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) | 29.01 | 137.4 | -8.54 | 0 | -14.8 | 0 | -1.27 | 0 | 20.47 | 0 | 7.84 | 19.69 | -4.89 | 0 | 4.45 | -0.61 | 17.11 | 62.95 | 9.65 | 19.88 | 10.67 | 0.85 | 0.05 | -16.67 | 142.42 | 117.82 |
| 2022 (9) | 12.22 | -41.14 | -16.14 | 0 | 14.0 | 12.99 | -0.63 | 0 | -3.92 | 0 | 6.55 | -46.4 | -9.68 | 0 | 4.48 | -30.62 | 10.5 | -43.79 | 8.05 | -33.53 | 10.58 | 9.52 | 0.06 | 20.0 | 65.38 | -31.28 |
| 2021 (8) | 20.76 | -22.83 | -24.44 | 0 | 12.39 | 0 | -1.35 | 0 | -3.68 | 0 | 12.22 | -2.32 | -11.52 | 0 | 6.45 | -32.3 | 18.68 | 43.91 | 12.11 | 117.41 | 9.66 | 1.68 | 0.05 | -61.54 | 95.14 | -46.24 |
| 2020 (7) | 26.9 | 0 | -15.32 | 0 | -6.78 | 0 | -1.61 | 0 | 11.58 | 0 | 12.51 | 47.87 | -0.72 | 0 | 9.53 | 55.13 | 12.98 | 25.41 | 5.57 | 9.43 | 9.5 | -5.47 | 0.13 | -53.57 | 176.97 | 0 |
| 2019 (6) | -4.06 | 0 | -13.39 | 0 | 16.18 | 0 | -0.82 | 0 | -17.45 | 0 | 8.46 | 7.22 | -5.43 | 0 | 6.14 | 40.83 | 10.35 | -57.93 | 5.09 | -72.28 | 10.05 | 26.73 | 0.28 | -33.33 | -26.33 | 0 |
| 2018 (5) | 33.64 | 0 | -1.23 | 0 | -29.51 | 0 | 2.89 | 0 | 32.41 | 0 | 7.89 | 8.83 | -4.03 | 0 | 4.36 | -12.64 | 24.6 | 61.42 | 18.36 | 201.48 | 7.93 | 5.87 | 0.42 | -4.55 | 125.95 | 0 |
| 2017 (4) | -3.9 | 0 | -11.8 | 0 | 30.64 | 0 | -0.66 | 0 | -15.7 | 0 | 7.25 | -6.33 | -0.55 | 0 | 4.99 | -9.16 | 15.24 | -24.78 | 6.09 | -39.16 | 7.49 | -5.55 | 0.44 | 0.0 | -27.82 | 0 |
| 2016 (3) | 28.77 | -22.66 | -7.87 | 0 | -18.9 | 0 | 1.72 | -14.85 | 20.9 | -35.35 | 7.74 | 30.96 | 0 | 0 | 5.50 | 61.75 | 20.26 | -8.16 | 10.01 | -8.67 | 7.93 | -6.15 | 0.44 | 2.33 | 156.53 | -16.52 |
| 2015 (2) | 37.2 | 66.44 | -4.87 | 0 | -32.24 | 0 | 2.02 | 0 | 32.33 | 45.63 | 5.91 | 3.14 | 0.29 | 0 | 3.40 | 0.44 | 22.06 | 17.22 | 10.96 | 104.86 | 8.45 | 7.64 | 0.43 | 4.88 | 187.50 | 14.18 |
| 2014 (1) | 22.35 | 0 | -0.15 | 0 | -18.0 | 0 | -0.32 | 0 | 22.2 | -16.82 | 5.73 | -60.29 | -0.32 | 0 | 3.38 | -65.03 | 18.82 | 29.53 | 5.35 | -83.27 | 7.85 | -4.27 | 0.41 | -19.61 | 164.22 | 0 |
| 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) | 11.63 | 390.72 | 472.91 | -3.63 | -32.0 | 44.83 | -1.56 | -34.48 | -105.33 | 0.08 | -84.31 | 119.05 | 8.0 | 2205.26 | 275.82 | 3.07 | 67.76 | 687.18 | -0.78 | 41.79 | 61.95 | 6.62 | 97.09 | 495.9 | 4.9 | -25.42 | 67.81 | 2.85 | -25.39 | 66.67 | 2.72 | 1.49 | 4.21 | 0.02 | 100.0 | 100.0 | 208.05 | 471.48 | 343.77 |
| 23Q3 (19) | 2.37 | -89.13 | 115.45 | -2.75 | -439.22 | 38.62 | -1.16 | 89.84 | 9.38 | 0.51 | 0.0 | 525.0 | -0.38 | -101.78 | 88.76 | 1.83 | 63.39 | -48.01 | -1.34 | -38.14 | -131.03 | 3.36 | 39.79 | -66.77 | 6.57 | 21.22 | 259.02 | 3.82 | 18.63 | 95.9 | 2.68 | 1.52 | -3.94 | 0.01 | 0.0 | 0.0 | 36.41 | -90.2 | 57.21 |
| 23Q2 (18) | 21.81 | 420.74 | 7370.0 | -0.51 | 69.09 | -120.99 | -11.42 | -1656.92 | -212.88 | 0.51 | 121.43 | 18.6 | 21.3 | 352.07 | 900.0 | 1.12 | -38.8 | 31.76 | -0.97 | 45.81 | 64.73 | 2.40 | -62.31 | -14.08 | 5.42 | 2256.52 | 1648.39 | 3.22 | 1441.67 | 250.0 | 2.64 | 0.38 | 0.76 | 0.01 | 0.0 | 0.0 | 371.55 | 231.14 | 4496.68 |
| 23Q1 (17) | -6.8 | -434.98 | -172.26 | -1.65 | 74.92 | 78.03 | -0.65 | -102.22 | 93.73 | -2.38 | -466.67 | -357.69 | -8.45 | -85.71 | -544.74 | 1.83 | 369.23 | 2.23 | -1.79 | 12.68 | 58.47 | 6.37 | 473.83 | 63.66 | 0.23 | -92.12 | -95.77 | -0.24 | -114.04 | -106.94 | 2.63 | 0.77 | 2.73 | 0.01 | 0.0 | 0.0 | -283.33 | -704.35 | -281.56 |
| 22Q4 (16) | 2.03 | 84.55 | -87.5 | -6.58 | -46.88 | -14.63 | 29.28 | 2387.5 | 2915.38 | -0.42 | -250.0 | -130.43 | -4.55 | -34.62 | -143.33 | 0.39 | -88.92 | -90.05 | -2.05 | -253.45 | -159.49 | 1.11 | -89.01 | -81.75 | 2.92 | 59.56 | -64.08 | 1.71 | -12.31 | -74.85 | 2.61 | -6.45 | 6.53 | 0.01 | 0.0 | 0.0 | 46.88 | 102.45 | -73.27 |
| 22Q3 (15) | 1.1 | 466.67 | -88.3 | -4.48 | -284.36 | 24.45 | -1.28 | 64.93 | 71.62 | -0.12 | -127.91 | -140.0 | -3.38 | -258.69 | -197.41 | 3.52 | 314.12 | 21.38 | -0.58 | 78.91 | 80.73 | 10.11 | 261.45 | 94.39 | 1.83 | 490.32 | -67.5 | 1.95 | 111.96 | -35.0 | 2.79 | 6.49 | 15.77 | 0.01 | 0.0 | 0.0 | 23.16 | 374.04 | -86.65 |
| 22Q2 (14) | -0.3 | -103.19 | 96.95 | 2.43 | 132.36 | 148.21 | -3.65 | 64.77 | -118.2 | 0.43 | 182.69 | 123.63 | 2.13 | 12.11 | 114.32 | 0.85 | -52.51 | -42.57 | -2.75 | 36.19 | 28.94 | 2.80 | -28.21 | -37.49 | 0.31 | -94.3 | -81.55 | 0.92 | -73.41 | 58.62 | 2.62 | 2.34 | 16.96 | 0.01 | 0.0 | 0.0 | -8.45 | -105.42 | 97.57 |
| 22Q1 (13) | 9.41 | -42.06 | 90.1 | -7.51 | -30.84 | 2.72 | -10.36 | -896.15 | -388.68 | -0.52 | -137.68 | 57.02 | 1.9 | -81.9 | 168.59 | 1.79 | -54.34 | -54.22 | -4.31 | -445.57 | -11.95 | 3.89 | -36.01 | -64.04 | 5.44 | -33.09 | 67.38 | 3.46 | -49.12 | 98.85 | 2.56 | 4.49 | 0.39 | 0.01 | 0.0 | 0.0 | 156.05 | -11.02 | 35.56 |
| 21Q4 (12) | 16.24 | 72.77 | -21.89 | -5.74 | 3.2 | 30.34 | -1.04 | 76.94 | 92.06 | 1.38 | 360.0 | 289.04 | 10.5 | 202.59 | -16.33 | 3.92 | 35.17 | -41.05 | -0.79 | 73.75 | -200.0 | 6.09 | 17.06 | -52.86 | 8.13 | 44.4 | -0.25 | 6.8 | 126.67 | 62.68 | 2.45 | 1.66 | 3.38 | 0.01 | 0.0 | 0.0 | 175.38 | 1.12 | -44.66 |
| 21Q3 (11) | 9.4 | 195.63 | 46.19 | -5.93 | -17.66 | -68.95 | -4.51 | -122.48 | -402.68 | 0.3 | 116.48 | 600.0 | 3.47 | 123.34 | 18.84 | 2.9 | 95.95 | 23.93 | -3.01 | 22.22 | -135.16 | 5.20 | 16.24 | -25.21 | 5.63 | 235.12 | 81.61 | 3.0 | 417.24 | 138.1 | 2.41 | 7.59 | 1.26 | 0.01 | 0.0 | 0.0 | 173.43 | 149.93 | -1.55 |
| 21Q2 (10) | -9.83 | -298.59 | -452.25 | -5.04 | 34.72 | -170.97 | 20.06 | 1046.23 | 686.67 | -1.82 | -50.41 | -420.0 | -14.87 | -436.82 | -308.52 | 1.48 | -62.15 | -13.95 | -3.87 | -0.52 | -1742.86 | 4.47 | -58.71 | -39.1 | 1.68 | -48.31 | 5.0 | 0.58 | -66.67 | -17.14 | 2.24 | -12.16 | -3.86 | 0.01 | 0.0 | -80.0 | -347.35 | -401.74 | -501.03 |
| 21Q1 (9) | 4.95 | -76.19 | 236.73 | -7.72 | 6.31 | -351.46 | -2.12 | 83.82 | -192.98 | -1.21 | -65.75 | -157.45 | -2.77 | -122.07 | -1054.17 | 3.91 | -41.2 | 117.22 | -3.85 | -587.34 | -12733.33 | 10.83 | -16.1 | 36.35 | 3.25 | -60.12 | 2400.0 | 1.74 | -58.37 | 400.0 | 2.55 | 7.59 | 5.37 | 0.01 | 0.0 | -80.0 | 115.12 | -63.68 | 48.01 |
| 20Q4 (8) | 20.79 | 223.33 | 218.73 | -8.24 | -134.76 | -61.89 | -13.1 | -979.19 | -148.77 | -0.73 | -1116.67 | -329.41 | 12.55 | 329.79 | 155.53 | 6.65 | 184.19 | 106.52 | 0.79 | 161.72 | 147.02 | 12.91 | 85.71 | 30.62 | 8.15 | 162.9 | 254.35 | 4.18 | 231.75 | 326.53 | 2.37 | -0.42 | -3.66 | 0.01 | 0.0 | -85.71 | 316.92 | 79.9 | 163.53 |
| 20Q3 (7) | 6.43 | 461.24 | 1005.63 | -3.51 | -88.71 | -26.26 | 1.49 | -41.57 | -20.32 | -0.06 | 82.86 | 72.73 | 2.92 | 180.22 | 183.67 | 2.34 | 36.05 | 28.57 | -1.28 | -509.52 | 40.19 | 6.95 | -5.34 | 17.19 | 3.1 | 93.75 | 184.4 | 1.26 | 80.0 | 157.14 | 2.38 | 2.15 | -8.46 | 0.01 | -80.0 | -85.71 | 176.16 | 404.82 | 884.06 |
| 20Q2 (6) | -1.78 | -221.09 | -121.71 | -1.86 | -8.77 | 11.43 | 2.55 | 11.84 | 124.17 | -0.35 | 25.53 | -161.4 | -3.64 | -1416.67 | -159.67 | 1.72 | -4.44 | -2.82 | -0.21 | -600.0 | 58.0 | 7.34 | -7.55 | 51.78 | 1.6 | 1130.77 | -51.81 | 0.7 | 220.69 | -63.54 | 2.33 | -3.72 | -6.43 | 0.05 | 0.0 | -28.57 | -57.79 | -174.3 | -131.57 |
| 20Q1 (5) | 1.47 | 108.4 | -75.34 | -1.71 | 66.4 | 50.0 | 2.28 | -91.51 | 214.57 | -0.47 | -176.47 | 53.0 | -0.24 | 98.94 | -109.45 | 1.8 | -44.1 | 8.43 | -0.03 | 98.21 | 97.3 | 7.94 | -19.63 | 81.22 | 0.13 | -94.35 | -96.43 | -0.58 | -159.18 | -134.32 | 2.42 | -1.63 | -3.59 | 0.05 | -28.57 | -28.57 | 77.78 | 115.59 | -44.28 |
| 19Q4 (4) | -17.51 | -2366.2 | 0.0 | -5.09 | -83.09 | 0.0 | 26.86 | 1336.36 | 0.0 | -0.17 | 22.73 | 0.0 | -22.6 | -547.56 | 0.0 | 3.22 | 76.92 | 0.0 | -1.68 | 21.5 | 0.0 | 9.88 | 66.61 | 0.0 | 2.3 | 111.01 | 0.0 | 0.98 | 100.0 | 0.0 | 2.46 | -5.38 | 0.0 | 0.07 | 0.0 | 0.0 | -498.86 | -2120.28 | 0.0 |
| 19Q3 (3) | -0.71 | -108.66 | 0.0 | -2.78 | -32.38 | 0.0 | 1.87 | 117.73 | 0.0 | -0.22 | -138.6 | 0.0 | -3.49 | -157.21 | 0.0 | 1.82 | 2.82 | 0.0 | -2.14 | -328.0 | 0.0 | 5.93 | 22.6 | 0.0 | 1.09 | -67.17 | 0.0 | 0.49 | -74.48 | 0.0 | 2.6 | 4.42 | 0.0 | 0.07 | 0.0 | 0.0 | -22.47 | -112.28 | 0.0 |
| 19Q2 (2) | 8.2 | 37.58 | 0.0 | -2.1 | 38.6 | 0.0 | -10.55 | -430.15 | 0.0 | 0.57 | 157.0 | 0.0 | 6.1 | 140.16 | 0.0 | 1.77 | 6.63 | 0.0 | -0.5 | 54.95 | 0.0 | 4.84 | 10.39 | 0.0 | 3.32 | -8.79 | 0.0 | 1.92 | 13.61 | 0.0 | 2.49 | -0.8 | 0.0 | 0.07 | 0.0 | 0.0 | 183.04 | 31.13 | 0.0 |
| 19Q1 (1) | 5.96 | 0.0 | 0.0 | -3.42 | 0.0 | 0.0 | -1.99 | 0.0 | 0.0 | -1.0 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | -1.11 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 139.58 | 0.0 | 0.0 |
