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) | 12.61 | -51.22 | -5.44 | 0 | -5.64 | 0 | 0.35 | -33.96 | 7.17 | -52.67 | 6.74 | -38.28 | 0 | 0 | 7.49 | -29.02 | 14.73 | -25.27 | 9.22 | -25.04 | 5.31 | 13.22 | 0.06 | -14.29 | 86.43 | -42.96 |
| 2022 (9) | 25.85 | 292.26 | -10.7 | 0 | -6.12 | 0 | 0.53 | 0 | 15.15 | 0 | 10.92 | -16.7 | -0.01 | 0 | 10.55 | -19.84 | 19.71 | 9.81 | 12.3 | 25.25 | 4.69 | 18.14 | 0.07 | 0.0 | 151.52 | 218.68 |
| 2021 (8) | 6.59 | -69.5 | -12.89 | 0 | -2.25 | 0 | -0.89 | 0 | -6.3 | 0 | 13.11 | 59.1 | 0 | 0 | 13.17 | 24.99 | 17.95 | 39.04 | 9.82 | 44.84 | 3.97 | 15.74 | 0.07 | 0.0 | 47.55 | -77.38 |
| 2020 (7) | 21.61 | 41.15 | -8.21 | 0 | 0.09 | 0 | 0.5 | 4.17 | 13.4 | 52.1 | 8.24 | 21.89 | 0 | 0 | 10.53 | 9.68 | 12.91 | 50.64 | 6.78 | 56.58 | 3.43 | 3.94 | 0.07 | 0.0 | 210.21 | 5.72 |
| 2019 (6) | 15.31 | 43.76 | -6.5 | 0 | -8.18 | 0 | 0.48 | 0 | 8.81 | 2653.12 | 6.76 | -34.43 | 0 | 0 | 9.61 | -25.02 | 8.57 | -25.67 | 4.33 | -24.17 | 3.3 | 24.53 | 0.07 | -30.0 | 198.83 | 57.94 |
| 2018 (5) | 10.65 | 0 | -10.33 | 0 | 4.6 | 37.72 | -0.78 | 0 | 0.32 | 0 | 10.31 | 121.24 | 0 | 0 | 12.81 | 97.38 | 11.53 | 28.97 | 5.71 | 23.86 | 2.65 | 3.11 | 0.1 | 0.0 | 125.89 | 0 |
| 2017 (4) | -1.36 | 0 | -1.29 | 0 | 3.34 | 0 | -0.69 | 0 | -2.65 | 0 | 4.66 | 0.22 | 0 | 0 | 6.49 | -15.21 | 8.94 | 21.96 | 4.61 | 7.21 | 2.57 | -5.17 | 0.1 | -16.67 | -18.68 | 0 |
| 2016 (3) | 5.07 | -55.05 | -2.94 | 0 | -2.55 | 0 | 0.5 | 0 | 2.13 | -67.97 | 4.65 | -2.72 | 0 | 0 | 7.65 | -7.09 | 7.33 | 17.28 | 4.3 | 5.13 | 2.71 | -3.21 | 0.12 | 0.0 | 71.11 | -55.81 |
| 2015 (2) | 11.28 | 54.31 | -4.63 | 0 | 0.91 | 0 | -0.24 | 0 | 6.65 | 37.11 | 4.78 | 67.72 | 0 | 0 | 8.24 | 75.52 | 6.25 | -6.99 | 4.09 | -26.31 | 2.8 | -1.75 | 0.12 | 20.0 | 160.91 | 87.11 |
| 2014 (1) | 7.31 | -7.35 | -2.46 | 0 | -1.98 | 0 | 0.18 | -84.35 | 4.85 | 3.63 | 2.85 | -13.11 | 0 | 0 | 4.69 | -18.28 | 6.72 | 58.87 | 5.55 | 49.6 | 2.85 | 4.78 | 0.1 | 400.0 | 86.00 | -29.7 |
| 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) | 4.3 | 150.0 | -59.09 | -1.99 | -27.56 | -2.58 | -0.88 | 31.78 | 30.16 | -0.21 | -172.41 | -625.0 | 2.31 | 1343.75 | -73.05 | 2.11 | 20.57 | 7.65 | 0 | 0 | 100.0 | 8.90 | 14.16 | 8.7 | 4.46 | 23.55 | 13.49 | 2.5 | -10.39 | 29.53 | 1.41 | 6.02 | 15.57 | 0.01 | 0.0 | -50.0 | 109.69 | 163.39 | -66.91 |
| 23Q3 (19) | 1.72 | 1620.0 | -73.46 | -1.56 | -333.33 | 48.51 | -1.29 | 16.77 | 29.51 | 0.29 | 81.25 | 1066.67 | 0.16 | 161.54 | -95.36 | 1.75 | 86.17 | -42.24 | 0 | 0 | 0 | 7.80 | 88.83 | -35.09 | 3.61 | -0.28 | -30.04 | 2.79 | 25.68 | -29.01 | 1.33 | 3.91 | 10.83 | 0.01 | -50.0 | -50.0 | 41.65 | 1365.96 | -66.9 |
| 23Q2 (18) | 0.1 | -98.46 | -98.13 | -0.36 | 76.47 | 86.81 | -1.55 | 19.27 | 25.48 | 0.16 | 45.45 | 60.0 | -0.26 | -105.25 | -109.89 | 0.94 | -51.79 | -65.69 | 0 | 0 | 0 | 4.13 | -55.33 | -56.89 | 3.62 | 19.08 | -40.46 | 2.22 | 29.82 | -40.16 | 1.28 | 0.0 | 10.34 | 0.02 | 0.0 | 0.0 | 2.84 | -98.68 | -97.41 |
| 23Q1 (17) | 6.48 | -38.34 | 84.62 | -1.53 | 21.13 | 49.0 | -1.92 | -52.38 | -100.0 | 0.11 | 175.0 | -74.42 | 4.95 | -42.24 | 870.59 | 1.95 | -0.51 | -38.87 | 0 | 100.0 | 0 | 9.25 | 12.89 | -25.42 | 3.04 | -22.65 | -33.04 | 1.71 | -11.4 | -37.36 | 1.28 | 4.92 | 16.36 | 0.02 | 0.0 | 0.0 | 215.28 | -35.07 | 136.14 |
| 22Q4 (16) | 10.51 | 62.19 | 52.54 | -1.94 | 35.97 | 31.93 | -1.26 | 31.15 | -404.0 | 0.04 | 233.33 | 112.5 | 8.57 | 148.41 | 112.13 | 1.96 | -35.31 | -32.18 | -0.01 | 0 | 0 | 8.19 | -31.83 | -23.68 | 3.93 | -23.84 | -17.26 | 1.93 | -50.89 | -26.89 | 1.22 | 1.67 | 8.93 | 0.02 | 0.0 | 0.0 | 331.55 | 163.5 | 81.89 |
| 22Q3 (15) | 6.48 | 20.9 | 1170.59 | -3.03 | -10.99 | 34.7 | -1.83 | 12.02 | -815.0 | -0.03 | -130.0 | 88.89 | 3.45 | 31.18 | 183.54 | 3.03 | 10.58 | -36.88 | 0 | 0 | 0 | 12.01 | 25.4 | -32.67 | 5.16 | -15.13 | 0.0 | 3.93 | 5.93 | 44.49 | 1.2 | 3.45 | 23.71 | 0.02 | 0.0 | 0.0 | 125.83 | 14.79 | 815.32 |
| 22Q2 (14) | 5.36 | 52.71 | 295.62 | -2.73 | 9.0 | 3.19 | -2.08 | -116.67 | -200.0 | 0.1 | -76.74 | 162.5 | 2.63 | 415.69 | 147.3 | 2.74 | -14.11 | -4.2 | 0 | 0 | 0 | 9.58 | -22.73 | -17.96 | 6.08 | 33.92 | 33.63 | 3.71 | 35.9 | 50.81 | 1.16 | 5.45 | 20.83 | 0.02 | 0.0 | 0.0 | 109.61 | 20.23 | 237.61 |
| 22Q1 (13) | 3.51 | -49.06 | 82.81 | -3.0 | -5.26 | -16.28 | -0.96 | -284.0 | 75.32 | 0.43 | 234.38 | 386.67 | 0.51 | -87.38 | 177.27 | 3.19 | 10.38 | 23.64 | 0 | 0 | 0 | 12.40 | 15.53 | 2.12 | 4.54 | -4.42 | 30.09 | 2.73 | 3.41 | 37.19 | 1.1 | -1.79 | 20.88 | 0.02 | 0.0 | 0.0 | 91.17 | -49.98 | 38.65 |
| 21Q4 (12) | 6.89 | 1250.98 | 36.71 | -2.85 | 38.58 | 1.38 | -0.25 | -25.0 | -143.86 | -0.32 | -18.52 | -255.56 | 4.04 | 197.82 | 87.91 | 2.89 | -39.79 | -2.03 | 0 | 0 | 0 | 10.73 | -39.86 | -21.97 | 4.75 | -7.95 | 38.89 | 2.64 | -2.94 | 100.0 | 1.12 | 15.46 | 24.44 | 0.02 | 0.0 | 0.0 | 182.28 | 1225.96 | -18.99 |
| 21Q3 (11) | 0.51 | 118.61 | -90.97 | -4.64 | -64.54 | -109.01 | -0.2 | -109.62 | 63.64 | -0.27 | -68.75 | -280.0 | -4.13 | 25.72 | -220.41 | 4.8 | 67.83 | 119.18 | 0 | 0 | 0 | 17.84 | 52.8 | 68.42 | 5.16 | 13.41 | 37.23 | 2.72 | 10.57 | 24.77 | 0.97 | 1.04 | 12.79 | 0.02 | 0.0 | 0.0 | 13.75 | 117.26 | -92.55 |
| 21Q2 (10) | -2.74 | -242.71 | -1812.5 | -2.82 | -9.3 | -28.18 | 2.08 | 153.47 | 296.23 | -0.16 | -6.67 | -166.67 | -5.56 | -742.42 | -172.55 | 2.86 | 10.85 | 30.59 | 0 | 0 | 0 | 11.68 | -3.81 | 8.94 | 4.55 | 30.37 | 20.37 | 2.46 | 23.62 | 17.7 | 0.96 | 5.49 | 15.66 | 0.02 | 0.0 | 0.0 | -79.65 | -221.14 | -1563.59 |
| 21Q1 (9) | 1.92 | -61.9 | -82.58 | -2.58 | 10.73 | -186.67 | -3.89 | -782.46 | -444.25 | -0.15 | -66.67 | -130.0 | -0.66 | -130.7 | -106.52 | 2.58 | -12.54 | 186.67 | 0 | 0 | 0 | 12.14 | -11.72 | 111.53 | 3.49 | 2.05 | 78.97 | 1.99 | 50.76 | 67.23 | 0.91 | 1.11 | 8.33 | 0.02 | 0.0 | 0.0 | 65.75 | -70.78 | -87.77 |
| 20Q4 (8) | 5.04 | -10.8 | -11.27 | -2.89 | -30.18 | -96.6 | 0.57 | 203.64 | 119.06 | -0.09 | -160.0 | 40.0 | 2.15 | -37.32 | -48.93 | 2.95 | 34.7 | 82.1 | 0 | 0 | 0 | 13.75 | 29.8 | 57.22 | 3.42 | -9.04 | 36.25 | 1.32 | -39.45 | 32.0 | 0.9 | 4.65 | 5.88 | 0.02 | 0.0 | 0.0 | 225.00 | 21.86 | -25.92 |
| 20Q3 (7) | 5.65 | 3431.25 | 19.45 | -2.22 | -0.91 | 26.0 | -0.55 | 48.11 | -10.0 | 0.15 | 350.0 | -79.45 | 3.43 | 268.14 | 98.27 | 2.19 | 0.0 | -19.49 | 0 | 0 | 0 | 10.60 | -1.16 | -31.99 | 3.76 | -0.53 | 66.37 | 2.18 | 4.31 | 113.73 | 0.86 | 3.61 | 2.38 | 0.02 | 0.0 | 0.0 | 184.64 | 3292.77 | -26.61 |
| 20Q2 (6) | 0.16 | -98.55 | -96.53 | -2.2 | -144.44 | -254.84 | -1.06 | -193.81 | 64.78 | -0.06 | -112.0 | 0 | -2.04 | -120.16 | -151.13 | 2.19 | 143.33 | 138.04 | 0 | 0 | 0 | 10.72 | 86.76 | 109.61 | 3.78 | 93.85 | 91.88 | 2.09 | 75.63 | 75.63 | 0.83 | -1.19 | 0.0 | 0.02 | 0.0 | 0.0 | 5.44 | -98.99 | -97.59 |
| 20Q1 (5) | 11.02 | 94.01 | 3835.71 | -0.9 | 38.78 | 36.17 | 1.13 | 137.79 | 167.26 | 0.5 | 433.33 | 600.0 | 10.12 | 140.38 | 995.58 | 0.9 | -44.44 | -40.4 | 0 | 0 | 0 | 5.74 | -34.38 | -37.62 | 1.95 | -22.31 | 6.56 | 1.19 | 19.0 | 7.21 | 0.84 | -1.18 | 7.69 | 0.02 | 0.0 | 0.0 | 537.56 | 76.98 | 3566.93 |
| 19Q4 (4) | 5.68 | 20.08 | 0.0 | -1.47 | 51.0 | 0.0 | -2.99 | -498.0 | 0.0 | -0.15 | -120.55 | 0.0 | 4.21 | 143.35 | 0.0 | 1.62 | -40.44 | 0.0 | 0 | 0 | 0.0 | 8.75 | -43.85 | 0.0 | 2.51 | 11.06 | 0.0 | 1.0 | -1.96 | 0.0 | 0.85 | 1.19 | 0.0 | 0.02 | 0.0 | 0.0 | 303.74 | 20.73 | 0.0 |
| 19Q3 (3) | 4.73 | 2.6 | 0.0 | -3.0 | -383.87 | 0.0 | -0.5 | 83.39 | 0.0 | 0.73 | 0 | 0.0 | 1.73 | -56.64 | 0.0 | 2.72 | 195.65 | 0.0 | 0 | 0 | 0.0 | 15.58 | 204.63 | 0.0 | 2.26 | 14.72 | 0.0 | 1.02 | -14.29 | 0.0 | 0.84 | 1.2 | 0.0 | 0.02 | 0.0 | 0.0 | 251.60 | 11.34 | 0.0 |
| 19Q2 (2) | 4.61 | 1546.43 | 0.0 | -0.62 | 56.03 | 0.0 | -3.01 | -79.17 | 0.0 | 0 | 100.0 | 0.0 | 3.99 | 453.1 | 0.0 | 0.92 | -39.07 | 0.0 | 0 | 0 | 0.0 | 5.11 | -44.42 | 0.0 | 1.97 | 7.65 | 0.0 | 1.19 | 7.21 | 0.0 | 0.83 | 6.41 | 0.0 | 0.02 | 0.0 | 0.0 | 225.98 | 1441.51 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | -1.41 | 0.0 | 0.0 | -1.68 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -1.13 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.20 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 14.66 | 0.0 | 0.0 |
