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) | 11.24 | 366.39 | -3.1 | 0 | -8.08 | 0 | 0.28 | -28.21 | 8.14 | 0 | 5.81 | 31.15 | 0 | 0 | 12.46 | 68.3 | 3.29 | -28.94 | 2.6 | -33.5 | 3.46 | 14.57 | 0.14 | 7.69 | 181.29 | 431.08 |
| 2022 (9) | 2.41 | -61.25 | -17.92 | 0 | -4.12 | 0 | 0.39 | 0 | -15.51 | 0 | 4.43 | 35.89 | 0 | 0 | 7.40 | 44.61 | 4.63 | -26.74 | 3.91 | -16.09 | 3.02 | 5.96 | 0.13 | 8.33 | 34.14 | -58.13 |
| 2021 (8) | 6.22 | -31.57 | -2.94 | 0 | 14.35 | 0 | -0.17 | 0 | 3.28 | -75.47 | 3.26 | 97.58 | 0 | 0 | 5.12 | 69.72 | 6.32 | -7.74 | 4.66 | 2.19 | 2.85 | 13.55 | 0.12 | 9.09 | 81.52 | -35.61 |
| 2020 (7) | 9.09 | -10.88 | 4.28 | 0 | -6.55 | 0 | -0.14 | 0 | 13.37 | 422.27 | 1.65 | -72.41 | 0 | 0 | 3.02 | -74.57 | 6.85 | 73.86 | 4.56 | 76.06 | 2.51 | 2.03 | 0.11 | 0.0 | 126.60 | -35.95 |
| 2019 (6) | 10.2 | 140.0 | -7.64 | 0 | 1.57 | 0 | -0.09 | 0 | 2.56 | 26.73 | 5.98 | 59.04 | 0 | 0 | 11.86 | 90.58 | 3.94 | -34.98 | 2.59 | -32.2 | 2.46 | 47.31 | 0.11 | 83.33 | 197.67 | 158.14 |
| 2018 (5) | 4.25 | 8400.0 | -2.23 | 0 | -2.48 | 0 | 0.32 | 0 | 2.02 | 0 | 3.76 | -33.92 | 0 | 0 | 6.22 | -53.46 | 6.06 | 77.71 | 3.82 | 28.19 | 1.67 | 59.05 | 0.06 | 20.0 | 76.58 | 6148.65 |
| 2017 (4) | 0.05 | 0 | -6.37 | 0 | 7.66 | 25433.33 | -0.72 | 0 | -6.32 | 0 | 5.69 | 60.73 | 0 | 0 | 13.37 | 20.74 | 3.41 | 6.56 | 2.98 | 338.24 | 1.05 | -10.26 | 0.05 | 25.0 | 1.23 | 0 |
| 2016 (3) | -1.23 | 0 | 0.43 | 0 | 0.03 | -98.48 | 0.03 | -88.89 | -0.8 | 0 | 3.54 | 543.64 | -0.57 | 0 | 11.07 | 489.28 | 3.2 | 5.96 | 0.68 | -65.31 | 1.17 | -15.83 | 0.04 | 33.33 | -65.08 | 0 |
| 2015 (2) | 1.6 | 7.38 | -1.06 | 0 | 1.98 | -36.94 | 0.27 | 35.0 | 0.54 | 0 | 0.55 | -45.0 | 0 | 0 | 1.88 | -42.35 | 3.02 | -11.95 | 1.96 | -11.31 | 1.39 | 36.27 | 0.03 | 50.0 | 47.34 | 3.25 |
| 2014 (1) | 1.49 | -35.5 | -4.96 | 0 | 3.14 | 260.92 | 0.2 | -16.67 | -3.47 | 0 | 1.0 | -54.34 | -0.31 | 0 | 3.26 | -68.52 | 3.43 | 99.42 | 2.21 | 68.7 | 1.02 | 43.66 | 0.02 | 100.0 | 45.85 | -59.71 |
| 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) | 3.4 | 136.11 | -10.76 | -1.65 | -209.27 | -8350.0 | -3.74 | 20.26 | -128.05 | -0.09 | -133.33 | -28.57 | 1.75 | -40.68 | -54.31 | 1.84 | 20.26 | 27.78 | 0 | 0 | 0 | 15.28 | 48.03 | 24.06 | 1.29 | -18.35 | 67.53 | 1.2 | -6.98 | 275.0 | 0.87 | -3.33 | 7.41 | 0.05 | 66.67 | 66.67 | 160.38 | 147.25 | -51.17 |
| 23Q3 (19) | 1.44 | -34.25 | 193.88 | 1.51 | 144.81 | 196.79 | -4.69 | -1903.85 | -626.97 | 0.27 | 350.0 | -28.95 | 2.95 | 350.0 | 375.7 | 1.53 | 6.25 | 96.15 | 0 | 0 | 0 | 10.32 | -24.87 | 74.98 | 1.58 | 829.41 | 33.9 | 1.29 | 1190.0 | 4.88 | 0.9 | 3.45 | 15.38 | 0.03 | 0.0 | 0.0 | 64.86 | -70.38 | 170.05 |
| 23Q2 (18) | 2.19 | -48.1 | 412.86 | -3.37 | -921.95 | 6.13 | 0.26 | 188.89 | -88.39 | 0.06 | 20.0 | -89.29 | -1.18 | -125.49 | 72.49 | 1.44 | 44.0 | 1.41 | 0 | 0 | -100.0 | 13.74 | 27.79 | 85.59 | 0.17 | -32.0 | -87.68 | 0.1 | 900.0 | -91.45 | 0.87 | 4.82 | 19.18 | 0.03 | 0.0 | 0.0 | 219.00 | -54.85 | 703.81 |
| 23Q1 (17) | 4.22 | 10.76 | 454.62 | 0.41 | 1950.0 | 103.2 | 0.09 | 105.49 | 101.6 | 0.05 | 171.43 | 110.42 | 4.63 | 20.89 | 133.1 | 1.0 | -30.56 | 28.21 | 0 | 0 | 100.0 | 10.75 | -12.71 | 117.4 | 0.25 | -67.53 | -80.77 | 0.01 | -96.88 | -99.16 | 0.83 | 2.47 | 18.57 | 0.03 | 0.0 | 0.0 | 485.06 | 47.68 | 882.61 |
| 22Q4 (16) | 3.81 | 677.55 | 94.39 | 0.02 | 101.28 | -95.56 | -1.64 | -284.27 | -110.4 | -0.07 | -118.42 | -600.0 | 3.83 | 457.94 | 58.92 | 1.44 | 84.62 | 100.0 | 0 | 0 | 0 | 12.32 | 108.78 | 153.21 | 0.77 | -34.75 | -6.1 | 0.32 | -73.98 | -46.67 | 0.81 | 3.85 | 3.85 | 0.03 | 0.0 | 0.0 | 328.45 | 1267.42 | 136.28 |
| 22Q3 (15) | 0.49 | 170.0 | 232.43 | -1.56 | 56.55 | -151.61 | 0.89 | -60.27 | 170.08 | 0.38 | -32.14 | 0 | -1.07 | 75.06 | -8.08 | 0.78 | -45.07 | -38.58 | 0 | -100.0 | 0 | 5.90 | -20.31 | -33.98 | 1.18 | -14.49 | -25.79 | 1.23 | 5.13 | -9.56 | 0.78 | 6.85 | 6.85 | 0.03 | 0.0 | 0.0 | 24.02 | 166.23 | 237.63 |
| 22Q2 (14) | -0.7 | 41.18 | -161.95 | -3.59 | 71.95 | -69.34 | 2.24 | 139.93 | 600.0 | 0.56 | 216.67 | 1220.0 | -4.29 | 69.34 | -333.33 | 1.42 | 82.05 | 140.68 | 10.7 | 200.0 | 0 | 7.40 | 49.68 | 123.11 | 1.38 | 6.15 | -19.3 | 1.17 | -1.68 | 5.41 | 0.73 | 4.29 | 4.29 | 0.03 | 0.0 | 0.0 | -36.27 | 41.48 | -159.06 |
| 22Q1 (13) | -1.19 | -160.71 | -134.0 | -12.8 | -2944.44 | -1869.23 | -5.61 | -135.57 | -1119.57 | -0.48 | -4700.0 | -300.0 | -13.99 | -680.5 | -590.88 | 0.78 | 8.33 | 13.04 | -10.7 | 0 | 0 | 4.95 | 1.67 | 21.14 | 1.3 | 58.54 | -40.91 | 1.19 | 98.33 | -24.68 | 0.7 | -10.26 | 9.38 | 0.03 | 0.0 | 0.0 | -61.98 | -144.59 | -139.84 |
| 21Q4 (12) | 1.96 | 629.73 | 22.5 | 0.45 | 172.58 | -91.43 | 15.77 | 1341.73 | 421.84 | -0.01 | 0 | 88.89 | 2.41 | 343.43 | -64.82 | 0.72 | -43.31 | 67.44 | 0 | 0 | 0 | 4.86 | -45.57 | 109.87 | 0.82 | -48.43 | -66.53 | 0.6 | -55.88 | -67.39 | 0.78 | 6.85 | 20.0 | 0.03 | 0.0 | 0.0 | 139.01 | 896.47 | 118.94 |
| 21Q3 (11) | -0.37 | -132.74 | -122.16 | -0.62 | 70.75 | -8.77 | -1.27 | -496.88 | -2216.67 | 0 | 100.0 | 100.0 | -0.99 | 0.0 | -190.0 | 1.27 | 115.25 | 149.02 | 0 | 0 | 0 | 8.94 | 169.33 | 175.83 | 1.59 | -7.02 | -32.05 | 1.36 | 22.52 | 0.74 | 0.73 | 4.29 | 15.87 | 0.03 | 0.0 | 0.0 | -17.45 | -128.42 | -121.01 |
| 21Q2 (10) | 1.13 | -67.71 | -58.91 | -2.12 | -226.15 | -152.38 | 0.32 | 169.57 | 148.48 | -0.05 | 58.33 | 54.55 | -0.99 | -134.74 | -151.83 | 0.59 | -14.49 | 78.79 | 0 | 0 | 0 | 3.32 | -18.72 | 17.15 | 1.71 | -22.27 | 30.53 | 1.11 | -29.75 | 14.43 | 0.7 | 9.38 | 14.75 | 0.03 | 0.0 | 0.0 | 61.41 | -60.52 | -64.05 |
| 21Q1 (9) | 3.5 | 118.75 | 13.64 | -0.65 | -112.38 | -247.73 | -0.46 | 90.61 | 56.6 | -0.12 | -33.33 | -185.71 | 2.85 | -58.39 | -19.03 | 0.69 | 60.47 | 76.92 | 0 | 0 | 0 | 4.08 | 76.13 | -8.19 | 2.2 | -10.2 | 193.33 | 1.58 | -14.13 | 295.0 | 0.64 | -1.54 | 3.23 | 0.03 | 0.0 | 0.0 | 155.56 | 145.0 | -46.97 |
| 20Q4 (8) | 1.6 | -4.19 | 55.34 | 5.25 | 1021.05 | 2816.67 | -4.9 | -8266.67 | -408.18 | -0.09 | -12.5 | 68.97 | 6.85 | 522.73 | 466.12 | 0.43 | -15.69 | -21.82 | 0 | 0 | 0 | 2.32 | -28.46 | -30.08 | 2.45 | 4.7 | 47.59 | 1.84 | 36.3 | 54.62 | 0.65 | 3.17 | 4.84 | 0.03 | 0.0 | 0.0 | 63.49 | -23.58 | 13.42 |
| 20Q3 (7) | 1.67 | -39.27 | 9.15 | -0.57 | 32.14 | 54.03 | 0.06 | 109.09 | 103.31 | -0.08 | 27.27 | -112.9 | 1.1 | -42.41 | 279.31 | 0.51 | 54.55 | 2450.0 | 0 | 0 | 0 | 3.24 | 14.39 | 2002.86 | 2.34 | 78.63 | 120.75 | 1.35 | 39.18 | 121.31 | 0.63 | 3.28 | 1.61 | 0.03 | 0.0 | 0.0 | 83.08 | -51.36 | -31.58 |
| 20Q2 (6) | 2.75 | -10.71 | -49.82 | -0.84 | -290.91 | 85.74 | -0.66 | 37.74 | -135.11 | -0.11 | -178.57 | -114.86 | 1.91 | -45.74 | 565.85 | 0.33 | -15.38 | -93.7 | 0 | 0 | 100.0 | 2.83 | -36.3 | -94.52 | 1.31 | 74.67 | 147.17 | 0.97 | 142.5 | 162.16 | 0.61 | -1.61 | -3.17 | 0.03 | 0.0 | 0.0 | 170.81 | -41.77 | -67.9 |
| 20Q1 (5) | 3.08 | 199.03 | 43.26 | 0.44 | 144.44 | 164.71 | -1.06 | -166.67 | -1077.78 | 0.14 | 148.28 | 112.17 | 3.52 | 190.91 | 139.46 | 0.39 | -29.09 | 143.75 | 0 | 0 | -100.0 | 4.45 | 34.14 | 197.95 | 0.75 | -54.82 | 8.7 | 0.4 | -66.39 | -6.98 | 0.62 | 0.0 | 3.33 | 0.03 | 0.0 | 0.0 | 293.33 | 424.01 | 44.62 |
| 19Q4 (4) | 1.03 | -32.68 | 0.0 | 0.18 | 114.52 | 0.0 | 1.59 | 187.85 | 0.0 | -0.29 | -146.77 | 0.0 | 1.21 | 317.24 | 0.0 | 0.55 | 2650.0 | 0.0 | 0 | 0 | 0.0 | 3.32 | 2051.6 | 0.0 | 1.66 | 56.6 | 0.0 | 1.19 | 95.08 | 0.0 | 0.62 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 55.98 | -53.9 | 0.0 |
| 19Q3 (3) | 1.53 | -72.08 | 0.0 | -1.24 | 78.95 | 0.0 | -1.81 | -196.28 | 0.0 | 0.62 | -16.22 | 0.0 | 0.29 | 170.73 | 0.0 | 0.02 | -99.62 | 0.0 | 0 | 100.0 | 0.0 | 0.15 | -99.7 | 0.0 | 1.06 | 100.0 | 0.0 | 0.61 | 64.86 | 0.0 | 0.62 | -1.59 | 0.0 | 0.03 | 0.0 | 0.0 | 121.43 | -77.18 | 0.0 |
| 19Q2 (2) | 5.48 | 154.88 | 0.0 | -5.89 | -766.18 | 0.0 | 1.88 | 2188.89 | 0.0 | 0.74 | 164.35 | 0.0 | -0.41 | -127.89 | 0.0 | 5.24 | 3175.0 | 0.0 | -0.68 | -200.0 | 0.0 | 51.68 | 3362.33 | 0.0 | 0.53 | -23.19 | 0.0 | 0.37 | -13.95 | 0.0 | 0.63 | 5.0 | 0.0 | 0.03 | 0.0 | 0.0 | 532.04 | 162.31 | 0.0 |
| 19Q1 (1) | 2.15 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 202.83 | 0.0 | 0.0 |
