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) | 30.57 | 9.37 | -2.87 | 0 | -19.17 | 0 | 0.13 | -79.03 | 27.7 | 63.91 | 4.53 | -43.73 | -2.22 | 0 | 3.76 | -43.87 | 26.77 | -11.77 | 22.98 | -12.09 | 5.23 | 14.69 | 0.12 | -14.29 | 107.91 | 19.06 |
| 2022 (9) | 27.95 | 208.84 | -11.05 | 0 | -10.5 | 0 | 0.62 | 0 | 16.9 | 0 | 8.05 | 17.69 | -2.82 | 0 | 6.69 | -13.91 | 30.34 | 77.43 | 26.14 | 118.56 | 4.56 | 9.62 | 0.14 | 0.0 | 90.63 | 62.83 |
| 2021 (8) | 9.05 | -15.02 | -13.52 | 0 | 0.22 | -98.02 | -0.2 | 0 | -4.47 | 0 | 6.84 | -25.0 | 0 | 0 | 7.77 | -41.67 | 17.1 | 52.82 | 11.96 | 19.6 | 4.16 | 14.29 | 0.14 | 7.69 | 55.66 | -28.04 |
| 2020 (7) | 10.65 | 6.71 | -7.66 | 0 | 11.1 | 0 | -0.32 | 0 | 2.99 | -48.0 | 9.12 | 48.05 | 0 | 0 | 13.32 | 18.72 | 11.19 | 16.32 | 10.0 | 28.04 | 3.64 | 56.22 | 0.13 | 62.5 | 77.34 | -20.8 |
| 2019 (6) | 9.98 | 112.79 | -4.23 | 0 | -4.38 | 0 | 0.39 | 0 | 5.75 | 0 | 6.16 | 6.39 | 0 | 0 | 11.22 | -9.25 | 9.62 | 90.12 | 7.81 | 58.1 | 2.33 | 13.66 | 0.08 | 14.29 | 97.65 | 47.0 |
| 2018 (5) | 4.69 | 965.91 | -5.47 | 0 | 4.8 | 416.13 | -0.27 | 0 | -0.78 | 0 | 5.79 | 53.17 | 0 | 0 | 12.37 | 19.8 | 5.06 | 30.75 | 4.94 | 112.02 | 2.05 | -0.97 | 0.07 | 133.33 | 66.43 | 568.84 |
| 2017 (4) | 0.44 | -90.46 | -3.69 | 0 | 0.93 | 0 | -0.02 | 0 | -3.25 | 0 | 3.78 | 263.46 | -0.01 | 0 | 10.32 | 236.17 | 3.87 | 50.0 | 2.33 | -4.51 | 2.07 | -21.29 | 0.03 | 0.0 | 9.93 | -89.01 |
| 2016 (3) | 4.61 | -24.43 | 0.29 | 26.09 | -2.59 | 0 | 0.05 | 0 | 4.9 | -22.59 | 1.04 | 2.97 | 0 | 0 | 3.07 | 0.63 | 2.58 | 62.26 | 2.44 | 7.96 | 2.63 | -12.33 | 0.03 | -25.0 | 90.39 | -21.46 |
| 2015 (2) | 6.1 | 9.32 | 0.23 | 0 | -4.07 | 0 | -0.11 | 0 | 6.33 | 58.65 | 1.01 | -51.21 | 0 | 0 | 3.05 | -45.25 | 1.59 | -59.44 | 2.26 | -44.47 | 3.0 | 0.33 | 0.04 | -20.0 | 115.09 | 46.65 |
| 2014 (1) | 5.58 | 51.22 | -1.59 | 0 | -2.43 | 0 | 0.24 | 242.86 | 3.99 | 0 | 2.07 | 7.81 | -0.01 | 0 | 5.57 | 3.11 | 3.92 | 7.99 | 4.07 | 40.83 | 2.99 | 12.41 | 0.05 | 0.0 | 78.48 | 19.1 |
| 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) | 8.97 | 101.12 | -29.37 | -1.73 | -284.44 | 7.98 | 0.57 | 103.31 | 129.08 | 0.68 | 553.33 | 33.33 | 7.24 | 80.55 | -33.09 | 1.37 | 37.0 | -26.34 | -0.71 | -255.0 | 0 | 4.39 | 43.71 | -19.27 | 7.43 | -2.88 | -26.87 | 4.79 | -36.47 | -31.18 | 1.36 | 3.03 | 13.33 | 0.04 | 33.33 | 33.33 | 144.91 | 188.85 | -6.55 |
| 23Q3 (19) | 4.46 | -37.54 | -49.09 | -0.45 | -145.92 | 83.58 | -17.21 | -12392.86 | -439.5 | -0.15 | 25.0 | -155.56 | 4.01 | -50.62 | -33.39 | 1.0 | -2.91 | -45.05 | -0.2 | 0 | 92.91 | 3.05 | -15.86 | -45.56 | 7.65 | 37.1 | -2.05 | 7.54 | 32.28 | -6.34 | 1.32 | 2.33 | 13.79 | 0.03 | 0.0 | -25.0 | 50.17 | -50.67 | -47.03 |
| 23Q2 (18) | 7.14 | -28.67 | 102.84 | 0.98 | 158.68 | -69.94 | 0.14 | 105.26 | 102.03 | -0.2 | 0.0 | -385.71 | 8.12 | -2.64 | 19.76 | 1.03 | -8.85 | -46.91 | 0 | 100.0 | 0 | 3.63 | -9.3 | -46.7 | 5.58 | -8.52 | -25.4 | 5.7 | 15.38 | -12.71 | 1.29 | 2.38 | 16.22 | 0.03 | 0.0 | -25.0 | 101.71 | -36.7 | 121.91 |
| 23Q1 (17) | 10.01 | -21.18 | 237.04 | -1.67 | 11.17 | 82.77 | -2.66 | -35.71 | -273.86 | -0.2 | -139.22 | 13.04 | 8.34 | -22.92 | 224.11 | 1.13 | -39.25 | -53.5 | -1.31 | 0 | 0 | 4.00 | -26.39 | -58.63 | 6.1 | -39.96 | 24.74 | 4.94 | -29.02 | 7.39 | 1.26 | 5.0 | 16.67 | 0.03 | 0.0 | 0.0 | 160.67 | 3.62 | 208.91 |
| 22Q4 (16) | 12.7 | 44.98 | 178.51 | -1.88 | 31.39 | 77.43 | -1.96 | 38.56 | -144.85 | 0.51 | 88.89 | 70.0 | 10.82 | 79.73 | 387.0 | 1.86 | 2.2 | -11.85 | 0 | 100.0 | 0 | 5.43 | -3.09 | -36.75 | 10.16 | 30.09 | 110.35 | 6.96 | -13.54 | 109.01 | 1.2 | 3.45 | 8.11 | 0.03 | -25.0 | -25.0 | 155.07 | 63.74 | 52.35 |
| 22Q3 (15) | 8.76 | 148.86 | 457.96 | -2.74 | -184.05 | -77.92 | -3.19 | 53.63 | 29.11 | 0.27 | 285.71 | 150.94 | 6.02 | -11.21 | 19966.67 | 1.82 | -6.19 | 6.43 | -2.82 | 0 | 0 | 5.61 | -17.63 | -23.86 | 7.81 | 4.41 | 48.76 | 8.05 | 23.28 | 107.47 | 1.16 | 4.5 | 13.73 | 0.04 | 0.0 | 0.0 | 94.70 | 106.62 | 197.98 |
| 22Q2 (14) | 3.52 | 18.52 | 1500.0 | 3.26 | 133.64 | 233.61 | -6.88 | -549.67 | 0 | 0.07 | 130.43 | 131.82 | 6.78 | 200.89 | 405.41 | 1.94 | -20.16 | 14.79 | 0 | 0 | 0 | 6.81 | -29.6 | -12.64 | 7.48 | 52.97 | 95.81 | 6.53 | 41.96 | 152.12 | 1.11 | 2.78 | 8.82 | 0.04 | 33.33 | 33.33 | 45.83 | -11.88 | 658.33 |
| 22Q1 (13) | 2.97 | -34.87 | 10.0 | -9.69 | -16.33 | -700.83 | 1.53 | -64.99 | 325.0 | -0.23 | -176.67 | -192.0 | -6.72 | -78.25 | -551.01 | 2.43 | 15.17 | 81.34 | 0 | 0 | 0 | 9.67 | 12.55 | 33.79 | 4.89 | 1.24 | 52.81 | 4.6 | 38.14 | 112.96 | 1.08 | -2.7 | 6.93 | 0.03 | -25.0 | 0.0 | 52.01 | -48.9 | -38.35 |
| 21Q4 (12) | 4.56 | 190.45 | 27.37 | -8.33 | -440.91 | -644.44 | 4.37 | 197.11 | -53.76 | 0.3 | 156.6 | -62.03 | -3.77 | -12666.67 | -173.78 | 2.11 | 23.39 | 37.01 | 0 | 0 | 0 | 8.59 | 16.66 | -4.44 | 4.83 | -8.0 | 88.67 | 3.33 | -14.18 | 105.56 | 1.11 | 8.82 | 18.09 | 0.04 | 0.0 | 0.0 | 101.79 | 220.27 | -26.08 |
| 21Q3 (11) | 1.57 | 613.64 | -41.2 | -1.54 | 36.89 | 72.84 | -4.5 | 0 | -460.0 | -0.53 | -140.91 | -762.5 | 0.03 | 101.35 | 101.0 | 1.71 | 1.18 | -18.96 | 0 | 0 | 0 | 7.36 | -5.48 | -41.64 | 5.25 | 37.43 | 97.37 | 3.88 | 49.81 | 102.08 | 1.02 | 0.0 | 9.68 | 0.04 | 33.33 | 33.33 | 31.78 | 425.84 | -65.72 |
| 21Q2 (10) | 0.22 | -91.85 | -86.67 | -2.44 | -101.65 | -98.37 | 0 | -100.0 | -100.0 | -0.22 | -188.0 | 66.67 | -2.22 | -248.99 | -628.57 | 1.69 | 26.12 | -2.87 | 0 | 0 | 0 | 7.79 | 7.8 | -19.89 | 3.82 | 19.38 | 16.46 | 2.59 | 19.91 | 1.57 | 1.02 | 0.99 | 14.61 | 0.03 | 0.0 | 0.0 | 6.04 | -92.84 | -87.29 |
| 21Q1 (9) | 2.7 | -24.58 | -2.53 | -1.21 | -179.08 | 47.62 | 0.36 | -96.19 | 113.53 | 0.25 | -68.35 | -68.35 | 1.49 | -70.84 | 223.91 | 1.34 | -12.99 | -63.98 | 0 | 0 | 0 | 7.23 | -19.6 | -67.51 | 3.2 | 25.0 | 18.96 | 2.16 | 33.33 | -16.28 | 1.01 | 7.45 | 13.48 | 0.03 | -25.0 | 0.0 | 84.38 | -38.72 | 6.61 |
| 20Q4 (8) | 3.58 | 34.08 | 46.72 | 1.53 | 126.98 | 175.0 | 9.45 | 656.0 | 31600.0 | 0.79 | 887.5 | 2533.33 | 5.11 | 270.33 | 1177.5 | 1.54 | -27.01 | -25.24 | 0 | 0 | 0 | 8.99 | -28.76 | -33.36 | 2.56 | -3.76 | -23.12 | 1.62 | -15.62 | -25.35 | 0.94 | 1.08 | 56.67 | 0.04 | 33.33 | 33.33 | 137.69 | 48.52 | 58.01 |
| 20Q3 (7) | 2.67 | 61.82 | 30.88 | -5.67 | -360.98 | -2800.0 | 1.25 | -59.15 | 129.07 | 0.08 | 112.12 | -72.41 | -3.0 | -814.29 | -233.33 | 2.11 | 21.26 | 131.87 | 0 | 0 | 0 | 12.62 | 29.75 | 92.07 | 2.66 | -18.9 | 7.26 | 1.92 | -24.71 | -3.03 | 0.93 | 4.49 | 55.0 | 0.03 | 0.0 | 50.0 | 92.71 | 94.97 | 18.16 |
| 20Q2 (6) | 1.65 | -40.43 | -44.63 | -1.23 | 46.75 | -16.04 | 3.06 | 215.04 | 688.46 | -0.66 | -183.54 | -1200.0 | 0.42 | -8.7 | -78.12 | 1.74 | -53.23 | -4.92 | 0 | 0 | 0 | 9.73 | -56.28 | -30.64 | 3.28 | 21.93 | 64.82 | 2.55 | -1.16 | 26.24 | 0.89 | 0.0 | 56.14 | 0.03 | 0.0 | 50.0 | 47.55 | -39.92 | -58.35 |
| 20Q1 (5) | 2.77 | 13.52 | 9.92 | -2.31 | -13.24 | -73.68 | -2.66 | -8766.67 | -654.17 | 0.79 | 2533.33 | 7800.0 | 0.46 | 15.0 | -61.34 | 3.72 | 80.58 | 173.53 | 0 | 0 | 0 | 22.25 | 64.92 | 108.09 | 2.69 | -19.22 | 47.8 | 2.58 | 18.89 | 56.36 | 0.89 | 48.33 | 58.93 | 0.03 | 0.0 | 50.0 | 79.14 | -9.18 | -29.96 |
| 19Q4 (4) | 2.44 | 19.61 | 0.0 | -2.04 | -1071.43 | 0.0 | -0.03 | 99.3 | 0.0 | 0.03 | -89.66 | 0.0 | 0.4 | -82.22 | 0.0 | 2.06 | 126.37 | 0.0 | 0 | 0 | 0.0 | 13.49 | 105.32 | 0.0 | 3.33 | 34.27 | 0.0 | 2.17 | 9.6 | 0.0 | 0.6 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 87.14 | 11.06 | 0.0 |
| 19Q3 (3) | 2.04 | -31.54 | 0.0 | 0.21 | 119.81 | 0.0 | -4.3 | -726.92 | 0.0 | 0.29 | 383.33 | 0.0 | 2.25 | 17.19 | 0.0 | 0.91 | -50.27 | 0.0 | 0 | 0 | 0.0 | 6.57 | -53.15 | 0.0 | 2.48 | 24.62 | 0.0 | 1.98 | -1.98 | 0.0 | 0.6 | 5.26 | 0.0 | 0.02 | 0.0 | 0.0 | 78.46 | -31.28 | 0.0 |
| 19Q2 (2) | 2.98 | 18.25 | 0.0 | -1.06 | 20.3 | 0.0 | -0.52 | -208.33 | 0.0 | 0.06 | 500.0 | 0.0 | 1.92 | 61.34 | 0.0 | 1.83 | 34.56 | 0.0 | 0 | 0 | 0.0 | 14.02 | 31.16 | 0.0 | 1.99 | 9.34 | 0.0 | 2.02 | 22.42 | 0.0 | 0.57 | 1.79 | 0.0 | 0.02 | 0.0 | 0.0 | 114.18 | 1.04 | 0.0 |
| 19Q1 (1) | 2.52 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.69 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 113.00 | 0.0 | 0.0 |
