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) | 11.71 | -50.15 | -10.91 | 0 | -2.95 | 0 | 0.6 | -56.52 | 0.8 | -95.39 | 2.01 | -15.9 | 0 | 0 | 2.29 | -5.94 | 7.8 | 126.74 | 6.42 | 73.05 | 4.14 | -13.21 | 0.23 | -8.0 | 108.53 | -59.67 |
| 2022 (9) | 23.49 | 1589.93 | -6.13 | 0 | -2.99 | 0 | 1.38 | 0 | 17.36 | 0 | 2.39 | -66.76 | 0 | 0 | 2.44 | -65.45 | 3.44 | -12.69 | 3.71 | 47.22 | 4.77 | 18.07 | 0.25 | 56.25 | 269.07 | 1200.84 |
| 2021 (8) | 1.39 | -78.42 | -1.46 | 0 | -3.51 | 0 | -0.81 | 0 | -0.07 | 0 | 7.19 | 222.42 | 0 | 0 | 7.05 | 205.6 | 3.94 | -74.28 | 2.52 | -73.91 | 4.04 | 33.77 | 0.16 | 14.29 | 20.68 | -58.82 |
| 2020 (7) | 6.44 | -42.81 | -10.53 | 0 | -1.75 | 0 | -1.73 | 0 | -4.09 | 0 | 2.23 | 139.78 | -1.01 | 0 | 2.31 | 112.96 | 15.32 | 19.87 | 9.66 | 2.55 | 3.02 | 25.31 | 0.14 | 0.0 | 50.23 | -46.6 |
| 2019 (6) | 11.26 | 155.91 | -3.98 | 0 | -4.85 | 0 | -0.66 | 0 | 7.28 | 146.78 | 0.93 | -25.6 | 0 | 0 | 1.08 | -23.63 | 12.78 | 11.42 | 9.42 | 5.84 | 2.41 | 143.43 | 0.14 | 16.67 | 94.07 | 114.01 |
| 2018 (5) | 4.4 | -57.03 | -1.45 | 0 | -10.09 | 0 | -0.05 | 0 | 2.95 | -69.24 | 1.25 | 14.68 | 0 | 0 | 1.42 | 15.49 | 11.47 | -7.05 | 8.9 | 2.42 | 0.99 | -1.0 | 0.12 | 9.09 | 43.96 | -57.93 |
| 2017 (4) | 10.24 | -33.89 | -0.65 | 0 | -8.81 | 0 | 0.11 | 0 | 9.59 | -43.59 | 1.09 | -12.8 | 0 | 0 | 1.23 | -10.18 | 12.34 | 4.4 | 8.69 | -4.4 | 1.0 | -8.26 | 0.11 | 10.0 | 104.49 | -30.65 |
| 2016 (3) | 15.49 | 39.05 | 1.51 | 41.12 | -7.3 | 0 | -1.25 | 0 | 17.0 | 39.23 | 1.25 | 26.26 | 0 | 0 | 1.37 | 30.79 | 11.82 | 10.26 | 9.09 | 14.92 | 1.09 | -9.92 | 0.1 | 0.0 | 150.68 | 24.71 |
| 2015 (2) | 11.14 | 39.6 | 1.07 | 0 | -8.52 | 0 | 0.36 | 0 | 12.21 | 92.59 | 0.99 | 4.21 | 0 | 0 | 1.05 | 10.78 | 10.72 | -10.67 | 7.91 | -7.59 | 1.21 | -8.33 | 0.1 | 25.0 | 120.82 | 50.8 |
| 2014 (1) | 7.98 | 172.35 | -1.64 | 0 | 0.6 | 0 | -0.14 | 0 | 6.34 | 258.19 | 0.95 | 1.06 | 0 | 0 | 0.94 | -8.89 | 12.0 | 21.21 | 8.56 | 30.69 | 1.32 | 1.54 | 0.08 | 14.29 | 80.12 | 116.57 |
| 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) | 4.56 | 26.32 | -47.77 | -2.29 | 40.98 | 29.97 | 0 | 100.0 | -100.0 | -0.12 | -114.81 | -106.25 | 2.27 | 940.74 | -58.42 | 0.34 | -64.95 | -33.33 | 0.01 | 200.0 | 125.0 | 1.50 | -61.0 | -47.43 | 2.96 | -7.21 | 252.38 | 1.83 | -27.38 | 553.57 | 1.02 | 0.99 | -20.93 | 0.06 | 20.0 | 0.0 | 156.70 | 55.4 | -70.74 |
| 23Q3 (19) | 3.61 | 56.96 | -32.77 | -3.88 | 40.58 | -487.88 | -0.92 | 35.21 | 73.41 | 0.81 | 424.0 | 313.16 | -0.27 | 93.62 | -105.73 | 0.97 | 110.87 | 76.36 | -0.01 | 0 | -125.0 | 3.86 | 81.2 | 72.3 | 3.19 | 157.26 | 459.65 | 2.52 | 47.37 | 56.52 | 1.01 | -1.94 | -13.68 | 0.05 | 0.0 | -16.67 | 100.84 | 22.32 | -46.67 |
| 23Q2 (18) | 2.3 | 85.48 | -70.09 | -6.53 | -464.8 | -203.72 | -1.42 | -132.79 | -332.79 | -0.25 | -247.06 | -19.05 | -4.23 | -239.6 | -176.35 | 0.46 | 91.67 | 6.98 | 0 | 0 | 0 | 2.13 | 62.23 | 38.69 | 1.24 | 202.44 | -17.88 | 1.71 | 362.16 | 13.25 | 1.03 | -4.63 | -11.97 | 0.05 | -16.67 | -16.67 | 82.44 | 0.39 | -70.63 |
| 23Q1 (17) | 1.24 | -85.8 | -27.06 | 1.79 | 154.74 | 3680.0 | -0.61 | -269.44 | -22.0 | 0.17 | -91.15 | 240.0 | 3.03 | -44.51 | 83.64 | 0.24 | -52.94 | -73.33 | 0 | 100.0 | 0 | 1.31 | -54.15 | -59.71 | 0.41 | -51.19 | -19.61 | 0.37 | 32.14 | 19.35 | 1.08 | -16.28 | -5.26 | 0.06 | 0.0 | 0.0 | 82.12 | -84.67 | -27.06 |
| 22Q4 (16) | 8.73 | 62.57 | 5035.29 | -3.27 | -395.45 | -678.57 | 0.36 | 110.4 | 109.57 | 1.92 | 605.26 | 2842.86 | 5.46 | 15.92 | 2284.0 | 0.51 | -7.27 | -38.55 | -0.04 | -200.0 | 0 | 2.86 | 27.83 | -5.23 | 0.84 | 47.37 | 9.09 | 0.28 | -82.61 | 7.69 | 1.29 | 10.26 | 20.56 | 0.06 | 0.0 | 50.0 | 535.58 | 183.25 | 4216.17 |
| 22Q3 (15) | 5.37 | -30.17 | 76.64 | -0.66 | 69.3 | 26.67 | -3.46 | -667.21 | -787.18 | -0.38 | -80.95 | -1366.67 | 4.71 | -14.98 | 120.09 | 0.55 | 27.91 | -60.43 | 0.04 | 0 | 300.0 | 2.24 | 45.86 | -57.73 | 0.57 | -62.25 | -38.71 | 1.61 | 6.62 | 114.67 | 1.17 | 0.0 | 13.59 | 0.06 | 0.0 | 50.0 | 189.08 | -32.63 | 13.2 |
| 22Q2 (14) | 7.69 | 352.35 | 236.11 | -2.15 | -4200.0 | -293.69 | 0.61 | 222.0 | -41.9 | -0.21 | -520.0 | 48.78 | 5.54 | 235.76 | 222.03 | 0.43 | -52.22 | -72.26 | 0 | 0 | -100.0 | 1.53 | -52.87 | -75.01 | 1.51 | 196.08 | 160.34 | 1.51 | 387.1 | 504.0 | 1.17 | 2.63 | 18.18 | 0.06 | 0.0 | 50.0 | 280.66 | 149.29 | 163.58 |
| 22Q1 (13) | 1.7 | 900.0 | -55.61 | -0.05 | 88.1 | 96.03 | -0.5 | 86.7 | -21.95 | 0.05 | 171.43 | 113.51 | 1.65 | 760.0 | -35.8 | 0.9 | 8.43 | -73.61 | 0 | 0 | 100.0 | 3.25 | 7.85 | -78.1 | 0.51 | -33.77 | -69.28 | 0.31 | 19.23 | -75.4 | 1.14 | 6.54 | 20.0 | 0.06 | 50.0 | 20.0 | 112.58 | 807.28 | -33.57 |
| 21Q4 (12) | 0.17 | -94.41 | -63.04 | -0.42 | 53.33 | 85.21 | -3.76 | -864.1 | -286.14 | -0.07 | -333.33 | 93.64 | -0.25 | -111.68 | 89.5 | 0.83 | -40.29 | -27.19 | 0 | 100.0 | 0 | 3.02 | -42.98 | -29.23 | 0.77 | -17.2 | -77.94 | 0.26 | -65.33 | -87.44 | 1.07 | 3.88 | 21.59 | 0.04 | 0.0 | 0.0 | 12.41 | -92.57 | -19.34 |
| 21Q3 (11) | 3.04 | 153.81 | -10.85 | -0.9 | -181.08 | 5.26 | -0.39 | -137.14 | 93.66 | 0.03 | 107.32 | -94.74 | 2.14 | 147.14 | -13.01 | 1.39 | -10.32 | 117.19 | -0.02 | -133.33 | 50.0 | 5.29 | -13.77 | 114.21 | 0.93 | 60.34 | -79.56 | 0.75 | 200.0 | -71.37 | 1.03 | 4.04 | 39.19 | 0.04 | 0.0 | 33.33 | 167.03 | 137.84 | 66.05 |
| 21Q2 (10) | -5.65 | -247.52 | -159.17 | 1.11 | 188.1 | 140.66 | 1.05 | 356.1 | 10400.0 | -0.41 | -10.81 | 66.67 | -4.54 | -276.65 | 7.54 | 1.55 | -54.55 | 675.0 | 0.06 | 250.0 | 0 | 6.14 | -58.7 | 722.57 | 0.58 | -65.06 | -88.56 | 0.25 | -80.16 | -93.15 | 0.99 | 4.21 | 41.43 | 0.04 | -20.0 | 33.33 | -441.41 | -360.46 | -786.86 |
| 21Q1 (9) | 3.83 | 732.61 | -21.19 | -1.26 | 55.63 | 68.58 | -0.41 | -120.3 | -117.3 | -0.37 | 66.36 | -268.18 | 2.57 | 207.98 | 202.35 | 3.41 | 199.12 | 1211.54 | -0.04 | 0 | 95.88 | 14.86 | 248.54 | 883.94 | 1.66 | -52.44 | -24.55 | 1.26 | -39.13 | -5.26 | 0.95 | 7.95 | 35.71 | 0.05 | 25.0 | 66.67 | 169.47 | 1001.55 | -28.17 |
| 20Q4 (8) | 0.46 | -86.51 | -77.11 | -2.84 | -198.95 | 35.6 | 2.02 | 132.85 | -61.3 | -1.1 | -292.98 | -205.56 | -2.38 | -196.75 | 0.83 | 1.14 | 78.12 | 280.0 | 0 | 100.0 | 0 | 4.26 | 72.59 | 219.3 | 3.49 | -23.3 | -10.05 | 2.07 | -20.99 | -12.29 | 0.88 | 18.92 | 51.72 | 0.04 | 33.33 | 0.0 | 15.38 | -84.71 | -77.19 |
| 20Q3 (7) | 3.41 | 256.42 | -21.06 | -0.95 | 65.2 | -146.34 | -6.15 | -61600.0 | 13.62 | 0.57 | 146.34 | -18.57 | 2.46 | 150.1 | -61.38 | 0.64 | 220.0 | 146.15 | -0.04 | 0 | 0 | 2.47 | 231.12 | 109.47 | 4.55 | -10.26 | 35.01 | 2.62 | -28.22 | -11.78 | 0.74 | 5.71 | 19.35 | 0.03 | 0.0 | -25.0 | 100.59 | 302.1 | -15.48 |
| 20Q2 (6) | -2.18 | -144.86 | -256.83 | -2.73 | 31.92 | -64.46 | 0.01 | -99.58 | 103.57 | -1.23 | -659.09 | -13.89 | -4.91 | -677.65 | -1718.52 | 0.2 | -23.08 | 5.26 | 0 | 100.0 | 0 | 0.75 | -50.6 | -16.5 | 5.07 | 130.45 | 71.28 | 3.65 | 174.44 | 59.39 | 0.7 | 0.0 | 12.9 | 0.03 | 0.0 | 0.0 | -49.77 | -121.1 | -205.27 |
| 20Q1 (5) | 4.86 | 141.79 | 36.9 | -4.01 | 9.07 | -8120.0 | 2.37 | -54.6 | 188.43 | 0.22 | 161.11 | 175.0 | 0.85 | 135.42 | -76.39 | 0.26 | -13.33 | 44.44 | -0.97 | 0 | 0 | 1.51 | 13.1 | 68.45 | 2.2 | -43.3 | -14.4 | 1.33 | -43.64 | -25.7 | 0.7 | 20.69 | 18.64 | 0.03 | -25.0 | 0.0 | 235.92 | 249.78 | 60.16 |
| 19Q4 (4) | 2.01 | -53.47 | 0.0 | -4.41 | -315.12 | 0.0 | 5.22 | 173.31 | 0.0 | -0.36 | -151.43 | 0.0 | -2.4 | -137.68 | 0.0 | 0.3 | 15.38 | 0.0 | 0 | 0 | 0.0 | 1.34 | 13.23 | 0.0 | 3.88 | 15.13 | 0.0 | 2.36 | -20.54 | 0.0 | 0.58 | -6.45 | 0.0 | 0.04 | 0.0 | 0.0 | 67.45 | -43.32 | 0.0 |
| 19Q3 (3) | 4.32 | 210.79 | 0.0 | 2.05 | 223.49 | 0.0 | -7.12 | -2442.86 | 0.0 | 0.7 | 164.81 | 0.0 | 6.37 | 2459.26 | 0.0 | 0.26 | 36.84 | 0.0 | 0 | 0 | 0.0 | 1.18 | 32.0 | 0.0 | 3.37 | 13.85 | 0.0 | 2.97 | 29.69 | 0.0 | 0.62 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 119.01 | 151.72 | 0.0 |
| 19Q2 (2) | 1.39 | -60.85 | 0.0 | -1.66 | -3420.0 | 0.0 | -0.28 | 89.55 | 0.0 | -1.08 | -1450.0 | 0.0 | -0.27 | -107.5 | 0.0 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0.0 | 0.89 | -0.35 | 0.0 | 2.96 | 15.18 | 0.0 | 2.29 | 27.93 | 0.0 | 0.62 | 5.08 | 0.0 | 0.03 | 0.0 | 0.0 | 47.28 | -67.9 | 0.0 |
| 19Q1 (1) | 3.55 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -2.68 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 147.30 | 0.0 | 0.0 |
