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) | 51.94 | 108.93 | -5.02 | 0 | -38.39 | 0 | 0.3 | -60.53 | 46.92 | 153.9 | 6.04 | 27.7 | 1.13 | 0 | 1.84 | 19.17 | 33.97 | 2.13 | 32.84 | 13.99 | 5.13 | 8.0 | 0.45 | -11.76 | 135.19 | 85.27 |
| 2022 (9) | 24.86 | 84.83 | -6.38 | 0 | -9.64 | 0 | 0.76 | 0 | 18.48 | 112.17 | 4.73 | -12.57 | -2.6 | 0 | 1.55 | -26.99 | 33.26 | 19.3 | 28.81 | 23.54 | 4.75 | 6.98 | 0.51 | 27.5 | 72.97 | 52.77 |
| 2021 (8) | 13.45 | 145.44 | -4.74 | 0 | -12.44 | 0 | -1.06 | 0 | 8.71 | 0 | 5.41 | -17.91 | -2.48 | 0 | 2.12 | -29.91 | 27.88 | 5.25 | 23.32 | 10.31 | 4.44 | 35.37 | 0.4 | 25.0 | 47.76 | 115.63 |
| 2020 (7) | 5.48 | -72.38 | -9.04 | 0 | 11.93 | 0 | -0.06 | 0 | -3.56 | 0 | 6.59 | 48.09 | -1.75 | 0 | 3.02 | 21.51 | 26.49 | 39.94 | 21.14 | 22.98 | 3.28 | 16.73 | 0.32 | -38.46 | 22.15 | -77.09 |
| 2019 (6) | 19.84 | 476.74 | -6.28 | 0 | -2.27 | 0 | 1.85 | 0 | 13.56 | 548.8 | 4.45 | 36.09 | -2.9 | 0 | 2.49 | 19.03 | 18.93 | 15.99 | 17.19 | 21.66 | 2.81 | 75.62 | 0.52 | 15.56 | 96.69 | 354.76 |
| 2018 (5) | 3.44 | -55.44 | -1.35 | 0 | -6.36 | 0 | -3.11 | 0 | 2.09 | -51.84 | 3.27 | 161.6 | -0.01 | 0 | 2.09 | 118.39 | 16.32 | 17.16 | 14.13 | 15.25 | 1.6 | 8.84 | 0.45 | 18.42 | 21.26 | -61.14 |
| 2017 (4) | 7.72 | -36.57 | -3.38 | 0 | -3.37 | 0 | -0.95 | 0 | 4.34 | -68.73 | 1.25 | 26.26 | 0 | 0 | 0.96 | 24.96 | 13.93 | -1.76 | 12.26 | 5.96 | 1.47 | -2.65 | 0.38 | 31.03 | 54.71 | -39.89 |
| 2016 (3) | 12.17 | -16.24 | 1.71 | 0 | -9.73 | 0 | -0.45 | 0 | 13.88 | 54.91 | 0.99 | -53.3 | -0.03 | 0 | 0.77 | -56.25 | 14.18 | 32.9 | 11.57 | 19.28 | 1.51 | -0.66 | 0.29 | 0.0 | 91.02 | -27.89 |
| 2015 (2) | 14.53 | 135.88 | -5.57 | 0 | -2.75 | 0 | 0.19 | 0 | 8.96 | 44.75 | 2.12 | 28.48 | -0.15 | 0 | 1.75 | 23.52 | 10.67 | 12.2 | 9.7 | 22.17 | 1.52 | -9.52 | 0.29 | -51.67 | 126.24 | 109.44 |
| 2014 (1) | 6.16 | -29.92 | 0.03 | 0 | -2.24 | 0 | -0.59 | 0 | 6.19 | -29.1 | 1.65 | 77.42 | 0 | 0 | 1.42 | 60.84 | 9.51 | 29.74 | 7.94 | 19.76 | 1.68 | -1.18 | 0.6 | -9.09 | 60.27 | -38.35 |
| 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) | 11.65 | 92.88 | -36.06 | -2.0 | -277.36 | -1.52 | 1.04 | 103.8 | 7.22 | -0.52 | -373.68 | -326.09 | 9.65 | 75.14 | -40.62 | 3.22 | 242.55 | 142.11 | 1.96 | 450.0 | 450.0 | 4.37 | 281.91 | 163.15 | 7.36 | -25.73 | -6.72 | 6.0 | -31.66 | 0.5 | 1.3 | 1.56 | -4.41 | 0.13 | 30.0 | 160.0 | 156.80 | 163.75 | -36.49 |
| 23Q3 (19) | 6.04 | -67.87 | 340.88 | -0.53 | 25.35 | 60.45 | -27.4 | -253.09 | -115.07 | 0.19 | -71.21 | -32.14 | 5.51 | -69.54 | 18266.67 | 0.94 | -4.08 | -50.53 | -0.56 | -1220.0 | 18.84 | 1.14 | 1.91 | -51.0 | 9.91 | 83.18 | 10.73 | 8.78 | -3.73 | 3.91 | 1.28 | 0.79 | 8.47 | 0.1 | 0.0 | -37.5 | 59.45 | -66.83 | 324.82 |
| 23Q2 (18) | 18.8 | 21.68 | 279.03 | -0.71 | 59.89 | 58.96 | -7.76 | -81.73 | -6366.67 | 0.66 | 3400.0 | 407.69 | 18.09 | 32.24 | 460.06 | 0.98 | 8.89 | 38.03 | 0.05 | 115.62 | 109.09 | 1.12 | 5.68 | 18.31 | 5.41 | -52.08 | -38.17 | 9.12 | 2.13 | 20.32 | 1.27 | 0.0 | 13.39 | 0.1 | -9.09 | -33.33 | 179.22 | 19.59 | 219.77 |
| 23Q1 (17) | 15.45 | -15.2 | 4728.12 | -1.77 | 10.15 | -33.08 | -4.27 | -540.21 | -290.62 | -0.02 | -108.7 | -118.18 | 13.68 | -15.82 | 1454.46 | 0.9 | -32.33 | 12.5 | -0.32 | 42.86 | 60.0 | 1.06 | -36.02 | -7.49 | 11.29 | 43.09 | 47.2 | 8.93 | 49.58 | 31.32 | 1.27 | -6.62 | 16.51 | 0.11 | 120.0 | -26.67 | 149.85 | -39.3 | 3665.09 |
| 22Q4 (16) | 18.22 | 1229.93 | 157.71 | -1.97 | -47.01 | -7.65 | 0.97 | 107.61 | 123.49 | 0.23 | -17.86 | -42.5 | 16.25 | 54066.67 | 210.11 | 1.33 | -30.0 | -47.43 | -0.56 | 18.84 | -315.38 | 1.66 | -28.88 | -57.51 | 7.89 | -11.84 | 66.11 | 5.97 | -29.35 | 33.56 | 1.36 | 15.25 | -9.33 | 0.05 | -68.75 | 25.0 | 246.88 | 1664.23 | 109.87 |
| 22Q3 (15) | 1.37 | -72.38 | -43.62 | -1.34 | 22.54 | -2014.29 | -12.74 | -10516.67 | -70.55 | 0.28 | 115.38 | 128.28 | 0.03 | -99.07 | -98.8 | 1.9 | 167.61 | 84.47 | -0.69 | -25.45 | 68.35 | 2.34 | 146.05 | 51.51 | 8.95 | 2.29 | 15.04 | 8.45 | 11.48 | 27.84 | 1.18 | 5.36 | 18.0 | 0.16 | 6.67 | 14.29 | 13.99 | -75.03 | -55.37 |
| 22Q2 (14) | 4.96 | 1450.0 | 175.56 | -1.73 | -30.08 | -14.57 | -0.12 | -105.36 | 50.0 | 0.13 | 18.18 | 128.26 | 3.23 | 419.8 | 1013.79 | 0.71 | -11.25 | -39.83 | -0.55 | 31.25 | -271.88 | 0.95 | -17.36 | -48.58 | 8.75 | 14.08 | 13.05 | 7.58 | 11.47 | 19.0 | 1.12 | 2.75 | 13.13 | 0.15 | 0.0 | 25.0 | 56.05 | 1308.14 | 132.9 |
| 22Q1 (13) | 0.32 | -95.47 | -85.19 | -1.33 | 27.32 | 10.14 | 2.24 | 154.24 | 473.33 | 0.11 | -72.5 | 1200.0 | -1.01 | -119.27 | -248.53 | 0.8 | -68.38 | 21.21 | -0.8 | -407.69 | 9.09 | 1.15 | -70.61 | 4.32 | 7.67 | 61.47 | 0.66 | 6.8 | 52.13 | 16.04 | 1.09 | -27.33 | 13.54 | 0.15 | 275.0 | 50.0 | 3.98 | -96.62 | -87.25 |
| 21Q4 (12) | 7.07 | 190.95 | 38.9 | -1.83 | -2714.29 | 28.52 | -4.13 | 44.71 | -137.72 | 0.4 | 140.4 | 60.0 | 5.24 | 109.6 | 107.11 | 2.53 | 145.63 | -19.43 | 0.26 | 111.93 | -33.33 | 3.91 | 153.57 | -23.69 | 4.75 | -38.95 | -22.51 | 4.47 | -32.38 | -2.4 | 1.5 | 50.0 | 38.89 | 0.04 | -71.43 | -20.0 | 117.64 | 275.18 | 31.97 |
| 21Q3 (11) | 2.43 | 35.0 | 148.6 | 0.07 | 104.64 | 102.29 | -7.47 | -3012.5 | -657.46 | -0.99 | -115.22 | -1137.5 | 2.5 | 762.07 | 131.02 | 1.03 | -12.71 | -25.36 | -2.18 | -781.25 | -162.65 | 1.54 | -16.49 | -34.09 | 7.78 | 0.52 | -3.59 | 6.61 | 3.77 | 6.44 | 1.0 | 1.01 | 31.58 | 0.14 | 16.67 | 55.56 | 31.35 | 30.3 | 144.27 |
| 21Q2 (10) | 1.8 | -16.67 | 421.43 | -1.51 | -2.03 | 7.36 | -0.24 | 60.0 | -108.82 | -0.46 | -4500.0 | -39.39 | 0.29 | -57.35 | 113.24 | 1.18 | 78.79 | -20.81 | 0.32 | 136.36 | 0 | 1.85 | 67.65 | -34.46 | 7.74 | 1.57 | 15.01 | 6.37 | 8.7 | 8.52 | 0.99 | 3.12 | 37.5 | 0.12 | 20.0 | 33.33 | 24.06 | -22.91 | 387.05 |
| 21Q1 (9) | 2.16 | -57.56 | -53.45 | -1.48 | 42.19 | -208.33 | -0.6 | -105.48 | 80.52 | -0.01 | -104.0 | 99.17 | 0.68 | -73.12 | -83.65 | 0.66 | -78.98 | 13.79 | -0.88 | -325.64 | 0 | 1.10 | -78.5 | -14.86 | 7.62 | 24.31 | 37.05 | 5.86 | 27.95 | 30.8 | 0.96 | -11.11 | 35.21 | 0.1 | 100.0 | 11.11 | 31.21 | -64.98 | -64.48 |
| 20Q4 (8) | 5.09 | 201.8 | -59.47 | -2.56 | 16.34 | -153.47 | 10.95 | 717.16 | 109600.0 | 0.25 | 412.5 | -79.17 | 2.53 | 131.39 | -78.1 | 3.14 | 127.54 | 91.46 | 0.39 | 146.99 | 0 | 5.12 | 119.0 | 25.38 | 6.13 | -24.04 | 102.31 | 4.58 | -26.25 | 55.78 | 1.08 | 42.11 | 38.46 | 0.05 | -44.44 | -66.67 | 89.14 | 225.87 | -72.53 |
| 20Q3 (7) | -5.0 | -792.86 | -209.89 | -3.06 | -87.73 | -15200.0 | 1.34 | -50.74 | 127.35 | -0.08 | 75.76 | 84.0 | -8.06 | -268.04 | -277.92 | 1.38 | -7.38 | 97.14 | -0.83 | 0 | 0 | 2.34 | -16.96 | 68.23 | 8.07 | 19.91 | 41.08 | 6.21 | 5.79 | 12.7 | 0.76 | 5.56 | 7.04 | 0.09 | 0.0 | -30.77 | -70.82 | -744.8 | -198.84 |
| 20Q2 (6) | -0.56 | -112.07 | -127.05 | -1.63 | -239.58 | -38.14 | 2.72 | 188.31 | 977.42 | -0.33 | 72.5 | 68.57 | -2.19 | -152.64 | -346.07 | 1.49 | 156.9 | 28.45 | 0 | 0 | 0 | 2.82 | 117.79 | 17.35 | 6.73 | 21.04 | 15.64 | 5.87 | 31.03 | 15.1 | 0.72 | 1.41 | 5.88 | 0.09 | 0.0 | -30.77 | -8.38 | -109.54 | -123.93 |
| 20Q1 (5) | 4.64 | -63.06 | 307.14 | -0.48 | 52.48 | 58.97 | -3.08 | -30700.0 | -204.76 | -1.2 | -200.0 | -73.91 | 4.16 | -63.98 | 221.99 | 0.58 | -64.63 | -39.58 | 0 | 0 | 0 | 1.29 | -68.34 | -45.97 | 5.56 | 83.5 | 27.82 | 4.48 | 52.38 | 22.74 | 0.71 | -8.97 | 10.94 | 0.09 | -40.0 | -18.18 | 87.88 | -72.92 | 272.62 |
| 19Q4 (4) | 12.56 | 176.04 | 0.0 | -1.01 | -4950.0 | 0.0 | -0.01 | 99.8 | 0.0 | 1.2 | 340.0 | 0.0 | 11.55 | 154.97 | 0.0 | 1.64 | 134.29 | 0.0 | 0 | 0 | 0.0 | 4.09 | 193.84 | 0.0 | 3.03 | -47.03 | 0.0 | 2.94 | -46.64 | 0.0 | 0.78 | 9.86 | 0.0 | 0.15 | 15.38 | 0.0 | 324.55 | 352.94 | 0.0 |
| 19Q3 (3) | 4.55 | 119.81 | 0.0 | -0.02 | 98.31 | 0.0 | -4.9 | -1480.65 | 0.0 | -0.5 | 52.38 | 0.0 | 4.53 | 408.99 | 0.0 | 0.7 | -39.66 | 0.0 | 0 | 0 | 0.0 | 1.39 | -42.08 | 0.0 | 5.72 | -1.72 | 0.0 | 5.51 | 8.04 | 0.0 | 0.71 | 4.41 | 0.0 | 0.13 | 0.0 | 0.0 | 71.65 | 104.58 | 0.0 |
| 19Q2 (2) | 2.07 | 192.41 | 0.0 | -1.18 | -0.85 | 0.0 | -0.31 | -110.54 | 0.0 | -1.05 | -52.17 | 0.0 | 0.89 | 126.1 | 0.0 | 1.16 | 20.83 | 0.0 | 0 | 0 | 0.0 | 2.40 | 0.27 | 0.0 | 5.82 | 33.79 | 0.0 | 5.1 | 39.73 | 0.0 | 0.68 | 6.25 | 0.0 | 0.13 | 18.18 | 0.0 | 35.03 | 168.8 | 0.0 |
| 19Q1 (1) | -2.24 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | -3.41 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -50.91 | 0.0 | 0.0 |
