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) | 9.66 | -25.0 | -1.55 | 0 | -10.3 | 0 | -0.13 | 0 | 8.11 | -26.74 | 1.46 | 8.15 | -0.34 | 0 | 3.32 | 23.14 | 6.06 | -43.52 | 5.46 | -46.42 | 3.08 | -2.53 | 0.14 | 7.69 | 111.29 | 16.47 |
| 2022 (9) | 12.88 | 3.87 | -1.81 | 0 | -11.93 | 0 | 0.01 | 0 | 11.07 | -3.06 | 1.35 | 73.08 | 0 | 0 | 2.70 | 86.88 | 10.73 | -12.84 | 10.19 | 7.49 | 3.16 | 2.6 | 0.13 | 8.33 | 95.55 | -2.29 |
| 2021 (8) | 12.4 | 46.4 | -0.98 | 0 | -6.27 | 0 | -0.07 | 0 | 11.42 | 42.22 | 0.78 | 90.24 | -0.18 | 0 | 1.44 | 76.33 | 12.31 | 22.98 | 9.48 | 27.25 | 3.08 | 1.99 | 0.12 | -55.56 | 97.79 | 24.0 |
| 2020 (7) | 8.47 | -38.31 | -0.44 | 0 | -10.79 | 0 | -0.04 | 0 | 8.03 | -24.81 | 0.41 | -85.56 | -0.02 | 0 | 0.82 | -81.7 | 10.01 | -39.33 | 7.45 | -42.11 | 3.02 | -5.03 | 0.27 | -34.15 | 78.86 | -5.46 |
| 2019 (6) | 13.73 | -18.27 | -3.05 | 0 | -13.66 | 0 | 0.04 | -77.78 | 10.68 | 3.29 | 2.84 | -39.96 | -0.2 | 0 | 4.47 | -36.85 | 16.5 | -17.87 | 12.87 | -22.84 | 3.18 | 29.8 | 0.41 | 28.12 | 83.41 | -3.43 |
| 2018 (5) | 16.8 | -4.92 | -6.46 | 0 | -16.16 | 0 | 0.18 | 0 | 10.34 | 4036.0 | 4.73 | -70.36 | -1.69 | 0 | 7.09 | -71.51 | 20.09 | -2.99 | 16.68 | 4.97 | 2.45 | 6.99 | 0.32 | 45.45 | 86.38 | -10.06 |
| 2017 (4) | 17.67 | -26.28 | -17.42 | 0 | -4.24 | 0 | -0.39 | 0 | 0.25 | -98.93 | 15.96 | 3792.68 | -1.47 | 0 | 24.87 | 3816.94 | 20.71 | -7.91 | 15.89 | -10.63 | 2.29 | -12.26 | 0.22 | 29.41 | 96.03 | -17.63 |
| 2016 (3) | 23.97 | 20.39 | -0.71 | 0 | -12.71 | 0 | -0.02 | 0 | 23.26 | 19.9 | 0.41 | 36.67 | -0.3 | 0 | 0.63 | 24.01 | 22.49 | 34.99 | 17.78 | 22.12 | 2.61 | -12.12 | 0.17 | -29.17 | 116.59 | 4.05 |
| 2015 (2) | 19.91 | 20.16 | -0.51 | 0 | -13.24 | 0 | 0.06 | -78.57 | 19.4 | 47.08 | 0.3 | -89.29 | -0.21 | 0 | 0.51 | -90.11 | 16.66 | -7.55 | 14.56 | -7.44 | 2.97 | -3.57 | 0.24 | -22.58 | 112.04 | 29.29 |
| 2014 (1) | 16.57 | -12.19 | -3.38 | 0 | -12.61 | 0 | 0.28 | 0 | 13.19 | 19.69 | 2.8 | -61.64 | -0.58 | 0 | 5.17 | -62.98 | 18.02 | 1.58 | 15.73 | -1.56 | 3.08 | 32.19 | 0.31 | 55.0 | 86.66 | -14.99 |
| 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) | 3.51 | 8.67 | 3.85 | -0.44 | 4.35 | 42.11 | -0.38 | 94.71 | -129.23 | -0.1 | -211.11 | -150.0 | 3.07 | 10.83 | 17.18 | 0.25 | -37.5 | -43.18 | -0.18 | -260.0 | 0 | 2.20 | -41.91 | -42.58 | 1.86 | 118.82 | -22.82 | 1.07 | -22.46 | -40.22 | 0.77 | -1.28 | -1.28 | 0.01 | -80.0 | -75.0 | 189.73 | 29.82 | 46.51 |
| 23Q3 (19) | 3.23 | -6.65 | -16.75 | -0.46 | -253.85 | -43.75 | -7.18 | -424.09 | 29.05 | 0.09 | 250.0 | 80.0 | 2.77 | -16.82 | -22.19 | 0.4 | -13.04 | 122.22 | -0.05 | -350.0 | 0 | 3.80 | -11.39 | 171.35 | 0.85 | -37.96 | -68.52 | 1.38 | 0.0 | -54.3 | 0.78 | 1.3 | 0.0 | 0.05 | 0.0 | 66.67 | 146.15 | -7.07 | 44.27 |
| 23Q2 (18) | 3.46 | 729.09 | 37.85 | -0.13 | 75.47 | 60.61 | -1.37 | 0.0 | 12.18 | -0.06 | 0.0 | -400.0 | 3.33 | 408.33 | 52.75 | 0.46 | 31.43 | 39.39 | 0.02 | 115.38 | 0 | 4.28 | 38.4 | 58.99 | 1.37 | -30.81 | -47.71 | 1.38 | -15.34 | -42.98 | 0.77 | 0.0 | -3.75 | 0.05 | 25.0 | 66.67 | 157.27 | 797.72 | 103.64 |
| 23Q1 (17) | -0.55 | -116.27 | -117.68 | -0.53 | 30.26 | -35.9 | -1.37 | -205.38 | 11.61 | -0.06 | -50.0 | -200.0 | -1.08 | -141.22 | -139.71 | 0.35 | -20.45 | -10.26 | -0.13 | 0 | 0 | 3.09 | -19.4 | 6.8 | 1.98 | -17.84 | -33.78 | 1.63 | -8.94 | -45.12 | 0.77 | -1.28 | -2.53 | 0.04 | 0.0 | 33.33 | -22.54 | -117.41 | -127.47 |
| 22Q4 (16) | 3.38 | -12.89 | -28.09 | -0.76 | -137.5 | -192.31 | 1.3 | 112.85 | 332.14 | -0.04 | -180.0 | 88.89 | 2.62 | -26.4 | -40.99 | 0.44 | 144.44 | 144.44 | 0 | 0 | 100.0 | 3.84 | 174.52 | 183.05 | 2.41 | -10.74 | -18.58 | 1.79 | -40.73 | -21.15 | 0.78 | 0.0 | 0.0 | 0.04 | 33.33 | 33.33 | 129.50 | 27.83 | -15.13 |
| 22Q3 (15) | 3.88 | 54.58 | -29.07 | -0.32 | 3.03 | -14.29 | -10.12 | -548.72 | -146.23 | 0.05 | 150.0 | -84.85 | 3.56 | 63.3 | -31.41 | 0.18 | -45.45 | -41.94 | 0 | 0 | -100.0 | 1.40 | -48.08 | -35.71 | 2.7 | 3.05 | -23.73 | 3.02 | 24.79 | 6.71 | 0.78 | -2.5 | 1.3 | 0.03 | 0.0 | 50.0 | 101.31 | 31.17 | -32.96 |
| 22Q2 (14) | 2.51 | -19.29 | 29.38 | -0.33 | 15.38 | -26.92 | -1.56 | -0.65 | -183.64 | 0.02 | 200.0 | 100.0 | 2.18 | -19.85 | 29.76 | 0.33 | -15.38 | 120.0 | 0 | 0 | 100.0 | 2.69 | -7.03 | 141.19 | 2.62 | -12.37 | -9.03 | 2.42 | -18.52 | 14.69 | 0.8 | 1.27 | 3.9 | 0.03 | 0.0 | 0.0 | 77.23 | -5.88 | 15.85 |
| 22Q1 (13) | 3.11 | -33.83 | 972.41 | -0.39 | -50.0 | -116.67 | -1.55 | -176.79 | -47.62 | -0.02 | 94.44 | 60.0 | 2.72 | -38.74 | 2372.73 | 0.39 | 116.67 | 160.0 | 0 | 100.0 | 100.0 | 2.90 | 113.61 | 152.27 | 2.99 | 1.01 | 2.05 | 2.97 | 30.84 | 30.84 | 0.79 | 1.28 | 3.95 | 0.03 | 0.0 | -25.0 | 82.06 | -46.23 | 768.68 |
| 21Q4 (12) | 4.7 | -14.08 | 9.81 | -0.26 | 7.14 | -62.5 | -0.56 | 86.37 | 84.27 | -0.36 | -209.09 | 35.71 | 4.44 | -14.45 | 7.77 | 0.18 | -41.94 | 20.0 | -0.08 | -366.67 | -700.0 | 1.36 | -37.65 | 25.43 | 2.96 | -16.38 | -6.92 | 2.27 | -19.79 | -1.73 | 0.78 | 1.3 | 2.63 | 0.03 | 50.0 | -40.0 | 152.60 | 0.99 | 11.24 |
| 21Q3 (11) | 5.47 | 181.96 | 177.66 | -0.28 | -7.69 | -180.0 | -4.11 | -647.27 | 32.95 | 0.33 | 3200.0 | -35.29 | 5.19 | 208.93 | 177.54 | 0.31 | 106.67 | 210.0 | 0.03 | 133.33 | 0 | 2.18 | 94.77 | 132.34 | 3.54 | 22.92 | 126.92 | 2.83 | 34.12 | 135.83 | 0.77 | 0.0 | 2.67 | 0.02 | -33.33 | -60.0 | 151.10 | 126.66 | 53.41 |
| 21Q2 (10) | 1.94 | 568.97 | -15.28 | -0.26 | -44.44 | -420.0 | -0.55 | 47.62 | 0.0 | 0.01 | 120.0 | -80.0 | 1.68 | 1427.27 | -25.0 | 0.15 | 0.0 | 200.0 | -0.09 | -125.0 | -800.0 | 1.12 | -2.76 | 171.63 | 2.88 | -1.71 | 30.32 | 2.11 | -7.05 | 48.59 | 0.77 | 1.32 | 2.67 | 0.03 | -25.0 | -57.14 | 66.67 | 605.75 | -34.79 |
| 21Q1 (9) | 0.29 | -93.22 | 462.5 | -0.18 | -12.5 | -50.0 | -1.05 | 70.51 | -87.5 | -0.05 | 91.07 | -25.0 | 0.11 | -97.33 | 155.0 | 0.15 | 0.0 | 25.0 | -0.04 | -300.0 | -500.0 | 1.15 | 6.2 | 27.78 | 2.93 | -7.86 | -3.93 | 2.27 | -1.73 | -9.92 | 0.76 | 0.0 | -1.3 | 0.04 | -20.0 | -60.0 | 9.45 | -93.11 | 500.29 |
| 20Q4 (8) | 4.28 | 117.26 | 199.3 | -0.16 | -60.0 | 33.33 | -3.56 | 41.92 | -547.27 | -0.56 | -209.8 | 47.66 | 4.12 | 120.32 | 246.22 | 0.15 | 50.0 | -25.0 | -0.01 | 0 | 75.0 | 1.08 | 15.5 | -14.67 | 3.18 | 103.85 | -26.39 | 2.31 | 92.5 | -25.72 | 0.76 | 1.33 | -3.8 | 0.05 | 0.0 | -50.0 | 137.18 | 39.27 | 283.72 |
| 20Q3 (7) | 1.97 | -13.97 | -70.33 | -0.1 | -100.0 | -100.0 | -6.13 | -1014.55 | 55.96 | 0.51 | 920.0 | -51.43 | 1.87 | -16.52 | -71.62 | 0.1 | 100.0 | -37.5 | 0 | 100.0 | -100.0 | 0.94 | 127.72 | -7.95 | 1.56 | -29.41 | -57.72 | 1.2 | -15.49 | -56.68 | 0.75 | 0.0 | -9.64 | 0.05 | -28.57 | -54.55 | 98.50 | -3.65 | -44.96 |
| 20Q2 (6) | 2.29 | 2962.5 | -40.98 | -0.05 | 58.33 | 90.91 | -0.55 | 1.79 | 1.79 | 0.05 | 225.0 | -37.5 | 2.24 | 1220.0 | -32.73 | 0.05 | -58.33 | -94.68 | -0.01 | -200.0 | -102.56 | 0.41 | -54.26 | -93.12 | 2.21 | -27.54 | -41.53 | 1.42 | -43.65 | -54.49 | 0.75 | -2.6 | -7.41 | 0.07 | -30.0 | -30.0 | 102.23 | 4432.09 | 6.18 |
| 20Q1 (5) | -0.08 | -105.59 | -104.47 | -0.12 | 50.0 | 94.57 | -0.56 | -1.82 | -140.88 | -0.04 | 96.26 | -100.0 | -0.2 | -116.81 | 52.38 | 0.12 | -40.0 | -92.16 | 0.01 | 125.0 | 101.49 | 0.90 | -29.08 | -90.46 | 3.05 | -29.4 | -35.24 | 2.52 | -18.97 | -34.88 | 0.77 | -2.53 | 2.67 | 0.1 | 0.0 | 0.0 | -2.36 | -106.6 | -106.22 |
| 19Q4 (4) | 1.43 | -78.46 | 0.0 | -0.24 | -380.0 | 0.0 | -0.55 | 96.05 | 0.0 | -1.07 | -201.9 | 0.0 | 1.19 | -81.94 | 0.0 | 0.2 | 25.0 | 0.0 | -0.04 | -133.33 | 0.0 | 1.27 | 24.6 | 0.0 | 4.32 | 17.07 | 0.0 | 3.11 | 12.27 | 0.0 | 0.79 | -4.82 | 0.0 | 0.1 | -9.09 | 0.0 | 35.75 | -80.03 | 0.0 |
| 19Q3 (3) | 6.64 | 71.13 | 0.0 | -0.05 | 90.91 | 0.0 | -13.92 | -2385.71 | 0.0 | 1.05 | 1212.5 | 0.0 | 6.59 | 97.9 | 0.0 | 0.16 | -82.98 | 0.0 | 0.12 | -69.23 | 0.0 | 1.02 | -82.99 | 0.0 | 3.69 | -2.38 | 0.0 | 2.77 | -11.22 | 0.0 | 0.83 | 2.47 | 0.0 | 0.11 | 10.0 | 0.0 | 178.98 | 85.89 | 0.0 |
| 19Q2 (2) | 3.88 | 116.76 | 0.0 | -0.55 | 75.11 | 0.0 | -0.56 | -140.88 | 0.0 | 0.08 | 500.0 | 0.0 | 3.33 | 892.86 | 0.0 | 0.94 | -38.56 | 0.0 | 0.39 | 158.21 | 0.0 | 5.98 | -36.53 | 0.0 | 3.78 | -19.75 | 0.0 | 3.12 | -19.38 | 0.0 | 0.81 | 8.0 | 0.0 | 0.1 | 0.0 | 0.0 | 96.28 | 153.87 | 0.0 |
| 19Q1 (1) | 1.79 | 0.0 | 0.0 | -2.21 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 9.42 | 0.0 | 0.0 | 4.71 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 37.92 | 0.0 | 0.0 |
