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) | 30.53 | -8.87 | -7.29 | 0 | -22.86 | 0 | 0.2 | -54.55 | 23.24 | -9.75 | 9.63 | -22.46 | 0.01 | -83.33 | 8.88 | -5.88 | 18.69 | -33.51 | 17.14 | -38.92 | 12.1 | -1.31 | 0.18 | -21.74 | 103.77 | 25.61 |
| 2022 (9) | 33.5 | -7.66 | -7.75 | 0 | -20.33 | 0 | 0.44 | -27.87 | 25.75 | 45.64 | 12.42 | -45.93 | 0.06 | 0 | 9.43 | -37.41 | 28.11 | -19.11 | 28.06 | -9.98 | 12.26 | 17.77 | 0.23 | 43.75 | 82.61 | -4.95 |
| 2021 (8) | 36.28 | 90.95 | -18.6 | 0 | -3.29 | 0 | 0.61 | 0 | 17.68 | 0 | 22.97 | 34.88 | -1.14 | 0 | 15.07 | -2.25 | 34.75 | 114.77 | 31.17 | 118.12 | 10.41 | 23.49 | 0.16 | 128.57 | 86.92 | 4.26 |
| 2020 (7) | 19.0 | 25.66 | -19.91 | 0 | 3.05 | 0 | -0.28 | 0 | -0.91 | 0 | 17.03 | 122.03 | -0.02 | 0 | 15.41 | 69.44 | 16.18 | 156.01 | 14.29 | 112.65 | 8.43 | 10.92 | 0.07 | 0.0 | 83.37 | -20.66 |
| 2019 (6) | 15.12 | 41.57 | -4.03 | 0 | -3.36 | 0 | -0.53 | 0 | 11.09 | 670.14 | 7.67 | -2.91 | -0.04 | 0 | 9.10 | -6.08 | 6.32 | 18.57 | 6.72 | 4.35 | 7.6 | -6.63 | 0.07 | 250.0 | 105.07 | 43.64 |
| 2018 (5) | 10.68 | -35.78 | -9.24 | 0 | -11.47 | 0 | 0.48 | 0 | 1.44 | -89.79 | 7.9 | -20.84 | 0.03 | -25.0 | 9.69 | -14.77 | 5.33 | -33.54 | 6.44 | -33.13 | 8.14 | 0.74 | 0.02 | -33.33 | 73.15 | -21.97 |
| 2017 (4) | 16.63 | -33.05 | -2.52 | 0 | -11.02 | 0 | -0.47 | 0 | 14.11 | 91.45 | 9.98 | 17.55 | 0.04 | -66.67 | 11.36 | 28.99 | 8.02 | -28.01 | 9.63 | -5.22 | 8.08 | -11.79 | 0.03 | -50.0 | 93.74 | -26.86 |
| 2016 (3) | 24.84 | 10.84 | -17.47 | 0 | -12.62 | 0 | -0.16 | 0 | 7.37 | -55.36 | 8.49 | 101.18 | 0.12 | 200.0 | 8.81 | 93.44 | 11.14 | 22.69 | 10.16 | 8.32 | 9.16 | -6.24 | 0.06 | 0.0 | 128.17 | 9.87 |
| 2015 (2) | 22.41 | 46.09 | -5.9 | 0 | -7.02 | 0 | 0.13 | 0.0 | 16.51 | 125.85 | 4.22 | -17.74 | 0.04 | 0 | 4.55 | -15.43 | 9.08 | -9.56 | 9.38 | -5.73 | 9.77 | 5.39 | 0.06 | -72.73 | 116.66 | 47.84 |
| 2014 (1) | 15.34 | -0.07 | -8.03 | 0 | -8.87 | 0 | 0.13 | 0 | 7.31 | -19.67 | 5.13 | -13.93 | -0.97 | 0 | 5.39 | -14.12 | 10.04 | 5.57 | 9.95 | 6.42 | 9.27 | 4.63 | 0.22 | -50.0 | 78.91 | -4.13 |
| 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) | 11.84 | 205.94 | 17.34 | -1.47 | -186.47 | 28.29 | -2.45 | 85.28 | -10.36 | 0.14 | -6.67 | 75.0 | 10.37 | 86.18 | 28.98 | 3.01 | 16.22 | 10.26 | 0.01 | 0 | 0.0 | 9.90 | 17.97 | 9.06 | 6.18 | 12.36 | -0.8 | 4.08 | -31.77 | -7.9 | 3.1 | 6.9 | -0.64 | 0.05 | -16.67 | -16.67 | 163.76 | 278.3 | 23.51 |
| 23Q3 (19) | 3.87 | -49.41 | -51.99 | 1.7 | 135.2 | 215.65 | -16.64 | -940.0 | 8.22 | 0.15 | 15.38 | -44.44 | 5.57 | 97.52 | -15.48 | 2.59 | 34.2 | -6.16 | 0 | -100.0 | -100.0 | 8.39 | 5.5 | 4.36 | 5.5 | 54.93 | -23.61 | 5.98 | 42.04 | -29.81 | 2.9 | -2.68 | -7.64 | 0.06 | 50.0 | 0.0 | 43.29 | -59.09 | -37.05 |
| 23Q2 (18) | 7.65 | 6.55 | -35.17 | -4.83 | -79.55 | -79.55 | -1.6 | 26.27 | -0.63 | 0.13 | 161.9 | -43.48 | 2.82 | -37.19 | -69.05 | 1.93 | -8.1 | -48.12 | 0.01 | 200.0 | 0.0 | 7.96 | -12.94 | -24.85 | 3.55 | 2.9 | -55.68 | 4.21 | 46.69 | -49.88 | 2.98 | -4.49 | -3.25 | 0.04 | 0.0 | -20.0 | 105.81 | -11.14 | 3.39 |
| 23Q1 (17) | 7.18 | -28.84 | 101.69 | -2.69 | -31.22 | -73.55 | -2.17 | 2.25 | -234.78 | -0.21 | -362.5 | -50.0 | 4.49 | -44.15 | 123.38 | 2.1 | -23.08 | -34.58 | -0.01 | -200.0 | -200.0 | 9.14 | 0.66 | -8.42 | 3.45 | -44.62 | -48.28 | 2.87 | -35.21 | -57.16 | 3.12 | 0.0 | 6.85 | 0.04 | -33.33 | -20.0 | 119.07 | -10.19 | 223.43 |
| 22Q4 (16) | 10.09 | 25.19 | -22.27 | -2.05 | -39.46 | 30.98 | -2.22 | 87.76 | -57.45 | 0.08 | -70.37 | 125.0 | 8.04 | 22.0 | -19.68 | 2.73 | -1.09 | -34.69 | 0.01 | -66.67 | 0.0 | 9.08 | 12.89 | -24.2 | 6.23 | -13.47 | -13.11 | 4.43 | -48.0 | -35.42 | 3.12 | -0.64 | 14.71 | 0.06 | 0.0 | -25.0 | 132.59 | 92.8 | -1.32 |
| 22Q3 (15) | 8.06 | -31.69 | -6.93 | -1.47 | 45.35 | 83.48 | -18.13 | -1040.25 | -2453.52 | 0.27 | 17.39 | 80.0 | 6.59 | -27.66 | 2845.83 | 2.76 | -25.81 | -51.06 | 0.03 | 200.0 | 102.54 | 8.04 | -24.03 | -41.5 | 7.2 | -10.11 | -28.5 | 8.52 | 1.43 | -2.96 | 3.14 | 1.95 | 19.85 | 0.06 | 20.0 | 100.0 | 68.77 | -32.8 | -9.23 |
| 22Q2 (14) | 11.8 | 231.46 | -5.45 | -2.69 | -73.55 | 47.25 | -1.59 | -198.76 | -208.16 | 0.23 | 264.29 | -90.84 | 9.11 | 353.23 | 23.44 | 3.72 | 15.89 | -56.44 | 0.01 | 0.0 | 0.0 | 10.59 | 6.09 | -46.19 | 8.01 | 20.09 | -22.98 | 8.4 | 25.37 | -8.7 | 3.08 | 5.48 | 18.92 | 0.05 | 0.0 | 66.67 | 102.34 | 177.99 | -3.07 |
| 22Q1 (13) | 3.56 | -72.57 | 65.58 | -1.55 | 47.81 | 4.91 | 1.61 | 214.18 | 160.75 | -0.14 | 56.25 | 91.91 | 2.01 | -79.92 | 286.54 | 3.21 | -23.21 | -30.52 | 0.01 | 0.0 | 0.0 | 9.98 | -16.69 | -28.49 | 6.67 | -6.97 | -6.19 | 6.7 | -2.33 | 6.01 | 2.92 | 7.35 | 18.22 | 0.05 | -37.5 | 150.0 | 36.81 | -72.6 | 50.86 |
| 21Q4 (12) | 12.98 | 49.88 | 30.45 | -2.97 | 66.63 | -106.25 | -1.41 | -98.59 | 61.48 | -0.32 | -313.33 | -150.0 | 10.01 | 4270.83 | 17.63 | 4.18 | -25.89 | 1.7 | 0.01 | 100.85 | 0.0 | 11.98 | -12.87 | -5.79 | 7.17 | -28.8 | 48.45 | 6.86 | -21.87 | 78.18 | 2.72 | 3.82 | 17.75 | 0.08 | 166.67 | 300.0 | 134.37 | 77.35 | -16.54 |
| 21Q3 (11) | 8.66 | -30.61 | 201.74 | -8.9 | -74.51 | 3.16 | -0.71 | -148.3 | -123.2 | 0.15 | -94.02 | 171.43 | -0.24 | -103.25 | 96.2 | 5.64 | -33.96 | 46.11 | -1.18 | -11900.0 | -11900.0 | 13.75 | -30.13 | 11.82 | 10.07 | -3.17 | 100.6 | 8.78 | -4.57 | 109.55 | 2.62 | 1.16 | 21.86 | 0.03 | 0.0 | 50.0 | 75.77 | -28.24 | 67.9 |
| 21Q2 (10) | 12.48 | 480.47 | 104.93 | -5.1 | -212.88 | 27.66 | 1.47 | 155.47 | 129.69 | 2.51 | 245.09 | 248.61 | 7.38 | 1319.23 | 868.75 | 8.54 | 84.85 | 60.23 | 0.01 | 0.0 | 108.33 | 19.67 | 40.99 | -6.84 | 10.4 | 46.27 | 191.32 | 9.2 | 45.57 | 149.32 | 2.59 | 4.86 | 28.86 | 0.03 | 50.0 | 50.0 | 105.58 | 332.65 | -0.83 |
| 21Q1 (9) | 2.15 | -78.39 | 2288.89 | -1.63 | -13.19 | 26.91 | -2.65 | 27.6 | -188.04 | -1.73 | -370.31 | -150.72 | 0.52 | -93.89 | 124.3 | 4.62 | 12.41 | 23.86 | 0.01 | 0.0 | -85.71 | 13.95 | 9.76 | -19.53 | 7.11 | 47.2 | 157.61 | 6.32 | 64.16 | 145.91 | 2.47 | 6.93 | 26.67 | 0.02 | 0.0 | 0.0 | 24.40 | -84.84 | 1131.05 |
| 20Q4 (8) | 9.95 | 246.69 | 288.67 | -1.44 | 84.33 | -148.28 | -3.66 | -219.61 | -92.63 | 0.64 | 404.76 | 60.0 | 8.51 | 234.65 | 329.8 | 4.11 | 6.48 | 38.85 | 0.01 | 0.0 | 150.0 | 12.71 | 3.41 | 4.54 | 4.83 | -3.78 | 119.55 | 3.85 | -8.11 | 72.65 | 2.31 | 7.44 | 14.93 | 0.02 | 0.0 | -60.0 | 161.00 | 256.79 | 169.81 |
| 20Q3 (7) | 2.87 | -52.87 | -47.53 | -9.19 | -30.35 | -492.9 | 3.06 | 378.12 | 218.6 | -0.21 | -129.17 | -40.0 | -6.32 | -558.33 | -261.22 | 3.86 | -27.58 | 94.95 | 0.01 | 108.33 | 0.0 | 12.29 | -41.79 | 50.74 | 5.02 | 40.62 | 127.15 | 4.19 | 13.55 | 79.06 | 2.15 | 6.97 | 13.16 | 0.02 | 0.0 | 100.0 | 45.13 | -57.62 | -64.94 |
| 20Q2 (6) | 6.09 | 6666.67 | -3.33 | -7.05 | -216.14 | -109.82 | 0.64 | -78.74 | 167.37 | 0.72 | 204.35 | 820.0 | -0.96 | 55.14 | -132.65 | 5.33 | 42.9 | 255.33 | -0.12 | -271.43 | -200.0 | 21.12 | 21.78 | 173.82 | 3.57 | 29.35 | 168.42 | 3.69 | 43.58 | 169.34 | 2.01 | 3.08 | 8.65 | 0.02 | 0.0 | 100.0 | 106.47 | 5270.75 | -45.41 |
| 20Q1 (5) | 0.09 | -96.48 | -96.09 | -2.23 | -284.48 | -4360.0 | 3.01 | 258.42 | 45.41 | -0.69 | -272.5 | -2200.0 | -2.14 | -208.08 | -195.11 | 3.73 | 26.01 | 205.74 | 0.07 | 450.0 | 250.0 | 17.34 | 42.59 | 130.69 | 2.76 | 25.45 | 375.86 | 2.57 | 15.25 | 229.49 | 1.95 | -2.99 | 5.98 | 0.02 | -60.0 | 100.0 | 1.98 | -96.68 | -97.73 |
| 19Q4 (4) | 2.56 | -53.2 | 0.0 | -0.58 | 62.58 | 0.0 | -1.9 | 26.36 | 0.0 | 0.4 | 366.67 | 0.0 | 1.98 | -49.49 | 0.0 | 2.96 | 49.49 | 0.0 | -0.02 | -300.0 | 0.0 | 12.16 | 49.13 | 0.0 | 2.2 | -0.45 | 0.0 | 2.23 | -4.7 | 0.0 | 2.01 | 5.79 | 0.0 | 0.05 | 400.0 | 0.0 | 59.67 | -53.64 | 0.0 |
| 19Q3 (3) | 5.47 | -13.17 | 0.0 | -1.55 | 53.87 | 0.0 | -2.58 | -171.58 | 0.0 | -0.15 | -50.0 | 0.0 | 3.92 | 33.33 | 0.0 | 1.98 | 32.0 | 0.0 | 0.01 | 125.0 | 0.0 | 8.15 | 5.74 | 0.0 | 2.21 | 66.17 | 0.0 | 2.34 | 70.8 | 0.0 | 1.9 | 2.7 | 0.0 | 0.01 | 0.0 | 0.0 | 128.71 | -34.01 | 0.0 |
| 19Q2 (2) | 6.3 | 173.91 | 0.0 | -3.36 | -6620.0 | 0.0 | -0.95 | -145.89 | 0.0 | -0.1 | -233.33 | 0.0 | 2.94 | 30.67 | 0.0 | 1.5 | 22.95 | 0.0 | -0.04 | -300.0 | 0.0 | 7.71 | 2.6 | 0.0 | 1.33 | 129.31 | 0.0 | 1.37 | 75.64 | 0.0 | 1.85 | 0.54 | 0.0 | 0.01 | 0.0 | 0.0 | 195.05 | 123.03 | 0.0 |
| 19Q1 (1) | 2.3 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 2.07 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 7.52 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 87.45 | 0.0 | 0.0 |
