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) | 5.41 | 119.03 | -3.54 | 0 | -3.55 | 0 | -0.01 | 0 | 1.87 | 0 | 2.7 | 542.86 | -0.96 | 0 | 10.27 | 883.12 | 2.62 | -27.62 | 1.68 | -44.0 | 1.47 | 1.38 | 0.09 | 0.0 | 166.98 | 206.91 |
| 2022 (9) | 2.47 | -38.56 | -4.66 | 0 | -1.67 | 0 | 0.03 | -84.21 | -2.19 | 0 | 0.42 | -52.27 | -2.43 | 0 | 1.05 | -58.4 | 3.62 | -6.7 | 3.0 | -4.76 | 1.45 | -14.71 | 0.09 | -25.0 | 54.41 | -32.74 |
| 2021 (8) | 4.02 | -52.09 | -1.64 | 0 | 6.82 | 0 | 0.19 | -95.89 | 2.38 | -62.93 | 0.88 | -39.73 | -0.06 | 0 | 2.51 | -46.33 | 3.88 | 0 | 3.15 | 0 | 1.7 | -1.73 | 0.12 | 0 | 80.89 | -97.69 |
| 2020 (7) | 8.39 | 463.09 | -1.97 | 0 | -4.52 | 0 | 4.62 | 0 | 6.42 | 555.1 | 1.46 | -2.67 | -0.23 | 0 | 4.68 | 13.62 | -1.04 | 0 | -1.49 | 0 | 1.73 | 12.34 | 0 | 0 | 3495.83 | 10457.89 |
| 2019 (6) | 1.49 | -53.87 | -0.51 | 0 | -2.27 | 0 | -0.04 | 0 | 0.98 | 0 | 1.5 | -44.65 | -0.15 | 0 | 4.12 | -48.3 | 3.25 | -2.99 | 2.96 | -2.31 | 1.54 | 38.74 | 0 | 0 | 33.11 | -57.56 |
| 2018 (5) | 3.23 | -56.47 | -4.25 | 0 | -4.74 | 0 | -0.01 | 0 | -1.02 | 0 | 2.71 | -63.48 | -1.16 | 0 | 7.97 | -65.69 | 3.35 | -44.72 | 3.03 | -36.08 | 1.11 | 5.71 | 0 | 0 | 78.02 | -39.12 |
| 2017 (4) | 7.42 | -4.01 | -5.85 | 0 | -0.88 | 0 | 0.17 | 0 | 1.57 | -66.67 | 7.42 | 1445.83 | -0.11 | 0 | 23.22 | 1460.35 | 6.06 | -4.42 | 4.74 | -10.9 | 1.05 | -1.87 | 0 | 0 | 128.15 | 5.94 |
| 2016 (3) | 7.73 | 44.49 | -3.02 | 0 | -2.68 | 0 | -0.42 | 0 | 4.71 | -2.08 | 0.48 | 54.84 | -0.73 | 0 | 1.49 | 48.12 | 6.34 | 23.83 | 5.32 | 29.13 | 1.07 | -11.57 | 0 | 0 | 120.97 | 20.52 |
| 2015 (2) | 5.35 | -47.55 | -0.54 | 0 | -2.27 | 0 | -0.87 | 0 | 4.81 | -46.97 | 0.31 | -63.95 | 0.02 | 0 | 1.00 | -65.33 | 5.12 | 44.63 | 4.12 | 17.38 | 1.21 | 0.0 | 0 | 0 | 100.38 | -53.55 |
| 2014 (1) | 10.2 | 716.0 | -1.13 | 0 | -5.51 | 0 | -0.43 | 0 | 9.07 | 508.72 | 0.86 | 138.89 | -0.18 | 0 | 2.90 | 97.83 | 3.54 | 66.98 | 3.51 | 87.7 | 1.21 | 0.0 | 0 | 0 | 216.10 | 434.2 |
| 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) | 1.79 | -33.7 | -63.39 | -0.73 | 44.27 | 57.8 | 0.19 | 104.73 | 111.73 | -0.01 | 85.71 | 0 | 1.06 | -23.74 | -66.46 | 1.42 | 149.12 | 1083.33 | 0.7 | 190.91 | 137.23 | 25.63 | 180.15 | 1967.63 | 0.93 | -13.89 | 365.0 | 0.46 | -46.51 | 2400.0 | 0.37 | 0.0 | 8.82 | 0.02 | 0.0 | 0.0 | 210.59 | -2.51 | -85.36 |
| 23Q3 (19) | 2.7 | 2600.0 | 2354.55 | -1.31 | -77.03 | -104.69 | -4.02 | -1440.0 | -195.59 | -0.07 | -216.67 | -216.67 | 1.39 | 317.19 | 362.26 | 0.57 | 42.5 | 714.29 | -0.77 | -102.63 | -83.33 | 9.15 | 46.85 | 1370.42 | 1.08 | 535.29 | -4.42 | 0.86 | 681.82 | -23.21 | 0.37 | 0.0 | 12.12 | 0.02 | 0.0 | 0.0 | 216.00 | 980.0 | 2786.55 |
| 23Q2 (18) | 0.1 | -87.8 | -76.19 | -0.74 | 2.63 | 66.36 | 0.3 | 1600.0 | 112.61 | 0.06 | 500.0 | 300.0 | -0.64 | -1166.67 | 64.04 | 0.4 | 25.0 | 344.44 | -0.38 | 25.49 | -245.45 | 6.23 | 57.52 | 599.9 | 0.17 | -60.47 | -85.95 | 0.11 | -56.0 | -91.2 | 0.37 | 5.71 | -2.63 | 0.02 | 0.0 | 0.0 | 20.00 | -84.88 | -21.43 |
| 23Q1 (17) | 0.82 | -83.23 | 127.8 | -0.76 | 56.07 | -660.0 | -0.02 | 98.77 | -100.54 | 0.01 | 0 | 0 | 0.06 | -98.1 | 101.97 | 0.32 | 166.67 | 146.15 | -0.51 | 72.87 | -5000.0 | 3.96 | 219.08 | 178.71 | 0.43 | 115.0 | -60.55 | 0.25 | 1350.0 | -60.94 | 0.35 | 2.94 | -12.5 | 0.02 | 0.0 | 0.0 | 132.26 | -90.8 | 147.52 |
| 22Q4 (16) | 4.89 | 4345.45 | 209.49 | -1.73 | -170.31 | -923.81 | -1.62 | -19.12 | -548.0 | 0 | -100.0 | 100.0 | 3.16 | 696.23 | 76.54 | 0.12 | 71.43 | -7.69 | -1.88 | -347.62 | -6166.67 | 1.24 | 99.23 | -21.61 | 0.2 | -82.3 | -66.67 | -0.02 | -101.79 | -103.28 | 0.34 | 3.03 | -15.0 | 0.02 | 0.0 | -33.33 | 1438.24 | 19120.05 | 846.69 |
| 22Q3 (15) | 0.11 | -73.81 | -92.67 | -0.64 | 70.91 | -42.22 | -1.36 | 42.86 | -123.73 | 0.06 | 300.0 | 20.0 | -0.53 | 70.22 | -150.48 | 0.07 | -22.22 | -50.0 | -0.42 | -281.82 | -2200.0 | 0.62 | -30.1 | -51.2 | 1.13 | -6.61 | -11.02 | 1.12 | -10.4 | 27.27 | 0.33 | -13.16 | -23.26 | 0.02 | 0.0 | -33.33 | 7.48 | -70.6 | -93.32 |
| 22Q2 (14) | 0.42 | 114.24 | -28.81 | -2.2 | -2100.0 | -168.29 | -2.38 | -164.5 | -293.5 | -0.03 | 0 | -127.27 | -1.78 | 41.64 | -673.91 | 0.09 | -30.77 | 28.57 | -0.11 | -1000.0 | -466.67 | 0.89 | -37.27 | 10.89 | 1.21 | 11.01 | 3.42 | 1.25 | 95.31 | 27.55 | 0.38 | -5.0 | -9.52 | 0.02 | 0.0 | -66.67 | 25.45 | 109.15 | -37.01 |
| 22Q1 (13) | -2.95 | -286.71 | -942.86 | -0.1 | -147.62 | 83.05 | 3.69 | 1576.0 | 3590.0 | 0 | 100.0 | -100.0 | -3.05 | -270.39 | -1170.83 | 0.13 | 0.0 | -75.93 | -0.01 | 66.67 | 87.5 | 1.42 | -10.26 | -81.31 | 1.09 | 81.67 | 29.76 | 0.64 | 4.92 | -5.88 | 0.4 | 0.0 | -11.11 | 0.02 | -33.33 | 0 | -278.30 | -283.19 | -998.52 |
| 21Q4 (12) | 1.58 | 5.33 | 19.7 | 0.21 | 146.67 | 134.43 | -0.25 | -104.36 | 75.49 | -0.02 | -140.0 | -300.0 | 1.79 | 70.48 | 152.11 | 0.13 | -7.14 | -53.57 | -0.03 | -250.0 | 78.57 | 1.58 | 24.04 | -60.24 | 0.6 | -52.76 | 11.11 | 0.61 | -30.68 | 64.86 | 0.4 | -6.98 | -9.09 | 0.03 | 0.0 | 0 | 151.92 | 35.72 | -6.77 |
| 21Q3 (11) | 1.5 | 154.24 | -56.27 | -0.45 | 45.12 | -125.86 | 5.73 | 365.85 | 353.54 | 0.05 | -54.55 | 119.23 | 1.05 | 556.52 | -79.69 | 0.14 | 100.0 | -41.67 | 0.02 | -33.33 | 0.0 | 1.28 | 58.83 | -62.39 | 1.27 | 8.55 | 101.59 | 0.88 | -10.2 | 39.68 | 0.43 | 2.38 | -4.44 | 0.03 | -50.0 | 0 | 111.94 | 177.0 | -64.75 |
| 21Q2 (10) | 0.59 | 68.57 | -61.44 | -0.82 | -38.98 | 68.34 | 1.23 | 1130.0 | 339.29 | 0.11 | 83.33 | -71.05 | -0.23 | 4.17 | 78.3 | 0.07 | -87.04 | -78.12 | 0.03 | 137.5 | 400.0 | 0.80 | -89.43 | -79.61 | 1.17 | 39.29 | 2.63 | 0.98 | 44.12 | -8.41 | 0.42 | -6.67 | -2.33 | 0.06 | 0 | 0 | 40.41 | 30.47 | -60.38 |
| 21Q1 (9) | 0.35 | -73.48 | -83.41 | -0.59 | 3.28 | -18.0 | 0.1 | 109.8 | 106.58 | 0.06 | 500.0 | 150.0 | -0.24 | -133.8 | -114.91 | 0.54 | 92.86 | -11.48 | -0.08 | 42.86 | 20.0 | 7.59 | 90.96 | 11.43 | 0.84 | 55.56 | -33.33 | 0.68 | 83.78 | -40.87 | 0.45 | 2.27 | 9.76 | 0 | 0 | 0 | 30.97 | -80.99 | -77.1 |
| 20Q4 (8) | 1.32 | -61.52 | 540.0 | -0.61 | -135.06 | -245.24 | -1.02 | 54.87 | 22.73 | 0.01 | 103.85 | -96.55 | 0.71 | -86.27 | 491.67 | 0.28 | 16.67 | -17.65 | -0.14 | -800.0 | -800.0 | 3.98 | 17.33 | 1.19 | 0.54 | -14.29 | -48.57 | 0.37 | -41.27 | -51.32 | 0.44 | -2.22 | 10.0 | 0 | 0 | 0 | 162.96 | -48.69 | 730.12 |
| 20Q3 (7) | 3.43 | 124.18 | 397.1 | 1.74 | 167.18 | 163.64 | -2.26 | -907.14 | -1089.47 | -0.26 | -168.42 | 16.13 | 5.17 | 587.74 | 282.96 | 0.24 | -25.0 | -66.67 | 0.02 | 300.0 | -92.31 | 3.39 | -13.88 | -62.62 | 0.63 | -44.74 | 5.0 | 0.63 | -41.12 | 21.15 | 0.45 | 4.65 | 15.38 | 0 | 0 | 0 | 317.59 | 211.37 | 318.85 |
| 20Q2 (6) | 1.53 | -27.49 | 51.49 | -2.59 | -418.0 | -245.33 | 0.28 | 118.42 | 247.37 | 0.38 | 416.67 | 245.45 | -1.06 | -165.84 | -507.69 | 0.32 | -47.54 | 28.0 | -0.01 | 90.0 | 95.0 | 3.94 | -42.25 | 38.86 | 1.14 | -9.52 | 137.5 | 1.07 | -6.96 | 105.77 | 0.43 | 4.88 | 13.16 | 0 | 0 | 0 | 102.00 | -24.59 | -9.11 |
| 20Q1 (5) | 2.11 | 803.33 | 3616.67 | -0.5 | -219.05 | 25.37 | -1.52 | -15.15 | -166.67 | -0.12 | -141.38 | 14.29 | 1.61 | 1241.67 | 320.55 | 0.61 | 79.41 | 238.89 | -0.1 | -600.0 | 56.52 | 6.82 | 73.4 | 316.51 | 1.26 | 20.0 | 12.5 | 1.15 | 51.32 | -0.86 | 0.41 | 2.5 | 13.89 | 0 | 0 | 0 | 135.26 | 622.99 | 3526.5 |
| 19Q4 (4) | -0.3 | -143.48 | 0.0 | 0.42 | -36.36 | 0.0 | -1.32 | -594.74 | 0.0 | 0.29 | 193.55 | 0.0 | 0.12 | -91.11 | 0.0 | 0.34 | -52.78 | 0.0 | 0.02 | -92.31 | 0.0 | 3.93 | -56.65 | 0.0 | 1.05 | 75.0 | 0.0 | 0.76 | 46.15 | 0.0 | 0.4 | 2.56 | 0.0 | 0 | 0 | 0.0 | -25.86 | -134.11 | 0.0 |
| 19Q3 (3) | 0.69 | -31.68 | 0.0 | 0.66 | 188.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.31 | -381.82 | 0.0 | 1.35 | 419.23 | 0.0 | 0.72 | 188.0 | 0.0 | 0.26 | 230.0 | 0.0 | 9.07 | 219.92 | 0.0 | 0.6 | 25.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.39 | 2.63 | 0.0 | 0 | 0 | 0.0 | 75.82 | -32.43 | 0.0 |
| 19Q2 (2) | 1.01 | 1783.33 | 0.0 | -0.75 | -11.94 | 0.0 | -0.19 | 66.67 | 0.0 | 0.11 | 178.57 | 0.0 | 0.26 | 135.62 | 0.0 | 0.25 | 38.89 | 0.0 | -0.2 | 13.04 | 0.0 | 2.83 | 73.22 | 0.0 | 0.48 | -57.14 | 0.0 | 0.52 | -55.17 | 0.0 | 0.38 | 5.56 | 0.0 | 0 | 0 | 0.0 | 112.22 | 2942.96 | 0.0 |
| 19Q1 (1) | -0.06 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -3.95 | 0.0 | 0.0 |
