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) | 10.05 | 55.33 | -2.02 | 0 | -5.4 | 0 | -0.3 | 0 | 8.03 | 2.29 | 1.5 | 30.43 | 0 | 0 | 11.61 | 139.27 | -0.46 | 0 | 0.13 | -95.85 | 0.44 | 10.0 | 0.05 | 0.0 | 1620.97 | 796.92 |
| 2022 (9) | 6.47 | 0 | 1.38 | 0 | -7.76 | 0 | 0.94 | 526.67 | 7.85 | 0 | 1.15 | 85.48 | 0 | 0 | 4.85 | 247.8 | 1.07 | -80.58 | 3.13 | -29.02 | 0.4 | -2.44 | 0.05 | 0.0 | 180.73 | 0 |
| 2021 (8) | -3.74 | 0 | -4.31 | 0 | 5.97 | 0 | 0.15 | -6.25 | -8.05 | 0 | 0.62 | 47.62 | 0 | 0 | 1.40 | -19.35 | 5.51 | 171.43 | 4.41 | 5.25 | 0.41 | 0.0 | 0.05 | 25.0 | -76.80 | 0 |
| 2020 (7) | 3.2 | -26.77 | -3.87 | 0 | -2.53 | 0 | 0.16 | 0.0 | -0.67 | 0 | 0.42 | -51.72 | 0 | 0 | 1.73 | -61.37 | 2.03 | -3.33 | 4.19 | 135.39 | 0.41 | 10.81 | 0.04 | -20.0 | 68.97 | -65.28 |
| 2019 (6) | 4.37 | 66.16 | -0.08 | 0 | -1.81 | 0 | 0.16 | 0 | 4.29 | -8.33 | 0.87 | 22.54 | 0 | 0 | 4.48 | 151.44 | 2.1 | -60.08 | 1.78 | -58.99 | 0.37 | 37.04 | 0.05 | 0.0 | 198.64 | 251.96 |
| 2018 (5) | 2.63 | 0 | 2.05 | 0 | -4.2 | 0 | -0.19 | 0 | 4.68 | 0 | 0.71 | 65.12 | 0 | 0 | 1.78 | 46.65 | 5.26 | 8.01 | 4.34 | 25.07 | 0.27 | -3.57 | 0.05 | 400.0 | 56.44 | 0 |
| 2017 (4) | -0.57 | 0 | -1.12 | 0 | 1.94 | 64.41 | -0.35 | 0 | -1.69 | 0 | 0.43 | 230.77 | 0 | 0 | 1.21 | 88.41 | 4.87 | 107.23 | 3.47 | 96.05 | 0.28 | -22.22 | 0.01 | 0 | -15.16 | 0 |
| 2016 (3) | 0.48 | -85.63 | -2.92 | 0 | 1.18 | 337.04 | -0.23 | 0 | -2.44 | 0 | 0.13 | -75.0 | 0 | 0 | 0.64 | -76.1 | 2.35 | 30.56 | 1.77 | -10.15 | 0.36 | -16.28 | 0 | 0 | 22.54 | -83.74 |
| 2015 (2) | 3.34 | 259.14 | -0.46 | 0 | 0.27 | 0 | 0.03 | 0.0 | 2.88 | 238.82 | 0.52 | 271.43 | 0 | 0 | 2.70 | 361.97 | 1.8 | -6.25 | 1.97 | -17.23 | 0.43 | 43.33 | 0.01 | 0.0 | 138.59 | 300.87 |
| 2014 (1) | 0.93 | -42.24 | -0.08 | 0 | -0.44 | 0 | 0.03 | -70.0 | 0.85 | -50.29 | 0.14 | 40.0 | 0 | 0 | 0.58 | 28.21 | 1.92 | 30.61 | 2.38 | 46.01 | 0.3 | -26.83 | 0.01 | 0.0 | 34.57 | -55.98 |
| 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 | 28.24 | -47.85 | -0.88 | -15.79 | -225.93 | -0.03 | 98.26 | 99.27 | 0.11 | 1200.0 | 173.33 | 1.3 | 38.3 | -66.75 | 0.96 | 772.73 | 220.0 | 0.13 | 200.0 | 0 | 20.34 | 469.49 | 175.93 | 0.27 | 242.11 | 1250.0 | 0.21 | 133.33 | 275.0 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 660.61 | -18.4 | 0 |
| 23Q3 (19) | 1.7 | -41.98 | -38.85 | -0.76 | -375.0 | -153.33 | -1.72 | -75.51 | 34.35 | -0.01 | 94.74 | -102.08 | 0.94 | -66.06 | -62.1 | 0.11 | -47.62 | -74.42 | -0.13 | 0 | 0 | 3.57 | -56.46 | -56.73 | -0.19 | 5.0 | 32.14 | 0.09 | 50.0 | -47.06 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 809.52 | -50.27 | -18.47 |
| 23Q2 (18) | 2.93 | -9.57 | 497.96 | -0.16 | 27.27 | -107.11 | -0.98 | 63.3 | 62.31 | -0.19 | 13.64 | -152.78 | 2.77 | -8.28 | 1.09 | 0.21 | -4.55 | 61.54 | 0 | 0 | 0 | 8.20 | -4.17 | 336.03 | -0.2 | 41.18 | -135.09 | 0.06 | 126.09 | -97.25 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 1627.78 | 0 | 7507.37 |
| 23Q1 (17) | 3.24 | -22.49 | 430.61 | -0.22 | 18.52 | 26.67 | -2.67 | 34.72 | -271.15 | -0.22 | -46.67 | -188.0 | 3.02 | -22.76 | 335.94 | 0.22 | -26.67 | -26.67 | 0 | 0 | 0 | 8.56 | 16.13 | 114.29 | -0.34 | -1800.0 | -145.33 | -0.23 | -91.67 | -125.56 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 4.18 | 50.36 | 378.67 | -0.27 | 10.0 | -550.0 | -4.09 | -56.11 | -294.76 | -0.15 | -131.25 | -236.36 | 3.91 | 57.66 | 371.53 | 0.3 | -30.23 | 275.0 | 0 | 0 | 0 | 7.37 | -10.69 | 784.52 | 0.02 | 107.14 | -97.7 | -0.12 | -170.59 | -115.19 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 2.78 | 467.35 | 475.68 | -0.3 | -113.33 | -3.45 | -2.62 | -0.77 | -1278.95 | 0.48 | 33.33 | 318.18 | 2.48 | -9.49 | 340.78 | 0.43 | 230.77 | 43.33 | 0 | 0 | 0 | 8.25 | 338.7 | 233.99 | -0.28 | -149.12 | -114.51 | 0.17 | -92.2 | -89.38 | 0.1 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 992.86 | 4540.09 | 2367.47 |
| 22Q2 (14) | 0.49 | 150.0 | 240.0 | 2.25 | 850.0 | 1975.0 | -2.6 | -266.67 | -370.83 | 0.36 | 44.0 | -12.2 | 2.74 | 314.06 | 682.98 | 0.13 | -56.67 | -18.75 | 0 | 0 | 0 | 1.88 | -52.9 | 54.15 | 0.57 | -24.0 | -62.99 | 2.18 | 142.22 | 78.69 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 21.40 | 122.05 | 181.92 |
| 22Q1 (13) | -0.98 | 34.67 | 14.04 | -0.3 | -600.0 | 92.42 | 1.56 | -25.71 | -49.68 | 0.25 | 127.27 | 266.67 | -1.28 | 11.11 | 74.9 | 0.3 | 275.0 | 275.0 | 0 | 0 | 0 | 3.99 | 379.36 | 378.36 | 0.75 | -13.79 | -35.9 | 0.9 | 13.92 | 11.11 | 0.1 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -97.03 | 41.78 | 19.99 |
| 21Q4 (12) | -1.5 | -102.7 | -190.36 | 0.06 | 120.69 | 101.69 | 2.1 | 1205.26 | 217.32 | 0.11 | 150.0 | -76.6 | -1.44 | -39.81 | 23.81 | 0.08 | -73.33 | -60.0 | 0 | 0 | 0 | 0.83 | -66.28 | -65.04 | 0.87 | -54.92 | 10.13 | 0.79 | -50.62 | -73.22 | 0.1 | 25.0 | -9.09 | 0.01 | 0.0 | 0.0 | -166.67 | -280.63 | -408.23 |
| 21Q3 (11) | -0.74 | -111.43 | -393.33 | -0.29 | -141.67 | -61.11 | -0.19 | -119.79 | 63.46 | -0.22 | -153.66 | 37.14 | -1.03 | -119.15 | -212.12 | 0.3 | 87.5 | 150.0 | 0 | 0 | 0 | 2.47 | 102.48 | 43.12 | 1.93 | 25.32 | 206.35 | 1.6 | 31.15 | 272.09 | 0.08 | -27.27 | -20.0 | 0.01 | 0.0 | 0.0 | -43.79 | -67.64 | -57.63 |
| 21Q2 (10) | -0.35 | 69.3 | -116.91 | -0.12 | 96.97 | -200.0 | 0.96 | -69.03 | 271.43 | 0.41 | 373.33 | 356.25 | -0.47 | 90.78 | -123.15 | 0.16 | 100.0 | 220.0 | 0 | 0 | 0 | 1.22 | 46.15 | 39.37 | 1.54 | 31.62 | 196.15 | 1.22 | 50.62 | 84.85 | 0.11 | -8.33 | 10.0 | 0.01 | 0.0 | 0.0 | -26.12 | 78.46 | -109.72 |
| 21Q1 (9) | -1.14 | -168.67 | -200.0 | -3.96 | -11.55 | -3860.0 | 3.1 | 273.18 | 811.76 | -0.15 | -131.91 | -178.95 | -5.1 | -169.84 | -962.5 | 0.08 | -60.0 | 60.0 | 0 | 0 | 0 | 0.84 | -64.97 | -46.05 | 1.17 | 48.1 | 1200.0 | 0.81 | -72.54 | 440.0 | 0.12 | 9.09 | 20.0 | 0.01 | 0.0 | 0.0 | -121.28 | -324.29 | 17.02 |
| 20Q4 (8) | 1.66 | 1206.67 | 9.21 | -3.55 | -1872.22 | -17650.0 | -1.79 | -244.23 | -547.5 | 0.47 | 234.29 | 327.27 | -1.89 | -472.73 | -226.0 | 0.2 | 66.67 | 233.33 | 0 | 0 | 0 | 2.38 | 38.06 | 122.09 | 0.79 | 25.4 | -1.25 | 2.95 | 586.05 | 456.6 | 0.11 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 54.07 | 294.66 | -76.88 |
| 20Q3 (7) | -0.15 | -107.25 | -400.0 | -0.18 | -350.0 | -325.0 | -0.52 | 7.14 | 82.07 | -0.35 | -118.75 | -266.67 | -0.33 | -116.26 | -353.85 | 0.12 | 140.0 | 0 | 0 | 0 | 0 | 1.73 | 97.18 | 0 | 0.63 | 21.15 | 1.61 | 0.43 | -34.85 | 13.16 | 0.1 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | -27.78 | -110.33 | -361.11 |
| 20Q2 (6) | 2.07 | 644.74 | 3.5 | -0.04 | 60.0 | 91.67 | -0.56 | -264.71 | -366.67 | -0.16 | -184.21 | -900.0 | 2.03 | 522.92 | 33.55 | 0.05 | 0.0 | -93.67 | 0 | 0 | 0 | 0.88 | -43.43 | -94.37 | 0.52 | 477.78 | 6.12 | 0.66 | 340.0 | 50.0 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | -50.0 | 268.83 | 283.94 | -26.07 |
| 20Q1 (5) | -0.38 | -125.0 | -148.1 | -0.1 | -400.0 | -129.41 | 0.34 | -15.0 | -57.5 | 0.19 | 72.73 | 200.0 | -0.48 | -132.0 | -142.48 | 0.05 | -16.67 | 400.0 | 0 | 0 | 0 | 1.55 | 44.22 | 591.95 | 0.09 | -88.75 | -50.0 | 0.15 | -71.7 | -65.91 | 0.1 | -9.09 | 11.11 | 0.01 | 0.0 | -50.0 | -146.15 | -162.5 | -201.75 |
| 19Q4 (4) | 1.52 | 2940.0 | 0.0 | -0.02 | -125.0 | 0.0 | 0.4 | 113.79 | 0.0 | 0.11 | -47.62 | 0.0 | 1.5 | 1053.85 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 1.07 | 0 | 0.0 | 0.8 | 29.03 | 0.0 | 0.53 | 39.47 | 0.0 | 0.11 | 37.5 | 0.0 | 0.01 | 0.0 | 0.0 | 233.85 | 2098.15 | 0.0 |
| 19Q3 (3) | 0.05 | -97.5 | 0.0 | 0.08 | 116.67 | 0.0 | -2.9 | -2316.67 | 0.0 | 0.21 | 950.0 | 0.0 | 0.13 | -91.45 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.62 | 26.53 | 0.0 | 0.38 | -13.64 | 0.0 | 0.08 | -11.11 | 0.0 | 0.01 | -50.0 | 0.0 | 10.64 | -97.07 | 0.0 |
| 19Q2 (2) | 2.0 | 153.16 | 0.0 | -0.48 | -241.18 | 0.0 | -0.12 | -115.0 | 0.0 | 0.02 | 110.53 | 0.0 | 1.52 | 34.51 | 0.0 | 0.79 | 7800.0 | 0.0 | 0 | 0 | 0.0 | 15.55 | 6851.38 | 0.0 | 0.49 | 172.22 | 0.0 | 0.44 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 363.64 | 153.16 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 143.64 | 0.0 | 0.0 |
