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) | 16.2 | -49.12 | -19.05 | 0 | 14.88 | 0 | -0.23 | 0 | -2.85 | 0 | 3.98 | 7.86 | -13.64 | 0 | 0.81 | 15.97 | 31.98 | -0.99 | 28.35 | -6.06 | 4.07 | 6.27 | 0.72 | -1.37 | 48.88 | -46.66 |
| 2022 (9) | 31.84 | 22.6 | -8.75 | 0 | -18.38 | 0 | -4.36 | 0 | 23.09 | 40.11 | 3.69 | -9.11 | 0.14 | 0 | 0.70 | -26.8 | 32.3 | 26.57 | 30.18 | 31.56 | 3.83 | 13.31 | 0.73 | 73.81 | 91.65 | -5.63 |
| 2021 (8) | 25.97 | 29.4 | -9.49 | 0 | -12.37 | 0 | -4.58 | 0 | 16.48 | 45.33 | 4.06 | 48.72 | 0 | 0 | 0.95 | 26.06 | 25.52 | 23.76 | 22.94 | 10.93 | 3.38 | 14.58 | 0.42 | 223.08 | 97.12 | 14.98 |
| 2020 (7) | 20.07 | 14.16 | -8.73 | 0 | -9.02 | 0 | 4.4 | 436.59 | 11.34 | -24.9 | 2.73 | -12.5 | 0 | 0 | 0.75 | -23.31 | 20.62 | 11.76 | 20.68 | 20.09 | 2.95 | 12.17 | 0.13 | 0.0 | 84.47 | -4.0 |
| 2019 (6) | 17.58 | 60.69 | -2.48 | 0 | -7.91 | 0 | 0.82 | 0 | 15.1 | 104.61 | 3.12 | 12.23 | 0 | 0 | 0.98 | 2.18 | 18.45 | 21.38 | 17.22 | 22.56 | 2.63 | 67.52 | 0.13 | 85.71 | 87.99 | 26.19 |
| 2018 (5) | 10.94 | 32.77 | -3.56 | 0 | -7.02 | 0 | -1.47 | 0 | 7.38 | 261.76 | 2.78 | -42.68 | 0 | 0 | 0.96 | -52.77 | 15.2 | 25.21 | 14.05 | 40.78 | 1.57 | 3.29 | 0.07 | 75.0 | 69.73 | -2.35 |
| 2017 (4) | 8.24 | -52.48 | -6.2 | 0 | 3.94 | 0 | -2.97 | 0 | 2.04 | -81.65 | 4.85 | -27.83 | 0.01 | 0 | 2.04 | -31.32 | 12.14 | -10.87 | 9.98 | -17.04 | 1.52 | 33.33 | 0.04 | 100.0 | 71.40 | -45.69 |
| 2016 (3) | 17.34 | 144.23 | -6.22 | 0 | -5.46 | 0 | 0.67 | 857.14 | 11.12 | 626.8 | 6.72 | 7.35 | -0.01 | 0 | 2.97 | -9.49 | 13.62 | 27.53 | 12.03 | 25.57 | 1.14 | 6.54 | 0.02 | -71.43 | 131.46 | 98.49 |
| 2015 (2) | 7.1 | -32.19 | -5.57 | 0 | -2.07 | 0 | 0.07 | 0 | 1.53 | -63.13 | 6.26 | -4.28 | 0 | 0 | 3.28 | -9.23 | 10.68 | 16.47 | 9.58 | 11.4 | 1.07 | 37.18 | 0.07 | 40.0 | 66.23 | -40.35 |
| 2014 (1) | 10.47 | 50.86 | -6.32 | 0 | -3.36 | 0 | -0.27 | 0 | 4.15 | 48.21 | 6.54 | 67.26 | 0.14 | 75.0 | 3.61 | 43.81 | 9.17 | 3.5 | 8.6 | 7.77 | 0.78 | 21.88 | 0.05 | 150.0 | 111.03 | 38.23 |
| 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) | 17.27 | 714.62 | 65.11 | -4.2 | 20.0 | -566.67 | -7.72 | -1157.53 | 31.98 | 2.94 | 176.76 | 226.72 | 13.07 | 517.57 | 32.96 | -11.02 | -306.37 | -1284.95 | -13.46 | -44966.67 | -33750.0 | -9.01 | -310.74 | -1395.76 | 8.07 | -14.78 | 6.32 | 6.34 | -19.95 | 12.21 | 1.05 | 3.96 | 5.0 | 0.18 | 5.88 | -5.26 | 228.14 | 879.27 | 49.18 |
| 23Q3 (19) | 2.12 | 89.29 | -85.9 | -5.25 | -476.92 | -86.17 | 0.73 | -95.14 | 109.88 | -3.83 | -238.94 | -183.7 | -3.13 | -1590.48 | -125.61 | 5.34 | 520.93 | 193.41 | 0.03 | 113.64 | -80.0 | 4.27 | 499.21 | 223.96 | 9.47 | 29.2 | -3.17 | 7.92 | 18.21 | -11.31 | 1.01 | 0.0 | 4.12 | 0.17 | 0.0 | -5.56 | 23.30 | 63.91 | -84.39 |
| 23Q2 (18) | 1.12 | 126.05 | -74.13 | -0.91 | 89.53 | 60.94 | 15.03 | 119.74 | 997.08 | -1.13 | -163.13 | -256.94 | 0.21 | 101.62 | -89.5 | 0.86 | -90.22 | 56.36 | -0.22 | -2300.0 | -340.0 | 0.71 | -89.86 | 71.54 | 7.33 | 2.95 | -5.91 | 6.7 | -9.46 | -25.56 | 1.01 | 1.0 | 9.78 | 0.17 | -10.53 | -5.56 | 14.21 | 128.39 | -66.85 |
| 23Q1 (17) | -4.3 | -141.11 | -315.0 | -8.69 | -1279.37 | -192.59 | 6.84 | 160.26 | 770.59 | 1.79 | 177.16 | 227.86 | -12.99 | -232.15 | -1239.18 | 8.79 | 845.16 | 2153.85 | 0.01 | -75.0 | 0 | 7.04 | 912.12 | 2170.26 | 7.12 | -6.19 | -0.28 | 7.4 | 30.97 | 12.12 | 1.0 | 0.0 | 6.38 | 0.19 | 0.0 | 5.56 | -50.06 | -132.73 | -293.22 |
| 22Q4 (16) | 10.46 | -30.45 | 143.26 | -0.63 | 77.66 | 71.1 | -11.35 | -53.59 | -503.72 | -2.32 | -71.85 | -9.43 | 9.83 | -19.56 | 363.68 | 0.93 | -48.9 | 52.46 | 0.04 | -73.33 | 0 | 0.70 | -47.31 | 34.1 | 7.59 | -22.39 | 3.83 | 5.65 | -36.73 | -10.74 | 1.0 | 3.09 | 14.94 | 0.19 | 5.56 | -5.0 | 152.92 | 2.49 | 163.17 |
| 22Q3 (15) | 15.04 | 247.34 | 49.65 | -2.82 | -21.03 | 41.13 | -7.39 | -639.42 | -877.89 | -1.35 | -287.5 | -3.05 | 12.22 | 511.0 | 132.32 | 1.82 | 230.91 | 104.49 | 0.15 | 400.0 | 1400.0 | 1.32 | 217.28 | 62.92 | 9.78 | 25.55 | 49.31 | 8.93 | -0.78 | 50.34 | 0.97 | 5.43 | 8.99 | 0.18 | 0.0 | 28.57 | 149.21 | 248.03 | 3.48 |
| 22Q2 (14) | 4.33 | 116.5 | -45.19 | -2.33 | 21.55 | -68.84 | 1.37 | 234.31 | 128.48 | 0.72 | 151.43 | -6.49 | 2.0 | 306.19 | -69.33 | 0.55 | 41.03 | -63.58 | -0.05 | 0 | -400.0 | 0.42 | 34.18 | -71.41 | 7.79 | 9.1 | 18.03 | 9.0 | 36.36 | 46.82 | 0.92 | -2.13 | 12.2 | 0.18 | 0.0 | 260.0 | 42.87 | 65.48 | -62.01 |
| 22Q1 (13) | 2.0 | -53.49 | -46.38 | -2.97 | -36.24 | -162.83 | -1.02 | 45.74 | 84.62 | -1.4 | 33.96 | 27.08 | -0.97 | -145.75 | -137.31 | 0.39 | -36.07 | -62.5 | 0 | 0 | 0 | 0.31 | -40.22 | -71.59 | 7.14 | -2.33 | 41.11 | 6.6 | 4.27 | 45.37 | 0.94 | 8.05 | 17.5 | 0.18 | -10.0 | 500.0 | 25.91 | -55.42 | -62.7 |
| 21Q4 (12) | 4.3 | -57.21 | -37.77 | -2.18 | 54.49 | -2080.0 | -1.88 | -297.89 | 34.04 | -2.12 | -61.83 | -183.79 | 2.12 | -59.7 | -68.87 | 0.61 | -31.46 | -29.07 | 0 | -100.0 | -100.0 | 0.52 | -35.99 | -46.11 | 7.31 | 11.6 | 38.45 | 6.33 | 6.57 | 15.51 | 0.87 | -2.25 | 14.47 | 0.2 | 42.86 | 566.67 | 58.11 | -59.7 | -47.27 |
| 21Q3 (11) | 10.05 | 27.22 | 133.72 | -4.79 | -247.1 | 36.89 | 0.95 | 119.75 | 150.26 | -1.31 | -270.13 | -445.83 | 5.26 | -19.33 | 259.88 | 0.89 | -41.06 | 3.49 | 0.01 | 200.0 | 108.33 | 0.81 | -44.32 | -14.6 | 6.55 | -0.76 | 46.21 | 5.94 | -3.1 | 13.79 | 0.89 | 8.54 | 18.67 | 0.14 | 180.0 | 366.67 | 144.19 | 27.76 | 101.19 |
| 21Q2 (10) | 7.9 | 111.8 | 29.72 | -1.38 | -22.12 | -146.43 | -4.81 | 27.45 | -945.65 | 0.77 | 140.1 | -58.6 | 6.52 | 150.77 | 17.9 | 1.51 | 45.19 | 147.54 | -0.01 | 0 | 85.71 | 1.45 | 33.33 | 123.48 | 6.6 | 30.43 | 12.82 | 6.13 | 35.02 | 12.89 | 0.82 | 2.5 | 13.89 | 0.05 | 66.67 | 66.67 | 112.86 | 62.48 | 14.52 |
| 21Q1 (9) | 3.73 | -46.02 | 35.14 | -1.13 | -1030.0 | -135.42 | -6.63 | -132.63 | -74.02 | -1.92 | -175.89 | -900.0 | 2.6 | -61.82 | 14.04 | 1.04 | 20.93 | 160.0 | 0 | -100.0 | 0 | 1.09 | 13.4 | 139.74 | 5.06 | -4.17 | 1.0 | 4.54 | -17.15 | -0.44 | 0.8 | 5.26 | 11.11 | 0.03 | 0.0 | 0.0 | 69.46 | -36.97 | 33.63 |
| 20Q4 (8) | 6.91 | 60.7 | -12.09 | -0.1 | 98.68 | 81.13 | -2.85 | -50.79 | -1087.5 | 2.53 | 1154.17 | 702.38 | 6.81 | 306.99 | -7.09 | 0.86 | 0.0 | 11.69 | 0.18 | 250.0 | 0 | 0.96 | 1.44 | 10.14 | 5.28 | 17.86 | 20.55 | 5.48 | 4.98 | 36.32 | 0.76 | 1.33 | 4.11 | 0.03 | 0.0 | -25.0 | 110.21 | 53.78 | -32.84 |
| 20Q3 (7) | 4.3 | -29.39 | -58.61 | -7.59 | -1255.36 | -1951.35 | -1.89 | -310.87 | 59.53 | -0.24 | -112.9 | -108.03 | -3.29 | -159.49 | -132.83 | 0.86 | 40.98 | 120.51 | -0.12 | -71.43 | 0 | 0.95 | 45.71 | 98.41 | 4.48 | -23.42 | -15.47 | 5.22 | -3.87 | 9.21 | 0.75 | 4.17 | 13.64 | 0.03 | 0.0 | 0.0 | 71.67 | -27.27 | -62.27 |
| 20Q2 (6) | 6.09 | 120.65 | 286.81 | -0.56 | -16.67 | -124.0 | -0.46 | 87.93 | -9.52 | 1.86 | 675.0 | 86.0 | 5.53 | 142.54 | 257.55 | 0.61 | 52.5 | 17.31 | -0.07 | 0 | 0 | 0.65 | 43.03 | -4.53 | 5.85 | 16.77 | 22.38 | 5.43 | 19.08 | 19.34 | 0.72 | 0.0 | 16.13 | 0.03 | 0.0 | 0.0 | 98.54 | 89.59 | 257.19 |
| 20Q1 (5) | 2.76 | -64.89 | 6.98 | -0.48 | 9.43 | 63.91 | -3.81 | -1487.5 | -47.1 | 0.24 | 157.14 | 108.73 | 2.28 | -68.89 | 82.4 | 0.4 | -48.05 | -72.22 | 0 | 0 | 0 | 0.46 | -47.9 | -77.56 | 5.01 | 14.38 | 25.56 | 4.56 | 13.43 | 17.83 | 0.72 | -1.37 | 16.13 | 0.03 | -25.0 | 0.0 | 51.98 | -68.32 | -8.94 |
| 19Q4 (4) | 7.86 | -24.35 | 0.0 | -0.53 | -43.24 | 0.0 | -0.24 | 94.86 | 0.0 | -0.42 | -114.05 | 0.0 | 7.33 | -26.85 | 0.0 | 0.77 | 97.44 | 0.0 | 0 | 0 | 0.0 | 0.87 | 82.74 | 0.0 | 4.38 | -17.36 | 0.0 | 4.02 | -15.9 | 0.0 | 0.73 | 10.61 | 0.0 | 0.04 | 33.33 | 0.0 | 164.09 | -13.61 | 0.0 |
| 19Q3 (3) | 10.39 | 418.71 | 0.0 | -0.37 | -48.0 | 0.0 | -4.67 | -1011.9 | 0.0 | 2.99 | 199.0 | 0.0 | 10.02 | 385.47 | 0.0 | 0.39 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.48 | -29.89 | 0.0 | 5.3 | 10.88 | 0.0 | 4.78 | 5.05 | 0.0 | 0.66 | 6.45 | 0.0 | 0.03 | 0.0 | 0.0 | 189.95 | 402.98 | 0.0 |
| 19Q2 (2) | -3.26 | -226.36 | 0.0 | -0.25 | 81.2 | 0.0 | -0.42 | 83.78 | 0.0 | 1.0 | 136.36 | 0.0 | -3.51 | -380.8 | 0.0 | 0.52 | -63.89 | 0.0 | 0 | 0 | 0.0 | 0.68 | -66.38 | 0.0 | 4.78 | 19.8 | 0.0 | 4.55 | 17.57 | 0.0 | 0.62 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -62.69 | -209.83 | 0.0 |
| 19Q1 (1) | 2.58 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | -2.59 | 0.0 | 0.0 | -2.75 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.03 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 57.08 | 0.0 | 0.0 |
