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) | 7.44 | 35.77 | -3.46 | 0 | -3.68 | 0 | 0.11 | -54.17 | 3.98 | -19.27 | 0.55 | 7.84 | 0 | 0 | 1.06 | 0.43 | 4.64 | 12.35 | 4.32 | 4.85 | 1.28 | -3.03 | 0.03 | -25.0 | 132.15 | 32.15 |
| 2022 (9) | 5.48 | -11.04 | -0.55 | 0 | -3.67 | 0 | 0.24 | -40.0 | 4.93 | 12.3 | 0.51 | 0.0 | -0.02 | 0 | 1.05 | -1.59 | 4.13 | -18.54 | 4.12 | 3.26 | 1.32 | -3.65 | 0.04 | -50.0 | 100.00 | -11.69 |
| 2021 (8) | 6.16 | -32.53 | -1.77 | 0 | -4.2 | 0 | 0.4 | 233.33 | 4.39 | -51.65 | 0.51 | 82.14 | 0 | 0 | 1.07 | 76.88 | 5.07 | -6.8 | 3.99 | -20.36 | 1.37 | -8.67 | 0.08 | -33.33 | 113.24 | -17.77 |
| 2020 (7) | 9.13 | -2.87 | -0.05 | 0 | -5.71 | 0 | 0.12 | 0 | 9.08 | 7.58 | 0.28 | -65.0 | 0.05 | 0 | 0.60 | -56.01 | 5.44 | -20.23 | 5.01 | -11.17 | 1.5 | -7.41 | 0.12 | -25.0 | 137.71 | 8.7 |
| 2019 (6) | 9.4 | 97.48 | -0.96 | 0 | -6.37 | 0 | -0.21 | 0 | 8.44 | 133.8 | 0.8 | -58.97 | 0 | 0 | 1.37 | -56.9 | 6.82 | -1.87 | 5.64 | -2.25 | 1.62 | 8.0 | 0.16 | -11.11 | 126.68 | 98.28 |
| 2018 (5) | 4.76 | -15.75 | -1.15 | 0 | -5.05 | 0 | 0.78 | 95.0 | 3.61 | 150.69 | 1.95 | -47.3 | -0.11 | 0 | 3.19 | -52.92 | 6.95 | -20.21 | 5.77 | -12.84 | 1.5 | 21.95 | 0.18 | 12.5 | 63.89 | -9.42 |
| 2017 (4) | 5.65 | -29.29 | -4.21 | 0 | -1.6 | 0 | 0.4 | 8.11 | 1.44 | -68.76 | 3.7 | 46.83 | -0.06 | 0 | 6.77 | 21.9 | 8.71 | -8.12 | 6.62 | -10.9 | 1.23 | 16.04 | 0.16 | 14.29 | 70.54 | -23.81 |
| 2016 (3) | 7.99 | 36.12 | -3.38 | 0 | -2.51 | 0 | 0.37 | 0 | 4.61 | 2.67 | 2.52 | 76.22 | -0.02 | 0 | 5.55 | 44.7 | 9.48 | 21.54 | 7.43 | 13.09 | 1.06 | 7.07 | 0.14 | 27.27 | 92.58 | 20.97 |
| 2015 (2) | 5.87 | 47.86 | -1.38 | 0 | -3.82 | 0 | 0 | 0 | 4.49 | 132.64 | 1.43 | -61.04 | 0 | 0 | 3.84 | -67.49 | 7.8 | 23.22 | 6.57 | 12.31 | 0.99 | 19.28 | 0.11 | 37.5 | 76.53 | 30.32 |
| 2014 (1) | 3.97 | -27.55 | -2.04 | 0 | -1.42 | 0 | 0 | 0 | 1.93 | 216.39 | 3.67 | -28.88 | 0 | 0 | 11.80 | -38.48 | 6.33 | 4.98 | 5.85 | 11.01 | 0.83 | 56.6 | 0.08 | 14.29 | 58.73 | -37.09 |
| 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) | 2.6 | -7.14 | -29.73 | -2.12 | -182.67 | -1147.06 | -1.94 | -64.41 | 27.34 | 0.21 | 290.91 | 250.0 | 0.48 | -76.59 | -86.4 | 0.12 | -42.86 | -42.86 | 0 | -100.0 | -100.0 | 0.82 | -48.59 | -43.87 | 1.44 | 34.58 | -20.0 | 1.09 | -4.39 | -20.44 | 0.31 | -3.12 | -3.12 | 0.01 | 0.0 | 0.0 | 184.40 | -3.19 | -15.28 |
| 23Q3 (19) | 2.8 | 0.36 | 700.0 | -0.75 | -1400.0 | -240.91 | -1.18 | -321.43 | -613.04 | -0.11 | -175.0 | -466.67 | 2.05 | -25.18 | 1476.92 | 0.21 | 75.0 | 23.53 | 0.01 | 200.0 | 133.33 | 1.59 | 58.68 | 19.03 | 1.07 | 7.0 | 0.0 | 1.14 | 5.56 | -14.29 | 0.32 | 0.0 | -3.03 | 0.01 | 0.0 | 0.0 | 190.48 | -3.74 | 808.84 |
| 23Q2 (18) | 2.79 | 472.0 | 4.89 | -0.05 | 90.74 | -400.0 | -0.28 | 0.0 | -7.69 | -0.04 | -180.0 | -166.67 | 2.74 | 312.4 | 3.4 | 0.12 | 20.0 | 300.0 | -0.01 | -200.0 | 0 | 1.00 | 23.01 | 233.44 | 1.0 | -10.71 | 88.68 | 1.08 | 6.93 | 96.36 | 0.32 | 0.0 | -3.03 | 0.01 | 0.0 | 0.0 | 197.87 | 453.53 | -33.79 |
| 23Q1 (17) | -0.75 | -120.27 | 39.52 | -0.54 | -217.65 | -260.0 | -0.28 | 89.51 | 71.13 | 0.05 | -16.67 | -44.44 | -1.29 | -136.54 | 7.19 | 0.1 | -52.38 | 11.11 | 0.01 | 0.0 | 0 | 0.82 | -44.07 | 3.5 | 1.12 | -37.78 | 55.56 | 1.01 | -26.28 | 16.09 | 0.32 | 0.0 | -3.03 | 0.01 | 0.0 | 0.0 | -55.97 | -125.72 | 45.38 |
| 22Q4 (16) | 3.7 | 957.14 | 14.91 | -0.17 | 22.73 | 26.09 | -2.67 | -1260.87 | -11.72 | 0.06 | 100.0 | 300.0 | 3.53 | 2615.38 | 18.06 | 0.21 | 23.53 | 0.0 | 0.01 | 133.33 | 0.0 | 1.46 | 9.03 | -20.9 | 1.8 | 68.22 | 76.47 | 1.37 | 3.01 | 55.68 | 0.32 | -3.03 | -3.03 | 0.01 | 0.0 | -50.0 | 217.65 | 938.49 | -16.86 |
| 22Q3 (15) | 0.35 | -86.84 | -31.37 | -0.22 | -2100.0 | 59.26 | 0.23 | 188.46 | 125.0 | 0.03 | -50.0 | 400.0 | 0.13 | -95.09 | 533.33 | 0.17 | 466.67 | 112.5 | -0.03 | 0 | 0.0 | 1.34 | 344.51 | 81.4 | 1.07 | 101.89 | 40.79 | 1.33 | 141.82 | 98.51 | 0.33 | 0.0 | -2.94 | 0.01 | 0.0 | -50.0 | 20.96 | -92.99 | -57.67 |
| 22Q2 (14) | 2.66 | 314.52 | 303.03 | -0.01 | 93.33 | 90.0 | -0.26 | 73.2 | 55.93 | 0.06 | -33.33 | -45.45 | 2.65 | 290.65 | 373.21 | 0.03 | -66.67 | -75.0 | 0 | 0 | 0 | 0.30 | -61.82 | -68.86 | 0.53 | -26.39 | -64.67 | 0.55 | -36.78 | -51.75 | 0.33 | 0.0 | -5.71 | 0.01 | 0.0 | -50.0 | 298.88 | 391.65 | 583.79 |
| 22Q1 (13) | -1.24 | -138.51 | -170.06 | -0.15 | 34.78 | 83.33 | -0.97 | 59.41 | -212.9 | 0.09 | 400.0 | -73.53 | -1.39 | -146.49 | -259.77 | 0.09 | -57.14 | -10.0 | 0 | -100.0 | -100.0 | 0.79 | -57.26 | 3.0 | 0.72 | -29.41 | -59.78 | 0.87 | -1.14 | -33.59 | 0.33 | 0.0 | -8.33 | 0.01 | -50.0 | -50.0 | -102.48 | -139.15 | -197.85 |
| 21Q4 (12) | 3.22 | 531.37 | -22.03 | -0.23 | 57.41 | -2200.0 | -2.39 | -159.78 | -6.7 | -0.03 | -200.0 | -123.08 | 2.99 | 10066.67 | -27.43 | 0.21 | 162.5 | 0 | 0.01 | 133.33 | -50.0 | 1.84 | 150.05 | 0 | 1.02 | 34.21 | -56.6 | 0.88 | 31.34 | -58.29 | 0.33 | -2.94 | -10.81 | 0.02 | 0.0 | -33.33 | 261.79 | 428.71 | 59.1 |
| 21Q3 (11) | 0.51 | -22.73 | -75.71 | -0.54 | -440.0 | -22.73 | -0.92 | -55.93 | 30.3 | -0.01 | -109.09 | 85.71 | -0.03 | -105.36 | -101.81 | 0.08 | -33.33 | 300.0 | -0.03 | 0 | -400.0 | 0.74 | -23.69 | 362.3 | 0.76 | -49.33 | -52.2 | 0.67 | -41.23 | -54.73 | 0.34 | -2.86 | -5.56 | 0.02 | 0.0 | -33.33 | 49.51 | 13.28 | -55.91 |
| 21Q2 (10) | 0.66 | -62.71 | -66.15 | -0.1 | 88.89 | -113.89 | -0.59 | -90.32 | 47.79 | 0.11 | -67.65 | -69.44 | 0.56 | -35.63 | -79.03 | 0.12 | 20.0 | -7.69 | 0 | -100.0 | -100.0 | 0.97 | 26.28 | -35.64 | 1.5 | -16.2 | 158.62 | 1.14 | -12.98 | 62.86 | 0.35 | -2.78 | -5.41 | 0.02 | 0.0 | -33.33 | 43.71 | -58.27 | -75.34 |
| 21Q1 (9) | 1.77 | -57.14 | 86.32 | -0.9 | -8900.0 | -181.25 | -0.31 | 86.16 | 69.61 | 0.34 | 161.54 | 580.0 | 0.87 | -78.88 | 38.1 | 0.1 | 0 | -16.67 | 0.01 | -50.0 | -50.0 | 0.77 | 0 | -32.8 | 1.79 | -23.83 | 92.47 | 1.31 | -37.91 | 79.45 | 0.36 | -2.7 | -7.69 | 0.02 | -33.33 | -50.0 | 104.73 | -36.35 | 27.89 |
| 20Q4 (8) | 4.13 | 96.67 | 71.37 | -0.01 | 97.73 | -105.0 | -2.24 | -69.7 | -64.71 | 0.13 | 285.71 | 30.0 | 4.12 | 148.19 | 57.85 | 0 | -100.0 | -100.0 | 0.02 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 2.35 | 47.8 | 21.76 | 2.11 | 42.57 | 29.45 | 0.37 | 2.78 | -9.76 | 0.03 | 0.0 | -25.0 | 164.54 | 46.52 | 42.01 |
| 20Q3 (7) | 2.1 | 7.69 | 68.0 | -0.44 | -161.11 | 24.14 | -1.32 | -16.81 | 44.54 | -0.07 | -119.44 | 72.0 | 1.66 | -37.83 | 147.76 | 0.02 | -84.62 | -88.89 | 0.01 | 0.0 | 0.0 | 0.16 | -89.38 | -87.21 | 1.59 | 174.14 | -7.02 | 1.48 | 111.43 | 20.33 | 0.36 | -2.7 | -14.29 | 0.03 | 0.0 | -25.0 | 112.30 | -36.65 | 51.83 |
| 20Q2 (6) | 1.95 | 105.26 | -40.0 | 0.72 | 325.0 | 754.55 | -1.13 | -10.78 | -4.63 | 0.36 | 620.0 | 460.0 | 2.67 | 323.81 | -14.97 | 0.13 | 8.33 | -50.0 | 0.01 | -50.0 | 133.33 | 1.50 | 31.85 | -19.17 | 0.58 | -37.63 | -62.34 | 0.7 | -4.11 | -46.97 | 0.37 | -5.13 | -5.13 | 0.03 | -25.0 | -25.0 | 177.27 | 116.46 | -4.55 |
| 20Q1 (5) | 0.95 | -60.58 | -62.0 | -0.32 | -260.0 | 31.91 | -1.02 | 25.0 | 34.62 | 0.05 | -50.0 | -70.59 | 0.63 | -75.86 | -68.97 | 0.12 | 20.0 | -53.85 | 0.02 | 100.0 | 100.0 | 1.14 | 70.21 | -34.89 | 0.93 | -51.81 | -42.94 | 0.73 | -55.21 | -49.66 | 0.39 | -4.88 | -2.5 | 0.04 | 0.0 | 0.0 | 81.90 | -29.32 | -38.09 |
| 19Q4 (4) | 2.41 | 92.8 | 0.0 | 0.2 | 134.48 | 0.0 | -1.36 | 42.86 | 0.0 | 0.1 | 140.0 | 0.0 | 2.61 | 289.55 | 0.0 | 0.1 | -44.44 | 0.0 | 0.01 | 0.0 | 0.0 | 0.67 | -46.38 | 0.0 | 1.93 | 12.87 | 0.0 | 1.63 | 32.52 | 0.0 | 0.41 | -2.38 | 0.0 | 0.04 | 0.0 | 0.0 | 115.87 | 56.65 | 0.0 |
| 19Q3 (3) | 1.25 | -61.54 | 0.0 | -0.58 | -427.27 | 0.0 | -2.38 | -120.37 | 0.0 | -0.25 | -150.0 | 0.0 | 0.67 | -78.66 | 0.0 | 0.18 | -30.77 | 0.0 | 0.01 | 133.33 | 0.0 | 1.25 | -32.83 | 0.0 | 1.71 | 11.04 | 0.0 | 1.23 | -6.82 | 0.0 | 0.42 | 7.69 | 0.0 | 0.04 | 0.0 | 0.0 | 73.96 | -60.17 | 0.0 |
| 19Q2 (2) | 3.25 | 30.0 | 0.0 | -0.11 | 76.6 | 0.0 | -1.08 | 30.77 | 0.0 | -0.1 | -158.82 | 0.0 | 3.14 | 54.68 | 0.0 | 0.26 | 0.0 | 0.0 | -0.03 | -400.0 | 0.0 | 1.86 | 6.21 | 0.0 | 1.54 | -5.52 | 0.0 | 1.32 | -8.97 | 0.0 | 0.39 | -2.5 | 0.0 | 0.04 | 0.0 | 0.0 | 185.71 | 40.4 | 0.0 |
| 19Q1 (1) | 2.5 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -1.56 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 2.03 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 132.28 | 0.0 | 0.0 |
