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) | 20.67 | 156.45 | 9.85 | 3183.33 | -9.23 | 0 | 0.07 | -46.15 | 30.52 | 265.07 | 1.18 | -21.33 | -0.09 | 0 | 1.46 | -18.61 | 10.06 | -15.75 | 9.69 | -9.78 | 1.32 | 45.05 | 0.63 | 293.75 | 177.58 | 160.2 |
| 2022 (9) | 8.06 | 0 | 0.3 | 0 | -4.76 | 0 | 0.13 | 44.44 | 8.36 | 0 | 1.5 | -52.53 | -0.39 | 0 | 1.80 | -63.92 | 11.94 | 117.49 | 10.74 | 138.14 | 0.91 | 7.06 | 0.16 | 6.67 | 68.25 | 0 |
| 2021 (8) | -3.89 | 0 | -1.64 | 0 | -3.19 | 0 | 0.09 | 350.0 | -5.53 | 0 | 3.16 | 1480.0 | 0.13 | 0 | 4.98 | 1368.0 | 5.49 | -11.59 | 4.51 | 17.75 | 0.85 | -10.53 | 0.15 | 15.38 | -70.60 | 0 |
| 2020 (7) | 7.24 | -2.16 | 0.86 | -1.15 | -5.9 | 0 | 0.02 | -66.67 | 8.1 | -2.06 | 0.2 | 0.0 | -0.18 | 0 | 0.34 | 4.24 | 6.21 | -13.75 | 3.83 | -30.62 | 0.95 | -3.06 | 0.13 | 116.67 | 147.45 | 30.72 |
| 2019 (6) | 7.4 | 139.48 | 0.87 | 357.89 | -7.69 | 0 | 0.06 | 200.0 | 8.27 | 152.13 | 0.2 | -39.39 | -0.09 | 0 | 0.33 | -42.82 | 7.2 | 55.17 | 5.52 | -24.69 | 0.98 | 55.56 | 0.06 | -14.29 | 112.80 | 193.15 |
| 2018 (5) | 3.09 | -36.02 | 0.19 | 0 | -5.61 | 0 | 0.02 | 100.0 | 3.28 | -18.41 | 0.33 | -43.1 | -0.02 | 0 | 0.57 | -46.91 | 4.64 | 1.31 | 7.33 | 30.89 | 0.63 | -5.97 | 0.07 | -22.22 | 38.48 | -49.33 |
| 2017 (4) | 4.83 | -36.53 | -0.81 | 0 | 5.59 | 115.0 | 0.01 | -92.31 | 4.02 | -44.93 | 0.58 | 75.76 | -0.02 | 0 | 1.07 | 87.25 | 4.58 | -33.91 | 5.6 | 9.59 | 0.67 | 4.69 | 0.09 | 50.0 | 75.94 | -42.02 |
| 2016 (3) | 7.61 | 24.14 | -0.31 | 0 | 2.6 | 0 | 0.13 | 160.0 | 7.3 | 28.07 | 0.33 | -43.1 | -0.17 | 0 | 0.57 | -55.62 | 6.93 | 61.54 | 5.11 | 59.19 | 0.64 | 10.34 | 0.06 | 20.0 | 130.98 | -17.95 |
| 2015 (2) | 6.13 | 303.29 | -0.43 | 0 | -0.48 | 0 | 0.05 | -54.55 | 5.7 | 352.38 | 0.58 | 65.71 | -0.08 | 0 | 1.29 | 36.98 | 4.29 | 1.9 | 3.21 | -18.94 | 0.58 | 7.41 | 0.05 | 66.67 | 159.64 | 375.76 |
| 2014 (1) | 1.52 | -5.0 | -0.26 | 0 | -2.68 | 0 | 0.11 | -15.38 | 1.26 | -44.98 | 0.35 | 45.83 | -0.09 | 0 | 0.94 | 22.26 | 4.21 | 139.2 | 3.96 | 35.15 | 0.54 | 0.0 | 0.03 | 50.0 | 33.55 | -26.81 |
| 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) | 2.26 | -72.93 | 10.78 | -0.21 | -108.47 | 4.55 | -0.08 | 99.12 | -33.33 | -0.08 | -188.89 | -366.67 | 2.05 | -81.07 | 12.64 | 0.15 | -11.76 | 0.0 | -0.17 | -342.86 | 45.16 | 0.74 | -10.11 | 11.41 | 2.49 | -3.86 | -28.45 | 0.61 | -78.14 | -79.39 | 0.38 | 2.7 | 52.0 | 0.22 | -4.35 | 633.33 | 186.78 | -24.17 | 196.65 |
| 23Q3 (19) | 8.35 | 131.94 | 100.24 | 2.48 | -68.92 | 629.41 | -9.13 | -9030.0 | -77.97 | 0.09 | 80.0 | 28.57 | 10.83 | -6.48 | 140.13 | 0.17 | -64.58 | -86.29 | 0.07 | 0 | 275.0 | 0.82 | -64.7 | -86.32 | 2.59 | -1.15 | -2.63 | 2.79 | -12.81 | -21.85 | 0.37 | 15.62 | 60.87 | 0.23 | 43.75 | 360.0 | 246.31 | 151.79 | 127.41 |
| 23Q2 (18) | 3.6 | -44.27 | 2500.0 | 7.98 | 2146.15 | 3369.57 | -0.1 | -225.0 | 88.51 | 0.05 | 400.0 | 350.0 | 11.58 | 90.77 | 14375.0 | 0.48 | 26.32 | 860.0 | 0 | 0 | 100.0 | 2.33 | 18.51 | 873.54 | 2.62 | 10.55 | -30.87 | 3.2 | 3.56 | 9.22 | 0.32 | 28.0 | 39.13 | 0.16 | 433.33 | 220.0 | 97.83 | -48.97 | 2193.48 |
| 23Q1 (17) | 6.46 | 216.67 | 223.0 | -0.39 | -77.27 | -680.0 | 0.08 | 233.33 | -93.85 | 0.01 | -66.67 | -80.0 | 6.07 | 233.52 | 211.28 | 0.38 | 153.33 | 442.86 | 0 | 100.0 | 0 | 1.97 | 196.28 | 449.33 | 2.37 | -31.9 | 17.91 | 3.09 | 4.39 | 139.53 | 0.25 | 0.0 | 19.05 | 0.03 | 0.0 | -25.0 | 191.69 | 204.45 | 47.6 |
| 22Q4 (16) | 2.04 | -51.08 | 312.5 | -0.22 | -164.71 | -1200.0 | -0.06 | 98.83 | 68.42 | 0.03 | -57.14 | 0.0 | 1.82 | -59.65 | 293.62 | 0.15 | -87.9 | -6.25 | -0.31 | -675.0 | -3200.0 | 0.66 | -88.96 | -12.03 | 3.48 | 30.83 | 18.77 | 2.96 | -17.09 | -1.66 | 0.25 | 8.7 | 19.05 | 0.03 | -40.0 | -25.0 | 62.96 | -41.87 | 313.81 |
| 22Q3 (15) | 4.17 | 2880.0 | 359.01 | 0.34 | 47.83 | -71.9 | -5.13 | -489.66 | -3.01 | 0.07 | 450.0 | 75.0 | 4.51 | 5537.5 | 1227.5 | 1.24 | 2380.0 | 4033.33 | -0.04 | 0.0 | -136.36 | 6.02 | 2411.32 | 3031.62 | 2.66 | -29.82 | 94.16 | 3.57 | 21.84 | 279.79 | 0.23 | 0.0 | 9.52 | 0.05 | 0.0 | 66.67 | 108.31 | 2417.87 | 179.38 |
| 22Q2 (14) | -0.15 | -107.5 | 95.5 | 0.23 | 560.0 | 109.2 | -0.87 | -166.92 | -138.5 | -0.02 | -140.0 | -300.0 | 0.08 | -95.9 | 101.37 | 0.05 | -28.57 | -98.28 | -0.04 | 0 | -113.79 | 0.24 | -33.13 | -98.84 | 3.79 | 88.56 | 465.67 | 2.93 | 127.13 | 1365.0 | 0.23 | 9.52 | 4.55 | 0.05 | 25.0 | 25.0 | -4.67 | -103.6 | 99.35 |
| 22Q1 (13) | 2.0 | 308.33 | -0.99 | -0.05 | -350.0 | 86.11 | 1.3 | 784.21 | 548.28 | 0.05 | 66.67 | 400.0 | 1.95 | 307.45 | 17.47 | 0.07 | -56.25 | 0.0 | 0 | -100.0 | 100.0 | 0.36 | -52.55 | -35.09 | 2.01 | -31.4 | 294.12 | 1.29 | -57.14 | 258.33 | 0.21 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 129.87 | 541.02 | -60.78 |
| 21Q4 (12) | -0.96 | 40.37 | -122.48 | 0.02 | -98.35 | 105.26 | -0.19 | 96.18 | 44.12 | 0.03 | -25.0 | 250.0 | -0.94 | -135.0 | -124.16 | 0.16 | 433.33 | 433.33 | 0.01 | -90.91 | 105.88 | 0.76 | 293.01 | 255.47 | 2.93 | 113.87 | 83.12 | 3.01 | 220.21 | 161.74 | 0.21 | 0.0 | -4.55 | 0.04 | 33.33 | 0.0 | -29.45 | 78.42 | -109.72 |
| 21Q3 (11) | -1.61 | 51.65 | -172.2 | 1.21 | 148.4 | -24.38 | -4.98 | -320.35 | 10.11 | 0.04 | 300.0 | 33.33 | -0.4 | 93.14 | -110.44 | 0.03 | -98.97 | -50.0 | 0.11 | -62.07 | 450.0 | 0.19 | -99.07 | -52.34 | 1.37 | 104.48 | 0.0 | 0.94 | 370.0 | 32.39 | 0.21 | -4.55 | -12.5 | 0.03 | -25.0 | 0.0 | -136.44 | 81.15 | -159.96 |
| 21Q2 (10) | -3.33 | -264.85 | -445.9 | -2.5 | -594.44 | -1036.36 | 2.26 | 879.31 | 2411.11 | 0.01 | 0.0 | 103.7 | -5.83 | -451.2 | -602.41 | 2.9 | 4042.86 | 5700.0 | 0.29 | 203.57 | 3000.0 | 20.64 | 3635.94 | 6513.24 | 0.67 | 31.37 | -67.16 | 0.2 | -44.44 | -91.38 | 0.22 | 4.76 | -8.33 | 0.04 | 0.0 | 33.33 | -723.91 | -318.61 | -2973.66 |
| 21Q1 (9) | 2.02 | -52.69 | 49.63 | -0.36 | 5.26 | -157.14 | -0.29 | 14.71 | -141.67 | 0.01 | 150.0 | -96.43 | 1.66 | -57.33 | 37.19 | 0.07 | 133.33 | 0.0 | -0.28 | -64.71 | -2700.0 | 0.55 | 159.85 | 10.34 | 0.51 | -68.12 | -57.14 | 0.36 | -68.7 | 202.86 | 0.21 | -4.55 | -12.5 | 0.04 | 0.0 | 33.33 | 331.15 | 9.35 | 0 |
| 20Q4 (8) | 4.27 | 91.48 | 2568.75 | -0.38 | -123.75 | -5.56 | -0.34 | 93.86 | -88.89 | -0.02 | -166.67 | -100.0 | 3.89 | 1.57 | 2045.0 | 0.03 | -50.0 | -70.0 | -0.17 | -950.0 | -1600.0 | 0.21 | -47.31 | -66.6 | 1.6 | 16.79 | -21.95 | 1.15 | 61.97 | -37.5 | 0.22 | -8.33 | -8.33 | 0.04 | 33.33 | 100.0 | 302.84 | 33.09 | 3874.73 |
| 20Q3 (7) | 2.23 | 465.57 | -11.86 | 1.6 | 827.27 | 17.65 | -5.54 | -6255.56 | 19.59 | 0.03 | 111.11 | 160.0 | 3.83 | 561.45 | -1.54 | 0.06 | 20.0 | 50.0 | 0.02 | 300.0 | 166.67 | 0.40 | 29.28 | 44.35 | 1.37 | -32.84 | -11.04 | 0.71 | -69.4 | -10.13 | 0.24 | 0.0 | 0.0 | 0.03 | 0.0 | 200.0 | 227.55 | 1066.16 | -6.46 |
| 20Q2 (6) | -0.61 | -145.19 | -131.94 | -0.22 | -57.14 | -100.0 | 0.09 | 175.0 | 160.0 | -0.27 | -196.43 | -28.57 | -0.83 | -168.6 | -146.11 | 0.05 | -28.57 | 0.0 | -0.01 | 0.0 | 80.0 | 0.31 | -37.67 | 0.19 | 2.04 | 71.43 | 3.03 | 2.32 | 762.86 | 293.22 | 0.24 | 0.0 | 0.0 | 0.03 | 0.0 | 200.0 | -23.55 | 0 | -110.36 |
| 20Q1 (5) | 1.35 | 743.75 | -51.61 | -0.14 | 61.11 | -600.0 | -0.12 | 33.33 | 74.47 | 0.28 | 2900.0 | -15.15 | 1.21 | 705.0 | -56.32 | 0.07 | -30.0 | 250.0 | -0.01 | 0.0 | 0 | 0.50 | -21.34 | 285.8 | 1.19 | -41.95 | -27.44 | -0.35 | -119.02 | -115.22 | 0.24 | 0.0 | -7.69 | 0.03 | 50.0 | 200.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 0.16 | -93.68 | 0.0 | -0.36 | -126.47 | 0.0 | -0.18 | 97.39 | 0.0 | -0.01 | 80.0 | 0.0 | -0.2 | -105.14 | 0.0 | 0.1 | 150.0 | 0.0 | -0.01 | 66.67 | 0.0 | 0.64 | 127.72 | 0.0 | 2.05 | 33.12 | 0.0 | 1.84 | 132.91 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 7.62 | -96.87 | 0.0 |
| 19Q3 (3) | 2.53 | 32.46 | 0.0 | 1.36 | 1336.36 | 0.0 | -6.89 | -4493.33 | 0.0 | -0.05 | 76.19 | 0.0 | 3.89 | 116.11 | 0.0 | 0.04 | -20.0 | 0.0 | -0.03 | 40.0 | 0.0 | 0.28 | -10.27 | 0.0 | 1.54 | -22.22 | 0.0 | 0.79 | 33.9 | 0.0 | 0.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 243.27 | 6.99 | 0.0 |
| 19Q2 (2) | 1.91 | -31.54 | 0.0 | -0.11 | -450.0 | 0.0 | -0.15 | 68.09 | 0.0 | -0.21 | -163.64 | 0.0 | 1.8 | -35.02 | 0.0 | 0.05 | 150.0 | 0.0 | -0.05 | 0 | 0.0 | 0.31 | 140.03 | 0.0 | 1.98 | 20.73 | 0.0 | 0.59 | -74.35 | 0.0 | 0.24 | -7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 227.38 | 109.45 | 0.0 |
| 19Q1 (1) | 2.79 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 108.56 | 0.0 | 0.0 |
