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) | 8.22 | 95.25 | -10.07 | 0 | 4.56 | 11.49 | -0.17 | 0 | -1.85 | 0 | 12.88 | 82.95 | 0.4 | 700.0 | 14.49 | 83.92 | 6.09 | 7.98 | 7.28 | 10.14 | 3.6 | 23.29 | 0.33 | -8.33 | 73.33 | 72.26 |
| 2022 (9) | 4.21 | 57.68 | -7.07 | 0 | 4.09 | 0 | -1.11 | 0 | -2.86 | 0 | 7.04 | -14.87 | 0.05 | 0 | 7.88 | -15.17 | 5.64 | -5.21 | 6.61 | -60.37 | 2.92 | 15.42 | 0.36 | -7.69 | 42.57 | 212.49 |
| 2021 (8) | 2.67 | -29.18 | 12.05 | -1.39 | -16.63 | 0 | 1.65 | 0 | 14.72 | -7.94 | 8.27 | 42.83 | 0 | 0 | 9.29 | 23.02 | 5.95 | 12.9 | 16.68 | -7.13 | 2.53 | 42.94 | 0.39 | -2.5 | 13.62 | -27.26 |
| 2020 (7) | 3.77 | -26.8 | 12.22 | 0 | -19.28 | 0 | -1.44 | 0 | 15.99 | 223.68 | 5.79 | 39.18 | 0.01 | -50.0 | 7.55 | 29.13 | 5.27 | 76.85 | 17.96 | 143.03 | 1.77 | 24.65 | 0.4 | -6.98 | 18.73 | -66.4 |
| 2019 (6) | 5.15 | 0 | -0.21 | 0 | -9.91 | 0 | -0.91 | 0 | 4.94 | -22.2 | 4.16 | 153.66 | 0.02 | 0.0 | 5.85 | 152.27 | 2.98 | 119.12 | 7.39 | 11.63 | 1.42 | 18.33 | 0.43 | 26.47 | 55.74 | 0 |
| 2018 (5) | -0.2 | 0 | 6.55 | 432.52 | -4.21 | 0 | 0.53 | 0 | 6.35 | 162.4 | 1.64 | -67.27 | 0.02 | 0 | 2.32 | -64.67 | 1.36 | 29.52 | 6.62 | 112.18 | 1.2 | -4.76 | 0.34 | 41.67 | -2.45 | 0 |
| 2017 (4) | 1.19 | -87.25 | 1.23 | -74.85 | 0.74 | 0 | -0.22 | 0 | 2.42 | -82.98 | 5.01 | 102.83 | 0 | 0 | 6.56 | 167.7 | 1.05 | -63.29 | 3.12 | -60.46 | 1.26 | -3.82 | 0.24 | 33.33 | 25.76 | -74.1 |
| 2016 (3) | 9.33 | 298.72 | 4.89 | 1338.24 | -9.68 | 0 | 0.44 | -56.0 | 14.22 | 430.6 | 2.47 | 162.77 | 0.15 | -42.31 | 2.45 | 154.53 | 2.86 | 39.51 | 7.89 | 56.24 | 1.31 | 11.02 | 0.18 | 5.88 | 99.47 | 172.05 |
| 2015 (2) | 2.34 | -73.68 | 0.34 | 0 | -1.88 | 0 | 1.0 | 0 | 2.68 | -68.58 | 0.94 | -3.09 | 0.26 | 0 | 0.96 | 2.51 | 2.05 | 15.82 | 5.05 | -21.09 | 1.18 | -24.84 | 0.17 | 6.25 | 36.56 | -66.56 |
| 2014 (1) | 8.89 | 39.34 | -0.36 | 0 | -8.28 | 0 | 0 | 0 | 8.53 | -55.8 | 0.97 | 6.59 | -0.92 | 0 | 0.94 | 14.75 | 1.77 | 261.22 | 6.4 | 49.53 | 1.57 | -7.1 | 0.16 | 23.08 | 109.35 | 4.55 |
| 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) | -1.59 | -124.39 | 6.47 | -4.61 | -125.98 | -40.98 | 7.61 | 256.91 | 48.34 | -2.0 | -444.83 | -16.96 | -6.2 | -238.39 | -24.75 | 6.24 | 242.86 | 105.26 | 0.44 | 4300.0 | 528.57 | 31.59 | 267.51 | 104.22 | 0.43 | -73.29 | -18.87 | 1.12 | -44.55 | 62.32 | 0.97 | 2.11 | 1.04 | 0.08 | 14.29 | -11.11 | -73.27 | -134.16 | 25.0 |
| 23Q3 (19) | 6.52 | 274.71 | 82.12 | -2.04 | 3.32 | -117.02 | -4.85 | -451.45 | -34.72 | 0.58 | -53.23 | -42.57 | 4.48 | 1310.81 | 69.7 | 1.82 | -41.29 | 68.52 | 0.01 | 0.0 | 133.33 | 8.60 | -32.22 | 71.78 | 1.61 | -21.08 | 15.83 | 2.02 | -12.93 | -6.91 | 0.95 | 11.76 | 39.71 | 0.07 | -22.22 | -22.22 | 214.47 | 301.83 | 76.13 |
| 23Q2 (18) | 1.74 | 12.26 | 486.67 | -2.11 | -62.31 | -214.93 | 1.38 | 220.93 | -58.05 | 1.24 | 6100.0 | 11.71 | -0.37 | -248.0 | 66.96 | 3.1 | 81.29 | 248.31 | 0.01 | 116.67 | 0 | 12.68 | 74.54 | 244.04 | 2.04 | 2.0 | 11.48 | 2.32 | 27.47 | 19.59 | 0.85 | 3.66 | 30.77 | 0.09 | 0.0 | 0.0 | 53.37 | -5.99 | 417.87 |
| 23Q1 (17) | 1.55 | 191.18 | -44.44 | -1.3 | 60.24 | 40.64 | 0.43 | -91.62 | 158.9 | 0.02 | 101.17 | 101.31 | 0.25 | 105.03 | -58.33 | 1.71 | -43.75 | -16.18 | -0.06 | -185.71 | -400.0 | 7.27 | -53.03 | -14.57 | 2.0 | 277.36 | 5.82 | 1.82 | 163.77 | 0.55 | 0.82 | -14.58 | 30.16 | 0.09 | 0.0 | 0.0 | 56.78 | 158.11 | -48.51 |
| 22Q4 (16) | -1.7 | -147.49 | -339.44 | -3.27 | -247.87 | -138.69 | 5.13 | 242.5 | 158.43 | -1.71 | -269.31 | -7.55 | -4.97 | -288.26 | -653.03 | 3.04 | 181.48 | 111.11 | 0.07 | 333.33 | 250.0 | 15.47 | 209.13 | 149.9 | 0.53 | -61.87 | -43.62 | 0.69 | -68.2 | -1.43 | 0.96 | 41.18 | 6.67 | 0.09 | 0.0 | -10.0 | -97.70 | -180.24 | -333.93 |
| 22Q3 (15) | 3.58 | 895.56 | 15.48 | -0.94 | -40.3 | -107.01 | -3.6 | -209.42 | 58.04 | 1.01 | -9.01 | 1.0 | 2.64 | 335.71 | -84.01 | 1.08 | 21.35 | -78.44 | -0.03 | 0 | 0 | 5.00 | 35.74 | -78.42 | 1.39 | -24.04 | 32.38 | 2.17 | 11.86 | -81.98 | 0.68 | 4.62 | 19.3 | 0.09 | 0.0 | -10.0 | 121.77 | 825.2 | 399.25 |
| 22Q2 (14) | -0.45 | -116.13 | 49.44 | -0.67 | 69.41 | -281.08 | 3.29 | 550.68 | 520.75 | 1.11 | 172.55 | 42.31 | -1.12 | -286.67 | -115.38 | 0.89 | -56.37 | -5.32 | 0 | -100.0 | 100.0 | 3.69 | -56.66 | -9.36 | 1.83 | -3.17 | -10.29 | 1.94 | 7.18 | -6.28 | 0.65 | 3.17 | 22.64 | 0.09 | 0.0 | -10.0 | -16.79 | -115.23 | 49.06 |
| 22Q1 (13) | 2.79 | 292.96 | 1216.0 | -2.19 | -59.85 | -508.33 | -0.73 | 91.69 | -465.0 | -1.53 | 3.77 | -204.08 | 0.6 | 190.91 | 198.36 | 2.04 | 41.67 | 134.48 | 0.02 | 0.0 | 100.0 | 8.51 | 37.41 | 106.22 | 1.89 | 101.06 | -1.05 | 1.81 | 158.57 | -3.21 | 0.63 | -30.0 | 21.15 | 0.09 | -10.0 | 0.0 | 110.28 | 164.04 | 1193.94 |
| 21Q4 (12) | 0.71 | -77.1 | 138.59 | -1.37 | -110.22 | -31.73 | -8.78 | -2.33 | -285.09 | -1.59 | -259.0 | 24.64 | -0.66 | -104.0 | 77.08 | 1.44 | -71.26 | 396.55 | 0.02 | 0 | 166.67 | 6.19 | -73.31 | 262.06 | 0.94 | -10.48 | -16.81 | 0.7 | -94.19 | -34.58 | 0.9 | 57.89 | 91.49 | 0.1 | 0.0 | 0.0 | 41.76 | 71.24 | 137.23 |
| 21Q3 (11) | 3.1 | 448.31 | 18.32 | 13.41 | 3524.32 | -9.94 | -8.58 | -1718.87 | 46.07 | 1.0 | 28.21 | 422.58 | 16.51 | 3275.0 | -5.71 | 5.01 | 432.98 | 138.57 | 0 | 100.0 | -100.0 | 23.19 | 470.24 | 129.29 | 1.05 | -48.53 | -31.37 | 12.04 | 481.64 | -13.94 | 0.57 | 7.55 | 26.67 | 0.1 | 0.0 | -16.67 | 24.39 | 173.99 | 35.54 |
| 21Q2 (10) | -0.89 | -256.0 | -166.42 | 0.37 | 202.78 | 516.67 | 0.53 | 165.0 | 1666.67 | 0.78 | -46.94 | -59.59 | -0.52 | 14.75 | -137.14 | 0.94 | 8.05 | -46.29 | -0.03 | -400.0 | -200.0 | 4.07 | -1.4 | -51.35 | 2.04 | 6.81 | 31.61 | 2.07 | 10.7 | 21.05 | 0.53 | 1.92 | 20.45 | 0.1 | 11.11 | 11.11 | -32.96 | -226.99 | -155.1 |
| 21Q1 (9) | -0.25 | 86.41 | -115.15 | -0.36 | 65.38 | 78.57 | 0.2 | 108.77 | 117.86 | 1.47 | 169.67 | 253.12 | -0.61 | 78.82 | -1933.33 | 0.87 | 200.0 | -47.27 | 0.01 | 133.33 | 200.0 | 4.13 | 141.25 | -54.85 | 1.91 | 69.03 | 80.19 | 1.87 | 74.77 | 55.83 | 0.52 | 10.64 | 23.81 | 0.09 | -10.0 | 0.0 | -10.08 | 91.02 | -110.45 |
| 20Q4 (8) | -1.84 | -170.23 | 56.91 | -1.04 | -106.98 | -1140.0 | -2.28 | 85.67 | -174.03 | -2.11 | -580.65 | -7.11 | -2.88 | -116.45 | 30.94 | 0.29 | -86.19 | -78.52 | -0.03 | -250.0 | -250.0 | 1.71 | -83.1 | -79.62 | 1.13 | -26.14 | 130.61 | 1.07 | -92.35 | 613.33 | 0.47 | 4.44 | 291.67 | 0.1 | -16.67 | -28.57 | -112.20 | -723.5 | 89.23 |
| 20Q3 (7) | 2.62 | 95.52 | -41.78 | 14.89 | 24716.67 | 710.25 | -15.91 | -53133.33 | -192.46 | -0.31 | -116.06 | 27.91 | 17.51 | 1150.71 | 750.0 | 2.1 | 20.0 | 60.31 | 0.02 | -33.33 | 200.0 | 10.12 | 20.98 | 36.99 | 1.53 | -1.29 | 57.73 | 13.99 | 718.13 | 992.97 | 0.45 | 2.27 | 2.27 | 0.12 | 33.33 | 20.0 | 17.99 | -69.92 | -92.72 |
| 20Q2 (6) | 1.34 | -18.79 | -59.15 | 0.06 | 103.57 | -98.08 | 0.03 | 102.68 | 100.44 | 1.93 | 301.04 | 112.09 | 1.4 | 4766.67 | -78.16 | 1.75 | 6.06 | 212.5 | 0.03 | 400.0 | 250.0 | 8.36 | -8.48 | 193.54 | 1.55 | 46.23 | 51.96 | 1.71 | 42.5 | -65.31 | 0.44 | 4.76 | 4.76 | 0.09 | 0.0 | 0.0 | 59.82 | -38.0 | -0.78 |
| 20Q1 (5) | 1.65 | 138.64 | 1.23 | -1.68 | -1780.0 | -68.0 | -1.12 | -136.36 | -43.59 | -0.96 | 51.27 | -268.42 | -0.03 | 99.28 | -104.76 | 1.65 | 22.22 | 75.53 | -0.01 | -150.0 | -125.0 | 9.14 | 8.89 | 71.74 | 1.06 | 116.33 | 112.0 | 1.2 | 700.0 | 17.65 | 0.42 | 250.0 | -4.55 | 0.09 | -35.71 | -10.0 | 96.49 | 109.26 | -7.65 |
| 19Q4 (4) | -4.27 | -194.89 | 0.0 | 0.1 | 104.1 | 0.0 | 3.08 | 156.62 | 0.0 | -1.97 | -358.14 | 0.0 | -4.17 | -302.43 | 0.0 | 1.35 | 3.05 | 0.0 | 0.02 | 200.0 | 0.0 | 8.39 | 13.62 | 0.0 | 0.49 | -49.48 | 0.0 | 0.15 | -88.28 | 0.0 | 0.12 | -72.73 | 0.0 | 0.14 | 40.0 | 0.0 | -1041.46 | -521.21 | 0.0 |
| 19Q3 (3) | 4.5 | 37.2 | 0.0 | -2.44 | -177.96 | 0.0 | -5.44 | 19.53 | 0.0 | -0.43 | -147.25 | 0.0 | 2.06 | -67.86 | 0.0 | 1.31 | 133.93 | 0.0 | -0.02 | 0.0 | 0.0 | 7.38 | 159.25 | 0.0 | 0.97 | -4.9 | 0.0 | 1.28 | -74.04 | 0.0 | 0.44 | 4.76 | 0.0 | 0.1 | 11.11 | 0.0 | 247.25 | 310.08 | 0.0 |
| 19Q2 (2) | 3.28 | 101.23 | 0.0 | 3.13 | 413.0 | 0.0 | -6.76 | -766.67 | 0.0 | 0.91 | 59.65 | 0.0 | 6.41 | 917.46 | 0.0 | 0.56 | -40.43 | 0.0 | -0.02 | -150.0 | 0.0 | 2.85 | -46.46 | 0.0 | 1.02 | 104.0 | 0.0 | 4.93 | 383.33 | 0.0 | 0.42 | -4.55 | 0.0 | 0.09 | -10.0 | 0.0 | 60.29 | -42.3 | 0.0 |
| 19Q1 (1) | 1.63 | 0.0 | 0.0 | -1.0 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 5.32 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 104.49 | 0.0 | 0.0 |
