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) | 21.84 | 65.71 | -3.91 | 0 | -32.6 | 0 | -0.29 | 0 | 17.93 | 0 | 4.67 | 14.18 | 0 | 0 | 2.08 | 24.73 | 24.54 | 0.57 | 19.02 | -7.71 | 4.12 | 12.88 | 0.13 | 8.33 | 93.85 | 73.61 |
| 2022 (9) | 13.18 | -4.77 | -22.0 | 0 | 15.95 | 383.33 | 0.14 | 0 | -8.82 | 0 | 4.09 | 47.65 | 0 | 0 | 1.66 | 28.16 | 24.4 | 5.45 | 20.61 | 11.89 | 3.65 | 11.62 | 0.12 | 9.09 | 54.06 | -14.85 |
| 2021 (8) | 13.84 | 35.16 | -9.28 | 0 | 3.3 | 0 | -0.16 | 0 | 4.56 | -22.45 | 2.77 | -53.76 | 0 | 0 | 1.30 | -68.64 | 23.14 | 100.17 | 18.42 | 82.38 | 3.27 | 29.25 | 0.11 | 0.0 | 63.49 | -21.01 |
| 2020 (7) | 10.24 | 69.26 | -4.36 | 0 | -10.25 | 0 | -0.03 | 0 | 5.88 | 20.0 | 5.99 | 43.3 | 0 | 0 | 4.14 | 15.26 | 11.56 | 61.0 | 10.1 | 48.53 | 2.53 | 4.12 | 0.11 | 175.0 | 80.38 | 23.16 |
| 2019 (6) | 6.05 | -40.22 | -1.15 | 0 | 0.41 | 0 | -0.83 | 0 | 4.9 | -30.3 | 4.18 | 159.63 | 0 | 0 | 3.59 | 92.9 | 7.18 | 13.61 | 6.8 | 2.87 | 2.43 | 28.57 | 0.04 | -73.33 | 65.26 | -44.22 |
| 2018 (5) | 10.12 | 349.78 | -3.09 | 0 | -3.09 | 0 | -0.68 | 0 | 7.03 | 0 | 1.61 | 2.55 | -0.01 | 0 | 1.86 | -10.39 | 6.32 | 37.39 | 6.61 | 92.15 | 1.89 | 2.16 | 0.15 | -34.78 | 116.99 | 187.03 |
| 2017 (4) | 2.25 | -85.46 | -3.37 | 0 | -5.88 | 0 | -0.18 | 0 | -1.12 | 0 | 1.57 | 12.14 | -0.02 | 0 | 2.08 | 31.5 | 4.6 | -40.95 | 3.44 | -43.33 | 1.85 | 5.71 | 0.23 | -25.81 | 40.76 | -78.58 |
| 2016 (3) | 15.47 | 108.49 | -7.25 | 0 | -8.96 | 0 | 0.03 | -82.35 | 8.22 | 0.12 | 1.4 | 40.0 | 0 | 0 | 1.58 | 54.25 | 7.79 | 24.84 | 6.07 | -12.54 | 1.75 | 1.74 | 0.31 | 181.82 | 190.28 | 124.9 |
| 2015 (2) | 7.42 | -21.81 | 0.79 | 0 | -9.16 | 0 | 0.17 | 54.55 | 8.21 | 34.81 | 1.0 | -55.16 | 0.01 | -80.0 | 1.02 | -34.74 | 6.24 | -47.91 | 6.94 | -38.64 | 1.72 | -9.47 | 0.11 | -21.43 | 84.61 | 19.02 |
| 2014 (1) | 9.49 | -48.56 | -3.4 | 0 | -12.5 | 0 | 0.11 | 0 | 6.09 | -47.18 | 2.23 | -44.25 | 0.05 | 0 | 1.57 | -41.08 | 11.98 | -2.36 | 11.31 | 1.43 | 1.9 | -1.04 | 0.14 | -6.67 | 71.09 | -49.06 |
| 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) | 2.76 | -69.47 | -36.99 | -0.32 | -557.14 | 73.98 | -2.88 | 79.99 | -121.75 | -0.17 | -142.86 | -54.55 | 2.44 | -73.22 | -22.54 | 0.93 | -23.14 | 38.81 | 0 | 0 | 0 | 1.48 | -29.0 | 53.96 | 9.26 | 34.4 | 27.55 | 7.0 | 15.51 | 26.81 | 1.04 | -0.95 | 2.97 | 0.03 | 0.0 | 0.0 | 34.20 | -72.99 | -48.78 |
| 23Q3 (19) | 9.04 | 0.11 | -53.38 | 0.07 | 103.32 | 100.41 | -14.39 | -191.89 | -634.18 | -0.07 | -75.0 | -153.85 | 9.11 | 31.65 | 268.83 | 1.21 | -0.82 | 15.24 | 0 | 0 | 0 | 2.08 | -4.29 | 24.73 | 6.89 | 34.05 | -8.38 | 6.06 | 66.48 | -17.44 | 1.05 | 1.94 | 11.7 | 0.03 | 0.0 | 0.0 | 126.61 | -34.1 | -45.74 |
| 23Q2 (18) | 9.03 | 794.06 | 170.71 | -2.11 | -36.13 | -48.59 | -4.93 | 52.6 | -400.61 | -0.04 | -100.0 | -133.33 | 6.92 | 1381.48 | 148.77 | 1.22 | -6.87 | -5.43 | 0 | 0 | 0 | 2.18 | -19.94 | 4.76 | 5.14 | 58.15 | -17.63 | 3.64 | 56.22 | -24.01 | 1.03 | 4.04 | 27.16 | 0.03 | 0.0 | 0.0 | 192.13 | 537.26 | 184.7 |
| 23Q1 (17) | 1.01 | -76.94 | -53.46 | -1.55 | -26.02 | 35.95 | -10.4 | -178.55 | -442.11 | -0.02 | 81.82 | -100.0 | -0.54 | -117.14 | -116.0 | 1.31 | 95.52 | 22.43 | 0 | 0 | 0 | 2.72 | 182.99 | 30.41 | 3.25 | -55.23 | -3.56 | 2.33 | -57.79 | -21.02 | 0.99 | -1.98 | 11.24 | 0.03 | 0.0 | 0.0 | 30.15 | -54.84 | -46.23 |
| 22Q4 (16) | 4.38 | -77.41 | -21.51 | -1.23 | 92.73 | 82.99 | 13.24 | 775.51 | 238.62 | -0.11 | -184.62 | -10.0 | 3.15 | 27.53 | 290.91 | 0.67 | -36.19 | 11.67 | 0 | 0 | 0 | 0.96 | -42.48 | -2.4 | 7.26 | -3.46 | 4.61 | 5.52 | -24.8 | -2.82 | 1.01 | 7.45 | 13.48 | 0.03 | 0.0 | 0.0 | 66.77 | -71.39 | -21.03 |
| 22Q3 (15) | 19.39 | 251.84 | 1089.57 | -16.92 | -1091.55 | -1681.05 | -1.96 | -219.51 | -96.0 | 0.13 | 8.33 | 44.44 | 2.47 | 117.41 | 263.24 | 1.05 | -18.6 | 31.25 | 0 | 0 | 0 | 1.67 | -19.62 | 6.43 | 7.52 | 20.51 | 41.89 | 7.34 | 53.24 | 56.5 | 0.94 | 16.05 | 10.59 | 0.03 | 0.0 | 0.0 | 233.33 | 202.87 | 697.34 |
| 22Q2 (14) | -12.77 | -688.48 | -338.83 | -1.42 | 41.32 | -43.43 | 1.64 | -46.05 | 17.14 | 0.12 | 1300.0 | 500.0 | -14.19 | -5576.0 | -263.85 | 1.29 | 20.56 | 41.76 | 0 | 0 | 0 | 2.08 | -0.33 | 26.22 | 6.24 | 85.16 | -0.16 | 4.79 | 62.37 | 10.11 | 0.81 | -8.99 | -1.22 | 0.03 | 0.0 | 0.0 | -226.82 | -504.51 | -305.32 |
| 22Q1 (13) | 2.17 | -61.11 | -77.28 | -2.42 | 66.53 | -2100.0 | 3.04 | -22.25 | 400.99 | -0.01 | 90.0 | 92.31 | -0.25 | 84.85 | -102.65 | 1.07 | 78.33 | 132.61 | 0 | 0 | 0 | 2.09 | 111.78 | 109.84 | 3.37 | -51.44 | -27.53 | 2.95 | -48.06 | -20.27 | 0.89 | 0.0 | 23.61 | 0.03 | 0.0 | 0.0 | 56.07 | -33.68 | -73.87 |
| 21Q4 (12) | 5.58 | 242.33 | -14.29 | -7.23 | -661.05 | -36250.0 | 3.91 | 491.0 | 139.66 | -0.1 | -211.11 | 60.0 | -1.65 | -342.65 | -125.27 | 0.6 | -25.0 | -32.58 | 0 | 0 | 0 | 0.99 | -37.28 | -43.72 | 6.94 | 30.94 | 9.81 | 5.68 | 21.11 | 12.92 | 0.89 | 4.71 | 27.14 | 0.03 | 0.0 | 0.0 | 84.55 | 188.91 | -25.19 |
| 21Q3 (11) | 1.63 | 156.01 | -32.37 | -0.95 | 4.04 | 34.48 | -1.0 | -171.43 | -151.02 | 0.09 | 400.0 | 0.0 | 0.68 | 117.44 | -29.17 | 0.8 | -12.09 | -42.45 | 0 | 0 | 0 | 1.57 | -4.67 | -58.05 | 5.3 | -15.2 | 81.51 | 4.69 | 7.82 | 47.02 | 0.85 | 3.66 | 34.92 | 0.03 | 0.0 | 0.0 | 29.26 | 152.29 | -53.25 |
| 21Q2 (10) | -2.91 | -130.47 | -1918.75 | -0.99 | -800.0 | 48.97 | 1.4 | 238.61 | 4.48 | -0.03 | 76.92 | -125.0 | -3.9 | -141.31 | -119.1 | 0.91 | 97.83 | -57.28 | 0 | 0 | 0 | 1.65 | 65.7 | -77.22 | 6.25 | 34.41 | 328.08 | 4.35 | 17.57 | 318.27 | 0.82 | 13.89 | 34.43 | 0.03 | 0.0 | 0.0 | -55.96 | -126.08 | -687.6 |
| 21Q1 (9) | 9.55 | 46.7 | 730.43 | -0.11 | -650.0 | 88.78 | -1.01 | 89.76 | 72.63 | -0.13 | 48.0 | -1400.0 | 9.44 | 44.56 | 5452.94 | 0.46 | -48.31 | -70.89 | 0 | 0 | 0 | 0.99 | -43.2 | -82.86 | 4.65 | -26.42 | 447.06 | 3.7 | -26.44 | 335.29 | 0.72 | 2.86 | 22.03 | 0.03 | 0.0 | 0.0 | 214.61 | 89.88 | 174.32 |
| 20Q4 (8) | 6.51 | 170.12 | 69.53 | 0.02 | 101.38 | 101.79 | -9.86 | -603.06 | -236.57 | -0.25 | -377.78 | 64.29 | 6.53 | 580.21 | 140.07 | 0.89 | -35.97 | -23.28 | 0 | 0 | 0 | 1.75 | -53.25 | -40.4 | 6.32 | 116.44 | 115.7 | 5.03 | 57.68 | 100.4 | 0.7 | 11.11 | 16.67 | 0.03 | 0.0 | 200.0 | 113.02 | 80.55 | -8.17 |
| 20Q3 (7) | 2.41 | 1406.25 | -33.79 | -1.45 | 25.26 | 33.49 | 1.96 | 46.27 | 135.64 | 0.09 | -25.0 | 280.0 | 0.96 | 153.93 | -34.25 | 1.39 | -34.74 | -28.72 | 0 | 0 | 0 | 3.74 | -48.22 | -42.14 | 2.92 | 100.0 | 35.81 | 3.19 | 206.73 | 19.48 | 0.63 | 3.28 | 6.78 | 0.03 | 0.0 | 200.0 | 62.60 | 557.27 | -43.77 |
| 20Q2 (6) | 0.16 | -86.09 | 105.76 | -1.94 | -97.96 | -358.67 | 1.34 | 136.31 | 242.55 | 0.12 | 1100.0 | 300.0 | -1.78 | -1147.06 | 12.32 | 2.13 | 34.81 | 326.0 | 0 | 0 | 0 | 7.23 | 24.65 | 297.51 | 1.46 | 71.76 | -8.18 | 1.04 | 22.35 | -18.11 | 0.61 | 3.39 | 0.0 | 0.03 | 0.0 | 200.0 | 9.52 | -87.83 | 106.47 |
| 20Q1 (5) | 1.15 | -70.05 | -15.44 | -0.98 | 12.5 | -170.0 | -3.69 | -151.11 | -871.05 | 0.01 | 101.43 | 108.33 | 0.17 | -93.75 | -93.84 | 1.58 | 36.21 | 172.41 | 0 | 0 | 0 | 5.80 | 97.51 | 92.41 | 0.85 | -70.99 | 63.46 | 0.85 | -66.14 | 150.0 | 0.59 | -1.67 | -6.35 | 0.03 | 200.0 | 50.0 | 78.23 | -36.44 | -43.05 |
| 19Q4 (4) | 3.84 | 5.49 | 0.0 | -1.12 | 48.62 | 0.0 | 7.22 | 231.27 | 0.0 | -0.7 | -1300.0 | 0.0 | 2.72 | 86.3 | 0.0 | 1.16 | -40.51 | 0.0 | 0 | 0 | 0.0 | 2.94 | -54.61 | 0.0 | 2.93 | 36.28 | 0.0 | 2.51 | -5.99 | 0.0 | 0.6 | 1.69 | 0.0 | 0.01 | 0.0 | 0.0 | 123.08 | 10.57 | 0.0 |
| 19Q3 (3) | 3.64 | 230.94 | 0.0 | -2.18 | -390.67 | 0.0 | -5.5 | -485.11 | 0.0 | -0.05 | -266.67 | 0.0 | 1.46 | 171.92 | 0.0 | 1.95 | 290.0 | 0.0 | 0 | 0 | 0.0 | 6.47 | 255.71 | 0.0 | 2.15 | 35.22 | 0.0 | 2.67 | 110.24 | 0.0 | 0.59 | -3.28 | 0.0 | 0.01 | 0.0 | 0.0 | 111.31 | 175.68 | 0.0 |
| 19Q2 (2) | -2.78 | -304.41 | 0.0 | 0.75 | -46.43 | 0.0 | -0.94 | -147.37 | 0.0 | 0.03 | 125.0 | 0.0 | -2.03 | -173.55 | 0.0 | 0.5 | -13.79 | 0.0 | 0 | 0 | 0.0 | 1.82 | -39.66 | 0.0 | 1.59 | 205.77 | 0.0 | 1.27 | 273.53 | 0.0 | 0.61 | -3.17 | 0.0 | 0.01 | -50.0 | 0.0 | -147.09 | -207.07 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 137.37 | 0.0 | 0.0 |
