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) | 8.17 | 4.48 | -2.51 | 0 | -4.89 | 0 | 0.5 | 0 | 5.66 | 26.06 | 1.75 | 207.02 | 0 | 0 | 3.49 | 410.0 | 0.55 | -72.08 | 1.23 | -14.58 | 1.89 | -12.09 | 0.13 | 18.18 | 251.38 | 18.94 |
| 2022 (9) | 7.82 | 0 | -3.33 | 0 | -4.99 | 0 | -3.12 | 0 | 4.49 | 0 | 0.57 | -8.06 | 0 | 0 | 0.68 | -17.04 | 1.97 | -68.17 | 1.44 | -53.99 | 2.15 | -1.38 | 0.11 | 0.0 | 211.35 | 0 |
| 2021 (8) | -0.72 | 0 | -3.69 | 0 | 6.93 | 0 | -4.46 | 0 | -4.41 | 0 | 0.62 | -53.03 | 0 | 0 | 0.82 | -64.1 | 6.19 | 0 | 3.13 | 0 | 2.18 | -18.35 | 0.11 | -31.25 | -13.28 | 0 |
| 2020 (7) | 5.46 | 147.06 | -1.97 | 0 | -6.02 | 0 | 7.14 | 0 | 3.49 | 453.97 | 1.32 | 16.81 | 0 | 0 | 2.30 | 96.28 | -0.41 | 0 | -3.04 | 0 | 2.67 | -14.42 | 0.16 | -15.79 | 0.00 | 0 |
| 2019 (6) | 2.21 | -59.38 | -1.58 | 0 | -2.25 | 0 | -0.56 | 0 | 0.63 | -86.74 | 1.13 | -42.93 | 0 | 0 | 1.17 | -41.87 | -4.08 | 0 | -10.08 | 0 | 3.12 | -0.95 | 0.19 | 5.56 | 0.00 | 0 |
| 2018 (5) | 5.44 | 0 | -0.69 | 0 | -3.6 | 0 | -0.05 | 0 | 4.75 | 0 | 1.98 | 435.14 | 0 | 0 | 2.01 | 272.06 | 0.2 | -89.85 | -0.34 | 0 | 3.15 | 15.38 | 0.18 | 63.64 | 181.94 | 0 |
| 2017 (4) | -5.68 | 0 | -0.19 | 0 | 6.54 | 0 | -0.37 | 0 | -5.87 | 0 | 0.37 | 68.18 | 0 | 0 | 0.54 | 38.77 | 1.97 | 0.0 | 1.71 | 119.23 | 2.73 | 10.98 | 0.11 | -26.67 | -124.84 | 0 |
| 2016 (3) | 6.13 | -29.13 | -1.87 | 0 | -3.52 | 0 | 0.37 | -9.76 | 4.26 | -51.37 | 0.22 | -74.42 | 0 | 0 | 0.39 | -70.3 | 1.97 | 0 | 0.78 | 0 | 2.46 | -1.6 | 0.15 | -11.76 | 180.83 | 0 |
| 2015 (2) | 8.65 | 586.51 | 0.11 | 0 | -7.63 | 0 | 0.41 | 0 | 8.76 | 7863.64 | 0.86 | -20.37 | 0 | 0 | 1.31 | -1.54 | -1.79 | 0 | -4.33 | 0 | 2.5 | 1.63 | 0.17 | 6.25 | 0.00 | 0 |
| 2014 (1) | 1.26 | -86.3 | -1.15 | 0 | 0.13 | 0 | -0.14 | 0 | 0.11 | -98.01 | 1.08 | -16.92 | 0 | 0 | 1.33 | -14.21 | 0.36 | 0 | 0.21 | 0 | 2.46 | -0.81 | 0.16 | 33.33 | 44.52 | 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) | 1.27 | -47.74 | -38.05 | -0.57 | -3.64 | -39.02 | -0.6 | 69.54 | 73.68 | 0.31 | -48.33 | 121.99 | 0.7 | -62.77 | -57.32 | 0.58 | -23.68 | 262.5 | 0 | 0 | 0 | 5.69 | 5.37 | 620.02 | -0.58 | -234.88 | -270.59 | -0.11 | -161.11 | -191.67 | 0.42 | -17.65 | -30.0 | 0.04 | 0.0 | 33.33 | 362.86 | 9.01 | 32.75 |
| 23Q3 (19) | 2.43 | -31.74 | -33.61 | -0.55 | 8.33 | 64.97 | -1.97 | 1.99 | 10.05 | 0.6 | 9.09 | 145.11 | 1.88 | -36.49 | -10.05 | 0.76 | 192.31 | 204.0 | 0 | 0 | 0 | 5.40 | 188.57 | 354.81 | 0.43 | -2.27 | 126.32 | 0.18 | -66.04 | 50.0 | 0.51 | 8.51 | -5.56 | 0.04 | 33.33 | 33.33 | 332.88 | -3.69 | -37.24 |
| 23Q2 (18) | 3.56 | 286.96 | 78.0 | -0.6 | 23.08 | 52.0 | -2.01 | -548.39 | -3450.0 | 0.55 | 157.29 | 157.29 | 2.96 | 2014.29 | 294.67 | 0.26 | 73.33 | 188.89 | 0 | 0 | 0 | 1.87 | 50.0 | 377.53 | 0.44 | 62.96 | -27.87 | 0.53 | -15.87 | 278.57 | 0.47 | -6.0 | -6.0 | 0.03 | 0.0 | 50.0 | 345.63 | 335.8 | 14.06 |
| 23Q1 (17) | 0.92 | -55.12 | 736.36 | -0.78 | -90.24 | -680.0 | -0.31 | 86.4 | 46.55 | -0.96 | 31.91 | -268.42 | 0.14 | -91.46 | 1300.0 | 0.15 | -6.25 | 114.29 | 0 | 0 | 0 | 1.25 | 57.86 | 240.33 | 0.27 | -20.59 | -67.07 | 0.63 | 425.0 | -41.12 | 0.5 | -16.67 | -1.96 | 0.03 | 0.0 | 0.0 | 79.31 | -70.98 | 1060.82 |
| 22Q4 (16) | 2.05 | -43.99 | -0.97 | -0.41 | 73.89 | 86.6 | -2.28 | -4.11 | -242.5 | -1.41 | -6.02 | -3425.0 | 1.64 | -21.53 | 265.66 | 0.16 | -36.0 | -11.11 | 0 | 0 | 0 | 0.79 | -33.44 | -35.84 | 0.34 | 78.95 | 112.5 | 0.12 | 0.0 | 109.09 | 0.6 | 11.11 | 42.86 | 0.03 | 0.0 | 0.0 | 273.33 | -48.47 | 0 |
| 22Q3 (15) | 3.66 | 83.0 | 250.0 | -1.57 | -25.6 | -406.45 | -2.19 | -3750.0 | -269.77 | -1.33 | -38.54 | -321.67 | 2.09 | 178.67 | 176.0 | 0.25 | 177.78 | -7.41 | 0 | 0 | 0 | 1.19 | 202.98 | -33.67 | 0.19 | -68.85 | -86.33 | 0.12 | -14.29 | -87.37 | 0.54 | 8.0 | 10.2 | 0.03 | 50.0 | 0.0 | 530.43 | 75.04 | 419.57 |
| 22Q2 (14) | 2.0 | 1718.18 | 363.16 | -1.25 | -1150.0 | -941.67 | 0.06 | 110.34 | -98.37 | -0.96 | -268.42 | 49.47 | 0.75 | 7400.0 | 185.23 | 0.09 | 28.57 | -10.0 | 0 | 0 | 0 | 0.39 | 6.9 | -10.12 | 0.61 | -25.61 | -60.13 | 0.14 | -86.92 | -87.16 | 0.5 | -1.96 | -18.03 | 0.02 | -33.33 | -33.33 | 303.03 | 4335.26 | 789.79 |
| 22Q1 (13) | 0.11 | -94.69 | -72.5 | -0.1 | 96.73 | 50.0 | -0.58 | -136.25 | -265.71 | 0.57 | 1525.0 | 118.27 | 0.01 | 101.01 | -95.0 | 0.07 | -61.11 | 16.67 | 0 | 0 | 0 | 0.37 | -70.24 | 38.06 | 0.82 | 412.5 | -73.63 | 1.07 | 181.06 | -55.42 | 0.51 | 21.43 | -22.73 | 0.03 | 0.0 | 0.0 | 6.83 | 0 | -47.22 |
| 21Q4 (12) | 2.07 | 184.84 | -76.48 | -3.06 | -887.1 | -827.27 | 1.6 | 24.03 | 118.71 | -0.04 | -106.67 | -100.52 | -0.99 | 64.0 | -111.69 | 0.18 | -33.33 | -41.94 | 0 | 0 | 0 | 1.23 | -31.19 | -45.83 | 0.16 | -88.49 | 157.14 | -1.32 | -238.95 | -28.16 | 0.42 | -14.29 | -38.24 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -2.44 | -221.05 | 37.28 | -0.31 | -158.33 | 16.22 | 1.29 | -64.95 | -57.43 | 0.6 | 131.58 | 281.82 | -2.75 | -212.5 | 35.45 | 0.27 | 170.0 | -32.5 | 0 | 0 | 0 | 1.79 | 310.55 | -50.94 | 1.39 | -9.15 | 1163.64 | 0.95 | -12.84 | 1155.56 | 0.49 | -19.67 | -9.26 | 0.03 | 0.0 | 0.0 | -165.99 | -277.84 | 79.52 |
| 21Q2 (10) | -0.76 | -290.0 | -160.32 | -0.12 | 40.0 | 83.78 | 3.68 | 951.43 | 352.05 | -1.9 | 39.1 | -113.48 | -0.88 | -540.0 | -269.23 | 0.1 | 66.67 | 11.11 | 0 | 0 | 0 | 0.44 | 64.2 | -17.38 | 1.53 | -50.8 | 2085.71 | 1.09 | -54.58 | 223.86 | 0.61 | -7.58 | -19.74 | 0.03 | 0.0 | -40.0 | -43.93 | -439.36 | 0 |
| 21Q1 (9) | 0.4 | -95.45 | 0 | -0.2 | 39.39 | 0 | 0.35 | 104.09 | 0 | -3.12 | -140.47 | 0 | 0.2 | -97.64 | 0 | 0.06 | -80.65 | 0 | 0 | 0 | 0 | 0.27 | -88.32 | 0 | 3.11 | 1210.71 | 1103.23 | 2.4 | 333.01 | 330.77 | 0.66 | -2.94 | 0 | 0.03 | 0.0 | 0 | 12.94 | 0 | 0 |
| 20Q4 (8) | 8.8 | 326.22 | 1213.92 | -0.33 | 10.81 | 68.57 | -8.55 | -382.18 | -426.34 | 7.71 | 2436.36 | 3252.17 | 8.47 | 298.83 | 560.33 | 0.31 | -22.5 | -47.46 | 0 | 0 | 0 | 2.27 | -37.68 | -6.67 | -0.28 | -354.55 | 80.95 | -1.03 | -1044.44 | 86.43 | 0.68 | 25.93 | 1.49 | 0.03 | 0.0 | -40.0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -3.89 | -408.73 | -95.48 | -0.37 | 50.0 | -68.18 | 3.03 | 307.53 | 69.27 | -0.33 | 62.92 | -22.22 | -4.26 | -919.23 | -92.76 | 0.4 | 344.44 | 73.91 | 0 | 0 | 0 | 3.65 | 591.4 | 243.38 | 0.11 | 57.14 | 106.04 | -0.09 | 89.77 | 94.71 | 0.54 | -28.95 | -34.94 | 0.03 | -40.0 | -40.0 | -810.42 | 0 | 0 |
| 20Q2 (6) | 1.26 | 0 | 520.0 | -0.74 | 0 | -252.38 | -1.46 | 0 | -165.45 | -0.89 | 0 | -20.27 | 0.52 | 0 | 201.96 | 0.09 | 0 | -59.09 | 0 | 0 | 0 | 0.53 | 0 | -40.83 | 0.07 | 122.58 | 115.91 | -0.88 | 15.38 | -87.23 | 0.76 | 0 | -8.43 | 0.05 | 0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | 0 | -100.0 | 100.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.31 | 78.91 | 8.82 | -1.04 | 86.3 | -225.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.79 | 60.3 | 0.0 | -1.05 | -377.27 | 0.0 | 2.62 | 46.37 | 0.0 | 0.23 | 185.19 | 0.0 | -1.84 | 16.74 | 0.0 | 0.59 | 156.52 | 0.0 | 0 | 0 | 0.0 | 2.44 | 129.29 | 0.0 | -1.47 | 19.23 | 0.0 | -7.59 | -346.47 | 0.0 | 0.67 | -19.28 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -1.99 | -563.33 | 0.0 | -0.22 | -4.76 | 0.0 | 1.79 | 425.45 | 0.0 | -0.27 | 63.51 | 0.0 | -2.21 | -333.33 | 0.0 | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | 1.06 | 19.14 | 0.0 | -1.82 | -313.64 | 0.0 | -1.7 | -261.7 | 0.0 | 0.83 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.3 | -105.67 | 0.0 | -0.21 | -133.33 | 0.0 | -0.55 | 90.98 | 0.0 | -0.74 | -436.36 | 0.0 | -0.51 | -109.81 | 0.0 | 0.22 | 144.44 | 0.0 | 0 | 0 | 0.0 | 0.89 | 158.42 | 0.0 | -0.44 | -29.41 | 0.0 | -0.47 | -46.88 | 0.0 | 0.83 | 3.75 | 0.0 | 0.05 | 0.0 | 0.0 | -73.17 | -107.33 | 0.0 |
| 19Q1 (1) | 5.29 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -6.1 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 5.2 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 998.11 | 0.0 | 0.0 |
