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) | 18.47 | -44.63 | -9.48 | 0 | -14.98 | 0 | 0.01 | 0 | 8.99 | -66.78 | 7.06 | 18.86 | -0.12 | 0 | 9.23 | 62.11 | 3.37 | -82.65 | 5.3 | -74.21 | 11.35 | -8.54 | 0.34 | 0.0 | 108.71 | 8.52 |
| 2022 (9) | 33.36 | 11.83 | -6.3 | 0 | -11.42 | 0 | -0.09 | 0 | 27.06 | 2.5 | 5.94 | 48.5 | -0.46 | 0 | 5.69 | 41.47 | 19.42 | 3.74 | 20.55 | 31.98 | 12.41 | -10.53 | 0.34 | -12.82 | 100.18 | 0.18 |
| 2021 (8) | 29.83 | -3.71 | -3.43 | 0 | -10.54 | 0 | 0.3 | 0 | 26.4 | 28.28 | 4.0 | -46.88 | -0.09 | 0 | 4.02 | -48.12 | 18.72 | 11.1 | 15.57 | 10.98 | 13.87 | -10.23 | 0.39 | -55.17 | 100.00 | -2.03 |
| 2020 (7) | 30.98 | 33.36 | -10.4 | 0 | -10.08 | 0 | -0.21 | 0 | 20.58 | 148.55 | 7.53 | -52.52 | -0.08 | 0 | 7.76 | -53.74 | 16.85 | 13.93 | 14.03 | 11.17 | 15.45 | -3.01 | 0.87 | -29.84 | 102.08 | 30.9 |
| 2019 (6) | 23.23 | 2.52 | -14.95 | 0 | -11.37 | 0 | 1.22 | 0 | 8.28 | 0 | 15.86 | -51.32 | -0.92 | 0 | 16.77 | -54.78 | 14.79 | -2.25 | 12.62 | -11.13 | 15.93 | 45.61 | 1.24 | 49.4 | 77.98 | -10.63 |
| 2018 (5) | 22.66 | -3.9 | -33.73 | 0 | -11.06 | 0 | -0.8 | 0 | -11.07 | 0 | 32.58 | 104.52 | -1.77 | 0 | 37.08 | 83.62 | 15.13 | 29.54 | 14.2 | 1.94 | 10.94 | 23.76 | 0.83 | -9.78 | 87.25 | -12.34 |
| 2017 (4) | 23.58 | -10.75 | -19.5 | 0 | -8.84 | 0 | -0.61 | 0 | 4.08 | -69.04 | 15.93 | 121.56 | -0.79 | 0 | 20.20 | 138.49 | 11.68 | -5.73 | 13.93 | 36.17 | 8.84 | -31.47 | 0.92 | -20.0 | 99.54 | -8.53 |
| 2016 (3) | 26.42 | -16.87 | -13.24 | 0 | -8.84 | 0 | 1.07 | 0 | 13.18 | -41.6 | 7.19 | -4.64 | -0.86 | 0 | 8.47 | -1.61 | 12.39 | -13.9 | 10.23 | -9.23 | 12.9 | -14.8 | 1.15 | 101.75 | 108.81 | -7.62 |
| 2015 (2) | 31.78 | 57.87 | -9.21 | 0 | -6.16 | 0 | -1.21 | 0 | 22.57 | 129.14 | 7.54 | 21.03 | -1.35 | 0 | 8.61 | 27.15 | 14.39 | 38.1 | 11.27 | 33.53 | 15.14 | -21.1 | 0.57 | 29.55 | 117.79 | 64.25 |
| 2014 (1) | 20.13 | -29.44 | -10.28 | 0 | -1.77 | 0 | 0.27 | 0 | 9.85 | -71.1 | 6.23 | 227.89 | -0.54 | 0 | 6.77 | 219.24 | 10.42 | 0 | 8.44 | 621.37 | 19.19 | -24.98 | 0.44 | -62.71 | 71.71 | -29.79 |
| 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) | 0.88 | -83.58 | -89.55 | -2.0 | -106.19 | -12.36 | -0.1 | 99.32 | -11.11 | 0.14 | 150.0 | 75.0 | -1.12 | -125.51 | -116.87 | 1.9 | 100.0 | 21.79 | -0.1 | -900.0 | 9.09 | 9.71 | 67.71 | 55.65 | 0.63 | 186.3 | -85.81 | 0.24 | -45.45 | -91.49 | 2.78 | 0.36 | -7.33 | 0.09 | 0.0 | 12.5 | 28.30 | -82.58 | -80.17 |
| 23Q3 (19) | 5.36 | 3.28 | -49.86 | -0.97 | 56.31 | 56.11 | -14.69 | -14590.0 | -31.87 | -0.28 | -354.55 | -250.0 | 4.39 | 47.81 | -48.23 | 0.95 | -60.25 | -55.81 | -0.01 | -107.69 | 91.67 | 5.79 | -54.44 | -28.08 | -0.73 | -204.29 | -114.66 | 0.44 | -80.95 | -92.98 | 2.77 | -3.15 | -10.36 | 0.09 | 0.0 | 0.0 | 162.42 | 64.61 | 43.58 |
| 23Q2 (18) | 5.19 | -26.28 | -27.51 | -2.22 | 48.25 | -296.43 | -0.1 | 0.0 | -11.11 | 0.11 | 120.0 | 257.14 | 2.97 | 8.0 | -55.0 | 2.39 | 31.32 | 528.95 | 0.13 | 200.0 | 150.0 | 12.71 | 51.49 | 802.46 | 0.7 | -74.82 | -87.3 | 2.31 | -0.43 | -66.28 | 2.86 | -2.72 | -8.92 | 0.09 | 12.5 | 0.0 | 98.67 | -25.16 | 38.91 |
| 23Q1 (17) | 7.04 | -16.39 | -0.56 | -4.29 | -141.01 | -145.14 | -0.1 | -11.11 | -11.11 | 0.05 | -37.5 | 600.0 | 2.75 | -58.58 | -48.41 | 1.82 | 16.67 | -1.62 | -0.13 | -18.18 | -533.33 | 8.39 | 34.46 | 16.2 | 2.78 | -37.39 | -38.22 | 2.32 | -17.73 | -49.67 | 2.94 | -2.0 | -7.55 | 0.08 | 0.0 | 0.0 | 131.84 | -7.62 | 46.55 |
| 22Q4 (16) | 8.42 | -21.23 | 3.69 | -1.78 | 19.46 | 5.82 | -0.09 | 99.19 | 0.0 | 0.08 | 200.0 | 0.0 | 6.64 | -21.7 | 6.58 | 1.56 | -27.44 | -32.47 | -0.11 | 8.33 | -173.33 | 6.24 | -22.51 | -32.79 | 4.44 | -10.84 | -17.32 | 2.82 | -55.02 | -33.49 | 3.0 | -2.91 | -7.41 | 0.08 | -11.11 | 0.0 | 142.71 | 26.16 | 32.87 |
| 22Q3 (15) | 10.69 | 49.3 | 26.66 | -2.21 | -294.64 | -426.19 | -11.14 | -12277.78 | -8.58 | -0.08 | -14.29 | -180.0 | 8.48 | 28.48 | 5.74 | 2.15 | 465.79 | 321.57 | -0.12 | 53.85 | -140.0 | 8.05 | 471.72 | 286.53 | 4.98 | -9.62 | 18.29 | 6.27 | -8.47 | 51.45 | 3.09 | -1.59 | -11.21 | 0.09 | 0.0 | 12.5 | 113.12 | 59.26 | 3.2 |
| 22Q2 (14) | 7.16 | 1.13 | 3.02 | -0.56 | 68.0 | 5.08 | -0.09 | 0.0 | 0.0 | -0.07 | -600.0 | 0 | 6.6 | 23.83 | 3.77 | 0.38 | -79.46 | -42.42 | -0.26 | -966.67 | -73.33 | 1.41 | -80.49 | -47.37 | 5.51 | 22.44 | 18.49 | 6.85 | 48.59 | 90.81 | 3.14 | -1.26 | -11.05 | 0.09 | 12.5 | -18.18 | 71.03 | -21.04 | -26.11 |
| 22Q1 (13) | 7.08 | -12.81 | 11.85 | -1.75 | 7.41 | -236.54 | -0.09 | 0.0 | 10.0 | -0.01 | -112.5 | -108.33 | 5.33 | -14.45 | -8.26 | 1.85 | -19.91 | 255.77 | 0.03 | -80.0 | 160.0 | 7.22 | -22.23 | 251.74 | 4.5 | -16.2 | 0.22 | 4.61 | 8.73 | 27.7 | 3.18 | -1.85 | -12.15 | 0.08 | 0.0 | -27.27 | 89.96 | -16.24 | 4.32 |
| 21Q4 (12) | 8.12 | -3.79 | 12.47 | -1.89 | -350.0 | -80.0 | -0.09 | 99.12 | 0.0 | 0.08 | -20.0 | -46.67 | 6.23 | -22.32 | 0.97 | 2.31 | 352.94 | 128.71 | 0.15 | 400.0 | 207.14 | 9.28 | 345.66 | 117.23 | 5.37 | 27.55 | 21.49 | 4.24 | 2.42 | 34.18 | 3.24 | -6.9 | -11.23 | 0.08 | 0.0 | -42.86 | 107.41 | -2.01 | 3.39 |
| 21Q3 (11) | 8.44 | 21.44 | 1.93 | -0.42 | 28.81 | 78.24 | -10.26 | -11300.0 | -4.48 | 0.1 | 0 | 125.64 | 8.02 | 26.1 | 26.3 | 0.51 | -22.73 | -69.28 | -0.05 | 66.67 | -183.33 | 2.08 | -22.16 | -70.13 | 4.21 | -9.46 | 15.66 | 4.14 | 15.32 | 16.62 | 3.48 | -1.42 | -9.84 | 0.08 | -27.27 | -52.94 | 109.61 | 14.03 | 0.34 |
| 21Q2 (10) | 6.95 | 9.79 | -4.4 | -0.59 | -13.46 | 73.66 | -0.09 | 10.0 | 0.0 | 0 | -100.0 | -100.0 | 6.36 | 9.47 | 26.44 | 0.66 | 26.92 | -72.15 | -0.15 | -200.0 | -207.14 | 2.68 | 30.37 | -73.04 | 4.65 | 3.56 | 12.05 | 3.59 | -0.55 | 4.36 | 3.53 | -2.49 | -11.75 | 0.11 | 0.0 | -56.0 | 96.13 | 11.47 | 1.68 |
| 21Q1 (9) | 6.33 | -12.33 | -22.99 | -0.52 | 50.48 | 89.96 | -0.1 | -11.11 | -11.11 | 0.12 | -20.0 | 209.09 | 5.81 | -5.83 | 91.12 | 0.52 | -48.51 | -79.03 | -0.05 | 64.29 | 64.29 | 2.05 | -51.97 | -78.7 | 4.49 | 1.58 | -3.23 | 3.61 | 14.24 | -6.96 | 3.62 | -0.82 | -8.12 | 0.11 | -21.43 | -65.62 | 86.24 | -16.99 | -14.6 |
| 20Q4 (8) | 7.22 | -12.8 | 6.18 | -1.05 | 45.6 | -269.35 | -0.09 | 99.08 | 35.71 | 0.15 | 138.46 | 66.67 | 6.17 | -2.83 | -16.85 | 1.01 | -39.16 | -76.67 | -0.14 | -333.33 | -216.67 | 4.27 | -38.72 | -74.75 | 4.42 | 21.43 | -4.33 | 3.16 | -10.99 | 3.27 | 3.65 | -5.44 | -7.36 | 0.14 | -17.65 | -56.25 | 103.88 | -4.9 | 11.83 |
| 20Q3 (7) | 8.28 | 13.89 | 11.74 | -1.93 | 13.84 | 69.65 | -9.82 | -10811.11 | 11.85 | -0.39 | -400.0 | -250.0 | 6.35 | 26.24 | 504.76 | 1.66 | -29.96 | -38.06 | 0.06 | -57.14 | 109.23 | 6.97 | -29.75 | -36.11 | 3.64 | -12.29 | 2.54 | 3.55 | 3.2 | -0.28 | 3.86 | -3.5 | -3.26 | 0.17 | -32.0 | -46.88 | 109.23 | 15.55 | 16.02 |
| 20Q2 (6) | 7.27 | -11.56 | 132.27 | -2.24 | 56.76 | 62.85 | -0.09 | 0.0 | 0.0 | 0.13 | 218.18 | -56.67 | 5.03 | 65.46 | 273.45 | 2.37 | -4.44 | -32.48 | 0.14 | 200.0 | 146.67 | 9.92 | 3.01 | -35.82 | 4.15 | -10.56 | 16.25 | 3.44 | -11.34 | 0.0 | 4.0 | 1.52 | -1.48 | 0.25 | -21.88 | -16.67 | 94.54 | -6.38 | 135.59 |
| 20Q1 (5) | 8.22 | 20.88 | 38.62 | -5.18 | -935.48 | -62.89 | -0.09 | 35.71 | -80.0 | -0.11 | -222.22 | -118.97 | 3.04 | -59.03 | 10.55 | 2.48 | -42.73 | -53.56 | -0.14 | -216.67 | -55.56 | 9.63 | -43.06 | -60.79 | 4.64 | 0.43 | 52.63 | 3.88 | 26.8 | 51.56 | 3.94 | 0.0 | 0.25 | 0.32 | 0.0 | 3.23 | 100.98 | 8.71 | 15.8 |
| 19Q4 (4) | 6.8 | -8.23 | 0.0 | 0.62 | 109.75 | 0.0 | -0.14 | 98.74 | 0.0 | 0.09 | -65.38 | 0.0 | 7.42 | 606.67 | 0.0 | 4.33 | 61.57 | 0.0 | 0.12 | 118.46 | 0.0 | 16.92 | 55.06 | 0.0 | 4.62 | 30.14 | 0.0 | 3.06 | -14.04 | 0.0 | 3.94 | -1.25 | 0.0 | 0.32 | 0.0 | 0.0 | 92.90 | -1.34 | 0.0 |
| 19Q3 (3) | 7.41 | 136.74 | 0.0 | -6.36 | -5.47 | 0.0 | -11.14 | -12277.78 | 0.0 | 0.26 | -13.33 | 0.0 | 1.05 | 136.21 | 0.0 | 2.68 | -23.65 | 0.0 | -0.65 | -116.67 | 0.0 | 10.91 | -29.43 | 0.0 | 3.55 | -0.56 | 0.0 | 3.56 | 3.49 | 0.0 | 3.99 | -1.72 | 0.0 | 0.32 | 6.67 | 0.0 | 94.16 | 134.64 | 0.0 |
| 19Q2 (2) | 3.13 | -47.22 | 0.0 | -6.03 | -89.62 | 0.0 | -0.09 | -80.0 | 0.0 | 0.3 | -48.28 | 0.0 | -2.9 | -205.45 | 0.0 | 3.51 | -34.27 | 0.0 | -0.3 | -233.33 | 0.0 | 15.46 | -37.08 | 0.0 | 3.57 | 17.43 | 0.0 | 3.44 | 34.38 | 0.0 | 4.06 | 3.31 | 0.0 | 0.3 | -3.23 | 0.0 | 40.13 | -53.98 | 0.0 |
| 19Q1 (1) | 5.93 | 0.0 | 0.0 | -3.18 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 5.34 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 24.57 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 87.21 | 0.0 | 0.0 |
