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) | 5.19 | -77.53 | 0 | 0 | -17.28 | 0 | -3.53 | 0 | 5.19 | -75.69 | 1.14 | -5.0 | 0 | 0 | 3.64 | 58.13 | 10.8 | -55.9 | 10.07 | -52.18 | 1.28 | 21.9 | 1.78 | 31.85 | 39.53 | -59.86 |
| 2022 (9) | 23.1 | 36.77 | -1.75 | 0 | -13.53 | 0 | -1.66 | 0 | 21.35 | 62.36 | 1.2 | 29.03 | 0 | 0 | 2.30 | -9.9 | 24.49 | 48.24 | 21.06 | 60.4 | 1.05 | 11.7 | 1.35 | 8.0 | 98.47 | -10.69 |
| 2021 (8) | 16.89 | 43.5 | -3.74 | 0 | -9.16 | 0 | 0.87 | 0 | 13.15 | 52.02 | 0.93 | 6.9 | -0.03 | 0 | 2.56 | -9.97 | 16.52 | 29.98 | 13.13 | 30.65 | 0.94 | 2.17 | 1.25 | 7.76 | 110.25 | 13.62 |
| 2020 (7) | 11.77 | 17.58 | -3.12 | 0 | -7.77 | 0 | -1.38 | 0 | 8.65 | -4.31 | 0.87 | 3.57 | 0 | 0 | 2.84 | -16.03 | 12.71 | 26.09 | 10.05 | 20.94 | 0.92 | 87.76 | 1.16 | 10.48 | 97.03 | -4.52 |
| 2019 (6) | 10.01 | 28.5 | -0.97 | 0 | -6.2 | 0 | -0.08 | 0 | 9.04 | 17.1 | 0.84 | 12.0 | 0 | 0 | 3.38 | -2.88 | 10.08 | 26.0 | 8.31 | 21.14 | 0.49 | 58.06 | 1.05 | -1.87 | 101.62 | 7.49 |
| 2018 (5) | 7.79 | -5.0 | -0.07 | 0 | -5.6 | 0 | -0.27 | 0 | 7.72 | 27.6 | 0.75 | 87.5 | 0 | 0 | 3.48 | 64.87 | 8.0 | 23.46 | 6.86 | 29.19 | 0.31 | 24.0 | 1.07 | 4.9 | 94.54 | -24.14 |
| 2017 (4) | 8.2 | 83.86 | -2.15 | 0 | -7.51 | 0 | 0.21 | -73.75 | 6.05 | 0 | 0.4 | 207.69 | 0 | 0 | 2.11 | 118.67 | 6.48 | 21.12 | 5.31 | 19.06 | 0.25 | -19.35 | 1.02 | 1033.33 | 124.62 | 35.8 |
| 2016 (3) | 4.46 | 11.78 | -10.07 | 0 | 7.43 | 0 | 0.8 | 70.21 | -5.61 | 0 | 0.13 | -75.0 | 0 | 0 | 0.97 | -81.56 | 5.35 | 45.38 | 4.46 | 31.18 | 0.31 | 55.0 | 0.09 | -52.63 | 91.77 | -12.83 |
| 2015 (2) | 3.99 | 61.54 | -1.2 | 0 | -2.29 | 0 | 0.47 | 683.33 | 2.79 | 17.23 | 0.52 | 333.33 | 0 | 0 | 5.24 | 273.55 | 3.68 | 20.66 | 3.4 | 21.0 | 0.2 | 42.86 | 0.19 | -13.64 | 105.28 | 35.11 |
| 2014 (1) | 2.47 | 22.28 | -0.09 | 0 | -0.86 | 0 | 0.06 | 0 | 2.38 | 39.18 | 0.12 | 300.0 | 0 | 0 | 1.40 | 176.17 | 3.05 | 67.58 | 2.81 | 64.33 | 0.14 | -17.65 | 0.22 | 83.33 | 77.92 | -22.85 |
| 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) | 1.23 | 186.01 | -80.66 | 0.76 | 117.14 | 176.77 | -11.06 | -81.91 | -737.88 | -1.97 | -131.76 | -464.81 | 1.99 | 284.26 | -62.94 | 0.31 | 121.43 | -65.56 | 0 | 100.0 | 0 | 3.15 | 79.35 | -53.55 | 3.92 | 49.05 | -36.47 | 3.1 | 14.81 | -34.87 | 0.32 | -3.03 | 6.67 | 0.42 | -2.33 | 10.53 | 32.03 | 177.5 | -72.6 |
| 23Q3 (19) | -1.43 | -204.26 | -121.12 | 0.35 | 775.0 | 400.0 | -6.08 | -8585.71 | 49.71 | -0.85 | -80.85 | 49.7 | -1.08 | -151.16 | -115.79 | 0.14 | -77.78 | 27.27 | -0.02 | -200.0 | 0 | 1.76 | -81.04 | 108.71 | 2.63 | 22.33 | -55.65 | 2.7 | 12.5 | -54.85 | 0.33 | 6.45 | 26.92 | 0.43 | -6.52 | 30.3 | -41.33 | -178.75 | -140.11 |
| 23Q2 (18) | -0.47 | -108.02 | -109.51 | 0.04 | 103.48 | 107.02 | -0.07 | 0.0 | -16.67 | -0.47 | -95.83 | -246.88 | -0.43 | -109.13 | -109.84 | 0.63 | 950.0 | 6200.0 | 0.02 | 0 | 0 | 9.26 | 933.01 | 13102.21 | 2.15 | 2.87 | -69.02 | 2.4 | 29.03 | -57.37 | 0.31 | 0.0 | 24.0 | 0.46 | -2.13 | 39.39 | -14.83 | -106.68 | -118.64 |
| 23Q1 (17) | 5.86 | -7.86 | 16.73 | -1.15 | -16.16 | -325.93 | -0.07 | 94.7 | -16.67 | -0.24 | -144.44 | 71.08 | 4.71 | -12.29 | -0.84 | 0.06 | -93.33 | -68.42 | 0 | 0 | 0 | 0.90 | -86.78 | -45.62 | 2.09 | -66.13 | -61.72 | 1.86 | -60.92 | -60.26 | 0.31 | 3.33 | 29.17 | 0.47 | 23.68 | 46.88 | 221.97 | 89.86 | 131.7 |
| 22Q4 (16) | 6.36 | -6.06 | 40.71 | -0.99 | -1514.29 | 6.6 | -1.32 | 89.08 | 56.86 | 0.54 | 131.95 | 258.82 | 5.37 | -21.49 | 55.2 | 0.9 | 718.18 | 150.0 | 0 | 0 | 100.0 | 6.78 | 705.85 | 94.24 | 6.17 | 4.05 | 24.4 | 4.76 | -20.4 | 13.33 | 0.3 | 15.38 | 25.0 | 0.38 | 15.15 | 18.75 | 116.91 | 13.46 | 23.12 |
| 22Q3 (15) | 6.77 | 37.04 | 45.28 | 0.07 | 112.28 | 111.48 | -12.09 | -20050.0 | -73.21 | -1.69 | -628.12 | -2212.5 | 6.84 | 56.52 | 68.89 | 0.11 | 1000.0 | -64.52 | 0 | 0 | 0 | 0.84 | 1099.31 | -74.51 | 5.93 | -14.55 | 34.47 | 5.98 | 6.22 | 73.84 | 0.26 | 4.0 | 8.33 | 0.33 | 0.0 | 3.12 | 103.04 | 29.54 | -11.55 |
| 22Q2 (14) | 4.94 | -1.59 | 21.08 | -0.57 | -111.11 | -90.0 | -0.06 | 0.0 | -106.38 | 0.32 | 138.55 | -75.19 | 4.37 | -8.0 | 15.61 | 0.01 | -94.74 | -94.12 | 0 | 0 | 0 | 0.07 | -95.75 | -96.22 | 6.94 | 27.11 | 69.68 | 5.63 | 20.3 | 87.04 | 0.25 | 4.17 | 4.17 | 0.33 | 3.12 | 6.45 | 79.55 | -16.96 | -30.59 |
| 22Q1 (13) | 5.02 | 11.06 | 38.29 | -0.27 | 74.53 | 84.83 | -0.06 | 98.04 | 0.0 | -0.83 | -144.12 | -418.75 | 4.75 | 37.28 | 156.76 | 0.19 | -47.22 | 111.11 | 0 | 100.0 | 0 | 1.65 | -52.77 | 37.63 | 5.46 | 10.08 | 78.43 | 4.68 | 11.43 | 89.47 | 0.24 | 0.0 | 9.09 | 0.32 | 0.0 | 3.23 | 95.80 | 0.89 | -20.83 |
| 21Q4 (12) | 4.52 | -3.0 | 74.52 | -1.06 | -73.77 | -10.42 | -3.06 | 56.16 | -3.38 | -0.34 | -525.0 | 51.43 | 3.46 | -14.57 | 112.27 | 0.36 | 16.13 | 111.76 | -0.03 | 0 | 0 | 3.49 | 5.77 | 43.16 | 4.96 | 12.47 | 72.82 | 4.2 | 22.09 | 81.82 | 0.24 | 0.0 | 4.35 | 0.32 | 0.0 | 6.67 | 94.96 | -18.49 | 4.12 |
| 21Q3 (11) | 4.66 | 14.22 | 39.94 | -0.61 | -103.33 | -390.48 | -6.98 | -842.55 | -128.1 | 0.08 | -93.8 | 200.0 | 4.05 | 7.14 | 14.41 | 0.31 | 82.35 | 287.5 | 0 | 0 | 0 | 3.30 | 77.89 | 202.49 | 4.41 | 7.82 | 46.03 | 3.44 | 14.29 | 47.64 | 0.24 | 0.0 | 4.35 | 0.32 | 3.23 | 10.34 | 116.50 | 1.65 | -0.29 |
| 21Q2 (10) | 4.08 | 12.4 | 181.38 | -0.3 | 83.15 | -328.57 | 0.94 | 1666.67 | 155.62 | 1.29 | 906.25 | 545.0 | 3.78 | 104.32 | 173.91 | 0.17 | 88.89 | 325.0 | 0 | 0 | 0 | 1.86 | 54.86 | 318.04 | 4.09 | 33.66 | 4.87 | 3.01 | 21.86 | -6.81 | 0.24 | 9.09 | 4.35 | 0.31 | 0.0 | 10.71 | 114.61 | -5.28 | 195.61 |
| 21Q1 (9) | 3.63 | 40.15 | -17.5 | -1.78 | -85.42 | 22.61 | -0.06 | 97.97 | 0.0 | -0.16 | 77.14 | 23.81 | 1.85 | 13.5 | -11.9 | 0.09 | -47.06 | -84.48 | 0 | 0 | 0 | 1.20 | -50.87 | -84.88 | 3.06 | 6.62 | 4.44 | 2.47 | 6.93 | 13.3 | 0.22 | -4.35 | -4.35 | 0.31 | 3.33 | 10.71 | 121.00 | 32.68 | -26.02 |
| 20Q4 (8) | 2.59 | -22.22 | -14.8 | -0.96 | -557.14 | -190.91 | -2.96 | 3.27 | 16.38 | -0.7 | -775.0 | -600.0 | 1.63 | -53.95 | -39.85 | 0.17 | 112.5 | -41.38 | 0 | 0 | 0 | 2.44 | 123.48 | -39.19 | 2.87 | -4.97 | -2.05 | 2.31 | -0.86 | -0.86 | 0.23 | 0.0 | 43.75 | 0.3 | 3.45 | 7.14 | 91.20 | -21.95 | -16.9 |
| 20Q3 (7) | 3.33 | 129.66 | 90.29 | 0.21 | 400.0 | -93.75 | -3.06 | -81.07 | -15.91 | -0.08 | -140.0 | -161.54 | 3.54 | 156.52 | -30.72 | 0.08 | 100.0 | -75.76 | 0 | 0 | 0 | 1.09 | 145.84 | -77.28 | 3.02 | -22.56 | 5.96 | 2.33 | -27.86 | 0.0 | 0.23 | 0.0 | 91.67 | 0.29 | 3.57 | 7.41 | 116.84 | 201.37 | 81.61 |
| 20Q2 (6) | 1.45 | -67.05 | -40.33 | -0.07 | 96.96 | 74.07 | -1.69 | -2716.67 | -16800.0 | 0.2 | 195.24 | 158.82 | 1.38 | -34.29 | -36.11 | 0.04 | -93.1 | -81.82 | 0 | 0 | 0 | 0.44 | -94.4 | -89.45 | 3.9 | 33.11 | 84.83 | 3.23 | 48.17 | 78.45 | 0.23 | 0.0 | 109.09 | 0.28 | 0.0 | 12.0 | 38.77 | -76.3 | -65.38 |
| 20Q1 (5) | 4.4 | 44.74 | 57.71 | -2.3 | -596.97 | 38.17 | -0.06 | 98.31 | -500.0 | -0.21 | -110.0 | -187.5 | 2.1 | -22.51 | 325.81 | 0.58 | 100.0 | 0 | 0 | 0 | 0 | 7.92 | 97.54 | 0 | 2.93 | 0.0 | 33.79 | 2.18 | -6.44 | 17.84 | 0.23 | 43.75 | 130.0 | 0.28 | 0.0 | 16.67 | 163.57 | 49.04 | 28.39 |
| 19Q4 (4) | 3.04 | 73.71 | 0.0 | -0.33 | -109.82 | 0.0 | -3.54 | -34.09 | 0.0 | -0.1 | -176.92 | 0.0 | 2.71 | -46.97 | 0.0 | 0.29 | -12.12 | 0.0 | 0 | 0 | 0.0 | 4.01 | -16.5 | 0.0 | 2.93 | 2.81 | 0.0 | 2.33 | 0.0 | 0.0 | 0.16 | 33.33 | 0.0 | 0.28 | 3.7 | 0.0 | 109.75 | 70.58 | 0.0 |
| 19Q3 (3) | 1.75 | -27.98 | 0.0 | 3.36 | 1344.44 | 0.0 | -2.64 | -26300.0 | 0.0 | 0.13 | 138.24 | 0.0 | 5.11 | 136.57 | 0.0 | 0.33 | 50.0 | 0.0 | 0 | 0 | 0.0 | 4.80 | 14.19 | 0.0 | 2.85 | 35.07 | 0.0 | 2.33 | 28.73 | 0.0 | 0.12 | 9.09 | 0.0 | 0.27 | 8.0 | 0.0 | 64.34 | -42.55 | 0.0 |
| 19Q2 (2) | 2.43 | -12.9 | 0.0 | -0.27 | 92.74 | 0.0 | -0.01 | 0.0 | 0.0 | -0.34 | -241.67 | 0.0 | 2.16 | 332.26 | 0.0 | 0.22 | 0 | 0.0 | 0 | 0 | 0.0 | 4.21 | 0 | 0.0 | 2.11 | -3.65 | 0.0 | 1.81 | -2.16 | 0.0 | 0.11 | 10.0 | 0.0 | 0.25 | 4.17 | 0.0 | 111.98 | -12.1 | 0.0 |
| 19Q1 (1) | 2.79 | 0.0 | 0.0 | -3.72 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 127.40 | 0.0 | 0.0 |
