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) | 11.37 | -11.1 | -9.63 | 0 | -7.52 | 0 | 0.09 | 50.0 | 1.74 | -56.61 | 0.74 | -86.83 | 0 | 0 | 2.03 | -85.07 | 3.9 | -36.79 | 4.51 | -11.05 | 4.45 | -3.05 | 0.07 | 40.0 | 125.91 | -4.41 |
| 2022 (9) | 12.79 | 62.1 | -8.78 | 0 | -1.6 | 0 | 0.06 | 0 | 4.01 | -21.98 | 5.62 | -24.16 | 0 | 0 | 13.57 | 10.05 | 6.17 | -47.62 | 5.07 | -55.68 | 4.59 | 11.68 | 0.05 | 25.0 | 131.72 | 160.27 |
| 2021 (8) | 7.89 | -44.94 | -2.75 | 0 | -4.24 | 0 | -0.18 | 0 | 5.14 | 43.18 | 7.41 | 63.22 | 0 | 0 | 12.33 | 41.44 | 11.78 | 29.74 | 11.44 | 44.63 | 4.11 | 14.8 | 0.04 | 0.0 | 50.61 | -59.28 |
| 2020 (7) | 14.33 | 48.81 | -10.74 | 0 | 0.9 | 0 | 0.15 | -25.0 | 3.59 | 0 | 4.54 | -51.8 | 0 | 0 | 8.72 | -59.69 | 9.08 | 1.57 | 7.91 | 2.46 | 3.58 | 13.65 | 0.04 | 33.33 | 124.28 | 40.68 |
| 2019 (6) | 9.63 | -34.49 | -11.44 | 0 | -3.77 | 0 | 0.2 | 0 | -1.81 | 0 | 9.42 | 99.58 | 0 | 0 | 21.63 | 163.49 | 8.94 | -53.82 | 7.72 | -47.91 | 3.15 | 78.98 | 0.03 | 50.0 | 88.35 | -0.23 |
| 2018 (5) | 14.7 | 122.39 | -4.64 | 0 | -3.1 | 0 | -0.45 | 0 | 10.06 | 96.48 | 4.72 | 133.66 | 0 | 0 | 8.21 | 28.51 | 19.36 | 332.14 | 14.82 | 309.39 | 1.76 | 26.62 | 0.02 | 0.0 | 88.55 | -32.61 |
| 2017 (4) | 6.61 | 70.8 | -1.49 | 0 | -3.2 | 0 | 0.38 | 245.45 | 5.12 | 378.5 | 2.02 | 140.48 | 0 | 0 | 6.39 | 103.83 | 4.48 | 47.37 | 3.62 | 44.8 | 1.39 | -2.8 | 0.02 | 100.0 | 131.41 | 33.79 |
| 2016 (3) | 3.87 | -9.58 | -2.8 | 0 | -1.06 | 0 | 0.11 | -45.0 | 1.07 | -70.6 | 0.84 | 3.7 | 0 | 0 | 3.13 | -7.63 | 3.04 | 93.63 | 2.5 | 82.48 | 1.43 | -4.67 | 0.01 | 0.0 | 98.22 | -33.91 |
| 2015 (2) | 4.28 | 0 | -0.64 | 0 | -2.03 | 0 | 0.2 | 0 | 3.64 | 0 | 0.81 | -38.64 | 0 | 0 | 3.39 | -35.4 | 1.57 | 2.61 | 1.37 | -1.44 | 1.5 | 14.5 | 0.01 | -50.0 | 148.61 | 0 |
| 2014 (1) | -0.66 | 0 | -0.83 | 0 | 1.16 | 0 | -0.01 | 0 | -1.49 | 0 | 1.32 | 43.48 | 0.16 | 0 | 5.25 | 21.68 | 1.53 | 337.14 | 1.39 | 595.0 | 1.31 | -14.38 | 0.02 | 0 | -24.26 | 0 |
| 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) | 2.34 | -21.74 | 14.71 | -1.4 | 55.7 | 53.95 | -0.47 | 85.22 | -125.54 | 0.04 | 166.67 | 100.0 | 0.94 | 652.94 | 194.0 | 0.05 | -83.33 | -98.0 | 0 | 0 | 0 | 0.58 | -81.59 | -98.09 | 0.84 | 27.27 | 75.0 | 0.41 | -63.39 | 441.67 | 1.08 | -2.7 | -6.09 | 0.02 | 0.0 | 100.0 | 154.97 | 16.61 | -21.0 |
| 23Q3 (19) | 2.99 | -21.11 | -33.26 | -3.16 | -24.41 | 40.6 | -3.18 | -297.5 | 2.15 | -0.06 | 33.33 | -500.0 | -0.17 | -113.6 | 79.76 | 0.3 | 114.29 | -14.29 | 0 | 0 | 0 | 3.16 | 118.12 | -20.97 | 0.66 | -47.62 | -29.03 | 1.12 | -24.32 | -7.44 | 1.11 | -0.89 | -4.31 | 0.02 | 0.0 | 100.0 | 132.89 | -8.13 | -29.4 |
| 23Q2 (18) | 3.79 | 68.44 | 142.95 | -2.54 | -0.4 | -40.33 | -0.8 | 73.86 | -166.67 | -0.09 | -145.0 | -350.0 | 1.25 | 546.43 | 600.0 | 0.14 | -44.0 | -89.86 | 0 | 0 | 0 | 1.45 | -48.99 | -87.69 | 1.26 | 9.57 | -43.24 | 1.48 | -1.33 | -16.85 | 1.12 | -2.61 | -1.75 | 0.02 | 0.0 | 100.0 | 144.66 | 71.66 | 171.69 |
| 23Q1 (17) | 2.25 | 10.29 | -52.23 | -2.53 | 16.78 | -282.01 | -3.06 | -266.3 | -2650.0 | 0.2 | 900.0 | 185.71 | -0.28 | 72.0 | -104.59 | 0.25 | -90.0 | -82.01 | 0 | 0 | 0 | 2.84 | -90.66 | -73.98 | 1.15 | 139.58 | -54.72 | 1.5 | 1350.0 | -31.51 | 1.15 | 0.0 | 1.77 | 0.02 | 100.0 | 0.0 | 84.27 | -57.04 | -40.24 |
| 22Q4 (16) | 2.04 | -54.46 | -47.42 | -3.04 | 42.86 | -20.16 | 1.84 | 156.62 | 1944.44 | 0.02 | 300.0 | 100.0 | -1.0 | -19.05 | -174.07 | 2.5 | 614.29 | 12.61 | 0 | 0 | 0 | 30.41 | 660.34 | 83.58 | 0.48 | -48.39 | -81.32 | -0.12 | -109.92 | -104.76 | 1.15 | -0.86 | 2.68 | 0.01 | 0.0 | 0.0 | 196.15 | 4.21 | 84.53 |
| 22Q3 (15) | 4.48 | 187.18 | 215.49 | -5.32 | -193.92 | -193.92 | -3.25 | -983.33 | -4.84 | -0.01 | 50.0 | 92.86 | -0.84 | -236.0 | -115.38 | 0.35 | -74.64 | -77.27 | 0 | 0 | 0 | 4.00 | -66.03 | -58.94 | 0.93 | -58.11 | -72.57 | 1.21 | -32.02 | -70.05 | 1.16 | 1.75 | 10.48 | 0.01 | 0.0 | 0.0 | 188.24 | 253.54 | 576.06 |
| 22Q2 (14) | 1.56 | -66.88 | 105.26 | -1.81 | -230.22 | -171.83 | -0.3 | -350.0 | 26.83 | -0.02 | -128.57 | -112.5 | -0.25 | -104.1 | -107.62 | 1.38 | -0.72 | -20.69 | 0 | 0 | 0 | 11.77 | 7.84 | 10.17 | 2.22 | -12.6 | -34.12 | 1.78 | -18.72 | -17.97 | 1.14 | 0.88 | 17.53 | 0.01 | -50.0 | 0.0 | 53.24 | -62.24 | 120.68 |
| 22Q1 (13) | 4.71 | 21.39 | 155.98 | 1.39 | 154.94 | 249.46 | 0.12 | 33.33 | 114.63 | 0.07 | 600.0 | 131.82 | 6.1 | 351.85 | 570.33 | 1.39 | -37.39 | -26.84 | 0 | 0 | 0 | 10.92 | -34.09 | -16.04 | 2.54 | -1.17 | 3.67 | 2.19 | -13.1 | -19.19 | 1.13 | 0.89 | 15.31 | 0.02 | 100.0 | 100.0 | 141.02 | 32.66 | 183.57 |
| 21Q4 (12) | 3.88 | 173.24 | -25.1 | -2.53 | -39.78 | 11.54 | 0.09 | 102.9 | -50.0 | 0.01 | 107.14 | -95.45 | 1.35 | 446.15 | -41.81 | 2.22 | 44.16 | 113.46 | 0 | 0 | 0 | 16.57 | 70.08 | 117.6 | 2.57 | -24.19 | 18.98 | 2.52 | -37.62 | 39.23 | 1.12 | 6.67 | 17.89 | 0.01 | 0.0 | 0.0 | 106.30 | 281.79 | -43.16 |
| 21Q3 (11) | 1.42 | 86.84 | -18.39 | -1.81 | -171.83 | -41.41 | -3.1 | -656.1 | -67.57 | -0.14 | -187.5 | 44.0 | -0.39 | -111.89 | -184.78 | 1.54 | -11.49 | 17.56 | 0 | 0 | 0 | 9.74 | -8.86 | 7.15 | 3.39 | 0.59 | 36.14 | 4.04 | 86.18 | 32.89 | 1.05 | 8.25 | 15.38 | 0.01 | 0.0 | 0.0 | 27.84 | 15.4 | -36.63 |
| 21Q2 (10) | 0.76 | -58.7 | -84.27 | 2.52 | 370.97 | 162.69 | -0.41 | 50.0 | -134.75 | 0.16 | 172.73 | -42.86 | 3.28 | 260.44 | 304.94 | 1.74 | -8.42 | 20.0 | 0 | 0 | 0 | 10.69 | -17.82 | -2.7 | 3.37 | 37.55 | 32.68 | 2.17 | -19.93 | 1.88 | 0.97 | -1.02 | 11.49 | 0.01 | 0.0 | 0.0 | 24.13 | -51.48 | -84.96 |
| 21Q1 (9) | 1.84 | -64.48 | -28.4 | -0.93 | 67.48 | 63.81 | -0.82 | -555.56 | -158.57 | -0.22 | -200.0 | -100.0 | 0.91 | -60.78 | 0 | 1.9 | 82.69 | 156.76 | 0 | 0 | 0 | 13.00 | 70.81 | 89.8 | 2.45 | 13.43 | 29.63 | 2.71 | 49.72 | 191.4 | 0.98 | 3.16 | 16.67 | 0.01 | 0.0 | 0.0 | 49.73 | -73.41 | -65.56 |
| 20Q4 (8) | 5.18 | 197.7 | 199.42 | -2.86 | -123.44 | 23.73 | 0.18 | 109.73 | -92.94 | 0.22 | 188.0 | -8.33 | 2.32 | 404.35 | 214.85 | 1.04 | -20.61 | -72.92 | 0 | 0 | 0 | 7.61 | -16.25 | -80.17 | 2.16 | -13.25 | 41.18 | 1.81 | -40.46 | 19.87 | 0.95 | 4.4 | 15.85 | 0.01 | 0.0 | 0.0 | 187.00 | 325.59 | 152.94 |
| 20Q3 (7) | 1.74 | -63.98 | -31.76 | -1.28 | 68.16 | 7.25 | -1.85 | -256.78 | 70.63 | -0.25 | -189.29 | -733.33 | 0.46 | -43.21 | -60.68 | 1.31 | -9.66 | 4.8 | 0 | 0 | 0 | 9.09 | -17.24 | -29.02 | 2.49 | -1.97 | 41.48 | 3.04 | 42.72 | 76.74 | 0.91 | 4.6 | 12.35 | 0.01 | 0.0 | 0.0 | 43.94 | -72.62 | -56.23 |
| 20Q2 (6) | 4.83 | 87.94 | 1757.69 | -4.02 | -56.42 | -143.64 | 1.18 | -15.71 | 686.67 | 0.28 | 354.55 | 1500.0 | 0.81 | 0 | 158.27 | 1.45 | 95.95 | -5.84 | 0 | 0 | 0 | 10.98 | 60.32 | -23.18 | 2.54 | 34.39 | 13.39 | 2.13 | 129.03 | 20.34 | 0.87 | 3.57 | 11.54 | 0.01 | 0.0 | 0.0 | 160.47 | 11.14 | 1479.96 |
| 20Q1 (5) | 2.57 | 48.55 | -49.51 | -2.57 | 31.47 | 44.97 | 1.4 | -45.1 | 923.53 | -0.11 | -145.83 | -1200.0 | 0 | 100.0 | -100.0 | 0.74 | -80.73 | -73.48 | 0 | 0 | 0 | 6.85 | -82.16 | -68.0 | 1.89 | 23.53 | -44.74 | 0.93 | -38.41 | -65.81 | 0.84 | 2.44 | 13.51 | 0.01 | 0.0 | 0 | 144.38 | 95.29 | -1.85 |
| 19Q4 (4) | 1.73 | -32.16 | 0.0 | -3.75 | -171.74 | 0.0 | 2.55 | 140.48 | 0.0 | 0.24 | 900.0 | 0.0 | -2.02 | -272.65 | 0.0 | 3.84 | 207.2 | 0.0 | 0 | 0 | 0.0 | 38.40 | 199.83 | 0.0 | 1.53 | -13.07 | 0.0 | 1.51 | -12.21 | 0.0 | 0.82 | 1.23 | 0.0 | 0.01 | 0.0 | 0.0 | 73.93 | -26.36 | 0.0 |
| 19Q3 (3) | 2.55 | 880.77 | 0.0 | -1.38 | 16.36 | 0.0 | -6.3 | -4300.0 | 0.0 | -0.03 | -50.0 | 0.0 | 1.17 | 184.17 | 0.0 | 1.25 | -18.83 | 0.0 | 0 | 0 | 0.0 | 12.81 | -10.43 | 0.0 | 1.76 | -21.43 | 0.0 | 1.72 | -2.82 | 0.0 | 0.81 | 3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 100.39 | 888.49 | 0.0 |
| 19Q2 (2) | 0.26 | -94.89 | 0.0 | -1.65 | 64.67 | 0.0 | 0.15 | 188.24 | 0.0 | -0.02 | -300.0 | 0.0 | -1.39 | -430.95 | 0.0 | 1.54 | -44.8 | 0.0 | 0 | 0 | 0.0 | 14.30 | -33.22 | 0.0 | 2.24 | -34.5 | 0.0 | 1.77 | -34.93 | 0.0 | 0.78 | 5.41 | 0.0 | 0.01 | 0 | 0.0 | 10.16 | -93.1 | 0.0 |
| 19Q1 (1) | 5.09 | 0.0 | 0.0 | -4.67 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.41 | 0.0 | 0.0 | 3.42 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 147.11 | 0.0 | 0.0 |
