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) | 6.22 | -48.68 | -4.02 | 0 | -12.43 | 0 | 0.23 | 76.92 | 2.2 | -75.08 | 3.87 | 18.35 | 0 | 0 | 18.70 | 15.15 | 6.28 | -0.63 | 5.22 | 1.16 | 3.78 | 4.71 | 0.41 | 10.81 | 66.10 | -50.15 |
| 2022 (9) | 12.12 | 121.57 | -3.29 | 0 | -6.49 | 0 | 0.13 | 8.33 | 8.83 | 0 | 3.27 | 13.54 | 0 | 0 | 16.24 | 13.15 | 6.32 | 6.4 | 5.16 | -0.77 | 3.61 | -10.2 | 0.37 | 0.0 | 132.60 | 132.48 |
| 2021 (8) | 5.47 | -56.69 | -7.88 | 0 | -0.5 | 0 | 0.12 | 0 | -2.41 | 0 | 2.88 | 26.87 | 0 | 0 | 14.36 | 26.81 | 5.94 | -10.14 | 5.2 | 3.79 | 4.02 | -8.64 | 0.37 | 0.0 | 57.04 | -55.83 |
| 2020 (7) | 12.63 | 278.14 | 1.51 | 0 | -11.22 | 0 | 0 | 0 | 14.14 | 509.48 | 2.27 | -2.58 | 0 | 0 | 11.32 | -2.48 | 6.61 | 7.48 | 5.01 | -0.2 | 4.4 | 0.0 | 0.37 | 0.0 | 129.14 | 278.53 |
| 2019 (6) | 3.34 | -73.37 | -1.02 | 0 | -24.84 | 0 | 0.11 | 0 | 2.32 | -77.82 | 2.33 | 7.87 | 0 | 0 | 11.61 | 6.1 | 6.15 | 25.77 | 5.02 | 42.61 | 4.4 | 3.04 | 0.37 | -22.92 | 34.12 | -77.5 |
| 2018 (5) | 12.54 | 14.31 | -2.08 | 0 | 6.68 | 0 | -0.04 | 0 | 10.46 | 14.69 | 2.16 | 15.51 | 0 | 0 | 10.94 | 9.6 | 4.89 | 5.16 | 3.52 | 0.28 | 4.27 | 6.48 | 0.48 | 0.0 | 151.63 | 10.58 |
| 2017 (4) | 10.97 | 136.93 | -1.85 | 0 | -6.64 | 0 | -0.44 | 0 | 9.12 | 0 | 1.87 | -73.92 | 0 | 0 | 9.98 | -77.09 | 4.65 | 0 | 3.51 | 0 | 4.01 | 10.77 | 0.48 | -2.04 | 137.12 | -33.36 |
| 2016 (3) | 4.63 | 4.51 | -6.54 | 0 | 6.77 | 0 | 0.08 | 0 | -1.91 | 0 | 7.17 | -39.29 | 0.13 | 0 | 43.59 | -38.29 | -1.77 | 0 | -1.86 | 0 | 3.62 | 85.64 | 0.49 | 0.0 | 205.78 | 155.48 |
| 2015 (2) | 4.43 | -74.08 | -11.87 | 0 | -5.21 | 0 | -0.01 | 0 | -7.44 | 0 | 11.81 | 137.15 | -0.13 | 0 | 70.63 | 32.62 | 3.01 | 6.74 | 3.06 | -6.71 | 1.95 | 163.51 | 0.49 | 226.67 | 80.55 | -80.35 |
| 2014 (1) | 17.09 | 0 | -18.2 | 0 | 10.8 | -53.75 | -0.03 | 0 | -1.11 | 0 | 4.98 | 50.45 | 0 | 0 | 53.26 | 32.27 | 2.82 | 9.73 | 3.28 | 27.63 | 0.74 | 37.04 | 0.15 | 36.36 | 409.83 | 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) | 2.79 | 310.29 | -28.64 | -1.17 | -44.44 | -24.47 | -8.19 | -92.71 | -582.5 | 0.11 | 10.0 | 1000.0 | 1.62 | 1346.15 | -45.45 | 1.13 | 34.52 | 21.51 | 0 | 0 | 0 | 21.69 | 33.49 | 20.34 | 1.47 | -0.68 | -1.34 | 1.22 | 2.52 | 0.0 | 0.96 | 2.13 | 5.49 | 0.11 | 10.0 | 22.22 | 121.83 | 299.54 | -30.83 |
| 23Q3 (19) | 0.68 | -35.24 | -65.83 | -0.81 | 2.41 | 8.99 | -4.25 | -950.0 | 8.8 | 0.1 | 600.0 | -23.08 | -0.13 | -159.09 | -111.82 | 0.84 | -3.45 | -5.62 | 0 | 0 | 0 | 16.25 | -2.89 | -8.17 | 1.48 | -16.38 | 26.5 | 1.19 | -23.72 | 27.96 | 0.94 | -1.05 | 5.62 | 0.1 | 0.0 | 11.11 | 30.49 | -24.2 | -70.73 |
| 23Q2 (18) | 1.05 | -38.24 | -68.75 | -0.83 | 31.4 | -9.21 | 0.5 | 202.04 | 28.21 | -0.02 | -150.0 | 50.0 | 0.22 | -55.1 | -91.54 | 0.87 | -15.53 | 10.13 | 0 | 0 | 0 | 16.73 | -17.16 | 5.68 | 1.77 | 14.19 | 6.63 | 1.56 | 24.8 | 16.42 | 0.95 | 2.15 | 6.74 | 0.1 | 0.0 | 11.11 | 40.23 | -46.04 | -72.22 |
| 23Q1 (17) | 1.7 | -56.52 | -40.35 | -1.21 | -28.72 | -72.86 | -0.49 | 59.17 | 51.49 | 0.04 | 300.0 | 33.33 | 0.49 | -83.5 | -77.21 | 1.03 | 10.75 | 58.46 | 0 | 0 | 0 | 20.20 | 12.06 | 53.8 | 1.55 | 4.03 | -22.5 | 1.25 | 2.46 | -25.15 | 0.93 | 2.2 | 1.09 | 0.1 | 11.11 | 11.11 | 74.56 | -57.67 | -29.89 |
| 22Q4 (16) | 3.91 | 96.48 | 67.81 | -0.94 | -5.62 | -17.5 | -1.2 | 74.25 | -650.0 | 0.01 | -92.31 | -93.75 | 2.97 | 170.0 | 94.12 | 0.93 | 4.49 | 16.25 | 0 | 0 | 0 | 18.02 | 1.86 | 17.38 | 1.49 | 27.35 | -22.4 | 1.22 | 31.18 | -23.27 | 0.91 | 2.25 | -4.21 | 0.09 | 0.0 | 0.0 | 176.13 | 69.05 | 98.8 |
| 22Q3 (15) | 1.99 | -40.77 | 226.23 | -0.89 | -17.11 | 84.66 | -4.66 | -1294.87 | -2552.63 | 0.13 | 425.0 | 750.0 | 1.1 | -57.69 | 121.19 | 0.89 | 12.66 | 11.25 | 0 | 0 | 0 | 17.69 | 11.76 | 10.59 | 1.17 | -29.52 | -12.03 | 0.93 | -30.6 | -41.88 | 0.89 | 0.0 | -11.88 | 0.09 | 0.0 | 0.0 | 104.19 | -28.06 | 361.16 |
| 22Q2 (14) | 3.36 | 17.89 | 580.0 | -0.76 | -8.57 | -20.63 | 0.39 | 138.61 | 176.47 | -0.04 | -233.33 | 0.0 | 2.6 | 20.93 | 295.49 | 0.79 | 21.54 | 21.54 | 0 | 0 | 0 | 15.83 | 20.56 | 19.59 | 1.66 | -17.0 | 33.87 | 1.34 | -19.76 | 47.25 | 0.89 | -3.26 | -14.42 | 0.09 | 0.0 | 0.0 | 144.83 | 36.19 | 522.07 |
| 22Q1 (13) | 2.85 | 22.32 | -12.04 | -0.7 | 12.5 | -6.06 | -1.01 | -531.25 | -4950.0 | 0.03 | -81.25 | 50.0 | 2.15 | 40.52 | -16.67 | 0.65 | -18.75 | 1.56 | 0 | 0 | 0 | 13.13 | -14.48 | 1.36 | 2.0 | 4.17 | 37.93 | 1.67 | 5.03 | 51.82 | 0.92 | -3.16 | -9.8 | 0.09 | 0.0 | 0.0 | 106.34 | 20.04 | -27.46 |
| 21Q4 (12) | 2.33 | 281.97 | -31.87 | -0.8 | 86.21 | -26.98 | -0.16 | -184.21 | 82.98 | 0.16 | 900.0 | 220.0 | 1.53 | 129.48 | -45.16 | 0.8 | 0.0 | 26.98 | 0 | 0 | 0 | 15.36 | -4.03 | 26.25 | 1.92 | 44.36 | 43.28 | 1.59 | -0.62 | 57.43 | 0.95 | -5.94 | -12.84 | 0.09 | 0.0 | 0.0 | 88.59 | 292.13 | -43.27 |
| 21Q3 (11) | 0.61 | 187.14 | -78.82 | -5.8 | -820.63 | -1248.84 | 0.19 | 137.25 | 103.94 | -0.02 | 50.0 | 88.24 | -5.19 | -290.23 | -311.84 | 0.8 | 23.08 | 70.21 | 0 | 0 | 0 | 16.00 | 20.86 | 68.17 | 1.33 | 7.26 | -45.71 | 1.6 | 75.82 | -15.79 | 1.01 | -2.88 | -8.18 | 0.09 | 0.0 | 0.0 | 22.59 | 165.84 | -75.76 |
| 21Q2 (10) | -0.7 | -121.6 | -124.14 | -0.63 | 4.55 | 3.08 | -0.51 | -2450.0 | -104.0 | -0.04 | -300.0 | -500.0 | -1.33 | -151.55 | -159.11 | 0.65 | 1.56 | 3.17 | 0 | 0 | 0 | 13.24 | 2.18 | 4.23 | 1.24 | -14.48 | -8.15 | 0.91 | -17.27 | -9.0 | 1.04 | 1.96 | -5.45 | 0.09 | 0.0 | 0.0 | -34.31 | -123.41 | -125.91 |
| 21Q1 (9) | 3.24 | -5.26 | -5.54 | -0.66 | -4.76 | -120.56 | -0.02 | 97.87 | 99.62 | 0.02 | -60.0 | -81.82 | 2.58 | -7.53 | -61.14 | 0.64 | 1.59 | 16.36 | 0 | 0 | 0 | 12.96 | 6.52 | 17.31 | 1.45 | 8.21 | -1.36 | 1.1 | 8.91 | 0.0 | 1.02 | -6.42 | -8.11 | 0.09 | 0.0 | 0.0 | 146.61 | -6.12 | -1.69 |
| 20Q4 (8) | 3.42 | 18.75 | 115.09 | -0.63 | -46.51 | 8.7 | -0.94 | 80.5 | -262.07 | 0.05 | 129.41 | 66.67 | 2.79 | 13.88 | 210.0 | 0.63 | 34.04 | -7.35 | 0 | 0 | 0 | 12.16 | 27.83 | -10.93 | 1.34 | -45.31 | -10.67 | 1.01 | -46.84 | -10.62 | 1.09 | -0.91 | -0.91 | 0.09 | 0.0 | 0.0 | 156.16 | 67.55 | 127.86 |
| 20Q3 (7) | 2.88 | -0.69 | 146.15 | -0.43 | 33.85 | -158.9 | -4.82 | -1828.0 | -4.1 | -0.17 | -1800.0 | -254.55 | 2.45 | 8.89 | 28.95 | 0.47 | -25.4 | -18.97 | 0 | 0 | 0 | 9.51 | -25.09 | -17.98 | 2.45 | 81.48 | 16.11 | 1.9 | 90.0 | 18.75 | 1.1 | 0.0 | 0.92 | 0.09 | 0.0 | 0.0 | 93.20 | -29.61 | 121.46 |
| 20Q2 (6) | 2.9 | -15.45 | 217.41 | -0.65 | -120.25 | -30.0 | -0.25 | 95.21 | 75.0 | 0.01 | -90.91 | -50.0 | 2.25 | -66.11 | 175.76 | 0.63 | 14.55 | 16.67 | 0 | 0 | 0 | 12.70 | 15.01 | 18.31 | 1.35 | -8.16 | 4.65 | 1.0 | -9.09 | -17.36 | 1.1 | -0.9 | -0.9 | 0.09 | 0.0 | 0.0 | 132.42 | -11.21 | 229.2 |
| 20Q1 (5) | 3.43 | 115.72 | 12.46 | 3.21 | 565.22 | 663.16 | -5.22 | -1000.0 | 73.62 | 0.11 | 266.67 | 283.33 | 6.64 | 637.78 | 167.74 | 0.55 | -19.12 | 5.77 | 0 | 0 | 0 | 11.04 | -19.12 | 7.47 | 1.47 | -2.0 | 17.6 | 1.1 | -2.65 | 1.85 | 1.11 | 0.91 | 0.0 | 0.09 | 0.0 | 0.0 | 149.13 | 117.6 | 11.48 |
| 19Q4 (4) | 1.59 | 35.9 | 0.0 | -0.69 | -194.52 | 0.0 | 0.58 | 112.53 | 0.0 | 0.03 | -72.73 | 0.0 | 0.9 | -52.63 | 0.0 | 0.68 | 17.24 | 0.0 | 0 | 0 | 0.0 | 13.65 | 17.71 | 0.0 | 1.5 | -28.91 | 0.0 | 1.13 | -29.38 | 0.0 | 1.1 | 0.92 | 0.0 | 0.09 | 0.0 | 0.0 | 68.53 | 62.84 | 0.0 |
| 19Q3 (3) | 1.17 | 147.37 | 0.0 | 0.73 | 246.0 | 0.0 | -4.63 | -363.0 | 0.0 | 0.11 | 450.0 | 0.0 | 1.9 | 163.97 | 0.0 | 0.58 | 7.41 | 0.0 | 0 | 0 | 0.0 | 11.60 | 8.05 | 0.0 | 2.11 | 63.57 | 0.0 | 1.6 | 32.23 | 0.0 | 1.09 | -1.8 | 0.0 | 0.09 | 0.0 | 0.0 | 42.09 | 141.06 | 0.0 |
| 19Q2 (2) | -2.47 | -180.98 | 0.0 | -0.5 | 12.28 | 0.0 | -1.0 | 94.95 | 0.0 | 0.02 | 133.33 | 0.0 | -2.97 | -219.76 | 0.0 | 0.54 | 3.85 | 0.0 | 0 | 0 | 0.0 | 10.74 | 4.47 | 0.0 | 1.29 | 3.2 | 0.0 | 1.21 | 12.04 | 0.0 | 1.11 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -102.49 | -176.62 | 0.0 |
| 19Q1 (1) | 3.05 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | -19.79 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.28 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 133.77 | 0.0 | 0.0 |
