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) | 13.42 | -11.83 | -3.11 | 0 | -7.91 | 0 | 0.2 | 0 | 10.31 | -28.8 | 2.11 | 70.16 | -0.06 | 0 | 3.18 | 83.48 | 11.86 | -6.32 | 9.97 | -5.94 | 1.79 | -6.77 | 0.09 | 0.0 | 113.25 | -6.17 |
| 2022 (9) | 15.22 | 249.89 | -0.74 | 0 | -8.92 | 0 | 0 | 0 | 14.48 | 230.59 | 1.24 | 30.53 | -0.16 | 0 | 1.73 | 29.47 | 12.66 | 2.93 | 10.6 | 7.83 | 1.92 | -8.57 | 0.09 | 0.0 | 120.70 | 233.51 |
| 2021 (8) | 4.35 | -62.11 | 0.03 | 0 | -5.97 | 0 | 0.01 | -90.0 | 4.38 | -56.29 | 0.95 | 131.71 | -0.09 | 0 | 1.34 | 65.39 | 12.3 | 87.21 | 9.83 | 63.29 | 2.1 | -9.48 | 0.09 | 0.0 | 36.19 | -73.43 |
| 2020 (7) | 11.48 | -9.46 | -1.46 | 0 | -7.68 | 0 | 0.1 | 0 | 10.02 | -13.1 | 0.41 | -67.72 | -0.25 | 0 | 0.81 | -58.32 | 6.57 | -33.84 | 6.02 | -26.41 | 2.32 | -7.94 | 0.09 | -10.0 | 136.18 | 15.99 |
| 2019 (6) | 12.68 | 33.05 | -1.15 | 0 | -9.01 | 0 | -0.04 | 0 | 11.53 | 53.94 | 1.27 | -19.62 | 0.25 | 0 | 1.94 | -2.03 | 9.93 | -28.46 | 8.18 | -27.03 | 2.52 | 0.4 | 0.1 | 0.0 | 117.41 | 70.26 |
| 2018 (5) | 9.53 | -15.44 | -2.04 | 0 | -8.92 | 0 | -0.19 | 0 | 7.49 | -26.93 | 1.58 | -20.2 | -0.12 | 0 | 1.98 | -27.43 | 13.88 | 2.06 | 11.21 | -1.15 | 2.51 | 2.87 | 0.1 | -9.09 | 68.96 | -15.01 |
| 2017 (4) | 11.27 | -30.43 | -1.02 | 0 | -10.11 | 0 | -0.07 | 0 | 10.25 | -26.58 | 1.98 | 29.41 | 0.02 | 0 | 2.73 | 21.25 | 13.6 | 1.27 | 11.34 | 3.94 | 2.44 | 2.09 | 0.11 | 0.0 | 81.14 | -32.84 |
| 2016 (3) | 16.2 | 49.86 | -2.24 | 0 | -9.52 | 0 | 0.31 | 287.5 | 13.96 | 143.21 | 1.53 | -71.82 | -0.09 | 0 | 2.25 | -72.25 | 13.43 | 30.14 | 10.91 | 21.9 | 2.39 | 11.16 | 0.11 | 0.0 | 120.81 | 25.28 |
| 2015 (2) | 10.81 | -15.41 | -5.07 | 0 | -4.74 | 0 | 0.08 | 300.0 | 5.74 | -13.81 | 5.43 | -1.81 | 0.13 | 0 | 8.11 | 4.14 | 10.32 | -16.64 | 8.95 | -13.94 | 2.15 | 9.14 | 0.11 | -8.33 | 96.43 | -5.76 |
| 2014 (1) | 12.78 | 51.96 | -6.12 | 0 | -7.7 | 0 | 0.02 | 0 | 6.66 | -14.72 | 5.53 | -5.79 | -0.1 | 0 | 7.79 | -14.44 | 12.38 | 20.66 | 10.4 | 13.41 | 1.97 | -1.5 | 0.12 | 9.09 | 102.32 | 37.24 |
| 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) | 4.84 | 5.45 | -34.95 | -0.61 | -221.05 | -129.05 | 0 | -100.0 | 100.0 | 0.17 | 466.67 | 0 | 4.23 | -3.86 | -55.66 | 1.0 | 376.19 | 270.37 | 0.27 | 258.82 | 400.0 | 5.79 | 365.99 | 256.65 | 3.15 | 2.27 | -0.32 | 2.4 | -13.67 | 0.0 | 0.43 | -2.27 | -10.42 | 0.02 | 0.0 | 0.0 | 169.82 | 19.88 | -33.8 |
| 23Q3 (19) | 4.59 | 73.86 | -9.65 | -0.19 | 89.5 | 92.05 | 0.01 | 100.13 | 100.11 | 0.03 | 200.0 | 200.0 | 4.4 | 430.12 | 63.57 | 0.21 | -72.37 | -54.35 | -0.17 | -288.89 | -177.27 | 1.24 | -73.71 | -53.24 | 3.08 | 12.0 | 4.41 | 2.78 | 13.93 | 3.35 | 0.44 | -4.35 | -8.33 | 0.02 | 0.0 | 0.0 | 141.67 | 56.69 | -11.04 |
| 23Q2 (18) | 2.64 | 95.56 | 214.29 | -1.81 | -262.0 | -223.21 | -7.9 | -39400.0 | 0 | 0.01 | 0 | 0 | 0.83 | -2.35 | 196.43 | 0.76 | 442.86 | 94.87 | 0.09 | 136.0 | 147.37 | 4.72 | 445.56 | 129.27 | 2.75 | -4.84 | -22.32 | 2.44 | 3.83 | -17.85 | 0.46 | 2.22 | -4.17 | 0.02 | 0.0 | 0.0 | 90.41 | 88.86 | 273.48 |
| 23Q1 (17) | 1.35 | -81.85 | -27.42 | -0.5 | -123.81 | -554.55 | -0.02 | 88.24 | 60.0 | 0 | 0 | 0 | 0.85 | -91.09 | -56.85 | 0.14 | -48.15 | 16.67 | -0.25 | -177.78 | -177.78 | 0.87 | -46.64 | 35.35 | 2.89 | -8.54 | -3.99 | 2.35 | -2.08 | -7.48 | 0.45 | -6.25 | -8.16 | 0.02 | 0.0 | 0.0 | 47.87 | -81.34 | -21.5 |
| 22Q4 (16) | 7.44 | 46.46 | 89.31 | 2.1 | 187.87 | 1205.26 | -0.17 | 98.05 | 97.17 | 0 | -100.0 | 0 | 9.54 | 254.65 | 155.08 | 0.27 | -41.3 | 3.85 | -0.09 | -140.91 | -125.0 | 1.62 | -38.91 | 2.04 | 3.16 | 7.12 | 22.48 | 2.4 | -10.78 | 14.83 | 0.48 | 0.0 | -4.0 | 0.02 | 0.0 | 0.0 | 256.55 | 61.1 | 70.38 |
| 22Q3 (15) | 5.08 | 504.76 | 374.77 | -2.39 | -326.79 | -602.94 | -8.7 | 0 | -29100.0 | 0.01 | 0 | 0 | 2.69 | 860.71 | 268.49 | 0.46 | 17.95 | 35.29 | 0.22 | 215.79 | 833.33 | 2.66 | 28.91 | 54.12 | 2.95 | -16.67 | -14.49 | 2.69 | -9.43 | -5.61 | 0.48 | 0.0 | -7.69 | 0.02 | 0.0 | 0.0 | 159.25 | 557.84 | 404.53 |
| 22Q2 (14) | 0.84 | -54.84 | 2000.0 | -0.56 | -609.09 | -236.59 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | 0.28 | -85.79 | -37.78 | 0.39 | 225.0 | 85.71 | -0.19 | -111.11 | -850.0 | 2.06 | 222.08 | 83.26 | 3.54 | 17.61 | 13.46 | 2.97 | 16.93 | 16.93 | 0.48 | -2.04 | -11.11 | 0.02 | 0.0 | 0.0 | 24.21 | -60.3 | 1776.08 |
| 22Q1 (13) | 1.86 | -52.67 | 373.53 | 0.11 | 157.89 | -26.67 | -0.05 | 99.17 | -350.0 | 0 | 0 | 0 | 1.97 | -47.33 | 471.7 | 0.12 | -53.85 | -14.29 | -0.09 | -125.0 | 0 | 0.64 | -59.78 | -25.43 | 3.01 | 16.67 | -4.14 | 2.54 | 21.53 | 8.09 | 0.49 | -2.0 | -9.26 | 0.02 | 0.0 | 0.0 | 60.98 | -59.5 | 360.97 |
| 21Q4 (12) | 3.93 | 267.29 | -1.75 | -0.19 | 44.12 | 62.0 | -6.0 | -20100.0 | 0 | 0 | 0 | 0 | 3.74 | 412.33 | 6.86 | 0.26 | -23.53 | 36.84 | -0.04 | -33.33 | -157.14 | 1.59 | -7.72 | 22.11 | 2.58 | -25.22 | 0.0 | 2.09 | -26.67 | 2.45 | 0.5 | -3.85 | -10.71 | 0.02 | 0.0 | 0.0 | 150.57 | 377.05 | -1.37 |
| 21Q3 (11) | 1.07 | 2575.0 | -56.33 | -0.34 | -182.93 | 50.0 | 0.03 | 200.0 | 100.51 | 0 | -100.0 | 100.0 | 0.73 | 62.22 | -58.76 | 0.34 | 61.9 | 325.0 | -0.03 | -50.0 | 76.92 | 1.72 | 53.29 | 186.92 | 3.45 | 10.58 | 171.65 | 2.85 | 12.2 | 124.41 | 0.52 | -3.7 | -7.14 | 0.02 | 0.0 | 0.0 | 31.56 | 2346.17 | -76.17 |
| 21Q2 (10) | 0.04 | 105.88 | -97.52 | 0.41 | 173.33 | 472.73 | -0.03 | -250.0 | 98.24 | 0.01 | 0 | -92.86 | 0.45 | 184.91 | -70.0 | 0.21 | 50.0 | 320.0 | -0.02 | 0 | 75.0 | 1.12 | 31.05 | 77.17 | 3.12 | -0.64 | 500.0 | 2.54 | 8.09 | 213.58 | 0.54 | 0.0 | -8.47 | 0.02 | 0.0 | 0.0 | 1.29 | 105.52 | -98.86 |
| 21Q1 (9) | -0.68 | -117.0 | -119.88 | 0.15 | 130.0 | 188.24 | 0.02 | 0 | 125.0 | 0 | 0 | 0 | -0.53 | -115.14 | -116.31 | 0.14 | -26.32 | 55.56 | 0 | -100.0 | 100.0 | 0.86 | -34.13 | 42.4 | 3.14 | 21.71 | 42.73 | 2.35 | 15.2 | 24.34 | 0.54 | -3.57 | -11.48 | 0.02 | 0.0 | 0.0 | -23.37 | -115.31 | -117.22 |
| 20Q4 (8) | 4.0 | 63.27 | -9.3 | -0.5 | 26.47 | -51.52 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 3.5 | 97.74 | -14.22 | 0.19 | 137.5 | 18.75 | 0.07 | 153.85 | 250.0 | 1.30 | 116.83 | 19.16 | 2.58 | 103.15 | 22.27 | 2.04 | 60.63 | 15.91 | 0.56 | 0.0 | -11.11 | 0.02 | 0.0 | 0.0 | 152.67 | 15.28 | -16.57 |
| 20Q3 (7) | 2.45 | 52.17 | 17.79 | -0.68 | -518.18 | -240.0 | -5.91 | -247.65 | 34.55 | -0.04 | -128.57 | -33.33 | 1.77 | 18.0 | -5.85 | 0.08 | 60.0 | -65.22 | -0.13 | -62.5 | -1400.0 | 0.60 | -5.35 | -56.6 | 1.27 | 144.23 | -53.14 | 1.27 | 56.79 | -40.65 | 0.56 | -5.08 | -11.11 | 0.02 | 0.0 | 0.0 | 132.43 | 16.8 | 77.64 |
| 20Q2 (6) | 1.61 | -52.92 | -68.55 | -0.11 | 35.29 | 59.26 | -1.7 | -2025.0 | -5766.67 | 0.14 | 0 | 7.69 | 1.5 | -53.85 | -69.07 | 0.05 | -44.44 | -90.57 | -0.08 | 27.27 | -133.33 | 0.63 | 5.33 | -81.08 | 0.52 | -76.36 | -76.68 | 0.81 | -57.14 | -57.37 | 0.59 | -3.28 | -6.35 | 0.02 | 0.0 | 0.0 | 113.38 | -16.46 | -43.53 |
| 20Q1 (5) | 3.42 | -22.45 | 222.64 | -0.17 | 48.48 | 51.43 | -0.08 | -300.0 | 0 | 0 | 100.0 | -100.0 | 3.25 | -20.34 | 357.75 | 0.09 | -43.75 | -73.53 | -0.11 | -650.0 | -450.0 | 0.60 | -44.88 | -67.35 | 2.2 | 4.27 | -23.88 | 1.89 | 7.39 | -20.59 | 0.61 | -3.17 | -3.17 | 0.02 | 0.0 | 0.0 | 135.71 | -25.83 | 287.94 |
| 19Q4 (4) | 4.41 | 112.02 | 0.0 | -0.33 | -65.0 | 0.0 | -0.02 | 99.78 | 0.0 | -0.18 | -500.0 | 0.0 | 4.08 | 117.02 | 0.0 | 0.16 | -30.43 | 0.0 | 0.02 | 100.0 | 0.0 | 1.09 | -21.03 | 0.0 | 2.11 | -22.14 | 0.0 | 1.76 | -17.76 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 182.99 | 145.45 | 0.0 |
| 19Q3 (3) | 2.08 | -59.38 | 0.0 | -0.2 | 25.93 | 0.0 | -9.03 | -30200.0 | 0.0 | -0.03 | -123.08 | 0.0 | 1.88 | -61.24 | 0.0 | 0.23 | -56.6 | 0.0 | 0.01 | -95.83 | 0.0 | 1.38 | -58.74 | 0.0 | 2.71 | 21.52 | 0.0 | 2.14 | 12.63 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 74.55 | -62.87 | 0.0 |
| 19Q2 (2) | 5.12 | 383.02 | 0.0 | -0.27 | 22.86 | 0.0 | 0.03 | 0 | 0.0 | 0.13 | 160.0 | 0.0 | 4.85 | 583.1 | 0.0 | 0.53 | 55.88 | 0.0 | 0.24 | 1300.0 | 0.0 | 3.35 | 81.83 | 0.0 | 2.23 | -22.84 | 0.0 | 1.9 | -20.17 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 200.78 | 473.94 | 0.0 |
| 19Q1 (1) | 1.06 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 34.98 | 0.0 | 0.0 |
