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) | 2.5 | -11.35 | 5.48 | 0 | -0.77 | 0 | -0.17 | 0 | 7.98 | 187.05 | 0.61 | -79.32 | -0.6 | 0 | 1.80 | -79.53 | 3.6 | 20.0 | 6.49 | -68.66 | 1.49 | 2.76 | 0.02 | 0.0 | 31.25 | 145.79 |
| 2022 (9) | 2.82 | 0 | -0.04 | 0 | -7.98 | 0 | 0.6 | 130.77 | 2.78 | -56.77 | 2.95 | 115.33 | 0 | 0 | 8.81 | 76.75 | 3.0 | 50.0 | 20.71 | 359.2 | 1.45 | 15.08 | 0.02 | 0.0 | 12.71 | 0 |
| 2021 (8) | -0.62 | 0 | 7.05 | 0 | 1.72 | 0 | 0.26 | 0 | 6.43 | 365.94 | 1.37 | 20.18 | 0 | 0 | 4.98 | -6.05 | 2.0 | 22.7 | 4.51 | 23.56 | 1.26 | -9.35 | 0.02 | 0.0 | -10.71 | 0 |
| 2020 (7) | 1.47 | 1.38 | -0.09 | 0 | -0.79 | 0 | -0.1 | 0 | 1.38 | -2.13 | 1.14 | -13.64 | 0 | 0 | 5.30 | -16.25 | 1.63 | 44.25 | 3.65 | -5.68 | 1.39 | -12.58 | 0.02 | 100.0 | 29.05 | 9.59 |
| 2019 (6) | 1.45 | -11.59 | -0.04 | 0 | -1.21 | 0 | -0.05 | 0 | 1.41 | -50.87 | 1.32 | -10.2 | 0 | 0 | 6.33 | -30.8 | 1.13 | 0 | 3.87 | 36.75 | 1.59 | 34.75 | 0.01 | 0.0 | 26.51 | -35.02 |
| 2018 (5) | 1.64 | 0 | 1.23 | -92.55 | -17.93 | 0 | -0.12 | 0 | 2.87 | -79.96 | 1.47 | 21.49 | 0 | 0 | 9.15 | 12.56 | -0.24 | 0 | 2.83 | -77.21 | 1.18 | -0.84 | 0.01 | -50.0 | 40.80 | 0 |
| 2017 (4) | -2.2 | 0 | 16.52 | 0 | -1.16 | 0 | 0.29 | 38.1 | 14.32 | 6719.05 | 1.21 | 70.42 | 0.01 | 0 | 8.13 | 53.47 | -1.26 | 0 | 12.42 | 691.08 | 1.19 | 8.18 | 0.02 | -33.33 | -16.14 | 0 |
| 2016 (3) | 0.76 | 0 | -0.55 | 0 | 1.87 | 0 | 0.21 | 0 | 0.21 | -93.46 | 0.71 | 42.0 | -0.01 | 0 | 5.30 | 17.94 | -0.39 | 0 | 1.57 | 35.34 | 1.1 | 0.92 | 0.03 | -25.0 | 28.15 | 0 |
| 2015 (2) | -0.4 | 0 | 3.61 | 0 | -0.72 | 0 | -0.09 | 0 | 3.21 | 0 | 0.5 | -47.92 | 0 | 0 | 4.49 | -44.97 | -0.96 | 0 | 1.16 | 11.54 | 1.09 | -5.22 | 0.04 | 33.33 | -17.47 | 0 |
| 2014 (1) | -0.43 | 0 | -4.79 | 0 | 5.92 | 341.79 | -0.15 | 0 | -5.22 | 0 | 0.96 | -39.62 | 0 | 0 | 8.16 | -48.35 | -0.23 | 0 | 1.04 | -36.59 | 1.15 | 33.72 | 0.03 | 0.0 | -19.37 | 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) | 2.33 | 71.32 | -19.66 | -2.27 | -175.92 | -157.95 | 2.7 | 173.17 | 273.08 | 0.02 | 0.0 | -89.47 | 0.06 | -98.62 | -97.03 | 0.21 | 133.33 | -70.83 | -0.6 | 0 | 0 | 1.99 | 80.87 | -73.6 | 1.4 | 81.82 | 23.89 | 1.01 | -65.17 | 2.02 | 0.39 | 5.41 | 8.33 | 0.01 | 0.0 | 0.0 | 165.25 | 298.54 | -22.5 |
| 23Q3 (19) | 1.36 | 1071.43 | 122.95 | 2.99 | 779.55 | 254.92 | -3.69 | -902.17 | -49.39 | 0.02 | 109.09 | -96.72 | 4.35 | 850.0 | 429.55 | 0.09 | -40.0 | -71.88 | 0 | 0 | 0 | 1.10 | -49.84 | -67.92 | 0.77 | 32.76 | -24.51 | 2.9 | 72.62 | 9.85 | 0.37 | 2.78 | 2.78 | 0.01 | 0.0 | 0.0 | 41.46 | 707.14 | 104.6 |
| 23Q2 (18) | -0.14 | 86.67 | -123.33 | -0.44 | -108.46 | 75.96 | 0.46 | 291.67 | -4.17 | -0.22 | -1200.0 | -10.0 | -0.58 | -113.98 | 52.85 | 0.15 | -6.25 | -90.0 | 0 | 0 | 0 | 2.20 | 13.79 | -89.55 | 0.58 | -31.76 | -15.94 | 1.68 | 86.67 | -40.43 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -6.83 | 91.74 | -136.2 |
| 23Q1 (17) | -1.05 | -136.21 | 17.97 | 5.2 | 690.91 | 13.29 | -0.24 | 84.62 | 94.57 | 0.02 | -89.47 | 0 | 4.15 | 105.45 | 25.38 | 0.16 | -77.78 | -60.0 | 0 | 0 | 0 | 1.93 | -74.43 | -63.86 | 0.85 | -24.78 | 431.25 | 0.9 | -9.09 | -93.69 | 0.36 | 0.0 | -5.26 | 0.01 | 0.0 | 0 | -82.68 | -138.77 | -845.62 |
| 22Q4 (16) | 2.9 | 375.41 | 291.89 | -0.88 | 54.4 | -113.6 | -1.56 | 36.84 | -842.86 | 0.19 | -68.85 | 1050.0 | 2.02 | 253.03 | -71.98 | 0.72 | 125.0 | 400.0 | 0 | 0 | 0 | 7.55 | 119.81 | 388.36 | 1.13 | 10.78 | 76.56 | 0.99 | -62.5 | 94.12 | 0.36 | 0.0 | 2.86 | 0.01 | 0.0 | 0.0 | 213.24 | 952.19 | 150.7 |
| 22Q3 (15) | 0.61 | 1.67 | 126.87 | -1.93 | -5.46 | -238.85 | -2.47 | -614.58 | -221.67 | 0.61 | 405.0 | 281.25 | -1.32 | -7.32 | -50.0 | 0.32 | -78.67 | -68.93 | 0 | 0 | 0 | 3.43 | -83.66 | -78.4 | 1.02 | 47.83 | 410.0 | 2.64 | -6.38 | -13.16 | 0.36 | 0.0 | 16.13 | 0.01 | 0 | 0 | 20.27 | 7.41 | 129.91 |
| 22Q2 (14) | 0.6 | 146.88 | 100.0 | -1.83 | -139.87 | -42.97 | 0.48 | 110.86 | -15.79 | -0.2 | 0 | -1100.0 | -1.23 | -137.16 | -25.51 | 1.5 | 275.0 | 275.0 | 0 | 0 | 0 | 21.01 | 293.38 | 232.98 | 0.69 | 331.25 | -5.48 | 2.82 | -80.22 | 840.0 | 0.36 | -5.26 | 16.13 | 0 | 0 | 0 | 18.87 | 315.8 | -61.64 |
| 22Q1 (13) | -1.28 | -272.97 | -309.84 | 4.59 | -29.06 | 876.6 | -4.42 | -2204.76 | -301.82 | 0 | 100.0 | -100.0 | 3.31 | -54.09 | 206.48 | 0.4 | 266.67 | 122.22 | 0 | 0 | 0 | 5.34 | 304.05 | 63.18 | 0.16 | -75.0 | -62.79 | 14.26 | 2696.08 | 2093.85 | 0.38 | 8.57 | 26.67 | 0 | -100.0 | 0 | -8.74 | -110.28 | -113.62 |
| 21Q4 (12) | 0.74 | 132.6 | 32.14 | 6.47 | 365.47 | 605.47 | 0.21 | -89.66 | -70.0 | -0.02 | -112.5 | 81.82 | 7.21 | 919.32 | 1101.39 | -0.24 | -123.3 | -154.55 | 0 | 0 | 0 | -2.62 | -116.47 | -140.57 | 0.64 | 220.0 | -32.63 | 0.51 | -83.22 | -41.38 | 0.35 | 12.9 | 9.38 | 0.01 | 0 | 0 | 85.06 | 225.53 | 80.75 |
| 21Q3 (11) | -2.27 | -856.67 | -478.33 | 1.39 | 208.59 | -17.75 | 2.03 | 256.14 | 180.56 | 0.16 | 700.0 | 1500.0 | -0.88 | 10.2 | -138.43 | 1.03 | 157.5 | 368.18 | 0 | 0 | 0 | 15.90 | 151.94 | 239.58 | 0.2 | -72.6 | -42.86 | 3.04 | 913.33 | 20.63 | 0.31 | 0.0 | -8.82 | 0 | 0 | 0 | -67.76 | -237.78 | -423.0 |
| 21Q2 (10) | 0.3 | -50.82 | -56.52 | -1.28 | -372.34 | -236.84 | 0.57 | 151.82 | -48.18 | 0.02 | -80.0 | 100.0 | -0.98 | -190.74 | -416.13 | 0.4 | 122.22 | 0 | 0 | 0 | 100.0 | 6.31 | 92.78 | 0 | 0.73 | 69.77 | 942.86 | 0.3 | -53.85 | 172.73 | 0.31 | 3.33 | -11.43 | 0 | 0 | 0 | 49.18 | -23.41 | -67.21 |
| 21Q1 (9) | 0.61 | 8.93 | 260.53 | 0.47 | 136.72 | 491.67 | -1.1 | -257.14 | -1471.43 | 0.1 | 190.91 | 1100.0 | 1.08 | 250.0 | 316.0 | 0.18 | -59.09 | -43.75 | 0 | 0 | 0 | 3.27 | -49.27 | -42.01 | 0.43 | -54.74 | 65.38 | 0.65 | -25.29 | 364.29 | 0.3 | -6.25 | -18.92 | 0 | 0 | 0 | 64.21 | 36.45 | 186.18 |
| 20Q4 (8) | 0.56 | -6.67 | -21.13 | -1.28 | -175.74 | 12.33 | 0.7 | 127.78 | -42.62 | -0.11 | -1200.0 | -1000.0 | -0.72 | -131.44 | 4.0 | 0.44 | 100.0 | 120.0 | 0 | 0 | 100.0 | 6.45 | 37.83 | 127.74 | 0.95 | 171.43 | 25.0 | 0.87 | -65.48 | 81.25 | 0.32 | -5.88 | -15.79 | 0 | 0 | 0 | 47.06 | 124.31 | -43.0 |
| 20Q3 (7) | 0.6 | -13.04 | 500.0 | 1.69 | 544.74 | -32.13 | -2.52 | -329.09 | -41.57 | 0.01 | 0.0 | 0.0 | 2.29 | 638.71 | -11.58 | 0.22 | 0 | 300.0 | 0 | 100.0 | 100.0 | 4.68 | 0 | 316.17 | 0.35 | 400.0 | 150.0 | 2.52 | 2190.91 | -12.5 | 0.34 | -2.86 | -15.0 | 0 | 0 | 0 | 20.98 | -86.01 | 588.11 |
| 20Q2 (6) | 0.69 | 281.58 | -15.85 | -0.38 | -216.67 | 63.46 | 1.1 | 1671.43 | 7.84 | 0.01 | 200.0 | 116.67 | 0.31 | 162.0 | 240.91 | 0 | -100.0 | -100.0 | -0.14 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.07 | -73.08 | -81.08 | 0.11 | -21.43 | -80.36 | 0.35 | -5.41 | -12.5 | 0 | 0 | 0 | 150.00 | 301.32 | 75.61 |
| 20Q1 (5) | -0.38 | -153.52 | -111.11 | -0.12 | 91.78 | -300.0 | -0.07 | -105.74 | 95.78 | -0.01 | 0.0 | -200.0 | -0.5 | 33.33 | -138.1 | 0.32 | 60.0 | 700.0 | 0 | 100.0 | 0 | 5.64 | 99.22 | 470.02 | 0.26 | -65.79 | 300.0 | 0.14 | -70.83 | 450.0 | 0.37 | -2.63 | -7.5 | 0 | 0 | 0 | -74.51 | -190.25 | -49.02 |
| 19Q4 (4) | 0.71 | 610.0 | 0.0 | -1.46 | -158.63 | 0.0 | 1.22 | 168.54 | 0.0 | -0.01 | -200.0 | 0.0 | -0.75 | -128.96 | 0.0 | 0.2 | 281.82 | 0.0 | -0.56 | -51.35 | 0.0 | 2.83 | 230.83 | 0.0 | 0.76 | 442.86 | 0.0 | 0.48 | -83.33 | 0.0 | 0.38 | -5.0 | 0.0 | 0 | 0 | 0.0 | 82.56 | 2607.91 | 0.0 |
| 19Q3 (3) | 0.1 | -87.8 | 0.0 | 2.49 | 339.42 | 0.0 | -1.78 | -274.51 | 0.0 | 0.01 | 116.67 | 0.0 | 2.59 | 1277.27 | 0.0 | -0.11 | -142.31 | 0.0 | -0.37 | 0 | 0.0 | -2.17 | -138.73 | 0.0 | 0.14 | -62.16 | 0.0 | 2.88 | 414.29 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.05 | -96.43 | 0.0 |
| 19Q2 (2) | 0.82 | 555.56 | 0.0 | -1.04 | -3366.67 | 0.0 | 1.02 | 161.45 | 0.0 | -0.06 | -700.0 | 0.0 | -0.22 | -4.76 | 0.0 | 0.26 | 550.0 | 0.0 | 0 | 0 | 0.0 | 5.59 | 464.73 | 0.0 | 0.37 | 384.62 | 0.0 | 0.56 | 1500.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 85.42 | 270.83 | 0.0 |
| 19Q1 (1) | -0.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -50.00 | 0.0 | 0.0 |
