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) | 21.75 | 0.79 | -3.54 | 0 | -2.08 | 0 | 0.02 | 100.0 | 18.21 | 5.87 | 2.98 | -24.37 | -0.16 | 0 | 2.31 | -17.64 | 15.3 | 36.36 | 13.34 | 22.5 | 4.02 | 9.84 | 1.32 | -10.2 | 116.43 | -13.56 |
| 2022 (9) | 21.58 | 1029.84 | -4.38 | 0 | -11.89 | 0 | 0.01 | 0.0 | 17.2 | 0 | 3.94 | -11.26 | -0.4 | 0 | 2.80 | -14.42 | 11.22 | 141.81 | 10.89 | 153.85 | 3.66 | -4.19 | 1.47 | 8.89 | 134.71 | 567.19 |
| 2021 (8) | 1.91 | -87.1 | -4.8 | 0 | 5.85 | 0 | 0.01 | -50.0 | -2.89 | 0 | 4.44 | 47.51 | -1.91 | 0 | 3.27 | 39.01 | 4.64 | -58.35 | 4.29 | -49.65 | 3.82 | -3.29 | 1.35 | 145.45 | 20.19 | -82.25 |
| 2020 (7) | 14.81 | 63.47 | -2.76 | 0 | -9.04 | 0 | 0.02 | -86.67 | 12.05 | 77.73 | 3.01 | -8.51 | -0.2 | 0 | 2.36 | -16.54 | 11.14 | 41.55 | 8.52 | 25.11 | 3.95 | -1.0 | 0.55 | 44.74 | 113.75 | 40.36 |
| 2019 (6) | 9.06 | 18.28 | -2.28 | 0 | -5.08 | 0 | 0.15 | 650.0 | 6.78 | 141.28 | 3.29 | -25.4 | -0.02 | 0 | 2.82 | -23.45 | 7.87 | 30.73 | 6.81 | 12.56 | 3.99 | 40.0 | 0.38 | -33.33 | 81.04 | 0.19 |
| 2018 (5) | 7.66 | -4.01 | -4.85 | 0 | -5.01 | 0 | 0.02 | 0.0 | 2.81 | -30.45 | 4.41 | 3.28 | -0.07 | 0 | 3.69 | -5.51 | 6.02 | -20.37 | 6.05 | -7.91 | 2.85 | 9.62 | 0.57 | 11.76 | 80.89 | -1.88 |
| 2017 (4) | 7.98 | -17.9 | -3.94 | 0 | -3.25 | 0 | 0.02 | 0 | 4.04 | 83.64 | 4.27 | -43.22 | -0.03 | 0 | 3.90 | -44.55 | 7.56 | 8.78 | 6.57 | 14.86 | 2.6 | -0.38 | 0.51 | 8.51 | 82.44 | -25.36 |
| 2016 (3) | 9.72 | -2.11 | -7.52 | 0 | -0.36 | 0 | 0 | 0 | 2.2 | -69.53 | 7.52 | 168.57 | -0.01 | 0 | 7.03 | 153.95 | 6.95 | 58.31 | 5.72 | 29.41 | 2.61 | -3.69 | 0.47 | 14.63 | 110.45 | -16.13 |
| 2015 (2) | 9.93 | 267.78 | -2.71 | 0 | -3.78 | 0 | 0 | 0 | 7.22 | 1579.07 | 2.8 | 32.7 | -0.04 | 0 | 2.77 | 25.14 | 4.39 | 5.02 | 4.42 | 16.62 | 2.71 | -1.09 | 0.41 | -19.61 | 131.70 | 243.39 |
| 2014 (1) | 2.7 | -38.22 | -2.27 | 0 | -3.34 | 0 | 0 | 0 | 0.43 | -84.64 | 2.11 | 7.11 | -0.14 | 0 | 2.21 | -7.24 | 4.18 | 8.85 | 3.79 | 23.86 | 2.74 | -1.08 | 0.51 | 8.51 | 38.35 | -44.71 |
| 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) | 8.59 | -20.98 | -32.31 | -0.58 | 1.69 | -728.57 | -5.19 | 5.46 | 24.12 | 0 | 0 | 0 | 8.01 | -22.08 | -36.53 | 0.56 | -26.32 | 1766.67 | -0.01 | -104.76 | 80.0 | 1.71 | -25.68 | 2067.87 | 3.71 | -8.17 | 1.09 | 2.38 | -38.34 | -15.0 | 1.02 | 0.99 | 10.87 | 0.27 | -12.9 | -25.0 | 234.06 | 11.54 | -24.75 |
| 23Q3 (19) | 10.87 | 250.65 | 137.86 | -0.59 | 49.57 | 67.93 | -5.49 | -172.91 | -114.45 | 0 | -100.0 | -100.0 | 10.28 | 432.64 | 276.56 | 0.76 | 15.15 | -56.32 | 0.21 | 172.41 | 625.0 | 2.31 | 14.66 | -51.42 | 4.04 | -0.74 | 22.42 | 3.86 | -10.65 | 8.43 | 1.01 | 1.0 | 13.48 | 0.31 | -16.22 | -16.22 | 209.85 | 285.17 | 121.33 |
| 23Q2 (18) | 3.1 | 482.72 | -13.41 | -1.17 | 2.5 | -23.16 | 7.53 | 610.38 | 1334.43 | 0.02 | 0 | 100.0 | 1.93 | 196.02 | -26.62 | 0.66 | -34.0 | -34.0 | -0.29 | -383.33 | -866.67 | 2.01 | -38.12 | -29.92 | 4.07 | 16.95 | 37.5 | 4.32 | 55.4 | 44.0 | 1.0 | 2.04 | 7.53 | 0.37 | 2.78 | 0.0 | 54.48 | 377.12 | -34.56 |
| 23Q1 (17) | -0.81 | -106.38 | -210.96 | -1.2 | -1614.29 | 21.05 | 1.06 | 115.5 | 156.38 | 0 | 0 | 0 | -2.01 | -115.93 | -154.43 | 1.0 | 3233.33 | -15.25 | -0.06 | -20.0 | 78.57 | 3.25 | 4011.65 | -13.93 | 3.48 | -5.18 | 169.77 | 2.78 | -0.71 | 81.7 | 0.98 | 6.52 | 6.52 | 0.36 | 0.0 | -2.7 | -19.66 | -106.32 | -175.95 |
| 22Q4 (16) | 12.69 | 177.68 | 1375.58 | -0.07 | 96.2 | 93.07 | -6.84 | -167.19 | -860.0 | 0 | -100.0 | 0 | 12.62 | 362.27 | 8513.33 | 0.03 | -98.28 | -96.43 | -0.05 | -25.0 | 58.33 | 0.08 | -98.33 | -96.49 | 3.67 | 11.21 | 66.82 | 2.8 | -21.35 | 60.92 | 0.92 | 3.37 | -1.08 | 0.36 | -2.7 | -5.26 | 311.03 | 228.04 | 1003.07 |
| 22Q3 (15) | 4.57 | 27.65 | 121.84 | -1.84 | -93.68 | -32.37 | -2.56 | -319.67 | -53.29 | 0.01 | 0.0 | 0 | 2.73 | 3.8 | 307.46 | 1.74 | 74.0 | 52.63 | -0.04 | -33.33 | 86.67 | 4.75 | 65.4 | 45.01 | 3.3 | 11.49 | 177.31 | 3.56 | 18.67 | 300.0 | 0.89 | -4.3 | -2.2 | 0.37 | 0.0 | -5.13 | 94.81 | 13.88 | 0.8 |
| 22Q2 (14) | 3.58 | 390.41 | 517.24 | -0.95 | 37.5 | 34.03 | -0.61 | 67.55 | -110.89 | 0.01 | 0 | 0 | 2.63 | 432.91 | 405.81 | 1.0 | -15.25 | -20.0 | -0.03 | 89.29 | 97.81 | 2.87 | -24.01 | -23.58 | 2.96 | 129.46 | 362.5 | 3.0 | 96.08 | 305.41 | 0.93 | 1.09 | -5.1 | 0.37 | 0.0 | 15.62 | 83.26 | 221.62 | 192.83 |
| 22Q1 (13) | 0.73 | -15.12 | 145.91 | -1.52 | -50.5 | -56.7 | -1.88 | -308.89 | -284.31 | 0 | 0 | -100.0 | -0.79 | -426.67 | 69.14 | 1.18 | 40.48 | -2.48 | -0.28 | -133.33 | -154.55 | 3.78 | 67.51 | -5.38 | 1.29 | -41.36 | 111.48 | 1.53 | -12.07 | 64.52 | 0.92 | -1.08 | -8.0 | 0.37 | -2.63 | 37.04 | 25.89 | -8.19 | 135.82 |
| 21Q4 (12) | 0.86 | -58.25 | -54.26 | -1.01 | 27.34 | -494.12 | 0.9 | 153.89 | 168.18 | 0 | 0 | 0 | -0.15 | -122.39 | -108.77 | 0.84 | -26.32 | 23.53 | -0.12 | 60.0 | -300.0 | 2.26 | -31.12 | 12.62 | 2.2 | 84.87 | -2.22 | 1.74 | 95.51 | 14.47 | 0.93 | 2.2 | -5.1 | 0.38 | -2.56 | 80.95 | 28.20 | -70.02 | -59.35 |
| 21Q3 (11) | 2.06 | 255.17 | -60.23 | -1.39 | 3.47 | 6.08 | -1.67 | -129.82 | 62.64 | 0 | 0 | 0 | 0.67 | 177.91 | -81.89 | 1.14 | -8.8 | 1.79 | -0.3 | 78.1 | -275.0 | 3.27 | -12.83 | 3.39 | 1.19 | 85.94 | -68.27 | 0.89 | 20.27 | -61.64 | 0.91 | -7.14 | -8.08 | 0.39 | 21.88 | 160.0 | 94.06 | 230.85 | -37.17 |
| 21Q2 (10) | 0.58 | 136.48 | -89.88 | -1.44 | -48.45 | -121.54 | 5.6 | 449.02 | 491.61 | 0 | -100.0 | -100.0 | -0.86 | 66.41 | -116.93 | 1.25 | 3.31 | 123.21 | -1.37 | -1145.45 | -1270.0 | 3.76 | -5.92 | 141.66 | 0.64 | 4.92 | -85.12 | 0.74 | -20.43 | -80.05 | 0.98 | -2.0 | 0.0 | 0.32 | 18.52 | 220.0 | 28.43 | 139.34 | -76.23 |
| 21Q1 (9) | -1.59 | -184.57 | -179.1 | -0.97 | -470.59 | -110.87 | 1.02 | 177.27 | 156.04 | 0.01 | 0 | 0 | -2.56 | -249.71 | -265.16 | 1.21 | 77.94 | 89.06 | -0.11 | -266.67 | 0 | 3.99 | 99.38 | 40.27 | 0.61 | -72.89 | -28.24 | 0.93 | -38.82 | -4.12 | 1.0 | 2.04 | 0.0 | 0.27 | 28.57 | 200.0 | -72.27 | -204.18 | -174.07 |
| 20Q4 (8) | 1.88 | -63.71 | 62.07 | -0.17 | 88.51 | 86.72 | -1.32 | 70.47 | -180.98 | 0 | 0 | -100.0 | 1.71 | -53.78 | 1525.0 | 0.68 | -39.29 | -8.11 | -0.03 | 62.5 | -200.0 | 2.00 | -36.76 | -11.71 | 2.25 | -40.0 | -18.77 | 1.52 | -34.48 | -29.95 | 0.98 | -1.01 | -2.0 | 0.21 | 40.0 | 162.5 | 69.37 | -53.66 | 94.36 |
| 20Q3 (7) | 5.18 | -9.6 | 138.71 | -1.48 | -127.69 | -82.72 | -4.47 | -212.59 | -52.04 | 0 | -100.0 | 0 | 3.7 | -27.17 | 172.06 | 1.12 | 100.0 | 25.84 | -0.08 | 20.0 | 0 | 3.17 | 103.73 | 15.95 | 3.75 | -12.79 | 29.76 | 2.32 | -37.47 | -10.08 | 0.99 | 1.02 | -1.98 | 0.15 | 50.0 | 66.67 | 149.71 | 25.15 | 153.89 |
| 20Q2 (6) | 5.73 | 185.07 | 46.92 | -0.65 | -41.3 | -197.01 | -1.43 | 21.43 | 59.26 | 0.02 | 0 | 0 | 5.08 | 227.74 | 11.16 | 0.56 | -12.5 | -23.29 | -0.1 | 0 | -900.0 | 1.55 | -45.39 | -42.46 | 4.3 | 405.88 | 175.64 | 3.71 | 282.47 | 136.31 | 0.98 | -2.0 | -2.0 | 0.1 | 11.11 | 0.0 | 119.62 | 22.6 | -18.1 |
| 20Q1 (5) | 2.01 | 73.28 | 9.84 | -0.46 | 64.06 | 47.13 | -1.82 | -211.66 | -600.0 | 0 | -100.0 | 0 | 1.55 | 1391.67 | 61.46 | 0.64 | -13.51 | -31.18 | 0 | 100.0 | 0 | 2.85 | 25.5 | -25.37 | 0.85 | -69.31 | 28.79 | 0.97 | -55.3 | 97.96 | 1.0 | 0.0 | 1.01 | 0.09 | 12.5 | -18.18 | 97.57 | 173.37 | -15.22 |
| 19Q4 (4) | 1.16 | -46.54 | 0.0 | -1.28 | -58.02 | 0.0 | 1.63 | 155.44 | 0.0 | 0.14 | 0 | 0.0 | -0.12 | -108.82 | 0.0 | 0.74 | -16.85 | 0.0 | -0.01 | 0 | 0.0 | 2.27 | -16.96 | 0.0 | 2.77 | -4.15 | 0.0 | 2.17 | -15.89 | 0.0 | 1.0 | -0.99 | 0.0 | 0.08 | -11.11 | 0.0 | 35.69 | -39.47 | 0.0 |
| 19Q3 (3) | 2.17 | -44.36 | 0.0 | -0.81 | -220.9 | 0.0 | -2.94 | 16.24 | 0.0 | 0 | 0 | 0.0 | 1.36 | -70.24 | 0.0 | 0.89 | 21.92 | 0.0 | 0 | 100.0 | 0.0 | 2.73 | 1.11 | 0.0 | 2.89 | 85.26 | 0.0 | 2.58 | 64.33 | 0.0 | 1.01 | 1.0 | 0.0 | 0.09 | -10.0 | 0.0 | 58.97 | -59.63 | 0.0 |
| 19Q2 (2) | 3.9 | 113.11 | 0.0 | 0.67 | 177.01 | 0.0 | -3.51 | -1250.0 | 0.0 | 0 | 0 | 0.0 | 4.57 | 376.04 | 0.0 | 0.73 | -21.51 | 0.0 | -0.01 | 0 | 0.0 | 2.70 | -29.17 | 0.0 | 1.56 | 136.36 | 0.0 | 1.57 | 220.41 | 0.0 | 1.0 | 1.01 | 0.0 | 0.1 | -9.09 | 0.0 | 146.07 | 26.91 | 0.0 |
| 19Q1 (1) | 1.83 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 115.09 | 0.0 | 0.0 |
