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) | 24.6 | -3.0 | -3.88 | 0 | -19.85 | 0 | -6.78 | 0 | 20.72 | 88.19 | 12.01 | -21.19 | 0 | 0 | 9.98 | -16.63 | 15.39 | -8.28 | 16.96 | 36.77 | 13.88 | 6.85 | 0.33 | -8.33 | 78.92 | -19.86 |
| 2022 (9) | 25.36 | 3.38 | -14.35 | 0 | -9.77 | 0 | 0.45 | 4400.0 | 11.01 | 47.39 | 15.24 | -14.29 | -0.12 | 0 | 11.97 | -12.23 | 16.78 | -7.4 | 12.4 | -11.11 | 12.99 | 10.18 | 0.36 | -10.0 | 98.49 | 4.95 |
| 2021 (8) | 24.53 | -19.31 | -17.06 | 0 | -7.48 | 0 | 0.01 | 0 | 7.47 | -64.1 | 17.78 | 71.95 | -0.06 | 0 | 13.64 | 62.83 | 18.12 | -7.65 | 13.95 | -6.81 | 11.79 | 7.38 | 0.4 | -18.37 | 93.84 | -18.38 |
| 2020 (7) | 30.4 | 13.31 | -9.59 | 0 | -19.18 | 0 | -0.32 | 0 | 20.81 | 160.45 | 10.34 | -22.49 | -0.1 | 0 | 8.38 | -25.55 | 19.62 | 14.8 | 14.97 | 10.72 | 10.98 | 3.29 | 0.49 | -2.0 | 114.98 | 5.64 |
| 2019 (6) | 26.83 | 100.37 | -18.84 | 0 | -4.66 | 0 | 0.83 | 1283.33 | 7.99 | 0 | 13.34 | -2.7 | -0.26 | 0 | 11.25 | -14.78 | 17.09 | 19.09 | 13.52 | 11.09 | 10.63 | 109.25 | 0.5 | 13.64 | 108.84 | 43.8 |
| 2018 (5) | 13.39 | -14.93 | -14.61 | 0 | 0.71 | 2266.67 | 0.06 | -68.42 | -1.22 | 0 | 13.71 | -6.48 | -0.58 | 0 | 13.20 | -12.85 | 14.35 | 13.53 | 12.17 | 2.7 | 5.08 | 3.89 | 0.44 | -26.67 | 75.69 | -16.61 |
| 2017 (4) | 15.74 | 91.72 | -11.99 | 0 | 0.03 | 0 | 0.19 | -85.82 | 3.75 | 0 | 14.66 | 47.78 | -0.55 | 0 | 15.15 | 43.57 | 12.64 | -13.84 | 11.85 | -8.21 | 4.89 | 9.15 | 0.6 | -10.45 | 90.77 | 99.68 |
| 2016 (3) | 8.21 | -42.51 | -8.5 | 0 | -1.21 | 0 | 1.34 | 737.5 | -0.29 | 0 | 9.92 | 22.77 | -0.2 | 0 | 10.55 | 18.15 | 14.67 | 4.12 | 12.91 | -2.71 | 4.48 | 16.06 | 0.67 | 1.52 | 45.46 | -43.37 |
| 2015 (2) | 14.28 | 2.44 | -5.09 | 0 | -8.47 | 0 | 0.16 | 0 | 9.19 | 93.88 | 8.08 | -2.53 | -0.16 | 0 | 8.93 | -8.1 | 14.09 | 20.02 | 13.27 | 34.04 | 3.86 | 14.88 | 0.66 | 11.86 | 80.27 | -20.25 |
| 2014 (1) | 13.94 | -4.78 | -9.2 | 0 | -7.05 | 0 | -0.33 | 0 | 4.74 | -47.57 | 8.29 | 32.85 | -0.79 | 0 | 9.72 | 17.57 | 11.74 | 7.81 | 9.9 | 12.12 | 3.36 | 4.35 | 0.59 | 37.21 | 100.65 | -14.2 |
| 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) | 9.12 | 86.5 | 10.01 | -1.32 | 56.15 | 64.8 | -5.36 | 27.17 | -114.4 | 0.16 | 135.56 | -68.63 | 7.8 | 314.89 | 71.81 | 1.28 | -66.4 | -67.76 | 0 | 0 | 0 | 4.10 | -66.8 | -67.38 | 4.22 | 1.2 | -3.43 | 3.1 | 9.54 | -2.82 | 3.49 | 0.87 | 4.49 | 0.08 | 0.0 | -11.11 | 136.73 | 78.11 | 9.19 |
| 23Q3 (19) | 4.89 | -16.27 | -25.0 | -3.01 | -189.58 | 48.72 | -7.36 | 14.81 | -320.57 | -0.45 | 92.11 | -184.91 | 1.88 | -79.57 | 189.23 | 3.81 | 16.51 | -41.02 | 0 | 0 | 100.0 | 12.34 | 10.17 | -39.15 | 4.17 | 37.17 | -6.29 | 2.83 | -66.39 | -7.21 | 3.46 | -0.86 | 5.81 | 0.08 | 0.0 | -11.11 | 76.77 | 57.61 | -24.53 |
| 23Q2 (18) | 5.84 | 22.69 | 2.46 | 3.36 | 215.46 | 296.49 | -8.64 | -672.19 | -87.83 | -5.7 | -621.52 | -2378.26 | 9.2 | 397.3 | 130.58 | 3.27 | -10.16 | 83.71 | 0 | 0 | 100.0 | 11.20 | -10.66 | 102.59 | 3.04 | -23.23 | -23.23 | 8.42 | 223.85 | 156.71 | 3.49 | 0.87 | 9.4 | 0.08 | -11.11 | 300.0 | 48.71 | -37.07 | -44.54 |
| 23Q1 (17) | 4.76 | -42.58 | -1.86 | -2.91 | 22.4 | 3.64 | 1.51 | 160.4 | 264.13 | -0.79 | -254.9 | -119.44 | 1.85 | -59.25 | 1.09 | 3.64 | -8.31 | 20.13 | 0 | 0 | 0 | 12.54 | -0.16 | 30.97 | 3.96 | -9.38 | -1.0 | 2.6 | -18.5 | -9.72 | 3.46 | 3.59 | 8.81 | 0.09 | 0.0 | -43.75 | 77.40 | -38.19 | -0.74 |
| 22Q4 (16) | 8.29 | 27.15 | 6.01 | -3.75 | 36.12 | -22.55 | -2.5 | -42.86 | 52.92 | 0.51 | -3.77 | 563.64 | 4.54 | 598.46 | -4.62 | 3.97 | -38.54 | 30.59 | 0 | 100.0 | -100.0 | 12.56 | -38.08 | 41.33 | 4.37 | -1.8 | -5.82 | 3.19 | 4.59 | -24.41 | 3.34 | 2.14 | 7.05 | 0.09 | 0.0 | -10.0 | 125.23 | 23.11 | 19.14 |
| 22Q3 (15) | 6.52 | 14.39 | -11.29 | -5.87 | -243.27 | -25.16 | -1.75 | 61.96 | -33.59 | 0.53 | 330.43 | 60.61 | 0.65 | -83.71 | -75.56 | 6.46 | 262.92 | 23.52 | -0.01 | 90.91 | 50.0 | 20.28 | 266.8 | 29.18 | 4.45 | 12.37 | -4.71 | 3.05 | -7.01 | -12.36 | 3.27 | 2.51 | 7.92 | 0.09 | 350.0 | -10.0 | 101.72 | 15.81 | -8.52 |
| 22Q2 (14) | 5.7 | 17.53 | 6.54 | -1.71 | 43.38 | 74.36 | -4.6 | -400.0 | -1869.23 | -0.23 | 36.11 | -179.31 | 3.99 | 118.03 | 402.27 | 1.78 | -41.25 | -73.39 | -0.11 | 0 | -450.0 | 5.53 | -42.24 | -73.42 | 3.96 | -1.0 | -13.16 | 3.28 | 13.89 | 2.5 | 3.19 | 0.31 | 11.15 | 0.02 | -87.5 | -80.0 | 87.83 | 12.64 | 1.29 |
| 22Q1 (13) | 4.85 | -37.98 | 20.65 | -3.02 | 1.31 | -14.39 | -0.92 | 82.67 | 17.86 | -0.36 | -227.27 | 28.0 | 1.83 | -61.55 | 32.61 | 3.03 | -0.33 | 7.07 | 0 | -100.0 | 100.0 | 9.57 | 7.73 | 3.82 | 4.0 | -13.79 | -5.88 | 2.88 | -31.75 | -5.57 | 3.18 | 1.92 | 14.8 | 0.16 | 60.0 | 45.45 | 77.97 | -25.81 | 15.02 |
| 21Q4 (12) | 7.82 | 6.39 | -22.27 | -3.06 | 34.75 | 5.26 | -5.31 | -305.34 | 10.15 | -0.11 | -133.33 | -140.74 | 4.76 | 78.95 | -30.31 | 3.04 | -41.87 | -1.62 | 0.02 | 200.0 | 0 | 8.89 | -43.4 | -7.28 | 4.64 | -0.64 | -9.38 | 4.22 | 21.26 | 1.69 | 3.12 | 2.97 | 11.43 | 0.1 | 0.0 | -16.67 | 105.11 | -5.47 | -26.13 |
| 21Q3 (11) | 7.35 | 37.38 | -24.46 | -4.69 | 29.69 | -125.48 | -1.31 | -603.85 | 82.08 | 0.33 | 13.79 | 650.0 | 2.66 | 301.52 | -65.23 | 5.23 | -21.82 | 92.28 | -0.02 | 0.0 | -100.0 | 15.70 | -24.52 | 87.6 | 4.67 | 2.41 | -21.38 | 3.48 | 8.75 | -22.67 | 3.03 | 5.57 | 10.58 | 0.1 | 0.0 | -16.67 | 111.20 | 28.24 | -15.89 |
| 21Q2 (10) | 5.35 | 33.08 | -10.68 | -6.67 | -152.65 | -197.77 | 0.26 | 123.21 | 105.15 | 0.29 | 158.0 | 146.03 | -1.32 | -195.65 | -135.2 | 6.69 | 136.4 | 161.33 | -0.02 | 50.0 | 0 | 20.80 | 125.59 | 136.22 | 4.56 | 7.29 | 3.17 | 3.2 | 4.92 | -4.48 | 2.87 | 3.61 | 5.9 | 0.1 | -9.09 | -16.67 | 86.71 | 27.91 | -10.54 |
| 21Q1 (9) | 4.02 | -60.04 | -12.99 | -2.64 | 18.27 | -30.05 | -1.12 | 81.05 | -21.74 | -0.5 | -285.19 | -600.0 | 1.38 | -79.8 | -46.72 | 2.83 | -8.41 | 42.93 | -0.04 | 0 | 60.0 | 9.22 | -3.79 | 38.04 | 4.25 | -16.99 | 2.66 | 3.05 | -26.51 | 2.35 | 2.77 | -1.07 | 1.47 | 0.11 | -8.33 | -8.33 | 67.79 | -52.36 | -14.45 |
| 20Q4 (8) | 10.06 | 3.39 | -2.8 | -3.23 | -55.29 | -34.58 | -5.91 | 19.15 | 9.49 | 0.27 | 550.0 | -50.91 | 6.83 | -10.72 | -14.09 | 3.09 | 13.6 | 43.06 | 0 | 100.0 | 100.0 | 9.58 | 14.52 | 41.01 | 5.12 | -13.8 | -2.29 | 4.15 | -7.78 | 18.57 | 2.8 | 2.19 | 3.32 | 0.12 | 0.0 | 0.0 | 142.29 | 7.63 | -12.98 |
| 20Q3 (7) | 9.73 | 62.44 | 46.1 | -2.08 | 7.14 | 27.02 | -7.31 | -44.75 | -111.88 | -0.06 | 90.48 | -200.0 | 7.65 | 104.0 | 100.79 | 2.72 | 6.25 | -5.88 | -0.01 | 0 | 66.67 | 8.37 | -4.96 | -10.98 | 5.94 | 34.39 | 20.49 | 4.5 | 34.33 | 18.73 | 2.74 | 1.11 | 1.86 | 0.12 | 0.0 | -7.69 | 132.20 | 36.39 | 31.21 |
| 20Q2 (6) | 5.99 | 29.65 | 30.5 | -2.24 | -10.34 | 22.22 | -5.05 | -448.91 | -147.55 | -0.63 | -730.0 | -584.62 | 3.75 | 44.79 | 119.3 | 2.56 | 29.29 | -14.09 | 0 | 100.0 | 100.0 | 8.81 | 31.83 | -15.34 | 4.42 | 6.76 | 16.32 | 3.35 | 12.42 | 16.72 | 2.71 | -0.73 | 3.04 | 0.12 | 0.0 | -7.69 | 96.93 | 22.31 | 18.89 |
| 20Q1 (5) | 4.62 | -55.36 | -11.66 | -2.03 | 15.42 | 81.05 | -0.92 | 85.91 | -112.5 | 0.1 | -81.82 | 11.11 | 2.59 | -67.42 | 147.26 | 1.98 | -8.33 | -62.71 | -0.1 | 44.44 | -400.0 | 6.68 | -1.72 | -65.54 | 4.14 | -20.99 | 32.69 | 2.98 | -14.86 | -11.57 | 2.73 | 0.74 | 5.0 | 0.12 | 0.0 | 0.0 | 79.25 | -51.53 | -7.72 |
| 19Q4 (4) | 10.35 | 55.41 | 0.0 | -2.4 | 15.79 | 0.0 | -6.53 | -89.28 | 0.0 | 0.55 | 816.67 | 0.0 | 7.95 | 108.66 | 0.0 | 2.16 | -25.26 | 0.0 | -0.18 | -500.0 | 0.0 | 6.80 | -27.71 | 0.0 | 5.24 | 6.29 | 0.0 | 3.5 | -7.65 | 0.0 | 2.71 | 0.74 | 0.0 | 0.12 | -7.69 | 0.0 | 163.51 | 62.28 | 0.0 |
| 19Q3 (3) | 6.66 | 45.1 | 0.0 | -2.85 | 1.04 | 0.0 | -3.45 | -69.12 | 0.0 | 0.06 | -53.85 | 0.0 | 3.81 | 122.81 | 0.0 | 2.89 | -3.02 | 0.0 | -0.03 | 50.0 | 0.0 | 9.40 | -9.61 | 0.0 | 4.93 | 29.74 | 0.0 | 3.79 | 32.06 | 0.0 | 2.69 | 2.28 | 0.0 | 0.13 | 0.0 | 0.0 | 100.76 | 23.59 | 0.0 |
| 19Q2 (2) | 4.59 | -12.24 | 0.0 | -2.88 | 73.11 | 0.0 | -2.04 | -127.72 | 0.0 | 0.13 | 44.44 | 0.0 | 1.71 | 131.2 | 0.0 | 2.98 | -43.88 | 0.0 | -0.06 | -200.0 | 0.0 | 10.40 | -46.35 | 0.0 | 3.8 | 21.79 | 0.0 | 2.87 | -14.84 | 0.0 | 2.63 | 1.15 | 0.0 | 0.13 | 8.33 | 0.0 | 81.53 | -5.07 | 0.0 |
| 19Q1 (1) | 5.23 | 0.0 | 0.0 | -10.71 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -5.48 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 19.39 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | 3.37 | 0.0 | 0.0 | 2.6 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 85.88 | 0.0 | 0.0 |
