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) | 15.99 | -3.15 | -5.95 | 0 | -7.97 | 0 | 0.09 | -72.73 | 10.04 | 13.96 | 7.63 | -7.29 | 0 | 0 | 9.89 | -8.01 | 8.76 | -10.7 | 9.38 | -2.8 | 7.54 | 5.01 | 0.29 | -9.38 | 92.91 | -3.49 |
| 2022 (9) | 16.51 | -14.72 | -7.7 | 0 | -9.67 | 0 | 0.33 | -15.38 | 8.81 | -42.42 | 8.23 | -1.56 | 0.27 | 1250.0 | 10.75 | -2.66 | 9.81 | 0.2 | 9.65 | 0.21 | 7.18 | 2.57 | 0.32 | 60.0 | 96.27 | -16.31 |
| 2021 (8) | 19.36 | 44.48 | -4.06 | 0 | -7.2 | 0 | 0.39 | 11.43 | 15.3 | 114.89 | 8.36 | 19.77 | 0.02 | 100.0 | 11.05 | 13.88 | 9.79 | 14.24 | 9.63 | 8.45 | 7.0 | -6.67 | 0.2 | 11.11 | 115.03 | 42.16 |
| 2020 (7) | 13.4 | 2.76 | -6.28 | 0 | -6.32 | 0 | 0.35 | -30.0 | 7.12 | -3.78 | 6.98 | 9.06 | 0.01 | 0 | 9.70 | 7.3 | 8.57 | 11.15 | 8.88 | 9.09 | 7.5 | 3.73 | 0.18 | 12.5 | 80.92 | -3.63 |
| 2019 (6) | 13.04 | -7.71 | -5.64 | 0 | -6.54 | 0 | 0.5 | -16.67 | 7.4 | -18.05 | 6.4 | -16.78 | -0.02 | 0 | 9.04 | -17.19 | 7.71 | 5.33 | 8.14 | -2.16 | 7.23 | 29.57 | 0.16 | 23.08 | 83.97 | -16.63 |
| 2018 (5) | 14.13 | 14.04 | -5.1 | 0 | -8.06 | 0 | 0.6 | -1.64 | 9.03 | 19.29 | 7.69 | -16.14 | -0.18 | 0 | 10.92 | -15.45 | 7.32 | -10.4 | 8.32 | -11.49 | 5.58 | 5.88 | 0.13 | 0.0 | 100.71 | 20.3 |
| 2017 (4) | 12.39 | 27.21 | -4.82 | 0 | -10.01 | 0 | 0.61 | 0 | 7.57 | -6.77 | 9.17 | 47.67 | 0.07 | -30.0 | 12.91 | 50.04 | 8.17 | -12.53 | 9.4 | -3.49 | 5.27 | 19.23 | 0.13 | 44.44 | 83.72 | 22.48 |
| 2016 (3) | 9.74 | -8.63 | -1.62 | 0 | -14.12 | 0 | -1.95 | 0 | 8.12 | -6.99 | 6.21 | 10.11 | 0.1 | -33.33 | 8.61 | 7.51 | 9.34 | -8.79 | 9.74 | -9.14 | 4.42 | 12.76 | 0.09 | 50.0 | 68.35 | -5.75 |
| 2015 (2) | 10.66 | -10.65 | -1.93 | 0 | -12.11 | 0 | 0.08 | 0 | 8.73 | 31.48 | 5.64 | 26.46 | 0.15 | 0 | 8.00 | 23.32 | 10.24 | 0.0 | 10.72 | 3.68 | 3.92 | 8.59 | 0.06 | -25.0 | 72.52 | -14.72 |
| 2014 (1) | 11.93 | -18.57 | -5.29 | 0 | -8.38 | 0 | -0.14 | 0 | 6.64 | 24.11 | 4.46 | -6.3 | -0.43 | 0 | 6.49 | 2.49 | 10.24 | -5.01 | 10.34 | 1.08 | 3.61 | -2.43 | 0.08 | -27.27 | 85.03 | -18.51 |
| 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) | 5.26 | 23.19 | -21.26 | -1.68 | -358.46 | 25.66 | -1.83 | 74.23 | 61.39 | -0.15 | -850.0 | -148.39 | 3.58 | -27.24 | -19.0 | 1.9 | 5.56 | -19.49 | 0 | 0 | 100.0 | 10.00 | 5.83 | -17.84 | 2.17 | 11.86 | -6.87 | 1.75 | -11.17 | 8.02 | 1.91 | -0.52 | 5.52 | 0.07 | 0.0 | -22.22 | 141.02 | 30.78 | -25.69 |
| 23Q3 (19) | 4.27 | 23.77 | 4.15 | 0.65 | 126.21 | 134.76 | -7.1 | -384.0 | 20.67 | 0.02 | -77.78 | 120.0 | 4.92 | 407.22 | 120.63 | 1.8 | 7.14 | -1.64 | 0 | 0 | -100.0 | 9.45 | 13.44 | -0.81 | 1.94 | -12.61 | -16.38 | 1.97 | -47.04 | -6.64 | 1.92 | 3.23 | 6.08 | 0.07 | 0.0 | -22.22 | 107.83 | 76.59 | 5.46 |
| 23Q2 (18) | 3.45 | 14.24 | 17.35 | -2.48 | -1.22 | -51.22 | 2.5 | 261.29 | 41.24 | 0.09 | -30.77 | 0.0 | 0.97 | 70.18 | -25.38 | 1.68 | -25.33 | -14.29 | 0 | 0 | -100.0 | 8.33 | -30.0 | -18.96 | 2.22 | -8.26 | -14.62 | 3.72 | 91.75 | -4.86 | 1.86 | 0.54 | 5.08 | 0.07 | 0.0 | 16.67 | 61.06 | -21.95 | 19.22 |
| 23Q1 (17) | 3.02 | -54.79 | 7.86 | -2.45 | -8.41 | -27.6 | -1.55 | 67.3 | -168.89 | 0.13 | -58.06 | 333.33 | 0.57 | -87.1 | -35.23 | 2.25 | -4.66 | 8.17 | 0 | 100.0 | -100.0 | 11.90 | -2.24 | 7.83 | 2.42 | 3.86 | -5.1 | 1.94 | 19.75 | -3.48 | 1.85 | 2.21 | 3.93 | 0.07 | -22.22 | 0.0 | 78.24 | -58.77 | 7.86 |
| 22Q4 (16) | 6.68 | 62.93 | -2.48 | -2.26 | -20.86 | -296.52 | -4.74 | 47.04 | -11.79 | 0.31 | 410.0 | 34.78 | 4.42 | 98.21 | -44.75 | 2.36 | 28.96 | 91.87 | -0.01 | -104.0 | -150.0 | 12.17 | 27.76 | 93.35 | 2.33 | 0.43 | -5.67 | 1.62 | -23.22 | -10.0 | 1.81 | 0.0 | 4.62 | 0.09 | 0.0 | 80.0 | 189.77 | 85.61 | -0.82 |
| 22Q3 (15) | 4.1 | 39.46 | 1.74 | -1.87 | -14.02 | -12.65 | -8.95 | -605.65 | -44650.0 | -0.1 | -211.11 | -600.0 | 2.23 | 71.54 | -5.91 | 1.83 | -6.63 | -22.78 | 0.25 | 1150.0 | 0 | 9.53 | -7.31 | -23.59 | 2.32 | -10.77 | -3.73 | 2.11 | -46.04 | -45.19 | 1.81 | 2.26 | 4.62 | 0.09 | 50.0 | 80.0 | 102.24 | 99.62 | 42.84 |
| 22Q2 (14) | 2.94 | 5.0 | -57.7 | -1.64 | 14.58 | -4.46 | 1.77 | -21.33 | 141.94 | 0.09 | 200.0 | 80.0 | 1.3 | 47.73 | -75.84 | 1.96 | -5.77 | -19.34 | 0.02 | 100.0 | 0 | 10.28 | -6.86 | -24.76 | 2.6 | 1.96 | 15.56 | 3.91 | 94.53 | 84.43 | 1.77 | -0.56 | -0.56 | 0.06 | -14.29 | 0.0 | 51.22 | -29.39 | -70.82 |
| 22Q1 (13) | 2.8 | -59.12 | 83.01 | -1.92 | -266.96 | 2.54 | 2.25 | 153.07 | 75.78 | 0.03 | -86.96 | -62.5 | 0.88 | -89.0 | 300.0 | 2.08 | 69.11 | -10.73 | 0.01 | -50.0 | 0 | 11.03 | 75.3 | -8.55 | 2.55 | 3.24 | -4.14 | 2.01 | 11.67 | 8.06 | 1.78 | 2.89 | 0.56 | 0.07 | 40.0 | 40.0 | 72.54 | -62.09 | 74.47 |
| 21Q4 (12) | 6.85 | 69.98 | 312.65 | 1.15 | 169.28 | 199.14 | -4.24 | -21100.0 | -8380.0 | 0.23 | 1050.0 | 21.05 | 8.0 | 237.55 | 1500.0 | 1.23 | -48.1 | -3.91 | 0.02 | 0 | 0 | 6.29 | -49.51 | -11.38 | 2.47 | 2.49 | 19.32 | 1.8 | -53.25 | 10.43 | 1.73 | 0.0 | -13.5 | 0.05 | 0.0 | 25.0 | 191.34 | 167.31 | 323.02 |
| 21Q3 (11) | 4.03 | -42.01 | -7.14 | -1.66 | -5.73 | -127.4 | -0.02 | 99.53 | 99.67 | 0.02 | -60.0 | -33.33 | 2.37 | -55.95 | -34.35 | 2.37 | -2.47 | 16.75 | 0 | 0 | -100.0 | 12.47 | -8.73 | 12.88 | 2.41 | 7.11 | 2.99 | 3.85 | 81.6 | 37.5 | 1.73 | -2.81 | -11.73 | 0.05 | -16.67 | 25.0 | 71.58 | -59.21 | -20.83 |
| 21Q2 (10) | 6.95 | 354.25 | 60.51 | -1.57 | 20.3 | 34.03 | -4.22 | -429.69 | -326.88 | 0.05 | -37.5 | 106.33 | 5.38 | 1322.73 | 175.9 | 2.43 | 4.29 | 15.71 | 0 | 0 | 0 | 13.66 | 13.2 | 16.69 | 2.25 | -15.41 | 0.9 | 2.12 | 13.98 | -32.48 | 1.78 | 0.56 | -0.56 | 0.06 | 20.0 | 50.0 | 175.51 | 322.13 | 101.45 |
| 21Q1 (9) | 1.53 | -7.83 | -47.06 | -1.97 | -69.83 | -6.49 | 1.28 | 2660.0 | 163.37 | 0.08 | -57.89 | 111.11 | -0.44 | -188.0 | -142.31 | 2.33 | 82.03 | 65.25 | 0 | 0 | 0 | 12.07 | 69.87 | 50.7 | 2.66 | 28.5 | 38.54 | 1.86 | 14.11 | 41.98 | 1.77 | -11.5 | 2.31 | 0.05 | 25.0 | 25.0 | 41.58 | -8.08 | -55.69 |
| 20Q4 (8) | 1.66 | -61.75 | -70.88 | -1.16 | -58.9 | 15.94 | -0.05 | 99.18 | 93.75 | 0.19 | 533.33 | -77.65 | 0.5 | -86.15 | -88.43 | 1.28 | -36.95 | -17.42 | 0 | -100.0 | 100.0 | 7.10 | -35.69 | -17.69 | 2.07 | -11.54 | -4.61 | 1.63 | -41.79 | -15.98 | 2.0 | 2.04 | 4.17 | 0.04 | 0.0 | -33.33 | 45.23 | -49.97 | -68.89 |
| 20Q3 (7) | 4.34 | 0.23 | 8.23 | -0.73 | 69.33 | 61.98 | -6.12 | -429.03 | -27.5 | 0.03 | 103.8 | -96.7 | 3.61 | 85.13 | 72.73 | 2.03 | -3.33 | 0.0 | 0.01 | 0 | -96.15 | 11.04 | -5.65 | -3.97 | 2.34 | 4.93 | 10.9 | 2.8 | -10.83 | 18.14 | 1.96 | 9.5 | -1.01 | 0.04 | 0.0 | 33.33 | 90.42 | 3.78 | -1.24 |
| 20Q2 (6) | 4.33 | 49.83 | 139.23 | -2.38 | -28.65 | -277.78 | 1.86 | 192.08 | 311.36 | -0.79 | -9.72 | -276.19 | 1.95 | 87.5 | 65.25 | 2.1 | 48.94 | 123.4 | 0 | 0 | 100.0 | 11.71 | 46.2 | 119.67 | 2.23 | 16.15 | 31.18 | 3.14 | 139.69 | 24.11 | 1.79 | 3.47 | 5.92 | 0.04 | 0.0 | 0.0 | 87.12 | -7.15 | 105.05 |
| 20Q1 (5) | 2.89 | -49.3 | 155.75 | -1.85 | -34.06 | -45.67 | -2.02 | -152.5 | -1736.36 | -0.72 | -184.71 | 37.39 | 1.04 | -75.93 | 842.86 | 1.41 | -9.03 | 0.0 | 0 | 100.0 | 0 | 8.01 | -7.22 | -0.4 | 1.92 | -11.52 | 10.34 | 1.31 | -32.47 | 0.77 | 1.73 | -9.9 | 1.76 | 0.04 | -33.33 | 0.0 | 93.83 | -35.47 | 152.43 |
| 19Q4 (4) | 5.7 | 42.14 | 0.0 | -1.38 | 28.12 | 0.0 | -0.8 | 83.33 | 0.0 | 0.85 | -6.59 | 0.0 | 4.32 | 106.7 | 0.0 | 1.55 | -23.65 | 0.0 | -0.01 | -103.85 | 0.0 | 8.63 | -24.96 | 0.0 | 2.17 | 2.84 | 0.0 | 1.94 | -18.14 | 0.0 | 1.92 | -3.03 | 0.0 | 0.06 | 100.0 | 0.0 | 145.41 | 58.82 | 0.0 |
| 19Q3 (3) | 4.01 | 121.55 | 0.0 | -1.92 | -204.76 | 0.0 | -4.8 | -445.45 | 0.0 | 0.91 | 533.33 | 0.0 | 2.09 | 77.12 | 0.0 | 2.03 | 115.96 | 0.0 | 0.26 | 200.0 | 0.0 | 11.50 | 115.84 | 0.0 | 2.11 | 24.12 | 0.0 | 2.37 | -6.32 | 0.0 | 1.98 | 17.16 | 0.0 | 0.03 | -25.0 | 0.0 | 91.55 | 115.48 | 0.0 |
| 19Q2 (2) | 1.81 | 60.18 | 0.0 | -0.63 | 50.39 | 0.0 | -0.88 | -700.0 | 0.0 | -0.21 | 81.74 | 0.0 | 1.18 | 942.86 | 0.0 | 0.94 | -33.33 | 0.0 | -0.26 | 0 | 0.0 | 5.33 | -33.71 | 0.0 | 1.7 | -2.3 | 0.0 | 2.53 | 94.62 | 0.0 | 1.69 | -0.59 | 0.0 | 0.04 | 0.0 | 0.0 | 42.49 | 14.3 | 0.0 |
| 19Q1 (1) | 1.13 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.04 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 37.17 | 0.0 | 0.0 |
