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) | 6.85 | -43.39 | 0.02 | 0 | -9.21 | 0 | 0.44 | 0 | 6.87 | 18.45 | 2.11 | 0.96 | 0.01 | 0 | 10.34 | 30.49 | 6.43 | -46.59 | 5.05 | -48.68 | 2.23 | 9.31 | 0.04 | 0.0 | 93.58 | -7.81 |
| 2022 (9) | 12.1 | 46.31 | -6.3 | 0 | -5.35 | 0 | -0.07 | 0 | 5.8 | -37.5 | 2.09 | 16.76 | -0.01 | 0 | 7.92 | -17.94 | 12.04 | 65.16 | 9.84 | 74.16 | 2.04 | 7.94 | 0.04 | 0.0 | 101.51 | -6.96 |
| 2021 (8) | 8.27 | 23.99 | 1.01 | 0 | -12.09 | 0 | 0.27 | -10.0 | 9.28 | 856.7 | 1.79 | -58.08 | -0.01 | 0 | 9.65 | -63.33 | 7.29 | 37.29 | 5.65 | 38.48 | 1.89 | -8.7 | 0.04 | 0.0 | 109.10 | 1.25 |
| 2020 (7) | 6.67 | 2.62 | -5.7 | 0 | 0.34 | 0 | 0.3 | 0 | 0.97 | 0 | 4.27 | -49.47 | 0.01 | 0 | 26.33 | -48.56 | 5.31 | 1.72 | 4.08 | 2.26 | 2.07 | -15.16 | 0.04 | 0.0 | 107.75 | 7.26 |
| 2019 (6) | 6.5 | -33.2 | -8.37 | 0 | -2.27 | 0 | -0.36 | 0 | -1.87 | 0 | 8.45 | 14.97 | 0 | 0 | 51.18 | 49.5 | 5.22 | -46.24 | 3.99 | -49.17 | 2.44 | 5.63 | 0.04 | 33.33 | 100.46 | 5.21 |
| 2018 (5) | 9.73 | -2.01 | -7.45 | 0 | 5.64 | 481.44 | -0.29 | 0 | 2.28 | 34.91 | 7.35 | 8.73 | 0.01 | 0 | 34.23 | -3.43 | 9.71 | -0.92 | 7.85 | 2.75 | 2.31 | 7.94 | 0.03 | 0.0 | 95.49 | -5.67 |
| 2017 (4) | 9.93 | 42.26 | -8.24 | 0 | 0.97 | 0 | 0.01 | 0 | 1.69 | -64.12 | 6.76 | 611.58 | 0 | 0 | 35.45 | 468.67 | 9.8 | 48.48 | 7.64 | 48.35 | 2.14 | -1.83 | 0.03 | 0.0 | 101.22 | 6.73 |
| 2016 (3) | 6.98 | 53.07 | -2.27 | 0 | -2.73 | 0 | -0.02 | 0 | 4.71 | 70.65 | 0.95 | 17.28 | -1.3 | 0 | 6.23 | 7.9 | 6.6 | 57.89 | 5.15 | 64.01 | 2.18 | 13.54 | 0.03 | -40.0 | 94.84 | 6.28 |
| 2015 (2) | 4.56 | -34.76 | -1.8 | 0 | -6.96 | 0 | 0.39 | 0 | 2.76 | -48.51 | 0.81 | -24.3 | -0.98 | 0 | 5.78 | -10.69 | 4.18 | -13.81 | 3.14 | -23.79 | 1.92 | 5.49 | 0.05 | -37.5 | 89.24 | -23.15 |
| 2014 (1) | 6.99 | 102.61 | -1.63 | 0 | -1.6 | 0 | -0.01 | 0 | 5.36 | 228.83 | 1.07 | -38.15 | -0.57 | 0 | 6.47 | -53.86 | 4.85 | 438.89 | 4.12 | 415.0 | 1.82 | 1.11 | 0.08 | 14.29 | 116.11 | -10.14 |
| 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) | 2.66 | 198.88 | -21.3 | 0.2 | -70.15 | 125.64 | -0.5 | 74.36 | -4.17 | -0.03 | -200.0 | 88.46 | 2.86 | 83.33 | 10.0 | 0.54 | -21.74 | -23.94 | 0 | 0 | -100.0 | 8.23 | -50.97 | -17.8 | 2.49 | 219.23 | -13.84 | 1.91 | 203.17 | -16.23 | 0.58 | 1.75 | 9.43 | 0.01 | 0.0 | 0.0 | 106.40 | 44.66 | -11.23 |
| 23Q3 (19) | 0.89 | -64.68 | -66.91 | 0.67 | 239.58 | 114.69 | -1.95 | 70.27 | -290.0 | 0.03 | 160.0 | -40.0 | 1.56 | -23.53 | 183.42 | 0.69 | 46.81 | 27.78 | 0 | -100.0 | 100.0 | 16.79 | 115.39 | 102.08 | 0.78 | -60.8 | -68.92 | 0.63 | -62.05 | -70.7 | 0.57 | 3.64 | 9.62 | 0.01 | 0.0 | 0.0 | 73.55 | -35.2 | -26.72 |
| 23Q2 (18) | 2.52 | 223.08 | -42.07 | -0.48 | -29.73 | -1060.0 | -6.56 | -3180.0 | -48.08 | -0.05 | -110.0 | 77.27 | 2.04 | 397.56 | -53.64 | 0.47 | 14.63 | 42.42 | 0.01 | 0 | 0 | 7.79 | -29.47 | 97.69 | 1.99 | 68.64 | -57.39 | 1.66 | 93.02 | -56.88 | 0.55 | 1.85 | 10.0 | 0.01 | 0.0 | 0.0 | 113.51 | 105.2 | 13.77 |
| 23Q1 (17) | 0.78 | -76.92 | -53.29 | -0.37 | 52.56 | 63.37 | -0.2 | 58.33 | -433.33 | 0.5 | 292.31 | 35.14 | 0.41 | -84.23 | -37.88 | 0.41 | -42.25 | -18.0 | 0 | -100.0 | 0 | 11.05 | 10.36 | -2.31 | 1.18 | -59.17 | -40.1 | 0.86 | -62.28 | -44.87 | 0.54 | 1.89 | 10.2 | 0.01 | 0.0 | 0.0 | 55.32 | -53.85 | -31.76 |
| 22Q4 (16) | 3.38 | 25.65 | -21.4 | -0.78 | 82.89 | -143.75 | -0.48 | 4.0 | -147.52 | -0.26 | -620.0 | -230.0 | 2.6 | 239.04 | -34.67 | 0.71 | 31.48 | 121.88 | 0.01 | 150.0 | 0 | 10.01 | 20.54 | 121.88 | 2.89 | 15.14 | -13.47 | 2.28 | 6.05 | -11.28 | 0.53 | 1.92 | 8.16 | 0.01 | 0.0 | 0.0 | 119.86 | 19.41 | -14.43 |
| 22Q3 (15) | 2.69 | -38.16 | 59.17 | -4.56 | -9220.0 | -1281.82 | -0.5 | 88.71 | 50.98 | 0.05 | 122.73 | 25.0 | -1.87 | -142.5 | -237.5 | 0.54 | 63.64 | 74.19 | -0.02 | 0 | 0 | 8.31 | 110.71 | -2.18 | 2.51 | -46.25 | 124.11 | 2.15 | -44.16 | 144.32 | 0.52 | 4.0 | 8.33 | 0.01 | 0.0 | 0.0 | 100.37 | 0.6 | -18.63 |
| 22Q2 (14) | 4.35 | 160.48 | 4733.33 | 0.05 | 104.95 | 114.71 | -4.43 | -7483.33 | -32.63 | -0.22 | -159.46 | 60.0 | 4.4 | 566.67 | 1860.0 | 0.33 | -34.0 | 0.0 | 0 | 0 | 100.0 | 3.94 | -65.15 | -43.25 | 4.67 | 137.06 | 138.27 | 3.85 | 146.79 | 148.39 | 0.5 | 2.04 | 6.38 | 0.01 | 0.0 | 0.0 | 99.77 | 23.07 | 2150.38 |
| 22Q1 (13) | 1.67 | -61.16 | -23.74 | -1.01 | -215.62 | -150.5 | 0.06 | -94.06 | 100.69 | 0.37 | 85.0 | -37.29 | 0.66 | -83.42 | -84.25 | 0.5 | 56.25 | -39.76 | 0 | 0 | 0 | 11.31 | 150.64 | -58.29 | 1.97 | -41.02 | 126.44 | 1.56 | -39.3 | 136.36 | 0.49 | 0.0 | 11.36 | 0.01 | 0.0 | 0.0 | 81.07 | -42.12 | -58.91 |
| 21Q4 (12) | 4.3 | 154.44 | 49.31 | -0.32 | 3.03 | 47.54 | 1.01 | 199.02 | 60.32 | 0.2 | 400.0 | 137.74 | 3.98 | 192.65 | 75.33 | 0.32 | 3.23 | -46.67 | 0 | 0 | 0 | 4.51 | -46.86 | -54.49 | 3.34 | 198.21 | 10.6 | 2.57 | 192.05 | 8.9 | 0.49 | 2.08 | 13.95 | 0.01 | 0.0 | 0.0 | 140.07 | 13.54 | 36.17 |
| 21Q3 (11) | 1.69 | 1777.78 | -8.65 | -0.33 | 2.94 | 56.58 | -1.02 | 69.46 | 65.77 | 0.04 | 107.27 | -60.0 | 1.36 | 644.0 | 24.77 | 0.31 | -6.06 | -59.21 | 0 | 100.0 | 0 | 8.49 | 22.25 | -59.21 | 1.12 | -42.86 | -23.29 | 0.88 | -43.23 | -20.72 | 0.48 | 2.13 | 23.08 | 0.01 | 0.0 | 0.0 | 123.36 | 2682.4 | 0.69 |
| 21Q2 (10) | 0.09 | -95.89 | -94.12 | -0.34 | -117.0 | 89.57 | -3.34 | 61.78 | -353.03 | -0.55 | -193.22 | -283.33 | -0.25 | -105.97 | 85.55 | 0.33 | -60.24 | -81.67 | -0.01 | 0 | -200.0 | 6.95 | -74.39 | -84.45 | 1.96 | 125.29 | 130.59 | 1.55 | 134.85 | 142.19 | 0.47 | 6.82 | -18.97 | 0.01 | 0.0 | 0.0 | 4.43 | -97.75 | -96.44 |
| 21Q1 (9) | 2.19 | -23.96 | 447.5 | 2.0 | 427.87 | 286.92 | -8.74 | -1487.3 | -742.65 | 0.59 | 211.32 | 37.21 | 4.19 | 84.58 | 725.37 | 0.83 | 38.33 | -25.89 | 0 | 0 | 0 | 27.12 | 173.5 | -39.7 | 0.87 | -71.19 | 8800.0 | 0.66 | -72.03 | 1420.0 | 0.44 | 2.33 | -34.33 | 0.01 | 0.0 | 0.0 | 197.30 | 91.82 | 210.74 |
| 20Q4 (8) | 2.88 | 55.68 | 136.07 | -0.61 | 19.74 | 44.04 | 0.63 | 121.14 | 31.25 | -0.53 | -630.0 | -453.33 | 2.27 | 108.26 | 1646.15 | 0.6 | -21.05 | -44.44 | 0 | 0 | 0 | 9.92 | -52.37 | -66.57 | 3.02 | 106.85 | 492.16 | 2.36 | 112.61 | 574.29 | 0.43 | 10.26 | -31.75 | 0.01 | 0.0 | 0.0 | 102.86 | -16.05 | -16.53 |
| 20Q3 (7) | 1.85 | 20.92 | 2742.86 | -0.76 | 76.69 | 75.72 | -2.98 | -325.76 | 34.36 | 0.1 | -66.67 | 114.71 | 1.09 | 163.01 | 134.06 | 0.76 | -57.78 | -77.11 | 0 | -100.0 | 0 | 20.82 | -53.38 | -79.49 | 1.46 | 71.76 | 192.0 | 1.11 | 73.44 | 192.11 | 0.39 | -32.76 | -36.07 | 0.01 | 0.0 | 0.0 | 122.52 | -1.51 | 1850.24 |
| 20Q2 (6) | 1.53 | 282.5 | -27.14 | -3.26 | -204.67 | -101.23 | 1.32 | -2.94 | 51.72 | 0.3 | -30.23 | 193.75 | -1.73 | -158.21 | -460.42 | 1.8 | 60.71 | 19.21 | 0.01 | 0 | 0 | 44.67 | -0.7 | 69.19 | 0.85 | 8600.0 | -67.92 | 0.64 | 1380.0 | -68.63 | 0.58 | -13.43 | -3.33 | 0.01 | 0.0 | 0.0 | 124.39 | 95.91 | 56.97 |
| 20Q1 (5) | 0.4 | -67.21 | -87.73 | -1.07 | 1.83 | 57.71 | 1.36 | 183.33 | 46.24 | 0.43 | 186.67 | -12.24 | -0.67 | -615.38 | -191.78 | 1.12 | 3.7 | -55.73 | 0 | 0 | 0 | 44.98 | 51.6 | -31.02 | -0.01 | -101.96 | -100.65 | -0.05 | -114.29 | -104.1 | 0.67 | 6.35 | 11.67 | 0.01 | 0.0 | 0.0 | 63.49 | -48.48 | -64.36 |
| 19Q4 (4) | 1.22 | 1842.86 | 0.0 | -1.09 | 65.18 | 0.0 | 0.48 | 110.57 | 0.0 | 0.15 | 122.06 | 0.0 | 0.13 | 104.06 | 0.0 | 1.08 | -67.47 | 0.0 | 0 | 0 | 0.0 | 29.67 | -70.78 | 0.0 | 0.51 | 2.0 | 0.0 | 0.35 | -7.89 | 0.0 | 0.63 | 3.28 | 0.0 | 0.01 | 0.0 | 0.0 | 123.23 | 1860.46 | 0.0 |
| 19Q3 (3) | -0.07 | -103.33 | 0.0 | -3.13 | -93.21 | 0.0 | -4.54 | -621.84 | 0.0 | -0.68 | -112.5 | 0.0 | -3.2 | -766.67 | 0.0 | 3.32 | 119.87 | 0.0 | 0 | 0 | 0.0 | 101.53 | 284.6 | 0.0 | 0.5 | -81.13 | 0.0 | 0.38 | -81.37 | 0.0 | 0.61 | 1.67 | 0.0 | 0.01 | 0.0 | 0.0 | -7.00 | -108.83 | 0.0 |
| 19Q2 (2) | 2.1 | -35.58 | 0.0 | -1.62 | 35.97 | 0.0 | 0.87 | -6.45 | 0.0 | -0.32 | -165.31 | 0.0 | 0.48 | -34.25 | 0.0 | 1.51 | -40.32 | 0.0 | 0 | 0 | 0.0 | 26.40 | -59.52 | 0.0 | 2.65 | 70.97 | 0.0 | 2.04 | 67.21 | 0.0 | 0.6 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 79.25 | -55.52 | 0.0 |
| 19Q1 (1) | 3.26 | 0.0 | 0.0 | -2.53 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 65.21 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 178.14 | 0.0 | 0.0 |
