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) | 6.69 | 358.22 | -6.78 | 0 | -6.35 | 0 | 0.8 | 0 | -0.09 | 0 | 7.23 | -16.22 | 0 | 0 | 48.14 | 82.34 | 3.17 | -12.19 | 1.5 | -34.5 | 1.51 | 32.46 | 0 | 0 | 222.26 | 422.16 |
| 2022 (9) | 1.46 | 0 | -9.72 | 0 | 13.4 | 58.77 | -0.26 | 0 | -8.26 | 0 | 8.63 | 38.52 | 0 | 0 | 26.40 | -34.62 | 3.61 | 99.45 | 2.29 | 73.48 | 1.14 | 14.0 | 0 | 0 | 42.57 | 0 |
| 2021 (8) | -0.43 | 0 | -7.28 | 0 | 8.44 | 137.08 | -0.29 | 0 | -7.71 | 0 | 6.23 | 51.95 | 0 | 0 | 40.38 | 105.33 | 1.81 | -45.15 | 1.32 | -49.81 | 1.0 | 56.25 | 0 | 0 | -18.53 | 0 |
| 2020 (7) | 3.57 | 325.0 | -5.29 | 0 | 3.56 | 63.3 | 0.07 | 16.67 | -1.72 | 0 | 4.1 | 272.73 | 0 | 0 | 19.66 | 179.95 | 3.3 | 21.77 | 2.63 | 25.84 | 0.64 | 18.52 | 0 | 0 | 109.17 | 243.12 |
| 2019 (6) | 0.84 | -63.95 | -1.99 | 0 | 2.18 | 0 | 0.06 | 200.0 | -1.15 | 0 | 1.1 | -43.3 | 0 | 0 | 7.02 | -35.01 | 2.71 | -12.86 | 2.09 | -7.52 | 0.54 | 10.2 | 0.01 | 0.0 | 31.82 | -62.31 |
| 2018 (5) | 2.33 | 133.0 | -1.56 | 0 | -0.72 | 0 | 0.02 | -99.4 | 0.77 | 0 | 1.94 | -64.4 | 0 | 0 | 10.81 | -74.76 | 3.11 | 105.96 | 2.26 | 201.33 | 0.49 | 2.08 | 0.01 | 0.0 | 84.42 | 4.68 |
| 2017 (4) | 1.0 | 0 | -4.56 | 0 | 3.29 | -53.47 | 3.31 | 81.87 | -3.56 | 0 | 5.45 | 43.42 | 0 | 0 | 42.81 | 1.17 | 1.51 | 0 | 0.75 | 0 | 0.48 | -2.04 | 0.01 | 0.0 | 80.65 | 0 |
| 2016 (3) | -1.26 | 0 | -4.49 | 0 | 7.07 | -2.35 | 1.82 | 56.9 | -5.75 | 0 | 3.8 | 4.11 | 0 | 0 | 42.32 | 51.3 | -0.11 | 0 | -0.57 | 0 | 0.49 | 19.51 | 0.01 | 0 | 0.00 | 0 |
| 2015 (2) | -0.99 | 0 | -5.4 | 0 | 7.24 | 124.15 | 1.16 | 45.0 | -6.39 | 0 | 3.65 | -9.88 | 0 | 0 | 27.97 | -12.71 | 1.28 | -20.0 | 0.86 | -29.51 | 0.41 | 10.81 | 0 | 0 | -77.95 | 0 |
| 2014 (1) | 0.29 | -35.56 | -4.32 | 0 | 3.23 | -28.22 | 0.8 | 900.0 | -4.03 | 0 | 4.05 | -11.18 | 0 | 0 | 32.04 | -44.35 | 1.6 | 70.21 | 1.22 | 60.53 | 0.37 | 42.31 | 0.01 | 0.0 | 18.12 | -58.51 |
| 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) | 1.43 | -43.92 | 16.26 | -1.48 | -35.78 | 60.32 | -0.15 | 97.16 | -116.13 | 1.08 | 3500.0 | 448.39 | -0.05 | -103.42 | 98.0 | 1.63 | 6.54 | -56.06 | 0 | 0 | 0 | 69.66 | 16.1 | 58.28 | 0.37 | -49.32 | -75.0 | -0.52 | -208.33 | -161.9 | 0.43 | 10.26 | 43.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 2.55 | 1259.09 | 164.89 | -1.09 | 12.8 | 52.61 | -5.28 | -7642.86 | -137.55 | 0.03 | 200.0 | 127.27 | 1.46 | 199.32 | 123.43 | 1.53 | 53.0 | -7.27 | 0 | 0 | 0 | 60.00 | 208.4 | 274.18 | 0.73 | -39.17 | -42.52 | 0.48 | -49.47 | -50.52 | 0.39 | 8.33 | 39.29 | 0 | 0 | 0 | 293.10 | 1845.3 | 193.23 |
| 23Q2 (18) | -0.22 | -107.51 | -105.06 | -1.25 | 57.77 | 3.1 | 0.07 | 107.0 | 102.78 | 0.01 | 103.12 | -96.43 | -1.47 | -4800.0 | -148.04 | 1.0 | -67.43 | -27.54 | 0 | 0 | 0 | 19.46 | -68.44 | -10.48 | 1.2 | 37.93 | 144.9 | 0.95 | 63.79 | 251.85 | 0.36 | 9.09 | 28.57 | 0 | 0 | 0 | -16.79 | -105.22 | -102.12 |
| 23Q1 (17) | 2.93 | 138.21 | 1642.11 | -2.96 | 20.64 | -23.33 | -1.0 | -207.53 | -206.38 | -0.32 | -3.23 | -146.15 | -0.03 | 98.8 | 98.84 | 3.07 | -17.25 | 62.43 | 0 | 0 | 0 | 61.65 | 40.08 | 148.54 | 0.87 | -41.22 | 135.14 | 0.58 | -30.95 | 176.19 | 0.33 | 10.0 | 17.86 | 0 | 0 | 0 | 321.98 | 198.42 | 930.36 |
| 22Q4 (16) | 1.23 | 131.3 | -10.87 | -3.73 | -62.17 | -142.21 | 0.93 | -93.39 | 1133.33 | -0.31 | -181.82 | -93.75 | -2.5 | 59.87 | -1462.5 | 3.71 | 124.85 | 240.37 | 0 | 0 | 0 | 44.01 | 174.46 | 189.09 | 1.48 | 16.54 | 311.11 | 0.84 | -13.4 | 140.0 | 0.3 | 7.14 | 7.14 | 0 | 0 | 0 | 107.89 | 134.32 | -50.74 |
| 22Q3 (15) | -3.93 | -190.34 | -718.75 | -2.3 | -78.29 | -86.99 | 14.06 | 657.94 | 144.1 | -0.11 | -139.29 | -175.0 | -6.23 | -303.59 | -264.33 | 1.65 | 19.57 | 55.66 | 0 | 0 | 0 | 16.03 | -26.22 | -50.53 | 1.27 | 159.18 | 84.06 | 0.97 | 259.26 | 110.87 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | -314.40 | -139.75 | -378.15 |
| 22Q2 (14) | 4.35 | 2389.47 | 526.47 | -1.29 | 46.25 | 11.64 | -2.52 | -368.09 | -214.55 | 0.28 | 315.38 | 833.33 | 3.06 | 218.15 | 223.39 | 1.38 | -26.98 | -4.17 | 0 | 0 | 0 | 21.73 | -12.38 | -53.67 | 0.49 | 32.43 | -15.52 | 0.27 | 28.57 | -34.15 | 0.28 | 0.0 | 12.0 | 0 | 0 | 0 | 790.91 | 2139.71 | 611.76 |
| 22Q1 (13) | -0.19 | -113.77 | 38.71 | -2.4 | -55.84 | 21.05 | 0.94 | 1144.44 | 64.91 | -0.13 | 18.75 | -18.18 | -2.59 | -1518.75 | 22.69 | 1.89 | 73.39 | -28.68 | 0 | 0 | 0 | 24.80 | 62.93 | -81.94 | 0.37 | 2.78 | 94.74 | 0.21 | -40.0 | 110.0 | 0.28 | 0.0 | 40.0 | 0 | 0 | 0 | -38.78 | -117.7 | 62.48 |
| 21Q4 (12) | 1.38 | 387.5 | -70.64 | -1.54 | -25.2 | 35.56 | -0.09 | -101.56 | -107.32 | -0.16 | -300.0 | 5.88 | -0.16 | 90.64 | -106.93 | 1.09 | 2.83 | -54.2 | 0 | 0 | 0 | 15.22 | -53.04 | -78.25 | 0.36 | -47.83 | -36.84 | 0.35 | -23.91 | -5.41 | 0.28 | 3.7 | 64.71 | 0 | 0 | 0 | 219.05 | 433.13 | -74.83 |
| 21Q3 (11) | -0.48 | 52.94 | -200.0 | -1.23 | 15.75 | -13.89 | 5.76 | 161.82 | 14300.0 | -0.04 | -233.33 | -114.81 | -1.71 | 31.05 | -185.0 | 1.06 | -26.39 | 73.77 | 0 | 0 | 0 | 32.42 | -30.89 | 406.43 | 0.69 | 18.97 | -56.88 | 0.46 | 12.2 | -65.41 | 0.27 | 8.0 | 58.82 | 0 | 0 | 0 | -65.75 | 57.45 | -305.48 |
| 21Q2 (10) | -1.02 | -229.03 | 49.75 | -1.46 | 51.97 | -22.69 | 2.2 | 285.96 | 14.58 | 0.03 | 127.27 | -81.25 | -2.48 | 25.97 | 22.98 | 1.44 | -45.66 | 51.58 | 0 | 0 | 0 | 46.91 | -65.84 | 201.68 | 0.58 | 205.26 | -27.5 | 0.41 | 310.0 | -46.75 | 0.25 | 25.0 | 56.25 | 0 | 0 | 0 | -154.55 | -49.56 | 29.2 |
| 21Q1 (9) | -0.31 | -106.6 | -175.61 | -3.04 | -27.2 | -390.32 | 0.57 | -53.66 | 54.05 | -0.11 | 35.29 | -157.89 | -3.35 | -245.02 | -1495.24 | 2.65 | 11.34 | 1458.82 | 0 | 0 | 0 | 137.31 | 96.15 | 1369.98 | 0.19 | -66.67 | -42.42 | 0.1 | -72.97 | -37.5 | 0.2 | 17.65 | 42.86 | 0 | 0 | 0 | -103.33 | -111.87 | -175.61 |
| 20Q4 (8) | 4.7 | 879.17 | 801.49 | -2.39 | -121.3 | -162.64 | 1.23 | 2975.0 | -66.49 | -0.17 | -162.96 | 66.67 | 2.31 | 485.0 | 246.2 | 2.38 | 290.16 | 340.74 | 0 | 0 | 0 | 70.00 | 993.61 | 338.15 | 0.57 | -64.38 | 3.64 | 0.37 | -72.18 | -24.49 | 0.17 | 0.0 | 21.43 | 0 | 0 | 0 | 870.37 | 2619.91 | 918.41 |
| 20Q3 (7) | 0.48 | 123.65 | 214.29 | -1.08 | 9.24 | -61.19 | 0.04 | -97.92 | 103.77 | 0.27 | 68.75 | 35.0 | -0.6 | 81.37 | 44.95 | 0.61 | -35.79 | 916.67 | 0 | 0 | 0 | 6.40 | -58.83 | 229.64 | 1.6 | 100.0 | 158.06 | 1.33 | 72.73 | 189.13 | 0.17 | 6.25 | 21.43 | 0 | 0 | 0 | 32.00 | 114.66 | 145.71 |
| 20Q2 (6) | -2.03 | -595.12 | -233.55 | -1.19 | -91.94 | -357.69 | 1.92 | 418.92 | 700.0 | 0.16 | -15.79 | 176.19 | -3.22 | -1433.33 | -355.56 | 0.95 | 458.82 | 427.78 | 0 | 0 | 0 | 15.55 | 66.46 | 245.52 | 0.8 | 142.42 | 5.26 | 0.77 | 381.25 | 37.5 | 0.16 | 14.29 | 23.08 | 0 | 0 | 0 | -218.28 | -259.72 | -199.09 |
| 20Q1 (5) | 0.41 | 161.19 | -2.38 | -0.62 | 31.87 | -313.33 | 0.37 | -89.92 | 156.06 | 0.19 | 137.25 | -67.24 | -0.21 | 86.71 | -177.78 | 0.17 | -68.52 | -45.16 | 0 | 0 | 0 | 9.34 | -41.53 | 56.38 | 0.33 | -40.0 | -57.69 | 0.16 | -67.35 | -72.41 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 136.67 | 228.51 | 131.03 |
| 19Q4 (4) | -0.67 | -59.52 | 0.0 | -0.91 | -35.82 | 0.0 | 3.67 | 446.23 | 0.0 | -0.51 | -355.0 | 0.0 | -1.58 | -44.95 | 0.0 | 0.54 | 800.0 | 0.0 | 0 | 0 | 0.0 | 15.98 | 722.78 | 0.0 | 0.55 | -11.29 | 0.0 | 0.49 | 6.52 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | -106.35 | -51.93 | 0.0 |
| 19Q3 (3) | -0.42 | -127.63 | 0.0 | -0.67 | -157.69 | 0.0 | -1.06 | -541.67 | 0.0 | 0.2 | 195.24 | 0.0 | -1.09 | -186.51 | 0.0 | 0.06 | -66.67 | 0.0 | 0 | 0 | 0.0 | 1.94 | -56.85 | 0.0 | 0.62 | -18.42 | 0.0 | 0.46 | -17.86 | 0.0 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0.0 | -70.00 | -131.78 | 0.0 |
| 19Q2 (2) | 1.52 | 261.9 | 0.0 | -0.26 | -73.33 | 0.0 | 0.24 | 136.36 | 0.0 | -0.21 | -136.21 | 0.0 | 1.26 | 366.67 | 0.0 | 0.18 | -41.94 | 0.0 | 0 | 0 | 0.0 | 4.50 | -24.66 | 0.0 | 0.76 | -2.56 | 0.0 | 0.56 | -3.45 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 220.29 | 272.39 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.66 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.97 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 59.15 | 0.0 | 0.0 |
