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) | 4.78 | 47.53 | 0.55 | 0 | -5.32 | 0 | -1.18 | 0 | 5.33 | 344.17 | 0.4 | -20.0 | 0 | 0 | 1.85 | 16.99 | 1.68 | -73.38 | 1.68 | -70.98 | 0.73 | 7.35 | 0.27 | -22.86 | 178.36 | 275.43 |
| 2022 (9) | 3.24 | -63.47 | -2.04 | 0 | -6.91 | 0 | 0 | 0 | 1.2 | -83.56 | 0.5 | -3.85 | 0 | 0 | 1.58 | 8.65 | 6.31 | -20.13 | 5.79 | -12.14 | 0.68 | 11.48 | 0.35 | 16.67 | 47.51 | -59.83 |
| 2021 (8) | 8.87 | 193.71 | -1.57 | 0 | -2.78 | 0 | 1.63 | 239.58 | 7.3 | 334.52 | 0.52 | 13.04 | 0.25 | 0 | 1.45 | -8.45 | 7.9 | 144.58 | 6.59 | 133.69 | 0.61 | -11.59 | 0.3 | 15.38 | 118.27 | 47.64 |
| 2020 (7) | 3.02 | -9.58 | -1.34 | 0 | -1.87 | 0 | 0.48 | 4700.0 | 1.68 | -38.01 | 0.46 | 12.2 | 0 | 0 | 1.59 | 1.9 | 3.23 | 44.84 | 2.82 | 25.89 | 0.69 | -1.43 | 0.26 | 8.33 | 80.11 | -23.73 |
| 2019 (6) | 3.34 | -7.22 | -0.63 | 0 | -2.43 | 0 | 0.01 | 0 | 2.71 | -5.57 | 0.41 | -33.87 | 0 | 0 | 1.56 | -28.57 | 2.23 | -25.91 | 2.24 | -21.13 | 0.7 | -1.41 | 0.24 | 9.09 | 105.03 | 9.99 |
| 2018 (5) | 3.6 | 30.91 | -0.73 | 0 | -2.97 | 0 | -0.47 | 0 | 2.87 | 0.7 | 0.62 | 129.63 | 0 | 0 | 2.18 | 154.41 | 3.01 | -28.33 | 2.84 | -20.89 | 0.71 | 20.34 | 0.22 | -15.38 | 95.49 | 54.17 |
| 2017 (4) | 2.75 | -52.67 | 0.1 | 0 | -3.34 | 0 | -0.22 | 0 | 2.85 | -33.26 | 0.27 | -25.0 | 0 | 0 | 0.86 | -22.22 | 4.2 | -9.48 | 3.59 | -13.08 | 0.59 | -9.23 | 0.26 | -13.33 | 61.94 | -45.85 |
| 2016 (3) | 5.81 | 18.09 | -1.54 | 0 | -3.91 | 0 | -0.29 | 0 | 4.27 | 30.98 | 0.36 | -41.94 | 0 | 0 | 1.10 | -45.27 | 4.64 | 8.67 | 4.13 | 6.44 | 0.65 | -7.14 | 0.3 | -9.09 | 114.37 | 14.14 |
| 2015 (2) | 4.92 | 49.54 | -1.66 | 0 | -2.09 | 0 | 0.29 | 0 | 3.26 | 52.34 | 0.62 | -10.14 | 0 | 0 | 2.01 | -16.97 | 4.27 | 30.58 | 3.88 | 24.36 | 0.7 | -13.58 | 0.33 | -15.38 | 100.20 | 31.57 |
| 2014 (1) | 3.29 | -46.42 | -1.15 | 0 | -2.81 | 0 | -0.01 | 0 | 2.14 | 28.14 | 0.69 | -82.75 | 0 | 0 | 2.42 | -80.76 | 3.27 | -4.11 | 3.12 | 2.3 | 0.81 | 8.0 | 0.39 | -58.06 | 76.16 | -41.33 |
| 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) | 1.01 | -55.31 | -40.59 | -0.06 | -101.1 | 96.47 | 0.33 | 105.06 | 206.45 | -0.28 | 15.15 | -115.38 | 0.95 | -87.69 | 0 | 0.06 | 200.0 | -33.33 | 0 | 0 | 0 | 1.20 | 254.22 | -34.54 | 0.27 | -47.06 | -25.0 | 0.16 | -70.37 | -33.33 | 0.15 | -16.67 | -21.05 | 0.06 | -14.29 | -25.0 | 272.97 | -4.58 | -18.11 |
| 23Q3 (19) | 2.26 | 48.68 | 2611.11 | 5.46 | 218.7 | 78.43 | -6.52 | -1118.75 | 1.06 | -0.33 | -306.25 | 43.1 | 7.72 | 350.65 | 159.93 | 0.02 | -83.33 | -93.55 | 0 | 0 | 0 | 0.34 | -82.28 | -92.43 | 0.51 | -23.88 | -55.26 | 0.54 | -19.4 | -53.45 | 0.18 | -14.29 | -5.26 | 0.07 | -12.5 | -12.5 | 286.08 | 80.68 | 4645.43 |
| 23Q2 (18) | 1.52 | 0 | -20.0 | -4.6 | -1740.0 | -212.93 | 0.64 | 178.26 | -1.54 | 0.16 | 121.92 | -82.61 | -3.08 | -1132.0 | -816.28 | 0.12 | -40.0 | 50.0 | 0 | 0 | 0 | 1.92 | -56.22 | 144.56 | 0.67 | 191.3 | -72.2 | 0.67 | 109.38 | -69.27 | 0.21 | 10.53 | 40.0 | 0.08 | 0.0 | -27.27 | 158.33 | 0 | 103.33 |
| 23Q1 (17) | 0 | -100.0 | 100.0 | -0.25 | 85.29 | 87.11 | 0.23 | 174.19 | 134.33 | -0.73 | -461.54 | -265.0 | -0.25 | 0 | 88.69 | 0.2 | 122.22 | 566.67 | 0 | 0 | 0 | 4.39 | 138.3 | 1319.59 | 0.23 | -36.11 | -90.38 | 0.32 | 33.33 | -85.52 | 0.19 | 0.0 | 18.75 | 0.08 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (16) | 1.7 | 1988.89 | -62.47 | -1.7 | -155.56 | -102.38 | -0.31 | 95.3 | 0.0 | -0.13 | 77.59 | -116.05 | 0 | -100.0 | -100.0 | 0.09 | -70.97 | -55.0 | 0 | 0 | -100.0 | 1.84 | -59.03 | -17.36 | 0.36 | -68.42 | -82.35 | 0.24 | -79.31 | -85.54 | 0.19 | 0.0 | 18.75 | 0.08 | 0.0 | -11.11 | 333.33 | 5396.3 | 40.54 |
| 22Q3 (15) | -0.09 | -104.74 | -104.29 | 3.06 | 308.16 | 260.0 | -6.59 | -1113.85 | -86.16 | -0.58 | -163.04 | -179.45 | 2.97 | 590.7 | 0.68 | 0.31 | 287.5 | 416.67 | 0 | 0 | 0 | 4.49 | 472.26 | 657.03 | 1.14 | -52.7 | -56.32 | 1.16 | -46.79 | -47.51 | 0.19 | 26.67 | 26.67 | 0.08 | -27.27 | 0.0 | -6.29 | -108.08 | -107.31 |
| 22Q2 (14) | 1.9 | 803.7 | 287.76 | -1.47 | 24.23 | -1.38 | 0.65 | 197.01 | -36.27 | 0.92 | 560.0 | 80.39 | 0.43 | 119.46 | 144.79 | 0.08 | 166.67 | -57.89 | 0 | 0 | 0 | 0.79 | 154.11 | -60.83 | 2.41 | 0.84 | 14.22 | 2.18 | -1.36 | 24.57 | 0.15 | -6.25 | 7.14 | 0.11 | 37.5 | 57.14 | 77.87 | 806.59 | 211.48 |
| 22Q1 (13) | -0.27 | -105.96 | -115.43 | -1.94 | -130.95 | -1516.67 | -0.67 | -116.13 | -1775.0 | -0.2 | -124.69 | 52.38 | -2.21 | -159.89 | -235.58 | 0.03 | -85.0 | -62.5 | 0 | -100.0 | 0 | 0.31 | -86.13 | -72.0 | 2.39 | 17.16 | 107.83 | 2.21 | 33.13 | 127.84 | 0.16 | 0.0 | 0.0 | 0.08 | -11.11 | 33.33 | -11.02 | -104.65 | -107.49 |
| 21Q4 (12) | 4.53 | 115.71 | 99.56 | -0.84 | -198.82 | -180.0 | -0.31 | 91.24 | -40.91 | 0.81 | 10.96 | 125.0 | 3.69 | 25.08 | 87.31 | 0.2 | 233.33 | 122.22 | 0.25 | 0 | 0 | 2.23 | 275.28 | 105.15 | 2.04 | -21.84 | 90.65 | 1.66 | -24.89 | 97.62 | 0.16 | 6.67 | -5.88 | 0.09 | 12.5 | 50.0 | 237.17 | 175.57 | 11.8 |
| 21Q3 (11) | 2.1 | 328.57 | 47.89 | 0.85 | 158.62 | -50.87 | -3.54 | -447.06 | -63.13 | 0.73 | 43.14 | 92.11 | 2.95 | 407.29 | -6.35 | 0.06 | -68.42 | -25.0 | 0 | 0 | 0 | 0.59 | -70.39 | -36.57 | 2.61 | 23.7 | 139.45 | 2.21 | 26.29 | 123.23 | 0.15 | 7.14 | -11.76 | 0.08 | 14.29 | 33.33 | 86.07 | 244.26 | -26.06 |
| 21Q2 (10) | 0.49 | -72.0 | 288.46 | -1.45 | -1108.33 | 46.89 | 1.02 | 2450.0 | 3.03 | 0.51 | 221.43 | 131.82 | -0.96 | -158.9 | 67.89 | 0.19 | 137.5 | 171.43 | 0 | 0 | 0 | 2.00 | 81.63 | 113.02 | 2.11 | 83.48 | 139.77 | 1.75 | 80.41 | 118.75 | 0.14 | -12.5 | -26.32 | 0.07 | 16.67 | 0.0 | 25.00 | -83.0 | 201.92 |
| 21Q1 (9) | 1.75 | -22.91 | 516.67 | -0.12 | 60.0 | -300.0 | 0.04 | 118.18 | 108.51 | -0.42 | -216.67 | 12.5 | 1.63 | -17.26 | 462.22 | 0.08 | -11.11 | -63.64 | 0 | 0 | 0 | 1.10 | 1.64 | -76.33 | 1.15 | 7.48 | 475.0 | 0.97 | 15.48 | 410.53 | 0.16 | -5.88 | -5.88 | 0.06 | 0.0 | 0.0 | 147.06 | -30.68 | 247.06 |
| 20Q4 (8) | 2.27 | 59.86 | 83.06 | -0.3 | -117.34 | 0 | -0.22 | 89.86 | 18.52 | 0.36 | -5.26 | 376.92 | 1.97 | -37.46 | 58.87 | 0.09 | 12.5 | 80.0 | 0 | 0 | 0 | 1.09 | 16.03 | 27.24 | 1.07 | -1.83 | 268.97 | 0.84 | -15.15 | 211.11 | 0.17 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 212.15 | 82.27 | -14.46 |
| 20Q3 (7) | 1.42 | 646.15 | 77.5 | 1.73 | 163.37 | -21.72 | -2.17 | -319.19 | -1.88 | 0.38 | 72.73 | 2000.0 | 3.15 | 205.35 | 4.65 | 0.08 | 14.29 | -27.27 | 0 | 0 | 0 | 0.94 | -0.55 | -39.35 | 1.09 | 23.86 | 62.69 | 0.99 | 23.75 | 47.76 | 0.17 | -10.53 | -5.56 | 0.06 | -14.29 | 0.0 | 116.39 | 574.53 | 32.4 |
| 20Q2 (6) | -0.26 | 38.1 | -134.67 | -2.73 | -9000.0 | -14.23 | 0.99 | 310.64 | 52.31 | 0.22 | 145.83 | -47.62 | -2.99 | -564.44 | -82.32 | 0.07 | -68.18 | -50.0 | 0 | 0 | 0 | 0.94 | -79.81 | -45.83 | 0.88 | 340.0 | -12.0 | 0.8 | 321.05 | -18.37 | 0.19 | 11.76 | 5.56 | 0.07 | 16.67 | 0.0 | -24.53 | 75.47 | -140.23 |
| 20Q1 (5) | -0.42 | -133.87 | -175.0 | -0.03 | 0 | 93.33 | -0.47 | -74.07 | 29.85 | -0.48 | -269.23 | -84.62 | -0.45 | -136.29 | -509.09 | 0.22 | 340.0 | 100.0 | 0 | 0 | 0 | 4.66 | 446.27 | 124.15 | 0.2 | -31.03 | -25.93 | 0.19 | -29.63 | -40.62 | 0.17 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -100.00 | -140.32 | -198.21 |
| 19Q4 (4) | 1.24 | 55.0 | 0.0 | 0 | -100.0 | 0.0 | -0.27 | 87.32 | 0.0 | -0.13 | -550.0 | 0.0 | 1.24 | -58.8 | 0.0 | 0.05 | -54.55 | 0.0 | 0 | 0 | 0.0 | 0.85 | -44.69 | 0.0 | 0.29 | -56.72 | 0.0 | 0.27 | -59.7 | 0.0 | 0.17 | -5.56 | 0.0 | 0.06 | 0.0 | 0.0 | 248.00 | 182.1 | 0.0 |
| 19Q3 (3) | 0.8 | 6.67 | 0.0 | 2.21 | 192.47 | 0.0 | -2.13 | -427.69 | 0.0 | -0.02 | -104.76 | 0.0 | 3.01 | 283.54 | 0.0 | 0.11 | -21.43 | 0.0 | 0 | 0 | 0.0 | 1.54 | -11.18 | 0.0 | 0.67 | -33.0 | 0.0 | 0.67 | -31.63 | 0.0 | 0.18 | 0.0 | 0.0 | 0.06 | -14.29 | 0.0 | 87.91 | 44.18 | 0.0 |
| 19Q2 (2) | 0.75 | 33.93 | 0.0 | -2.39 | -431.11 | 0.0 | 0.65 | 197.01 | 0.0 | 0.42 | 261.54 | 0.0 | -1.64 | -1590.91 | 0.0 | 0.14 | 27.27 | 0.0 | 0 | 0 | 0.0 | 1.74 | -16.47 | 0.0 | 1.0 | 270.37 | 0.0 | 0.98 | 206.25 | 0.0 | 0.18 | 5.88 | 0.0 | 0.07 | 16.67 | 0.0 | 60.98 | -40.11 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 101.82 | 0.0 | 0.0 |
