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) | 13.95 | -13.57 | -5.49 | 0 | -7.0 | 0 | 0.03 | -75.0 | 8.46 | -45.24 | 0.57 | -72.6 | 0.05 | 150.0 | 0.67 | -64.21 | 4.56 | -47.22 | 2.54 | -52.79 | 2.92 | 3.55 | 0.03 | -25.0 | 254.10 | 29.73 |
| 2022 (9) | 16.14 | 654.21 | -0.69 | 0 | -1.81 | 0 | 0.12 | -66.67 | 15.45 | 0 | 2.08 | 9.47 | 0.02 | 0 | 1.88 | 17.0 | 8.64 | -21.53 | 5.38 | -27.79 | 2.82 | 1.08 | 0.04 | -20.0 | 195.87 | 841.84 |
| 2021 (8) | 2.14 | -70.8 | -2.66 | 0 | 4.72 | 0 | 0.36 | 260.0 | -0.52 | 0 | 1.9 | 43.94 | -0.04 | 0 | 1.61 | -1.83 | 11.01 | 214.57 | 7.45 | 278.17 | 2.79 | -9.12 | 0.05 | 25.0 | 20.80 | -85.59 |
| 2020 (7) | 7.33 | 275.9 | -1.28 | 0 | -5.24 | 0 | 0.1 | 0 | 6.05 | 0 | 1.32 | -26.26 | -0.15 | 0 | 1.64 | -14.55 | 3.5 | -41.28 | 1.97 | -53.43 | 3.07 | -0.65 | 0.04 | 0.0 | 144.29 | 444.61 |
| 2019 (6) | 1.95 | 0 | -4.76 | 0 | 2.35 | 0 | -0.34 | 0 | -2.81 | 0 | 1.79 | -43.71 | 0.01 | -97.3 | 1.92 | -40.66 | 5.96 | -14.37 | 4.23 | -8.24 | 3.09 | 11.15 | 0.04 | -20.0 | 26.49 | 0 |
| 2018 (5) | -1.01 | 0 | -5.66 | 0 | -2.71 | 0 | -0.23 | 0 | -6.67 | 0 | 3.18 | 35.32 | 0.37 | 0 | 3.23 | 23.73 | 6.96 | 27.94 | 4.61 | 97.85 | 2.78 | -5.76 | 0.05 | 0.0 | -13.58 | 0 |
| 2017 (4) | 8.11 | 57.17 | -2.62 | 0 | -7.1 | 0 | 0.17 | 0 | 5.49 | 65.36 | 2.35 | -14.23 | -0.02 | 0 | 2.61 | -17.85 | 5.44 | -6.53 | 2.33 | -6.8 | 2.95 | 4.61 | 0.05 | -16.67 | 152.16 | 58.64 |
| 2016 (3) | 5.16 | -58.15 | -1.84 | 0 | -6.86 | 0 | -0.17 | 0 | 3.32 | -63.07 | 2.74 | -29.2 | 0.26 | 0 | 3.18 | -29.67 | 5.82 | 84.76 | 2.5 | 70.07 | 2.82 | 5.22 | 0.06 | 20.0 | 95.91 | -67.33 |
| 2015 (2) | 12.33 | 79.22 | -3.34 | 0 | 4.16 | 0 | 0.14 | 366.67 | 8.99 | 110.05 | 3.87 | 72.77 | 0 | 0 | 4.52 | 85.2 | 3.15 | 21.15 | 1.47 | 5.0 | 2.68 | 3.08 | 0.05 | -50.0 | 293.57 | 74.95 |
| 2014 (1) | 6.88 | 134.01 | -2.6 | 0 | -4.62 | 0 | 0.03 | -40.0 | 4.28 | 145.98 | 2.24 | 52.38 | -0.07 | 0 | 2.44 | 39.45 | 2.6 | 1.17 | 1.4 | -1.41 | 2.6 | 3.59 | 0.1 | 0.0 | 167.80 | 130.02 |
| 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) | 4.77 | 503.8 | -51.33 | -3.47 | -12.66 | -1013.16 | -1.42 | 56.97 | 38.79 | -0.01 | -200.0 | -200.0 | 1.3 | 156.77 | -87.23 | 0.12 | 9.09 | -71.43 | 0.01 | -80.0 | 0 | 0.54 | 6.34 | -66.94 | 1.18 | 0.85 | -27.61 | 1.27 | 309.68 | 20.95 | 0.73 | -3.95 | -3.95 | 0.01 | 0.0 | 0.0 | 237.31 | 224.43 | -55.93 |
| 23Q3 (19) | 0.79 | -76.35 | -84.23 | -3.08 | -1183.33 | -833.33 | -3.3 | -87.5 | -27.41 | 0.01 | -66.67 | 0.0 | -2.29 | -173.87 | -148.93 | 0.11 | -35.29 | -79.25 | 0.05 | 266.67 | 0 | 0.51 | -39.45 | -74.16 | 1.17 | 32.95 | -40.61 | 0.31 | -8.82 | -74.8 | 0.76 | 5.56 | 10.14 | 0.01 | 0.0 | 0.0 | 73.15 | -76.57 | -71.82 |
| 23Q2 (18) | 3.34 | -33.86 | 342.03 | -0.24 | -118.46 | 54.72 | -1.76 | -232.08 | 1.68 | 0.03 | 0 | 50.0 | 3.1 | -51.18 | 262.3 | 0.17 | 6.25 | -70.69 | -0.03 | -400.0 | -400.0 | 0.84 | 7.25 | -60.58 | 0.88 | -33.83 | -66.41 | 0.34 | -44.26 | -78.34 | 0.72 | 1.41 | 4.35 | 0.01 | 0.0 | 0.0 | 312.15 | -17.79 | 613.46 |
| 23Q1 (17) | 5.05 | -48.47 | 86.35 | 1.3 | 242.11 | 719.05 | -0.53 | 77.16 | -110.84 | 0 | -100.0 | -100.0 | 6.35 | -37.62 | 154.0 | 0.16 | -61.9 | -70.37 | 0.01 | 0 | 0.0 | 0.78 | -52.13 | -55.74 | 1.33 | -18.4 | -44.81 | 0.61 | -41.9 | -59.87 | 0.71 | -6.58 | 5.97 | 0.01 | 0.0 | 0.0 | 379.70 | -29.48 | 208.24 |
| 22Q4 (16) | 9.8 | 95.61 | 362.26 | 0.38 | 215.15 | 141.3 | -2.32 | 10.42 | 19.44 | 0.01 | 0.0 | -88.89 | 10.18 | 117.52 | 748.33 | 0.42 | -20.75 | -55.32 | 0 | 0 | -100.0 | 1.63 | -16.87 | -43.0 | 1.63 | -17.26 | -47.08 | 1.05 | -14.63 | -29.05 | 0.76 | 10.14 | 18.75 | 0.01 | 0.0 | 0.0 | 538.46 | 107.43 | 441.0 |
| 22Q3 (15) | 5.01 | 463.04 | 279.55 | -0.33 | 37.74 | -22.22 | -2.59 | -44.69 | -197.74 | 0.01 | -50.0 | -75.0 | 4.68 | 345.03 | 345.71 | 0.53 | -8.62 | 103.85 | 0 | -100.0 | 100.0 | 1.97 | -7.64 | 146.17 | 1.97 | -24.81 | -38.05 | 1.23 | -21.66 | -48.54 | 0.69 | 0.0 | 1.47 | 0.01 | 0.0 | 0.0 | 259.59 | 527.0 | 505.7 |
| 22Q2 (14) | -1.38 | -150.92 | 17.37 | -0.53 | -152.38 | 57.6 | -1.79 | -136.61 | -154.57 | 0.02 | -75.0 | -84.62 | -1.91 | -176.4 | 34.59 | 0.58 | 7.41 | 20.83 | 0.01 | 0.0 | 120.0 | 2.13 | 20.41 | 31.07 | 2.62 | 8.71 | -4.73 | 1.57 | 3.29 | -32.91 | 0.69 | 2.99 | -1.43 | 0.01 | 0.0 | 0.0 | -60.79 | -149.35 | -11.03 |
| 22Q1 (13) | 2.71 | 27.83 | 613.16 | -0.21 | 77.17 | 0.0 | 4.89 | 269.79 | 192.81 | 0.08 | -11.11 | -20.0 | 2.5 | 108.33 | 1370.59 | 0.54 | -42.55 | 145.45 | 0.01 | -66.67 | 0 | 1.77 | -38.34 | 86.1 | 2.41 | -21.75 | 20.5 | 1.52 | 2.7 | 23.58 | 0.67 | 4.69 | -11.84 | 0.01 | 0.0 | 0.0 | 123.18 | 23.76 | 548.33 |
| 21Q4 (12) | 2.12 | 60.61 | 35.9 | -0.92 | -240.74 | -109.09 | -2.88 | -208.68 | -40.49 | 0.09 | 125.0 | 200.0 | 1.2 | 14.29 | 7.14 | 0.94 | 261.54 | 224.14 | 0.03 | 200.0 | 115.0 | 2.87 | 259.0 | 125.41 | 3.08 | -3.14 | 129.85 | 1.48 | -38.08 | 82.72 | 0.64 | -5.88 | -17.95 | 0.01 | 0.0 | 0.0 | 99.53 | 132.24 | 2.08 |
| 21Q3 (11) | 1.32 | 179.04 | 43.48 | -0.27 | 78.4 | 42.55 | 2.65 | -19.21 | 204.33 | 0.04 | -69.23 | 133.33 | 1.05 | 135.96 | 133.33 | 0.26 | -45.83 | -51.85 | -0.03 | 40.0 | -400.0 | 0.80 | -50.82 | -70.46 | 3.18 | 15.64 | 536.0 | 2.39 | 2.14 | 785.19 | 0.68 | -2.86 | -10.53 | 0.01 | 0.0 | 0.0 | 42.86 | 178.27 | -51.55 |
| 21Q2 (10) | -1.67 | -539.47 | -146.52 | -1.25 | -495.24 | -733.33 | 3.28 | 96.41 | 274.47 | 0.13 | 30.0 | -67.5 | -2.92 | -1817.65 | -184.88 | 0.48 | 118.18 | 140.0 | -0.05 | 0 | -350.0 | 1.62 | 70.96 | 49.26 | 2.75 | 37.5 | 400.0 | 2.34 | 90.24 | 168.97 | 0.7 | -7.89 | -10.26 | 0.01 | 0.0 | 0.0 | -54.75 | -388.18 | -125.32 |
| 21Q1 (9) | 0.38 | -75.64 | -70.08 | -0.21 | 52.27 | 0.0 | 1.67 | 181.46 | 35.77 | 0.1 | 233.33 | 600.0 | 0.17 | -84.82 | -83.96 | 0.22 | -24.14 | -26.67 | 0 | 100.0 | -100.0 | 0.95 | -25.32 | -38.69 | 2.0 | 49.25 | 80.18 | 1.23 | 51.85 | 6050.0 | 0.76 | -2.56 | 1.33 | 0.01 | 0.0 | 0.0 | 19.00 | -80.51 | -88.33 |
| 20Q4 (8) | 1.56 | 69.57 | -50.48 | -0.44 | 6.38 | 10.2 | -2.05 | 19.29 | 67.51 | 0.03 | 125.0 | 0 | 1.12 | 148.89 | -57.89 | 0.29 | -46.3 | -35.56 | -0.2 | -2100.0 | -900.0 | 1.27 | -52.96 | -34.65 | 1.34 | 168.0 | -11.84 | 0.81 | 200.0 | 8.0 | 0.78 | 2.63 | 1.3 | 0.01 | 0.0 | 0.0 | 97.50 | 10.22 | -52.64 |
| 20Q3 (7) | 0.92 | -74.37 | -47.43 | -0.47 | -213.33 | 87.5 | -2.54 | -35.11 | -180.38 | -0.12 | -130.0 | 33.33 | 0.45 | -86.92 | 122.39 | 0.54 | 170.0 | -23.94 | 0.01 | -50.0 | -66.67 | 2.70 | 148.51 | -8.76 | 0.5 | -9.09 | -67.74 | 0.27 | -68.97 | -80.29 | 0.76 | -2.56 | -5.0 | 0.01 | 0.0 | 0.0 | 88.46 | -59.1 | 10.2 |
| 20Q2 (6) | 3.59 | 182.68 | 729.82 | -0.15 | 28.57 | 68.75 | -1.88 | -252.85 | -166.67 | 0.4 | 2100.0 | 385.71 | 3.44 | 224.53 | 427.62 | 0.2 | -33.33 | -64.91 | 0.02 | 100.0 | 0.0 | 1.09 | -29.78 | -55.56 | 0.55 | -50.45 | -58.96 | 0.87 | 4250.0 | 20.83 | 0.78 | 4.0 | 2.63 | 0.01 | 0.0 | 0.0 | 216.27 | 32.82 | 665.32 |
| 20Q1 (5) | 1.27 | -59.68 | 154.04 | -0.21 | 57.14 | -600.0 | 1.23 | 119.49 | -53.41 | -0.02 | 0 | -100.0 | 1.06 | -60.15 | 144.54 | 0.3 | -33.33 | 400.0 | 0.01 | 150.0 | 150.0 | 1.55 | -20.39 | 492.15 | 1.11 | -26.97 | -27.92 | 0.02 | -97.33 | -98.56 | 0.75 | -2.6 | 0.0 | 0.01 | 0.0 | 0.0 | 162.82 | -20.92 | 248.96 |
| 19Q4 (4) | 3.15 | 80.0 | 0.0 | -0.49 | 86.97 | 0.0 | -6.31 | -299.68 | 0.0 | 0 | 100.0 | 0.0 | 2.66 | 232.34 | 0.0 | 0.45 | -36.62 | 0.0 | -0.02 | -166.67 | 0.0 | 1.95 | -34.32 | 0.0 | 1.52 | -1.94 | 0.0 | 0.75 | -45.26 | 0.0 | 0.77 | -3.75 | 0.0 | 0.01 | 0.0 | 0.0 | 205.88 | 156.47 | 0.0 |
| 19Q3 (3) | 1.75 | 407.02 | 0.0 | -3.76 | -683.33 | 0.0 | 3.16 | 12.06 | 0.0 | -0.18 | -28.57 | 0.0 | -2.01 | -91.43 | 0.0 | 0.71 | 24.56 | 0.0 | 0.03 | 50.0 | 0.0 | 2.96 | 21.03 | 0.0 | 1.55 | 15.67 | 0.0 | 1.37 | 90.28 | 0.0 | 0.8 | 5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 80.28 | 309.84 | 0.0 |
| 19Q2 (2) | -0.57 | 75.74 | 0.0 | -0.48 | -1500.0 | 0.0 | 2.82 | 6.82 | 0.0 | -0.14 | -1300.0 | 0.0 | -1.05 | 55.88 | 0.0 | 0.57 | 850.0 | 0.0 | 0.02 | 200.0 | 0.0 | 2.45 | 835.72 | 0.0 | 1.34 | -12.99 | 0.0 | 0.72 | -48.2 | 0.0 | 0.76 | 1.33 | 0.0 | 0.01 | 0.0 | 0.0 | -38.26 | 65.0 | 0.0 |
| 19Q1 (1) | -2.35 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 2.64 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -2.38 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -109.30 | 0.0 | 0.0 |
