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) | 5.98 | 806.06 | -4.0 | 0 | 2.77 | 0.73 | 0.41 | 0 | 1.98 | 0 | 3.33 | -58.68 | -0.14 | 0 | 5.73 | -59.03 | 7.69 | -8.78 | 6.48 | -2.85 | 0.67 | 17.54 | 0.25 | 8.7 | 80.81 | 814.63 |
| 2022 (9) | 0.66 | -90.27 | -8.12 | 0 | 2.75 | 0 | -0.9 | 0 | -7.46 | 0 | 8.06 | 268.04 | -0.05 | 0 | 13.99 | 213.36 | 8.43 | 2.43 | 6.67 | 2.3 | 0.57 | 50.0 | 0.23 | 15.0 | 8.84 | -90.75 |
| 2021 (8) | 6.78 | -14.07 | -2.65 | 0 | -0.15 | 0 | -0.24 | 0 | 4.13 | -45.73 | 2.19 | 742.31 | -0.23 | 0 | 4.46 | 482.89 | 8.23 | 65.59 | 6.52 | 72.03 | 0.38 | 2.7 | 0.2 | -20.0 | 95.49 | -46.63 |
| 2020 (7) | 7.89 | 57.8 | -0.28 | 0 | -1.22 | 0 | -0.22 | 0 | 7.61 | 339.88 | 0.26 | -93.43 | -0.02 | 0 | 0.77 | -94.26 | 4.97 | 771.93 | 3.79 | 457.35 | 0.37 | -5.13 | 0.25 | 4.17 | 178.91 | -53.13 |
| 2019 (6) | 5.0 | 0 | -3.27 | 0 | 0.62 | -83.47 | -0.18 | 0 | 1.73 | 0 | 3.96 | 165.77 | 0 | 0 | 13.34 | 236.07 | 0.57 | -77.2 | 0.68 | -70.69 | 0.39 | 178.57 | 0.24 | 14.29 | 381.68 | 0 |
| 2018 (5) | -1.04 | 0 | -1.91 | 0 | 3.75 | 14.33 | 0.03 | 0 | -2.95 | 0 | 1.49 | 413.79 | -0.01 | 0 | 3.97 | 349.18 | 2.5 | -33.86 | 2.32 | -23.93 | 0.14 | 16.67 | 0.21 | 5.0 | -38.95 | 0 |
| 2017 (4) | -2.08 | 0 | -0.5 | 0 | 3.28 | 0 | -0.23 | 0 | -2.58 | 0 | 0.29 | 314.29 | -0.02 | 0 | 0.88 | 169.58 | 3.78 | 122.35 | 3.05 | 169.91 | 0.12 | -14.29 | 0.2 | 0.0 | -61.72 | 0 |
| 2016 (3) | 2.71 | 392.73 | -0.62 | 0 | -0.92 | 0 | 0 | 0 | 2.09 | 1000.0 | 0.07 | -22.22 | 0 | 0 | 0.33 | -13.22 | 1.7 | -47.53 | 1.13 | -55.16 | 0.14 | -6.67 | 0.2 | 17.65 | 184.35 | 851.94 |
| 2015 (2) | 0.55 | -76.29 | -0.36 | 0 | -1.35 | 0 | -0.09 | 0 | 0.19 | -94.82 | 0.09 | -40.0 | 0.01 | 0 | 0.38 | -46.98 | 3.24 | 21.8 | 2.52 | 11.01 | 0.15 | 7.14 | 0.17 | 70.0 | 19.37 | -79.05 |
| 2014 (1) | 2.32 | 18.37 | 1.35 | 0 | -1.77 | 0 | -0.06 | 0 | 3.67 | 123.78 | 0.15 | -11.76 | -0.04 | 0 | 0.71 | -25.64 | 2.66 | 10.37 | 2.27 | 14.07 | 0.14 | -6.67 | 0.1 | 25.0 | 92.43 | 4.69 |
| 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) | 2.4 | 26.98 | 748.65 | 0.03 | 100.79 | 133.33 | -1.92 | -163.37 | -448.57 | -0.65 | -181.25 | -44.44 | 2.43 | 226.56 | 628.26 | 0.46 | -83.03 | 666.67 | 0 | 100.0 | 100.0 | 3.33 | -84.81 | 715.45 | 1.04 | -48.51 | -44.39 | 1.02 | -45.45 | -12.82 | 0.15 | -21.05 | -6.25 | 0.06 | -14.29 | 0.0 | 195.12 | 119.9 | 833.03 |
| 23Q3 (19) | 1.89 | 148.68 | 366.2 | -3.81 | -1260.71 | 43.97 | 3.03 | 682.69 | -20.89 | 0.8 | 273.91 | 1042.86 | -1.92 | -500.0 | 74.43 | 2.71 | 3771.43 | -60.84 | -0.04 | 0 | 0 | 21.89 | 4969.13 | -49.26 | 2.02 | -14.77 | -26.28 | 1.87 | 10.0 | -17.98 | 0.19 | 11.76 | 18.75 | 0.07 | 16.67 | 16.67 | 88.73 | 125.33 | 412.44 |
| 23Q2 (18) | 0.76 | -17.39 | -77.38 | -0.28 | -566.67 | 78.29 | -0.52 | -123.74 | -18.18 | -0.46 | -164.79 | -1633.33 | 0.48 | -51.02 | -76.81 | 0.07 | -22.22 | -93.4 | 0 | 100.0 | 0 | 0.43 | -24.77 | -94.11 | 2.37 | 4.87 | 22.16 | 1.7 | -10.05 | 1.19 | 0.17 | 6.25 | 21.43 | 0.06 | 0.0 | 0.0 | 39.38 | -9.69 | -77.97 |
| 23Q1 (17) | 0.92 | 348.65 | 156.79 | 0.06 | 166.67 | 0.0 | 2.19 | 725.71 | 830.0 | 0.71 | 257.78 | 231.48 | 0.98 | 313.04 | 162.82 | 0.09 | 50.0 | 800.0 | -0.1 | -900.0 | -150.0 | 0.57 | 40.72 | 611.73 | 2.26 | 20.86 | 20.86 | 1.89 | 61.54 | 22.73 | 0.16 | 0.0 | 45.45 | 0.06 | 0.0 | 20.0 | 43.60 | 263.8 | 145.76 |
| 22Q4 (16) | -0.37 | 47.89 | -109.14 | -0.09 | 98.68 | 95.83 | -0.35 | -109.14 | 68.47 | -0.45 | -742.86 | -309.09 | -0.46 | 93.87 | -124.34 | 0.06 | -99.13 | -96.86 | -0.01 | 0 | 95.24 | 0.41 | -99.05 | -97.28 | 1.87 | -31.75 | -18.7 | 1.17 | -48.68 | -37.43 | 0.16 | 0.0 | 45.45 | 0.06 | 0.0 | 20.0 | -26.62 | 6.27 | -113.34 |
| 22Q3 (15) | -0.71 | -121.13 | -120.17 | -6.8 | -427.13 | -4433.33 | 3.83 | 970.45 | 55.69 | 0.07 | 133.33 | -80.0 | -7.51 | -462.8 | -322.85 | 6.92 | 552.83 | 22966.67 | 0 | 0 | 100.0 | 43.14 | 488.93 | 19831.67 | 2.74 | 41.24 | 17.6 | 2.28 | 35.71 | 22.58 | 0.16 | 14.29 | 77.78 | 0.06 | 0.0 | 20.0 | -28.40 | -115.89 | -116.14 |
| 22Q2 (14) | 3.36 | 307.41 | 2500.0 | -1.29 | -2250.0 | -2480.0 | -0.44 | -46.67 | 63.33 | 0.03 | 105.56 | 109.09 | 2.07 | 232.69 | 1189.47 | 1.06 | 10500.0 | 5200.0 | 0 | 100.0 | 0 | 7.33 | 8983.62 | 4368.56 | 1.94 | 3.74 | -8.06 | 1.68 | 9.09 | 6.33 | 0.14 | 27.27 | 55.56 | 0.06 | 20.0 | 20.0 | 178.72 | 287.55 | 2295.74 |
| 22Q1 (13) | -1.62 | -140.0 | -149.23 | 0.06 | 102.78 | 120.69 | -0.3 | 72.97 | 3.23 | -0.54 | -390.91 | -237.5 | -1.56 | -182.54 | -65.96 | 0.01 | -99.48 | -95.83 | -0.04 | 80.95 | 0 | 0.08 | -99.46 | -96.55 | 1.87 | -18.7 | 24.67 | 1.54 | -17.65 | 27.27 | 0.11 | 0.0 | 22.22 | 0.05 | 0.0 | 0.0 | -95.29 | -147.76 | -97.92 |
| 21Q4 (12) | 4.05 | 15.06 | -5.59 | -2.16 | -1340.0 | -2300.0 | -1.11 | -145.12 | -81.97 | -0.11 | -131.43 | -175.0 | 1.89 | -43.92 | -55.0 | 1.91 | 6266.67 | 19000.0 | -0.21 | -950.0 | -950.0 | 14.99 | 6826.37 | 14757.22 | 2.3 | -1.29 | 19.79 | 1.87 | 0.54 | 32.62 | 0.11 | 22.22 | 22.22 | 0.05 | 0.0 | 0.0 | 199.51 | 13.36 | -27.92 |
| 21Q3 (11) | 3.52 | 2614.29 | 304.6 | -0.15 | -200.0 | -236.36 | 2.46 | 305.0 | 173.33 | 0.35 | 206.06 | 537.5 | 3.37 | 1873.68 | 243.88 | 0.03 | 50.0 | -25.0 | -0.02 | 0 | 0 | 0.22 | 32.03 | -51.46 | 2.33 | 10.43 | 113.76 | 1.86 | 17.72 | 121.43 | 0.09 | 0.0 | -10.0 | 0.05 | 0.0 | -16.67 | 176.00 | 2262.29 | 102.3 |
| 21Q2 (10) | -0.14 | 78.46 | -105.58 | -0.05 | 82.76 | 0 | -1.2 | -287.1 | 9.09 | -0.33 | -106.25 | -243.48 | -0.19 | 79.79 | -107.57 | 0.02 | -91.67 | 100.0 | 0 | 0 | 0 | 0.16 | -92.98 | 41.15 | 2.11 | 40.67 | 34.39 | 1.58 | 30.58 | 30.58 | 0.09 | 0.0 | 0.0 | 0.05 | 0.0 | -16.67 | -8.14 | 83.09 | -104.41 |
| 21Q1 (9) | -0.65 | -115.15 | -409.52 | -0.29 | -222.22 | 3.33 | -0.31 | 49.18 | -63.16 | -0.16 | -300.0 | 51.52 | -0.94 | -122.38 | -944.44 | 0.24 | 2300.0 | 20.0 | 0 | 100.0 | 0 | 2.34 | 2215.87 | -24.4 | 1.5 | -21.88 | 284.62 | 1.21 | -14.18 | 255.88 | 0.09 | 0.0 | 0.0 | 0.05 | 0.0 | -28.57 | -48.15 | -117.4 | -214.64 |
| 20Q4 (8) | 4.29 | 393.1 | 42.52 | -0.09 | -181.82 | -125.0 | -0.61 | -167.78 | -190.48 | -0.04 | 50.0 | -180.0 | 4.2 | 328.57 | 41.41 | 0.01 | -75.0 | -93.75 | -0.02 | 0 | 0 | 0.10 | -77.37 | -96.66 | 1.92 | 76.15 | 1014.29 | 1.41 | 67.86 | 14200.0 | 0.09 | -10.0 | -10.0 | 0.05 | -16.67 | -28.57 | 276.77 | 218.13 | -85.29 |
| 20Q3 (7) | 0.87 | -65.34 | 123.08 | 0.11 | 0 | -47.62 | 0.9 | 168.18 | 132.37 | -0.08 | -134.78 | 0.0 | 0.98 | -60.96 | 63.33 | 0.04 | 300.0 | -69.23 | 0 | 0 | 0 | 0.45 | 283.95 | -73.96 | 1.09 | -30.57 | 619.05 | 0.84 | -30.58 | 1780.0 | 0.1 | 11.11 | -9.09 | 0.06 | 0.0 | 0.0 | 87.00 | -52.86 | -73.23 |
| 20Q2 (6) | 2.51 | 1095.24 | 68.46 | 0 | 100.0 | -100.0 | -1.32 | -594.74 | -6500.0 | 0.23 | 169.7 | 0 | 2.51 | 2888.89 | 61.94 | 0.01 | -95.0 | -93.33 | 0 | 0 | 0 | 0.12 | -96.24 | -93.16 | 1.57 | 302.56 | 234.04 | 1.21 | 255.88 | 218.42 | 0.09 | 0.0 | -10.0 | 0.06 | -14.29 | 50.0 | 184.56 | 339.43 | -35.59 |
| 20Q1 (5) | 0.21 | -93.02 | 110.0 | -0.3 | -650.0 | 91.4 | -0.19 | 9.52 | -105.23 | -0.33 | -760.0 | -106.25 | -0.09 | -103.03 | 97.35 | 0.2 | 25.0 | -94.33 | 0 | 0 | 0 | 3.09 | 2.2 | -93.03 | 0.39 | 285.71 | -25.0 | 0.34 | 3500.0 | -5.56 | 0.09 | -10.0 | 0.0 | 0.07 | 0.0 | 0.0 | 42.00 | -97.77 | 118.4 |
| 19Q4 (4) | 3.01 | 671.79 | 0.0 | -0.04 | -119.05 | 0.0 | -0.21 | 92.45 | 0.0 | 0.05 | 162.5 | 0.0 | 2.97 | 395.0 | 0.0 | 0.16 | 23.08 | 0.0 | 0 | 0 | 0.0 | 3.02 | 76.59 | 0.0 | -0.21 | 0.0 | 0.0 | -0.01 | 80.0 | 0.0 | 0.1 | -9.09 | 0.0 | 0.07 | 16.67 | 0.0 | 1881.25 | 478.85 | 0.0 |
| 19Q3 (3) | 0.39 | -73.83 | 0.0 | 0.21 | 250.0 | 0.0 | -2.78 | -13800.0 | 0.0 | -0.08 | 0 | 0.0 | 0.6 | -61.29 | 0.0 | 0.13 | -13.33 | 0.0 | 0 | 0 | 0.0 | 1.71 | 0.94 | 0.0 | -0.21 | -144.68 | 0.0 | -0.05 | -113.16 | 0.0 | 0.11 | 10.0 | 0.0 | 0.06 | 50.0 | 0.0 | 325.00 | 13.42 | 0.0 |
| 19Q2 (2) | 1.49 | 1390.0 | 0.0 | 0.06 | 101.72 | 0.0 | -0.02 | -100.55 | 0.0 | 0 | 100.0 | 0.0 | 1.55 | 145.72 | 0.0 | 0.15 | -95.75 | 0.0 | 0 | 0 | 0.0 | 1.70 | -96.17 | 0.0 | 0.47 | -9.62 | 0.0 | 0.38 | 5.56 | 0.0 | 0.1 | 11.11 | 0.0 | 0.04 | -42.86 | 0.0 | 286.54 | 1390.0 | 0.0 |
| 19Q1 (1) | 0.1 | 0.0 | 0.0 | -3.49 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -3.39 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 44.35 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 19.23 | 0.0 | 0.0 |
