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) | 16.18 | 90.58 | -7.48 | 0 | -1.87 | 0 | 1.17 | 0 | 8.7 | 8600.0 | 4.96 | -35.75 | -0.49 | 0 | 2.31 | -40.25 | 3.21 | -3.89 | 2.68 | 11.67 | 10.55 | -3.3 | 0.36 | 28.57 | 119.06 | 90.58 |
| 2022 (9) | 8.49 | -25.53 | -8.39 | 0 | -3.48 | 0 | -0.75 | 0 | 0.1 | -96.68 | 7.72 | -8.64 | -0.42 | 0 | 3.87 | -9.35 | 3.34 | -48.14 | 2.4 | -52.66 | 10.91 | 1.3 | 0.28 | 7.69 | 62.47 | -11.77 |
| 2021 (8) | 11.4 | -39.17 | -8.39 | 0 | -9.0 | 0 | -1.0 | 0 | 3.01 | -75.82 | 8.45 | 38.3 | 0 | 0 | 4.26 | 30.15 | 6.44 | 8.24 | 5.07 | -5.23 | 10.77 | -0.65 | 0.26 | 23.81 | 70.81 | -38.03 |
| 2020 (7) | 18.74 | 31.23 | -6.29 | 0 | -15.5 | 0 | -0.5 | 0 | 12.45 | -37.84 | 6.11 | -45.88 | 0 | 0 | 3.28 | -41.31 | 5.95 | 9.17 | 5.35 | -60.37 | 10.84 | 4.23 | 0.21 | 10.53 | 114.27 | 92.77 |
| 2019 (6) | 14.28 | 125.95 | 5.75 | -80.63 | -27.26 | 0 | 0.99 | 0 | 20.03 | -44.36 | 11.29 | -11.8 | 0 | 0 | 5.58 | -15.25 | 5.45 | 6.24 | 13.5 | 37.33 | 10.4 | 16.85 | 0.19 | 35.71 | 59.28 | 76.99 |
| 2018 (5) | 6.32 | -35.77 | 29.68 | 140.13 | -35.26 | 0 | -0.56 | 0 | 36.0 | 62.16 | 12.8 | 43.34 | -0.56 | 0 | 6.59 | 30.89 | 5.13 | 54.05 | 9.83 | 48.04 | 8.9 | 0.91 | 0.14 | 75.0 | 33.49 | -47.11 |
| 2017 (4) | 9.84 | 0 | 12.36 | 0 | -11.12 | 0 | -1.01 | 0 | 22.2 | 0 | 8.93 | -6.59 | 0 | 0 | 5.03 | -10.14 | 3.33 | 0 | 6.64 | 0 | 8.82 | -11.71 | 0.08 | 60.0 | 63.32 | 0 |
| 2016 (3) | -11.46 | 0 | -8.05 | 0 | 7.6 | -45.13 | -9.82 | 0 | -19.51 | 0 | 9.56 | -22.84 | 0.14 | 0 | 5.60 | -8.63 | -13.87 | 0 | -7.77 | 0 | 9.99 | -20.46 | 0.05 | -58.33 | -504.85 | 0 |
| 2015 (2) | -4.77 | 0 | -2.54 | 0 | 13.85 | -29.73 | -3.8 | 0 | -7.31 | 0 | 12.39 | -40.89 | -4.34 | 0 | 6.13 | -26.9 | -13.77 | 0 | -19.14 | 0 | 12.56 | 5.55 | 0.12 | 33.33 | 0.00 | 0 |
| 2014 (1) | 4.67 | -47.94 | -27.85 | 0 | 19.71 | 20.33 | -5.94 | 0 | -23.18 | 0 | 20.96 | -16.39 | 0 | 0 | 8.38 | -2.37 | 5.75 | -55.67 | -2.52 | 0 | 11.9 | 5.87 | 0.09 | 28.57 | 49.31 | 10.17 |
| 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) | 5.4 | -6.57 | 462.42 | -1.6 | -25.98 | 40.52 | -4.88 | 49.74 | -16166.67 | -0.21 | -75.0 | 54.35 | 3.8 | -15.74 | 190.91 | 0.8 | -58.33 | -65.22 | 0 | 0 | 100.0 | 1.46 | -54.76 | -69.83 | 0.59 | 20.41 | 170.24 | 0.42 | -32.26 | 148.84 | 2.62 | 1.55 | 0.0 | 0.09 | 0.0 | 12.5 | 172.52 | -1.8 | 313.05 |
| 23Q3 (19) | 5.78 | 21.43 | -44.42 | -1.27 | 43.56 | -86.76 | -9.71 | -2527.5 | 23.0 | -0.12 | -108.63 | -220.0 | 4.51 | 79.68 | -53.6 | 1.92 | 68.42 | 28.0 | 0 | 100.0 | 0 | 3.22 | 48.32 | 23.59 | 0.49 | -52.88 | -68.39 | 0.62 | 72.22 | -55.71 | 2.58 | -1.9 | -5.49 | 0.09 | 0.0 | 28.57 | 175.68 | 13.68 | -29.05 |
| 23Q2 (18) | 4.76 | 1969.57 | 447.13 | -2.25 | 4.66 | -46.1 | 0.4 | -96.75 | -75.46 | 1.39 | 1290.0 | 761.9 | 2.51 | 217.84 | 474.63 | 1.14 | 4.59 | -36.31 | -0.49 | 0 | 0 | 2.17 | -4.51 | -40.36 | 1.04 | -4.59 | -28.28 | 0.36 | -71.88 | -60.0 | 2.63 | -3.31 | -5.05 | 0.09 | 0.0 | 28.57 | 154.55 | 2648.22 | 564.37 |
| 23Q1 (17) | 0.23 | 115.44 | 117.83 | -2.36 | 12.27 | 32.38 | 12.32 | 41166.67 | 63.61 | 0.1 | 121.74 | 155.56 | -2.13 | 49.04 | 55.44 | 1.09 | -52.61 | -49.07 | 0 | 100.0 | 0 | 2.28 | -52.92 | -51.6 | 1.09 | 229.76 | -7.63 | 1.28 | 248.84 | 33.33 | 2.72 | 3.82 | -2.16 | 0.09 | 12.5 | 28.57 | 5.62 | 106.94 | 116.61 |
| 22Q4 (16) | -1.49 | -114.33 | -134.65 | -2.69 | -295.59 | -52.84 | -0.03 | 99.76 | 99.63 | -0.46 | -560.0 | -58.62 | -4.18 | -143.0 | -264.57 | 2.3 | 53.33 | 36.9 | -0.42 | 0 | 0 | 4.83 | 85.33 | 42.77 | -0.84 | -154.19 | -184.85 | -0.86 | -161.43 | -171.07 | 2.62 | -4.03 | 0.38 | 0.08 | 14.29 | 0.0 | -80.98 | -132.7 | -173.45 |
| 22Q3 (15) | 10.4 | 1095.4 | 54.76 | -0.68 | 55.84 | 73.33 | -12.61 | -873.62 | -203.86 | 0.1 | 147.62 | 138.46 | 9.72 | 1550.75 | 133.09 | 1.5 | -16.2 | -41.18 | 0 | 0 | 0 | 2.61 | -28.43 | -43.31 | 1.55 | 6.9 | -38.98 | 1.4 | 55.56 | -30.69 | 2.73 | -1.44 | 0.0 | 0.07 | 0.0 | 16.67 | 247.62 | 964.48 | 77.24 |
| 22Q2 (14) | 0.87 | 167.44 | -72.9 | -1.54 | 55.87 | 29.36 | 1.63 | -78.35 | 33.61 | -0.21 | -16.67 | 16.0 | -0.67 | 85.98 | -165.05 | 1.79 | -16.36 | -17.51 | 0 | 0 | 0 | 3.64 | -22.5 | -17.01 | 1.45 | 22.88 | -25.26 | 0.9 | -6.25 | -9.09 | 2.77 | -0.36 | 2.21 | 0.07 | 0.0 | 16.67 | 23.26 | 168.7 | -72.75 |
| 22Q1 (13) | -1.29 | -130.0 | 54.58 | -3.49 | -98.3 | -83.68 | 7.53 | 193.54 | 280.3 | -0.18 | 37.93 | 10.0 | -4.78 | -288.19 | -0.84 | 2.14 | 27.38 | 4.39 | 0 | 0 | 0 | 4.70 | 38.88 | 0.28 | 1.18 | 19.19 | 22.92 | 0.96 | -20.66 | 14.29 | 2.78 | 6.51 | 2.58 | 0.07 | -12.5 | 16.67 | -33.86 | -130.71 | 56.96 |
| 21Q4 (12) | 4.3 | -36.01 | -53.06 | -1.76 | 30.98 | -6.67 | -8.05 | -93.98 | -32.62 | -0.29 | -11.54 | -61.11 | 2.54 | -39.09 | -66.18 | 1.68 | -34.12 | 3.07 | 0 | 0 | 0 | 3.39 | -26.42 | -2.19 | 0.99 | -61.02 | -10.81 | 1.21 | -40.1 | -42.92 | 2.61 | -4.4 | -4.74 | 0.08 | 33.33 | 33.33 | 110.26 | -21.08 | -40.78 |
| 21Q3 (11) | 6.72 | 109.35 | -22.31 | -2.55 | -16.97 | -45.71 | -4.15 | -440.16 | 45.03 | -0.26 | -4.0 | -285.71 | 4.17 | 304.85 | -39.57 | 2.55 | 17.51 | 48.26 | 0 | 0 | 0 | 4.60 | 4.79 | 43.12 | 2.54 | 30.93 | -17.8 | 2.02 | 104.04 | -6.05 | 2.73 | 0.74 | 1.11 | 0.06 | 0.0 | 20.0 | 139.71 | 63.65 | -20.86 |
| 21Q2 (10) | 3.21 | 213.03 | -43.09 | -2.18 | -14.74 | -67.69 | 1.22 | -38.38 | 116.51 | -0.25 | -25.0 | -56.25 | 1.03 | 121.73 | -76.27 | 2.17 | 5.85 | 75.0 | 0 | 0 | 0 | 4.39 | -6.36 | 63.49 | 1.94 | 102.08 | 49.23 | 0.99 | 17.86 | 19.28 | 2.71 | 0.0 | -0.73 | 0.06 | 0.0 | 20.0 | 85.37 | 208.52 | -45.36 |
| 21Q1 (9) | -2.84 | -131.0 | 39.7 | -1.9 | -15.15 | -19.5 | 1.98 | 132.62 | -64.07 | -0.2 | -11.11 | 33.33 | -4.74 | -163.12 | 24.76 | 2.05 | 25.77 | 33.99 | 0 | 0 | 0 | 4.69 | 35.46 | 21.79 | 0.96 | -13.51 | 113.33 | 0.84 | -60.38 | 223.08 | 2.71 | -1.09 | 1.5 | 0.06 | 0.0 | 20.0 | -78.67 | -142.26 | 50.23 |
| 20Q4 (8) | 9.16 | 5.9 | 6.76 | -1.65 | 5.71 | 27.95 | -6.07 | 19.6 | -5.93 | -0.18 | -228.57 | -110.53 | 7.51 | 8.84 | 19.4 | 1.63 | -5.23 | -22.38 | 0 | 0 | 0 | 3.46 | 7.67 | -20.95 | 1.11 | -64.08 | 131.25 | 2.12 | -1.4 | 265.52 | 2.74 | 1.48 | 8.3 | 0.06 | 20.0 | 0.0 | 186.18 | 5.47 | -31.21 |
| 20Q3 (7) | 8.65 | 53.37 | 36.65 | -1.75 | -34.62 | 17.84 | -7.55 | -2.17 | -17.78 | 0.14 | 187.5 | 227.27 | 6.9 | 58.99 | 64.29 | 1.72 | 38.71 | -31.47 | 0 | 0 | 0 | 3.21 | 19.71 | -27.53 | 3.09 | 137.69 | -6.65 | 2.15 | 159.04 | 73.39 | 2.7 | -1.1 | 0.0 | 0.05 | 0.0 | 0.0 | 176.53 | 12.99 | 11.27 |
| 20Q2 (6) | 5.64 | 219.75 | 42.78 | -1.3 | 18.24 | 63.17 | -7.39 | -234.12 | -8.84 | -0.16 | 46.67 | 20.0 | 4.34 | 168.89 | 933.33 | 1.24 | -18.95 | -59.74 | 0 | 0 | 0 | 2.69 | -30.24 | -54.37 | 1.3 | 188.89 | -27.37 | 0.83 | 219.23 | 72.92 | 2.73 | 2.25 | 2.63 | 0.05 | 0.0 | 66.67 | 156.23 | 198.85 | 25.38 |
| 20Q1 (5) | -4.71 | -154.9 | -2.84 | -1.59 | 30.57 | -111.61 | 5.51 | 196.16 | 166.23 | -0.3 | -117.54 | 28.57 | -6.3 | -200.16 | -169.08 | 1.53 | -27.14 | -57.5 | 0 | 0 | 0 | 3.85 | -12.07 | -51.44 | 0.45 | -6.25 | 421.43 | 0.26 | -55.17 | -97.68 | 2.67 | 5.53 | 5.95 | 0.05 | -16.67 | -16.67 | -158.05 | -158.4 | -375.2 |
| 19Q4 (4) | 8.58 | 35.55 | 0.0 | -2.29 | -7.51 | 0.0 | -5.73 | 10.61 | 0.0 | 1.71 | 1654.55 | 0.0 | 6.29 | 49.76 | 0.0 | 2.1 | -16.33 | 0.0 | 0 | 0 | 0.0 | 4.38 | -1.3 | 0.0 | 0.48 | -85.5 | 0.0 | 0.58 | -53.23 | 0.0 | 2.53 | -6.3 | 0.0 | 0.06 | 20.0 | 0.0 | 270.66 | 70.61 | 0.0 |
| 19Q3 (3) | 6.33 | 60.25 | 0.0 | -2.13 | 39.66 | 0.0 | -6.41 | 5.6 | 0.0 | -0.11 | 45.0 | 0.0 | 4.2 | 900.0 | 0.0 | 2.51 | -18.51 | 0.0 | 0 | 0 | 0.0 | 4.44 | -24.63 | 0.0 | 3.31 | 84.92 | 0.0 | 1.24 | 158.33 | 0.0 | 2.7 | 1.5 | 0.0 | 0.05 | 66.67 | 0.0 | 158.65 | 27.32 | 0.0 |
| 19Q2 (2) | 3.95 | 186.24 | 0.0 | -3.53 | -125.77 | 0.0 | -6.79 | 18.39 | 0.0 | -0.2 | 52.38 | 0.0 | 0.42 | -95.39 | 0.0 | 3.08 | -14.44 | 0.0 | 0 | 0 | 0.0 | 5.89 | -25.76 | 0.0 | 1.79 | 1378.57 | 0.0 | 0.48 | -95.71 | 0.0 | 2.66 | 5.56 | 0.0 | 0.03 | -50.0 | 0.0 | 124.61 | 474.63 | 0.0 |
| 19Q1 (1) | -4.58 | 0.0 | 0.0 | 13.7 | 0.0 | 0.0 | -8.32 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 9.12 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.93 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -33.26 | 0.0 | 0.0 |
