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) | 9.52 | 44.46 | -9.89 | 0 | -6.93 | 0 | -0.07 | 0 | -0.37 | 0 | 2.3 | 48.39 | 0 | 0 | 4.25 | 74.85 | 6.7 | -51.45 | 5.11 | -46.99 | 1.63 | 16.43 | 0.25 | 108.33 | 136.19 | 130.64 |
| 2022 (9) | 6.59 | -56.04 | 0.28 | 0 | -6.15 | 0 | 0.03 | 0 | 6.87 | -26.6 | 1.55 | 19.23 | 0 | 0 | 2.43 | 26.33 | 13.8 | -0.65 | 9.64 | 3.77 | 1.4 | 8.53 | 0.12 | 33.33 | 59.05 | -57.97 |
| 2021 (8) | 14.99 | 38.41 | -5.63 | 0 | -1.59 | 0 | -0.04 | 0 | 9.36 | 15.41 | 1.3 | -51.67 | 0 | 0 | 1.92 | -61.48 | 13.89 | 109.82 | 9.29 | 103.28 | 1.29 | 0.0 | 0.09 | -10.0 | 140.49 | -22.69 |
| 2020 (7) | 10.83 | 370.87 | -2.72 | 0 | -4.91 | 0 | 0.03 | 0 | 8.11 | 1147.69 | 2.69 | 76.97 | 0 | 0 | 4.99 | 49.26 | 6.62 | 42.37 | 4.57 | 32.46 | 1.29 | 5.74 | 0.1 | 42.86 | 181.71 | 274.48 |
| 2019 (6) | 2.3 | -60.34 | -1.65 | 0 | -1.93 | 0 | -0.02 | 0 | 0.65 | -85.87 | 1.52 | 46.15 | 0 | 0 | 3.34 | 55.83 | 4.65 | -24.64 | 3.45 | -12.21 | 1.22 | 17.31 | 0.07 | 133.33 | 48.52 | -58.17 |
| 2018 (5) | 5.8 | 73.65 | -1.2 | 0 | -7.59 | 0 | 0.08 | 100.0 | 4.6 | 90.08 | 1.04 | 15.56 | 0 | 0 | 2.15 | 0.7 | 6.17 | 43.16 | 3.93 | 38.38 | 1.04 | 2.97 | 0.03 | 0.0 | 116.00 | 34.75 |
| 2017 (4) | 3.34 | -40.78 | -0.92 | 0 | -0.39 | 0 | 0.04 | 0.0 | 2.42 | -47.51 | 0.9 | -12.62 | 0 | 0 | 2.13 | -22.67 | 4.31 | 22.79 | 2.84 | 40.59 | 1.01 | -14.41 | 0.03 | -40.0 | 86.08 | -50.4 |
| 2016 (3) | 5.64 | 34.29 | -1.03 | 0 | -1.15 | 0 | 0.04 | 0 | 4.61 | 42.72 | 1.03 | 10.75 | 0 | 0 | 2.76 | -8.36 | 3.51 | 97.19 | 2.02 | 36.49 | 1.18 | -9.23 | 0.05 | 0.0 | 173.54 | 16.93 |
| 2015 (2) | 4.2 | -14.29 | -0.97 | 0 | -1.8 | 0 | -0.14 | 0 | 3.23 | -22.54 | 0.93 | 52.46 | 0 | 0 | 3.01 | 71.83 | 1.78 | -27.64 | 1.48 | -37.02 | 1.3 | -5.11 | 0.05 | 0.0 | 148.41 | 14.18 |
| 2014 (1) | 4.9 | 89.19 | -0.73 | 0 | -3.52 | 0 | -0.01 | 0 | 4.17 | 253.39 | 0.61 | -51.97 | 0 | 0 | 1.75 | -58.06 | 2.46 | 59.74 | 2.35 | 130.39 | 1.37 | -2.84 | 0.05 | 0.0 | 129.97 | 24.45 |
| 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) | 4.41 | 324.04 | 244.53 | -6.53 | -313.4 | -1260.42 | -0.92 | 84.89 | -4700.0 | 0 | 100.0 | 100.0 | -2.12 | -151.71 | -365.0 | 0.46 | -26.98 | 0.0 | 0 | 0 | 0 | 3.04 | -28.58 | -32.67 | 2.35 | 27.03 | 106.14 | 1.55 | -3.73 | 112.33 | 0.43 | 2.38 | 16.22 | 0.06 | 0.0 | 20.0 | 216.18 | 334.43 | 94.22 |
| 23Q3 (19) | 1.04 | -34.59 | -32.47 | 3.06 | 242.99 | 601.64 | -6.09 | -851.85 | 12.5 | -0.03 | 86.96 | 57.14 | 4.1 | 845.45 | 340.86 | 0.63 | 14.55 | 53.66 | 0 | 0 | 0 | 4.26 | 2.08 | 42.65 | 1.85 | 25.85 | -31.99 | 1.61 | 30.89 | -26.15 | 0.42 | 7.69 | 16.67 | 0.06 | 0.0 | 100.0 | 49.76 | -47.42 | -16.96 |
| 23Q2 (18) | 1.59 | -35.89 | -43.21 | -2.14 | 49.88 | -107.77 | 0.81 | 209.46 | 107.69 | -0.23 | -227.78 | -355.56 | -0.55 | 69.27 | -131.07 | 0.55 | -16.67 | 48.65 | 0 | 0 | 0 | 4.17 | -29.94 | 131.32 | 1.47 | 41.35 | -72.57 | 1.23 | 68.49 | -66.21 | 0.39 | 0.0 | 14.71 | 0.06 | 0.0 | 200.0 | 94.64 | -54.97 | 35.2 |
| 23Q1 (17) | 2.48 | 93.75 | 155.67 | -4.27 | -789.58 | -278.66 | -0.74 | -3800.0 | -285.0 | 0.18 | 460.0 | 200.0 | -1.79 | -323.75 | -153.27 | 0.66 | 43.48 | 112.9 | 0 | 0 | 0 | 5.96 | 31.82 | 272.77 | 1.04 | -8.77 | -77.34 | 0.73 | 0.0 | -76.3 | 0.39 | 5.41 | 18.18 | 0.06 | 20.0 | 200.0 | 210.17 | 88.82 | 643.18 |
| 22Q4 (16) | 1.28 | -16.88 | -77.39 | -0.48 | 21.31 | 83.89 | 0.02 | 100.29 | -99.3 | -0.05 | 28.57 | 58.33 | 0.8 | -13.98 | -70.15 | 0.46 | 12.2 | 48.39 | 0 | 0 | 0 | 4.52 | 51.32 | 163.54 | 1.14 | -58.09 | -73.24 | 0.73 | -66.51 | -74.02 | 0.37 | 2.78 | 12.12 | 0.05 | 66.67 | 150.0 | 111.30 | 85.75 | -37.86 |
| 22Q3 (15) | 1.54 | -45.0 | -50.16 | -0.61 | 40.78 | -187.14 | -6.96 | -1884.62 | -46.53 | -0.07 | -177.78 | -240.0 | 0.93 | -47.46 | -75.46 | 0.41 | 10.81 | 46.43 | 0 | 0 | 0 | 2.99 | 65.53 | 95.59 | 2.72 | -49.25 | -36.15 | 2.18 | -40.11 | -22.42 | 0.36 | 5.88 | 9.09 | 0.03 | 50.0 | 0.0 | 59.92 | -14.4 | -38.53 |
| 22Q2 (14) | 2.8 | 188.66 | 18.14 | -1.03 | -143.1 | -3.0 | 0.39 | -2.5 | 225.0 | 0.09 | 50.0 | 125.0 | 1.77 | -47.32 | 29.2 | 0.37 | 19.35 | -13.95 | 0 | 0 | 0 | 1.80 | 12.9 | -32.45 | 5.36 | 16.78 | 75.74 | 3.64 | 18.18 | 80.2 | 0.34 | 3.03 | 6.25 | 0.02 | 0.0 | -33.33 | 70.00 | 147.53 | -30.0 |
| 22Q1 (13) | 0.97 | -82.86 | -74.87 | 2.39 | 180.2 | 201.27 | 0.4 | -85.96 | 110.53 | 0.06 | 150.0 | 700.0 | 3.36 | 25.37 | 124.0 | 0.31 | 0.0 | 10.71 | 0 | 0 | 0 | 1.60 | -6.8 | -13.77 | 4.59 | 7.75 | 98.7 | 3.08 | 9.61 | 86.67 | 0.33 | 0.0 | 6.45 | 0.02 | 0.0 | 0.0 | 28.28 | -84.21 | -85.49 |
| 21Q4 (12) | 5.66 | 83.17 | 71.52 | -2.98 | -525.71 | -82.82 | 2.85 | 160.0 | 608.93 | -0.12 | -340.0 | -140.0 | 2.68 | -29.29 | 60.48 | 0.31 | 10.71 | -81.1 | 0 | 0 | 0 | 1.71 | 12.31 | -84.52 | 4.26 | 0.0 | 92.76 | 2.81 | 0.0 | 95.14 | 0.33 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 179.11 | 83.75 | -2.3 |
| 21Q3 (11) | 3.09 | 30.38 | 11.96 | 0.7 | 170.0 | 294.44 | -4.75 | -4058.33 | -54.72 | 0.05 | 25.0 | 25.0 | 3.79 | 176.64 | 57.92 | 0.28 | -34.88 | -22.22 | 0 | 0 | 0 | 1.53 | -42.84 | -37.91 | 4.26 | 39.67 | 131.52 | 2.81 | 39.11 | 126.61 | 0.33 | 3.12 | 0.0 | 0.03 | 0.0 | 0.0 | 97.48 | -2.52 | -43.49 |
| 21Q2 (10) | 2.37 | -38.6 | 15.61 | -1.0 | 57.63 | -138.1 | 0.12 | -36.84 | 114.29 | 0.04 | 500.0 | 500.0 | 1.37 | -8.67 | -15.95 | 0.43 | 53.57 | 13.16 | 0 | 0 | 0 | 2.67 | 44.13 | -9.33 | 3.05 | 32.03 | 101.99 | 2.02 | 22.42 | 92.38 | 0.32 | 3.23 | 0.0 | 0.03 | 50.0 | 0.0 | 100.00 | -48.7 | -31.71 |
| 21Q1 (9) | 3.86 | 16.97 | 41.91 | -2.36 | -44.79 | -637.5 | 0.19 | 133.93 | 144.19 | -0.01 | 80.0 | -125.0 | 1.5 | -10.18 | -37.5 | 0.28 | -82.93 | -6.67 | 0 | 0 | 0 | 1.85 | -83.27 | -28.66 | 2.31 | 4.52 | 115.89 | 1.65 | 14.58 | 96.43 | 0.31 | -6.06 | 0.0 | 0.02 | -33.33 | 0.0 | 194.95 | 6.34 | -16.14 |
| 20Q4 (8) | 3.3 | 19.57 | 92.98 | -1.63 | -352.78 | -425.81 | -0.56 | 81.76 | -69.7 | -0.05 | -225.0 | 77.27 | 1.67 | -30.42 | 19.29 | 1.64 | 355.56 | 429.03 | 0 | 0 | 0 | 11.07 | 350.33 | 356.16 | 2.21 | 20.11 | 64.93 | 1.44 | 16.13 | 46.94 | 0.33 | 0.0 | 6.45 | 0.03 | 0.0 | 50.0 | 183.33 | 6.28 | 40.45 |
| 20Q3 (7) | 2.76 | 34.63 | 13900.0 | -0.36 | 14.29 | 33.33 | -3.07 | -265.48 | -94.3 | 0.04 | 500.0 | -83.33 | 2.4 | 47.24 | 528.57 | 0.36 | -5.26 | -34.55 | 0 | 0 | 0 | 2.46 | -16.52 | -47.65 | 1.84 | 21.85 | 52.07 | 1.24 | 18.1 | 18.1 | 0.33 | 3.12 | 6.45 | 0.03 | 0.0 | 50.0 | 172.50 | 17.8 | 12002.5 |
| 20Q2 (6) | 2.05 | -24.63 | 276.72 | -0.42 | -31.25 | -68.0 | -0.84 | -95.35 | -594.12 | -0.01 | -125.0 | 83.33 | 1.63 | -32.08 | 215.6 | 0.38 | 26.67 | 280.0 | 0 | 0 | 0 | 2.95 | 13.41 | 196.64 | 1.51 | 41.12 | 64.13 | 1.05 | 25.0 | 50.0 | 0.32 | 3.23 | 6.67 | 0.03 | 50.0 | 200.0 | 146.43 | -37.01 | 227.49 |
| 20Q1 (5) | 2.72 | 59.06 | 53.67 | -0.32 | -3.23 | 40.74 | -0.43 | -30.3 | -126.32 | 0.04 | 118.18 | 100.0 | 2.4 | 71.43 | 95.12 | 0.3 | -3.23 | -46.43 | 0 | 0 | 0 | 2.60 | 7.0 | -49.4 | 1.07 | -20.15 | -9.32 | 0.84 | -14.29 | 16.67 | 0.31 | 0.0 | 3.33 | 0.02 | 0.0 | 0.0 | 232.48 | 78.1 | 36.6 |
| 19Q4 (4) | 1.71 | 8650.0 | 0.0 | -0.31 | 42.59 | 0.0 | -0.33 | 79.11 | 0.0 | -0.22 | -191.67 | 0.0 | 1.4 | 350.0 | 0.0 | 0.31 | -43.64 | 0.0 | 0 | 0 | 0.0 | 2.43 | -48.31 | 0.0 | 1.34 | 10.74 | 0.0 | 0.98 | -6.67 | 0.0 | 0.31 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 130.53 | 9106.87 | 0.0 |
| 19Q3 (3) | -0.02 | 98.28 | 0.0 | -0.54 | -116.0 | 0.0 | -1.58 | -1029.41 | 0.0 | 0.24 | 500.0 | 0.0 | -0.56 | 60.28 | 0.0 | 0.55 | 450.0 | 0.0 | 0 | 0 | 0.0 | 4.70 | 372.97 | 0.0 | 1.21 | 31.52 | 0.0 | 1.05 | 50.0 | 0.0 | 0.31 | 3.33 | 0.0 | 0.02 | 100.0 | 0.0 | -1.45 | 98.74 | 0.0 |
| 19Q2 (2) | -1.16 | -165.54 | 0.0 | -0.25 | 53.7 | 0.0 | 0.17 | 189.47 | 0.0 | -0.06 | -400.0 | 0.0 | -1.41 | -214.63 | 0.0 | 0.1 | -82.14 | 0.0 | 0 | 0 | 0.0 | 0.99 | -80.65 | 0.0 | 0.92 | -22.03 | 0.0 | 0.7 | -2.78 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -114.85 | -167.48 | 0.0 |
| 19Q1 (1) | 1.77 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.13 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 170.19 | 0.0 | 0.0 |
