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) | 22.4 | -2.57 | -7.28 | 0 | -8.67 | 0 | 0.88 | 0 | 15.12 | -21.62 | 5.35 | 40.42 | 0 | 0 | 3.00 | 50.24 | 9.14 | -31.59 | 7.77 | -15.91 | 5.51 | 3.57 | 0.33 | 50.0 | 164.58 | 5.81 |
| 2022 (9) | 22.99 | 44.23 | -3.7 | 0 | -35.2 | 0 | -0.02 | 0 | 19.29 | 76.65 | 3.81 | -41.47 | 0 | 0 | 2.00 | -35.65 | 13.36 | -34.67 | 9.24 | -38.44 | 5.32 | -4.66 | 0.22 | 57.14 | 155.55 | 102.29 |
| 2021 (8) | 15.94 | -26.95 | -5.02 | 0 | -6.38 | 0 | -0.99 | 0 | 10.92 | -30.36 | 6.51 | 93.75 | 0 | 0 | 3.10 | 45.56 | 20.45 | 128.75 | 15.01 | 278.09 | 5.58 | -14.94 | 0.14 | 100.0 | 76.89 | -62.65 |
| 2020 (7) | 21.82 | 12.42 | -6.14 | 0 | -8.26 | 0 | -1.38 | 0 | 15.68 | 7.03 | 3.36 | -0.3 | 0 | 0 | 2.13 | 14.62 | 8.94 | -35.26 | 3.97 | -58.6 | 6.56 | -9.39 | 0.07 | 16.67 | 205.85 | 79.12 |
| 2019 (6) | 19.41 | -21.77 | -4.76 | 0 | -12.04 | 0 | 0.42 | 0 | 14.65 | -32.08 | 3.37 | -26.58 | 0 | 0 | 1.86 | -22.67 | 13.81 | -13.47 | 9.59 | -12.26 | 7.24 | -13.19 | 0.06 | 0.0 | 114.92 | -10.46 |
| 2018 (5) | 24.81 | 7.78 | -3.24 | 0 | -10.4 | 0 | -0.28 | 0 | 21.57 | 6.62 | 4.59 | 80.71 | 0 | 0 | 2.41 | 76.96 | 15.96 | 28.3 | 10.93 | 76.29 | 8.34 | -5.76 | 0.06 | 50.0 | 128.35 | -15.86 |
| 2017 (4) | 23.02 | -30.85 | -2.79 | 0 | -10.93 | 0 | -0.01 | 0 | 20.23 | -24.57 | 2.54 | -18.59 | -0.56 | 0 | 1.36 | -21.85 | 12.44 | 18.14 | 6.2 | 83.98 | 8.85 | -16.03 | 0.04 | -33.33 | 152.55 | -35.98 |
| 2016 (3) | 33.29 | 50.77 | -6.47 | 0 | -15.26 | 0 | 0.14 | -86.92 | 26.82 | 35.52 | 3.12 | 8.33 | -1.49 | 0 | 1.74 | 10.28 | 10.53 | 190.88 | 3.37 | 224.04 | 10.54 | -14.38 | 0.06 | -25.0 | 238.30 | 44.94 |
| 2015 (2) | 22.08 | 463.27 | -2.29 | 0 | -15.91 | 0 | 1.07 | -71.47 | 19.79 | 1050.58 | 2.88 | -7.1 | 0 | 0 | 1.58 | -9.91 | 3.62 | 0 | 1.04 | 0 | 12.31 | -12.38 | 0.08 | -11.11 | 164.41 | 352.96 |
| 2014 (1) | 3.92 | -47.59 | -2.2 | 0 | -9.49 | 0 | 3.75 | 0 | 1.72 | 0 | 3.1 | -71.16 | 0 | 0 | 1.75 | -70.76 | -1.42 | 0 | -3.34 | 0 | 14.05 | 2.11 | 0.09 | -18.18 | 36.30 | -74.28 |
| 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) | 15.46 | 214.23 | 174.6 | -2.12 | -175.32 | -371.79 | -0.09 | 98.94 | 92.5 | 0.47 | 34.29 | -31.88 | 13.34 | 221.45 | 108.11 | 1.26 | 75.0 | 57.5 | 0 | 0 | 0 | 2.61 | 70.9 | 50.52 | 2.33 | -29.82 | -35.64 | 2.78 | 52.75 | 150.45 | 1.44 | 2.86 | 6.67 | 0.09 | 12.5 | 50.0 | 358.70 | 140.59 | 60.56 |
| 23Q3 (19) | 4.92 | 4.02 | -62.59 | -0.77 | 65.32 | 10.47 | -8.49 | -14050.0 | 33.41 | 0.35 | 45.83 | 167.31 | 4.15 | 65.34 | -66.23 | 0.72 | -61.29 | 2.86 | 0 | 0 | 0 | 1.53 | -63.46 | 11.26 | 3.32 | 28.19 | -29.66 | 1.82 | -38.72 | -60.0 | 1.4 | 5.26 | 5.26 | 0.08 | 0.0 | 33.33 | 149.09 | 38.06 | -32.65 |
| 23Q2 (18) | 4.73 | 275.19 | 93.85 | -2.22 | -1.83 | 19.57 | -0.06 | -20.0 | 99.49 | 0.24 | 233.33 | 50.0 | 2.51 | 151.43 | 884.38 | 1.86 | 23.18 | 37.78 | 0 | 0 | 0 | 4.18 | 6.16 | 50.87 | 2.59 | 187.78 | -13.09 | 2.97 | 1385.0 | 5.69 | 1.33 | -0.75 | 2.31 | 0.08 | 0.0 | 60.0 | 107.99 | 164.79 | 84.12 |
| 23Q1 (17) | -2.7 | -147.96 | -252.54 | -2.18 | -379.49 | -150.57 | -0.05 | 95.83 | 99.47 | -0.18 | -126.09 | 48.57 | -4.88 | -176.13 | -642.22 | 1.51 | 88.75 | 58.95 | 0 | 0 | 0 | 3.94 | 127.03 | 86.0 | 0.9 | -75.14 | -55.88 | 0.2 | -81.98 | -74.36 | 1.34 | -0.74 | 0.0 | 0.08 | 33.33 | 60.0 | -166.67 | -174.6 | -304.33 |
| 22Q4 (16) | 5.63 | -57.19 | 373.11 | 0.78 | 190.7 | 155.32 | -1.2 | 90.59 | -46.34 | 0.69 | 232.69 | 202.99 | 6.41 | -47.84 | 3013.64 | 0.8 | 14.29 | -56.99 | 0 | 0 | 0 | 1.73 | 26.32 | -47.36 | 3.62 | -23.31 | -34.66 | 1.11 | -75.6 | -75.11 | 1.35 | 1.5 | 9.76 | 0.06 | 0.0 | 50.0 | 223.41 | 0.92 | 975.76 |
| 22Q3 (15) | 13.15 | 438.93 | 56.18 | -0.86 | 68.84 | 50.86 | -12.75 | -7.78 | -132.66 | -0.52 | -425.0 | -15.56 | 12.29 | 3940.62 | 84.26 | 0.7 | -48.15 | -66.02 | 0 | 0 | 0 | 1.37 | -50.45 | -64.2 | 4.72 | 58.39 | -7.99 | 4.55 | 61.92 | 23.64 | 1.33 | 2.31 | 7.26 | 0.06 | 20.0 | 50.0 | 221.38 | 277.44 | 30.41 |
| 22Q2 (14) | 2.44 | 37.85 | -51.2 | -2.76 | -217.24 | -119.05 | -11.83 | -25.58 | -29475.0 | 0.16 | 145.71 | -11.11 | -0.32 | -135.56 | -108.56 | 1.35 | 42.11 | -18.67 | 0 | 0 | 0 | 2.77 | 30.88 | -12.77 | 2.98 | 46.08 | -43.88 | 2.81 | 260.26 | -26.63 | 1.3 | -2.99 | -15.03 | 0.05 | 0.0 | 25.0 | 58.65 | -28.09 | -36.65 |
| 22Q1 (13) | 1.77 | 48.74 | 33.08 | -0.87 | 38.3 | -42.62 | -9.42 | -1048.78 | -18740.0 | -0.35 | 47.76 | -600.0 | 0.9 | 509.09 | 25.0 | 0.95 | -48.92 | 2.15 | 0 | 0 | 0 | 2.12 | -35.75 | 7.61 | 2.04 | -63.18 | -54.36 | 0.78 | -82.51 | -74.34 | 1.34 | 8.94 | -15.19 | 0.05 | 25.0 | 66.67 | 81.57 | 292.75 | 185.18 |
| 21Q4 (12) | 1.19 | -85.87 | -79.41 | -1.41 | 19.43 | -781.25 | -0.82 | 85.04 | -1071.43 | -0.67 | -48.89 | 50.74 | -0.22 | -103.3 | -103.91 | 1.86 | -9.71 | 353.66 | 0 | 0 | 0 | 3.29 | -14.09 | 253.0 | 5.54 | 7.99 | 97.15 | 4.46 | 21.2 | 184.08 | 1.23 | -0.81 | -27.22 | 0.04 | 0.0 | 100.0 | 20.77 | -87.77 | -88.21 |
| 21Q3 (11) | 8.42 | 68.4 | 15.34 | -1.75 | -38.89 | 50.42 | -5.48 | -13600.0 | 32.26 | -0.45 | -350.0 | -309.09 | 6.67 | 78.34 | 76.92 | 2.06 | 24.1 | 274.55 | 0 | 0 | 0 | 3.83 | 20.75 | 218.01 | 5.13 | -3.39 | 21.56 | 3.68 | -3.92 | 96.79 | 1.24 | -18.95 | -24.85 | 0.04 | 0.0 | 300.0 | 169.76 | 83.34 | -17.91 |
| 21Q2 (10) | 5.0 | 275.94 | 11.36 | -1.26 | -106.56 | -1.61 | -0.04 | 20.0 | 20.0 | 0.18 | 460.0 | -68.42 | 3.74 | 419.44 | 15.08 | 1.66 | 78.49 | 45.61 | 0 | 0 | 0 | 3.18 | 61.46 | 8.1 | 5.31 | 18.79 | 91.7 | 3.83 | 25.99 | 129.34 | 1.53 | -3.16 | -3.16 | 0.04 | 33.33 | 100.0 | 92.59 | 223.73 | -32.57 |
| 21Q1 (9) | 1.33 | -76.99 | -68.63 | -0.61 | -281.25 | 49.59 | -0.05 | 28.57 | 16.67 | -0.05 | 96.32 | 89.8 | 0.72 | -87.19 | -76.24 | 0.93 | 126.83 | -26.19 | 0 | 0 | 0 | 1.97 | 110.76 | -54.38 | 4.47 | 59.07 | 613.79 | 3.04 | 93.63 | 366.67 | 1.58 | -6.51 | -3.66 | 0.03 | 50.0 | 50.0 | 28.60 | -83.77 | -96.49 |
| 20Q4 (8) | 5.78 | -20.82 | 35.68 | -0.16 | 95.47 | 89.33 | -0.07 | 99.13 | 87.27 | -1.36 | -1136.36 | -88.89 | 5.62 | 49.07 | 103.62 | 0.41 | -25.45 | -66.39 | 0 | 0 | 0 | 0.93 | -22.6 | -69.65 | 2.81 | -33.41 | 44.85 | 1.57 | -16.04 | 137.88 | 1.69 | 2.42 | -2.31 | 0.02 | 100.0 | 0.0 | 176.22 | -14.79 | -0.31 |
| 20Q3 (7) | 7.3 | 62.58 | -28.71 | -3.53 | -184.68 | -508.62 | -8.09 | -16080.0 | 29.22 | -0.11 | -119.3 | -466.67 | 3.77 | 16.0 | -60.97 | 0.55 | -51.75 | -5.17 | 0 | 0 | 0 | 1.21 | -58.96 | 3.35 | 4.22 | 52.35 | -19.47 | 1.87 | 11.98 | -51.8 | 1.65 | 4.43 | -9.34 | 0.01 | -50.0 | -50.0 | 206.80 | 50.61 | 15.52 |
| 20Q2 (6) | 4.49 | 5.9 | 393.41 | -1.24 | -2.48 | -20.39 | -0.05 | 16.67 | -600.0 | 0.57 | 216.33 | 5600.0 | 3.25 | 7.26 | 2808.33 | 1.14 | -9.52 | 34.12 | 0 | 0 | 0 | 2.94 | -31.86 | 75.21 | 2.77 | 418.39 | -40.94 | 1.67 | 246.49 | -58.56 | 1.58 | -3.66 | -15.05 | 0.02 | 0.0 | 100.0 | 137.31 | -83.16 | 790.24 |
| 20Q1 (5) | 4.24 | -0.47 | 6.0 | -1.21 | 19.33 | 26.22 | -0.06 | 89.09 | 14.29 | -0.49 | 31.94 | -144.55 | 3.03 | 9.78 | 28.39 | 1.26 | 3.28 | 75.0 | 0 | 0 | 0 | 4.31 | 40.2 | 145.95 | -0.87 | -144.85 | -144.85 | -1.14 | -272.73 | -212.87 | 1.64 | -5.2 | -10.38 | 0.02 | 0.0 | 0.0 | 815.38 | 361.29 | 483.0 |
| 19Q4 (4) | 4.26 | -58.4 | 0.0 | -1.5 | -158.62 | 0.0 | -0.55 | 95.19 | 0.0 | -0.72 | -2500.0 | 0.0 | 2.76 | -71.43 | 0.0 | 1.22 | 110.34 | 0.0 | 0 | 0 | 0.0 | 3.07 | 163.57 | 0.0 | 1.94 | -62.98 | 0.0 | 0.66 | -82.99 | 0.0 | 1.73 | -4.95 | 0.0 | 0.02 | 0.0 | 0.0 | 176.76 | -1.26 | 0.0 |
| 19Q3 (3) | 10.24 | 1025.27 | 0.0 | -0.58 | 43.69 | 0.0 | -11.43 | -114400.0 | 0.0 | 0.03 | 200.0 | 0.0 | 9.66 | 8150.0 | 0.0 | 0.58 | -31.76 | 0.0 | 0 | 0 | 0.0 | 1.17 | -30.42 | 0.0 | 5.24 | 11.73 | 0.0 | 3.88 | -3.72 | 0.0 | 1.82 | -2.15 | 0.0 | 0.02 | 100.0 | 0.0 | 179.02 | 1060.69 | 0.0 |
| 19Q2 (2) | 0.91 | -77.25 | 0.0 | -1.03 | 37.2 | 0.0 | 0.01 | 114.29 | 0.0 | 0.01 | -99.09 | 0.0 | -0.12 | -105.08 | 0.0 | 0.85 | 18.06 | 0.0 | 0 | 0 | 0.0 | 1.68 | -4.34 | 0.0 | 4.69 | 141.75 | 0.0 | 4.03 | 299.01 | 0.0 | 1.86 | 1.64 | 0.0 | 0.01 | -50.0 | 0.0 | 15.42 | -88.97 | 0.0 |
| 19Q1 (1) | 4.0 | 0.0 | 0.0 | -1.64 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 139.86 | 0.0 | 0.0 |
