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) | 12.8 | 39.59 | -1.17 | 0 | -7.48 | 0 | -0.12 | 0 | 11.63 | 16.07 | 2.54 | 118.97 | 0 | 0 | 3.07 | 117.4 | 12.3 | 10.61 | 10.72 | 5.2 | 1.6 | 18.52 | 0.38 | 0.0 | 100.79 | 31.01 |
| 2022 (9) | 9.17 | 0.33 | 0.85 | 0 | -8.18 | 0 | -0.13 | 0 | 10.02 | 37.45 | 1.16 | -63.75 | 0 | 0 | 1.41 | -66.59 | 11.12 | -4.14 | 10.19 | 0.89 | 1.35 | 13.45 | 0.38 | 11.76 | 76.93 | -2.11 |
| 2021 (8) | 9.14 | -31.79 | -1.85 | 0 | -7.65 | 0 | 0.09 | 0 | 7.29 | -34.68 | 3.2 | 13.88 | 0 | 0 | 4.23 | -0.28 | 11.6 | 8.92 | 10.1 | 13.1 | 1.19 | 8.18 | 0.34 | 41.67 | 78.59 | -39.77 |
| 2020 (7) | 13.4 | 10.93 | -2.24 | 0 | -5.88 | 0 | -0.24 | 0 | 11.16 | 17.47 | 2.81 | 219.32 | 0.73 | 0 | 4.24 | 203.47 | 10.65 | 11.17 | 8.93 | 0.45 | 1.1 | 17.02 | 0.24 | 26.32 | 130.48 | 8.23 |
| 2019 (6) | 12.08 | 92.05 | -2.58 | 0 | -5.97 | 0 | -0.18 | 0 | 9.5 | 54.22 | 0.88 | 12.82 | -2.22 | 0 | 1.40 | 7.21 | 9.58 | 15.42 | 8.89 | 11.12 | 0.94 | 20.51 | 0.19 | -26.92 | 120.56 | 73.27 |
| 2018 (5) | 6.29 | 18.23 | -0.13 | 0 | -5.65 | 0 | -0.28 | 0 | 6.16 | 35.68 | 0.78 | -13.33 | 0 | 0 | 1.30 | -18.28 | 8.3 | 9.79 | 8.0 | 11.11 | 0.78 | 5.41 | 0.26 | 18.18 | 69.58 | 6.72 |
| 2017 (4) | 5.32 | -38.35 | -0.78 | 0 | -5.48 | 0 | 0.02 | 0 | 4.54 | -55.31 | 0.9 | 30.43 | 0 | 0 | 1.59 | 29.44 | 7.56 | 7.85 | 7.2 | 2.71 | 0.74 | -8.64 | 0.22 | 0.0 | 65.20 | -39.26 |
| 2016 (3) | 8.63 | 56.62 | 1.53 | 0 | -9.48 | 0 | -0.82 | 0 | 10.16 | 181.44 | 0.69 | 18.97 | 0 | 0 | 1.23 | 9.37 | 7.01 | 15.68 | 7.01 | 35.59 | 0.81 | 6.58 | 0.22 | 29.41 | 107.34 | 18.83 |
| 2015 (2) | 5.51 | 9.76 | -1.9 | 0 | -4.32 | 0 | 0.08 | -11.11 | 3.61 | -44.72 | 0.58 | 70.59 | 0 | 0 | 1.13 | 60.75 | 6.06 | 20.96 | 5.17 | -4.08 | 0.76 | -2.56 | 0.17 | -19.05 | 90.33 | 14.8 |
| 2014 (1) | 5.02 | -3.28 | 1.51 | 64.13 | -4.13 | 0 | 0.09 | -66.67 | 6.53 | 6.87 | 0.34 | -8.11 | 0 | 0 | 0.70 | -15.06 | 5.01 | 35.04 | 5.39 | 12.76 | 0.78 | 0.0 | 0.21 | 0.0 | 78.68 | -12.52 |
| 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) | 3.72 | -18.06 | 100.0 | 0.31 | 196.88 | 720.0 | 1.0 | 112.47 | 1009.09 | -0.05 | -150.0 | -183.33 | 4.03 | -4.5 | 122.65 | 1.16 | 286.67 | 61.11 | 0 | 0 | -100.0 | 5.03 | 258.14 | 51.25 | 3.95 | 15.84 | 25.4 | 3.41 | 7.23 | 31.66 | 0.41 | 0.0 | 2.5 | 0.1 | 11.11 | 0.0 | 94.90 | -23.08 | 57.65 |
| 23Q3 (19) | 4.54 | 58.74 | 54.95 | -0.32 | -155.17 | -14.29 | -8.02 | -2487.1 | 0.37 | -0.02 | -100.0 | 71.43 | 4.22 | 22.67 | 59.25 | 0.3 | -65.52 | 100.0 | 0 | 0 | 100.0 | 1.41 | -69.44 | 83.88 | 3.41 | 45.11 | 45.11 | 3.18 | 63.08 | 26.69 | 0.41 | 2.5 | 24.24 | 0.09 | -10.0 | -10.0 | 123.37 | 5.68 | 23.79 |
| 23Q2 (18) | 2.86 | 70.24 | 993.75 | 0.58 | 133.33 | -79.43 | -0.31 | -106.67 | -410.0 | -0.01 | 75.0 | 80.0 | 3.44 | 5833.33 | 37.6 | 0.87 | 314.29 | 411.76 | 0 | 0 | 0 | 4.60 | 325.68 | 439.91 | 2.35 | -9.27 | -5.62 | 1.95 | -10.96 | -4.88 | 0.4 | 5.26 | 29.03 | 0.1 | 11.11 | 11.11 | 116.73 | 84.83 | 993.75 |
| 23Q1 (17) | 1.68 | -9.68 | -64.26 | -1.74 | -3380.0 | -6.75 | -0.15 | -36.36 | -25.0 | -0.04 | -166.67 | 50.0 | -0.06 | -103.31 | -101.95 | 0.21 | -70.83 | 75.0 | 0 | -100.0 | 0 | 1.08 | -67.53 | 88.51 | 2.59 | -17.78 | -16.99 | 2.19 | -15.44 | -27.72 | 0.38 | -5.0 | 26.67 | 0.09 | -10.0 | 0.0 | 63.16 | 4.92 | -54.04 |
| 22Q4 (16) | 1.86 | -36.52 | -47.61 | -0.05 | 82.14 | -110.87 | -0.11 | 98.63 | 57.69 | 0.06 | 185.71 | -40.0 | 1.81 | -31.7 | -54.86 | 0.72 | 380.0 | 414.29 | 0.1 | 200.0 | 0 | 3.33 | 335.4 | 444.96 | 3.15 | 34.04 | -6.25 | 2.59 | 3.19 | -9.76 | 0.4 | 21.21 | 33.33 | 0.1 | 0.0 | 0.0 | 60.19 | -39.6 | -44.55 |
| 22Q3 (15) | 2.93 | 1015.62 | 365.08 | -0.28 | -109.93 | -120.14 | -8.05 | -8150.0 | -9.23 | -0.07 | -40.0 | -275.0 | 2.65 | 6.0 | 31.19 | 0.15 | -11.76 | 50.0 | -0.1 | 0 | 0 | 0.76 | -10.28 | 27.06 | 2.35 | -5.62 | 7.31 | 2.51 | 22.44 | 11.56 | 0.33 | 6.45 | 10.0 | 0.1 | 11.11 | 11.11 | 99.66 | 863.02 | 317.62 |
| 22Q2 (14) | -0.32 | -106.81 | -194.12 | 2.82 | 273.01 | 212.35 | 0.1 | 183.33 | 100.0 | -0.05 | 37.5 | -350.0 | 2.5 | -18.57 | 215.21 | 0.17 | 41.67 | -93.93 | 0 | 0 | 0 | 0.85 | 48.63 | -94.84 | 2.49 | -20.19 | 0.0 | 2.05 | -32.34 | -0.49 | 0.31 | 3.33 | 3.33 | 0.09 | 0.0 | 28.57 | -13.06 | -109.5 | -193.35 |
| 22Q1 (13) | 4.7 | 32.39 | 1.95 | -1.63 | -454.35 | -38.14 | -0.12 | 53.85 | -100.0 | -0.08 | -180.0 | -14.29 | 3.07 | -23.44 | -10.5 | 0.12 | -14.29 | -20.0 | 0 | 0 | 0 | 0.57 | -6.14 | -26.57 | 3.12 | -7.14 | -12.36 | 3.03 | 5.57 | 3.41 | 0.3 | 0.0 | 3.45 | 0.09 | -10.0 | 12.5 | 137.43 | 26.59 | -1.62 |
| 21Q4 (12) | 3.55 | 463.49 | -16.27 | 0.46 | -66.91 | 227.78 | -0.26 | 96.47 | -188.89 | 0.1 | 150.0 | 433.33 | 4.01 | 98.51 | 3.35 | 0.14 | 40.0 | -93.1 | 0 | 0 | -100.0 | 0.61 | 1.52 | -93.81 | 3.36 | 53.42 | -10.88 | 2.87 | 27.56 | -16.81 | 0.3 | 0.0 | 3.45 | 0.1 | 11.11 | 42.86 | 108.56 | 354.93 | -2.45 |
| 21Q3 (11) | 0.63 | 85.29 | -86.09 | 1.39 | 155.38 | 1092.86 | -7.37 | -14840.0 | -25.77 | 0.04 | 100.0 | -42.86 | 2.02 | 193.09 | -53.99 | 0.1 | -96.43 | 66.67 | 0 | 0 | 0 | 0.60 | -96.36 | 58.54 | 2.19 | -12.05 | -10.61 | 2.25 | 9.22 | -2.6 | 0.3 | 0.0 | 7.14 | 0.09 | 28.57 | 50.0 | 23.86 | 70.55 | -86.04 |
| 21Q2 (10) | 0.34 | -92.62 | -43.33 | -2.51 | -112.71 | -100.8 | 0.05 | 183.33 | 225.0 | 0.02 | 128.57 | 113.33 | -2.17 | -163.27 | -233.85 | 2.8 | 1766.67 | 976.92 | 0 | 0 | 100.0 | 16.53 | 2016.8 | 784.93 | 2.49 | -30.06 | 36.07 | 2.06 | -29.69 | 34.64 | 0.3 | 3.45 | 11.11 | 0.07 | -12.5 | 40.0 | 13.99 | -89.98 | -56.86 |
| 21Q1 (9) | 4.61 | 8.73 | 14.39 | -1.18 | -227.78 | -145.83 | -0.06 | 33.33 | -160.0 | -0.07 | -133.33 | 36.36 | 3.43 | -11.6 | -3.38 | 0.15 | -92.61 | -67.39 | 0 | -100.0 | 0 | 0.78 | -92.08 | -72.89 | 3.56 | -5.57 | 36.92 | 2.93 | -15.07 | 78.66 | 0.29 | 0.0 | 11.54 | 0.08 | 14.29 | 60.0 | 139.70 | 25.53 | -32.4 |
| 20Q4 (8) | 4.24 | -6.4 | 28.48 | -0.36 | -157.14 | -200.0 | -0.09 | 98.46 | -80.0 | -0.03 | -142.86 | 93.62 | 3.88 | -11.62 | 22.01 | 2.03 | 3283.33 | 1027.78 | 1.71 | 0 | 562.16 | 9.86 | 2499.15 | 1012.98 | 3.77 | 53.88 | 1.89 | 3.45 | 49.35 | -3.09 | 0.29 | 3.57 | 20.83 | 0.07 | 16.67 | 40.0 | 111.29 | -34.9 | 29.83 |
| 20Q3 (7) | 4.53 | 655.0 | 20.8 | -0.14 | 88.8 | -138.89 | -5.86 | -14550.0 | -0.34 | 0.07 | 146.67 | 16.67 | 4.39 | 775.38 | 6.81 | 0.06 | -76.92 | -72.73 | 0 | 100.0 | 0 | 0.38 | -79.68 | -74.87 | 2.45 | 33.88 | 20.1 | 2.31 | 50.98 | 21.58 | 0.28 | 3.7 | 21.74 | 0.06 | 20.0 | 20.0 | 170.94 | 427.08 | -0.62 |
| 20Q2 (6) | 0.6 | -85.11 | -71.56 | -1.25 | -160.42 | 44.2 | -0.04 | -140.0 | 33.33 | -0.15 | -36.36 | -87.5 | -0.65 | -118.31 | -400.0 | 0.26 | -43.48 | 388.89 | -0.98 | 0 | 46.45 | 1.87 | -35.15 | 396.78 | 1.83 | -29.62 | -4.69 | 1.53 | -6.71 | 6.25 | 0.27 | 3.85 | 17.39 | 0.05 | 0.0 | 0.0 | 32.43 | -84.31 | -73.56 |
| 20Q1 (5) | 4.03 | 22.12 | 38.01 | -0.48 | -300.0 | 17.24 | 0.1 | 300.0 | 1100.0 | -0.11 | 76.6 | -135.48 | 3.55 | 11.64 | 51.71 | 0.46 | 155.56 | -20.69 | 0 | 100.0 | 0 | 2.88 | 225.01 | -31.42 | 2.6 | -29.73 | 35.42 | 1.64 | -53.93 | -17.17 | 0.26 | 8.33 | 13.04 | 0.05 | 0.0 | 0.0 | 206.67 | 141.11 | 59.95 |
| 19Q4 (4) | 3.3 | -12.0 | 0.0 | -0.12 | -133.33 | 0.0 | -0.05 | 99.14 | 0.0 | -0.47 | -883.33 | 0.0 | 3.18 | -22.63 | 0.0 | 0.18 | -18.18 | 0.0 | -0.37 | 0 | 0.0 | 0.89 | -41.31 | 0.0 | 3.7 | 81.37 | 0.0 | 3.56 | 87.37 | 0.0 | 0.24 | 4.35 | 0.0 | 0.05 | 0.0 | 0.0 | 85.71 | -50.17 | 0.0 |
| 19Q3 (3) | 3.75 | 77.73 | 0.0 | 0.36 | 116.07 | 0.0 | -5.84 | -9633.33 | 0.0 | 0.06 | 175.0 | 0.0 | 4.11 | 3261.54 | 0.0 | 0.22 | 344.44 | 0.0 | 0 | 100.0 | 0.0 | 1.51 | 339.91 | 0.0 | 2.04 | 6.25 | 0.0 | 1.9 | 31.94 | 0.0 | 0.23 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 172.02 | 40.22 | 0.0 |
| 19Q2 (2) | 2.11 | -27.74 | 0.0 | -2.24 | -286.21 | 0.0 | -0.06 | -500.0 | 0.0 | -0.08 | -125.81 | 0.0 | -0.13 | -105.56 | 0.0 | -0.09 | -115.52 | 0.0 | -1.83 | 0 | 0.0 | -0.63 | -114.99 | 0.0 | 1.92 | 0.0 | 0.0 | 1.44 | -27.27 | 0.0 | 0.23 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 122.67 | -5.05 | 0.0 |
| 19Q1 (1) | 2.92 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.20 | 0.0 | 0.0 | 1.92 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 129.20 | 0.0 | 0.0 |
