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) | 6.19 | 9.95 | 0.38 | -9.52 | -4.12 | 0 | 0.06 | 0 | 6.57 | 8.6 | 0.48 | 17.07 | 0 | 0 | 1.84 | 50.45 | 1.58 | -71.68 | 1.86 | -67.88 | 0.71 | 10.94 | 0.2 | 25.0 | 223.47 | 161.57 |
| 2022 (9) | 5.63 | -51.96 | 0.42 | 0 | -12.11 | 0 | -0.04 | 0 | 6.05 | -30.62 | 0.41 | -8.89 | 0 | 0 | 1.22 | 59.35 | 5.58 | -69.79 | 5.79 | -60.4 | 0.64 | -13.51 | 0.16 | -5.88 | 85.43 | 13.21 |
| 2021 (8) | 11.72 | 1.74 | -3.0 | 0 | -9.49 | 0 | -0.15 | 0 | 8.72 | -17.58 | 0.45 | -34.78 | 0 | 0 | 0.77 | -40.29 | 18.47 | 49.43 | 14.62 | 42.5 | 0.74 | -9.76 | 0.17 | 21.43 | 75.47 | -26.5 |
| 2020 (7) | 11.52 | 216.48 | -0.94 | 0 | -3.1 | 0 | -0.02 | 0 | 10.58 | 303.82 | 0.69 | 30.19 | 0.19 | 0 | 1.28 | -21.59 | 12.36 | 241.44 | 10.26 | 200.0 | 0.82 | 36.67 | 0.14 | -17.65 | 102.67 | 18.19 |
| 2019 (6) | 3.64 | -1.36 | -1.02 | 0 | -3.34 | 0 | -0.09 | 0 | 2.62 | -0.76 | 0.53 | -87.9 | -0.19 | 0 | 1.64 | -88.19 | 3.62 | 27.92 | 3.42 | 0.88 | 0.6 | -4.76 | 0.17 | -15.0 | 86.87 | -0.65 |
| 2018 (5) | 3.69 | 50.0 | -1.05 | 0 | -2.47 | 0 | 0.31 | 0 | 2.64 | 0 | 4.38 | 525.71 | 0 | 0 | 13.87 | 561.97 | 2.83 | -3.41 | 3.39 | 43.04 | 0.63 | -14.86 | 0.2 | -9.09 | 87.44 | 18.36 |
| 2017 (4) | 2.46 | 8.85 | -4.6 | 0 | -3.11 | 0 | -0.02 | 0 | -2.14 | 0 | 0.7 | 100.0 | 0 | 0 | 2.10 | 92.58 | 2.93 | -3.62 | 2.37 | -15.36 | 0.74 | 7.25 | 0.22 | 10.0 | 73.87 | 20.62 |
| 2016 (3) | 2.26 | -56.54 | 4.29 | 10.0 | -3.61 | 0 | 0.1 | 66.67 | 6.55 | -28.02 | 0.35 | -44.44 | 0 | 0 | 1.09 | -42.91 | 3.04 | -22.45 | 2.8 | -28.02 | 0.69 | 18.97 | 0.2 | -16.67 | 61.25 | -44.52 |
| 2015 (2) | 5.2 | -4.94 | 3.9 | 0 | -5.38 | 0 | 0.06 | 0 | 9.1 | 371.5 | 0.63 | 110.0 | 0 | 0 | 1.91 | 125.69 | 3.92 | -30.5 | 3.89 | -25.76 | 0.58 | 3.57 | 0.24 | 14.29 | 110.40 | 21.3 |
| 2014 (1) | 5.47 | 1.11 | -3.54 | 0 | -5.34 | 0 | -0.15 | 0 | 1.93 | -72.62 | 0.3 | -37.5 | 0 | 0 | 0.84 | -35.93 | 5.64 | -8.44 | 5.24 | 1.75 | 0.56 | 36.59 | 0.21 | 0.0 | 91.01 | -2.93 |
| 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) | 2.03 | 99.02 | 118.28 | -1.38 | -165.71 | -500.0 | 0 | 100.0 | 100.0 | 0.11 | 1200.0 | 175.0 | 0.65 | -79.17 | -7.14 | 0.28 | 366.67 | 100.0 | 0 | 0 | 0 | 3.94 | 358.78 | 56.62 | 0.71 | 36.54 | 129.03 | 0.42 | -31.15 | 100.0 | 0.19 | 11.76 | 11.76 | 0.05 | 0.0 | 0.0 | 307.58 | 150.28 | 42.21 |
| 23Q3 (19) | 1.02 | -68.62 | 1940.0 | 2.1 | 940.0 | 118.75 | -4.1 | -41100.0 | 65.6 | -0.01 | 90.0 | 90.0 | 3.12 | 4.0 | 208.91 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 0.86 | 13.98 | 6.59 | 0.52 | 73.33 | -37.35 | 0.61 | -17.57 | -35.11 | 0.17 | 0.0 | 6.25 | 0.05 | 0.0 | 25.0 | 122.89 | -63.7 | 2701.93 |
| 23Q2 (18) | 3.25 | 3054.55 | 23.11 | -0.25 | -150.0 | -31.58 | 0.01 | 133.33 | 112.5 | -0.1 | -242.86 | -1100.0 | 3.0 | 1528.57 | 22.45 | 0.05 | -44.44 | -37.5 | 0 | 0 | 0 | 0.75 | -54.92 | -3.19 | 0.3 | 500.0 | -85.98 | 0.74 | 722.22 | -70.4 | 0.17 | -5.56 | 13.33 | 0.05 | 0.0 | 25.0 | 338.54 | 1084.85 | 244.95 |
| 23Q1 (17) | -0.11 | -111.83 | -105.47 | -0.1 | 56.52 | 16.67 | -0.03 | 25.0 | 57.14 | 0.07 | 75.0 | 250.0 | -0.21 | -130.0 | -111.11 | 0.09 | -35.71 | -25.0 | 0 | 0 | 0 | 1.67 | -33.56 | 43.17 | 0.05 | -83.87 | -97.84 | 0.09 | -57.14 | -95.77 | 0.18 | 5.88 | 12.5 | 0.05 | 0.0 | 25.0 | -34.38 | -115.89 | -139.85 |
| 22Q4 (16) | 0.93 | 1760.0 | -68.04 | -0.23 | -123.96 | 87.15 | -0.04 | 99.66 | -100.0 | 0.04 | 140.0 | 115.38 | 0.7 | -30.69 | -37.5 | 0.14 | 133.33 | -17.65 | 0 | 0 | 0 | 2.52 | 212.23 | 78.78 | 0.31 | -62.65 | -91.04 | 0.21 | -77.66 | -92.58 | 0.17 | 6.25 | 6.25 | 0.05 | 25.0 | 25.0 | 216.28 | 4831.16 | 125.2 |
| 22Q3 (15) | 0.05 | -98.11 | -98.08 | 0.96 | 605.26 | 9.09 | -11.92 | -14800.0 | -28.03 | -0.1 | -1100.0 | 56.52 | 1.01 | -58.78 | -70.98 | 0.06 | -25.0 | -33.33 | 0 | 0 | 0 | 0.81 | 3.53 | 52.06 | 0.83 | -61.21 | -86.91 | 0.94 | -62.4 | -81.64 | 0.16 | 6.67 | -11.11 | 0.04 | 0.0 | 0.0 | 4.39 | -95.53 | -90.99 |
| 22Q2 (14) | 2.64 | 31.34 | -22.81 | -0.19 | -58.33 | 88.48 | -0.08 | -14.29 | 0 | 0.01 | -50.0 | -96.55 | 2.45 | 29.63 | 38.42 | 0.08 | -33.33 | -27.27 | 0 | 0 | 0 | 0.78 | -33.33 | 11.53 | 2.14 | -7.36 | -58.12 | 2.5 | 17.37 | -37.19 | 0.15 | -6.25 | -21.05 | 0.04 | 0.0 | 0.0 | 98.14 | 13.77 | 20.81 |
| 22Q1 (13) | 2.01 | -30.93 | -27.96 | -0.12 | 93.3 | 72.73 | -0.07 | -250.0 | 58.82 | 0.02 | 107.69 | -66.67 | 1.89 | 68.75 | -19.57 | 0.12 | -29.41 | 33.33 | 0 | 0 | 0 | 1.17 | -17.04 | 80.07 | 2.31 | -33.24 | -35.11 | 2.13 | -24.73 | -20.82 | 0.16 | 0.0 | -27.27 | 0.04 | 0.0 | 0.0 | 86.27 | -10.18 | -8.79 |
| 21Q4 (12) | 2.91 | 11.92 | -47.47 | -1.79 | -303.41 | -167.16 | -0.02 | 99.79 | -106.45 | -0.26 | -13.04 | -966.67 | 1.12 | -67.82 | -77.0 | 0.17 | 88.89 | 70.0 | 0 | 0 | 0 | 1.41 | 165.57 | 113.38 | 3.46 | -45.43 | -1.14 | 2.83 | -44.73 | 9.27 | 0.16 | -11.11 | -11.11 | 0.04 | 0.0 | 0.0 | 96.04 | 97.25 | -51.29 |
| 21Q3 (11) | 2.6 | -23.98 | 128.07 | 0.88 | 153.33 | 33.33 | -9.31 | 0 | -169.86 | -0.23 | -179.31 | -283.33 | 3.48 | 96.61 | 93.33 | 0.09 | -18.18 | -70.97 | 0 | 0 | -100.0 | 0.53 | -24.06 | -73.82 | 6.34 | 24.07 | 83.77 | 5.12 | 28.64 | 76.55 | 0.18 | -5.26 | -28.0 | 0.04 | 0.0 | 0.0 | 48.69 | -40.06 | 36.24 |
| 21Q2 (10) | 3.42 | 22.58 | 2.7 | -1.65 | -275.0 | -1962.5 | 0 | 100.0 | -100.0 | 0.29 | 383.33 | 165.91 | 1.77 | -24.68 | -45.54 | 0.11 | 22.22 | 83.33 | 0 | 0 | 0 | 0.70 | 7.63 | 73.56 | 5.11 | 43.54 | 33.42 | 3.98 | 47.96 | 19.88 | 0.19 | -13.64 | -5.0 | 0.04 | 0.0 | 0.0 | 81.24 | -14.11 | -13.15 |
| 21Q1 (9) | 2.79 | -49.64 | 84.77 | -0.44 | 34.33 | 48.84 | -0.17 | -154.84 | -1600.0 | 0.06 | 100.0 | -86.67 | 2.35 | -51.75 | 261.54 | 0.09 | -10.0 | -59.09 | 0 | 0 | 100.0 | 0.65 | -1.69 | -75.4 | 3.56 | 1.71 | 125.32 | 2.69 | 3.86 | 86.81 | 0.22 | 22.22 | 15.79 | 0.04 | 0.0 | 0.0 | 94.58 | -52.03 | 4.6 |
| 20Q4 (8) | 5.54 | 385.96 | 1482.86 | -0.67 | -201.52 | -200.0 | 0.31 | 108.99 | 675.0 | 0.03 | 150.0 | -83.33 | 4.87 | 170.56 | 377.45 | 0.1 | -67.74 | -37.5 | 0 | -100.0 | 100.0 | 0.66 | -67.42 | -65.39 | 3.5 | 1.45 | 233.33 | 2.59 | -10.69 | 212.05 | 0.18 | -28.0 | 5.88 | 0.04 | 0.0 | 0.0 | 197.15 | 451.68 | 485.83 |
| 20Q3 (7) | 1.14 | -65.77 | -9.52 | 0.66 | 925.0 | 294.12 | -3.45 | -8725.0 | -0.29 | -0.06 | 86.36 | 40.0 | 1.8 | -44.62 | 95.65 | 0.31 | 416.67 | 63.16 | 0.21 | 0 | 400.0 | 2.03 | 403.5 | -9.89 | 3.45 | -9.92 | 238.24 | 2.9 | -12.65 | 222.22 | 0.25 | 25.0 | 66.67 | 0.04 | 0.0 | 0.0 | 35.74 | -61.8 | -69.08 |
| 20Q2 (6) | 3.33 | 120.53 | 154.2 | -0.08 | 90.7 | 81.82 | 0.04 | 500.0 | -20.0 | -0.44 | -197.78 | -144.44 | 3.25 | 400.0 | 273.56 | 0.06 | -72.73 | -50.0 | 0 | 100.0 | 0 | 0.40 | -84.74 | -68.68 | 3.83 | 142.41 | 203.97 | 3.32 | 130.56 | 159.38 | 0.2 | 5.26 | 42.86 | 0.04 | 0.0 | 0.0 | 93.54 | 3.45 | 4.25 |
| 20Q1 (5) | 1.51 | 331.43 | 109.72 | -0.86 | -228.36 | 6.52 | -0.01 | -125.0 | 0 | 0.45 | 150.0 | 4400.0 | 0.65 | -36.27 | 425.0 | 0.22 | 37.5 | 340.0 | -0.02 | 83.33 | 0 | 2.64 | 38.32 | 225.52 | 1.58 | 50.48 | 464.29 | 1.44 | 73.49 | 251.22 | 0.19 | 11.76 | 35.71 | 0.04 | 0.0 | -20.0 | 90.42 | 168.67 | -24.65 |
| 19Q4 (4) | 0.35 | -72.22 | 0.0 | 0.67 | 297.06 | 0.0 | 0.04 | 101.16 | 0.0 | 0.18 | 280.0 | 0.0 | 1.02 | 10.87 | 0.0 | 0.16 | -15.79 | 0.0 | -0.12 | -71.43 | 0.0 | 1.91 | -15.19 | 0.0 | 1.05 | 2.94 | 0.0 | 0.83 | -7.78 | 0.0 | 0.17 | 13.33 | 0.0 | 0.04 | 0.0 | 0.0 | 33.65 | -70.89 | 0.0 |
| 19Q3 (3) | 1.26 | -3.82 | 0.0 | -0.34 | 22.73 | 0.0 | -3.44 | -6980.0 | 0.0 | -0.1 | 44.44 | 0.0 | 0.92 | 5.75 | 0.0 | 0.19 | 58.33 | 0.0 | -0.07 | 0 | 0.0 | 2.25 | 75.01 | 0.0 | 1.02 | -19.05 | 0.0 | 0.9 | -29.69 | 0.0 | 0.15 | 7.14 | 0.0 | 0.04 | 0.0 | 0.0 | 115.60 | 28.83 | 0.0 |
| 19Q2 (2) | 1.31 | 81.94 | 0.0 | -0.44 | 52.17 | 0.0 | 0.05 | 0 | 0.0 | -0.18 | -1900.0 | 0.0 | 0.87 | 535.0 | 0.0 | 0.12 | 140.0 | 0.0 | 0 | 0 | 0.0 | 1.28 | 58.54 | 0.0 | 1.26 | 350.0 | 0.0 | 1.28 | 212.2 | 0.0 | 0.14 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | 89.73 | -25.23 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 120.00 | 0.0 | 0.0 |
