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) | 6.87 | -11.35 | -6.69 | 0 | 4.63 | -72.99 | 0 | 0 | 0.18 | 0 | 9.14 | -64.86 | 0 | 0 | 27.46 | -66.87 | 2.29 | -25.65 | 3.12 | -4.0 | 7.98 | 35.95 | 0.15 | -6.25 | 61.07 | -26.88 |
| 2022 (9) | 7.75 | 14.31 | -25.0 | 0 | 17.14 | 57.54 | -0.01 | 0 | -17.25 | 0 | 26.01 | 59.67 | 0 | 0 | 82.89 | 34.89 | 3.08 | 32.19 | 3.25 | 37.71 | 5.87 | 6.73 | 0.16 | -5.88 | 83.51 | -1.09 |
| 2021 (8) | 6.78 | 21.94 | -18.25 | 0 | 10.88 | 0 | -0.35 | 0 | -11.47 | 0 | 16.29 | 78.42 | 0 | 0 | 61.45 | 64.36 | 2.33 | 206.58 | 2.36 | 74.81 | 5.5 | 15.3 | 0.17 | -5.56 | 84.43 | -4.33 |
| 2020 (7) | 5.56 | -18.24 | -9.24 | 0 | -3.03 | 0 | -0.27 | 0 | -3.68 | 0 | 9.13 | -16.77 | 0 | 0 | 37.39 | -9.72 | 0.76 | -82.37 | 1.35 | -59.34 | 4.77 | 28.23 | 0.18 | 20.0 | 88.25 | -6.68 |
| 2019 (6) | 6.8 | 26.16 | -11.15 | 0 | 13.82 | 663.54 | -0.05 | 0 | -4.35 | 0 | 10.97 | 197.29 | 0 | 0 | 41.41 | 138.15 | 4.31 | 43.67 | 3.32 | 42.49 | 3.72 | 12.73 | 0.15 | 36.36 | 94.58 | 0.72 |
| 2018 (5) | 5.39 | -4.09 | -3.78 | 0 | 1.81 | 0 | -0.41 | 0 | 1.61 | 10.27 | 3.69 | -10.0 | 0 | 0 | 17.39 | -21.28 | 3.0 | 18.11 | 2.33 | 39.52 | 3.3 | 10.37 | 0.11 | 22.22 | 93.90 | -20.63 |
| 2017 (4) | 5.62 | 13.31 | -4.16 | 0 | -0.83 | 0 | 0.74 | 3600.0 | 1.46 | -49.31 | 4.1 | 43.36 | 0 | 0 | 22.09 | 32.08 | 2.54 | 0.4 | 1.67 | -12.57 | 2.99 | 15.44 | 0.09 | 0.0 | 118.32 | 9.49 |
| 2016 (3) | 4.96 | 68.14 | -2.08 | 0 | -0.97 | 0 | 0.02 | 0 | 2.88 | 0 | 2.86 | -61.51 | 0 | 0 | 16.73 | -65.76 | 2.53 | 7.2 | 1.91 | 4.37 | 2.59 | 28.86 | 0.09 | 50.0 | 108.06 | 42.86 |
| 2015 (2) | 2.95 | -47.79 | -8.61 | 0 | 1.38 | 253.85 | 0 | 0 | -5.66 | 0 | 7.43 | 165.36 | 0 | 0 | 48.85 | 171.99 | 2.36 | -41.73 | 1.83 | -57.74 | 2.01 | 27.22 | 0.06 | 50.0 | 75.64 | -20.34 |
| 2014 (1) | 5.65 | 38.48 | -2.52 | 0 | 0.39 | -66.09 | 0.05 | -84.38 | 3.13 | 130.15 | 2.8 | 2.19 | 0 | 0 | 17.96 | -7.64 | 4.05 | -0.49 | 4.33 | -9.79 | 1.58 | -1.25 | 0.04 | 100.0 | 94.96 | 49.42 |
| 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) | 1.82 | -25.71 | -40.91 | -0.06 | 95.35 | 98.88 | 5.33 | 649.48 | 127.78 | -0.01 | 0 | -200.0 | 1.76 | 51.72 | 177.53 | 2.38 | 85.94 | -55.26 | 0 | 0 | 0 | 31.56 | 94.32 | -49.15 | 0.4 | 100.0 | -53.49 | 0.02 | -98.28 | -95.35 | 2.16 | -0.46 | 41.18 | 0.04 | 0.0 | 0.0 | 81.98 | 12.77 | -46.76 |
| 23Q3 (19) | 2.45 | 16.11 | 62.25 | -1.29 | 58.12 | 81.96 | -0.97 | -193.94 | -111.9 | 0 | 100.0 | 100.0 | 1.16 | 219.59 | 120.57 | 1.28 | -58.71 | -83.29 | 0 | 0 | 0 | 16.24 | -51.06 | -82.53 | 0.2 | -80.0 | -76.47 | 1.16 | -12.78 | -5.69 | 2.17 | 9.05 | 45.64 | 0.04 | 0.0 | 0.0 | 72.70 | 15.77 | 32.88 |
| 23Q2 (18) | 2.11 | 330.61 | 32.7 | -3.08 | -36.28 | 72.18 | -0.33 | -155.0 | -104.93 | -0.04 | -180.0 | -233.33 | -0.97 | 45.2 | 89.77 | 3.1 | 30.25 | -72.97 | 0 | 0 | 0 | 33.19 | 18.82 | -78.88 | 1.0 | 42.86 | 66.67 | 1.33 | 114.52 | 43.01 | 1.99 | 19.88 | 36.3 | 0.04 | 0.0 | 0.0 | 62.80 | 197.33 | -4.03 |
| 23Q1 (17) | 0.49 | -84.09 | -68.79 | -2.26 | 57.76 | -58.04 | 0.6 | -74.36 | 1100.0 | 0.05 | 400.0 | 350.0 | -1.77 | 22.03 | -1364.29 | 2.38 | -55.26 | 52.56 | 0 | 0 | 0 | 27.93 | -55.0 | 30.18 | 0.7 | -18.6 | -9.09 | 0.62 | 44.19 | -7.46 | 1.66 | 8.5 | 19.42 | 0.04 | 0.0 | 0.0 | 21.12 | -86.29 | -71.75 |
| 22Q4 (16) | 3.08 | 103.97 | 38.12 | -5.35 | 25.17 | 22.58 | 2.34 | -71.29 | -71.29 | 0.01 | 133.33 | 102.38 | -2.27 | 59.75 | 51.5 | 5.32 | -30.55 | 3.7 | 0 | 0 | 0 | 62.08 | -33.22 | -31.87 | 0.86 | 1.18 | -28.33 | 0.43 | -65.04 | -63.25 | 1.53 | 2.68 | 6.99 | 0.04 | 0.0 | 0.0 | 154.00 | 181.48 | 82.31 |
| 22Q3 (15) | 1.51 | -5.03 | 41.12 | -7.15 | 35.41 | 15.08 | 8.15 | 21.64 | 129.58 | -0.03 | -200.0 | -160.0 | -5.64 | 40.51 | 23.27 | 7.66 | -33.22 | -8.92 | 0 | 0 | 0 | 92.96 | -40.84 | -21.63 | 0.85 | 41.67 | 97.67 | 1.23 | 32.26 | 123.64 | 1.49 | 2.05 | 7.97 | 0.04 | 0.0 | 0.0 | 54.71 | -16.39 | 0.73 |
| 22Q2 (14) | 1.59 | 1.27 | -28.05 | -11.07 | -674.13 | -1504.35 | 6.7 | 11266.67 | 1588.89 | 0.03 | 250.0 | 200.0 | -9.48 | -6871.43 | -723.68 | 11.47 | 635.26 | 1471.23 | 0 | 0 | 0 | 157.12 | 632.23 | 1423.88 | 0.6 | -22.08 | 76.47 | 0.93 | 38.81 | 126.83 | 1.46 | 5.04 | 8.15 | 0.04 | 0.0 | 0.0 | 65.43 | -12.48 | -46.71 |
| 22Q1 (13) | 1.57 | -29.6 | 23.62 | -1.43 | 79.31 | 35.87 | -0.06 | -100.74 | 84.21 | -0.02 | 95.24 | -140.0 | 0.14 | 102.99 | 114.58 | 1.56 | -69.59 | -22.77 | 0 | 0 | 0 | 21.46 | -76.45 | -28.61 | 0.77 | -35.83 | 120.0 | 0.67 | -42.74 | 191.3 | 1.39 | -2.8 | 4.51 | 0.04 | 0.0 | 0.0 | 74.76 | -11.49 | -5.81 |
| 21Q4 (12) | 2.23 | 108.41 | 37.65 | -6.91 | 17.93 | -475.83 | 8.15 | 129.58 | 1134.85 | -0.42 | -940.0 | -4100.0 | -4.68 | 36.33 | -1214.29 | 5.13 | -39.0 | 353.98 | 0 | 0 | 0 | 91.12 | -23.18 | 417.68 | 1.2 | 179.07 | 166.67 | 1.17 | 112.73 | 172.09 | 1.43 | 3.62 | 13.49 | 0.04 | 0.0 | 0.0 | 84.47 | 55.52 | -9.79 |
| 21Q3 (11) | 1.07 | -51.58 | -23.57 | -8.42 | -1120.29 | -199.64 | 3.55 | 888.89 | 315.15 | 0.05 | 266.67 | 0 | -7.35 | -583.55 | -421.28 | 8.41 | 1052.05 | 197.17 | 0 | 0 | 0 | 118.62 | 1050.43 | 147.71 | 0.43 | 26.47 | 186.67 | 0.55 | 34.15 | 292.86 | 1.38 | 2.22 | 14.05 | 0.04 | 0.0 | -20.0 | 54.31 | -55.76 | -45.69 |
| 21Q2 (10) | 2.21 | 74.02 | 92.17 | -0.69 | 69.06 | 78.57 | -0.45 | -18.42 | 53.61 | -0.03 | -160.0 | 89.29 | 1.52 | 258.33 | 173.43 | 0.73 | -63.86 | -77.19 | 0 | 0 | 0 | 10.31 | -65.7 | -81.25 | 0.34 | -2.86 | 300.0 | 0.41 | 78.26 | 0.0 | 1.35 | 1.5 | 15.38 | 0.04 | 0.0 | -20.0 | 122.78 | 54.68 | 74.02 |
| 21Q1 (9) | 1.27 | -21.6 | -9.29 | -2.23 | -85.83 | -10.95 | -0.38 | -157.58 | 64.49 | 0.05 | 600.0 | 150.0 | -0.96 | -328.57 | -57.38 | 2.02 | 78.76 | 2.54 | 0 | 0 | 0 | 30.06 | 70.78 | -4.33 | 0.35 | -22.22 | 6.06 | 0.23 | -46.51 | -37.84 | 1.33 | 5.56 | 17.7 | 0.04 | 0.0 | 0.0 | 79.38 | -15.24 | -12.69 |
| 20Q4 (8) | 1.62 | 15.71 | -42.76 | -1.2 | 57.3 | 22.58 | 0.66 | 140.0 | -92.94 | -0.01 | 0 | -200.0 | 0.42 | 129.79 | -67.19 | 1.13 | -60.07 | -24.16 | 0 | 0 | 0 | 17.60 | -63.24 | -22.03 | 0.45 | 200.0 | -40.0 | 0.43 | 207.14 | -25.86 | 1.26 | 4.13 | 17.76 | 0.04 | -20.0 | 0.0 | 93.64 | -6.36 | -44.08 |
| 20Q3 (7) | 1.4 | 21.74 | 18.64 | -2.81 | 12.73 | -20.09 | -1.65 | -70.1 | -215.38 | 0 | 100.0 | 0 | -1.41 | 31.88 | -21.55 | 2.83 | -11.56 | 20.43 | 0 | 0 | -100.0 | 47.88 | -12.91 | 49.56 | 0.15 | 188.24 | -89.73 | 0.14 | -65.85 | -87.16 | 1.21 | 3.42 | 28.72 | 0.05 | 0.0 | 25.0 | 100.00 | 41.74 | 75.42 |
| 20Q2 (6) | 1.15 | -17.86 | -2.54 | -3.22 | -60.2 | 18.48 | -0.97 | 9.35 | -127.79 | -0.28 | -1500.0 | -1500.0 | -2.07 | -239.34 | 25.27 | 3.2 | 62.44 | 3.56 | 0 | 0 | 100.0 | 54.98 | 75.0 | 17.62 | -0.17 | -151.52 | -114.17 | 0.41 | 10.81 | -56.38 | 1.17 | 3.54 | 37.65 | 0.05 | 25.0 | 25.0 | 70.55 | -22.39 | 9.42 |
| 20Q1 (5) | 1.4 | -50.53 | -13.04 | -2.01 | -29.68 | 39.27 | -1.07 | -111.44 | -143.18 | 0.02 | 100.0 | 125.0 | -0.61 | -147.66 | 64.12 | 1.97 | 32.21 | -51.36 | 0 | 0 | 0 | 31.42 | 39.17 | -53.84 | 0.33 | -56.0 | -63.33 | 0.37 | -36.21 | -47.14 | 1.13 | 5.61 | 31.4 | 0.04 | 0.0 | 0.0 | 90.91 | -45.71 | -9.66 |
| 19Q4 (4) | 2.83 | 139.83 | 0.0 | -1.55 | 33.76 | 0.0 | 9.35 | 553.85 | 0.0 | 0.01 | 0 | 0.0 | 1.28 | 210.34 | 0.0 | 1.49 | -36.6 | 0.0 | 0 | -100.0 | 0.0 | 22.58 | -29.49 | 0.0 | 0.75 | -48.63 | 0.0 | 0.58 | -46.79 | 0.0 | 1.07 | 13.83 | 0.0 | 0.04 | 0.0 | 0.0 | 167.46 | 193.76 | 0.0 |
| 19Q3 (3) | 1.18 | 0.0 | 0.0 | -2.34 | 40.76 | 0.0 | 1.43 | -59.03 | 0.0 | 0 | -100.0 | 0.0 | -1.16 | 58.12 | 0.0 | 2.35 | -23.95 | 0.0 | 0.03 | 200.0 | 0.0 | 32.02 | -31.51 | 0.0 | 1.46 | 21.67 | 0.0 | 1.09 | 15.96 | 0.0 | 0.94 | 10.59 | 0.0 | 0.04 | 0.0 | 0.0 | 57.00 | -11.59 | 0.0 |
| 19Q2 (2) | 1.18 | -26.71 | 0.0 | -3.95 | -19.34 | 0.0 | 3.49 | 893.18 | 0.0 | 0.02 | 125.0 | 0.0 | -2.77 | -62.94 | 0.0 | 3.09 | -23.7 | 0.0 | -0.03 | 0 | 0.0 | 46.75 | -31.32 | 0.0 | 1.2 | 33.33 | 0.0 | 0.94 | 34.29 | 0.0 | 0.85 | -1.16 | 0.0 | 0.04 | 0.0 | 0.0 | 64.48 | -35.92 | 0.0 |
| 19Q1 (1) | 1.61 | 0.0 | 0.0 | -3.31 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -1.7 | 0.0 | 0.0 | 4.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 68.07 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 100.63 | 0.0 | 0.0 |
