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) | 6.02 | 260.48 | -3.32 | 0 | -2.47 | 0 | 0.17 | -46.88 | 2.7 | 0 | 2.47 | -3.89 | -0.44 | 0 | 2.88 | -5.21 | 2.31 | -39.05 | 3.22 | -32.64 | 3.07 | 7.34 | 0.07 | 16.67 | 94.65 | 336.43 |
| 2022 (9) | 1.67 | -76.01 | -3.75 | 0 | -2.09 | 0 | 0.32 | 0 | -2.08 | 0 | 2.57 | 23.56 | -0.05 | 0 | 3.04 | 16.14 | 3.79 | -10.61 | 4.78 | -7.72 | 2.86 | 7.92 | 0.06 | -50.0 | 21.69 | -75.23 |
| 2021 (8) | 6.96 | -22.41 | -1.21 | 0 | -7.69 | 0 | -0.71 | 0 | 5.75 | -23.44 | 2.08 | -20.61 | -0.09 | 0 | 2.62 | -18.29 | 4.24 | 0.71 | 5.18 | -7.0 | 2.65 | 5.16 | 0.12 | -7.69 | 87.55 | -19.77 |
| 2020 (7) | 8.97 | 173.48 | -1.46 | 0 | -4.26 | 0 | 0.15 | 0 | 7.51 | 0 | 2.62 | -46.53 | -0.01 | 0 | 3.20 | -47.91 | 4.21 | 12.27 | 5.57 | 44.68 | 2.52 | 2.02 | 0.13 | 18.18 | 109.12 | 113.92 |
| 2019 (6) | 3.28 | 114.38 | -5.87 | 0 | 3.83 | 0 | -0.28 | 0 | -2.59 | 0 | 4.9 | 135.58 | -0.07 | 0 | 6.15 | 124.05 | 3.75 | 11.61 | 3.85 | 4.05 | 2.47 | 0.41 | 0.11 | 10.0 | 51.01 | 108.71 |
| 2018 (5) | 1.53 | -66.88 | -2.42 | 0 | -0.71 | 0 | -0.65 | 0 | -0.89 | 0 | 2.08 | 55.22 | 0.07 | 0 | 2.74 | 27.89 | 3.36 | 21.3 | 3.7 | 18.97 | 2.46 | -0.81 | 0.1 | 42.86 | 24.44 | -70.06 |
| 2017 (4) | 4.62 | 138.14 | -1.87 | 0 | -1.29 | 0 | -0.14 | 0 | 2.75 | 759.38 | 1.34 | -10.07 | -0.09 | 0 | 2.15 | -16.75 | 2.77 | -3.15 | 3.11 | -0.64 | 2.48 | -1.2 | 0.07 | 250.0 | 81.63 | 138.14 |
| 2016 (3) | 1.94 | -65.05 | -1.62 | 0 | -0.96 | 0 | -1.35 | 0 | 0.32 | -93.22 | 1.49 | -51.78 | -0.12 | 0 | 2.58 | -53.06 | 2.86 | 16.26 | 3.13 | -11.58 | 2.51 | 1.62 | 0.02 | 0.0 | 34.28 | -62.76 |
| 2015 (2) | 5.55 | 68.18 | -0.83 | 0 | -5.6 | 0 | -0.05 | 0 | 4.72 | 66.2 | 3.09 | 6.92 | -0.03 | 0 | 5.49 | 0.63 | 2.46 | -11.83 | 3.54 | 1.72 | 2.47 | 13.82 | 0.02 | 100.0 | 92.04 | 57.86 |
| 2014 (1) | 3.3 | -18.52 | -0.46 | 0 | -3.33 | 0 | -0.56 | 0 | 2.84 | 0 | 2.89 | -63.32 | 1.46 | -11.52 | 5.46 | -64.18 | 2.79 | 18.72 | 3.48 | 45.0 | 2.17 | 12.44 | 0.01 | 0.0 | 58.30 | -37.52 |
| 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) | 3.6 | 385.71 | 46.34 | -0.83 | 24.55 | 41.96 | -2.6 | -263.52 | -282.35 | -0.12 | -135.29 | 45.45 | 2.77 | 217.37 | 168.93 | 0.53 | -17.19 | -11.67 | -0.22 | -266.67 | -120.0 | 2.33 | -23.74 | -9.96 | 0.83 | 72.92 | 0.0 | 1.12 | 96.49 | 4.67 | 0.83 | 9.21 | 13.7 | 0.01 | -66.67 | 0.0 | 183.67 | 298.25 | 35.14 |
| 23Q3 (19) | -1.26 | -150.81 | -350.0 | -1.1 | -3.77 | -44.74 | 1.59 | 189.83 | 160.66 | 0.34 | 247.83 | -24.44 | -2.36 | -266.2 | -126.92 | 0.64 | 25.49 | -24.71 | -0.06 | 68.42 | -250.0 | 3.05 | 26.15 | -25.42 | 0.48 | 41.18 | -57.89 | 0.57 | 7.55 | -55.12 | 0.76 | 2.7 | 8.57 | 0.03 | 50.0 | 50.0 | -92.65 | -148.19 | -558.46 |
| 23Q2 (18) | 2.48 | 108.4 | 67.57 | -1.06 | -211.76 | -341.67 | -1.77 | -670.97 | 22.71 | -0.23 | -227.78 | 30.3 | 1.42 | 67.06 | 14.52 | 0.51 | -35.44 | 34.21 | -0.19 | -733.33 | -733.33 | 2.42 | -35.78 | 32.49 | 0.34 | -48.48 | -75.71 | 0.53 | -47.0 | -65.81 | 0.74 | 1.37 | 2.78 | 0.02 | 0.0 | 0.0 | 192.25 | 182.72 | 197.46 |
| 23Q1 (17) | 1.19 | -51.63 | 159.8 | -0.34 | 76.22 | 74.24 | 0.31 | 145.59 | 19.23 | 0.18 | 181.82 | -58.14 | 0.85 | -17.48 | 125.68 | 0.79 | 31.67 | 8.22 | 0.03 | 130.0 | 250.0 | 3.77 | 45.74 | 2.23 | 0.66 | -20.48 | 57.14 | 1.0 | -6.54 | 12.36 | 0.73 | 0.0 | 2.82 | 0.02 | 100.0 | 0.0 | 68.00 | -49.97 | 155.36 |
| 22Q4 (16) | 2.46 | 978.57 | 105.0 | -1.43 | -88.16 | 46.44 | -0.68 | -211.48 | -6700.0 | -0.22 | -148.89 | 64.52 | 1.03 | 199.04 | 170.07 | 0.6 | -29.41 | -1.64 | -0.1 | -350.0 | 33.33 | 2.59 | -36.84 | -14.74 | 0.83 | -27.19 | -29.06 | 1.07 | -15.75 | -30.97 | 0.73 | 4.29 | 8.96 | 0.01 | -50.0 | -50.0 | 135.91 | 1065.94 | 153.7 |
| 22Q3 (15) | -0.28 | -118.92 | -113.53 | -0.76 | -216.67 | 30.91 | 0.61 | 126.64 | 120.33 | 0.45 | 236.36 | 125.0 | -1.04 | -183.87 | -207.22 | 0.85 | 123.68 | 54.55 | 0.04 | 33.33 | 100.0 | 4.09 | 124.12 | 42.19 | 1.14 | -18.57 | 60.56 | 1.27 | -18.06 | -1.55 | 0.7 | -2.78 | 6.06 | 0.02 | 0.0 | -33.33 | -14.07 | -121.77 | -113.46 |
| 22Q2 (14) | 1.48 | 174.37 | -62.34 | -0.24 | 81.82 | -108.57 | -2.29 | -980.77 | 63.0 | -0.33 | -176.74 | -306.25 | 1.24 | 137.46 | -81.58 | 0.38 | -47.95 | -11.63 | 0.03 | 250.0 | 50.0 | 1.83 | -50.45 | -13.5 | 1.4 | 233.33 | 29.63 | 1.55 | 74.16 | 47.62 | 0.72 | 1.41 | 9.09 | 0.02 | 0.0 | -33.33 | 64.63 | 152.61 | -71.39 |
| 22Q1 (13) | -1.99 | -265.83 | -696.0 | -1.32 | 50.56 | -450.0 | 0.26 | 2700.0 | -82.78 | 0.43 | 169.35 | 197.73 | -3.31 | -125.17 | -575.51 | 0.73 | 19.67 | 46.0 | -0.02 | 86.67 | -200.0 | 3.69 | 21.55 | 46.96 | 0.42 | -64.1 | -66.93 | 0.89 | -42.58 | -31.01 | 0.71 | 5.97 | 5.97 | 0.02 | 0.0 | -33.33 | -122.84 | -329.3 | -877.8 |
| 21Q4 (12) | 1.2 | -42.03 | -71.63 | -2.67 | -142.73 | -352.54 | -0.01 | 99.67 | 99.47 | -0.62 | -410.0 | -282.35 | -1.47 | -251.55 | -140.38 | 0.61 | 10.91 | -1.61 | -0.15 | -850.0 | -287.5 | 3.03 | 5.34 | 5.82 | 1.17 | 64.79 | 143.75 | 1.55 | 20.16 | 61.46 | 0.67 | 1.52 | 3.08 | 0.02 | -33.33 | -50.0 | 53.57 | -48.76 | -79.1 |
| 21Q3 (11) | 2.07 | -47.33 | 404.88 | -1.1 | -139.29 | -69.23 | -3.0 | 51.53 | -757.14 | 0.2 | 25.0 | 766.67 | 0.97 | -85.59 | 504.17 | 0.55 | 27.91 | -24.66 | 0.02 | 0.0 | 128.57 | 2.88 | 36.34 | -20.36 | 0.71 | -34.26 | -32.38 | 1.29 | 22.86 | 10.26 | 0.66 | 0.0 | 4.76 | 0.03 | 0.0 | 0.0 | 104.55 | -53.71 | 366.63 |
| 21Q2 (10) | 3.93 | 1672.0 | 46.64 | 2.8 | 1266.67 | 1066.67 | -6.19 | -509.93 | -146.61 | 0.16 | 136.36 | 223.08 | 6.73 | 1473.47 | 130.48 | 0.43 | -14.0 | -6.52 | 0.02 | 0.0 | 150.0 | 2.11 | -15.82 | -12.17 | 1.08 | -14.96 | -26.03 | 1.05 | -18.6 | -54.74 | 0.66 | -1.49 | 6.45 | 0.03 | 0.0 | 0.0 | 225.86 | 1897.86 | 150.3 |
| 21Q1 (9) | -0.25 | -105.91 | -115.24 | -0.24 | 59.32 | 46.67 | 1.51 | 180.32 | 214.58 | -0.44 | -229.41 | -2100.0 | -0.49 | -113.46 | -141.18 | 0.5 | -19.35 | -38.27 | 0.02 | -75.0 | 0.0 | 2.51 | -12.48 | -35.39 | 1.27 | 164.58 | 3.25 | 1.29 | 34.38 | 15.18 | 0.67 | 3.08 | 8.06 | 0.03 | -25.0 | 0.0 | -12.56 | -104.9 | -113.56 |
| 20Q4 (8) | 4.23 | 931.71 | 129.89 | -0.59 | 9.23 | 75.21 | -1.88 | -437.14 | -18900.0 | 0.34 | 1233.33 | 312.5 | 3.64 | 1616.67 | 774.07 | 0.62 | -15.07 | -27.91 | 0.08 | 214.29 | 900.0 | 2.87 | -20.72 | -31.91 | 0.48 | -54.29 | -12.73 | 0.96 | -17.95 | 37.14 | 0.65 | 3.17 | 6.56 | 0.04 | 33.33 | 33.33 | 256.36 | 1044.26 | 86.7 |
| 20Q3 (7) | 0.41 | -84.7 | -66.12 | -0.65 | -370.83 | 29.35 | -0.35 | 86.06 | -155.56 | -0.03 | 76.92 | -130.0 | -0.24 | -108.22 | -182.76 | 0.73 | 58.7 | -23.96 | -0.07 | -75.0 | -600.0 | 3.62 | 50.36 | -26.03 | 1.05 | -28.08 | -10.26 | 1.17 | -49.57 | 19.39 | 0.63 | 1.61 | 5.0 | 0.03 | 0.0 | 0.0 | 22.40 | -75.17 | -70.19 |
| 20Q2 (6) | 2.68 | 63.41 | 100.0 | 0.24 | 153.33 | 109.84 | -2.51 | -622.92 | -287.31 | -0.13 | -550.0 | -144.83 | 2.92 | 145.38 | 365.45 | 0.46 | -43.21 | -82.1 | -0.04 | -300.0 | -33.33 | 2.40 | -38.07 | -81.46 | 1.46 | 18.7 | 26.96 | 2.32 | 107.14 | 75.76 | 0.62 | 0.0 | -1.59 | 0.03 | 0.0 | 50.0 | 90.24 | -2.61 | 32.66 |
| 20Q1 (5) | 1.64 | -10.87 | 247.75 | -0.45 | 81.09 | -275.0 | 0.48 | 4700.0 | -74.05 | -0.02 | 87.5 | 97.22 | 1.19 | 320.37 | 196.75 | 0.81 | -5.81 | 58.82 | 0.02 | 300.0 | 200.0 | 3.88 | -7.76 | 50.83 | 1.23 | 123.64 | 39.77 | 1.12 | 60.0 | 33.33 | 0.62 | 1.64 | -1.59 | 0.03 | 0.0 | 0.0 | 92.66 | -32.52 | 225.21 |
| 19Q4 (4) | 1.84 | 52.07 | 0.0 | -2.38 | -158.7 | 0.0 | 0.01 | -98.41 | 0.0 | -0.16 | -260.0 | 0.0 | -0.54 | -286.21 | 0.0 | 0.86 | -10.42 | 0.0 | -0.01 | 0.0 | 0.0 | 4.21 | -13.88 | 0.0 | 0.55 | -52.99 | 0.0 | 0.7 | -28.57 | 0.0 | 0.61 | 1.67 | 0.0 | 0.03 | 0.0 | 0.0 | 137.31 | 82.71 | 0.0 |
| 19Q3 (3) | 1.21 | -9.7 | 0.0 | -0.92 | 62.3 | 0.0 | 0.63 | -52.99 | 0.0 | 0.1 | -65.52 | 0.0 | 0.29 | 126.36 | 0.0 | 0.96 | -62.65 | 0.0 | -0.01 | 66.67 | 0.0 | 4.89 | -62.3 | 0.0 | 1.17 | 1.74 | 0.0 | 0.98 | -25.76 | 0.0 | 0.6 | -4.76 | 0.0 | 0.03 | 50.0 | 0.0 | 75.16 | 10.49 | 0.0 |
| 19Q2 (2) | 1.34 | 220.72 | 0.0 | -2.44 | -1933.33 | 0.0 | 1.34 | -27.57 | 0.0 | 0.29 | 140.28 | 0.0 | -1.1 | 10.57 | 0.0 | 2.57 | 403.92 | 0.0 | -0.03 | -50.0 | 0.0 | 12.97 | 403.67 | 0.0 | 1.15 | 30.68 | 0.0 | 1.32 | 57.14 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 68.02 | 191.92 | 0.0 |
| 19Q1 (1) | -1.11 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -74.00 | 0.0 | 0.0 |
