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) | 4.9 | -10.09 | -0.38 | 0 | -5.52 | 0 | 0.62 | 785.71 | 4.52 | 37.8 | 1.79 | -20.8 | 0.02 | -66.67 | 6.10 | -32.83 | 3.77 | 38.6 | 3.28 | -2.96 | 2.43 | 1.25 | 0.05 | 0.0 | 85.07 | -9.0 |
| 2022 (9) | 5.45 | 115.42 | -2.17 | 0 | 0.71 | -73.8 | 0.07 | -61.11 | 3.28 | 0 | 2.26 | -33.33 | 0.06 | 0 | 9.08 | -24.41 | 2.72 | -32.34 | 3.38 | 10.46 | 2.4 | 13.74 | 0.05 | 0.0 | 93.48 | 92.88 |
| 2021 (8) | 2.53 | -27.92 | -3.79 | 0 | 2.71 | 0 | 0.18 | 200.0 | -1.26 | 0 | 3.39 | 68.66 | -0.03 | 0 | 12.01 | 42.54 | 4.02 | 3.88 | 3.06 | 16.79 | 2.11 | 3.43 | 0.05 | 0.0 | 48.47 | -34.96 |
| 2020 (7) | 3.51 | -10.69 | -2.2 | 0 | -1.54 | 0 | 0.06 | -93.75 | 1.31 | -60.54 | 2.01 | 32.24 | -0.09 | 0 | 8.43 | 11.06 | 3.87 | 86.06 | 2.62 | 88.49 | 2.04 | 10.87 | 0.05 | 25.0 | 74.52 | -37.99 |
| 2019 (6) | 3.93 | 188.97 | -0.61 | 0 | -2.39 | 0 | 0.96 | 0 | 3.32 | 0 | 1.52 | -69.78 | -0.01 | 0 | 7.59 | -69.18 | 2.08 | -21.21 | 1.39 | -23.63 | 1.84 | 38.35 | 0.04 | -20.0 | 120.18 | 182.78 |
| 2018 (5) | 1.36 | -51.6 | -7.98 | 0 | 7.56 | 789.41 | -0.43 | 0 | -6.62 | 0 | 5.03 | 226.62 | 0.02 | 0 | 24.62 | 210.48 | 2.64 | -16.98 | 1.82 | -3.7 | 1.33 | 18.75 | 0.05 | 150.0 | 42.50 | -54.17 |
| 2017 (4) | 2.81 | 126.61 | -3.18 | 0 | 0.85 | 553.85 | -0.21 | 0 | -0.37 | 0 | 1.54 | 37.5 | -0.54 | 0 | 7.93 | 17.04 | 3.18 | 20.0 | 1.89 | -7.8 | 1.12 | 3.7 | 0.02 | 100.0 | 92.74 | 134.84 |
| 2016 (3) | 1.24 | -61.73 | -1.32 | 0 | 0.13 | 0 | 0.15 | -76.19 | -0.08 | 0 | 1.12 | -40.11 | -0.01 | 0 | 6.78 | -47.39 | 2.65 | 14.22 | 2.05 | -1.44 | 1.08 | 8.0 | 0.01 | 0 | 39.49 | -62.46 |
| 2015 (2) | 3.24 | 58.05 | -2.26 | 0 | -1.17 | 0 | 0.63 | 0 | 0.98 | -12.5 | 1.87 | 105.49 | -0.38 | 0 | 12.88 | 111.86 | 2.32 | -9.02 | 2.08 | 2.46 | 1.0 | 16.28 | 0 | 0 | 105.19 | 48.3 |
| 2014 (1) | 2.05 | -12.77 | -0.93 | 0 | 1.71 | 0 | -0.43 | 0 | 1.12 | 23.08 | 0.91 | -40.13 | -0.02 | 0 | 6.08 | -47.05 | 2.55 | 71.14 | 2.03 | 73.5 | 0.86 | 4.88 | 0 | 0 | 70.93 | -39.93 |
| 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) | 1.12 | 16.67 | 77.78 | -0.86 | -191.49 | -100.0 | -1.57 | 54.49 | -1408.33 | 0.2 | -52.38 | 566.67 | 0.26 | -86.32 | 30.0 | 0.52 | -30.67 | 15.56 | -0.01 | 0 | -150.0 | 6.36 | -30.24 | -10.47 | 1.3 | 19.27 | 60.49 | 0.61 | -52.34 | 64.86 | 0.62 | 1.64 | 5.08 | 0.01 | 0.0 | 0.0 | 90.32 | 78.76 | 39.07 |
| 23Q3 (19) | 0.96 | -26.72 | -41.1 | 0.94 | 652.94 | 384.85 | -3.45 | -885.71 | -945.45 | 0.42 | 423.08 | 4300.0 | 1.9 | 66.67 | 46.15 | 0.75 | 275.0 | 97.37 | 0 | -100.0 | -100.0 | 9.12 | 220.71 | 24.62 | 1.09 | 19.78 | 153.49 | 1.28 | 16.36 | 23.08 | 0.61 | 3.39 | 3.39 | 0.01 | 0.0 | 0.0 | 50.53 | -34.43 | -49.16 |
| 23Q2 (18) | 1.31 | -13.82 | -31.41 | -0.17 | 41.38 | 73.44 | -0.35 | -133.33 | -220.69 | -0.13 | -192.86 | -533.33 | 1.14 | -7.32 | -10.24 | 0.2 | -37.5 | -69.7 | 0.01 | -50.0 | -50.0 | 2.84 | -47.28 | -74.09 | 0.91 | 89.58 | 12.35 | 1.1 | 266.67 | -2.65 | 0.59 | -3.28 | 0.0 | 0.01 | 0.0 | 0.0 | 77.06 | -53.36 | -30.2 |
| 23Q1 (17) | 1.52 | 141.27 | 18.75 | -0.29 | 32.56 | 61.84 | -0.15 | -225.0 | -123.81 | 0.14 | 366.67 | 600.0 | 1.23 | 515.0 | 136.54 | 0.32 | -28.89 | -58.44 | 0.02 | 0.0 | 100.0 | 5.40 | -24.09 | -48.42 | 0.48 | -40.74 | -28.36 | 0.3 | -18.92 | -64.71 | 0.61 | 3.39 | -1.61 | 0.01 | 0.0 | 0.0 | 165.22 | 154.38 | 91.03 |
| 22Q4 (16) | 0.63 | -61.35 | 40.0 | -0.43 | -30.3 | 43.42 | 0.12 | 136.36 | -33.33 | 0.03 | 400.0 | -91.18 | 0.2 | -84.62 | 164.52 | 0.45 | 18.42 | -36.62 | 0.02 | 100.0 | 140.0 | 7.11 | -2.91 | -26.41 | 0.81 | 88.37 | -19.8 | 0.37 | -64.42 | -51.95 | 0.59 | 0.0 | 9.26 | 0.01 | 0.0 | 0.0 | 64.95 | -34.65 | 90.52 |
| 22Q3 (15) | 1.63 | -14.66 | 154.69 | -0.33 | 48.44 | 68.27 | -0.33 | -213.79 | -161.11 | -0.01 | -133.33 | -103.7 | 1.3 | 2.36 | 425.0 | 0.38 | -42.42 | -61.62 | 0.01 | -50.0 | 0.0 | 7.32 | -33.33 | -46.6 | 0.43 | -46.91 | -59.81 | 1.04 | -7.96 | 22.35 | 0.59 | 0.0 | 9.26 | 0.01 | 0.0 | 0.0 | 99.39 | -9.98 | 117.42 |
| 22Q2 (14) | 1.91 | 49.22 | 189.39 | -0.64 | 15.79 | 28.09 | 0.29 | -53.97 | -74.34 | 0.03 | 50.0 | 106.38 | 1.27 | 144.23 | 652.17 | 0.66 | -14.29 | -25.84 | 0.02 | 100.0 | 100.0 | 10.98 | 4.97 | -12.39 | 0.81 | 20.9 | -22.86 | 1.13 | 32.94 | 52.7 | 0.59 | -4.84 | 13.46 | 0.01 | 0.0 | 0.0 | 110.40 | 27.66 | 112.45 |
| 22Q1 (13) | 1.28 | 184.44 | 64.1 | -0.76 | 0.0 | 30.91 | 0.63 | 250.0 | -28.41 | 0.02 | -94.12 | -50.0 | 0.52 | 267.74 | 262.5 | 0.77 | 8.45 | -2.53 | 0.01 | 120.0 | 0 | 10.46 | 8.3 | -13.26 | 0.67 | -33.66 | -24.72 | 0.85 | 10.39 | 21.43 | 0.62 | 14.81 | 21.57 | 0.01 | 0.0 | 0.0 | 86.49 | 153.69 | 35.27 |
| 21Q4 (12) | 0.45 | -29.69 | -50.0 | -0.76 | 26.92 | 5.0 | 0.18 | -66.67 | 160.0 | 0.34 | 25.93 | 183.33 | -0.31 | 22.5 | -410.0 | 0.71 | -28.28 | -6.58 | -0.05 | -600.0 | -25.0 | 9.66 | -29.55 | -17.89 | 1.01 | -5.61 | -7.34 | 0.77 | -9.41 | 18.46 | 0.54 | 0.0 | 3.85 | 0.01 | 0.0 | 0.0 | 34.09 | -25.43 | -55.3 |
| 21Q3 (11) | 0.64 | -3.03 | 36.17 | -1.04 | -16.85 | -79.31 | 0.54 | -52.21 | -6.9 | 0.27 | 157.45 | -30.77 | -0.4 | -73.91 | -263.64 | 0.99 | 11.24 | 94.12 | 0.01 | 0.0 | -75.0 | 13.71 | 9.39 | 99.49 | 1.07 | 1.9 | -29.14 | 0.85 | 14.86 | -4.49 | 0.54 | 3.85 | 31.71 | 0.01 | 0.0 | 0.0 | 45.71 | -12.03 | 27.42 |
| 21Q2 (10) | 0.66 | -15.38 | -25.0 | -0.89 | 19.09 | -64.81 | 1.13 | 28.41 | 173.38 | -0.47 | -1275.0 | 0.0 | -0.23 | 28.12 | -167.65 | 0.89 | 12.66 | 89.36 | 0.01 | 0 | 112.5 | 12.54 | 3.93 | 59.49 | 1.05 | 17.98 | -4.55 | 0.74 | 5.71 | -9.76 | 0.52 | 1.96 | -10.34 | 0.01 | 0.0 | 0.0 | 51.97 | -18.72 | -16.73 |
| 21Q1 (9) | 0.78 | -13.33 | -38.1 | -1.1 | -37.5 | -292.86 | 0.88 | 393.33 | 414.29 | 0.04 | -66.67 | 100.0 | -0.32 | -420.0 | -132.65 | 0.79 | 3.95 | 192.59 | 0 | 100.0 | 0 | 12.06 | 2.52 | 78.24 | 0.89 | -18.35 | 456.25 | 0.7 | 7.69 | 180.0 | 0.51 | -1.92 | -1.92 | 0.01 | 0.0 | 0.0 | 63.93 | -16.17 | -60.42 |
| 20Q4 (8) | 0.9 | 91.49 | -45.45 | -0.8 | -37.93 | -105.13 | -0.3 | -151.72 | -160.0 | 0.12 | -69.23 | 100.0 | 0.1 | 190.91 | -92.06 | 0.76 | 49.02 | 94.87 | -0.04 | -200.0 | 0 | 11.76 | 71.16 | 73.45 | 1.09 | -27.81 | 19.78 | 0.65 | -26.97 | 44.44 | 0.52 | 26.83 | 6.12 | 0.01 | 0.0 | 0.0 | 76.27 | 112.59 | -56.09 |
| 20Q3 (7) | 0.47 | -46.59 | -55.24 | -0.58 | -7.41 | -314.29 | 0.58 | 137.66 | 182.86 | 0.39 | 182.98 | 39.29 | -0.11 | -132.35 | -112.09 | 0.51 | 8.51 | 131.82 | 0.04 | 150.0 | 0 | 6.87 | -12.55 | 82.77 | 1.51 | 37.27 | 84.15 | 0.89 | 8.54 | 43.55 | 0.41 | -29.31 | -4.65 | 0.01 | 0.0 | 0.0 | 35.88 | -42.51 | -63.78 |
| 20Q2 (6) | 0.88 | -30.16 | 900.0 | -0.54 | -92.86 | -217.39 | -1.54 | -450.0 | 36.89 | -0.47 | -2450.0 | -4600.0 | 0.34 | -65.31 | -2.86 | 0.47 | 74.07 | 27.03 | -0.08 | 0 | 0 | 7.86 | 16.15 | 2.39 | 1.1 | 587.5 | 182.05 | 0.82 | 228.0 | 173.33 | 0.58 | 11.54 | 23.4 | 0.01 | 0.0 | 0.0 | 62.41 | -61.36 | 542.55 |
| 20Q1 (5) | 1.26 | -23.64 | -5.97 | -0.28 | 28.21 | 48.15 | -0.28 | -156.0 | -212.0 | 0.02 | -66.67 | -96.92 | 0.98 | -22.22 | 22.5 | 0.27 | -30.77 | -50.0 | 0 | 0 | 0 | 6.77 | -0.23 | -54.89 | 0.16 | -82.42 | 500.0 | 0.25 | -44.44 | 1150.0 | 0.52 | 6.12 | 15.56 | 0.01 | 0.0 | 0.0 | 161.54 | -6.99 | -42.14 |
| 19Q4 (4) | 1.65 | 57.14 | 0.0 | -0.39 | -178.57 | 0.0 | 0.5 | 171.43 | 0.0 | 0.06 | -78.57 | 0.0 | 1.26 | 38.46 | 0.0 | 0.39 | 77.27 | 0.0 | 0 | 0 | 0.0 | 6.78 | 80.36 | 0.0 | 0.91 | 10.98 | 0.0 | 0.45 | -27.42 | 0.0 | 0.49 | 13.95 | 0.0 | 0.01 | 0.0 | 0.0 | 173.68 | 75.34 | 0.0 |
| 19Q3 (3) | 1.05 | 1054.55 | 0.0 | -0.14 | -130.43 | 0.0 | -0.7 | 71.31 | 0.0 | 0.28 | 2900.0 | 0.0 | 0.91 | 160.0 | 0.0 | 0.22 | -40.54 | 0.0 | 0 | 0 | 0.0 | 3.76 | -51.01 | 0.0 | 0.82 | 110.26 | 0.0 | 0.62 | 106.67 | 0.0 | 0.43 | -8.51 | 0.0 | 0.01 | 0.0 | 0.0 | 99.06 | 802.4 | 0.0 |
| 19Q2 (2) | -0.11 | -108.21 | 0.0 | 0.46 | 185.19 | 0.0 | -2.44 | -1076.0 | 0.0 | -0.01 | -101.54 | 0.0 | 0.35 | -56.25 | 0.0 | 0.37 | -31.48 | 0.0 | 0 | 0 | 0.0 | 7.68 | -48.82 | 0.0 | 0.39 | 1075.0 | 0.0 | 0.3 | 1400.0 | 0.0 | 0.47 | 4.44 | 0.0 | 0.01 | 0.0 | 0.0 | -14.10 | -105.05 | 0.0 |
| 19Q1 (1) | 1.34 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.00 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 279.17 | 0.0 | 0.0 |
