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) | 48.04 | 4.64 | -10.93 | 0 | -43.05 | 0 | -0.07 | 0 | 37.11 | -7.11 | 9.75 | 106.57 | -0.96 | 0 | 4.42 | 82.21 | 31.93 | 20.67 | 25.25 | 22.1 | 25.29 | 5.82 | 0 | 0 | 95.05 | -7.7 |
| 2022 (9) | 45.91 | 16.02 | -5.96 | 0 | -42.69 | 0 | -0.03 | 0 | 39.95 | 32.11 | 4.72 | -43.94 | -1.08 | 0 | 2.42 | -49.72 | 26.46 | 13.9 | 20.68 | 12.39 | 23.9 | 5.01 | 0 | 0 | 102.98 | 7.12 |
| 2021 (8) | 39.57 | 4.93 | -9.33 | 0 | -18.87 | 0 | -0.43 | 0 | 30.24 | 13.43 | 8.42 | -15.46 | -0.66 | 0 | 4.82 | -15.12 | 23.23 | -12.34 | 18.4 | -12.8 | 22.76 | 13.74 | 0 | 0 | 96.14 | 4.8 |
| 2020 (7) | 37.71 | 11.11 | -11.05 | 0 | -22.22 | 0 | -0.29 | 0 | 26.66 | 3.37 | 9.96 | 39.89 | -0.72 | 0 | 5.68 | 25.92 | 26.5 | 9.1 | 21.1 | 11.82 | 20.01 | 14.21 | 0 | 0 | 91.73 | -1.65 |
| 2019 (6) | 33.94 | 66.37 | -8.15 | 0 | -25.46 | 0 | 0 | 0 | 25.79 | 96.27 | 7.12 | 3.34 | -0.61 | 0 | 4.51 | -7.82 | 24.29 | 15.83 | 18.87 | 10.42 | 17.52 | 248.31 | 0 | 0 | 93.27 | 1.13 |
| 2018 (5) | 20.4 | 12.33 | -7.26 | 0 | -10.4 | 0 | 0 | 0 | 13.14 | 63.43 | 6.89 | -26.78 | -0.21 | 0 | 4.89 | -31.05 | 20.97 | 21.78 | 17.09 | 19.59 | 5.03 | 12.78 | 0 | 0 | 92.22 | -4.78 |
| 2017 (4) | 18.16 | 28.07 | -10.12 | 0 | -6.64 | 0 | 0.03 | -25.0 | 8.04 | 31.37 | 9.41 | -3.39 | -0.47 | 0 | 7.10 | -9.49 | 17.22 | 26.52 | 14.29 | 22.24 | 4.46 | 14.95 | 0 | 0 | 96.85 | 6.35 |
| 2016 (3) | 14.18 | 23.09 | -8.06 | 0 | -5.43 | 0 | 0.04 | 0 | 6.12 | 27.5 | 9.74 | 24.71 | -0.18 | 0 | 7.84 | 7.29 | 13.61 | 20.55 | 11.69 | 22.79 | 3.88 | 10.86 | 0 | 0 | 91.07 | 2.93 |
| 2015 (2) | 11.52 | 0.7 | -6.72 | 0 | -4.88 | 0 | -0.02 | 0 | 4.8 | -11.6 | 7.81 | 25.76 | 0.23 | 0 | 7.31 | 7.88 | 11.29 | 26.15 | 9.52 | 23.32 | 3.5 | 17.85 | 0 | 0 | 88.48 | -17.32 |
| 2014 (1) | 11.44 | 26.97 | -6.01 | 0 | -4.72 | 0 | 0.07 | 0 | 5.43 | 54.26 | 6.21 | 9.72 | -0.13 | 0 | 6.77 | -13.25 | 8.95 | 49.92 | 7.72 | 38.1 | 2.97 | 24.79 | 0 | 0 | 107.02 | -5.34 |
| 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) | 10.08 | -9.03 | 0.9 | -4.12 | -95.26 | -243.33 | -8.52 | 65.67 | -3.52 | -0.06 | 0 | 0 | 5.96 | -33.56 | -32.2 | 3.64 | 116.67 | 271.43 | -0.42 | -31.25 | -600.0 | 6.46 | 125.7 | 238.8 | 8.54 | -6.15 | 2.4 | 6.8 | -4.63 | 3.66 | 6.48 | 2.37 | 7.64 | 0 | 0 | 0 | 75.90 | -7.79 | -4.42 |
| 23Q3 (19) | 11.08 | 7.57 | -35.66 | -2.11 | -30.25 | -85.09 | -24.82 | -680.5 | -8.76 | 0 | 100.0 | 0 | 8.97 | 3.34 | -44.22 | 1.68 | 15.86 | 110.0 | -0.32 | -190.91 | 3.03 | 2.86 | 4.24 | 87.86 | 9.1 | 52.68 | 14.75 | 7.13 | 50.11 | 15.0 | 6.33 | 0.8 | 6.03 | 0 | 0 | 0 | 82.32 | -11.85 | -41.82 |
| 23Q2 (18) | 10.3 | -37.88 | 31.55 | -1.62 | 47.4 | -47.27 | -3.18 | 51.23 | 64.55 | -0.01 | 0 | 66.67 | 8.68 | -35.7 | 28.97 | 1.45 | -51.34 | 88.31 | -0.11 | -10.0 | 70.27 | 2.75 | -51.23 | 55.9 | 5.96 | -28.54 | 61.52 | 4.75 | -27.81 | 65.51 | 6.28 | 1.13 | 5.19 | 0 | 0 | 0 | 93.38 | -27.96 | 5.43 |
| 23Q1 (17) | 16.58 | 65.97 | 52.53 | -3.08 | -156.67 | -22.22 | -6.52 | 20.78 | -144.19 | 0 | 0 | 0 | 13.5 | 53.58 | 61.68 | 2.98 | 204.08 | 37.33 | -0.1 | -66.67 | 69.7 | 5.63 | 195.29 | 22.28 | 8.34 | 0.0 | 28.51 | 6.58 | 0.3 | 30.3 | 6.21 | 3.16 | 4.72 | 0 | 0 | 0 | 129.63 | 63.24 | 30.94 |
| 22Q4 (16) | 9.99 | -41.99 | -22.86 | -1.2 | -5.26 | 51.42 | -8.23 | 63.94 | -103.21 | 0 | 0 | 100.0 | 8.79 | -45.34 | -16.13 | 0.98 | 22.5 | -57.39 | -0.06 | 81.82 | 25.0 | 1.91 | 25.15 | -60.67 | 8.34 | 5.17 | 19.66 | 6.56 | 5.81 | 18.41 | 6.02 | 0.84 | 3.26 | 0 | 0 | 0 | 79.41 | -43.88 | -30.28 |
| 22Q3 (15) | 17.22 | 119.92 | 19.92 | -1.14 | -3.64 | 15.56 | -22.82 | -154.4 | -5.45 | 0 | 100.0 | 100.0 | 16.08 | 138.93 | 23.6 | 0.8 | 3.9 | -30.43 | -0.33 | 10.81 | -94.12 | 1.52 | -13.5 | -44.25 | 7.93 | 114.91 | 55.19 | 6.2 | 116.03 | 56.96 | 5.97 | 0.0 | 4.19 | 0 | 0 | 0 | 141.50 | 59.75 | -4.62 |
| 22Q2 (14) | 7.83 | -27.97 | 557.98 | -1.1 | 56.35 | 53.39 | -8.97 | -235.96 | -167.09 | -0.03 | 0 | 90.62 | 6.73 | -19.4 | 675.21 | 0.77 | -64.52 | -62.98 | -0.37 | -12.12 | -60.87 | 1.76 | -61.75 | -67.87 | 3.69 | -43.14 | 8.21 | 2.87 | -43.17 | 0.7 | 5.97 | 0.67 | 5.29 | 0 | 0 | 0 | 88.57 | -10.53 | 534.16 |
| 22Q1 (13) | 10.87 | -16.06 | -1.81 | -2.52 | -2.02 | 20.0 | -2.67 | 34.07 | 59.3 | 0 | 100.0 | 0 | 8.35 | -20.32 | 5.43 | 2.17 | -5.65 | -24.91 | -0.33 | -312.5 | -83.33 | 4.60 | -5.01 | -24.77 | 6.49 | -6.89 | -16.26 | 5.05 | -8.84 | -16.67 | 5.93 | 1.72 | 7.23 | 0 | 0 | 0 | 99.00 | -13.08 | 3.65 |
| 21Q4 (12) | 12.95 | -9.82 | 52.35 | -2.47 | -82.96 | 30.42 | -4.05 | 81.28 | 23.87 | -0.01 | 90.0 | 0 | 10.48 | -19.45 | 111.72 | 2.3 | 100.0 | -32.94 | -0.08 | 52.94 | 27.27 | 4.85 | 77.37 | -35.43 | 6.97 | 36.4 | 1.9 | 5.54 | 40.25 | 4.53 | 5.83 | 1.75 | 9.38 | 0 | 0 | 0 | 113.90 | -23.22 | 42.44 |
| 21Q3 (11) | 14.36 | 1106.72 | 33.21 | -1.35 | 42.8 | 47.88 | -21.64 | -261.85 | -242.95 | -0.1 | 68.75 | 0 | 13.01 | 1211.97 | 58.85 | 1.15 | -44.71 | -47.96 | -0.17 | 26.09 | 41.38 | 2.73 | -50.15 | -41.1 | 5.11 | 49.85 | -41.67 | 3.95 | 38.6 | -42.5 | 5.73 | 1.06 | 12.13 | 0 | 0 | 0 | 148.35 | 962.12 | 64.86 |
| 21Q2 (10) | 1.19 | -89.25 | -78.12 | -2.36 | 25.08 | 14.8 | 13.37 | 303.81 | 235.19 | -0.32 | 0 | -14.29 | -1.17 | -114.77 | -143.82 | 2.08 | -28.03 | -14.4 | -0.23 | -27.78 | -21.05 | 5.48 | -10.42 | -11.11 | 3.41 | -56.0 | -25.55 | 2.85 | -52.97 | -28.57 | 5.67 | 2.53 | 16.43 | 0 | 0 | 0 | 13.97 | -85.38 | -77.25 |
| 21Q1 (9) | 11.07 | 30.24 | -14.85 | -3.15 | 11.27 | -47.89 | -6.56 | -23.31 | -850.72 | 0 | 0 | 0 | 7.92 | 60.0 | -27.14 | 2.89 | -15.74 | 53.72 | -0.18 | -63.64 | -38.46 | 6.12 | -18.47 | 38.88 | 7.75 | 13.3 | 22.63 | 6.06 | 14.34 | 22.67 | 5.53 | 3.75 | 17.66 | 0 | 0 | 0 | 95.51 | 19.45 | -29.17 |
| 20Q4 (8) | 8.5 | -21.15 | -7.41 | -3.55 | -37.07 | -68.25 | -5.32 | 15.69 | -18.22 | 0 | 0 | 0 | 4.95 | -39.56 | -29.99 | 3.43 | 55.2 | 101.76 | -0.11 | 62.07 | 47.62 | 7.51 | 61.79 | 77.52 | 6.84 | -21.92 | 5.56 | 5.3 | -22.85 | 4.54 | 5.33 | 4.31 | 16.38 | 0 | 0 | 0 | 79.96 | -11.14 | -15.94 |
| 20Q3 (7) | 10.78 | 98.16 | 33.25 | -2.59 | 6.5 | -40.0 | -6.31 | 36.2 | 49.56 | 0 | 100.0 | 0 | 8.19 | 206.74 | 31.25 | 2.21 | -9.05 | 34.76 | -0.29 | -52.63 | -123.08 | 4.64 | -24.77 | 17.3 | 8.76 | 91.27 | 36.02 | 6.87 | 72.18 | 37.13 | 5.11 | 4.93 | 14.83 | 0 | 0 | 0 | 89.98 | 46.55 | 5.22 |
| 20Q2 (6) | 5.44 | -58.15 | -10.97 | -2.77 | -30.05 | -37.81 | -9.89 | -1333.33 | -147.25 | -0.28 | 0 | 0 | 2.67 | -75.44 | -34.88 | 2.43 | 29.26 | 62.0 | -0.19 | -46.15 | 29.63 | 6.17 | 39.95 | 57.27 | 4.58 | -27.53 | -15.81 | 3.99 | -19.23 | -5.9 | 4.87 | 3.62 | 13.52 | 0 | 0 | 0 | 61.40 | -54.47 | -14.28 |
| 20Q1 (5) | 13.0 | 41.61 | 23.11 | -2.13 | -0.95 | 1.84 | -0.69 | 84.67 | 84.49 | 0 | 0 | 0 | 10.87 | 53.75 | 29.56 | 1.88 | 10.59 | -17.54 | -0.13 | 38.1 | 0 | 4.41 | 4.21 | -26.61 | 6.32 | -2.47 | 6.58 | 4.94 | -2.56 | 8.81 | 4.7 | 2.62 | 11.9 | 0 | 0 | 0 | 134.85 | 41.76 | 11.61 |
| 19Q4 (4) | 9.18 | 13.47 | 0.0 | -2.11 | -14.05 | 0.0 | -4.5 | 64.03 | 0.0 | 0 | 0 | 0.0 | 7.07 | 13.3 | 0.0 | 1.7 | 3.66 | 0.0 | -0.21 | -61.54 | 0.0 | 4.23 | 6.91 | 0.0 | 6.48 | 0.62 | 0.0 | 5.07 | 1.2 | 0.0 | 4.58 | 2.92 | 0.0 | 0 | 0 | 0.0 | 95.13 | 11.24 | 0.0 |
| 19Q3 (3) | 8.09 | 32.41 | 0.0 | -1.85 | 7.96 | 0.0 | -12.51 | -212.75 | 0.0 | 0 | 0 | 0.0 | 6.24 | 52.2 | 0.0 | 1.64 | 9.33 | 0.0 | -0.13 | 51.85 | 0.0 | 3.96 | 0.87 | 0.0 | 6.44 | 18.38 | 0.0 | 5.01 | 18.16 | 0.0 | 4.45 | 3.73 | 0.0 | 0 | 0 | 0.0 | 85.52 | 19.39 | 0.0 |
| 19Q2 (2) | 6.11 | -42.14 | 0.0 | -2.01 | 7.37 | 0.0 | -4.0 | 10.11 | 0.0 | 0 | 0 | 0.0 | 4.1 | -51.13 | 0.0 | 1.5 | -34.21 | 0.0 | -0.27 | 0 | 0.0 | 3.92 | -34.69 | 0.0 | 5.44 | -8.26 | 0.0 | 4.24 | -6.61 | 0.0 | 4.29 | 2.14 | 0.0 | 0 | 0 | 0.0 | 71.63 | -40.72 | 0.0 |
| 19Q1 (1) | 10.56 | 0.0 | 0.0 | -2.17 | 0.0 | 0.0 | -4.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.00 | 0.0 | 0.0 | 5.93 | 0.0 | 0.0 | 4.54 | 0.0 | 0.0 | 4.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 120.82 | 0.0 | 0.0 |
