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) | 18.18 | 211.84 | -26.31 | 0 | 1.53 | -91.56 | 0.54 | -27.03 | -8.13 | 0 | 15.78 | 9.43 | -10.14 | 0 | 12.89 | 2.62 | 7.07 | 17.64 | 4.74 | -19.52 | 7.41 | -0.13 | 0.13 | 8.33 | 148.05 | 241.04 |
| 2022 (9) | 5.83 | 5730.0 | -13.69 | 0 | 18.13 | 202.17 | 0.74 | 89.74 | -7.86 | 0 | 14.42 | 100.0 | 0.18 | 0 | 12.57 | 77.64 | 6.01 | 34.45 | 5.89 | 56.65 | 7.42 | 11.75 | 0.12 | -7.69 | 43.41 | 4471.1 |
| 2021 (8) | 0.1 | -98.95 | -6.88 | 0 | 6.0 | 0 | 0.39 | -25.0 | -6.78 | 0 | 7.21 | 13.19 | -0.19 | 0 | 7.07 | -2.02 | 4.47 | 29.94 | 3.76 | 28.33 | 6.64 | -1.34 | 0.13 | 0.0 | 0.95 | -99.03 |
| 2020 (7) | 9.55 | -31.59 | -5.42 | 0 | -0.95 | 0 | 0.52 | 62.5 | 4.13 | -21.93 | 6.37 | 2.41 | 0 | 0 | 7.22 | 15.19 | 3.44 | -8.27 | 2.93 | 16.73 | 6.73 | -5.87 | 0.13 | -7.14 | 97.55 | -31.52 |
| 2019 (6) | 13.96 | -6.18 | -8.67 | 0 | -1.42 | 0 | 0.32 | 0 | 5.29 | -33.96 | 6.22 | -20.36 | 0 | 0 | 6.27 | -13.02 | 3.75 | -54.32 | 2.51 | -59.97 | 7.15 | 6.72 | 0.14 | 0.0 | 142.45 | 25.5 |
| 2018 (5) | 14.88 | 200.61 | -6.87 | 0 | -7.72 | 0 | -0.08 | 0 | 8.01 | 0 | 7.81 | -31.61 | 0 | 0 | 7.20 | -34.73 | 8.21 | -26.83 | 6.27 | -9.0 | 6.7 | 3.24 | 0.14 | 7.69 | 113.50 | 209.78 |
| 2017 (4) | 4.95 | -58.05 | -10.49 | 0 | 4.61 | 0 | 0.14 | 0 | -5.54 | 0 | 11.42 | 32.64 | -0.34 | 0 | 11.04 | 28.42 | 11.22 | 27.21 | 6.89 | 37.25 | 6.49 | 3.84 | 0.13 | -38.1 | 36.64 | -64.35 |
| 2016 (3) | 11.8 | -13.93 | -7.98 | 0 | -3.25 | 0 | -0.45 | 0 | 3.82 | -39.56 | 8.61 | 0.23 | -0.74 | 0 | 8.60 | -2.96 | 8.82 | 1.38 | 5.02 | 1.62 | 6.25 | 0.48 | 0.21 | 75.0 | 102.79 | -15.43 |
| 2015 (2) | 13.71 | 239.36 | -7.39 | 0 | -7.86 | 0 | 0 | 0 | 6.32 | 0 | 8.59 | 62.38 | 0 | 0 | 8.86 | 14.52 | 8.7 | 50.0 | 4.94 | 49.24 | 6.22 | 75.71 | 0.12 | 200.0 | 121.54 | 107.28 |
| 2014 (1) | 4.04 | 34.67 | -26.33 | 0 | 22.33 | 570.57 | 0.09 | -18.18 | -22.29 | 0 | 5.29 | 316.54 | 0 | 0 | 7.74 | 139.79 | 5.8 | 134.82 | 3.31 | 45.81 | 3.54 | 168.18 | 0.04 | 300.0 | 58.64 | -29.64 |
| 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) | 5.53 | 4.14 | -17.71 | -9.85 | -366.82 | -400.0 | -4.65 | -181.58 | -212.05 | -0.5 | -278.57 | -814.29 | -4.32 | -235.0 | -190.95 | 6.56 | 172.2 | 200.92 | -0.35 | 0 | -294.44 | 19.15 | 148.12 | 160.94 | 3.66 | 163.31 | 137.66 | 2.08 | 62.5 | 54.07 | 1.97 | 4.23 | 4.79 | 0.03 | 0.0 | 0.0 | 135.54 | -18.32 | -34.25 |
| 23Q3 (19) | 5.31 | 9.26 | 2555.0 | -2.11 | 82.49 | 37.94 | 5.7 | 249.21 | 17.28 | 0.28 | -17.65 | 250.0 | 3.2 | 144.51 | 200.0 | 2.41 | -46.68 | -32.49 | 0 | 100.0 | 0 | 7.72 | -48.75 | -33.47 | 1.39 | 0.0 | -30.85 | 1.28 | 31.96 | -38.46 | 1.89 | 6.78 | -2.07 | 0.03 | 0.0 | 0.0 | 165.94 | -5.42 | 3251.94 |
| 23Q2 (18) | 4.86 | 95.18 | 2044.0 | -12.05 | -423.91 | -85.1 | -3.82 | -188.84 | -163.14 | 0.34 | -19.05 | 36.0 | -7.19 | -3884.21 | -6.36 | 4.52 | 97.38 | -31.72 | -9.79 | 0 | 0 | 15.06 | 76.93 | -42.19 | 1.39 | 124.19 | 37.62 | 0.97 | 136.59 | 1.04 | 1.77 | -0.56 | 1.14 | 0.03 | 0.0 | 0.0 | 175.45 | 56.43 | 2022.95 |
| 23Q1 (17) | 2.49 | -62.95 | 400.0 | -2.3 | -16.75 | -27.07 | 4.3 | 3.61 | 40.07 | 0.42 | 500.0 | 23.53 | 0.19 | -96.0 | 107.2 | 2.29 | 5.05 | 12.25 | 0 | -100.0 | 0 | 8.51 | 15.98 | 20.52 | 0.62 | -59.74 | -57.24 | 0.41 | -69.63 | -72.85 | 1.78 | -5.32 | -4.3 | 0.03 | 0.0 | 0.0 | 112.16 | -45.59 | 559.46 |
| 22Q4 (16) | 6.72 | 3260.0 | 273.33 | -1.97 | 42.06 | -29.61 | 4.15 | -14.61 | 713.73 | 0.07 | -12.5 | 200.0 | 4.75 | 248.44 | 1596.43 | 2.18 | -38.94 | 89.57 | 0.18 | 0 | 0 | 7.34 | -36.74 | 73.23 | 1.54 | -23.38 | 15.79 | 1.35 | -35.1 | -8.16 | 1.88 | -2.59 | 13.25 | 0.03 | 0.0 | 0.0 | 206.13 | 4063.93 | 261.88 |
| 22Q3 (15) | 0.2 | 180.0 | 115.87 | -3.4 | 47.77 | -58.88 | 4.86 | -19.67 | 268.18 | 0.08 | -68.0 | -27.27 | -3.2 | 52.66 | 5.88 | 3.57 | -46.07 | 60.09 | 0 | 0 | 0 | 11.60 | -55.47 | 31.89 | 2.01 | 99.01 | 128.41 | 2.08 | 116.67 | 192.96 | 1.93 | 10.29 | 17.68 | 0.03 | 0.0 | 0.0 | 4.95 | 154.26 | 109.35 |
| 22Q2 (14) | -0.25 | 69.88 | 81.75 | -6.51 | -259.67 | -145.66 | 6.05 | 97.07 | 132.69 | 0.25 | -26.47 | 38.89 | -6.76 | -156.06 | -68.16 | 6.62 | 224.51 | 170.2 | 0 | 0 | 100.0 | 26.05 | 268.82 | 160.63 | 1.01 | -30.34 | 20.24 | 0.96 | -36.42 | 68.42 | 1.75 | -5.91 | 9.38 | 0.03 | 0.0 | -25.0 | -9.12 | 62.62 | 85.28 |
| 22Q1 (13) | -0.83 | -146.11 | -188.3 | -1.81 | -19.08 | -212.07 | 3.07 | 501.96 | 95.54 | 0.34 | 585.71 | 88.89 | -2.64 | -1042.86 | -833.33 | 2.04 | 77.39 | 46.76 | 0 | 0 | 0 | 7.06 | 66.7 | 26.69 | 1.45 | 9.02 | 1.4 | 1.51 | 2.72 | 49.5 | 1.86 | 12.05 | 6.9 | 0.03 | 0.0 | 0.0 | -24.41 | -142.86 | -172.2 |
| 21Q4 (12) | 1.8 | 242.86 | 2.86 | -1.52 | 28.97 | 16.94 | 0.51 | -61.36 | 131.88 | -0.07 | -163.64 | -128.0 | 0.28 | 108.24 | 450.0 | 1.15 | -48.43 | -31.95 | 0 | 0 | 0 | 4.24 | -51.83 | -31.95 | 1.33 | 51.14 | -41.92 | 1.47 | 107.04 | -23.04 | 1.66 | 1.22 | -6.74 | 0.03 | 0.0 | -25.0 | 56.96 | 207.59 | 21.41 |
| 21Q3 (11) | -1.26 | 8.03 | -136.52 | -2.14 | 19.25 | -27.38 | 1.32 | -49.23 | 250.0 | 0.11 | -38.89 | -60.71 | -3.4 | 15.42 | -292.09 | 2.23 | -8.98 | 23.89 | 0 | 100.0 | 0 | 8.80 | -12.0 | 17.98 | 0.88 | 4.76 | -51.11 | 0.71 | 24.56 | -50.35 | 1.64 | 2.5 | -2.96 | 0.03 | -25.0 | -25.0 | -52.94 | 14.6 | -148.49 |
| 21Q2 (10) | -1.37 | -245.74 | -263.1 | -2.65 | -356.9 | -167.68 | 2.6 | 65.61 | 139.88 | 0.18 | 0.0 | 220.0 | -4.02 | -1216.67 | -2580.0 | 2.45 | 76.26 | 46.71 | -0.19 | 0 | 0 | 10.00 | 79.28 | 1.22 | 0.84 | -41.26 | 240.0 | 0.57 | -43.56 | 232.56 | 1.6 | -8.05 | -1.23 | 0.04 | 33.33 | 33.33 | -61.99 | -283.33 | -190.03 |
| 21Q1 (9) | 0.94 | -46.29 | -73.3 | -0.58 | 68.31 | 37.63 | 1.57 | 198.12 | -80.47 | 0.18 | -28.0 | 28.57 | 0.36 | 550.0 | -86.1 | 1.39 | -17.75 | 13.93 | 0 | 0 | 0 | 5.58 | -10.46 | -8.32 | 1.43 | -37.55 | 2483.33 | 1.01 | -47.12 | 4950.0 | 1.74 | -2.25 | 6.75 | 0.03 | -25.0 | 0.0 | 33.81 | -27.93 | -83.86 |
| 20Q4 (8) | 1.75 | -49.28 | -24.24 | -1.83 | -8.93 | 55.47 | -1.6 | -81.82 | -178.82 | 0.25 | -10.71 | 177.78 | -0.08 | -104.52 | 95.56 | 1.69 | -6.11 | 49.56 | 0 | 0 | 0 | 6.23 | -16.49 | 37.82 | 2.29 | 27.22 | 43.12 | 1.91 | 33.57 | 103.19 | 1.78 | 5.33 | -2.73 | 0.04 | 0.0 | 33.33 | 46.92 | -57.03 | -43.13 |
| 20Q3 (7) | 3.45 | 310.71 | -40.52 | -1.68 | -69.7 | -28.24 | -0.88 | 86.5 | 69.55 | 0.28 | 286.67 | 100.0 | 1.77 | 1280.0 | -60.58 | 1.8 | 7.78 | 5.88 | 0 | 0 | 0 | 7.46 | -24.5 | 7.68 | 1.8 | 400.0 | 153.52 | 1.43 | 432.56 | 204.26 | 1.69 | 4.32 | -7.65 | 0.04 | 33.33 | 0.0 | 109.18 | 58.57 | -55.95 |
| 20Q2 (6) | 0.84 | -76.14 | -77.6 | -0.99 | -6.45 | 27.74 | -6.52 | -181.09 | -64.65 | -0.15 | -207.14 | -1600.0 | -0.15 | -105.79 | -106.3 | 1.67 | 36.89 | 23.7 | 0 | 0 | 0 | 9.88 | 62.38 | 76.59 | -0.6 | -900.0 | -306.9 | -0.43 | -2250.0 | -295.45 | 1.62 | -0.61 | -7.43 | 0.03 | 0.0 | -25.0 | 68.85 | -67.14 | -63.1 |
| 20Q1 (5) | 3.52 | 52.38 | 67.62 | -0.93 | 77.37 | 50.79 | 8.04 | 296.06 | 137.17 | 0.14 | 55.56 | 75.0 | 2.59 | 243.89 | 1133.33 | 1.22 | 7.96 | -40.2 | 0 | 0 | 0 | 6.08 | 34.61 | -23.83 | -0.06 | -103.75 | -105.22 | 0.02 | -97.87 | -97.75 | 1.63 | -10.93 | -6.32 | 0.03 | 0.0 | -25.0 | 209.52 | 153.97 | 166.39 |
| 19Q4 (4) | 2.31 | -60.17 | 0.0 | -4.11 | -213.74 | 0.0 | 2.03 | 170.24 | 0.0 | 0.09 | -35.71 | 0.0 | -1.8 | -140.09 | 0.0 | 1.13 | -33.53 | 0.0 | 0 | 0 | 0.0 | 4.52 | -34.75 | 0.0 | 1.6 | 125.35 | 0.0 | 0.94 | 100.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 82.50 | -66.72 | 0.0 |
| 19Q3 (3) | 5.8 | 54.67 | 0.0 | -1.31 | 4.38 | 0.0 | -2.89 | 27.02 | 0.0 | 0.14 | 1300.0 | 0.0 | 4.49 | 88.66 | 0.0 | 1.7 | 25.93 | 0.0 | 0 | 0 | 0.0 | 6.92 | 23.82 | 0.0 | 0.71 | 144.83 | 0.0 | 0.47 | 113.64 | 0.0 | 1.83 | 4.57 | 0.0 | 0.04 | 0.0 | 0.0 | 247.86 | 32.85 | 0.0 |
| 19Q2 (2) | 3.75 | 78.57 | 0.0 | -1.37 | 27.51 | 0.0 | -3.96 | -216.81 | 0.0 | 0.01 | -87.5 | 0.0 | 2.38 | 1033.33 | 0.0 | 1.35 | -33.82 | 0.0 | 0 | 0 | 0.0 | 5.59 | -29.96 | 0.0 | 0.29 | -74.78 | 0.0 | 0.22 | -75.28 | 0.0 | 1.75 | 0.57 | 0.0 | 0.04 | 0.0 | 0.0 | 186.57 | 137.21 | 0.0 |
| 19Q1 (1) | 2.1 | 0.0 | 0.0 | -1.89 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.98 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 78.65 | 0.0 | 0.0 |
