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) | 16.93 | -22.41 | -13.82 | 0 | -10.97 | 0 | 0.61 | 0 | 3.11 | -74.57 | 4.02 | -19.6 | 0 | 0 | 8.32 | -16.56 | 17.73 | -3.11 | 14.58 | -5.2 | 4.62 | 4.29 | 0.04 | 0.0 | 87.99 | -19.95 |
| 2022 (9) | 21.82 | 11.9 | -9.59 | 0 | -9.13 | 0 | -0.98 | 0 | 12.23 | -18.3 | 5.0 | 6.84 | 0 | 0 | 9.97 | -7.95 | 18.3 | 27.44 | 15.38 | 44.01 | 4.43 | 4.24 | 0.04 | 0.0 | 109.92 | -15.61 |
| 2021 (8) | 19.5 | 61.69 | -4.53 | 0 | -6.06 | 0 | 0.24 | -82.22 | 14.97 | 93.91 | 4.68 | -35.8 | 0 | 0 | 10.83 | -47.79 | 14.36 | 41.48 | 10.68 | 43.94 | 4.25 | 15.49 | 0.04 | 100.0 | 130.26 | 20.11 |
| 2020 (7) | 12.06 | 32.67 | -4.34 | 0 | -5.67 | 0 | 1.35 | 0 | 7.72 | 45.94 | 7.29 | 76.09 | -0.01 | 0 | 20.75 | 49.58 | 10.15 | 22.0 | 7.42 | 10.58 | 3.68 | 13.23 | 0.02 | -50.0 | 108.45 | 19.31 |
| 2019 (6) | 9.09 | -4.32 | -3.8 | 0 | -5.91 | 0 | -0.01 | 0 | 5.29 | 356.03 | 4.14 | -26.33 | 0 | 0 | 13.87 | -26.04 | 8.32 | -2.46 | 6.71 | -4.14 | 3.25 | 5.18 | 0.04 | 33.33 | 90.90 | -3.17 |
| 2018 (5) | 9.5 | 23.86 | -8.34 | 0 | -5.54 | 0 | -0.51 | 0 | 1.16 | -89.05 | 5.62 | 61.49 | 0.85 | 0 | 18.75 | 63.27 | 8.53 | -0.93 | 7.0 | -0.57 | 3.09 | 6.55 | 0.03 | 0.0 | 93.87 | 22.02 |
| 2017 (4) | 7.67 | -31.58 | 2.92 | 0 | -5.61 | 0 | -1.57 | 0 | 10.59 | 46.47 | 3.48 | 18.37 | 0 | 0 | 11.49 | 10.59 | 8.61 | -3.37 | 7.04 | 2.33 | 2.9 | -3.65 | 0.03 | 0.0 | 76.93 | -31.92 |
| 2016 (3) | 11.21 | -8.27 | -3.98 | 0 | -5.22 | 0 | 0.83 | -56.77 | 7.23 | 44.89 | 2.94 | -40.12 | -0.17 | 0 | 10.39 | -33.23 | 8.91 | -5.71 | 6.88 | -7.15 | 3.01 | -10.95 | 0.03 | 0.0 | 113.00 | 0.06 |
| 2015 (2) | 12.22 | 9.99 | -7.23 | 0 | -4.76 | 0 | 1.92 | 0 | 4.99 | -0.6 | 4.91 | -5.76 | 0 | 0 | 15.55 | -12.77 | 9.45 | 15.53 | 7.41 | 17.06 | 3.38 | 5.96 | 0.03 | 200.0 | 112.94 | -3.12 |
| 2014 (1) | 11.11 | 34.67 | -6.09 | 0 | 0.18 | 0 | -0.09 | 0 | 5.02 | -3.28 | 5.21 | 66.45 | 0 | 0 | 17.83 | 31.25 | 8.18 | 48.73 | 6.33 | 46.53 | 3.19 | 22.69 | 0.01 | -50.0 | 116.58 | -1.93 |
| 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) | 1.96 | -69.52 | -67.22 | -1.7 | -49.12 | 68.52 | -0.08 | 99.26 | 55.56 | 0.52 | 18.18 | 188.89 | 0.26 | -95.09 | -55.17 | 2.5 | 1823.08 | 95.31 | 0 | 0 | 0 | 21.63 | 1889.62 | 100.38 | 3.61 | -18.51 | -6.23 | 2.84 | -29.35 | -12.07 | 1.16 | 0.0 | 5.45 | 0.01 | 0.0 | 0.0 | 48.88 | -60.55 | -64.53 |
| 23Q3 (19) | 6.43 | 69.21 | -15.17 | -1.14 | -225.71 | -80.95 | -10.74 | -13325.0 | -21.63 | 0.44 | 193.62 | 214.29 | 5.29 | 53.33 | -23.88 | 0.13 | -80.0 | -92.49 | 0 | 0 | 0 | 1.09 | -80.08 | -91.73 | 4.43 | -1.56 | -14.64 | 4.02 | 8.06 | -11.84 | 1.16 | 0.0 | 5.45 | 0.01 | 0.0 | 0.0 | 123.89 | 59.43 | -7.33 |
| 23Q2 (18) | 3.8 | -19.83 | 2.43 | -0.35 | 96.71 | 36.36 | -0.08 | 0.0 | -100.0 | -0.47 | -491.67 | 56.07 | 3.45 | 158.57 | 9.18 | 0.65 | -12.16 | -43.48 | 0 | 0 | 0 | 5.46 | -4.86 | -39.3 | 4.5 | -13.13 | -5.66 | 3.72 | -7.0 | -6.53 | 1.16 | 0.87 | 3.57 | 0.01 | 0.0 | 0.0 | 77.71 | -15.4 | 7.03 |
| 23Q1 (17) | 4.74 | -20.74 | 3.95 | -10.63 | -96.85 | -254.33 | -0.08 | 55.56 | 0.0 | 0.12 | -33.33 | 152.17 | -5.89 | -1115.52 | -477.56 | 0.74 | -42.19 | -12.94 | 0 | 0 | 0 | 5.74 | -46.85 | -16.65 | 5.18 | 34.55 | 15.37 | 4.0 | 23.84 | 10.8 | 1.15 | 4.55 | 3.6 | 0.01 | 0.0 | 0.0 | 91.86 | -33.33 | -4.71 |
| 22Q4 (16) | 5.98 | -21.11 | -7.57 | -5.4 | -757.14 | -583.54 | -0.18 | 97.96 | -350.0 | 0.18 | 28.57 | -68.42 | 0.58 | -91.65 | -89.79 | 1.28 | -26.01 | 45.45 | 0 | 0 | 0 | 10.79 | -17.9 | 35.89 | 3.85 | -25.82 | 3.49 | 3.23 | -29.17 | 20.07 | 1.1 | 0.0 | 0.92 | 0.01 | 0.0 | 0.0 | 137.79 | 3.07 | -19.29 |
| 22Q3 (15) | 7.58 | 104.31 | 37.82 | -0.63 | -14.55 | 42.73 | -8.83 | -21975.0 | -50.17 | 0.14 | 113.08 | 117.5 | 6.95 | 119.94 | 57.95 | 1.73 | 50.43 | 50.43 | 0 | 0 | 0 | 13.15 | 46.21 | 33.06 | 5.19 | 8.81 | 30.08 | 4.56 | 14.57 | 49.51 | 1.1 | -1.79 | 1.85 | 0.01 | 0.0 | 0.0 | 133.69 | 84.13 | 0.63 |
| 22Q2 (14) | 3.71 | -18.64 | -20.39 | -0.55 | 81.67 | 58.65 | -0.04 | 50.0 | 55.56 | -1.07 | -365.22 | -28.92 | 3.16 | 102.56 | -5.11 | 1.15 | 35.29 | -13.53 | 0 | 0 | 0 | 8.99 | 30.64 | -29.69 | 4.77 | 6.24 | 34.75 | 3.98 | 10.25 | 63.11 | 1.12 | 0.9 | 5.66 | 0.01 | 0.0 | 0.0 | 72.60 | -24.69 | -45.31 |
| 22Q1 (13) | 4.56 | -29.52 | 58.89 | -3.0 | -279.75 | -127.27 | -0.08 | -100.0 | -60.0 | -0.23 | -140.35 | -117.69 | 1.56 | -72.54 | 0.65 | 0.85 | -3.41 | -35.61 | 0 | 0 | 0 | 6.88 | -13.34 | -47.39 | 4.49 | 20.7 | 44.37 | 3.61 | 34.2 | 44.4 | 1.11 | 1.83 | 7.77 | 0.01 | 0.0 | 0.0 | 96.41 | -43.53 | 18.91 |
| 21Q4 (12) | 6.47 | 17.64 | 3.03 | -0.79 | 28.18 | 50.0 | -0.04 | 99.32 | 0.0 | 0.57 | 171.25 | -32.94 | 5.68 | 29.09 | 20.85 | 0.88 | -23.48 | -50.28 | 0 | 0 | 0 | 7.94 | -19.61 | -57.91 | 3.72 | -6.77 | 35.77 | 2.69 | -11.8 | 43.09 | 1.09 | 0.93 | 13.54 | 0.01 | 0.0 | 0.0 | 170.71 | 28.5 | -22.53 |
| 21Q3 (11) | 5.5 | 18.03 | 77.42 | -1.1 | 17.29 | 16.03 | -5.88 | -6433.33 | -5.57 | -0.8 | 3.61 | -2100.0 | 4.4 | 32.13 | 145.81 | 1.15 | -13.53 | -41.33 | 0 | 0 | 100.0 | 9.88 | -22.75 | -53.27 | 3.99 | 12.71 | 39.51 | 3.05 | 25.0 | 46.63 | 1.08 | 1.89 | 13.68 | 0.01 | 0.0 | 0.0 | 132.85 | 0.07 | 30.28 |
| 21Q2 (10) | 4.66 | 62.37 | 118.78 | -1.33 | -0.76 | -1123.08 | -0.09 | -80.0 | -200.0 | -0.83 | -163.85 | -238.33 | 3.33 | 114.84 | 47.35 | 1.33 | 0.76 | -32.83 | 0 | 0 | 100.0 | 12.79 | -2.25 | -40.97 | 3.54 | 13.83 | 37.21 | 2.44 | -2.4 | 25.77 | 1.06 | 2.91 | 16.48 | 0.01 | 0.0 | 0 | 132.76 | 63.76 | 77.64 |
| 21Q1 (9) | 2.87 | -54.3 | 431.48 | -1.32 | 16.46 | 16.46 | -0.05 | -25.0 | -66.67 | 1.3 | 52.94 | 1957.14 | 1.55 | -67.02 | 249.04 | 1.32 | -25.42 | -16.46 | 0 | 0 | 0 | 13.08 | -30.67 | -38.98 | 3.11 | 13.5 | 57.87 | 2.5 | 32.98 | 64.47 | 1.03 | 7.29 | 21.18 | 0.01 | 0.0 | 0.0 | 81.07 | -63.21 | 257.32 |
| 20Q4 (8) | 6.28 | 102.58 | 168.38 | -1.58 | -20.61 | -17.91 | -0.04 | 99.28 | 0.0 | 0.85 | 2025.0 | 211.84 | 4.7 | 162.57 | 370.0 | 1.77 | -9.69 | 8.59 | 0 | 100.0 | 0 | 18.87 | -10.75 | -11.32 | 2.74 | -4.2 | 16.1 | 1.88 | -9.62 | 3.3 | 0.96 | 1.05 | 20.0 | 0.01 | 0.0 | 0.0 | 220.35 | 116.09 | 147.66 |
| 20Q3 (7) | 3.1 | 45.54 | 3.33 | -1.31 | -1107.69 | 24.28 | -5.57 | -18466.67 | 3.47 | 0.04 | -93.33 | -94.12 | 1.79 | -20.8 | 40.94 | 1.96 | -1.01 | 108.51 | -0.01 | 0.0 | 0 | 21.14 | -2.4 | 71.17 | 2.86 | 10.85 | 33.64 | 2.08 | 7.22 | 18.86 | 0.95 | 4.4 | 15.85 | 0.01 | 0 | 0.0 | 101.97 | 36.44 | -12.3 |
| 20Q2 (6) | 2.13 | 294.44 | 21.02 | 0.13 | 108.23 | -95.61 | -0.03 | 0.0 | 40.0 | 0.6 | 957.14 | 500.0 | 2.26 | 317.31 | -52.12 | 1.98 | 25.32 | 94.12 | -0.01 | 0 | 0 | 21.66 | 1.05 | 59.5 | 2.58 | 30.96 | 26.47 | 1.94 | 27.63 | 19.02 | 0.91 | 7.06 | 10.98 | 0 | -100.0 | -100.0 | 74.74 | 229.4 | 4.46 |
| 20Q1 (5) | 0.54 | -76.92 | -72.73 | -1.58 | -17.91 | 57.18 | -0.03 | 25.0 | 40.0 | -0.07 | 90.79 | 89.55 | -1.04 | -204.0 | 39.18 | 1.58 | -3.07 | 187.27 | 0 | 0 | 0 | 21.44 | 0.75 | 175.58 | 1.97 | -16.53 | 11.3 | 1.52 | -16.48 | 0.66 | 0.85 | 6.25 | 4.94 | 0.01 | 0.0 | 0.0 | 22.69 | -74.5 | -73.3 |
| 19Q4 (4) | 2.34 | -22.0 | 0.0 | -1.34 | 22.54 | 0.0 | -0.04 | 99.31 | 0.0 | -0.76 | -211.76 | 0.0 | 1.0 | -21.26 | 0.0 | 1.63 | 73.4 | 0.0 | 0 | 0 | 0.0 | 21.28 | 72.27 | 0.0 | 2.36 | 10.28 | 0.0 | 1.82 | 4.0 | 0.0 | 0.8 | -2.44 | 0.0 | 0.01 | 0.0 | 0.0 | 88.97 | -23.48 | 0.0 |
| 19Q3 (3) | 3.0 | 70.45 | 0.0 | -1.73 | -158.45 | 0.0 | -5.77 | -11440.0 | 0.0 | 0.68 | 553.33 | 0.0 | 1.27 | -73.09 | 0.0 | 0.94 | -7.84 | 0.0 | 0 | 0 | 0.0 | 12.35 | -9.05 | 0.0 | 2.14 | 4.9 | 0.0 | 1.75 | 7.36 | 0.0 | 0.82 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 116.28 | 62.53 | 0.0 |
| 19Q2 (2) | 1.76 | -11.11 | 0.0 | 2.96 | 180.22 | 0.0 | -0.05 | 0.0 | 0.0 | -0.15 | 77.61 | 0.0 | 4.72 | 376.02 | 0.0 | 1.02 | 85.45 | 0.0 | 0 | 0 | 0.0 | 13.58 | 74.59 | 0.0 | 2.04 | 15.25 | 0.0 | 1.63 | 7.95 | 0.0 | 0.82 | 1.23 | 0.0 | 0.01 | 0.0 | 0.0 | 71.54 | -15.81 | 0.0 |
| 19Q1 (1) | 1.98 | 0.0 | 0.0 | -3.69 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -1.71 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.78 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 84.98 | 0.0 | 0.0 |
