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) | 18.23 | -14.77 | -2.79 | 0 | -15.3 | 0 | 0.38 | 123.53 | 15.44 | -18.86 | 2.21 | 22.78 | 0 | 0 | 3.27 | 1.58 | 18.43 | 50.94 | 14.16 | 56.81 | 5.94 | 0.68 | 0 | 0 | 90.70 | -36.69 |
| 2022 (9) | 21.39 | 1122.29 | -2.36 | 0 | -18.48 | 0 | 0.17 | -48.48 | 19.03 | -13.66 | 1.8 | 10.43 | 0 | 0 | 3.22 | -2.71 | 12.21 | 126.95 | 9.03 | -58.52 | 5.9 | -5.45 | 0 | 0 | 143.27 | 2193.93 |
| 2021 (8) | 1.75 | -82.83 | 20.29 | 0 | -22.0 | 0 | 0.33 | -37.74 | 22.04 | 361.09 | 1.63 | -35.06 | 0 | 0 | 3.31 | -28.58 | 5.38 | -26.7 | 21.77 | 229.85 | 6.24 | -5.45 | 0.01 | -50.0 | 6.25 | -91.9 |
| 2020 (7) | 10.19 | -56.68 | -5.41 | 0 | -12.09 | 0 | 0.53 | 194.44 | 4.78 | -79.15 | 2.51 | -3.83 | 0 | 0 | 4.63 | 15.91 | 7.34 | -41.88 | 6.6 | -50.89 | 6.6 | -7.82 | 0.02 | -83.33 | 77.08 | -32.1 |
| 2019 (6) | 23.52 | 87.41 | -0.59 | 0 | -19.79 | 0 | 0.18 | 20.0 | 22.93 | 62.74 | 2.61 | 31.82 | 0 | 0 | 3.99 | 34.64 | 12.63 | 11.47 | 13.44 | -1.83 | 7.16 | 74.21 | 0.12 | -33.33 | 113.51 | 62.63 |
| 2018 (5) | 12.55 | -8.59 | 1.54 | 0 | -9.75 | 0 | 0.15 | -57.14 | 14.09 | 29.03 | 1.98 | -12.39 | 0 | 0 | 2.97 | -8.07 | 11.33 | -12.17 | 13.69 | 29.15 | 4.11 | -2.84 | 0.18 | 5.88 | 69.80 | -23.74 |
| 2017 (4) | 13.73 | -1.29 | -2.81 | 0 | -11.24 | 0 | 0.35 | -55.13 | 10.92 | 5.92 | 2.26 | -32.74 | 0 | 0 | 3.23 | -34.17 | 12.9 | 1.1 | 10.6 | 11.11 | 4.23 | -1.86 | 0.17 | 13.33 | 91.53 | -7.87 |
| 2016 (3) | 13.91 | -16.86 | -3.6 | 0 | -11.82 | 0 | 0.78 | 168.97 | 10.31 | 2.38 | 3.36 | -44.92 | 0 | 0 | 4.90 | -46.36 | 12.76 | -8.14 | 9.54 | -15.95 | 4.31 | 15.86 | 0.15 | 7.14 | 99.36 | -9.67 |
| 2015 (2) | 16.73 | 1.89 | -6.66 | 0 | -11.36 | 0 | 0.29 | -62.82 | 10.07 | 27.31 | 6.1 | -33.11 | 0 | 0 | 9.14 | -36.56 | 13.89 | 4.99 | 11.35 | 1.07 | 3.72 | 20.78 | 0.14 | 0.0 | 109.99 | -3.2 |
| 2014 (1) | 16.42 | 29.91 | -8.51 | 0 | -9.65 | 0 | 0.78 | -7.14 | 7.91 | 21.88 | 9.12 | 83.87 | 0 | 0 | 14.40 | 66.56 | 13.23 | 7.21 | 11.23 | -0.88 | 3.08 | 14.93 | 0.14 | 0.0 | 113.63 | 27.21 |
| 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) | 2.91 | 477.92 | 153.04 | -0.77 | -185.19 | -108.11 | -0.45 | 96.36 | -28.57 | 0.22 | 2100.0 | 0 | 2.14 | 305.77 | 174.36 | 0.5 | -1.96 | -35.9 | 0 | 0 | 0 | 2.78 | -11.12 | -40.75 | 5.45 | 43.42 | 27.63 | 4.16 | 41.5 | 38.67 | 1.47 | -1.34 | 2.08 | 0 | 0 | 0 | 51.69 | 397.37 | 99.56 |
| 23Q3 (19) | -0.77 | -134.22 | -104.49 | -0.27 | -103.15 | -12.5 | -12.36 | -672.5 | 27.17 | 0.01 | 110.0 | -75.0 | -1.04 | -109.62 | -106.15 | 0.51 | -35.44 | 59.38 | 0 | 0 | 0 | 3.13 | -36.67 | 44.02 | 3.8 | -10.8 | 7.34 | 2.94 | -14.53 | 11.36 | 1.49 | 0.68 | 7.19 | 0 | 0 | 0 | -17.38 | -138.01 | -104.08 |
| 23Q2 (18) | 2.25 | -83.74 | 200.0 | 8.56 | 183.11 | 1211.69 | -1.6 | -79.78 | -207.69 | -0.1 | -138.46 | -350.0 | 10.81 | 205.37 | 54150.0 | 0.79 | 97.5 | 58.0 | 0 | 0 | 0 | 4.94 | 114.79 | 2.96 | 4.26 | -13.41 | 287.27 | 3.44 | -4.97 | 290.91 | 1.48 | -1.33 | -2.63 | 0 | 0 | 0 | 45.73 | -83.08 | 46.34 |
| 23Q1 (17) | 13.84 | 1103.48 | 493.99 | -10.3 | -2683.78 | -951.02 | -0.89 | -154.29 | -41.27 | 0.26 | 0 | 160.0 | 3.54 | 353.85 | 162.22 | 0.4 | -48.72 | 100.0 | 0 | 0 | 0 | 2.30 | -50.99 | 63.43 | 4.92 | 15.22 | 48.64 | 3.62 | 20.67 | 44.22 | 1.5 | 4.17 | -3.23 | 0 | 0 | 0 | 270.31 | 943.64 | 371.02 |
| 22Q4 (16) | 1.15 | -93.29 | -84.35 | -0.37 | -54.17 | 90.73 | -0.35 | 97.94 | 93.61 | 0 | -100.0 | 100.0 | 0.78 | -95.39 | -76.79 | 0.78 | 143.75 | 188.89 | 0 | 0 | 0 | 4.69 | 116.03 | 135.0 | 4.27 | 20.62 | 39.54 | 3.0 | 13.64 | 1.69 | 1.44 | 3.6 | 1.41 | 0 | 0 | 0 | 25.90 | -93.91 | -84.6 |
| 22Q3 (15) | 17.15 | 2186.67 | 219.01 | -0.24 | 68.83 | -101.44 | -16.97 | -3163.46 | -696.71 | 0.04 | 0.0 | 114.29 | 16.91 | 84650.0 | 648.23 | 0.32 | -36.0 | -50.77 | 0 | 0 | 0 | 2.17 | -54.73 | -66.38 | 3.54 | 221.82 | 794.12 | 2.64 | 200.0 | -82.44 | 1.39 | -8.55 | -7.95 | 0 | 0 | 0 | 425.56 | 1261.79 | 588.46 |
| 22Q2 (14) | 0.75 | -67.81 | -88.6 | -0.77 | 21.43 | -124.21 | -0.52 | 17.46 | 96.16 | 0.04 | -60.0 | -94.87 | -0.02 | -101.48 | -100.2 | 0.5 | 150.0 | 25.0 | 0 | 0 | 0 | 4.80 | 240.93 | 23.08 | 1.1 | -66.77 | 678.95 | 0.88 | -64.94 | -20.72 | 1.52 | -1.94 | -4.4 | 0 | 0 | -100.0 | 31.25 | -45.55 | -87.13 |
| 22Q1 (13) | 2.33 | -68.3 | 4.02 | -0.98 | 75.44 | -122.12 | -0.63 | 88.5 | 26.74 | 0.1 | 141.67 | 66.67 | 1.35 | -59.82 | -79.76 | 0.2 | -25.93 | -37.5 | 0 | 0 | 0 | 1.41 | -29.52 | -32.0 | 3.31 | 8.17 | 9.6 | 2.51 | -14.92 | -6.34 | 1.55 | 9.15 | -9.88 | 0 | 0 | -100.0 | 57.39 | -65.88 | 12.98 |
| 21Q4 (12) | 7.35 | 151.01 | 288.95 | -3.99 | -123.94 | -1.79 | -5.48 | -157.28 | -1612.5 | -0.24 | 14.29 | 22.58 | 3.36 | 48.67 | 143.02 | 0.27 | -58.46 | 12.5 | 0 | 0 | 0 | 2.00 | -69.09 | 29.64 | 3.06 | 700.0 | 16.35 | 2.95 | -80.37 | 32.88 | 1.42 | -5.96 | -12.88 | 0 | 0 | -100.0 | 168.19 | 293.05 | 266.9 |
| 21Q3 (11) | -14.41 | -319.0 | -241.55 | 16.67 | 424.21 | 531.44 | -2.13 | 84.26 | 75.71 | -0.28 | -135.9 | -380.0 | 2.26 | -76.84 | -82.37 | 0.65 | 62.5 | -17.72 | 0 | 0 | 0 | 6.46 | 65.73 | 22.11 | -0.51 | -168.42 | -119.62 | 15.03 | 1254.05 | 644.06 | 1.51 | -5.03 | -12.72 | 0 | -100.0 | -100.0 | -87.12 | -135.88 | -132.18 |
| 21Q2 (10) | 6.58 | 193.75 | 98.19 | 3.18 | -28.22 | 314.86 | -13.53 | -1473.26 | -408.65 | 0.78 | 1200.0 | 44.44 | 9.76 | 46.33 | 430.43 | 0.4 | 25.0 | -53.49 | 0 | 0 | 0 | 3.90 | 88.35 | -54.17 | -0.19 | -106.29 | -146.34 | 1.11 | -58.58 | 26.14 | 1.59 | -7.56 | 8.16 | 0.01 | 0.0 | 0.0 | 242.80 | 378.02 | 72.6 |
| 21Q1 (9) | 2.24 | 157.58 | 286.21 | 4.43 | 213.01 | 267.8 | -0.86 | -168.75 | -152.94 | 0.06 | 119.35 | -70.0 | 6.67 | 185.4 | 423.79 | 0.32 | 33.33 | -48.39 | 0 | 0 | 0 | 2.07 | 34.37 | -54.56 | 3.02 | 14.83 | 76.61 | 2.68 | 20.72 | 81.08 | 1.72 | 5.52 | -2.82 | 0.01 | 0.0 | 0.0 | 50.79 | 150.4 | 185.5 |
| 20Q4 (8) | -3.89 | -138.21 | -135.43 | -3.92 | -248.48 | -790.91 | -0.32 | 96.35 | 96.22 | -0.31 | -410.0 | -675.0 | -7.81 | -160.92 | -174.1 | 0.24 | -69.62 | -78.38 | 0 | 0 | 0 | 1.54 | -70.89 | -76.35 | 2.63 | 1.15 | -23.32 | 2.22 | 9.9 | -31.69 | 1.63 | -5.78 | -7.91 | 0.01 | 0.0 | -50.0 | -100.78 | -137.22 | -146.26 |
| 20Q3 (7) | 10.18 | 206.63 | -4.05 | 2.64 | 278.38 | -16.98 | -8.77 | -229.7 | 10.87 | 0.1 | -81.48 | 900.0 | 12.82 | 596.74 | -7.03 | 0.79 | -8.14 | 88.1 | 0 | 0 | 0 | 5.29 | -37.8 | 103.21 | 2.6 | 534.15 | -19.0 | 2.02 | 129.55 | -27.86 | 1.73 | 17.69 | -2.81 | 0.01 | 0.0 | -66.67 | 270.74 | 92.46 | 17.64 |
| 20Q2 (6) | 3.32 | 472.41 | 75.66 | -1.48 | 43.94 | 42.19 | -2.66 | -682.35 | -375.0 | 0.54 | 170.0 | 2800.0 | 1.84 | 189.32 | 374.63 | 0.86 | 38.71 | 38.71 | 0 | 0 | 0 | 8.51 | 86.73 | 111.15 | 0.41 | -76.02 | -86.1 | 0.88 | -40.54 | -80.0 | 1.47 | -16.95 | -18.33 | 0.01 | 0.0 | -66.67 | 140.68 | 690.71 | 363.72 |
| 20Q1 (5) | 0.58 | -94.72 | 1350.0 | -2.64 | -500.0 | -242.86 | -0.34 | 95.98 | 63.04 | 0.2 | 600.0 | -13.04 | -2.06 | -119.54 | -182.19 | 0.62 | -44.14 | 34.78 | 0 | 0 | 0 | 4.56 | -30.07 | 66.37 | 1.71 | -50.15 | -43.75 | 1.48 | -54.46 | -50.67 | 1.77 | 0.0 | -2.21 | 0.01 | -50.0 | -66.67 | 17.79 | -91.83 | 2052.76 |
| 19Q4 (4) | 10.98 | 3.49 | 0.0 | -0.44 | -113.84 | 0.0 | -8.46 | 14.02 | 0.0 | -0.04 | -500.0 | 0.0 | 10.54 | -23.57 | 0.0 | 1.11 | 164.29 | 0.0 | 0 | 0 | 0.0 | 6.51 | 150.17 | 0.0 | 3.43 | 6.85 | 0.0 | 3.25 | 16.07 | 0.0 | 1.77 | -0.56 | 0.0 | 0.02 | -33.33 | 0.0 | 217.86 | -5.34 | 0.0 |
| 19Q3 (3) | 10.61 | 461.38 | 0.0 | 3.18 | 224.22 | 0.0 | -9.84 | -1657.14 | 0.0 | 0.01 | 150.0 | 0.0 | 13.79 | 2158.21 | 0.0 | 0.42 | -32.26 | 0.0 | 0 | 0 | 0.0 | 2.60 | -35.37 | 0.0 | 3.21 | 8.81 | 0.0 | 2.8 | -36.36 | 0.0 | 1.78 | -1.11 | 0.0 | 0.03 | 0.0 | 0.0 | 230.15 | 658.65 | 0.0 |
| 19Q2 (2) | 1.89 | 4625.0 | 0.0 | -2.56 | -232.47 | 0.0 | -0.56 | 39.13 | 0.0 | -0.02 | -108.7 | 0.0 | -0.67 | 8.22 | 0.0 | 0.62 | 34.78 | 0.0 | 0 | 0 | 0.0 | 4.03 | 47.13 | 0.0 | 2.95 | -2.96 | 0.0 | 4.4 | 46.67 | 0.0 | 1.8 | -0.55 | 0.0 | 0.03 | 0.0 | 0.0 | 30.34 | 3570.79 | 0.0 |
| 19Q1 (1) | 0.04 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 |
