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) | 14.13 | 177.06 | -3.19 | 0 | -9.84 | 0 | -0.16 | 0 | 10.94 | 236.62 | 1.94 | 11.49 | 0.05 | 150.0 | 4.05 | -3.06 | 13.06 | 57.16 | 9.79 | 50.62 | 1.65 | 3.77 | 0.15 | 50.0 | 121.92 | 95.78 |
| 2022 (9) | 5.1 | 3.45 | -1.85 | 0 | -3.62 | 0 | -0.07 | 0 | 3.25 | -8.96 | 1.74 | 12.99 | 0.02 | -33.33 | 4.18 | 4.79 | 8.31 | 5.19 | 6.5 | 20.37 | 1.59 | 3.25 | 0.1 | 100.0 | 62.27 | -11.71 |
| 2021 (8) | 4.93 | 1.23 | -1.36 | 0 | -2.85 | 0 | 0.18 | 0 | 3.57 | -12.07 | 1.54 | 116.9 | 0.03 | 0 | 3.99 | 61.55 | 7.9 | 64.24 | 5.4 | 39.9 | 1.54 | 5.48 | 0.05 | -61.54 | 70.53 | -21.07 |
| 2020 (7) | 4.87 | -8.11 | -0.81 | 0 | -3.44 | 0 | -0.56 | 0 | 4.06 | 98.05 | 0.71 | -69.4 | 0 | 0 | 2.47 | -67.89 | 4.81 | -13.18 | 3.86 | -5.62 | 1.46 | 13.18 | 0.13 | 0.0 | 89.36 | -7.1 |
| 2019 (6) | 5.3 | -13.54 | -3.25 | 0 | -1.41 | 0 | 0.39 | 0 | 2.05 | -25.45 | 2.32 | -17.44 | 0 | 0 | 7.69 | -12.1 | 5.54 | -12.2 | 4.09 | -6.83 | 1.29 | 31.63 | 0.13 | 18.18 | 96.19 | -14.01 |
| 2018 (5) | 6.13 | 9.27 | -3.38 | 0 | -3.96 | 0 | -0.18 | 0 | 2.75 | -28.39 | 2.81 | 35.1 | -0.01 | 0 | 8.75 | 34.04 | 6.31 | -4.83 | 4.39 | -16.54 | 0.98 | 13.95 | 0.11 | -21.43 | 111.86 | 24.82 |
| 2017 (4) | 5.61 | -11.09 | -1.77 | 0 | -3.07 | 0 | -0.07 | 0 | 3.84 | -24.11 | 2.08 | 98.1 | -0.01 | 0 | 6.53 | 84.36 | 6.63 | 7.8 | 5.26 | 8.01 | 0.86 | -11.34 | 0.14 | -17.65 | 89.62 | -14.64 |
| 2016 (3) | 6.31 | 61.79 | -1.25 | 0 | -4.28 | 0 | 0.23 | 1050.0 | 5.06 | 64.82 | 1.05 | 8.25 | -0.01 | 0 | 3.54 | 1.9 | 6.15 | 13.68 | 4.87 | 15.13 | 0.97 | 0.0 | 0.17 | 0.0 | 104.99 | 44.57 |
| 2015 (2) | 3.9 | -15.58 | -0.83 | 0 | -2.87 | 0 | 0.02 | 0.0 | 3.07 | 19.46 | 0.97 | -26.52 | -0.01 | 0 | 3.47 | -23.57 | 5.41 | -17.53 | 4.23 | -19.43 | 0.97 | 11.49 | 0.17 | 21.43 | 72.63 | -1.59 |
| 2014 (1) | 4.62 | -24.26 | -2.05 | 0 | -4.42 | 0 | 0.02 | -97.3 | 2.57 | -16.01 | 1.32 | -55.25 | -0.4 | 0 | 4.55 | -60.92 | 6.56 | 13.49 | 5.25 | 4.17 | 0.87 | 14.47 | 0.14 | -12.5 | 73.80 | -27.89 |
| 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) | 5.25 | 40.75 | 86.83 | -1.88 | -3660.0 | -487.5 | -2.34 | 36.76 | -588.24 | -0.18 | -550.0 | -148.65 | 3.37 | -8.42 | 35.34 | 0.41 | 24.24 | -14.58 | 0.01 | 0.0 | 150.0 | 3.63 | 36.24 | -11.41 | 2.85 | -21.05 | 14.46 | 1.96 | -32.65 | 10.11 | 0.42 | 0.0 | 5.0 | 0.01 | -80.0 | 150.0 | 219.67 | 99.05 | 68.85 |
| 23Q3 (19) | 3.73 | 8.12 | 2586.67 | -0.05 | 93.83 | 86.49 | -3.7 | -121.56 | -585.19 | 0.04 | 33.33 | 144.44 | 3.68 | 39.39 | 807.69 | 0.33 | -58.75 | -36.54 | 0.01 | 0.0 | -66.67 | 2.67 | -57.02 | -44.28 | 3.61 | -1.1 | 44.98 | 2.91 | 3.93 | 39.9 | 0.42 | 2.44 | 5.0 | 0.05 | 0.0 | 25.0 | 110.36 | 4.28 | 1953.96 |
| 23Q2 (18) | 3.45 | 102.94 | 114.29 | -0.81 | -80.0 | -211.54 | -1.67 | 21.96 | -138.57 | 0.03 | 160.0 | 0.0 | 2.64 | 111.2 | 95.56 | 0.8 | 100.0 | 196.3 | 0.01 | -50.0 | 150.0 | 6.20 | 75.04 | 120.73 | 3.65 | 23.73 | 110.98 | 2.8 | 32.7 | 125.81 | 0.41 | 2.5 | 2.5 | 0.05 | 0.0 | 25.0 | 105.83 | 59.36 | 10.43 |
| 23Q1 (17) | 1.7 | -39.5 | 102.38 | -0.45 | -40.62 | 50.0 | -2.14 | -529.41 | -4.9 | -0.05 | -113.51 | 87.18 | 1.25 | -49.8 | 2183.33 | 0.4 | -16.67 | -13.04 | 0.02 | 200.0 | -33.33 | 3.54 | -13.57 | -27.29 | 2.95 | 18.47 | 84.38 | 2.11 | 18.54 | 51.8 | 0.4 | 0.0 | 2.56 | 0.05 | 350.0 | 25.0 | 66.41 | -48.95 | 43.88 |
| 22Q4 (16) | 2.81 | 1973.33 | 234.52 | -0.32 | 13.51 | -3.23 | -0.34 | 37.04 | -312.5 | 0.37 | 511.11 | 94.74 | 2.49 | 578.85 | 369.81 | 0.48 | -7.69 | 23.08 | -0.02 | -166.67 | 89.47 | 4.10 | -14.31 | 9.62 | 2.49 | 0.0 | 40.68 | 1.78 | -14.42 | 63.3 | 0.4 | 0.0 | 2.56 | -0.02 | -150.0 | 66.67 | 130.09 | 2285.56 | 119.92 |
| 22Q3 (15) | -0.15 | -109.32 | -108.72 | -0.37 | -42.31 | 33.93 | -0.54 | 22.86 | 70.49 | -0.09 | -400.0 | -325.0 | -0.52 | -138.52 | -144.83 | 0.52 | 92.59 | -8.77 | 0.03 | 250.0 | 50.0 | 4.78 | 70.27 | -18.76 | 2.49 | 43.93 | 21.46 | 2.08 | 67.74 | 41.5 | 0.4 | 0.0 | 2.56 | 0.04 | 0.0 | 0.0 | -5.95 | -106.21 | -106.58 |
| 22Q2 (14) | 1.61 | 91.67 | 37.61 | -0.26 | 71.11 | -85.71 | -0.7 | 65.69 | -9.38 | 0.03 | 107.69 | -62.5 | 1.35 | 2350.0 | 31.07 | 0.27 | -41.3 | -15.62 | -0.02 | -166.67 | -110.0 | 2.81 | -42.34 | -14.13 | 1.73 | 8.12 | -22.07 | 1.24 | -10.79 | -22.01 | 0.4 | 2.56 | 5.26 | 0.04 | 0.0 | 0.0 | 95.83 | 107.64 | 64.64 |
| 22Q1 (13) | 0.84 | 0.0 | -30.0 | -0.9 | -190.32 | -164.71 | -2.04 | -1375.0 | -277.78 | -0.39 | -305.26 | -200.0 | -0.06 | -111.32 | -106.98 | 0.46 | 17.95 | 76.92 | 0.03 | 115.79 | 0 | 4.87 | 30.32 | 63.24 | 1.6 | -9.6 | -13.98 | 1.39 | 27.52 | 11.2 | 0.39 | 0.0 | 2.63 | 0.04 | 166.67 | 33.33 | 46.15 | -21.98 | -36.15 |
| 21Q4 (12) | 0.84 | -51.16 | -14.29 | -0.31 | 44.64 | -244.44 | 0.16 | 108.74 | 114.04 | 0.19 | 375.0 | 150.0 | 0.53 | -54.31 | -40.45 | 0.39 | -31.58 | 875.0 | -0.19 | -1050.0 | -2000.0 | 3.74 | -36.5 | 669.34 | 1.77 | -13.66 | 12.74 | 1.09 | -25.85 | -2.68 | 0.39 | 0.0 | 5.41 | -0.06 | -250.0 | -300.0 | 59.15 | -34.65 | -8.25 |
| 21Q3 (11) | 1.72 | 47.01 | 24.64 | -0.56 | -300.0 | -211.11 | -1.83 | -185.94 | -96.77 | 0.04 | -50.0 | 180.0 | 1.16 | 12.62 | -3.33 | 0.57 | 78.12 | 280.0 | 0.02 | -90.0 | 300.0 | 5.89 | 79.97 | 186.18 | 2.05 | -7.66 | 48.55 | 1.47 | -7.55 | 37.38 | 0.39 | 2.63 | 5.41 | 0.04 | 0.0 | 33.33 | 90.53 | 55.52 | -3.57 |
| 21Q2 (10) | 1.17 | -2.5 | -33.52 | -0.14 | 58.82 | -366.67 | -0.64 | -18.52 | 31.91 | 0.08 | 161.54 | 900.0 | 1.03 | 19.77 | -40.46 | 0.32 | 23.08 | 28.0 | 0.2 | 0 | 0 | 3.27 | 9.61 | -6.29 | 2.22 | 19.35 | 77.6 | 1.59 | 27.2 | 37.07 | 0.38 | 0.0 | 5.56 | 0.04 | 33.33 | 33.33 | 58.21 | -19.48 | -48.74 |
| 21Q1 (9) | 1.2 | 22.45 | 62.16 | -0.34 | -277.78 | 32.0 | -0.54 | 52.63 | -22.73 | -0.13 | 65.79 | -8.33 | 0.86 | -3.37 | 258.33 | 0.26 | 550.0 | -7.14 | 0 | -100.0 | 0 | 2.99 | 514.18 | -35.39 | 1.86 | 18.47 | 204.92 | 1.25 | 11.61 | 145.1 | 0.38 | 2.7 | 5.56 | 0.03 | 0.0 | 0.0 | 72.29 | 12.12 | -12.08 |
| 20Q4 (8) | 0.98 | -28.99 | -40.61 | -0.09 | 50.0 | 90.82 | -1.14 | -22.58 | 38.04 | -0.38 | -660.0 | -445.45 | 0.89 | -25.83 | 32.84 | 0.04 | -73.33 | -93.75 | 0.01 | 200.0 | 0 | 0.49 | -76.38 | -94.2 | 1.57 | 13.77 | 26.61 | 1.12 | 4.67 | 27.27 | 0.37 | 0.0 | 5.71 | 0.03 | 0.0 | 0.0 | 64.47 | -31.32 | -50.77 |
| 20Q3 (7) | 1.38 | -21.59 | -7.38 | -0.18 | -500.0 | 43.75 | -0.93 | 1.06 | -29.17 | -0.05 | -400.0 | -133.33 | 1.2 | -30.64 | 2.56 | 0.15 | -40.0 | -53.12 | -0.01 | 0 | 50.0 | 2.06 | -41.07 | -52.03 | 1.38 | 10.4 | 0.0 | 1.07 | -7.76 | 12.63 | 0.37 | 2.78 | 5.71 | 0.03 | 0.0 | 0.0 | 93.88 | -17.32 | -16.2 |
| 20Q2 (6) | 1.76 | 137.84 | 214.29 | -0.03 | 94.0 | 96.2 | -0.94 | -113.64 | -259.32 | -0.01 | 91.67 | 80.0 | 1.73 | 620.83 | 852.17 | 0.25 | -10.71 | -66.22 | 0 | 0 | -100.0 | 3.49 | -24.43 | -63.05 | 1.25 | 104.92 | -22.84 | 1.16 | 127.45 | -10.08 | 0.36 | 0.0 | 12.5 | 0.03 | 0.0 | -25.0 | 113.55 | 38.1 | 234.56 |
| 20Q1 (5) | 0.74 | -55.15 | -53.46 | -0.5 | 48.98 | 56.9 | -0.44 | 76.09 | -178.57 | -0.12 | -209.09 | -163.16 | 0.24 | -64.18 | -44.19 | 0.28 | -56.25 | -55.56 | 0 | 0 | 0 | 4.62 | -44.84 | -46.9 | 0.61 | -50.81 | -53.08 | 0.51 | -42.05 | -47.42 | 0.36 | 2.86 | 33.33 | 0.03 | 0.0 | 0.0 | 82.22 | -37.21 | -34.33 |
| 19Q4 (4) | 1.65 | 10.74 | 0.0 | -0.98 | -206.25 | 0.0 | -1.84 | -155.56 | 0.0 | 0.11 | -26.67 | 0.0 | 0.67 | -42.74 | 0.0 | 0.64 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | 8.38 | 95.29 | 0.0 | 1.24 | -10.14 | 0.0 | 0.88 | -7.37 | 0.0 | 0.35 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 130.95 | 16.89 | 0.0 |
| 19Q3 (3) | 1.49 | 166.07 | 0.0 | -0.32 | 59.49 | 0.0 | -0.72 | -222.03 | 0.0 | 0.15 | 400.0 | 0.0 | 1.17 | 608.7 | 0.0 | 0.32 | -56.76 | 0.0 | -0.02 | -200.0 | 0.0 | 4.29 | -54.61 | 0.0 | 1.38 | -14.81 | 0.0 | 0.95 | -26.36 | 0.0 | 0.35 | 9.38 | 0.0 | 0.03 | -25.0 | 0.0 | 112.03 | 230.09 | 0.0 |
| 19Q2 (2) | 0.56 | -64.78 | 0.0 | -0.79 | 31.9 | 0.0 | 0.59 | 5.36 | 0.0 | -0.05 | -126.32 | 0.0 | -0.23 | -153.49 | 0.0 | 0.74 | 17.46 | 0.0 | 0.02 | 0 | 0.0 | 9.45 | 8.61 | 0.0 | 1.62 | 24.62 | 0.0 | 1.29 | 32.99 | 0.0 | 0.32 | 18.52 | 0.0 | 0.04 | 33.33 | 0.0 | 33.94 | -72.89 | 0.0 |
| 19Q1 (1) | 1.59 | 0.0 | 0.0 | -1.16 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.70 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 125.20 | 0.0 | 0.0 |
