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) | 2.39 | 23.2 | -1.41 | 0 | -2.45 | 0 | 1.56 | 24.8 | 0.98 | 0 | 1.7 | -33.07 | 0 | 0 | 42.93 | -6.03 | 1.05 | -61.96 | 0.25 | -86.49 | 0.16 | 14.29 | 0 | 0 | 582.93 | 497.95 |
| 2022 (9) | 1.94 | -62.04 | -2.18 | 0 | -1.95 | 0 | 1.25 | 5.04 | -0.24 | 0 | 2.54 | -4.15 | 0 | 0 | 45.68 | -1.57 | 2.76 | -0.36 | 1.85 | -27.73 | 0.14 | 16.67 | 0 | 0 | 97.49 | -48.87 |
| 2021 (8) | 5.11 | 340.52 | -1.48 | 0 | -3.89 | 0 | 1.19 | 25.26 | 3.63 | 0 | 2.65 | 19.37 | 0 | 0 | 46.41 | -15.75 | 2.77 | 191.58 | 2.56 | 96.92 | 0.12 | 33.33 | 0 | 0 | 190.67 | 128.48 |
| 2020 (7) | 1.16 | -85.91 | -3.74 | 0 | -2.19 | 0 | 0.95 | -14.41 | -2.58 | 0 | 2.22 | -40.16 | 0 | 0 | 55.09 | 62.59 | 0.95 | -87.53 | 1.3 | -81.72 | 0.09 | 800.0 | 0 | 0 | 83.45 | -27.8 |
| 2019 (6) | 8.23 | 26.62 | -5.02 | 0 | -1.96 | 0 | 1.11 | 33.73 | 3.21 | 73.51 | 3.71 | 4.8 | 0 | 0 | 33.88 | -6.49 | 7.62 | 14.24 | 7.11 | 35.43 | 0.01 | 0 | 0 | 0 | 115.59 | -6.64 |
| 2018 (5) | 6.5 | 24.52 | -4.65 | 0 | 0.44 | 0 | 0.83 | -6.74 | 1.85 | -9.31 | 3.54 | 25.53 | 0 | 0 | 36.23 | 4.2 | 6.67 | 26.81 | 5.25 | 22.95 | 0 | 0 | 0 | 0 | 123.81 | 1.28 |
| 2017 (4) | 5.22 | 47.88 | -3.18 | 0 | -0.21 | 0 | 0.89 | 81.63 | 2.04 | 0 | 2.82 | 9.73 | 0.09 | 0 | 34.77 | -1.37 | 5.26 | 17.67 | 4.27 | 27.08 | 0 | 0 | 0 | 0 | 122.25 | 16.71 |
| 2016 (3) | 3.53 | 47.08 | -4.55 | 0 | 3.39 | 0 | 0.49 | 32.43 | -1.02 | 0 | 2.57 | 38.17 | 0 | 0 | 35.25 | 16.75 | 4.47 | 37.96 | 3.36 | 33.86 | 0.01 | 0.0 | 0 | 0 | 104.75 | 9.99 |
| 2015 (2) | 2.4 | -33.15 | -0.02 | 0 | -0.85 | 0 | 0.37 | -78.74 | 2.38 | 226.03 | 1.86 | 44.19 | 0 | 0 | 30.19 | 11.65 | 3.24 | 24.62 | 2.51 | 21.26 | 0.01 | -66.67 | 0 | 0 | 95.24 | -44.29 |
| 2014 (1) | 3.59 | 27.76 | -2.86 | 0 | 0.48 | 2300.0 | 1.74 | 427.27 | 0.73 | -69.2 | 1.29 | 193.18 | 0 | 0 | 27.04 | 180.89 | 2.6 | 15.56 | 2.07 | 18.97 | 0.03 | -40.0 | 0 | 0 | 170.95 | 9.51 |
| 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) | 0.81 | 131.43 | 92.86 | -0.5 | -278.57 | 16.67 | -0.03 | 98.76 | 82.35 | 0.55 | 77.42 | 61.76 | 0.31 | -50.79 | 272.22 | 0.44 | 120.0 | -42.11 | 0 | 0 | 0 | 50.00 | 232.5 | -26.97 | 0.27 | -22.86 | -10.0 | -0.11 | -152.38 | -125.58 | 0.07 | 133.33 | 133.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.35 | -18.6 | 288.89 | 0.28 | 116.67 | 7.69 | -2.41 | -12150.0 | -13.68 | 0.31 | -13.89 | 0.0 | 0.63 | 150.4 | 80.0 | 0.2 | -73.68 | -71.43 | 0 | 0 | 0 | 15.04 | -81.99 | -61.55 | 0.35 | 94.44 | -54.55 | 0.21 | 625.0 | -38.24 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 145.83 | 0 | 515.74 |
| 23Q2 (18) | 0.43 | -46.25 | 34.38 | -1.68 | -442.86 | -950.0 | 0.02 | 150.0 | -93.94 | 0.36 | 2.86 | 28.57 | -1.25 | -196.9 | -881.25 | 0.76 | 153.33 | 162.07 | 0 | 0 | 0 | 83.52 | 131.06 | 231.19 | 0.18 | -28.0 | -70.0 | -0.04 | -121.05 | -117.39 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 0.8 | 90.48 | -28.57 | 0.49 | 181.67 | 129.17 | -0.04 | 76.47 | -500.0 | 0.35 | 2.94 | 9.38 | 1.29 | 816.67 | 330.36 | 0.3 | -60.53 | -62.03 | 0 | 0 | 0 | 36.14 | -47.21 | -30.46 | 0.25 | -16.67 | -77.48 | 0.19 | -55.81 | -77.91 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 363.64 | 298.27 | 188.96 |
| 22Q4 (16) | 0.42 | 366.67 | -65.85 | -0.6 | -330.77 | -13.21 | -0.17 | 91.98 | 63.83 | 0.34 | 9.68 | 25.93 | -0.18 | -151.43 | -125.71 | 0.76 | 8.57 | 13.43 | 0 | 0 | 0 | 68.47 | 75.08 | 79.86 | 0.3 | -61.04 | -60.0 | 0.43 | 26.47 | -30.65 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 91.30 | 285.51 | -51.75 |
| 22Q3 (15) | 0.09 | -71.88 | -91.35 | 0.26 | 262.5 | 136.36 | -2.12 | -742.42 | -6.53 | 0.31 | 10.71 | 3.33 | 0.35 | 118.75 | -69.57 | 0.7 | 141.38 | 34.62 | 0 | 0 | 0 | 39.11 | 55.08 | 35.37 | 0.77 | 28.33 | -12.5 | 0.34 | 47.83 | -53.42 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 23.68 | -80.02 | -82.69 |
| 22Q2 (14) | 0.32 | -71.43 | -78.95 | -0.16 | 90.48 | -500.0 | 0.33 | 3200.0 | 121.29 | 0.28 | -12.5 | -6.67 | 0.16 | 128.57 | -89.74 | 0.29 | -63.29 | -63.29 | 0 | 0 | 0 | 25.22 | -51.48 | -66.48 | 0.6 | -45.95 | -11.76 | 0.23 | -73.26 | -70.89 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 118.52 | -5.82 | -36.06 |
| 22Q1 (13) | 1.12 | -8.94 | -14.5 | -1.68 | -216.98 | -52.73 | 0.01 | 102.13 | -92.31 | 0.32 | 18.52 | 0.0 | -0.56 | -180.0 | -366.67 | 0.79 | 17.91 | 17.91 | 0 | 0 | 0 | 51.97 | 36.53 | -14.67 | 1.11 | 48.0 | 136.17 | 0.86 | 38.71 | 104.76 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 125.84 | -33.5 | -56.77 |
| 21Q4 (12) | 1.23 | 18.27 | 6.03 | -0.53 | -581.82 | -203.92 | -0.47 | 76.38 | 77.4 | 0.27 | -10.0 | 550.0 | 0.7 | -39.13 | -58.08 | 0.67 | 28.85 | -28.72 | 0 | 0 | 0 | 38.07 | 31.77 | -53.43 | 0.75 | -14.77 | 0 | 0.62 | -15.07 | 121.43 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 189.23 | 38.28 | -51.06 |
| 21Q3 (11) | 1.04 | -31.58 | 0.97 | 0.11 | 175.0 | -77.08 | -1.99 | -28.39 | -57.94 | 0.3 | 0.0 | 25.0 | 1.15 | -26.28 | -23.84 | 0.52 | -34.18 | -29.73 | 0 | 0 | 0 | 28.89 | -61.6 | -57.06 | 0.88 | 29.41 | 225.93 | 0.73 | -7.59 | 121.21 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 136.84 | -26.18 | -53.5 |
| 21Q2 (10) | 1.52 | 16.03 | 1113.33 | 0.04 | 103.64 | 102.48 | -1.55 | -1292.31 | -376.79 | 0.3 | -6.25 | -41.18 | 1.56 | 642.86 | 188.64 | 0.79 | 17.91 | 83.72 | 0 | 0 | 0 | 75.24 | 23.53 | -31.76 | 0.68 | 44.68 | 585.71 | 0.79 | 88.1 | 1216.67 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 185.37 | -36.32 | 223.58 |
| 21Q1 (9) | 1.31 | 12.93 | 248.86 | -1.1 | -315.69 | 64.63 | 0.13 | 106.25 | -77.59 | 0.32 | 633.33 | 23.08 | 0.21 | -87.43 | 105.26 | 0.67 | -28.72 | 509.09 | 0 | 0 | 0 | 60.91 | -25.48 | 669.67 | 0.47 | 0 | -42.68 | 0.42 | 50.0 | -33.33 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 291.11 | -24.71 | 308.41 |
| 20Q4 (8) | 1.16 | 12.62 | -49.57 | 0.51 | 6.25 | 153.68 | -2.08 | -65.08 | -26.06 | -0.06 | -125.0 | -119.35 | 1.67 | 10.6 | 23.7 | 0.94 | 27.03 | 18.99 | 0 | 0 | 0 | 81.74 | 21.5 | 152.46 | 0 | -100.0 | -100.0 | 0.28 | -15.15 | -87.27 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 386.67 | 31.39 | 269.86 |
| 20Q3 (7) | 1.03 | 786.67 | -44.32 | 0.48 | 129.81 | 124.0 | -1.26 | -325.0 | -1045.45 | 0.24 | -52.94 | -4.0 | 1.51 | 185.8 | 1106.67 | 0.74 | 72.09 | -28.16 | 0 | 0 | 0 | 67.27 | -38.99 | 125.98 | 0.27 | 292.86 | -88.66 | 0.33 | 450.0 | -82.72 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 294.29 | 296.19 | 203.83 |
| 20Q2 (6) | -0.15 | 82.95 | -107.69 | -1.61 | 48.23 | 24.77 | 0.56 | -3.45 | 833.33 | 0.51 | 96.15 | 82.14 | -1.76 | 55.89 | -826.32 | 0.43 | 290.91 | -56.57 | 0 | 0 | 0 | 110.26 | 1293.24 | 156.15 | -0.14 | -117.07 | -108.81 | 0.06 | -90.48 | -96.05 | 0.04 | 0 | 0 | 0 | 0 | 0 | -150.00 | -7.39 | -216.92 |
| 20Q1 (5) | -0.88 | -138.26 | -141.31 | -3.11 | -227.37 | -4542.86 | 0.58 | 135.15 | 323.08 | 0.26 | -16.13 | -3.7 | -3.99 | -395.56 | -281.36 | 0.11 | -86.08 | -87.5 | 0 | 0 | 0 | 7.91 | -75.56 | -75.27 | 0.82 | -51.76 | -57.95 | 0.63 | -71.36 | -57.43 | 0 | 0 | 0 | 0 | 0 | 0 | -139.68 | -233.61 | -197.06 |
| 19Q4 (4) | 2.3 | 24.32 | 0.0 | -0.95 | 52.5 | 0.0 | -1.65 | -1400.0 | 0.0 | 0.31 | 24.0 | 0.0 | 1.35 | 1000.0 | 0.0 | 0.79 | -23.3 | 0.0 | 0 | 0 | 0.0 | 32.38 | 8.76 | 0.0 | 1.7 | -28.57 | 0.0 | 2.2 | 15.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 104.55 | 7.94 | 0.0 |
| 19Q3 (3) | 1.85 | -5.13 | 0.0 | -2.0 | 6.54 | 0.0 | -0.11 | -283.33 | 0.0 | 0.25 | -10.71 | 0.0 | -0.15 | 21.05 | 0.0 | 1.03 | 4.04 | 0.0 | 0 | 0 | 0.0 | 29.77 | -30.84 | 0.0 | 2.38 | 49.69 | 0.0 | 1.91 | 25.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 96.86 | -24.5 | 0.0 |
| 19Q2 (2) | 1.95 | -8.45 | 0.0 | -2.14 | -3157.14 | 0.0 | 0.06 | 123.08 | 0.0 | 0.28 | 3.7 | 0.0 | -0.19 | -108.64 | 0.0 | 0.99 | 12.5 | 0.0 | 0 | 0 | 0.0 | 43.04 | 34.51 | 0.0 | 1.59 | -18.46 | 0.0 | 1.52 | 2.7 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 128.29 | -10.86 | 0.0 |
| 19Q1 (1) | 2.13 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.00 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 143.92 | 0.0 | 0.0 |
