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) | 14.46 | 86.1 | -18.1 | 0 | 9.24 | 167.05 | -2.54 | 0 | -3.64 | 0 | 18.14 | 62.11 | -0.04 | 0 | 16.71 | 60.91 | 9.1 | -22.75 | 9.7 | 11.24 | 2.84 | 10.94 | 0.02 | 100.0 | 115.13 | 67.28 |
| 2022 (9) | 7.77 | -24.71 | -11.27 | 0 | 3.46 | 0 | 0.86 | 19.44 | -3.5 | 0 | 11.19 | 200.0 | -0.07 | 0 | 10.39 | 165.05 | 11.78 | 24.52 | 8.72 | 7.13 | 2.56 | -4.12 | 0.01 | 0.0 | 68.82 | -27.84 |
| 2021 (8) | 10.32 | -1.24 | -3.68 | 0 | -6.68 | 0 | 0.72 | 0 | 6.64 | 0 | 3.73 | -77.73 | 0.01 | 0 | 3.92 | -79.37 | 9.46 | 28.01 | 8.14 | 18.83 | 2.67 | -0.74 | 0.01 | 0.0 | 95.38 | -12.84 |
| 2020 (7) | 10.45 | 316.33 | -16.74 | 0 | 6.63 | 0 | -1.36 | 0 | -6.29 | 0 | 16.75 | 413.8 | 0 | 0 | 19.00 | 400.52 | 7.39 | 25.25 | 6.85 | 30.73 | 2.69 | -14.87 | 0.01 | -50.0 | 109.42 | 267.07 |
| 2019 (6) | 2.51 | -53.43 | -3.27 | 0 | -1.93 | 0 | -0.01 | 0 | -0.76 | 0 | 3.26 | 98.78 | 0 | 0 | 3.80 | 87.86 | 5.9 | -4.84 | 5.24 | -3.32 | 3.16 | 38.6 | 0.02 | 100.0 | 29.81 | -57.36 |
| 2018 (5) | 5.39 | -25.14 | -1.65 | 0 | -2.8 | 0 | -0.13 | 0 | 3.74 | -33.81 | 1.64 | 3.14 | 0 | 0 | 2.02 | -10.66 | 6.2 | 42.2 | 5.42 | 33.5 | 2.28 | 2.7 | 0.01 | -50.0 | 69.91 | -38.83 |
| 2017 (4) | 7.2 | 3.45 | -1.55 | 0 | -3.8 | 0 | 0.05 | 0 | 5.65 | -6.92 | 1.59 | -33.75 | 0 | 0 | 2.26 | -36.7 | 4.36 | -10.29 | 4.06 | -13.62 | 2.22 | -1.33 | 0.02 | -33.33 | 114.29 | 14.61 |
| 2016 (3) | 6.96 | 85.11 | -0.89 | 0 | -5.25 | 0 | -1.56 | 0 | 6.07 | 467.29 | 2.4 | -17.53 | 0 | 0 | 3.57 | -20.74 | 4.86 | 37.68 | 4.7 | 31.65 | 2.25 | 0.9 | 0.03 | 0.0 | 99.71 | 54.61 |
| 2015 (2) | 3.76 | 14.63 | -2.69 | 0 | -1.51 | 0 | -0.02 | 0 | 1.07 | 0 | 2.91 | -51.09 | 0 | 0 | 4.51 | -55.36 | 3.53 | 55.51 | 3.57 | 60.09 | 2.23 | 19.25 | 0.03 | 0.0 | 64.49 | -18.79 |
| 2014 (1) | 3.28 | 3.14 | -6.38 | 0 | 3.39 | 4.63 | 0.5 | 0 | -3.1 | 0 | 5.95 | -15.36 | 0 | 0 | 10.10 | -22.63 | 2.27 | -30.37 | 2.23 | -34.99 | 1.87 | 44.96 | 0.03 | 50.0 | 79.42 | 18.38 |
| 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) | 5.02 | 3.08 | 61.94 | -5.63 | -24.56 | -142.67 | 1.41 | -45.35 | 805.0 | -3.16 | -910.26 | -2006.67 | -0.61 | -274.29 | -178.21 | 5.71 | 26.61 | 146.12 | -0.03 | -200.0 | 0 | 19.94 | 23.56 | 158.67 | 2.46 | 0.0 | -34.22 | 4.74 | 185.54 | 78.87 | 0.84 | 18.31 | 33.33 | 0.01 | 0.0 | 0 | 89.80 | -56.11 | -4.98 |
| 23Q3 (19) | 4.87 | 486.75 | 524.36 | -4.52 | 5.04 | 8.87 | 2.58 | 35.08 | 309.52 | 0.39 | 39.29 | 1200.0 | 0.35 | 108.91 | 108.37 | 4.51 | -4.85 | -8.89 | -0.01 | 0 | 0 | 16.14 | -17.62 | -9.05 | 2.46 | 47.31 | -13.07 | 1.66 | 71.13 | -28.45 | 0.71 | 7.58 | 12.7 | 0.01 | 0.0 | 0 | 204.62 | 304.31 | 673.89 |
| 23Q2 (18) | 0.83 | -77.81 | -66.12 | -4.76 | -48.75 | -85.21 | 1.91 | -42.81 | 544.19 | 0.28 | 660.0 | 300.0 | -3.93 | -827.78 | -3175.0 | 4.74 | 48.59 | 84.44 | 0 | 0 | 100.0 | 19.59 | 70.33 | 86.65 | 1.67 | -33.47 | -31.84 | 0.97 | -58.19 | -37.42 | 0.66 | 4.76 | 4.76 | 0.01 | 0 | 0 | 50.61 | -60.08 | -54.97 |
| 23Q1 (17) | 3.74 | 20.65 | 159.72 | -3.2 | -37.93 | -123.78 | 3.34 | 1770.0 | -3.47 | -0.05 | 66.67 | -105.49 | 0.54 | -30.77 | 5300.0 | 3.19 | 37.5 | 136.3 | 0 | 0 | 100.0 | 11.50 | 49.2 | 115.0 | 2.51 | -32.89 | -9.06 | 2.32 | -12.45 | 5.45 | 0.63 | 0.0 | -4.55 | 0 | 0 | 0 | 126.78 | 34.14 | 151.8 |
| 22Q4 (16) | 3.1 | 297.44 | -41.51 | -2.32 | 53.23 | -364.0 | -0.2 | -131.75 | 95.85 | -0.15 | -600.0 | -118.75 | 0.78 | 118.66 | -83.75 | 2.32 | -53.13 | 373.47 | 0 | 0 | 0 | 7.71 | -56.56 | 303.31 | 3.74 | 32.16 | 24.25 | 2.65 | 14.22 | -1.49 | 0.63 | 0.0 | -7.35 | 0 | 0 | 0 | 94.51 | 257.45 | -39.9 |
| 22Q3 (15) | 0.78 | -68.16 | -61.19 | -4.96 | -93.0 | -1109.76 | 0.63 | 246.51 | 123.16 | 0.03 | -57.14 | 120.0 | -4.18 | -3383.33 | -361.25 | 4.95 | 92.61 | 976.09 | 0 | 100.0 | -100.0 | 17.74 | 69.07 | 834.54 | 2.83 | 15.51 | 9.27 | 2.32 | 49.68 | 14.85 | 0.63 | 0.0 | -4.55 | 0 | 0 | 0 | 26.44 | -76.47 | -64.75 |
| 22Q2 (14) | 2.45 | 70.14 | -31.56 | -2.57 | -79.72 | -242.67 | -0.43 | -112.43 | 44.16 | 0.07 | -92.31 | 163.64 | -0.12 | -1300.0 | -104.24 | 2.57 | 90.37 | 242.67 | -0.01 | 83.33 | 0 | 10.49 | 96.2 | 201.81 | 2.45 | -11.23 | 48.48 | 1.55 | -29.55 | -0.64 | 0.63 | -4.55 | -4.55 | 0 | 0 | 0 | 112.39 | 123.21 | -30.31 |
| 22Q1 (13) | 1.44 | -72.83 | 352.63 | -1.43 | -186.0 | 29.21 | 3.46 | 171.78 | 110.98 | 0.91 | 13.75 | 435.29 | 0.01 | -99.79 | 100.39 | 1.35 | 175.51 | -33.17 | -0.06 | 0 | 0 | 5.35 | 179.88 | -37.14 | 2.76 | -8.31 | 24.89 | 2.2 | -18.22 | 17.02 | 0.66 | -2.94 | -1.49 | 0 | 0 | 0 | 50.35 | -67.99 | 325.25 |
| 21Q4 (12) | 5.3 | 163.68 | 0.38 | -0.5 | -21.95 | 41.86 | -4.82 | -77.21 | -28.19 | 0.8 | 633.33 | 433.33 | 4.8 | 200.0 | 8.6 | 0.49 | 6.52 | -43.02 | 0 | -100.0 | 0 | 1.91 | 0.66 | -48.18 | 3.01 | 16.22 | 15.77 | 2.69 | 33.17 | 8.03 | 0.68 | 3.03 | 1.49 | 0 | 0 | 0 | 157.27 | 109.69 | -5.88 |
| 21Q3 (11) | 2.01 | -43.85 | 14.86 | -0.41 | 45.33 | 21.15 | -2.72 | -253.25 | -136.52 | -0.15 | -36.36 | -400.0 | 1.6 | -43.46 | 30.08 | 0.46 | -38.67 | -11.54 | 0.01 | 0 | 0 | 1.90 | -45.4 | -13.04 | 2.59 | 56.97 | 22.75 | 2.02 | 29.49 | 2.54 | 0.66 | 0.0 | 0.0 | 0 | 0 | 0 | 75.00 | -53.49 | 12.71 |
| 21Q2 (10) | 3.58 | 728.07 | 123.75 | -0.75 | 62.87 | 93.33 | -0.77 | -146.95 | -109.38 | -0.11 | -164.71 | 89.81 | 2.83 | 209.27 | 129.36 | 0.75 | -62.87 | -93.33 | 0 | 0 | 0 | 3.48 | -59.14 | -93.79 | 1.65 | -25.34 | 22.22 | 1.56 | -17.02 | 10.64 | 0.66 | -1.49 | 0.0 | 0 | 0 | 0 | 161.26 | 821.43 | 108.63 |
| 21Q1 (9) | -0.57 | -110.8 | -131.32 | -2.02 | -134.88 | 51.09 | 1.64 | 143.62 | -50.9 | 0.17 | 13.33 | 142.5 | -2.59 | -158.6 | -12.12 | 2.02 | 134.88 | -51.09 | 0 | 0 | 0 | 8.51 | 130.73 | -56.78 | 2.21 | -15.0 | 67.42 | 1.88 | -24.5 | 91.84 | 0.67 | 0.0 | -4.29 | 0 | 0 | 0 | -22.35 | -113.38 | -120.63 |
| 20Q4 (8) | 5.28 | 201.71 | 622.77 | -0.86 | -65.38 | 2.27 | -3.76 | -226.96 | -142.58 | 0.15 | 600.0 | 650.0 | 4.42 | 259.35 | 333.86 | 0.86 | 65.38 | -2.27 | 0 | 0 | 0 | 3.69 | 68.93 | -4.75 | 2.6 | 23.22 | 1.96 | 2.49 | 26.4 | 15.28 | 0.67 | 1.52 | -11.84 | 0 | 0 | 0 | 167.09 | 151.11 | 583.07 |
| 20Q3 (7) | 1.75 | 9.38 | 38.89 | -0.52 | 95.37 | -15.56 | -1.15 | -114.01 | -33.72 | -0.03 | 97.22 | 66.67 | 1.23 | 112.76 | 51.85 | 0.52 | -95.37 | 15.56 | 0 | 0 | 0 | 2.18 | -96.1 | 5.13 | 2.11 | 56.3 | 72.95 | 1.97 | 39.72 | 87.62 | 0.66 | 0.0 | -15.38 | 0 | 0 | 0 | 66.54 | -13.91 | -3.36 |
| 20Q2 (6) | 1.6 | -12.09 | -34.43 | -11.24 | -172.15 | -764.62 | 8.21 | 145.81 | 2009.3 | -1.08 | -170.0 | -820.0 | -9.64 | -317.32 | -945.61 | 11.24 | 172.15 | 771.32 | 0 | 0 | 0 | 56.03 | 184.64 | 782.18 | 1.35 | 2.27 | 20.54 | 1.41 | 43.88 | 51.61 | 0.66 | -5.71 | -18.52 | 0 | 0 | -100.0 | 77.29 | -28.65 | -44.56 |
| 20Q1 (5) | 1.82 | 280.2 | 1057.89 | -4.13 | -369.32 | -535.38 | 3.34 | 315.48 | 267.03 | -0.4 | -2100.0 | -344.44 | -2.31 | -22.22 | -175.0 | 4.13 | 369.32 | 545.31 | 0 | 0 | 0 | 19.69 | 408.47 | 551.46 | 1.32 | -48.24 | 30.69 | 0.98 | -54.63 | -10.91 | 0.7 | -7.89 | -13.58 | 0 | 0 | 0 | 108.33 | 413.2 | 1189.04 |
| 19Q4 (4) | -1.01 | -180.16 | 0.0 | -0.88 | -95.56 | 0.0 | -1.55 | -80.23 | 0.0 | 0.02 | 122.22 | 0.0 | -1.89 | -333.33 | 0.0 | 0.88 | 95.56 | 0.0 | 0 | 0 | 0.0 | 3.87 | 86.44 | 0.0 | 2.55 | 109.02 | 0.0 | 2.16 | 105.71 | 0.0 | 0.76 | -2.56 | 0.0 | 0 | 0 | 0.0 | -34.59 | -150.24 | 0.0 |
| 19Q3 (3) | 1.26 | -48.36 | 0.0 | -0.45 | 65.38 | 0.0 | -0.86 | -100.0 | 0.0 | -0.09 | -160.0 | 0.0 | 0.81 | -28.95 | 0.0 | 0.45 | -65.12 | 0.0 | 0 | 0 | 0.0 | 2.08 | -67.31 | 0.0 | 1.22 | 8.93 | 0.0 | 1.05 | 12.9 | 0.0 | 0.78 | -3.7 | 0.0 | 0 | -100.0 | 0.0 | 68.85 | -50.62 | 0.0 |
| 19Q2 (2) | 2.44 | 1384.21 | 0.0 | -1.3 | -100.0 | 0.0 | -0.43 | -147.25 | 0.0 | 0.15 | 266.67 | 0.0 | 1.14 | 235.71 | 0.0 | 1.29 | 101.56 | 0.0 | 0 | 0 | 0.0 | 6.35 | 110.2 | 0.0 | 1.12 | 10.89 | 0.0 | 0.93 | -15.45 | 0.0 | 0.81 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 139.43 | 1501.62 | 0.0 |
| 19Q1 (1) | -0.19 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -9.95 | 0.0 | 0.0 |
