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) | 8.51 | -47.79 | -7.76 | 0 | -2.15 | 0 | 0.02 | 0 | 0.75 | -79.05 | 8.6 | -5.18 | -0.55 | 0 | 26.40 | 11.88 | 6.03 | -47.79 | 4.09 | -52.5 | 5.4 | 10.2 | 0.64 | -3.03 | 84.01 | -26.97 |
| 2022 (9) | 16.3 | 28.45 | -12.72 | 0 | -2.8 | 0 | -0.09 | 0 | 3.58 | 0 | 9.07 | -26.56 | -1.4 | 0 | 23.60 | -35.9 | 11.55 | -4.23 | 8.61 | -8.89 | 4.9 | 26.29 | 0.66 | -27.47 | 115.03 | 29.08 |
| 2021 (8) | 12.69 | -1.09 | -15.0 | 0 | 0.87 | -93.14 | -0.08 | 0 | -2.31 | 0 | 12.35 | 7.02 | -0.63 | 0 | 36.82 | -7.24 | 12.06 | -3.05 | 9.45 | -4.93 | 3.88 | 31.08 | 0.91 | -18.02 | 89.12 | -2.69 |
| 2020 (7) | 12.83 | -12.78 | -22.47 | 0 | 12.68 | 0 | -0.3 | 0 | -9.64 | 0 | 11.54 | 53.87 | -7.14 | 0 | 39.70 | 38.68 | 12.44 | 3.75 | 9.94 | 0.1 | 2.96 | 22.82 | 1.11 | 50.0 | 91.58 | -18.57 |
| 2019 (6) | 14.71 | 70.25 | -12.78 | 0 | -2.33 | 0 | 0 | 0 | 1.93 | 0 | 7.5 | -5.3 | -2.53 | 0 | 28.63 | -20.27 | 11.99 | 18.13 | 9.93 | 20.66 | 2.41 | 43.45 | 0.74 | 111.43 | 112.46 | 33.55 |
| 2018 (5) | 8.64 | -20.07 | -10.32 | 0 | 0.16 | 0 | 0.08 | -20.0 | -1.68 | 0 | 7.92 | 83.33 | -0.48 | 0 | 35.90 | 58.24 | 10.15 | 15.47 | 8.23 | 4.97 | 1.68 | 14.29 | 0.35 | -30.0 | 84.21 | -23.58 |
| 2017 (4) | 10.81 | -1.46 | -1.67 | 0 | -6.85 | 0 | 0.1 | 0 | 9.14 | 9.33 | 4.32 | 72.11 | 1.32 | 0 | 22.69 | 64.16 | 8.79 | 16.89 | 7.84 | 27.69 | 1.47 | 2.08 | 0.5 | -9.09 | 110.19 | -18.33 |
| 2016 (3) | 10.97 | 74.96 | -2.61 | 0 | -3.49 | 0 | -0.11 | 0 | 8.36 | 67.2 | 2.51 | 96.09 | -0.41 | 0 | 13.82 | 75.47 | 7.52 | 20.13 | 6.14 | 19.46 | 1.44 | 6.67 | 0.55 | -3.51 | 134.93 | 51.93 |
| 2015 (2) | 6.27 | 0.48 | -1.27 | 0 | -4.17 | 0 | 0.14 | -84.44 | 5.0 | 5.04 | 1.28 | 156.0 | -0.23 | 0 | 7.88 | 96.29 | 6.26 | 66.49 | 5.14 | 69.08 | 1.35 | -2.17 | 0.57 | 35.71 | 88.81 | -31.12 |
| 2014 (1) | 6.24 | 107.31 | -1.48 | 0 | -2.17 | 0 | 0.9 | 291.3 | 4.76 | 110.62 | 0.5 | -46.24 | -0.11 | 0 | 4.01 | -52.71 | 3.76 | 39.78 | 3.04 | 14.29 | 1.38 | 12.2 | 0.42 | 68.0 | 128.93 | 77.33 |
| 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) | 3.54 | 41.04 | -35.87 | -1.03 | 60.38 | 68.88 | -0.36 | 97.94 | 66.04 | 0.03 | 200.0 | -89.29 | 2.51 | 2888.89 | 13.57 | 1.81 | -29.3 | 16.77 | 0.08 | 118.18 | 120.0 | 21.70 | -32.86 | 36.1 | 1.6 | 26.98 | -40.52 | 1.05 | -17.97 | -40.0 | 1.44 | 5.11 | 15.2 | 0.17 | 6.25 | 6.25 | 133.08 | 48.99 | -23.81 |
| 23Q3 (19) | 2.51 | 560.53 | -14.04 | -2.6 | -52.05 | -12.55 | -17.45 | -206.21 | -5716.67 | 0.01 | 133.33 | 0.0 | -0.09 | 93.23 | -114.75 | 2.56 | 25.49 | 37.63 | -0.44 | 0 | -15.79 | 32.32 | 26.92 | 58.14 | 1.26 | -0.79 | -48.99 | 1.28 | 204.76 | -32.28 | 1.37 | 3.79 | 5.38 | 0.16 | 6.67 | -5.88 | 89.32 | 344.27 | 2.78 |
| 23Q2 (18) | 0.38 | -81.73 | -92.07 | -1.71 | 29.34 | 42.81 | 16.43 | 2206.41 | 1354.2 | -0.03 | 0 | 85.71 | -1.33 | -291.18 | -173.89 | 2.04 | -6.85 | 13.33 | 0 | 100.0 | 100.0 | 25.47 | -3.59 | 33.42 | 1.27 | -32.8 | -57.24 | 0.42 | -68.66 | -78.57 | 1.32 | 4.76 | 5.6 | 0.15 | -6.25 | -6.25 | 20.11 | -73.32 | -85.85 |
| 23Q1 (17) | 2.08 | -62.32 | -32.25 | -2.42 | 26.89 | 41.12 | -0.78 | 26.42 | -457.14 | 0 | -100.0 | 100.0 | -0.34 | -115.38 | 67.31 | 2.19 | 41.29 | -43.41 | -0.19 | 52.5 | 34.48 | 26.42 | 65.66 | -30.51 | 1.89 | -29.74 | -44.74 | 1.34 | -23.43 | -55.63 | 1.26 | 0.8 | 14.55 | 0.16 | 0.0 | -5.88 | 75.36 | -56.86 | 5.31 |
| 22Q4 (16) | 5.52 | 89.04 | 34.63 | -3.31 | -43.29 | 1.49 | -1.06 | -253.33 | 24.82 | 0.28 | 2700.0 | 0 | 2.21 | 262.3 | 198.65 | 1.55 | -16.67 | -43.64 | -0.4 | -5.26 | 34.43 | 15.95 | -21.98 | -47.0 | 2.69 | 8.91 | -18.24 | 1.75 | -7.41 | -36.36 | 1.25 | -3.85 | 27.55 | 0.16 | -5.88 | -23.81 | 174.68 | 101.01 | 67.87 |
| 22Q3 (15) | 2.92 | -39.04 | -6.11 | -2.31 | 22.74 | 38.73 | -0.3 | 77.1 | 52.38 | 0.01 | 104.76 | 125.0 | 0.61 | -66.11 | 192.42 | 1.86 | 3.33 | -30.34 | -0.38 | -18.75 | -137.5 | 20.44 | 7.08 | -37.23 | 2.47 | -16.84 | -13.33 | 1.89 | -3.57 | -14.09 | 1.3 | 4.0 | 34.02 | 0.17 | 6.25 | -22.73 | 86.90 | -38.86 | -5.27 |
| 22Q2 (14) | 4.79 | 56.03 | 84.23 | -2.99 | 27.25 | 42.72 | -1.31 | -835.71 | -129.31 | -0.21 | -31.25 | -1150.0 | 1.8 | 273.08 | 168.7 | 1.8 | -53.49 | -58.43 | -0.32 | -10.34 | 0.0 | 19.09 | -49.79 | -63.5 | 2.97 | -13.16 | -2.62 | 1.96 | -35.1 | -15.88 | 1.25 | 13.64 | 28.87 | 0.16 | -5.88 | -33.33 | 142.14 | 98.62 | 93.52 |
| 22Q1 (13) | 3.07 | -25.12 | 6.23 | -4.11 | -22.32 | -55.09 | -0.14 | 90.07 | 91.03 | -0.16 | 0 | -166.67 | -1.04 | -240.54 | -533.33 | 3.87 | 40.73 | 48.85 | -0.29 | 52.46 | -163.04 | 38.02 | 26.35 | 15.8 | 3.42 | 3.95 | 19.16 | 3.02 | 9.82 | 39.17 | 1.1 | 12.24 | 13.4 | 0.17 | -19.05 | -29.17 | 71.56 | -31.23 | -16.3 |
| 21Q4 (12) | 4.1 | 31.83 | -42.01 | -3.36 | 10.88 | 50.15 | -1.41 | -123.81 | -123.82 | 0 | 100.0 | -100.0 | 0.74 | 212.12 | 124.24 | 2.75 | 3.0 | -22.1 | -0.61 | -281.25 | -205.0 | 30.09 | -7.6 | -31.47 | 3.29 | 15.44 | -1.5 | 2.75 | 25.0 | -4.84 | 0.98 | 1.03 | 16.67 | 0.21 | -4.55 | -19.23 | 104.06 | 13.43 | -41.27 |
| 21Q3 (11) | 3.11 | 19.62 | 371.21 | -3.77 | 27.78 | 4.07 | -0.63 | -114.09 | -234.04 | -0.04 | -300.0 | 66.67 | -0.66 | 74.81 | 79.82 | 2.67 | -38.34 | -31.01 | -0.16 | 50.0 | -33.33 | 32.56 | -37.74 | -36.81 | 2.85 | -6.56 | -11.76 | 2.2 | -5.58 | -10.93 | 0.97 | 0.0 | 36.62 | 0.22 | -8.33 | -33.33 | 91.74 | 24.91 | 387.89 |
| 21Q2 (10) | 2.6 | -10.03 | 8.79 | -5.22 | -96.98 | 48.21 | 4.47 | 386.54 | -29.72 | 0.02 | 133.33 | 115.38 | -2.62 | -1191.67 | 65.93 | 4.33 | 66.54 | 58.03 | -0.32 | -169.57 | 94.93 | 52.29 | 59.3 | 30.74 | 3.05 | 6.27 | 5.54 | 2.33 | 7.37 | 1.75 | 0.97 | 0.0 | 31.08 | 0.24 | 0.0 | -31.43 | 73.45 | -14.1 | 3.87 |
| 21Q1 (9) | 2.89 | -59.12 | 6.64 | -2.65 | 60.68 | -54.07 | -1.56 | -126.35 | -1850.0 | -0.06 | -250.0 | 14.29 | 0.24 | -27.27 | -75.76 | 2.6 | -26.35 | 84.4 | 0.46 | 330.0 | 190.2 | 32.83 | -25.23 | 55.29 | 2.87 | -14.07 | -3.37 | 2.17 | -24.91 | -5.24 | 0.97 | 15.48 | 44.78 | 0.24 | -7.69 | 33.33 | 85.50 | -51.75 | -0.93 |
| 20Q4 (8) | 7.07 | 971.21 | 95.84 | -6.74 | -71.5 | -130.82 | 5.92 | 1159.57 | 3388.89 | 0.04 | 133.33 | 33.33 | 0.33 | 110.09 | -52.17 | 3.53 | -8.79 | 85.79 | -0.2 | -66.67 | 86.49 | 43.91 | -14.8 | 64.07 | 3.34 | 3.41 | 0.3 | 2.89 | 17.0 | 8.65 | 0.84 | 18.31 | 27.27 | 0.26 | -21.21 | 36.84 | 177.19 | 842.34 | 72.28 |
| 20Q3 (7) | 0.66 | -72.38 | -85.49 | -3.93 | 61.01 | -70.87 | 0.47 | -92.61 | 129.94 | -0.12 | 7.69 | 0 | -3.27 | 57.48 | -245.33 | 3.87 | 41.24 | 81.69 | -0.12 | 98.1 | 62.5 | 51.53 | 28.83 | 76.13 | 3.23 | 11.76 | -8.5 | 2.47 | 7.86 | -13.03 | 0.71 | -4.05 | 7.58 | 0.33 | -5.71 | 37.5 | 18.80 | -73.41 | -84.54 |
| 20Q2 (6) | 2.39 | -11.81 | -25.78 | -10.08 | -486.05 | -81.29 | 6.36 | 8050.0 | 3247.37 | -0.13 | -85.71 | -1200.0 | -7.69 | -876.77 | -228.63 | 2.74 | 94.33 | 47.31 | -6.31 | -1137.25 | -15675.0 | 40.00 | 89.22 | 37.42 | 2.89 | -2.69 | -0.69 | 2.29 | 0.0 | -15.81 | 0.74 | 10.45 | 21.31 | 0.35 | 94.44 | 94.44 | 70.71 | -18.07 | -22.92 |
| 20Q1 (5) | 2.71 | -24.93 | -18.62 | -1.72 | 41.1 | 14.0 | -0.08 | 55.56 | 89.61 | -0.07 | -333.33 | -600.0 | 0.99 | 43.48 | -25.56 | 1.41 | -25.79 | -12.42 | -0.51 | 65.54 | 26.09 | 21.14 | -21.01 | -28.7 | 2.97 | -10.81 | 33.78 | 2.29 | -13.91 | 33.92 | 0.67 | 1.52 | 42.55 | 0.18 | -5.26 | 50.0 | 86.31 | -16.09 | -40.39 |
| 19Q4 (4) | 3.61 | -20.66 | 0.0 | -2.92 | -26.96 | 0.0 | -0.18 | 88.54 | 0.0 | 0.03 | 0 | 0.0 | 0.69 | -69.33 | 0.0 | 1.9 | -10.8 | 0.0 | -1.48 | -362.5 | 0.0 | 26.76 | -8.54 | 0.0 | 3.33 | -5.67 | 0.0 | 2.66 | -6.34 | 0.0 | 0.66 | 0.0 | 0.0 | 0.19 | -20.83 | 0.0 | 102.85 | -15.46 | 0.0 |
| 19Q3 (3) | 4.55 | 41.3 | 0.0 | -2.3 | 58.63 | 0.0 | -1.57 | -926.32 | 0.0 | 0 | 100.0 | 0.0 | 2.25 | 196.15 | 0.0 | 2.13 | 14.52 | 0.0 | -0.32 | -700.0 | 0.0 | 29.26 | 0.52 | 0.0 | 3.53 | 21.31 | 0.0 | 2.84 | 4.41 | 0.0 | 0.66 | 8.2 | 0.0 | 0.24 | 33.33 | 0.0 | 121.66 | 32.61 | 0.0 |
| 19Q2 (2) | 3.22 | -3.3 | 0.0 | -5.56 | -178.0 | 0.0 | 0.19 | 124.68 | 0.0 | -0.01 | 0.0 | 0.0 | -2.34 | -275.94 | 0.0 | 1.86 | 15.53 | 0.0 | -0.04 | 94.2 | 0.0 | 29.11 | -1.83 | 0.0 | 2.91 | 31.08 | 0.0 | 2.72 | 59.06 | 0.0 | 0.61 | 29.79 | 0.0 | 0.18 | 50.0 | 0.0 | 91.74 | -36.64 | 0.0 |
| 19Q1 (1) | 3.33 | 0.0 | 0.0 | -2.0 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 29.65 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 144.78 | 0.0 | 0.0 |
