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) | 38.52 | 179.54 | -19.32 | 0 | -19.43 | 0 | 0.84 | 546.15 | 19.2 | 1986.96 | 18.44 | 42.5 | 0.08 | -52.94 | 9.57 | 41.98 | 17.47 | 96.96 | 10.93 | 17.15 | 16.11 | 1.13 | 0.32 | -11.11 | 140.79 | 161.76 |
| 2022 (9) | 13.78 | 214.61 | -12.86 | 0 | 6.25 | -20.79 | 0.13 | -48.0 | 0.92 | 0 | 12.94 | 19.15 | 0.17 | 0 | 6.74 | 2.84 | 8.87 | 106.76 | 9.33 | 383.42 | 15.93 | -2.15 | 0.36 | -14.29 | 53.79 | 128.78 |
| 2021 (8) | 4.38 | -84.67 | -12.35 | 0 | 7.89 | 0 | 0.25 | 0 | -7.97 | 0 | 10.86 | -12.14 | -0.04 | 0 | 6.55 | -23.43 | 4.29 | 61.28 | 1.93 | -26.62 | 16.28 | -0.73 | 0.42 | -12.5 | 23.51 | -83.95 |
| 2020 (7) | 28.58 | 53.24 | -13.35 | 0 | -13.21 | 0 | -0.39 | 0 | 15.23 | 705.82 | 12.36 | -32.42 | 0.05 | -87.5 | 8.56 | -17.95 | 2.66 | -74.81 | 2.63 | -62.16 | 16.4 | 1.86 | 0.48 | 14.29 | 146.49 | 84.35 |
| 2019 (6) | 18.65 | 24.5 | -16.76 | 0 | -1.81 | 0 | 1.1 | 205.56 | 1.89 | 0 | 18.29 | 5.97 | 0.4 | 566.67 | 10.43 | 0.42 | 10.56 | 70.6 | 6.95 | 11.56 | 16.1 | 19.44 | 0.42 | 10.53 | 79.46 | 6.57 |
| 2018 (5) | 14.98 | -5.19 | -18.87 | 0 | 5.36 | 94.91 | 0.36 | -7.69 | -3.89 | 0 | 17.26 | -18.32 | 0.06 | -60.0 | 10.38 | -21.06 | 6.19 | 16.35 | 6.23 | -5.61 | 13.48 | 2.43 | 0.38 | 2.7 | 74.56 | -5.0 |
| 2017 (4) | 15.8 | -30.61 | -18.75 | 0 | 2.75 | 3.38 | 0.39 | -4.88 | -2.95 | 0 | 21.13 | 9.6 | 0.15 | 0 | 13.15 | 8.88 | 5.32 | -49.38 | 6.6 | -33.13 | 13.16 | 5.28 | 0.37 | 8.82 | 78.49 | -21.72 |
| 2016 (3) | 22.77 | 45.68 | -22.5 | 0 | 2.66 | 33.67 | 0.41 | 64.0 | 0.27 | 0 | 19.28 | 0.73 | -0.19 | 0 | 12.08 | -5.04 | 10.51 | 26.63 | 9.87 | 30.04 | 12.5 | -3.92 | 0.34 | 9.68 | 100.26 | 34.13 |
| 2015 (2) | 15.63 | 14.93 | -18.13 | 0 | 1.99 | 0 | 0.25 | -30.56 | -2.5 | 0 | 19.14 | 11.54 | 0.28 | 0 | 12.72 | 3.49 | 8.3 | 138.51 | 7.59 | 48.24 | 13.01 | -4.13 | 0.31 | -6.06 | 74.75 | 4.54 |
| 2014 (1) | 13.6 | -10.05 | -11.95 | 0 | -3.08 | 0 | 0.36 | 56.52 | 1.65 | 0 | 17.16 | -13.33 | -0.38 | 0 | 12.29 | 2.42 | 3.48 | -25.48 | 5.12 | 712.7 | 13.57 | 0.07 | 0.33 | -2.94 | 71.50 | -31.29 |
| 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) | 10.08 | 1.61 | 40.19 | -7.96 | -88.63 | -223.58 | 2.08 | 148.26 | 180.0 | 0.37 | 27.59 | 346.67 | 2.12 | -62.81 | -55.18 | 7.1 | 61.73 | 104.61 | 0.04 | 0 | -66.67 | 14.79 | 67.19 | 109.85 | 5.58 | 25.39 | 63.16 | 2.5 | -32.25 | 83.82 | 4.05 | 0.5 | 3.32 | 0.08 | 0.0 | -11.11 | 152.04 | 19.54 | 13.55 |
| 23Q3 (19) | 9.92 | 13.11 | 106.67 | -4.22 | -7.38 | -30.65 | -4.31 | 16.63 | -192.49 | 0.29 | -44.23 | -74.78 | 5.7 | 17.77 | 263.06 | 4.39 | 13.73 | 41.16 | 0 | -100.0 | -100.0 | 8.84 | 10.0 | 32.77 | 4.45 | 26.06 | 429.76 | 3.69 | 35.16 | 23.83 | 4.03 | 0.25 | -0.25 | 0.08 | 0.0 | -11.11 | 127.18 | -0.95 | 88.38 |
| 23Q2 (18) | 8.77 | -10.05 | 60.62 | -3.93 | -22.05 | 2.24 | -5.17 | 57.02 | -30.56 | 0.52 | 252.94 | 316.67 | 4.84 | -25.88 | 236.11 | 3.86 | 24.92 | 32.19 | 0.04 | 0 | 100.0 | 8.04 | 22.55 | 37.84 | 3.53 | -9.72 | 44.08 | 2.73 | 35.82 | 21.88 | 4.02 | 0.0 | 0.0 | 0.08 | -11.11 | -11.11 | 128.40 | -19.4 | 49.33 |
| 23Q1 (17) | 9.75 | 35.61 | 365.67 | -3.22 | -30.89 | -1.9 | -12.03 | -362.69 | -247.61 | -0.34 | -126.67 | 46.03 | 6.53 | 38.05 | 195.61 | 3.09 | -10.95 | -10.17 | 0 | -100.0 | 100.0 | 6.56 | -6.89 | -12.14 | 3.91 | 14.33 | 81.86 | 2.01 | 47.79 | -26.91 | 4.02 | 2.55 | 1.77 | 0.09 | 0.0 | 0.0 | 159.31 | 18.99 | 394.75 |
| 22Q4 (16) | 7.19 | 49.79 | 942.03 | -2.46 | 23.84 | 2.77 | -2.6 | -155.79 | -238.3 | -0.15 | -113.04 | -150.0 | 4.73 | 201.27 | 357.07 | 3.47 | 11.58 | 56.31 | 0.12 | 300.0 | 300.0 | 7.05 | 5.78 | 36.69 | 3.42 | 307.14 | 242.0 | 1.36 | -54.36 | 11.48 | 3.92 | -2.97 | -2.24 | 0.09 | 0.0 | 0.0 | 133.89 | 98.33 | 932.33 |
| 22Q3 (15) | 4.8 | -12.09 | 168.16 | -3.23 | 19.65 | 13.64 | 4.66 | 217.68 | 327.52 | 1.15 | 579.17 | 2016.67 | 1.57 | 9.03 | 180.51 | 3.11 | 6.51 | 1.97 | 0.03 | 50.0 | 0 | 6.66 | 14.19 | -9.96 | 0.84 | -65.71 | 64.71 | 2.98 | 33.04 | 4866.67 | 4.04 | 0.5 | -0.74 | 0.09 | 0.0 | -10.0 | 67.51 | -21.48 | 59.54 |
| 22Q2 (14) | 5.46 | 248.77 | 0.37 | -4.02 | -27.22 | -51.7 | -3.96 | -148.59 | -708.16 | -0.24 | 61.9 | -196.0 | 1.44 | 121.08 | -48.39 | 2.92 | -15.12 | 6.96 | 0.02 | 300.0 | -81.82 | 5.83 | -21.88 | -10.75 | 2.45 | 13.95 | 131.13 | 2.24 | -18.55 | 1823.08 | 4.02 | 1.77 | -2.19 | 0.09 | 0.0 | -18.18 | 85.98 | 259.08 | -35.35 |
| 22Q1 (13) | -3.67 | -631.88 | -3.67 | -3.16 | -24.9 | 7.87 | 8.15 | 333.51 | 50.65 | -0.63 | -950.0 | -672.73 | -6.83 | -271.2 | 2.01 | 3.44 | 54.95 | 20.28 | -0.01 | -133.33 | 94.44 | 7.47 | 44.86 | 3.62 | 2.15 | 115.0 | 25.73 | 2.75 | 125.41 | 252.56 | 3.95 | -1.5 | -3.42 | 0.09 | 0.0 | -18.18 | -54.05 | -516.73 | 23.96 |
| 21Q4 (12) | 0.69 | -61.45 | -93.47 | -2.53 | 32.35 | 13.06 | 1.88 | 72.48 | 130.87 | -0.06 | 0.0 | -112.0 | -1.84 | 5.64 | -124.02 | 2.22 | -27.21 | -24.75 | 0.03 | 0 | 175.0 | 5.15 | -30.32 | -33.76 | 1.0 | 96.08 | 117.39 | 1.22 | 1933.33 | 3.39 | 4.01 | -1.47 | -3.61 | 0.09 | -10.0 | -25.0 | 12.97 | -69.35 | -93.3 |
| 21Q3 (11) | 1.79 | -67.1 | -85.47 | -3.74 | -41.13 | -3.03 | 1.09 | 322.45 | 116.57 | -0.06 | -124.0 | -175.0 | -1.95 | -169.89 | -122.44 | 3.05 | 11.72 | -14.33 | 0 | -100.0 | -100.0 | 7.40 | 13.18 | -20.54 | 0.51 | -51.89 | -57.5 | 0.06 | 146.15 | -93.18 | 4.07 | -0.97 | 0.25 | 0.1 | -9.09 | -16.67 | 42.32 | -68.18 | -82.62 |
| 21Q2 (10) | 5.44 | 253.67 | 31.72 | -2.65 | 22.74 | 9.25 | -0.49 | -109.06 | 81.58 | 0.25 | 127.27 | 208.7 | 2.79 | 140.03 | 130.58 | 2.73 | -4.55 | -3.19 | 0.11 | 161.11 | 0 | 6.54 | -9.3 | -31.14 | 1.06 | -38.01 | 541.67 | -0.13 | -116.67 | -116.67 | 4.11 | 0.49 | 0.0 | 0.11 | 0.0 | -15.38 | 133.01 | 287.11 | 34.62 |
| 21Q1 (9) | -3.54 | -133.49 | -328.39 | -3.43 | -17.87 | 11.83 | 5.41 | 188.83 | 155.19 | 0.11 | -78.0 | 114.86 | -6.97 | -190.99 | -197.86 | 2.86 | -3.05 | -5.61 | -0.18 | -350.0 | -1900.0 | 7.21 | -7.4 | -8.2 | 1.71 | 271.74 | 36.8 | 0.78 | -33.9 | 25.81 | 4.09 | -1.68 | 0.25 | 0.11 | -8.33 | -8.33 | -71.08 | -136.72 | -321.05 |
| 20Q4 (8) | 10.57 | -14.2 | 45.59 | -2.91 | 19.83 | 27.07 | -6.09 | 7.45 | -96.45 | 0.5 | 525.0 | 108.33 | 7.66 | -11.85 | 134.25 | 2.95 | -17.13 | -25.32 | -0.04 | -150.0 | -200.0 | 7.78 | -16.41 | -17.73 | 0.46 | -61.67 | -79.91 | 1.18 | 34.09 | 9.26 | 4.16 | 2.46 | 0.97 | 0.12 | 0.0 | 0.0 | 193.59 | -20.49 | 41.86 |
| 20Q3 (7) | 12.32 | 198.31 | 105.33 | -3.63 | -24.32 | 37.09 | -6.58 | -147.37 | -3555.56 | 0.08 | 134.78 | -83.33 | 8.69 | 618.18 | 3678.26 | 3.56 | 26.24 | -30.33 | 0.08 | 0 | -80.0 | 9.31 | -1.92 | -19.42 | 1.2 | 600.0 | -55.88 | 0.88 | 1566.67 | -32.82 | 4.06 | -1.22 | 2.53 | 0.12 | -7.69 | 20.0 | 243.48 | 146.43 | 117.91 |
| 20Q2 (6) | 4.13 | 166.45 | 31.53 | -2.92 | 24.94 | -19.67 | -2.66 | -225.47 | -1166.67 | -0.23 | 68.92 | -109.09 | 1.21 | 151.71 | 72.86 | 2.82 | -6.93 | -37.89 | 0 | -100.0 | 100.0 | 9.49 | 20.92 | -3.95 | -0.24 | -119.2 | -108.6 | -0.06 | -109.68 | -102.43 | 4.11 | 0.74 | 2.49 | 0.13 | 8.33 | 30.0 | 98.80 | 207.25 | 107.05 |
| 20Q1 (5) | 1.55 | -78.65 | -31.11 | -3.89 | 2.51 | 14.88 | 2.12 | 168.39 | 26.95 | -0.74 | -408.33 | -254.17 | -2.34 | -171.56 | -0.86 | 3.03 | -23.29 | -35.26 | 0.01 | -75.0 | 0 | 7.85 | -17.01 | -27.09 | 1.25 | -45.41 | -54.71 | 0.62 | -42.59 | -70.48 | 4.08 | -0.97 | 2.0 | 0.12 | 0.0 | 20.0 | 32.16 | -76.44 | -11.39 |
| 19Q4 (4) | 7.26 | 21.0 | 0.0 | -3.99 | 30.85 | 0.0 | -3.1 | -1622.22 | 0.0 | 0.24 | -50.0 | 0.0 | 3.27 | 1321.74 | 0.0 | 3.95 | -22.7 | 0.0 | 0.04 | -90.0 | 0.0 | 9.46 | -18.13 | 0.0 | 2.29 | -15.81 | 0.0 | 1.08 | -17.56 | 0.0 | 4.12 | 4.04 | 0.0 | 0.12 | 20.0 | 0.0 | 136.47 | 22.14 | 0.0 |
| 19Q3 (3) | 6.0 | 91.08 | 0.0 | -5.77 | -136.48 | 0.0 | -0.18 | 14.29 | 0.0 | 0.48 | 536.36 | 0.0 | 0.23 | -67.14 | 0.0 | 5.11 | 12.56 | 0.0 | 0.4 | 1100.0 | 0.0 | 11.55 | 16.91 | 0.0 | 2.72 | -2.51 | 0.0 | 1.31 | -46.96 | 0.0 | 3.96 | -1.25 | 0.0 | 0.1 | 0.0 | 0.0 | 111.73 | 134.14 | 0.0 |
| 19Q2 (2) | 3.14 | 39.56 | 0.0 | -2.44 | 46.61 | 0.0 | -0.21 | -112.57 | 0.0 | -0.11 | -122.92 | 0.0 | 0.7 | 130.17 | 0.0 | 4.54 | -2.99 | 0.0 | -0.04 | 0 | 0.0 | 9.88 | -8.21 | 0.0 | 2.79 | 1.09 | 0.0 | 2.47 | 17.62 | 0.0 | 4.01 | 0.25 | 0.0 | 0.1 | 0.0 | 0.0 | 47.72 | 31.5 | 0.0 |
| 19Q1 (1) | 2.25 | 0.0 | 0.0 | -4.57 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -2.32 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.77 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 4.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 36.29 | 0.0 | 0.0 |
