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) | 9.74 | 14.05 | -1.53 | 0 | -8.07 | 0 | -0.12 | 0 | 8.21 | 8.31 | 0.52 | -40.91 | -0.07 | 0 | 0.81 | -32.6 | 7.44 | -21.02 | 6.09 | -30.95 | 1.33 | -7.64 | 0.02 | 0.0 | 130.91 | 57.59 |
| 2022 (9) | 8.54 | 44.75 | -0.96 | 0 | -6.1 | 0 | 0.17 | 0 | 7.58 | 44.93 | 0.88 | 214.29 | -0.08 | 0 | 1.20 | 148.97 | 9.42 | 18.49 | 8.82 | 42.26 | 1.44 | -2.04 | 0.02 | 0.0 | 83.07 | 8.28 |
| 2021 (8) | 5.9 | -53.73 | -0.67 | 0 | -8.13 | 0 | -0.31 | 0 | 5.23 | -51.66 | 0.28 | -58.21 | 0 | 0 | 0.48 | -48.69 | 7.95 | -33.69 | 6.2 | -29.47 | 1.47 | -16.95 | 0.02 | -33.33 | 76.72 | -36.27 |
| 2020 (7) | 12.75 | -23.52 | -1.93 | 0 | -9.54 | 0 | -0.02 | 0 | 10.82 | -27.96 | 0.67 | -58.13 | -0.14 | 0 | 0.94 | -53.33 | 11.99 | -8.68 | 8.79 | -12.71 | 1.77 | 5.99 | 0.03 | -25.0 | 120.40 | -14.92 |
| 2019 (6) | 16.67 | 43.34 | -1.65 | 0 | -11.54 | 0 | 0.19 | -17.39 | 15.02 | 51.72 | 1.6 | 4.58 | -0.08 | 0 | 2.02 | 11.9 | 13.13 | 5.63 | 10.07 | 2.44 | 1.67 | -4.57 | 0.04 | -42.86 | 141.51 | 41.75 |
| 2018 (5) | 11.63 | 48.53 | -1.73 | 0 | -7.58 | 0 | 0.23 | 0 | 9.9 | 58.4 | 1.53 | -1.29 | -0.17 | 0 | 1.80 | -9.63 | 12.43 | -1.43 | 9.83 | 9.1 | 1.75 | 0.0 | 0.07 | 16.67 | 99.83 | 37.95 |
| 2017 (4) | 7.83 | 7.55 | -1.58 | 0 | -5.28 | 0 | -0.34 | 0 | 6.25 | 15.53 | 1.55 | -13.89 | 0 | 0 | 1.99 | -22.19 | 12.61 | 2.6 | 9.01 | -2.38 | 1.75 | -1.13 | 0.06 | -14.29 | 72.37 | 10.04 |
| 2016 (3) | 7.28 | -45.91 | -1.87 | 0 | -5.14 | 0 | 0.29 | 0 | 5.41 | -49.39 | 1.8 | -35.02 | -0.09 | 0 | 2.56 | -35.76 | 12.29 | 26.96 | 9.23 | 20.03 | 1.77 | 9.26 | 0.07 | 40.0 | 65.76 | -54.27 |
| 2015 (2) | 13.46 | 140.79 | -2.77 | 0 | -6.66 | 0 | -0.04 | 0 | 10.69 | 165.26 | 2.77 | 72.05 | -0.02 | 0 | 3.99 | 67.64 | 9.68 | 15.1 | 7.69 | 16.52 | 1.62 | 16.55 | 0.05 | 0.0 | 143.80 | 106.83 |
| 2014 (1) | 5.59 | -32.49 | -1.56 | 0 | -5.49 | 0 | 0.03 | 0 | 4.03 | -38.38 | 1.61 | 0.0 | 0.03 | 0 | 2.38 | -15.83 | 8.41 | 18.28 | 6.6 | 15.18 | 1.39 | 5.3 | 0.05 | -16.67 | 69.53 | -40.3 |
| 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) | 3.89 | 135.76 | -2.02 | -0.43 | -230.77 | -86.96 | -0.4 | 94.76 | 28.57 | 0.05 | -68.75 | -68.75 | 3.46 | 127.63 | -7.49 | 0.1 | 100.0 | -52.38 | 0.02 | 140.0 | 200.0 | 0.57 | 85.4 | -56.97 | 2.07 | 9.52 | 25.45 | 1.37 | -24.31 | 30.48 | 0.32 | -3.03 | -11.11 | 0 | 0 | -100.0 | 230.18 | 198.53 | -17.67 |
| 23Q3 (19) | 1.65 | -14.06 | -48.28 | -0.13 | 66.67 | 59.38 | -7.64 | 0 | -48.64 | 0.16 | 157.14 | 300.0 | 1.52 | -0.65 | -47.04 | 0.05 | -54.55 | -81.48 | -0.05 | -150.0 | 0.0 | 0.31 | -54.97 | -76.75 | 1.89 | -1.56 | -16.0 | 1.81 | 7.1 | -28.46 | 0.33 | 0.0 | -13.16 | 0 | 0 | -100.0 | 77.10 | -18.88 | -29.42 |
| 23Q2 (18) | 1.92 | -15.42 | 90.1 | -0.39 | 32.76 | -129.41 | 0 | 100.0 | 0 | -0.28 | -460.0 | 0 | 1.53 | -9.47 | 82.14 | 0.11 | -57.69 | -31.25 | -0.02 | -100.0 | -100.0 | 0.68 | -62.45 | -13.53 | 1.92 | 23.08 | -29.41 | 1.69 | 38.52 | -36.23 | 0.33 | -5.71 | -8.33 | 0 | 0 | 0 | 95.05 | -34.26 | 183.27 |
| 23Q1 (17) | 2.27 | -42.82 | 497.37 | -0.58 | -152.17 | -141.67 | -0.03 | 94.64 | 92.5 | -0.05 | -131.25 | -155.56 | 1.69 | -54.81 | 1107.14 | 0.26 | 23.81 | 4.0 | -0.01 | 50.0 | -200.0 | 1.82 | 37.24 | 21.54 | 1.56 | -5.45 | -44.09 | 1.22 | 16.19 | -52.71 | 0.35 | -2.78 | 2.94 | 0 | -100.0 | 0 | 144.59 | -48.28 | 1011.03 |
| 22Q4 (16) | 3.97 | 24.45 | 143.56 | -0.23 | 28.12 | -76.92 | -0.56 | 89.11 | 81.4 | 0.16 | 300.0 | 136.36 | 3.74 | 30.31 | 149.33 | 0.21 | -22.22 | 50.0 | -0.02 | 60.0 | 0 | 1.33 | 0.17 | 30.02 | 1.65 | -26.67 | -7.82 | 1.05 | -58.5 | -23.91 | 0.36 | -5.26 | 2.86 | 0.01 | 0.0 | 0 | 279.58 | 155.91 | 196.73 |
| 22Q3 (15) | 3.19 | 215.84 | 5.98 | -0.32 | -88.24 | -1166.67 | -5.14 | 0 | 1.15 | -0.08 | 0 | -117.02 | 2.87 | 241.67 | -5.59 | 0.27 | 68.75 | 2600.0 | -0.05 | -400.0 | -225.0 | 1.32 | 67.51 | 937.65 | 2.25 | -17.28 | 275.0 | 2.53 | -4.53 | 368.52 | 0.38 | 5.56 | 5.56 | 0.01 | 0 | 0.0 | 109.25 | 225.58 | -66.97 |
| 22Q2 (14) | 1.01 | 165.79 | 110.42 | -0.17 | 29.17 | 55.26 | 0 | 100.0 | 0 | 0 | -100.0 | 100.0 | 0.84 | 500.0 | 740.0 | 0.16 | -36.0 | 300.0 | -0.01 | -200.0 | 75.0 | 0.79 | -47.22 | 284.2 | 2.72 | -2.51 | -2.86 | 2.65 | 2.71 | 31.84 | 0.36 | 5.88 | -2.7 | 0 | 0 | -100.0 | 33.55 | 157.84 | 67.08 |
| 22Q1 (13) | 0.38 | -76.69 | -51.28 | -0.24 | -84.62 | -20.0 | -0.4 | 86.71 | -544.44 | 0.09 | 120.45 | 228.57 | 0.14 | -90.67 | -75.86 | 0.25 | 78.57 | 177.78 | 0.01 | 0 | 200.0 | 1.50 | 46.81 | 182.1 | 2.79 | 55.87 | 1.09 | 2.58 | 86.96 | 13.66 | 0.34 | -2.86 | -15.0 | 0 | 0 | -100.0 | 13.01 | -86.19 | -55.29 |
| 21Q4 (12) | 1.63 | -45.85 | -35.57 | -0.13 | -533.33 | 90.44 | -3.01 | 42.12 | -57.59 | -0.44 | -193.62 | -4300.0 | 1.5 | -50.66 | 28.21 | 0.14 | 1300.0 | -30.0 | 0 | -100.0 | 100.0 | 1.02 | 699.42 | -3.74 | 1.79 | 198.33 | -46.57 | 1.38 | 155.56 | -40.52 | 0.35 | -2.78 | -14.63 | 0 | -100.0 | -100.0 | 94.22 | -71.51 | 2.04 |
| 21Q3 (11) | 3.01 | 527.08 | -32.21 | 0.03 | 107.89 | 116.67 | -5.2 | 0 | 16.93 | 0.47 | 274.07 | 683.33 | 3.04 | 2940.0 | -28.64 | 0.01 | -75.0 | -93.75 | 0.04 | 200.0 | 300.0 | 0.13 | -37.98 | -85.35 | 0.6 | -78.57 | -81.98 | 0.54 | -73.13 | -77.59 | 0.36 | -2.7 | -23.4 | 0.01 | 0.0 | 0.0 | 330.77 | 1546.96 | 115.3 |
| 21Q2 (10) | 0.48 | -38.46 | -86.36 | -0.38 | -90.0 | -137.5 | 0 | -100.0 | -100.0 | -0.27 | -285.71 | -350.0 | 0.1 | -82.76 | -97.02 | 0.04 | -55.56 | -63.64 | -0.04 | -300.0 | 20.0 | 0.21 | -61.25 | -68.44 | 2.8 | 1.45 | 0.0 | 2.01 | -11.45 | 2.55 | 0.37 | -7.5 | -33.93 | 0.01 | 0.0 | 0.0 | 20.08 | -30.99 | -85.56 |
| 21Q1 (9) | 0.78 | -69.17 | -65.33 | -0.2 | 85.29 | -11.11 | 0.09 | 104.71 | 105.14 | -0.07 | -600.0 | -600.0 | 0.58 | -50.43 | -71.98 | 0.09 | -55.0 | -40.0 | -0.01 | 75.0 | 66.67 | 0.53 | -49.91 | -39.68 | 2.76 | -17.61 | 9.96 | 2.27 | -2.16 | 8.1 | 0.4 | -2.44 | 17.65 | 0.01 | 0.0 | 0.0 | 29.10 | -68.48 | -68.31 |
| 20Q4 (8) | 2.53 | -43.02 | -32.35 | -1.36 | -655.56 | -147.27 | -1.91 | 69.49 | 58.21 | -0.01 | -116.67 | -104.76 | 1.17 | -72.54 | -63.32 | 0.2 | 25.0 | -64.91 | -0.04 | -100.0 | 0 | 1.06 | 21.69 | -63.05 | 3.35 | 0.6 | -5.63 | 2.32 | -3.73 | -3.33 | 0.41 | -12.77 | 0.0 | 0.01 | 0.0 | 200.0 | 92.34 | -39.9 | -30.87 |
| 20Q3 (7) | 4.44 | 26.14 | -0.22 | -0.18 | -12.5 | 60.0 | -6.26 | -1705.13 | -247.78 | 0.06 | 200.0 | 220.0 | 4.26 | 26.79 | 6.5 | 0.16 | 45.45 | -64.44 | -0.02 | 60.0 | -100.0 | 0.87 | 33.58 | -62.65 | 3.33 | 18.93 | 9.18 | 2.41 | 22.96 | -4.74 | 0.47 | -16.07 | 0.0 | 0.01 | 0.0 | 0.0 | 153.63 | 10.42 | 3.92 |
| 20Q2 (6) | 3.52 | 56.44 | 7.98 | -0.16 | 11.11 | 30.43 | 0.39 | 122.29 | 128.06 | -0.06 | -500.0 | -20.0 | 3.36 | 62.32 | 10.89 | 0.11 | -26.67 | -42.11 | -0.05 | -66.67 | -25.0 | 0.65 | -25.93 | -31.2 | 2.8 | 11.55 | -12.77 | 1.96 | -6.67 | -23.74 | 0.56 | 64.71 | 19.15 | 0.01 | 0.0 | -50.0 | 139.13 | 51.5 | 30.59 |
| 20Q1 (5) | 2.25 | -39.84 | -56.81 | -0.18 | 67.27 | 57.14 | -1.75 | 61.71 | 53.7 | -0.01 | -104.76 | -112.5 | 2.07 | -35.11 | -56.78 | 0.15 | -73.68 | -66.67 | -0.03 | 0 | -250.0 | 0.88 | -69.32 | -60.74 | 2.51 | -29.3 | -24.17 | 2.1 | -12.5 | -18.29 | 0.34 | -17.07 | 6.25 | 0.01 | 200.0 | -50.0 | 91.84 | -31.25 | -48.71 |
| 19Q4 (4) | 3.74 | -15.96 | 0.0 | -0.55 | -22.22 | 0.0 | -4.57 | -153.89 | 0.0 | 0.21 | 520.0 | 0.0 | 3.19 | -20.25 | 0.0 | 0.57 | 26.67 | 0.0 | 0 | 100.0 | 0.0 | 2.87 | 23.03 | 0.0 | 3.55 | 16.39 | 0.0 | 2.4 | -5.14 | 0.0 | 0.41 | -12.77 | 0.0 | -0.01 | -200.0 | 0.0 | 133.57 | -9.65 | 0.0 |
| 19Q3 (3) | 4.45 | 36.5 | 0.0 | -0.45 | -95.65 | 0.0 | -1.8 | -29.5 | 0.0 | -0.05 | 0.0 | 0.0 | 4.0 | 32.01 | 0.0 | 0.45 | 136.84 | 0.0 | -0.01 | 75.0 | 0.0 | 2.33 | 146.04 | 0.0 | 3.05 | -4.98 | 0.0 | 2.53 | -1.56 | 0.0 | 0.47 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 147.84 | 38.77 | 0.0 |
| 19Q2 (2) | 3.26 | -37.43 | 0.0 | -0.23 | 45.24 | 0.0 | -1.39 | 63.23 | 0.0 | -0.05 | -162.5 | 0.0 | 3.03 | -36.74 | 0.0 | 0.19 | -57.78 | 0.0 | -0.04 | -300.0 | 0.0 | 0.95 | -57.74 | 0.0 | 3.21 | -3.02 | 0.0 | 2.57 | 0.0 | 0.0 | 0.47 | 46.88 | 0.0 | 0.02 | 0.0 | 0.0 | 106.54 | -40.5 | 0.0 |
| 19Q1 (1) | 5.21 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -3.78 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 2.24 | 0.0 | 0.0 | 3.31 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 179.04 | 0.0 | 0.0 |
