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) | 10.97 | -48.18 | -2.85 | 0 | -11.16 | 0 | 0.07 | -74.07 | 8.12 | -59.13 | 2.71 | 47.28 | -0.14 | 0 | 6.20 | 159.63 | 3.82 | -78.52 | 4.07 | -77.3 | 1.66 | 4.4 | 0.03 | 0.0 | 190.45 | 75.88 |
| 2022 (9) | 21.17 | 73.38 | -1.3 | 0 | -11.88 | 0 | 0.27 | 2600.0 | 19.87 | 128.13 | 1.84 | -5.15 | 0.54 | 0 | 2.39 | -2.94 | 17.78 | -11.01 | 17.93 | 6.22 | 1.59 | 17.78 | 0.03 | 0.0 | 108.29 | 61.94 |
| 2021 (8) | 12.21 | 88.43 | -3.5 | 0 | -5.57 | 0 | 0.01 | 0 | 8.71 | 58.36 | 1.94 | 65.81 | -0.43 | 0 | 2.46 | -17.24 | 19.98 | 192.96 | 16.88 | 209.72 | 1.35 | 3.05 | 0.03 | 50.0 | 66.87 | -30.04 |
| 2020 (7) | 6.48 | 22.5 | -0.98 | 0 | -3.18 | 0 | -1.3 | 0 | 5.5 | 62.72 | 1.17 | -39.69 | 0 | 0 | 2.97 | -39.87 | 6.82 | 39.75 | 5.45 | 11.91 | 1.31 | -14.38 | 0.02 | 0 | 95.58 | 15.63 |
| 2019 (6) | 5.29 | 19.14 | -1.91 | 0 | -1.81 | 0 | 0.04 | -42.86 | 3.38 | 0.0 | 1.94 | 61.67 | 0 | 0 | 4.95 | 54.29 | 4.88 | 187.06 | 4.87 | 1470.97 | 1.53 | 84.34 | 0 | 0 | 82.66 | -78.78 |
| 2018 (5) | 4.44 | 224.09 | -1.06 | 0 | -8.61 | 0 | 0.07 | 0 | 3.38 | -66.96 | 1.2 | 5.26 | -0.16 | 0 | 3.21 | 1.3 | 1.7 | -63.12 | 0.31 | -97.08 | 0.83 | -20.19 | 0 | 0 | 389.47 | 3209.1 |
| 2017 (4) | 1.37 | 0 | 8.86 | 0 | -0.97 | 0 | -4.2 | 0 | 10.23 | 0 | 1.14 | 1.79 | 0 | 0 | 3.17 | 1.08 | 4.61 | 0 | 10.6 | 0 | 1.04 | -22.39 | 0 | 0 | 11.77 | 0 |
| 2016 (3) | -0.05 | 0 | -1.02 | 0 | 0.46 | 91.67 | -0.62 | 0 | -1.07 | 0 | 1.12 | 19.15 | 0 | 0 | 3.13 | 50.0 | -1.57 | 0 | -2.22 | 0 | 1.34 | -8.84 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.1 | -96.09 | -0.88 | 0 | 0.24 | 0 | 0.05 | 0 | -0.78 | 0 | 0.94 | -8.74 | 0 | 0 | 2.09 | -13.06 | -1.33 | 0 | -0.68 | 0 | 1.47 | -5.16 | 0.01 | -50.0 | 12.50 | -95.26 |
| 2014 (1) | 2.56 | 43.82 | -1.33 | 0 | -1.75 | 0 | -0.06 | 0 | 1.23 | 0 | 1.03 | -59.92 | 0 | 0 | 2.40 | -58.73 | -0.06 | 0 | -0.6 | 0 | 1.55 | 2.65 | 0.02 | 100.0 | 263.92 | -2.14 |
| 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) | 1.56 | -63.38 | -53.85 | -1.26 | -100.0 | -869.23 | -0.13 | 79.37 | 75.0 | 0.18 | 800.0 | -61.7 | 0.3 | -91.74 | -90.77 | 1.19 | 101.69 | 33.71 | -0.07 | -75.0 | -109.21 | 11.01 | 91.43 | 162.59 | 0.91 | 26.39 | -84.58 | 1.04 | 76.27 | -80.71 | 0.42 | 2.44 | 5.0 | 0.01 | 0.0 | 0.0 | 106.12 | -74.84 | 82.1 |
| 23Q3 (19) | 4.26 | 230.23 | -61.27 | -0.63 | 8.7 | -34.04 | -0.63 | 93.75 | 94.23 | 0.02 | 122.22 | 116.67 | 3.63 | 505.0 | -65.53 | 0.59 | -13.24 | 268.75 | -0.04 | -300.0 | 87.5 | 5.75 | -18.82 | 513.86 | 0.72 | 9.09 | -75.59 | 0.59 | -59.59 | -84.05 | 0.41 | -2.38 | 2.5 | 0.01 | 0.0 | 0.0 | 421.78 | 517.96 | 57.59 |
| 23Q2 (18) | 1.29 | -66.58 | 186.67 | -0.69 | -165.38 | -97.14 | -10.08 | -3050.0 | -1525.81 | -0.09 | -125.0 | -400.0 | 0.6 | -83.33 | 500.0 | 0.68 | 172.0 | 23.64 | -0.01 | 50.0 | -104.76 | 7.08 | 268.62 | 201.23 | 0.66 | -56.86 | -88.87 | 1.46 | 47.47 | -76.57 | 0.42 | 2.44 | 5.0 | 0.01 | 0.0 | 0.0 | 68.25 | -75.07 | 907.13 |
| 23Q1 (17) | 3.86 | 14.2 | -39.12 | -0.26 | -100.0 | 25.71 | -0.32 | 38.46 | -277.78 | -0.04 | -108.51 | 63.64 | 3.6 | 10.77 | -39.9 | 0.25 | -71.91 | 4.17 | -0.02 | -102.63 | 81.82 | 1.92 | -54.16 | 22.5 | 1.53 | -74.07 | -49.17 | 0.99 | -81.63 | -62.21 | 0.41 | 2.5 | 7.89 | 0.01 | 0.0 | 0.0 | 273.76 | 369.76 | 29.97 |
| 22Q4 (16) | 3.38 | -69.27 | -30.31 | -0.13 | 72.34 | 84.52 | -0.52 | 95.23 | 20.0 | 0.47 | 491.67 | 370.0 | 3.25 | -69.14 | -18.95 | 0.89 | 456.25 | 9.88 | 0.76 | 337.5 | 2633.33 | 4.19 | 347.52 | 10.7 | 5.9 | 100.0 | 15.69 | 5.39 | 45.68 | 39.64 | 0.4 | 0.0 | 8.11 | 0.01 | 0.0 | 0.0 | 58.28 | -78.23 | -49.05 |
| 22Q3 (15) | 11.0 | 2344.44 | 139.65 | -0.47 | -34.29 | 39.74 | -10.91 | -1659.68 | -172.07 | -0.12 | -500.0 | -71.43 | 10.53 | 10430.0 | 176.38 | 0.16 | -70.91 | -61.9 | -0.32 | -252.38 | 17.95 | 0.94 | -60.16 | -49.28 | 2.95 | -50.25 | -52.03 | 3.7 | -40.61 | -27.02 | 0.4 | 0.0 | 17.65 | 0.01 | 0.0 | 0.0 | 267.64 | 3849.18 | 216.04 |
| 22Q2 (14) | 0.45 | -92.9 | -65.38 | -0.35 | 0.0 | 33.96 | -0.62 | -444.44 | -426.32 | 0.03 | 127.27 | -70.0 | 0.1 | -98.33 | -87.01 | 0.55 | 129.17 | -8.33 | 0.21 | 290.91 | 200.0 | 2.35 | 49.9 | -19.82 | 5.93 | 97.01 | 12.31 | 6.23 | 137.79 | 32.84 | 0.4 | 5.26 | 25.0 | 0.01 | 0.0 | 0.0 | 6.78 | -96.78 | -73.83 |
| 22Q1 (13) | 6.34 | 30.72 | 334.25 | -0.35 | 58.33 | 74.26 | 0.18 | 127.69 | 116.36 | -0.11 | -210.0 | 8.33 | 5.99 | 49.38 | 5890.0 | 0.24 | -70.37 | 118.18 | -0.11 | -266.67 | -57.14 | 1.57 | -58.58 | 102.78 | 3.01 | -40.98 | -12.75 | 2.62 | -32.12 | -19.38 | 0.38 | 2.7 | 18.75 | 0.01 | 0.0 | 0.0 | 210.63 | 84.14 | 416.48 |
| 21Q4 (12) | 4.85 | 5.66 | 116.52 | -0.84 | -7.69 | -162.5 | -0.65 | 83.79 | -441.67 | 0.1 | 242.86 | 242.86 | 4.01 | 5.25 | 108.85 | 0.81 | 92.86 | 97.56 | -0.03 | 92.31 | 0 | 3.79 | 105.03 | 13.33 | 5.1 | -17.07 | 156.28 | 3.86 | -23.87 | 150.65 | 0.37 | 8.82 | 12.12 | 0.01 | 0.0 | 0.0 | 114.39 | 35.07 | -4.0 |
| 21Q3 (11) | 4.59 | 253.08 | 117.54 | -0.78 | -47.17 | -239.13 | -4.01 | -2210.53 | -1236.67 | -0.07 | -170.0 | -333.33 | 3.81 | 394.81 | 102.66 | 0.42 | -30.0 | 13.51 | -0.39 | -657.14 | 0 | 1.85 | -37.02 | -42.29 | 6.15 | 16.48 | 155.19 | 5.07 | 8.1 | 134.72 | 0.34 | 6.25 | 17.24 | 0.01 | 0.0 | 0.0 | 84.69 | 227.02 | -1.27 |
| 21Q2 (10) | 1.3 | -10.96 | -22.62 | -0.53 | 61.03 | -103.85 | 0.19 | 117.27 | 106.69 | 0.1 | 183.33 | 140.0 | 0.77 | 670.0 | -45.77 | 0.6 | 445.45 | 645.45 | 0.07 | 200.0 | 0 | 2.93 | 279.1 | 319.94 | 5.28 | 53.04 | 218.07 | 4.69 | 44.31 | 237.41 | 0.32 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | 25.90 | -36.5 | -73.18 |
| 21Q1 (9) | 1.46 | -34.82 | 224.44 | -1.36 | -325.0 | -750.0 | -1.1 | -816.67 | -1475.0 | -0.12 | -71.43 | 88.0 | 0.1 | -94.79 | -65.52 | 0.11 | -73.17 | -78.0 | -0.07 | 0 | 0 | 0.77 | -76.85 | -88.78 | 3.45 | 73.37 | 348.05 | 3.25 | 111.04 | 828.57 | 0.32 | -3.03 | -11.11 | 0.01 | 0.0 | 0.0 | 40.78 | -65.77 | -34.75 |
| 20Q4 (8) | 2.24 | 6.16 | 138.3 | -0.32 | -39.13 | 25.58 | -0.12 | 60.0 | -9.09 | -0.07 | -333.33 | -333.33 | 1.92 | 2.13 | 276.47 | 0.41 | 10.81 | -4.65 | 0 | 0 | 0 | 3.34 | 4.4 | -27.11 | 1.99 | -17.43 | 116.3 | 1.54 | -28.7 | 133.33 | 0.33 | 13.79 | -13.16 | 0.01 | 0.0 | 0 | 119.15 | 38.91 | 31.82 |
| 20Q3 (7) | 2.11 | 25.6 | 19.89 | -0.23 | 11.54 | 34.29 | -0.3 | 89.44 | 54.55 | 0.03 | 112.0 | 0 | 1.88 | 32.39 | 33.33 | 0.37 | 436.36 | 5.71 | 0 | 0 | 0 | 3.20 | 340.05 | -7.64 | 2.41 | 45.18 | 153.68 | 2.16 | 55.4 | 105.71 | 0.29 | -14.71 | -27.5 | 0.01 | 0.0 | 0 | 85.77 | -11.16 | -29.34 |
| 20Q2 (6) | 1.68 | 273.33 | -6.67 | -0.26 | -62.5 | 40.91 | -2.84 | -3650.0 | -255.0 | -0.25 | 75.0 | 0 | 1.42 | 389.66 | 4.41 | -0.11 | -122.0 | -124.44 | 0 | 0 | 0 | -1.33 | -119.33 | -133.21 | 1.66 | 115.58 | -18.63 | 1.39 | 297.14 | -36.53 | 0.34 | -5.56 | -10.53 | 0.01 | 0.0 | 0 | 96.55 | 54.48 | 37.85 |
| 20Q1 (5) | 0.45 | -52.13 | -43.04 | -0.16 | 62.79 | 77.14 | 0.08 | 172.73 | 134.78 | -1.0 | -3433.33 | -10100.0 | 0.29 | -43.14 | 222.22 | 0.5 | 16.28 | -28.57 | 0 | 0 | 0 | 6.90 | 50.44 | -16.16 | 0.77 | -16.3 | -20.62 | 0.35 | -46.97 | -64.29 | 0.36 | -5.26 | -2.7 | 0.01 | 0 | 0 | 62.50 | -30.85 | 6.8 |
| 19Q4 (4) | 0.94 | -46.59 | 0.0 | -0.43 | -22.86 | 0.0 | -0.11 | 83.33 | 0.0 | 0.03 | 0 | 0.0 | 0.51 | -63.83 | 0.0 | 0.43 | 22.86 | 0.0 | 0 | 0 | 0.0 | 4.58 | 32.29 | 0.0 | 0.92 | -3.16 | 0.0 | 0.66 | -37.14 | 0.0 | 0.38 | -5.0 | 0.0 | 0 | 0 | 0.0 | 90.38 | -25.54 | 0.0 |
| 19Q3 (3) | 1.76 | -2.22 | 0.0 | -0.35 | 20.45 | 0.0 | -0.66 | 17.5 | 0.0 | 0 | 0 | 0.0 | 1.41 | 3.68 | 0.0 | 0.35 | -22.22 | 0.0 | 0 | 0 | 0.0 | 3.47 | -13.67 | 0.0 | 0.95 | -53.43 | 0.0 | 1.05 | -52.05 | 0.0 | 0.4 | 5.26 | 0.0 | 0 | 0 | 0.0 | 121.38 | 73.3 | 0.0 |
| 19Q2 (2) | 1.8 | 127.85 | 0.0 | -0.44 | 37.14 | 0.0 | -0.8 | -247.83 | 0.0 | 0 | -100.0 | 0.0 | 1.36 | 1411.11 | 0.0 | 0.45 | -35.71 | 0.0 | 0 | 0 | 0.0 | 4.01 | -51.2 | 0.0 | 2.04 | 110.31 | 0.0 | 2.19 | 123.47 | 0.0 | 0.38 | 2.7 | 0.0 | 0 | 0 | 0.0 | 70.04 | 19.69 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.23 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 58.52 | 0.0 | 0.0 |
