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) | 22.55 | 54.66 | -11.37 | 0 | -6.07 | 0 | 0.09 | 800.0 | 11.18 | -26.88 | 0.54 | -63.01 | 0.03 | -72.73 | 0.65 | -56.62 | 11.61 | -2.35 | 9.87 | -1.6 | 1.52 | 8.57 | 0 | 0 | 197.98 | 55.21 |
| 2022 (9) | 14.58 | 367.31 | 0.71 | 0 | -4.43 | 0 | 0.01 | 0 | 15.29 | 0 | 1.46 | 117.91 | 0.11 | 0 | 1.49 | 70.46 | 11.89 | 90.24 | 10.03 | 83.7 | 1.4 | 5.26 | 0 | 0 | 127.56 | 177.6 |
| 2021 (8) | 3.12 | -33.62 | -3.34 | 0 | -8.4 | 0 | -0.24 | 0 | -0.22 | 0 | 0.67 | 15.52 | -0.08 | 0 | 0.87 | 12.84 | 6.25 | -5.16 | 5.46 | -8.39 | 1.33 | -4.32 | 0 | 0 | 45.95 | -28.14 |
| 2020 (7) | 4.7 | -27.69 | 1.64 | 0 | 6.48 | 0 | -0.09 | 0 | 6.34 | 17.19 | 0.58 | -44.76 | 0.04 | 33.33 | 0.77 | -43.13 | 6.59 | -1.79 | 5.96 | 21.14 | 1.39 | -2.8 | 0 | 0 | 63.95 | -37.53 |
| 2019 (6) | 6.5 | 11.88 | -1.09 | 0 | -3.06 | 0 | -0.06 | 0 | 5.41 | 145.91 | 1.05 | -70.34 | 0.03 | 0 | 1.36 | -71.35 | 6.71 | 20.68 | 4.92 | 16.04 | 1.43 | 40.2 | 0 | 0 | 102.36 | -6.98 |
| 2018 (5) | 5.81 | 65.53 | -3.61 | 0 | -0.33 | 0 | 0.25 | -50.98 | 2.2 | -16.98 | 3.54 | 378.38 | -0.04 | 0 | 4.74 | 312.53 | 5.56 | 11.65 | 4.24 | 21.49 | 1.02 | 0.0 | 0.02 | 0.0 | 110.04 | 42.01 |
| 2017 (4) | 3.51 | -52.82 | -0.86 | 0 | -2.22 | 0 | 0.51 | 0 | 2.65 | -54.15 | 0.74 | -29.52 | -0.07 | 0 | 1.15 | -32.96 | 4.98 | 17.45 | 3.49 | -8.4 | 1.02 | 2.0 | 0.02 | 100.0 | 77.48 | -49.8 |
| 2016 (3) | 7.44 | 132.5 | -1.66 | 0 | -1.91 | 0 | -0.11 | 0 | 5.78 | 285.33 | 1.05 | -22.22 | -0.04 | 0 | 1.72 | -30.88 | 4.24 | 24.34 | 3.81 | 19.81 | 1.0 | 33.33 | 0.01 | 0 | 154.36 | 89.57 |
| 2015 (2) | 3.2 | -32.49 | -1.7 | 0 | -1.98 | 0 | 0.19 | 216.67 | 1.5 | -61.44 | 1.35 | 56.98 | -0.02 | 0 | 2.48 | 30.91 | 3.41 | 23.1 | 3.18 | 4.61 | 0.75 | 13.64 | 0 | 0 | 81.42 | -36.44 |
| 2014 (1) | 4.74 | 0 | -0.85 | 0 | -2.54 | 0 | 0.06 | -82.35 | 3.89 | 0 | 0.86 | -74.4 | 0 | 0 | 1.90 | -77.97 | 2.77 | -8.28 | 3.04 | 3.4 | 0.66 | 20.0 | 0 | 0 | 128.11 | 0 |
| 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) | 4.71 | -37.94 | -61.86 | -11.4 | -3971.43 | -19100.0 | -5.84 | -4766.67 | -924.56 | 0.01 | 125.0 | 110.0 | -6.69 | -191.52 | -153.91 | 0.12 | -40.0 | -50.0 | 0.01 | 120.0 | -80.0 | 0.56 | -50.22 | -27.44 | 2.72 | 12.86 | -43.22 | 2.09 | -10.3 | -35.09 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 190.69 | -31.91 | -44.41 |
| 23Q3 (19) | 7.59 | 90.7 | 14.48 | -0.28 | -180.0 | 15.15 | -0.12 | 7.69 | 97.0 | -0.04 | -33.33 | -113.33 | 7.31 | 88.4 | 16.03 | 0.2 | 66.67 | -42.86 | -0.05 | -183.33 | -225.0 | 1.12 | 105.52 | -18.99 | 2.41 | -22.76 | -27.84 | 2.33 | -19.93 | -31.07 | 0.38 | 2.7 | 5.56 | 0 | 0 | 0 | 280.07 | 130.81 | 57.99 |
| 23Q2 (18) | 3.98 | -36.52 | 2387.5 | -0.1 | -123.81 | -137.04 | -0.13 | -750.0 | -44.44 | -0.03 | -120.0 | 72.73 | 3.88 | -42.0 | 802.33 | 0.12 | 9.09 | -82.09 | 0.06 | 500.0 | 500.0 | 0.54 | 8.89 | -81.06 | 3.12 | -6.87 | 20.46 | 2.91 | 14.12 | 25.43 | 0.37 | -2.63 | 12.12 | 0 | 0 | 0 | 121.34 | -43.3 | 1909.72 |
| 23Q1 (17) | 6.27 | -49.23 | 237.5 | 0.42 | 600.0 | -40.85 | 0.02 | 103.51 | -91.3 | 0.15 | 250.0 | 314.29 | 6.69 | -46.09 | 273.77 | 0.11 | -54.17 | -45.0 | 0.01 | -80.0 | 0.0 | 0.50 | -34.87 | -55.07 | 3.35 | -30.06 | 186.32 | 2.55 | -20.81 | 129.73 | 0.38 | 0.0 | 15.15 | 0 | 0 | 0 | 213.99 | -37.62 | 167.58 |
| 22Q4 (16) | 12.35 | 86.27 | 53.99 | 0.06 | 118.18 | 102.24 | -0.57 | 85.75 | -2750.0 | -0.1 | -133.33 | -137.04 | 12.41 | 96.98 | 132.4 | 0.24 | -31.43 | 200.0 | 0.05 | 25.0 | 0 | 0.77 | -44.42 | 120.03 | 4.79 | 43.41 | 80.75 | 3.22 | -4.73 | 38.2 | 0.38 | 5.56 | 11.76 | 0 | 0 | 0 | 343.06 | 93.52 | 14.21 |
| 22Q3 (15) | 6.63 | 4043.75 | 373.97 | -0.33 | -222.22 | -106.25 | -4.0 | -4344.44 | -21.58 | 0.3 | 372.73 | 242.86 | 6.3 | 1365.12 | 344.19 | 0.35 | -47.76 | 150.0 | 0.04 | 300.0 | 300.0 | 1.38 | -51.95 | 100.24 | 3.34 | 28.96 | 130.34 | 3.38 | 45.69 | 172.58 | 0.36 | 9.09 | 5.88 | 0 | 0 | 0 | 177.27 | 2836.08 | 215.74 |
| 22Q2 (14) | 0.16 | 103.51 | 300.0 | 0.27 | -61.97 | 184.38 | -0.09 | -139.13 | 97.28 | -0.11 | -57.14 | 75.56 | 0.43 | 111.17 | 207.5 | 0.67 | 235.0 | 179.17 | 0.01 | 0.0 | 114.29 | 2.87 | 158.34 | 92.96 | 2.59 | 121.37 | 223.75 | 2.32 | 109.01 | 179.52 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 6.04 | 101.91 | 187.55 |
| 22Q1 (13) | -4.56 | -156.86 | -89.21 | 0.71 | 126.49 | 517.65 | 0.23 | 1250.0 | 112.92 | -0.07 | -125.93 | -150.0 | -3.85 | -172.1 | -49.22 | 0.2 | 150.0 | 0.0 | 0.01 | 0 | 0.0 | 1.11 | 218.91 | -4.1 | 1.17 | -55.85 | -13.33 | 1.11 | -52.36 | 4.72 | 0.33 | -2.94 | 6.45 | 0 | 0 | 0 | -316.67 | -205.42 | -80.01 |
| 21Q4 (12) | 8.02 | 431.4 | 801.12 | -2.68 | -1575.0 | -695.56 | -0.02 | 99.39 | -100.2 | 0.27 | 228.57 | 145.45 | 5.34 | 306.98 | 298.51 | 0.08 | -42.86 | -20.0 | 0 | 100.0 | -100.0 | 0.35 | -49.42 | -28.7 | 2.65 | 82.76 | 54.07 | 2.33 | 87.9 | 58.5 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0 | 300.37 | 296.11 | 510.87 |
| 21Q3 (11) | -2.42 | -2925.0 | -137.52 | -0.16 | 50.0 | -433.33 | -3.29 | 0.6 | 3.24 | -0.21 | 53.33 | -310.0 | -2.58 | -545.0 | -140.19 | 0.14 | -41.67 | 7.69 | -0.02 | 71.43 | 0 | 0.69 | -53.7 | 14.15 | 1.45 | 81.25 | -39.33 | 1.24 | 49.4 | -34.39 | 0.34 | 3.03 | 0.0 | 0 | 0 | 0 | -153.16 | -2120.89 | -152.95 |
| 21Q2 (10) | -0.08 | 96.68 | 97.68 | -0.32 | -88.24 | -122.54 | -3.31 | -85.96 | -375.83 | -0.45 | -421.43 | -350.0 | -0.4 | 84.5 | 80.3 | 0.24 | 20.0 | 300.0 | -0.07 | -800.0 | -333.33 | 1.49 | 28.39 | 331.68 | 0.8 | -40.74 | -42.86 | 0.83 | -21.7 | -55.61 | 0.33 | 6.45 | -8.33 | 0 | 0 | 0 | -6.90 | 96.08 | 95.54 |
| 21Q1 (9) | -2.41 | -370.79 | -397.53 | -0.17 | -137.78 | 19.05 | -1.78 | -117.76 | -32.84 | 0.14 | 27.27 | 129.79 | -2.58 | -292.54 | -530.0 | 0.2 | 100.0 | -31.03 | 0.01 | -75.0 | 133.33 | 1.16 | 137.13 | -38.13 | 1.35 | -21.51 | 25.0 | 1.06 | -27.89 | 45.21 | 0.31 | -8.82 | -13.89 | 0 | 0 | 0 | -175.91 | -457.75 | -336.72 |
| 20Q4 (8) | 0.89 | -86.2 | -78.96 | 0.45 | 1600.0 | 188.24 | 10.02 | 394.71 | 819.27 | 0.11 | 10.0 | -75.0 | 1.34 | -79.13 | -63.98 | 0.1 | -23.08 | -76.19 | 0.04 | 0 | 300.0 | 0.49 | -19.02 | -75.21 | 1.72 | -28.03 | -16.1 | 1.47 | -22.22 | 0.68 | 0.34 | 0.0 | -5.56 | 0 | 0 | 0 | 49.17 | -83.0 | -78.84 |
| 20Q3 (7) | 6.45 | 286.96 | 374.26 | -0.03 | -102.11 | 82.35 | -3.4 | -383.33 | -94.29 | 0.1 | -44.44 | 125.64 | 6.42 | 416.26 | 439.5 | 0.13 | 116.67 | -27.78 | 0 | -100.0 | -100.0 | 0.60 | 75.1 | -35.21 | 2.39 | 70.71 | 24.48 | 1.89 | 1.07 | 32.17 | 0.34 | -5.56 | -2.86 | 0 | 0 | 0 | 289.24 | 286.96 | 278.56 |
| 20Q2 (6) | -3.45 | -525.93 | -622.73 | 1.42 | 776.19 | 646.15 | 1.2 | 189.55 | 179.07 | 0.18 | 138.3 | 200.0 | -2.03 | -438.33 | -607.5 | 0.06 | -79.31 | -76.0 | 0.03 | 200.0 | 175.0 | 0.34 | -81.6 | -76.37 | 1.4 | 29.63 | 9.38 | 1.87 | 156.16 | 88.89 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | -154.71 | -308.19 | -416.45 |
| 20Q1 (5) | 0.81 | -80.85 | 237.5 | -0.21 | 58.82 | -40.0 | -1.34 | -222.94 | 52.48 | -0.47 | -206.82 | -687.5 | 0.6 | -83.87 | 566.67 | 0.29 | -30.95 | 45.0 | -0.03 | -400.0 | -160.0 | 1.87 | -5.0 | 81.18 | 1.08 | -47.32 | -26.03 | 0.73 | -50.0 | -29.81 | 0.36 | 0.0 | 2.86 | 0 | 0 | 0 | 74.31 | -68.03 | 330.39 |
| 19Q4 (4) | 4.23 | 211.03 | 0.0 | -0.51 | -200.0 | 0.0 | 1.09 | 162.29 | 0.0 | 0.44 | 212.82 | 0.0 | 3.72 | 212.61 | 0.0 | 0.42 | 133.33 | 0.0 | 0.01 | 0.0 | 0.0 | 1.97 | 111.68 | 0.0 | 2.05 | 6.77 | 0.0 | 1.46 | 2.1 | 0.0 | 0.36 | 2.86 | 0.0 | 0 | 0 | 0.0 | 232.42 | 204.19 | 0.0 |
| 19Q3 (3) | 1.36 | 106.06 | 0.0 | -0.17 | 34.62 | 0.0 | -1.75 | -506.98 | 0.0 | -0.39 | -116.67 | 0.0 | 1.19 | 197.5 | 0.0 | 0.18 | -28.0 | 0.0 | 0.01 | 125.0 | 0.0 | 0.93 | -36.14 | 0.0 | 1.92 | 50.0 | 0.0 | 1.43 | 44.44 | 0.0 | 0.35 | -2.78 | 0.0 | 0 | 0 | 0.0 | 76.40 | 56.28 | 0.0 |
| 19Q2 (2) | 0.66 | 175.0 | 0.0 | -0.26 | -73.33 | 0.0 | 0.43 | 115.25 | 0.0 | -0.18 | -325.0 | 0.0 | 0.4 | 344.44 | 0.0 | 0.25 | 25.0 | 0.0 | -0.04 | -180.0 | 0.0 | 1.46 | 41.09 | 0.0 | 1.28 | -12.33 | 0.0 | 0.99 | -4.81 | 0.0 | 0.36 | 2.86 | 0.0 | 0 | 0 | 0.0 | 48.89 | 183.15 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -2.82 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 |
