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) | 10.46 | -39.08 | -12.69 | 0 | 4.34 | 0 | 0.05 | 0 | -2.23 | 0 | 3.13 | 7.56 | -1.25 | 0 | 3.84 | -1.79 | 14.71 | 18.34 | 13.12 | 8.07 | 4.62 | -0.86 | 0.75 | 27.12 | 56.57 | -42.7 |
| 2022 (9) | 17.17 | 167.86 | -4.69 | 0 | -1.82 | 0 | -0.01 | 0 | 12.48 | 0 | 2.91 | -61.81 | -0.8 | 0 | 3.91 | -66.59 | 12.43 | 53.84 | 12.14 | 74.93 | 4.66 | 6.64 | 0.59 | -1.67 | 98.73 | 83.45 |
| 2021 (8) | 6.41 | -43.52 | -11.52 | 0 | 3.89 | 3141.67 | 0 | 0 | -5.11 | 0 | 7.62 | 29.15 | 0.65 | 0 | 11.71 | 17.58 | 8.08 | -6.05 | 6.94 | -2.8 | 4.37 | -9.9 | 0.6 | -6.25 | 53.82 | -40.11 |
| 2020 (7) | 11.35 | 68.9 | -8.0 | 0 | 0.12 | 0 | -0.03 | 0 | 3.35 | -3.18 | 5.9 | 79.33 | -1.61 | 0 | 9.96 | 66.89 | 8.6 | 80.29 | 7.14 | 66.82 | 4.85 | -6.91 | 0.64 | 1.59 | 89.87 | 35.33 |
| 2019 (6) | 6.72 | -16.63 | -3.26 | 0 | -3.41 | 0 | 0.08 | 0 | 3.46 | -41.46 | 3.29 | 3.46 | -0.19 | 0 | 5.97 | 1.04 | 4.77 | 47.68 | 4.28 | 27.76 | 5.21 | 9.45 | 0.63 | -4.55 | 66.40 | -27.75 |
| 2018 (5) | 8.06 | 0 | -2.15 | 0 | -1.34 | 0 | -0.23 | 0 | 5.91 | 0 | 3.18 | -60.98 | 0.26 | -86.73 | 5.90 | -67.78 | 3.23 | 79.44 | 3.35 | 129.45 | 4.76 | 14.15 | 0.66 | 11.86 | 91.90 | 0 |
| 2017 (4) | -2.26 | 0 | -6.22 | 0 | 7.61 | 0 | 0.14 | 1300.0 | -8.48 | 0 | 8.15 | 144.74 | 1.96 | 0 | 18.32 | 173.03 | 1.8 | -73.76 | 1.46 | -74.07 | 4.17 | 15.19 | 0.59 | 3.51 | -36.33 | 0 |
| 2016 (3) | 9.69 | 0 | -5.37 | 0 | -1.47 | 0 | 0.01 | -75.0 | 4.32 | 0 | 3.33 | -69.39 | -1.81 | 0 | 6.71 | -75.25 | 6.86 | 114.38 | 5.63 | 90.85 | 3.62 | 35.07 | 0.57 | 18.75 | 98.68 | 0 |
| 2015 (2) | -1.58 | 0 | -10.46 | 0 | 7.06 | -15.85 | 0.04 | 0 | -12.04 | 0 | 10.88 | 75.48 | 0.44 | 0 | 27.11 | 81.74 | 3.2 | -42.65 | 2.95 | -43.05 | 2.68 | 91.43 | 0.48 | 41.18 | -25.86 | 0 |
| 2014 (1) | 4.26 | 71.08 | -9.51 | 0 | 8.39 | 0 | -0.02 | 0 | -5.25 | 0 | 6.2 | 198.08 | -2.71 | 0 | 14.92 | 117.75 | 5.58 | 67.07 | 5.18 | 91.14 | 1.4 | 25.0 | 0.34 | 6.25 | 61.56 | 2.6 |
| 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) | 7.53 | 7630.0 | -2.21 | -1.77 | -55.26 | -200.0 | -0.85 | -141.46 | -372.22 | -0.15 | -207.14 | -66.67 | 5.76 | 564.52 | -18.99 | -7.69 | -183.77 | -1425.86 | -1.07 | -970.0 | -813.33 | -35.02 | -182.17 | -1246.54 | 3.53 | -12.19 | 27.9 | 2.75 | -33.41 | 14.11 | 1.16 | 1.75 | -1.69 | 0.19 | -5.0 | 35.71 | 183.66 | 10146.12 | -11.03 |
| 23Q3 (19) | -0.1 | -105.68 | -103.09 | -1.14 | 87.29 | 42.13 | 2.05 | -43.06 | 1031.82 | 0.14 | 40.0 | 100.0 | -1.24 | 82.8 | -197.64 | 9.18 | 1250.0 | 782.69 | -0.1 | 16.67 | 65.52 | 42.62 | 1161.63 | 693.36 | 4.02 | 3.08 | 16.18 | 4.13 | 20.41 | 13.15 | 1.14 | -5.0 | -2.56 | 0.2 | 11.11 | 25.0 | -1.83 | -105.0 | -102.81 |
| 23Q2 (18) | 1.76 | 39.68 | -55.33 | -8.97 | -1021.25 | -1064.94 | 3.6 | 882.61 | 1814.29 | 0.1 | 433.33 | 150.0 | -7.21 | -1667.39 | -327.44 | 0.68 | -29.17 | -13.92 | -0.12 | -340.0 | -20.0 | 3.38 | -37.22 | -19.44 | 3.9 | 19.27 | 19.27 | 3.43 | 22.5 | 13.58 | 1.2 | 7.14 | 3.45 | 0.18 | 0.0 | 28.57 | 36.59 | 19.06 | -59.88 |
| 23Q1 (17) | 1.26 | -83.64 | -44.74 | -0.8 | -35.59 | 40.74 | -0.46 | -155.56 | 61.98 | -0.03 | 66.67 | -50.0 | 0.46 | -93.53 | -50.54 | 0.96 | 65.52 | 92.0 | 0.05 | -66.67 | 108.93 | 5.38 | 76.19 | 85.11 | 3.27 | 18.48 | 11.6 | 2.8 | 16.18 | -8.5 | 1.12 | -5.08 | -3.45 | 0.18 | 28.57 | 20.0 | 30.73 | -85.11 | -41.1 |
| 22Q4 (16) | 7.7 | 137.65 | 54.31 | -0.59 | 70.05 | 80.27 | -0.18 | 18.18 | 65.38 | -0.09 | -228.57 | 18.18 | 7.11 | 459.84 | 255.5 | 0.58 | -44.23 | -69.79 | 0.15 | 151.72 | -77.94 | 3.05 | -43.14 | -70.33 | 2.76 | -20.23 | 15.48 | 2.41 | -33.97 | 9.05 | 1.18 | 0.85 | 0.0 | 0.14 | -12.5 | 16.67 | 206.43 | 217.3 | 45.21 |
| 22Q3 (15) | 3.24 | -17.77 | 537.84 | -1.97 | -155.84 | 58.53 | -0.22 | -4.76 | -104.57 | 0.07 | 75.0 | -36.36 | 1.27 | -59.94 | 123.13 | 1.04 | 31.65 | -45.83 | -0.29 | -190.0 | -262.5 | 5.37 | 28.11 | -54.03 | 3.46 | 5.81 | 73.87 | 3.65 | 20.86 | 106.21 | 1.17 | 0.86 | 8.33 | 0.16 | 14.29 | 6.67 | 65.06 | -28.66 | 363.76 |
| 22Q2 (14) | 3.94 | 72.81 | 672.55 | -0.77 | 42.96 | 67.51 | -0.21 | 82.64 | -10.53 | 0.04 | 300.0 | 100.0 | 3.17 | 240.86 | 270.43 | 0.79 | 58.0 | -70.19 | -0.1 | 82.14 | -138.46 | 4.19 | 44.25 | -75.05 | 3.27 | 11.6 | 49.32 | 3.02 | -1.31 | 92.36 | 1.16 | 0.0 | 10.48 | 0.14 | -6.67 | -12.5 | 91.20 | 74.81 | 397.15 |
| 22Q1 (13) | 2.28 | -54.31 | 38.18 | -1.35 | 54.85 | 4.26 | -1.21 | -132.69 | -476.19 | -0.02 | 81.82 | 0.0 | 0.93 | -53.5 | 287.5 | 0.5 | -73.96 | -55.75 | -0.56 | -182.35 | -166.67 | 2.91 | -71.76 | -63.37 | 2.93 | 22.59 | 95.33 | 3.06 | 38.46 | 121.74 | 1.16 | -1.69 | 9.43 | 0.15 | 25.0 | -11.76 | 52.17 | -63.3 | -17.47 |
| 21Q4 (12) | 4.99 | 774.32 | 1.84 | -2.99 | 37.05 | -9.93 | -0.52 | -110.81 | -150.49 | -0.11 | -200.0 | -175.0 | 2.0 | 136.43 | -8.26 | 1.92 | 0.0 | 40.15 | 0.68 | 950.0 | 166.02 | 10.29 | -11.9 | 13.17 | 2.39 | 20.1 | 45.73 | 2.21 | 24.86 | 72.66 | 1.18 | 9.26 | -1.67 | 0.12 | -20.0 | -40.0 | 142.17 | 676.35 | -22.24 |
| 21Q3 (11) | -0.74 | -245.1 | -141.57 | -4.75 | -100.42 | -202.55 | 4.81 | 2631.58 | 553.77 | 0.11 | 450.0 | 120.0 | -5.49 | -195.16 | -2714.29 | 1.92 | -27.55 | 57.38 | -0.08 | -130.77 | 68.0 | 11.69 | -30.46 | 44.16 | 1.99 | -9.13 | -19.43 | 1.77 | 12.74 | -19.91 | 1.08 | 2.86 | -10.0 | 0.15 | -6.25 | 15.38 | -24.67 | -234.46 | -149.06 |
| 21Q2 (10) | 0.51 | -69.09 | -86.36 | -2.37 | -68.09 | -16.75 | -0.19 | 9.52 | 38.71 | 0.02 | 200.0 | 100.0 | -1.86 | -875.0 | -208.77 | 2.65 | 134.51 | 38.74 | 0.26 | 223.81 | 262.5 | 16.80 | 111.76 | 36.72 | 2.19 | 46.0 | -21.51 | 1.57 | 13.77 | -29.28 | 1.05 | -0.94 | -13.22 | 0.16 | -5.88 | 6.67 | 18.35 | -70.98 | -82.44 |
| 21Q1 (9) | 1.65 | -66.33 | 79.35 | -1.41 | 48.16 | 16.07 | -0.21 | -120.39 | -145.65 | -0.02 | 50.0 | 60.0 | 0.24 | -88.99 | 131.58 | 1.13 | -17.52 | -19.86 | -0.21 | 79.61 | -31.25 | 7.94 | -12.77 | -23.4 | 1.5 | -8.54 | -11.76 | 1.38 | 7.81 | -4.17 | 1.06 | -11.67 | -14.52 | 0.17 | -15.0 | 6.25 | 63.22 | -65.42 | 95.15 |
| 20Q4 (8) | 4.9 | 175.28 | -1.01 | -2.72 | -73.25 | -68.94 | 1.03 | 197.17 | 230.38 | -0.04 | -180.0 | -144.44 | 2.18 | 938.1 | -34.73 | 1.37 | 12.3 | -11.04 | -1.03 | -312.0 | -1571.43 | 9.10 | 12.22 | -10.27 | 1.64 | -33.6 | -7.87 | 1.28 | -42.08 | -13.51 | 1.2 | 0.0 | -3.23 | 0.2 | 53.85 | 25.0 | 182.84 | 263.62 | 6.38 |
| 20Q3 (7) | 1.78 | -52.41 | 61.82 | -1.57 | 22.66 | -33.05 | -1.06 | -241.94 | -265.52 | 0.05 | 400.0 | 66.67 | 0.21 | -87.72 | 362.5 | 1.22 | -36.13 | 12.96 | -0.25 | -56.25 | -150.0 | 8.11 | -34.05 | 10.11 | 2.47 | -11.47 | 51.53 | 2.21 | -0.45 | 54.55 | 1.2 | -0.83 | -4.76 | 0.13 | -13.33 | -18.75 | 50.28 | -51.87 | 30.28 |
| 20Q2 (6) | 3.74 | 306.52 | 118.71 | -2.03 | -20.83 | -6666.67 | -0.31 | -167.39 | 86.7 | 0.01 | 120.0 | -75.0 | 1.71 | 325.0 | 1.79 | 1.91 | 35.46 | 344.19 | -0.16 | 0.0 | -1500.0 | 12.29 | 18.64 | 271.58 | 2.79 | 64.12 | 469.39 | 2.22 | 54.17 | 393.33 | 1.21 | -2.42 | -9.02 | 0.15 | -6.25 | -6.25 | 104.47 | 222.49 | 18.52 |
| 20Q1 (5) | 0.92 | -81.41 | 188.46 | -1.68 | -4.35 | -281.82 | 0.46 | 158.23 | 4700.0 | -0.05 | -155.56 | 37.5 | -0.76 | -122.75 | 48.65 | 1.41 | -8.44 | 487.5 | -0.16 | -328.57 | -6.67 | 10.36 | 2.19 | 430.52 | 1.7 | -4.49 | 93.18 | 1.44 | -2.7 | 56.52 | 1.24 | 0.0 | -9.49 | 0.16 | 0.0 | 6.67 | 32.39 | -81.15 | 176.0 |
| 19Q4 (4) | 4.95 | 350.0 | 0.0 | -1.61 | -36.44 | 0.0 | -0.79 | -172.41 | 0.0 | 0.09 | 200.0 | 0.0 | 3.34 | 4275.0 | 0.0 | 1.54 | 42.59 | 0.0 | 0.07 | 170.0 | 0.0 | 10.14 | 37.71 | 0.0 | 1.78 | 9.2 | 0.0 | 1.48 | 3.5 | 0.0 | 1.24 | -1.59 | 0.0 | 0.16 | 0.0 | 0.0 | 171.88 | 345.31 | 0.0 |
| 19Q3 (3) | 1.1 | -35.67 | 0.0 | -1.18 | -3833.33 | 0.0 | -0.29 | 87.55 | 0.0 | 0.03 | -25.0 | 0.0 | -0.08 | -104.76 | 0.0 | 1.08 | 151.16 | 0.0 | -0.1 | -900.0 | 0.0 | 7.36 | 122.57 | 0.0 | 1.63 | 232.65 | 0.0 | 1.43 | 217.78 | 0.0 | 1.26 | -5.26 | 0.0 | 0.16 | 0.0 | 0.0 | 38.60 | -56.21 | 0.0 |
| 19Q2 (2) | 1.71 | 264.42 | 0.0 | -0.03 | 93.18 | 0.0 | -2.33 | -23200.0 | 0.0 | 0.04 | 150.0 | 0.0 | 1.68 | 213.51 | 0.0 | 0.43 | 79.17 | 0.0 | -0.01 | 93.33 | 0.0 | 3.31 | 69.38 | 0.0 | 0.49 | -44.32 | 0.0 | 0.45 | -51.09 | 0.0 | 1.33 | -2.92 | 0.0 | 0.16 | 6.67 | 0.0 | 88.14 | 306.8 | 0.0 |
| 19Q1 (1) | -1.04 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -42.62 | 0.0 | 0.0 |
