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) | 14.53 | -6.68 | -4.5 | 0 | -10.65 | 0 | -0.21 | 0 | 10.03 | -11.63 | 3.29 | 85.88 | -1.35 | 0 | 1.34 | 83.07 | 8.16 | 10.87 | 7.83 | 8.0 | 5.67 | -5.03 | 0.35 | 2.94 | 104.91 | -8.63 |
| 2022 (9) | 15.57 | -22.73 | -4.22 | 0 | -14.16 | 0 | 0.19 | 375.0 | 11.35 | -31.59 | 1.77 | -43.99 | -1.14 | 0 | 0.73 | -50.86 | 7.36 | -10.57 | 7.25 | -10.6 | 5.97 | 0.17 | 0.34 | 0.0 | 114.82 | -17.89 |
| 2021 (8) | 20.15 | 102.92 | -3.56 | 0 | -15.12 | 0 | 0.04 | 0 | 16.59 | -14.84 | 3.16 | -33.89 | -0.41 | 0 | 1.49 | -42.75 | 8.23 | 16.08 | 8.11 | 2.27 | 5.96 | 3.11 | 0.34 | 13.33 | 139.83 | 97.29 |
| 2020 (7) | 9.93 | -27.57 | 9.55 | 0 | -20.58 | 0 | -0.03 | 0 | 19.48 | 0 | 4.78 | -45.5 | 11.18 | 0 | 2.60 | -31.92 | 7.09 | -4.7 | 7.93 | 7.45 | 5.78 | 15.6 | 0.3 | 7.14 | 70.88 | -34.55 |
| 2019 (6) | 13.71 | 27.18 | -19.29 | 0 | 6.78 | 0 | -0.18 | 0 | -5.58 | 0 | 8.77 | 60.92 | -0.59 | 0 | 3.82 | 59.7 | 7.44 | -1.59 | 7.38 | 0.41 | 5.0 | 376.19 | 0.28 | 12.0 | 108.29 | -13.1 |
| 2018 (5) | 10.78 | -57.92 | -7.3 | 0 | -6.09 | 0 | 0 | 0 | 3.48 | -84.63 | 5.45 | 216.86 | -0.39 | 0 | 2.39 | 175.04 | 7.56 | 10.85 | 7.35 | 6.99 | 1.05 | 0.0 | 0.25 | 13.64 | 124.62 | -60.4 |
| 2017 (4) | 25.62 | 169.97 | -2.98 | 0 | -15.01 | 0 | 0.6 | 0 | 22.64 | 112.98 | 1.72 | 50.88 | -0.41 | 0 | 0.87 | 38.05 | 6.82 | 6.07 | 6.87 | -2.69 | 1.05 | 1.94 | 0.22 | 4.76 | 314.74 | 175.27 |
| 2016 (3) | 9.49 | 920.43 | 1.14 | 936.36 | -10.15 | 0 | -0.15 | 0 | 10.63 | 922.12 | 1.14 | -6.56 | -0.06 | 0 | 0.63 | 6.29 | 6.43 | 183.26 | 7.06 | 43.2 | 1.03 | -14.88 | 0.21 | -4.55 | 114.34 | 681.92 |
| 2015 (2) | 0.93 | 745.45 | 0.11 | -79.63 | -3.32 | 0 | 0.19 | 0 | 1.04 | 60.0 | 1.22 | 190.48 | 1.62 | 1057.14 | 0.59 | 299.76 | 2.27 | -5.42 | 4.93 | 49.85 | 1.21 | 0.0 | 0.22 | 0.0 | 14.62 | 527.44 |
| 2014 (1) | 0.11 | 0 | 0.54 | 0 | -1.84 | 0 | -0.78 | 0 | 0.65 | 0 | 0.42 | 68.0 | 0.14 | 0 | 0.15 | 81.01 | 2.4 | -1.23 | 3.29 | -12.27 | 1.21 | -7.63 | 0.22 | -4.35 | 2.33 | 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) | 3.31 | -44.93 | 27.31 | -1.05 | -288.89 | 21.05 | -1.05 | 86.04 | 6.25 | 0.02 | 166.67 | 116.67 | 2.26 | -60.63 | 77.95 | 0.58 | 107.14 | 7.41 | -0.34 | -3.03 | 24.44 | 0.94 | 116.34 | 6.16 | 2.19 | -2.67 | 14.66 | 2.04 | -12.82 | 10.87 | 1.43 | 1.42 | 0.0 | 0.09 | 0.0 | 12.5 | 92.98 | -40.59 | 19.8 |
| 23Q3 (19) | 6.01 | 141.53 | -0.66 | -0.27 | 77.12 | 57.14 | -7.52 | -609.43 | -0.13 | -0.03 | 83.33 | -250.0 | 5.74 | 136.68 | 5.9 | 0.28 | -24.32 | -52.54 | -0.33 | 29.79 | 0.0 | 0.43 | -29.7 | -53.72 | 2.25 | 19.05 | 13.07 | 2.34 | 33.71 | 13.59 | 1.41 | 0.0 | -1.4 | 0.09 | 0.0 | 12.5 | 156.51 | 135.15 | -7.65 |
| 23Q2 (18) | -14.47 | -173.53 | 13.2 | -1.18 | 40.7 | -1.72 | -1.06 | -3.92 | 72.54 | -0.18 | -800.0 | -500.0 | -15.65 | -188.47 | 12.23 | 0.37 | -81.95 | -27.45 | -0.47 | -123.81 | -95.83 | 0.62 | -82.37 | -30.46 | 1.89 | 2.72 | 47.66 | 1.75 | 2.94 | 21.53 | 1.41 | -0.7 | -9.03 | 0.09 | 0.0 | 0.0 | -445.23 | -172.62 | 17.74 |
| 23Q1 (17) | 19.68 | 656.92 | -16.54 | -1.99 | -49.62 | -80.91 | -1.02 | 8.93 | 38.92 | -0.02 | 83.33 | -106.25 | 17.69 | 1292.91 | -21.31 | 2.05 | 279.63 | 1476.92 | -0.21 | 53.33 | -75.0 | 3.49 | 295.93 | 1507.02 | 1.84 | -3.66 | -15.6 | 1.7 | -7.61 | -10.99 | 1.42 | -0.7 | -9.55 | 0.09 | 12.5 | 0.0 | 613.08 | 689.94 | -7.18 |
| 22Q4 (16) | 2.6 | -57.02 | -60.12 | -1.33 | -111.11 | -40.0 | -1.12 | 85.09 | 72.21 | -0.12 | -700.0 | -700.0 | 1.27 | -76.57 | -77.2 | 0.54 | -8.47 | -39.33 | -0.45 | -36.36 | -314.29 | 0.88 | -5.69 | -39.59 | 1.91 | -4.02 | -15.86 | 1.84 | -10.68 | -8.0 | 1.43 | 0.0 | -8.92 | 0.08 | 0.0 | -11.11 | 77.61 | -54.2 | -56.43 |
| 22Q3 (15) | 6.05 | 136.29 | -35.36 | -0.63 | 45.69 | -110.0 | -7.51 | -94.56 | 11.96 | 0.02 | 166.67 | 112.5 | 5.42 | 130.4 | -40.18 | 0.59 | 15.69 | 0.0 | -0.33 | -37.5 | -17.86 | 0.94 | 5.65 | -15.52 | 1.99 | 55.47 | 5.29 | 2.06 | 43.06 | -8.04 | 1.43 | -7.74 | -6.54 | 0.08 | -11.11 | -11.11 | 169.47 | 131.31 | -30.11 |
| 22Q2 (14) | -16.67 | -170.7 | -7.2 | -1.16 | -5.45 | -11.54 | -3.86 | -131.14 | -201.56 | -0.03 | -109.38 | -117.65 | -17.83 | -179.31 | -7.47 | 0.51 | 292.31 | -8.93 | -0.24 | -100.0 | -26.32 | 0.89 | 307.36 | -25.06 | 1.28 | -41.28 | -11.11 | 1.44 | -24.61 | -3.36 | 1.55 | -1.27 | 9.15 | 0.09 | 0.0 | 0.0 | -541.23 | -181.94 | -4.42 |
| 22Q1 (13) | 23.58 | 261.66 | 18.97 | -1.1 | -15.79 | 14.06 | -1.67 | 58.56 | -30.47 | 0.32 | 1500.0 | 1500.0 | 22.48 | 303.59 | 21.25 | 0.13 | -85.39 | -88.39 | -0.12 | -157.14 | 25.0 | 0.22 | -85.12 | -90.22 | 2.18 | -3.96 | -16.79 | 1.91 | -4.5 | -19.75 | 1.57 | 0.0 | 9.03 | 0.09 | 0.0 | 0.0 | 660.50 | 270.77 | 30.3 |
| 21Q4 (12) | 6.52 | -30.34 | 22.56 | -0.95 | -216.67 | -150.0 | -4.03 | 52.75 | 17.92 | 0.02 | 112.5 | -60.0 | 5.57 | -38.52 | 12.75 | 0.89 | 50.85 | -20.54 | 0.21 | 175.0 | 425.0 | 1.46 | 31.88 | -38.3 | 2.27 | 20.11 | -2.16 | 2.0 | -10.71 | -2.91 | 1.57 | 2.61 | 8.28 | 0.09 | 0.0 | 12.5 | 178.14 | -26.54 | 20.21 |
| 21Q3 (11) | 9.36 | 160.19 | 10.51 | -0.3 | 71.15 | 85.65 | -8.53 | -566.41 | -33.49 | -0.16 | -194.12 | -500.0 | 9.06 | 154.61 | 42.01 | 0.59 | 5.36 | -80.2 | -0.28 | -47.37 | 50.88 | 1.11 | -6.27 | -82.0 | 1.89 | 31.25 | 5.0 | 2.24 | 50.34 | -9.68 | 1.53 | 7.75 | 5.52 | 0.09 | 0.0 | 28.57 | 242.49 | 146.78 | 14.52 |
| 21Q2 (10) | -15.55 | -178.46 | -1946.05 | -1.04 | 18.75 | -108.72 | -1.28 | 0.0 | 88.46 | 0.17 | 750.0 | 1800.0 | -16.59 | -189.48 | -248.66 | 0.56 | -50.0 | 24.44 | -0.19 | -18.75 | -101.59 | 1.18 | -46.82 | -0.24 | 1.44 | -45.04 | 0.0 | 1.49 | -37.39 | -22.4 | 1.42 | -1.39 | -2.07 | 0.09 | 0.0 | 28.57 | -518.33 | -202.25 | -2246.14 |
| 21Q1 (9) | 19.82 | 272.56 | 737.3 | -1.28 | -236.84 | -1380.0 | -1.28 | 73.93 | -170.72 | 0.02 | -60.0 | 118.18 | 18.54 | 275.3 | 715.95 | 1.12 | 0.0 | 409.09 | -0.16 | -500.0 | 36.0 | 2.22 | -6.13 | 403.54 | 2.62 | 12.93 | 71.24 | 2.38 | 15.53 | 61.9 | 1.44 | -0.69 | 0.7 | 0.09 | 12.5 | 28.57 | 506.91 | 242.07 | 584.09 |
| 20Q4 (8) | 5.32 | -37.19 | 88.65 | -0.38 | 81.82 | 91.98 | -4.91 | 23.16 | -235.26 | 0.05 | 25.0 | -94.38 | 4.94 | -22.57 | 357.29 | 1.12 | -62.42 | -80.0 | 0.04 | 107.02 | -95.4 | 2.37 | -61.53 | -75.75 | 2.32 | 28.89 | 31.82 | 2.06 | -16.94 | 31.21 | 1.45 | 0.0 | 9.85 | 0.08 | 14.29 | 14.29 | 148.19 | -30.02 | 55.55 |
| 20Q3 (7) | 8.47 | 1214.47 | 199.29 | -2.09 | -117.53 | -5.03 | -6.39 | 42.38 | -48.95 | 0.04 | 500.0 | 104.76 | 6.38 | -42.83 | 659.52 | 2.98 | 562.22 | 186.54 | -0.57 | -104.77 | 43.0 | 6.15 | 419.47 | 245.23 | 1.8 | 25.0 | 8.43 | 2.48 | 29.17 | 25.89 | 1.45 | 0.0 | 13.28 | 0.07 | 0.0 | 0.0 | 211.75 | 1058.45 | 148.41 |
| 20Q2 (6) | -0.76 | 75.56 | -104.22 | 11.92 | 11820.0 | 198.19 | -11.09 | -712.71 | -198.12 | -0.01 | 90.91 | -110.0 | 11.16 | 470.76 | 90.12 | 0.45 | 104.55 | -76.19 | 11.96 | 4884.0 | 10066.67 | 1.18 | 168.4 | -62.53 | 1.44 | -5.88 | -25.0 | 1.92 | 30.61 | 7.87 | 1.45 | 1.4 | 17.89 | 0.07 | 0.0 | 0.0 | -22.09 | 78.9 | -103.78 |
| 20Q1 (5) | -3.11 | -210.28 | 68.74 | 0.1 | 102.11 | 123.81 | 1.81 | -50.14 | -83.78 | -0.11 | -112.36 | 65.62 | -3.01 | -56.77 | 70.97 | 0.22 | -96.07 | -8.33 | -0.25 | -128.74 | 26.47 | 0.44 | -95.48 | -1.05 | 1.53 | -13.07 | -27.49 | 1.47 | -6.37 | -28.29 | 1.43 | 8.33 | 22.22 | 0.07 | 0.0 | 0.0 | -104.71 | -209.91 | 65.38 |
| 19Q4 (4) | 2.82 | -0.35 | 0.0 | -4.74 | -138.19 | 0.0 | 3.63 | 184.62 | 0.0 | 0.89 | 205.95 | 0.0 | -1.92 | -328.57 | 0.0 | 5.6 | 438.46 | 0.0 | 0.87 | 187.0 | 0.0 | 9.76 | 447.66 | 0.0 | 1.76 | 6.02 | 0.0 | 1.57 | -20.3 | 0.0 | 1.32 | 3.12 | 0.0 | 0.07 | 0.0 | 0.0 | 95.27 | 11.77 | 0.0 |
| 19Q3 (3) | 2.83 | -84.29 | 0.0 | -1.99 | 83.61 | 0.0 | -4.29 | -15.32 | 0.0 | -0.84 | -940.0 | 0.0 | 0.84 | -85.69 | 0.0 | 1.04 | -44.97 | 0.0 | -1.0 | -733.33 | 0.0 | 1.78 | -43.62 | 0.0 | 1.66 | -13.54 | 0.0 | 1.97 | 10.67 | 0.0 | 1.28 | 4.07 | 0.0 | 0.07 | 0.0 | 0.0 | 85.24 | -85.42 | 0.0 |
| 19Q2 (2) | 18.01 | 281.01 | 0.0 | -12.14 | -2790.48 | 0.0 | -3.72 | -133.33 | 0.0 | 0.1 | 131.25 | 0.0 | 5.87 | 156.61 | 0.0 | 1.89 | 687.5 | 0.0 | -0.12 | 64.71 | 0.0 | 3.16 | 608.74 | 0.0 | 1.92 | -9.0 | 0.0 | 1.78 | -13.17 | 0.0 | 1.23 | 5.13 | 0.0 | 0.07 | 0.0 | 0.0 | 584.74 | 293.35 | 0.0 |
| 19Q1 (1) | -9.95 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 11.16 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -10.37 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 2.11 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -302.43 | 0.0 | 0.0 |
