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) | 8.27 | 28.62 | -12.57 | 0 | 7.0 | 56.25 | 0.46 | 27.78 | -4.3 | 0 | 5.39 | 23.06 | 0 | 0 | 12.36 | 6.29 | 6.75 | 314.11 | 1.26 | -69.19 | 4.62 | 4.52 | 0.26 | -7.14 | 134.69 | 84.13 |
| 2022 (9) | 6.43 | 106.75 | -5.41 | 0 | 4.48 | 2.05 | 0.36 | -47.83 | 1.02 | 0 | 4.38 | -13.95 | 0 | 0 | 11.63 | -28.21 | 1.63 | 0 | 4.09 | -67.25 | 4.42 | -0.9 | 0.28 | -3.45 | 73.15 | 305.51 |
| 2021 (8) | 3.11 | -34.53 | -5.89 | 0 | 4.39 | -14.92 | 0.69 | 885.71 | -2.78 | 0 | 5.09 | -49.5 | 0 | 0 | 16.20 | -50.58 | -1.68 | 0 | 12.49 | 212.25 | 4.46 | 5.69 | 0.29 | 3.57 | 18.04 | -67.72 |
| 2020 (7) | 4.75 | 65.51 | -8.61 | 0 | 5.16 | -33.25 | 0.07 | 0 | -3.86 | 0 | 10.08 | -28.76 | 0 | 0 | 32.78 | -36.06 | 0.28 | 16.67 | 4.0 | 3233.33 | 4.22 | 18.21 | 0.28 | 3.7 | 55.88 | -22.89 |
| 2019 (6) | 2.87 | 0 | -14.77 | 0 | 7.73 | -44.11 | -0.08 | 0 | -11.9 | 0 | 14.15 | 42.35 | 0 | 0 | 51.27 | 38.64 | 0.24 | -60.0 | 0.12 | -93.22 | 3.57 | 21.84 | 0.27 | 8.0 | 72.47 | 0 |
| 2018 (5) | -0.81 | 0 | -10.49 | 0 | 13.83 | 166.99 | -0.04 | 0 | -11.3 | 0 | 9.94 | 111.94 | -0.22 | 0 | 36.98 | 100.19 | 0.6 | -84.13 | 1.77 | -25.94 | 2.93 | 10.15 | 0.25 | 47.06 | -16.36 | 0 |
| 2017 (4) | 3.95 | -64.41 | -6.43 | 0 | 5.18 | 0 | 0.03 | 0 | -2.48 | 0 | 4.69 | 3.76 | -0.11 | 0 | 18.47 | 30.32 | 3.78 | -42.99 | 2.39 | -50.52 | 2.66 | 5.14 | 0.17 | 41.67 | 75.67 | -49.01 |
| 2016 (3) | 11.1 | 335.29 | -5.69 | 0 | -6.12 | 0 | -0.05 | 0 | 5.41 | 0 | 4.52 | 11.06 | -0.01 | 0 | 14.17 | -9.56 | 6.63 | 103.37 | 4.83 | 71.28 | 2.53 | 15.53 | 0.12 | 0.0 | 148.40 | 198.54 |
| 2015 (2) | 2.55 | -8.93 | -4.73 | 0 | 2.32 | -3.33 | 0.01 | 0 | -2.18 | 0 | 4.07 | -11.33 | 0 | 0 | 15.67 | -14.78 | 3.26 | 18.98 | 2.82 | 7.63 | 2.19 | 22.35 | 0.12 | -14.29 | 49.71 | -19.23 |
| 2014 (1) | 2.8 | 775.0 | -5.29 | 0 | 2.4 | -69.96 | -0.08 | 0 | -2.49 | 0 | 4.59 | -17.0 | -0.01 | 0 | 18.39 | -17.73 | 2.74 | 0 | 2.62 | 0 | 1.79 | 33.58 | 0.14 | -17.65 | 61.54 | 57.69 |
| 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) | 3.78 | -11.06 | 35.48 | -2.08 | 78.88 | -77.78 | 1.19 | 183.8 | -26.09 | 0.48 | 633.33 | 900.0 | 1.7 | 130.36 | 4.94 | 1.56 | 2.63 | 39.29 | 0 | 0 | 0 | 12.87 | -4.4 | 22.74 | 2.35 | 58.78 | 123.81 | 1.83 | 259.13 | -43.87 | 1.22 | 3.39 | 9.91 | 0.06 | 0.0 | -14.29 | 121.54 | -97.43 | 93.42 |
| 23Q3 (19) | 4.25 | 682.19 | 83.98 | -9.85 | -618.98 | -281.78 | -1.42 | -117.51 | -137.08 | -0.09 | -181.82 | -125.0 | -5.6 | -166.67 | -1974.07 | 1.52 | 8.57 | 55.1 | 0 | 0 | 0 | 13.46 | 4.53 | 40.68 | 1.48 | -6.33 | 43.69 | -1.15 | -238.55 | -123.37 | 1.18 | 6.31 | 7.27 | 0.06 | 0.0 | -14.29 | 4722.22 | 13037.6 | 12349.49 |
| 23Q2 (18) | -0.73 | -175.26 | -243.14 | -1.37 | -290.28 | -448.0 | 8.11 | 1011.24 | 3344.0 | 0.11 | 375.0 | 450.0 | -2.1 | -224.26 | -907.69 | 1.4 | 53.85 | 33.33 | 0 | 0 | 0 | 12.88 | 31.91 | 2.79 | 1.58 | 17.91 | 2533.33 | 0.83 | 432.0 | 1022.22 | 1.11 | -0.89 | 0.91 | 0.06 | -14.29 | -14.29 | -36.50 | -135.37 | -177.29 |
| 23Q1 (17) | 0.97 | -65.23 | 16.87 | 0.72 | 161.54 | 151.06 | -0.89 | -155.28 | -25.35 | -0.04 | 33.33 | -200.0 | 1.69 | 4.32 | 391.38 | 0.91 | -18.75 | -26.02 | 0 | 0 | 0 | 9.76 | -6.89 | -33.72 | 1.34 | 27.62 | 362.75 | -0.25 | -107.67 | 93.75 | 1.12 | 0.9 | 0.9 | 0.07 | 0.0 | 0.0 | 103.19 | 64.22 | 0 |
| 22Q4 (16) | 2.79 | 20.78 | 1843.75 | -1.17 | 54.65 | -148.94 | 1.61 | -57.96 | 398.15 | -0.06 | -116.67 | -118.75 | 1.62 | 700.0 | 357.14 | 1.12 | 14.29 | 23.08 | 0 | 0 | 0 | 10.49 | 9.58 | 2.45 | 1.05 | 1.94 | 1212.5 | 3.26 | -33.74 | 284.18 | 1.11 | 0.91 | -0.89 | 0.07 | 0.0 | 0.0 | 62.84 | 65.66 | 0 |
| 22Q3 (15) | 2.31 | 352.94 | 17.26 | -2.58 | -932.0 | -74.32 | 3.83 | 1632.0 | 479.21 | 0.36 | 1700.0 | 3700.0 | -0.27 | -203.85 | -155.1 | 0.98 | -6.67 | -36.36 | 0 | 0 | 0 | 9.57 | -23.62 | -57.12 | 1.03 | 1616.67 | 306.0 | 4.92 | 5566.67 | 227.79 | 1.1 | 0.0 | -0.9 | 0.07 | 0.0 | 0.0 | 37.93 | -19.68 | 0 |
| 22Q2 (14) | 0.51 | -38.55 | -40.7 | -0.25 | 82.27 | 92.06 | -0.25 | 64.79 | 60.94 | 0.02 | -50.0 | -94.87 | 0.26 | 144.83 | 111.35 | 1.05 | -14.63 | -32.69 | 0 | 0 | 0 | 12.53 | -14.94 | -33.58 | 0.06 | 111.76 | 110.53 | -0.09 | 97.75 | -101.21 | 1.1 | -0.9 | -0.9 | 0.07 | 0.0 | 0.0 | 47.22 | 0 | 373.87 |
| 22Q1 (13) | 0.83 | 618.75 | 88.64 | -1.41 | -200.0 | -76.25 | -0.71 | -31.48 | -110.81 | 0.04 | -87.5 | 500.0 | -0.58 | 7.94 | -61.11 | 1.23 | 35.16 | 13.89 | 0 | 0 | 0 | 14.73 | 43.91 | 0.39 | -0.51 | -737.5 | 26.09 | -4.0 | -125.99 | -137.52 | 1.11 | -0.89 | 0.0 | 0.07 | 0.0 | -12.5 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | -0.16 | -108.12 | -155.17 | -0.47 | 68.24 | 58.41 | -0.54 | 46.53 | -440.0 | 0.32 | 3300.0 | 255.56 | -0.63 | -228.57 | 25.0 | 0.91 | -40.91 | -28.35 | 0 | 0 | 0 | 10.24 | -54.14 | -34.71 | 0.08 | 116.0 | -92.45 | -1.77 | 54.03 | -33.08 | 1.12 | 0.9 | 3.7 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 1.97 | 129.07 | -40.66 | -1.48 | 53.02 | -12.12 | -1.01 | -57.81 | -6.32 | -0.01 | -102.56 | -200.0 | 0.49 | 121.4 | -75.5 | 1.54 | -1.28 | -18.52 | 0 | 0 | 0 | 22.32 | 18.32 | -3.76 | -0.5 | 12.28 | -363.16 | -3.85 | -151.68 | -481.19 | 1.11 | 0.0 | 2.78 | 0.07 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 0.86 | 95.45 | 1820.0 | -3.15 | -293.75 | 10.76 | -0.64 | -109.74 | -125.6 | 0.39 | 4000.0 | 256.0 | -2.29 | -536.11 | 36.03 | 1.56 | 44.44 | -63.81 | 0 | 0 | 0 | 18.86 | 28.55 | -65.51 | -0.57 | 17.39 | -16.33 | 7.45 | -30.11 | 39.51 | 1.11 | 0.0 | 5.71 | 0.07 | -12.5 | 0.0 | 9.97 | 168.38 | 1387.51 |
| 21Q1 (9) | 0.44 | 51.72 | -63.03 | -0.8 | 29.2 | 69.58 | 6.57 | 6670.0 | 77.09 | -0.01 | -111.11 | -104.55 | -0.36 | 57.14 | 75.0 | 1.08 | -14.96 | -58.62 | 0 | 0 | 0 | 14.67 | -6.41 | -62.72 | -0.69 | -165.09 | -43.75 | 10.66 | 901.5 | 1145.1 | 1.11 | 2.78 | 11.0 | 0.08 | 14.29 | 14.29 | 3.71 | 0 | -99.84 |
| 20Q4 (8) | 0.29 | -91.27 | -68.13 | -1.13 | 14.39 | 79.19 | -0.1 | 89.47 | -102.53 | 0.09 | 800.0 | 350.0 | -0.84 | -142.0 | 81.42 | 1.27 | -32.8 | -72.21 | 0 | 0 | 100.0 | 15.68 | -32.39 | -75.23 | 1.06 | 457.89 | 146.51 | -1.33 | -231.68 | -82.19 | 1.08 | 0.0 | 16.13 | 0.07 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 3.32 | 6740.0 | 110.13 | -1.32 | 62.61 | 51.47 | -0.95 | -138.0 | -93.88 | 0.01 | 104.0 | 200.0 | 2.0 | 155.87 | 275.44 | 1.89 | -56.15 | -38.64 | 0 | 0 | -100.0 | 23.19 | -57.6 | -40.52 | 0.19 | 138.78 | -80.81 | 1.01 | -81.09 | -41.28 | 1.08 | 2.86 | 18.68 | 0.07 | 0.0 | 0.0 | 153.70 | 19958.52 | 162.66 |
| 20Q2 (6) | -0.05 | -104.2 | -104.03 | -3.53 | -34.22 | -10.31 | 2.5 | -32.61 | 92.31 | -0.25 | -213.64 | -725.0 | -3.58 | -148.61 | -82.65 | 4.31 | 65.13 | 40.39 | 0 | 0 | 100.0 | 54.70 | 38.94 | 5.83 | -0.49 | -2.08 | -133.33 | 5.34 | 623.53 | 548.74 | 1.05 | 5.0 | 23.53 | 0.07 | 0.0 | 0.0 | -0.77 | -100.03 | 0 |
| 20Q1 (5) | 1.19 | 30.77 | 243.37 | -2.63 | 51.57 | 23.77 | 3.71 | -6.08 | 24.92 | 0.22 | 1000.0 | 0 | -1.44 | 68.14 | 66.36 | 2.61 | -42.89 | -23.91 | 0 | 100.0 | 0 | 39.37 | -37.81 | -24.94 | -0.48 | -211.63 | 50.52 | -1.02 | -39.73 | -418.75 | 1.0 | 7.53 | 13.64 | 0.07 | 0.0 | 0.0 | 2380.00 | 606.15 | 3741.69 |
| 19Q4 (4) | 0.91 | -42.41 | 0.0 | -5.43 | -99.63 | 0.0 | 3.95 | 906.12 | 0.0 | 0.02 | 300.0 | 0.0 | -4.52 | -296.49 | 0.0 | 4.57 | 48.38 | 0.0 | -0.03 | -400.0 | 0.0 | 63.30 | 62.35 | 0.0 | 0.43 | -56.57 | 0.0 | -0.73 | -142.44 | 0.0 | 0.93 | 2.2 | 0.0 | 0.07 | 0.0 | 0.0 | 337.04 | 475.95 | 0.0 |
| 19Q3 (3) | 1.58 | 27.42 | 0.0 | -2.72 | 15.0 | 0.0 | -0.49 | -137.69 | 0.0 | -0.01 | -125.0 | 0.0 | -1.14 | 41.84 | 0.0 | 3.08 | 0.33 | 0.0 | 0.01 | 200.0 | 0.0 | 38.99 | -24.57 | 0.0 | 0.99 | 571.43 | 0.0 | 1.72 | 244.54 | 0.0 | 0.91 | 7.06 | 0.0 | 0.07 | 0.0 | 0.0 | 58.52 | 0 | 0.0 |
| 19Q2 (2) | 1.24 | 249.4 | 0.0 | -3.2 | 7.25 | 0.0 | 1.3 | -56.23 | 0.0 | 0.04 | 0 | 0.0 | -1.96 | 54.21 | 0.0 | 3.07 | -10.5 | 0.0 | -0.01 | 0 | 0.0 | 51.68 | -1.45 | 0.0 | -0.21 | 78.35 | 0.0 | -1.19 | -471.88 | 0.0 | 0.85 | -3.41 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.83 | 0.0 | 0.0 | -3.45 | 0.0 | 0.0 | 2.97 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -4.28 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 52.45 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -65.35 | 0.0 | 0.0 |
