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) | 10.13 | 41.09 | -1.75 | 0 | -6.97 | 0 | 0.85 | 750.0 | 8.38 | 114.87 | 1.49 | 53.61 | 0 | 0 | 1.88 | 65.59 | 6.77 | -2.17 | 6.17 | -2.99 | 2.75 | 9.13 | 0.08 | 0.0 | 112.56 | 40.46 |
| 2022 (9) | 7.18 | 0 | -3.28 | 0 | 0.7 | -78.59 | 0.1 | 0 | 3.9 | 0 | 0.97 | -16.38 | 0 | 0 | 1.14 | -47.12 | 6.92 | 810.53 | 6.36 | 748.0 | 2.52 | 22.93 | 0.08 | -33.33 | 80.13 | 0 |
| 2021 (8) | -2.82 | 0 | -0.86 | 0 | 3.27 | 0 | -0.99 | 0 | -3.68 | 0 | 1.16 | 132.0 | 0 | 0 | 2.15 | 60.77 | 0.76 | 0 | 0.75 | 0 | 2.05 | 9.04 | 0.12 | 0.0 | -96.58 | 0 |
| 2020 (7) | 4.19 | 7.71 | -0.52 | 0 | -2.6 | 0 | -0.05 | 0 | 3.67 | 20.33 | 0.5 | -42.53 | 0 | 0 | 1.34 | -0.82 | -1.12 | 0 | -1.53 | 0 | 1.88 | -11.32 | 0.12 | 0.0 | 891.49 | 899.2 |
| 2019 (6) | 3.89 | 1668.18 | -0.84 | 0 | -1.95 | 0 | -0.3 | 0 | 3.05 | 0 | 0.87 | -39.16 | 0 | 0 | 1.35 | -43.19 | 2.51 | 209.88 | 2.12 | 132.97 | 2.12 | 72.36 | 0.12 | 0.0 | 89.22 | 816.53 |
| 2018 (5) | 0.22 | 0 | -2.01 | 0 | -0.01 | 0 | -0.28 | 0 | -1.79 | 0 | 1.43 | 17.21 | 0.01 | 0 | 2.37 | -6.79 | 0.81 | 224.0 | 0.91 | 0 | 1.23 | 35.16 | 0.12 | 0.0 | 9.73 | 0 |
| 2017 (4) | -1.18 | 0 | -4.21 | 0 | 4.41 | 53.66 | 0.18 | 0 | -5.39 | 0 | 1.22 | -49.38 | -0.01 | 0 | 2.54 | -48.23 | 0.25 | -80.0 | -0.39 | 0 | 0.91 | 1.11 | 0.12 | -14.29 | -184.38 | 0 |
| 2016 (3) | 1.41 | -44.27 | -2.51 | 0 | 2.87 | 0 | -0.02 | 0 | -1.1 | 0 | 2.41 | 151.04 | 0.01 | -95.45 | 4.91 | 166.76 | 1.25 | -50.4 | 1.13 | -52.92 | 0.9 | 4.65 | 0.14 | -6.67 | 64.98 | -12.42 |
| 2015 (2) | 2.53 | -41.57 | -0.9 | 0 | -2.19 | 0 | 0.12 | 100.0 | 1.63 | -48.74 | 0.96 | 166.67 | 0.22 | 0 | 1.84 | 147.73 | 2.52 | -0.79 | 2.4 | 38.73 | 0.86 | 6.17 | 0.15 | 7.14 | 74.19 | -54.08 |
| 2014 (1) | 4.33 | 0 | -1.15 | 0 | 0.74 | -21.28 | 0.06 | 0 | 3.18 | 0 | 0.36 | -28.0 | -0.35 | 0 | 0.74 | -38.02 | 2.54 | 70.47 | 1.73 | 861.11 | 0.81 | 14.08 | 0.14 | 7.69 | 161.57 | 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) | 2.37 | -45.77 | -43.57 | -1.13 | -232.35 | -162.79 | 2.58 | 137.12 | 247.43 | 1.56 | 1300.0 | 205.88 | 1.24 | -69.23 | -67.11 | 0.79 | 75.56 | 229.17 | 0 | 0 | 0 | 4.16 | 94.89 | 270.62 | 1.94 | 7.78 | 1.57 | 1.27 | -43.81 | -15.89 | 0.68 | -1.45 | 1.49 | 0.02 | 0.0 | 0.0 | 120.30 | -18.24 | -36.98 |
| 23Q3 (19) | 4.37 | 51.21 | 0.23 | -0.34 | -119.65 | 70.94 | -6.95 | -119.24 | -4188.24 | -0.13 | 80.88 | -750.0 | 4.03 | -12.77 | 26.33 | 0.45 | 275.0 | 73.08 | 0 | 0 | 0 | 2.14 | 291.37 | 90.08 | 1.8 | 4.05 | -13.04 | 2.26 | 26.26 | 10.24 | 0.69 | -17.86 | 4.55 | 0.02 | 0.0 | 0.0 | 147.14 | 34.92 | -7.87 |
| 23Q2 (18) | 2.89 | 478.0 | 728.26 | 1.73 | 185.64 | 274.75 | -3.17 | -656.14 | -587.69 | -0.68 | -780.0 | -223.81 | 4.62 | 403.95 | 418.62 | 0.12 | -14.29 | -61.29 | 0 | 0 | 0 | 0.55 | -33.03 | -58.24 | 1.73 | 33.08 | -19.53 | 1.79 | 113.1 | -16.74 | 0.84 | 55.56 | 40.0 | 0.02 | 0.0 | 0.0 | 109.06 | 205.36 | 756.71 |
| 23Q1 (17) | 0.5 | -88.1 | 154.35 | -2.02 | -369.77 | -197.06 | 0.57 | 132.57 | -65.03 | 0.1 | -80.39 | 145.45 | -1.52 | -140.32 | 5.0 | 0.14 | -41.67 | -17.65 | 0 | 0 | 0 | 0.81 | -27.44 | -17.74 | 1.3 | -31.94 | 64.56 | 0.84 | -44.37 | 29.23 | 0.54 | -19.4 | -8.47 | 0.02 | 0.0 | 0.0 | 35.71 | -81.29 | 148.91 |
| 22Q4 (16) | 4.2 | -3.67 | 458.97 | -0.43 | 63.25 | 29.51 | -1.75 | -1129.41 | -1850.0 | 0.51 | 2450.0 | 342.86 | 3.77 | 18.18 | 311.8 | 0.24 | -7.69 | -36.84 | 0 | 0 | 0 | 1.12 | -0.05 | -53.98 | 1.91 | -7.73 | 148.05 | 1.51 | -26.34 | 160.34 | 0.67 | 1.52 | 24.07 | 0.02 | 0.0 | 0.0 | 190.91 | 19.54 | 286.01 |
| 22Q3 (15) | 4.36 | 1047.83 | 227.82 | -1.17 | -18.18 | -64.79 | 0.17 | -73.85 | -77.92 | 0.02 | 109.52 | 107.14 | 3.19 | 320.0 | 414.52 | 0.26 | -16.13 | -56.67 | 0 | 0 | 0 | 1.12 | -14.03 | -76.37 | 2.07 | -3.72 | 1981.82 | 2.05 | -4.65 | 10150.0 | 0.66 | 10.0 | 29.41 | 0.02 | 0.0 | 0.0 | 159.71 | 1061.71 | -33.96 |
| 22Q2 (14) | -0.46 | 50.0 | 73.56 | -0.99 | -45.59 | -518.75 | 0.65 | -60.12 | -38.1 | -0.21 | 4.55 | 54.35 | -1.45 | 9.38 | 23.68 | 0.31 | 82.35 | 181.82 | 0 | 0 | 0 | 1.31 | 31.92 | 69.19 | 2.15 | 172.15 | 270.69 | 2.15 | 230.77 | 258.33 | 0.6 | 1.69 | 17.65 | 0.02 | 0.0 | -50.0 | -16.61 | 77.26 | 89.02 |
| 22Q1 (13) | -0.92 | 21.37 | 25.2 | -0.68 | -11.48 | -211.48 | 1.63 | 1530.0 | 19.85 | -0.22 | -4.76 | -450.0 | -1.6 | 10.11 | -158.06 | 0.17 | -55.26 | 142.86 | 0 | 0 | 0 | 0.99 | -59.41 | 63.74 | 0.79 | 2.6 | 264.58 | 0.65 | 12.07 | 244.44 | 0.59 | 9.26 | 20.41 | 0.02 | 0.0 | -50.0 | -73.02 | 28.86 | 95.25 |
| 21Q4 (12) | -1.17 | -187.97 | -1571.43 | -0.61 | 14.08 | -1933.33 | 0.1 | -87.01 | 105.75 | -0.21 | 25.0 | -231.25 | -1.78 | -387.1 | -1680.0 | 0.38 | -36.67 | 280.0 | 0 | 0 | 0 | 2.44 | -48.67 | 108.91 | 0.77 | 800.0 | 196.25 | 0.58 | 2800.0 | 158.0 | 0.54 | 5.88 | 22.73 | 0.02 | 0.0 | -33.33 | -102.63 | -142.44 | 0 |
| 21Q3 (11) | 1.33 | 176.44 | 46.15 | -0.71 | -343.75 | -14.52 | 0.77 | -26.67 | 375.0 | -0.28 | 39.13 | 9.68 | 0.62 | 132.63 | 113.79 | 0.6 | 445.45 | 252.94 | 0 | 0 | 0 | 4.75 | 515.47 | 135.76 | -0.11 | -118.97 | 59.26 | 0.02 | -96.67 | 104.76 | 0.51 | 0.0 | 8.51 | 0.02 | -50.0 | -33.33 | 241.82 | 259.82 | -78.74 |
| 21Q2 (10) | -1.74 | -41.46 | -161.48 | -0.16 | -126.23 | -155.17 | 1.05 | -22.79 | 294.44 | -0.46 | -1050.0 | -253.33 | -1.9 | -206.45 | -160.9 | 0.11 | 57.14 | -8.33 | 0 | 0 | 0 | 0.77 | 27.68 | -41.68 | 0.58 | 220.83 | 441.18 | 0.6 | 233.33 | 330.77 | 0.51 | 4.08 | 8.51 | 0.04 | 0.0 | 33.33 | -151.30 | 90.16 | -112.83 |
| 21Q1 (9) | -1.23 | -1657.14 | -336.54 | 0.61 | 2133.33 | 481.25 | 1.36 | 178.16 | 2820.0 | -0.04 | -125.0 | 78.95 | -0.62 | -520.0 | -272.22 | 0.07 | -30.0 | -36.36 | 0 | 0 | 0 | 0.61 | -48.21 | -37.52 | -0.48 | 40.0 | -500.0 | -0.45 | 55.0 | -421.43 | 0.49 | 11.36 | -2.0 | 0.04 | 33.33 | 33.33 | -1537.50 | 0 | -2081.01 |
| 20Q4 (8) | -0.07 | -107.69 | -114.29 | -0.03 | 95.16 | 95.65 | -1.74 | -521.43 | -91.21 | 0.16 | 151.61 | 0 | -0.1 | -134.48 | 50.0 | 0.1 | -41.18 | -23.08 | 0 | 0 | 0 | 1.17 | -42.07 | 40.01 | -0.8 | -196.3 | -217.65 | -1.0 | -138.1 | -249.25 | 0.44 | -6.38 | -13.73 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 0.91 | -67.84 | -62.24 | -0.62 | -313.79 | -77.14 | -0.28 | 48.15 | 66.27 | -0.31 | -203.33 | -520.0 | 0.29 | -90.71 | -85.92 | 0.17 | 41.67 | -41.38 | 0 | 0 | 0 | 2.02 | 52.25 | 17.03 | -0.27 | -58.82 | -136.99 | -0.42 | -61.54 | -156.76 | 0.47 | 0.0 | -11.32 | 0.03 | 0.0 | 0.0 | 1137.50 | -3.53 | 513.59 |
| 20Q2 (6) | 2.83 | 444.23 | 86.18 | 0.29 | 281.25 | 193.55 | -0.54 | -980.0 | 28.0 | 0.3 | 257.89 | 372.73 | 3.12 | 766.67 | 157.85 | 0.12 | 9.09 | -40.0 | 0 | 0 | 0 | 1.32 | 36.79 | 18.21 | -0.17 | -241.67 | -114.41 | -0.26 | -285.71 | -127.08 | 0.47 | -6.0 | -12.96 | 0.03 | 0.0 | 0.0 | 1179.17 | 1419.31 | 1086.92 |
| 20Q1 (5) | 0.52 | 6.12 | 140.62 | -0.16 | 76.81 | -132.0 | -0.05 | 94.51 | -103.85 | -0.19 | 0 | -35.71 | 0.36 | 280.0 | 146.15 | 0.11 | -15.38 | -56.0 | 0 | 0 | 0 | 0.97 | 16.05 | -44.5 | 0.12 | -82.35 | 233.33 | 0.14 | -79.1 | 156.0 | 0.5 | -1.96 | -7.41 | 0.03 | 0.0 | 0.0 | 77.61 | 91.65 | 119.4 |
| 19Q4 (4) | 0.49 | -79.67 | 0.0 | -0.69 | -97.14 | 0.0 | -0.91 | -9.64 | 0.0 | 0 | 100.0 | 0.0 | -0.2 | -109.71 | 0.0 | 0.13 | -55.17 | 0.0 | 0 | 0 | 0.0 | 0.83 | -51.58 | 0.0 | 0.68 | -6.85 | 0.0 | 0.67 | -9.46 | 0.0 | 0.51 | -3.77 | 0.0 | 0.03 | 0.0 | 0.0 | 40.50 | -78.16 | 0.0 |
| 19Q3 (3) | 2.41 | 58.55 | 0.0 | -0.35 | -12.9 | 0.0 | -0.83 | -10.67 | 0.0 | -0.05 | 54.55 | 0.0 | 2.06 | 70.25 | 0.0 | 0.29 | 45.0 | 0.0 | 0 | 0 | 0.0 | 1.72 | 53.79 | 0.0 | 0.73 | -38.14 | 0.0 | 0.74 | -22.92 | 0.0 | 0.53 | -1.85 | 0.0 | 0.03 | 0.0 | 0.0 | 185.38 | 86.6 | 0.0 |
| 19Q2 (2) | 1.52 | 218.75 | 0.0 | -0.31 | -162.0 | 0.0 | -0.75 | -157.69 | 0.0 | -0.11 | 21.43 | 0.0 | 1.21 | 255.13 | 0.0 | 0.2 | -20.0 | 0.0 | 0 | 0 | 0.0 | 1.12 | -35.78 | 0.0 | 1.18 | 1411.11 | 0.0 | 0.96 | 484.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 99.35 | 124.84 | 0.0 |
| 19Q1 (1) | -1.28 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -400.00 | 0.0 | 0.0 |
