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) | 7.73 | -15.7 | -3.39 | 0 | -3.99 | 0 | 0 | 0 | 4.34 | -38.61 | 3.33 | 37.6 | 0 | 0 | 10.58 | 37.82 | 2.69 | -22.03 | 0.98 | -31.94 | 6.47 | 4.35 | 0.04 | 0.0 | 103.20 | -13.57 |
| 2022 (9) | 9.17 | 22.76 | -2.1 | 0 | -6.5 | 0 | 0.01 | 0 | 7.07 | 14.4 | 2.42 | 46.67 | 0 | 0 | 7.68 | 43.46 | 3.45 | -1.99 | 1.44 | -35.14 | 6.2 | -0.32 | 0.04 | 100.0 | 119.40 | 35.23 |
| 2021 (8) | 7.47 | 2.75 | -1.29 | 0 | -5.48 | 0 | -0.09 | 0 | 6.18 | -14.4 | 1.65 | -9.34 | 0 | 0 | 5.35 | -16.81 | 3.52 | 97.75 | 2.22 | 616.13 | 6.22 | 0.97 | 0.02 | 100.0 | 88.30 | -21.3 |
| 2020 (7) | 7.27 | 30.52 | -0.05 | 0 | -5.68 | 0 | 0.45 | 0 | 7.22 | 179.84 | 1.82 | -41.29 | 0 | 0 | 6.43 | -40.27 | 1.78 | -4.3 | 0.31 | -11.43 | 6.16 | 1.15 | 0.01 | 0.0 | 112.19 | 29.92 |
| 2019 (6) | 5.57 | 116.73 | -2.99 | 0 | -1.65 | 0 | -0.3 | 0 | 2.58 | 0 | 3.1 | -33.62 | 0 | 0 | 10.77 | -34.26 | 1.86 | 70.64 | 0.35 | -39.66 | 6.09 | 209.14 | 0.01 | -92.31 | 86.36 | -9.95 |
| 2018 (5) | 2.57 | 3.63 | -4.03 | 0 | 1.42 | 4.41 | -0.27 | 0 | -1.46 | 0 | 4.67 | 62.72 | 0 | 0 | 16.38 | 51.99 | 1.09 | 11.22 | 0.58 | 0.0 | 1.97 | 20.86 | 0.13 | 0.0 | 95.90 | -9.52 |
| 2017 (4) | 2.48 | 0 | -4.07 | 0 | 1.36 | -76.51 | -0.17 | 0 | -1.59 | 0 | 2.87 | 0.7 | 0 | 0 | 10.78 | -2.63 | 0.98 | -9.26 | 0.58 | 26.09 | 1.63 | 12.41 | 0.13 | 0.0 | 105.98 | 0 |
| 2016 (3) | -3.04 | 0 | -2.85 | 0 | 5.79 | -2.85 | 0 | 0 | -5.89 | 0 | 2.85 | -58.99 | 0 | 0 | 11.07 | -59.38 | 1.08 | 31.71 | 0.46 | 109.09 | 1.45 | 28.32 | 0.13 | 0.0 | -149.02 | 0 |
| 2015 (2) | 0.7 | -69.96 | -6.95 | 0 | 5.96 | 1286.05 | -0.2 | 0 | -6.25 | 0 | 6.95 | 203.49 | 0 | 0 | 27.24 | 215.27 | 0.82 | -44.22 | 0.22 | -80.36 | 1.13 | -3.42 | 0.13 | 0.0 | 47.30 | -50.88 |
| 2014 (1) | 2.33 | 6.88 | -2.28 | 0 | 0.43 | 0 | 0.05 | -61.54 | 0.05 | -95.65 | 2.29 | 122.33 | 0 | 0 | 8.64 | 112.85 | 1.47 | 32.43 | 1.12 | 40.0 | 1.17 | 12.5 | 0.13 | 0.0 | 96.28 | -12.99 |
| 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) | 2.73 | 37.19 | -2.5 | -0.21 | 70.83 | 61.82 | -1.69 | -48.25 | 2.87 | 0.13 | 225.0 | 85.71 | 2.52 | 98.43 | 12.0 | 0.18 | -75.68 | -55.0 | 0 | 0 | 0 | 2.18 | -75.62 | -59.25 | 0.95 | 18.75 | 53.23 | 0.5 | 28.21 | 92.31 | 1.64 | 1.23 | 5.13 | 0.01 | 0.0 | 0.0 | 126.98 | 28.89 | -17.01 |
| 23Q3 (19) | 1.99 | 24.38 | -17.77 | -0.72 | 68.14 | -53.19 | -1.14 | -1325.0 | 39.68 | 0.04 | 157.14 | 500.0 | 1.27 | 292.42 | -34.87 | 0.74 | -66.82 | 57.45 | 0 | 0 | 0 | 8.95 | -68.66 | 50.78 | 0.8 | 17.65 | -9.09 | 0.39 | -2.5 | 85.71 | 1.62 | 1.25 | 3.85 | 0.01 | 0.0 | 0.0 | 98.51 | 23.76 | -27.54 |
| 23Q2 (18) | 1.6 | 14.29 | -25.23 | -2.26 | -976.19 | -123.76 | -0.08 | 92.59 | 96.73 | -0.07 | 22.22 | 36.36 | -0.66 | -155.46 | -158.41 | 2.23 | 1138.89 | 120.79 | 0 | 0 | 0 | 28.55 | 1034.19 | 136.06 | 0.68 | 172.0 | -46.88 | 0.4 | 229.03 | -42.03 | 1.6 | -0.62 | 3.9 | 0.01 | 0.0 | 0.0 | 79.60 | -25.52 | -16.68 |
| 23Q1 (17) | 1.4 | -50.0 | -23.08 | -0.21 | 61.82 | -162.5 | -1.08 | 37.93 | -157.14 | -0.09 | -228.57 | -250.0 | 1.19 | -47.11 | -31.61 | 0.18 | -55.0 | -66.67 | 0 | 0 | 0 | 2.52 | -52.99 | -63.64 | 0.25 | -59.68 | -63.24 | -0.31 | -219.23 | -206.9 | 1.61 | 3.21 | 4.55 | 0.01 | 0.0 | 0.0 | 106.87 | -30.15 | 8.04 |
| 22Q4 (16) | 2.8 | 15.7 | -5.41 | -0.55 | -17.02 | -22.22 | -1.74 | 7.94 | 3.87 | 0.07 | 800.0 | 200.0 | 2.25 | 15.38 | -10.36 | 0.4 | -14.89 | -27.27 | 0 | 0 | 0 | 5.35 | -9.77 | -22.5 | 0.62 | -29.55 | -46.09 | 0.26 | 23.81 | -75.7 | 1.56 | 0.0 | 1.3 | 0.01 | 0.0 | 0.0 | 153.01 | 12.54 | 35.43 |
| 22Q3 (15) | 2.42 | 13.08 | 77.94 | -0.47 | 53.47 | 54.81 | -1.89 | 22.86 | -656.0 | -0.01 | 90.91 | -116.67 | 1.95 | 72.57 | 509.38 | 0.47 | -53.47 | -50.53 | 0 | 0 | 0 | 5.93 | -50.94 | -50.21 | 0.88 | -31.25 | -17.76 | 0.21 | -69.57 | -65.57 | 1.56 | 1.3 | 0.0 | 0.01 | 0.0 | 0 | 135.96 | 42.31 | 116.93 |
| 22Q2 (14) | 2.14 | 17.58 | 12.63 | -1.01 | -1162.5 | -1583.33 | -2.45 | -483.33 | -31.72 | -0.11 | -283.33 | -164.71 | 1.13 | -35.06 | -38.59 | 1.01 | 87.04 | 3266.67 | 0 | 0 | 0 | 12.10 | 74.72 | 3016.69 | 1.28 | 88.24 | 39.13 | 0.69 | 137.93 | 35.29 | 1.54 | 0.0 | -0.65 | 0.01 | 0.0 | 0 | 95.54 | -3.41 | 3.58 |
| 22Q1 (13) | 1.82 | -38.51 | 44.44 | -0.08 | 82.22 | -130.77 | -0.42 | 76.8 | 73.25 | 0.06 | 185.71 | 123.08 | 1.74 | -30.68 | 14.47 | 0.54 | -1.82 | 350.0 | 0 | 0 | 0 | 6.92 | 0.2 | 314.23 | 0.68 | -40.87 | 78.95 | 0.29 | -72.9 | 625.0 | 1.54 | 0.0 | -1.28 | 0.01 | 0.0 | 0 | 98.91 | -12.45 | 25.6 |
| 21Q4 (12) | 2.96 | 117.65 | 10.04 | -0.45 | 56.73 | -119.82 | -1.81 | -624.0 | 45.15 | -0.07 | -216.67 | -143.75 | 2.51 | 684.38 | -49.4 | 0.55 | -42.11 | 400.0 | 0 | 0 | 0 | 6.91 | -42.03 | 354.15 | 1.15 | 7.48 | 91.67 | 1.07 | 75.41 | 311.54 | 1.54 | -1.28 | -1.91 | 0.01 | 0 | 0 | 112.98 | 80.26 | -23.14 |
| 21Q3 (11) | 1.36 | -28.42 | -15.53 | -1.04 | -1633.33 | 22.96 | -0.25 | 86.56 | -412.5 | 0.06 | -64.71 | 154.55 | 0.32 | -82.61 | 23.08 | 0.95 | 3066.67 | 26.67 | 0 | 0 | 0 | 11.92 | 2971.31 | 18.72 | 1.07 | 16.3 | 67.19 | 0.61 | 19.61 | 79.41 | 1.56 | 0.65 | 0.0 | 0 | 0 | 0 | 62.67 | -32.05 | -26.04 |
| 21Q2 (10) | 1.9 | 50.79 | 2.15 | -0.06 | -123.08 | 92.31 | -1.86 | -18.47 | -46.46 | 0.17 | 165.38 | -73.85 | 1.84 | 21.05 | 70.37 | 0.03 | -75.0 | -96.15 | 0 | 0 | 0 | 0.39 | -76.78 | -96.52 | 0.92 | 142.11 | 162.86 | 0.51 | 1175.0 | 525.0 | 1.55 | -0.64 | 0.65 | 0 | 0 | 0 | 92.23 | 17.12 | -29.59 |
| 21Q1 (9) | 1.26 | -53.16 | 14.55 | 0.26 | -88.55 | 236.84 | -1.57 | 52.42 | -31.93 | -0.26 | -262.5 | -8.33 | 1.52 | -69.35 | 67.03 | 0.12 | 9.09 | -33.33 | 0 | 0 | 0 | 1.67 | 9.85 | -38.53 | 0.38 | -36.67 | 111.11 | 0.04 | -84.62 | 123.53 | 1.56 | -0.64 | 3.31 | 0 | 0 | 0 | 78.75 | -46.43 | -4.07 |
| 20Q4 (8) | 2.69 | 67.08 | 33.83 | 2.27 | 268.15 | 308.26 | -3.3 | -4225.0 | -122.97 | 0.16 | 245.45 | 300.0 | 4.96 | 1807.69 | 439.13 | 0.11 | -85.33 | -90.83 | 0 | 0 | 0 | 1.52 | -84.85 | -90.41 | 0.6 | -6.25 | -1.64 | 0.26 | -23.53 | 23.81 | 1.57 | 0.64 | 3.97 | 0 | 0 | 0 | 146.99 | 73.47 | 25.79 |
| 20Q3 (7) | 1.61 | -13.44 | -20.3 | -1.35 | -73.08 | -513.64 | 0.08 | 106.3 | 104.17 | -0.11 | -116.92 | -139.29 | 0.26 | -75.93 | -85.56 | 0.75 | -3.85 | 240.91 | 0 | 0 | 0 | 10.04 | -10.02 | 239.54 | 0.64 | 82.86 | 8.47 | 0.34 | 383.33 | 47.83 | 1.56 | 1.3 | 3.31 | 0 | 0 | 0 | 84.74 | -35.31 | -27.01 |
| 20Q2 (6) | 1.86 | 69.09 | 82.35 | -0.78 | -310.53 | -90.24 | -1.27 | -6.72 | -1158.33 | 0.65 | 370.83 | 370.83 | 1.08 | 18.68 | 77.05 | 0.78 | 333.33 | 90.24 | 0 | 0 | 0 | 11.16 | 310.4 | 96.78 | 0.35 | 94.44 | -33.96 | -0.12 | 29.41 | -185.71 | 1.54 | 1.99 | 4.05 | 0 | 0 | 0 | 130.99 | 59.56 | 108.04 |
| 20Q1 (5) | 1.1 | -45.27 | 111.54 | -0.19 | 82.57 | 85.04 | -1.19 | 19.59 | -172.56 | -0.24 | -700.0 | 36.84 | 0.91 | -1.09 | 221.33 | 0.18 | -85.0 | -85.83 | 0 | 0 | 0 | 2.72 | -82.87 | -85.98 | 0.18 | -70.49 | 38.46 | -0.17 | -180.95 | 26.09 | 1.51 | 0.0 | -5.62 | 0 | 0 | 0 | 82.09 | -29.75 | 116.27 |
| 19Q4 (4) | 2.01 | -0.5 | 0.0 | -1.09 | -395.45 | 0.0 | -1.48 | 22.92 | 0.0 | 0.04 | -85.71 | 0.0 | 0.92 | -48.89 | 0.0 | 1.2 | 445.45 | 0.0 | 0 | 0 | 0.0 | 15.87 | 436.8 | 0.0 | 0.61 | 3.39 | 0.0 | 0.21 | -8.7 | 0.0 | 1.51 | 0.0 | 0.0 | 0 | 0 | 0.0 | 116.86 | 0.66 | 0.0 |
| 19Q3 (3) | 2.02 | 98.04 | 0.0 | -0.22 | 46.34 | 0.0 | -1.92 | -1700.0 | 0.0 | 0.28 | 216.67 | 0.0 | 1.8 | 195.08 | 0.0 | 0.22 | -46.34 | 0.0 | 0 | 0 | 0.0 | 2.96 | -47.86 | 0.0 | 0.59 | 11.32 | 0.0 | 0.23 | 64.29 | 0.0 | 1.51 | 2.03 | 0.0 | 0 | 0 | 0.0 | 116.09 | 84.38 | 0.0 |
| 19Q2 (2) | 1.02 | 96.15 | 0.0 | -0.41 | 67.72 | 0.0 | 0.12 | -92.68 | 0.0 | -0.24 | 36.84 | 0.0 | 0.61 | 181.33 | 0.0 | 0.41 | -67.72 | 0.0 | 0 | 0 | 0.0 | 5.67 | -70.75 | 0.0 | 0.53 | 307.69 | 0.0 | 0.14 | 160.87 | 0.0 | 1.48 | -7.5 | 0.0 | 0 | 0 | 0.0 | 62.96 | 65.88 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.39 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 37.96 | 0.0 | 0.0 |
