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) | 11.07 | -57.89 | -3.59 | 0 | -11.35 | 0 | -0.75 | 0 | 7.48 | -70.77 | 5.49 | 117.86 | 0.01 | 0 | 6.60 | 175.71 | 15.19 | -14.95 | 14.36 | -15.68 | 4.59 | 1.77 | 0.06 | -33.33 | 58.23 | -52.09 |
| 2022 (9) | 26.29 | 91.2 | -0.7 | 0 | -17.57 | 0 | -0.17 | 0 | 25.59 | 105.05 | 2.52 | 21.74 | -0.03 | 0 | 2.39 | -7.65 | 17.86 | 49.71 | 17.03 | 55.1 | 4.51 | -3.22 | 0.09 | -10.0 | 121.54 | 39.13 |
| 2021 (8) | 13.75 | 34.8 | -1.27 | 0 | -16.05 | 0 | 0.03 | -94.92 | 12.48 | 39.6 | 2.07 | 89.91 | 0.18 | 0 | 2.59 | 27.56 | 11.93 | 54.94 | 10.98 | 53.14 | 4.66 | 0.65 | 0.1 | -23.08 | 87.36 | 2.17 |
| 2020 (7) | 10.2 | -33.85 | -1.26 | 0 | -10.39 | 0 | 0.59 | -14.49 | 8.94 | -23.91 | 1.09 | -78.63 | -0.59 | 0 | 2.03 | -69.95 | 7.7 | -46.6 | 7.17 | -44.55 | 4.63 | 8.94 | 0.13 | 30.0 | 85.50 | -4.19 |
| 2019 (6) | 15.42 | -14.24 | -3.67 | 0 | -12.8 | 0 | 0.69 | 0 | 11.75 | -36.42 | 5.1 | -51.98 | -0.11 | 0 | 6.76 | -45.5 | 14.42 | -18.81 | 12.93 | -14.26 | 4.25 | 55.11 | 0.1 | 0.0 | 89.24 | -11.06 |
| 2018 (5) | 17.98 | 93.75 | 0.5 | 0 | -13.11 | 0 | -0.82 | 0 | 18.48 | 0 | 10.62 | -12.38 | -0.12 | 0 | 12.41 | -36.1 | 17.76 | 42.19 | 15.08 | 30.0 | 2.74 | 3.4 | 0.1 | 11.11 | 100.33 | 55.04 |
| 2017 (4) | 9.28 | 16.58 | -20.4 | 0 | 4.87 | 0 | 0.53 | 0 | -11.12 | 0 | 12.12 | 185.85 | 0 | 0 | 19.42 | 135.57 | 12.49 | 13.24 | 11.6 | 12.51 | 2.65 | -1.49 | 0.09 | 0.0 | 64.71 | 6.42 |
| 2016 (3) | 7.96 | -47.11 | -0.92 | 0 | -3.3 | 0 | -0.29 | 0 | 7.04 | -31.98 | 4.24 | -67.31 | -0.03 | 0 | 8.24 | -63.53 | 11.03 | -8.08 | 10.31 | -16.79 | 2.69 | -0.74 | 0.09 | 80.0 | 60.81 | -38.79 |
| 2015 (2) | 15.05 | -29.01 | -4.7 | 0 | -11.34 | 0 | 0.3 | 0 | 10.35 | -58.25 | 12.97 | 325.25 | -0.37 | 0 | 22.60 | 559.88 | 12.0 | -49.6 | 12.39 | -43.35 | 2.71 | -3.9 | 0.05 | 25.0 | 99.34 | 15.88 |
| 2014 (1) | 21.2 | -8.23 | 3.59 | 0 | -18.65 | 0 | -0.22 | 0 | 24.79 | 47.56 | 3.05 | 69.44 | -0.72 | 0 | 3.43 | 67.85 | 23.81 | -1.69 | 21.87 | -1.04 | 2.82 | 20.51 | 0.04 | 0 | 85.73 | -9.3 |
| 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) | 0.64 | -79.62 | -89.73 | -1.95 | -275.68 | 15.95 | 6.59 | 219.6 | 268.11 | -0.65 | -333.33 | -192.86 | -1.31 | -130.82 | -133.5 | 1.81 | 44.8 | 162.32 | 0 | 0 | -100.0 | 9.46 | 39.05 | 206.31 | 3.13 | 6.46 | -16.76 | 2.9 | -13.95 | -17.85 | 1.14 | -0.87 | -2.56 | 0.01 | 0.0 | -50.0 | 15.80 | -77.2 | -88.03 |
| 23Q3 (19) | 3.14 | -32.18 | -59.17 | 1.11 | 417.14 | -11.2 | -5.51 | 27.88 | -141.67 | -0.15 | -171.43 | -122.73 | 4.25 | -0.7 | -52.46 | 1.25 | 8.7 | 228.95 | 0 | 0 | 100.0 | 6.80 | 35.72 | 367.65 | 2.94 | -44.84 | -28.81 | 3.37 | -30.08 | -24.78 | 1.15 | -0.86 | 0.88 | 0.01 | 0.0 | -50.0 | 69.32 | -10.32 | -49.16 |
| 23Q2 (18) | 4.63 | 72.76 | -40.94 | -0.35 | 85.36 | 25.53 | -7.64 | -59.5 | 11.57 | 0.21 | 223.53 | 122.34 | 4.28 | 1375.86 | -41.93 | 1.15 | -9.45 | 59.72 | 0 | 0 | 100.0 | 5.01 | -10.4 | 129.39 | 5.33 | 40.26 | -14.03 | 4.82 | 47.85 | -13.62 | 1.16 | 0.87 | 5.45 | 0.01 | -50.0 | -50.0 | 77.30 | 27.77 | -33.94 |
| 23Q1 (17) | 2.68 | -56.98 | -41.1 | -2.39 | -3.02 | -384.52 | -4.79 | -22.19 | -74.82 | -0.17 | -124.29 | 71.19 | 0.29 | -92.58 | -94.62 | 1.27 | 84.06 | 76.39 | 0 | -100.0 | 0 | 5.59 | 81.14 | 85.01 | 3.8 | 1.06 | 0.8 | 3.26 | -7.65 | -4.96 | 1.15 | -1.71 | 4.55 | 0.02 | 0.0 | 0.0 | 60.50 | -54.17 | -39.5 |
| 22Q4 (16) | 6.23 | -18.99 | 70.68 | -2.32 | -285.6 | -190.0 | -3.92 | -71.93 | -26.05 | 0.7 | 6.06 | 975.0 | 3.91 | -56.26 | 37.19 | 0.69 | 81.58 | 0.0 | 0.01 | 200.0 | 125.0 | 3.09 | 112.29 | -7.56 | 3.76 | -8.96 | 48.03 | 3.53 | -21.21 | 44.67 | 1.17 | 2.63 | 1.74 | 0.02 | 0.0 | -33.33 | 131.99 | -3.19 | 30.91 |
| 22Q3 (15) | 7.69 | -1.91 | 32.59 | 1.25 | 365.96 | 95.31 | -2.28 | 73.61 | 51.49 | 0.66 | 170.21 | 371.43 | 8.94 | 21.3 | 38.82 | 0.38 | -47.22 | 5.56 | -0.01 | 50.0 | 75.0 | 1.45 | -33.43 | -7.25 | 4.13 | -33.39 | 11.32 | 4.48 | -19.71 | 35.76 | 1.14 | 3.64 | -3.39 | 0.02 | 0.0 | 0.0 | 136.35 | 16.52 | 5.79 |
| 22Q2 (14) | 7.84 | 72.31 | 532.26 | -0.47 | -155.95 | -161.84 | -8.64 | -215.33 | -196.91 | -0.94 | -59.32 | -1242.86 | 7.37 | 36.73 | 268.5 | 0.72 | 0.0 | 56.52 | -0.02 | 0 | -107.14 | 2.18 | -27.73 | -7.11 | 6.2 | 64.46 | 102.61 | 5.58 | 62.68 | 93.08 | 1.1 | 0.0 | -6.78 | 0.02 | 0.0 | 0.0 | 117.01 | 17.01 | 285.96 |
| 22Q1 (13) | 4.55 | 24.66 | 48.21 | 0.84 | 205.0 | 144.68 | -2.74 | 11.9 | 48.5 | -0.59 | -637.5 | -1575.0 | 5.39 | 89.12 | 352.94 | 0.72 | 4.35 | 26.32 | 0 | 100.0 | 100.0 | 3.02 | -9.5 | -11.49 | 3.77 | 48.43 | 43.35 | 3.43 | 40.57 | 45.96 | 1.1 | -4.35 | -4.35 | 0.02 | -33.33 | 0.0 | 100.00 | -0.82 | 14.66 |
| 21Q4 (12) | 3.65 | -37.07 | 19.28 | -0.8 | -225.0 | -143.01 | -3.11 | 33.83 | -100.65 | -0.08 | -157.14 | -116.33 | 2.85 | -55.75 | -42.07 | 0.69 | 91.67 | 6800.0 | -0.04 | 0.0 | -102.76 | 3.34 | 113.0 | 4705.95 | 2.54 | -31.54 | 5.83 | 2.44 | -26.06 | 16.19 | 1.15 | -2.54 | 3.6 | 0.03 | 50.0 | 50.0 | 100.83 | -21.77 | 6.43 |
| 21Q3 (11) | 5.8 | 367.74 | 574.42 | 0.64 | -15.79 | 216.36 | -4.7 | -61.51 | -8.55 | 0.14 | 300.0 | 129.17 | 6.44 | 222.0 | 1977.42 | 0.36 | -21.74 | -10.0 | -0.04 | -114.29 | 92.98 | 1.57 | -33.33 | -54.49 | 3.71 | 21.24 | 139.35 | 3.3 | 14.19 | 103.7 | 1.18 | 0.0 | 1.72 | 0.02 | 0.0 | -50.0 | 128.89 | 325.13 | 322.64 |
| 21Q2 (10) | 1.24 | -59.61 | -60.13 | 0.76 | 140.43 | -53.94 | -2.91 | 45.3 | -2.83 | -0.07 | -275.0 | -111.48 | 2.0 | 68.07 | -57.98 | 0.46 | -19.3 | 27.78 | 0.28 | 1500.0 | 1500.0 | 2.35 | -31.14 | -25.92 | 3.06 | 16.35 | 109.59 | 2.89 | 22.98 | 76.22 | 1.18 | 2.61 | 1.72 | 0.02 | 0.0 | -50.0 | 30.32 | -65.24 | -72.31 |
| 21Q1 (9) | 3.07 | 0.33 | -2.85 | -1.88 | -201.08 | 55.45 | -5.32 | -243.23 | -216.67 | 0.04 | -91.84 | 233.33 | 1.19 | -75.81 | 212.26 | 0.57 | 5600.0 | 78.12 | -0.02 | -101.38 | 98.61 | 3.42 | 4814.5 | 73.86 | 2.63 | 9.58 | 14.85 | 2.35 | 11.9 | 29.12 | 1.15 | 3.6 | -4.17 | 0.02 | 0.0 | -50.0 | 87.22 | -7.94 | -15.54 |
| 20Q4 (8) | 3.06 | 255.81 | -17.3 | 1.86 | 438.18 | 300.0 | -1.55 | 64.2 | 62.29 | 0.49 | 202.08 | 13.95 | 4.92 | 1487.1 | 77.62 | 0.01 | -97.5 | -98.85 | 1.45 | 354.39 | 1550.0 | 0.07 | -97.98 | -98.8 | 2.4 | 54.84 | 20.6 | 2.1 | 29.63 | 37.25 | 1.11 | -4.31 | -5.93 | 0.02 | -50.0 | -33.33 | 94.74 | 210.65 | -29.84 |
| 20Q3 (7) | 0.86 | -72.35 | -73.78 | -0.55 | -133.33 | -1733.33 | -4.33 | -53.0 | 24.7 | -0.48 | -178.69 | -108.7 | 0.31 | -93.49 | -90.46 | 0.4 | 11.11 | -45.21 | -0.57 | -2750.0 | 0 | 3.45 | 8.53 | 1.9 | 1.55 | 6.16 | -65.32 | 1.62 | -1.22 | -60.77 | 1.16 | 0.0 | -7.2 | 0.04 | 0.0 | 100.0 | 30.50 | -72.15 | -49.79 |
| 20Q2 (6) | 3.11 | -1.58 | 48.8 | 1.65 | 139.1 | 16.2 | -2.83 | -68.45 | -46.63 | 0.61 | 2133.33 | 662.5 | 4.76 | 549.06 | 35.61 | 0.36 | 12.5 | -76.92 | -0.02 | 98.61 | 0 | 3.17 | 61.61 | -62.03 | 1.46 | -36.24 | -60.22 | 1.64 | -9.89 | -51.19 | 1.16 | -3.33 | 18.37 | 0.04 | 0.0 | 100.0 | 109.51 | 6.04 | 128.45 |
| 20Q1 (5) | 3.16 | -14.59 | -50.31 | -4.22 | -353.76 | -2.18 | -1.68 | 59.12 | -64.71 | -0.03 | -106.98 | -107.32 | -1.06 | -138.27 | -147.53 | 0.32 | -63.22 | -83.51 | -1.44 | -1340.0 | -14300.0 | 1.96 | -66.18 | -79.56 | 2.29 | 15.08 | -46.74 | 1.82 | 18.95 | -53.45 | 1.2 | 1.69 | 42.86 | 0.04 | 33.33 | 100.0 | 103.27 | -23.53 | -22.55 |
| 19Q4 (4) | 3.7 | 12.8 | 0.0 | -0.93 | -3000.0 | 0.0 | -4.11 | 28.52 | 0.0 | 0.43 | 286.96 | 0.0 | 2.77 | -14.77 | 0.0 | 0.87 | 19.18 | 0.0 | -0.1 | 0 | 0.0 | 5.81 | 71.77 | 0.0 | 1.99 | -55.48 | 0.0 | 1.53 | -62.95 | 0.0 | 1.18 | -5.6 | 0.0 | 0.03 | 50.0 | 0.0 | 135.04 | 122.32 | 0.0 |
| 19Q3 (3) | 3.28 | 56.94 | 0.0 | -0.03 | -102.11 | 0.0 | -5.75 | -197.93 | 0.0 | -0.23 | -387.5 | 0.0 | 3.25 | -7.41 | 0.0 | 0.73 | -53.21 | 0.0 | 0 | 0 | 0.0 | 3.38 | -59.56 | 0.0 | 4.47 | 21.8 | 0.0 | 4.13 | 22.92 | 0.0 | 1.25 | 27.55 | 0.0 | 0.02 | 0.0 | 0.0 | 60.74 | 26.71 | 0.0 |
| 19Q2 (2) | 2.09 | -67.14 | 0.0 | 1.42 | 134.38 | 0.0 | -1.93 | -89.22 | 0.0 | 0.08 | -80.49 | 0.0 | 3.51 | 57.4 | 0.0 | 1.56 | -19.59 | 0.0 | 0 | 100.0 | 0.0 | 8.36 | -12.99 | 0.0 | 3.67 | -14.65 | 0.0 | 3.36 | -14.07 | 0.0 | 0.98 | 16.67 | 0.0 | 0.02 | 0.0 | 0.0 | 47.94 | -64.05 | 0.0 |
| 19Q1 (1) | 6.36 | 0.0 | 0.0 | -4.13 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 9.61 | 0.0 | 0.0 | 4.3 | 0.0 | 0.0 | 3.91 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 133.33 | 0.0 | 0.0 |
