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) | 6.77 | -58.52 | -0.09 | 0 | -10.03 | 0 | 1.33 | 0 | 6.68 | 62.93 | 0.17 | 30.77 | 0 | 0 | 0.27 | 27.61 | 9.75 | -0.71 | 8.6 | 2.87 | 0.62 | -1.59 | 0.44 | 91.3 | 70.08 | -60.41 |
| 2022 (9) | 16.32 | 11.32 | -12.22 | 0 | -6.82 | 0 | -0.34 | 0 | 4.1 | -71.13 | 0.13 | -18.75 | 0 | 0 | 0.21 | -12.05 | 9.82 | -6.83 | 8.36 | 0.72 | 0.63 | 0.0 | 0.23 | -36.11 | 177.01 | 12.17 |
| 2021 (8) | 14.66 | -12.63 | -0.46 | 0 | -7.68 | 0 | 5.18 | 407.84 | 14.2 | 100.28 | 0.16 | -20.0 | 0 | 0 | 0.24 | -11.92 | 10.54 | -4.87 | 8.3 | -12.08 | 0.63 | -10.0 | 0.36 | -25.0 | 157.80 | -0.13 |
| 2020 (7) | 16.78 | 59.66 | -9.69 | 0 | -6.17 | 0 | 1.02 | 0 | 7.09 | 96.94 | 0.2 | 81.82 | 0 | 0 | 0.28 | 45.82 | 11.08 | 46.17 | 9.44 | 54.5 | 0.7 | 6.06 | 0.48 | -21.31 | 158.00 | 10.95 |
| 2019 (6) | 10.51 | 2.64 | -6.91 | 0 | -3.86 | 0 | -0.39 | 0 | 3.6 | -67.0 | 0.11 | 120.0 | -0.01 | 0 | 0.19 | 109.58 | 7.58 | 29.35 | 6.11 | 32.54 | 0.66 | 120.0 | 0.61 | -19.74 | 142.41 | -21.14 |
| 2018 (5) | 10.24 | 18.66 | 0.67 | 0 | -7.96 | 0 | -0.76 | 0 | 10.91 | 949.04 | 0.05 | -73.68 | -0.02 | 0 | 0.09 | -26.01 | 5.86 | 42.58 | 4.61 | 10.29 | 0.3 | 30.43 | 0.76 | 0.0 | 180.60 | 8.19 |
| 2017 (4) | 8.63 | -33.51 | -7.59 | 0 | -2.43 | 0 | 1.92 | 47.69 | 1.04 | -91.99 | 0.19 | -87.9 | 0 | 0 | 0.12 | -87.95 | 4.11 | 31.73 | 4.18 | -0.71 | 0.23 | -4.17 | 0.76 | -47.59 | 166.92 | -24.13 |
| 2016 (3) | 12.98 | 617.13 | 0 | 0 | -2.08 | 0 | 1.3 | 0 | 12.98 | 104.41 | 1.57 | 441.38 | 0 | 0 | 1.01 | 415.22 | 3.12 | 32.77 | 4.21 | 36.25 | 0.24 | -7.69 | 1.45 | -18.99 | 220.00 | 524.75 |
| 2015 (2) | 1.81 | -84.67 | 4.54 | 0 | -2.85 | 0 | -0.81 | 0 | 6.35 | 309.68 | 0.29 | 141.67 | -0.03 | 0 | 0.20 | 144.98 | 2.35 | -51.45 | 3.09 | -40.69 | 0.26 | -31.58 | 1.79 | 0.0 | 35.21 | -77.99 |
| 2014 (1) | 11.81 | 106.83 | -10.26 | 0 | -2.1 | 0 | 0.31 | 0 | 1.55 | -85.62 | 0.12 | -20.0 | -0.05 | 0 | 0.08 | -41.22 | 4.84 | 72.86 | 5.21 | 36.39 | 0.38 | -64.15 | 1.79 | -42.99 | 160.03 | 124.77 |
| 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) | 5.98 | 100.67 | -56.16 | -2.5 | -163.78 | 75.12 | -1.18 | -461.9 | -686.67 | 4.76 | 12000.0 | -1.45 | 3.48 | -49.57 | -3.06 | 0.04 | 100.0 | -20.0 | 0 | 0 | 0 | 0.26 | 84.44 | -15.11 | 1.99 | -2.45 | -24.91 | 1.93 | 2.12 | -24.02 | 0.15 | -6.25 | -6.25 | 0.21 | 250.0 | 162.5 | 261.14 | 84.9 | -46.78 |
| 23Q3 (19) | 2.98 | 777.27 | -13.12 | 3.92 | -8.62 | 286.67 | -0.21 | 97.54 | -10.53 | -0.04 | -114.81 | -102.13 | 6.9 | 79.22 | 418.8 | 0.02 | 0.0 | 300.0 | 0 | 0 | 0 | 0.14 | 11.58 | 313.11 | 2.04 | -26.62 | -13.56 | 1.89 | -12.09 | -8.25 | 0.16 | 0.0 | 0.0 | 0.06 | -25.0 | 20.0 | 141.23 | 867.15 | -6.53 |
| 23Q2 (18) | -0.44 | 74.86 | 81.67 | 4.29 | 173.97 | 76.54 | -8.53 | -8430.0 | -33.49 | 0.27 | 107.4 | 104.98 | 3.85 | 150.99 | 12733.33 | 0.02 | -77.78 | 0.0 | 0 | 0 | 0 | 0.12 | -76.94 | -9.69 | 2.78 | -5.44 | 10.32 | 2.15 | -18.25 | 16.85 | 0.16 | 0.0 | 6.67 | 0.08 | 0.0 | 60.0 | -18.41 | 69.81 | 84.35 |
| 23Q1 (17) | -1.75 | -112.83 | -206.71 | -5.8 | 42.29 | -132.93 | -0.1 | 33.33 | -11.11 | -3.65 | -175.57 | -123.93 | -7.55 | -310.31 | -788.24 | 0.09 | 80.0 | 50.0 | 0 | 0 | 0 | 0.54 | 78.92 | 33.28 | 2.94 | 10.94 | 28.95 | 2.63 | 3.54 | 36.98 | 0.16 | 0.0 | 0.0 | 0.08 | 0.0 | 60.0 | -60.98 | -112.43 | -179.19 |
| 22Q4 (16) | 13.64 | 297.67 | 711.9 | -10.05 | -378.57 | -1832.69 | -0.15 | 21.05 | -50.0 | 4.83 | 156.91 | 201.87 | 3.59 | 169.92 | 209.48 | 0.05 | 600.0 | 66.67 | 0 | 0 | 0 | 0.30 | 563.03 | 43.74 | 2.65 | 12.29 | 5.16 | 2.54 | 23.3 | 30.93 | 0.16 | 0.0 | 0.0 | 0.08 | 60.0 | 14.29 | 490.65 | 224.71 | 533.75 |
| 22Q3 (15) | 3.43 | 242.92 | 3711.11 | -2.1 | -186.42 | -172.16 | -0.19 | 97.03 | 97.44 | 1.88 | 134.69 | 209.94 | 1.33 | 4333.33 | -55.67 | -0.01 | -150.0 | -111.11 | 0 | 0 | 0 | -0.07 | -147.28 | -112.35 | 2.36 | -6.35 | -11.61 | 2.06 | 11.96 | 1.98 | 0.16 | 6.67 | 0.0 | 0.05 | 0.0 | -61.54 | 151.10 | 228.44 | 3778.27 |
| 22Q2 (14) | -2.4 | -246.34 | -132.3 | 2.43 | 197.59 | 652.27 | -6.39 | -7000.0 | -63800.0 | -5.42 | -232.52 | -217.83 | 0.03 | 103.53 | -99.57 | 0.02 | -66.67 | 100.0 | 0 | 0 | 0 | 0.14 | -65.97 | 141.25 | 2.52 | 10.53 | -13.1 | 1.84 | -4.17 | -23.97 | 0.15 | -6.25 | -6.25 | 0.05 | 0.0 | -28.57 | -117.65 | -252.8 | -141.96 |
| 22Q1 (13) | 1.64 | -2.38 | -69.96 | -2.49 | -378.85 | -3.32 | -0.09 | 10.0 | 30.77 | -1.63 | -201.87 | -339.71 | -0.85 | -173.28 | -127.87 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 0.41 | 92.95 | 135.53 | 2.28 | -9.52 | -6.56 | 1.92 | -1.03 | 0.52 | 0.16 | 0.0 | 0.0 | 0.05 | -28.57 | -44.44 | 77.00 | -0.55 | -69.54 |
| 21Q4 (12) | 1.68 | 1766.67 | -57.89 | -0.52 | -117.87 | -113.51 | -0.1 | 98.65 | 82.14 | 1.6 | 193.57 | 400.0 | 1.16 | -61.33 | -85.2 | 0.03 | -66.67 | 0.0 | 0 | 0 | 0 | 0.21 | -60.22 | 17.08 | 2.52 | -5.62 | 6.33 | 1.94 | -3.96 | -3.0 | 0.16 | 0.0 | -11.11 | 0.07 | -46.15 | -46.15 | 77.42 | 1887.1 | -55.18 |
| 21Q3 (11) | 0.09 | -98.79 | -97.92 | 2.91 | 761.36 | 203.19 | -7.43 | -74200.0 | -23.42 | -1.71 | -137.17 | -497.67 | 3.0 | -57.08 | 100.0 | 0.09 | 800.0 | -18.18 | 0 | 0 | 0 | 0.53 | 823.85 | -13.41 | 2.67 | -7.93 | 9.43 | 2.02 | -16.53 | -16.87 | 0.16 | 0.0 | -11.11 | 0.13 | 85.71 | 0.0 | 3.90 | -98.61 | -97.53 |
| 21Q2 (10) | 7.43 | 36.08 | 131.46 | -0.44 | 81.74 | 91.85 | -0.01 | 92.31 | 98.21 | 4.6 | 576.47 | 259.38 | 6.99 | 129.18 | 419.18 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.06 | -66.78 | 8.09 | 2.9 | 18.85 | -8.81 | 2.42 | 26.7 | -1.63 | 0.16 | 0.0 | -11.11 | 0.07 | -22.22 | -30.0 | 280.38 | 10.92 | 139.33 |
| 21Q1 (9) | 5.46 | 36.84 | 4.0 | -2.41 | -162.6 | 54.78 | -0.13 | 76.79 | -113.54 | 0.68 | 112.5 | 167.33 | 3.05 | -61.1 | 3912.5 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.17 | -4.09 | -33.64 | 2.44 | 2.95 | -21.04 | 1.91 | -4.5 | -24.8 | 0.16 | -11.11 | -5.88 | 0.09 | -30.77 | -25.0 | 252.78 | 46.35 | 36.26 |
| 20Q4 (8) | 3.99 | -7.64 | 302.54 | 3.85 | 236.52 | 207.84 | -0.56 | 90.7 | -80.65 | 0.32 | -25.58 | 18.52 | 7.84 | 422.67 | 241.52 | 0.03 | -72.73 | 50.0 | 0 | 0 | 0 | 0.18 | -70.58 | 35.5 | 2.37 | -2.87 | 28.11 | 2.0 | -17.7 | 21.21 | 0.18 | 0.0 | 12.5 | 0.13 | 0.0 | -7.14 | 172.73 | 9.55 | 270.97 |
| 20Q3 (7) | 4.32 | 34.58 | -43.31 | -2.82 | 47.78 | -50.8 | -6.02 | -975.0 | -64.93 | 0.43 | -66.41 | 157.33 | 1.5 | 168.49 | -73.91 | 0.11 | 1000.0 | 450.0 | 0 | 0 | 100.0 | 0.61 | 1053.26 | 347.77 | 2.44 | -23.27 | 23.86 | 2.43 | -1.22 | 66.44 | 0.18 | 0.0 | 12.5 | 0.13 | 30.0 | -7.14 | 157.66 | 34.58 | -63.58 |
| 20Q2 (6) | 3.21 | -38.86 | 2818.18 | -5.4 | -1.31 | -3100.0 | -0.56 | -158.33 | -324.0 | 1.28 | 226.73 | 4166.67 | -2.19 | -2637.5 | -855.17 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.05 | -79.61 | -63.85 | 3.18 | 2.91 | 95.09 | 2.46 | -3.15 | 89.23 | 0.18 | 5.88 | 5.88 | 0.1 | -16.67 | -23.08 | 117.15 | -36.85 | 1604.05 |
| 20Q1 (5) | 5.25 | 366.5 | 10.53 | -5.33 | -49.3 | -225.0 | 0.96 | 409.68 | 740.0 | -1.01 | -474.07 | -1783.33 | -0.08 | 98.56 | -102.57 | 0.05 | 150.0 | -16.67 | 0 | 0 | 0 | 0.26 | 95.86 | -35.02 | 3.09 | 67.03 | 45.07 | 2.54 | 53.94 | 50.3 | 0.17 | 6.25 | 0.0 | 0.12 | -14.29 | -40.0 | 185.51 | 283.63 | -19.55 |
| 19Q4 (4) | -1.97 | -125.85 | 0.0 | -3.57 | -90.91 | 0.0 | -0.31 | 91.51 | 0.0 | 0.27 | 136.0 | 0.0 | -5.54 | -196.35 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.13 | -2.79 | 0.0 | 1.85 | -6.09 | 0.0 | 1.65 | 13.01 | 0.0 | 0.16 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -101.03 | -123.33 | 0.0 |
| 19Q3 (3) | 7.62 | 6827.27 | 0.0 | -1.87 | -1138.89 | 0.0 | -3.65 | -1560.0 | 0.0 | -0.75 | -2600.0 | 0.0 | 5.75 | 1882.76 | 0.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.14 | -6.9 | 0.0 | 1.97 | 20.86 | 0.0 | 1.46 | 12.31 | 0.0 | 0.16 | -5.88 | 0.0 | 0.14 | 7.69 | 0.0 | 432.95 | 6197.52 | 0.0 |
| 19Q2 (2) | 0.11 | -97.68 | 0.0 | 0.18 | 110.98 | 0.0 | 0.25 | 266.67 | 0.0 | 0.03 | -50.0 | 0.0 | 0.29 | -90.68 | 0.0 | 0.02 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.15 | -63.34 | 0.0 | 1.63 | -23.47 | 0.0 | 1.3 | -23.08 | 0.0 | 0.17 | 0.0 | 0.0 | 0.13 | -35.0 | 0.0 | 6.88 | -97.02 | 0.0 |
| 19Q1 (1) | 4.75 | 0.0 | 0.0 | -1.64 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 3.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 230.58 | 0.0 | 0.0 |
