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) | 14.24 | 36.66 | -2.66 | 0 | -9.69 | 0 | 0.86 | 1333.33 | 11.58 | 175.71 | 3.25 | -49.38 | 0 | 0 | 3.02 | -44.02 | 7.02 | -12.14 | 6.06 | -1.14 | 3.63 | -1.63 | 0.1 | 11.11 | 145.45 | 38.34 |
| 2022 (9) | 10.42 | 216.72 | -6.22 | 0 | 4.48 | 0.67 | 0.06 | 0 | 4.2 | 0 | 6.42 | -17.05 | 0 | 0 | 5.40 | -23.23 | 7.99 | 72.94 | 6.13 | 75.14 | 3.69 | 8.53 | 0.09 | 0.0 | 105.15 | 123.4 |
| 2021 (8) | 3.29 | -65.66 | -7.78 | 0 | 4.45 | 0 | -0.3 | 0 | -4.49 | 0 | 7.74 | 19.26 | 0 | 0 | 7.03 | -1.2 | 4.62 | -57.34 | 3.5 | -55.24 | 3.4 | 33.33 | 0.09 | 80.0 | 47.07 | -48.81 |
| 2020 (7) | 9.58 | -8.76 | -6.23 | 0 | -1.17 | 0 | 0.1 | 0 | 3.35 | -46.66 | 6.49 | 52.35 | -0.86 | 0 | 7.11 | 43.38 | 10.83 | 11.31 | 7.82 | 11.4 | 2.55 | 59.38 | 0.05 | 25.0 | 91.94 | -24.17 |
| 2019 (6) | 10.5 | 213.43 | -4.22 | 0 | -5.13 | 0 | -1.67 | 0 | 6.28 | 212.44 | 4.26 | 225.19 | 0 | 0 | 4.96 | 190.19 | 9.73 | 17.65 | 7.02 | 17.79 | 1.6 | 16.79 | 0.04 | -33.33 | 121.25 | 167.47 |
| 2018 (5) | 3.35 | -45.35 | -1.34 | 0 | -5.5 | 0 | 0.61 | -14.08 | 2.01 | -51.45 | 1.31 | -31.41 | 0 | 0 | 1.71 | -36.74 | 8.27 | 7.82 | 5.96 | 19.2 | 1.37 | 13.22 | 0.06 | 20.0 | 45.33 | -53.71 |
| 2017 (4) | 6.13 | -49.21 | -1.99 | 0 | -6.26 | 0 | 0.71 | 54.35 | 4.14 | -46.23 | 1.91 | -58.75 | 0 | 0 | 2.70 | -57.4 | 7.67 | -35.76 | 5.0 | -47.15 | 1.21 | 15.24 | 0.05 | 25.0 | 97.92 | -14.41 |
| 2016 (3) | 12.07 | 23.79 | -4.37 | 0 | -5.84 | 0 | 0.46 | 253.85 | 7.7 | -2.28 | 4.63 | 164.57 | 0 | 0 | 6.35 | 119.14 | 11.94 | 49.06 | 9.46 | 40.98 | 1.05 | 2.94 | 0.04 | 0.0 | 114.41 | -8.83 |
| 2015 (2) | 9.75 | 92.69 | -1.87 | 0 | -2.51 | 0 | 0.13 | -58.06 | 7.88 | 197.36 | 1.75 | -14.22 | 0 | 0 | 2.90 | -15.69 | 8.01 | 7.09 | 6.71 | 17.72 | 1.02 | 5.15 | 0.04 | -20.0 | 125.48 | 66.65 |
| 2014 (1) | 5.06 | -33.07 | -2.41 | 0 | -5.53 | 0 | 0.31 | -76.69 | 2.65 | -56.05 | 2.04 | 51.11 | 0 | 0 | 3.43 | 53.17 | 7.48 | 12.48 | 5.7 | 6.34 | 0.97 | 15.48 | 0.05 | -16.67 | 75.30 | -37.65 |
| 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) | 3.34 | 259.05 | -37.22 | -0.67 | -291.43 | 62.78 | -1.88 | 10.9 | -189.1 | 0.34 | 169.39 | 440.0 | 2.67 | 252.57 | -24.15 | 0.68 | 585.71 | -66.99 | 0 | 0 | 0 | 3.04 | 718.99 | -48.09 | 0.8 | -70.04 | -80.39 | 0.61 | -67.2 | -75.6 | 0.94 | 5.62 | 2.17 | 0.03 | 0.0 | 50.0 | 211.39 | 379.84 | 36.69 |
| 23Q3 (19) | -2.1 | -137.17 | -190.91 | 0.35 | 136.84 | 116.06 | -2.11 | -51.8 | -183.73 | -0.49 | -476.92 | 0 | -1.75 | -137.23 | -1446.15 | -0.14 | -111.86 | -106.48 | 0 | 0 | 0 | -0.49 | -111.47 | -107.27 | 2.67 | 58.93 | 20.27 | 1.86 | -28.46 | -20.17 | 0.89 | 0.0 | 1.14 | 0.03 | 50.0 | 50.0 | -75.54 | -146.93 | -205.62 |
| 23Q2 (18) | 5.65 | -23.02 | 262.36 | -0.95 | 32.14 | -10.47 | -1.39 | 67.75 | -1637.5 | 0.13 | -85.06 | 0 | 4.7 | -20.88 | 208.29 | 1.18 | -22.88 | 37.21 | 0 | 0 | 0 | 4.29 | -18.06 | 41.69 | 1.68 | -10.16 | 37.7 | 2.6 | 165.31 | 64.56 | 0.89 | -2.2 | -9.18 | 0.02 | -33.33 | 0.0 | 160.97 | -57.89 | 219.34 |
| 23Q1 (17) | 7.34 | 37.97 | 16.88 | -1.4 | 22.22 | -2.19 | -4.31 | -304.27 | -5287.5 | 0.87 | 970.0 | 443.75 | 5.94 | 68.75 | 20.98 | 1.53 | -25.73 | 14.18 | 0 | 0 | 0 | 5.23 | -10.8 | -8.31 | 1.87 | -54.17 | 297.87 | 0.98 | -60.8 | 462.96 | 0.91 | -1.09 | 0.0 | 0.03 | 50.0 | 50.0 | 382.29 | 147.2 | -59.82 |
| 22Q4 (16) | 5.32 | 130.3 | 616.5 | -1.8 | 17.43 | 21.4 | 2.11 | -16.27 | 711.54 | -0.1 | 0 | 58.33 | 3.52 | 2607.69 | 206.02 | 2.06 | -4.63 | -10.04 | 0 | 0 | 0 | 5.86 | -13.32 | -13.96 | 4.08 | 83.78 | 1357.14 | 2.5 | 7.3 | 594.44 | 0.92 | 4.55 | 3.37 | 0.02 | 0.0 | 0.0 | 154.65 | 116.24 | 290.69 |
| 22Q3 (15) | 2.31 | 166.38 | 219.07 | -2.18 | -153.49 | -26.74 | 2.52 | 3250.0 | 193.02 | 0 | 0 | -100.0 | 0.13 | 103.0 | 103.55 | 2.16 | 151.16 | 26.32 | 0 | 0 | 0 | 6.76 | 123.63 | 12.67 | 2.22 | 81.97 | 69.47 | 2.33 | 47.47 | 153.26 | 0.88 | -10.2 | 2.33 | 0.02 | 0.0 | 0.0 | 71.52 | 153.02 | 166.36 |
| 22Q2 (14) | -3.48 | -155.41 | -140.47 | -0.86 | 37.23 | 48.81 | -0.08 | 0.0 | 97.69 | 0 | -100.0 | 100.0 | -4.34 | -188.39 | -162.72 | 0.86 | -35.82 | -49.71 | 0 | 0 | 0 | 3.02 | -46.97 | -58.76 | 1.22 | 159.57 | 41.86 | 1.58 | 685.19 | 182.14 | 0.98 | 7.69 | 19.51 | 0.02 | 0.0 | 0.0 | -134.88 | -114.18 | -121.96 |
| 22Q1 (13) | 6.28 | 709.71 | 368.38 | -1.37 | 40.17 | 34.45 | -0.08 | -130.77 | -101.18 | 0.16 | 166.67 | 366.67 | 4.91 | 247.89 | 210.84 | 1.34 | -41.48 | -33.99 | 0 | 0 | 0 | 5.70 | -16.3 | -30.48 | 0.47 | 67.86 | -78.44 | -0.27 | -175.0 | -116.27 | 0.91 | 2.25 | 10.98 | 0.02 | 0.0 | 0.0 | 951.52 | 1273.23 | 1116.58 |
| 21Q4 (12) | -1.03 | 46.91 | -207.29 | -2.29 | -33.14 | -193.59 | 0.26 | -69.77 | 360.0 | -0.24 | -226.32 | 0 | -3.32 | 9.29 | -1944.44 | 2.29 | 33.92 | 11.71 | 0 | 0 | 100.0 | 6.82 | 13.51 | -10.97 | 0.28 | -78.63 | -90.97 | 0.36 | -60.87 | -84.28 | 0.89 | 3.49 | 20.27 | 0.02 | 0.0 | 0.0 | -81.10 | 24.75 | -357.67 |
| 21Q3 (11) | -1.94 | -122.56 | -175.19 | -1.72 | -2.38 | -66.99 | 0.86 | 124.86 | 183.5 | 0.19 | 205.56 | 137.5 | -3.66 | -152.89 | -336.13 | 1.71 | 0.0 | 62.86 | 0 | 0 | -100.0 | 6.00 | -18.15 | 39.47 | 1.31 | 52.33 | -66.41 | 0.92 | 64.29 | -61.18 | 0.86 | 4.88 | 19.44 | 0.02 | 0.0 | 100.0 | -107.78 | -117.55 | -229.5 |
| 21Q2 (10) | 8.6 | 467.52 | 232.05 | -1.68 | 19.62 | 32.8 | -3.46 | -150.96 | -11433.33 | -0.18 | -200.0 | -263.64 | 6.92 | 256.21 | 7588.89 | 1.71 | -15.76 | -8.06 | 0 | 0 | 100.0 | 7.34 | -10.6 | -6.8 | 0.86 | -60.55 | -74.1 | 0.56 | -66.27 | -75.33 | 0.82 | 0.0 | 46.43 | 0.02 | 0.0 | 100.0 | 614.29 | 756.29 | 573.58 |
| 21Q1 (9) | -2.34 | -343.75 | -167.63 | -2.09 | -167.95 | -8.85 | 6.79 | 6890.0 | 34050.0 | -0.06 | 0 | 33.33 | -4.43 | -2561.11 | -387.66 | 2.03 | -0.98 | 32.68 | 0 | 100.0 | 100.0 | 8.21 | 7.19 | -11.89 | 2.18 | -29.68 | 327.45 | 1.66 | -27.51 | 84.44 | 0.82 | 10.81 | 54.72 | 0.02 | 0.0 | 100.0 | -93.60 | -397.38 | -138.95 |
| 20Q4 (8) | 0.96 | -62.79 | -63.08 | -0.78 | 24.27 | 60.0 | -0.1 | 90.29 | -400.0 | 0 | -100.0 | 100.0 | 0.18 | -88.39 | -72.31 | 2.05 | 95.24 | 5.13 | -0.06 | -700.0 | 0 | 7.65 | 77.81 | -7.55 | 3.1 | -20.51 | 37.78 | 2.29 | -3.38 | 100.88 | 0.74 | 2.78 | 85.0 | 0.02 | 100.0 | 100.0 | 31.48 | -62.18 | -81.24 |
| 20Q3 (7) | 2.58 | -0.39 | 29.65 | -1.03 | 58.8 | 18.9 | -1.03 | -3333.33 | 74.75 | 0.08 | -27.27 | -97.15 | 1.55 | 1622.22 | 115.28 | 1.05 | -43.55 | -16.67 | 0.01 | 102.44 | 0 | 4.31 | -45.31 | -25.52 | 3.9 | 17.47 | 48.29 | 2.37 | 4.41 | 11.27 | 0.72 | 28.57 | 84.62 | 0.01 | 0.0 | 0.0 | 83.23 | -8.74 | 5.81 |
| 20Q2 (6) | 2.59 | -25.14 | -28.25 | -2.5 | -30.21 | -455.56 | -0.03 | -50.0 | 97.06 | 0.11 | 222.22 | 102.61 | 0.09 | -94.16 | -97.15 | 1.86 | 21.57 | 313.33 | -0.41 | 0.0 | 0 | 7.87 | -15.47 | 285.35 | 3.32 | 550.98 | 24.81 | 2.27 | 152.22 | -2.99 | 0.56 | 5.66 | 36.59 | 0.01 | 0.0 | 0.0 | 91.20 | -62.05 | -30.28 |
| 20Q1 (5) | 3.46 | 33.08 | 50.43 | -1.92 | 1.54 | -249.09 | -0.02 | 0.0 | 0.0 | -0.09 | -800.0 | 65.38 | 1.54 | 136.92 | -12.0 | 1.53 | -21.54 | 159.32 | -0.41 | 0 | 0 | 9.31 | 12.46 | 191.84 | 0.51 | -77.33 | -76.82 | 0.9 | -21.05 | -36.17 | 0.53 | 32.5 | 32.5 | 0.01 | 0.0 | 0.0 | 240.28 | 43.24 | 90.13 |
| 19Q4 (4) | 2.6 | 30.65 | 0.0 | -1.95 | -53.54 | 0.0 | -0.02 | 99.51 | 0.0 | -0.01 | -100.36 | 0.0 | 0.65 | -9.72 | 0.0 | 1.95 | 54.76 | 0.0 | 0 | 0 | 0.0 | 8.28 | 43.26 | 0.0 | 2.25 | -14.45 | 0.0 | 1.14 | -46.48 | 0.0 | 0.4 | 2.56 | 0.0 | 0.01 | 0.0 | 0.0 | 167.74 | 113.26 | 0.0 |
| 19Q3 (3) | 1.99 | -44.88 | 0.0 | -1.27 | -182.22 | 0.0 | -4.08 | -300.0 | 0.0 | 2.81 | 166.75 | 0.0 | 0.72 | -77.22 | 0.0 | 1.26 | 180.0 | 0.0 | 0 | 0 | 0.0 | 5.78 | 182.95 | 0.0 | 2.63 | -1.13 | 0.0 | 2.13 | -8.97 | 0.0 | 0.39 | -4.88 | 0.0 | 0.01 | 0.0 | 0.0 | 78.66 | -39.86 | 0.0 |
| 19Q2 (2) | 3.61 | 56.96 | 0.0 | -0.45 | 18.18 | 0.0 | -1.02 | -5000.0 | 0.0 | -4.21 | -1519.23 | 0.0 | 3.16 | 80.57 | 0.0 | 0.45 | -23.73 | 0.0 | 0 | 0 | 0.0 | 2.04 | -35.98 | 0.0 | 2.66 | 20.91 | 0.0 | 2.34 | 65.96 | 0.0 | 0.41 | 2.5 | 0.0 | 0.01 | 0.0 | 0.0 | 130.80 | 3.5 | 0.0 |
| 19Q1 (1) | 2.3 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 126.37 | 0.0 | 0.0 |
