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) | 65.22 | 11.47 | -91.84 | 0 | -49.32 | 0 | 0.31 | 0 | -26.62 | 0 | 0.2 | -9.09 | 0 | 0 | 0.14 | -23.38 | 75.34 | 25.46 | 64.26 | 17.31 | 0.79 | 21.54 | 0.36 | 20.0 | 99.71 | -5.03 |
| 2022 (9) | 58.51 | 14.41 | 27.36 | 0 | -35.37 | 0 | -0.12 | 0 | 85.87 | 89.68 | 0.22 | 37.5 | 0 | 0 | 0.18 | 29.88 | 60.05 | 3.29 | 54.78 | 15.69 | 0.65 | 1.56 | 0.3 | -21.05 | 104.99 | -0.7 |
| 2021 (8) | 51.14 | 31.6 | -5.87 | 0 | -29.62 | 0 | 0.26 | -52.73 | 45.27 | 96.4 | 0.16 | -36.0 | 0 | 0 | 0.14 | -52.22 | 58.14 | 37.25 | 47.35 | 38.9 | 0.64 | 18.52 | 0.38 | 65.22 | 105.73 | -5.16 |
| 2020 (7) | 38.86 | 64.04 | -15.81 | 0 | -17.63 | 0 | 0.55 | 511.11 | 23.05 | 141.61 | 0.25 | 19.05 | 0 | 0 | 0.30 | -25.25 | 42.36 | 75.48 | 34.09 | 72.52 | 0.54 | 10.2 | 0.23 | 91.67 | 111.47 | -4.15 |
| 2019 (6) | 23.69 | 163.22 | -14.15 | 0 | -7.38 | 0 | 0.09 | 125.0 | 9.54 | 28.4 | 0.21 | 425.0 | 0 | 0 | 0.40 | 204.32 | 24.14 | 152.51 | 19.76 | 125.31 | 0.49 | 6.52 | 0.12 | 33.33 | 116.30 | 20.43 |
| 2018 (5) | 9.0 | 39.75 | -1.57 | 0 | -7.54 | 0 | 0.04 | -50.0 | 7.43 | 36.58 | 0.04 | -42.86 | 0.17 | 0 | 0.13 | -38.26 | 9.56 | -12.53 | 8.77 | -3.31 | 0.46 | -2.13 | 0.09 | 0.0 | 96.57 | 44.4 |
| 2017 (4) | 6.44 | -49.25 | -1.0 | 0 | -6.57 | 0 | 0.08 | -76.47 | 5.44 | -40.15 | 0.07 | 133.33 | -0.05 | 0 | 0.21 | 133.76 | 10.93 | 12.68 | 9.07 | 1.91 | 0.47 | -9.62 | 0.09 | 0.0 | 66.87 | -49.88 |
| 2016 (3) | 12.69 | 172.32 | -3.6 | 0 | -3.14 | 0 | 0.34 | 0 | 9.09 | 153.2 | 0.03 | 0.0 | 0.05 | 0 | 0.09 | -42.26 | 9.7 | 203.12 | 8.9 | 189.9 | 0.52 | -3.7 | 0.09 | -35.71 | 133.44 | 7.38 |
| 2015 (2) | 4.66 | 57.97 | -1.07 | 0 | -1.95 | 0 | -0.06 | 0 | 3.59 | 322.35 | 0.03 | -57.14 | -0.22 | 0 | 0.16 | -63.2 | 3.2 | 56.1 | 3.07 | 34.65 | 0.54 | -10.0 | 0.14 | -22.22 | 124.27 | 28.9 |
| 2014 (1) | 2.95 | -5.75 | -2.1 | 0 | -1.19 | 0 | -0.11 | 0 | 0.85 | -74.4 | 0.07 | -12.5 | 0 | 0 | 0.43 | -18.35 | 2.05 | 102.97 | 2.28 | 93.22 | 0.6 | -17.81 | 0.18 | -14.29 | 96.41 | -34.7 |
| 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) | 24.69 | 907.76 | 23.02 | -31.49 | -158.73 | -361.54 | -0.01 | 99.98 | 92.86 | 1.03 | 263.49 | 101.96 | -6.8 | -112.13 | -121.18 | 0.06 | 0.0 | -33.33 | 0 | 0 | 0 | 0.16 | -5.46 | -44.29 | 20.73 | 11.15 | 23.69 | 15.74 | -9.8 | 17.99 | 0.22 | 4.76 | 37.5 | 0.08 | 33.33 | -11.11 | 153.93 | 1013.31 | 4.23 |
| 23Q3 (19) | 2.45 | -89.74 | -50.1 | 53.62 | 200.88 | 238.72 | -49.32 | -246700.0 | -39.99 | -0.63 | -203.28 | -36.96 | 56.07 | 291.5 | 170.35 | 0.06 | 102.22 | 50.0 | 0 | 0 | 0 | 0.17 | 102.16 | 25.13 | 18.65 | 1.14 | 25.34 | 17.45 | 4.87 | 16.96 | 0.21 | 0.0 | 31.25 | 0.06 | -60.0 | 20.0 | 13.83 | -90.15 | -57.4 |
| 23Q2 (18) | 23.87 | 68.1 | 32.76 | -53.15 | 12.63 | -896.85 | 0.02 | 300.0 | 300.0 | 0.61 | 187.14 | 134.62 | -29.28 | 37.21 | -218.78 | -2.7 | -197.12 | -13600.0 | 0 | 0 | 0 | -7.76 | -192.8 | -11248.46 | 18.44 | 5.25 | 31.43 | 16.64 | 15.32 | 24.83 | 0.21 | 31.25 | 31.25 | 0.15 | 114.29 | 150.0 | 140.41 | 44.96 | 5.82 |
| 23Q1 (17) | 14.2 | -29.25 | -8.68 | -60.83 | -605.23 | -747.21 | -0.01 | 92.86 | -200.0 | -0.7 | -237.25 | -59.09 | -46.63 | -245.22 | -657.11 | 2.78 | 2988.89 | 4533.33 | 0 | 0 | 0 | 8.36 | 2842.99 | 3968.8 | 17.52 | 4.53 | 21.84 | 14.43 | 8.17 | 9.32 | 0.16 | 0.0 | 0.0 | 0.07 | -22.22 | -30.0 | 96.86 | -34.41 | -16.16 |
| 22Q4 (16) | 20.07 | 308.76 | 10.4 | 12.04 | -23.94 | 339.84 | -0.14 | 99.6 | -1300.0 | 0.51 | 210.87 | 264.29 | 32.11 | 54.82 | 144.0 | 0.09 | 125.0 | 125.0 | 0 | 0 | 0 | 0.28 | 112.35 | 100.99 | 16.76 | 12.63 | 17.28 | 13.34 | -10.59 | 12.96 | 0.16 | 0.0 | -15.79 | 0.09 | 80.0 | -43.75 | 147.68 | 355.08 | -1.22 |
| 22Q3 (15) | 4.91 | -72.69 | -17.62 | 15.83 | 137.33 | -40.76 | -35.23 | -352200.0 | -19.02 | -0.46 | -276.92 | -253.85 | 20.74 | -15.86 | -36.54 | 0.04 | 100.0 | 33.33 | 0 | 0 | 0 | 0.13 | 92.24 | 27.45 | 14.88 | 6.06 | 1.57 | 14.92 | 11.93 | 23.92 | 0.16 | 0.0 | 6.67 | 0.05 | -16.67 | -28.57 | 32.45 | -75.54 | -33.24 |
| 22Q2 (14) | 17.98 | 15.63 | 9.1 | 6.67 | 192.9 | 178.75 | -0.01 | -200.0 | 0.0 | 0.26 | 159.09 | -31.58 | 24.65 | 194.5 | 207.74 | 0.02 | -66.67 | -33.33 | 0 | 0 | 0 | 0.07 | -66.13 | -33.94 | 14.03 | -2.43 | -5.65 | 13.33 | 0.98 | 13.83 | 0.16 | 0.0 | 6.67 | 0.06 | -40.0 | -14.29 | 132.69 | 14.86 | -3.94 |
| 22Q1 (13) | 15.55 | -14.47 | 47.81 | -7.18 | -43.03 | 62.43 | 0.01 | 200.0 | 200.0 | -0.44 | -414.29 | -238.46 | 8.37 | -36.4 | 197.44 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0 | 0.21 | 45.38 | -5.65 | 14.38 | 0.63 | 0.35 | 13.2 | 11.77 | 11.96 | 0.16 | -15.79 | 6.67 | 0.1 | -37.5 | 42.86 | 115.53 | -22.73 | 31.89 |
| 21Q4 (12) | 18.18 | 205.03 | 13.27 | -5.02 | -118.79 | -7.73 | -0.01 | 99.97 | 0.0 | 0.14 | 207.69 | 333.33 | 13.16 | -59.73 | 15.54 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 0.14 | 34.65 | -17.82 | 14.29 | -2.46 | 20.49 | 11.81 | -1.91 | 29.92 | 0.19 | 26.67 | 35.71 | 0.16 | 128.57 | 166.67 | 149.51 | 207.54 | -13.46 |
| 21Q3 (11) | 5.96 | -63.83 | 7.19 | 26.72 | 415.47 | 126.25 | -29.6 | -295900.0 | -67.99 | -0.13 | -134.21 | -230.0 | 32.68 | 307.99 | 88.14 | 0.03 | 0.0 | -62.5 | 0 | 0 | 0 | 0.11 | -0.35 | -70.49 | 14.65 | -1.48 | 25.54 | 12.04 | 2.82 | 29.32 | 0.15 | 0.0 | 7.14 | 0.07 | 0.0 | -36.36 | 48.61 | -64.81 | -16.41 |
| 21Q2 (10) | 16.48 | 56.65 | 54.45 | -8.47 | 55.68 | 31.91 | -0.01 | 0.0 | 0.0 | 0.38 | 392.31 | -17.39 | 8.01 | 193.25 | 552.54 | 0.03 | -50.0 | -62.5 | 0 | 0 | 0 | 0.11 | -51.63 | -74.21 | 14.87 | 3.77 | 54.09 | 11.71 | -0.68 | 50.9 | 0.15 | 0.0 | 15.38 | 0.07 | 0.0 | 133.33 | 138.14 | 57.7 | 2.54 |
| 21Q1 (9) | 10.52 | -34.45 | 59.64 | -19.11 | -310.09 | -81.48 | -0.01 | 0.0 | 0 | -0.13 | -116.67 | -316.67 | -8.59 | -175.42 | -118.02 | 0.06 | 50.0 | 20.0 | 0 | 0 | 0 | 0.22 | 26.63 | -17.47 | 14.33 | 20.83 | 55.93 | 11.79 | 29.7 | 48.86 | 0.15 | 7.14 | 15.38 | 0.07 | 16.67 | 133.33 | 87.59 | -49.3 | 7.4 |
| 20Q4 (8) | 16.05 | 188.67 | 80.95 | -4.66 | -139.46 | -77.19 | -0.01 | 99.94 | -114.29 | -0.06 | -160.0 | -175.0 | 11.39 | -34.43 | 82.53 | 0.04 | -50.0 | -42.86 | 0 | 0 | 0 | 0.17 | -51.66 | -58.81 | 11.86 | 1.63 | 44.99 | 9.09 | -2.36 | 49.26 | 0.14 | 0.0 | 7.69 | 0.06 | -45.45 | 50.0 | 172.77 | 197.06 | 21.93 |
| 20Q3 (7) | 5.56 | -47.89 | -12.85 | 11.81 | 194.94 | 195.99 | -17.62 | -176100.0 | -127.35 | 0.1 | -78.26 | 225.0 | 17.37 | 1081.36 | 67.5 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.36 | -12.9 | -41.24 | 11.67 | 20.93 | 67.43 | 9.31 | 19.97 | 57.0 | 0.14 | 7.69 | 16.67 | 0.11 | 266.67 | 266.67 | 58.16 | -56.83 | -44.58 |
| 20Q2 (6) | 10.67 | 61.91 | 86.21 | -12.44 | -18.14 | 9.79 | -0.01 | 0 | 0 | 0.46 | 666.67 | 253.85 | -1.77 | 55.08 | 78.04 | 0.08 | 60.0 | 166.67 | 0 | 0 | 0 | 0.41 | 54.77 | 57.03 | 9.65 | 5.01 | 80.37 | 7.76 | -2.02 | 70.55 | 0.13 | 0.0 | 8.33 | 0.03 | 0.0 | 0.0 | 134.72 | 65.18 | 10.51 |
| 20Q1 (5) | 6.59 | -25.7 | 144.07 | -10.53 | -300.38 | -512.21 | 0 | -100.0 | -100.0 | 0.06 | -25.0 | 220.0 | -3.94 | -163.14 | -502.04 | 0.05 | -28.57 | 400.0 | 0 | 0 | 0 | 0.26 | -36.79 | 157.66 | 9.19 | 12.35 | 152.47 | 7.92 | 30.05 | 149.06 | 0.13 | 0.0 | 8.33 | 0.03 | -25.0 | 50.0 | 81.56 | -42.44 | 0.29 |
| 19Q4 (4) | 8.87 | 39.03 | 0.0 | -2.63 | -165.91 | 0.0 | 0.07 | 100.9 | 0.0 | 0.08 | 200.0 | 0.0 | 6.24 | -39.83 | 0.0 | 0.07 | -22.22 | 0.0 | 0 | 0 | 0.0 | 0.42 | -31.04 | 0.0 | 8.18 | 17.36 | 0.0 | 6.09 | 2.7 | 0.0 | 0.13 | 8.33 | 0.0 | 0.04 | 33.33 | 0.0 | 141.69 | 35.03 | 0.0 |
| 19Q3 (3) | 6.38 | 11.34 | 0.0 | 3.99 | 128.93 | 0.0 | -7.75 | 0 | 0.0 | -0.08 | -161.54 | 0.0 | 10.37 | 228.66 | 0.0 | 0.09 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.61 | 132.77 | 0.0 | 6.97 | 30.28 | 0.0 | 5.93 | 30.33 | 0.0 | 0.12 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 104.93 | -13.93 | 0.0 |
| 19Q2 (2) | 5.73 | 112.22 | 0.0 | -13.79 | -701.74 | 0.0 | 0 | -100.0 | 0.0 | 0.13 | 360.0 | 0.0 | -8.06 | -922.45 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.26 | 153.95 | 0.0 | 5.35 | 46.98 | 0.0 | 4.55 | 43.08 | 0.0 | 0.12 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 121.91 | 49.91 | 0.0 |
| 19Q1 (1) | 2.7 | 0.0 | 0.0 | -1.72 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 81.33 | 0.0 | 0.0 |
