q3 (11) | 1.27 | 768.42 | -42.79 | -0.19 | -115.97 | 24.0 | -0.99 | -76.79 | 23.26 | -0.17 | -750.0 | -950.0 | 1.08 | 8.0 | -45.18 | 0.33 | 560.0 | 10.0 | 0 | 100.0 | 100.0 | 4.10 | 587.88 | -14.32 | 1.17 | -15.83 | 225.0 | 1.08 | 5.88 | 535.29 | 0.26 | 4.0 | -3.7 | 0.04 | 100.0 | 100.0 | 92.03 | 724.83 | -80.93 |
| 21Q2 (10) | -0.19 | -138.78 | -138.0 | 1.19 | 175.8 | 48.75 | -0.56 | 30.0 | 45.63 | -0.02 | -128.57 | -105.71 | 1.0 | 192.59 | -23.08 | 0.05 | 0.0 | 25.0 | -0.2 | -300.0 | 0 | 0.60 | -18.71 | -21.04 | 1.39 | 49.46 | 135.59 | 1.02 | -2.86 | 126.67 | 0.25 | 0.0 | -10.71 | 0.02 | 0.0 | 0.0 | -14.73 | -139.68 | -122.09 |
| 21Q1 (9) | 0.49 | -65.49 | 133.33 | -1.57 | -2142.86 | -17.16 | -0.8 | -161.07 | -176.19 | 0.07 | 0 | 163.64 | -1.08 | -180.0 | 4.42 | 0.05 | 350.0 | 66.67 | -0.05 | 0 | 16.67 | 0.73 | 370.89 | 49.32 | 0.93 | -7.92 | 244.44 | 1.05 | 110.0 | 238.71 | 0.25 | -3.85 | -13.79 | 0.02 | 0.0 | -33.33 | 37.12 | -79.61 | 11.36 |
| 20Q4 (8) | 1.42 | -36.04 | 189.8 | -0.07 | 72.0 | -115.56 | 1.31 | 201.55 | 1737.5 | 0 | -100.0 | 100.0 | 1.35 | -31.47 | 43.62 | -0.02 | -106.67 | -103.33 | 0 | 100.0 | 100.0 | -0.27 | -105.66 | -102.4 | 1.01 | 180.56 | 180.56 | 0.5 | 194.12 | 350.0 | 0.26 | -3.7 | -23.53 | 0.02 | 0.0 | -60.0 | 182.05 | -62.28 | -29.41 |
| 20Q3 (7) | 2.22 | 344.0 | 372.34 | -0.25 | -131.25 | 78.45 | -1.29 | -25.24 | 36.14 | 0.02 | -94.29 | 0 | 1.97 | 51.54 | 385.51 | 0.3 | 650.0 | -66.67 | -0.03 | 0 | 82.35 | 4.78 | 533.97 | -72.36 | 0.36 | -38.98 | 620.0 | 0.17 | -62.22 | 312.5 | 0.27 | -3.57 | -6.9 | 0.02 | 0.0 | -71.43 | 482.61 | 623.91 | 187.51 |
| 20Q2 (6) | 0.5 | 138.1 | -39.76 | 0.8 | 159.7 | 2766.67 | -1.03 | -198.1 | -30.38 | 0.35 | 418.18 | 483.33 | 1.3 | 215.04 | 62.5 | 0.04 | 33.33 | -95.79 | 0 | 100.0 | 100.0 | 0.75 | 53.71 | -96.13 | 0.59 | 118.52 | 284.38 | 0.45 | 45.16 | 850.0 | 0.28 | -3.45 | 0.0 | 0.02 | -33.33 | -71.43 | 66.67 | 100.0 | -76.71 |
| 20Q1 (5) | 0.21 | -57.14 | -91.95 | -1.34 | -397.78 | -106.15 | 1.05 | 1412.5 | 418.18 | -0.11 | 52.17 | -283.33 | -1.13 | -220.21 | -157.65 | 0.03 | -95.0 | -93.18 | -0.06 | 60.0 | -500.0 | 0.49 | -95.65 | -93.01 | 0.27 | -25.0 | -25.0 | 0.31 | 255.0 | -36.73 | 0.29 | -14.71 | 3.57 | 0.03 | -40.0 | -57.14 | 33.33 | -87.07 | -89.27 |
| 19Q4 (4) | 0.49 | 4.26 | 0.0 | 0.45 | 138.79 | 0.0 | -0.08 | 96.04 | 0.0 | -0.23 | 0 | 0.0 | 0.94 | 236.23 | 0.0 | 0.6 | -33.33 | 0.0 | -0.15 | 11.76 | 0.0 | 11.28 | -34.84 | 0.0 | 0.36 | 620.0 | 0.0 | -0.2 | -150.0 | 0.0 | 0.34 | 17.24 | 0.0 | 0.05 | -28.57 | 0.0 | 257.89 | 53.64 | 0.0 |
| 19Q3 (3) | 0.47 | -43.37 | 0.0 | -1.16 | -3766.67 | 0.0 | -2.02 | -155.7 | 0.0 | 0 | -100.0 | 0.0 | -0.69 | -186.25 | 0.0 | 0.9 | -5.26 | 0.0 | -0.17 | -325.0 | 0.0 | 17.31 | -11.28 | 0.0 | 0.05 | 115.62 | 0.0 | -0.08 | -33.33 | 0.0 | 0.29 | 3.57 | 0.0 | 0.07 | 0.0 | 0.0 | 167.86 | -41.35 | 0.0 |
| 19Q2 (2) | 0.83 | -68.2 | 0.0 | -0.03 | 95.38 | 0.0 | -0.79 | -139.39 | 0.0 | 0.06 | 0.0 | 0.0 | 0.8 | -59.18 | 0.0 | 0.95 | 115.91 | 0.0 | -0.04 | -300.0 | 0.0 | 19.51 | 177.53 | 0.0 | -0.32 | -188.89 | 0.0 | -0.06 | -112.24 | 0.0 | 0.28 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 286.21 | -7.89 | 0.0 |
| 19Q1 (1) | 2.61 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 7.03 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 310.71 | 0.0 | 0.0 |
