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) | 13.8 | 18.35 | -4.01 | 0 | -5.58 | 0 | 0.97 | 0 | 9.79 | -5.14 | 4.0 | -42.36 | 0 | 0 | 6.19 | -41.85 | 2.28 | 78.12 | 2.53 | 15.0 | 4.11 | -21.56 | 0.08 | -27.27 | 205.36 | 32.97 |
| 2022 (9) | 11.66 | 1945.61 | -1.34 | 0 | -8.5 | 0 | 0 | 0 | 10.32 | 0 | 6.94 | -62.28 | 0 | 0 | 10.64 | -69.43 | 1.28 | 0 | 2.2 | 0 | 5.24 | 80.07 | 0.11 | 37.5 | 154.44 | 398.53 |
| 2021 (8) | 0.57 | -88.08 | -18.52 | 0 | 16.59 | 3090.38 | -0.08 | 0 | -17.95 | 0 | 18.4 | 257.98 | 0 | 0 | 34.82 | 314.87 | -1.22 | 0 | -1.15 | 0 | 2.91 | 39.23 | 0.08 | 300.0 | 30.98 | -82.24 |
| 2020 (7) | 4.78 | 135.47 | -5.19 | 0 | 0.52 | 0 | -0.16 | 0 | -0.41 | 0 | 5.14 | 419.19 | 0 | 0 | 8.39 | 411.05 | 1.92 | 3.23 | 0.63 | -52.63 | 2.09 | -15.04 | 0.02 | 0.0 | 174.45 | 227.42 |
| 2019 (6) | 2.03 | 463.89 | -1.04 | 0 | -1.63 | 0 | -0.37 | 0 | 0.99 | 0 | 0.99 | -57.69 | 0 | 0 | 1.64 | -56.59 | 1.86 | 87.88 | 1.33 | 20.91 | 2.46 | -0.81 | 0.02 | 0.0 | 53.28 | 432.81 |
| 2018 (5) | 0.36 | -90.55 | -2.34 | 0 | 0.99 | 0 | 0.65 | 0 | -1.98 | 0 | 2.34 | 33.71 | 0 | 0 | 3.78 | 4.62 | 0.99 | -69.16 | 1.1 | -48.36 | 2.48 | 19.81 | 0.02 | 0.0 | 10.00 | -88.92 |
| 2017 (4) | 3.81 | -48.02 | -2.55 | 0 | -1.92 | 0 | -0.28 | 0 | 1.26 | -77.82 | 1.75 | -8.85 | 0 | 0 | 3.62 | -19.49 | 3.21 | 22.99 | 2.13 | 7.58 | 2.07 | -21.89 | 0.02 | 0.0 | 90.28 | -42.73 |
| 2016 (3) | 7.33 | 122.12 | -1.65 | 0 | -2.66 | 0 | 0.26 | 160.0 | 5.68 | 226.44 | 1.92 | 3100.0 | 0 | 0 | 4.49 | 2326.76 | 2.61 | 586.84 | 1.98 | 182.86 | 2.65 | 1.53 | 0.02 | -33.33 | 157.63 | 59.55 |
| 2015 (2) | 3.3 | 157.81 | -1.56 | 0 | -1.46 | 0 | 0.1 | 0 | 1.74 | -38.08 | 0.06 | -96.03 | -1.7 | 0 | 0.19 | -96.3 | 0.38 | 0 | 0.7 | -46.15 | 2.61 | 30.5 | 0.03 | -40.0 | 98.80 | 158.58 |
| 2014 (1) | 1.28 | -71.3 | 1.53 | 0 | -2.53 | 0 | -1.55 | 0 | 2.81 | -33.73 | 1.51 | 160.34 | 0 | 0 | 5.00 | 130.41 | -0.58 | 0 | 1.3 | 35.42 | 2.0 | 36.05 | 0.05 | -16.67 | 38.21 | -78.67 |
| 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) | 5.56 | 107.46 | 80.52 | -1.04 | -16.85 | 22.39 | -1.9 | -160.27 | -31.03 | 0.13 | -45.83 | 165.0 | 4.52 | 152.51 | 159.77 | 1.03 | 17.05 | -28.47 | 0 | 0 | 0 | 5.70 | 14.71 | -7.89 | 0.93 | 14.81 | 36.76 | 0.7 | -14.63 | 52.17 | 0.66 | -32.65 | -50.38 | 0.02 | 0.0 | 0.0 | 402.90 | 173.61 | 136.77 |
| 23Q3 (19) | 2.68 | 87.41 | -14.92 | -0.89 | 21.24 | -493.33 | -0.73 | 29.13 | 72.76 | 0.24 | 0.0 | 100.0 | 1.79 | 496.67 | -40.33 | 0.88 | -21.43 | -16.19 | 0 | 0 | 0 | 4.97 | -40.11 | -20.07 | 0.81 | 1520.0 | -6.9 | 0.82 | 7.89 | -36.43 | 0.98 | -18.33 | -32.41 | 0.02 | 0.0 | -33.33 | 147.25 | 103.89 | 29.49 |
| 23Q2 (18) | 1.43 | -65.38 | -30.92 | -1.13 | -18.95 | -141.24 | -1.03 | 46.35 | 86.16 | 0.24 | -35.14 | 84.62 | 0.3 | -90.57 | -93.76 | 1.12 | 16.67 | -40.43 | 0 | 0 | 0 | 8.30 | 32.48 | -41.4 | 0.05 | -89.8 | 129.41 | 0.76 | 204.0 | 100.0 | 1.2 | -6.25 | -11.76 | 0.02 | 0.0 | -33.33 | 72.22 | -72.89 | -38.24 |
| 23Q1 (17) | 4.13 | 34.09 | 22.92 | -0.95 | 29.1 | 63.32 | -1.92 | -32.41 | -162.75 | 0.37 | 285.0 | 1025.0 | 3.18 | 82.76 | 312.99 | 0.96 | -33.33 | -62.79 | 0 | 0 | 0 | 6.26 | 1.2 | -71.46 | 0.49 | -27.94 | 590.0 | 0.25 | -45.65 | 257.14 | 1.28 | -3.76 | 15.32 | 0.02 | 0.0 | -33.33 | 266.45 | 56.58 | -4.05 |
| 22Q4 (16) | 3.08 | -2.22 | 1093.55 | -1.34 | -793.33 | 89.42 | -1.45 | 45.9 | -111.47 | -0.2 | -266.67 | -266.67 | 1.74 | -42.0 | 113.42 | 1.44 | 37.14 | -88.64 | 0 | 0 | 0 | 6.19 | -0.46 | -91.53 | 0.68 | -21.84 | 666.67 | 0.46 | -64.34 | 231.43 | 1.33 | -8.28 | 35.71 | 0.02 | -33.33 | -33.33 | 170.17 | 49.64 | 462.29 |
| 22Q3 (15) | 3.15 | 52.17 | 694.34 | -0.15 | -105.47 | 94.38 | -2.68 | 63.98 | -181.71 | 0.12 | -7.69 | -33.33 | 3.0 | -37.63 | 193.75 | 1.05 | -44.15 | -59.77 | 0 | 0 | 0 | 6.22 | -56.09 | -66.61 | 0.87 | 611.76 | 235.94 | 1.29 | 239.47 | 352.94 | 1.45 | 6.62 | 85.9 | 0.03 | 0.0 | 0.0 | 113.72 | -2.76 | 164.37 |
| 22Q2 (14) | 2.07 | -38.39 | 122.58 | 2.74 | 205.79 | 244.97 | -7.44 | -343.14 | -2007.69 | 0.13 | 425.0 | 8.33 | 4.81 | 524.68 | 601.04 | 1.88 | -27.13 | 4.44 | 0 | 0 | 0 | 14.16 | -35.47 | -14.27 | -0.17 | -70.0 | 64.58 | 0.38 | 442.86 | 188.37 | 1.36 | 22.52 | 115.87 | 0.03 | 0.0 | 50.0 | 116.95 | -57.88 | -72.33 |
| 22Q1 (13) | 3.36 | 1183.87 | 600.0 | -2.59 | 79.54 | -97.71 | 3.06 | -75.79 | 992.86 | -0.04 | -133.33 | 91.84 | 0.77 | 105.94 | 192.77 | 2.58 | -79.65 | 95.45 | 0 | 0 | 0 | 21.94 | -69.98 | 76.01 | -0.1 | 16.67 | -1100.0 | 0.07 | 120.0 | -46.15 | 1.11 | 13.27 | 113.46 | 0.03 | 0.0 | 200.0 | 277.69 | 691.2 | 281.82 |
| 21Q4 (12) | -0.31 | 41.51 | -358.33 | -12.66 | -374.16 | -244.96 | 12.64 | 285.37 | 319.93 | 0.12 | -33.33 | 185.71 | -12.97 | -305.31 | -265.35 | 12.68 | 385.82 | 253.2 | 0 | 0 | 0 | 73.08 | 292.58 | 214.12 | -0.12 | 81.25 | -200.0 | -0.35 | 31.37 | -45.83 | 0.98 | 25.64 | 108.51 | 0.03 | 0.0 | 200.0 | -46.97 | 73.41 | -193.94 |
| 21Q3 (11) | -0.53 | -156.99 | -111.7 | -2.67 | -41.27 | -124.37 | 3.28 | 741.03 | 252.56 | 0.18 | 50.0 | -73.53 | -3.2 | -233.33 | -195.81 | 2.61 | 45.0 | 113.93 | 0 | 0 | 0 | 18.62 | 12.73 | 142.62 | -0.64 | -33.33 | -164.0 | -0.51 | -18.6 | -288.89 | 0.78 | 23.81 | 56.0 | 0.03 | 50.0 | 0 | -176.67 | -141.79 | -130.03 |
| 21Q2 (10) | 0.93 | 93.75 | 287.5 | -1.89 | -44.27 | -950.0 | 0.39 | 39.29 | 378.57 | 0.12 | 124.49 | 124.0 | -0.96 | -15.66 | -1700.0 | 1.8 | 36.36 | 800.0 | 0 | 0 | 0 | 16.51 | 32.49 | 1246.7 | -0.48 | -4900.0 | -157.83 | -0.43 | -430.77 | -202.38 | 0.63 | 21.15 | 18.87 | 0.02 | 100.0 | 0 | 422.73 | 481.25 | 1573.3 |
| 21Q1 (9) | 0.48 | 300.0 | 500.0 | -1.31 | 64.31 | -718.75 | 0.28 | -90.7 | 240.0 | -0.49 | -250.0 | -133.33 | -0.83 | 76.62 | -196.43 | 1.32 | -63.23 | 842.86 | 0 | 0 | 0 | 12.46 | -46.43 | 1111.74 | 0.01 | 125.0 | -92.31 | 0.13 | 154.17 | -27.78 | 0.52 | 10.64 | -11.86 | 0.01 | 0.0 | 0 | 72.73 | 45.45 | 566.67 |
| 20Q4 (8) | 0.12 | -97.35 | -90.08 | -3.67 | -208.4 | -948.57 | 3.01 | 240.0 | 6120.0 | -0.14 | -120.59 | 65.85 | -3.55 | -206.29 | -512.79 | 3.59 | 194.26 | 1058.06 | 0 | 0 | 0 | 23.27 | 203.23 | 1249.45 | -0.04 | -104.0 | -103.1 | -0.24 | -188.89 | -132.43 | 0.47 | -6.0 | -20.34 | 0.01 | 0 | 0 | 50.00 | -91.5 | -45.04 |
| 20Q3 (7) | 4.53 | 1787.5 | 1662.07 | -1.19 | -561.11 | -376.0 | -2.15 | -1435.71 | -290.91 | 0.68 | 236.0 | 15.25 | 3.34 | 5466.67 | 718.52 | 1.22 | 510.0 | 408.33 | 0 | 0 | 0 | 7.67 | 525.73 | 384.99 | 1.0 | 20.48 | 566.67 | 0.27 | -35.71 | -6.9 | 0.5 | -5.66 | -16.67 | 0 | 0 | 0 | 588.31 | 2228.73 | 1905.51 |
| 20Q2 (6) | 0.24 | 300.0 | -50.0 | -0.18 | -12.5 | -28.57 | -0.14 | 30.0 | 64.1 | -0.5 | -138.1 | -108.33 | 0.06 | 121.43 | -82.35 | 0.2 | 42.86 | 42.86 | 0 | 0 | 0 | 1.23 | 19.21 | 15.97 | 0.83 | 538.46 | 1560.0 | 0.42 | 133.33 | 121.05 | 0.53 | -10.17 | -14.52 | 0 | 0 | 0 | 25.26 | 262.11 | -57.37 |
| 20Q1 (5) | -0.12 | -109.92 | -118.75 | -0.16 | 54.29 | 44.83 | -0.2 | -300.0 | 68.75 | -0.21 | 48.78 | 32.26 | -0.28 | -132.56 | -180.0 | 0.14 | -54.84 | -53.33 | 0 | 0 | 0 | 1.03 | -40.34 | -52.37 | 0.13 | -89.92 | -63.89 | 0.18 | -75.68 | 80.0 | 0.59 | 0.0 | -7.81 | 0 | 0 | 0 | -15.58 | -117.13 | -118.02 |
| 19Q4 (4) | 1.21 | 517.24 | 0.0 | -0.35 | -40.0 | 0.0 | -0.05 | 90.91 | 0.0 | -0.41 | -169.49 | 0.0 | 0.86 | 259.26 | 0.0 | 0.31 | 29.17 | 0.0 | 0 | 0 | 0.0 | 1.72 | 8.98 | 0.0 | 1.29 | 760.0 | 0.0 | 0.74 | 155.17 | 0.0 | 0.59 | -1.67 | 0.0 | 0 | 0 | 0.0 | 90.98 | 379.21 | 0.0 |
| 19Q3 (3) | -0.29 | -160.42 | 0.0 | -0.25 | -78.57 | 0.0 | -0.55 | -41.03 | 0.0 | 0.59 | 345.83 | 0.0 | -0.54 | -258.82 | 0.0 | 0.24 | 71.43 | 0.0 | 0 | 0 | 0.0 | 1.58 | 49.62 | 0.0 | 0.15 | 200.0 | 0.0 | 0.29 | 52.63 | 0.0 | 0.6 | -3.23 | 0.0 | 0 | 0 | 0.0 | -32.58 | -154.99 | 0.0 |
| 19Q2 (2) | 0.48 | -25.0 | 0.0 | -0.14 | 51.72 | 0.0 | -0.39 | 39.06 | 0.0 | -0.24 | 22.58 | 0.0 | 0.34 | -2.86 | 0.0 | 0.14 | -53.33 | 0.0 | 0 | 0 | 0.0 | 1.06 | -51.04 | 0.0 | 0.05 | -86.11 | 0.0 | 0.19 | 90.0 | 0.0 | 0.62 | -3.12 | 0.0 | 0 | 0 | 0.0 | 59.26 | -31.48 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 86.49 | 0.0 | 0.0 |
