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) | 18.88 | -37.19 | -8.21 | 0 | -8.57 | 0 | -0.24 | 0 | 10.67 | -52.62 | 8.66 | 8.79 | 0 | 0 | 13.56 | 31.7 | 17.05 | -30.66 | 13.76 | -30.65 | 6.52 | -16.09 | 0.15 | 7.14 | 92.41 | -14.69 |
| 2022 (9) | 30.06 | -2.37 | -7.54 | 0 | -8.55 | 0 | 0.33 | 0 | 22.52 | -0.44 | 7.96 | -5.46 | 0 | 0 | 10.29 | -6.26 | 24.59 | 11.37 | 19.84 | 5.7 | 7.77 | -7.83 | 0.14 | -22.22 | 108.32 | -3.67 |
| 2021 (8) | 30.79 | 30.63 | -8.17 | 0 | -11.62 | 0 | -1.75 | 0 | 22.62 | 66.57 | 8.42 | -13.02 | 0 | 0 | 10.98 | -17.43 | 22.08 | 25.24 | 18.77 | 8.69 | 8.43 | 3.06 | 0.18 | -10.0 | 112.45 | 22.38 |
| 2020 (7) | 23.57 | 147.32 | -9.99 | 0 | -11.49 | 0 | 1.38 | 0 | 13.58 | 142.5 | 9.68 | 149.48 | 0 | 0 | 13.30 | 59.5 | 17.63 | 653.42 | 17.27 | 848.9 | 8.18 | 0.99 | 0.2 | -23.08 | 91.89 | -1.84 |
| 2019 (6) | 9.53 | 14.27 | -3.93 | 0 | -6.59 | 0 | -0.78 | 0 | 5.6 | 6.26 | 3.88 | 25.57 | 0 | 0 | 8.34 | 27.21 | 2.34 | 0 | 1.82 | 0 | 8.1 | -11.67 | 0.26 | -21.21 | 93.61 | 0 |
| 2018 (5) | 8.34 | 0 | -3.07 | 0 | -4.12 | 0 | -0.51 | 0 | 5.27 | 0 | 3.09 | -39.88 | 0 | 0 | 6.55 | -47.99 | -13.04 | 0 | -13.52 | 0 | 9.17 | -9.21 | 0.33 | -19.51 | 0.00 | 0 |
| 2017 (4) | -1.7 | 0 | -4.88 | 0 | 2.36 | -66.38 | 2.14 | 3466.67 | -6.58 | 0 | 5.14 | -41.32 | 0 | 0 | 12.60 | -43.58 | -7.19 | 0 | -7.33 | 0 | 10.1 | -14.33 | 0.41 | 0.0 | -53.46 | 0 |
| 2016 (3) | 4.67 | -71.97 | -7.85 | 0 | 7.02 | 0 | 0.06 | 0 | -3.18 | 0 | 8.76 | -34.23 | 0 | 0 | 22.34 | -18.18 | -7.13 | 0 | -6.37 | 0 | 11.79 | -5.53 | 0.41 | 13.89 | 80.10 | -31.2 |
| 2015 (2) | 16.66 | 39.18 | -13.37 | 0 | -3.11 | 0 | -0.96 | 0 | 3.29 | 0 | 13.32 | -26.33 | 0 | 0 | 27.31 | -25.48 | 2.35 | -65.24 | 1.47 | -76.63 | 12.48 | -3.26 | 0.36 | 33.33 | 116.42 | 89.27 |
| 2014 (1) | 11.97 | -41.15 | -18.45 | 0 | 4.23 | -26.18 | -9.44 | 0 | -6.48 | 0 | 18.08 | -22.54 | 0 | 0 | 36.64 | -33.17 | 6.76 | 77.43 | 6.29 | 117.65 | 12.9 | 48.45 | 0.27 | -20.59 | 61.51 | -63.95 |
| 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) | 9.73 | 511.95 | 0.41 | -2.08 | 30.67 | 60.08 | -0.11 | 98.67 | -10.0 | -0.8 | -198.77 | -25.0 | 7.65 | 642.55 | 70.76 | 2.17 | -30.23 | -58.9 | 0 | 0 | 0 | 12.18 | -26.31 | -58.51 | 5.69 | -2.07 | -2.9 | 4.35 | -15.37 | -4.19 | 1.46 | -6.41 | -22.75 | 0.04 | 0.0 | 0.0 | 166.32 | 605.05 | 11.05 |
| 23Q3 (19) | 1.59 | 169.49 | -75.95 | -3.0 | -27.12 | -614.29 | -8.25 | -7400.0 | -0.12 | 0.81 | 125.0 | 1000.0 | -1.41 | 20.34 | -122.78 | 3.11 | 23.41 | 640.48 | 0 | 0 | 0 | 16.52 | -7.67 | 736.08 | 5.81 | 107.5 | -17.12 | 5.14 | 158.29 | -14.9 | 1.56 | -10.86 | -20.41 | 0.04 | 0.0 | 0.0 | 23.59 | 51.14 | -71.31 |
| 23Q2 (18) | 0.59 | -91.55 | -92.58 | -2.36 | -210.53 | -337.04 | -0.11 | -10.0 | -10.0 | 0.36 | 159.02 | -61.7 | -1.77 | -128.46 | -123.89 | 2.52 | 189.66 | 196.47 | 0 | 0 | 0 | 17.90 | 170.52 | 349.76 | 2.8 | 2.19 | -62.11 | 1.99 | -12.72 | -65.09 | 1.75 | 0.0 | -11.17 | 0.04 | 0.0 | 33.33 | 15.61 | -90.9 | -84.88 |
| 23Q1 (17) | 6.98 | -27.97 | 19.93 | -0.76 | 85.41 | 44.53 | -0.1 | 0.0 | 0.0 | -0.61 | 4.69 | -608.33 | 6.22 | 38.84 | 39.78 | 0.87 | -83.52 | -37.86 | 0 | 0 | 0 | 6.62 | -77.46 | -21.03 | 2.74 | -53.24 | -36.72 | 2.28 | -49.78 | -35.96 | 1.75 | -7.41 | -10.26 | 0.04 | 0.0 | 33.33 | 171.50 | 14.51 | 63.25 |
| 22Q4 (16) | 9.69 | 46.6 | -19.59 | -5.21 | -1140.48 | -466.3 | -0.1 | 98.79 | 9.09 | -0.64 | -611.11 | 60.25 | 4.48 | -27.63 | -59.75 | 5.28 | 1157.14 | 473.91 | 0 | 0 | 0 | 29.35 | 1384.95 | 487.63 | 5.86 | -16.41 | 5.02 | 4.54 | -24.83 | 0.22 | 1.89 | -3.57 | -7.8 | 0.04 | 0.0 | 33.33 | 149.77 | 82.17 | -17.85 |
| 22Q3 (15) | 6.61 | -16.86 | 618.48 | -0.42 | 22.22 | 87.0 | -8.24 | -8140.0 | -19.59 | -0.09 | -109.57 | -108.57 | 6.19 | -16.46 | 367.97 | 0.42 | -50.59 | -87.54 | 0 | 0 | 0 | 1.98 | -50.33 | -87.13 | 7.01 | -5.14 | 3.09 | 6.04 | 5.96 | 3.25 | 1.96 | -0.51 | -10.91 | 0.04 | 33.33 | -20.0 | 82.21 | -20.37 | 623.84 |
| 22Q2 (14) | 7.95 | 36.6 | 4.88 | -0.54 | 60.58 | 62.76 | -0.1 | 0.0 | 9.09 | 0.94 | 683.33 | 461.54 | 7.41 | 66.52 | 20.88 | 0.85 | -39.29 | -44.81 | 0 | 0 | 0 | 3.98 | -52.5 | -60.75 | 7.39 | 70.67 | 170.7 | 5.7 | 60.11 | 128.0 | 1.97 | 1.03 | -6.64 | 0.03 | 0.0 | -40.0 | 103.25 | -1.72 | -36.53 |
| 22Q1 (13) | 5.82 | -51.7 | -43.16 | -1.37 | -48.91 | 46.69 | -0.1 | 9.09 | 97.78 | 0.12 | 107.45 | 113.04 | 4.45 | -60.02 | -41.98 | 1.4 | 52.17 | -45.95 | 0 | 0 | 0 | 8.38 | 67.75 | -31.68 | 4.33 | -22.4 | -37.88 | 3.56 | -21.41 | -39.66 | 1.95 | -4.88 | -5.8 | 0.03 | 0.0 | -40.0 | 105.05 | -42.37 | -17.72 |
| 21Q4 (12) | 12.05 | 1209.78 | 1.35 | -0.92 | 71.52 | 67.26 | -0.11 | 98.4 | 98.36 | -1.61 | -253.33 | -847.06 | 11.13 | 581.82 | 22.58 | 0.92 | -72.7 | -64.89 | 0 | 0 | 0 | 4.99 | -67.48 | -54.25 | 5.58 | -17.94 | -33.57 | 4.53 | -22.56 | -45.49 | 2.05 | -6.82 | -5.09 | 0.03 | -40.0 | -40.0 | 182.30 | 1505.03 | 61.29 |
| 21Q3 (11) | 0.92 | -87.86 | -73.26 | -3.23 | -122.76 | 38.36 | -6.89 | -6163.64 | -499.13 | 1.05 | 503.85 | -30.46 | -2.31 | -137.68 | -28.33 | 3.37 | 118.83 | -35.44 | 0 | 0 | 0 | 15.36 | 51.51 | -37.24 | 6.8 | 149.08 | 12.96 | 5.85 | 134.0 | -2.17 | 2.2 | 4.27 | 3.29 | 0.05 | 0.0 | 0.0 | 11.36 | -93.02 | -73.06 |
| 21Q2 (10) | 7.58 | -25.98 | 37.57 | -1.45 | 43.58 | -7.41 | -0.11 | 97.56 | 96.45 | -0.26 | 71.74 | 13.33 | 6.13 | -20.08 | 47.36 | 1.54 | -40.54 | 21.26 | 0 | 0 | 0 | 10.14 | -17.33 | 5.13 | 2.73 | -60.83 | 83.22 | 2.5 | -57.63 | 81.16 | 2.11 | 1.93 | 9.9 | 0.05 | 0.0 | 0.0 | 162.66 | 27.4 | -1.1 |
| 21Q1 (9) | 10.24 | -13.88 | 276.47 | -2.57 | 8.54 | -343.1 | -4.51 | 32.69 | -735.19 | -0.92 | -441.18 | -362.86 | 7.67 | -15.53 | 258.41 | 2.59 | -1.15 | 354.39 | 0 | 0 | 0 | 12.26 | 12.34 | 207.23 | 6.97 | -17.02 | 305.23 | 5.9 | -29.0 | 268.75 | 2.07 | -4.17 | 5.61 | 0.05 | 0.0 | 0.0 | 127.68 | 12.97 | 69.46 |
| 20Q4 (8) | 11.89 | 245.64 | 114.62 | -2.81 | 46.37 | -234.52 | -6.7 | -482.61 | -26.18 | -0.17 | -111.26 | 90.29 | 9.08 | 604.44 | 93.19 | 2.62 | -49.81 | 215.66 | 0 | 0 | 0 | 10.92 | -55.39 | 83.61 | 8.4 | 39.53 | 288.89 | 8.31 | 38.96 | 323.98 | 2.16 | 1.41 | 13.68 | 0.05 | 0.0 | 0.0 | 113.02 | 168.1 | -20.23 |
| 20Q3 (7) | 3.44 | -37.57 | -9.95 | -5.24 | -288.15 | -589.47 | -1.15 | 62.9 | -167.44 | 1.51 | 603.33 | -34.06 | -1.8 | -143.27 | -158.82 | 5.22 | 311.02 | 577.92 | 0 | 0 | 0 | 24.47 | 153.78 | 430.77 | 6.02 | 304.03 | 64.03 | 5.98 | 333.33 | 70.37 | 2.13 | 10.94 | 5.97 | 0.05 | 0.0 | -16.67 | 42.16 | -74.37 | -38.42 |
| 20Q2 (6) | 5.51 | 102.57 | 1272.34 | -1.35 | -132.76 | -255.26 | -3.1 | -474.07 | -573.91 | -0.3 | -185.71 | -130.93 | 4.16 | 94.39 | 589.41 | 1.27 | 122.81 | 243.24 | 0 | 0 | 0 | 9.64 | 141.59 | 167.14 | 1.49 | -13.37 | 565.62 | 1.38 | -13.75 | 453.85 | 1.92 | -2.04 | -8.57 | 0.05 | 0.0 | -28.57 | 164.48 | 118.3 | 722.92 |
| 20Q1 (5) | 2.72 | -50.9 | 325.0 | -0.58 | 30.95 | 70.26 | -0.54 | 89.83 | -38.46 | 0.35 | 120.0 | 115.28 | 2.14 | -54.47 | 263.36 | 0.57 | -31.33 | -70.16 | 0 | 0 | 0 | 3.99 | -32.86 | -88.26 | 1.72 | -20.37 | 154.26 | 1.6 | -18.37 | 149.08 | 1.96 | 3.16 | -6.22 | 0.05 | 0.0 | -28.57 | 75.35 | -46.82 | 0 |
| 19Q4 (4) | 5.54 | 45.03 | 0.0 | -0.84 | -10.53 | 0.0 | -5.31 | -1134.88 | 0.0 | -1.75 | -176.42 | 0.0 | 4.7 | 53.59 | 0.0 | 0.83 | 7.79 | 0.0 | 0 | 0 | 0.0 | 5.95 | 28.95 | 0.0 | 2.16 | -41.14 | 0.0 | 1.96 | -44.16 | 0.0 | 1.9 | -5.47 | 0.0 | 0.05 | -16.67 | 0.0 | 141.69 | 106.97 | 0.0 |
| 19Q3 (3) | 3.82 | 912.77 | 0.0 | -0.76 | -100.0 | 0.0 | -0.43 | 6.52 | 0.0 | 2.29 | 136.08 | 0.0 | 3.06 | 460.0 | 0.0 | 0.77 | 108.11 | 0.0 | 0 | 0 | 0.0 | 4.61 | 27.73 | 0.0 | 3.67 | 1246.88 | 0.0 | 3.51 | 1000.0 | 0.0 | 2.01 | -4.29 | 0.0 | 0.06 | -14.29 | 0.0 | 68.46 | 359.27 | 0.0 |
| 19Q2 (2) | -0.47 | -173.44 | 0.0 | -0.38 | 80.51 | 0.0 | -0.46 | -17.95 | 0.0 | 0.97 | 142.36 | 0.0 | -0.85 | 35.11 | 0.0 | 0.37 | -80.63 | 0.0 | 0 | 0 | 0.0 | 3.61 | -89.38 | 0.0 | -0.32 | 89.91 | 0.0 | -0.39 | 88.04 | 0.0 | 2.1 | 0.48 | 0.0 | 0.07 | 0.0 | 0.0 | -26.40 | 0 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | -1.95 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -2.29 | 0.0 | 0.0 | -1.31 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.99 | 0.0 | 0.0 | -3.17 | 0.0 | 0.0 | -3.26 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
