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) | 7.42 | -26.82 | -6.45 | 0 | -2.48 | 0 | -0.28 | 0 | 0.97 | -86.08 | 1.13 | -45.93 | -0.02 | 0 | 7.59 | -46.77 | 3.45 | 15.38 | 2.82 | 2.55 | 3.68 | 1.66 | 0.04 | 0.0 | 113.46 | -28.28 |
| 2022 (9) | 10.14 | 1.91 | -3.17 | 0 | -5.52 | 0 | -0.77 | 0 | 6.97 | 374.15 | 2.09 | -75.18 | -0.01 | 0 | 14.27 | -51.78 | 2.99 | -77.0 | 2.75 | -73.22 | 3.62 | 30.69 | 0.04 | 33.33 | 158.19 | 107.79 |
| 2021 (8) | 9.95 | -0.7 | -8.48 | 0 | -7.45 | 0 | 0.61 | -16.44 | 1.47 | 0 | 8.42 | -22.68 | -0.05 | 0 | 29.59 | -40.42 | 13.0 | 24.52 | 10.27 | 23.73 | 2.77 | 82.24 | 0.03 | 50.0 | 76.13 | -25.24 |
| 2020 (7) | 10.02 | 19.14 | -10.97 | 0 | -5.82 | 0 | 0.73 | 7200.0 | -0.95 | 0 | 10.89 | 155.63 | -0.08 | 0 | 49.66 | 99.1 | 10.44 | 31.65 | 8.3 | 28.28 | 1.52 | 2.7 | 0.02 | 0 | 101.83 | -3.74 |
| 2019 (6) | 8.41 | -5.82 | -1.41 | 0 | -6.82 | 0 | 0.01 | 0 | 7.0 | 295.48 | 4.26 | 97.22 | 0 | 0 | 24.94 | 108.31 | 7.93 | -12.76 | 6.47 | -14.64 | 1.48 | 2.07 | 0 | 0 | 105.79 | 6.97 |
| 2018 (5) | 8.93 | -8.78 | -7.16 | 0 | -7.52 | 0 | -0.23 | 0 | 1.77 | -72.89 | 2.16 | -33.94 | 0 | 0 | 11.97 | -28.12 | 9.09 | -11.66 | 7.58 | -9.65 | 1.45 | 3.57 | 0 | 0 | 98.89 | -1.01 |
| 2017 (4) | 9.79 | 2.73 | -3.26 | 0 | -7.25 | 0 | 0.06 | -80.65 | 6.53 | -48.01 | 3.27 | 678.57 | 0 | 0 | 16.66 | 657.15 | 10.29 | 5.32 | 8.39 | 3.97 | 1.4 | -2.1 | 0.01 | 0.0 | 99.90 | -0.31 |
| 2016 (3) | 9.53 | 2.03 | 3.03 | 0 | -6.87 | 0 | 0.31 | -65.93 | 12.56 | 230.53 | 0.42 | -80.28 | 0 | 0 | 2.20 | -81.81 | 9.77 | 12.82 | 8.07 | 5.77 | 1.43 | -5.3 | 0.01 | 0.0 | 100.21 | -1.83 |
| 2015 (2) | 9.34 | 32.29 | -5.54 | 0 | -4.6 | 0 | 0.91 | 1037.5 | 3.8 | -35.15 | 2.13 | 77.5 | 0 | 0 | 12.10 | 29.82 | 8.66 | 64.95 | 7.63 | 61.31 | 1.51 | -9.58 | 0.01 | 0.0 | 102.08 | -7.32 |
| 2014 (1) | 7.06 | -1.12 | -1.2 | 0 | -4.27 | 0 | 0.08 | -80.49 | 5.86 | -5.18 | 1.2 | 27.66 | 0 | 0 | 9.32 | 27.86 | 5.25 | 9.15 | 4.73 | -0.42 | 1.67 | -13.47 | 0.01 | 0.0 | 110.14 | 3.2 |
| 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) | 1.81 | 0.0 | 19.08 | 0.09 | -59.09 | 107.56 | 0 | 100.0 | 0 | -0.35 | -1266.67 | -2.94 | 1.9 | -6.4 | 475.76 | 0.64 | 433.33 | 433.33 | -0.02 | 0 | 0 | 15.46 | 410.14 | 359.9 | 1.25 | 31.58 | 108.33 | 0.84 | -7.69 | 104.88 | 0.93 | 1.09 | 2.2 | 0.01 | 0.0 | 0.0 | 101.69 | 3.37 | -11.03 |
| 23Q3 (19) | 1.81 | -3.72 | 0.0 | 0.22 | 103.91 | -92.2 | -2.48 | 0 | 55.07 | 0.03 | -80.0 | 114.29 | 2.03 | 154.13 | -56.16 | 0.12 | -20.0 | 20.0 | 0 | 0 | 100.0 | 3.03 | -27.27 | -1.82 | 0.95 | 33.8 | 86.27 | 0.91 | 42.19 | 37.88 | 0.92 | 0.0 | 2.22 | 0.01 | 0.0 | 0.0 | 98.37 | -17.85 | -14.67 |
| 23Q2 (18) | 1.88 | -1.57 | -16.07 | -5.63 | -398.23 | -188.72 | 0 | 0 | 0 | 0.15 | 225.0 | 850.0 | -3.75 | -580.77 | -1393.1 | 0.15 | -31.82 | -71.15 | 0 | 100.0 | 0 | 4.17 | -39.77 | -69.63 | 0.71 | 33.96 | -31.73 | 0.64 | 45.45 | -27.27 | 0.92 | 0.0 | 2.22 | 0.01 | 0.0 | 0.0 | 119.75 | -14.11 | -4.31 |
| 23Q1 (17) | 1.91 | 25.66 | -58.21 | -1.13 | 5.04 | 60.35 | 0 | 0 | 0 | -0.12 | 64.71 | 42.86 | 0.78 | 136.36 | -54.65 | 0.22 | 83.33 | -83.7 | -0.01 | 0 | 0 | 6.92 | 105.82 | -79.25 | 0.53 | -11.67 | -37.65 | 0.44 | 7.32 | -45.0 | 0.92 | 1.1 | 1.1 | 0.01 | 0.0 | 0.0 | 139.42 | 21.99 | -47.53 |
| 22Q4 (16) | 1.52 | -16.02 | -50.97 | -1.19 | -142.2 | -11.21 | 0 | 100.0 | 100.0 | -0.34 | -61.9 | 34.62 | 0.33 | -92.87 | -83.74 | 0.12 | 20.0 | -88.99 | 0 | 100.0 | 0 | 3.36 | 8.91 | -84.24 | 0.6 | 17.65 | -58.33 | 0.41 | -37.88 | -62.73 | 0.91 | 1.11 | -1.09 | 0.01 | 0.0 | 0.0 | 114.29 | -0.87 | -25.16 |
| 22Q3 (15) | 1.81 | -19.2 | -10.4 | 2.82 | 244.62 | 224.23 | -5.52 | 0 | 0 | -0.21 | -950.0 | -158.33 | 4.63 | 1496.55 | 1952.0 | 0.1 | -80.77 | -96.5 | -0.01 | 0 | 66.67 | 3.09 | -77.5 | -92.04 | 0.51 | -50.96 | -85.17 | 0.66 | -25.0 | -76.84 | 0.9 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 115.29 | -7.87 | 106.03 |
| 22Q2 (14) | 2.24 | -50.98 | 12.0 | -1.95 | 31.58 | 31.58 | 0 | 0 | 0 | -0.02 | 90.48 | -103.23 | 0.29 | -83.14 | 134.12 | 0.52 | -61.48 | -74.38 | 0 | 0 | 100.0 | 13.72 | -58.84 | -42.48 | 1.04 | 22.35 | -76.36 | 0.88 | 10.0 | -74.79 | 0.9 | -1.1 | 55.17 | 0.01 | 0.0 | 0.0 | 125.14 | -52.9 | 155.28 |
| 22Q1 (13) | 4.57 | 47.42 | 61.48 | -2.85 | -166.36 | -23.91 | 0 | 100.0 | 0 | -0.21 | 59.62 | -240.0 | 1.72 | -15.27 | 224.53 | 1.35 | 23.85 | -44.67 | 0 | 0 | 0 | 33.33 | 56.27 | 1.78 | 0.85 | -40.97 | -77.21 | 0.8 | -27.27 | -71.73 | 0.91 | -1.09 | 71.7 | 0.01 | 0.0 | 0.0 | 265.70 | 73.99 | 216.4 |
| 21Q4 (12) | 3.1 | 53.47 | -20.31 | -1.07 | 52.86 | 69.25 | -7.45 | 0 | 0 | -0.52 | -244.44 | -966.67 | 2.03 | 912.0 | 395.12 | 1.09 | -61.89 | -68.5 | 0 | 100.0 | 100.0 | 21.33 | -44.96 | -60.79 | 1.44 | -58.14 | -55.14 | 1.1 | -61.4 | -55.82 | 0.92 | 22.67 | 124.39 | 0.01 | 0.0 | 0.0 | 152.71 | 172.91 | 14.24 |
| 21Q3 (11) | 2.02 | 1.0 | -33.99 | -2.27 | 20.35 | 29.28 | 0 | 0 | 100.0 | 0.36 | -41.94 | 9.09 | -0.25 | 70.59 | -66.67 | 2.86 | 40.89 | -10.62 | -0.03 | -50.0 | -50.0 | 38.75 | 62.46 | -32.79 | 3.44 | -21.82 | 33.85 | 2.85 | -18.34 | 41.09 | 0.75 | 29.31 | 92.31 | 0.01 | 0.0 | 0 | 55.96 | 14.15 | -55.93 |
| 21Q2 (10) | 2.0 | -29.33 | 6.95 | -2.85 | -23.91 | -28.38 | 0 | 0 | 0 | 0.62 | 313.33 | 77.14 | -0.85 | -260.38 | -142.86 | 2.03 | -16.8 | -31.88 | -0.02 | 0 | -102.63 | 23.85 | -27.17 | -58.3 | 4.4 | 17.96 | 77.42 | 3.49 | 23.32 | 80.83 | 0.58 | 9.43 | 61.11 | 0.01 | 0.0 | 0 | 49.02 | -41.63 | -39.97 |
| 21Q1 (9) | 2.83 | -27.25 | 133.88 | -2.3 | 33.91 | -11.65 | 0 | 0 | 0 | 0.15 | 150.0 | 1600.0 | 0.53 | 29.27 | 162.35 | 2.44 | -29.48 | 95.2 | 0 | 100.0 | 100.0 | 32.75 | -39.8 | 26.03 | 3.73 | 16.2 | 71.1 | 2.83 | 13.65 | 52.15 | 0.53 | 29.27 | 47.22 | 0.01 | 0.0 | 0 | 83.98 | -37.18 | 54.07 |
| 20Q4 (8) | 3.89 | 27.12 | 105.82 | -3.48 | -8.41 | -154.01 | 0 | 100.0 | 0 | 0.06 | -81.82 | 110.71 | 0.41 | 373.33 | -21.15 | 3.46 | 8.12 | 152.55 | -0.01 | 50.0 | 0 | 54.40 | -5.65 | 73.53 | 3.21 | 24.9 | 53.59 | 2.49 | 23.27 | 59.62 | 0.41 | 5.13 | 13.89 | 0.01 | 0 | 0 | 133.68 | 5.28 | 35.8 |
| 20Q3 (7) | 3.06 | 63.64 | 94.9 | -3.21 | -44.59 | -296.3 | -5.82 | 0 | 14.66 | 0.33 | -5.71 | 560.0 | -0.15 | 57.14 | -119.74 | 3.2 | 7.38 | 210.68 | -0.02 | -102.63 | 0 | 57.66 | 0.8 | 132.31 | 2.57 | 3.63 | 38.17 | 2.02 | 4.66 | 29.49 | 0.39 | 8.33 | 5.41 | 0 | 0 | 0 | 126.97 | 55.49 | 56.09 |
| 20Q2 (6) | 1.87 | 54.55 | 1.08 | -2.22 | -7.77 | -119.8 | 0 | 0 | 0 | 0.35 | 3600.0 | -12.5 | -0.35 | 58.82 | -141.67 | 2.98 | 138.4 | 267.9 | 0.76 | 195.0 | 0 | 57.20 | 120.1 | 203.64 | 2.48 | 13.76 | 28.5 | 1.93 | 3.76 | 16.27 | 0.36 | 0.0 | -2.7 | 0 | 0 | 0 | 81.66 | 49.82 | -10.4 |
| 20Q1 (5) | 1.21 | -35.98 | -61.09 | -2.06 | -50.36 | -215.73 | 0 | 0 | 0 | -0.01 | 98.21 | -108.33 | -0.85 | -263.46 | -117.38 | 1.25 | -8.76 | 17.92 | -0.8 | 0 | 0 | 25.99 | -17.11 | 4.44 | 2.18 | 4.31 | 6.34 | 1.86 | 19.23 | 10.06 | 0.36 | 0.0 | -2.7 | 0 | 0 | 0 | 54.50 | -44.63 | -63.9 |
| 19Q4 (4) | 1.89 | 20.38 | 0.0 | -1.37 | -69.14 | 0.0 | 0 | 100.0 | 0.0 | -0.56 | -1220.0 | 0.0 | 0.52 | -31.58 | 0.0 | 1.37 | 33.01 | 0.0 | 0 | 0 | 0.0 | 31.35 | 26.31 | 0.0 | 2.09 | 12.37 | 0.0 | 1.56 | 0.0 | 0.0 | 0.36 | -2.7 | 0.0 | 0 | 0 | 0.0 | 98.44 | 21.01 | 0.0 |
| 19Q3 (3) | 1.57 | -15.14 | 0.0 | -0.81 | 19.8 | 0.0 | -6.82 | 0 | 0.0 | 0.05 | -87.5 | 0.0 | 0.76 | -9.52 | 0.0 | 1.03 | 27.16 | 0.0 | 0 | 0 | 0.0 | 24.82 | 31.76 | 0.0 | 1.86 | -3.63 | 0.0 | 1.56 | -6.02 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 81.35 | -10.74 | 0.0 |
| 19Q2 (2) | 1.85 | -40.51 | 0.0 | -1.01 | -156.74 | 0.0 | 0 | 0 | 0.0 | 0.4 | 233.33 | 0.0 | 0.84 | -82.82 | 0.0 | 0.81 | -23.58 | 0.0 | 0 | 0 | 0.0 | 18.84 | -24.3 | 0.0 | 1.93 | -5.85 | 0.0 | 1.66 | -1.78 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 91.13 | -39.64 | 0.0 |
| 19Q1 (1) | 3.11 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 4.89 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 24.88 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 150.97 | 0.0 | 0.0 |
