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) | 13.07 | -8.54 | -18.95 | 0 | 2.0 | 0 | 0.06 | 0 | -5.88 | 0 | 9.97 | 90.27 | 0 | 0 | 12.23 | 185.72 | -5.9 | 0 | -2.73 | 0 | 6.14 | -7.95 | 0.59 | -27.16 | 326.75 | 183.08 |
| 2022 (9) | 14.29 | 0 | -5.87 | 0 | -11.06 | 0 | -2.08 | 0 | 8.42 | 0 | 5.24 | -18.89 | 0 | 0 | 4.28 | -27.89 | 0.41 | -80.48 | 4.9 | -24.5 | 6.67 | 1.52 | 0.81 | 39.66 | 115.43 | 0 |
| 2021 (8) | -10.65 | 0 | -6.75 | 0 | 22.44 | 0 | 1.09 | 0 | -17.4 | 0 | 6.46 | 18.97 | 0 | 0 | 5.94 | -8.42 | 2.1 | 0 | 6.49 | 0 | 6.57 | -10.37 | 0.58 | 1.75 | -78.08 | 0 |
| 2020 (7) | 6.19 | -43.83 | -3.58 | 0 | -4.23 | 0 | -1.39 | 0 | 2.61 | -46.63 | 5.43 | -19.67 | 0 | 0 | 6.48 | 15.18 | -2.5 | 0 | -3.57 | 0 | 7.33 | 3.39 | 0.57 | -25.0 | 142.96 | 8.71 |
| 2019 (6) | 11.02 | 625.0 | -6.13 | 0 | -5.7 | 0 | 0.16 | 0 | 4.89 | 0 | 6.76 | -48.83 | 0 | 0 | 5.63 | -45.1 | 1.04 | -42.86 | 0.53 | -87.26 | 7.09 | 11.48 | 0.76 | -7.32 | 131.50 | 881.09 |
| 2018 (5) | 1.52 | -89.24 | -8.97 | 0 | 5.46 | 0 | -0.17 | 0 | -7.45 | 0 | 13.21 | 66.58 | 0 | 0 | 10.25 | 43.6 | 1.82 | 78.43 | 4.16 | 0 | 6.36 | 5.47 | 0.82 | 51.85 | 13.40 | -93.89 |
| 2017 (4) | 14.12 | 0 | -13.18 | 0 | -18.78 | 0 | 2.26 | 0 | 0.94 | 0 | 7.93 | 82.72 | 0 | 0 | 7.14 | 58.17 | 1.02 | -15.0 | -0.13 | 0 | 6.03 | 3.97 | 0.54 | -25.0 | 219.25 | 0 |
| 2016 (3) | -9.81 | 0 | -2.24 | 0 | 10.17 | -47.25 | -0.05 | 0 | -12.05 | 0 | 4.34 | -45.27 | 0 | 0 | 4.51 | -40.74 | 1.2 | -61.66 | 0.63 | -84.48 | 5.8 | 13.06 | 0.72 | 16.13 | -137.20 | 0 |
| 2015 (2) | 13.44 | 46.89 | -7.73 | 0 | 19.28 | 244.9 | -0.09 | 0 | 5.71 | 259.12 | 7.93 | 3.8 | 0 | 0 | 7.62 | 15.0 | 3.13 | 0 | 4.06 | 87.1 | 5.13 | 11.28 | 0.62 | -16.22 | 137.00 | 12.6 |
| 2014 (1) | 9.15 | 87.5 | -7.56 | 0 | 5.59 | 0 | 0.42 | 0 | 1.59 | 0 | 7.64 | -8.72 | 0 | 0 | 6.62 | -2.11 | -0.54 | 0 | 2.17 | -66.09 | 4.61 | 3.83 | 0.74 | -15.91 | 121.68 | 192.22 |
| 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) | -2.22 | -147.54 | -168.94 | -3.43 | 50.79 | -45.34 | 0.44 | -81.51 | 110.92 | 0.17 | 136.96 | 168.0 | -5.65 | -145.65 | -756.98 | 3.64 | 46.77 | 84.77 | 0 | 0 | 0 | 22.82 | 91.68 | 169.45 | -1.41 | -22.61 | 15.57 | -2.84 | -279.75 | 3.73 | 1.4 | -5.41 | -16.67 | 0.13 | 0.0 | -38.1 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 4.67 | 65.6 | -53.53 | -6.97 | -45.82 | -2150.0 | 2.38 | 373.56 | 246.91 | -0.46 | -35.29 | 32.35 | -2.3 | -17.35 | -122.14 | 2.48 | 40.11 | 1477.78 | 0 | 0 | 0 | 11.91 | 49.06 | 2277.46 | -1.15 | 33.91 | -17.35 | 1.58 | 495.0 | -23.67 | 1.48 | -9.2 | -13.95 | 0.13 | -7.14 | -38.1 | 146.39 | -28.88 | -41.73 |
| 23Q2 (18) | 2.82 | -63.85 | 238.24 | -4.78 | -26.12 | -243.88 | -0.87 | -1550.0 | 72.12 | -0.34 | -149.28 | 87.9 | -1.96 | -148.88 | 42.86 | 1.77 | -14.9 | 71.84 | 0 | 0 | 0 | 7.99 | -13.37 | 188.4 | -1.74 | -8.07 | -219.18 | -0.4 | 62.62 | -112.74 | 1.63 | 0.0 | -3.55 | 0.14 | -22.22 | -30.0 | 205.84 | -80.47 | 607.54 |
| 23Q1 (17) | 7.8 | 142.24 | 154.9 | -3.79 | -60.59 | -54.69 | 0.06 | 101.49 | 102.63 | 0.69 | 376.0 | -58.43 | 4.01 | 366.28 | 557.38 | 2.08 | 5.58 | -14.05 | 0 | 0 | 0 | 9.22 | 8.86 | 10.49 | -1.61 | 3.59 | -200.62 | -1.07 | 63.73 | -140.53 | 1.63 | -2.98 | 2.52 | 0.18 | -14.29 | -5.26 | 1054.05 | 0 | 1422.52 |
| 22Q4 (16) | 3.22 | -67.96 | 145.1 | -2.36 | -794.12 | 27.16 | -4.03 | -148.77 | -121.76 | -0.25 | 63.24 | -247.06 | 0.86 | -91.72 | 108.29 | 1.97 | 1194.44 | -53.21 | 0 | 0 | 0 | 8.47 | 1648.97 | -39.47 | -1.67 | -70.41 | -316.88 | -2.95 | -242.51 | -164.98 | 1.68 | -2.33 | 6.33 | 0.21 | 0.0 | 31.25 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 10.05 | 592.65 | 1188.46 | 0.34 | 124.46 | 118.18 | -1.62 | 48.08 | -144.51 | -0.68 | 75.8 | -154.84 | 10.39 | 402.92 | 1053.21 | -0.18 | -117.48 | -122.78 | 0 | 0 | 0 | -0.55 | -119.74 | -121.22 | -0.98 | -167.12 | -288.46 | 2.07 | -34.08 | 187.5 | 1.72 | 1.78 | 3.61 | 0.21 | 5.0 | 61.54 | 251.25 | 719.5 | 708.51 |
| 22Q2 (14) | -2.04 | -166.67 | 36.05 | -1.39 | 43.27 | -31.13 | -3.12 | -36.84 | -321.62 | -2.81 | -269.28 | -1552.94 | -3.43 | -662.3 | 19.29 | 1.03 | -57.44 | 17.05 | 0 | 0 | 0 | 2.77 | -66.81 | -18.17 | 1.46 | -8.75 | 630.0 | 3.14 | 18.94 | 597.78 | 1.69 | 6.29 | 1.2 | 0.2 | 5.26 | 42.86 | -40.56 | -158.58 | 71.27 |
| 22Q1 (13) | 3.06 | 142.86 | 378.18 | -2.45 | 24.38 | -322.41 | -2.28 | -112.31 | -323.53 | 1.66 | 876.47 | 1137.5 | 0.61 | 105.88 | 136.31 | 2.42 | -42.52 | 324.56 | 0 | 0 | 0 | 8.34 | -40.36 | 222.37 | 1.6 | 107.79 | 162.3 | 2.64 | -41.85 | 238.46 | 1.59 | 0.63 | -4.22 | 0.19 | 18.75 | 35.71 | 69.23 | 160.89 | 262.38 |
| 21Q4 (12) | -7.14 | -1015.38 | -49.69 | -3.24 | -73.26 | -975.68 | 18.52 | 408.79 | 441.52 | 0.17 | -86.29 | 106.75 | -10.38 | -852.29 | -135.91 | 4.21 | 432.91 | 239.52 | 0 | 0 | 0 | 13.99 | 443.01 | 160.76 | 0.77 | 48.08 | 133.33 | 4.54 | 530.56 | 826.53 | 1.58 | -4.82 | -11.73 | 0.16 | 23.08 | 14.29 | -113.69 | -465.86 | 42.32 |
| 21Q3 (11) | 0.78 | 124.45 | -89.39 | -1.87 | -76.42 | -2177.78 | 3.64 | 591.89 | 138.89 | 1.24 | 829.41 | -30.34 | -1.09 | 74.35 | -114.65 | 0.79 | -10.23 | -25.47 | 0 | 0 | 0 | 2.58 | -23.87 | -52.58 | 0.52 | 160.0 | 141.94 | 0.72 | 60.0 | 149.32 | 1.66 | -0.6 | -10.27 | 0.13 | -7.14 | -7.14 | 31.08 | 122.02 | -97.76 |
| 21Q2 (10) | -3.19 | -190.0 | -245.0 | -1.06 | -82.76 | 63.19 | -0.74 | -172.55 | 92.34 | -0.17 | -6.25 | 95.24 | -4.25 | -152.98 | -525.0 | 0.88 | 54.39 | 11.39 | 0 | 0 | 0 | 3.38 | 30.75 | -28.54 | 0.2 | -67.21 | 120.41 | 0.45 | -42.31 | 400.0 | 1.67 | 0.6 | -9.24 | 0.14 | 0.0 | -6.67 | -141.15 | -231.06 | -233.45 |
| 21Q1 (9) | -1.1 | 76.94 | -178.01 | -0.58 | -256.76 | 50.0 | 1.02 | -70.18 | -91.03 | -0.16 | 93.65 | -105.37 | -1.68 | 61.82 | -772.0 | 0.57 | -54.03 | -75.64 | 0 | 0 | 0 | 2.59 | -51.76 | -72.96 | 0.61 | 84.85 | 200.0 | 0.78 | 59.18 | 128.89 | 1.66 | -7.26 | -9.78 | 0.14 | 0.0 | -6.67 | -42.64 | 78.37 | 0 |
| 20Q4 (8) | -4.77 | -164.9 | -307.39 | 0.37 | 311.11 | -95.69 | 3.42 | 136.54 | 128.17 | -2.52 | -241.57 | -700.0 | -4.4 | -159.14 | -140.4 | 1.24 | 16.98 | 5.98 | 0 | 0 | 0 | 5.37 | -1.24 | 24.46 | 0.33 | 126.61 | 152.38 | 0.49 | 133.56 | 115.96 | 1.79 | -3.24 | -2.19 | 0.14 | 0.0 | 0.0 | -197.11 | -114.21 | 0 |
| 20Q3 (7) | 7.35 | 234.09 | 181.61 | 0.09 | 103.12 | 100.8 | -9.36 | 3.11 | -2574.29 | 1.78 | 149.86 | 2077.78 | 7.44 | 1194.12 | 185.81 | 1.06 | 34.18 | -70.47 | 0 | 0 | 0 | 5.43 | 14.71 | -54.04 | -1.24 | -26.53 | -2166.67 | -1.46 | -1722.22 | -14700.0 | 1.85 | 0.54 | 2.78 | 0.14 | -6.67 | -6.67 | 1386.79 | 1211.15 | 941.42 |
| 20Q2 (6) | 2.2 | 56.03 | -40.22 | -2.88 | -148.28 | -3.23 | -9.66 | -184.96 | -203.76 | -3.57 | -219.8 | -891.67 | -0.68 | -372.0 | -176.4 | 0.79 | -66.24 | -43.57 | 0 | 0 | 0 | 4.74 | -50.53 | 3.89 | -0.98 | -60.66 | -211.36 | 0.09 | 103.33 | -95.69 | 1.84 | 0.0 | 5.14 | 0.15 | 0.0 | -31.82 | 105.77 | 0 | 16.69 |
| 20Q1 (5) | 1.41 | -38.7 | -41.98 | -1.16 | -113.5 | -81.25 | 11.37 | 193.66 | 552.99 | 2.98 | 609.52 | 1555.56 | 0.25 | -97.7 | -86.03 | 2.34 | 100.0 | 290.0 | 0 | 0 | 0 | 9.57 | 122.09 | 408.56 | -0.61 | 3.17 | -183.56 | -2.7 | 12.05 | -280.0 | 1.84 | 0.55 | 6.98 | 0.15 | 7.14 | -40.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 2.3 | -11.88 | 0.0 | 8.59 | 176.15 | 0.0 | -12.14 | -3368.57 | 0.0 | 0.42 | 566.67 | 0.0 | 10.89 | 225.61 | 0.0 | 1.17 | -67.41 | 0.0 | 0 | 0 | 0.0 | 4.31 | -63.53 | 0.0 | -0.63 | -1150.0 | 0.0 | -3.07 | -30800.0 | 0.0 | 1.83 | 1.67 | 0.0 | 0.14 | -6.67 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 2.61 | -29.08 | 0.0 | -11.28 | -304.3 | 0.0 | -0.35 | -103.76 | 0.0 | -0.09 | 75.0 | 0.0 | -8.67 | -1074.16 | 0.0 | 3.59 | 156.43 | 0.0 | 0 | 0 | 0.0 | 11.82 | 159.3 | 0.0 | 0.06 | -93.18 | 0.0 | 0.01 | -99.52 | 0.0 | 1.8 | 2.86 | 0.0 | 0.15 | -31.82 | 0.0 | 133.16 | 46.91 | 0.0 |
| 19Q2 (2) | 3.68 | 51.44 | 0.0 | -2.79 | -335.94 | 0.0 | 9.31 | 470.92 | 0.0 | -0.36 | -300.0 | 0.0 | 0.89 | -50.28 | 0.0 | 1.4 | 133.33 | 0.0 | 0 | 0 | 0.0 | 4.56 | 142.15 | 0.0 | 0.88 | 20.55 | 0.0 | 2.09 | 39.33 | 0.0 | 1.75 | 1.74 | 0.0 | 0.22 | -12.0 | 0.0 | 90.64 | 29.43 | 0.0 |
| 19Q1 (1) | 2.43 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -2.51 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 70.03 | 0.0 | 0.0 |
