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) | 12.78 | -47.92 | -7.41 | 0 | 0.22 | 0 | 1.41 | 642.11 | 5.37 | -80.92 | 1.44 | -23.81 | 0 | 0 | 1.90 | -17.06 | 3.39 | -51.71 | 3.15 | -57.26 | 7.17 | -0.97 | 0.28 | -28.21 | 120.57 | -26.3 |
| 2022 (9) | 24.54 | 0 | 3.6 | 0 | -26.88 | 0 | 0.19 | 0 | 28.14 | 0 | 1.89 | -43.92 | -0.13 | 0 | 2.29 | -34.38 | 7.02 | 25.36 | 7.37 | 69.04 | 7.24 | 6.94 | 0.39 | -4.88 | 163.60 | 0 |
| 2021 (8) | -10.61 | 0 | -3.41 | 0 | 12.4 | 0 | -0.3 | 0 | -14.02 | 0 | 3.37 | -10.61 | -0.08 | 0 | 3.50 | -32.87 | 5.6 | 5500.0 | 4.36 | 0 | 6.77 | -1.31 | 0.41 | -29.31 | -91.94 | 0 |
| 2020 (7) | 8.53 | 42.88 | -3.92 | 0 | -1.34 | 0 | 0.18 | 0 | 4.61 | -44.32 | 3.77 | 7.41 | -0.06 | 0 | 5.21 | -9.18 | 0.1 | 0 | -0.78 | 0 | 6.86 | 5.7 | 0.58 | -30.95 | 128.08 | 72.27 |
| 2019 (6) | 5.97 | 203.05 | 2.31 | 0 | -7.92 | 0 | -0.95 | 0 | 8.28 | 0 | 3.51 | -8.12 | -0.23 | 0 | 5.74 | 1.13 | -0.78 | 0 | 0.7 | -36.94 | 6.49 | 6.05 | 0.84 | 13.51 | 74.35 | 200.78 |
| 2018 (5) | 1.97 | -44.35 | -4.51 | 0 | 0.42 | -95.95 | 1.36 | 14.29 | -2.54 | 0 | 3.82 | -75.1 | -1.06 | 0 | 5.67 | -77.91 | 0.53 | -83.59 | 1.11 | -49.08 | 6.12 | 18.6 | 0.74 | 155.17 | 24.72 | -46.72 |
| 2017 (4) | 3.54 | -68.62 | -15.66 | 0 | 10.37 | -28.24 | 1.19 | 0 | -12.12 | 0 | 15.34 | -36.06 | -0.55 | 0 | 25.67 | -33.7 | 3.23 | -60.9 | 2.18 | -70.78 | 5.16 | 53.12 | 0.29 | 16.0 | 46.40 | -54.43 |
| 2016 (3) | 11.28 | 92.16 | -23.16 | 0 | 14.45 | 90.38 | -1.52 | 0 | -11.88 | 0 | 23.99 | -24.18 | -0.15 | 0 | 38.72 | -17.06 | 8.26 | 12.84 | 7.46 | 19.55 | 3.37 | 10.13 | 0.25 | 92.31 | 101.81 | 63.55 |
| 2015 (2) | 5.87 | -9.13 | -35.32 | 0 | 7.59 | 0 | -1.15 | 0 | -29.45 | 0 | 31.64 | 377.95 | 0.05 | 0 | 46.69 | 335.14 | 7.32 | 7.33 | 6.24 | 0.32 | 3.06 | 9.68 | 0.13 | 85.71 | 62.25 | -12.51 |
| 2014 (1) | 6.46 | -27.25 | -6.96 | 0 | -5.32 | 0 | -0.6 | 0 | -0.5 | 0 | 6.62 | 121.4 | -0.26 | 0 | 10.73 | 112.72 | 6.82 | -29.03 | 6.22 | -31.27 | 2.79 | 8.14 | 0.07 | 0.0 | 71.15 | -6.26 |
| 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) | 5.59 | 85.71 | -34.24 | -6.64 | -1044.83 | -538.46 | 2.21 | -39.12 | 130.91 | 2.25 | 1225.0 | 85.95 | -1.05 | -143.21 | -114.08 | 0.21 | -61.11 | -67.69 | 0 | 100.0 | 100.0 | 0.99 | -62.92 | -73.69 | 1.45 | 15.08 | 26.09 | 1.11 | -22.38 | 326.92 | 1.79 | 0.0 | -1.1 | 0.06 | -14.29 | -33.33 | 188.85 | 106.42 | -52.01 |
| 23Q3 (19) | 3.01 | -9.61 | -55.14 | -0.58 | -38.1 | -20.83 | 3.63 | 156.19 | 169.94 | -0.2 | 57.45 | 69.7 | 2.43 | -16.49 | -61.0 | 0.54 | 10.2 | 28.57 | -0.02 | -200.0 | 75.0 | 2.67 | 4.11 | 12.19 | 1.26 | 38.46 | -36.04 | 1.43 | 43.0 | -38.63 | 1.79 | 0.56 | -1.1 | 0.07 | -12.5 | -30.0 | 91.49 | -21.42 | -42.19 |
| 23Q2 (18) | 3.33 | 291.76 | 909.09 | -0.42 | -282.61 | -107.57 | -6.46 | -869.05 | -61.5 | -0.47 | -193.75 | -295.83 | 2.91 | 169.44 | -50.51 | 0.49 | 145.0 | 22.5 | 0.02 | 0 | 166.67 | 2.56 | 92.75 | 56.69 | 0.91 | 495.65 | -61.76 | 1.0 | 350.0 | -71.67 | 1.78 | -1.66 | -1.66 | 0.08 | 0.0 | -20.0 | 116.43 | 104.1 | 1819.39 |
| 23Q1 (17) | 0.85 | -90.0 | -90.56 | 0.23 | 122.12 | 154.76 | 0.84 | 111.75 | 107.98 | -0.16 | -113.22 | 72.88 | 1.08 | -85.52 | -87.41 | 0.2 | -69.23 | -53.49 | 0 | 100.0 | 100.0 | 1.33 | -64.63 | -29.1 | -0.23 | -120.0 | -115.13 | -0.4 | -253.85 | -132.26 | 1.81 | 0.0 | 0.56 | 0.08 | -11.11 | -27.27 | 57.05 | -85.5 | -80.03 |
| 22Q4 (16) | 8.5 | 26.68 | 353.73 | -1.04 | -116.67 | -13.04 | -7.15 | -37.76 | -231.68 | 1.21 | 283.33 | 30.11 | 7.46 | 19.74 | 274.71 | 0.65 | 54.76 | -30.85 | -0.02 | 75.0 | 0.0 | 3.76 | 58.07 | -3.11 | 1.15 | -41.62 | -41.62 | 0.26 | -88.84 | -79.2 | 1.81 | 0.0 | 7.1 | 0.09 | -10.0 | -18.18 | 393.52 | 148.66 | 458.28 |
| 22Q3 (15) | 6.71 | 1933.33 | 1132.31 | -0.48 | -108.65 | 40.0 | -5.19 | -29.75 | -950.82 | -0.66 | -375.0 | -6.45 | 6.23 | 5.95 | 529.66 | 0.42 | 5.0 | -45.45 | -0.08 | -166.67 | -100.0 | 2.38 | 45.41 | -12.92 | 1.97 | -17.23 | 13.22 | 2.33 | -33.99 | 55.33 | 1.81 | 0.0 | 6.47 | 0.1 | 0.0 | 0.0 | 158.25 | 2508.81 | 903.45 |
| 22Q2 (14) | 0.33 | -96.33 | 120.62 | 5.55 | 1421.43 | 709.89 | -4.0 | 62.01 | -323.46 | 0.24 | 140.68 | 170.59 | 5.88 | -31.47 | 334.26 | 0.4 | -6.98 | -56.04 | -0.03 | -200.0 | -50.0 | 1.63 | -12.79 | -57.1 | 2.38 | 56.58 | 101.69 | 3.53 | 184.68 | 246.08 | 1.81 | 0.56 | 7.74 | 0.1 | -9.09 | 11.11 | 6.07 | -97.88 | 110.58 |
| 22Q1 (13) | 9.0 | 368.66 | 280.0 | -0.42 | 54.35 | 46.15 | -10.53 | -293.92 | -330.42 | -0.59 | -163.44 | -118.52 | 8.58 | 300.94 | 248.44 | 0.43 | -54.26 | -43.42 | -0.01 | 50.0 | 0 | 1.87 | -51.66 | -50.55 | 1.52 | -22.84 | 114.08 | 1.24 | -0.8 | 110.17 | 1.8 | 6.51 | 5.26 | 0.11 | 0.0 | 10.0 | 285.71 | 360.13 | 237.14 |
| 21Q4 (12) | -3.35 | -415.38 | -258.77 | -0.92 | -15.0 | 44.91 | 5.43 | 790.16 | 3094.12 | 0.93 | 250.0 | 82.35 | -4.27 | -194.48 | -1070.45 | 0.94 | 22.08 | -44.71 | -0.02 | 50.0 | 0 | 3.88 | 42.07 | -50.07 | 1.97 | 13.22 | 91.26 | 1.25 | -16.67 | 22.55 | 1.69 | -0.59 | -2.31 | 0.11 | 10.0 | -8.33 | -109.84 | -457.63 | -249.4 |
| 21Q3 (11) | -0.65 | 59.38 | -139.63 | -0.8 | 12.09 | 0.0 | 0.61 | -65.92 | 90.62 | -0.62 | -82.35 | -487.5 | -1.45 | 42.23 | -272.62 | 0.77 | -15.38 | -9.41 | -0.04 | -100.0 | 20.0 | 2.73 | -28.37 | -29.8 | 1.74 | 47.46 | 83.16 | 1.5 | 47.06 | 733.33 | 1.7 | 1.19 | -0.58 | 0.1 | 11.11 | -28.57 | -19.70 | 65.65 | -124.38 |
| 21Q2 (10) | -1.6 | 68.0 | -375.86 | -0.91 | -16.67 | -68.52 | 1.79 | -60.83 | 611.43 | -0.34 | -25.93 | -9.68 | -2.51 | 56.57 | -6375.0 | 0.91 | 19.74 | 71.7 | -0.02 | 0 | -100.0 | 3.81 | 0.53 | 6.99 | 1.18 | 66.2 | 284.38 | 1.02 | 72.88 | 218.6 | 1.68 | -1.75 | -1.18 | 0.09 | -10.0 | -40.0 | -57.35 | 72.47 | -197.89 |
| 21Q1 (9) | -5.0 | -336.97 | -219.05 | -0.78 | 53.29 | 14.29 | 4.57 | 2588.24 | 408.78 | -0.27 | -152.94 | -92.86 | -5.78 | -1413.64 | -275.68 | 0.76 | -55.29 | 8.57 | 0 | 0 | 0 | 3.79 | -51.19 | -25.6 | 0.71 | -31.07 | 157.26 | 0.59 | -42.16 | 152.68 | 1.71 | -1.16 | -0.58 | 0.1 | -16.67 | -41.18 | -208.33 | -383.37 | -138.19 |
| 20Q4 (8) | 2.11 | 28.66 | 240.67 | -1.67 | -108.75 | -68.69 | 0.17 | -46.88 | -84.96 | 0.51 | 218.75 | 178.46 | 0.44 | -47.62 | 117.67 | 1.7 | 100.0 | 15.65 | 0 | 100.0 | 100.0 | 7.77 | 99.73 | -25.4 | 1.03 | 8.42 | 294.34 | 1.02 | 466.67 | 10100.0 | 1.73 | 1.17 | 4.22 | 0.12 | -14.29 | -36.84 | 73.52 | -9.0 | 191.16 |
| 20Q3 (7) | 1.64 | 182.76 | 88.51 | -0.8 | -48.15 | -90.48 | 0.32 | 191.43 | 220.0 | 0.16 | 151.61 | 300.0 | 0.84 | 2000.0 | 86.67 | 0.85 | 60.38 | 44.07 | -0.05 | -400.0 | -600.0 | 3.89 | 9.17 | 2.02 | 0.95 | 248.44 | 0 | 0.18 | 120.93 | -37.93 | 1.71 | 0.59 | 3.64 | 0.14 | -6.67 | -33.33 | 80.79 | 37.9 | 99.65 |
| 20Q2 (6) | 0.58 | -86.19 | -75.11 | -0.54 | 40.66 | -58.82 | -0.35 | 76.35 | 84.58 | -0.31 | -121.43 | 64.37 | 0.04 | -98.78 | -97.99 | 0.53 | -24.29 | 29.27 | -0.01 | 0 | 87.5 | 3.56 | -30.09 | 35.26 | -0.64 | 48.39 | -611.11 | -0.86 | 23.21 | -8700.0 | 1.7 | -1.16 | 8.28 | 0.15 | -11.76 | -31.82 | 58.59 | -89.26 | -54.74 |
| 20Q1 (5) | 4.2 | 380.0 | -1.64 | -0.91 | 8.08 | -122.41 | -1.48 | -230.97 | 78.49 | -0.14 | 78.46 | -122.22 | 3.29 | 232.13 | -60.5 | 0.7 | -52.38 | -32.69 | 0 | 100.0 | 100.0 | 5.09 | -51.06 | -21.47 | -1.24 | -133.96 | -629.41 | -1.12 | -11300.0 | -387.18 | 1.72 | 3.61 | 7.5 | 0.17 | -10.53 | -22.73 | 545.45 | 776.36 | 182.31 |
| 19Q4 (4) | -1.5 | -272.41 | 0.0 | -0.99 | -135.71 | 0.0 | 1.13 | 1030.0 | 0.0 | -0.65 | -712.5 | 0.0 | -2.49 | -653.33 | 0.0 | 1.47 | 149.15 | 0.0 | -0.01 | -200.0 | 0.0 | 10.41 | 173.15 | 0.0 | -0.53 | 0 | 0.0 | 0.01 | -96.55 | 0.0 | 1.66 | 0.61 | 0.0 | 0.19 | -9.52 | 0.0 | -80.65 | -299.3 | 0.0 |
| 19Q3 (3) | 0.87 | -62.66 | 0.0 | -0.42 | -23.53 | 0.0 | 0.1 | 104.41 | 0.0 | -0.08 | 90.8 | 0.0 | 0.45 | -77.39 | 0.0 | 0.59 | 43.9 | 0.0 | 0.01 | 112.5 | 0.0 | 3.81 | 44.74 | 0.0 | 0 | 100.0 | 0.0 | 0.29 | 2800.0 | 0.0 | 1.65 | 5.1 | 0.0 | 0.21 | -4.55 | 0.0 | 40.47 | -68.74 | 0.0 |
| 19Q2 (2) | 2.33 | -45.43 | 0.0 | -0.34 | -108.37 | 0.0 | -2.27 | 67.01 | 0.0 | -0.87 | -238.1 | 0.0 | 1.99 | -76.11 | 0.0 | 0.41 | -60.58 | 0.0 | -0.08 | 46.67 | 0.0 | 2.63 | -59.41 | 0.0 | -0.09 | 47.06 | 0.0 | 0.01 | -97.44 | 0.0 | 1.57 | -1.88 | 0.0 | 0.22 | 0.0 | 0.0 | 129.44 | -33.0 | 0.0 |
| 19Q1 (1) | 4.27 | 0.0 | 0.0 | 4.06 | 0.0 | 0.0 | -6.88 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 6.49 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 193.21 | 0.0 | 0.0 |
