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) | 44.84 | -9.6 | 1.27 | 0 | -33.69 | 0 | -0.27 | 0 | 46.11 | 46.2 | 12.76 | -50.21 | 0 | 0 | 7.78 | -46.59 | 26.07 | -18.58 | 27.23 | -22.77 | 13.82 | 14.31 | 0.21 | -4.55 | 108.68 | 4.23 |
| 2022 (9) | 49.6 | 70.86 | -18.06 | 0 | -28.6 | 0 | -1.91 | 0 | 31.54 | 0 | 25.63 | -49.32 | 0 | 0 | 14.57 | -74.41 | 32.02 | 233.89 | 35.26 | 231.08 | 12.09 | -44.0 | 0.22 | 266.67 | 104.27 | 16.01 |
| 2021 (8) | 29.03 | 4.24 | -40.62 | 0 | 8.39 | 0 | -1.51 | 0 | -11.59 | 0 | 50.57 | 182.2 | 0 | 0 | 56.95 | 121.37 | 9.59 | 28.72 | 10.65 | 56.16 | 21.59 | -1.77 | 0.06 | 20.0 | 89.88 | -6.9 |
| 2020 (7) | 27.85 | 1.72 | -14.87 | 0 | -7.4 | 0 | -1.54 | 0 | 12.98 | 64.3 | 17.92 | -18.14 | 0 | 0 | 25.72 | -9.15 | 7.45 | -18.76 | 6.82 | -18.62 | 21.98 | -3.64 | 0.05 | 25.0 | 96.53 | 10.11 |
| 2019 (6) | 27.38 | 6.0 | -19.48 | 0 | -9.08 | 0 | -0.7 | 0 | 7.9 | -47.02 | 21.89 | 72.23 | 0 | 0 | 28.31 | 72.47 | 9.17 | -5.85 | 8.38 | -3.01 | 22.81 | 12.86 | 0.04 | 100.0 | 87.67 | -2.01 |
| 2018 (5) | 25.83 | 2.7 | -10.92 | 0 | -9.55 | 0 | -0.88 | 0 | 14.91 | 80.51 | 12.71 | -36.16 | 0 | 0 | 16.42 | -37.71 | 9.74 | 13.26 | 8.64 | -2.15 | 20.21 | 6.82 | 0.02 | 0.0 | 89.47 | -1.21 |
| 2017 (4) | 25.15 | 9.11 | -16.89 | 0 | -3.37 | 0 | -0.76 | 0 | 8.26 | -24.7 | 19.91 | 36.37 | 0 | 0 | 26.36 | 34.89 | 8.6 | -15.35 | 8.83 | 8.88 | 18.92 | 3.5 | 0.02 | 0.0 | 90.57 | 3.77 |
| 2016 (3) | 23.05 | 4.49 | -12.08 | 0 | -10.59 | 0 | -0.72 | 0 | 10.97 | 0 | 14.6 | -59.49 | 0 | 0 | 19.54 | -60.16 | 10.16 | 5.72 | 8.11 | -3.91 | 18.28 | 9.99 | 0.02 | 0.0 | 87.28 | -0.77 |
| 2015 (2) | 22.06 | 37.45 | -33.86 | 0 | 8.55 | -85.72 | -1.05 | 0 | -11.8 | 0 | 36.04 | -58.89 | 0 | 0 | 49.04 | -62.35 | 9.61 | 39.88 | 8.44 | 26.35 | 16.62 | 51.37 | 0.02 | 0.0 | 87.96 | -3.11 |
| 2014 (1) | 16.05 | 37.53 | -86.07 | 0 | 59.87 | 0 | -0.07 | 0 | -70.02 | 0 | 87.67 | 1551.04 | 0 | 0 | 130.27 | 1399.67 | 6.87 | 32.88 | 6.68 | 14.97 | 10.98 | 54.21 | 0.02 | 0.0 | 90.78 | 0.74 |
| 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) | 6.34 | -50.58 | -48.66 | -2.88 | -148.98 | 56.23 | -1.55 | 90.26 | -244.44 | 0.49 | 600.0 | 140.83 | 3.46 | -81.51 | -40.03 | 0.67 | -79.19 | -92.0 | 0 | 0 | 0 | 1.41 | -80.93 | -93.69 | 7.59 | -0.65 | 46.53 | 3.31 | -54.72 | -40.04 | 3.55 | -0.28 | 8.9 | 0.05 | 0.0 | 0.0 | 91.75 | -21.91 | -34.4 |
| 23Q3 (19) | 12.83 | -13.19 | -18.28 | 5.88 | 1629.41 | -6.37 | -15.92 | -680.39 | 16.39 | 0.07 | 143.75 | -83.33 | 18.71 | 23.74 | -14.88 | 3.22 | -31.2 | 38.2 | 0 | 0 | 0 | 7.42 | -35.65 | 56.98 | 7.64 | 31.27 | -21.4 | 7.31 | -39.59 | -22.15 | 3.56 | 2.01 | 13.74 | 0.05 | 0.0 | -58.33 | 117.49 | 24.33 | -5.41 |
| 23Q2 (18) | 14.78 | 35.85 | 36.6 | 0.34 | 116.43 | 105.7 | -2.04 | 85.62 | 78.21 | -0.16 | 76.12 | 76.47 | 15.12 | 71.62 | 211.75 | 4.68 | 11.69 | -0.85 | 0 | 0 | 0 | 11.52 | -10.53 | 14.29 | 5.82 | 15.94 | -37.35 | 12.1 | 168.29 | -12.19 | 3.49 | 8.39 | 18.71 | 0.05 | 0.0 | 150.0 | 94.50 | -32.42 | 46.21 |
| 23Q1 (17) | 10.88 | -11.9 | 1.3 | -2.07 | 68.54 | 82.44 | -14.19 | -3053.33 | -5776.0 | -0.67 | 44.17 | -45.65 | 8.81 | 52.69 | 939.05 | 4.19 | -50.0 | -58.92 | 0 | 0 | 0 | 12.88 | -42.56 | -46.5 | 5.02 | -3.09 | -35.81 | 4.51 | -18.3 | -31.35 | 3.22 | -1.23 | 16.67 | 0.05 | 0.0 | 150.0 | 139.85 | -0.01 | 21.75 |
| 22Q4 (16) | 12.35 | -21.34 | -14.06 | -6.58 | -204.78 | 70.9 | -0.45 | 97.64 | -106.96 | -1.2 | -385.71 | -15.38 | 5.77 | -73.75 | 170.02 | 8.38 | 259.66 | -52.57 | 0 | 0 | 0 | 22.42 | 374.67 | -52.37 | 5.18 | -46.71 | 10.45 | 5.52 | -41.21 | 52.91 | 3.26 | 4.15 | -38.37 | 0.05 | -58.33 | 66.67 | 139.86 | 12.6 | -13.08 |
| 22Q3 (15) | 15.7 | 45.1 | 342.25 | 6.28 | 205.19 | 946.67 | -19.04 | -103.42 | -1473.55 | 0.42 | 161.76 | 300.0 | 21.98 | 353.2 | 429.64 | 2.33 | -50.64 | -83.05 | 0 | 0 | 0 | 4.72 | -53.15 | -94.16 | 9.72 | 4.63 | 535.29 | 9.39 | -31.86 | 197.15 | 3.13 | 6.46 | -42.78 | 0.12 | 500.0 | 1100.0 | 124.21 | 92.17 | 202.3 |
| 22Q2 (14) | 10.82 | 0.74 | 92.18 | -5.97 | 49.36 | 36.29 | -9.36 | -3844.0 | -681.37 | -0.68 | -47.83 | -2366.67 | 4.85 | 561.9 | 229.68 | 4.72 | -53.73 | -52.85 | 0 | 0 | 0 | 10.08 | -58.11 | -82.58 | 9.29 | 18.8 | 463.03 | 13.78 | 109.74 | 512.44 | 2.94 | 6.52 | -46.06 | 0.02 | 0.0 | 100.0 | 64.64 | -43.73 | -11.48 |
| 22Q1 (13) | 10.74 | -25.26 | 95.99 | -11.79 | 47.85 | -27.74 | 0.25 | -96.14 | -83.55 | -0.46 | 55.77 | -58.62 | -1.05 | 87.26 | 72.0 | 10.2 | -42.28 | 11.6 | 0 | 0 | 0 | 24.07 | -48.87 | -55.3 | 7.82 | 66.74 | 354.65 | 6.57 | 81.99 | 303.07 | 2.76 | -47.83 | -48.7 | 0.02 | -33.33 | 100.0 | 114.87 | -28.62 | 47.15 |
| 21Q4 (12) | 14.37 | 304.79 | 110.7 | -22.61 | -3868.33 | -259.46 | 6.47 | 634.71 | 27.11 | -1.04 | -395.24 | -246.67 | -8.24 | -298.55 | -1654.72 | 17.67 | 28.51 | 177.39 | 0 | 0 | 0 | 47.08 | -41.75 | 26.98 | 4.69 | 206.54 | 175.88 | 3.61 | 14.24 | 169.4 | 5.29 | -3.29 | -1.31 | 0.03 | 200.0 | 200.0 | 160.92 | 291.64 | 58.32 |
| 21Q3 (11) | 3.55 | -36.94 | 17.55 | 0.6 | 106.4 | 119.35 | -1.21 | -175.16 | 71.66 | -0.21 | -800.0 | 27.59 | 4.15 | 210.96 | 5287.5 | 13.75 | 37.36 | 208.3 | 0 | 0 | 0 | 80.83 | 39.62 | 218.26 | 1.53 | -7.27 | -16.39 | 3.16 | 40.44 | 72.68 | 5.47 | 0.37 | 0.0 | 0.01 | 0.0 | 0.0 | 41.09 | -43.73 | -0.55 |
| 21Q2 (10) | 5.63 | 2.74 | -36.17 | -9.37 | -1.52 | -129.66 | 1.61 | 5.92 | 142.37 | 0.03 | 110.34 | 111.54 | -3.74 | 0.27 | -178.9 | 10.01 | 9.52 | 140.62 | 0 | 0 | -100.0 | 57.89 | 7.49 | 137.15 | 1.65 | -4.07 | -14.51 | 2.25 | 38.04 | 9.76 | 5.45 | 1.3 | -1.98 | 0.01 | 0.0 | 0.0 | 73.02 | -6.46 | -36.91 |
| 21Q1 (9) | 5.48 | -19.65 | -40.31 | -9.23 | -46.74 | -559.29 | 1.52 | -70.14 | 134.39 | -0.29 | 3.33 | 58.57 | -3.75 | -807.55 | -148.2 | 9.14 | 43.49 | 213.01 | 0 | 0 | 0 | 53.86 | 45.26 | 229.98 | 1.72 | 1.18 | -13.57 | 1.63 | 21.64 | 1.88 | 5.38 | 0.37 | -3.58 | 0.01 | 0.0 | 0.0 | 78.06 | -23.2 | -38.86 |
| 20Q4 (8) | 6.82 | 125.83 | 30.4 | -6.29 | -102.9 | -51.2 | 5.09 | 219.2 | -16.83 | -0.3 | -3.45 | 31.82 | 0.53 | 762.5 | -50.47 | 6.37 | 42.83 | -5.21 | 0 | 0 | -100.0 | 37.08 | 45.98 | 6.21 | 1.7 | -7.1 | -18.66 | 1.34 | -26.78 | -39.09 | 5.36 | -2.01 | -7.27 | 0.01 | 0.0 | 0.0 | 101.64 | 146.02 | 55.28 |
| 20Q3 (7) | 3.02 | -65.76 | -57.58 | -3.1 | 24.02 | 38.74 | -4.27 | -12.37 | 32.01 | -0.29 | -11.54 | -164.44 | -0.08 | -101.69 | -103.88 | 4.46 | 7.21 | -18.76 | 0 | -100.0 | 0 | 25.40 | 4.04 | -11.64 | 1.83 | -5.18 | -5.18 | 1.83 | -10.73 | 5.78 | 5.47 | -1.62 | -6.01 | 0.01 | 0.0 | 0.0 | 41.31 | -64.31 | -56.13 |
| 20Q2 (6) | 8.82 | -3.92 | 35.9 | -4.08 | -191.43 | 51.49 | -3.8 | 14.03 | 9.31 | -0.26 | 62.86 | 72.63 | 4.74 | -39.07 | 346.88 | 4.16 | 42.47 | -52.67 | 0.04 | 0 | 0 | 24.41 | 49.57 | -45.09 | 1.93 | -3.02 | -26.62 | 2.05 | 28.12 | -18.65 | 5.56 | -0.36 | -2.11 | 0.01 | 0.0 | 0.0 | 115.75 | -9.34 | 46.42 |
| 20Q1 (5) | 9.18 | 75.53 | 7.49 | -1.4 | 66.35 | 24.73 | -4.42 | -172.22 | 6.75 | -0.7 | -59.09 | -391.67 | 7.78 | 627.1 | 16.47 | 2.92 | -56.55 | 228.09 | 0 | -100.0 | 0 | 16.32 | -53.24 | 251.75 | 1.99 | -4.78 | -21.03 | 1.6 | -27.27 | -16.67 | 5.58 | -3.46 | 0.72 | 0.01 | 0.0 | 0.0 | 127.68 | 95.06 | 11.68 |
| 19Q4 (4) | 5.23 | -26.54 | 0.0 | -4.16 | 17.79 | 0.0 | 6.12 | 197.45 | 0.0 | -0.44 | -197.78 | 0.0 | 1.07 | -48.06 | 0.0 | 6.72 | 22.4 | 0.0 | 0.07 | 0 | 0.0 | 34.91 | 21.45 | 0.0 | 2.09 | 8.29 | 0.0 | 2.2 | 27.17 | 0.0 | 5.78 | -0.69 | 0.0 | 0.01 | 0.0 | 0.0 | 65.46 | -30.5 | 0.0 |
| 19Q3 (3) | 7.12 | 9.71 | 0.0 | -5.06 | 39.83 | 0.0 | -6.28 | -49.88 | 0.0 | 0.45 | 147.37 | 0.0 | 2.06 | 207.29 | 0.0 | 5.49 | -37.54 | 0.0 | 0 | 0 | 0.0 | 28.74 | -35.35 | 0.0 | 1.93 | -26.62 | 0.0 | 1.73 | -31.35 | 0.0 | 5.82 | 2.46 | 0.0 | 0.01 | 0.0 | 0.0 | 94.18 | 19.14 | 0.0 |
| 19Q2 (2) | 6.49 | -24.0 | 0.0 | -8.41 | -352.15 | 0.0 | -4.19 | 11.6 | 0.0 | -0.95 | -495.83 | 0.0 | -1.92 | -128.74 | 0.0 | 8.79 | 887.64 | 0.0 | 0 | 0 | 0.0 | 44.46 | 858.17 | 0.0 | 2.63 | 4.37 | 0.0 | 2.52 | 31.25 | 0.0 | 5.68 | 2.53 | 0.0 | 0.01 | 0.0 | 0.0 | 79.05 | -30.85 | 0.0 |
| 19Q1 (1) | 8.54 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | -4.74 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 6.68 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.64 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 1.92 | 0.0 | 0.0 | 5.54 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 114.32 | 0.0 | 0.0 |
