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) | 18.65 | 200.32 | -8.23 | 0 | -16.01 | 0 | 0.21 | 0 | 10.42 | 0 | 8.68 | -54.05 | 0 | 0 | 16.65 | -53.12 | 2.84 | 0 | 4.34 | 110.68 | 4.93 | -3.71 | 0.01 | 0.0 | 200.97 | 132.68 |
| 2022 (9) | 6.21 | 202.93 | -18.83 | 0 | 8.02 | 0 | -0.18 | 0 | -12.62 | 0 | 18.89 | 69.87 | 0 | 0 | 35.52 | 36.4 | -0.81 | 0 | 2.06 | -48.88 | 5.12 | 2.4 | 0.01 | -90.0 | 86.37 | 284.66 |
| 2021 (8) | 2.05 | -89.15 | -6.84 | 0 | -3.82 | 0 | 0.7 | 0 | -4.79 | 0 | 11.12 | 276.95 | 0 | 0 | 26.04 | 328.15 | 0.59 | -93.87 | 4.03 | -44.41 | 5.0 | 1.42 | 0.1 | 400.0 | 22.45 | -85.5 |
| 2020 (7) | 18.89 | -2.28 | -4.88 | 0 | 20.6 | 88.47 | -1.1 | 0 | 14.01 | 519.91 | 2.95 | -74.72 | -1.35 | 0 | 6.08 | -70.06 | 9.62 | 54.41 | 7.25 | 13.64 | 4.93 | -16.3 | 0.02 | -50.0 | 154.84 | -1.4 |
| 2019 (6) | 19.33 | 0 | -17.07 | 0 | 10.93 | 95.53 | 0.07 | -78.79 | 2.26 | 0 | 11.67 | -13.81 | 0 | 0 | 20.31 | -33.0 | 6.23 | 354.74 | 6.38 | 114.09 | 5.89 | 82.92 | 0.04 | -20.0 | 157.03 | 0 |
| 2018 (5) | -1.5 | 0 | -13.52 | 0 | 5.59 | 21.79 | 0.33 | 0 | -15.02 | 0 | 13.54 | 323.12 | 0 | 0 | 30.32 | 198.35 | 1.37 | -43.62 | 2.98 | 168.47 | 3.22 | 22.9 | 0.05 | 66.67 | -24.00 | 0 |
| 2017 (4) | 1.63 | -87.6 | -3.27 | 0 | 4.59 | -2.34 | -0.02 | 0 | -1.64 | 0 | 3.2 | 74.86 | 0 | 0 | 10.16 | 129.5 | 2.43 | -66.67 | 1.11 | -88.45 | 2.62 | -33.16 | 0.03 | 50.0 | 43.35 | -55.3 |
| 2016 (3) | 13.14 | -19.73 | 0.52 | 0 | 4.7 | 250.75 | -0.32 | 0 | 13.66 | 31.85 | 1.83 | -60.3 | 0 | 0 | 4.43 | -43.22 | 7.29 | -27.89 | 9.61 | -12.72 | 3.92 | -15.15 | 0.02 | 0.0 | 96.97 | -7.29 |
| 2015 (2) | 16.37 | 104.37 | -6.01 | 0 | 1.34 | -34.95 | -0.05 | 0 | 10.36 | 377.42 | 4.61 | -21.47 | 0.02 | 0 | 7.80 | -28.59 | 10.11 | 11.59 | 11.01 | 19.16 | 4.62 | 27.27 | 0.02 | 100.0 | 104.60 | 68.2 |
| 2014 (1) | 8.01 | -20.85 | -5.84 | 0 | 2.06 | 0 | 0.6 | 0 | 2.17 | -64.37 | 5.87 | 62.15 | 0 | 0 | 10.92 | 12.05 | 9.06 | -24.69 | 9.24 | 8.71 | 3.63 | 17.1 | 0.01 | 0.0 | 62.19 | -28.65 |
| 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) | 12.24 | 4796.0 | 128.79 | -2.12 | 3.2 | 71.08 | -1.63 | -1530.0 | -116.27 | -0.26 | -425.0 | -1200.0 | 10.12 | 621.65 | 611.11 | 2.06 | -7.62 | -71.7 | 0 | 0 | 0 | 15.42 | -6.31 | -65.88 | 0.63 | -64.41 | 173.91 | 1.66 | 24.81 | 930.0 | 1.38 | 18.97 | 7.81 | 0 | 0 | 0 | 402.63 | 3910.21 | -18.72 |
| 23Q3 (19) | 0.25 | -91.47 | -68.75 | -2.19 | 15.44 | 56.2 | -0.1 | 33.33 | 95.82 | 0.08 | 500.0 | 200.0 | -1.94 | -670.59 | 53.81 | 2.23 | -15.85 | -56.53 | 0 | 0 | 0 | 16.46 | -25.72 | -48.22 | 1.77 | 470.97 | 210.53 | 1.33 | 66.25 | -23.12 | 1.16 | -3.33 | -12.78 | 0 | 0 | 0 | 10.04 | -93.15 | -61.6 |
| 23Q2 (18) | 2.93 | -9.29 | 15.81 | -2.59 | -94.74 | 41.4 | -0.15 | 98.94 | -236.36 | -0.02 | -105.0 | -110.53 | 0.34 | -82.11 | 117.99 | 2.65 | 52.3 | -37.5 | 0 | 0 | 0 | 22.16 | 68.73 | -33.37 | 0.31 | 121.43 | 444.44 | 0.8 | 45.45 | -48.05 | 1.2 | 0.84 | -6.98 | 0 | 0 | 0 | 146.50 | -21.08 | 63.87 |
| 23Q1 (17) | 3.23 | -39.63 | 231.3 | -1.33 | 81.86 | 36.06 | -14.14 | -241.12 | -5337.04 | 0.4 | 2100.0 | 248.15 | 1.9 | 195.96 | 141.85 | 1.74 | -76.1 | -21.97 | 0 | 0 | 0 | 13.13 | -70.94 | -51.89 | 0.14 | -39.13 | 109.21 | 0.55 | 375.0 | 154.46 | 1.19 | -7.03 | -2.46 | 0 | 0 | 0 | 185.63 | -62.53 | 115.85 |
| 22Q4 (16) | 5.35 | 568.75 | 231.13 | -7.33 | -46.6 | -1301.64 | 10.02 | 519.25 | 16.11 | -0.02 | 75.0 | -103.39 | -1.98 | 52.86 | 42.94 | 7.28 | 41.91 | 73.75 | 0 | 0 | 0 | 45.19 | 42.17 | 19.5 | 0.23 | -59.65 | 134.85 | -0.2 | -111.56 | 56.52 | 1.28 | -3.76 | 25.49 | 0 | 0 | -100.0 | 495.37 | 1794.79 | 170.42 |
| 22Q3 (15) | 0.8 | -68.38 | 159.7 | -5.0 | -13.12 | -50.6 | -2.39 | -2272.73 | -150.64 | -0.08 | -142.11 | 84.62 | -4.2 | -122.22 | 9.87 | 5.13 | 20.99 | 53.59 | 0 | 0 | 0 | 31.78 | -4.42 | -13.78 | 0.57 | 733.33 | 145.24 | 1.73 | 12.34 | 71.29 | 1.33 | 3.1 | 17.7 | 0 | 0 | -100.0 | 26.14 | -70.76 | 142.34 |
| 22Q2 (14) | 2.53 | 202.85 | 33.16 | -4.42 | -112.5 | -114.56 | 0.11 | -59.26 | 104.87 | 0.19 | 170.37 | -75.0 | -1.89 | 58.37 | -1081.25 | 4.24 | 90.13 | 105.83 | 0 | 0 | 0 | 33.25 | 21.84 | 91.13 | -0.09 | 94.08 | -116.98 | 1.54 | 252.48 | 30.51 | 1.29 | 5.74 | -14.0 | 0 | 0 | -100.0 | 89.40 | 107.63 | 27.51 |
| 22Q1 (13) | -2.46 | 39.71 | -144.17 | -2.08 | -440.98 | -0.48 | 0.27 | -96.87 | 101.81 | -0.27 | -145.76 | -125.0 | -4.54 | -30.84 | -229.71 | 2.23 | -46.78 | 44.81 | 0 | 0 | 0 | 27.29 | -27.82 | 90.18 | -1.52 | -130.3 | -176.77 | -1.01 | -119.57 | -143.91 | 1.22 | 19.61 | -10.29 | 0 | -100.0 | -100.0 | -1171.43 | -66.53 | -876.05 |
| 21Q4 (12) | -4.08 | -204.48 | -164.66 | 0.61 | 118.37 | 121.33 | 8.63 | 82.84 | -56.22 | 0.59 | 213.46 | 144.03 | -3.47 | 25.54 | -200.58 | 4.19 | 25.45 | 481.94 | 0 | 0 | 100.0 | 37.82 | 2.58 | 640.04 | -0.66 | 47.62 | -119.08 | -0.46 | -145.54 | -118.4 | 1.02 | -9.73 | -21.54 | 0.02 | -33.33 | 100.0 | -703.45 | -1039.17 | -524.74 |
| 21Q3 (11) | -1.34 | -170.53 | -142.14 | -3.32 | -61.17 | -281.61 | 4.72 | 308.85 | 27.57 | -0.52 | -168.42 | -1200.0 | -4.66 | -2812.5 | -301.73 | 3.34 | 62.14 | 218.1 | 0 | 0 | 0 | 36.87 | 111.89 | 364.5 | -1.26 | -337.74 | -137.17 | 1.01 | -14.41 | -63.54 | 1.13 | -24.67 | -8.13 | 0.03 | 0.0 | 0 | -61.75 | -188.08 | -177.67 |
| 21Q2 (10) | 1.9 | -65.89 | -39.87 | -2.06 | 0.48 | -586.67 | -2.26 | 84.84 | -313.21 | 0.76 | 733.33 | 1800.0 | -0.16 | -104.57 | -105.59 | 2.06 | 33.77 | 428.21 | 0 | 0 | 0 | 17.40 | 21.23 | 396.08 | 0.53 | -73.23 | -67.48 | 1.18 | -48.7 | -20.81 | 1.5 | 10.29 | 27.12 | 0.03 | 0.0 | 200.0 | 70.11 | -53.55 | -40.54 |
| 21Q1 (9) | 5.57 | -11.73 | -10.88 | -2.07 | 27.62 | -146.43 | -14.91 | -175.65 | -285.27 | -0.12 | 91.04 | -152.17 | 3.5 | 1.45 | -35.3 | 1.54 | 113.89 | 94.94 | 0 | 100.0 | 0 | 14.35 | 180.87 | 82.58 | 1.98 | -42.77 | 75.22 | 2.3 | -8.0 | 379.17 | 1.36 | 4.62 | 11.48 | 0.03 | 200.0 | 200.0 | 150.95 | -8.86 | -58.7 |
| 20Q4 (8) | 6.31 | 98.43 | 0.64 | -2.86 | -228.74 | -248.78 | 19.71 | 432.7 | 251.34 | -1.34 | -3250.0 | -2780.0 | 3.45 | 49.35 | -36.7 | 0.72 | -31.43 | -12.2 | -1.35 | 0 | 0 | 5.11 | -35.61 | -13.32 | 3.46 | 2.06 | 33.59 | 2.5 | -9.75 | 27.55 | 1.3 | 5.69 | -0.76 | 0.01 | 0 | 0.0 | 165.62 | 108.32 | -13.36 |
| 20Q3 (7) | 3.18 | 0.63 | -23.37 | -0.87 | -190.0 | 30.4 | 3.7 | 249.06 | 1708.7 | -0.04 | -200.0 | -119.05 | 2.31 | -19.23 | -20.34 | 1.05 | 169.23 | -21.05 | 0 | 0 | 0 | 7.94 | 126.29 | -16.99 | 3.39 | 107.98 | 60.66 | 2.77 | 85.91 | 3.36 | 1.23 | 4.24 | -16.33 | 0 | -100.0 | -100.0 | 79.50 | -32.58 | -20.31 |
| 20Q2 (6) | 3.16 | -49.44 | -25.82 | -0.3 | 64.29 | 92.44 | 1.06 | 127.39 | -81.85 | 0.04 | -82.61 | -55.56 | 2.86 | -47.13 | 886.21 | 0.39 | -50.63 | -90.67 | 0 | 0 | 0 | 3.51 | -55.38 | -87.11 | 1.63 | 44.25 | 53.77 | 1.49 | 210.42 | 20.16 | 1.18 | -3.28 | -24.36 | 0.01 | 0.0 | 0.0 | 117.91 | -67.74 | -22.22 |
| 20Q1 (5) | 6.25 | -0.32 | 34.41 | -0.84 | -2.44 | 92.38 | -3.87 | -168.98 | -1190.0 | 0.23 | 360.0 | 2200.0 | 5.41 | -0.73 | 184.8 | 0.79 | -3.66 | -85.23 | 0 | 0 | 0 | 7.86 | 33.34 | -79.03 | 1.13 | -56.37 | 135.42 | 0.48 | -75.51 | -4.0 | 1.22 | -6.87 | -21.29 | 0.01 | 0.0 | 0.0 | 365.50 | 91.2 | 61.92 |
| 19Q4 (4) | 6.27 | 51.08 | 0.0 | -0.82 | 34.4 | 0.0 | 5.61 | 2539.13 | 0.0 | 0.05 | -76.19 | 0.0 | 5.45 | 87.93 | 0.0 | 0.82 | -38.35 | 0.0 | 0 | 0 | 0.0 | 5.90 | -38.35 | 0.0 | 2.59 | 22.75 | 0.0 | 1.96 | -26.87 | 0.0 | 1.31 | -10.88 | 0.0 | 0.01 | 0.0 | 0.0 | 191.16 | 91.62 | 0.0 |
| 19Q3 (3) | 4.15 | -2.58 | 0.0 | -1.25 | 68.51 | 0.0 | -0.23 | -103.94 | 0.0 | 0.21 | 133.33 | 0.0 | 2.9 | 900.0 | 0.0 | 1.33 | -68.18 | 0.0 | 0 | 0 | 0.0 | 9.56 | -64.87 | 0.0 | 2.11 | 99.06 | 0.0 | 2.68 | 116.13 | 0.0 | 1.47 | -5.77 | 0.0 | 0.01 | 0.0 | 0.0 | 99.76 | -34.2 | 0.0 |
| 19Q2 (2) | 4.26 | -8.39 | 0.0 | -3.97 | 64.01 | 0.0 | 5.84 | 2046.67 | 0.0 | 0.09 | 800.0 | 0.0 | 0.29 | 104.55 | 0.0 | 4.18 | -21.87 | 0.0 | 0 | 0 | 0.0 | 27.21 | -27.41 | 0.0 | 1.06 | 120.83 | 0.0 | 1.24 | 148.0 | 0.0 | 1.56 | 0.65 | 0.0 | 0.01 | 0.0 | 0.0 | 151.60 | -32.84 | 0.0 |
| 19Q1 (1) | 4.65 | 0.0 | 0.0 | -11.03 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -6.38 | 0.0 | 0.0 | 5.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 37.49 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 225.73 | 0.0 | 0.0 |
