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) | 12.97 | 50.81 | -8.19 | 0 | -4.15 | 0 | -3.09 | 0 | 4.78 | 14.08 | 3.76 | 90.86 | -1.2 | 0 | 4.47 | 117.02 | 4.04 | 236.67 | 0.81 | 0 | 2.89 | 5.47 | 0.22 | 83.33 | 330.87 | -36.13 |
| 2022 (9) | 8.6 | 16.85 | -4.41 | 0 | -5.44 | 0 | 0.48 | 0 | 4.19 | 5.81 | 1.97 | 50.38 | -0.99 | 0 | 2.06 | 68.07 | 1.2 | -86.94 | -1.2 | 0 | 2.74 | -4.53 | 0.12 | 0.0 | 518.07 | 410.33 |
| 2021 (8) | 7.36 | 475.0 | -3.4 | 0 | 7.01 | 0 | -0.23 | 0 | 3.96 | 0 | 1.31 | -12.67 | -0.51 | 0 | 1.22 | -35.28 | 9.19 | 678.81 | 4.26 | 0 | 2.87 | -9.75 | 0.12 | -29.41 | 101.52 | 18.17 |
| 2020 (7) | 1.28 | -81.9 | -3.32 | 0 | -1.27 | 0 | 0.24 | 0 | -2.04 | 0 | 1.5 | -69.88 | 0.2 | 0 | 1.89 | -56.25 | 1.18 | 0 | -1.86 | 0 | 3.18 | -38.61 | 0.17 | -22.73 | 85.91 | 0 |
| 2019 (6) | 7.07 | 542.73 | 5.08 | 0 | -12.43 | 0 | -1.07 | 0 | 12.15 | 0 | 4.98 | -1.39 | -0.01 | 0 | 4.32 | -4.83 | -2.63 | 0 | -7.86 | 0 | 5.18 | -15.08 | 0.22 | 4.76 | 0.00 | 0 |
| 2018 (5) | 1.1 | 0 | -4.53 | 0 | 4.85 | -70.01 | -1.92 | 0 | -3.43 | 0 | 5.05 | -47.29 | -0.03 | 0 | 4.54 | -62.85 | 0.67 | -39.09 | -0.51 | 0 | 6.1 | 19.14 | 0.21 | 0.0 | 18.97 | 0 |
| 2017 (4) | -7.95 | 0 | -9.6 | 0 | 16.17 | 1758.62 | 0.05 | 0 | -17.55 | 0 | 9.58 | 12.31 | -0.01 | 0 | 12.23 | -0.13 | 1.1 | -35.29 | -0.9 | 0 | 5.12 | 7.34 | 0.21 | 0.0 | -179.46 | 0 |
| 2016 (3) | 4.5 | -68.44 | -7.29 | 0 | 0.87 | 0 | -0.16 | 0 | -2.79 | 0 | 8.53 | 60.94 | -0.21 | 0 | 12.25 | 73.0 | 1.7 | 0 | -0.9 | 0 | 4.77 | 25.86 | 0.21 | -4.55 | 110.29 | 0 |
| 2015 (2) | 14.26 | 0 | -3.54 | 0 | -8.47 | 0 | 0.47 | 0 | 10.72 | 0 | 5.3 | -57.29 | -0.02 | 0 | 7.08 | -48.63 | -3.81 | 0 | -5.81 | 0 | 3.79 | 23.45 | 0.22 | 10.0 | 0.00 | 0 |
| 2014 (1) | -4.02 | 0 | -13.19 | 0 | 9.15 | -46.33 | -0.5 | 0 | -17.21 | 0 | 12.41 | -26.39 | -0.01 | 0 | 13.78 | -17.09 | 0.44 | 0 | 0.03 | 0 | 3.07 | -3.76 | 0.2 | -16.67 | -121.82 | 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) | 3.26 | 38.72 | 27.34 | -0.36 | 71.2 | 35.71 | -2.67 | -352.54 | 18.1 | -1.42 | -215.56 | -1675.0 | 2.9 | 163.64 | 45.0 | 0.05 | -95.97 | -93.59 | -0.51 | -410.0 | -368.42 | 0.28 | -94.81 | -92.52 | 2.59 | 709.38 | 13050.0 | 0.6 | 257.89 | 253.85 | 0.1 | -89.9 | -85.07 | 0.11 | 175.0 | 266.67 | 402.47 | 11.32 | -51.26 |
| 23Q3 (19) | 2.35 | -41.25 | 94.21 | -1.25 | 21.88 | -17.92 | -0.59 | 55.97 | 69.11 | -0.45 | -800.0 | -275.0 | 1.1 | -54.17 | 633.33 | 1.24 | -7.46 | 77.14 | -0.1 | 23.08 | 65.52 | 5.31 | -12.02 | 71.38 | 0.32 | -37.25 | 206.67 | -0.38 | -35.71 | 52.5 | 0.99 | -6.6 | 33.78 | 0.04 | 33.33 | 33.33 | 361.54 | -26.79 | 0 |
| 23Q2 (18) | 4.0 | 18.69 | -18.53 | -1.6 | 67.81 | 37.74 | -1.34 | -397.78 | -2333.33 | -0.05 | 95.73 | -107.81 | 2.4 | 250.0 | 2.56 | 1.34 | 19.64 | 306.06 | -0.13 | 71.74 | 70.45 | 6.03 | 10.0 | 419.18 | 0.51 | -17.74 | -7.27 | -0.28 | -132.56 | 26.32 | 1.06 | 45.21 | 58.21 | 0.03 | -25.0 | 0.0 | 493.83 | 138.85 | -67.82 |
| 23Q1 (17) | 3.37 | 31.64 | 4312.5 | -4.97 | -787.5 | -2060.87 | 0.45 | 113.8 | 232.35 | -1.17 | -1362.5 | -3025.0 | -1.6 | -180.0 | -416.13 | 1.12 | 43.59 | 558.82 | -0.46 | -342.11 | -2.22 | 5.48 | 49.07 | 658.15 | 0.62 | 3200.0 | -35.42 | 0.86 | 320.51 | 132.43 | 0.73 | 8.96 | 12.31 | 0.04 | 33.33 | 33.33 | 206.75 | -74.96 | 2813.57 |
| 22Q4 (16) | 2.56 | 111.57 | -7.58 | -0.56 | 47.17 | 76.95 | -3.26 | -70.68 | -671.93 | -0.08 | 33.33 | -14.29 | 2.0 | 1233.33 | 488.24 | 0.78 | 11.43 | 122.86 | 0.19 | 165.52 | 157.58 | 3.68 | 18.78 | 113.51 | -0.02 | 93.33 | -104.26 | -0.39 | 51.25 | -50.0 | 0.67 | -9.46 | 17.54 | 0.03 | 0.0 | 0.0 | 825.81 | 0 | 1.36 |
| 22Q3 (15) | 1.21 | -75.36 | -77.3 | -1.06 | 58.75 | -915.38 | -1.91 | -3283.33 | -174.32 | -0.12 | -118.75 | -1100.0 | 0.15 | -93.59 | -97.25 | 0.7 | 112.12 | 1650.0 | -0.29 | 34.09 | -262.5 | 3.10 | 166.54 | 1762.23 | -0.3 | -154.55 | -113.57 | -0.8 | -110.53 | -171.43 | 0.74 | 10.45 | 7.25 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (14) | 4.91 | 6237.5 | 344.28 | -2.57 | -1017.39 | -314.52 | 0.06 | 117.65 | -98.38 | 0.64 | 1500.0 | 1500.0 | 2.34 | 854.84 | 188.97 | 0.33 | 94.12 | -32.65 | -0.44 | 2.22 | -528.57 | 1.16 | 60.64 | -21.94 | 0.55 | -42.71 | -80.14 | -0.38 | -202.7 | -125.33 | 0.67 | 3.08 | -16.25 | 0.03 | 0.0 | 0.0 | 1534.38 | 20238.67 | 1878.65 |
| 22Q1 (13) | -0.08 | -102.89 | -106.25 | -0.23 | 90.53 | 52.08 | -0.34 | -159.65 | -312.5 | 0.04 | 157.14 | 121.05 | -0.31 | -191.18 | -138.75 | 0.17 | -51.43 | -60.47 | -0.45 | -36.36 | -1400.0 | 0.72 | -58.02 | -50.07 | 0.96 | 104.26 | -74.4 | 0.37 | 242.31 | -80.63 | 0.65 | 14.04 | -20.73 | 0.03 | 0.0 | 0.0 | -7.62 | -100.94 | -116.43 |
| 21Q4 (12) | 2.77 | -48.03 | -41.19 | -2.43 | -1969.23 | -1115.0 | 0.57 | -77.82 | 112.45 | -0.07 | -600.0 | -131.82 | 0.34 | -93.77 | -92.46 | 0.35 | 775.0 | -12.5 | -0.33 | -312.5 | -1200.0 | 1.72 | 936.05 | -25.59 | 0.47 | -78.73 | 51.61 | -0.26 | -123.21 | 52.73 | 0.57 | -17.39 | -20.83 | 0.03 | 0.0 | 0.0 | 814.71 | 181.25 | -65.41 |
| 21Q3 (11) | 5.33 | 365.17 | 211.51 | 0.13 | 120.97 | -7.14 | 2.57 | -30.73 | -32.55 | -0.01 | -125.0 | 91.67 | 5.46 | 307.6 | 217.67 | 0.04 | -91.84 | -89.74 | -0.08 | -14.29 | -161.54 | 0.17 | -88.83 | -91.91 | 2.21 | -20.22 | 225.0 | 1.12 | -25.33 | 250.0 | 0.69 | -13.75 | -8.0 | 0.03 | 0.0 | -25.0 | 289.67 | 435.79 | 167.27 |
| 21Q2 (10) | -2.01 | -257.03 | -195.71 | -0.62 | -29.17 | 4.62 | 3.71 | 2218.75 | 226.62 | 0.04 | 121.05 | -60.0 | -2.63 | -428.75 | -281.38 | 0.49 | 13.95 | 308.33 | -0.07 | -133.33 | -450.0 | 1.49 | 2.74 | 168.46 | 2.77 | -26.13 | 648.65 | 1.5 | -21.47 | 317.39 | 0.8 | -2.44 | -6.98 | 0.03 | 0.0 | -70.0 | -86.27 | -286.01 | -111.09 |
| 21Q1 (9) | 1.28 | -72.82 | 272.97 | -0.48 | -140.0 | 81.61 | 0.16 | 103.49 | -93.42 | -0.19 | -186.36 | -575.0 | 0.8 | -82.26 | 123.88 | 0.43 | 7.5 | -27.12 | -0.03 | -200.0 | -250.0 | 1.45 | -37.43 | -47.49 | 3.75 | 1109.68 | 2305.88 | 1.91 | 447.27 | 303.19 | 0.82 | 13.89 | -2.38 | 0.03 | 0.0 | 0 | 46.38 | -98.03 | 0 |
| 20Q4 (8) | 4.71 | 198.54 | 151.87 | -0.2 | -242.86 | 92.73 | -4.58 | -220.21 | -206.76 | 0.22 | 283.33 | 210.0 | 4.51 | 197.2 | 612.5 | 0.4 | 2.56 | -86.62 | 0.03 | -76.92 | 50.0 | 2.31 | 12.65 | -77.36 | 0.31 | -54.41 | 123.48 | -0.55 | -271.88 | 91.16 | 0.72 | -4.0 | -18.18 | 0.03 | -25.0 | -75.0 | 2355.00 | 646.87 | 0 |
| 20Q3 (7) | -4.78 | -327.62 | -2615.79 | 0.14 | 121.54 | -62.16 | 3.81 | 230.03 | 296.39 | -0.12 | -220.0 | -163.16 | -4.64 | -420.0 | -928.57 | 0.39 | 225.0 | -40.0 | 0.13 | 550.0 | 316.67 | 2.05 | 270.72 | -16.8 | 0.68 | 83.78 | 133.83 | 0.32 | 146.38 | 119.16 | 0.75 | -12.79 | -25.0 | 0.04 | -60.0 | 500.0 | -430.63 | -155.37 | 0 |
| 20Q2 (6) | 2.1 | 383.78 | 211.7 | -0.65 | 75.1 | -107.59 | -2.93 | -220.58 | 60.83 | 0.1 | 150.0 | 121.28 | 1.45 | 143.28 | -78.29 | 0.12 | -79.66 | 340.0 | 0.02 | 0.0 | 0 | 0.55 | -79.91 | 405.29 | 0.37 | 317.65 | 640.0 | -0.69 | 26.6 | -790.0 | 0.86 | 2.38 | -47.56 | 0.1 | 0 | 100.0 | 777.78 | 0 | 840.54 |
| 20Q1 (5) | -0.74 | -139.57 | -110.74 | -2.61 | 5.09 | -139.45 | 2.43 | -43.36 | 133.24 | 0.04 | 120.0 | 106.78 | -3.35 | -280.68 | -157.76 | 0.59 | -80.27 | -57.86 | 0.02 | 0.0 | 0.0 | 2.76 | -73.03 | -36.78 | -0.17 | 87.12 | -126.15 | -0.94 | 84.89 | -1242.86 | 0.84 | -4.55 | -49.7 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 1.87 | 884.21 | 0.0 | -2.75 | -843.24 | 0.0 | 4.29 | 321.13 | 0.0 | -0.2 | -205.26 | 0.0 | -0.88 | -257.14 | 0.0 | 2.99 | 360.0 | 0.0 | 0.02 | 133.33 | 0.0 | 10.23 | 314.06 | 0.0 | -1.32 | 34.33 | 0.0 | -6.22 | -272.46 | 0.0 | 0.88 | -12.0 | 0.0 | 0.12 | 1300.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.19 | 110.11 | 0.0 | 0.37 | -95.68 | 0.0 | -1.94 | 74.06 | 0.0 | 0.19 | 140.43 | 0.0 | 0.56 | -91.62 | 0.0 | 0.65 | 1400.0 | 0.0 | -0.06 | 0 | 0.0 | 2.47 | 1460.26 | 0.0 | -2.01 | -4120.0 | 0.0 | -1.67 | -1770.0 | 0.0 | 1.0 | -39.02 | 0.0 | -0.01 | -120.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -1.88 | -127.29 | 0.0 | 8.56 | 885.32 | 0.0 | -7.48 | -2.33 | 0.0 | -0.47 | 20.34 | 0.0 | 6.68 | 15.17 | 0.0 | -0.05 | -103.57 | 0.0 | 0 | -100.0 | 0.0 | -0.18 | -104.16 | 0.0 | 0.05 | -92.31 | 0.0 | 0.1 | 242.86 | 0.0 | 1.64 | -1.8 | 0.0 | 0.05 | -16.67 | 0.0 | -105.03 | -125.3 | 0.0 |
| 19Q1 (1) | 6.89 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | -7.31 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 5.8 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 4.36 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 415.06 | 0.0 | 0.0 |
