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) | 34.45 | -36.95 | -19.88 | 0 | -18.46 | 0 | -0.5 | 0 | 14.57 | -38.94 | 11.53 | -15.78 | -0.82 | 0 | 6.99 | 11.64 | 16.8 | -50.93 | 14.77 | -31.75 | 8.37 | 13.11 | 0.15 | 15.38 | 147.92 | -21.03 |
| 2022 (9) | 54.64 | 136.03 | -30.78 | 0 | -2.9 | 0 | 0.64 | -18.99 | 23.86 | 200.5 | 13.69 | 81.32 | -1.51 | 0 | 6.26 | 71.47 | 34.24 | 33.8 | 21.64 | 25.38 | 7.4 | 15.26 | 0.13 | 8.33 | 187.32 | 92.58 |
| 2021 (8) | 23.15 | 57.27 | -15.21 | 0 | 8.51 | -73.8 | 0.79 | 0 | 7.94 | 0 | 7.55 | 70.05 | -1.04 | 0 | 3.65 | 35.11 | 25.59 | 93.72 | 17.26 | 73.12 | 6.42 | 4.22 | 0.12 | 0.0 | 97.27 | 7.38 |
| 2020 (7) | 14.72 | -26.98 | -52.75 | 0 | 32.48 | 6528.57 | -0.05 | 0 | -38.03 | 0 | 4.44 | -15.75 | -2.19 | 0 | 2.70 | -20.67 | 13.21 | 20.42 | 9.97 | -9.2 | 6.16 | -9.41 | 0.12 | -20.0 | 90.58 | -19.44 |
| 2019 (6) | 20.16 | 22.18 | -11.96 | 0 | 0.49 | 0 | -0.14 | 0 | 8.2 | -14.58 | 5.27 | -31.65 | -0.2 | 0 | 3.41 | -30.35 | 10.97 | -21.08 | 10.98 | 28.27 | 6.8 | 5.92 | 0.15 | -31.82 | 112.44 | 3.58 |
| 2018 (5) | 16.5 | 21.95 | -6.9 | 0 | -14.88 | 0 | 0.4 | 0 | 9.6 | 0 | 7.71 | 29.36 | -0.26 | 0 | 4.89 | 16.01 | 13.9 | 27.06 | 8.56 | -1.83 | 6.42 | 28.66 | 0.22 | 46.67 | 108.55 | 11.2 |
| 2017 (4) | 13.53 | 13.03 | -28.85 | 0 | 38.2 | 0 | -1.62 | 0 | -15.32 | 0 | 5.96 | 331.88 | -0.05 | 0 | 4.22 | 234.42 | 10.94 | 200.55 | 8.72 | 10.94 | 4.99 | 124.77 | 0.15 | 25.0 | 97.62 | -16.82 |
| 2016 (3) | 11.97 | -15.35 | -2.27 | 0 | -9.91 | 0 | 0.05 | 0 | 9.7 | 5.55 | 1.38 | -83.37 | 0.92 | -9.8 | 1.26 | -77.09 | 3.64 | 12.0 | 7.86 | -23.47 | 2.22 | -61.86 | 0.12 | -76.0 | 117.35 | 37.69 |
| 2015 (2) | 14.14 | 121.63 | -4.95 | 0 | -7.68 | 0 | -0.24 | 0 | 9.19 | 0 | 8.3 | 25.0 | 1.02 | 0 | 5.50 | 43.92 | 3.25 | 563.27 | 10.27 | 146.28 | 5.82 | -5.98 | 0.5 | -20.63 | 85.23 | 46.82 |
| 2014 (1) | 6.38 | 1081.48 | -11.42 | 0 | 6.16 | -48.79 | -0.69 | 0 | -5.04 | 0 | 6.64 | -13.09 | -1.55 | 0 | 3.82 | -19.88 | 0.49 | -90.35 | 4.17 | -5.44 | 6.19 | 71.94 | 0.63 | 14.55 | 58.05 | 820.24 |
| 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) | 6.75 | -41.91 | -43.66 | 1.34 | 126.85 | 215.52 | -7.58 | 59.33 | -408.72 | -0.25 | -173.53 | 54.55 | 8.09 | 22.02 | -25.23 | 1.94 | 16.87 | -13.78 | -0.51 | -325.0 | -112.5 | 4.65 | 11.4 | 0.7 | 4.24 | 4.43 | -39.86 | 1.17 | -78.92 | -50.63 | 2.08 | -1.42 | 5.05 | 0.04 | 0.0 | 0.0 | 205.17 | 35.95 | -24.82 |
| 23Q3 (19) | 11.62 | 97.28 | -46.13 | -4.99 | 51.08 | 64.78 | -18.64 | -343.02 | -103.94 | 0.34 | 140.0 | -63.83 | 6.63 | 253.83 | -10.41 | 1.66 | -63.91 | -50.74 | -0.12 | -100.0 | 33.33 | 4.18 | -62.06 | -31.68 | 4.06 | 4.37 | -52.9 | 5.55 | -6.25 | -30.28 | 2.11 | 0.48 | 12.23 | 0.04 | 0.0 | 33.33 | 150.91 | 106.51 | -30.95 |
| 23Q2 (18) | 5.89 | -42.2 | -42.59 | -10.2 | -69.72 | -7.71 | 7.67 | 8422.22 | -9.45 | -0.85 | -426.92 | -208.97 | -4.31 | -203.11 | -645.57 | 4.6 | 38.14 | 2.0 | -0.06 | 53.85 | 93.75 | 11.01 | 37.71 | 42.05 | 3.89 | -15.62 | -58.57 | 5.92 | 177.93 | 9.83 | 2.1 | 1.45 | 17.32 | 0.04 | 0.0 | 33.33 | 73.08 | -69.59 | -48.65 |
| 23Q1 (17) | 10.19 | -14.94 | -5.82 | -6.01 | -418.1 | -0.67 | 0.09 | 106.04 | 112.16 | 0.26 | 147.27 | 149.06 | 4.18 | -61.37 | -13.81 | 3.33 | 48.0 | -6.2 | -0.13 | 45.83 | 7.14 | 7.99 | 73.01 | 27.33 | 4.61 | -34.61 | -49.78 | 2.13 | -10.13 | -64.02 | 2.07 | 4.55 | 18.29 | 0.04 | 0.0 | 33.33 | 240.33 | -11.93 | 71.03 |
| 22Q4 (16) | 11.98 | -44.46 | 54.38 | -1.16 | 91.81 | 65.78 | -1.49 | 83.7 | -1164.29 | -0.55 | -158.51 | -277.42 | 10.82 | 46.22 | 147.6 | 2.25 | -33.23 | 27.84 | -0.24 | -33.33 | 33.33 | 4.62 | -24.42 | 49.71 | 7.05 | -18.21 | -16.67 | 2.37 | -70.23 | -46.98 | 1.98 | 5.32 | 13.14 | 0.04 | 33.33 | 33.33 | 272.89 | 24.87 | 119.79 |
| 22Q3 (15) | 21.57 | 110.23 | 118.32 | -14.17 | -49.63 | -568.4 | -9.14 | -207.91 | -4252.38 | 0.94 | 20.51 | 193.75 | 7.4 | 836.71 | -4.64 | 3.37 | -25.28 | 103.01 | -0.18 | 81.25 | 35.71 | 6.11 | -21.12 | 101.5 | 8.62 | -8.2 | 15.39 | 7.96 | 47.68 | 13.23 | 1.88 | 5.03 | 18.24 | 0.03 | 0.0 | 0.0 | 218.54 | 53.58 | 91.33 |
| 22Q2 (14) | 10.26 | -5.18 | 200.0 | -9.47 | -58.63 | -578.28 | 8.47 | 1244.59 | 28333.33 | 0.78 | 247.17 | 225.0 | 0.79 | -83.71 | -85.37 | 4.51 | 27.04 | 67.04 | -0.96 | -585.71 | -700.0 | 7.75 | 23.44 | 40.66 | 9.39 | 2.29 | 66.79 | 5.39 | -8.95 | 59.47 | 1.79 | 2.29 | 15.48 | 0.03 | 0.0 | 0.0 | 142.30 | 1.27 | 106.38 |
| 22Q1 (13) | 10.82 | 39.43 | 417.7 | -5.97 | -76.11 | 48.89 | -0.74 | -628.57 | -108.59 | -0.53 | -270.97 | -488.89 | 4.85 | 10.98 | 150.57 | 3.55 | 101.7 | 148.25 | -0.14 | 61.11 | 50.0 | 6.28 | 103.42 | 101.72 | 9.18 | 8.51 | 127.79 | 5.92 | 32.44 | 149.79 | 1.75 | 0.0 | 14.38 | 0.03 | 0.0 | 0.0 | 140.52 | 13.18 | 164.23 |
| 21Q4 (12) | 7.76 | -21.46 | 231.62 | -3.39 | -59.91 | 6.61 | 0.14 | 166.67 | -86.92 | 0.31 | -3.12 | 240.91 | 4.37 | -43.69 | 438.76 | 1.76 | 6.02 | 43.09 | -0.36 | -28.57 | 30.77 | 3.09 | 1.73 | 11.33 | 8.46 | 13.25 | 121.47 | 4.47 | -36.42 | 114.9 | 1.75 | 10.06 | 16.67 | 0.03 | 0.0 | 0.0 | 124.16 | 8.7 | 91.55 |
| 21Q3 (11) | 9.88 | 188.89 | 192.31 | -2.12 | -207.07 | 89.89 | -0.21 | -600.0 | -103.29 | 0.32 | 33.33 | 60.0 | 7.76 | 43.7 | 144.12 | 1.66 | -38.52 | 62.75 | -0.28 | -133.33 | 78.63 | 3.03 | -44.93 | 21.4 | 7.47 | 32.68 | 140.97 | 7.03 | 107.99 | 69.4 | 1.59 | 2.58 | 3.92 | 0.03 | 0.0 | 0.0 | 114.22 | 65.65 | 92.96 |
| 21Q2 (10) | 3.42 | 63.64 | 21.71 | 1.98 | 116.95 | 110.93 | -0.03 | -100.35 | -100.21 | 0.24 | 366.67 | 700.0 | 5.4 | 156.31 | 135.27 | 2.7 | 88.81 | 91.49 | -0.12 | 57.14 | -71.43 | 5.51 | 77.02 | 60.82 | 5.63 | 39.7 | 57.7 | 3.38 | 42.62 | 50.89 | 1.55 | 1.31 | -0.64 | 0.03 | 0.0 | 0.0 | 68.95 | 29.66 | -6.02 |
| 21Q1 (9) | 2.09 | -10.68 | -66.24 | -11.68 | -221.76 | -16.45 | 8.61 | 704.67 | -21.58 | -0.09 | 59.09 | -80.0 | -9.59 | -643.41 | -149.74 | 1.43 | 16.26 | 85.71 | -0.28 | 46.15 | 6.67 | 3.11 | 12.26 | 53.1 | 4.03 | 5.5 | 48.16 | 2.37 | 13.94 | 58.0 | 1.53 | 2.0 | -2.55 | 0.03 | 0.0 | 0.0 | 53.18 | -17.96 | -73.37 |
| 20Q4 (8) | 2.34 | -30.77 | -48.91 | -3.63 | 82.69 | -236.11 | 1.07 | -83.23 | 21.59 | -0.22 | -210.0 | -215.79 | -1.29 | 92.67 | -136.86 | 1.23 | 20.59 | 0.0 | -0.52 | 60.31 | -842.86 | 2.77 | 10.94 | -5.39 | 3.82 | 23.23 | 39.93 | 2.08 | -49.88 | 8.33 | 1.5 | -1.96 | -8.54 | 0.03 | 0.0 | -25.0 | 64.82 | 9.5 | -49.05 |
| 20Q3 (7) | 3.38 | 20.28 | -40.28 | -20.97 | -15.73 | -462.2 | 6.38 | -54.59 | 63900.0 | 0.2 | 566.67 | 300.0 | -17.59 | -14.89 | -1011.4 | 1.02 | -27.66 | -15.7 | -1.31 | -1771.43 | -3175.0 | 2.50 | -27.06 | -13.41 | 3.1 | -13.17 | -2.21 | 4.15 | 85.27 | 28.09 | 1.53 | -1.92 | -9.47 | 0.03 | 0.0 | -25.0 | 59.19 | -19.32 | -48.02 |
| 20Q2 (6) | 2.81 | -54.6 | -7.26 | -18.12 | -80.66 | -410.42 | 14.05 | 27.96 | 414.65 | 0.03 | 160.0 | 112.5 | -15.31 | -298.7 | -2844.23 | 1.41 | 83.12 | 1.44 | -0.07 | 76.67 | -800.0 | 3.43 | 68.52 | -11.08 | 3.57 | 31.25 | 27.05 | 2.24 | 49.33 | -4.68 | 1.56 | -0.64 | -8.77 | 0.03 | 0.0 | -25.0 | 73.37 | -63.26 | -0.72 |
| 20Q1 (5) | 6.19 | 35.15 | -10.03 | -10.03 | -828.7 | -177.84 | 10.98 | 1147.73 | 453.05 | -0.05 | -126.32 | -600.0 | -3.84 | -209.71 | -217.43 | 0.77 | -37.4 | -46.53 | -0.3 | -528.57 | -25.0 | 2.03 | -30.62 | -51.07 | 2.72 | -0.37 | 19.82 | 1.5 | -21.88 | -56.77 | 1.57 | -4.27 | -10.8 | 0.03 | -25.0 | -25.0 | 199.68 | 56.95 | 52.95 |
| 19Q4 (4) | 4.58 | -19.08 | 0.0 | -1.08 | 71.05 | 0.0 | 0.88 | 8900.0 | 0.0 | 0.19 | 290.0 | 0.0 | 3.5 | 81.35 | 0.0 | 1.23 | 1.65 | 0.0 | 0.07 | 275.0 | 0.0 | 2.93 | 1.53 | 0.0 | 2.73 | -13.88 | 0.0 | 1.92 | -40.74 | 0.0 | 1.64 | -2.96 | 0.0 | 0.04 | 0.0 | 0.0 | 127.22 | 11.71 | 0.0 |
| 19Q3 (3) | 5.66 | 86.8 | 0.0 | -3.73 | -5.07 | 0.0 | -0.01 | -100.37 | 0.0 | -0.1 | 58.33 | 0.0 | 1.93 | 471.15 | 0.0 | 1.21 | -12.95 | 0.0 | -0.04 | -500.0 | 0.0 | 2.89 | -25.09 | 0.0 | 3.17 | 12.81 | 0.0 | 3.24 | 37.87 | 0.0 | 1.69 | -1.17 | 0.0 | 0.04 | 0.0 | 0.0 | 113.88 | 54.1 | 0.0 |
| 19Q2 (2) | 3.03 | -55.96 | 0.0 | -3.55 | 1.66 | 0.0 | 2.73 | 187.78 | 0.0 | -0.24 | -2500.0 | 0.0 | -0.52 | -115.9 | 0.0 | 1.39 | -3.47 | 0.0 | 0.01 | 104.17 | 0.0 | 3.85 | -7.27 | 0.0 | 2.81 | 23.79 | 0.0 | 2.35 | -32.28 | 0.0 | 1.71 | -2.84 | 0.0 | 0.04 | 0.0 | 0.0 | 73.90 | -43.39 | 0.0 |
| 19Q1 (1) | 6.88 | 0.0 | 0.0 | -3.61 | 0.0 | 0.0 | -3.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 4.15 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 130.55 | 0.0 | 0.0 |
