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) | -4.96 | 0 | -4.0 | 0 | 9.37 | 876.04 | 0.74 | 0 | -8.96 | 0 | 1.64 | -30.51 | 0 | 0 | 4.10 | -41.6 | -2.43 | 0 | -1.29 | 0 | 1.86 | 11.38 | 0.37 | -5.13 | -527.66 | 0 |
| 2022 (9) | -3.9 | 0 | -5.47 | 0 | 0.96 | -90.93 | -0.99 | 0 | -9.37 | 0 | 2.36 | -59.38 | 0 | 0 | 7.01 | -64.6 | -0.92 | 0 | 0.41 | -52.87 | 1.67 | 24.63 | 0.39 | 8.33 | -157.89 | 0 |
| 2021 (8) | -2.44 | 0 | -6.46 | 0 | 10.59 | 85.14 | 0.17 | 0 | -8.9 | 0 | 5.81 | -25.42 | 0 | 0 | 19.81 | -27.12 | 0.29 | -54.69 | 0.87 | 2.35 | 1.34 | -2.9 | 0.36 | 5.88 | -94.94 | 0 |
| 2020 (7) | 4.13 | 21.47 | -7.5 | 0 | 5.72 | 515.05 | -0.32 | 0 | -3.37 | 0 | 7.79 | 694.9 | 0 | 0 | 27.18 | 677.98 | 0.64 | -61.21 | 0.85 | -57.92 | 1.38 | 0.0 | 0.34 | 3.03 | 160.70 | 76.3 |
| 2019 (6) | 3.4 | 1033.33 | -2.18 | 0 | 0.93 | -44.64 | -0.14 | 0 | 1.22 | 0 | 0.98 | -27.94 | 0 | 0 | 3.49 | -25.81 | 1.65 | -26.34 | 2.02 | -24.34 | 1.38 | 58.62 | 0.33 | 17.86 | 91.15 | 1060.68 |
| 2018 (5) | 0.3 | -91.78 | -2.69 | 0 | 1.68 | 4100.0 | -0.75 | 0 | -2.39 | 0 | 1.36 | 91.55 | 0 | 0 | 4.71 | 65.02 | 2.24 | -26.56 | 2.67 | 136.28 | 0.87 | 7.41 | 0.28 | 154.55 | 7.85 | -95.59 |
| 2017 (4) | 3.65 | 8.96 | -2.45 | 0 | 0.04 | 0 | 0.31 | 0 | 1.2 | -0.83 | 0.71 | 2.9 | 0 | 0 | 2.85 | -3.84 | 3.05 | 34.36 | 1.13 | 34.52 | 0.81 | -1.22 | 0.11 | 0.0 | 178.05 | -5.93 |
| 2016 (3) | 3.35 | -1.18 | -2.14 | 0 | -1.12 | 0 | -0.76 | 0 | 1.21 | -28.82 | 0.69 | -19.77 | 0 | 0 | 2.97 | -15.14 | 2.27 | 1.34 | 0.84 | -48.47 | 0.82 | -6.82 | 0.11 | -21.43 | 189.27 | 47.95 |
| 2015 (2) | 3.39 | 43.04 | -1.69 | 0 | -0.66 | 0 | 0.04 | 0 | 1.7 | 142.86 | 0.86 | 56.36 | 0 | 0 | 3.50 | 69.02 | 2.24 | -27.04 | 1.63 | -28.51 | 0.88 | 11.39 | 0.14 | 7.69 | 127.92 | 72.73 |
| 2014 (1) | 2.37 | 149.47 | -1.67 | 0 | 0.17 | -15.0 | -0.37 | 0 | 0.7 | 22.81 | 0.55 | -16.67 | 0 | 0 | 2.07 | -26.86 | 3.07 | 42.79 | 2.28 | 14.0 | 0.79 | -5.95 | 0.13 | -18.75 | 74.06 | 133.88 |
| 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) | 0.7 | 159.32 | 288.89 | -1.79 | -129.49 | 13.11 | 2.44 | 132.38 | 165.22 | 0.2 | -76.19 | 131.75 | -1.09 | 44.39 | 42.02 | 0.49 | 113.04 | -15.52 | 0 | 0 | 0 | 5.27 | 139.62 | -15.34 | -0.49 | -81.48 | 2.0 | -0.44 | -980.0 | -62.96 | 0.47 | 0.0 | 2.17 | 0.09 | 0.0 | 12.5 | 583.33 | 401.55 | 775.0 |
| 23Q3 (19) | -1.18 | 68.78 | -32.58 | -0.78 | 60.0 | -50.0 | 1.05 | -76.03 | 176.32 | 0.84 | 746.15 | 147.06 | -1.96 | 65.79 | -39.01 | 0.23 | -54.9 | -51.06 | 0 | 0 | 0 | 2.20 | -52.4 | -58.03 | -0.27 | 69.32 | -50.0 | 0.05 | 111.63 | -76.19 | 0.47 | 2.17 | 9.3 | 0.09 | 0.0 | -18.18 | -193.44 | 93.86 | -63.01 |
| 23Q2 (18) | -3.78 | -447.83 | -800.0 | -1.95 | -475.0 | 49.61 | 4.38 | 192.0 | 392.13 | -0.13 | 23.53 | 79.37 | -5.73 | -3270.59 | -33.57 | 0.51 | 24.39 | -23.88 | 0 | 0 | 0 | 4.62 | 4.11 | -46.08 | -0.88 | -11.39 | -780.0 | -0.43 | 8.51 | -248.28 | 0.46 | 0.0 | 12.2 | 0.09 | -10.0 | -10.0 | -3150.00 | -310.87 | -5900.0 |
| 23Q1 (17) | -0.69 | -483.33 | 75.09 | 0.52 | 125.24 | -47.47 | 1.5 | 63.04 | 220.97 | -0.17 | 73.02 | -112.5 | -0.17 | 90.96 | 90.45 | 0.41 | -29.31 | -34.92 | 0 | 0 | 0 | 4.44 | -28.7 | -46.89 | -0.79 | -58.0 | -507.69 | -0.47 | -74.07 | -361.11 | 0.46 | 0.0 | 24.32 | 0.1 | 25.0 | 0.0 | -766.67 | -1250.0 | -79.9 |
| 22Q4 (16) | 0.18 | 120.22 | 115.38 | -2.06 | -296.15 | -10.16 | 0.92 | 142.11 | -54.0 | -0.63 | -285.29 | -285.29 | -1.88 | -33.33 | 38.16 | 0.58 | 23.4 | -51.67 | 0 | 0 | 0 | 6.22 | 18.77 | -52.08 | -0.5 | -177.78 | -1150.0 | -0.27 | -228.57 | -640.0 | 0.46 | 6.98 | 31.43 | 0.08 | -27.27 | -27.27 | 66.67 | 156.18 | 129.06 |
| 22Q3 (15) | -0.89 | -111.9 | -106.98 | -0.52 | 86.56 | 26.76 | 0.38 | -57.3 | -92.96 | 0.34 | 153.97 | 385.71 | -1.41 | 67.13 | -23.68 | 0.47 | -29.85 | -63.85 | 0 | 0 | 0 | 5.24 | -38.84 | -70.54 | -0.18 | -80.0 | -190.0 | 0.21 | -27.59 | -54.35 | 0.43 | 4.88 | 30.3 | 0.11 | 10.0 | 57.14 | -118.67 | -126.03 | -137.33 |
| 22Q2 (14) | -0.42 | 84.84 | -1150.0 | -3.87 | -490.91 | -180.43 | 0.89 | 171.77 | -53.16 | -0.63 | -687.5 | -173.91 | -4.29 | -141.01 | -220.15 | 0.67 | 6.35 | -58.39 | 0 | 0 | 0 | 8.57 | 2.54 | -62.48 | -0.1 | 23.08 | -225.0 | 0.29 | 61.11 | 3.57 | 0.41 | 10.81 | 24.24 | 0.1 | 0.0 | 11.11 | -52.50 | 87.68 | -1018.75 |
| 22Q1 (13) | -2.77 | -136.75 | -214.77 | 0.99 | 152.94 | 139.44 | -1.24 | -162.0 | -196.12 | -0.08 | -123.53 | -700.0 | -1.78 | 41.45 | 47.49 | 0.63 | -47.5 | -62.94 | 0 | 0 | 0 | 8.36 | -35.66 | -71.84 | -0.13 | -225.0 | -360.0 | 0.18 | 260.0 | 125.0 | 0.37 | 5.71 | 12.12 | 0.1 | -9.09 | 11.11 | -426.15 | -85.76 | -142.13 |
| 21Q4 (12) | -1.17 | -172.09 | -168.02 | -1.87 | -163.38 | -40.6 | 2.0 | -62.96 | 1276.47 | 0.34 | 385.71 | 191.89 | -3.04 | -166.67 | -879.49 | 1.2 | -7.69 | -16.67 | 0 | 0 | 0 | 12.99 | -26.97 | -3.14 | -0.04 | -120.0 | -108.0 | 0.05 | -89.13 | -91.8 | 0.35 | 6.06 | 2.94 | 0.11 | 57.14 | 22.22 | -229.41 | -358.82 | -238.71 |
| 21Q3 (11) | -0.43 | -1175.0 | -760.0 | -0.71 | 48.55 | 40.83 | 5.4 | 184.21 | 277.62 | 0.07 | 130.43 | 133.33 | -1.14 | 14.93 | 8.8 | 1.3 | -19.25 | -4.41 | 0 | 0 | 0 | 17.78 | -22.13 | -9.51 | 0.2 | 150.0 | -56.52 | 0.46 | 64.29 | 100.0 | 0.33 | 0.0 | -2.94 | 0.07 | -22.22 | -22.22 | -50.00 | -975.0 | -560.0 |
| 21Q2 (10) | 0.04 | 104.55 | -97.8 | -1.38 | 45.02 | 18.34 | 1.9 | 47.29 | 171.43 | -0.23 | -2200.0 | -209.52 | -1.34 | 60.47 | -1130.77 | 1.61 | -5.29 | -14.36 | 0 | 0 | 0 | 22.84 | -23.03 | -37.68 | 0.08 | 60.0 | 128.57 | 0.28 | 250.0 | 411.11 | 0.33 | 0.0 | -5.71 | 0.09 | 0.0 | 12.5 | 5.71 | 103.25 | -98.93 |
| 21Q1 (9) | -0.88 | -151.16 | -239.68 | -2.51 | -88.72 | 23.01 | 1.29 | 858.82 | -65.69 | -0.01 | 97.3 | 80.0 | -3.39 | -969.23 | -28.9 | 1.7 | 18.06 | -45.34 | 0 | 0 | 0 | 29.67 | 121.28 | -43.91 | 0.05 | -90.0 | 225.0 | 0.08 | -86.89 | -20.0 | 0.33 | -2.94 | -5.71 | 0.09 | 0.0 | 12.5 | -176.00 | -206.42 | -248.06 |
| 20Q4 (8) | 1.72 | 3540.0 | 91.11 | -1.33 | -10.83 | -79.73 | -0.17 | -111.89 | -185.0 | -0.37 | -1333.33 | -131.25 | 0.39 | 131.2 | 143.75 | 1.44 | 5.88 | 585.71 | 0 | 0 | 0 | 13.41 | -31.78 | 325.22 | 0.5 | 8.7 | 100.0 | 0.61 | 165.22 | 79.41 | 0.34 | 0.0 | -2.86 | 0.09 | 0.0 | 12.5 | 165.38 | 2283.08 | 41.5 |
| 20Q3 (7) | -0.05 | -102.75 | -103.31 | -1.2 | 28.99 | -155.32 | 1.43 | 104.29 | 4666.67 | 0.03 | -85.71 | 142.86 | -1.25 | -1061.54 | -220.19 | 1.36 | -27.66 | 655.56 | 0 | 0 | 0 | 19.65 | -46.37 | 647.91 | 0.46 | 264.29 | 91.67 | 0.23 | 355.56 | -34.29 | 0.34 | -2.86 | 0.0 | 0.09 | 12.5 | 12.5 | -7.58 | -101.42 | -103.86 |
| 20Q2 (6) | 1.82 | 188.89 | 5.81 | -1.69 | 48.16 | -1026.67 | 0.7 | -81.38 | 211.11 | 0.21 | 520.0 | 23.53 | 0.13 | 104.94 | -91.72 | 1.88 | -39.55 | 394.74 | 0 | 0 | 0 | 36.65 | -30.71 | 666.7 | -0.28 | -600.0 | -139.44 | -0.09 | -190.0 | -109.78 | 0.35 | 0.0 | -5.41 | 0.08 | 0.0 | 0.0 | 535.29 | 350.33 | 326.37 |
| 20Q1 (5) | 0.63 | -30.0 | 187.5 | -3.26 | -340.54 | -297.56 | 3.76 | 1780.0 | 182.71 | -0.05 | 68.75 | 44.44 | -2.63 | -1743.75 | -70.78 | 3.11 | 1380.95 | 1380.95 | 0 | 0 | 0 | 52.89 | 1577.41 | 1559.77 | -0.04 | -116.0 | -109.09 | 0.1 | -70.59 | -75.61 | 0.35 | 0.0 | 9.38 | 0.08 | 0.0 | 0.0 | 118.87 | 1.7 | 233.73 |
| 19Q4 (4) | 0.9 | -40.4 | 0.0 | -0.74 | -57.45 | 0.0 | 0.2 | 566.67 | 0.0 | -0.16 | -128.57 | 0.0 | 0.16 | -84.62 | 0.0 | 0.21 | 16.67 | 0.0 | 0 | 0 | 0.0 | 3.15 | 19.99 | 0.0 | 0.25 | 4.17 | 0.0 | 0.34 | -2.86 | 0.0 | 0.35 | 2.94 | 0.0 | 0.08 | 0.0 | 0.0 | 116.88 | -40.4 | 0.0 |
| 19Q3 (3) | 1.51 | -12.21 | 0.0 | -0.47 | -213.33 | 0.0 | 0.03 | 104.76 | 0.0 | -0.07 | -141.18 | 0.0 | 1.04 | -33.76 | 0.0 | 0.18 | -52.63 | 0.0 | 0 | 0 | 0.0 | 2.63 | -45.02 | 0.0 | 0.24 | -66.2 | 0.0 | 0.35 | -61.96 | 0.0 | 0.34 | -8.11 | 0.0 | 0.08 | 0.0 | 0.0 | 196.10 | 56.2 | 0.0 |
| 19Q2 (2) | 1.72 | 338.89 | 0.0 | -0.15 | 81.71 | 0.0 | -0.63 | -147.37 | 0.0 | 0.17 | 288.89 | 0.0 | 1.57 | 201.95 | 0.0 | 0.38 | 80.95 | 0.0 | 0 | 0 | 0.0 | 4.78 | 50.0 | 0.0 | 0.71 | 61.36 | 0.0 | 0.92 | 124.39 | 0.0 | 0.37 | 15.62 | 0.0 | 0.08 | 0.0 | 0.0 | 125.55 | 241.24 | 0.0 |
| 19Q1 (1) | -0.72 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -1.54 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -88.89 | 0.0 | 0.0 |
