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) | 8.05 | 153.94 | -2.56 | 0 | -1.8 | 0 | 0.2 | 0 | 5.49 | 1860.71 | 1.22 | -63.47 | -0.4 | 0 | 2.63 | -67.66 | 5.66 | 2.35 | 4.2 | 4.22 | 2.54 | 18.14 | 0.06 | 0.0 | 118.38 | 133.03 |
| 2022 (9) | 3.17 | -52.9 | -2.89 | 0 | -5.32 | 0 | -0.23 | 0 | 0.28 | -93.43 | 3.34 | -17.73 | 0 | 0 | 8.14 | -8.09 | 5.53 | -44.2 | 4.03 | -43.16 | 2.15 | 16.85 | 0.06 | -14.29 | 50.80 | -32.06 |
| 2021 (8) | 6.73 | -22.11 | -2.47 | 0 | 6.64 | 0 | -0.01 | 0 | 4.26 | -35.36 | 4.06 | 56.15 | 0 | 0 | 8.86 | 18.6 | 9.91 | 0.1 | 7.09 | -8.87 | 1.84 | 22.67 | 0.07 | 75.0 | 74.78 | -19.34 |
| 2020 (7) | 8.64 | 19.83 | -2.05 | 0 | -4.15 | 0 | 0 | 0 | 6.59 | 1507.32 | 2.6 | -46.61 | 0 | 0 | 7.47 | -45.98 | 9.9 | 31.47 | 7.78 | 41.97 | 1.5 | 66.67 | 0.04 | 0.0 | 92.70 | -17.45 |
| 2019 (6) | 7.21 | 36.55 | -6.8 | 0 | -1.39 | 0 | 0 | 0 | 0.41 | 0 | 4.87 | -17.88 | 0 | 0 | 13.83 | -24.87 | 7.53 | 24.67 | 5.48 | 23.98 | 0.9 | 7.14 | 0.04 | 0.0 | 112.31 | 12.73 |
| 2018 (5) | 5.28 | 36.79 | -8.02 | 0 | -1.82 | 0 | 0.03 | 50.0 | -2.74 | 0 | 5.93 | 95.71 | 0.12 | 0 | 18.41 | 77.24 | 6.04 | 34.22 | 4.42 | 54.01 | 0.84 | -6.67 | 0.04 | 100.0 | 99.62 | -2.18 |
| 2017 (4) | 3.86 | 8.12 | -2.78 | 0 | 2.31 | 0 | 0.02 | -33.33 | 1.08 | -73.33 | 3.03 | 111.89 | 0 | 0 | 10.39 | 94.6 | 4.5 | 17.49 | 2.87 | 26.43 | 0.9 | -19.64 | 0.02 | 0.0 | 101.85 | -2.72 |
| 2016 (3) | 3.57 | 73.3 | 0.48 | 0 | -0.88 | 0 | 0.03 | 50.0 | 4.05 | 1457.69 | 1.43 | 12.6 | 0.06 | 0 | 5.34 | 1.08 | 3.83 | 15.71 | 2.27 | 7.58 | 1.12 | 47.37 | 0.02 | 0.0 | 104.69 | 46.87 |
| 2015 (2) | 2.06 | -23.42 | -1.8 | 0 | -0.1 | 0 | 0.02 | 100.0 | 0.26 | 333.33 | 1.27 | -7.3 | -0.76 | 0 | 5.28 | -20.83 | 3.31 | -12.89 | 2.11 | -13.17 | 0.76 | 72.73 | 0.02 | 0.0 | 71.28 | -23.42 |
| 2014 (1) | 2.69 | 5.08 | -2.63 | 0 | 0.29 | 0 | 0.01 | 0 | 0.06 | 0 | 1.37 | 18.1 | -0.08 | 0 | 6.67 | -0.53 | 3.8 | 24.59 | 2.43 | 12.5 | 0.44 | 51.72 | 0.02 | 100.0 | 93.08 | -10.56 |
| 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) | 1.81 | -37.59 | 187.3 | 3.17 | 233.68 | 277.09 | 0.01 | 100.45 | 0 | 0.36 | 1300.0 | 376.92 | 4.98 | 29.35 | 529.31 | 0.21 | -27.59 | 0.0 | 0 | 0 | 0 | 2.89 | 57.08 | -8.67 | -0.32 | -111.55 | -134.78 | -0.12 | -106.67 | -117.91 | 0.66 | 3.12 | 11.86 | 0.01 | -50.0 | -50.0 | 329.09 | 179.16 | 568.63 |
| 23Q3 (19) | 2.9 | -4.61 | -16.67 | 0.95 | 142.99 | -9.52 | -2.22 | 0 | 49.77 | -0.03 | -200.0 | 85.0 | 3.85 | 363.86 | -15.01 | 0.29 | 26.09 | -66.28 | 0 | 0 | 0 | 1.84 | 20.17 | -67.07 | 2.77 | 8.63 | 1.47 | 1.8 | -12.62 | -18.92 | 0.64 | 1.59 | 18.52 | 0.02 | 0.0 | 0.0 | 117.89 | 5.09 | -5.83 |
| 23Q2 (18) | 3.04 | 948.28 | 309.66 | -2.21 | 50.67 | -147.73 | 0 | -100.0 | 100.0 | -0.01 | 91.67 | -109.09 | 0.83 | 119.81 | -73.9 | 0.23 | -53.06 | -76.77 | 0 | 100.0 | 0 | 1.53 | -74.24 | -84.42 | 2.55 | 280.6 | 125.66 | 2.06 | 357.78 | 198.55 | 0.63 | 5.0 | 23.53 | 0.02 | 0.0 | 0.0 | 112.18 | 313.89 | 194.38 |
| 23Q1 (17) | 0.29 | -53.97 | -43.14 | -4.48 | -150.28 | 33.92 | 0.41 | 0 | 0 | -0.12 | 7.69 | 0 | -4.19 | -261.21 | 33.17 | 0.49 | 133.33 | -61.72 | -0.4 | 0 | 0 | 5.94 | 87.8 | -58.75 | 0.67 | -27.17 | -11.84 | 0.45 | -32.84 | 2.27 | 0.6 | 1.69 | 20.0 | 0.02 | 0.0 | 0.0 | 27.10 | -44.93 | -48.98 |
| 22Q4 (16) | 0.63 | -81.9 | 887.5 | -1.79 | -270.48 | -51.69 | 0 | 100.0 | -100.0 | -0.13 | 35.0 | 0 | -1.16 | -125.61 | 7.94 | 0.21 | -75.58 | -83.97 | 0 | 0 | 0 | 3.16 | -43.37 | -83.15 | 0.92 | -66.3 | 1633.33 | 0.67 | -69.82 | 570.0 | 0.59 | 9.26 | 9.26 | 0.02 | 0.0 | -33.33 | 49.22 | -60.68 | 512.21 |
| 22Q3 (15) | 3.48 | 340.0 | 42.62 | 1.05 | -77.32 | -53.54 | -4.42 | -396.63 | -36.84 | -0.2 | -281.82 | -81.82 | 4.53 | 42.45 | -3.62 | 0.86 | -13.13 | -15.69 | 0 | 0 | 0 | 5.58 | -43.14 | -13.88 | 2.73 | 141.59 | -27.01 | 2.22 | 221.74 | -15.59 | 0.54 | 5.88 | 20.0 | 0.02 | 0.0 | 0.0 | 125.18 | 205.32 | 59.04 |
| 22Q2 (14) | -1.45 | -384.31 | -168.72 | 4.63 | 168.29 | 338.66 | -0.89 | 0 | -2.3 | 0.11 | 0 | 10.0 | 3.18 | 150.72 | 1770.59 | 0.99 | -22.66 | 11.24 | 0 | 0 | 0 | 9.82 | -31.79 | 45.34 | 1.13 | 48.68 | -68.96 | 0.69 | 56.82 | -70.76 | 0.51 | 2.0 | 18.6 | 0.02 | 0.0 | 100.0 | -118.85 | -323.72 | -257.72 |
| 22Q1 (13) | 0.51 | 737.5 | -77.53 | -6.78 | -474.58 | -318.52 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -6.27 | -397.62 | -1064.62 | 1.28 | -2.29 | 52.38 | 0 | 0 | 0 | 14.40 | -23.28 | 70.38 | 0.76 | 1366.67 | -70.77 | 0.44 | 340.0 | -77.89 | 0.5 | -7.41 | 19.05 | 0.02 | -33.33 | 100.0 | 53.12 | 544.92 | -43.36 |
| 21Q4 (12) | -0.08 | -103.28 | -103.96 | -1.18 | -152.21 | -413.04 | 10.76 | 433.13 | 4085.19 | 0 | 100.0 | -100.0 | -1.26 | -126.81 | -170.39 | 1.31 | 28.43 | 118.33 | 0 | 0 | 0 | 18.77 | 189.43 | 141.17 | -0.06 | -101.6 | -103.05 | 0.1 | -96.2 | -93.79 | 0.54 | 20.0 | 25.58 | 0.03 | 50.0 | 200.0 | -11.94 | -115.17 | -112.12 |
| 21Q3 (11) | 2.44 | 15.64 | -31.07 | 2.26 | 216.49 | 483.05 | -3.23 | -271.26 | -46.15 | -0.11 | -210.0 | 0 | 4.7 | 2664.71 | 59.32 | 1.02 | 14.61 | 78.95 | 0 | 0 | 0 | 6.48 | -4.05 | 63.02 | 3.74 | 2.75 | -25.94 | 2.63 | 11.44 | -33.08 | 0.45 | 4.65 | 12.5 | 0.02 | 100.0 | 100.0 | 78.71 | 4.45 | -3.5 |
| 21Q2 (10) | 2.11 | -7.05 | -26.99 | -1.94 | -19.75 | 22.09 | -0.87 | -4250.0 | 16.35 | 0.1 | 0 | 900.0 | 0.17 | -73.85 | -57.5 | 0.89 | 5.95 | 58.93 | 0 | 0 | 0 | 6.76 | -20.03 | 9.69 | 3.64 | 40.0 | 37.36 | 2.36 | 18.59 | 11.32 | 0.43 | 2.38 | 22.86 | 0.01 | 0.0 | 0.0 | 75.36 | -19.66 | -35.33 |
| 21Q1 (9) | 2.27 | 12.38 | 1094.74 | -1.62 | -604.35 | -229.6 | -0.02 | 92.59 | 96.83 | 0 | -100.0 | 100.0 | 0.65 | -63.69 | -54.86 | 0.84 | 40.0 | -2.33 | 0 | 0 | 0 | 8.45 | 8.59 | -64.04 | 2.6 | 31.98 | 983.33 | 1.99 | 23.6 | 1558.33 | 0.42 | -2.33 | 31.25 | 0.01 | 0.0 | 0.0 | 93.80 | -4.81 | 122.16 |
| 20Q4 (8) | 2.02 | -42.94 | 62.9 | -0.23 | 61.02 | -147.92 | -0.27 | 87.78 | 80.15 | 0.01 | 0 | 0 | 1.79 | -39.32 | 4.07 | 0.6 | 5.26 | -41.18 | 0 | 0 | 0 | 7.78 | 95.64 | -47.89 | 1.97 | -60.99 | 64.17 | 1.61 | -59.03 | 87.21 | 0.43 | 7.5 | 104.76 | 0.01 | 0.0 | 0.0 | 98.54 | 20.8 | -14.18 |
| 20Q3 (7) | 3.54 | 22.49 | 51.28 | -0.59 | 76.31 | 78.15 | -2.21 | -112.5 | -2862.5 | 0 | -100.0 | 0 | 2.95 | 637.5 | 919.44 | 0.57 | 1.79 | -44.12 | 0 | 0 | 0 | 3.98 | -35.43 | -56.79 | 5.05 | 90.57 | 88.43 | 3.93 | 85.38 | 111.29 | 0.4 | 14.29 | 81.82 | 0.01 | 0.0 | 0.0 | 81.57 | -30.0 | -27.15 |
| 20Q2 (6) | 2.89 | 1421.05 | 8.65 | -2.49 | -299.2 | 22.91 | -1.04 | -65.08 | -2700.0 | 0.01 | 200.0 | 0 | 0.4 | -72.22 | 170.18 | 0.56 | -34.88 | -55.2 | 0 | 0 | 0 | 6.16 | -73.78 | -48.6 | 2.65 | 1004.17 | 5.58 | 2.12 | 1666.67 | 14.59 | 0.35 | 9.38 | 52.17 | 0.01 | 0.0 | 0.0 | 116.53 | 176.0 | -8.44 |
| 20Q1 (5) | 0.19 | -84.68 | -80.61 | 1.25 | 160.42 | 192.59 | -0.63 | 53.68 | -350.0 | -0.01 | 0 | 0 | 1.44 | -16.28 | 489.19 | 0.86 | -15.69 | -45.57 | 0 | 0 | 0 | 23.50 | 57.34 | 2.17 | 0.24 | -80.0 | -78.95 | 0.12 | -86.05 | -86.81 | 0.32 | 52.38 | 39.13 | 0.01 | 0.0 | 0.0 | 42.22 | -63.23 | -50.45 |
| 19Q4 (4) | 1.24 | -47.01 | 0.0 | 0.48 | 117.78 | 0.0 | -1.36 | -1800.0 | 0.0 | 0 | 0 | 0.0 | 1.72 | 577.78 | 0.0 | 1.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 14.93 | 62.23 | 0.0 | 1.2 | -55.22 | 0.0 | 0.86 | -53.76 | 0.0 | 0.21 | -4.55 | 0.0 | 0.01 | 0.0 | 0.0 | 114.81 | 2.55 | 0.0 |
| 19Q3 (3) | 2.34 | -12.03 | 0.0 | -2.7 | 16.41 | 0.0 | 0.08 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.36 | 36.84 | 0.0 | 1.02 | -18.4 | 0.0 | 0 | 0 | 0.0 | 9.21 | -23.19 | 0.0 | 2.68 | 6.77 | 0.0 | 1.86 | 0.54 | 0.0 | 0.22 | -4.35 | 0.0 | 0.01 | 0.0 | 0.0 | 111.96 | -12.03 | 0.0 |
| 19Q2 (2) | 2.66 | 171.43 | 0.0 | -3.23 | -139.26 | 0.0 | 0.04 | 128.57 | 0.0 | 0 | 0 | 0.0 | -0.57 | -54.05 | 0.0 | 1.25 | -20.89 | 0.0 | 0 | 0 | 0.0 | 11.98 | -47.89 | 0.0 | 2.51 | 120.18 | 0.0 | 1.85 | 103.3 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 127.27 | 49.35 | 0.0 |
| 19Q1 (1) | 0.98 | 0.0 | 0.0 | -1.35 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 23.00 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 85.22 | 0.0 | 0.0 |
