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) | 4.78 | 34.65 | -21.51 | 0 | 5.22 | 36.65 | 0.1 | 0 | -16.73 | 0 | 25.17 | 201.44 | 0 | 0 | 188.12 | 230.5 | 5.12 | -19.24 | 4.24 | -66.88 | 2.51 | -2.33 | 0 | 0 | 70.81 | 206.6 |
| 2022 (9) | 3.55 | -47.64 | 3.26 | 0 | 3.82 | -51.21 | -1.15 | 0 | 6.81 | 0 | 8.35 | -32.88 | 0 | 0 | 56.92 | -43.9 | 6.34 | 67.72 | 12.8 | 241.33 | 2.57 | -15.74 | 0 | 0 | 23.10 | -76.83 |
| 2021 (8) | 6.78 | 95.95 | -10.99 | 0 | 7.83 | 0 | -0.23 | 0 | -4.21 | 0 | 12.44 | 1756.72 | -0.48 | 0 | 101.47 | 1032.81 | 3.78 | 170.0 | 3.75 | 294.74 | 3.05 | 7.02 | 0 | 0 | 99.71 | 9.5 |
| 2020 (7) | 3.46 | 9.49 | -1.82 | 0 | -0.7 | 0 | -0.91 | 0 | 1.64 | 0 | 0.67 | -83.5 | -1.28 | 0 | 8.96 | -82.64 | 1.4 | -10.83 | 0.95 | 17.28 | 2.85 | 7.14 | 0 | 0 | 91.05 | -0.01 |
| 2019 (6) | 3.16 | -22.17 | -4.74 | 0 | 0.51 | 0 | -0.4 | 0 | -1.58 | 0 | 4.06 | -53.01 | 0.02 | 0 | 51.59 | -52.53 | 1.57 | 6.08 | 0.81 | -11.96 | 2.66 | 19.28 | 0 | 0 | 91.07 | -29.35 |
| 2018 (5) | 4.06 | 7.41 | -6.44 | 0 | -1.42 | 0 | 0.6 | 0 | -2.38 | 0 | 8.64 | 211.91 | 0 | 0 | 108.68 | 190.33 | 1.48 | 300.0 | 0.92 | 0 | 2.23 | -8.23 | 0 | 0 | 128.89 | 0 |
| 2017 (4) | 3.78 | 92.86 | -2.11 | 0 | 2.51 | -64.94 | -0.14 | 0 | 1.67 | 0 | 2.77 | -70.18 | -2.24 | 0 | 37.43 | -67.64 | 0.37 | -28.85 | -4.92 | 0 | 2.43 | -6.18 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.96 | -8.41 | -9.59 | 0 | 7.16 | -9.6 | -0.57 | 0 | -7.63 | 0 | 9.29 | -4.72 | 0 | 0 | 115.69 | -13.97 | 0.52 | -21.21 | 0 | 0 | 2.59 | 36.32 | 0 | 0 | 75.68 | -13.01 |
| 2015 (2) | 2.14 | 5.94 | -10.02 | 0 | 7.92 | 256.76 | 0.08 | 0 | -7.88 | 0 | 9.75 | 149.36 | 0 | 0 | 134.48 | 142.48 | 0.66 | -9.59 | 0.56 | 5.66 | 1.9 | 22.58 | 0 | 0 | 86.99 | -10.42 |
| 2014 (1) | 2.02 | -0.98 | -4.8 | 0 | 2.22 | 1205.88 | -0.04 | 0 | -2.78 | 0 | 3.91 | 55.78 | 0 | 0 | 55.46 | 47.6 | 0.73 | 0.0 | 0.53 | 8.16 | 1.55 | 14.81 | 0 | 0 | 97.12 | -12.41 |
| 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) | 2.18 | 2625.0 | -38.42 | -5.05 | 5.43 | -122.47 | -4.06 | -130.21 | 21.01 | -0.05 | -400.0 | 91.38 | -2.87 | 45.44 | -325.98 | 5.81 | -13.41 | 114.39 | 0 | 0 | 0 | 146.72 | -23.47 | 67.29 | 1.45 | -5.84 | -3.33 | 1.51 | -8.48 | -68.14 | 0.76 | 20.63 | 46.15 | 0 | 0 | 0 | 96.04 | 2637.0 | 42.7 |
| 23Q3 (19) | 0.08 | -92.08 | 114.55 | -5.34 | 16.56 | -226.24 | 13.44 | 523.97 | 51.01 | -0.01 | 94.44 | 92.86 | -5.26 | 2.41 | -242.93 | 6.71 | 5.17 | 468.64 | 0 | 0 | 0 | 191.71 | 0.67 | 527.13 | 1.54 | 25.2 | 23.2 | 1.65 | 415.62 | -51.47 | 0.63 | 0.0 | 3.28 | 0 | 0 | 0 | 3.51 | -96.7 | 125.58 |
| 23Q2 (18) | 1.01 | -33.11 | 488.46 | -6.4 | -35.59 | -515.58 | -3.17 | -220.2 | -456.18 | -0.18 | -152.94 | 59.09 | -5.39 | -67.91 | -521.09 | 6.38 | 1.75 | 578.72 | 0 | 0 | 0 | 190.45 | -21.94 | 712.44 | 1.23 | 36.67 | -35.94 | 0.32 | -57.89 | -84.98 | 0.63 | 31.25 | -13.7 | 0 | 0 | 0 | 106.32 | -12.69 | 1269.47 |
| 23Q1 (17) | 1.51 | -57.34 | 84.15 | -4.72 | -107.93 | -1866.67 | -0.99 | 80.74 | -17.86 | 0.34 | 158.62 | 3500.0 | -3.21 | -352.76 | -653.45 | 6.27 | 131.37 | 78.63 | 0 | 0 | 0 | 243.97 | 178.18 | 157.87 | 0.9 | -40.0 | -46.11 | 0.76 | -83.97 | -70.08 | 0.48 | -7.69 | -31.43 | 0 | 0 | 0 | 121.77 | 80.94 | 381.16 |
| 22Q4 (16) | 3.54 | 743.64 | 55.95 | -2.27 | -153.66 | 48.29 | -5.14 | -157.75 | -264.22 | -0.58 | -314.29 | -38.1 | 1.27 | -65.49 | 159.91 | 2.71 | 129.66 | -52.54 | 0 | 0 | 0 | 87.70 | 186.89 | -43.63 | 1.5 | 20.0 | -7.41 | 4.74 | 39.41 | 200.0 | 0.52 | -14.75 | -26.76 | 0 | 0 | 0 | 67.30 | 590.68 | -32.11 |
| 22Q3 (15) | -0.55 | -111.54 | -120.45 | 4.23 | 174.68 | 172.93 | 8.9 | 900.0 | 46.62 | -0.14 | 68.18 | -145.16 | 3.68 | 187.5 | 218.33 | 1.18 | 25.53 | -81.73 | 0 | 0 | 0 | 30.57 | 30.41 | -82.44 | 1.25 | -34.9 | 10.62 | 3.4 | 59.62 | 190.6 | 0.61 | -16.44 | -18.67 | 0 | 0 | 0 | -13.72 | -50.87 | -109.79 |
| 22Q2 (14) | -0.26 | -131.71 | -122.41 | 1.54 | 741.67 | 670.37 | 0.89 | 205.95 | 191.75 | -0.44 | -4300.0 | -780.0 | 1.28 | 120.69 | 43.82 | 0.94 | -73.22 | 422.22 | 0 | 0 | -100.0 | 23.44 | -75.22 | 284.18 | 1.92 | 14.97 | 146.15 | 2.13 | -16.14 | 191.78 | 0.73 | 4.29 | -7.59 | 0 | 0 | 0 | -9.09 | -135.92 | -111.91 |
| 22Q1 (13) | 0.82 | -63.88 | 24.24 | -0.24 | 94.53 | 53.85 | -0.84 | -126.84 | -110.0 | -0.01 | 97.62 | 85.71 | 0.58 | 127.36 | 314.29 | 3.51 | -38.53 | 3800.0 | 0 | 0 | 100.0 | 94.61 | -39.19 | 1939.35 | 1.67 | 3.09 | 568.0 | 2.54 | 60.76 | 840.74 | 0.7 | -1.41 | -12.5 | 0 | 0 | 0 | 25.31 | -74.47 | -58.97 |
| 21Q4 (12) | 2.27 | -15.61 | 77.34 | -4.39 | 24.31 | -51.9 | 3.13 | -48.43 | 38.5 | -0.42 | -235.48 | -200.0 | -2.12 | 31.83 | -31.68 | 5.71 | -11.61 | 1259.52 | 0 | 0 | 100.0 | 155.59 | -10.65 | 529.75 | 1.62 | 43.36 | 604.35 | 1.58 | 35.04 | 690.0 | 0.71 | -5.33 | -4.05 | 0 | 0 | 0 | 99.13 | -29.25 | -27.2 |
| 21Q3 (11) | 2.69 | 131.9 | 263.51 | -5.8 | -2048.15 | -608.77 | 6.07 | 725.77 | 454.97 | 0.31 | 720.0 | 145.59 | -3.11 | -449.44 | -265.43 | 6.46 | 3488.89 | 3937.5 | 0 | -100.0 | 0 | 174.12 | 2753.7 | 2000.37 | 1.13 | 44.87 | 242.42 | 1.17 | 60.27 | 317.86 | 0.75 | -5.06 | 5.63 | 0 | 0 | 0 | 140.10 | 83.58 | 87.44 |
| 21Q2 (10) | 1.16 | 75.76 | 96.61 | -0.27 | 48.08 | -1000.0 | -0.97 | -142.5 | -94.0 | -0.05 | 28.57 | -266.67 | 0.89 | 535.71 | 43.55 | 0.18 | 100.0 | 0 | 0.02 | 104.0 | 0 | 6.10 | 31.53 | 0 | 0.78 | 212.0 | 73.33 | 0.73 | 170.37 | 247.62 | 0.79 | -1.25 | 14.49 | 0 | 0 | 0 | 76.32 | 23.72 | 16.41 |
| 21Q1 (9) | 0.66 | -48.44 | -22.35 | -0.52 | 82.01 | -477.78 | -0.4 | -117.7 | 46.67 | -0.07 | 50.0 | 0 | 0.14 | 108.7 | -81.58 | 0.09 | -78.57 | 0.0 | -0.5 | 60.94 | 0 | 4.64 | -81.22 | -1.03 | 0.25 | 8.7 | -35.9 | 0.27 | 35.0 | 8.0 | 0.8 | 8.11 | 14.29 | 0 | 0 | 0 | 61.68 | -54.7 | -31.06 |
| 20Q4 (8) | 1.28 | 72.97 | 18.52 | -2.89 | -353.51 | -11.15 | 2.26 | 232.16 | 30.64 | -0.14 | 79.41 | -450.0 | -1.61 | -185.64 | -5.92 | 0.42 | 162.5 | -82.28 | -1.28 | 0 | -3300.0 | 24.71 | 198.01 | -78.73 | 0.23 | -30.3 | -51.06 | 0.2 | -28.57 | -23.08 | 0.74 | 4.23 | 7.25 | 0 | 0 | 0 | 136.17 | 82.17 | 19.78 |
| 20Q3 (7) | 0.74 | 25.42 | -7.5 | 1.14 | 3700.0 | 303.57 | -1.71 | -242.0 | -228.85 | -0.68 | -2366.67 | -1800.0 | 1.88 | 203.23 | 683.33 | 0.16 | 0 | 77.78 | 0 | 0 | 100.0 | 8.29 | 0 | 74.09 | 0.33 | -26.67 | 3.12 | 0.28 | 33.33 | 55.56 | 0.71 | 2.9 | 4.41 | 0 | 0 | 0 | 74.75 | 14.02 | -19.65 |
| 20Q2 (6) | 0.59 | -30.59 | 5.36 | 0.03 | 133.33 | 102.36 | -0.5 | 33.33 | -156.18 | 0.03 | 0 | 114.29 | 0.62 | -18.42 | 187.32 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.45 | 15.38 | 15.38 | 0.21 | -16.0 | 16.67 | 0.69 | -1.43 | 2.99 | 0 | 0 | 0 | 65.56 | -26.73 | -0.5 |
| 20Q1 (5) | 0.85 | -21.3 | 18.06 | -0.09 | 96.54 | 70.97 | -0.75 | -143.35 | 52.83 | 0 | -100.0 | 100.0 | 0.76 | 150.0 | 85.37 | 0.09 | -96.2 | -72.73 | 0 | -100.0 | -100.0 | 4.69 | -95.97 | -72.3 | 0.39 | -17.02 | 2.63 | 0.25 | -3.85 | 38.89 | 0.7 | 1.45 | 12.9 | 0 | 0 | 0 | 89.47 | -21.3 | -0.58 |
| 19Q4 (4) | 1.08 | 35.0 | 0.0 | -2.6 | -364.29 | 0.0 | 1.73 | 432.69 | 0.0 | 0.04 | 0.0 | 0.0 | -1.52 | -733.33 | 0.0 | 2.37 | 2533.33 | 0.0 | 0.04 | 200.0 | 0.0 | 116.18 | 2339.71 | 0.0 | 0.47 | 46.88 | 0.0 | 0.26 | 44.44 | 0.0 | 0.69 | 1.47 | 0.0 | 0 | 0 | 0.0 | 113.68 | 22.21 | 0.0 |
| 19Q3 (3) | 0.8 | 42.86 | 0.0 | -0.56 | 55.91 | 0.0 | -0.52 | -158.43 | 0.0 | 0.04 | 119.05 | 0.0 | 0.24 | 133.8 | 0.0 | 0.09 | -92.91 | 0.0 | -0.04 | 0 | 0.0 | 4.76 | -92.54 | 0.0 | 0.32 | -17.95 | 0.0 | 0.18 | 0.0 | 0.0 | 0.68 | 1.49 | 0.0 | 0 | 0 | 0.0 | 93.02 | 41.2 | 0.0 |
| 19Q2 (2) | 0.56 | -22.22 | 0.0 | -1.27 | -309.68 | 0.0 | 0.89 | 155.97 | 0.0 | -0.21 | -425.0 | 0.0 | -0.71 | -273.17 | 0.0 | 1.27 | 284.85 | 0.0 | 0 | -100.0 | 0.0 | 63.82 | 277.11 | 0.0 | 0.39 | 2.63 | 0.0 | 0.18 | 0.0 | 0.0 | 0.67 | 8.06 | 0.0 | 0 | 0 | 0.0 | 65.88 | -26.8 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -1.59 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 16.92 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 90.00 | 0.0 | 0.0 |
