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) | 14.58 | -42.03 | -7.35 | 0 | -11.74 | 0 | -0.45 | 0 | 7.23 | -71.68 | 6.87 | 43.12 | 0 | 0 | 8.26 | 77.37 | 13.8 | -32.32 | 11.48 | -37.95 | 1.48 | 14.73 | 0.24 | -7.69 | 110.45 | -11.94 |
| 2022 (9) | 25.15 | 204.11 | 0.38 | 0 | -7.01 | 0 | 0 | 0 | 25.53 | 1104.25 | 4.8 | 32.96 | -0.07 | 0 | 4.66 | 31.58 | 20.39 | 4.62 | 18.5 | 18.51 | 1.29 | 32.99 | 0.26 | 4.0 | 125.44 | 155.27 |
| 2021 (8) | 8.27 | -35.39 | -6.15 | 0 | -3.35 | 0 | -0.08 | 0 | 2.12 | -78.21 | 3.61 | 902.78 | -0.13 | 0 | 3.54 | 603.4 | 19.49 | 61.47 | 15.61 | 67.49 | 0.97 | 1.04 | 0.25 | 25.0 | 49.14 | -59.77 |
| 2020 (7) | 12.8 | 16.68 | -3.07 | 0 | -6.26 | 0 | 0.1 | 900.0 | 9.73 | 18.66 | 0.36 | -53.85 | -0.13 | 0 | 0.50 | -52.49 | 12.07 | -13.1 | 9.32 | -8.09 | 0.96 | 26.32 | 0.2 | -28.57 | 122.14 | 24.48 |
| 2019 (6) | 10.97 | -18.62 | -2.77 | 0 | -5.88 | 0 | 0.01 | -50.0 | 8.2 | -9.99 | 0.78 | -65.64 | -0.3 | 0 | 1.06 | -63.29 | 13.89 | 25.25 | 10.14 | 20.28 | 0.76 | 68.89 | 0.28 | 21.74 | 98.12 | -33.69 |
| 2018 (5) | 13.48 | 249.22 | -4.37 | 0 | -3.05 | 0 | 0.02 | 0 | 9.11 | 4961.11 | 2.27 | 8.61 | -0.65 | 0 | 2.89 | -9.64 | 11.09 | 11.35 | 8.43 | 9.77 | 0.45 | 28.57 | 0.23 | 15.0 | 147.97 | 215.49 |
| 2017 (4) | 3.86 | -21.06 | -3.68 | 0 | -2.44 | 0 | -0.01 | 0 | 0.18 | -95.74 | 2.09 | 344.68 | -1.41 | 0 | 3.19 | 215.71 | 9.96 | 80.76 | 7.68 | 65.52 | 0.35 | 6.06 | 0.2 | -13.04 | 46.90 | -50.13 |
| 2016 (3) | 4.89 | -8.26 | -0.66 | 0 | -1.63 | 0 | 0.01 | -80.0 | 4.23 | 6.55 | 0.47 | 0.0 | -0.18 | 0 | 1.01 | -5.6 | 5.51 | -13.36 | 4.64 | -17.29 | 0.33 | 22.22 | 0.23 | 15.0 | 94.04 | 7.27 |
| 2015 (2) | 5.33 | 65.53 | -1.36 | 0 | 1.91 | 0 | 0.05 | -54.55 | 3.97 | 21.78 | 0.47 | 2.17 | -0.66 | 0 | 1.07 | -17.77 | 6.36 | 24.71 | 5.61 | 10.65 | 0.27 | 42.11 | 0.2 | -16.67 | 87.66 | 49.74 |
| 2014 (1) | 3.22 | 36.44 | 0.04 | 0 | -1.26 | 0 | 0.11 | 0 | 3.26 | 0 | 0.46 | -94.31 | -0.45 | 0 | 1.30 | -95.49 | 5.1 | 58.39 | 5.07 | 77.27 | 0.19 | 5.56 | 0.24 | -44.19 | 58.55 | -13.92 |
| 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) | 1.38 | -77.52 | -89.37 | -1.36 | -444.0 | -162.1 | -0.1 | 98.97 | 89.25 | -0.48 | 0 | -2300.0 | 0.02 | -99.66 | -99.87 | 1.06 | 381.82 | 360.87 | 0 | 0 | 0 | 4.98 | 350.83 | 394.84 | 3.54 | 12.74 | -22.71 | 2.62 | -14.38 | -31.95 | 0.39 | 5.41 | 11.43 | 0.06 | 20.0 | -14.29 | 44.95 | -74.52 | -85.21 |
| 23Q3 (19) | 6.14 | 46.54 | -8.49 | -0.25 | 94.33 | -109.54 | -9.75 | -12087.5 | -0.62 | 0 | -100.0 | 0 | 5.89 | 2777.27 | -36.87 | 0.22 | -94.99 | -70.67 | 0 | 0 | 100.0 | 1.10 | -95.14 | -62.32 | 3.14 | 18.49 | -43.63 | 3.06 | 32.47 | -43.65 | 0.37 | 2.78 | 8.82 | 0.05 | -16.67 | -28.57 | 176.44 | 14.96 | 53.56 |
| 23Q2 (18) | 4.19 | 45.99 | -23.68 | -4.41 | -231.58 | -14600.0 | -0.08 | 95.56 | -233.33 | 0.03 | 0 | 0.0 | -0.22 | -114.29 | -104.03 | 4.39 | 262.81 | 778.0 | 0 | 0 | 100.0 | 22.73 | 324.62 | 1203.59 | 2.65 | -40.72 | -55.98 | 2.31 | -33.62 | -56.98 | 0.36 | 2.86 | 16.13 | 0.06 | -14.29 | 0.0 | 153.48 | 108.56 | 60.47 |
| 23Q1 (17) | 2.87 | -77.89 | 9666.67 | -1.33 | -160.73 | 69.77 | -1.8 | -93.55 | -150.7 | 0 | 100.0 | 100.0 | 1.54 | -89.85 | 134.76 | 1.21 | 426.09 | -63.55 | 0 | 0 | 0 | 5.35 | 432.37 | -58.23 | 4.47 | -2.4 | 5.67 | 3.48 | -9.61 | -9.84 | 0.35 | 0.0 | 16.67 | 0.07 | 0.0 | 16.67 | 73.59 | -75.79 | 10451.62 |
| 22Q4 (16) | 12.98 | 93.44 | 40.02 | 2.19 | -16.41 | 140.11 | -0.93 | 90.4 | -176.86 | -0.02 | 0 | 80.0 | 15.17 | 62.59 | 298.16 | 0.23 | -69.33 | -89.91 | 0 | 100.0 | 100.0 | 1.01 | -65.67 | -89.43 | 4.58 | -17.77 | 31.99 | 3.85 | -29.1 | 32.76 | 0.35 | 2.94 | 45.83 | 0.07 | 0.0 | -12.5 | 303.98 | 164.57 | 5.59 |
| 22Q3 (15) | 6.71 | 22.22 | 67.75 | 2.62 | 8833.33 | -8.71 | -9.69 | -16250.0 | -52.84 | 0 | -100.0 | 100.0 | 9.33 | 70.88 | 35.81 | 0.75 | 50.0 | -36.97 | -0.02 | 60.0 | -113.33 | 2.93 | 67.99 | -26.78 | 5.57 | -7.48 | -16.62 | 5.43 | 1.12 | 1.69 | 0.34 | 9.68 | 36.0 | 0.07 | 16.67 | 16.67 | 114.90 | 20.13 | 62.29 |
| 22Q2 (14) | 5.49 | 18400.0 | 238.64 | -0.03 | 99.32 | 92.68 | 0.06 | -98.31 | -92.59 | 0.03 | 250.0 | 50.0 | 5.46 | 223.25 | 224.94 | 0.5 | -84.94 | 354.55 | -0.05 | 0 | 64.29 | 1.74 | -86.39 | 357.4 | 6.02 | 42.32 | -2.43 | 5.37 | 39.12 | 12.58 | 0.31 | 3.33 | 29.17 | 0.06 | 0.0 | 0.0 | 95.64 | 13554.01 | 222.45 |
| 22Q1 (13) | -0.03 | -100.32 | 97.14 | -4.4 | 19.41 | -39.68 | 3.55 | 193.39 | 265.98 | -0.02 | 80.0 | -166.67 | -4.43 | -216.27 | -5.48 | 3.32 | 45.61 | 10966.67 | 0 | 100.0 | 100.0 | 12.82 | 34.76 | 8189.32 | 4.23 | 21.9 | 33.02 | 3.86 | 33.1 | 48.46 | 0.3 | 25.0 | 25.0 | 0.06 | -25.0 | 20.0 | -0.71 | -100.25 | 98.04 |
| 21Q4 (12) | 9.27 | 131.75 | 95.16 | -5.46 | -290.24 | -4450.0 | 1.21 | 119.09 | 1108.33 | -0.1 | -150.0 | -900.0 | 3.81 | -44.54 | -17.71 | 2.28 | 91.6 | 2750.0 | -0.03 | -120.0 | -50.0 | 9.51 | 137.72 | 1772.65 | 3.47 | -48.05 | 48.29 | 2.9 | -45.69 | 65.71 | 0.24 | -4.0 | 0.0 | 0.08 | 33.33 | 60.0 | 287.89 | 306.64 | 23.64 |
| 21Q3 (11) | 4.0 | 201.01 | 2.04 | 2.87 | 800.0 | 1089.66 | -6.34 | -882.72 | -5.49 | -0.04 | -300.0 | 0 | 6.87 | 257.21 | 89.26 | 1.19 | 981.82 | 2280.0 | 0.15 | 207.14 | 600.0 | 4.00 | 949.44 | 1202.04 | 6.68 | 8.27 | 153.03 | 5.34 | 11.95 | 175.26 | 0.25 | 4.17 | 4.17 | 0.06 | 0.0 | 20.0 | 70.80 | 190.64 | -59.73 |
| 21Q2 (10) | -3.96 | -277.14 | -183.9 | -0.41 | 86.98 | -612.5 | 0.81 | -16.49 | 1720.0 | 0.02 | -33.33 | -94.74 | -4.37 | -4.05 | -191.04 | 0.11 | 266.67 | 120.0 | -0.14 | -16.67 | -180.0 | 0.38 | 146.56 | 46.18 | 6.17 | 94.03 | 87.54 | 4.77 | 83.46 | 93.9 | 0.24 | 0.0 | -7.69 | 0.06 | 20.0 | 100.0 | -78.11 | -114.98 | -145.51 |
| 21Q1 (9) | -1.05 | -122.11 | -77.97 | -3.15 | -2525.0 | -15.38 | 0.97 | 908.33 | 1485.71 | 0.03 | 400.0 | 150.0 | -4.2 | -190.71 | -26.51 | 0.03 | -62.5 | -82.35 | -0.12 | -500.0 | -300.0 | 0.15 | -69.56 | -81.51 | 3.18 | 35.9 | -16.54 | 2.6 | 48.57 | -17.72 | 0.24 | 0.0 | 14.29 | 0.05 | 0.0 | -28.57 | -36.33 | -115.6 | -111.84 |
| 20Q4 (8) | 4.75 | 21.17 | 45.71 | -0.12 | 58.62 | -113.33 | -0.12 | 98.0 | 88.89 | -0.01 | 0 | 0.0 | 4.63 | 27.55 | 11.3 | 0.08 | 60.0 | -80.0 | -0.02 | 33.33 | 50.0 | 0.51 | 65.28 | -76.77 | 2.34 | -11.36 | -29.94 | 1.75 | -9.79 | -23.91 | 0.24 | 0.0 | 26.32 | 0.05 | 0.0 | -28.57 | 232.84 | 32.46 | 82.85 |
| 20Q3 (7) | 3.92 | -16.95 | 495.96 | -0.29 | -462.5 | 90.71 | -6.01 | -11920.0 | -59.84 | 0 | -100.0 | 100.0 | 3.63 | -24.38 | 188.32 | 0.05 | 0.0 | 0.0 | -0.03 | 40.0 | 50.0 | 0.31 | 17.82 | 17.82 | 2.64 | -19.76 | -31.25 | 1.94 | -21.14 | -33.56 | 0.24 | -7.69 | -20.0 | 0.05 | 66.67 | -16.67 | 175.78 | 2.42 | 682.4 |
| 20Q2 (6) | 4.72 | 900.0 | 14.01 | 0.08 | 102.93 | 140.0 | -0.05 | 28.57 | 95.28 | 0.38 | 733.33 | 533.33 | 4.8 | 244.58 | 21.83 | 0.05 | -70.59 | 400.0 | -0.05 | -66.67 | 73.68 | 0.26 | -68.81 | 341.05 | 3.29 | -13.65 | 2.81 | 2.46 | -22.15 | 2.93 | 0.26 | 23.81 | 100.0 | 0.03 | -57.14 | -57.14 | 171.64 | 1100.73 | 7.38 |
| 20Q1 (5) | -0.59 | -118.1 | -112.94 | -2.73 | -403.33 | -702.94 | -0.07 | 93.52 | -450.0 | -0.06 | -500.0 | -200.0 | -3.32 | -179.81 | -178.67 | 0.17 | -57.5 | -46.88 | -0.03 | 25.0 | -200.0 | 0.84 | -61.76 | -49.7 | 3.81 | 14.07 | 8.55 | 3.16 | 37.39 | 24.9 | 0.21 | 10.53 | 50.0 | 0.07 | 0.0 | -12.5 | -17.15 | -113.47 | -110.34 |
| 19Q4 (4) | 3.26 | 429.29 | 0.0 | 0.9 | 128.85 | 0.0 | -1.08 | 71.28 | 0.0 | -0.01 | 90.0 | 0.0 | 4.16 | 201.22 | 0.0 | 0.4 | 700.0 | 0.0 | -0.04 | 33.33 | 0.0 | 2.19 | 738.49 | 0.0 | 3.34 | -13.02 | 0.0 | 2.3 | -21.23 | 0.0 | 0.19 | -36.67 | 0.0 | 0.07 | 16.67 | 0.0 | 127.34 | 521.91 | 0.0 |
| 19Q3 (3) | -0.99 | -123.91 | 0.0 | -3.12 | -1460.0 | 0.0 | -3.76 | -254.72 | 0.0 | -0.1 | -266.67 | 0.0 | -4.11 | -204.31 | 0.0 | 0.05 | 400.0 | 0.0 | -0.06 | 68.42 | 0.0 | 0.26 | 341.05 | 0.0 | 3.84 | 20.0 | 0.0 | 2.92 | 22.18 | 0.0 | 0.3 | 130.77 | 0.0 | 0.06 | -14.29 | 0.0 | -30.18 | -118.88 | 0.0 |
| 19Q2 (2) | 4.14 | -9.21 | 0.0 | -0.2 | 41.18 | 0.0 | -1.06 | -5400.0 | 0.0 | 0.06 | 0.0 | 0.0 | 3.94 | -6.64 | 0.0 | 0.01 | -96.88 | 0.0 | -0.19 | -1800.0 | 0.0 | 0.06 | -96.44 | 0.0 | 3.2 | -8.83 | 0.0 | 2.39 | -5.53 | 0.0 | 0.13 | -7.14 | 0.0 | 0.07 | -12.5 | 0.0 | 159.85 | -3.6 | 0.0 |
| 19Q1 (1) | 4.56 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 4.22 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 165.82 | 0.0 | 0.0 |
