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) | 10.56 | -46.93 | -0.57 | 0 | -14.67 | 0 | 0.05 | 66.67 | 9.99 | -42.91 | 0.97 | -55.09 | 0 | 0 | 0.49 | -49.91 | 3.57 | -51.3 | 2.79 | -52.95 | 11.94 | 1.27 | 0.13 | 0.0 | 71.06 | -36.26 |
| 2022 (9) | 19.9 | -27.03 | -2.4 | 0 | -20.85 | 0 | 0.03 | 0 | 17.5 | -27.33 | 2.16 | -13.25 | 0.02 | 0 | 0.97 | -11.62 | 7.33 | -9.84 | 5.93 | -9.33 | 11.79 | 7.87 | 0.13 | -7.14 | 111.48 | -28.01 |
| 2021 (8) | 27.27 | 307.62 | -3.19 | 0 | -11.77 | 0 | -0.15 | 0 | 24.08 | 236.78 | 2.49 | 241.1 | -0.02 | 0 | 1.10 | 193.53 | 8.13 | 91.75 | 6.54 | 112.34 | 10.93 | 6.95 | 0.14 | 16.67 | 154.86 | 210.64 |
| 2020 (7) | 6.69 | -52.49 | 0.46 | 0 | -10.35 | 0 | -0.09 | 0 | 7.15 | -42.01 | 0.73 | 7.35 | -0.03 | 0 | 0.37 | 3.91 | 4.24 | 17.78 | 3.08 | 45.28 | 10.22 | -1.26 | 0.12 | 0.0 | 49.85 | -55.42 |
| 2019 (6) | 14.08 | 5315.38 | -1.75 | 0 | -10.16 | 0 | -0.58 | 0 | 12.33 | 0 | 0.68 | -62.84 | 0 | 0 | 0.36 | -59.59 | 3.6 | 20.4 | 2.12 | -4.93 | 10.35 | 590.0 | 0.12 | 140.0 | 111.83 | 1525.91 |
| 2018 (5) | 0.26 | -96.61 | -4.44 | 0 | -2.32 | 0 | 0.47 | 0 | -4.18 | 0 | 1.83 | -35.79 | -0.02 | 0 | 0.89 | -35.2 | 2.99 | -42.83 | 2.23 | -18.01 | 1.5 | -5.06 | 0.05 | -16.67 | 6.88 | -96.09 |
| 2017 (4) | 7.67 | -2.91 | -3.61 | 0 | -3.26 | 0 | -0.14 | 0 | 4.06 | -16.29 | 2.85 | -23.59 | -0.02 | 0 | 1.37 | -18.41 | 5.23 | -25.5 | 2.72 | -43.1 | 1.58 | 1.28 | 0.06 | 0.0 | 175.92 | 42.52 |
| 2016 (3) | 7.9 | 255.86 | -3.05 | 0 | -2.42 | 0 | 0 | 0 | 4.85 | 366.35 | 3.73 | 19.94 | 0 | 0 | 1.68 | 24.33 | 7.02 | 37.11 | 4.78 | 59.33 | 1.56 | -26.76 | 0.06 | -40.0 | 123.44 | 190.8 |
| 2015 (2) | 2.22 | -52.16 | -1.18 | 0 | -0.27 | 0 | -0.69 | 0 | 1.04 | 0 | 3.11 | -82.19 | -0.01 | 0 | 1.35 | -81.87 | 5.12 | 3.02 | 3.0 | 170.27 | 2.13 | -21.11 | 0.1 | -44.44 | 42.45 | -63.5 |
| 2014 (1) | 4.64 | -45.02 | -19.79 | 0 | -3.08 | 0 | -4.52 | 0 | -15.15 | 0 | 17.46 | 582.03 | -1.76 | 0 | 7.47 | 649.2 | 4.97 | -22.34 | 1.11 | -78.69 | 2.7 | -0.37 | 0.18 | 100.0 | 116.29 | 10.37 |
| 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) | -2.46 | -138.2 | -159.71 | 0.14 | 151.85 | 117.95 | -2.49 | 1.58 | -1.63 | 0.15 | 250.0 | 87.5 | -2.32 | -137.6 | -169.46 | 0.08 | -70.37 | -83.67 | 0 | 0 | 0 | 0.17 | -67.98 | -82.31 | 1.0 | 88.68 | -37.89 | 0.74 | 48.0 | -39.84 | 3.03 | 1.68 | 1.34 | 0.03 | 0.0 | 0.0 | -64.74 | -135.28 | -166.78 |
| 23Q3 (19) | 6.44 | -31.12 | 707.55 | -0.27 | -3.85 | -400.0 | -2.53 | 64.37 | 66.53 | -0.1 | -1100.0 | -900.0 | 6.17 | -32.12 | 736.08 | 0.27 | 22.73 | -22.86 | 0 | 0 | -100.0 | 0.53 | 22.58 | -17.24 | 0.53 | -24.29 | -63.7 | 0.5 | 2.04 | -58.68 | 2.98 | 0.68 | 0.0 | 0.03 | 0.0 | 0.0 | 183.48 | -31.71 | 830.44 |
| 23Q2 (18) | 9.35 | 437.55 | 47.24 | -0.26 | -44.44 | 53.57 | -7.1 | -178.43 | -189.8 | 0.01 | 200.0 | 150.0 | 9.09 | 408.14 | 56.99 | 0.22 | -45.0 | -58.49 | 0 | 0 | 0 | 0.43 | -45.54 | -51.65 | 0.7 | -47.37 | -68.18 | 0.49 | -53.77 | -72.47 | 2.96 | -0.34 | 0.68 | 0.03 | 0.0 | 0.0 | 268.68 | 493.8 | 100.98 |
| 23Q1 (17) | -2.77 | -167.23 | -126.41 | -0.18 | 76.92 | 84.21 | -2.55 | -4.08 | 69.57 | -0.01 | -112.5 | 50.0 | -2.95 | -188.32 | -131.55 | 0.4 | -18.37 | -49.37 | 0 | 0 | 0 | 0.79 | -17.25 | -42.36 | 1.33 | -17.39 | -35.75 | 1.06 | -13.82 | -38.01 | 2.97 | -0.67 | 3.12 | 0.03 | 0.0 | -25.0 | -68.23 | -170.38 | -130.11 |
| 22Q4 (16) | 4.12 | 488.68 | -29.93 | -0.78 | -966.67 | -5.41 | -2.45 | 67.59 | -3.81 | 0.08 | 900.0 | 14.29 | 3.34 | 444.33 | -35.02 | 0.49 | 40.0 | -16.95 | 0 | -100.0 | 0 | 0.96 | 49.82 | -4.95 | 1.61 | 10.27 | -31.2 | 1.23 | 1.65 | -37.56 | 2.99 | 0.34 | 5.65 | 0.03 | 0.0 | -25.0 | 96.94 | 485.94 | -20.2 |
| 22Q3 (15) | -1.06 | -116.69 | -140.61 | 0.09 | 116.07 | 110.23 | -7.56 | -208.57 | -218.99 | -0.01 | 50.0 | 50.0 | -0.97 | -116.75 | -156.07 | 0.35 | -33.96 | -32.69 | 0.01 | 0 | 0.0 | 0.64 | -28.38 | -31.33 | 1.46 | -33.64 | -7.59 | 1.21 | -32.02 | 0.83 | 2.98 | 1.36 | 7.58 | 0.03 | 0.0 | -25.0 | -25.12 | -118.79 | -138.59 |
| 22Q2 (14) | 6.35 | -39.47 | -45.35 | -0.56 | 50.88 | 12.5 | -2.45 | 70.76 | 48.53 | -0.02 | 0.0 | 50.0 | 5.79 | -38.07 | -47.27 | 0.53 | -32.91 | -7.02 | 0 | 0 | 100.0 | 0.89 | -35.08 | -5.91 | 2.2 | 6.28 | 5.26 | 1.78 | 4.09 | 4.71 | 2.94 | 2.08 | 9.29 | 0.03 | -25.0 | -25.0 | 133.68 | -41.0 | -49.03 |
| 22Q1 (13) | 10.49 | 78.4 | 46.51 | -1.14 | -54.05 | -22.58 | -8.38 | -255.08 | -265.94 | -0.02 | -128.57 | 87.5 | 9.35 | 81.91 | 50.08 | 0.79 | 33.9 | -3.66 | 0 | 0 | 100.0 | 1.37 | 36.46 | -12.1 | 2.07 | -11.54 | -2.36 | 1.71 | -13.2 | 2.4 | 2.88 | 1.77 | 9.09 | 0.04 | 0.0 | 33.33 | 226.57 | 86.49 | 37.33 |
| 21Q4 (12) | 5.88 | 125.29 | 107.77 | -0.74 | 15.91 | -100.0 | -2.36 | 0.42 | -11.85 | 0.07 | 450.0 | 800.0 | 5.14 | 197.11 | 108.94 | 0.59 | 13.46 | 28.26 | 0 | -100.0 | 100.0 | 1.01 | 8.23 | 9.31 | 2.34 | 48.1 | 82.81 | 1.97 | 64.17 | 97.0 | 2.83 | 2.17 | 8.43 | 0.04 | 0.0 | 33.33 | 121.49 | 86.65 | 56.26 |
| 21Q3 (11) | 2.61 | -77.54 | 335.0 | -0.88 | -37.5 | -186.27 | -2.37 | 50.21 | 38.44 | -0.02 | 50.0 | -166.67 | 1.73 | -84.24 | 6.79 | 0.52 | -8.77 | 271.43 | 0.01 | 150.0 | 0 | 0.93 | -1.87 | 257.34 | 1.58 | -24.4 | 61.22 | 1.2 | -29.41 | 44.58 | 2.77 | 2.97 | 9.06 | 0.04 | 0.0 | 33.33 | 65.09 | -75.19 | 268.83 |
| 21Q2 (10) | 11.62 | 62.29 | 3220.0 | -0.64 | 31.18 | -3300.0 | -4.76 | -107.86 | -122.43 | -0.04 | 75.0 | -166.67 | 10.98 | 76.24 | 2867.57 | 0.57 | -30.49 | 850.0 | -0.02 | 0.0 | -100.0 | 0.95 | -39.35 | 634.82 | 2.09 | -1.42 | 198.57 | 1.7 | 1.8 | 486.21 | 2.69 | 1.89 | 5.91 | 0.04 | 33.33 | 33.33 | 262.30 | 58.99 | 2043.39 |
| 21Q1 (9) | 7.16 | 153.0 | 146.05 | -0.93 | -151.35 | -365.0 | -2.29 | -8.53 | -1.78 | -0.16 | -1500.0 | 5.88 | 6.23 | 153.25 | 129.89 | 0.82 | 78.26 | 1071.43 | -0.02 | 0.0 | 0 | 1.56 | 69.7 | 909.54 | 2.12 | 65.62 | 64.34 | 1.67 | 67.0 | 73.96 | 2.64 | 1.15 | 4.35 | 0.03 | 0.0 | 0.0 | 164.98 | 112.2 | 99.56 |
| 20Q4 (8) | 2.83 | 371.67 | 182.99 | -0.37 | -136.27 | -1750.0 | -2.11 | 45.19 | -1.93 | -0.01 | -133.33 | -200.0 | 2.46 | 51.85 | 171.72 | 0.46 | 228.57 | 1050.0 | -0.02 | 0 | -300.0 | 0.92 | 253.84 | 882.59 | 1.28 | 30.61 | 62.03 | 1.0 | 20.48 | 100.0 | 2.61 | 2.76 | 2.76 | 0.03 | 0.0 | -62.5 | 77.75 | 340.57 | 171.14 |
| 20Q3 (7) | 0.6 | 71.43 | -92.41 | 1.02 | 5000.0 | 304.0 | -3.85 | -79.91 | -72.65 | 0.03 | -50.0 | 130.0 | 1.62 | 337.84 | -78.14 | 0.14 | 133.33 | 100.0 | 0 | 100.0 | 0 | 0.26 | 101.79 | 89.51 | 0.98 | 40.0 | 2.08 | 0.83 | 186.21 | 23.88 | 2.54 | 0.0 | -1.93 | 0.03 | 0.0 | 50.0 | 17.65 | 44.2 | -92.68 |
| 20Q2 (6) | 0.35 | -87.97 | -92.13 | 0.02 | 110.0 | 104.17 | -2.14 | 4.89 | 40.39 | 0.06 | 135.29 | 146.15 | 0.37 | -86.35 | -90.68 | 0.06 | -14.29 | -62.5 | -0.01 | 0 | 0 | 0.13 | -16.68 | -62.36 | 0.7 | -45.74 | 18.64 | 0.29 | -69.79 | 70.59 | 2.54 | 0.4 | -2.31 | 0.03 | 0.0 | 50.0 | 12.24 | -85.2 | -92.33 |
| 20Q1 (5) | 2.91 | 185.34 | -43.39 | -0.2 | -900.0 | 72.97 | -2.25 | -8.7 | 0.44 | -0.17 | -1800.0 | 57.5 | 2.71 | 179.01 | -38.41 | 0.07 | 75.0 | -82.5 | 0 | -100.0 | 100.0 | 0.15 | 65.17 | -81.08 | 1.29 | 63.29 | 1.57 | 0.96 | 92.0 | 23.08 | 2.53 | -0.39 | -3.44 | 0.03 | -62.5 | 200.0 | 82.67 | 175.64 | -45.15 |
| 19Q4 (4) | -3.41 | -143.11 | 0.0 | -0.02 | 96.0 | 0.0 | -2.07 | 7.17 | 0.0 | 0.01 | 110.0 | 0.0 | -3.43 | -146.29 | 0.0 | 0.04 | -42.86 | 0.0 | 0.01 | 0 | 0.0 | 0.09 | -31.76 | 0.0 | 0.79 | -17.71 | 0.0 | 0.5 | -25.37 | 0.0 | 2.54 | -1.93 | 0.0 | 0.08 | 300.0 | 0.0 | -109.29 | -145.32 | 0.0 |
| 19Q3 (3) | 7.91 | 77.75 | 0.0 | -0.5 | -4.17 | 0.0 | -2.23 | 37.88 | 0.0 | -0.1 | 23.08 | 0.0 | 7.41 | 86.65 | 0.0 | 0.07 | -56.25 | 0.0 | 0 | 0 | 0.0 | 0.14 | -59.92 | 0.0 | 0.96 | 62.71 | 0.0 | 0.67 | 294.12 | 0.0 | 2.59 | -0.38 | 0.0 | 0.02 | 0.0 | 0.0 | 241.16 | 51.2 | 0.0 |
| 19Q2 (2) | 4.45 | -13.42 | 0.0 | -0.48 | 35.14 | 0.0 | -3.59 | -58.85 | 0.0 | -0.13 | 67.5 | 0.0 | 3.97 | -9.77 | 0.0 | 0.16 | -60.0 | 0.0 | 0 | 100.0 | 0.0 | 0.34 | -58.12 | 0.0 | 0.59 | -53.54 | 0.0 | 0.17 | -78.21 | 0.0 | 2.6 | -0.76 | 0.0 | 0.02 | 100.0 | 0.0 | 159.50 | 5.81 | 0.0 |
| 19Q1 (1) | 5.14 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | -2.26 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 4.4 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.73 | 0.0 | 0.0 |
