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) | 12.93 | 556.35 | -2.08 | 0 | -7.0 | 0 | -0.15 | 0 | 10.85 | 3091.18 | 1.99 | 33.56 | -0.12 | 0 | 4.07 | 19.37 | 5.61 | 24.39 | 5.14 | 13.47 | 1.93 | -7.21 | 0.13 | 30.0 | 179.58 | 511.68 |
| 2022 (9) | 1.97 | -37.46 | -1.63 | 0 | -0.72 | 0 | -0.04 | 0 | 0.34 | -76.06 | 1.49 | -16.29 | -0.15 | 0 | 3.41 | -29.59 | 4.51 | 200.67 | 4.53 | 89.54 | 2.08 | -9.57 | 0.1 | 100.0 | 29.36 | -55.82 |
| 2021 (8) | 3.15 | 29.63 | -1.73 | 0 | -0.85 | 0 | 0.24 | 0 | 1.42 | 0 | 1.78 | -41.45 | -0.15 | 0 | 4.84 | -45.52 | 1.5 | 7.91 | 2.39 | 141.41 | 2.3 | 6.48 | 0.05 | 0 | 66.46 | -13.85 |
| 2020 (7) | 2.43 | -64.21 | -2.64 | 0 | 2.75 | 0 | -0.22 | 0 | -0.21 | 0 | 3.04 | -27.45 | 0.13 | 0 | 8.88 | -3.01 | 1.39 | -77.65 | 0.99 | -84.91 | 2.16 | -4.85 | 0 | 0 | 77.14 | 0.32 |
| 2019 (6) | 6.79 | 26.44 | -4.18 | 0 | -3.52 | 0 | -0.13 | 0 | 2.61 | 90.51 | 4.19 | 1.95 | -0.08 | 0 | 9.16 | -5.9 | 6.22 | 18.03 | 6.56 | 30.68 | 2.27 | 14.07 | 0 | 0 | 76.90 | 0.38 |
| 2018 (5) | 5.37 | -24.9 | -4.0 | 0 | -3.26 | 0 | -0.05 | 0 | 1.37 | -78.25 | 4.11 | 37.0 | 0.11 | 450.0 | 9.73 | 40.31 | 5.27 | -19.05 | 5.02 | -8.73 | 1.99 | 20.61 | 0 | 0 | 76.60 | -23.4 |
| 2017 (4) | 7.15 | -6.9 | -0.85 | 0 | -6.3 | 0 | 0.11 | 0 | 6.3 | 70.73 | 3.0 | -32.58 | 0.02 | -75.0 | 6.93 | -30.48 | 6.51 | -26.02 | 5.5 | -20.06 | 1.65 | 18.71 | 0 | 0 | 100.00 | 7.68 |
| 2016 (3) | 7.68 | -0.9 | -3.99 | 0 | -0.68 | 0 | -0.36 | 0 | 3.69 | 97.33 | 4.45 | 9.07 | 0.08 | 0 | 9.98 | -3.55 | 8.8 | 24.82 | 6.88 | 10.97 | 1.39 | 12.1 | 0 | 0 | 92.87 | -10.85 |
| 2015 (2) | 7.75 | 48.18 | -5.88 | 0 | 2.59 | 0 | -0.01 | 0 | 1.87 | -32.97 | 4.08 | 316.33 | 0 | 0 | 10.34 | 270.1 | 7.05 | 23.9 | 6.2 | 27.31 | 1.24 | 21.57 | 0 | 0 | 104.17 | 17.31 |
| 2014 (1) | 5.23 | 46.09 | -2.44 | 0 | -2.51 | 0 | 0.14 | 366.67 | 2.79 | 20.26 | 0.98 | 5.38 | -0.84 | 0 | 2.79 | -9.26 | 5.69 | 43.32 | 4.87 | 46.25 | 1.02 | 9.68 | 0 | 0 | 88.79 | 5.66 |
| 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) | 0.57 | -93.04 | -81.06 | 0.23 | 122.77 | 146.0 | -0.02 | 99.44 | 88.24 | -0.02 | 66.67 | 88.24 | 0.8 | -88.86 | -68.13 | 0.5 | -10.71 | 35.14 | -0.04 | 0.0 | 69.23 | 3.97 | -5.47 | 14.13 | 1.61 | -16.15 | 49.07 | 1.66 | 17.73 | 67.68 | 0.48 | -2.04 | -4.0 | 0.04 | 0.0 | 33.33 | 26.15 | -93.81 | -86.8 |
| 23Q3 (19) | 8.19 | 259.96 | 1562.5 | -1.01 | -4.12 | -320.83 | -3.58 | -4077.78 | -1276.92 | -0.06 | 0.0 | -137.5 | 7.18 | 217.9 | 997.5 | 0.56 | -9.68 | 154.55 | -0.04 | 0 | 73.33 | 4.19 | -20.64 | 141.96 | 1.92 | 104.26 | 0.52 | 1.41 | 24.78 | -25.79 | 0.49 | 2.08 | -3.92 | 0.04 | 100.0 | 100.0 | 422.16 | 234.4 | 1931.89 |
| 23Q2 (18) | -5.12 | -155.17 | 6.57 | -0.97 | -185.29 | -193.94 | 0.09 | 102.58 | 112.5 | -0.06 | 0 | -200.0 | -6.09 | -168.12 | -4.82 | 0.62 | 100.0 | 55.0 | 0 | 100.0 | -100.0 | 5.29 | 91.82 | 27.12 | 0.94 | -18.26 | 9.3 | 1.13 | 18.95 | 21.51 | 0.48 | 0.0 | -9.43 | 0.02 | 0.0 | -33.33 | -314.11 | -149.08 | 14.59 |
| 23Q1 (17) | 9.28 | 208.31 | 85.6 | -0.34 | 32.0 | 39.29 | -3.49 | -1952.94 | -911.63 | 0 | 100.0 | 100.0 | 8.94 | 256.18 | 101.35 | 0.31 | -16.22 | -36.73 | -0.03 | 76.92 | 40.0 | 2.76 | -20.68 | -39.38 | 1.15 | 6.48 | 76.92 | 0.95 | -4.04 | 35.71 | 0.48 | -4.0 | -11.11 | 0.02 | -33.33 | 0.0 | 640.00 | 223.19 | 61.28 |
| 22Q4 (16) | 3.01 | 637.5 | 102.01 | -0.5 | -108.33 | 5.66 | -0.17 | 34.62 | 79.01 | -0.17 | -206.25 | -221.43 | 2.51 | 413.75 | 161.46 | 0.37 | 68.18 | -26.0 | -0.13 | 13.33 | 0.0 | 3.47 | 100.4 | -37.74 | 1.08 | -43.46 | 248.39 | 0.99 | -47.89 | 200.0 | 0.5 | -1.96 | -21.88 | 0.03 | 50.0 | -40.0 | 198.03 | 959.29 | 35.56 |
| 22Q3 (15) | -0.56 | 89.78 | 76.27 | -0.24 | 27.27 | 20.0 | -0.26 | 63.89 | -2500.0 | 0.16 | 900.0 | 300.0 | -0.8 | 86.23 | 69.92 | 0.22 | -45.0 | -45.0 | -0.15 | -183.33 | 0 | 1.73 | -58.31 | -60.52 | 1.91 | 122.09 | 809.52 | 1.9 | 104.3 | 413.51 | 0.51 | -3.77 | -7.27 | 0.02 | -33.33 | 0 | -23.05 | 93.73 | 91.02 |
| 22Q2 (14) | -5.48 | -209.6 | -239.09 | -0.33 | 41.07 | 2.94 | -0.72 | -267.44 | -7100.0 | -0.02 | -100.0 | -166.67 | -5.81 | -230.86 | -261.39 | 0.4 | -18.37 | 14.29 | 0.18 | 460.0 | 0 | 4.16 | -8.52 | 4.9 | 0.86 | 32.31 | 196.55 | 0.93 | 32.86 | -10.58 | 0.53 | -1.85 | -5.36 | 0.03 | 50.0 | 0 | -367.79 | -192.68 | -249.35 |
| 22Q1 (13) | 5.0 | 235.57 | 5455.56 | -0.56 | -5.66 | 0.0 | 0.43 | 153.09 | 4400.0 | -0.01 | -107.14 | -107.14 | 4.44 | 362.5 | 1044.68 | 0.49 | -2.0 | -9.26 | -0.05 | 61.54 | -66.67 | 4.55 | -18.55 | -16.84 | 0.65 | 109.68 | -7.14 | 0.7 | 112.12 | 7.69 | 0.54 | -15.62 | -3.57 | 0.02 | -60.0 | 0 | 396.83 | 171.65 | 5235.1 |
| 21Q4 (12) | 1.49 | 163.14 | 206.43 | -0.53 | -76.67 | -76.67 | -0.81 | -8000.0 | -76.09 | 0.14 | 275.0 | 109.33 | 0.96 | 136.09 | 156.47 | 0.5 | 25.0 | -12.28 | -0.13 | 0 | -200.0 | 5.58 | 27.09 | 9.65 | 0.31 | 47.62 | -82.08 | 0.33 | -10.81 | -72.5 | 0.64 | 16.36 | 18.52 | 0.05 | 0 | 0 | 146.08 | 156.95 | 281.55 |
| 21Q3 (11) | -2.36 | -159.9 | -179.46 | -0.3 | 11.76 | 62.5 | -0.01 | 0.0 | -104.76 | -0.08 | -366.67 | -106.25 | -2.66 | -173.89 | -222.58 | 0.4 | 14.29 | -57.89 | 0 | 0 | -100.0 | 4.39 | 10.77 | -60.53 | 0.21 | -27.59 | 187.5 | 0.37 | -64.42 | 511.11 | 0.55 | -1.79 | 1.85 | 0 | 0 | 0 | -256.52 | -204.17 | -138.87 |
| 21Q2 (10) | 3.94 | 4277.78 | 218.32 | -0.34 | 39.29 | 67.31 | -0.01 | 0.0 | -101.2 | 0.03 | -78.57 | 160.0 | 3.6 | 865.96 | 182.38 | 0.35 | -35.19 | -65.69 | 0 | 100.0 | 100.0 | 3.96 | -27.48 | -80.18 | 0.29 | -58.57 | 132.95 | 1.04 | 60.0 | 236.84 | 0.56 | 0.0 | 5.66 | 0 | 0 | 0 | 246.25 | 3210.69 | 0 |
| 21Q1 (9) | 0.09 | 106.43 | -97.85 | -0.56 | -86.67 | -14.29 | -0.01 | 97.83 | -100.46 | 0.14 | 109.33 | 133.33 | -0.47 | 72.35 | -112.7 | 0.54 | -5.26 | 8.0 | -0.03 | -123.08 | 0 | 5.47 | 7.39 | 2.75 | 0.7 | -59.54 | -10.26 | 0.65 | -45.83 | 1.56 | 0.56 | 3.7 | 1.82 | 0 | 0 | 0 | 7.44 | 109.24 | -97.89 |
| 20Q4 (8) | -1.4 | -147.14 | -3600.0 | -0.3 | 62.5 | 87.12 | -0.46 | -319.05 | 86.78 | -1.5 | -217.19 | -2042.86 | -1.7 | -178.34 | 25.76 | 0.57 | -40.0 | -75.0 | 0.13 | 333.33 | 533.33 | 5.09 | -54.25 | -74.84 | 1.73 | 820.83 | 36.22 | 1.2 | 1433.33 | -40.0 | 0.54 | 0.0 | -3.57 | 0 | 0 | 0 | -80.46 | -112.19 | -5249.43 |
| 20Q3 (7) | 2.97 | 189.19 | 82.21 | -0.8 | 23.08 | 31.03 | 0.21 | -74.7 | 450.0 | 1.28 | 2660.0 | 6300.0 | 2.17 | 149.66 | 361.7 | 0.95 | -6.86 | -20.17 | 0.03 | 200.0 | 150.0 | 11.12 | -44.38 | 13.67 | -0.24 | 72.73 | -112.57 | -0.09 | 88.16 | -105.36 | 0.54 | 1.89 | -6.9 | 0 | 0 | 0 | 660.00 | 0 | 815.09 |
| 20Q2 (6) | -3.33 | -179.47 | -255.61 | -1.04 | -112.24 | -316.0 | 0.83 | -61.57 | 8200.0 | -0.05 | -183.33 | -400.0 | -4.37 | -218.11 | -331.22 | 1.02 | 104.0 | 292.31 | -0.03 | 0 | 0 | 20.00 | 276.0 | 780.77 | -0.88 | -212.82 | -151.76 | -0.76 | -218.75 | -145.24 | 0.53 | -3.64 | -7.02 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 4.19 | 10375.0 | 40.6 | -0.49 | 78.97 | -11.36 | 2.16 | 162.07 | 21500.0 | 0.06 | 185.71 | 185.71 | 3.7 | 261.57 | 45.67 | 0.5 | -78.07 | 8.7 | 0 | 100.0 | 0 | 5.32 | -73.71 | 25.81 | 0.78 | -38.58 | -41.79 | 0.64 | -68.0 | -46.22 | 0.55 | -1.79 | -1.79 | 0 | 0 | 0 | 352.10 | 22434.45 | 106.77 |
| 19Q4 (4) | 0.04 | -97.55 | 0.0 | -2.33 | -100.86 | 0.0 | -3.48 | -5700.0 | 0.0 | -0.07 | -450.0 | 0.0 | -2.29 | -587.23 | 0.0 | 2.28 | 91.6 | 0.0 | -0.03 | 50.0 | 0.0 | 20.23 | 106.73 | 0.0 | 1.27 | -33.51 | 0.0 | 2.0 | 19.05 | 0.0 | 0.56 | -3.45 | 0.0 | 0 | 0 | 0.0 | 1.56 | -97.83 | 0.0 |
| 19Q3 (3) | 1.63 | -23.83 | 0.0 | -1.16 | -364.0 | 0.0 | -0.06 | -700.0 | 0.0 | 0.02 | 300.0 | 0.0 | 0.47 | -75.13 | 0.0 | 1.19 | 357.69 | 0.0 | -0.06 | 0 | 0.0 | 9.79 | 330.97 | 0.0 | 1.91 | 12.35 | 0.0 | 1.68 | 0.0 | 0.0 | 0.58 | 1.75 | 0.0 | 0 | 0 | 0.0 | 72.12 | -24.17 | 0.0 |
| 19Q2 (2) | 2.14 | -28.19 | 0.0 | -0.25 | 43.18 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 85.71 | 0.0 | 1.89 | -25.59 | 0.0 | 0.26 | -43.48 | 0.0 | 0 | 0 | 0.0 | 2.27 | -46.29 | 0.0 | 1.7 | 26.87 | 0.0 | 1.68 | 41.18 | 0.0 | 0.57 | 1.79 | 0.0 | 0 | 0 | 0.0 | 95.11 | -44.15 | 0.0 |
| 19Q1 (1) | 2.98 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.23 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 170.29 | 0.0 | 0.0 |
