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) | 49.65 | -4.46 | -7.13 | 0 | -37.9 | 0 | 3.21 | 0 | 42.52 | 8.5 | 10.09 | -39.33 | 1.21 | 0.0 | 4.14 | -16.1 | 30.41 | -47.21 | 24.04 | -49.93 | 8.32 | 17.18 | 0.4 | -2.44 | 151.56 | 61.91 |
| 2022 (9) | 51.97 | 176.58 | -12.78 | 0 | -11.41 | 0 | -0.26 | 0 | 39.19 | 629.8 | 16.63 | 54.55 | 1.21 | 0 | 4.93 | 6.42 | 57.61 | 83.47 | 48.01 | 103.17 | 7.1 | 18.73 | 0.41 | -6.82 | 93.61 | 49.7 |
| 2021 (8) | 18.79 | 345.26 | -13.42 | 0 | -5.5 | 0 | 0.08 | -11.11 | 5.37 | 0 | 10.76 | 62.78 | -2.0 | 0 | 4.63 | -0.22 | 31.4 | 91.35 | 23.63 | 109.12 | 5.98 | 24.58 | 0.44 | 266.67 | 62.53 | 140.34 |
| 2020 (7) | 4.22 | -79.32 | -18.04 | 0 | 3.23 | 0 | 0.09 | 12.5 | -13.82 | 0 | 6.61 | -5.71 | -0.29 | 0 | 4.65 | 13.98 | 16.41 | -41.1 | 11.3 | -48.07 | 4.8 | 13.21 | 0.12 | -7.69 | 26.02 | -66.69 |
| 2019 (6) | 20.41 | -2.2 | -7.36 | 0 | -10.31 | 0 | 0.08 | 0 | 13.05 | 3.98 | 7.01 | 27.45 | -0.7 | 0 | 4.08 | 18.61 | 27.86 | 12.79 | 21.76 | 8.47 | 4.24 | 39.47 | 0.13 | 30.0 | 78.11 | -13.17 |
| 2018 (5) | 20.87 | 33.01 | -8.32 | 0 | -8.19 | 0 | -0.06 | 0 | 12.55 | 3.29 | 5.5 | 52.35 | -0.49 | 0 | 3.44 | 37.52 | 24.7 | 16.18 | 20.06 | 45.05 | 3.04 | 1.33 | 0.1 | 150.0 | 89.96 | -3.28 |
| 2017 (4) | 15.69 | -23.61 | -3.54 | 0 | -18.93 | 0 | 0.12 | 0 | 12.15 | -48.34 | 3.61 | 112.35 | 0.03 | 0 | 2.50 | 98.8 | 21.26 | 17.85 | 13.83 | -12.85 | 3.0 | 2.39 | 0.04 | 100.0 | 93.01 | -14.78 |
| 2016 (3) | 20.54 | -21.51 | 2.98 | 0 | -9.93 | 0 | -0.12 | 0 | 23.52 | 6.57 | 1.7 | -37.27 | -0.13 | 0 | 1.26 | -21.15 | 18.04 | -7.87 | 15.87 | -7.63 | 2.93 | -8.15 | 0.02 | 0.0 | 109.14 | -14.97 |
| 2015 (2) | 26.17 | 8.68 | -4.1 | 0 | -39.09 | 0 | -0.03 | 0 | 22.07 | -38.28 | 2.71 | -13.42 | -0.15 | 0 | 1.59 | -15.98 | 19.58 | 4.93 | 17.18 | 16.47 | 3.19 | 2.24 | 0.02 | -80.0 | 128.35 | -4.22 |
| 2014 (1) | 24.08 | 0 | 11.68 | 0 | -23.38 | 0 | -0.26 | 0 | 35.76 | 0 | 3.13 | 0 | 0.28 | 0 | 1.90 | 0 | 18.66 | 0 | 14.75 | 0 | 3.12 | 0 | 0.1 | 0 | 134.00 | 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) | 3.78 | -46.69 | -71.73 | -1.43 | 45.83 | -41.58 | 0.8 | 102.54 | 121.16 | 3.09 | 15350.0 | 1244.44 | 2.35 | -47.19 | -80.99 | 1.98 | -20.8 | -67.0 | 0.31 | -3.12 | -92.35 | 2.82 | -40.98 | -56.62 | 11.32 | 98.6 | -35.9 | 7.0 | 48.94 | -36.59 | 2.12 | 0.0 | 7.61 | 0.1 | 0.0 | 0.0 | 41.00 | -59.99 | -59.8 |
| 23Q3 (19) | 7.09 | -67.66 | -56.32 | -2.64 | 9.28 | -221.95 | -31.52 | -553.94 | -75.6 | 0.02 | 100.0 | -83.33 | 4.45 | -76.59 | -71.12 | 2.5 | -28.98 | -34.9 | 0.32 | -3.03 | 121.62 | 4.78 | -31.26 | 0.23 | 5.7 | 58.33 | -57.11 | 4.7 | -10.13 | -65.29 | 2.12 | 3.92 | 13.37 | 0.1 | 0.0 | -9.09 | 102.46 | -65.55 | -2.03 |
| 23Q2 (18) | 21.92 | 29.93 | 22.94 | -2.91 | -1978.57 | 71.75 | -4.82 | -104.24 | -167.13 | 0.01 | -90.0 | 0.0 | 19.01 | 13.63 | 152.46 | 3.52 | 68.42 | -5.63 | 0.33 | 37.5 | 135.11 | 6.96 | 136.03 | 56.14 | 3.6 | -63.23 | -75.21 | 5.23 | -26.44 | -61.2 | 2.04 | -0.49 | 22.16 | 0.1 | 0.0 | 0.0 | 297.42 | 63.26 | 154.39 |
| 23Q1 (17) | 16.87 | 26.18 | 271.59 | -0.14 | 86.14 | 78.46 | -2.36 | 37.57 | -175.16 | 0.1 | 137.04 | 183.33 | 16.73 | 35.36 | 330.08 | 2.09 | -65.17 | -31.7 | 0.24 | -94.07 | 157.14 | 2.95 | -54.7 | -22.04 | 9.79 | -44.56 | -19.36 | 7.11 | -35.6 | -28.47 | 2.05 | 4.06 | 28.93 | 0.1 | 0.0 | 0.0 | 182.18 | 78.64 | 366.69 |
| 22Q4 (16) | 13.37 | -17.62 | 699.55 | -1.01 | -23.17 | 39.52 | -3.78 | 78.94 | -184.0 | -0.27 | -325.0 | -485.71 | 12.36 | -19.79 | 416.92 | 6.0 | 56.25 | 172.73 | 4.05 | 373.65 | 798.28 | 6.51 | 36.36 | 86.5 | 17.66 | 32.88 | 105.59 | 11.04 | -18.46 | 87.12 | 1.97 | 5.35 | 25.48 | 0.1 | -9.09 | -9.09 | 101.98 | -2.48 | 446.65 |
| 22Q3 (15) | 16.23 | -8.97 | 64.44 | -0.82 | 92.04 | 85.12 | -17.95 | -350.0 | -131.02 | 0.12 | 1100.0 | 148.0 | 15.41 | 104.65 | 253.44 | 3.84 | 2.95 | -5.42 | -1.48 | -57.45 | -117.65 | 4.77 | 7.08 | -39.93 | 13.29 | -8.47 | 116.1 | 13.54 | 0.45 | 209.13 | 1.87 | 11.98 | 16.88 | 0.11 | 10.0 | 10.0 | 104.57 | -10.56 | -35.58 |
| 22Q2 (14) | 17.83 | 292.73 | 555.51 | -10.3 | -1484.62 | -1807.41 | 7.18 | 128.66 | 354.61 | 0.01 | 108.33 | -95.0 | 7.53 | 93.57 | 245.41 | 3.73 | 21.9 | 45.7 | -0.94 | -123.81 | -594.74 | 4.46 | 17.85 | 4.54 | 14.52 | 19.6 | 89.06 | 13.48 | 35.61 | 136.49 | 1.67 | 5.03 | 18.44 | 0.1 | 0.0 | 66.67 | 116.92 | 199.51 | 208.2 |
| 22Q1 (13) | 4.54 | 303.59 | -46.21 | -0.65 | 61.08 | 88.6 | 3.14 | -30.22 | 423.33 | -0.12 | -271.43 | -340.0 | 3.89 | 199.74 | 41.97 | 3.06 | 39.09 | 57.73 | -0.42 | 27.59 | 54.84 | 3.78 | 8.38 | 13.12 | 12.14 | 41.33 | 35.19 | 9.94 | 68.47 | 29.93 | 1.59 | 1.27 | 14.39 | 0.1 | -9.09 | -41.18 | 39.04 | 232.69 | -57.4 |
| 21Q4 (12) | -2.23 | -122.59 | 77.41 | -1.67 | 69.69 | 84.32 | 4.5 | 157.92 | -41.41 | 0.07 | 128.0 | -30.0 | -3.9 | -189.45 | 80.99 | 2.2 | -45.81 | 1.38 | -0.58 | 14.71 | -75.76 | 3.49 | -56.08 | -20.28 | 8.59 | 39.67 | 17.19 | 5.9 | 34.7 | 21.15 | 1.57 | -1.88 | 18.94 | 0.11 | 10.0 | 266.67 | -29.42 | -118.12 | 81.46 |
| 21Q3 (11) | 9.87 | 262.87 | 1181.82 | -5.51 | -920.37 | -4.75 | -7.77 | -175.53 | -129.88 | -0.25 | -225.0 | -412.5 | 4.36 | 100.0 | 197.1 | 4.06 | 58.59 | 83.71 | -0.68 | -457.89 | -750.0 | 7.95 | 86.35 | 11.0 | 6.15 | -19.92 | 118.09 | 4.38 | -23.16 | 229.32 | 1.6 | 13.48 | 39.13 | 0.1 | 66.67 | 233.33 | 162.34 | 327.92 | 429.17 |
| 21Q2 (10) | 2.72 | -67.77 | -58.6 | -0.54 | 90.53 | 57.81 | -2.82 | -570.0 | -664.0 | 0.2 | 300.0 | 266.67 | 2.18 | -20.44 | -58.79 | 2.56 | 31.96 | 79.02 | 0.19 | 120.43 | 280.0 | 4.26 | 27.52 | -23.63 | 7.68 | -14.48 | 440.85 | 5.7 | -25.49 | 612.5 | 1.41 | 1.44 | 21.55 | 0.06 | -64.71 | 100.0 | 37.94 | -58.6 | -88.51 |
| 21Q1 (9) | 8.44 | 185.51 | 25.04 | -5.7 | 46.48 | -570.59 | 0.6 | -92.19 | 137.97 | 0.05 | -50.0 | 66.67 | 2.74 | 113.35 | -53.56 | 1.94 | -10.6 | 142.5 | -0.93 | -181.82 | -1428.57 | 3.34 | -23.62 | 51.58 | 8.98 | 22.51 | 85.54 | 7.65 | 57.08 | 77.91 | 1.39 | 5.3 | 19.83 | 0.17 | 466.67 | 466.67 | 91.64 | 157.75 | -25.47 |
| 20Q4 (8) | -9.87 | -1381.82 | -260.49 | -10.65 | -102.47 | -386.3 | 7.68 | 327.22 | 418.92 | 0.1 | 25.0 | 233.33 | -20.52 | -357.02 | -618.18 | 2.17 | -1.81 | -18.73 | -0.33 | -312.5 | -10.0 | 4.38 | -38.84 | -16.68 | 7.33 | 159.93 | -25.36 | 4.87 | 266.17 | -33.29 | 1.32 | 14.78 | 22.22 | 0.03 | 0.0 | -25.0 | -158.68 | -617.26 | -317.25 |
| 20Q3 (7) | 0.77 | -88.28 | -66.23 | -5.26 | -310.94 | 0 | -3.38 | -776.0 | 75.86 | 0.08 | 166.67 | -11.11 | -4.49 | -184.88 | -296.93 | 2.21 | 54.55 | 74.02 | -0.08 | -260.0 | 0.0 | 7.16 | 28.21 | 141.89 | 2.82 | 98.59 | -61.63 | 1.33 | 66.25 | -78.82 | 1.15 | -0.86 | 5.5 | 0.03 | 0.0 | 0.0 | 30.68 | -90.71 | -0.43 |
| 20Q2 (6) | 6.57 | -2.67 | 93.24 | -1.28 | -50.59 | 22.42 | 0.5 | 131.65 | 2400.0 | -0.12 | -500.0 | -140.0 | 5.29 | -10.34 | 202.29 | 1.43 | 78.75 | -2.72 | 0.05 | -28.57 | 150.0 | 5.58 | 153.08 | 37.39 | 1.42 | -70.66 | -68.58 | 0.8 | -81.4 | -79.0 | 1.16 | 0.0 | 9.43 | 0.03 | 0.0 | 0.0 | 330.15 | 168.52 | 375.81 |
| 20Q1 (5) | 6.75 | 9.76 | -21.33 | -0.85 | 61.19 | 75.85 | -1.58 | -206.76 | -172.15 | 0.03 | 0.0 | 200.0 | 5.9 | 48.99 | 16.6 | 0.8 | -70.04 | -49.69 | 0.07 | 123.33 | 133.33 | 2.21 | -58.01 | -41.55 | 4.84 | -50.71 | -21.56 | 4.3 | -41.1 | -1.6 | 1.16 | 7.41 | 16.0 | 0.03 | -25.0 | 0.0 | 122.95 | 68.33 | -22.62 |
| 19Q4 (4) | 6.15 | 169.74 | 0.0 | -2.19 | 0 | 0.0 | 1.48 | 110.57 | 0.0 | 0.03 | -66.67 | 0.0 | 3.96 | 73.68 | 0.0 | 2.67 | 110.24 | 0.0 | -0.3 | -275.0 | 0.0 | 5.25 | 77.55 | 0.0 | 9.82 | 33.61 | 0.0 | 7.3 | 16.24 | 0.0 | 1.08 | -0.92 | 0.0 | 0.04 | 33.33 | 0.0 | 73.04 | 137.06 | 0.0 |
| 19Q3 (3) | 2.28 | -32.94 | 0.0 | 0 | 100.0 | 0.0 | -14.0 | -70100.0 | 0.0 | 0.09 | 280.0 | 0.0 | 2.28 | 30.29 | 0.0 | 1.27 | -13.61 | 0.0 | -0.08 | 20.0 | 0.0 | 2.96 | -27.18 | 0.0 | 7.35 | 62.61 | 0.0 | 6.28 | 64.83 | 0.0 | 1.09 | 2.83 | 0.0 | 0.03 | 0.0 | 0.0 | 30.81 | -55.6 | 0.0 |
| 19Q2 (2) | 3.4 | -60.37 | 0.0 | -1.65 | 53.12 | 0.0 | 0.02 | -99.09 | 0.0 | -0.05 | -600.0 | 0.0 | 1.75 | -65.42 | 0.0 | 1.47 | -7.55 | 0.0 | -0.1 | 52.38 | 0.0 | 4.06 | 7.66 | 0.0 | 4.52 | -26.74 | 0.0 | 3.81 | -12.81 | 0.0 | 1.06 | 6.0 | 0.0 | 0.03 | 0.0 | 0.0 | 69.39 | -56.33 | 0.0 |
| 19Q1 (1) | 8.58 | 0.0 | 0.0 | -3.52 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | 6.17 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 158.89 | 0.0 | 0.0 |
