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) | 15.78 | 172.07 | -5.2 | 0 | -6.85 | 0 | 0.04 | -55.56 | 10.58 | 22.88 | 1.68 | -25.0 | 0 | 0 | 1.80 | -21.94 | 9.45 | 8.75 | 8.31 | 2.09 | 2.12 | 14.59 | 0.02 | 100.0 | 151.00 | 160.35 |
| 2022 (9) | 5.8 | 30.04 | 2.81 | 0 | -6.91 | 0 | 0.09 | 0 | 8.61 | 179.55 | 2.24 | -71.93 | 0 | 0 | 2.30 | -74.44 | 8.69 | -13.36 | 8.14 | -7.71 | 1.85 | 17.83 | 0.01 | -50.0 | 58.00 | 35.38 |
| 2021 (8) | 4.46 | -64.09 | -1.38 | 0 | -3.69 | 0 | -0.25 | 0 | 3.08 | -1.6 | 7.98 | 145.54 | 0 | 0 | 9.00 | 121.22 | 10.03 | 2.56 | 8.82 | 6.14 | 1.57 | 5.37 | 0.02 | 100.0 | 42.84 | -66.16 |
| 2020 (7) | 12.42 | 39.55 | -9.29 | 0 | -5.28 | 0 | 0.1 | 0 | 3.13 | 255.68 | 3.25 | -14.25 | 0 | 0 | 4.07 | -14.76 | 9.78 | 24.27 | 8.31 | 21.67 | 1.49 | 0.68 | 0.01 | -50.0 | 126.61 | 18.5 |
| 2019 (6) | 8.9 | 217.86 | -8.02 | 0 | -5.79 | 0 | -0.21 | 0 | 0.88 | -41.33 | 3.79 | 21.09 | 0 | 0 | 4.77 | 22.64 | 7.87 | 5.78 | 6.83 | -8.45 | 1.48 | 34.55 | 0.02 | 0.0 | 106.84 | 227.4 |
| 2018 (5) | 2.8 | -52.94 | -1.3 | 0 | -5.7 | 0 | 0.04 | -66.67 | 1.5 | 120.59 | 3.13 | -21.95 | -2.51 | 0 | 3.89 | -25.67 | 7.44 | -28.94 | 7.46 | -5.57 | 1.1 | 32.53 | 0.02 | 0.0 | 32.63 | -52.01 |
| 2017 (4) | 5.95 | -47.39 | -5.27 | 0 | -6.47 | 0 | 0.12 | 0 | 0.68 | -92.43 | 4.01 | 121.55 | 0 | 0 | 5.24 | 120.68 | 10.47 | -9.43 | 7.9 | -25.19 | 0.83 | 16.9 | 0.02 | 100.0 | 68.00 | -32.18 |
| 2016 (3) | 11.31 | -27.41 | -2.33 | 0 | -6.1 | 0 | -0.06 | 0 | 8.98 | -30.55 | 1.81 | -19.56 | 0 | 0 | 2.37 | -14.83 | 11.56 | -5.79 | 10.56 | 12.34 | 0.71 | -1.39 | 0.01 | -50.0 | 100.27 | -34.74 |
| 2015 (2) | 15.58 | 42.02 | -2.65 | 0 | -6.17 | 0 | -0.01 | 0 | 12.93 | 8.56 | 2.25 | 14.8 | 0 | 0 | 2.79 | 18.02 | 12.27 | -5.98 | 9.4 | -9.18 | 0.72 | -7.69 | 0.02 | 0.0 | 153.65 | 56.17 |
| 2014 (1) | 10.97 | 32.17 | 0.94 | 0 | -6.86 | 0 | -0.13 | 0 | 11.91 | 87.56 | 1.96 | 125.29 | 0 | 0 | 2.36 | 121.05 | 13.05 | 14.57 | 10.35 | 0.98 | 0.78 | -1.27 | 0.02 | 100.0 | 98.39 | 30.98 |
| 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) | 5.02 | 57.37 | 2.87 | -2.92 | -172.1 | -378.69 | -0.14 | 97.56 | 93.07 | 0.37 | 161.67 | 54.17 | 2.1 | -70.99 | -50.82 | 0.25 | -62.12 | -60.32 | 0 | 0 | 0 | 0.99 | -67.14 | -58.48 | 2.56 | 22.49 | -7.91 | 2.12 | -3.2 | -2.75 | 0.56 | -3.45 | 21.74 | 0 | 0 | 0 | 187.31 | 62.65 | 1.33 |
| 23Q3 (19) | 3.19 | 2.57 | 395.37 | 4.05 | 418.9 | -10.6 | -5.73 | -19200.0 | -109.12 | -0.6 | -372.73 | -106.9 | 7.24 | 293.48 | 109.86 | 0.66 | 164.0 | 13.79 | 0 | 0 | 0 | 3.01 | 161.95 | 21.74 | 2.09 | -4.13 | 29.01 | 2.19 | 15.26 | 26.59 | 0.58 | 13.73 | 23.4 | 0 | -100.0 | 0 | 115.16 | -10.02 | 334.59 |
| 23Q2 (18) | 3.11 | -30.27 | -0.96 | -1.27 | 74.95 | -62.82 | 0.03 | 102.97 | 102.86 | 0.22 | 340.0 | -64.52 | 1.84 | 401.64 | -22.03 | 0.25 | -52.83 | -63.24 | 0 | 0 | 0 | 1.15 | -46.56 | -61.31 | 2.18 | -16.79 | 21.11 | 1.9 | -9.95 | -7.32 | 0.51 | 8.51 | 0.0 | 0.02 | 0 | 100.0 | 127.98 | -25.96 | 4.75 |
| 23Q1 (17) | 4.46 | -8.61 | 491.23 | -5.07 | -731.15 | -1484.38 | -1.01 | 50.0 | 8.18 | 0.05 | -79.17 | 110.42 | -0.61 | -114.29 | 58.22 | 0.53 | -15.87 | 51.43 | 0 | 0 | 0 | 2.15 | -9.72 | 51.31 | 2.62 | -5.76 | 5.22 | 2.11 | -3.21 | -3.21 | 0.47 | 2.17 | 11.9 | 0 | 0 | 0 | 172.87 | -6.48 | 494.26 |
| 22Q4 (16) | 4.88 | 551.85 | 442.22 | -0.61 | -113.47 | 63.25 | -2.02 | 26.28 | -198.54 | 0.24 | 182.76 | 500.0 | 4.27 | 23.77 | 661.84 | 0.63 | 8.62 | -68.81 | 0 | 0 | 0 | 2.38 | -3.67 | -71.41 | 2.78 | 71.6 | 49.46 | 2.18 | 26.01 | 26.01 | 0.46 | -2.13 | 6.98 | 0 | 0 | 0 | 184.85 | 476.54 | 343.64 |
| 22Q3 (15) | -1.08 | -134.39 | -152.43 | 4.53 | 680.77 | 160.34 | -2.74 | -160.95 | 52.01 | -0.29 | -146.77 | -141.67 | 3.45 | 46.19 | -9.21 | 0.58 | -14.71 | -81.47 | 0 | 0 | 0 | 2.47 | -16.74 | -82.78 | 1.62 | -10.0 | -36.22 | 1.73 | -15.61 | -21.36 | 0.47 | -7.84 | 23.68 | 0 | -100.0 | 0 | -49.09 | -140.18 | -161.48 |
| 22Q2 (14) | 3.14 | 375.44 | 398.41 | -0.78 | -143.75 | -120.16 | -1.05 | 4.55 | 0 | 0.62 | 229.17 | 195.24 | 2.36 | 261.64 | -47.56 | 0.68 | 94.29 | -39.82 | 0 | 0 | 0 | 2.97 | 108.98 | -42.8 | 1.8 | -27.71 | -29.41 | 2.05 | -5.96 | 0.49 | 0.51 | 21.43 | 37.84 | 0.01 | 0 | 0 | 122.18 | 378.65 | 367.38 |
| 22Q1 (13) | -1.14 | -226.67 | -232.56 | -0.32 | 80.72 | 93.98 | -1.1 | -153.66 | -5400.0 | -0.48 | -1300.0 | -26.32 | -1.46 | -92.11 | 67.26 | 0.35 | -82.67 | -79.41 | 0 | 0 | 0 | 1.42 | -82.94 | -82.52 | 2.49 | 33.87 | -19.16 | 2.18 | 26.01 | -23.78 | 0.42 | -2.33 | 10.53 | 0 | 0 | 0 | -43.85 | -205.23 | -265.19 |
| 21Q4 (12) | 0.9 | -56.31 | -79.21 | -1.66 | -195.4 | -110.13 | 2.05 | 135.9 | 1676.92 | 0.04 | 133.33 | -55.56 | -0.76 | -120.0 | -121.47 | 2.02 | -35.46 | 114.89 | 0 | 0 | 0 | 8.34 | -41.99 | 98.04 | 1.86 | -26.77 | -31.37 | 1.73 | -21.36 | -23.79 | 0.43 | 13.16 | 13.16 | 0 | 0 | 0 | 41.67 | -47.82 | -74.5 |
| 21Q3 (11) | 2.06 | 226.98 | -17.93 | 1.74 | -55.04 | 9.43 | -5.71 | 0 | -10.02 | -0.12 | -157.14 | -220.0 | 3.8 | -15.56 | -7.32 | 3.13 | 176.99 | 247.78 | 0 | 0 | 0 | 14.37 | 176.61 | 216.96 | 2.54 | -0.39 | -4.87 | 2.2 | 7.84 | -1.79 | 0.38 | 2.7 | 2.7 | 0 | 0 | 0 | 79.84 | 205.44 | -16.97 |
| 21Q2 (10) | 0.63 | -26.74 | -91.1 | 3.87 | 172.74 | 140.4 | 0 | 100.0 | -100.0 | 0.21 | 155.26 | 425.0 | 4.5 | 200.9 | 280.0 | 1.13 | -33.53 | 41.25 | 0 | 0 | 0 | 5.20 | -36.13 | 20.73 | 2.55 | -17.21 | 8.97 | 2.04 | -28.67 | 4.08 | 0.37 | -2.63 | 0.0 | 0 | 0 | 0 | 26.14 | -1.52 | -91.4 |
| 21Q1 (9) | 0.86 | -80.14 | 157.33 | -5.32 | -573.42 | -964.0 | -0.02 | 84.62 | 66.67 | -0.38 | -522.22 | -192.31 | -4.46 | -225.99 | -123.0 | 1.7 | 80.85 | 178.69 | 0 | 0 | 0 | 8.13 | 93.23 | 154.95 | 3.08 | 13.65 | 50.24 | 2.86 | 25.99 | 56.28 | 0.38 | 0.0 | 2.7 | 0 | 0 | 0 | 26.54 | -83.76 | 138.93 |
| 20Q4 (8) | 4.33 | 72.51 | 273.9 | -0.79 | -149.69 | -116.63 | -0.13 | 97.5 | -750.0 | 0.09 | -10.0 | -50.0 | 3.54 | -13.66 | 56.64 | 0.94 | 4.44 | 3.3 | 0 | 0 | 0 | 4.21 | -7.16 | 3.2 | 2.71 | 1.5 | 12.92 | 2.27 | 1.34 | 2.71 | 0.38 | 2.7 | 2.7 | 0 | 0 | 0 | 163.40 | 69.91 | 269.3 |
| 20Q3 (7) | 2.51 | -64.55 | -51.07 | 1.59 | 116.6 | 263.92 | -5.19 | -5290.0 | 8.79 | 0.1 | 150.0 | -58.33 | 4.1 | 264.0 | -1.44 | 0.9 | 12.5 | -1.1 | 0 | 0 | 0 | 4.53 | 5.36 | -3.49 | 2.67 | 14.1 | 38.34 | 2.24 | 14.29 | 37.42 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0 | 96.17 | -68.35 | -62.51 |
| 20Q2 (6) | 7.08 | 572.0 | 7966.67 | -9.58 | -1816.0 | -423.5 | 0.1 | 266.67 | 600.0 | 0.04 | 130.77 | 300.0 | -2.5 | -25.0 | -30.21 | 0.8 | 31.15 | -28.57 | 0 | 0 | 0 | 4.30 | 34.89 | -28.0 | 2.34 | 14.15 | 38.46 | 1.96 | 7.1 | 24.84 | 0.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | 303.86 | 545.67 | 6683.69 |
| 20Q1 (5) | -1.5 | 39.76 | -193.75 | -0.5 | -110.53 | 90.44 | -0.06 | -400.0 | 40.0 | -0.13 | -172.22 | 79.69 | -2.0 | -188.5 | 44.9 | 0.61 | -32.97 | -28.24 | 0 | 0 | 0 | 3.19 | -21.78 | -28.76 | 2.05 | -14.58 | 10.22 | 1.83 | -17.19 | 28.87 | 0.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | -68.18 | 29.35 | -176.7 |
| 19Q4 (4) | -2.49 | -148.54 | 0.0 | 4.75 | 589.69 | 0.0 | 0.02 | 100.35 | 0.0 | 0.18 | -25.0 | 0.0 | 2.26 | -45.67 | 0.0 | 0.91 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.08 | -13.18 | 0.0 | 2.4 | 24.35 | 0.0 | 2.21 | 35.58 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | -96.51 | -137.63 | 0.0 |
| 19Q3 (3) | 5.13 | 5800.0 | 0.0 | -0.97 | 46.99 | 0.0 | -5.69 | -28350.0 | 0.0 | 0.24 | 2300.0 | 0.0 | 4.16 | 316.67 | 0.0 | 0.91 | -18.75 | 0.0 | 0 | 0 | 0.0 | 4.70 | -21.39 | 0.0 | 1.93 | 14.2 | 0.0 | 1.63 | 3.82 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 256.50 | 5657.5 | 0.0 |
| 19Q2 (2) | -0.09 | -105.62 | 0.0 | -1.83 | 65.01 | 0.0 | -0.02 | 80.0 | 0.0 | 0.01 | 101.56 | 0.0 | -1.92 | 47.11 | 0.0 | 1.12 | 31.76 | 0.0 | 0 | 0 | 0.0 | 5.98 | 33.45 | 0.0 | 1.69 | -9.14 | 0.0 | 1.57 | 10.56 | 0.0 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.62 | -105.19 | 0.0 |
| 19Q1 (1) | 1.6 | 0.0 | 0.0 | -5.23 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -3.63 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.48 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 88.89 | 0.0 | 0.0 |
