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) | 4.79 | 102.11 | -3.99 | 0 | -0.54 | 0 | 0.17 | 0 | 0.8 | 37.93 | 1.16 | 4.5 | 0 | 0 | 5.25 | -20.83 | 0.76 | 0 | -0.98 | 0 | 5.51 | 1.85 | 0.04 | -33.33 | 104.81 | 1.72 |
| 2022 (9) | 2.37 | 597.06 | -1.79 | 0 | -0.93 | 0 | -0.07 | 0 | 0.58 | 0 | 1.11 | 18.09 | 0 | 0 | 6.63 | -11.38 | -1.98 | 0 | -3.17 | 0 | 5.41 | -3.57 | 0.06 | -45.45 | 103.04 | 794.05 |
| 2021 (8) | 0.34 | -81.42 | -4.64 | 0 | 4.94 | 0 | -2.43 | 0 | -4.3 | 0 | 0.94 | -16.07 | 0 | 0 | 7.48 | 5.03 | -4.84 | 0 | -2.77 | 0 | 5.61 | -2.09 | 0.11 | -31.25 | 11.53 | -82.37 |
| 2020 (7) | 1.83 | 0 | -1.11 | 0 | -0.87 | 0 | -2.03 | 0 | 0.72 | 0 | 1.12 | 75.0 | 0 | 0 | 7.12 | 125.73 | -3.69 | 0 | -3.09 | 0 | 5.73 | -6.53 | 0.16 | 0.0 | 65.36 | 0 |
| 2019 (6) | -0.51 | 0 | -0.76 | 0 | -2.24 | 0 | -4.27 | 0 | -1.27 | 0 | 0.64 | -41.28 | 0 | 0 | 3.15 | -41.4 | -3.67 | 0 | -5.47 | 0 | 6.13 | 109.93 | 0.16 | 6.67 | -62.20 | 0 |
| 2018 (5) | -1.96 | 0 | -1.5 | 0 | 0.53 | -61.87 | -5.69 | 0 | -3.46 | 0 | 1.09 | -33.94 | 0 | 0 | 5.38 | 6.19 | -1.39 | 0 | -13.14 | 0 | 2.92 | -15.85 | 0.15 | -40.0 | 0.00 | 0 |
| 2017 (4) | 1.74 | 0 | -2.12 | 0 | 1.39 | 172.55 | 2.23 | 0 | -0.38 | 0 | 1.65 | -18.72 | 0 | 0 | 5.07 | -19.27 | -6.07 | 0 | -10.29 | 0 | 3.47 | -0.86 | 0.25 | 66.67 | 0.00 | 0 |
| 2016 (3) | -3.49 | 0 | -0.59 | 0 | 0.51 | -81.72 | -0.69 | 0 | -4.08 | 0 | 2.03 | -78.9 | 0 | 0 | 6.28 | -80.86 | -3.08 | 0 | -3.58 | 0 | 3.5 | 32.08 | 0.15 | 400.0 | -4985.71 | 0 |
| 2015 (2) | 5.09 | 60.06 | -5.12 | 0 | 2.79 | 53.3 | 2.05 | 73.73 | -0.03 | 0 | 9.62 | 217.49 | 4.47 | 0 | 32.81 | 199.3 | -0.36 | 0 | 1.16 | 73.13 | 2.65 | -16.67 | 0.03 | 0.0 | 132.55 | 61.73 |
| 2014 (1) | 3.18 | 0 | -3.43 | 0 | 1.82 | 0 | 1.18 | 0 | -0.25 | 0 | 3.03 | 53.81 | 0 | 0 | 10.96 | 38.06 | 0.3 | 0 | 0.67 | 0 | 3.18 | 5.65 | 0.03 | -25.0 | 81.96 | 0 |
| 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) | 2.19 | 31.14 | -27.48 | -1.36 | -61.9 | -81.33 | -0.41 | 21.15 | 48.1 | -0.18 | -129.51 | -121.43 | 0.83 | 0.0 | -63.44 | 0.15 | -46.43 | 350.0 | 0 | 0 | 0 | 2.28 | -50.33 | 314.34 | 0.92 | 240.74 | 58.62 | 0.62 | 464.71 | 77.14 | 1.34 | -10.67 | 3.88 | 0.01 | 0.0 | 0.0 | 111.17 | -10.8 | -39.26 |
| 23Q3 (19) | 1.67 | 119.74 | 8.44 | -0.84 | -5.0 | -147.06 | -0.52 | 0.0 | 48.0 | 0.61 | 221.05 | 1120.0 | 0.83 | 2175.0 | -30.83 | 0.28 | -36.36 | -24.32 | 0 | 0 | 0 | 4.58 | -51.99 | -26.43 | 0.27 | 169.23 | -46.0 | -0.17 | 81.72 | -142.5 | 1.5 | 10.29 | 3.45 | 0.01 | 0.0 | -50.0 | 124.63 | -27.85 | 51.33 |
| 23Q2 (18) | 0.76 | 347.06 | 164.41 | -0.8 | 19.19 | -63.27 | -0.52 | -157.78 | -141.94 | 0.19 | 142.22 | 205.56 | -0.04 | 95.12 | 97.6 | 0.44 | 46.67 | -16.98 | 0 | 0 | 0 | 9.54 | 52.71 | -64.52 | -0.39 | -875.0 | 80.88 | -0.93 | -86.0 | 62.8 | 1.36 | 3.82 | 0.0 | 0.01 | 0.0 | -50.0 | 172.73 | 733.16 | 0 |
| 23Q1 (17) | 0.17 | -94.37 | 116.83 | -0.99 | -32.0 | -371.43 | 0.9 | 213.92 | 336.84 | -0.45 | -153.57 | 42.31 | -0.82 | -136.12 | 32.79 | 0.3 | 600.0 | 11.11 | 0 | 0 | 0 | 6.25 | 688.54 | -26.16 | -0.04 | -106.9 | 96.08 | -0.5 | -242.86 | 64.79 | 1.31 | 1.55 | 0.0 | 0.01 | 0.0 | -50.0 | 20.73 | -88.67 | 0 |
| 22Q4 (16) | 3.02 | 96.1 | 22.76 | -0.75 | -120.59 | -27.12 | -0.79 | 21.0 | -61.22 | 0.84 | 1580.0 | 143.98 | 2.27 | 89.17 | 21.39 | -0.06 | -116.22 | -117.65 | 0 | 0 | 0 | -1.06 | -117.05 | -115.87 | 0.58 | 16.0 | 23.4 | 0.35 | -12.5 | -87.13 | 1.29 | -11.03 | -1.53 | 0.01 | -50.0 | -66.67 | 183.03 | 122.25 | 202.07 |
| 22Q3 (15) | 1.54 | 230.51 | 1640.0 | -0.34 | 30.61 | 29.17 | -1.0 | -180.65 | -317.39 | 0.05 | 127.78 | -83.87 | 1.2 | 171.86 | 306.9 | 0.37 | -30.19 | 8.82 | 0 | 0 | 0 | 6.23 | -76.85 | -58.23 | 0.5 | 124.51 | 126.88 | 0.4 | 116.0 | 121.16 | 1.45 | 6.62 | -8.81 | 0.02 | 0.0 | -50.0 | 82.35 | 0 | 0 |
| 22Q2 (14) | -1.18 | -16.83 | -18.0 | -0.49 | -133.33 | 84.19 | 1.24 | 426.32 | -68.92 | -0.18 | 76.92 | 51.35 | -1.67 | -36.89 | 59.27 | 0.53 | 96.3 | 239.47 | 0 | 0 | 0 | 26.90 | 217.86 | 235.23 | -2.04 | -100.0 | 0.0 | -2.5 | -76.06 | -25.63 | 1.36 | 3.82 | -1.45 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -1.01 | -141.06 | 0.0 | -0.21 | 64.41 | 54.35 | -0.38 | 22.45 | -138.78 | -0.78 | 59.16 | -69.57 | -1.22 | -165.24 | 17.01 | 0.27 | -20.59 | -57.81 | 0 | 0 | 0 | 8.46 | 26.46 | -56.23 | -1.02 | -317.02 | 27.66 | -1.42 | -152.21 | 12.35 | 1.31 | 0.0 | -1.5 | 0.02 | -33.33 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 2.46 | 2560.0 | 156.25 | -0.59 | -22.92 | 14.49 | -0.49 | -206.52 | 47.87 | -1.91 | -716.13 | -60.5 | 1.87 | 422.41 | 592.59 | 0.34 | 0.0 | -41.38 | 0 | 0 | 0 | 6.69 | -55.12 | -50.5 | 0.47 | 125.27 | 165.28 | 2.72 | 243.92 | 3300.0 | 1.31 | -17.61 | -5.07 | 0.03 | -25.0 | -40.0 | 60.59 | 0 | -4.7 |
| 21Q3 (11) | -0.1 | 90.0 | -104.15 | -0.48 | 84.52 | -118.18 | 0.46 | -88.47 | 137.1 | 0.31 | 183.78 | -59.21 | -0.58 | 85.85 | -126.48 | 0.34 | 189.47 | 100.0 | 0 | 0 | 0 | 14.91 | 174.95 | 428.07 | -1.86 | 8.82 | -487.5 | -1.89 | 5.03 | -1360.0 | 1.59 | 15.22 | 3.25 | 0.04 | 100.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -1.0 | 0.99 | -100.0 | -3.1 | -573.91 | -15600.0 | 3.99 | 307.14 | 338.46 | -0.37 | 19.57 | 0.0 | -4.1 | -178.91 | -754.17 | -0.38 | -159.38 | -642.86 | 0 | 0 | 0 | -19.90 | -202.9 | -571.8 | -2.04 | -44.68 | -6.81 | -1.99 | -22.84 | -33.56 | 1.38 | 3.76 | -4.17 | 0.02 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -1.01 | -205.21 | 2.88 | -0.46 | 33.33 | -109.09 | 0.98 | 204.26 | 139.02 | -0.46 | 61.34 | 65.41 | -1.47 | -644.44 | -16.67 | 0.64 | 10.34 | 113.33 | 0 | 0 | 0 | 19.34 | 43.01 | 109.47 | -1.41 | -95.83 | 2.76 | -1.62 | -2125.0 | 11.48 | 1.33 | -3.62 | -3.62 | 0.02 | -60.0 | -50.0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.96 | -60.17 | -49.47 | -0.69 | -213.64 | -155.56 | -0.94 | 24.19 | 16.07 | -1.19 | -256.58 | -144.24 | 0.27 | -87.67 | -83.44 | 0.58 | 241.18 | 205.26 | 0 | 0 | 0 | 13.52 | 378.76 | 342.6 | -0.72 | -250.0 | -275.61 | 0.08 | -46.67 | 115.09 | 1.38 | -10.39 | -1.43 | 0.05 | 25.0 | 25.0 | 63.58 | -54.36 | -69.55 |
| 20Q3 (7) | 2.41 | 582.0 | 402.08 | -0.22 | -1200.0 | -120.0 | -1.24 | -236.26 | -3.33 | 0.76 | 305.41 | 240.74 | 2.19 | 556.25 | 476.32 | 0.17 | 142.86 | 70.0 | 0 | 0 | 0 | 2.82 | -33.03 | 72.26 | 0.48 | 125.13 | 352.63 | 0.15 | 110.07 | 144.12 | 1.54 | 6.94 | -12.0 | 0.04 | 0.0 | 0.0 | 139.31 | 0 | 320.82 |
| 20Q2 (6) | -0.5 | 51.92 | 55.75 | 0.02 | 109.09 | 106.67 | 0.91 | 121.95 | -44.17 | -0.37 | 72.18 | 75.97 | -0.48 | 61.9 | 66.43 | 0.07 | -76.67 | -65.0 | 0 | 0 | 0 | 4.22 | -54.32 | 2.89 | -1.91 | -31.72 | 41.23 | -1.49 | 18.58 | 60.27 | 1.44 | 4.35 | -6.49 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -1.04 | -154.74 | 40.91 | -0.22 | 18.52 | -120.0 | 0.41 | 136.61 | 126.45 | -1.33 | -149.44 | 43.64 | -1.26 | -177.3 | 32.26 | 0.3 | 57.89 | 100.0 | 0 | 0 | 0 | 9.23 | 202.19 | 211.38 | -1.45 | -453.66 | -271.79 | -1.83 | -245.28 | -117.86 | 1.38 | -1.43 | -4.17 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 1.9 | 295.83 | 0.0 | -0.27 | -170.0 | 0.0 | -1.12 | 6.67 | 0.0 | 2.69 | 598.15 | 0.0 | 1.63 | 328.95 | 0.0 | 0.19 | 90.0 | 0.0 | 0 | 0 | 0.0 | 3.05 | 86.33 | 0.0 | 0.41 | 315.79 | 0.0 | -0.53 | -55.88 | 0.0 | 1.4 | -20.0 | 0.0 | 0.04 | 0.0 | 0.0 | 208.79 | 530.72 | 0.0 |
| 19Q3 (3) | 0.48 | 142.48 | 0.0 | -0.1 | 66.67 | 0.0 | -1.2 | -173.62 | 0.0 | -0.54 | 64.94 | 0.0 | 0.38 | 126.57 | 0.0 | 0.1 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.64 | -60.0 | 0.0 | -0.19 | 94.15 | 0.0 | -0.34 | 90.93 | 0.0 | 1.75 | 13.64 | 0.0 | 0.04 | 0.0 | 0.0 | 33.10 | 0 | 0.0 |
| 19Q2 (2) | -1.13 | 35.8 | 0.0 | -0.3 | -200.0 | 0.0 | 1.63 | 205.16 | 0.0 | -1.54 | 34.75 | 0.0 | -1.43 | 23.12 | 0.0 | 0.2 | 33.33 | 0.0 | 0 | 0 | 0.0 | 4.10 | 38.25 | 0.0 | -3.25 | -733.33 | 0.0 | -3.75 | -346.43 | 0.0 | 1.54 | 6.94 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -1.76 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -1.55 | 0.0 | 0.0 | -2.36 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -275.00 | 0.0 | 0.0 |
