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) | 13.81 | 7.55 | -4.0 | 0 | -6.7 | 0 | -1.04 | 0 | 9.81 | -16.01 | 3.37 | 24.35 | 0 | 0 | 8.07 | 29.77 | 13.49 | -7.03 | 7.38 | -15.56 | 3.42 | -2.84 | 1.17 | -0.85 | 115.37 | 20.76 |
| 2022 (9) | 12.84 | 7.54 | -1.16 | 0 | -18.78 | 0 | 0.58 | 0 | 11.68 | -3.47 | 2.71 | -2.87 | 0 | 0 | 6.22 | -6.57 | 14.51 | -3.07 | 8.74 | -18.92 | 3.52 | -3.56 | 1.18 | -0.84 | 95.54 | 24.98 |
| 2021 (8) | 11.94 | -40.27 | 0.16 | 0 | -11.19 | 0 | -0.64 | 0 | 12.1 | 5.77 | 2.79 | 12.96 | 0 | 0 | 6.65 | 14.87 | 14.97 | 2.53 | 10.78 | 1.03 | 3.65 | -22.17 | 1.19 | 0.85 | 76.44 | -36.75 |
| 2020 (7) | 19.99 | 106.51 | -8.55 | 0 | -11.18 | 0 | -0.25 | 0 | 11.44 | 0 | 2.47 | -26.27 | 0 | 0 | 5.79 | -46.64 | 14.6 | 76.33 | 10.67 | 53.08 | 4.69 | -10.15 | 1.18 | 972.73 | 120.86 | 53.57 |
| 2019 (6) | 9.68 | 4.09 | -75.97 | 0 | 69.98 | 0 | -0.01 | 0 | -66.29 | 0 | 3.35 | 32.94 | 0 | 0 | 10.86 | 26.3 | 8.28 | 8.8 | 6.97 | 9.42 | 5.22 | -1.51 | 0.11 | 1000.0 | 78.70 | -1.16 |
| 2018 (5) | 9.3 | -27.85 | -2.48 | 0 | -6.46 | 0 | -0.13 | 0 | 6.82 | -14.96 | 2.52 | -50.2 | 0 | 0 | 8.59 | -50.01 | 7.61 | -1.55 | 6.37 | 0.16 | 5.3 | 1.92 | 0.01 | 0.0 | 79.62 | -28.53 |
| 2017 (4) | 12.89 | 7.06 | -4.87 | 0 | -13.89 | 0 | 0.18 | 0 | 8.02 | 63.34 | 5.06 | -15.24 | 0 | 0 | 17.19 | -14.18 | 7.73 | -15.24 | 6.36 | -13.35 | 5.2 | 21.78 | 0.01 | -66.67 | 111.41 | 7.71 |
| 2016 (3) | 12.04 | 22.61 | -7.13 | 0 | -11.53 | 0 | -0.12 | 0 | 4.91 | 175.84 | 5.97 | 50.38 | 0 | 0 | 20.03 | 53.0 | 9.12 | -15.16 | 7.34 | -14.35 | 4.27 | 22.7 | 0.03 | 50.0 | 103.44 | 27.14 |
| 2015 (2) | 9.82 | -25.32 | -8.04 | 0 | 3.02 | 0 | 0.04 | -86.21 | 1.78 | -90.65 | 3.97 | 7.01 | 0 | 0 | 13.09 | 8.81 | 10.75 | -8.2 | 8.57 | -8.93 | 3.48 | 14.47 | 0.02 | -66.67 | 81.36 | -22.6 |
| 2014 (1) | 13.15 | 29.68 | 5.89 | 25.32 | -4.45 | 0 | 0.29 | 0 | 19.04 | 28.3 | 3.71 | 106.11 | 0 | 0 | 12.03 | 117.48 | 11.71 | 1.04 | 9.41 | 11.63 | 3.04 | 40.74 | 0.06 | -90.0 | 105.12 | 16.0 |
| 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) | 2.1 | -45.88 | 81.03 | -1.97 | -2914.29 | -994.44 | 2.12 | 162.91 | 132.72 | -0.16 | 61.9 | -119.28 | 0.13 | -96.71 | -86.73 | 0.77 | -1.28 | 14.93 | 0 | 0 | 0 | 7.20 | -4.14 | 26.95 | 3.14 | -7.1 | -13.5 | 0.1 | -95.88 | -93.42 | 0.85 | 0.0 | -3.41 | 0.29 | 0.0 | 0.0 | 169.35 | 55.82 | 292.73 |
| 23Q3 (19) | 3.88 | -0.77 | 20.87 | 0.07 | 105.38 | 133.33 | -3.37 | -25.75 | 50.66 | -0.42 | -2200.0 | -40.0 | 3.95 | 51.34 | 21.91 | 0.78 | -12.36 | 62.5 | 0 | 0 | 0 | 7.51 | -12.95 | 64.53 | 3.38 | -1.17 | -3.15 | 2.43 | 2.53 | 14.62 | 0.85 | 0.0 | -3.41 | 0.29 | 0.0 | -3.33 | 108.68 | -2.44 | 11.73 |
| 23Q2 (18) | 3.91 | -0.26 | -12.53 | -1.3 | -62.5 | -201.56 | -2.68 | 3.25 | 50.64 | 0.02 | 104.17 | -91.67 | 2.61 | -16.35 | -54.61 | 0.89 | -5.32 | 12.66 | 0 | 0 | 0 | 8.62 | -4.95 | 18.33 | 3.42 | -3.93 | -8.06 | 2.37 | -4.44 | -4.05 | 0.85 | -1.16 | -3.41 | 0.29 | 0.0 | -3.33 | 111.40 | 3.15 | -9.04 |
| 23Q1 (17) | 3.92 | 237.93 | -2.0 | -0.8 | -344.44 | 65.07 | -2.77 | 57.25 | -6825.0 | -0.48 | -157.83 | -152.63 | 3.12 | 218.37 | 82.46 | 0.94 | 40.3 | 22.08 | 0 | 0 | 0 | 9.07 | 60.07 | 22.67 | 3.56 | -1.93 | -3.0 | 2.48 | 63.16 | -5.7 | 0.86 | -2.27 | -2.27 | 0.29 | 0.0 | -3.33 | 107.99 | 150.42 | 2.86 |
| 22Q4 (16) | 1.16 | -63.86 | -35.91 | -0.18 | -700.0 | 53.85 | -6.48 | 5.12 | -62.81 | 0.83 | 376.67 | 243.1 | 0.98 | -69.75 | -30.99 | 0.67 | 39.58 | -9.46 | 0 | 0 | 0 | 5.67 | 24.23 | -19.19 | 3.63 | 4.01 | -4.22 | 1.52 | -28.3 | -47.4 | 0.88 | 0.0 | -1.12 | 0.29 | -3.33 | -3.33 | 43.12 | -55.67 | -2.8 |
| 22Q3 (15) | 3.21 | -28.19 | -38.74 | 0.03 | -97.66 | -99.22 | -6.83 | -25.78 | -40.25 | -0.3 | -225.0 | -203.45 | 3.24 | -43.65 | -64.36 | 0.48 | -39.24 | -29.41 | 0 | 0 | 0 | 4.56 | -37.39 | -30.55 | 3.49 | -6.18 | -7.43 | 2.12 | -14.17 | -13.47 | 0.88 | 0.0 | -1.12 | 0.3 | 0.0 | 0.0 | 97.27 | -20.57 | -32.43 |
| 22Q2 (14) | 4.47 | 11.75 | 24.17 | 1.28 | 155.9 | 162.44 | -5.43 | -13475.0 | -146.82 | 0.24 | 226.32 | 400.0 | 5.75 | 236.26 | 270.97 | 0.79 | 2.6 | 36.21 | 0 | 0 | 0 | 7.29 | -1.47 | 31.18 | 3.72 | 1.36 | 2.76 | 2.47 | -6.08 | -8.86 | 0.88 | 0.0 | -4.35 | 0.3 | 0.0 | 0.0 | 122.47 | 16.65 | 33.69 |
| 22Q1 (13) | 4.0 | 120.99 | 210.08 | -2.29 | -487.18 | -83.2 | -0.04 | 98.99 | 71.43 | -0.19 | 67.24 | 29.63 | 1.71 | 20.42 | 4175.0 | 0.77 | 4.05 | -3.75 | 0 | 0 | 0 | 7.40 | 5.45 | 1.61 | 3.67 | -3.17 | -3.17 | 2.63 | -9.0 | -3.31 | 0.88 | -1.12 | -7.37 | 0.3 | 0.0 | 0.0 | 104.99 | 136.66 | 223.1 |
| 21Q4 (12) | 1.81 | -65.46 | -70.95 | -0.39 | -110.13 | 77.46 | -3.98 | 18.28 | 12.72 | -0.58 | -300.0 | -383.33 | 1.42 | -84.38 | -68.44 | 0.74 | 8.82 | 19.35 | 0 | 0 | 0 | 7.01 | 6.76 | 20.6 | 3.79 | 0.53 | 15.9 | 2.89 | 17.96 | 22.98 | 0.89 | 0.0 | -16.82 | 0.3 | 0.0 | 0.0 | 44.36 | -69.18 | -73.51 |
| 21Q3 (11) | 5.24 | 45.56 | 2.34 | 3.85 | 287.8 | 167.54 | -4.87 | -121.36 | 2.21 | 0.29 | 462.5 | 123.08 | 9.09 | 486.45 | 1667.24 | 0.68 | 17.24 | 15.25 | 0 | 0 | -100.0 | 6.57 | 18.26 | 18.37 | 3.77 | 4.14 | 1.89 | 2.45 | -9.59 | -16.67 | 0.89 | -3.26 | -20.54 | 0.3 | 0.0 | 3.45 | 143.96 | 57.15 | 22.31 |
| 21Q2 (10) | 3.6 | 179.07 | -17.24 | -2.05 | -64.0 | -991.3 | -2.2 | -1471.43 | -39.24 | -0.08 | 70.37 | -112.7 | 1.55 | 3775.0 | -66.16 | 0.58 | -27.5 | 28.89 | 0 | 0 | 0 | 5.56 | -23.68 | 39.88 | 3.62 | -4.49 | -6.94 | 2.71 | -0.37 | -0.37 | 0.92 | -3.16 | -24.59 | 0.3 | 0.0 | 3.45 | 91.60 | 181.91 | -10.92 |
| 21Q1 (9) | 1.29 | -79.29 | -69.93 | -1.25 | 27.75 | 7.41 | -0.14 | 96.93 | -100.0 | -0.27 | -125.0 | 69.66 | 0.04 | -99.11 | -98.64 | 0.8 | 29.03 | -1.23 | 0 | 0 | 0 | 7.28 | 25.16 | -4.11 | 3.79 | 15.9 | 1.07 | 2.72 | 15.74 | 2.26 | 0.95 | -11.21 | -26.36 | 0.3 | 0.0 | 3.45 | 32.49 | -80.6 | -67.89 |
| 20Q4 (8) | 6.23 | 21.68 | 1121.57 | -1.73 | 69.65 | 97.66 | -4.56 | 8.43 | -105.81 | -0.12 | -192.31 | -1100.0 | 4.5 | 875.86 | 106.14 | 0.62 | 5.08 | -13.89 | 0 | -100.0 | 0 | 5.82 | 4.79 | -27.62 | 3.27 | -11.62 | 30.28 | 2.35 | -20.07 | 11.9 | 1.07 | -4.46 | -16.41 | 0.3 | 3.45 | 200.0 | 167.47 | 42.29 | 1042.76 |
| 20Q3 (7) | 5.12 | 17.7 | 43.82 | -5.7 | -2578.26 | -1683.33 | -4.98 | -215.19 | 20.06 | 0.13 | -79.37 | 262.5 | -0.58 | -112.66 | -114.8 | 0.59 | 31.11 | 0.0 | 0.01 | 0 | 0 | 5.55 | 39.74 | -28.03 | 3.7 | -4.88 | 86.87 | 2.94 | 8.09 | 53.93 | 1.12 | -8.2 | -10.4 | 0.29 | 0.0 | 0 | 117.70 | 14.45 | 4.48 |
| 20Q2 (6) | 4.35 | 1.4 | 41.69 | 0.23 | 117.04 | 113.61 | -1.58 | -2157.14 | -1028.57 | 0.63 | 170.79 | 384.62 | 4.58 | 55.78 | 231.88 | 0.45 | -44.44 | -64.84 | 0 | 0 | 0 | 3.97 | -47.68 | -77.94 | 3.89 | 3.73 | 108.02 | 2.72 | 2.26 | 92.91 | 1.22 | -5.43 | -7.58 | 0.29 | 0.0 | 0 | 102.84 | 1.64 | -8.55 |
| 20Q1 (5) | 4.29 | 741.18 | 68.9 | -1.35 | 98.17 | -68.75 | -0.07 | -100.09 | 96.62 | -0.89 | -8800.0 | -1383.33 | 2.94 | 104.01 | 68.97 | 0.81 | 12.5 | 6.58 | 0 | 0 | 0 | 7.59 | -5.53 | -28.58 | 3.75 | 49.4 | 95.31 | 2.66 | 26.67 | 71.61 | 1.29 | 0.78 | -5.84 | 0.29 | 190.0 | 0 | 101.18 | 590.4 | 16.32 |
| 19Q4 (4) | 0.51 | -85.67 | 0.0 | -73.84 | -20611.11 | 0.0 | 78.43 | 1358.91 | 0.0 | -0.01 | 87.5 | 0.0 | -73.33 | -1970.66 | 0.0 | 0.72 | 22.03 | 0.0 | 0 | 0 | 0.0 | 8.04 | 4.19 | 0.0 | 2.51 | 26.77 | 0.0 | 2.1 | 9.95 | 0.0 | 1.28 | 2.4 | 0.0 | 0.1 | 0 | 0.0 | 14.66 | -86.99 | 0.0 |
| 19Q3 (3) | 3.56 | 15.96 | 0.0 | 0.36 | 121.3 | 0.0 | -6.23 | -4350.0 | 0.0 | -0.08 | -161.54 | 0.0 | 3.92 | 184.06 | 0.0 | 0.59 | -53.91 | 0.0 | 0 | 0 | 0.0 | 7.71 | -57.16 | 0.0 | 1.98 | 5.88 | 0.0 | 1.91 | 35.46 | 0.0 | 1.25 | -5.3 | 0.0 | 0 | 0 | 0.0 | 112.66 | 0.18 | 0.0 |
| 19Q2 (2) | 3.07 | 20.87 | 0.0 | -1.69 | -111.25 | 0.0 | -0.14 | 93.24 | 0.0 | 0.13 | 316.67 | 0.0 | 1.38 | -20.69 | 0.0 | 1.28 | 68.42 | 0.0 | 0 | 0 | 0.0 | 18.00 | 69.37 | 0.0 | 1.87 | -2.6 | 0.0 | 1.41 | -9.03 | 0.0 | 1.32 | -3.65 | 0.0 | 0 | 0 | 0.0 | 112.45 | 29.28 | 0.0 |
| 19Q1 (1) | 2.54 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -2.07 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.63 | 0.0 | 0.0 | 1.92 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 86.99 | 0.0 | 0.0 |
