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) | 8.3 | 80.83 | -2.94 | 0 | -0.09 | 0 | 0.1 | -50.0 | 5.36 | 56.73 | 2.65 | -1.85 | -0.27 | 0 | 4.99 | 5.31 | 5.26 | 4.99 | 4.33 | -36.23 | 1.83 | -20.78 | 1.32 | -2.94 | 110.96 | 152.87 |
| 2022 (9) | 4.59 | -24.51 | -1.17 | 0 | -4.79 | 0 | 0.2 | 0 | 3.42 | -2.84 | 2.7 | 61.68 | 0 | 0 | 4.73 | 39.59 | 5.01 | 18.72 | 6.79 | 101.48 | 2.31 | 2.21 | 1.36 | 4.62 | 43.88 | -49.98 |
| 2021 (8) | 6.08 | 53.92 | -2.56 | 0 | -2.29 | 0 | -0.46 | 0 | 3.52 | 84.29 | 1.67 | -12.57 | 0 | 0 | 3.39 | -24.73 | 4.22 | 580.65 | 3.37 | 126.17 | 2.26 | -5.04 | 1.3 | 4.0 | 87.73 | 13.72 |
| 2020 (7) | 3.95 | -43.97 | -2.04 | 0 | -1.71 | 0 | -0.13 | 0 | 1.91 | -36.33 | 1.91 | 2.69 | 0 | 0 | 4.51 | 52.49 | 0.62 | -86.78 | 1.49 | -57.67 | 2.38 | -4.03 | 1.25 | 1.63 | 77.15 | -20.88 |
| 2019 (6) | 7.05 | 403.57 | -4.05 | 0 | -5.33 | 0 | -0.02 | 0 | 3.0 | 0 | 1.86 | 72.22 | 0 | 0 | 2.95 | 85.79 | 4.69 | 25.4 | 3.52 | 758.54 | 2.48 | 163.83 | 1.23 | 2.5 | 97.51 | 77.61 |
| 2018 (5) | 1.4 | -28.93 | -23.29 | 0 | 0.34 | -97.41 | -0.48 | 0 | -21.89 | 0 | 1.08 | 13.68 | 0 | 0 | 1.59 | -71.78 | 3.74 | 62.61 | 0.41 | -91.05 | 0.94 | 17.5 | 1.2 | 3900.0 | 54.90 | 50.77 |
| 2017 (4) | 1.97 | -58.79 | 6.92 | 0 | 13.15 | 0 | -0.03 | 0 | 8.89 | 90.77 | 0.95 | 143.59 | 0 | 0 | 5.63 | 177.25 | 2.3 | -51.37 | 4.58 | 21.81 | 0.8 | -3.61 | 0.03 | -25.0 | 36.41 | -64.73 |
| 2016 (3) | 4.78 | 6.22 | -0.12 | 0 | -3.12 | 0 | -0.07 | 0 | 4.66 | -34.92 | 0.39 | -42.65 | 0 | 0 | 2.03 | -42.95 | 4.73 | 34.76 | 3.76 | 11.57 | 0.83 | -8.79 | 0.04 | -20.0 | 103.24 | -0.66 |
| 2015 (2) | 4.5 | 79.28 | 2.66 | 0 | -4.1 | 0 | 0.17 | 0 | 7.16 | 0 | 0.68 | 112.5 | 0 | 0 | 3.56 | 106.71 | 3.51 | 3.85 | 3.37 | 20.36 | 0.91 | -5.21 | 0.05 | 0.0 | 103.93 | 57.75 |
| 2014 (1) | 2.51 | -25.74 | -9.3 | 0 | 7.45 | 616.35 | 0 | 0 | -6.79 | 0 | 0.32 | -89.68 | -2.11 | 0 | 1.72 | -90.41 | 3.38 | 24.72 | 2.8 | 27.27 | 0.96 | 11.63 | 0.05 | 25.0 | 65.88 | -39.58 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.96 | 203.23 | 5.49 | -2.26 | -137.89 | 27.8 | -1.06 | -168.39 | -30.86 | 0 | 100.0 | 0 | -1.3 | 30.85 | 41.44 | 0.72 | -15.29 | 30.91 | 0 | 0 | 0 | 5.24 | -17.82 | 30.53 | 1.3 | -7.8 | -14.47 | 1.12 | -10.4 | -10.4 | 0.48 | -2.04 | 14.29 | 0.34 | 0.0 | 3.03 | 49.48 | 210.68 | 8.76 |
| 23Q4 (19) | -0.93 | -114.46 | -140.97 | -0.95 | -69.64 | -138.0 | 1.55 | 197.48 | 147.11 | -0.34 | -1033.33 | -1800.0 | -1.88 | -132.03 | -139.41 | 0.85 | 51.79 | 44.07 | 0 | 0 | 0 | 6.38 | 47.8 | 44.82 | 1.41 | 33.02 | 51.61 | 1.25 | 35.87 | -11.97 | 0.49 | -2.0 | 6.52 | 0.34 | 3.03 | -2.86 | -44.71 | -112.17 | -143.92 |
| 23Q3 (18) | 6.43 | 240.21 | 674.7 | -0.56 | -132.94 | -307.41 | -1.59 | -312.0 | 19.29 | -0.03 | -400.0 | 80.0 | 5.87 | 63.51 | 433.64 | 0.56 | -42.27 | -23.29 | 0 | 0 | 0 | 4.31 | -41.56 | -21.51 | 1.06 | -16.54 | 9.28 | 0.92 | 1.1 | -67.83 | 0.5 | 19.05 | -35.9 | 0.33 | 0.0 | -5.71 | 367.43 | 222.72 | 1666.31 |
| 23Q2 (17) | 1.89 | 107.69 | -5.03 | 1.7 | 154.31 | 160.07 | 0.75 | 192.59 | 141.94 | 0.01 | 0 | -80.0 | 3.59 | 261.71 | 527.38 | 0.97 | 76.36 | 102.08 | 0 | 0 | 0 | 7.38 | 83.88 | 137.46 | 1.27 | -16.45 | -27.01 | 0.91 | -27.2 | -33.09 | 0.42 | 0.0 | -35.38 | 0.33 | 0.0 | -2.94 | 113.86 | 150.23 | 34.45 |
| 23Q1 (16) | 0.91 | -59.91 | 278.43 | -3.13 | -225.2 | -181.98 | -0.81 | 75.38 | -606.25 | 0 | -100.0 | -100.0 | -2.22 | -146.54 | -37.04 | 0.55 | -6.78 | -39.56 | 0 | 0 | 0 | 4.01 | -8.82 | -34.18 | 1.52 | 63.44 | 10.14 | 1.25 | -11.97 | 9.65 | 0.42 | -8.7 | -32.26 | 0.33 | -5.71 | 3.12 | 45.50 | -55.3 | 285.57 |
| 22Q4 (15) | 2.27 | 173.49 | -33.63 | 2.5 | 825.93 | 12600.0 | -3.29 | -67.01 | -125.34 | 0.02 | 113.33 | -88.24 | 4.77 | 333.64 | 40.29 | 0.59 | -19.18 | 18.0 | 0 | 0 | 0 | 4.40 | -19.9 | 25.04 | 0.93 | -4.12 | -38.82 | 1.42 | -50.35 | 26.79 | 0.46 | -41.03 | -17.86 | 0.35 | 0.0 | 6.06 | 101.79 | 389.35 | -40.17 |
| 22Q3 (14) | 0.83 | -58.29 | 112.82 | 0.27 | 109.54 | 136.99 | -1.97 | -735.48 | -2088.89 | -0.15 | -400.0 | 0 | 1.1 | 230.95 | 423.53 | 0.73 | 52.08 | 37.74 | 0 | 0 | 0 | 5.50 | 76.82 | 17.1 | 0.97 | -44.25 | 16.87 | 2.86 | 110.29 | 368.85 | 0.78 | 20.0 | 41.82 | 0.35 | 2.94 | 6.06 | 20.80 | -75.43 | -20.53 |
| 22Q2 (13) | 1.99 | 490.2 | 76.11 | -2.83 | -154.95 | -116.03 | 0.31 | 93.75 | 159.62 | 0.05 | -44.44 | 108.47 | -0.84 | 48.15 | -366.67 | 0.48 | -47.25 | 37.14 | 0 | 0 | 0 | 3.11 | -49.03 | 8.01 | 1.74 | 26.09 | 81.25 | 1.36 | 19.3 | 27.1 | 0.65 | 4.84 | 18.18 | 0.34 | 6.25 | 6.25 | 84.68 | 445.37 | 45.38 |
| 22Q1 (12) | -0.51 | -114.91 | -144.74 | -1.11 | -5450.0 | -122.0 | 0.16 | 110.96 | 172.73 | 0.09 | -47.06 | 325.0 | -1.62 | -147.65 | -353.12 | 0.91 | 82.0 | 225.0 | 0 | 0 | 0 | 6.10 | 73.22 | 152.25 | 1.38 | -9.21 | 51.65 | 1.14 | 1.79 | 103.57 | 0.62 | 10.71 | 5.08 | 0.32 | -3.03 | 0.0 | -24.52 | -114.41 | -131.62 |
| 21Q4 (11) | 3.42 | 776.92 | 132.65 | -0.02 | 97.26 | 97.1 | -1.46 | -1522.22 | -668.42 | 0.17 | 0 | 112.5 | 3.4 | 1100.0 | 335.9 | 0.5 | -5.66 | -12.28 | 0 | 0 | 0 | 3.52 | -24.99 | -28.59 | 1.52 | 83.13 | 120.29 | 1.12 | 83.61 | 47.37 | 0.56 | 1.82 | -6.67 | 0.33 | 0.0 | 3.12 | 170.15 | 550.06 | 94.46 |
| 21Q3 (10) | 0.39 | -65.49 | -72.54 | -0.73 | 44.27 | 30.48 | -0.09 | 82.69 | 82.0 | 0 | 100.0 | 100.0 | -0.34 | -88.89 | -191.89 | 0.53 | 51.43 | -50.93 | 0 | 0 | 0 | 4.69 | 63.1 | -55.19 | 0.83 | -13.54 | 118.42 | 0.61 | -42.99 | 24.49 | 0.55 | 0.0 | -6.78 | 0.33 | 3.12 | 6.45 | 26.17 | -55.06 | -74.38 |
| 21Q2 (9) | 1.13 | -0.88 | 5750.0 | -1.31 | -162.0 | -627.78 | -0.52 | -136.36 | -208.33 | -0.59 | -1375.0 | 0 | -0.18 | -128.12 | 10.0 | 0.35 | 25.0 | 105.88 | 0 | 0 | 0 | 2.88 | 19.04 | 20.89 | 0.96 | 5.49 | 172.18 | 1.07 | 91.07 | 565.22 | 0.55 | -6.78 | -6.78 | 0.32 | 0.0 | 3.23 | 58.25 | -24.89 | 2051.29 |
| 21Q1 (8) | 1.14 | -22.45 | 4.59 | -0.5 | 27.54 | -284.62 | -0.22 | -15.79 | 85.33 | -0.04 | -150.0 | -300.0 | 0.64 | -17.95 | -33.33 | 0.28 | -50.88 | 211.11 | 0 | 0 | 0 | 2.42 | -50.96 | 259.74 | 0.91 | 31.88 | 3.41 | 0.56 | -26.32 | 21.74 | 0.59 | -1.67 | -1.67 | 0.32 | 0.0 | 3.23 | 77.55 | -11.37 | -2.53 |
| 20Q4 (7) | 1.47 | 3.52 | 0.68 | -0.69 | 34.29 | 54.3 | -0.19 | 62.0 | -58.33 | 0.08 | 138.1 | -63.64 | 0.78 | 110.81 | 1660.0 | 0.57 | -47.22 | -64.38 | 0 | 0 | 0 | 4.93 | -52.93 | -54.67 | 0.69 | 81.58 | -42.5 | 0.76 | 55.1 | -12.64 | 0.6 | 1.69 | 1.69 | 0.32 | 3.23 | 6.67 | 87.50 | -14.35 | 5.48 |
| 20Q3 (6) | 1.42 | 7200.0 | -40.59 | -1.05 | -483.33 | -101.92 | -0.5 | -204.17 | 84.66 | -0.21 | 0 | 0.0 | 0.37 | 285.0 | -80.21 | 1.08 | 535.29 | 575.0 | 0 | 0 | 0 | 10.48 | 339.96 | 878.78 | 0.38 | 128.57 | -63.46 | 0.49 | 313.04 | -35.53 | 0.59 | 0.0 | -6.35 | 0.31 | 0.0 | -3.12 | 102.16 | 3522.3 | -26.91 |
| 20Q2 (5) | -0.02 | -101.83 | -101.24 | -0.18 | -38.46 | -125.0 | 0.48 | 132.0 | 233.33 | 0 | 100.0 | -100.0 | -0.2 | -120.83 | -113.07 | 0.17 | 88.89 | 183.33 | 0 | 0 | 0 | 2.38 | 254.23 | 547.62 | -1.33 | -251.14 | -234.34 | -0.23 | -150.0 | -127.06 | 0.59 | -1.67 | -4.84 | 0.31 | 0.0 | 0.0 | -2.99 | -103.75 | -103.3 |
| 20Q1 (4) | 1.09 | -25.34 | 0.0 | -0.13 | 91.39 | 0.0 | -1.5 | -1150.0 | 0.0 | -0.01 | -104.55 | 0.0 | 0.96 | 2020.0 | 0.0 | 0.09 | -94.38 | 0.0 | 0 | 0 | 0.0 | 0.67 | -93.82 | 0.0 | 0.88 | -26.67 | 0.0 | 0.46 | -47.13 | 0.0 | 0.6 | 1.69 | 0.0 | 0.31 | 3.33 | 0.0 | 79.56 | -4.09 | 0.0 |
| 19Q4 (3) | 1.46 | -38.91 | 0.0 | -1.51 | -190.38 | 0.0 | -0.12 | 96.32 | 0.0 | 0.22 | 204.76 | 0.0 | -0.05 | -102.67 | 0.0 | 1.6 | 900.0 | 0.0 | 0 | 0 | 0.0 | 10.88 | 916.32 | 0.0 | 1.2 | 15.38 | 0.0 | 0.87 | 14.47 | 0.0 | 0.59 | -6.35 | 0.0 | 0.3 | -6.25 | 0.0 | 82.95 | -40.65 | 0.0 |
| 19Q3 (2) | 2.39 | 48.45 | 0.0 | -0.52 | -550.0 | 0.0 | -3.26 | -805.56 | 0.0 | -0.21 | -2200.0 | 0.0 | 1.87 | 22.22 | 0.0 | 0.16 | 166.67 | 0.0 | 0 | 0 | 0.0 | 1.07 | 191.1 | 0.0 | 1.04 | 5.05 | 0.0 | 0.76 | -10.59 | 0.0 | 0.63 | 1.61 | 0.0 | 0.32 | 3.23 | 0.0 | 139.77 | 54.52 | 0.0 |
| 19Q2 (1) | 1.61 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 90.45 | 0.0 | 0.0 |
