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) | 9.5 | -5.75 | -5.29 | 0 | 4.31 | 0 | 0.14 | -72.55 | 4.21 | -3.0 | 5.17 | -8.17 | 0 | 0 | 8.97 | 17.08 | 0.44 | -79.05 | -1.64 | 0 | 6.01 | -3.69 | 0.09 | -35.71 | 213.00 | 63.56 |
| 2022 (9) | 10.08 | 148.28 | -5.74 | 0 | -5.83 | 0 | 0.51 | 0 | 4.34 | 0 | 5.63 | -41.29 | 0.04 | -80.0 | 7.67 | -41.53 | 2.1 | -17.32 | 1.36 | -59.88 | 6.24 | 6.3 | 0.14 | 27.27 | 130.23 | 200.56 |
| 2021 (8) | 4.06 | -14.16 | -9.53 | 0 | 6.91 | 0 | -0.29 | 0 | -5.47 | 0 | 9.59 | 68.54 | 0.2 | 0 | 13.11 | 42.07 | 2.54 | -0.78 | 3.39 | 14.92 | 5.87 | 9.11 | 0.11 | -8.33 | 43.33 | -22.59 |
| 2020 (7) | 4.73 | -58.33 | -9.49 | 0 | -1.77 | 0 | -0.02 | 0 | -4.76 | 0 | 5.69 | 3.64 | -3.7 | 0 | 9.23 | 24.86 | 2.56 | -56.24 | 2.95 | -26.43 | 5.38 | -5.11 | 0.12 | 9.09 | 55.98 | -51.72 |
| 2019 (6) | 11.35 | 0.35 | -5.89 | 0 | -4.21 | 0 | 0.56 | 194.74 | 5.46 | 0.0 | 5.49 | -2.14 | -1.58 | 0 | 7.39 | 6.21 | 5.85 | -16.19 | 4.01 | -26.56 | 5.67 | 32.48 | 0.11 | 22.22 | 115.93 | 0.76 |
| 2018 (5) | 11.31 | 10.77 | -5.85 | 0 | -2.1 | 0 | 0.19 | 0 | 5.46 | 78.43 | 5.61 | -29.7 | -1.01 | 0 | 6.96 | -30.53 | 6.98 | -24.21 | 5.46 | -29.64 | 4.28 | 0.71 | 0.09 | 28.57 | 115.06 | 36.13 |
| 2017 (4) | 10.21 | -9.08 | -7.15 | 0 | -0.99 | 0 | -0.04 | 0 | 3.06 | 33.04 | 7.98 | 51.71 | 0.27 | 0 | 10.02 | 44.87 | 9.21 | 1.77 | 7.76 | 13.28 | 4.25 | -5.56 | 0.07 | 16.67 | 84.52 | -14.13 |
| 2016 (3) | 11.23 | -0.97 | -8.93 | 0 | -0.18 | 0 | -0.58 | 0 | 2.3 | -35.75 | 5.26 | 17.41 | -3.51 | 0 | 6.91 | 27.61 | 9.05 | -1.95 | 6.85 | -9.63 | 4.5 | 4.65 | 0.06 | -14.29 | 98.42 | 3.72 |
| 2015 (2) | 11.34 | 27.27 | -7.76 | 0 | 3.77 | 0 | 0.14 | 0.0 | 3.58 | -14.35 | 4.48 | 18.21 | -3.14 | 0 | 5.42 | 20.14 | 9.23 | 1.76 | 7.58 | 19.75 | 4.3 | 14.06 | 0.07 | -12.5 | 94.90 | 8.42 |
| 2014 (1) | 8.91 | 139.52 | -4.73 | 0 | -2.66 | 0 | 0.14 | -88.43 | 4.18 | 0 | 3.79 | -38.07 | -0.46 | 0 | 4.51 | -46.11 | 9.07 | 76.8 | 6.33 | 38.21 | 3.77 | 7.71 | 0.08 | 14.29 | 87.52 | 91.75 |
| 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) | 2.8 | -2.1 | -5.41 | -0.13 | 93.66 | 94.82 | 4.01 | 326.55 | 275.88 | 0.29 | 220.83 | 625.0 | 2.67 | 229.63 | 493.33 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 0.12 | -74.47 | 0 | -0.39 | -316.67 | -44.44 | 1.48 | -1.99 | -6.33 | -0.03 | -175.0 | -160.0 | 264.15 | 59.78 | 21.37 |
| 23Q3 (19) | 2.86 | 29.41 | 14.4 | -2.05 | -453.45 | -454.05 | -1.77 | -637.5 | -1.14 | -0.24 | -2500.0 | -318.18 | 0.81 | -70.97 | -61.97 | 2.11 | 104.85 | 72.95 | 0 | -100.0 | 100.0 | 14.64 | 87.51 | 135.48 | 0.47 | 288.0 | -27.69 | 0.18 | 118.95 | -65.38 | 1.51 | 6.34 | -6.21 | 0.04 | 0.0 | 0.0 | 165.32 | -61.85 | 43.5 |
| 23Q2 (18) | 2.21 | 35.58 | 87.29 | 0.58 | 115.72 | 130.37 | -0.24 | -110.39 | -139.34 | 0.01 | -87.5 | -93.33 | 2.79 | 235.44 | 482.19 | 1.03 | -49.51 | -20.77 | 0.02 | 200.0 | 113.33 | 7.81 | -45.22 | -2.33 | -0.25 | -327.27 | -1150.0 | -0.95 | -97.92 | -280.0 | 1.42 | -11.25 | -6.58 | 0.04 | 0.0 | 0.0 | 433.33 | 208.38 | 381.07 |
| 23Q1 (17) | 1.63 | -44.93 | -52.75 | -3.69 | -47.01 | -288.42 | 2.31 | 201.32 | 196.25 | 0.08 | 100.0 | -60.0 | -2.06 | -557.78 | -182.4 | 2.04 | 15.91 | 51.11 | -0.02 | -104.76 | -113.33 | 14.26 | 34.7 | 121.12 | 0.11 | 0 | -92.52 | -0.48 | -77.78 | -135.29 | 1.6 | 1.27 | 4.58 | 0.04 | -20.0 | 100.0 | 140.52 | -35.44 | 18.52 |
| 22Q4 (16) | 2.96 | 18.4 | 63.54 | -2.51 | -578.38 | 43.21 | -2.28 | -30.29 | -138.78 | 0.04 | -63.64 | 233.33 | 0.45 | -78.87 | 117.24 | 1.76 | 44.26 | -66.15 | 0.42 | 210.53 | -50.0 | 10.58 | 70.2 | -54.47 | 0 | -100.0 | -100.0 | -0.27 | -151.92 | -123.48 | 1.58 | -1.86 | 3.27 | 0.05 | 25.0 | 66.67 | 217.65 | 88.92 | 225.87 |
| 22Q3 (15) | 2.5 | 111.86 | 39.66 | -0.37 | 80.63 | 85.93 | -1.75 | -386.89 | -19.05 | 0.11 | -26.67 | -31.25 | 2.13 | 391.78 | 353.57 | 1.22 | -6.15 | 4.27 | -0.38 | -153.33 | -153.33 | 6.22 | -22.23 | -8.06 | 0.65 | 3350.0 | 35.42 | 0.52 | 308.0 | -38.1 | 1.61 | 5.92 | 5.92 | 0.04 | 0.0 | 100.0 | 115.21 | 27.9 | 53.18 |
| 22Q2 (14) | 1.18 | -65.8 | 493.33 | -1.91 | -101.05 | 3.05 | 0.61 | 125.42 | -64.53 | 0.15 | -25.0 | 215.38 | -0.73 | -129.2 | 67.84 | 1.3 | -3.7 | -41.96 | -0.15 | -200.0 | 69.39 | 8.00 | 24.01 | -43.86 | -0.02 | -101.36 | 0 | -0.25 | -118.38 | -204.17 | 1.52 | -0.65 | 3.4 | 0.04 | 100.0 | 33.33 | 90.08 | -24.02 | 622.44 |
| 22Q1 (13) | 3.45 | 90.61 | 353.95 | -0.95 | 78.51 | -86.27 | -2.4 | -140.82 | -407.69 | 0.2 | 766.67 | 168.97 | 2.5 | 195.79 | 900.0 | 1.35 | -74.04 | 39.18 | 0.15 | -82.14 | 1600.0 | 6.45 | -72.27 | 17.91 | 1.47 | 41.35 | 44.12 | 1.36 | 18.26 | 18.26 | 1.53 | 0.0 | 14.18 | 0.02 | -33.33 | -50.0 | 118.56 | 77.51 | 294.67 |
| 21Q4 (12) | 1.81 | 1.12 | 50.83 | -4.42 | -68.06 | -34.35 | 5.88 | 500.0 | 161.33 | -0.03 | -118.75 | -250.0 | -2.61 | -210.71 | -24.88 | 5.2 | 344.44 | 141.86 | 0.84 | 660.0 | 244.83 | 23.25 | 243.71 | 122.4 | 1.04 | 116.67 | -51.4 | 1.15 | 36.9 | -38.83 | 1.53 | 0.66 | 10.87 | 0.03 | 50.0 | 50.0 | 66.79 | -11.2 | 82.56 |
| 21Q3 (11) | 1.79 | 696.67 | 31.62 | -2.63 | -33.5 | 23.1 | -1.47 | -185.47 | 63.07 | 0.16 | 223.08 | 633.33 | -0.84 | 63.0 | 59.22 | 1.17 | -47.77 | -60.07 | -0.15 | 69.39 | 88.37 | 6.76 | -52.51 | -59.72 | 0.48 | 0 | -48.39 | 0.84 | 250.0 | -10.64 | 1.52 | 3.4 | 16.03 | 0.02 | -33.33 | -66.67 | 75.21 | 536.22 | 27.75 |
| 21Q2 (10) | -0.3 | -139.47 | -156.6 | -1.97 | -286.27 | 34.11 | 1.72 | 120.51 | 253.57 | -0.13 | 55.17 | 27.78 | -2.27 | -1008.0 | 7.72 | 2.24 | 130.93 | 3300.0 | -0.49 | -4800.0 | 74.21 | 14.24 | 160.44 | 2748.7 | 0 | -100.0 | 100.0 | 0.24 | -79.13 | -7.69 | 1.47 | 9.7 | 12.21 | 0.03 | -25.0 | 0.0 | -17.24 | -157.4 | -152.05 |
| 21Q1 (9) | 0.76 | -36.67 | -53.66 | -0.51 | 84.5 | -342.86 | 0.78 | -65.33 | -27.1 | -0.29 | -1550.0 | -293.33 | 0.25 | 111.96 | -86.49 | 0.97 | -54.88 | 44.78 | -0.01 | 98.28 | -114.29 | 5.47 | -47.69 | -13.25 | 1.02 | -52.34 | 312.5 | 1.15 | -38.83 | 984.62 | 1.34 | -2.9 | -2.9 | 0.04 | 100.0 | 300.0 | 30.04 | -17.89 | -76.92 |
| 20Q4 (8) | 1.2 | -11.76 | -43.93 | -3.29 | 3.8 | -232.32 | 2.25 | 156.53 | 392.21 | 0.02 | 166.67 | 109.52 | -2.09 | -1.46 | -281.74 | 2.15 | -26.62 | 53.57 | -0.58 | 55.04 | -744.44 | 10.45 | -37.75 | 52.08 | 2.14 | 130.11 | 8.08 | 1.88 | 100.0 | 43.51 | 1.38 | 5.34 | 0.73 | 0.02 | -66.67 | -50.0 | 36.59 | -37.86 | -53.5 |
| 20Q3 (7) | 1.36 | 156.6 | -66.5 | -3.42 | -14.38 | -50.66 | -3.98 | -255.36 | -240.17 | -0.03 | 83.33 | -104.84 | -2.06 | 16.26 | -215.08 | 2.93 | 4285.71 | 106.34 | -1.29 | 32.11 | -72.0 | 16.79 | 3223.09 | 120.17 | 0.93 | 2425.0 | -27.34 | 0.94 | 261.54 | 14.63 | 1.31 | 0.0 | -8.39 | 0.06 | 100.0 | 200.0 | 58.87 | 77.73 | -67.08 |
| 20Q2 (6) | 0.53 | -67.68 | -70.88 | -2.99 | -1523.81 | -298.67 | -1.12 | -204.67 | -60.0 | -0.18 | -220.0 | -100.0 | -2.46 | -232.97 | -329.91 | -0.07 | -110.45 | -111.29 | -1.9 | -2814.29 | -206.45 | -0.54 | -108.53 | -115.83 | -0.04 | 91.67 | -102.63 | 0.26 | 300.0 | -70.45 | 1.31 | -5.07 | -9.66 | 0.03 | 200.0 | 50.0 | 33.12 | -74.55 | -57.23 |
| 20Q1 (5) | 1.64 | -23.36 | -50.75 | 0.21 | 121.21 | 111.23 | 1.07 | 238.96 | 167.72 | 0.15 | 171.43 | -34.78 | 1.85 | 60.87 | 26.71 | 0.67 | -52.14 | -67.32 | 0.07 | -22.22 | 123.33 | 6.30 | -8.29 | -47.64 | -0.48 | -124.24 | -144.86 | -0.13 | -109.92 | -113.0 | 1.38 | 0.73 | -2.82 | 0.01 | -75.0 | -50.0 | 130.16 | 65.44 | -4.63 |
| 19Q4 (4) | 2.14 | -47.29 | 0.0 | -0.99 | 56.39 | 0.0 | -0.77 | 34.19 | 0.0 | -0.21 | -133.87 | 0.0 | 1.15 | -35.75 | 0.0 | 1.4 | -1.41 | 0.0 | 0.09 | 112.0 | 0.0 | 6.87 | -9.88 | 0.0 | 1.98 | 54.69 | 0.0 | 1.31 | 59.76 | 0.0 | 1.37 | -4.2 | 0.0 | 0.04 | 100.0 | 0.0 | 78.68 | -56.01 | 0.0 |
| 19Q3 (3) | 4.06 | 123.08 | 0.0 | -2.27 | -202.67 | 0.0 | -1.17 | -67.14 | 0.0 | 0.62 | 788.89 | 0.0 | 1.79 | 67.29 | 0.0 | 1.42 | 129.03 | 0.0 | -0.75 | -20.97 | 0.0 | 7.63 | 124.48 | 0.0 | 1.28 | -15.79 | 0.0 | 0.82 | -6.82 | 0.0 | 1.43 | -1.38 | 0.0 | 0.02 | 0.0 | 0.0 | 178.85 | 130.94 | 0.0 |
| 19Q2 (2) | 1.82 | -45.35 | 0.0 | -0.75 | 59.89 | 0.0 | -0.7 | 55.7 | 0.0 | -0.09 | -139.13 | 0.0 | 1.07 | -26.71 | 0.0 | 0.62 | -69.76 | 0.0 | -0.62 | -106.67 | 0.0 | 3.40 | -71.78 | 0.0 | 1.52 | 42.06 | 0.0 | 0.88 | -12.0 | 0.0 | 1.45 | 2.11 | 0.0 | 0.02 | 0.0 | 0.0 | 77.45 | -43.25 | 0.0 |
| 19Q1 (1) | 3.33 | 0.0 | 0.0 | -1.87 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 12.04 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 136.48 | 0.0 | 0.0 |
