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) | 10.88 | -58.52 | -6.42 | 0 | -5.21 | 0 | -0.19 | 0 | 4.46 | -79.84 | 2.74 | -38.7 | 0 | 0 | 5.79 | -7.78 | 9.3 | -60.26 | 7.42 | -61.39 | 3.38 | 2.74 | 0.23 | -30.3 | 98.64 | -14.11 |
| 2022 (9) | 26.23 | 36.83 | -4.11 | 0 | -9.76 | 0 | 0.55 | 0 | 22.12 | 53.61 | 4.47 | -24.24 | -0.11 | 0 | 6.28 | -17.48 | 23.4 | -9.16 | 19.22 | -4.28 | 3.29 | 8.94 | 0.33 | -26.67 | 114.84 | 41.08 |
| 2021 (8) | 19.17 | -4.2 | -4.77 | 0 | -13.28 | 0 | -0.21 | 0 | 14.4 | -3.81 | 5.9 | 85.53 | 0.01 | 0 | 7.61 | 46.73 | 25.76 | 30.5 | 20.08 | 32.54 | 3.02 | 0.67 | 0.45 | -19.64 | 81.40 | -23.89 |
| 2020 (7) | 20.01 | 36.49 | -5.04 | 0 | -12.93 | 0 | 0.56 | 300.0 | 14.97 | 88.78 | 3.18 | 4.26 | 0 | 0 | 5.19 | -10.88 | 19.74 | 57.42 | 15.15 | 50.45 | 3.0 | 2.74 | 0.56 | 7.69 | 106.95 | -1.44 |
| 2019 (6) | 14.66 | 24.45 | -6.73 | 0 | -9.87 | 0 | 0.14 | 0 | 7.93 | 79.41 | 3.05 | -3.79 | 0 | 0 | 5.82 | -7.15 | 12.54 | 2.28 | 10.07 | 6.22 | 2.92 | 25.32 | 0.52 | -38.82 | 108.51 | 16.62 |
| 2018 (5) | 11.78 | 19.23 | -7.36 | 0 | -3.52 | 0 | -0.48 | 0 | 4.42 | -11.95 | 3.17 | -33.68 | 0 | 0 | 6.27 | -33.76 | 12.26 | -7.12 | 9.48 | -9.11 | 2.33 | 19.49 | 0.85 | 16.44 | 93.05 | 23.47 |
| 2017 (4) | 9.88 | -9.52 | -4.86 | 0 | -0.33 | 0 | -0.1 | 0 | 5.02 | 0 | 4.78 | 182.84 | 0 | 0 | 9.46 | 124.72 | 13.2 | 20.66 | 10.43 | 21.7 | 1.95 | 21.88 | 0.73 | -16.09 | 75.36 | -23.81 |
| 2016 (3) | 10.92 | 6.02 | -24.51 | 0 | 15.06 | -15.06 | -0.61 | 0 | -13.59 | 0 | 1.69 | 106.1 | -1.71 | 0 | 4.21 | 73.28 | 10.94 | 44.14 | 8.57 | 22.43 | 1.6 | 48.15 | 0.87 | 20.83 | 98.91 | -15.49 |
| 2015 (2) | 10.3 | 74.58 | -18.05 | 0 | 17.73 | 448.92 | 0.37 | 19.35 | -7.75 | 0 | 0.82 | 22.39 | 0 | 0 | 2.43 | 0.84 | 7.59 | 41.34 | 7.0 | 51.52 | 1.08 | 61.19 | 0.72 | 26.32 | 117.05 | 16.25 |
| 2014 (1) | 5.9 | 19.92 | -9.56 | 0 | 3.23 | 258.89 | 0.31 | 0 | -3.66 | 0 | 0.67 | 123.33 | 0 | 0 | 2.41 | 68.06 | 5.37 | 33.25 | 4.62 | 16.37 | 0.67 | 26.42 | 0.57 | 50.0 | 100.68 | -0.14 |
| 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) | 3.0 | -14.53 | -63.1 | -3.81 | -209.76 | -509.68 | 1.82 | 148.15 | 127.25 | 0.05 | 266.67 | 131.25 | -0.81 | -135.53 | -108.94 | 0.66 | -1.49 | -39.45 | 0 | 0 | 100.0 | 6.47 | 12.22 | -17.07 | 1.41 | -26.56 | -63.09 | 1.18 | -25.79 | -60.14 | 0.87 | 3.57 | 4.82 | 0.06 | 0.0 | 0.0 | 142.18 | 0.86 | -32.67 |
| 23Q3 (19) | 3.51 | 269.47 | -55.79 | -1.23 | -0.82 | 36.92 | -3.78 | -2420.0 | -1045.0 | -0.03 | 0.0 | -105.17 | 2.28 | 944.44 | -61.94 | 0.67 | 1.52 | -12.99 | 0 | 0 | 0 | 5.77 | 7.81 | 43.55 | 1.92 | -32.63 | -71.68 | 1.59 | -27.73 | -73.81 | 0.84 | -1.18 | 1.2 | 0.06 | 0.0 | 0.0 | 140.96 | 361.47 | 23.57 |
| 23Q2 (18) | 0.95 | -72.22 | -75.2 | -1.22 | -662.5 | 16.44 | -0.15 | 95.16 | 82.14 | -0.03 | 82.35 | 62.5 | -0.27 | -108.28 | -111.39 | 0.66 | -12.0 | -28.26 | 0 | 0 | -100.0 | 5.35 | -6.29 | 9.93 | 2.85 | -8.65 | -55.88 | 2.2 | -10.2 | -57.77 | 0.85 | 4.94 | 3.66 | 0.06 | 0.0 | -40.0 | 30.55 | -70.35 | -51.11 |
| 23Q1 (17) | 3.42 | -57.93 | -45.97 | -0.16 | -117.2 | 90.18 | -3.1 | 53.59 | -17.42 | -0.17 | -6.25 | -177.27 | 3.26 | -64.02 | -30.64 | 0.75 | -31.19 | -55.62 | 0 | 100.0 | 100.0 | 5.71 | -26.85 | -35.46 | 3.12 | -18.32 | -50.79 | 2.45 | -17.23 | -50.9 | 0.81 | -2.41 | 2.53 | 0.06 | 0.0 | -40.0 | 103.01 | -51.22 | -4.31 |
| 22Q4 (16) | 8.13 | 2.39 | 10.61 | 0.93 | 147.69 | 135.63 | -6.68 | -1770.0 | -94.19 | -0.16 | -127.59 | 33.33 | 9.06 | 51.25 | 91.14 | 1.09 | 41.56 | -61.62 | -0.11 | 0 | 0 | 7.80 | 94.25 | -43.24 | 3.82 | -43.66 | -43.66 | 2.96 | -51.24 | -42.86 | 0.83 | 0.0 | 10.67 | 0.06 | 0.0 | -45.45 | 211.17 | 85.11 | 73.53 |
| 22Q3 (15) | 7.94 | 107.31 | 82.53 | -1.95 | -33.56 | -8.33 | 0.4 | 147.62 | 106.11 | 0.58 | 825.0 | 928.57 | 5.99 | 152.74 | 134.9 | 0.77 | -16.3 | -55.75 | 0 | -100.0 | 0 | 4.02 | -17.44 | -56.74 | 6.78 | 4.95 | 8.48 | 6.07 | 16.51 | 19.49 | 0.83 | 1.22 | 9.21 | 0.06 | -40.0 | -45.45 | 114.08 | 82.59 | 56.04 |
| 22Q2 (14) | 3.83 | -39.49 | 61.6 | -1.46 | 10.43 | -121.21 | -0.84 | 68.18 | -189.66 | -0.08 | -136.36 | -172.73 | 2.37 | -49.57 | 38.6 | 0.92 | -45.56 | 33.33 | 0.01 | 200.0 | 0 | 4.87 | -44.99 | 41.3 | 6.46 | 1.89 | -0.46 | 5.21 | 4.41 | 9.22 | 0.82 | 3.8 | 12.33 | 0.1 | 0.0 | -9.09 | 62.48 | -41.96 | 47.89 |
| 22Q1 (13) | 6.33 | -13.88 | 24.12 | -1.63 | 37.55 | -662.07 | -2.64 | 23.26 | 12.0 | 0.22 | 191.67 | 2300.0 | 4.7 | -0.84 | -12.8 | 1.69 | -40.49 | 168.25 | -0.01 | 0 | 0 | 8.84 | -35.67 | 153.51 | 6.34 | -6.49 | 1.44 | 4.99 | -3.67 | -0.99 | 0.79 | 5.33 | 1.28 | 0.1 | -9.09 | -9.09 | 107.65 | -11.53 | 25.17 |
| 21Q4 (12) | 7.35 | 68.97 | 18.17 | -2.61 | -45.0 | 2.25 | -3.44 | 47.48 | 39.75 | -0.24 | -242.86 | -125.26 | 4.74 | 85.88 | 33.52 | 2.84 | 63.22 | 100.0 | 0 | 0 | 100.0 | 13.75 | 48.05 | 78.51 | 6.78 | 8.48 | 14.14 | 5.18 | 1.97 | 15.62 | 0.75 | -1.32 | -1.32 | 0.11 | 0.0 | -21.43 | 121.69 | 66.45 | 5.25 |
| 21Q3 (11) | 4.35 | 83.54 | -18.08 | -1.8 | -172.73 | -55.17 | -6.55 | -2158.62 | -69.69 | -0.07 | -163.64 | 88.14 | 2.55 | 49.12 | -38.55 | 1.74 | 152.17 | 85.11 | 0 | 0 | -100.0 | 9.28 | 169.67 | 79.87 | 6.25 | -3.7 | 1.63 | 5.08 | 6.5 | 9.01 | 0.76 | 4.11 | 1.33 | 0.11 | 0.0 | -8.33 | 73.11 | 73.06 | -23.86 |
| 21Q2 (10) | 2.37 | -53.53 | -12.55 | -0.66 | -327.59 | -10.0 | -0.29 | 90.33 | 81.29 | 0.11 | 1200.0 | -35.29 | 1.71 | -68.27 | -18.96 | 0.69 | 9.52 | 76.92 | 0 | 0 | 0 | 3.44 | -1.3 | 21.66 | 6.49 | 3.84 | 29.54 | 4.77 | -5.36 | 24.54 | 0.73 | -6.41 | -1.35 | 0.11 | 0.0 | -8.33 | 42.25 | -50.88 | -26.89 |
| 21Q1 (9) | 5.1 | -18.01 | -11.76 | 0.29 | 110.86 | 147.54 | -3.0 | 47.46 | -64.84 | -0.01 | -101.05 | -133.33 | 5.39 | 51.83 | 4.26 | 0.63 | -55.63 | 46.51 | 0 | 100.0 | 0 | 3.49 | -54.7 | -11.9 | 6.25 | 5.22 | 136.74 | 5.04 | 12.5 | 132.26 | 0.78 | 2.63 | 4.0 | 0.11 | -21.43 | -42.11 | 86.00 | -25.61 | -53.72 |
| 20Q4 (8) | 6.22 | 17.14 | 129.52 | -2.67 | -130.17 | -644.9 | -5.71 | -47.93 | -101.77 | 0.95 | 261.02 | 295.83 | 3.55 | -14.46 | 10.94 | 1.42 | 51.06 | 425.93 | -0.01 | -200.0 | -150.0 | 7.70 | 49.18 | 285.89 | 5.94 | -3.41 | 114.44 | 4.48 | -3.86 | 79.2 | 0.76 | 1.33 | -1.3 | 0.14 | 16.67 | 27.27 | 115.61 | 20.4 | 44.2 |
| 20Q3 (7) | 5.31 | 95.94 | 40.48 | -1.16 | -93.33 | 32.16 | -3.86 | -149.03 | -108.65 | -0.59 | -447.06 | -353.85 | 4.15 | 96.68 | 100.48 | 0.94 | 141.03 | 100.0 | 0.01 | 0 | 150.0 | 5.16 | 82.39 | 45.41 | 6.15 | 22.75 | 83.04 | 4.66 | 21.67 | 70.07 | 0.75 | 1.35 | 4.17 | 0.12 | 0.0 | -14.29 | 96.02 | 66.18 | -8.55 |
| 20Q2 (6) | 2.71 | -53.11 | -33.42 | -0.6 | 1.64 | 45.45 | -1.55 | 14.84 | 17.55 | 0.17 | 466.67 | 466.67 | 2.11 | -59.19 | -28.96 | 0.39 | -9.3 | -66.38 | 0 | 0 | 0 | 2.83 | -28.52 | -69.45 | 5.01 | 89.77 | 61.61 | 3.83 | 76.5 | 63.68 | 0.74 | -1.33 | 0.0 | 0.12 | -36.84 | -14.29 | 57.78 | -68.91 | -54.29 |
| 20Q1 (5) | 5.78 | 113.28 | 40.98 | -0.61 | -224.49 | 86.17 | -1.82 | 35.69 | 45.18 | 0.03 | -87.5 | 50.0 | 5.17 | 61.56 | 1767.74 | 0.43 | 59.26 | -62.93 | 0 | -100.0 | 0 | 3.96 | 98.41 | -55.25 | 2.64 | -4.69 | -20.24 | 2.17 | -13.2 | -12.85 | 0.75 | -2.6 | 7.14 | 0.19 | 72.73 | 46.15 | 185.85 | 131.8 | 50.49 |
| 19Q4 (4) | 2.71 | -28.31 | 0.0 | 0.49 | 128.65 | 0.0 | -2.83 | -52.97 | 0.0 | 0.24 | 284.62 | 0.0 | 3.2 | 54.59 | 0.0 | 0.27 | -42.55 | 0.0 | 0.02 | 200.0 | 0.0 | 2.00 | -43.78 | 0.0 | 2.77 | -17.56 | 0.0 | 2.5 | -8.76 | 0.0 | 0.77 | 6.94 | 0.0 | 0.11 | -21.43 | 0.0 | 80.18 | -23.64 | 0.0 |
| 19Q3 (3) | 3.78 | -7.13 | 0.0 | -1.71 | -55.45 | 0.0 | -1.85 | 1.6 | 0.0 | -0.13 | -533.33 | 0.0 | 2.07 | -30.3 | 0.0 | 0.47 | -59.48 | 0.0 | -0.02 | 0 | 0.0 | 3.55 | -61.69 | 0.0 | 3.36 | 8.39 | 0.0 | 2.74 | 17.09 | 0.0 | 0.72 | -2.7 | 0.0 | 0.14 | 0.0 | 0.0 | 105.00 | -16.93 | 0.0 |
| 19Q2 (2) | 4.07 | -0.73 | 0.0 | -1.1 | 75.06 | 0.0 | -1.88 | 43.37 | 0.0 | 0.03 | 50.0 | 0.0 | 2.97 | 1058.06 | 0.0 | 1.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.27 | 4.71 | 0.0 | 3.1 | -6.34 | 0.0 | 2.34 | -6.02 | 0.0 | 0.74 | 5.71 | 0.0 | 0.14 | 7.69 | 0.0 | 126.40 | 2.35 | 0.0 |
| 19Q1 (1) | 4.1 | 0.0 | 0.0 | -4.41 | 0.0 | 0.0 | -3.32 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.85 | 0.0 | 0.0 | 3.31 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 123.49 | 0.0 | 0.0 |
