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) | 9.41 | 37.17 | -18.29 | 0 | 7.16 | 0 | -1.61 | 0 | -8.88 | 0 | 15.07 | 219.28 | -2.73 | 0 | 26.10 | 129.87 | 9.09 | 146.34 | 8.03 | 148.61 | 3.83 | 21.97 | 0.1 | 42.86 | 78.68 | -26.14 |
| 2022 (9) | 6.86 | 130.2 | -4.5 | 0 | -0.36 | 0 | 1.45 | 39.42 | 2.36 | 0 | 4.72 | -31.59 | 0.18 | -28.0 | 11.35 | -53.53 | 3.69 | 204.96 | 3.23 | 95.76 | 3.14 | 25.1 | 0.07 | 40.0 | 106.52 | 50.49 |
| 2021 (8) | 2.98 | 2880.0 | -6.36 | 0 | 1.03 | 0 | 1.04 | 0 | -3.38 | 0 | 6.9 | 91.14 | 0.25 | -53.7 | 24.43 | 35.16 | 1.21 | 0 | 1.65 | -74.62 | 2.51 | 34.95 | 0.05 | -77.27 | 70.78 | 5973.25 |
| 2020 (7) | 0.1 | 0 | 6.02 | 0 | -2.03 | 0 | -0.99 | 0 | 6.12 | 0 | 3.61 | -21.18 | 0.54 | 0 | 18.08 | -13.64 | -0.29 | 0 | 6.5 | 0 | 1.86 | -10.14 | 0.22 | -43.59 | 1.17 | 0 |
| 2019 (6) | -1.25 | 0 | -3.21 | 0 | 3.07 | -19.84 | -0.58 | 0 | -4.46 | 0 | 4.58 | -44.89 | 0 | 0 | 20.93 | -3.85 | -4.39 | 0 | -5.04 | 0 | 2.07 | 72.5 | 0.39 | 129.41 | 0.00 | 0 |
| 2018 (5) | 2.3 | 167.44 | -8.31 | 0 | 3.83 | 2293.75 | -1.73 | 0 | -6.01 | 0 | 8.31 | 127.67 | 0 | 0 | 21.77 | 85.38 | 1.77 | -20.98 | 1.68 | 102.41 | 1.2 | 18.81 | 0.17 | 54.55 | 75.41 | 70.99 |
| 2017 (4) | 0.86 | 2050.0 | 5.66 | 0 | 0.16 | -68.0 | 0.02 | -99.85 | 6.52 | 0 | 3.65 | 137.01 | -2.06 | 0 | 11.74 | 73.41 | 2.24 | 761.54 | 0.83 | -93.76 | 1.01 | -24.63 | 0.11 | 10.0 | 44.10 | 16151.79 |
| 2016 (3) | 0.04 | -97.6 | -3.06 | 0 | 0.5 | 0 | 13.29 | 0 | -3.02 | 0 | 1.54 | 450.0 | 0 | 0 | 6.77 | 323.75 | 0.26 | 116.67 | 13.3 | 2729.79 | 1.34 | -21.64 | 0.1 | -16.67 | 0.27 | -99.63 |
| 2015 (2) | 1.67 | -33.73 | -0.02 | 0 | -0.72 | 0 | -0.08 | 0 | 1.65 | -31.82 | 0.28 | 55.56 | 0 | 0 | 1.60 | 24.12 | 0.12 | 0 | 0.47 | 0 | 1.71 | -29.05 | 0.12 | 20.0 | 72.61 | -85.59 |
| 2014 (1) | 2.52 | 64.71 | -0.1 | 0 | -2.26 | 0 | 1.12 | 0 | 2.42 | 656.25 | 0.18 | -85.0 | 0 | 0 | 1.29 | -75.42 | -2.13 | 0 | -2.01 | 0 | 2.41 | -10.07 | 0.1 | 100.0 | 504.00 | 489.65 |
| 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) | 2.89 | 3.96 | 81.76 | -3.94 | 39.66 | -704.08 | -0.26 | -106.63 | -111.45 | 0.59 | 184.29 | 156.52 | -1.05 | 72.0 | -195.45 | 1.71 | -71.88 | 76.29 | -2.24 | -7566.67 | -1417.65 | 11.03 | -73.71 | 38.67 | 2.49 | 16.36 | 66.0 | 1.78 | -11.0 | 36.92 | 1.07 | 10.31 | 30.49 | 0.03 | 50.0 | 50.0 | 100.35 | 7.93 | 35.06 |
| 23Q3 (19) | 2.78 | 14.4 | 18.8 | -6.53 | -81.39 | -295.76 | 3.92 | 77.38 | 9900.0 | -0.7 | -79.49 | -186.42 | -3.75 | -220.51 | -643.48 | 6.08 | 59.58 | 479.05 | 0.03 | -83.33 | 110.0 | 41.93 | 57.93 | 334.88 | 2.14 | -9.7 | 100.0 | 2.0 | -10.71 | 127.27 | 0.97 | 5.43 | 22.78 | 0.02 | 0.0 | 0.0 | 92.98 | 21.67 | -32.85 |
| 23Q2 (18) | 2.43 | 85.5 | 176.14 | -3.6 | 14.49 | -246.15 | 2.21 | 70.0 | 316.67 | -0.39 | 64.86 | -158.21 | -1.17 | 59.66 | -631.25 | 3.81 | 9.8 | 212.3 | 0.18 | 125.71 | 5.88 | 26.55 | 2.38 | 100.43 | 2.37 | 13.4 | 301.69 | 2.24 | 12.0 | 1393.33 | 0.92 | 4.55 | 19.48 | 0.02 | -33.33 | 0.0 | 76.42 | 69.75 | -18.37 |
| 23Q1 (17) | 1.31 | -17.61 | -36.1 | -4.21 | -759.18 | -218.94 | 1.3 | -42.73 | 182.8 | -1.11 | -582.61 | -311.11 | -2.9 | -363.64 | -497.26 | 3.47 | 257.73 | 136.05 | -0.7 | -511.76 | -600.0 | 25.93 | 226.18 | 63.54 | 2.09 | 39.33 | 294.34 | 2.0 | 53.85 | 122.22 | 0.88 | 7.32 | 17.33 | 0.03 | 50.0 | 50.0 | 45.02 | -39.41 | -63.33 |
| 22Q4 (16) | 1.59 | -32.05 | 261.36 | -0.49 | 70.3 | 25.76 | 2.27 | 5775.0 | 263.31 | 0.23 | -71.6 | -30.3 | 1.1 | 59.42 | 600.0 | 0.97 | -7.62 | 31.08 | 0.17 | 156.67 | 0 | 7.95 | -17.54 | -7.06 | 1.5 | 40.19 | 188.46 | 1.3 | 47.73 | 46.07 | 0.82 | 3.8 | 22.39 | 0.02 | 0.0 | 0 | 74.30 | -46.34 | 163.42 |
| 22Q3 (15) | 2.34 | 165.91 | 296.61 | -1.65 | -58.65 | -3.77 | -0.04 | 96.08 | -102.56 | 0.81 | 20.9 | -3.57 | 0.69 | 531.25 | 169.0 | 1.05 | -13.93 | -36.75 | -0.3 | -276.47 | 0 | 9.64 | -27.21 | -61.72 | 1.07 | 81.36 | 568.75 | 0.88 | 486.67 | 417.65 | 0.79 | 2.6 | 3.95 | 0.02 | 0.0 | 122.22 | 138.46 | 47.9 | 97.13 |
| 22Q2 (14) | 0.88 | -57.07 | -40.94 | -1.04 | 21.21 | 43.78 | -1.02 | 35.03 | -72.88 | 0.67 | 348.15 | 219.05 | -0.16 | -121.92 | 55.56 | 1.22 | -17.01 | -34.41 | 0.17 | 21.43 | 0 | 13.25 | -16.47 | -52.78 | 0.59 | 11.32 | 110.71 | 0.15 | -83.33 | -51.61 | 0.77 | 2.67 | 40.0 | 0.02 | 0.0 | -71.43 | 93.62 | -23.74 | -41.57 |
| 22Q1 (13) | 2.05 | 365.91 | 355.56 | -1.32 | -100.0 | 41.85 | -1.57 | -12.95 | -208.28 | -0.27 | -181.82 | 20.59 | 0.73 | 431.82 | 140.11 | 1.47 | 98.65 | -44.11 | 0.14 | 0 | -44.0 | 15.86 | 85.36 | -61.53 | 0.53 | 1.92 | 103.85 | 0.9 | 1.12 | 233.33 | 0.75 | 11.94 | 44.23 | 0.02 | 0 | -71.43 | 122.75 | 335.22 | 134.6 |
| 21Q4 (12) | 0.44 | -25.42 | 10.0 | -0.66 | 58.49 | 21.43 | -1.39 | -189.1 | -166.19 | 0.33 | -60.71 | 243.48 | -0.22 | 78.0 | 50.0 | 0.74 | -55.42 | -20.43 | 0 | 0 | -100.0 | 8.55 | -66.04 | -38.55 | 0.52 | 225.0 | 23.81 | 0.89 | 423.53 | 20.27 | 0.67 | -11.84 | 34.0 | 0 | 100.0 | -100.0 | 28.21 | -59.84 | -7.63 |
| 21Q3 (11) | 0.59 | -60.4 | 410.53 | -1.59 | 14.05 | -70.97 | 1.56 | 364.41 | 3220.0 | 0.84 | 300.0 | 1780.0 | -1.0 | -177.78 | 10.71 | 1.66 | -10.75 | 59.62 | 0 | 0 | 100.0 | 25.19 | -10.21 | 21.1 | 0.16 | -42.86 | 45.45 | 0.17 | -45.16 | 54.55 | 0.76 | 38.18 | 61.7 | -0.09 | -228.57 | -250.0 | 70.24 | -56.16 | 336.59 |
| 21Q2 (10) | 1.49 | 231.11 | 525.71 | -1.85 | 18.5 | -121.66 | -0.59 | -140.69 | 89.25 | 0.21 | 161.76 | 155.26 | -0.36 | 80.22 | -104.4 | 1.86 | -29.28 | 200.0 | 0 | -100.0 | -100.0 | 28.05 | -31.94 | 71.95 | 0.28 | 7.69 | 142.42 | 0.31 | 14.81 | -94.74 | 0.55 | 5.77 | 19.57 | 0.07 | 0.0 | 40.0 | 160.22 | 206.19 | 3029.65 |
| 21Q1 (9) | 0.45 | 12.5 | 87.5 | -2.27 | -170.24 | -202.67 | 1.45 | -30.95 | 2.11 | -0.34 | -47.83 | -3.03 | -1.82 | -313.64 | -256.86 | 2.63 | 182.8 | 157.84 | 0.25 | 525.0 | 8.7 | 41.22 | 196.09 | 81.46 | 0.26 | -38.1 | 252.94 | 0.27 | -63.51 | 217.39 | 0.52 | 4.0 | 20.93 | 0.07 | 0.0 | 75.0 | 52.33 | 71.37 | -47.67 |
| 20Q4 (8) | 0.4 | 310.53 | 131.25 | -0.84 | 9.68 | -86.67 | 2.1 | 4300.0 | 205.0 | -0.23 | -360.0 | 71.25 | -0.44 | 60.71 | 74.57 | 0.93 | -10.58 | 97.87 | 0.04 | 300.0 | 0 | 13.92 | -33.07 | 58.48 | 0.42 | 281.82 | -22.22 | 0.74 | 572.73 | 7500.0 | 0.5 | 6.38 | -5.66 | 0.07 | 16.67 | -58.82 | 30.53 | 202.85 | 116.46 |
| 20Q3 (7) | -0.19 | 45.71 | 88.55 | -0.93 | -110.89 | -154.71 | -0.05 | 99.09 | 95.1 | -0.05 | 86.84 | 97.97 | -1.12 | -113.68 | -2900.0 | 1.04 | 67.74 | 381.08 | -0.02 | -106.67 | 0 | 20.80 | 27.48 | 379.39 | 0.11 | 116.67 | 107.28 | 0.11 | -98.13 | 107.01 | 0.47 | 2.17 | -11.32 | 0.06 | 20.0 | -45.45 | -29.69 | -442.86 | 0 |
| 20Q2 (6) | -0.35 | -245.83 | -147.95 | 8.54 | 1238.67 | 458.82 | -5.49 | -486.62 | -226.21 | -0.38 | -15.15 | -114.5 | 8.19 | 1705.88 | 596.36 | 0.62 | -39.22 | -76.34 | 0.3 | 30.43 | 0 | 16.32 | -28.18 | -76.09 | -0.66 | -288.24 | 80.59 | 5.89 | 2660.87 | 266.86 | 0.46 | 6.98 | -11.54 | 0.05 | 25.0 | -16.67 | -5.47 | -105.47 | 0 |
| 20Q1 (5) | 0.24 | 118.75 | -75.0 | -0.75 | -66.67 | 63.77 | 1.42 | 171.0 | -18.39 | -0.33 | 58.75 | -760.0 | -0.51 | 70.52 | 54.05 | 1.02 | 117.02 | -45.45 | 0.23 | 0 | 0 | 22.72 | 158.59 | -6.34 | -0.17 | -131.48 | -750.0 | -0.23 | -2200.0 | -428.57 | 0.43 | -18.87 | -12.24 | 0.04 | -76.47 | -33.33 | 100.00 | 153.91 | -35.42 |
| 19Q4 (4) | -1.28 | 22.89 | 0.0 | -0.45 | -126.47 | 0.0 | -2.0 | -96.08 | 0.0 | -0.8 | 67.48 | 0.0 | -1.73 | -4425.0 | 0.0 | 0.47 | 227.03 | 0.0 | 0 | 0 | 0.0 | 8.79 | 218.0 | 0.0 | 0.54 | 135.76 | 0.0 | -0.01 | 99.36 | 0.0 | 0.53 | 0.0 | 0.0 | 0.17 | 54.55 | 0.0 | -185.51 | 0 | 0.0 |
| 19Q3 (3) | -1.66 | -327.4 | 0.0 | 1.7 | 171.43 | 0.0 | -1.02 | -123.45 | 0.0 | -2.46 | -193.89 | 0.0 | 0.04 | 102.42 | 0.0 | -0.37 | -114.12 | 0.0 | 0 | 0 | 0.0 | -7.44 | -110.91 | 0.0 | -1.51 | 55.59 | 0.0 | -1.57 | 55.52 | 0.0 | 0.53 | 1.92 | 0.0 | 0.11 | 83.33 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.73 | -23.96 | 0.0 | -2.38 | -14.98 | 0.0 | 4.35 | 150.0 | 0.0 | 2.62 | 5140.0 | 0.0 | -1.65 | -48.65 | 0.0 | 2.62 | 40.11 | 0.0 | 0 | 0 | 0.0 | 68.23 | 181.31 | 0.0 | -3.4 | -16900.0 | 0.0 | -3.53 | -5142.86 | 0.0 | 0.52 | 6.12 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.96 | 0.0 | 0.0 | -2.07 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -1.11 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 24.25 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 154.84 | 0.0 | 0.0 |
