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) | 25.14 | 12.99 | -5.35 | 0 | -19.86 | 0 | 0.1 | -68.75 | 19.79 | -16.5 | 3.73 | 8.75 | 0 | 0 | 1.95 | 31.11 | 13.3 | -34.64 | 10.53 | -36.18 | 6.56 | -14.36 | 0 | 0 | 147.10 | 59.73 |
| 2022 (9) | 22.25 | 278.4 | 1.45 | 0 | -20.16 | 0 | 0.32 | 190.91 | 23.7 | 1400.0 | 3.43 | -15.72 | 0 | 0 | 1.49 | -31.81 | 20.35 | 77.73 | 16.5 | 79.15 | 7.66 | -9.56 | 0 | 0 | 92.09 | 176.91 |
| 2021 (8) | 5.88 | -73.79 | -4.3 | 0 | -3.86 | 0 | 0.11 | -77.55 | 1.58 | -92.91 | 4.07 | 48.0 | 0 | 0 | 2.18 | 38.78 | 11.45 | 17.08 | 9.21 | 28.63 | 8.47 | -2.31 | 0 | 0 | 33.26 | -76.53 |
| 2020 (7) | 22.43 | 28.76 | -0.13 | 0 | -16.15 | 0 | 0.49 | 113.04 | 22.3 | 58.49 | 2.75 | -22.54 | 0 | 0 | 1.57 | -24.32 | 9.78 | 10.51 | 7.16 | 6.07 | 8.67 | 2.24 | 0 | 0 | 141.69 | 23.88 |
| 2019 (6) | 17.42 | 37.27 | -3.35 | 0 | -11.91 | 0 | 0.23 | 0 | 14.07 | 51.45 | 3.55 | -15.27 | 0.03 | -76.92 | 2.08 | -10.05 | 8.85 | -5.85 | 6.75 | -7.15 | 8.48 | 26.57 | 0 | 0 | 114.38 | 25.92 |
| 2018 (5) | 12.69 | -42.08 | -3.4 | 0 | -11.12 | 0 | -0.32 | 0 | 9.29 | -39.6 | 4.19 | -42.76 | 0.13 | 62.5 | 2.31 | -45.44 | 9.4 | 5.62 | 7.27 | 25.78 | 6.7 | 2.45 | 0 | 0 | 90.84 | -48.92 |
| 2017 (4) | 21.91 | 73.34 | -6.53 | 0 | -14.29 | 0 | 1.01 | -72.7 | 15.38 | 139.94 | 7.32 | -18.21 | 0.08 | 60.0 | 4.24 | -22.92 | 8.9 | 38.2 | 5.78 | 4.33 | 6.54 | -4.66 | 0 | 0 | 177.84 | 74.46 |
| 2016 (3) | 12.64 | 7.48 | -6.23 | 0 | -3.65 | 0 | 3.7 | 0 | 6.41 | 206.7 | 8.95 | -26.52 | 0.05 | -80.77 | 5.49 | -20.01 | 6.44 | -4.45 | 5.54 | 56.94 | 6.86 | -1.01 | 0 | 0 | 101.94 | -9.33 |
| 2015 (2) | 11.76 | 83.18 | -9.67 | 0 | -5.37 | 0 | -1.88 | 0 | 2.09 | 0 | 12.18 | -10.96 | 0.26 | 0 | 6.87 | -13.19 | 6.74 | -8.42 | 3.53 | -30.37 | 6.93 | 9.83 | 0 | 0 | 112.43 | 99.29 |
| 2014 (1) | 6.42 | -20.54 | -12.93 | 0 | 9.94 | -4.05 | 0.15 | -75.81 | -6.51 | 0 | 13.68 | -20.92 | -0.3 | 0 | 7.91 | -28.09 | 7.36 | 1.52 | 5.07 | 11.18 | 6.31 | 26.45 | 0 | 0 | 56.41 | -33.32 |
| 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) | 8.33 | 111.42 | -22.87 | -3.13 | -84.12 | -154.53 | -5.15 | 5.33 | 51.64 | 0.24 | -68.0 | -50.0 | 5.2 | 132.14 | -68.56 | 1.04 | -22.39 | 25.3 | 0 | 0 | 0 | 2.30 | -15.91 | 39.5 | 2.94 | 0.68 | -35.24 | 2.05 | -17.0 | -12.02 | 1.6 | -2.44 | -11.11 | 0 | 0 | 0 | 228.22 | 138.07 | -12.73 |
| 23Q3 (19) | 3.94 | -65.71 | -21.36 | -1.7 | -17100.0 | -100.0 | -5.44 | 32.76 | 14.2 | 0.75 | 229.31 | 2600.0 | 2.24 | -80.52 | -46.15 | 1.34 | 131.03 | 71.79 | 0 | 0 | 0 | 2.74 | 115.98 | 105.21 | 2.92 | -7.3 | -46.72 | 2.47 | -11.79 | -53.31 | 1.64 | -0.61 | -15.9 | 0 | 0 | 0 | 95.86 | -62.87 | 38.53 |
| 23Q2 (18) | 11.49 | 738.69 | 196.9 | 0.01 | 101.85 | 100.5 | -8.09 | -585.59 | -1125.76 | -0.58 | -87.1 | -138.41 | 11.5 | 1285.54 | 521.62 | 0.58 | -25.64 | -18.31 | 0 | 0 | 0 | 1.27 | -16.75 | 8.75 | 3.15 | -26.57 | -37.99 | 2.8 | -12.5 | -32.04 | 1.65 | -1.79 | -14.06 | 0 | 0 | 0 | 258.20 | 819.73 | 302.98 |
| 23Q1 (17) | 1.37 | -87.31 | -46.9 | -0.54 | -109.41 | 62.24 | -1.18 | 88.92 | 52.99 | -0.31 | -164.58 | 81.1 | 0.83 | -94.98 | -27.83 | 0.78 | -6.02 | -29.09 | 0 | 0 | 0 | 1.52 | -7.73 | -15.94 | 4.29 | -5.51 | -18.13 | 3.2 | 37.34 | -32.77 | 1.68 | -6.67 | -15.15 | 0 | 0 | 0 | 28.07 | -89.26 | -26.66 |
| 22Q4 (16) | 10.8 | 115.57 | 410.34 | 5.74 | 775.29 | 983.02 | -10.65 | -67.98 | -438.1 | 0.48 | 1700.0 | 269.23 | 16.54 | 297.6 | 660.68 | 0.83 | 6.41 | -41.13 | 0 | 0 | 0 | 1.65 | 23.69 | -47.58 | 4.54 | -17.15 | 122.55 | 2.33 | -55.95 | 21.35 | 1.8 | -7.69 | -16.28 | 0 | 0 | 0 | 261.50 | 277.9 | 405.84 |
| 22Q3 (15) | 5.01 | 29.46 | 43.14 | -0.85 | 57.92 | 67.31 | -6.34 | -860.61 | -272.94 | -0.03 | -101.99 | 25.0 | 4.16 | 124.86 | 362.22 | 0.78 | 9.86 | -28.44 | 0 | 0 | 0 | 1.33 | 14.46 | -43.58 | 5.48 | 7.87 | 71.25 | 5.29 | 28.4 | 103.46 | 1.95 | 1.56 | -7.14 | 0 | 0 | 0 | 69.20 | 8.0 | -7.08 |
| 22Q2 (14) | 3.87 | 50.0 | -63.42 | -2.02 | -41.26 | -44.29 | -0.66 | 73.71 | 88.07 | 1.51 | 192.07 | 5133.33 | 1.85 | 60.87 | -79.85 | 0.71 | -35.45 | -16.47 | 0 | 0 | 0 | 1.17 | -35.66 | -35.17 | 5.08 | -3.05 | 81.43 | 4.12 | -13.45 | 90.74 | 1.92 | -3.03 | -9.0 | 0 | 0 | 0 | 64.07 | 67.38 | -74.14 |
| 22Q1 (13) | 2.58 | 174.14 | 154.55 | -1.43 | -369.81 | -74.39 | -2.51 | -179.68 | -1191.3 | -1.64 | -1361.54 | -3380.0 | 1.15 | 138.98 | 120.72 | 1.1 | -21.99 | 50.68 | 0 | 0 | 0 | 1.81 | -42.46 | 19.82 | 5.24 | 156.86 | 53.22 | 4.76 | 147.92 | 88.14 | 1.98 | -7.91 | -5.71 | 0 | 0 | 0 | 38.28 | 144.77 | 137.47 |
| 21Q4 (12) | -3.48 | -199.43 | -132.25 | 0.53 | 120.38 | 163.86 | 3.15 | 285.29 | 146.32 | 0.13 | 425.0 | -75.47 | -2.95 | -427.78 | -129.62 | 1.41 | 29.36 | 80.77 | 0 | 0 | 100.0 | 3.15 | 33.14 | 61.48 | 2.04 | -36.25 | 158.23 | 1.92 | -26.15 | 56.1 | 2.15 | 2.38 | -1.38 | 0 | 0 | 0 | -85.50 | -214.82 | -127.02 |
| 21Q3 (11) | 3.5 | -66.92 | 114.72 | -2.6 | -85.71 | -1183.33 | -1.7 | 69.26 | 43.33 | -0.04 | -33.33 | -107.14 | 0.9 | -90.2 | -51.87 | 1.09 | 28.24 | 75.81 | 0 | 0 | -100.0 | 2.36 | 31.52 | 67.23 | 3.2 | 14.29 | 9.97 | 2.6 | 20.37 | 20.93 | 2.1 | -0.47 | -2.33 | 0 | 0 | 0 | 74.47 | -69.95 | 96.45 |
| 21Q2 (10) | 10.58 | 323.68 | 22.17 | -1.4 | -70.73 | -255.56 | -5.53 | -2504.35 | 17.71 | -0.03 | -160.0 | 98.64 | 9.18 | 265.41 | -3.97 | 0.85 | 16.44 | 6.25 | 0 | 0 | -100.0 | 1.80 | 18.93 | -0.87 | 2.8 | -18.13 | -5.41 | 2.16 | -14.62 | -39.66 | 2.11 | 0.48 | -1.4 | 0 | 0 | 0 | 247.78 | 342.54 | 63.66 |
| 21Q1 (9) | -4.73 | -143.84 | -442.75 | -0.82 | 1.2 | -74.47 | 0.23 | 103.38 | -37.84 | 0.05 | -90.57 | 102.89 | -5.55 | -155.72 | -709.89 | 0.73 | -6.41 | 35.19 | 0 | 100.0 | -100.0 | 1.51 | -22.46 | 31.21 | 3.42 | 332.91 | 9.97 | 2.53 | 105.69 | 1104.76 | 2.1 | -3.67 | -4.98 | 0 | 0 | 0 | -102.16 | -132.29 | -279.15 |
| 20Q4 (8) | 10.79 | 561.96 | 71.27 | -0.83 | -445.83 | 20.95 | -6.8 | -126.67 | -87.85 | 0.53 | -5.36 | -84.94 | 9.96 | 432.62 | 89.71 | 0.78 | 25.81 | -31.58 | -0.99 | -207.61 | -3400.0 | 1.95 | 37.88 | -30.66 | 0.79 | -72.85 | -62.91 | 1.23 | -42.79 | -28.49 | 2.18 | 1.4 | 0.0 | 0 | 0 | 0 | 316.42 | 734.73 | 95.88 |
| 20Q3 (7) | 1.63 | -81.18 | -47.59 | 0.24 | -73.33 | 134.78 | -3.0 | 55.36 | 21.26 | 0.56 | 125.45 | 293.1 | 1.87 | -80.44 | -22.73 | 0.62 | -22.5 | -27.06 | 0.92 | 4500.0 | 9300.0 | 1.41 | -22.04 | -28.76 | 2.91 | -1.69 | 34.1 | 2.15 | -39.94 | 112.87 | 2.15 | 0.47 | 2.87 | 0 | 0 | 0 | 37.91 | -74.96 | -62.21 |
| 20Q2 (6) | 8.66 | 527.54 | -17.45 | 0.9 | 291.49 | 220.0 | -6.72 | -1916.22 | -9.09 | -2.2 | -27.17 | -50.68 | 9.56 | 950.55 | -1.85 | 0.8 | 48.15 | 14.29 | 0.02 | -66.67 | 200.0 | 1.81 | 57.42 | 7.81 | 2.96 | -4.82 | 43.0 | 3.58 | 1604.76 | 77.23 | 2.14 | -3.17 | 4.39 | 0 | 0 | 0 | 151.40 | 165.5 | -41.26 |
| 20Q1 (5) | 1.38 | -78.1 | 155.65 | -0.47 | 55.24 | 44.71 | 0.37 | 110.22 | -77.84 | -1.73 | -149.15 | -12.34 | 0.91 | -82.67 | 127.33 | 0.54 | -52.63 | -37.93 | 0.06 | 100.0 | 100.0 | 1.15 | -59.02 | -39.32 | 3.11 | 46.01 | 24.4 | 0.21 | -87.79 | -89.5 | 2.21 | 1.38 | 2.31 | 0 | 0 | 0 | 57.02 | -64.7 | 195.65 |
| 19Q4 (4) | 6.3 | 102.57 | 0.0 | -1.05 | -52.17 | 0.0 | -3.62 | 4.99 | 0.0 | 3.52 | 1313.79 | 0.0 | 5.25 | 116.94 | 0.0 | 1.14 | 34.12 | 0.0 | 0.03 | 400.0 | 0.0 | 2.81 | 41.66 | 0.0 | 2.13 | -1.84 | 0.0 | 1.72 | 70.3 | 0.0 | 2.18 | 4.31 | 0.0 | 0 | 0 | 0.0 | 161.54 | 61.02 | 0.0 |
| 19Q3 (3) | 3.11 | -70.35 | 0.0 | -0.69 | 8.0 | 0.0 | -3.81 | 38.15 | 0.0 | -0.29 | 80.14 | 0.0 | 2.42 | -75.15 | 0.0 | 0.85 | 21.43 | 0.0 | -0.01 | 50.0 | 0.0 | 1.98 | 17.97 | 0.0 | 2.17 | 4.83 | 0.0 | 1.01 | -50.0 | 0.0 | 2.09 | 1.95 | 0.0 | 0 | 0 | 0.0 | 100.32 | -61.08 | 0.0 |
| 19Q2 (2) | 10.49 | 522.98 | 0.0 | -0.75 | 11.76 | 0.0 | -6.16 | -468.86 | 0.0 | -1.46 | 5.19 | 0.0 | 9.74 | 392.49 | 0.0 | 0.7 | -19.54 | 0.0 | -0.02 | -166.67 | 0.0 | 1.68 | -11.4 | 0.0 | 2.07 | -17.2 | 0.0 | 2.02 | 1.0 | 0.0 | 2.05 | -5.09 | 0.0 | 0 | 0 | 0.0 | 257.74 | 532.34 | 0.0 |
| 19Q1 (1) | -2.48 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | -1.54 | 0.0 | 0.0 | -3.33 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.90 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 2.0 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -59.62 | 0.0 | 0.0 |
