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) | 18.78 | 28.02 | -10.58 | 0 | -10.98 | 0 | -0.05 | 0 | 8.2 | 15.01 | 8.56 | 28.14 | 0 | 0 | 19.30 | 93.85 | 12.08 | -43.89 | 10.01 | -47.89 | 1.27 | 0.79 | 0.16 | 6.67 | 164.16 | 130.74 |
| 2022 (9) | 14.67 | 148.22 | -7.54 | 0 | -8.14 | 0 | -0.05 | 0 | 7.13 | 47.62 | 6.68 | 380.58 | 0 | 0 | 9.96 | 301.64 | 21.53 | 38.19 | 19.21 | 62.11 | 1.26 | 2.44 | 0.15 | 0.0 | 71.14 | 59.26 |
| 2021 (8) | 5.91 | -47.23 | -1.08 | 0 | -8.07 | 0 | -0.14 | 0 | 4.83 | -54.56 | 1.39 | 286.11 | 0 | 0 | 2.48 | 240.94 | 15.58 | 8.42 | 11.85 | 8.42 | 1.23 | 5.13 | 0.15 | 25.0 | 44.67 | -51.26 |
| 2020 (7) | 11.2 | -17.53 | -0.57 | 0 | -8.06 | 0 | 0.11 | 83.33 | 10.63 | -4.41 | 0.36 | -10.0 | 0 | 0 | 0.73 | -20.25 | 14.37 | 20.05 | 10.93 | 16.4 | 1.17 | 0.86 | 0.12 | 20.0 | 91.65 | -28.12 |
| 2019 (6) | 13.58 | 116.59 | -2.46 | 0 | -8.98 | 0 | 0.06 | 0 | 11.12 | 89.76 | 0.4 | 17.65 | 0 | 0 | 0.91 | 31.91 | 11.97 | -5.75 | 9.39 | -11.75 | 1.16 | 28.89 | 0.1 | 25.0 | 127.51 | 136.31 |
| 2018 (5) | 6.27 | 152.82 | -0.41 | 0 | -7.09 | 0 | -0.03 | 0 | 5.86 | 172.56 | 0.34 | -2.86 | 0 | 0 | 0.69 | -28.89 | 12.7 | 67.55 | 10.64 | 78.82 | 0.9 | 1.12 | 0.08 | 14.29 | 53.96 | 50.34 |
| 2017 (4) | 2.48 | -55.15 | -0.33 | 0 | -7.09 | 0 | -0.02 | 0 | 2.15 | -59.74 | 0.35 | 16.67 | 0.01 | 0 | 0.97 | 0.44 | 7.58 | 39.08 | 5.95 | 38.69 | 0.89 | -6.32 | 0.07 | 40.0 | 35.89 | -65.67 |
| 2016 (3) | 5.53 | -18.2 | -0.19 | 0 | -9.45 | 0 | -0.03 | 0 | 5.34 | -19.09 | 0.3 | 20.0 | 0 | 0 | 0.97 | 84.03 | 5.45 | -52.65 | 4.29 | -57.06 | 0.95 | -4.04 | 0.05 | -16.67 | 104.54 | 70.72 |
| 2015 (2) | 6.76 | -41.47 | -0.16 | 0 | -10.16 | 0 | 0.2 | 53.85 | 6.6 | -41.75 | 0.25 | -3.85 | 0.02 | 0 | 0.53 | 18.73 | 11.51 | -15.12 | 9.99 | -20.71 | 0.99 | 7.61 | 0.06 | 20.0 | 61.23 | -28.06 |
| 2014 (1) | 11.55 | 3.59 | -0.22 | 0 | -7.8 | 0 | 0.13 | 0 | 11.33 | 4.23 | 0.26 | -13.33 | -0.01 | 0 | 0.44 | -39.7 | 13.56 | 48.52 | 12.6 | 56.33 | 0.92 | 6.98 | 0.05 | 25.0 | 85.11 | -31.6 |
| 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) | 5.42 | 63.75 | -20.76 | -0.82 | 74.53 | 53.41 | -0.08 | 99.25 | 0.0 | -0.03 | 25.0 | -121.43 | 4.6 | 5011.11 | -9.45 | 0.7 | -63.92 | -46.97 | 0 | 0 | 0 | 5.36 | -71.6 | -42.7 | 4.09 | 62.3 | -9.71 | 2.78 | 13.01 | -13.12 | 0.32 | 0.0 | 6.67 | 0.04 | 0.0 | 0.0 | 172.61 | 47.06 | -10.67 |
| 23Q3 (19) | 3.31 | 27.8 | -43.9 | -3.22 | -71.28 | -9.15 | -10.72 | -13300.0 | -9645.45 | -0.04 | -100.0 | 78.95 | 0.09 | -87.32 | -96.95 | 1.94 | 50.39 | -41.74 | 0 | 0 | 0 | 18.89 | 37.06 | -12.75 | 2.52 | 27.27 | -41.26 | 2.46 | 19.42 | -49.38 | 0.32 | 3.23 | 0.0 | 0.04 | 0.0 | 0.0 | 117.38 | 9.22 | 3.85 |
| 23Q2 (18) | 2.59 | -65.23 | -5.82 | -1.88 | 59.66 | -89.9 | -0.08 | 11.11 | 98.98 | -0.02 | -150.0 | -115.38 | 0.71 | -74.55 | -59.66 | 1.29 | -72.08 | 35.79 | 0 | 0 | 0 | 13.78 | -65.19 | 166.94 | 1.98 | -43.27 | -66.38 | 2.06 | -23.99 | -60.76 | 0.31 | -3.12 | -3.12 | 0.04 | 0.0 | 0.0 | 107.47 | -55.71 | 119.24 |
| 23Q1 (17) | 7.45 | 8.92 | 1008.54 | -4.66 | -164.77 | -153.26 | -0.09 | -12.5 | -28.57 | 0.04 | -71.43 | 133.33 | 2.79 | -45.08 | 204.89 | 4.62 | 250.0 | 327.78 | 0 | 0 | 0 | 39.59 | 322.88 | 604.17 | 3.49 | -22.96 | -48.83 | 2.71 | -15.31 | -54.07 | 0.32 | 6.67 | 3.23 | 0.04 | 0.0 | 0.0 | 242.67 | 25.59 | 1949.63 |
| 22Q4 (16) | 6.84 | 15.93 | 271.74 | -1.76 | 40.34 | -1135.29 | -0.08 | 27.27 | -14.29 | 0.14 | 173.68 | -33.33 | 5.08 | 72.2 | 152.74 | 1.32 | -60.36 | 76.0 | 0 | 0 | 0 | 9.36 | -56.76 | 64.89 | 4.53 | 5.59 | 42.45 | 3.2 | -34.16 | 25.98 | 0.3 | -6.25 | -3.23 | 0.04 | 0.0 | 0.0 | 193.22 | 70.95 | 203.48 |
| 22Q3 (15) | 5.9 | 114.55 | 955.07 | -2.95 | -197.98 | -156.52 | -0.11 | 98.6 | 98.6 | -0.19 | -246.15 | 45.71 | 2.95 | 67.61 | 260.33 | 3.33 | 250.53 | 1133.33 | 0 | 0 | 0 | 21.65 | 319.36 | 1010.64 | 4.29 | -27.16 | 11.72 | 4.86 | -7.43 | 68.17 | 0.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 113.03 | 130.57 | 632.37 |
| 22Q2 (14) | 2.75 | 435.37 | 14.11 | -0.99 | 46.2 | 21.43 | -7.87 | -11142.86 | -11142.86 | 0.13 | 208.33 | -31.58 | 1.76 | 166.17 | 53.04 | 0.95 | -12.04 | 331.82 | 0 | 0 | 0 | 5.16 | -8.16 | 264.46 | 5.89 | -13.64 | 25.32 | 5.25 | -11.02 | 51.3 | 0.32 | 3.23 | 3.23 | 0.04 | 0.0 | 0.0 | 49.02 | 473.63 | -22.3 |
| 22Q1 (13) | -0.82 | -144.57 | -134.75 | -1.84 | -1182.35 | -260.0 | -0.07 | 0.0 | 0.0 | -0.12 | -157.14 | 33.33 | -2.66 | -232.34 | -175.78 | 1.08 | 44.0 | 671.43 | 0 | 0 | 0 | 5.62 | -0.98 | 441.33 | 6.82 | 114.47 | 76.23 | 5.9 | 132.28 | 99.32 | 0.31 | 0.0 | 3.33 | 0.04 | 0.0 | 33.33 | -13.12 | -120.61 | -118.29 |
| 21Q4 (12) | 1.84 | 366.67 | -69.33 | 0.17 | 114.78 | 185.0 | -0.07 | 99.11 | -16.67 | 0.21 | 160.0 | 600.0 | 2.01 | 209.24 | -65.34 | 0.75 | 177.78 | 525.0 | 0 | 0 | 0 | 5.68 | 191.24 | 346.16 | 3.18 | -17.19 | 59.0 | 2.54 | -12.11 | 82.73 | 0.31 | -3.12 | 0.0 | 0.04 | 0.0 | 33.33 | 63.67 | 399.88 | -81.64 |
| 21Q3 (11) | -0.69 | -128.63 | -160.0 | -1.15 | 8.73 | -1050.0 | -7.87 | -11142.86 | 0.13 | -0.35 | -284.21 | -1066.67 | -1.84 | -260.0 | -275.24 | 0.27 | 22.73 | 170.0 | 0 | 0 | 0 | 1.95 | 37.61 | 164.93 | 3.84 | -18.3 | -8.35 | 2.89 | -16.71 | -7.07 | 0.32 | 3.23 | 3.23 | 0.04 | 0.0 | 33.33 | -21.23 | -133.65 | -163.69 |
| 21Q2 (10) | 2.41 | 2.12 | 0.42 | -1.26 | -209.57 | -12500.0 | -0.07 | 0.0 | -16.67 | 0.19 | 205.56 | -5.0 | 1.15 | -67.24 | -51.88 | 0.22 | 57.14 | 214.29 | 0 | 0 | 0 | 1.42 | 36.4 | 200.93 | 4.7 | 21.45 | -6.0 | 3.47 | 17.23 | -6.72 | 0.31 | 3.33 | 10.71 | 0.04 | 33.33 | 33.33 | 63.09 | -12.05 | 5.94 |
| 21Q1 (9) | 2.36 | -60.67 | 43.03 | 1.15 | 675.0 | 542.31 | -0.07 | -16.67 | 0.0 | -0.18 | -700.0 | -100.0 | 3.51 | -39.48 | 152.52 | 0.14 | 16.67 | 100.0 | 0 | 0 | 0 | 1.04 | -18.39 | 72.55 | 3.87 | 93.5 | 21.32 | 2.96 | 112.95 | 9.63 | 0.3 | -3.23 | 15.38 | 0.03 | 0.0 | 0.0 | 71.73 | -79.32 | 29.99 |
| 20Q4 (8) | 6.0 | 421.74 | 69.49 | -0.2 | -100.0 | -122.22 | -0.06 | 99.24 | 14.29 | 0.03 | 200.0 | -70.0 | 5.8 | 452.38 | 68.12 | 0.12 | 20.0 | 20.0 | 0 | 0 | -100.0 | 1.27 | 72.94 | 46.09 | 2.0 | -52.27 | -30.8 | 1.39 | -55.31 | -31.86 | 0.31 | 0.0 | 6.9 | 0.03 | 0.0 | 0.0 | 346.82 | 940.46 | 131.21 |
| 20Q3 (7) | 1.15 | -52.08 | -68.32 | -0.1 | -900.0 | -42.86 | -7.88 | -13033.33 | 10.56 | -0.03 | -115.0 | 40.0 | 1.05 | -56.07 | -70.51 | 0.1 | 42.86 | -28.57 | 0 | 0 | 0 | 0.74 | 56.31 | -45.23 | 4.19 | -16.2 | 45.99 | 3.11 | -16.4 | 45.33 | 0.31 | 10.71 | 3.33 | 0.03 | 0.0 | 0.0 | 33.33 | -44.03 | -77.32 |
| 20Q2 (6) | 2.4 | 45.45 | 11.63 | -0.01 | 96.15 | 98.95 | -0.06 | 14.29 | -20.0 | 0.2 | 322.22 | 400.0 | 2.39 | 71.94 | 99.17 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 0.47 | -21.79 | 14.86 | 5.0 | 56.74 | 45.35 | 3.72 | 37.78 | 31.91 | 0.28 | 7.69 | -3.45 | 0.03 | 0.0 | 0.0 | 59.55 | 7.92 | -13.02 |
| 20Q1 (5) | 1.65 | -53.39 | -61.27 | -0.26 | -188.89 | 80.74 | -0.07 | 0.0 | -16.67 | -0.09 | -190.0 | -200.0 | 1.39 | -59.71 | -52.23 | 0.07 | -30.0 | -36.36 | 0 | -100.0 | 0 | 0.60 | -30.9 | -46.6 | 3.19 | 10.38 | 15.16 | 2.7 | 32.35 | 13.45 | 0.26 | -10.34 | -7.14 | 0.03 | 0.0 | 50.0 | 55.18 | -63.21 | -65.28 |
| 19Q4 (4) | 3.54 | -2.48 | 0.0 | -0.09 | -28.57 | 0.0 | -0.07 | 99.21 | 0.0 | 0.1 | 300.0 | 0.0 | 3.45 | -3.09 | 0.0 | 0.1 | -28.57 | 0.0 | 0.01 | 0 | 0.0 | 0.87 | -35.17 | 0.0 | 2.89 | 0.7 | 0.0 | 2.04 | -4.67 | 0.0 | 0.29 | -3.33 | 0.0 | 0.03 | 0.0 | 0.0 | 150.00 | 2.07 | 0.0 |
| 19Q3 (3) | 3.63 | 68.84 | 0.0 | -0.07 | 92.63 | 0.0 | -8.81 | -17520.0 | 0.0 | -0.05 | -225.0 | 0.0 | 3.56 | 196.67 | 0.0 | 0.14 | 180.0 | 0.0 | 0 | 0 | 0.0 | 1.34 | 227.83 | 0.0 | 2.87 | -16.57 | 0.0 | 2.14 | -24.11 | 0.0 | 0.3 | 3.45 | 0.0 | 0.03 | 0.0 | 0.0 | 146.96 | 114.64 | 0.0 |
| 19Q2 (2) | 2.15 | -49.53 | 0.0 | -0.95 | 29.63 | 0.0 | -0.05 | 16.67 | 0.0 | 0.04 | 233.33 | 0.0 | 1.2 | -58.76 | 0.0 | 0.05 | -54.55 | 0.0 | 0 | 0 | 0.0 | 0.41 | -63.64 | 0.0 | 3.44 | 24.19 | 0.0 | 2.82 | 18.49 | 0.0 | 0.29 | 3.57 | 0.0 | 0.03 | 50.0 | 0.0 | 68.47 | -56.92 | 0.0 |
| 19Q1 (1) | 4.26 | 0.0 | 0.0 | -1.35 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 158.96 | 0.0 | 0.0 |
