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) | 20.33 | 74.96 | 3.35 | 0 | -15.8 | 0 | 0.84 | -58.62 | 23.68 | 137.27 | 0.97 | 10.23 | -0.16 | 0 | 0.98 | 33.77 | 11.36 | -24.97 | 4.2 | -50.35 | 2.32 | 4.98 | 1.09 | -41.08 | 267.15 | 187.84 |
| 2022 (9) | 11.62 | 382.16 | -1.64 | 0 | -7.94 | 0 | 2.03 | 497.06 | 9.98 | -35.86 | 0.88 | -27.87 | -0.14 | 0 | 0.73 | -44.5 | 15.14 | 43.37 | 8.46 | 81.55 | 2.21 | -1.34 | 1.85 | 40.15 | 92.81 | 216.56 |
| 2021 (8) | 2.41 | -51.21 | 13.15 | 0 | -18.74 | 0 | 0.34 | 209.09 | 15.56 | 263.55 | 1.22 | 269.7 | -0.08 | 0 | 1.32 | 224.63 | 10.56 | 126.12 | 4.66 | 275.81 | 2.24 | -8.57 | 1.32 | -13.16 | 29.32 | -69.08 |
| 2020 (7) | 4.94 | -32.51 | -0.66 | 0 | -2.51 | 0 | 0.11 | -42.11 | 4.28 | -39.72 | 0.33 | -45.0 | 0 | 0 | 0.41 | -33.74 | 4.67 | -53.25 | 1.24 | -72.98 | 2.45 | -11.55 | 1.52 | -6.17 | 94.82 | 16.32 |
| 2019 (6) | 7.32 | 10.57 | -0.22 | 0 | -2.66 | 0 | 0.19 | 0 | 7.1 | -28.64 | 0.6 | -58.04 | -0.18 | 0 | 0.62 | -57.7 | 9.99 | 41.3 | 4.59 | -38.8 | 2.77 | 21.49 | 1.62 | 1.25 | 81.51 | 40.13 |
| 2018 (5) | 6.62 | 62.25 | 3.33 | 0 | -17.13 | 0 | -0.06 | 0 | 9.95 | 0 | 1.43 | -52.81 | 0 | 0 | 1.46 | -72.75 | 7.07 | -5.48 | 7.5 | 4.31 | 2.28 | 94.87 | 1.6 | 29.03 | 58.17 | 36.88 |
| 2017 (4) | 4.08 | -54.11 | -31.38 | 0 | 43.98 | 66.21 | -0.16 | 0 | -27.3 | 0 | 3.03 | -21.91 | 0 | 0 | 5.34 | -47.8 | 7.48 | -2.86 | 7.19 | 10.62 | 1.17 | 108.93 | 1.24 | 195.24 | 42.50 | -64.24 |
| 2016 (3) | 8.89 | 53.01 | -34.02 | 0 | 26.46 | 0 | -0.34 | 0 | -25.13 | 0 | 3.88 | 43.7 | 0 | 0 | 10.23 | 14.56 | 7.7 | 12.41 | 6.5 | 5.52 | 0.56 | 7.69 | 0.42 | 1300.0 | 118.85 | 37.26 |
| 2015 (2) | 5.81 | 25.22 | -1.42 | 0 | -2.84 | 0 | 0.01 | 0 | 4.39 | 0 | 2.7 | 21.08 | 0 | 0 | 8.93 | 12.91 | 6.85 | 4.58 | 6.16 | 6.21 | 0.52 | 8.33 | 0.03 | 0.0 | 86.59 | 17.75 |
| 2014 (1) | 4.64 | -8.66 | -6.57 | 0 | 2.53 | 0 | -0.03 | 0 | -1.93 | 0 | 2.23 | -51.73 | 0 | 0 | 7.91 | -53.58 | 6.55 | 10.46 | 5.8 | 14.4 | 0.48 | 23.08 | 0.03 | 50.0 | 73.53 | -20.68 |
| 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) | 5.29 | -12.99 | -52.08 | -0.39 | -116.67 | -2.63 | -2.28 | 35.59 | 69.8 | 2.05 | 654.05 | 1105.88 | 4.9 | -16.95 | -54.03 | 0.34 | 54.55 | 1600.0 | -0.07 | -250.0 | 30.0 | 1.42 | 63.76 | 1920.3 | 1.78 | -46.22 | -35.27 | 0.27 | -83.83 | -57.81 | 0.59 | -1.67 | 3.51 | 0.24 | -17.24 | -60.0 | 480.91 | 102.49 | -21.16 |
| 23Q3 (19) | 6.08 | 190.91 | 1092.16 | -0.18 | -300.0 | 97.99 | -3.54 | -43.9 | -73.53 | -0.37 | 22.92 | -190.24 | 5.9 | 170.64 | 169.74 | 0.22 | -15.38 | -12.0 | -0.02 | 66.67 | -166.67 | 0.87 | -15.32 | 22.83 | 3.31 | -9.32 | -38.01 | 1.67 | 22.79 | -47.98 | 0.6 | 5.26 | 9.09 | 0.29 | 3.57 | -50.0 | 237.50 | 151.14 | 1921.08 |
| 23Q2 (18) | 2.09 | -69.58 | 63.28 | 0.09 | -97.65 | -98.83 | -2.46 | 67.29 | -17.14 | -0.48 | -33.33 | -136.92 | 2.18 | -79.63 | -75.67 | 0.26 | 73.33 | -56.67 | -0.06 | -200.0 | -114.63 | 1.02 | 62.16 | -50.36 | 3.65 | 39.31 | -4.45 | 1.36 | 51.11 | -41.88 | 0.57 | 1.79 | 3.64 | 0.28 | 0.0 | -17.65 | 94.57 | -76.05 | 138.64 |
| 23Q1 (17) | 6.87 | -37.77 | 667.77 | 3.83 | 1107.89 | 12666.67 | -7.52 | 0.4 | -300.53 | -0.36 | -311.76 | -340.0 | 10.7 | 0.38 | 1006.78 | 0.15 | 650.0 | 0 | -0.02 | 80.0 | 95.83 | 0.63 | 798.42 | 0 | 2.62 | -4.73 | -18.89 | 0.9 | 40.62 | -60.35 | 0.56 | -1.75 | 3.7 | 0.28 | -53.33 | -15.15 | 394.83 | -35.27 | 1124.59 |
| 22Q4 (16) | 11.04 | 2064.71 | 226.63 | -0.38 | 95.76 | -8.57 | -7.55 | -270.1 | -489.84 | 0.17 | -58.54 | -57.5 | 10.66 | 226.0 | 251.82 | 0.02 | -92.0 | -97.37 | -0.1 | -433.33 | -116.95 | 0.07 | -90.04 | -97.43 | 2.75 | -48.5 | -23.18 | 0.64 | -80.06 | -64.44 | 0.57 | 3.64 | 5.56 | 0.6 | 3.45 | 81.82 | 609.94 | 5090.51 | 381.82 |
| 22Q3 (15) | 0.51 | -60.16 | 120.65 | -8.97 | -216.8 | -4171.43 | -2.04 | 2.86 | -31.61 | 0.41 | -68.46 | 173.33 | -8.46 | -194.42 | -215.67 | 0.25 | -58.33 | -19.35 | 0.03 | -92.68 | 106.67 | 0.70 | -65.78 | -46.93 | 5.34 | 39.79 | 71.15 | 3.21 | 37.18 | 101.89 | 0.55 | 0.0 | -1.79 | 0.58 | 70.59 | 75.76 | 11.75 | -70.35 | 111.8 |
| 22Q2 (14) | 1.28 | 205.79 | 181.01 | 7.68 | 25500.0 | 1263.64 | -2.1 | -156.0 | -50.0 | 1.3 | 766.67 | 983.33 | 8.96 | 859.32 | 500.0 | 0.6 | 0 | 566.67 | 0.41 | 185.42 | 295.24 | 2.06 | 0 | 385.7 | 3.82 | 18.27 | 57.2 | 2.34 | 3.08 | 168.97 | 0.55 | 1.85 | -3.51 | 0.34 | 3.03 | 3.03 | 39.63 | 202.84 | 144.39 |
| 22Q1 (13) | -1.21 | -135.8 | -139.41 | 0.03 | 108.57 | -99.79 | 3.75 | 392.97 | 125.86 | 0.15 | -62.5 | 145.45 | -1.18 | -138.94 | -106.77 | 0 | -100.0 | -100.0 | -0.48 | -181.36 | 0 | -0.00 | -100.0 | -100.0 | 3.23 | -9.78 | 124.31 | 2.27 | 26.11 | 482.05 | 0.54 | 0.0 | -5.26 | 0.33 | 0.0 | 0.0 | -38.54 | -130.44 | -116.19 |
| 21Q4 (12) | 3.38 | 236.84 | -9.63 | -0.35 | -66.67 | 0 | -1.28 | 17.42 | -48.84 | 0.4 | 166.67 | 0 | 3.03 | 213.06 | -18.98 | 0.76 | 145.16 | 660.0 | 0.59 | 231.11 | 1080.0 | 2.73 | 105.7 | 511.44 | 3.58 | 14.74 | 122.36 | 1.8 | 13.21 | 318.6 | 0.54 | -3.57 | -10.0 | 0.33 | 0.0 | -5.71 | 126.59 | 227.1 | -53.29 |
| 21Q3 (11) | -2.47 | -56.33 | -594.0 | -0.21 | 68.18 | 72.73 | -1.55 | -10.71 | -42.2 | 0.15 | 25.0 | 0 | -2.68 | -19.64 | -892.59 | 0.31 | 244.44 | 287.5 | -0.45 | -114.29 | 0 | 1.33 | 213.17 | 246.18 | 3.12 | 28.4 | 127.74 | 1.59 | 82.76 | 307.69 | 0.56 | -1.75 | -6.67 | 0.33 | 0.0 | -13.16 | -99.60 | -11.57 | -372.9 |
| 21Q2 (10) | -1.58 | -151.47 | -44.95 | -0.66 | -104.59 | -466.67 | -1.4 | 90.34 | -288.89 | 0.12 | 136.36 | 400.0 | -2.24 | -112.84 | -146.15 | 0.09 | 80.0 | -10.0 | -0.21 | 0 | 0 | 0.42 | 67.28 | -19.41 | 2.43 | 68.75 | 150.52 | 0.87 | 123.08 | 234.62 | 0.57 | 0.0 | -6.56 | 0.33 | 0.0 | -17.5 | -89.27 | -137.51 | -4.01 |
| 21Q1 (9) | 3.07 | -17.91 | 71.51 | 14.37 | 0 | 20628.57 | -14.5 | -1586.05 | -7150.0 | -0.33 | 0 | -371.43 | 17.44 | 366.31 | 913.95 | 0.05 | -50.0 | -58.33 | 0 | -100.0 | 0 | 0.25 | -43.26 | -60.64 | 1.44 | -10.56 | 100.0 | 0.39 | -9.3 | 143.75 | 0.57 | -5.0 | -10.94 | 0.33 | -5.71 | -15.38 | 237.98 | -12.19 | 58.21 |
| 20Q4 (8) | 3.74 | 648.0 | 10.98 | 0 | 100.0 | 100.0 | -0.86 | 21.1 | 22.52 | 0 | 0 | -100.0 | 3.74 | 1485.19 | 21.04 | 0.1 | 25.0 | -56.52 | 0.05 | 0 | 0 | 0.45 | 16.46 | -52.58 | 1.61 | 17.52 | -40.37 | 0.43 | 10.26 | -51.14 | 0.6 | 0.0 | -14.29 | 0.35 | -7.89 | -12.5 | 271.01 | 642.58 | 59.23 |
| 20Q3 (7) | 0.5 | 145.87 | -41.86 | -0.77 | -527.78 | -348.39 | -1.09 | -202.78 | 9.17 | 0 | 100.0 | 100.0 | -0.27 | 70.33 | -123.08 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0 | 0.38 | -27.09 | 22.91 | 1.37 | 41.24 | -50.9 | 0.39 | 50.0 | -73.47 | 0.6 | -1.64 | -11.76 | 0.38 | -5.0 | -7.32 | 36.50 | 142.52 | 8.64 |
| 20Q2 (6) | -1.09 | -160.89 | -451.61 | 0.18 | 357.14 | 185.71 | -0.36 | -80.0 | -357.14 | -0.04 | 42.86 | 0 | -0.91 | -152.91 | -1010.0 | 0.1 | -16.67 | -54.55 | 0 | 0 | 0 | 0.53 | -18.29 | -41.39 | 0.97 | 34.72 | -60.41 | 0.26 | 62.5 | -76.79 | 0.61 | -4.69 | -12.86 | 0.4 | 2.56 | -2.44 | -85.83 | -157.06 | -717.4 |
| 20Q1 (5) | 1.79 | -46.88 | -35.61 | -0.07 | 75.0 | -133.33 | -0.2 | 81.98 | 59.18 | -0.07 | -130.43 | 12.5 | 1.72 | -44.34 | -37.45 | 0.12 | -47.83 | -52.0 | 0 | 0 | 0 | 0.64 | -31.65 | -41.08 | 0.72 | -73.33 | -64.88 | 0.16 | -81.82 | -85.71 | 0.64 | -8.57 | -7.25 | 0.39 | -2.5 | -4.88 | 150.42 | -11.62 | 20.12 |
| 19Q4 (4) | 3.37 | 291.86 | 0.0 | -0.28 | -190.32 | 0.0 | -1.11 | 7.5 | 0.0 | 0.23 | 309.09 | 0.0 | 3.09 | 164.1 | 0.0 | 0.23 | 187.5 | 0.0 | 0 | 0 | 0.0 | 0.94 | 201.86 | 0.0 | 2.7 | -3.23 | 0.0 | 0.88 | -40.14 | 0.0 | 0.7 | 2.94 | 0.0 | 0.4 | -2.44 | 0.0 | 170.20 | 406.65 | 0.0 |
| 19Q3 (3) | 0.86 | 177.42 | 0.0 | 0.31 | 247.62 | 0.0 | -1.2 | -957.14 | 0.0 | -0.11 | 0 | 0.0 | 1.17 | 1070.0 | 0.0 | 0.08 | -63.64 | 0.0 | 0 | 0 | 0.0 | 0.31 | -65.24 | 0.0 | 2.79 | 13.88 | 0.0 | 1.47 | 31.25 | 0.0 | 0.68 | -2.86 | 0.0 | 0.41 | 0.0 | 0.0 | 33.59 | 141.66 | 0.0 |
| 19Q2 (2) | 0.31 | -88.85 | 0.0 | -0.21 | -600.0 | 0.0 | 0.14 | 128.57 | 0.0 | 0 | 100.0 | 0.0 | 0.1 | -96.36 | 0.0 | 0.22 | -12.0 | 0.0 | 0 | 0 | 0.0 | 0.90 | -17.85 | 0.0 | 2.45 | 19.51 | 0.0 | 1.12 | 0.0 | 0.0 | 0.7 | 1.45 | 0.0 | 0.41 | 0.0 | 0.0 | 13.90 | -88.9 | 0.0 |
| 19Q1 (1) | 2.78 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 125.23 | 0.0 | 0.0 |
