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) | 26.6 | -37.98 | -20.36 | 0 | -1.06 | 0 | 0.07 | -80.56 | 6.24 | 307.84 | 21.65 | -47.53 | -0.02 | 0 | 29.92 | -34.19 | 2.78 | -86.56 | 3.56 | -79.84 | 30.77 | 32.4 | 0.27 | 170.0 | 76.88 | -26.51 |
| 2022 (9) | 42.89 | 13.02 | -41.36 | 0 | 85.64 | 875.4 | 0.36 | -45.45 | 1.53 | 0 | 41.26 | 4.27 | 0 | 0 | 45.46 | 3.72 | 20.69 | -23.57 | 17.66 | -18.43 | 23.24 | 19.24 | 0.1 | 11.11 | 104.61 | 13.65 |
| 2021 (8) | 37.95 | 12.58 | -39.77 | 0 | 8.78 | -54.25 | 0.66 | -53.52 | -1.82 | 0 | 39.57 | -34.44 | 0 | 0 | 43.83 | -49.57 | 27.07 | 5.91 | 21.65 | 3.54 | 19.49 | 158.49 | 0.09 | 50.0 | 92.04 | -22.15 |
| 2020 (7) | 33.71 | 218.32 | -60.24 | 0 | 19.19 | 0 | 1.42 | 0 | -26.53 | 0 | 60.36 | 690.05 | -0.03 | 0 | 86.90 | 286.27 | 25.56 | 255.49 | 20.91 | 240.55 | 7.54 | 30.22 | 0.06 | -25.0 | 118.24 | 34.09 |
| 2019 (6) | 10.59 | 6.65 | -7.5 | 0 | -6.6 | 0 | -0.03 | 0 | 3.09 | -50.4 | 7.64 | 102.12 | -0.03 | 0 | 22.50 | 63.55 | 7.19 | 49.17 | 6.14 | 49.03 | 5.79 | 8.83 | 0.08 | 100.0 | 88.18 | -15.82 |
| 2018 (5) | 9.93 | 41.45 | -3.7 | 0 | -5.8 | 0 | -0.15 | 0 | 6.23 | 74.51 | 3.78 | 3.56 | 0 | 0 | 13.76 | -5.07 | 4.82 | 128.44 | 4.12 | 98.08 | 5.32 | -23.56 | 0.04 | -50.0 | 104.75 | 36.08 |
| 2017 (4) | 7.02 | 0 | -3.45 | 0 | -8.6 | 0 | -1.2 | 0 | 3.57 | 0 | 3.65 | 0 | 0.01 | 0 | 14.49 | 0 | 2.11 | 0 | 2.08 | 0 | 6.96 | 0 | 0.08 | 0 | 76.97 | 0 |
| 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) | 8.39 | 32.96 | -47.53 | -2.36 | 8.53 | -10.8 | -5.56 | 50.62 | -128.18 | 0.94 | -39.74 | -24.8 | 6.03 | 61.66 | -56.49 | 2.87 | -8.6 | 31.05 | 0 | 0 | 0 | 15.27 | -11.08 | 33.56 | -0.03 | -106.67 | -101.33 | 0.32 | -52.24 | -86.5 | 8.69 | 5.98 | 49.31 | 0.08 | 0.0 | 166.67 | 92.30 | 30.92 | -52.55 |
| 23Q3 (19) | 6.31 | -22.95 | 22.52 | -2.58 | 37.23 | 74.63 | -11.26 | -122.97 | -86.73 | 1.56 | 1075.0 | 194.34 | 3.73 | -8.58 | 174.3 | 3.14 | -27.15 | -69.22 | 0 | 100.0 | 0 | 17.17 | -22.84 | -62.72 | 0.45 | -70.78 | -90.17 | 0.67 | -62.57 | -82.46 | 8.2 | 2.12 | 40.89 | 0.08 | 14.29 | 166.67 | 70.50 | -14.86 | 32.38 |
| 23Q2 (18) | 8.19 | 120.75 | -37.34 | -4.11 | 63.66 | 78.89 | -5.05 | -124.26 | -107.0 | -0.16 | 92.95 | -153.33 | 4.08 | 153.68 | 163.75 | 4.31 | -61.96 | -77.84 | -0.02 | 0 | 0 | 22.25 | -68.75 | -69.68 | 1.54 | 87.8 | -80.1 | 1.79 | 132.47 | -71.31 | 8.03 | 37.03 | 38.21 | 0.07 | 75.0 | 250.0 | 82.81 | 48.88 | -23.53 |
| 23Q1 (17) | 3.71 | -76.8 | -57.26 | -11.31 | -430.99 | -17.94 | 20.82 | 5.52 | 9563.64 | -2.27 | -281.6 | -32.75 | -7.6 | -154.83 | -735.16 | 11.33 | 417.35 | 20.28 | 0 | 0 | 0 | 71.21 | 523.03 | 73.57 | 0.82 | -63.72 | -86.56 | 0.77 | -67.51 | -85.28 | 5.86 | 0.69 | 1.38 | 0.04 | 33.33 | 100.0 | 55.62 | -71.41 | -29.32 |
| 22Q4 (16) | 15.99 | 210.49 | -17.15 | -2.13 | 79.06 | 68.54 | 19.73 | 427.2 | 10484.21 | 1.25 | 135.85 | 19.05 | 13.86 | 376.1 | 10.61 | 2.19 | -78.53 | -67.07 | 0 | 0 | 0 | 11.43 | -75.18 | -59.06 | 2.26 | -50.66 | -65.28 | 2.37 | -37.96 | -54.42 | 5.82 | 0.0 | 1.39 | 0.03 | 0.0 | 50.0 | 194.53 | 265.25 | 10.47 |
| 22Q3 (15) | 5.15 | -60.6 | -30.87 | -10.17 | 47.77 | -42.44 | -6.03 | -108.36 | -125.0 | 0.53 | 76.67 | -53.51 | -5.02 | 21.56 | -1719.35 | 10.2 | -47.56 | 43.26 | 0 | 0 | 0 | 46.05 | -37.26 | 84.65 | 4.58 | -40.83 | -55.1 | 3.82 | -38.78 | -53.07 | 5.82 | 0.17 | 3.19 | 0.03 | 50.0 | 50.0 | 53.26 | -50.82 | -1.35 |
| 22Q2 (14) | 13.07 | 50.58 | 225.12 | -19.47 | -103.02 | -122.51 | 72.15 | 32895.45 | 1269.07 | 0.3 | 117.54 | 181.08 | -6.4 | -603.3 | -35.31 | 19.45 | 106.48 | 122.54 | 0 | 0 | 0 | 73.40 | 78.89 | 79.63 | 7.74 | 26.89 | 33.91 | 6.24 | 19.31 | 35.36 | 5.81 | 0.52 | 22.32 | 0.02 | 0.0 | 0.0 | 108.29 | 37.6 | 152.67 |
| 22Q1 (13) | 8.68 | -55.03 | 20.89 | -9.59 | -41.65 | 43.95 | -0.22 | -15.79 | -103.45 | -1.71 | -262.86 | -47.41 | -0.91 | -107.26 | 90.84 | 9.42 | 41.65 | -44.78 | 0 | 0 | 0 | 41.03 | 46.96 | -60.27 | 6.1 | -6.3 | 33.19 | 5.23 | 0.58 | 41.35 | 5.78 | 0.7 | 72.02 | 0.02 | 0.0 | 0.0 | 78.69 | -55.31 | -22.4 |
| 21Q4 (12) | 19.3 | 159.06 | 71.56 | -6.77 | 5.18 | 63.87 | -0.19 | 92.91 | -101.94 | 1.05 | -7.89 | 3.96 | 12.53 | 3941.94 | 267.29 | 6.65 | -6.6 | -64.44 | 0 | 0 | 0 | 27.92 | 11.95 | -73.68 | 6.51 | -36.18 | 31.78 | 5.2 | -36.12 | 16.85 | 5.74 | 1.77 | 100.0 | 0.02 | 0.0 | 0.0 | 176.09 | 226.19 | 14.89 |
| 21Q3 (11) | 7.45 | 85.32 | 12.03 | -7.14 | 18.4 | 71.57 | -2.68 | -150.85 | -127.35 | 1.14 | 408.11 | 111.11 | 0.31 | 106.55 | 101.68 | 7.12 | -18.54 | -71.69 | 0 | 0 | 0 | 24.94 | -38.97 | -82.44 | 10.2 | 76.47 | 56.2 | 8.14 | 76.57 | 55.94 | 5.64 | 18.74 | 201.6 | 0.02 | 0.0 | 0.0 | 53.99 | 25.97 | -42.28 |
| 21Q2 (10) | 4.02 | -44.01 | 0 | -8.75 | 48.86 | 0 | 5.27 | -17.4 | 0 | -0.37 | 68.1 | 0 | -4.73 | 52.37 | 0 | 8.74 | -48.77 | 0 | 0 | 0 | 0 | 40.86 | -60.43 | 0 | 5.78 | 26.2 | 0 | 4.61 | 24.59 | 0 | 4.75 | 41.37 | 0 | 0.02 | 0.0 | 0 | 42.86 | -57.74 | 0 |
| 21Q1 (9) | 7.18 | -36.18 | 0 | -17.11 | 8.7 | 0 | 6.38 | -34.76 | 0 | -1.16 | -214.85 | 0 | -9.93 | -32.58 | 0 | 17.06 | -8.77 | 0 | 0 | 0 | 0 | 103.27 | -2.64 | 0 | 4.58 | -7.29 | 0 | 3.7 | -16.85 | 0 | 3.36 | 17.07 | 0 | 0.02 | 0.0 | 0 | 101.41 | -33.83 | 0 |
| 20Q4 (8) | 11.25 | 69.17 | 0 | -18.74 | 25.37 | 0 | 9.78 | -0.2 | 0 | 1.01 | 87.04 | 0 | -7.49 | 59.43 | 0 | 18.7 | -25.65 | 0 | 0 | 0 | 0 | 106.07 | -25.31 | 0 | 4.94 | -24.35 | 0 | 4.45 | -14.75 | 0 | 2.87 | 53.48 | 0 | 0.02 | 0.0 | 0 | 153.27 | 63.87 | 0 |
| 20Q3 (7) | 6.65 | 0 | 0 | -25.11 | 0 | 0 | 9.8 | 0 | 0 | 0.54 | 0 | 0 | -18.46 | 0 | 0 | 25.15 | 0 | 0 | 0 | 0 | 0 | 142.01 | 0 | 0 | 6.53 | 0 | 0 | 5.22 | 0 | 0 | 1.87 | 0 | 0 | 0.02 | 0 | 0 | 93.53 | 0 | 0 |
