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) | 14.73 | 23.99 | -6.05 | 0 | -8.51 | 0 | -0.06 | 0 | 8.68 | 22.6 | 6.07 | 31.67 | 0 | 0 | 14.13 | 10.52 | 2.19 | 52.08 | 1.12 | 57.75 | 10.81 | 7.78 | 0.07 | 0.0 | 122.75 | 11.69 |
| 2022 (9) | 11.88 | 44.88 | -4.8 | 0 | -6.63 | 0 | -0.15 | 0 | 7.08 | 819.48 | 4.61 | -36.06 | -0.03 | 0 | 12.78 | -53.79 | 1.44 | 0 | 0.71 | 0 | 10.03 | 9.5 | 0.07 | 250.0 | 109.90 | 4.0 |
| 2021 (8) | 8.2 | -41.8 | -7.43 | 0 | 0.55 | 0 | -0.48 | 0 | 0.77 | -89.11 | 7.21 | 6.5 | -0.11 | 0 | 27.67 | 50.39 | -1.93 | 0 | -1.42 | 0 | 9.16 | 6.76 | 0.02 | 0 | 105.67 | -5.58 |
| 2020 (7) | 14.09 | 8.38 | -7.02 | 0 | -6.45 | 0 | 0.11 | 0 | 7.07 | 96.39 | 6.77 | -25.85 | -0.25 | 0 | 18.40 | -28.93 | 5.51 | -14.84 | 4.01 | -14.68 | 8.58 | 10.28 | 0 | 0 | 111.91 | 7.44 |
| 2019 (6) | 13.0 | 47.23 | -9.4 | 0 | -4.78 | 0 | -0.2 | 0 | 3.6 | 437.31 | 9.13 | 10.27 | -0.1 | 0 | 25.89 | -5.83 | 6.47 | 17.21 | 4.7 | 5.86 | 7.78 | 126.82 | 0 | 0 | 104.17 | -7.16 |
| 2018 (5) | 8.83 | 23.32 | -8.16 | 0 | 3.09 | 0 | -0.02 | 0 | 0.67 | -74.72 | 8.28 | 98.09 | 0.12 | 0 | 27.49 | 49.62 | 5.52 | 67.78 | 4.44 | 62.04 | 3.43 | 28.46 | 0 | 0 | 112.20 | -15.22 |
| 2017 (4) | 7.16 | 52.99 | -4.51 | 0 | -1.8 | 0 | -0.05 | 0 | 2.65 | 0 | 4.18 | -41.13 | -0.35 | 0 | 18.37 | -56.11 | 3.29 | 75.94 | 2.74 | 77.92 | 2.67 | 25.35 | 0 | 0 | 132.35 | 3.79 |
| 2016 (3) | 4.68 | 13.59 | -7.22 | 0 | 3.66 | 394.59 | 0 | 0 | -2.54 | 0 | 7.1 | 63.59 | -0.12 | 0 | 41.86 | 16.52 | 1.87 | 26.35 | 1.54 | 18.46 | 2.13 | 57.78 | 0 | 0 | 127.52 | -17.98 |
| 2015 (2) | 4.12 | 81.5 | -4.56 | 0 | 0.74 | -49.32 | 0 | 0 | -0.44 | 0 | 4.34 | 34.37 | -0.05 | 0 | 35.93 | -8.46 | 1.48 | 54.17 | 1.3 | 47.73 | 1.35 | 51.69 | 0 | 0 | 155.47 | 21.23 |
| 2014 (1) | 2.27 | 68.15 | -3.1 | 0 | 1.46 | 37.74 | 0 | 0 | -0.83 | 0 | 3.23 | 96.95 | 0.13 | 0 | 39.25 | 24.92 | 0.96 | 74.55 | 0.88 | 79.59 | 0.89 | 50.85 | 0 | 0 | 128.25 | 2.6 |
| 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) | 4.55 | 28.17 | 59.09 | -1.29 | -44.94 | -8.4 | -1.91 | 39.37 | -76.85 | 0.01 | 106.67 | -92.86 | 3.26 | 22.56 | 95.21 | 1.28 | 17.43 | 14.29 | 0 | -100.0 | 100.0 | 11.18 | 16.51 | -5.48 | 0.92 | 22.67 | 1050.0 | 0.54 | 5.88 | 2600.0 | 2.74 | 0.37 | 4.58 | 0.02 | 0.0 | 0.0 | 137.88 | 26.62 | 28.24 |
| 23Q3 (19) | 3.55 | -6.08 | 12.7 | -0.89 | 55.5 | 30.47 | -3.15 | -348.03 | -21.15 | -0.15 | -400.0 | -25.0 | 2.66 | 49.44 | 42.25 | 1.09 | -44.1 | -10.66 | 0.12 | 700.0 | 300.0 | 9.60 | -47.65 | -27.64 | 0.75 | 56.25 | 240.91 | 0.51 | 75.86 | 2450.0 | 2.73 | 1.87 | 8.76 | 0.02 | 0.0 | 0.0 | 108.90 | -13.86 | -11.85 |
| 23Q2 (18) | 3.78 | 32.63 | 40.52 | -2.0 | -7.53 | -40.85 | 1.27 | 126.91 | 186.99 | 0.05 | 25.0 | 141.67 | 1.78 | 79.8 | 40.16 | 1.95 | 10.8 | 42.34 | -0.02 | 80.0 | 0.0 | 18.33 | -1.08 | 11.84 | 0.48 | 1100.0 | 182.35 | 0.29 | 226.09 | 625.0 | 2.68 | 0.75 | 8.06 | 0.02 | 0.0 | 0.0 | 126.42 | 8.68 | 19.37 |
| 23Q1 (17) | 2.85 | -0.35 | -10.09 | -1.86 | -56.3 | -104.4 | -4.72 | -337.04 | -216.78 | 0.04 | -71.43 | 180.0 | 0.99 | -40.72 | -56.19 | 1.76 | 57.14 | 95.56 | -0.1 | -233.33 | -900.0 | 18.53 | 56.65 | 86.09 | 0.04 | -50.0 | -95.83 | -0.23 | -1250.0 | -136.51 | 2.66 | 1.53 | 9.92 | 0.02 | 0.0 | 100.0 | 116.33 | 8.19 | 12.29 |
| 22Q4 (16) | 2.86 | -9.21 | -23.12 | -1.19 | 7.03 | 65.0 | -1.08 | 58.46 | -228.57 | 0.14 | 216.67 | 142.42 | 1.67 | -10.7 | 421.88 | 1.12 | -8.2 | -66.16 | -0.03 | -200.0 | -50.0 | 11.83 | -10.81 | -68.66 | 0.08 | -63.64 | -89.74 | 0.02 | 0.0 | -98.23 | 2.62 | 4.38 | 10.55 | 0.02 | 0.0 | 100.0 | 107.52 | -12.96 | 1.45 |
| 22Q3 (15) | 3.15 | 17.1 | 1111.54 | -1.28 | 9.86 | 23.35 | -2.6 | -78.08 | 40.23 | -0.12 | 0.0 | 79.66 | 1.87 | 47.24 | 232.62 | 1.22 | -10.95 | -25.15 | 0.03 | 250.0 | 400.0 | 13.26 | -19.08 | -72.42 | 0.22 | 29.41 | 107.91 | 0.02 | -50.0 | 100.78 | 2.51 | 1.21 | 7.73 | 0.02 | 0.0 | 100.0 | 123.53 | 16.64 | 0 |
| 22Q2 (14) | 2.69 | -15.14 | 258.67 | -1.42 | -56.04 | -16.39 | -1.46 | 2.01 | -763.64 | -0.12 | -140.0 | -129.27 | 1.27 | -43.81 | 370.21 | 1.37 | 52.22 | 15.13 | -0.02 | -100.0 | 0.0 | 16.39 | 64.6 | -34.04 | 0.17 | -82.29 | 113.71 | 0.04 | -93.65 | 104.44 | 2.48 | 2.48 | 9.73 | 0.02 | 100.0 | 0 | 105.91 | 2.23 | 92.04 |
| 22Q1 (13) | 3.17 | -14.78 | -8.91 | -0.91 | 73.24 | 19.47 | -1.49 | -277.38 | -138.8 | -0.05 | 84.85 | -266.67 | 2.26 | 606.25 | -3.83 | 0.9 | -72.81 | -15.89 | -0.01 | 50.0 | 83.33 | 9.96 | -73.62 | -15.24 | 0.96 | 23.08 | -26.72 | 0.63 | -44.25 | -30.77 | 2.42 | 2.11 | 10.0 | 0.01 | 0.0 | 0 | 103.59 | -2.25 | -7.42 |
| 21Q4 (12) | 3.72 | 1330.77 | -7.69 | -3.4 | -103.59 | -183.33 | 0.84 | 119.31 | 4300.0 | -0.33 | 44.07 | -1550.0 | 0.32 | 122.7 | -88.69 | 3.31 | 103.07 | 206.48 | -0.02 | -100.0 | 83.33 | 37.74 | -21.51 | 241.78 | 0.78 | 128.06 | -51.55 | 1.13 | 144.14 | -4.24 | 2.37 | 1.72 | 9.22 | 0.01 | 0.0 | 0 | 105.98 | 0 | -11.9 |
| 21Q3 (11) | 0.26 | -65.33 | -91.85 | -1.67 | -36.89 | -26.52 | -4.35 | -2077.27 | 11.59 | -0.59 | -243.9 | -5800.0 | -1.41 | -200.0 | -175.4 | 1.63 | 36.97 | 29.37 | -0.01 | 50.0 | 83.33 | 48.08 | 93.54 | 279.32 | -2.78 | -124.19 | -274.84 | -2.56 | -184.44 | -316.95 | 2.33 | 3.1 | 7.37 | 0.01 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 0.75 | -78.45 | -79.22 | -1.22 | -7.96 | 46.26 | 0.22 | -94.27 | 138.6 | 0.41 | 1266.67 | 412.5 | -0.47 | -120.0 | -135.07 | 1.19 | 11.21 | -46.15 | -0.02 | 66.67 | 50.0 | 24.84 | 111.52 | -6.36 | -1.24 | -194.66 | -258.97 | -0.9 | -198.9 | -273.08 | 2.26 | 2.73 | 4.63 | 0 | 0 | 0 | 55.15 | -50.72 | -59.06 |
| 21Q1 (9) | 3.48 | -13.65 | 6.42 | -1.13 | 5.83 | 49.55 | 3.84 | 19300.0 | 508.51 | 0.03 | 250.0 | -40.0 | 2.35 | -16.96 | 128.16 | 1.07 | -0.93 | -52.02 | -0.06 | 50.0 | -100.0 | 11.75 | 6.36 | -54.02 | 1.31 | -18.63 | -14.94 | 0.91 | -22.88 | -19.47 | 2.2 | 1.38 | 5.77 | 0 | 0 | 0 | 111.90 | -6.98 | 9.84 |
| 20Q4 (8) | 4.03 | 26.33 | 25.16 | -1.2 | 9.09 | 70.52 | -0.02 | 99.59 | -101.19 | -0.02 | -100.0 | -300.0 | 2.83 | 51.34 | 432.94 | 1.08 | -14.29 | -73.33 | -0.12 | -100.0 | -1100.0 | 11.04 | -12.88 | -75.11 | 1.61 | 1.26 | 0.62 | 1.18 | 0.0 | -3.28 | 2.17 | 0.0 | 8.5 | 0 | 0 | 0 | 120.30 | 26.33 | 20.3 |
| 20Q3 (7) | 3.19 | -11.63 | -2.15 | -1.32 | 41.85 | 45.9 | -4.92 | -763.16 | -11.31 | -0.01 | -112.5 | 90.0 | 1.87 | 39.55 | 128.05 | 1.26 | -42.99 | -44.0 | -0.06 | -50.0 | -100.0 | 12.68 | -52.22 | -49.41 | 1.59 | 103.85 | -0.62 | 1.18 | 126.92 | 2.61 | 2.17 | 0.46 | 8.5 | 0 | 0 | 0 | 95.22 | -29.31 | -7.99 |
| 20Q2 (6) | 3.61 | 10.4 | 15.34 | -2.27 | -1.34 | -19.47 | -0.57 | 39.36 | 47.22 | 0.08 | 60.0 | 500.0 | 1.34 | 30.1 | 8.94 | 2.21 | -0.9 | 19.46 | -0.04 | -33.33 | 0.0 | 26.53 | 3.86 | 26.06 | 0.78 | -49.35 | -51.25 | 0.52 | -53.98 | -54.78 | 2.16 | 3.85 | 11.34 | 0 | 0 | 0 | 134.70 | 32.23 | 32.98 |
| 20Q1 (5) | 3.27 | 1.55 | -3.54 | -2.24 | 44.96 | -126.26 | -0.94 | -155.95 | 2.08 | 0.05 | 400.0 | 155.56 | 1.03 | 221.18 | -57.08 | 2.23 | -44.94 | 129.9 | -0.03 | -200.0 | -50.0 | 25.54 | -42.42 | 120.42 | 1.54 | -3.75 | -7.23 | 1.13 | -7.38 | -4.24 | 2.08 | 4.0 | 12.43 | 0 | 0 | 0 | 101.87 | 1.87 | -8.95 |
| 19Q4 (4) | 3.22 | -1.23 | 0.0 | -4.07 | -66.8 | 0.0 | 1.68 | 138.01 | 0.0 | 0.01 | 110.0 | 0.0 | -0.85 | -203.66 | 0.0 | 4.05 | 80.0 | 0.0 | -0.01 | 66.67 | 0.0 | 44.36 | 77.04 | 0.0 | 1.6 | 0.0 | 0.0 | 1.22 | 6.09 | 0.0 | 2.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 100.00 | -3.37 | 0.0 |
| 19Q3 (3) | 3.26 | 4.15 | 0.0 | -2.44 | -28.42 | 0.0 | -4.42 | -309.26 | 0.0 | -0.1 | -400.0 | 0.0 | 0.82 | -33.33 | 0.0 | 2.25 | 21.62 | 0.0 | -0.03 | 25.0 | 0.0 | 25.06 | 19.05 | 0.0 | 1.6 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 2.0 | 3.09 | 0.0 | 0 | 0 | 0.0 | 103.49 | 2.17 | 0.0 |
| 19Q2 (2) | 3.13 | -7.67 | 0.0 | -1.9 | -91.92 | 0.0 | -1.08 | -12.5 | 0.0 | -0.02 | 77.78 | 0.0 | 1.23 | -48.75 | 0.0 | 1.85 | 90.72 | 0.0 | -0.04 | -100.0 | 0.0 | 21.05 | 81.61 | 0.0 | 1.6 | -3.61 | 0.0 | 1.15 | -2.54 | 0.0 | 1.94 | 4.86 | 0.0 | 0 | 0 | 0.0 | 101.29 | -9.46 | 0.0 |
| 19Q1 (1) | 3.39 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 11.59 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 111.88 | 0.0 | 0.0 |
