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) | 7.21 | -43.41 | -2.46 | 0 | -7.43 | 0 | 0.09 | -25.0 | 4.75 | -45.96 | 2.06 | -13.08 | -0.12 | 0 | 5.87 | -2.7 | 4.71 | 3.06 | 4.87 | -31.41 | 2.32 | 1.31 | 0.07 | 16.67 | 99.31 | -26.34 |
| 2022 (9) | 12.74 | -22.88 | -3.95 | 0 | -10.78 | 0 | 0.12 | 0 | 8.79 | -29.28 | 2.37 | 10.23 | 0 | 0 | 6.03 | 35.52 | 4.57 | -48.65 | 7.1 | 16.97 | 2.29 | -3.78 | 0.06 | 0.0 | 134.81 | -30.55 |
| 2021 (8) | 16.52 | 207.64 | -4.09 | 0 | 1.47 | 0 | -0.55 | 0 | 12.43 | 0 | 2.15 | 106.73 | 0 | 0 | 4.45 | 105.83 | 8.9 | -16.74 | 6.07 | -15.81 | 2.38 | -11.85 | 0.06 | -14.29 | 194.12 | 260.78 |
| 2020 (7) | 5.37 | -3.59 | -13.92 | 0 | -0.79 | 0 | 0.55 | 34.15 | -8.55 | 0 | 1.04 | -35.4 | 0 | 0 | 2.16 | -46.84 | 10.69 | 182.06 | 7.21 | 113.31 | 2.7 | -10.6 | 0.07 | -22.22 | 53.81 | -37.3 |
| 2019 (6) | 5.57 | -43.74 | -1.6 | 0 | -0.74 | 0 | 0.41 | 0 | 3.97 | -29.98 | 1.61 | -61.48 | 0 | 0 | 4.07 | -58.93 | 3.79 | 19.18 | 3.38 | 39.67 | 3.02 | 23.77 | 0.09 | -25.0 | 85.82 | -56.83 |
| 2018 (5) | 9.9 | 234.46 | -4.23 | 0 | -8.25 | 0 | -0.12 | 0 | 5.67 | 0 | 4.18 | 8.29 | 0 | 0 | 9.91 | 3.18 | 3.18 | -46.73 | 2.42 | -44.5 | 2.44 | 8.44 | 0.12 | 20.0 | 198.80 | 350.65 |
| 2017 (4) | 2.96 | -73.04 | -4.01 | 0 | 1.59 | 0 | -0.48 | 0 | -1.05 | 0 | 3.86 | 185.93 | 0 | 0 | 9.60 | 194.25 | 5.97 | -3.4 | 4.36 | -27.57 | 2.25 | -7.41 | 0.1 | -28.57 | 44.11 | -65.49 |
| 2016 (3) | 10.98 | 47.18 | -1.28 | 0 | -3.18 | 0 | 0.13 | -65.79 | 9.7 | 127.7 | 1.35 | -57.94 | -0.1 | 0 | 3.26 | -55.29 | 6.18 | 63.93 | 6.02 | 77.58 | 2.43 | -2.8 | 0.14 | -26.32 | 127.82 | 4.18 |
| 2015 (2) | 7.46 | 0 | -3.2 | 0 | -1.89 | 0 | 0.38 | 0 | 4.26 | 0 | 3.21 | 99.38 | -0.07 | 0 | 7.30 | 84.87 | 3.77 | 7.1 | 3.39 | 16.49 | 2.5 | 0.81 | 0.19 | -17.39 | 122.70 | 0 |
| 2014 (1) | -0.94 | 0 | -1.42 | 0 | -2.84 | 0 | -0.05 | 0 | -2.36 | 0 | 1.61 | -18.69 | -0.09 | 0 | 3.95 | -2.3 | 3.52 | 2.92 | 2.91 | 3.56 | 2.48 | -6.06 | 0.23 | -11.54 | -16.73 | 0 |
| 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) | 0.63 | -70.28 | -89.77 | 0.14 | 110.22 | -41.67 | -0.46 | 88.75 | 86.39 | 0.08 | -71.43 | -11.11 | 0.77 | 2.67 | -87.97 | 0.42 | -34.38 | 281.82 | -0.04 | -100.0 | -233.33 | 4.15 | -39.69 | 282.57 | 1.59 | 59.0 | 6.71 | 0.2 | -88.7 | -42.86 | 0.6 | 3.45 | 1.69 | 0.02 | 0.0 | 0.0 | 76.83 | -14.11 | -88.03 |
| 23Q3 (19) | 2.12 | -11.67 | -5.78 | -1.37 | -59.3 | 24.31 | -4.09 | -770.21 | -12.05 | 0.28 | 75.0 | 2900.0 | 0.75 | -51.3 | 70.45 | 0.64 | 6.67 | -23.81 | -0.02 | 66.67 | 0.0 | 6.87 | 1.51 | -7.2 | 1.0 | -48.72 | -34.21 | 1.77 | -35.16 | -48.84 | 0.58 | 3.57 | 1.75 | 0.02 | 0.0 | 100.0 | 89.45 | 23.37 | 60.62 |
| 23Q2 (18) | 2.4 | 16.5 | -55.31 | -0.86 | -132.43 | 51.14 | -0.47 | 80.5 | 87.09 | 0.16 | 136.36 | -68.63 | 1.54 | -8.88 | -57.34 | 0.6 | 50.0 | -38.78 | -0.06 | 0 | 0 | 6.77 | 14.95 | -41.95 | 1.95 | 1047.06 | 387.5 | 2.73 | 1505.88 | 47.57 | 0.56 | -3.45 | 0.0 | 0.02 | 100.0 | 100.0 | 72.51 | -73.25 | -67.32 |
| 23Q1 (17) | 2.06 | -66.56 | 298.08 | -0.37 | -254.17 | 40.32 | -2.41 | 28.7 | -1908.33 | -0.44 | -588.89 | 6.38 | 1.69 | -73.59 | 201.81 | 0.4 | 263.64 | -9.09 | 0 | -100.0 | 100.0 | 5.89 | 443.58 | 25.72 | 0.17 | -88.59 | -85.34 | 0.17 | -51.43 | -88.11 | 0.58 | -1.69 | 3.57 | 0.01 | -50.0 | -50.0 | 271.05 | -57.76 | 623.86 |
| 22Q4 (16) | 6.16 | 173.78 | -21.33 | 0.24 | 113.26 | 133.33 | -3.38 | 7.4 | -3855.56 | 0.09 | 1000.0 | -89.89 | 6.4 | 1354.55 | -9.99 | 0.11 | -86.9 | -85.14 | 0.03 | 250.0 | 0 | 1.08 | -85.37 | -82.6 | 1.49 | -1.97 | -30.7 | 0.35 | -89.88 | -79.77 | 0.59 | 3.51 | 1.72 | 0.02 | 100.0 | 100.0 | 641.67 | 1052.15 | 90.12 |
| 22Q3 (15) | 2.25 | -58.1 | 99.12 | -1.81 | -2.84 | 35.59 | -3.65 | -0.27 | -461.54 | -0.01 | -101.96 | 99.05 | 0.44 | -87.81 | 126.19 | 0.84 | -14.29 | 75.0 | -0.02 | 0 | 0 | 7.41 | -36.51 | 63.89 | 1.52 | 280.0 | -12.14 | 3.46 | 87.03 | 145.39 | 0.57 | 1.79 | -1.72 | 0.01 | 0.0 | 0.0 | 55.69 | -74.9 | -1.43 |
| 22Q2 (14) | 5.37 | 616.35 | 116.53 | -1.76 | -183.87 | -2100.0 | -3.64 | -2933.33 | -266.21 | 0.51 | 208.51 | 104.0 | 3.61 | 317.47 | 50.42 | 0.98 | 122.73 | 180.0 | 0 | 100.0 | 0 | 11.67 | 148.98 | 291.67 | 0.4 | -65.52 | -79.17 | 1.85 | 29.37 | 146.67 | 0.56 | 0.0 | -6.67 | 0.01 | -50.0 | 0.0 | 221.90 | 528.87 | 21.69 |
| 22Q1 (13) | -1.04 | -113.28 | -120.47 | -0.62 | 13.89 | -26.53 | -0.12 | -233.33 | 25.0 | -0.47 | -152.81 | 26.56 | -1.66 | -123.35 | -136.17 | 0.44 | -40.54 | -24.14 | -0.01 | 0 | 0 | 4.69 | -24.77 | 13.43 | 1.16 | -46.05 | -62.58 | 1.43 | -17.34 | -34.4 | 0.56 | -3.45 | -8.2 | 0.02 | 100.0 | 0.0 | -51.74 | -115.33 | -128.62 |
| 21Q4 (12) | 7.83 | 592.92 | 368.86 | -0.72 | 74.38 | -227.27 | 0.09 | 113.85 | -75.68 | 0.89 | 184.76 | 50.85 | 7.11 | 523.21 | 390.34 | 0.74 | 54.17 | 51.02 | 0 | 0 | 0 | 6.23 | 37.82 | 101.74 | 2.15 | 24.28 | -49.77 | 1.73 | 22.7 | -16.02 | 0.58 | 0.0 | -10.77 | 0.01 | 0.0 | -50.0 | 337.50 | 497.35 | 451.72 |
| 21Q3 (11) | 1.13 | -54.44 | 413.89 | -2.81 | -3412.5 | 38.11 | -0.65 | -129.68 | -167.71 | -1.05 | -520.0 | -537.5 | -1.68 | -170.0 | 65.71 | 0.48 | 37.14 | 54.84 | 0 | 0 | 0 | 4.52 | 51.74 | 117.24 | 1.73 | -9.9 | -55.98 | 1.41 | 88.0 | -41.74 | 0.58 | -3.33 | -10.77 | 0.01 | 0.0 | -50.0 | 56.50 | -69.02 | 584.96 |
| 21Q2 (10) | 2.48 | -51.18 | 87.88 | -0.08 | 83.67 | 99.11 | 2.19 | 1468.75 | 210.05 | 0.25 | 139.06 | 412.5 | 2.4 | -47.71 | 131.25 | 0.35 | -39.66 | 337.5 | 0 | 0 | 0 | 2.98 | -27.89 | 312.18 | 1.92 | -38.06 | -20.99 | 0.75 | -65.6 | -68.09 | 0.6 | -1.64 | -13.04 | 0.01 | -50.0 | -50.0 | 182.35 | 0.87 | 322.73 |
| 21Q1 (9) | 5.08 | 204.19 | 86.08 | -0.49 | -122.73 | -206.25 | -0.16 | -143.24 | -23.08 | -0.64 | -208.47 | -220.0 | 4.59 | 216.55 | 78.6 | 0.58 | 18.37 | 262.5 | 0 | 0 | 0 | 4.13 | 33.8 | 61.37 | 3.1 | -27.57 | 6100.0 | 2.18 | 5.83 | 458.97 | 0.61 | -6.15 | -15.28 | 0.02 | 0.0 | 0.0 | 180.78 | 195.53 | -25.17 |
| 20Q4 (8) | 1.67 | 563.89 | -28.33 | -0.22 | 95.15 | 67.65 | 0.37 | -61.46 | 248.0 | 0.59 | 145.83 | 6000.0 | 1.45 | 129.59 | -12.12 | 0.49 | 58.06 | -22.22 | 0 | 0 | 0 | 3.09 | 48.4 | -39.52 | 4.28 | 8.91 | 120.62 | 2.06 | -14.88 | 96.19 | 0.65 | 0.0 | -8.45 | 0.02 | 0.0 | 0.0 | 61.17 | 625.06 | -53.27 |
| 20Q3 (7) | -0.36 | -127.27 | -110.08 | -4.54 | 49.56 | -5575.0 | 0.96 | 148.24 | 500.0 | 0.24 | 400.0 | 1300.0 | -4.9 | 36.2 | -240.4 | 0.31 | 287.5 | 520.0 | 0 | 0 | 0 | 2.08 | 187.89 | 346.9 | 3.93 | 61.73 | 144.1 | 2.42 | 2.98 | 28.04 | 0.65 | -5.8 | -12.16 | 0.02 | 0.0 | 0.0 | -11.65 | -127.01 | -108.65 |
| 20Q2 (6) | 1.32 | -51.65 | 106.25 | -9.0 | -5525.0 | -1900.0 | -1.99 | -1430.77 | -1558.33 | -0.08 | 60.0 | -112.9 | -7.68 | -398.83 | -4142.11 | 0.08 | -50.0 | -86.89 | 0 | 0 | 0 | 0.72 | -71.77 | -88.01 | 2.43 | 4760.0 | 189.29 | 2.35 | 502.56 | 128.16 | 0.69 | -4.17 | -11.54 | 0.02 | 0.0 | 0.0 | 43.14 | -82.14 | 23.35 |
| 20Q1 (5) | 2.73 | 17.17 | 378.57 | -0.16 | 76.47 | 58.97 | -0.13 | 48.0 | 7.14 | -0.2 | -1900.0 | -11.11 | 2.57 | 55.76 | 287.59 | 0.16 | -74.6 | -50.0 | 0 | 0 | 0 | 2.56 | -49.86 | -48.96 | 0.05 | -97.42 | 108.33 | 0.39 | -62.86 | 165.0 | 0.72 | 1.41 | -8.86 | 0.02 | 0.0 | -33.33 | 241.59 | 84.56 | 154.24 |
| 19Q4 (4) | 2.33 | -34.73 | 0.0 | -0.68 | -750.0 | 0.0 | -0.25 | -4.17 | 0.0 | -0.01 | 50.0 | 0.0 | 1.65 | -52.72 | 0.0 | 0.63 | 1160.0 | 0.0 | 0 | 0 | 0.0 | 5.11 | 996.63 | 0.0 | 1.94 | 20.5 | 0.0 | 1.05 | -44.44 | 0.0 | 0.71 | -4.05 | 0.0 | 0.02 | 0.0 | 0.0 | 130.90 | -2.83 | 0.0 |
| 19Q3 (3) | 3.57 | 457.81 | 0.0 | -0.08 | 82.22 | 0.0 | -0.24 | -100.0 | 0.0 | -0.02 | -103.23 | 0.0 | 3.49 | 1736.84 | 0.0 | 0.05 | -91.8 | 0.0 | 0 | 0 | 0.0 | 0.47 | -92.28 | 0.0 | 1.61 | 91.67 | 0.0 | 1.89 | 83.5 | 0.0 | 0.74 | -5.13 | 0.0 | 0.02 | 0.0 | 0.0 | 134.72 | 285.21 | 0.0 |
| 19Q2 (2) | 0.64 | 165.31 | 0.0 | -0.45 | -15.38 | 0.0 | -0.12 | 14.29 | 0.0 | 0.62 | 444.44 | 0.0 | 0.19 | 113.87 | 0.0 | 0.61 | 90.62 | 0.0 | 0 | 0 | 0.0 | 6.03 | 20.18 | 0.0 | 0.84 | 240.0 | 0.0 | 1.03 | 271.67 | 0.0 | 0.78 | -1.27 | 0.0 | 0.02 | -33.33 | 0.0 | 34.97 | 107.85 | 0.0 |
| 19Q1 (1) | -0.98 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -445.45 | 0.0 | 0.0 |
