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) | 43.91 | -33.64 | -64.24 | 0 | 2.56 | 0 | 0.53 | 120.83 | -20.33 | 0 | 0.05 | -94.95 | 0 | 0 | 0.01 | -96.47 | 60.62 | 11.64 | 46.55 | 16.4 | 1.26 | 22.33 | 0.12 | 71.43 | 91.61 | -43.11 |
| 2022 (9) | 66.17 | 216.0 | 6.7 | 0 | -31.68 | 0 | 0.24 | 0 | 72.87 | 321.7 | 0.99 | -78.62 | -0.27 | 0 | 0.21 | -88.64 | 54.3 | 72.93 | 39.99 | 44.42 | 1.03 | 47.14 | 0.07 | 250.0 | 161.04 | 118.48 |
| 2021 (8) | 20.94 | -44.52 | -3.66 | 0 | -32.87 | 0 | -0.88 | 0 | 17.28 | -63.05 | 4.63 | 1087.18 | 0 | 0 | 1.81 | 1561.52 | 31.4 | -32.05 | 27.69 | -31.34 | 0.7 | 42.86 | 0.02 | 100.0 | 73.71 | -20.26 |
| 2020 (7) | 37.74 | -7.57 | 9.02 | 0 | -25.77 | 0 | 2.21 | -25.59 | 46.76 | 217.45 | 0.39 | 457.14 | -1.05 | 0 | 0.11 | 271.89 | 46.21 | 35.63 | 40.33 | 43.27 | 0.49 | 19.51 | 0.01 | -75.0 | 92.43 | -35.25 |
| 2019 (6) | 40.83 | 246.6 | -26.1 | 0 | -20.54 | 0 | 2.97 | -19.29 | 14.73 | 38.96 | 0.07 | -30.0 | -0.02 | 0 | 0.03 | -46.95 | 34.07 | 43.63 | 28.15 | 31.05 | 0.41 | 51.85 | 0.04 | 0.0 | 142.76 | 164.07 |
| 2018 (5) | 11.78 | -62.89 | -1.18 | 0 | -19.94 | 0 | 3.68 | 0 | 10.6 | -62.14 | 0.1 | 42.86 | 0 | 0 | 0.06 | -1.29 | 23.72 | 47.33 | 21.48 | 76.79 | 0.27 | 8.0 | 0.04 | -33.33 | 54.06 | -78.78 |
| 2017 (4) | 31.74 | 172.21 | -3.74 | 0 | -13.67 | 0 | -3.49 | 0 | 28.0 | 19.45 | 0.07 | -96.94 | 0.05 | -28.57 | 0.06 | -96.24 | 16.1 | -6.12 | 12.15 | -21.71 | 0.25 | 0.0 | 0.06 | 0.0 | 254.74 | 245.84 |
| 2016 (3) | 11.66 | 277.35 | 11.78 | 0 | -11.0 | 0 | 1.6 | 28.0 | 23.44 | 0 | 2.29 | 1981.82 | 0.07 | 40.0 | 1.48 | 1575.9 | 17.15 | 56.05 | 15.52 | 24.66 | 0.25 | -3.85 | 0.06 | -25.0 | 73.66 | 204.88 |
| 2015 (2) | 3.09 | -63.52 | -9.34 | 0 | -5.99 | 0 | 1.25 | 1462.5 | -6.25 | 0 | 0.11 | -89.0 | 0.05 | 150.0 | 0.09 | -93.84 | 10.99 | 68.56 | 12.45 | 67.11 | 0.26 | 0.0 | 0.08 | -11.11 | 24.16 | -77.75 |
| 2014 (1) | 8.47 | -70.44 | -5.13 | 0 | -5.84 | 0 | 0.08 | -89.33 | 3.34 | -88.39 | 1.0 | 669.23 | 0.02 | 0 | 1.44 | 1166.74 | 6.52 | -40.29 | 7.45 | -33.66 | 0.26 | 0.0 | 0.09 | 0.0 | 108.59 | -56.11 |
| 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) | 31.75 | 85.24 | 12.51 | -33.4 | -108.88 | -1912.05 | -20.64 | -2164.0 | -8500.0 | 1.16 | 151.33 | -30.54 | -1.65 | -243.48 | -106.21 | 0.01 | -50.0 | -97.73 | 0 | 0 | 100.0 | 0.01 | -51.67 | -97.7 | 16.41 | 18.57 | 3.86 | 9.84 | -24.71 | -2.09 | 0.31 | 0.0 | -6.06 | 0.03 | 0.0 | 50.0 | 311.89 | 144.01 | 14.94 |
| 23Q3 (19) | 17.14 | 275.26 | -59.59 | -15.99 | 10.27 | -412.3 | 1.0 | -93.92 | 103.93 | -2.26 | -402.22 | -1.8 | 1.15 | 104.17 | -97.58 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | 0.42 | -20.14 | 13.84 | -11.4 | -27.84 | 13.07 | 5.66 | -17.75 | 0.31 | -3.12 | 29.17 | 0.03 | 0.0 | 50.0 | 127.82 | 266.24 | -51.33 |
| 23Q2 (18) | -9.78 | -304.18 | 52.25 | -17.82 | -700.0 | -601.97 | 16.45 | 186.09 | 2670.31 | -0.45 | -121.53 | -138.14 | -27.6 | -455.67 | -63.02 | 0.02 | 0 | -95.92 | 0 | 0 | 100.0 | 0.01 | 0 | -97.68 | 15.62 | 5.9 | 25.46 | 12.37 | 9.76 | 41.53 | 0.32 | -3.03 | 39.13 | 0.03 | 0.0 | 200.0 | -76.89 | -286.68 | 66.29 |
| 23Q1 (17) | 4.79 | -83.03 | -70.08 | 2.97 | 278.92 | 1028.12 | 5.75 | 2495.83 | 206.88 | 2.09 | 25.15 | 635.9 | 7.76 | -70.78 | -50.54 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 14.75 | -6.65 | 114.39 | 11.27 | 12.14 | 111.84 | 0.33 | 0.0 | 43.48 | 0.03 | 50.0 | 200.0 | 41.19 | -84.82 | -85.7 |
| 22Q4 (16) | 28.22 | -33.46 | 366.23 | -1.66 | -132.42 | -30.71 | -0.24 | 99.06 | -2300.0 | 1.67 | 175.23 | -28.94 | 26.56 | -44.12 | 323.76 | 0.44 | 2100.0 | 120.0 | -0.07 | -216.67 | 0 | 0.24 | 1576.71 | -9.68 | 15.8 | -17.62 | 84.15 | 10.05 | -36.75 | 25.78 | 0.33 | 37.5 | 43.48 | 0.02 | 0.0 | 100.0 | 271.35 | 3.33 | 310.68 |
| 22Q3 (15) | 42.41 | 307.08 | 83.51 | 5.12 | 44.23 | 204.76 | -25.42 | -3871.88 | 22.59 | -2.22 | -288.14 | 24.75 | 47.53 | 380.74 | 91.73 | 0.02 | -95.92 | -89.47 | 0.06 | 700.0 | 0 | 0.01 | -97.08 | -95.29 | 19.18 | 54.06 | 117.21 | 15.89 | 81.81 | 138.23 | 0.24 | 4.35 | 26.32 | 0.02 | 100.0 | 0 | 262.60 | 215.14 | -22.05 |
| 22Q2 (14) | -20.48 | -227.92 | -157.61 | 3.55 | 1209.38 | 245.49 | -0.64 | 88.1 | -2233.33 | 1.18 | 402.56 | 247.06 | -16.93 | -207.9 | -62.95 | 0.49 | 1533.33 | 308.33 | -0.01 | 96.15 | 0 | 0.49 | 845.15 | 144.36 | 12.45 | 80.96 | 78.62 | 8.74 | 64.29 | 56.91 | 0.23 | 0.0 | 64.29 | 0.01 | 0.0 | 0 | -228.06 | -179.2 | -63.8 |
| 22Q1 (13) | 16.01 | 251.04 | -2.26 | -0.32 | 74.8 | 80.37 | -5.38 | -53700.0 | -10660.0 | -0.39 | -116.6 | 37.1 | 15.69 | 232.18 | 6.37 | 0.03 | -85.0 | -99.27 | -0.26 | 0 | 0 | 0.05 | -80.46 | -99.27 | 6.88 | -19.81 | -1.99 | 5.32 | -33.42 | -28.78 | 0.23 | 0.0 | 64.29 | 0.01 | 0.0 | 0 | 287.95 | 323.57 | 33.78 |
| 21Q4 (12) | -10.6 | -145.87 | -126.98 | -1.27 | -175.6 | 89.04 | -0.01 | 99.97 | 75.0 | 2.35 | 179.66 | 261.54 | -11.87 | -147.88 | -142.85 | 0.2 | 5.26 | -35.48 | 0 | 0 | 100.0 | 0.26 | -12.5 | -39.92 | 8.58 | -2.83 | 12.45 | 7.99 | 19.79 | -9.72 | 0.23 | 21.05 | 64.29 | 0.01 | 0 | 0 | -128.80 | -138.23 | -129.47 |
| 21Q3 (11) | 23.11 | 390.69 | 99.22 | 1.68 | 168.85 | -94.65 | -32.84 | -109566.67 | -28.03 | -2.95 | -967.65 | -86.71 | 24.79 | 338.59 | -42.34 | 0.19 | 58.33 | 533.33 | 0 | 0 | 100.0 | 0.30 | 51.19 | 1108.02 | 8.83 | 26.69 | -43.07 | 6.67 | 19.75 | -48.21 | 0.19 | 35.71 | 58.33 | 0 | 0 | 0 | 336.88 | 341.96 | 277.54 |
| 21Q2 (10) | -7.95 | -148.53 | -60.61 | -2.44 | -49.69 | -481.25 | 0.03 | 160.0 | 160.0 | 0.34 | 154.84 | -91.35 | -10.39 | -170.44 | -141.07 | 0.12 | -97.09 | 500.0 | 0 | 0 | 100.0 | 0.20 | -97.18 | 901.0 | 6.97 | -0.71 | -47.55 | 5.57 | -25.44 | -50.0 | 0.14 | 0.0 | 27.27 | 0 | 0 | 0 | -139.23 | -164.68 | -216.43 |
| 21Q1 (9) | 16.38 | -58.31 | 299.51 | -1.63 | 85.94 | 85.74 | -0.05 | -25.0 | -66.67 | -0.62 | -195.38 | 21.52 | 14.75 | -46.75 | 175.1 | 4.12 | 1229.03 | 13633.33 | 0 | 100.0 | 0 | 7.11 | 1512.32 | 16129.23 | 7.02 | -7.99 | -28.22 | 7.47 | -15.59 | 0.13 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | 215.24 | -50.75 | 298.73 |
| 20Q4 (8) | 39.29 | 238.71 | 140.45 | -11.59 | -136.92 | -83.1 | -0.04 | 99.84 | 96.97 | 0.65 | 141.14 | -85.52 | 27.7 | -35.57 | 176.72 | 0.31 | 933.33 | 3200.0 | -0.06 | 92.31 | 84.21 | 0.44 | 1659.27 | 3265.27 | 7.63 | -50.81 | -29.09 | 8.85 | -31.29 | 13.03 | 0.14 | 16.67 | 27.27 | 0 | 0 | -100.0 | 437.04 | 389.79 | 112.64 |
| 20Q3 (7) | 11.6 | 334.34 | 241.12 | 31.39 | 4804.69 | 561.62 | -25.65 | -51200.0 | -33.73 | -1.58 | -140.2 | -31.67 | 42.99 | 1097.45 | 386.22 | 0.03 | 50.0 | 50.0 | -0.78 | -271.43 | -4000.0 | 0.03 | 25.28 | -46.83 | 15.51 | 16.7 | 161.55 | 12.88 | 15.62 | 127.56 | 0.12 | 9.09 | 9.09 | 0 | 0 | -100.0 | 89.23 | 302.8 | 162.85 |
| 20Q2 (6) | -4.95 | 39.71 | -117.39 | 0.64 | 105.6 | 104.59 | -0.05 | -66.67 | 0.0 | 3.93 | 597.47 | -75.54 | -4.31 | 78.05 | -129.7 | 0.02 | -33.33 | -60.0 | -0.21 | 0 | -160.0 | 0.02 | -54.33 | -76.73 | 13.29 | 35.89 | 52.93 | 11.14 | 49.33 | 48.14 | 0.11 | -8.33 | 22.22 | 0 | 0 | -100.0 | -44.00 | 59.38 | -111.78 |
| 20Q1 (5) | -8.21 | -150.24 | -293.63 | -11.43 | -80.57 | -1266.33 | -0.03 | 97.73 | -400.0 | -0.79 | -117.59 | 95.18 | -19.64 | -296.2 | -476.25 | 0.03 | 400.0 | 200.0 | 0 | 100.0 | 100.0 | 0.04 | 414.46 | 193.03 | 9.78 | -9.11 | 12.41 | 7.46 | -4.73 | 4.34 | 0.12 | 9.09 | 20.0 | 0 | -100.0 | -100.0 | -108.31 | -152.7 | -285.46 |
| 19Q4 (4) | 16.34 | 298.78 | 0.0 | -6.33 | 6.91 | 0.0 | -1.32 | 93.12 | 0.0 | 4.49 | 474.17 | 0.0 | 10.01 | 166.64 | 0.0 | -0.01 | -150.0 | 0.0 | -0.38 | -2000.0 | 0.0 | -0.01 | -129.55 | 0.0 | 10.76 | 81.45 | 0.0 | 7.83 | 38.34 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 205.53 | 244.77 | 0.0 |
| 19Q3 (3) | -8.22 | -128.88 | 0.0 | -6.8 | 51.25 | 0.0 | -19.18 | -38260.0 | 0.0 | -1.2 | -107.47 | 0.0 | -15.02 | -203.51 | 0.0 | 0.02 | -60.0 | 0.0 | 0.02 | -94.29 | 0.0 | 0.05 | -45.18 | 0.0 | 5.93 | -31.76 | 0.0 | 5.66 | -24.73 | 0.0 | 0.11 | 22.22 | 0.0 | 0.02 | 100.0 | 0.0 | -141.97 | -138.01 | 0.0 |
| 19Q2 (2) | 28.46 | 571.23 | 0.0 | -13.95 | -1523.47 | 0.0 | -0.05 | -600.0 | 0.0 | 16.07 | 198.05 | 0.0 | 14.51 | 177.97 | 0.0 | 0.05 | 400.0 | 0.0 | 0.35 | 3600.0 | 0.0 | 0.09 | 475.16 | 0.0 | 8.69 | -0.11 | 0.0 | 7.52 | 5.17 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 373.49 | 539.51 | 0.0 |
| 19Q1 (1) | 4.24 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -16.39 | 0.0 | 0.0 | 5.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 8.7 | 0.0 | 0.0 | 7.15 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 58.40 | 0.0 | 0.0 |
