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) | -2.02 | 0 | -1.09 | 0 | -1.11 | 0 | -3.41 | 0 | -3.11 | 0 | 0.65 | -51.49 | 0.01 | 0 | 0.71 | -54.4 | 14.77 | 24.85 | 10.42 | 30.74 | 0.86 | 38.71 | 0.31 | 10.71 | -17.43 | 0 |
| 2022 (9) | 11.9 | 93.81 | -2.92 | 0 | 3.41 | 0 | 0.89 | 7.23 | 8.98 | 43.22 | 1.34 | 605.26 | -0.15 | 0 | 1.56 | 413.78 | 11.83 | 40.0 | 7.97 | 40.32 | 0.62 | 14.81 | 0.28 | 33.33 | 134.16 | 40.5 |
| 2021 (8) | 6.14 | 176.58 | 0.13 | 0 | -6.69 | 0 | 0.83 | 0 | 6.27 | 480.56 | 0.19 | 171.43 | -0.08 | 0 | 0.30 | 68.1 | 8.45 | 42.26 | 5.68 | 39.56 | 0.54 | 54.29 | 0.21 | 600.0 | 95.49 | 91.41 |
| 2020 (7) | 2.22 | -61.12 | -1.14 | 0 | -0.6 | 0 | -0.02 | 0 | 1.08 | -77.5 | 0.07 | -22.22 | -0.01 | 0 | 0.18 | -11.61 | 5.94 | -10.81 | 4.07 | -18.11 | 0.35 | 12.9 | 0.03 | 0 | 49.89 | -53.87 |
| 2019 (6) | 5.71 | 0 | -0.91 | 0 | -5.28 | 0 | 2.42 | 0 | 4.8 | 0 | 0.09 | -85.71 | -0.01 | 0 | 0.20 | -84.22 | 6.66 | -5.67 | 4.97 | -11.25 | 0.31 | 210.0 | 0 | 0 | 108.14 | 0 |
| 2018 (5) | -0.08 | 0 | -1.63 | 0 | -3.39 | 0 | -0.89 | 0 | -1.71 | 0 | 0.63 | 350.0 | 0 | 0 | 1.29 | 209.09 | 7.06 | 4.44 | 5.6 | 25.28 | 0.1 | 42.86 | 0 | 0 | -1.40 | 0 |
| 2017 (4) | 6.74 | -15.96 | -0.18 | 0 | 4.8 | 1100.0 | 1.4 | 0 | 6.56 | -16.75 | 0.14 | 7.69 | -0.04 | 0 | 0.42 | -14.6 | 6.76 | 104.23 | 4.47 | 69.32 | 0.07 | 16.67 | 0 | 0 | 148.46 | -50.02 |
| 2016 (3) | 8.02 | 1214.75 | -0.14 | 0 | 0.4 | -28.57 | -0.08 | 0 | 7.88 | 805.75 | 0.13 | 333.33 | -0.01 | 0 | 0.49 | 328.92 | 3.31 | 97.02 | 2.64 | 76.0 | 0.06 | -14.29 | 0 | 0 | 297.04 | 664.51 |
| 2015 (2) | 0.61 | 0 | 0.26 | 188.89 | 0.56 | -42.27 | 5.53 | 309.63 | 0.87 | 0 | 0.03 | -40.0 | -0.01 | 0 | 0.11 | -62.73 | 1.68 | 112.66 | 1.5 | 158.62 | 0.07 | 0.0 | 0 | 0 | 38.85 | 0 |
| 2014 (1) | -1.47 | 0 | 0.09 | -50.0 | 0.97 | 0 | 1.35 | 0 | -1.38 | 0 | 0.05 | 400.0 | -0.01 | 0 | 0.31 | 140.8 | 0.79 | 27.42 | 0.58 | -41.41 | 0.07 | 133.33 | 0 | 0 | -226.15 | 0 |
| 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) | 2.13 | 97.22 | -69.61 | -0.28 | 26.32 | -177.78 | -2.0 | -612.82 | -132.84 | 1.27 | 1076.92 | -14.19 | 1.85 | 164.29 | -74.9 | 0.17 | 70.0 | -10.53 | 0.02 | 300.0 | 0 | 0.63 | 52.78 | -15.86 | 5.06 | 61.66 | 51.04 | 3.37 | 35.89 | 94.8 | 0.22 | 0.0 | 15.79 | 0.08 | 0.0 | 14.29 | 58.04 | 49.39 | -83.52 |
| 23Q3 (19) | 1.08 | 320.41 | -77.12 | -0.38 | -280.0 | 60.0 | 0.39 | -87.04 | 116.88 | -0.13 | 90.0 | -106.74 | 0.7 | 218.64 | -81.43 | 0.1 | -28.57 | -89.8 | -0.01 | -111.11 | 0 | 0.41 | -26.74 | -89.31 | 3.13 | -35.99 | -1.88 | 2.48 | -29.55 | -6.06 | 0.22 | 0.0 | 37.5 | 0.08 | 0.0 | 14.29 | 38.85 | 402.86 | -76.38 |
| 23Q2 (18) | -0.49 | 89.64 | -125.39 | -0.1 | 69.7 | 23.08 | 3.01 | 219.92 | 0 | -1.3 | 60.0 | -170.83 | -0.59 | 88.34 | -132.78 | 0.14 | -41.67 | 27.27 | 0.09 | 200.0 | 50.0 | 0.57 | -63.07 | -4.25 | 4.89 | 189.35 | 76.53 | 3.52 | 235.24 | 91.3 | 0.22 | 10.0 | 57.14 | 0.08 | 14.29 | 14.29 | -12.83 | 96.42 | -113.62 |
| 23Q1 (17) | -4.73 | -167.48 | -168.75 | -0.33 | -191.67 | 85.07 | -2.51 | -141.22 | -578.38 | -3.25 | -319.59 | -59.31 | -5.06 | -168.66 | -27.46 | 0.24 | 26.32 | 300.0 | -0.09 | 0 | 55.0 | 1.53 | 103.54 | 328.33 | 1.69 | -49.55 | -32.94 | 1.05 | -39.31 | -40.0 | 0.2 | 5.26 | 42.86 | 0.07 | 0.0 | 0.0 | -358.33 | -201.72 | -299.05 |
| 22Q4 (16) | 7.01 | 48.52 | 129.08 | 0.36 | 137.89 | 100.0 | 6.09 | 363.64 | 544.53 | 1.48 | -23.32 | -47.33 | 7.37 | 95.49 | 127.47 | 0.19 | -80.61 | 90.0 | 0 | 0 | 100.0 | 0.75 | -80.59 | 63.89 | 3.35 | 5.02 | 0.9 | 1.73 | -34.47 | -20.64 | 0.19 | 18.75 | 35.71 | 0.07 | 0.0 | -61.11 | 352.26 | 114.19 | 187.8 |
| 22Q3 (15) | 4.72 | 144.56 | 325.23 | -0.95 | -630.77 | 40.99 | -2.31 | 0 | 40.31 | 1.93 | 502.08 | 1186.67 | 3.77 | 109.44 | 854.0 | 0.98 | 790.91 | 2350.0 | 0 | -100.0 | 100.0 | 3.88 | 556.2 | 1497.15 | 3.19 | 15.16 | 69.68 | 2.64 | 43.48 | 95.56 | 0.16 | 14.29 | -5.88 | 0.07 | 0.0 | 600.0 | 164.46 | 74.69 | 126.69 |
| 22Q2 (14) | 1.93 | 209.66 | 22.93 | -0.13 | 94.12 | -160.0 | 0 | 100.0 | 100.0 | -0.48 | 76.47 | 15.79 | 1.8 | 145.34 | 18.42 | 0.11 | 83.33 | 175.0 | 0.06 | 130.0 | 250.0 | 0.59 | 65.22 | 143.39 | 2.77 | 9.92 | 12.6 | 1.84 | 5.14 | 22.67 | 0.14 | 0.0 | 7.69 | 0.07 | 0.0 | 250.0 | 94.15 | 204.84 | -1.06 |
| 22Q1 (13) | -1.76 | -157.52 | -529.27 | -2.21 | -1327.78 | -236.42 | -0.37 | 72.99 | -150.68 | -2.04 | -172.6 | -30.77 | -3.97 | -222.53 | -295.57 | 0.06 | -40.0 | 500.0 | -0.2 | -900.0 | 0 | 0.36 | -22.12 | 181.05 | 2.52 | -24.1 | 223.08 | 1.75 | -19.72 | 169.23 | 0.14 | 0.0 | 40.0 | 0.07 | -61.11 | 0 | -89.80 | -173.36 | -264.26 |
| 21Q4 (12) | 3.06 | 175.68 | -3.77 | 0.18 | 111.18 | 133.96 | -1.37 | 64.6 | -219.13 | 2.81 | 1773.33 | 59.66 | 3.24 | 748.0 | 22.26 | 0.1 | 150.0 | 900.0 | -0.02 | 0.0 | 0 | 0.46 | 89.16 | 316.9 | 3.32 | 76.6 | 116.99 | 2.18 | 61.48 | 169.14 | 0.14 | -17.65 | 40.0 | 0.18 | 1700.0 | 500.0 | 122.40 | 68.71 | -63.82 |
| 21Q3 (11) | 1.11 | -29.3 | 160.0 | -1.61 | -3120.0 | -203.77 | -3.87 | -76.71 | -134.55 | 0.15 | 126.32 | 125.86 | -0.5 | -132.89 | 78.99 | 0.04 | 0.0 | 300.0 | -0.02 | 50.0 | -100.0 | 0.24 | 0.0 | 115.29 | 1.88 | -23.58 | 41.35 | 1.35 | -10.0 | 51.69 | 0.17 | 30.77 | 70.0 | 0.01 | -50.0 | 0 | 72.55 | -23.75 | 138.82 |
| 21Q2 (10) | 1.57 | 282.93 | -45.3 | -0.05 | -103.09 | -25.0 | -2.19 | -400.0 | -4280.0 | -0.57 | 63.46 | -507.14 | 1.52 | -25.12 | -46.29 | 0.04 | 300.0 | 100.0 | -0.04 | 0 | 0 | 0.24 | 90.78 | 38.35 | 2.46 | 215.38 | 12.84 | 1.5 | 130.77 | 2.74 | 0.13 | 30.0 | 62.5 | 0.02 | 0 | 0 | 95.15 | 74.06 | -48.94 |
| 21Q1 (9) | 0.41 | -87.11 | 120.81 | 1.62 | 405.66 | 4150.0 | 0.73 | -36.52 | 1560.0 | -1.56 | -188.64 | -17.29 | 2.03 | -23.4 | 201.0 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.13 | 15.52 | -70.04 | 0.78 | -49.02 | -14.29 | 0.65 | -19.75 | -29.35 | 0.1 | 0.0 | 25.0 | 0 | -100.0 | 0 | 54.67 | -83.84 | 127.75 |
| 20Q4 (8) | 3.18 | 271.89 | -20.3 | -0.53 | 0.0 | 70.88 | 1.15 | 169.7 | 2400.0 | 1.76 | 403.45 | 433.33 | 2.65 | 211.34 | 22.12 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 0.11 | -2.31 | 21.26 | 1.53 | 15.04 | -22.73 | 0.81 | -8.99 | -35.2 | 0.1 | 0.0 | 11.11 | 0.03 | 0 | 0 | 338.30 | 281.04 | 13.61 |
| 20Q3 (7) | -1.85 | -164.46 | -1127.78 | -0.53 | -1225.0 | -1666.67 | -1.65 | -3200.0 | 67.9 | -0.58 | -514.29 | -203.57 | -2.38 | -184.1 | -1686.67 | 0.01 | -50.0 | 0.0 | -0.01 | 0 | 0.0 | 0.11 | -35.74 | 20.29 | 1.33 | -38.99 | -30.37 | 0.89 | -39.04 | -43.31 | 0.1 | 25.0 | 42.86 | 0 | 0 | 0 | -186.87 | -200.27 | -1802.58 |
| 20Q2 (6) | 2.87 | 245.69 | 523.91 | -0.04 | 0.0 | -104.21 | -0.05 | 0.0 | 0.0 | 0.14 | 110.53 | -86.54 | 2.83 | 240.8 | 100.71 | 0.02 | -50.0 | -60.0 | 0 | 0 | 100.0 | 0.18 | -58.68 | -64.49 | 2.18 | 139.56 | 303.7 | 1.46 | 58.7 | 147.46 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 186.36 | 194.6 | 171.44 |
| 20Q1 (5) | -1.97 | -149.37 | -280.73 | -0.04 | 97.8 | -300.0 | -0.05 | 0.0 | -66.67 | -1.33 | -503.03 | -371.43 | -2.01 | -192.63 | -286.11 | 0.04 | 300.0 | 100.0 | 0 | 100.0 | -100.0 | 0.42 | 367.52 | 160.3 | 0.91 | -54.04 | -59.19 | 0.92 | -26.4 | -41.4 | 0.08 | -11.11 | 14.29 | 0 | 0 | 0 | -197.00 | -166.16 | -396.4 |
| 19Q4 (4) | 3.99 | 2116.67 | 0.0 | -1.82 | -5966.67 | 0.0 | -0.05 | 99.03 | 0.0 | 0.33 | -41.07 | 0.0 | 2.17 | 1346.67 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.09 | -3.09 | 0.0 | 1.98 | 3.66 | 0.0 | 1.25 | -20.38 | 0.0 | 0.09 | 28.57 | 0.0 | 0 | 0 | 0.0 | 297.76 | 2612.94 | 0.0 |
| 19Q3 (3) | 0.18 | -60.87 | 0.0 | -0.03 | -103.16 | 0.0 | -5.14 | -10180.0 | 0.0 | 0.56 | -46.15 | 0.0 | 0.15 | -89.36 | 0.0 | 0.01 | -80.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.09 | -81.03 | 0.0 | 1.91 | 253.7 | 0.0 | 1.57 | 166.1 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 10.98 | -84.01 | 0.0 |
| 19Q2 (2) | 0.46 | -57.8 | 0.0 | 0.95 | 9600.0 | 0.0 | -0.05 | -66.67 | 0.0 | 1.04 | 112.24 | 0.0 | 1.41 | 30.56 | 0.0 | 0.05 | 150.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.49 | 202.87 | 0.0 | 0.54 | -75.78 | 0.0 | 0.59 | -62.42 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 68.66 | 3.3 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 66.46 | 0.0 | 0.0 |
