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) | 15.09 | -1.37 | -5.93 | 0 | -7.93 | 0 | -0.01 | 0 | 9.16 | 26.52 | 6.5 | -21.12 | 0 | 0 | 9.13 | 2.29 | 7.22 | -55.71 | 5.16 | -63.27 | 6.68 | 4.38 | 0.09 | -10.0 | 126.49 | 69.89 |
| 2022 (9) | 15.3 | -2.86 | -8.06 | 0 | -3.09 | 0 | 0.42 | 0 | 7.24 | -46.21 | 8.24 | -13.9 | 0 | 0 | 8.92 | -17.82 | 16.3 | 5.03 | 14.05 | 16.79 | 6.4 | 6.49 | 0.1 | -16.67 | 74.45 | -14.16 |
| 2021 (8) | 15.75 | 2.94 | -2.29 | 0 | -13.63 | 0 | -0.02 | 0 | 13.46 | 186.99 | 9.57 | 117.01 | 0 | 0 | 10.86 | 76.28 | 15.52 | 31.97 | 12.03 | 79.02 | 6.01 | -0.99 | 0.12 | -20.0 | 86.73 | -26.65 |
| 2020 (7) | 15.3 | 427.59 | -10.61 | 0 | -7.86 | 0 | 0.2 | 0 | 4.69 | 0 | 4.41 | -30.88 | 0 | 0 | 6.16 | -26.53 | 11.76 | -8.41 | 6.72 | 8.04 | 6.07 | -2.41 | 0.15 | -6.25 | 118.24 | 413.72 |
| 2019 (6) | 2.9 | -53.9 | -4.05 | 0 | 7.66 | -48.0 | -0.67 | 0 | -1.15 | 0 | 6.38 | -46.52 | -0.09 | 0 | 8.38 | -68.9 | 12.84 | 56.78 | 6.22 | 24.4 | 6.22 | 86.79 | 0.16 | 100.0 | 23.02 | -69.23 |
| 2018 (5) | 6.29 | -12.4 | -13.36 | 0 | 14.73 | 4810.0 | 0.16 | 6.67 | -7.07 | 0 | 11.93 | 13.94 | -1.35 | 0 | 26.96 | 4.26 | 8.19 | -6.61 | 5.0 | -16.67 | 3.33 | 28.57 | 0.08 | 166.67 | 74.79 | -10.21 |
| 2017 (4) | 7.18 | -16.32 | -9.81 | 0 | 0.3 | 0 | 0.15 | 0 | -2.63 | 0 | 10.47 | 137.41 | 0 | 0 | 25.86 | 106.81 | 8.77 | 22.32 | 6.0 | 22.95 | 2.59 | 3.19 | 0.03 | 50.0 | 83.29 | -28.06 |
| 2016 (3) | 8.58 | 265.11 | -1.92 | 0 | -4.06 | 0 | -0.19 | 0 | 6.66 | 0 | 4.41 | -5.16 | 0 | 0 | 12.50 | -17.56 | 7.17 | 77.48 | 4.88 | 67.12 | 2.51 | -9.06 | 0.02 | -33.33 | 115.79 | 181.34 |
| 2015 (2) | 2.35 | -45.22 | -5.89 | 0 | 4.95 | 309.09 | -0.29 | 0 | -3.54 | 0 | 4.65 | -23.77 | 0 | 0 | 15.17 | -30.51 | 4.04 | -4.27 | 2.92 | -8.75 | 2.76 | 14.05 | 0.03 | 200.0 | 41.16 | -45.99 |
| 2014 (1) | 4.29 | 0 | -6.24 | 0 | 1.21 | -81.89 | -0.01 | 0 | -1.95 | 0 | 6.1 | 75.79 | -0.16 | 0 | 21.82 | 49.82 | 4.22 | 54.58 | 3.2 | 67.54 | 2.42 | 40.7 | 0.01 | 0 | 76.20 | 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) | 5.08 | 47.67 | -30.7 | -0.21 | 76.67 | -136.84 | -4.3 | -133.7 | -54.12 | 0.02 | -88.24 | -91.67 | 4.87 | 91.73 | -38.35 | 0.47 | -52.53 | -87.05 | 0 | 0 | 0 | 2.91 | -47.06 | -82.14 | 1.78 | 17.88 | -56.37 | 0.49 | -72.0 | -83.56 | 1.72 | 2.38 | 5.52 | 0.02 | 0.0 | -33.33 | 227.80 | 128.46 | 44.2 |
| 23Q3 (19) | 3.44 | 19.86 | 2.38 | -0.9 | 57.94 | 64.57 | -1.84 | -611.11 | -35.29 | 0.17 | 466.67 | 206.25 | 2.54 | 247.95 | 209.76 | 0.99 | -56.39 | -55.8 | 0 | 0 | 0 | 5.49 | -55.49 | -41.73 | 1.51 | -4.43 | -65.68 | 1.75 | 32.58 | -58.63 | 1.68 | 2.44 | 4.35 | 0.02 | 0.0 | 0.0 | 99.71 | 3.53 | 73.9 |
| 23Q2 (18) | 2.87 | -22.43 | -63.81 | -2.14 | 20.45 | 54.85 | 0.36 | 116.67 | 118.37 | 0.03 | 113.04 | 50.0 | 0.73 | -27.72 | -77.12 | 2.27 | -18.05 | 146.74 | 0 | 0 | 0 | 12.34 | -17.12 | 207.08 | 1.58 | -32.77 | -62.56 | 1.32 | -16.98 | -63.23 | 1.64 | 0.61 | 3.14 | 0.02 | 0.0 | 0.0 | 96.31 | -15.66 | -36.85 |
| 23Q1 (17) | 3.7 | -49.52 | 211.45 | -2.69 | -571.93 | -99.26 | -2.16 | 22.58 | -171.52 | -0.23 | -195.83 | -171.88 | 1.01 | -87.22 | 121.63 | 2.77 | -23.69 | 92.36 | 0 | 0 | 0 | 14.88 | -8.56 | 141.67 | 2.35 | -42.4 | -34.72 | 1.59 | -46.64 | -51.08 | 1.63 | 0.0 | 3.82 | 0.02 | -33.33 | -33.33 | 114.20 | -27.71 | 266.82 |
| 22Q4 (16) | 7.33 | 118.15 | 18.99 | 0.57 | 122.44 | 123.17 | -2.79 | -105.15 | 58.97 | 0.24 | 250.0 | 60.0 | 7.9 | 863.41 | 113.51 | 3.63 | 62.05 | 50.62 | 0 | 0 | 0 | 16.28 | 72.74 | 48.06 | 4.08 | -7.27 | 17.24 | 2.98 | -29.55 | 7.97 | 1.63 | 1.24 | 5.16 | 0.03 | 50.0 | 0.0 | 157.97 | 175.51 | 11.3 |
| 22Q3 (15) | 3.36 | -57.63 | -18.84 | -2.54 | 46.41 | -23.3 | -1.36 | 30.61 | -4.62 | -0.16 | -900.0 | -206.67 | 0.82 | -74.29 | -60.58 | 2.24 | 143.48 | -2.61 | 0 | 0 | 0 | 9.42 | 134.57 | -13.34 | 4.4 | 4.27 | 11.68 | 4.23 | 17.83 | 43.39 | 1.61 | 1.26 | 7.33 | 0.02 | 0.0 | -33.33 | 57.34 | -62.4 | -37.95 |
| 22Q2 (14) | 7.93 | 338.86 | 94.36 | -4.74 | -251.11 | -301.69 | -1.96 | -164.9 | -335.56 | 0.02 | -93.75 | 105.41 | 3.19 | 168.31 | 10.0 | 0.92 | -36.11 | -65.41 | 0 | 0 | 0 | 4.02 | -34.77 | -66.11 | 4.22 | 17.22 | 3.94 | 3.59 | 10.46 | 23.37 | 1.59 | 1.27 | 6.71 | 0.02 | -33.33 | -33.33 | 152.50 | 322.78 | 65.58 |
| 22Q1 (13) | -3.32 | -153.9 | -340.58 | -1.35 | 45.12 | -139.59 | 3.02 | 144.41 | 159.45 | 0.32 | 113.33 | 540.0 | -4.67 | -226.22 | -197.49 | 1.44 | -40.25 | -34.55 | 0 | 0 | 0 | 6.16 | -43.98 | -36.67 | 3.6 | 3.45 | -10.89 | 3.25 | 17.75 | -4.69 | 1.57 | 1.29 | 6.08 | 0.03 | 0.0 | 0.0 | -68.45 | -148.23 | -344.05 |
| 21Q4 (12) | 6.16 | 48.79 | -11.37 | -2.46 | -19.42 | -117.7 | -6.8 | -423.08 | -53.15 | 0.15 | 0.0 | -37.5 | 3.7 | 77.88 | -36.43 | 2.41 | 4.78 | 105.98 | 0 | 0 | 0 | 10.99 | 1.1 | 92.26 | 3.48 | -11.68 | -21.09 | 2.76 | -6.44 | -1.43 | 1.55 | 3.33 | 1.97 | 0.03 | 0.0 | -25.0 | 141.94 | 53.59 | -10.96 |
| 21Q3 (11) | 4.14 | 1.47 | -4.39 | -2.06 | -74.58 | 68.11 | -1.3 | -188.89 | -3350.0 | 0.15 | 140.54 | 1600.0 | 2.08 | -28.28 | 197.65 | 2.3 | -13.53 | 36.9 | 0 | 0 | 0 | 10.87 | -8.26 | 35.09 | 3.94 | -2.96 | 2.87 | 2.95 | 1.37 | 13.03 | 1.5 | 0.67 | -0.66 | 0.03 | 0.0 | -25.0 | 92.41 | 0.34 | -11.22 |
| 21Q2 (10) | 4.08 | 195.65 | 9.38 | -1.18 | -134.6 | -59.46 | -0.45 | 91.14 | 88.1 | -0.37 | -840.0 | -362.5 | 2.9 | -39.46 | -3.01 | 2.66 | 20.91 | 343.33 | 0 | 0 | 0 | 11.85 | 21.88 | 304.22 | 4.06 | 0.5 | 62.4 | 2.91 | -14.66 | 393.22 | 1.49 | 0.68 | -28.02 | 0.03 | 0.0 | -40.0 | 92.10 | 228.35 | -33.09 |
| 21Q1 (9) | 1.38 | -80.14 | 360.0 | 3.41 | 401.77 | 248.91 | -5.08 | -14.41 | -1687.5 | 0.05 | -79.17 | -16.67 | 4.79 | -17.7 | 340.7 | 2.2 | 88.03 | 126.8 | 0 | 0 | 0 | 9.73 | 70.08 | -1.54 | 4.04 | -8.39 | 296.08 | 3.41 | 21.79 | 373.61 | 1.48 | -2.63 | 52.58 | 0.03 | -25.0 | 0.0 | 28.05 | -82.4 | 60.81 |
| 20Q4 (8) | 6.95 | 60.51 | 85.33 | -1.13 | 82.51 | -527.78 | -4.44 | -11200.0 | -539.6 | 0.24 | 2500.0 | 214.29 | 5.82 | 373.24 | 63.03 | 1.17 | -30.36 | 36.05 | 0 | 0 | 0 | 5.72 | -28.96 | -9.83 | 4.41 | 15.14 | 96.88 | 2.8 | 7.28 | 75.0 | 1.52 | 0.66 | 56.7 | 0.04 | 0.0 | 33.33 | 159.40 | 53.15 | 10.52 |
| 20Q3 (7) | 4.33 | 16.09 | 84.26 | -6.46 | -772.97 | -433.88 | 0.04 | 101.06 | 102.14 | -0.01 | 87.5 | 83.33 | -2.13 | -171.24 | -286.84 | 1.68 | 180.0 | 61.54 | 0 | 0 | 0 | 8.05 | 174.5 | 2.71 | 3.83 | 53.2 | 61.6 | 2.61 | 342.37 | 66.24 | 1.51 | -27.05 | 51.0 | 0.04 | -20.0 | 33.33 | 104.09 | -24.38 | 15.16 |
| 20Q2 (6) | 3.73 | 1143.33 | 747.73 | -0.74 | 67.69 | 47.89 | -3.78 | -1281.25 | -217.39 | -0.08 | -233.33 | 20.0 | 2.99 | 250.25 | 405.1 | 0.6 | -38.14 | -66.67 | 0 | 0 | 100.0 | 2.93 | -70.31 | -80.16 | 2.5 | 145.1 | 4.17 | 0.59 | -18.06 | -58.45 | 2.07 | 113.4 | 104.95 | 0.05 | 66.67 | 66.67 | 137.64 | 689.13 | 669.52 |
| 20Q1 (5) | 0.3 | -92.0 | -85.98 | -2.29 | -1172.22 | -30.86 | 0.32 | -68.32 | -87.1 | 0.06 | 128.57 | 166.67 | -1.99 | -155.74 | -610.26 | 0.97 | 12.79 | -45.2 | 0 | 0 | 0 | 9.88 | 55.75 | -37.89 | 1.02 | -54.46 | -48.22 | 0.72 | -55.0 | -56.1 | 0.97 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 17.44 | -87.91 | -78.48 |
| 19Q4 (4) | 3.75 | 59.57 | 0.0 | -0.18 | 85.12 | 0.0 | 1.01 | 154.01 | 0.0 | -0.21 | -250.0 | 0.0 | 3.57 | 213.16 | 0.0 | 0.86 | -17.31 | 0.0 | 0 | 0 | 0.0 | 6.34 | -19.08 | 0.0 | 2.24 | -5.49 | 0.0 | 1.6 | 1.91 | 0.0 | 0.97 | -3.0 | 0.0 | 0.03 | 0.0 | 0.0 | 144.23 | 59.57 | 0.0 |
| 19Q3 (3) | 2.35 | 434.09 | 0.0 | -1.21 | 14.79 | 0.0 | -1.87 | -158.07 | 0.0 | -0.06 | 40.0 | 0.0 | 1.14 | 216.33 | 0.0 | 1.04 | -42.22 | 0.0 | 0 | 100.0 | 0.0 | 7.84 | -46.97 | 0.0 | 2.37 | -1.25 | 0.0 | 1.57 | 10.56 | 0.0 | 1.0 | -0.99 | 0.0 | 0.03 | 0.0 | 0.0 | 90.38 | 405.33 | 0.0 |
| 19Q2 (2) | 0.44 | -79.44 | 0.0 | -1.42 | 18.86 | 0.0 | 3.22 | 29.84 | 0.0 | -0.1 | -11.11 | 0.0 | -0.98 | -351.28 | 0.0 | 1.8 | 1.69 | 0.0 | -0.1 | 0 | 0.0 | 14.78 | -7.07 | 0.0 | 2.4 | 21.83 | 0.0 | 1.42 | -13.41 | 0.0 | 1.01 | 4.12 | 0.0 | 0.03 | 0.0 | 0.0 | 17.89 | -77.93 | 0.0 |
| 19Q1 (1) | 2.14 | 0.0 | 0.0 | -1.75 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.90 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 81.06 | 0.0 | 0.0 |
