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) | 17.26 | -13.53 | -6.89 | 0 | -12.57 | 0 | 0.08 | -68.0 | 10.37 | -10.45 | 6.95 | -14.72 | 0 | 0 | 6.40 | -7.91 | 9.79 | -16.25 | 7.43 | -21.04 | 6.57 | 2.02 | 0.15 | -11.76 | 121.98 | -2.1 |
| 2022 (9) | 19.96 | 283.11 | -8.38 | 0 | -8.03 | 0 | 0.25 | 0 | 11.58 | 0 | 8.15 | -31.74 | 0 | 0 | 6.95 | -35.07 | 11.69 | -4.57 | 9.41 | 10.45 | 6.44 | -1.83 | 0.17 | -5.56 | 124.59 | 264.93 |
| 2021 (8) | 5.21 | -51.17 | -12.23 | 0 | 6.42 | 0 | -0.06 | 0 | -7.02 | 0 | 11.94 | 144.17 | -0.16 | 0 | 10.71 | 85.02 | 12.25 | 103.49 | 8.52 | 144.13 | 6.56 | -2.81 | 0.18 | -14.29 | 34.14 | -66.56 |
| 2020 (7) | 10.67 | 3.79 | -5.12 | 0 | -6.61 | 0 | 0 | 0 | 5.55 | 26.42 | 4.89 | -15.1 | -0.16 | 0 | 5.79 | -11.21 | 6.02 | -19.84 | 3.49 | -29.07 | 6.75 | -5.73 | 0.21 | 31.25 | 102.11 | 21.57 |
| 2019 (6) | 10.28 | -37.13 | -5.89 | 0 | -5.59 | 0 | -0.1 | 0 | 4.39 | -29.19 | 5.76 | -43.47 | -0.52 | 0 | 6.52 | -33.39 | 7.51 | -31.67 | 4.92 | -40.65 | 7.16 | 7.19 | 0.16 | -20.0 | 83.99 | -22.07 |
| 2018 (5) | 16.35 | 112.06 | -10.15 | 0 | -3.77 | 0 | 0.1 | 0 | 6.2 | 0 | 10.19 | 19.88 | 0 | 0 | 9.78 | 10.27 | 10.99 | 3.48 | 8.29 | 15.78 | 6.68 | -2.91 | 0.2 | 0.0 | 107.78 | 99.06 |
| 2017 (4) | 7.71 | -48.84 | -8.71 | 0 | -1.27 | 0 | -0.42 | 0 | -1.0 | 0 | 8.5 | 36.88 | -0.26 | 0 | 8.87 | 25.8 | 10.62 | 1.14 | 7.16 | -1.65 | 6.88 | -4.31 | 0.2 | 17.65 | 54.14 | -47.4 |
| 2016 (3) | 15.07 | -8.5 | -6.37 | 0 | -7.32 | 0 | 0.09 | -80.43 | 8.7 | 10.69 | 6.21 | -22.28 | 0 | 0 | 7.05 | -22.39 | 10.5 | 38.34 | 7.28 | 26.61 | 7.19 | 1.13 | 0.17 | 6.25 | 102.94 | -18.63 |
| 2015 (2) | 16.47 | 8.07 | -8.61 | 0 | -7.18 | 0 | 0.46 | 39.39 | 7.86 | -20.04 | 7.99 | 47.42 | 0 | 0 | 9.09 | 64.27 | 7.59 | -18.82 | 5.75 | -19.24 | 7.11 | 3.95 | 0.16 | -5.88 | 126.50 | 17.28 |
| 2014 (1) | 15.24 | 41.77 | -5.41 | 0 | -6.74 | 0 | 0.33 | 32.0 | 9.83 | 68.9 | 5.42 | 14.59 | 0.11 | 0 | 5.53 | 5.95 | 9.35 | 41.03 | 7.12 | 47.11 | 6.84 | 0.59 | 0.17 | 13.33 | 107.86 | 18.29 |
| 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) | 4.27 | 11.49 | -55.1 | -1.34 | 10.67 | 25.97 | -1.09 | 83.05 | 70.54 | 0.11 | 266.67 | -69.44 | 2.93 | 25.75 | -61.95 | 1.32 | 16.81 | -20.48 | 0 | 0 | 0 | 5.08 | 23.51 | -12.86 | 2.04 | -13.92 | -23.31 | 1.11 | -46.63 | -27.45 | 1.7 | 2.41 | 6.92 | 0.03 | -25.0 | 0.0 | 150.35 | 48.39 | -50.2 |
| 23Q3 (19) | 3.83 | -25.34 | -46.66 | -1.5 | 37.76 | 18.92 | -6.43 | -150.19 | -26.57 | 0.03 | 0.0 | 50.0 | 2.33 | -14.34 | -56.29 | 1.13 | -54.8 | -39.89 | 0 | 0 | 0 | 4.11 | -53.55 | -34.43 | 2.37 | 3.04 | -4.82 | 2.08 | 2.46 | -18.75 | 1.66 | 3.11 | 2.47 | 0.04 | 0.0 | 0.0 | 101.32 | -27.32 | -40.45 |
| 23Q2 (18) | 5.13 | 27.3 | 121.12 | -2.41 | -46.06 | -0.84 | -2.57 | -3.21 | -23.56 | 0.03 | 133.33 | 200.0 | 2.72 | 14.29 | 3985.71 | 2.5 | 25.0 | 10.13 | 0 | 0 | 0 | 8.85 | 18.85 | 20.35 | 2.3 | -25.57 | -35.75 | 2.03 | -8.14 | -27.5 | 1.61 | 1.26 | 0.0 | 0.04 | 0.0 | -20.0 | 139.40 | 32.83 | 167.99 |
| 23Q1 (17) | 4.03 | -57.62 | 324.21 | -1.65 | 8.84 | 29.18 | -2.49 | 32.7 | -187.68 | -0.09 | -125.0 | 40.0 | 2.38 | -69.09 | 272.46 | 2.0 | 20.48 | -14.53 | 0 | 0 | 0 | 7.45 | 27.8 | -11.12 | 3.09 | 16.17 | 4.39 | 2.21 | 44.44 | -12.3 | 1.59 | 0.0 | -1.85 | 0.04 | 33.33 | -20.0 | 104.95 | -65.24 | 362.88 |
| 22Q4 (16) | 9.51 | 32.45 | 395.31 | -1.81 | 2.16 | 58.1 | -3.7 | 27.17 | -183.9 | 0.36 | 1700.0 | 800.0 | 7.7 | 44.47 | 420.83 | 1.66 | -11.7 | -62.36 | 0 | 0 | 100.0 | 5.83 | -7.05 | -59.89 | 2.66 | 6.83 | -7.32 | 1.53 | -40.23 | -25.73 | 1.59 | -1.85 | -2.45 | 0.03 | -25.0 | -25.0 | 301.90 | 77.44 | 486.51 |
| 22Q3 (15) | 7.18 | 209.48 | 3163.64 | -1.85 | 22.59 | 47.74 | -5.08 | -144.23 | -377.6 | 0.02 | 100.0 | 140.0 | 5.33 | 7714.29 | 260.54 | 1.88 | -17.18 | -44.54 | 0 | 0 | 0 | 6.27 | -14.75 | -46.34 | 2.49 | -30.45 | -24.55 | 2.56 | -8.57 | 8.02 | 1.62 | 0.62 | 0.62 | 0.04 | -20.0 | 0.0 | 170.14 | 227.08 | 3008.96 |
| 22Q2 (14) | 2.32 | 144.21 | 318.87 | -2.39 | -2.58 | 0.42 | -2.08 | -173.24 | -533.33 | 0.01 | 106.67 | 0.0 | -0.07 | 94.93 | 97.98 | 2.27 | -2.99 | -7.35 | 0 | 0 | 0 | 7.36 | -12.23 | -16.98 | 3.58 | 20.95 | 5.29 | 2.8 | 11.11 | 25.0 | 1.61 | -0.62 | -2.42 | 0.05 | 0.0 | 25.0 | 52.02 | 129.43 | 292.86 |
| 22Q1 (13) | 0.95 | -50.52 | -76.94 | -2.33 | 46.06 | -18.88 | 2.84 | -35.6 | 1046.67 | -0.15 | -475.0 | -150.0 | -1.38 | 42.5 | -163.89 | 2.34 | -46.94 | 39.29 | 0 | 100.0 | 0 | 8.38 | -42.32 | 22.32 | 2.96 | 3.14 | 10.45 | 2.52 | 22.33 | 36.22 | 1.62 | -0.61 | -2.99 | 0.05 | 25.0 | -16.67 | 22.67 | -55.95 | -80.3 |
| 21Q4 (12) | 1.92 | 772.73 | -60.66 | -4.32 | -22.03 | -184.21 | 4.41 | 140.98 | 318.32 | 0.04 | 180.0 | -66.67 | -2.4 | 27.71 | -171.43 | 4.41 | 30.09 | 212.77 | -0.16 | 0 | 0.0 | 14.53 | 24.34 | 140.22 | 2.87 | -13.03 | 23.18 | 2.06 | -13.08 | 49.28 | 1.63 | 1.24 | -3.55 | 0.04 | 0.0 | -20.0 | 51.47 | 840.58 | -67.09 |
| 21Q3 (11) | 0.22 | 120.75 | -85.03 | -3.54 | -47.5 | -102.29 | 1.83 | 281.25 | 157.55 | -0.05 | -600.0 | 0.0 | -3.32 | 4.05 | -1085.71 | 3.39 | 38.37 | 106.71 | 0 | 0 | 0 | 11.69 | 31.88 | 51.91 | 3.3 | -2.94 | 95.27 | 2.37 | 5.8 | 154.84 | 1.61 | -2.42 | -2.42 | 0.04 | 0.0 | -20.0 | 5.47 | 120.29 | -90.21 |
| 21Q2 (10) | -1.06 | -125.73 | -303.85 | -2.4 | -22.45 | -179.07 | 0.48 | 260.0 | 160.76 | 0.01 | 116.67 | 0.0 | -3.46 | -260.19 | -917.65 | 2.45 | 45.83 | 157.89 | 0 | 0 | 0 | 8.86 | 29.32 | 91.11 | 3.4 | 26.87 | 159.54 | 2.24 | 21.08 | 224.64 | 1.65 | -1.2 | -2.37 | 0.04 | -33.33 | 0.0 | -26.97 | -123.44 | -225.52 |
| 21Q1 (9) | 4.12 | -15.57 | 8.14 | -1.96 | -28.95 | -97.98 | -0.3 | 85.15 | 51.61 | -0.06 | -150.0 | 25.0 | 2.16 | -35.71 | -23.4 | 1.68 | 19.15 | 86.67 | 0 | 100.0 | 0 | 6.85 | 13.27 | 47.69 | 2.68 | 15.02 | 294.12 | 1.85 | 34.06 | 277.55 | 1.67 | -1.18 | -2.91 | 0.06 | 20.0 | 0.0 | 115.08 | -26.42 | -31.43 |
| 20Q4 (8) | 4.88 | 231.97 | -11.59 | -1.52 | 13.14 | 0.0 | -2.02 | 36.48 | -106.12 | 0.12 | 340.0 | 500.0 | 3.36 | 1300.0 | -16.0 | 1.41 | -14.02 | -6.0 | -0.16 | 0 | -128.57 | 6.05 | -21.36 | -13.14 | 2.33 | 37.87 | 58.5 | 1.38 | 48.39 | 150.91 | 1.69 | 2.42 | -5.59 | 0.05 | 0.0 | 25.0 | 156.41 | 179.84 | -32.56 |
| 20Q3 (7) | 1.47 | 182.69 | -23.44 | -1.75 | -103.49 | -84.21 | -3.18 | -302.53 | 8.88 | -0.05 | -600.0 | -150.0 | -0.28 | 17.65 | -128.87 | 1.64 | 72.63 | 152.31 | 0 | 0 | 100.0 | 7.69 | 65.91 | 152.07 | 1.69 | 29.01 | -10.58 | 0.93 | 34.78 | -26.19 | 1.65 | -2.37 | -8.84 | 0.05 | 25.0 | 25.0 | 55.89 | 160.12 | -9.46 |
| 20Q2 (6) | 0.52 | -86.35 | 246.67 | -0.86 | 13.13 | 37.23 | -0.79 | -27.42 | -97.5 | 0.01 | 112.5 | 133.33 | -0.34 | -112.06 | 72.13 | 0.95 | 5.56 | -35.81 | 0 | 0 | 0 | 4.64 | -0.06 | -28.29 | 1.31 | 92.65 | -41.78 | 0.69 | 40.82 | -55.77 | 1.69 | -1.74 | -6.11 | 0.04 | -33.33 | 0.0 | 21.49 | -87.2 | 387.05 |
| 20Q1 (5) | 3.81 | -30.98 | 42.16 | -0.99 | 34.87 | 51.71 | -0.62 | 36.73 | 15.07 | -0.08 | -500.0 | -14.29 | 2.82 | -29.5 | 347.62 | 0.9 | -40.0 | -57.75 | 0 | 100.0 | 0 | 4.64 | -33.38 | -50.62 | 0.68 | -53.74 | -64.21 | 0.49 | -10.91 | -68.18 | 1.72 | -3.91 | -2.27 | 0.06 | 50.0 | 20.0 | 167.84 | -27.63 | 109.8 |
| 19Q4 (4) | 5.52 | 187.5 | 0.0 | -1.52 | -60.0 | 0.0 | -0.98 | 71.92 | 0.0 | 0.02 | 200.0 | 0.0 | 4.0 | 312.37 | 0.0 | 1.5 | 130.77 | 0.0 | -0.07 | 84.44 | 0.0 | 6.96 | 128.2 | 0.0 | 1.47 | -22.22 | 0.0 | 0.55 | -56.35 | 0.0 | 1.79 | -1.1 | 0.0 | 0.04 | 0.0 | 0.0 | 231.93 | 275.68 | 0.0 |
| 19Q3 (3) | 1.92 | 1180.0 | 0.0 | -0.95 | 30.66 | 0.0 | -3.49 | -772.5 | 0.0 | -0.02 | 33.33 | 0.0 | 0.97 | 179.51 | 0.0 | 0.65 | -56.08 | 0.0 | -0.45 | 0 | 0.0 | 3.05 | -52.8 | 0.0 | 1.89 | -16.0 | 0.0 | 1.26 | -19.23 | 0.0 | 1.81 | 0.56 | 0.0 | 0.04 | 0.0 | 0.0 | 61.74 | 1299.36 | 0.0 |
| 19Q2 (2) | 0.15 | -94.4 | 0.0 | -1.37 | 33.17 | 0.0 | -0.4 | 45.21 | 0.0 | -0.03 | 57.14 | 0.0 | -1.22 | -293.65 | 0.0 | 1.48 | -30.52 | 0.0 | 0 | 0 | 0.0 | 6.47 | -31.18 | 0.0 | 2.25 | 18.42 | 0.0 | 1.56 | 1.3 | 0.0 | 1.8 | 2.27 | 0.0 | 0.04 | -20.0 | 0.0 | 4.41 | -94.49 | 0.0 |
| 19Q1 (1) | 2.68 | 0.0 | 0.0 | -2.05 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.40 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 80.00 | 0.0 | 0.0 |
