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) | 9.02 | 274.27 | -4.23 | 0 | -0.18 | 0 | -0.1 | 0 | 4.79 | 574.65 | 4.04 | 184.51 | 0.04 | 0 | 6.03 | 181.07 | 9.44 | 29.49 | 7.28 | 20.73 | 1.11 | 12.12 | 0.23 | 9.52 | 104.64 | 213.92 |
| 2022 (9) | 2.41 | -40.2 | -1.7 | 0 | -0.63 | 0 | 0.1 | 0 | 0.71 | 0 | 1.42 | -75.56 | -0.04 | 0 | 2.15 | -81.28 | 7.29 | 74.82 | 6.03 | 54.22 | 0.99 | 5.32 | 0.21 | 23.53 | 33.33 | -58.48 |
| 2021 (8) | 4.03 | -25.51 | -4.74 | 0 | 1.5 | 0 | -0.15 | 0 | -0.71 | 0 | 5.81 | 1660.61 | 0.01 | 0 | 11.46 | 1498.44 | 4.17 | 3.22 | 3.91 | 27.36 | 0.94 | -10.48 | 0.17 | 30.77 | 80.28 | -36.93 |
| 2020 (7) | 5.41 | 405.61 | -0.43 | 0 | -4.62 | 0 | 0.08 | 300.0 | 4.98 | 182.95 | 0.33 | -19.51 | 0 | 0 | 0.72 | -17.13 | 4.04 | -19.04 | 3.07 | -33.26 | 1.05 | 9.38 | 0.13 | -7.14 | 127.29 | 578.11 |
| 2019 (6) | 1.07 | -83.49 | 0.69 | 0 | -2.86 | 0 | 0.02 | -50.0 | 1.76 | -69.07 | 0.41 | 0.0 | -0.01 | 0 | 0.87 | 5.74 | 4.99 | -10.41 | 4.6 | 13.02 | 0.96 | 68.42 | 0.14 | 7.69 | 18.77 | -86.18 |
| 2018 (5) | 6.48 | 107.69 | -0.79 | 0 | -4.01 | 0 | 0.04 | -69.23 | 5.69 | 1796.67 | 0.41 | -96.18 | -0.01 | 0 | 0.82 | -96.96 | 5.57 | 90.1 | 4.07 | -56.05 | 0.57 | 9.62 | 0.13 | -13.33 | 135.85 | 332.37 |
| 2017 (4) | 3.12 | -33.05 | -2.82 | 0 | -1.82 | 0 | 0.13 | 0 | 0.3 | -92.7 | 10.74 | 2397.67 | -8.01 | 0 | 26.89 | 2843.55 | 2.93 | -40.33 | 9.26 | 157.22 | 0.52 | -3.7 | 0.15 | -11.76 | 31.42 | -70.94 |
| 2016 (3) | 4.66 | -18.67 | -0.55 | 0 | 0.83 | 0 | -0.12 | 0 | 4.11 | -17.47 | 0.43 | -28.33 | 0 | 0 | 0.91 | -27.05 | 4.91 | -9.07 | 3.6 | -15.09 | 0.54 | 22.73 | 0.17 | 30.77 | 108.12 | -9.24 |
| 2015 (2) | 5.73 | 106.12 | -0.75 | 0 | -2.95 | 0 | 0.22 | 450.0 | 4.98 | 361.11 | 0.6 | -62.26 | -0.01 | 0 | 1.25 | -65.59 | 5.4 | 12.73 | 4.24 | 14.29 | 0.44 | 22.22 | 0.13 | 62.5 | 119.13 | 77.83 |
| 2014 (1) | 2.78 | 94.41 | -1.7 | 0 | -1.13 | 0 | 0.04 | 0 | 1.08 | 5.88 | 1.59 | 430.0 | 0.02 | 0 | 3.64 | 347.75 | 4.79 | 38.04 | 3.71 | 37.92 | 0.36 | 5.88 | 0.08 | 14.29 | 66.99 | 45.22 |
| 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) | 3.41 | -42.2 | -24.39 | -2.23 | -668.97 | -104.59 | -0.04 | 97.52 | 96.19 | -0.21 | -625.0 | -223.53 | 1.18 | -78.97 | -65.5 | 2.17 | 1176.47 | 135.87 | 0.01 | 0.0 | 133.33 | 13.38 | 1198.51 | 163.94 | 2.37 | -5.95 | -9.89 | 1.56 | -31.28 | -20.41 | 0.29 | 11.54 | 3.57 | 0.06 | 20.0 | 0.0 | 178.53 | -21.93 | -8.95 |
| 23Q3 (19) | 5.9 | 676.32 | 372.0 | -0.29 | 70.71 | 12.12 | -1.61 | -351.56 | -1363.64 | 0.04 | -66.67 | 500.0 | 5.61 | 2539.13 | 509.78 | 0.17 | -82.65 | -46.88 | 0.01 | 0 | 0 | 1.03 | -80.54 | -44.52 | 2.52 | -12.2 | 20.0 | 2.27 | 2.71 | 17.62 | 0.26 | -7.14 | 8.33 | 0.05 | -16.67 | 0.0 | 228.68 | 667.29 | 306.14 |
| 23Q2 (18) | 0.76 | 172.38 | -40.62 | -0.99 | -37.5 | -661.54 | 0.64 | -22.89 | 93.94 | 0.12 | 300.0 | 400.0 | -0.23 | 87.01 | -120.0 | 0.98 | 34.25 | 2350.0 | 0 | -100.0 | 0 | 5.29 | 14.45 | 2012.48 | 2.87 | 70.83 | 189.9 | 2.21 | 78.23 | 176.25 | 0.28 | 3.7 | 16.67 | 0.06 | 0.0 | 20.0 | 29.80 | 144.56 | -74.62 |
| 23Q1 (17) | -1.05 | -123.28 | 77.37 | -0.72 | 33.94 | -350.0 | 0.83 | 179.05 | 315.0 | -0.06 | -135.29 | -500.0 | -1.77 | -151.75 | 63.12 | 0.73 | -20.65 | 386.67 | 0.01 | 133.33 | 0 | 4.63 | -8.73 | 357.98 | 1.68 | -36.12 | 7.01 | 1.24 | -36.73 | -7.46 | 0.27 | -3.57 | 17.39 | 0.06 | 0.0 | 20.0 | -66.88 | -134.11 | 76.65 |
| 22Q4 (16) | 4.51 | 260.8 | -23.69 | -1.09 | -230.3 | 78.42 | -1.05 | -854.55 | -157.07 | 0.17 | 1800.0 | 440.0 | 3.42 | 271.74 | 297.67 | 0.92 | 187.5 | -81.67 | -0.03 | 0 | 0 | 5.07 | 172.93 | -85.34 | 2.63 | 25.24 | 182.8 | 1.96 | 1.55 | 117.78 | 0.28 | 16.67 | 16.67 | 0.06 | 20.0 | 20.0 | 196.09 | 248.25 | -60.52 |
| 22Q3 (15) | 1.25 | -2.34 | -40.48 | -0.33 | -153.85 | 52.17 | -0.11 | -133.33 | 75.0 | -0.01 | 75.0 | -116.67 | 0.92 | -20.0 | -34.75 | 0.32 | 700.0 | -47.54 | 0 | 0 | -100.0 | 1.86 | 641.03 | -52.9 | 2.1 | 112.12 | 14.75 | 1.93 | 141.25 | 41.91 | 0.24 | 0.0 | 4.35 | 0.05 | 0.0 | 25.0 | 56.31 | -52.05 | -56.3 |
| 22Q2 (14) | 1.28 | 127.59 | 240.66 | -0.13 | 18.75 | 0.0 | 0.33 | 65.0 | 135.71 | -0.04 | -300.0 | 20.0 | 1.15 | 123.96 | 210.58 | 0.04 | -73.33 | -60.0 | 0 | 0 | 0 | 0.25 | -75.19 | -72.41 | 0.99 | -36.94 | 35.62 | 0.8 | -40.3 | 73.91 | 0.24 | 4.35 | 4.35 | 0.05 | 0.0 | 25.0 | 117.43 | 141.0 | 194.2 |
| 22Q1 (13) | -4.64 | -178.51 | -51.63 | -0.16 | 96.83 | -114.04 | 0.2 | -89.13 | 500.0 | -0.01 | 80.0 | 90.0 | -4.8 | -658.14 | -150.0 | 0.15 | -97.01 | 66.67 | 0 | 0 | 0 | 1.01 | -97.08 | 8.75 | 1.57 | 68.82 | 130.88 | 1.34 | 48.89 | 11.67 | 0.23 | -4.17 | -4.17 | 0.05 | 0.0 | 25.0 | -286.42 | -157.67 | -38.53 |
| 21Q4 (12) | 5.91 | 181.43 | 77.48 | -5.05 | -631.88 | -4490.91 | 1.84 | 518.18 | 154.76 | -0.05 | -183.33 | -141.67 | 0.86 | -39.01 | -73.29 | 5.02 | 722.95 | 8266.67 | 0 | -100.0 | 0 | 34.57 | 776.79 | 6837.65 | 0.93 | -49.18 | -13.89 | 0.9 | -33.82 | 32.35 | 0.24 | 4.35 | -7.69 | 0.05 | 25.0 | 25.0 | 496.64 | 285.49 | 46.16 |
| 21Q3 (11) | 2.1 | 330.77 | 65.35 | -0.69 | -430.77 | -762.5 | -0.44 | -414.29 | -450.0 | 0.06 | 220.0 | 0 | 1.41 | 235.58 | 18.49 | 0.61 | 510.0 | 771.43 | 0.01 | 0 | 0.0 | 3.94 | 334.14 | 547.23 | 1.83 | 150.68 | 79.41 | 1.36 | 195.65 | 122.95 | 0.23 | 0.0 | -11.54 | 0.04 | 0.0 | 33.33 | 128.83 | 203.35 | -8.7 |
| 21Q2 (10) | -0.91 | 70.26 | -179.82 | -0.13 | -111.4 | -62.5 | 0.14 | 380.0 | 333.33 | -0.05 | 50.0 | -150.0 | -1.04 | 45.83 | -198.11 | 0.1 | 11.11 | 100.0 | 0 | 0 | 0 | 0.91 | -2.21 | 104.36 | 0.73 | 7.35 | -43.41 | 0.46 | -61.67 | -58.18 | 0.23 | -4.17 | -14.81 | 0.04 | 0.0 | 33.33 | -124.66 | 39.71 | -253.09 |
| 21Q1 (9) | -3.06 | -191.89 | -856.25 | 1.14 | 1136.36 | 770.59 | -0.05 | 98.51 | 95.54 | -0.1 | -183.33 | -233.33 | -1.92 | -159.63 | -291.84 | 0.09 | 50.0 | -43.75 | 0 | 0 | 0 | 0.93 | 86.38 | -34.75 | 0.68 | -37.04 | 6.25 | 1.2 | 76.47 | 79.1 | 0.24 | -7.69 | -7.69 | 0.04 | 0.0 | 33.33 | -206.76 | -160.85 | -520.27 |
| 20Q4 (8) | 3.33 | 162.2 | 464.41 | -0.11 | -37.5 | 54.17 | -3.36 | -4100.0 | -1118.18 | 0.12 | 0 | 0 | 3.22 | 170.59 | 820.0 | 0.06 | -14.29 | -71.43 | 0 | -100.0 | 100.0 | 0.50 | -18.2 | -70.1 | 1.08 | 5.88 | -12.9 | 0.68 | 11.48 | -5.56 | 0.26 | 0.0 | 4.0 | 0.04 | 33.33 | 33.33 | 339.80 | 140.8 | 475.93 |
| 20Q3 (7) | 1.27 | 11.4 | 76.39 | -0.08 | 0.0 | -60.0 | -0.08 | -33.33 | 96.76 | 0 | 100.0 | 0 | 1.19 | 12.26 | 77.61 | 0.07 | 40.0 | 40.0 | 0.01 | 0 | 0 | 0.61 | 37.08 | 42.92 | 1.02 | -20.93 | -24.44 | 0.61 | -44.55 | -39.6 | 0.26 | -3.7 | 4.0 | 0.03 | 0.0 | 0.0 | 141.11 | 73.29 | 152.82 |
| 20Q2 (6) | 1.14 | 456.25 | 10.68 | -0.08 | 52.94 | -109.2 | -0.06 | 94.64 | 90.32 | -0.02 | 33.33 | -120.0 | 1.06 | 316.33 | -44.21 | 0.05 | -68.75 | -16.67 | 0 | 0 | 0 | 0.44 | -68.78 | -11.41 | 1.29 | 101.56 | -11.03 | 1.1 | 64.18 | -35.29 | 0.27 | 3.85 | 17.39 | 0.03 | 0.0 | -25.0 | 81.43 | 344.29 | 55.74 |
| 20Q1 (5) | -0.32 | -154.24 | 74.6 | -0.17 | 29.17 | -270.0 | -1.12 | -439.39 | -1020.0 | -0.03 | 0 | 62.5 | -0.49 | -240.0 | 57.76 | 0.16 | -23.81 | 77.78 | 0 | 100.0 | 0 | 1.42 | -14.59 | 75.41 | 0.64 | -48.39 | -33.33 | 0.67 | -6.94 | -42.74 | 0.26 | 4.0 | 13.04 | 0.03 | 0.0 | 0.0 | -33.33 | -156.5 | 62.17 |
| 19Q4 (4) | 0.59 | -18.06 | 0.0 | -0.24 | -380.0 | 0.0 | 0.33 | 113.36 | 0.0 | 0 | 0 | 0.0 | 0.35 | -47.76 | 0.0 | 0.21 | 320.0 | 0.0 | -0.01 | 0 | 0.0 | 1.67 | 291.0 | 0.0 | 1.24 | -8.15 | 0.0 | 0.72 | -28.71 | 0.0 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 59.00 | 5.71 | 0.0 |
| 19Q3 (3) | 0.72 | -30.1 | 0.0 | -0.05 | -105.75 | 0.0 | -2.47 | -298.39 | 0.0 | 0 | -100.0 | 0.0 | 0.67 | -64.74 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0.43 | -15.03 | 0.0 | 1.35 | -6.9 | 0.0 | 1.01 | -40.59 | 0.0 | 0.25 | 8.7 | 0.0 | 0.03 | -25.0 | 0.0 | 55.81 | 6.75 | 0.0 |
| 19Q2 (2) | 1.03 | 181.75 | 0.0 | 0.87 | 770.0 | 0.0 | -0.62 | -520.0 | 0.0 | 0.1 | 225.0 | 0.0 | 1.9 | 263.79 | 0.0 | 0.06 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.50 | -38.18 | 0.0 | 1.45 | 51.04 | 0.0 | 1.7 | 45.3 | 0.0 | 0.23 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 52.28 | 159.34 | 0.0 |
| 19Q1 (1) | -1.26 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -1.16 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -88.11 | 0.0 | 0.0 |
