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) | 61.64 | -11.49 | -60.3 | 0 | -10.31 | 0 | -0.28 | 0 | 1.34 | -64.92 | 53.95 | -12.12 | 0.01 | -50.0 | 38.39 | -9.32 | 34.05 | -21.78 | 27.46 | -22.56 | 39.32 | 14.64 | 0.93 | 17.72 | 91.04 | -7.78 |
| 2022 (9) | 69.64 | 24.27 | -65.82 | 0 | 2.65 | -52.34 | -0.3 | 0 | 3.82 | 0 | 61.39 | 1.69 | 0.02 | -75.0 | 42.34 | -16.36 | 43.53 | 42.02 | 35.46 | 37.44 | 34.3 | 13.31 | 0.79 | -7.06 | 98.71 | 0.26 |
| 2021 (8) | 56.04 | 24.45 | -56.83 | 0 | 5.56 | -35.94 | -0.12 | 0 | -0.79 | 0 | 60.37 | 26.69 | 0.08 | 166.67 | 50.62 | 2.78 | 30.65 | 37.44 | 25.8 | 44.78 | 30.27 | 12.74 | 0.85 | 4.94 | 98.45 | -0.56 |
| 2020 (7) | 45.03 | 27.13 | -48.68 | 0 | 8.68 | 0 | 0.16 | 0 | -3.65 | 0 | 47.65 | 78.0 | 0.03 | 0 | 49.25 | 48.1 | 22.3 | 41.68 | 17.82 | 60.54 | 26.85 | 7.19 | 0.81 | 8.0 | 99.01 | 3.15 |
| 2019 (6) | 35.42 | -2.02 | -28.31 | 0 | -12.62 | 0 | -0.08 | 0 | 7.11 | 0 | 26.77 | -29.42 | -0.1 | 0 | 33.25 | -25.97 | 15.74 | -14.36 | 11.1 | -28.34 | 25.05 | 14.23 | 0.75 | 1.35 | 95.99 | 1.33 |
| 2018 (5) | 36.15 | -7.78 | -44.34 | 0 | -5.37 | 0 | 0.31 | 40.91 | -8.19 | 0 | 37.93 | 43.95 | -0.85 | 0 | 44.92 | 33.99 | 18.38 | 13.6 | 15.49 | 21.3 | 21.93 | -3.56 | 0.74 | -2.63 | 94.73 | -12.35 |
| 2017 (4) | 39.2 | 45.56 | -36.77 | 0 | -0.6 | 0 | 0.22 | 144.44 | 2.43 | 15.71 | 26.35 | 244.44 | 0 | 0 | 33.52 | 174.33 | 16.18 | 51.64 | 12.77 | 43.0 | 22.74 | 9.7 | 0.76 | 72.73 | 108.08 | 20.8 |
| 2016 (3) | 26.93 | -14.78 | -24.83 | 0 | 4.52 | 0 | 0.09 | -66.67 | 2.1 | -88.46 | 7.65 | -52.6 | 0.24 | 0 | 12.22 | -55.14 | 10.67 | -6.97 | 8.93 | -9.52 | 20.73 | 6.58 | 0.44 | -6.38 | 89.47 | -15.66 |
| 2015 (2) | 31.6 | 2.6 | -13.4 | 0 | -14.54 | 0 | 0.27 | -27.03 | 18.2 | 0 | 16.14 | -45.47 | -0.01 | 0 | 27.24 | -46.31 | 11.47 | -9.4 | 9.87 | -18.23 | 19.45 | 3.57 | 0.47 | -6.0 | 106.08 | 7.97 |
| 2014 (1) | 30.8 | 25.82 | -36.48 | 0 | -4.68 | 0 | 0.37 | 0 | -5.68 | 0 | 29.6 | 9.51 | -0.02 | 0 | 50.74 | -6.13 | 12.66 | 26.73 | 12.07 | 43.35 | 18.78 | 11.72 | 0.5 | 100.0 | 98.25 | 2.26 |
| 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) | 18.05 | -5.99 | -33.64 | -13.64 | -18.51 | 30.3 | -5.71 | 20.58 | -135.95 | -0.25 | -278.57 | -212.5 | 4.41 | -42.65 | -42.2 | 10.2 | -8.68 | -44.72 | 0.01 | 0 | 0 | 28.79 | -3.07 | -40.24 | 8.1 | -19.64 | -30.89 | 6.0 | -29.49 | -31.58 | 10.15 | 2.42 | 11.91 | 0.23 | 0.0 | 9.52 | 110.20 | 7.04 | -26.87 |
| 23Q3 (19) | 19.2 | 362.65 | 18.37 | -11.51 | 27.7 | 34.71 | -7.19 | -204.51 | -236.43 | 0.14 | 800.0 | 275.0 | 7.69 | 165.34 | 645.39 | 11.17 | -28.17 | -41.88 | 0 | 0 | 0 | 29.70 | -35.0 | -38.58 | 10.08 | 32.28 | -23.05 | 8.51 | 25.7 | -24.62 | 9.91 | 1.85 | 15.37 | 0.23 | -4.17 | 15.0 | 102.95 | 315.27 | 27.45 |
| 23Q2 (18) | 4.15 | -79.5 | -63.24 | -15.92 | 17.21 | -32.67 | 6.88 | 260.37 | 2746.15 | -0.02 | 86.67 | -166.67 | -11.77 | -1265.35 | -1557.75 | 15.55 | -8.69 | 34.52 | 0 | 0 | 100.0 | 45.69 | -10.25 | 41.83 | 7.62 | -7.64 | -29.9 | 6.77 | 9.55 | -24.1 | 9.73 | 2.21 | 15.7 | 0.24 | 9.09 | 20.0 | 24.79 | -80.5 | -61.51 |
| 23Q1 (17) | 20.24 | -25.59 | 35.48 | -19.23 | 1.74 | -15.7 | -4.29 | -77.27 | -6228.57 | -0.15 | -87.5 | 11.76 | 1.01 | -86.76 | 160.12 | 17.03 | -7.7 | 40.16 | 0 | 0 | -100.0 | 50.91 | 5.69 | 30.11 | 8.25 | -29.61 | 5.36 | 6.18 | -29.53 | -4.63 | 9.52 | 4.96 | 15.67 | 0.22 | 4.76 | 22.22 | 127.14 | -15.63 | 26.71 |
| 22Q4 (16) | 27.2 | 67.69 | 45.22 | -19.57 | -11.0 | -122.39 | -2.42 | -145.92 | 19.33 | -0.08 | 0.0 | -900.0 | 7.63 | 641.13 | -23.16 | 18.45 | -4.01 | 75.38 | 0 | 0 | -100.0 | 48.17 | -0.37 | 44.24 | 11.72 | -10.53 | 46.13 | 8.77 | -22.32 | 28.22 | 9.07 | 5.59 | 13.94 | 0.21 | 5.0 | 5.0 | 150.69 | 86.55 | 20.68 |
| 22Q3 (15) | 16.22 | 43.67 | 8.13 | -17.63 | -46.92 | 6.92 | 5.27 | 2126.92 | 251.0 | -0.08 | -366.67 | -33.33 | -1.41 | -98.59 | 64.21 | 19.22 | 66.26 | 2.73 | 0 | 100.0 | 0 | 48.35 | 50.08 | -15.24 | 13.1 | 20.52 | 39.36 | 11.29 | 26.57 | 45.68 | 8.59 | 2.14 | 11.99 | 0.2 | 0.0 | -4.76 | 80.78 | 25.42 | -15.83 |
| 22Q2 (14) | 11.29 | -24.43 | 18.59 | -12.0 | 27.8 | 25.09 | -0.26 | -471.43 | -102.11 | 0.03 | 117.65 | 200.0 | -0.71 | 57.74 | 89.08 | 11.56 | -4.86 | -34.06 | -0.03 | -160.0 | 0 | 32.22 | -17.66 | -47.2 | 10.87 | 38.83 | 47.89 | 8.92 | 37.65 | 40.03 | 8.41 | 2.19 | 13.96 | 0.2 | 11.11 | -9.09 | 64.40 | -35.81 | -5.49 |
| 22Q1 (13) | 14.94 | -20.23 | 16.81 | -16.62 | -88.86 | -27.26 | 0.07 | 102.33 | 123.33 | -0.17 | -1800.0 | -112.5 | -1.68 | -116.92 | -522.22 | 12.15 | 15.49 | -10.79 | 0.05 | 400.0 | -28.57 | 39.13 | 17.17 | -24.64 | 7.83 | -2.37 | 32.94 | 6.48 | -5.26 | 33.88 | 8.23 | 3.39 | 13.2 | 0.18 | -10.0 | -18.18 | 100.34 | -19.65 | -3.27 |
| 21Q4 (12) | 18.73 | 24.87 | 20.37 | -8.8 | 53.54 | -8.37 | -3.0 | 14.04 | 45.26 | 0.01 | 116.67 | 0.0 | 9.93 | 352.03 | 33.47 | 10.52 | -43.77 | 12.03 | 0.01 | 0 | 0 | 33.40 | -41.45 | -0.52 | 8.02 | -14.68 | 15.4 | 6.84 | -11.74 | 24.59 | 7.96 | 3.78 | 12.11 | 0.2 | -4.76 | -4.76 | 124.87 | 30.11 | 2.72 |
| 21Q3 (11) | 15.0 | 57.56 | 34.77 | -18.94 | -18.23 | -6.46 | -3.49 | -128.26 | -154.19 | -0.06 | -700.0 | -200.0 | -3.94 | 39.38 | 40.84 | 18.71 | 6.73 | 22.21 | 0 | 0 | 0 | 57.04 | -6.51 | -5.96 | 9.4 | 27.89 | 59.86 | 7.75 | 21.66 | 69.96 | 7.67 | 3.93 | 13.46 | 0.21 | -4.55 | 0.0 | 95.97 | 40.83 | -0.58 |
| 21Q2 (10) | 9.52 | -25.57 | 0.63 | -16.02 | -22.66 | -2.23 | 12.35 | 4216.67 | 65.55 | 0.01 | 112.5 | 0.0 | -6.5 | -2307.41 | -4.67 | 17.53 | 28.71 | 6.24 | 0 | -100.0 | -100.0 | 61.02 | 17.51 | -15.87 | 7.35 | 24.79 | 36.11 | 6.37 | 31.61 | 39.39 | 7.38 | 1.51 | 13.02 | 0.22 | 0.0 | 10.0 | 68.15 | -34.3 | -18.6 |
| 21Q1 (9) | 12.79 | -17.8 | 44.03 | -13.06 | -60.84 | -83.68 | -0.3 | 94.53 | -215.38 | -0.08 | -900.0 | -200.0 | -0.27 | -103.63 | -115.25 | 13.62 | 45.05 | 110.84 | 0.07 | 0 | 0 | 51.93 | 54.67 | 67.11 | 5.89 | -15.25 | 45.07 | 4.84 | -11.84 | 50.78 | 7.27 | 2.39 | 12.54 | 0.22 | 4.76 | 15.79 | 103.73 | -14.67 | 15.18 |
| 20Q4 (8) | 15.56 | 39.8 | 43.54 | -8.12 | 54.36 | -8.27 | -5.48 | -185.09 | 0.18 | 0.01 | -83.33 | 111.11 | 7.44 | 211.71 | 122.75 | 9.39 | -38.67 | 26.04 | 0 | 0 | 100.0 | 33.57 | -44.65 | -3.48 | 6.95 | 18.2 | 41.55 | 5.49 | 20.39 | 73.19 | 7.1 | 5.03 | 12.7 | 0.21 | 0.0 | 10.53 | 121.56 | 25.93 | 8.33 |
| 20Q3 (7) | 11.13 | 17.65 | -2.54 | -17.79 | -13.53 | -305.24 | 6.44 | -13.67 | 203.7 | 0.06 | 500.0 | 500.0 | -6.66 | -7.25 | -194.74 | 15.31 | -7.21 | 163.51 | 0 | -100.0 | 0 | 60.66 | -16.37 | 124.88 | 5.88 | 8.89 | 26.72 | 4.56 | -0.22 | 30.29 | 6.76 | 3.52 | 8.33 | 0.21 | 5.0 | 10.53 | 96.53 | 15.31 | -16.06 |
| 20Q2 (6) | 9.46 | 6.53 | 164.25 | -15.67 | -120.39 | -79.91 | 7.46 | 2769.23 | 566.07 | 0.01 | -87.5 | -50.0 | -6.21 | -450.85 | -21.05 | 16.5 | 155.42 | 159.84 | 0.03 | 0 | 200.0 | 72.53 | 133.41 | 126.26 | 5.4 | 33.0 | 38.82 | 4.57 | 42.37 | 75.1 | 6.53 | 1.08 | 4.65 | 0.2 | 5.26 | 5.26 | 83.72 | -7.04 | 111.4 |
| 20Q1 (5) | 8.88 | -18.08 | -7.21 | -7.11 | 5.2 | 7.78 | 0.26 | 104.74 | 112.81 | 0.08 | 188.89 | 500.0 | 1.77 | -47.01 | -4.84 | 6.46 | -13.29 | -9.9 | 0 | 100.0 | 100.0 | 31.07 | -10.66 | -23.12 | 4.06 | -17.31 | 75.76 | 3.21 | 1.26 | 77.35 | 6.46 | 2.54 | 3.03 | 0.19 | 0.0 | 0.0 | 90.06 | -19.74 | -22.17 |
| 19Q4 (4) | 10.84 | -5.08 | 0.0 | -7.5 | -70.84 | 0.0 | -5.49 | 11.59 | 0.0 | -0.09 | -1000.0 | 0.0 | 3.34 | -52.49 | 0.0 | 7.45 | 28.23 | 0.0 | -0.1 | 0 | 0.0 | 34.78 | 28.95 | 0.0 | 4.91 | 5.82 | 0.0 | 3.17 | -9.43 | 0.0 | 6.3 | 0.96 | 0.0 | 0.19 | 0.0 | 0.0 | 112.22 | -2.43 | 0.0 |
| 19Q3 (3) | 11.42 | 218.99 | 0.0 | -4.39 | 49.6 | 0.0 | -6.21 | -654.46 | 0.0 | 0.01 | -50.0 | 0.0 | 7.03 | 237.04 | 0.0 | 5.81 | -8.5 | 0.0 | 0 | -100.0 | 0.0 | 26.97 | -15.85 | 0.0 | 4.64 | 19.28 | 0.0 | 3.5 | 34.1 | 0.0 | 6.24 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 115.01 | 190.4 | 0.0 |
| 19Q2 (2) | 3.58 | -62.59 | 0.0 | -8.71 | -12.97 | 0.0 | 1.12 | 155.17 | 0.0 | 0.02 | 200.0 | 0.0 | -5.13 | -375.81 | 0.0 | 6.35 | -11.44 | 0.0 | 0.01 | 200.0 | 0.0 | 32.05 | -20.69 | 0.0 | 3.89 | 68.4 | 0.0 | 2.61 | 44.2 | 0.0 | 6.24 | -0.48 | 0.0 | 0.19 | 0.0 | 0.0 | 39.60 | -65.78 | 0.0 |
| 19Q1 (1) | 9.57 | 0.0 | 0.0 | -7.71 | 0.0 | 0.0 | -2.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 40.42 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 115.72 | 0.0 | 0.0 |
