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) | 10.22 | -35.64 | -5.72 | 0 | -6.79 | 0 | 0.09 | 0 | 4.5 | -39.68 | 5.73 | -33.14 | 0 | 0 | 12.97 | -21.0 | 6.23 | -27.98 | 5.66 | -39.14 | 6.46 | 18.32 | 0.01 | -66.67 | 84.25 | -21.53 |
| 2022 (9) | 15.88 | 51.53 | -8.42 | 0 | -5.63 | 0 | -1.44 | 0 | 7.46 | 0 | 8.57 | -27.31 | 0 | 0 | 16.41 | -33.79 | 8.65 | -20.35 | 9.3 | 8.39 | 5.46 | 41.82 | 0.03 | 50.0 | 107.37 | 27.55 |
| 2021 (8) | 10.48 | 5.12 | -11.76 | 0 | -0.67 | 0 | 0.24 | -60.66 | -1.28 | 0 | 11.79 | 105.4 | 0 | 0 | 24.79 | 61.95 | 10.86 | 18.04 | 8.58 | 25.26 | 3.85 | 17.74 | 0.02 | 0.0 | 84.18 | -14.39 |
| 2020 (7) | 9.97 | -3.76 | -5.68 | 0 | -4.84 | 0 | 0.61 | 205.0 | 4.29 | -39.83 | 5.74 | 75.0 | 0 | 0 | 15.31 | 61.61 | 9.2 | 15.72 | 6.85 | 3.01 | 3.27 | 10.1 | 0.02 | 100.0 | 98.32 | -8.6 |
| 2019 (6) | 10.36 | 8.37 | -3.23 | 0 | -4.95 | 0 | 0.2 | 0 | 7.13 | 83.29 | 3.28 | -44.59 | 0 | 0 | 9.47 | -45.41 | 7.95 | 5.02 | 6.65 | -14.08 | 2.97 | 38.14 | 0.01 | -50.0 | 107.58 | 11.52 |
| 2018 (5) | 9.56 | 19.2 | -5.67 | 0 | -3.21 | 0 | -0.44 | 0 | 3.89 | -34.62 | 5.92 | 46.17 | 0.3 | 0 | 17.35 | 32.55 | 7.57 | -7.34 | 7.74 | 23.44 | 2.15 | 32.72 | 0.02 | 0.0 | 96.47 | -4.85 |
| 2017 (4) | 8.02 | 14.9 | -2.07 | 0 | -3.96 | 0 | 0.51 | 2450.0 | 5.95 | 18.76 | 4.05 | 2600.0 | -0.01 | 0 | 13.09 | 2479.57 | 8.17 | 30.3 | 6.27 | 9.62 | 1.62 | 8.72 | 0.02 | 100.0 | 101.39 | 4.88 |
| 2016 (3) | 6.98 | -1.27 | -1.97 | 0 | 2.2 | 0 | 0.02 | -94.74 | 5.01 | 32.89 | 0.15 | -87.39 | -2.04 | 0 | 0.51 | -88.35 | 6.27 | 6.81 | 5.72 | 5.15 | 1.49 | -21.58 | 0.01 | 0.0 | 96.68 | 0.5 |
| 2015 (2) | 7.07 | -20.47 | -3.3 | 0 | -0.15 | 0 | 0.38 | 3700.0 | 3.77 | -29.27 | 1.19 | -54.23 | -0.26 | 0 | 4.36 | -54.7 | 5.87 | 35.57 | 5.44 | 18.78 | 1.9 | -26.36 | 0.01 | -95.83 | 96.19 | -19.93 |
| 2014 (1) | 8.89 | 66.79 | -3.56 | 0 | -4.52 | 0 | 0.01 | -99.16 | 5.33 | 11.04 | 2.6 | 983.33 | -1.1 | 0 | 9.62 | 780.21 | 4.33 | 85.84 | 4.58 | 118.1 | 2.58 | -12.54 | 0.24 | 20.0 | 120.14 | 18.33 |
| 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) | 4.1 | 318.37 | -0.97 | -0.84 | 59.42 | 40.43 | -0.09 | 83.93 | -132.14 | 0.64 | 337.04 | 8.47 | 3.26 | 399.08 | 19.41 | 0.81 | -60.87 | -46.71 | 0 | 0 | 0 | 7.04 | -62.09 | -44.21 | 1.53 | 12.5 | -9.47 | 1.15 | -15.44 | -0.86 | 1.69 | 3.68 | 12.67 | 0 | 0 | -100.0 | 144.37 | 340.46 | -6.89 |
| 23Q3 (19) | 0.98 | -64.1 | -84.35 | -2.07 | -78.45 | -3.5 | -0.56 | 90.86 | 92.0 | -0.27 | -42.11 | 66.67 | -1.09 | -169.43 | -125.59 | 2.07 | 72.5 | 2.99 | 0 | 0 | 0 | 18.58 | 68.47 | 27.3 | 1.36 | 0.74 | -46.25 | 1.36 | -12.26 | -53.58 | 1.63 | 3.16 | 13.19 | 0 | 0 | -100.0 | 32.78 | -62.42 | -77.07 |
| 23Q2 (18) | 2.73 | 12.81 | 108.4 | -1.16 | 29.7 | 51.26 | -6.13 | -61200.0 | -1057.81 | -0.19 | -111.11 | 62.0 | 1.57 | 103.9 | 246.73 | 1.2 | -27.71 | -50.41 | 0 | 0 | 0 | 11.03 | -29.11 | -37.38 | 1.35 | -32.16 | -32.16 | 1.55 | -3.12 | -42.16 | 1.58 | 1.94 | 17.91 | 0 | -100.0 | -100.0 | 87.22 | 13.89 | 168.32 |
| 23Q1 (17) | 2.42 | -41.55 | -41.97 | -1.65 | -17.02 | 37.26 | -0.01 | -103.57 | -102.27 | -0.09 | -115.25 | 87.32 | 0.77 | -71.79 | -50.0 | 1.66 | 9.21 | -36.64 | 0 | 0 | 0 | 15.56 | 23.23 | -24.82 | 1.99 | 17.75 | -18.78 | 1.6 | 37.93 | -36.76 | 1.55 | 3.33 | 31.36 | 0.01 | 0.0 | 0.0 | 76.58 | -50.61 | -31.68 |
| 22Q4 (16) | 4.14 | -33.87 | 61.09 | -1.41 | 29.5 | -6.02 | 0.28 | 104.0 | -54.1 | 0.59 | 172.84 | 168.18 | 2.73 | -35.92 | 120.16 | 1.52 | -24.38 | 14.29 | 0 | 0 | 0 | 12.62 | -13.51 | 22.64 | 1.69 | -33.2 | -35.5 | 1.16 | -60.41 | -43.14 | 1.5 | 4.17 | 47.06 | 0.01 | 0.0 | 0.0 | 155.06 | 8.49 | 85.22 |
| 22Q3 (15) | 6.26 | 377.86 | 234.76 | -2.0 | 15.97 | 57.81 | -7.0 | -1193.75 | -46.44 | -0.81 | -62.0 | -72.34 | 4.26 | 498.13 | 248.43 | 2.01 | -16.94 | -57.42 | 0 | 0 | 0 | 14.60 | -17.12 | -61.47 | 2.53 | 27.14 | -14.81 | 2.93 | 9.33 | 12.26 | 1.44 | 7.46 | 46.94 | 0.01 | 0.0 | 0.0 | 142.92 | 339.68 | 175.14 |
| 22Q2 (14) | 1.31 | -68.59 | -55.74 | -2.38 | 9.51 | 30.41 | 0.64 | 45.45 | -82.12 | -0.5 | 29.58 | -198.04 | -1.07 | -169.48 | -132.61 | 2.42 | -7.63 | -29.65 | 0 | 0 | 0 | 17.61 | -14.89 | -40.76 | 1.99 | -18.78 | -27.9 | 2.68 | 5.93 | 36.73 | 1.34 | 13.56 | 39.58 | 0.01 | 0.0 | 0.0 | 32.51 | -71.0 | -67.82 |
| 22Q1 (13) | 4.17 | 62.26 | 35.83 | -2.63 | -97.74 | -15.35 | 0.44 | -27.87 | 650.0 | -0.71 | -422.73 | -7000.0 | 1.54 | 24.19 | 94.94 | 2.62 | 96.99 | 13.91 | 0 | 0 | 0 | 20.70 | 101.04 | -4.53 | 2.45 | -6.49 | -2.0 | 2.53 | 24.02 | 28.43 | 1.18 | 15.69 | 32.58 | 0.01 | 0.0 | 0.0 | 112.10 | 33.91 | 4.79 |
| 21Q4 (12) | 2.57 | 37.43 | -39.39 | -1.33 | 71.94 | 43.16 | 0.61 | 112.76 | 862.5 | 0.22 | 146.81 | -18.52 | 1.24 | 143.21 | -34.74 | 1.33 | -71.82 | -42.42 | 0 | 0 | 0 | 10.29 | -72.83 | -54.86 | 2.62 | -11.78 | 3.97 | 2.04 | -21.84 | 12.71 | 1.02 | 4.08 | 20.0 | 0.01 | 0.0 | 0.0 | 83.71 | 61.16 | -47.28 |
| 21Q3 (11) | 1.87 | -36.82 | 23.84 | -4.74 | -38.6 | -251.11 | -4.78 | -233.52 | -4.37 | -0.47 | -192.16 | -267.86 | -2.87 | -523.91 | -1893.75 | 4.72 | 37.21 | 237.14 | 0 | 0 | 0 | 37.88 | 27.41 | 171.66 | 2.97 | 7.61 | 10.41 | 2.61 | 33.16 | 48.3 | 0.98 | 2.08 | 16.67 | 0.01 | 0.0 | 0 | 51.94 | -48.58 | -10.56 |
| 21Q2 (10) | 2.96 | -3.58 | -1.99 | -3.42 | -50.0 | -245.45 | 3.58 | 4575.0 | 5214.29 | 0.51 | 5200.0 | 70.0 | -0.46 | -158.23 | -122.66 | 3.44 | 49.57 | 233.98 | 0 | 0 | 0 | 29.73 | 37.16 | 192.7 | 2.76 | 10.4 | 2.6 | 1.96 | -0.51 | -1.51 | 0.96 | 7.87 | 21.52 | 0.01 | 0.0 | 0 | 101.02 | -5.56 | -7.0 |
| 21Q1 (9) | 3.07 | -27.59 | 155.83 | -2.28 | 2.56 | -128.0 | -0.08 | 0.0 | 27.27 | -0.01 | -103.7 | 95.45 | 0.79 | -58.42 | 295.0 | 2.3 | -0.43 | 127.72 | 0 | 0 | 0 | 21.68 | -4.94 | 54.32 | 2.5 | -0.79 | 92.31 | 1.97 | 8.84 | 52.71 | 0.89 | 4.71 | 14.1 | 0.01 | 0.0 | 0 | 106.97 | -32.64 | 84.52 |
| 20Q4 (8) | 4.24 | 180.79 | 54.74 | -2.34 | -73.33 | -265.62 | -0.08 | 98.25 | -14.29 | 0.27 | -3.57 | -20.59 | 1.9 | 1087.5 | -9.52 | 2.31 | 65.0 | 278.69 | 0 | 0 | 0 | 22.80 | 63.53 | 231.96 | 2.52 | -6.32 | 16.13 | 1.81 | 2.84 | 17.53 | 0.85 | 1.19 | 10.39 | 0.01 | 0 | 0 | 158.80 | 173.43 | 33.88 |
| 20Q3 (7) | 1.51 | -50.0 | -56.1 | -1.35 | -36.36 | -84.93 | -4.58 | -6442.86 | 3.58 | 0.28 | -6.67 | 1033.33 | 0.16 | -92.12 | -94.1 | 1.4 | 35.92 | 91.78 | 0 | 0 | 0 | 13.94 | 37.28 | 78.03 | 2.69 | 0.0 | 20.63 | 1.76 | -11.56 | -11.56 | 0.84 | 6.33 | 9.09 | 0 | 0 | 0 | 58.08 | -46.54 | -53.4 |
| 20Q2 (6) | 3.02 | 151.67 | 65.93 | -0.99 | 1.0 | -37.5 | -0.07 | 36.36 | -16.67 | 0.3 | 236.36 | 242.86 | 2.03 | 915.0 | 84.55 | 1.03 | 1.98 | 43.06 | 0 | 0 | 0 | 10.16 | -27.69 | 19.64 | 2.69 | 106.92 | 36.55 | 1.99 | 54.26 | 9.34 | 0.79 | 1.28 | 5.33 | 0 | 0 | 0 | 108.63 | 87.39 | 53.4 |
| 20Q1 (5) | 1.2 | -56.2 | -49.15 | -1.0 | -56.25 | 12.28 | -0.11 | -57.14 | -57.14 | -0.22 | -164.71 | -320.0 | 0.2 | -90.48 | -83.61 | 1.01 | 65.57 | -16.53 | 0 | 0 | 0 | 14.05 | 104.49 | -7.71 | 1.3 | -40.09 | -18.24 | 1.29 | -16.23 | -0.77 | 0.78 | 1.3 | 16.42 | 0 | 0 | 0 | 57.97 | -51.13 | -51.61 |
| 19Q4 (4) | 2.74 | -20.35 | 0.0 | -0.64 | 12.33 | 0.0 | -0.07 | 98.53 | 0.0 | 0.34 | 1233.33 | 0.0 | 2.1 | -22.51 | 0.0 | 0.61 | -16.44 | 0.0 | 0 | 0 | 0.0 | 6.87 | -12.3 | 0.0 | 2.17 | -2.69 | 0.0 | 1.54 | -22.61 | 0.0 | 0.77 | 0.0 | 0.0 | 0 | 0 | 0.0 | 118.61 | -4.83 | 0.0 |
| 19Q3 (3) | 3.44 | 89.01 | 0.0 | -0.73 | -1.39 | 0.0 | -4.75 | -7816.67 | 0.0 | -0.03 | 85.71 | 0.0 | 2.71 | 146.36 | 0.0 | 0.73 | 1.39 | 0.0 | 0 | 0 | 0.0 | 7.83 | -7.75 | 0.0 | 2.23 | 13.2 | 0.0 | 1.99 | 9.34 | 0.0 | 0.77 | 2.67 | 0.0 | 0 | 0 | 0.0 | 124.64 | 76.0 | 0.0 |
| 19Q2 (2) | 1.82 | -22.88 | 0.0 | -0.72 | 36.84 | 0.0 | -0.06 | 14.29 | 0.0 | -0.21 | -310.0 | 0.0 | 1.1 | -9.84 | 0.0 | 0.72 | -40.5 | 0.0 | 0 | 0 | 0.0 | 8.49 | -44.21 | 0.0 | 1.97 | 23.9 | 0.0 | 1.82 | 40.0 | 0.0 | 0.75 | 11.94 | 0.0 | 0 | 0 | 0.0 | 70.82 | -40.89 | 0.0 |
| 19Q1 (1) | 2.36 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.22 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 119.80 | 0.0 | 0.0 |
