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) | 8.06 | 7.75 | -6.81 | 0 | -6.0 | 0 | 0.14 | 180.0 | 1.25 | -76.98 | 4.78 | 30.25 | 0.01 | 0 | 23.31 | 28.34 | 4.02 | 123.33 | 4.36 | 6.6 | 3.7 | 0.27 | 0.06 | -14.29 | 99.26 | 4.17 |
| 2022 (9) | 7.48 | 74.36 | -2.05 | 0 | -1.24 | 0 | 0.05 | -44.44 | 5.43 | 264.43 | 3.67 | 18.77 | -0.35 | 0 | 18.16 | 12.72 | 1.8 | 3.45 | 4.09 | 200.74 | 3.69 | 8.53 | 0.07 | 0.0 | 95.29 | 7.28 |
| 2021 (8) | 4.29 | -34.8 | -2.8 | 0 | -2.33 | 0 | 0.09 | 0 | 1.49 | -46.98 | 3.09 | 117.61 | 0.01 | 0 | 16.11 | 140.64 | 1.74 | -50.29 | 1.36 | 15.25 | 3.4 | 12.21 | 0.07 | -30.0 | 88.82 | -41.82 |
| 2020 (7) | 6.58 | 2.17 | -3.77 | 0 | -2.34 | 0 | -0.15 | 0 | 2.81 | -67.74 | 1.42 | -14.46 | -1.69 | 0 | 6.69 | 7.08 | 3.5 | -26.62 | 1.18 | -68.62 | 3.03 | -3.19 | 0.1 | -16.67 | 152.67 | 66.18 |
| 2019 (6) | 6.44 | -16.25 | 2.27 | 0 | -11.36 | 0 | -0.07 | 0 | 8.71 | 15.82 | 1.66 | -21.33 | 0.74 | 0 | 6.25 | -15.4 | 4.77 | 23.26 | 3.76 | 22.08 | 3.13 | -6.01 | 0.12 | -40.0 | 91.87 | -21.03 |
| 2018 (5) | 7.69 | 79.67 | -0.17 | 0 | -4.69 | 0 | 0.33 | 0 | 7.52 | 0 | 2.11 | -7.86 | 0 | 0 | 7.39 | -8.44 | 3.87 | -23.82 | 3.08 | 11.59 | 3.33 | -0.6 | 0.2 | 11.11 | 116.34 | 70.97 |
| 2017 (4) | 4.28 | -22.18 | -6.15 | 0 | 0.02 | -99.66 | -0.14 | 0 | -1.87 | 0 | 2.29 | -70.9 | 0 | 0 | 8.07 | -74.62 | 5.08 | 25.12 | 2.76 | -9.8 | 3.35 | 4.36 | 0.18 | 5.88 | 68.04 | -20.33 |
| 2016 (3) | 5.5 | 40.31 | -9.08 | 0 | 5.82 | -63.33 | 0.04 | 0 | -3.58 | 0 | 7.87 | -5.41 | -1.14 | 0 | 31.80 | -17.68 | 4.06 | 5.73 | 3.06 | -11.05 | 3.21 | 12.63 | 0.17 | 183.33 | 85.40 | 38.35 |
| 2015 (2) | 3.92 | -23.74 | -15.17 | 0 | 15.87 | 0 | -0.14 | 0 | -11.25 | 0 | 8.32 | 139.08 | -0.3 | 0 | 38.63 | 59.83 | 3.84 | 11.3 | 3.44 | 14.29 | 2.85 | 20.76 | 0.06 | 50.0 | 61.73 | -35.02 |
| 2014 (1) | 5.14 | 16.29 | -3.82 | 0 | -1.63 | 0 | 0.34 | 0 | 1.32 | 0.0 | 3.48 | 14.47 | -0.07 | 0 | 24.17 | -2.78 | 3.45 | 46.81 | 3.01 | 37.44 | 2.36 | 9.26 | 0.04 | 300.0 | 95.01 | -6.28 |
| 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) | 2.93 | 90.26 | 266.25 | -1.26 | -238.46 | -179.25 | -0.93 | 69.41 | -210.0 | 0.28 | 411.11 | 180.0 | 1.67 | -31.84 | -30.13 | 1.82 | 18.95 | 149.32 | 0 | 0 | -100.0 | 33.33 | 19.17 | 129.22 | 1.46 | 47.47 | 92.11 | 0.99 | -34.44 | 760.0 | 0.93 | 1.09 | -1.06 | 0.01 | -50.0 | 200.0 | 151.81 | 141.52 | 48.02 |
| 23Q3 (19) | 1.54 | -12.99 | -41.0 | 0.91 | 177.78 | 102.22 | -3.04 | -794.12 | -921.62 | -0.09 | -350.0 | -131.03 | 2.45 | 308.33 | -19.93 | 1.53 | 173.21 | 41.67 | 0 | -100.0 | 100.0 | 27.97 | 142.75 | 32.86 | 0.99 | 32.0 | 153.85 | 1.51 | 23.77 | -10.65 | 0.92 | -1.08 | -1.08 | 0.02 | 0.0 | -33.33 | 62.86 | -22.94 | -36.18 |
| 23Q2 (18) | 1.77 | -2.75 | -45.54 | -1.17 | 77.88 | -7.34 | -0.34 | 79.76 | 70.43 | -0.02 | 0.0 | 33.33 | 0.6 | 117.29 | -72.22 | 0.56 | -35.63 | -1.75 | 0.02 | 300.0 | 150.0 | 11.52 | -37.35 | -0.14 | 0.75 | -7.41 | 97.37 | 1.22 | 90.62 | -13.48 | 0.93 | 1.09 | 2.2 | 0.02 | 0.0 | -33.33 | 81.57 | -29.19 | -41.02 |
| 23Q1 (17) | 1.82 | 127.5 | 121.95 | -5.29 | -432.7 | -76.92 | -1.68 | -460.0 | -950.0 | -0.02 | -120.0 | 93.55 | -3.47 | -245.19 | -59.91 | 0.87 | 19.18 | -32.56 | -0.01 | -150.0 | 50.0 | 18.39 | 26.48 | -27.0 | 0.81 | 6.58 | 189.29 | 0.64 | 526.67 | -43.86 | 0.92 | -2.13 | 1.1 | 0.02 | 300.0 | -33.33 | 115.19 | 12.31 | 192.19 |
| 22Q4 (16) | 0.8 | -69.35 | -65.37 | 1.59 | 253.33 | 374.14 | -0.3 | -181.08 | 75.81 | 0.1 | -65.52 | -44.44 | 2.39 | -21.9 | 38.15 | 0.73 | -32.41 | -58.99 | 0.02 | 106.67 | -95.56 | 14.54 | -30.93 | -61.28 | 0.76 | 94.87 | 85.37 | -0.15 | -108.88 | -125.86 | 0.94 | 1.08 | 5.62 | -0.01 | -133.33 | -150.0 | 102.56 | 4.14 | -33.84 |
| 22Q3 (15) | 2.61 | -19.69 | 374.55 | 0.45 | 141.28 | -32.84 | 0.37 | 132.17 | 408.33 | 0.29 | 1066.67 | 825.0 | 3.06 | 41.67 | 150.82 | 1.08 | 89.47 | 100.0 | -0.3 | -650.0 | 0.0 | 21.05 | 82.46 | 80.12 | 0.39 | 2.63 | 8.33 | 1.69 | 19.86 | 604.17 | 0.93 | 2.2 | 6.9 | 0.03 | 0.0 | 50.0 | 98.49 | -28.78 | 102.35 |
| 22Q2 (14) | 3.25 | 296.34 | 282.35 | -1.09 | 63.55 | 51.12 | -1.15 | -618.75 | 21.77 | -0.03 | 90.32 | 66.67 | 2.16 | 199.54 | 256.52 | 0.57 | -55.81 | 42.5 | -0.04 | -100.0 | -119.05 | 11.54 | -54.2 | 34.13 | 0.38 | 35.71 | -24.0 | 1.41 | 23.68 | 3625.0 | 0.91 | 0.0 | 9.64 | 0.03 | 0.0 | 50.0 | 138.30 | 250.8 | 31.79 |
| 22Q1 (13) | 0.82 | -64.5 | 41.38 | -2.99 | -415.52 | -346.27 | -0.16 | 87.1 | -132.0 | -0.31 | -272.22 | -1133.33 | -2.17 | -225.43 | -2311.11 | 1.29 | -27.53 | 248.65 | -0.02 | -104.44 | 94.29 | 25.20 | -32.91 | 252.05 | 0.28 | -31.71 | -39.13 | 1.14 | 96.55 | 96.55 | 0.91 | 2.25 | 13.75 | 0.03 | 50.0 | 50.0 | 39.42 | -74.57 | -4.84 |
| 21Q4 (12) | 2.31 | 320.0 | 72.39 | -0.58 | -186.57 | -162.37 | -1.24 | -933.33 | 18.95 | 0.18 | 550.0 | 181.82 | 1.73 | 41.8 | -23.79 | 1.78 | 229.63 | 206.9 | 0.45 | 250.0 | 381.25 | 37.55 | 221.28 | 282.65 | 0.41 | 13.89 | -63.72 | 0.58 | 141.67 | 100.0 | 0.89 | 2.3 | 17.11 | 0.02 | 0.0 | -60.0 | 155.03 | 218.52 | 27.27 |
| 21Q3 (11) | 0.55 | -35.29 | -62.59 | 0.67 | 130.04 | 122.95 | -0.12 | 91.84 | -110.62 | -0.04 | 55.56 | -120.0 | 1.22 | 188.41 | 184.14 | 0.54 | 35.0 | 260.0 | -0.3 | -242.86 | 68.09 | 11.69 | 35.88 | 373.77 | 0.36 | -28.0 | -65.71 | 0.24 | 700.0 | -38.46 | 0.87 | 4.82 | 12.99 | 0.02 | 0.0 | 0.0 | 48.67 | -53.62 | -60.93 |
| 21Q2 (10) | 0.85 | 46.55 | -29.75 | -2.23 | -232.84 | -84.3 | -1.47 | -394.0 | -126.15 | -0.09 | -400.0 | 55.0 | -1.38 | -1433.33 | 0 | 0.4 | 8.11 | -13.04 | 0.21 | 160.0 | 205.0 | 8.60 | 20.2 | -21.08 | 0.5 | 8.7 | 11.11 | -0.04 | -106.9 | 80.0 | 0.83 | 3.75 | 10.67 | 0.02 | 0.0 | 0.0 | 104.94 | 153.3 | -50.57 |
| 21Q1 (9) | 0.58 | -56.72 | -77.17 | -0.67 | -172.04 | -19.64 | 0.5 | 132.68 | 139.37 | 0.03 | 113.64 | -57.14 | -0.09 | -103.96 | -104.55 | 0.37 | -36.21 | 60.87 | -0.35 | -118.75 | 14.63 | 7.16 | -27.08 | 55.58 | 0.46 | -59.29 | -47.13 | 0.58 | 100.0 | -17.14 | 0.8 | 5.26 | 5.26 | 0.02 | -60.0 | 0.0 | 41.43 | -65.99 | -75.86 |
| 20Q4 (8) | 1.34 | -8.84 | 737.5 | 0.93 | 131.85 | 9.41 | -1.53 | -235.4 | 4.97 | -0.22 | -210.0 | -1200.0 | 2.27 | 256.55 | 124.75 | 0.58 | 286.67 | -58.87 | -0.16 | 82.98 | 0 | 9.81 | 297.79 | -49.61 | 1.13 | 7.62 | -27.1 | 0.29 | -25.64 | 20.83 | 0.76 | -1.3 | 1.33 | 0.05 | 150.0 | 66.67 | 121.82 | -2.21 | 676.59 |
| 20Q3 (7) | 1.47 | 21.49 | -39.0 | -2.92 | -141.32 | 27.54 | 1.13 | 273.85 | 180.71 | 0.2 | 200.0 | 400.0 | -1.45 | 0 | 10.49 | 0.15 | -67.39 | -76.19 | -0.94 | -370.0 | 0 | 2.47 | -77.37 | -75.17 | 1.05 | 133.33 | -2.78 | 0.39 | 295.0 | -50.63 | 0.77 | 2.67 | 0.0 | 0.02 | 0.0 | -33.33 | 124.58 | -41.32 | -17.81 |
| 20Q2 (6) | 1.21 | -52.36 | 47.56 | -1.21 | -116.07 | -110.79 | -0.65 | 48.82 | 92.61 | -0.2 | -385.71 | 76.19 | 0 | -100.0 | -100.0 | 0.46 | 100.0 | -9.8 | -0.2 | 51.22 | 0 | 10.90 | 136.97 | 40.0 | 0.45 | -48.28 | -64.84 | -0.2 | -128.57 | -112.12 | 0.75 | -1.32 | -6.25 | 0.02 | 0.0 | -33.33 | 212.28 | 23.69 | 542.02 |
| 20Q1 (5) | 2.54 | 1487.5 | -16.72 | -0.56 | -165.88 | 90.29 | -1.27 | 21.12 | -382.22 | 0.07 | 250.0 | -90.0 | 1.98 | 96.04 | 172.79 | 0.23 | -83.69 | -67.61 | -0.41 | 0 | 0 | 4.60 | -76.38 | -58.41 | 0.87 | -43.87 | 1.16 | 0.7 | 191.67 | -35.19 | 0.76 | 1.33 | -6.17 | 0.02 | -33.33 | -50.0 | 171.62 | 994.09 | 8.6 |
| 19Q4 (4) | 0.16 | -93.36 | 0.0 | 0.85 | 121.09 | 0.0 | -1.61 | -15.0 | 0.0 | 0.02 | -50.0 | 0.0 | 1.01 | 162.35 | 0.0 | 1.41 | 123.81 | 0.0 | 0 | 0 | 0.0 | 19.48 | 95.99 | 0.0 | 1.55 | 43.52 | 0.0 | 0.24 | -69.62 | 0.0 | 0.75 | -2.6 | 0.0 | 0.03 | 0.0 | 0.0 | 15.69 | -89.65 | 0.0 |
| 19Q3 (3) | 2.41 | 193.9 | 0.0 | -4.03 | -135.95 | 0.0 | -1.4 | 84.09 | 0.0 | 0.04 | 104.76 | 0.0 | -1.62 | -113.47 | 0.0 | 0.63 | 23.53 | 0.0 | 0 | 0 | 0.0 | 9.94 | 27.62 | 0.0 | 1.08 | -15.62 | 0.0 | 0.79 | -52.12 | 0.0 | 0.77 | -3.75 | 0.0 | 0.03 | 0.0 | 0.0 | 151.57 | 358.41 | 0.0 |
| 19Q2 (2) | 0.82 | -73.11 | 0.0 | 11.21 | 294.28 | 0.0 | -8.8 | -2055.56 | 0.0 | -0.84 | -220.0 | 0.0 | 12.03 | 542.28 | 0.0 | 0.51 | -28.17 | 0.0 | 0 | 0 | 0.0 | 7.79 | -29.59 | 0.0 | 1.28 | 48.84 | 0.0 | 1.65 | 52.78 | 0.0 | 0.8 | -1.23 | 0.0 | 0.03 | -25.0 | 0.0 | 33.06 | -79.08 | 0.0 |
| 19Q1 (1) | 3.05 | 0.0 | 0.0 | -5.77 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | -2.72 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.06 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 158.03 | 0.0 | 0.0 |
