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) | 5.64 | -42.91 | -4.91 | 0 | 0.91 | 0 | -0.66 | 0 | 0.73 | -5.19 | 4.89 | -34.54 | -0.32 | 0 | 6.11 | -26.76 | 4.55 | 0.89 | 1.19 | -8.46 | 3.1 | 3.68 | 1.12 | 1.82 | 104.25 | -43.13 |
| 2022 (9) | 9.88 | 0 | -9.11 | 0 | -0.5 | 0 | 0.77 | 133.33 | 0.77 | 0 | 7.47 | 100.27 | -0.24 | 0 | 8.34 | 84.56 | 4.51 | 34.63 | 1.3 | 42.86 | 2.99 | 10.74 | 1.1 | 2.8 | 183.30 | 0 |
| 2021 (8) | -0.76 | 0 | -4.65 | 0 | 4.77 | 0 | 0.33 | 26.92 | -5.41 | 0 | 3.73 | 66.52 | 0.01 | -97.78 | 4.52 | 33.36 | 3.35 | 29.84 | 0.91 | 203.33 | 2.7 | 5.88 | 1.07 | 2.88 | -16.24 | 0 |
| 2020 (7) | 6.01 | 70.74 | -3.81 | 0 | -4.31 | 0 | 0.26 | -27.78 | 2.2 | -10.57 | 2.24 | 300.0 | 0.45 | 0 | 3.39 | 337.41 | 2.58 | -1.15 | 0.3 | -52.38 | 2.55 | 19.72 | 1.04 | 8.33 | 154.50 | 63.28 |
| 2019 (6) | 3.52 | 69.23 | -1.06 | 0 | 1.04 | -21.8 | 0.36 | 0 | 2.46 | 0 | 0.56 | -89.8 | -0.19 | 0 | 0.78 | -90.21 | 2.61 | 36.65 | 0.63 | 75.0 | 2.13 | 273.68 | 0.96 | 11.63 | 94.62 | -18.57 |
| 2018 (5) | 2.08 | -38.28 | -6.08 | 0 | 1.33 | 0 | -0.78 | 0 | -4.0 | 0 | 5.49 | 353.72 | -0.26 | 0 | 7.92 | 366.08 | 1.91 | -37.79 | 0.36 | -7.69 | 0.57 | 0.0 | 0.86 | 0.0 | 116.20 | -37.24 |
| 2017 (4) | 3.37 | 258.51 | 0.96 | 0 | -8.08 | 0 | 0.09 | -59.09 | 4.33 | 0 | 1.21 | -75.46 | 0.05 | 0 | 1.70 | -77.18 | 3.07 | 18.53 | 0.39 | -59.79 | 0.57 | 26.67 | 0.86 | 68.63 | 185.16 | 280.18 |
| 2016 (3) | 0.94 | -71.34 | -6.11 | 0 | 0.74 | 105.56 | 0.22 | 0 | -5.17 | 0 | 4.93 | 2365.0 | -0.11 | 0 | 7.44 | 2093.05 | 2.59 | 29.5 | 0.97 | -7.62 | 0.45 | 55.17 | 0.51 | 2450.0 | 48.70 | -79.81 |
| 2015 (2) | 3.28 | -25.96 | -0.26 | 0 | 0.36 | -33.33 | -0.32 | 0 | 3.02 | -23.35 | 0.2 | -25.93 | 0.1 | 0 | 0.34 | -20.91 | 2.0 | -3.38 | 1.05 | -48.28 | 0.29 | -23.68 | 0.02 | -80.0 | 241.18 | 36.65 |
| 2014 (1) | 4.43 | 0.91 | -0.49 | 0 | 0.54 | 0 | -0.14 | 0 | 3.94 | -6.19 | 0.27 | 22.73 | -0.13 | 0 | 0.43 | 21.83 | 2.07 | 459.46 | 2.03 | 100.99 | 0.38 | -38.71 | 0.1 | -47.37 | 176.49 | -26.83 |
| 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) | 2.88 | 712.77 | -41.34 | -1.63 | -25.38 | 61.65 | -0.69 | -139.88 | -149.64 | 0.38 | 3700.0 | 392.31 | 1.25 | 170.62 | 89.39 | 2.29 | 80.31 | -45.22 | -0.28 | -411.11 | -600.0 | 10.41 | 64.74 | -49.87 | 1.55 | 29.17 | 28.1 | 0.59 | 96.67 | 321.43 | 0.82 | 6.49 | 7.89 | 0.28 | 0.0 | -3.45 | 170.41 | 589.49 | -58.7 |
| 23Q3 (19) | -0.47 | -126.86 | 60.5 | -1.3 | -41.3 | 23.08 | 1.73 | 136.97 | 0 | 0.01 | -98.61 | -98.9 | -1.77 | -313.25 | 38.54 | 1.27 | 39.56 | -20.13 | 0.09 | 280.0 | 250.0 | 6.32 | 35.39 | -13.13 | 1.2 | 18.81 | 53.85 | 0.3 | 20.0 | -40.0 | 0.77 | 0.0 | 1.32 | 0.28 | 0.0 | 3.7 | -34.81 | -125.86 | 55.24 |
| 23Q2 (18) | 1.75 | 18.24 | -47.45 | -0.92 | 14.02 | 36.55 | -4.68 | -202.86 | -1164.86 | 0.72 | 140.68 | -16.28 | 0.83 | 102.44 | -55.85 | 0.91 | 111.63 | 15.19 | -0.05 | 44.44 | 37.5 | 4.67 | 99.8 | 57.66 | 1.01 | 29.49 | -12.93 | 0.25 | 525.0 | -10.71 | 0.77 | 2.67 | 2.67 | 0.28 | 0.0 | 3.7 | 134.62 | -2.68 | -47.45 |
| 23Q1 (17) | 1.48 | -69.86 | -47.7 | -1.07 | 74.82 | 38.15 | 4.55 | 227.34 | 401.32 | -1.77 | -1261.54 | -103.45 | 0.41 | -37.88 | -62.73 | 0.43 | -89.71 | -52.75 | -0.09 | -125.0 | -50.0 | 2.34 | -88.75 | -46.51 | 0.78 | -35.54 | -42.65 | 0.04 | -71.43 | -89.19 | 0.75 | -1.32 | 4.17 | 0.28 | -3.45 | 3.7 | 138.32 | -66.48 | -33.53 |
| 22Q4 (16) | 4.91 | 512.61 | 119.2 | -4.25 | -151.48 | -608.33 | 1.39 | 0 | 1363.64 | -0.13 | -114.29 | -150.0 | 0.66 | 122.92 | -59.76 | 4.18 | 162.89 | 287.04 | -0.04 | 33.33 | -144.44 | 20.77 | 185.49 | 332.8 | 1.21 | 55.13 | -1.63 | 0.14 | -72.0 | -64.1 | 0.76 | 0.0 | 10.14 | 0.29 | 7.41 | 7.41 | 412.61 | 630.49 | 148.67 |
| 22Q3 (15) | -1.19 | -135.74 | 62.22 | -1.69 | -16.55 | 3.98 | 0 | 100.0 | -100.0 | 0.91 | 5.81 | 533.33 | -2.88 | -253.19 | 41.34 | 1.59 | 101.27 | 55.88 | -0.06 | 25.0 | -100.0 | 7.27 | 145.74 | 52.82 | 0.78 | -32.76 | 1.3 | 0.5 | 78.57 | 51.52 | 0.76 | 1.33 | 16.92 | 0.27 | 0.0 | 0.0 | -77.78 | -130.36 | 69.14 |
| 22Q2 (14) | 3.33 | 17.67 | 306.1 | -1.45 | 16.18 | -81.25 | -0.37 | 75.5 | -141.11 | 0.86 | 198.85 | 79.17 | 1.88 | 70.91 | 9300.0 | 0.79 | -13.19 | -37.8 | -0.08 | -33.33 | -117.02 | 2.96 | -32.21 | -53.88 | 1.16 | -14.71 | 63.38 | 0.28 | -24.32 | 300.0 | 0.75 | 4.17 | 10.29 | 0.27 | 0.0 | 0.0 | 256.15 | 23.1 | 218.63 |
| 22Q1 (13) | 2.83 | 26.34 | 522.39 | -1.73 | -188.33 | -16.11 | -1.51 | -1272.73 | -202.03 | -0.87 | -434.62 | -335.0 | 1.1 | -32.93 | 150.93 | 0.91 | -15.74 | 160.0 | -0.06 | -166.67 | 88.46 | 4.37 | -8.99 | 134.17 | 1.36 | 10.57 | 112.5 | 0.37 | -5.13 | 236.36 | 0.72 | 4.35 | 7.46 | 0.27 | 0.0 | 0.0 | 208.09 | 25.41 | 426.11 |
| 21Q4 (12) | 2.24 | 171.11 | 23.76 | -0.6 | 65.91 | 65.32 | -0.11 | -104.4 | 92.09 | 0.26 | 223.81 | 425.0 | 1.64 | 133.4 | 1950.0 | 1.08 | 5.88 | 38.46 | 0.09 | 400.0 | 800.0 | 4.80 | 0.8 | 5.12 | 1.23 | 59.74 | 19.42 | 0.39 | 18.18 | -11.36 | 0.69 | 6.15 | 6.15 | 0.27 | 0.0 | -3.57 | 165.93 | 165.84 | 25.59 |
| 21Q3 (11) | -3.15 | -484.15 | -584.78 | -1.76 | -120.0 | -24.82 | 2.5 | 177.78 | 165.96 | -0.21 | -143.75 | -231.25 | -4.91 | -24650.0 | -162.57 | 1.02 | -19.69 | 52.24 | -0.03 | -106.38 | -106.0 | 4.76 | -25.83 | 22.4 | 0.77 | 8.45 | 1.32 | 0.33 | 371.43 | 135.71 | 0.65 | -4.41 | 0.0 | 0.27 | 0.0 | -3.57 | -252.00 | -413.46 | -486.17 |
| 21Q2 (10) | 0.82 | 222.39 | -63.23 | -0.8 | 46.31 | -40.35 | 0.9 | -39.19 | 138.79 | 0.48 | 340.0 | -27.27 | 0.02 | 100.93 | -98.8 | 1.27 | 262.86 | 139.62 | 0.47 | 190.38 | 771.43 | 6.42 | 244.16 | 98.45 | 0.71 | 10.94 | 33.96 | 0.07 | -36.36 | 177.78 | 0.68 | 1.49 | -4.23 | 0.27 | 0.0 | 12.5 | 80.39 | 225.99 | -69.0 |
| 21Q1 (9) | -0.67 | -137.02 | -127.69 | -1.49 | 13.87 | -1390.0 | 1.48 | 206.47 | 196.1 | -0.2 | -150.0 | 58.33 | -2.16 | -2800.0 | -193.1 | 0.35 | -55.13 | 40.0 | -0.52 | -5300.0 | 0 | 1.86 | -59.14 | 14.57 | 0.64 | -37.86 | 156.0 | 0.11 | -75.0 | 161.11 | 0.67 | 3.08 | 21.82 | 0.27 | -3.57 | 12.5 | -63.81 | -148.3 | -116.08 |
| 20Q4 (8) | 1.81 | 493.48 | 84.69 | -1.73 | -22.7 | -540.74 | -1.39 | -247.87 | -217.8 | -0.08 | -150.0 | 60.0 | 0.08 | 104.28 | -88.73 | 0.78 | 16.42 | 200.0 | 0.01 | -98.0 | 150.0 | 4.56 | 17.37 | 214.39 | 1.03 | 35.53 | 17.05 | 0.44 | 214.29 | 158.82 | 0.65 | 0.0 | 18.18 | 0.28 | 0.0 | 16.67 | 132.12 | 407.32 | 29.42 |
| 20Q3 (7) | -0.46 | -120.63 | -866.67 | -1.41 | -147.37 | -354.84 | 0.94 | 140.52 | 166.67 | 0.16 | -75.76 | -5.88 | -1.87 | -212.65 | -648.0 | 0.67 | 26.42 | 857.14 | 0.5 | 814.29 | 725.0 | 3.89 | 20.25 | 943.8 | 0.76 | 43.4 | 43.4 | 0.14 | 255.56 | -51.72 | 0.65 | -8.45 | 20.37 | 0.28 | 16.67 | 16.67 | -42.99 | -116.58 | -866.67 |
| 20Q2 (6) | 2.23 | -7.85 | 12.06 | -0.57 | -470.0 | -456.25 | -2.32 | -50.65 | -390.0 | 0.66 | 237.5 | 725.0 | 1.66 | -28.45 | -22.79 | 0.53 | 112.0 | 307.69 | -0.07 | 0 | -40.0 | 3.23 | 98.68 | 348.24 | 0.53 | 112.0 | -17.19 | -0.09 | 50.0 | -228.57 | 0.71 | 29.09 | 31.48 | 0.24 | 0.0 | -4.0 | 259.30 | -34.64 | 12.06 |
| 20Q1 (5) | 2.42 | 146.94 | 393.88 | -0.1 | 62.96 | 84.38 | -1.54 | -230.51 | -420.83 | -0.48 | -140.0 | -250.0 | 2.32 | 226.76 | 1646.67 | 0.25 | -3.85 | 177.78 | 0 | 100.0 | 100.0 | 1.63 | 12.12 | 216.84 | 0.25 | -71.59 | -55.36 | -0.18 | -205.88 | -280.0 | 0.55 | 0.0 | 10.0 | 0.24 | 0.0 | 4.35 | 396.72 | 288.62 | 572.0 |
| 19Q4 (4) | 0.98 | 1533.33 | 0.0 | -0.27 | 12.9 | 0.0 | 1.18 | 183.69 | 0.0 | -0.2 | -217.65 | 0.0 | 0.71 | 384.0 | 0.0 | 0.26 | 271.43 | 0.0 | -0.02 | 75.0 | 0.0 | 1.45 | 289.68 | 0.0 | 0.88 | 66.04 | 0.0 | 0.17 | -41.38 | 0.0 | 0.55 | 1.85 | 0.0 | 0.24 | 0.0 | 0.0 | 102.08 | 1720.49 | 0.0 |
| 19Q3 (3) | 0.06 | -96.98 | 0.0 | -0.31 | -293.75 | 0.0 | -1.41 | -276.25 | 0.0 | 0.17 | 112.5 | 0.0 | -0.25 | -111.63 | 0.0 | 0.07 | -46.15 | 0.0 | -0.08 | -60.0 | 0.0 | 0.37 | -48.36 | 0.0 | 0.53 | -17.19 | 0.0 | 0.29 | 314.29 | 0.0 | 0.54 | 0.0 | 0.0 | 0.24 | -4.0 | 0.0 | 5.61 | -97.58 | 0.0 |
| 19Q2 (2) | 1.99 | 306.12 | 0.0 | 0.16 | 125.0 | 0.0 | 0.8 | 66.67 | 0.0 | 0.08 | -75.0 | 0.0 | 2.15 | 1533.33 | 0.0 | 0.13 | 44.44 | 0.0 | -0.05 | -25.0 | 0.0 | 0.72 | 40.44 | 0.0 | 0.64 | 14.29 | 0.0 | 0.07 | -30.0 | 0.0 | 0.54 | 8.0 | 0.0 | 0.25 | 8.7 | 0.0 | 231.40 | 291.96 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 59.04 | 0.0 | 0.0 |
