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) | 8.98 | 33.83 | 3.46 | 0 | -9.67 | 0 | -0.06 | 0 | 12.44 | 0 | 1.24 | -44.14 | 0 | 0 | 1.67 | -40.88 | 7.3 | -29.06 | 5.77 | 0.7 | 3.01 | -13.51 | 0.02 | 100.0 | 102.05 | 40.22 |
| 2022 (9) | 6.71 | -2.19 | -7.34 | 0 | -1.72 | 0 | 0.27 | 0 | -0.63 | 0 | 2.22 | -4.72 | 0 | 0 | 2.83 | -15.23 | 10.29 | 37.38 | 5.73 | 8.32 | 3.48 | 5.14 | 0.01 | -50.0 | 72.78 | -8.55 |
| 2021 (8) | 6.86 | -46.95 | -8.38 | 0 | -0.36 | 0 | -0.06 | 0 | -1.52 | 0 | 2.33 | 17.09 | 0 | 0 | 3.33 | 6.66 | 7.49 | 12.8 | 5.29 | 17.82 | 3.31 | 10.33 | 0.02 | -33.33 | 79.58 | -53.72 |
| 2020 (7) | 12.93 | 96.21 | -19.23 | 0 | -5.07 | 0 | 0.58 | 0 | -6.3 | 0 | 1.99 | 91.35 | 0 | 0 | 3.13 | 127.54 | 6.64 | 15.08 | 4.49 | 0.9 | 3.0 | -2.6 | 0.03 | -40.0 | 171.94 | 97.77 |
| 2019 (6) | 6.59 | 4.27 | 11.54 | 0 | 0.37 | 0 | -0.03 | 0 | 18.13 | 466.56 | 1.04 | -45.83 | 0 | 0 | 1.37 | -37.08 | 5.77 | 9.9 | 4.45 | 3.01 | 3.08 | 8.07 | 0.05 | -37.5 | 86.94 | -0.27 |
| 2018 (5) | 6.32 | -51.46 | -3.12 | 0 | -0.64 | 0 | 0.01 | -96.43 | 3.2 | -7.25 | 1.92 | -41.64 | 0 | 0 | 2.18 | -31.72 | 5.25 | -8.85 | 4.32 | -2.48 | 2.85 | 5.56 | 0.08 | -11.11 | 87.17 | -51.66 |
| 2017 (4) | 13.02 | 147.53 | -9.57 | 0 | -4.08 | 0 | 0.28 | 0 | 3.45 | -62.05 | 3.29 | 44.3 | 0 | 0 | 3.20 | 68.41 | 5.76 | 10.98 | 4.43 | 11.03 | 2.7 | -1.82 | 0.09 | -10.0 | 180.33 | 134.5 |
| 2016 (3) | 5.26 | 116.46 | 3.83 | 0 | -4.52 | 0 | -0.15 | 0 | 9.09 | 0 | 2.28 | 62.86 | 0 | 0 | 1.90 | 50.8 | 5.19 | 17.95 | 3.99 | 2.05 | 2.75 | -0.36 | 0.1 | 25.0 | 76.90 | 113.61 |
| 2015 (2) | 2.43 | -70.0 | -5.67 | 0 | 1.14 | 0 | -0.35 | 0 | -3.24 | 0 | 1.4 | -37.5 | -0.01 | 0 | 1.26 | -40.21 | 4.4 | -25.55 | 3.91 | -16.63 | 2.76 | 2.6 | 0.08 | 33.33 | 36.00 | -66.93 |
| 2014 (1) | 8.1 | 43.11 | -8.44 | 0 | -6.31 | 0 | -1.32 | 0 | -0.34 | 0 | 2.24 | 1.36 | 0 | 0 | 2.11 | 28.43 | 5.91 | 9.85 | 4.69 | 19.04 | 2.69 | 3.86 | 0.06 | 0.0 | 108.87 | 26.76 |
| 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) | 3.15 | 425.0 | -37.0 | 0.56 | 1.82 | 107.27 | -1.83 | -252.5 | 23.43 | 0.19 | 170.37 | 195.0 | 3.71 | 222.61 | 237.41 | 0.15 | -46.43 | -63.41 | 0 | 0 | 0 | 0.80 | -35.98 | -60.33 | 2.34 | -16.13 | -28.22 | 1.57 | -9.77 | 65.26 | 0.67 | -4.29 | -22.99 | 0.01 | 0 | 0 | 140.00 | 469.33 | -49.04 |
| 23Q3 (19) | 0.6 | -13.04 | -24.05 | 0.55 | 184.62 | -89.5 | 1.2 | 90.48 | -8.4 | -0.27 | -217.39 | -222.73 | 1.15 | 2775.0 | -80.93 | 0.28 | 16.67 | -55.56 | 0 | 0 | 0 | 1.24 | -10.56 | -53.09 | 2.79 | 136.44 | -28.64 | 1.74 | 37.01 | -24.68 | 0.7 | -12.5 | -21.35 | 0 | 0 | 0 | 24.59 | -26.23 | -0.39 |
| 23Q2 (18) | 0.69 | -84.77 | 68.29 | -0.65 | -121.59 | -180.25 | 0.63 | 106.52 | 228.57 | 0.23 | 209.52 | 276.92 | 0.04 | -99.47 | -96.72 | 0.24 | -58.62 | -57.14 | 0 | 0 | 0 | 1.39 | -62.84 | -54.64 | 1.18 | 19.19 | -29.34 | 1.27 | 7.63 | -2.31 | 0.8 | -4.76 | -6.98 | 0 | 0 | 0 | 33.33 | -85.14 | 75.61 |
| 23Q1 (17) | 4.53 | -9.4 | 771.15 | 3.01 | 139.09 | 152.9 | -9.66 | -304.18 | -6340.0 | -0.21 | -5.0 | -156.76 | 7.54 | 379.26 | 245.84 | 0.58 | 41.46 | -7.94 | 0 | 0 | 0 | 3.74 | 86.4 | -5.09 | 0.99 | -69.63 | -32.19 | 1.18 | 24.21 | 0.0 | 0.84 | -3.45 | -2.33 | 0 | 0 | 0 | 224.26 | -18.37 | 779.78 |
| 22Q4 (16) | 5.0 | 532.91 | 32.63 | -7.7 | -246.95 | -711.11 | -2.39 | -282.44 | -187.95 | -0.2 | -190.91 | 58.33 | -2.7 | -144.78 | -153.68 | 0.41 | -34.92 | -12.77 | 0 | 0 | 0 | 2.00 | -24.29 | -21.89 | 3.26 | -16.62 | 103.75 | 0.95 | -58.87 | 6.74 | 0.87 | -2.25 | -5.43 | 0 | 0 | 0 | 274.73 | 1012.81 | 31.9 |
| 22Q3 (15) | 0.79 | 92.68 | -42.75 | 5.24 | 546.91 | 248.02 | 1.31 | 367.35 | 367.35 | 0.22 | 269.23 | -12.0 | 6.03 | 394.26 | 379.17 | 0.63 | 12.5 | 12.5 | 0 | 0 | 0 | 2.65 | -13.51 | -12.89 | 3.91 | 134.13 | 53.94 | 2.31 | 77.69 | 30.51 | 0.89 | 3.49 | 5.95 | 0 | 0 | 0 | 24.69 | 30.06 | -53.31 |
| 22Q2 (14) | 0.41 | -21.15 | -75.88 | 0.81 | 114.24 | -15.62 | -0.49 | -226.67 | -226.67 | -0.13 | -135.14 | -172.22 | 1.22 | 123.6 | -54.14 | 0.56 | -11.11 | -16.42 | 0 | 0 | 0 | 3.06 | -22.24 | -17.88 | 1.67 | 14.38 | -5.65 | 1.3 | 10.17 | -6.47 | 0.86 | 0.0 | 11.69 | 0 | 0 | 0 | 18.98 | -25.53 | -75.88 |
| 22Q1 (13) | 0.52 | -86.21 | 0 | -5.69 | -551.59 | 19.29 | -0.15 | 81.93 | -113.51 | 0.37 | 177.08 | 3800.0 | -5.17 | -202.78 | 26.67 | 0.63 | 34.04 | 0.0 | 0 | 0 | 0 | 3.94 | 53.39 | -5.25 | 1.46 | -8.75 | -7.59 | 1.18 | 32.58 | -4.84 | 0.86 | -6.52 | 8.86 | 0 | 0 | 0 | 25.49 | -87.76 | 0 |
| 21Q4 (12) | 3.77 | 173.19 | 46.69 | 1.26 | 135.59 | 235.48 | -0.83 | -69.39 | -302.44 | -0.48 | -292.0 | -1300.0 | 5.03 | 332.87 | 206.71 | 0.47 | -16.07 | -39.74 | 0 | 0 | 0 | 2.57 | -15.57 | -42.34 | 1.6 | -37.01 | -23.44 | 0.89 | -49.72 | -15.24 | 0.92 | 9.52 | 17.95 | 0 | 0 | -100.0 | 208.29 | 293.93 | 49.12 |
| 21Q3 (11) | 1.38 | -18.82 | -24.18 | -3.54 | -468.75 | -2.61 | -0.49 | -226.67 | 69.75 | 0.25 | 38.89 | 8.7 | -2.16 | -181.2 | -32.52 | 0.56 | -16.42 | 47.37 | 0 | 0 | 0 | 3.04 | -18.46 | 48.89 | 2.54 | 43.5 | 8.55 | 1.77 | 27.34 | 9.94 | 0.84 | 9.09 | 12.0 | 0 | 0 | -100.0 | 52.87 | -32.82 | -31.15 |
| 21Q2 (10) | 1.7 | 0 | -54.42 | 0.96 | 113.62 | 128.83 | -0.15 | -113.51 | 91.94 | 0.18 | 1900.0 | 125.0 | 2.66 | 137.73 | 565.0 | 0.67 | 6.35 | 86.11 | 0 | 0 | 0 | 3.73 | -10.28 | 43.13 | 1.77 | 12.03 | 70.19 | 1.39 | 12.1 | 36.27 | 0.77 | -2.53 | 4.05 | 0 | 0 | -100.0 | 78.70 | 0 | -62.65 |
| 21Q1 (9) | 0 | -100.0 | -100.0 | -7.05 | -658.06 | -183.13 | 1.11 | 170.73 | 155.5 | -0.01 | -125.0 | -104.55 | -7.05 | -529.88 | -405.19 | 0.63 | -19.23 | 34.04 | 0 | 0 | 0 | 4.16 | -6.66 | 21.13 | 1.58 | -24.4 | 35.04 | 1.24 | 18.1 | 53.09 | 0.79 | 1.28 | 6.76 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 20Q4 (8) | 2.57 | 41.21 | 27.23 | -0.93 | 73.04 | -247.62 | 0.41 | 125.31 | -75.3 | 0.04 | -82.61 | 128.57 | 1.64 | 200.61 | -38.11 | 0.78 | 105.26 | 225.0 | 0 | 0 | 0 | 4.45 | 118.03 | 256.54 | 2.09 | -10.68 | 7.18 | 1.05 | -34.78 | -19.23 | 0.78 | 4.0 | 4.0 | 0.01 | 0.0 | 0.0 | 139.67 | 81.88 | 42.44 |
| 20Q3 (7) | 1.82 | -51.21 | 14.47 | -3.45 | -3.6 | -129.02 | -1.62 | 12.9 | -444.68 | 0.23 | 187.5 | 675.0 | -1.63 | -507.5 | -112.09 | 0.38 | 5.56 | 100.0 | 0 | 0 | 0 | 2.04 | -21.61 | 119.34 | 2.34 | 125.0 | 32.95 | 1.61 | 57.84 | 11.81 | 0.75 | 1.35 | -2.6 | 0.01 | 0.0 | 0.0 | 76.79 | -63.56 | 7.22 |
| 20Q2 (6) | 3.73 | -22.29 | 378.21 | -3.33 | -33.73 | -655.0 | -1.86 | 7.0 | -195.24 | 0.08 | -63.64 | 300.0 | 0.4 | -82.68 | -71.01 | 0.36 | -23.4 | 111.76 | 0 | 0 | 0 | 2.60 | -24.07 | 188.23 | 1.04 | -11.11 | -12.61 | 1.02 | 25.93 | 9.68 | 0.74 | 0.0 | -6.33 | 0.01 | 0.0 | 0.0 | 210.73 | -31.51 | 367.4 |
| 20Q1 (5) | 4.8 | 137.62 | 117.19 | -2.49 | -495.24 | -58.6 | -2.0 | -220.48 | -75.44 | 0.22 | 257.14 | 57.14 | 2.31 | -12.83 | 260.94 | 0.47 | 95.83 | 6.82 | 0 | 0 | 0 | 3.43 | 174.74 | 34.58 | 1.17 | -40.0 | 36.05 | 0.81 | -37.69 | 2.53 | 0.74 | -1.33 | -5.13 | 0.01 | 0.0 | 0.0 | 307.69 | 213.79 | 119.98 |
| 19Q4 (4) | 2.02 | 27.04 | 0.0 | 0.63 | -94.7 | 0.0 | 1.66 | 253.19 | 0.0 | -0.14 | -250.0 | 0.0 | 2.65 | -80.34 | 0.0 | 0.24 | 26.32 | 0.0 | 0 | 0 | 0.0 | 1.25 | 34.14 | 0.0 | 1.95 | 10.8 | 0.0 | 1.3 | -9.72 | 0.0 | 0.75 | -2.6 | 0.0 | 0.01 | 0.0 | 0.0 | 98.06 | 36.91 | 0.0 |
| 19Q3 (3) | 1.59 | 103.85 | 0.0 | 11.89 | 1881.67 | 0.0 | 0.47 | 174.6 | 0.0 | -0.04 | -300.0 | 0.0 | 13.48 | 876.81 | 0.0 | 0.19 | 11.76 | 0.0 | 0 | 0 | 0.0 | 0.93 | 3.0 | 0.0 | 1.76 | 47.9 | 0.0 | 1.44 | 54.84 | 0.0 | 0.77 | -2.53 | 0.0 | 0.01 | 0.0 | 0.0 | 71.62 | 58.85 | 0.0 |
| 19Q2 (2) | 0.78 | -64.71 | 0.0 | 0.6 | 138.22 | 0.0 | -0.63 | 44.74 | 0.0 | 0.02 | -85.71 | 0.0 | 1.38 | 115.62 | 0.0 | 0.17 | -61.36 | 0.0 | 0 | 0 | 0.0 | 0.90 | -64.55 | 0.0 | 1.19 | 38.37 | 0.0 | 0.93 | 17.72 | 0.0 | 0.79 | 1.28 | 0.0 | 0.01 | 0.0 | 0.0 | 45.09 | -67.77 | 0.0 |
| 19Q1 (1) | 2.21 | 0.0 | 0.0 | -1.57 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 139.87 | 0.0 | 0.0 |
