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) | 3.59 | -20.04 | 0.14 | 0 | 0.05 | 0 | 0.11 | 0 | 3.73 | 18.79 | 2.84 | 123.62 | 0 | 0 | 7.82 | 124.18 | 0.53 | -69.36 | 2.92 | 50.52 | 1.2 | -1.64 | 0.02 | 0.0 | 86.71 | -38.58 |
| 2022 (9) | 4.49 | 0 | -1.35 | 0 | -2.9 | 0 | -0.12 | 0 | 3.14 | 0 | 1.27 | 22.12 | 0 | 0 | 3.49 | 31.91 | 1.73 | -24.45 | 1.94 | -1.52 | 1.22 | 12.96 | 0.02 | 0.0 | 141.19 | 0 |
| 2021 (8) | -0.23 | 0 | -1.72 | 0 | 0.59 | 0 | 0 | 0 | -1.95 | 0 | 1.04 | -4.59 | 0 | 0 | 2.64 | -19.19 | 2.29 | 25.14 | 1.97 | 41.73 | 1.08 | 16.13 | 0.02 | 100.0 | -7.49 | 0 |
| 2020 (7) | 3.61 | 57.64 | -1.11 | 0 | -1.33 | 0 | 0.28 | 0 | 2.5 | 42.05 | 1.09 | -5.22 | 0 | 0 | 3.27 | -15.06 | 1.83 | 157.75 | 1.39 | 178.0 | 0.93 | 10.71 | 0.01 | -50.0 | 154.94 | -7.99 |
| 2019 (6) | 2.29 | 0 | -0.53 | 0 | -1.49 | 0 | -0.26 | 0 | 1.76 | 0 | 1.15 | -43.63 | 0 | 0 | 3.85 | -51.5 | 0.71 | -26.04 | 0.5 | 0 | 0.84 | 104.88 | 0.02 | -60.0 | 168.38 | 0 |
| 2018 (5) | -1.17 | 0 | -1.55 | 0 | 2.54 | 0 | -1.15 | 0 | -2.72 | 0 | 2.04 | 300.0 | -0.04 | 0 | 7.94 | 276.8 | 0.96 | 15.66 | -0.32 | 0 | 0.41 | -18.0 | 0.05 | -28.57 | -835.71 | 0 |
| 2017 (4) | 1.3 | 17.12 | -0.2 | 0 | -1.55 | 0 | 0.02 | 0 | 1.1 | 0 | 0.51 | -70.18 | -0.03 | 0 | 2.11 | -71.74 | 0.83 | -9.78 | 0.6 | 9.09 | 0.5 | 19.05 | 0.07 | 40.0 | 111.11 | 2.1 |
| 2016 (3) | 1.11 | 1287.5 | -1.46 | 0 | 0.99 | 0 | 0 | 0 | -0.35 | 0 | 1.71 | 375.0 | -0.05 | 0 | 7.46 | 319.9 | 0.92 | 736.36 | 0.55 | 400.0 | 0.42 | -14.29 | 0.05 | -28.57 | 108.82 | 811.4 |
| 2015 (2) | 0.08 | -78.38 | 0.37 | 0 | -0.83 | 0 | 0.05 | -16.67 | 0.45 | 0 | 0.36 | -38.98 | 0.01 | -92.31 | 1.78 | -33.75 | 0.11 | -54.17 | 0.11 | -60.71 | 0.49 | 0.0 | 0.07 | -41.67 | 11.94 | -71.28 |
| 2014 (1) | 0.37 | -11.9 | -1.18 | 0 | 0.34 | 0 | 0.06 | -33.33 | -0.81 | 0 | 0.59 | 9.26 | 0.13 | 0 | 2.68 | 0.47 | 0.24 | 0 | 0.28 | 180.0 | 0.49 | 13.95 | 0.12 | 33.33 | 41.57 | -38.63 |
| 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) | 0.79 | -72.47 | -39.23 | 2.5 | 490.62 | 2183.33 | -0.1 | 92.37 | 89.36 | 0.44 | 358.82 | 158.82 | 3.29 | 47.53 | 178.81 | 0.32 | -58.97 | 88.24 | 0 | 0 | 0 | 3.90 | -50.23 | 77.92 | -0.81 | -242.11 | -318.92 | 1.55 | 131.34 | 434.48 | 0.3 | 0.0 | -3.23 | 0.01 | 0.0 | 0.0 | 42.47 | -85.5 | -80.07 |
| 23Q3 (19) | 2.87 | 370.49 | 29.86 | -0.64 | 31.18 | -6.67 | -1.31 | -397.73 | -3.15 | -0.17 | 50.0 | -30.77 | 2.23 | 796.88 | 38.51 | 0.78 | -26.42 | 30.0 | 0 | 0 | 0 | 7.83 | -28.78 | 14.86 | 0.57 | 1.79 | 35.71 | 0.67 | 28.85 | 21.82 | 0.3 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 292.86 | 293.68 | 13.96 |
| 23Q2 (18) | 0.61 | 191.04 | -32.97 | -0.93 | -17.72 | -272.0 | 0.44 | -56.86 | 197.78 | -0.34 | -278.95 | -3300.0 | -0.32 | 78.08 | -148.48 | 1.06 | 58.21 | 341.67 | 0 | 0 | 0 | 11.00 | 39.66 | 378.78 | 0.56 | 166.67 | -20.0 | 0.52 | 188.89 | -23.53 | 0.3 | 0.0 | -3.23 | 0 | 0 | -100.0 | 74.39 | 153.29 | -18.25 |
| 23Q1 (17) | -0.67 | -151.54 | -1057.14 | -0.79 | -558.33 | -107.89 | 1.02 | 208.51 | 525.0 | 0.19 | 11.76 | 226.67 | -1.46 | -223.73 | -370.97 | 0.67 | 294.12 | 157.69 | 0 | 0 | 0 | 7.87 | 259.38 | 184.64 | 0.21 | -43.24 | -12.5 | 0.18 | -37.93 | -58.14 | 0.3 | -3.23 | -3.23 | 0 | -100.0 | -100.0 | -139.58 | -165.5 | -1595.54 |
| 22Q4 (16) | 1.3 | -41.18 | 441.67 | -0.12 | 80.0 | 50.0 | -0.94 | 25.98 | -4.44 | 0.17 | 230.77 | 112.5 | 1.18 | -26.71 | 0 | 0.17 | -71.67 | -22.73 | 0 | 0 | 0 | 2.19 | -67.87 | -2.01 | 0.37 | -11.9 | -11.9 | 0.29 | -47.27 | -38.3 | 0.31 | 3.33 | 6.9 | 0.01 | 0.0 | 0 | 213.11 | -17.07 | 574.86 |
| 22Q3 (15) | 2.21 | 142.86 | 262.3 | -0.6 | -140.0 | 21.05 | -1.27 | -182.22 | -247.67 | -0.13 | -1200.0 | 7.14 | 1.61 | 143.94 | 1173.33 | 0.6 | 150.0 | 93.55 | 0 | 0 | 0 | 6.82 | 196.87 | 121.26 | 0.42 | -40.0 | -10.64 | 0.55 | -19.12 | 10.0 | 0.3 | -3.23 | 7.14 | 0.01 | 0.0 | 0.0 | 256.98 | 182.39 | 232.81 |
| 22Q2 (14) | 0.91 | 1200.0 | 264.0 | -0.25 | 34.21 | 34.21 | -0.45 | -87.5 | 0 | -0.01 | 93.33 | -106.25 | 0.66 | 312.9 | 607.69 | 0.24 | -7.69 | 0.0 | 0 | 0 | 0 | 2.30 | -16.97 | -5.07 | 0.7 | 191.67 | -1.41 | 0.68 | 58.14 | 36.0 | 0.31 | 0.0 | 19.23 | 0.01 | 0.0 | 0 | 91.00 | 875.0 | 176.64 |
| 22Q1 (13) | 0.07 | -70.83 | 105.3 | -0.38 | -58.33 | -8.57 | -0.24 | 73.33 | -138.71 | -0.15 | -287.5 | -66.67 | -0.31 | 0 | 81.44 | 0.26 | 18.18 | 0.0 | 0 | 0 | 0 | 2.77 | 23.71 | 1.17 | 0.24 | -42.86 | -65.22 | 0.43 | -8.51 | -15.69 | 0.31 | 6.9 | 24.0 | 0.01 | 0 | 0 | 9.33 | -70.44 | 105.37 |
| 21Q4 (12) | 0.24 | -60.66 | -87.82 | -0.24 | 68.42 | -26.32 | -0.9 | -204.65 | 7.22 | 0.08 | 157.14 | -38.46 | 0 | 100.0 | -100.0 | 0.22 | -29.03 | 4.76 | 0 | 0 | 0 | 2.24 | -27.45 | -14.4 | 0.42 | -10.64 | -28.81 | 0.47 | -6.0 | 2.17 | 0.29 | 3.57 | 20.83 | 0 | -100.0 | 0 | 31.58 | -59.1 | -88.78 |
| 21Q3 (11) | 0.61 | 144.0 | -37.11 | -0.76 | -100.0 | -85.37 | 0.86 | 0 | 259.26 | -0.14 | -187.5 | -800.0 | -0.15 | -15.38 | -126.79 | 0.31 | 29.17 | -16.22 | 0 | 0 | 0 | 3.08 | 27.37 | -26.71 | 0.47 | -33.8 | -7.84 | 0.5 | 0.0 | 8.7 | 0.28 | 7.69 | 16.67 | 0.01 | 0 | 0 | 77.22 | 134.73 | -44.28 |
| 21Q2 (10) | 0.25 | 118.94 | -40.48 | -0.38 | -8.57 | -11.76 | 0 | -100.0 | 100.0 | 0.16 | 277.78 | 33.33 | -0.13 | 92.22 | -262.5 | 0.24 | -7.69 | -27.27 | 0 | 0 | 100.0 | 2.42 | -11.51 | -30.5 | 0.71 | 2.9 | 39.22 | 0.5 | -1.96 | 66.67 | 0.26 | 4.0 | 18.18 | 0 | 0 | 0 | 32.89 | 118.94 | -59.27 |
| 21Q1 (9) | -1.32 | -167.01 | -607.69 | -0.35 | -84.21 | -105.88 | 0.62 | 163.92 | 72.22 | -0.09 | -169.23 | -1000.0 | -1.67 | -193.82 | -1955.56 | 0.26 | 23.81 | 333.33 | 0 | 0 | 100.0 | 2.73 | 4.67 | 218.96 | 0.69 | 16.95 | 213.64 | 0.51 | 10.87 | 200.0 | 0.25 | 4.17 | 8.7 | 0 | 0 | 0 | -173.68 | -161.72 | -367.21 |
| 20Q4 (8) | 1.97 | 103.09 | 720.83 | -0.19 | 53.66 | 13.64 | -0.97 | -79.63 | -3333.33 | 0.13 | 550.0 | 230.0 | 1.78 | 217.86 | 8800.0 | 0.21 | -43.24 | -4.55 | 0 | 0 | 100.0 | 2.61 | -37.88 | -10.36 | 0.59 | 15.69 | 321.43 | 0.46 | 0.0 | 283.33 | 0.24 | 0.0 | 4.35 | 0 | 0 | 0 | 281.43 | 103.09 | 310.42 |
| 20Q3 (7) | 0.97 | 130.95 | 7.78 | -0.41 | -20.59 | -156.25 | -0.54 | -200.0 | 31.65 | 0.02 | -83.33 | 115.38 | 0.56 | 600.0 | -24.32 | 0.37 | 12.12 | 48.0 | 0 | 100.0 | 0 | 4.20 | 20.79 | 12.68 | 0.51 | 0.0 | 70.0 | 0.46 | 53.33 | 360.0 | 0.24 | 9.09 | 9.09 | 0 | 0 | 0 | 138.57 | 71.56 | -50.73 |
| 20Q2 (6) | 0.42 | 61.54 | -8.7 | -0.34 | -100.0 | -30.77 | -0.18 | -150.0 | 53.85 | 0.12 | 1100.0 | 150.0 | 0.08 | -11.11 | -60.0 | 0.33 | 450.0 | -13.16 | -0.06 | 14.29 | -117.14 | 3.48 | 306.12 | -21.68 | 0.51 | 131.82 | 131.82 | 0.3 | 76.47 | 130.77 | 0.22 | -4.35 | 10.0 | 0 | 0 | 0 | 80.77 | 24.26 | -42.06 |
| 20Q1 (5) | 0.26 | 8.33 | -62.32 | -0.17 | 22.73 | -254.55 | 0.36 | 1100.0 | 205.88 | 0.01 | 110.0 | -95.45 | 0.09 | 350.0 | -88.75 | 0.06 | -72.73 | -76.0 | -0.07 | 77.42 | 12.5 | 0.86 | -70.58 | -75.76 | 0.22 | 57.14 | 340.0 | 0.17 | 41.67 | 6.25 | 0.23 | 0.0 | 27.78 | 0 | 0 | -100.0 | 65.00 | -5.21 | -67.03 |
| 19Q4 (4) | 0.24 | -73.33 | 0.0 | -0.22 | -37.5 | 0.0 | 0.03 | 103.8 | 0.0 | -0.1 | 23.08 | 0.0 | 0.02 | -97.3 | 0.0 | 0.22 | -12.0 | 0.0 | -0.31 | 0 | 0.0 | 2.91 | -21.91 | 0.0 | 0.14 | -53.33 | 0.0 | 0.12 | 20.0 | 0.0 | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | 68.57 | -75.62 | 0.0 |
| 19Q3 (3) | 0.9 | 95.65 | 0.0 | -0.16 | 38.46 | 0.0 | -0.79 | -102.56 | 0.0 | -0.13 | 45.83 | 0.0 | 0.74 | 270.0 | 0.0 | 0.25 | -34.21 | 0.0 | 0 | -100.0 | 0.0 | 3.73 | -16.04 | 0.0 | 0.3 | 36.36 | 0.0 | 0.1 | -23.08 | 0.0 | 0.22 | 10.0 | 0.0 | 0 | 0 | 0.0 | 281.25 | 101.77 | 0.0 |
| 19Q2 (2) | 0.46 | -33.33 | 0.0 | -0.26 | -336.36 | 0.0 | -0.39 | -14.71 | 0.0 | -0.24 | -209.09 | 0.0 | 0.2 | -75.0 | 0.0 | 0.38 | 52.0 | 0.0 | 0.35 | 537.5 | 0.0 | 4.44 | 25.69 | 0.0 | 0.22 | 340.0 | 0.0 | 0.13 | -18.75 | 0.0 | 0.2 | 11.11 | 0.0 | 0 | -100.0 | 0.0 | 139.39 | -29.29 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 3.54 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 197.14 | 0.0 | 0.0 |
