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) | 1.13 | -76.56 | -4.87 | 0 | 4.49 | -30.5 | 2.03 | 0 | -3.74 | 0 | 7.04 | -47.38 | -0.53 | 0 | 3.36 | -40.61 | -8.59 | 0 | -5.73 | 0 | 12.14 | 0.0 | 0 | 0 | 17.63 | -38.96 |
| 2022 (9) | 4.82 | -3.21 | -8.73 | 0 | 6.46 | -41.33 | -3.61 | 0 | -3.91 | 0 | 13.38 | -24.36 | -0.28 | 0 | 5.66 | -29.54 | 2.41 | -11.4 | 4.46 | -8.61 | 12.14 | 1.68 | 0.09 | 125.0 | 28.88 | -2.23 |
| 2021 (8) | 4.98 | 85.13 | -14.48 | 0 | 11.01 | -19.4 | 1.79 | 0 | -9.5 | 0 | 17.69 | -28.87 | -0.19 | 0 | 8.03 | -39.9 | 2.72 | 0 | 4.88 | 0 | 11.94 | 5.29 | 0.04 | -78.95 | 29.54 | 4.42 |
| 2020 (7) | 2.69 | -67.24 | -17.28 | 0 | 13.66 | 559.9 | -3.75 | 0 | -14.59 | 0 | 24.87 | 90.43 | 0 | 0 | 13.36 | 111.62 | -3.9 | 0 | -2.02 | 0 | 11.34 | 1.07 | 0.19 | -29.63 | 28.29 | -68.85 |
| 2019 (6) | 8.21 | 40.58 | -11.17 | 0 | 2.07 | -61.38 | -0.91 | 0 | -2.96 | 0 | 13.06 | 14.76 | -0.07 | 0 | 6.31 | 33.27 | -3.84 | 0 | -2.45 | 0 | 11.22 | 1.63 | 0.27 | -28.95 | 90.82 | 146.95 |
| 2018 (5) | 5.84 | -69.55 | -18.0 | 0 | 5.36 | 950.98 | 1.46 | 0 | -12.16 | 0 | 11.38 | 9.85 | 0.04 | 0 | 4.74 | 4.42 | 5.92 | -27.63 | 4.46 | -27.95 | 11.04 | -1.34 | 0.38 | 137.5 | 36.78 | -66.37 |
| 2017 (4) | 19.18 | -6.26 | -12.22 | 0 | 0.51 | 0 | -1.39 | 0 | 6.96 | 7.91 | 10.36 | -37.78 | -2.29 | 0 | 4.54 | -40.06 | 8.18 | 112.47 | 6.19 | 58.31 | 11.19 | 17.05 | 0.16 | 100.0 | 109.35 | -27.58 |
| 2016 (3) | 20.46 | 31.15 | -14.01 | 0 | -4.78 | 0 | 2.75 | 0 | 6.45 | 0 | 16.65 | -39.52 | -0.11 | 0 | 7.57 | -42.3 | 3.85 | -50.64 | 3.91 | -49.87 | 9.56 | 4.37 | 0.08 | -11.11 | 151.00 | 65.03 |
| 2015 (2) | 15.6 | 112.53 | -16.09 | 0 | 0.21 | -93.02 | -0.31 | 0 | -0.49 | 0 | 27.53 | 224.26 | 1.8 | 0 | 13.12 | 226.64 | 7.8 | 0 | 7.8 | 2788.89 | 9.16 | -5.57 | 0.09 | 12.5 | 91.50 | 25.28 |
| 2014 (1) | 7.34 | 0 | -10.38 | 0 | 3.01 | -17.76 | 2.25 | 0 | -3.04 | 0 | 8.49 | 34.55 | -0.76 | 0 | 4.02 | 28.48 | -1.22 | 0 | 0.27 | 0 | 9.7 | -4.62 | 0.08 | 700.0 | 73.03 | 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) | -0.52 | -115.71 | 69.59 | -1.65 | 58.12 | 68.15 | 0.08 | 101.59 | -97.88 | 1.88 | 52.85 | 181.74 | -2.17 | -244.44 | 68.51 | 1.75 | -11.62 | 5.42 | -0.17 | -750.0 | 10.53 | 3.21 | -19.36 | 10.85 | 0.47 | 113.13 | -52.04 | 1.55 | 185.16 | 181.82 | 3.1 | 4.03 | 2.31 | -0.06 | -400.0 | -300.0 | -11.33 | -104.04 | 76.08 |
| 23Q3 (19) | 3.31 | -25.28 | 161.18 | -3.94 | -273.57 | -304.15 | -5.04 | -369.52 | -311.76 | 1.23 | 612.5 | 154.67 | -0.63 | -109.4 | 81.9 | 1.98 | 26.11 | 350.0 | -0.02 | 77.78 | 71.43 | 3.98 | 27.94 | 456.9 | -3.58 | 11.39 | -419.64 | -1.82 | 51.6 | -163.41 | 2.98 | -1.32 | -1.97 | 0.02 | 0.0 | 0.0 | 280.51 | 0 | 407.47 |
| 23Q2 (18) | 4.43 | 172.86 | -43.28 | 2.27 | 245.51 | 129.6 | 1.87 | -75.36 | -25.79 | -0.24 | 71.43 | -116.22 | 6.7 | 187.7 | 4685.71 | 1.57 | -10.29 | -71.86 | -0.09 | 64.0 | -200.0 | 3.11 | -2.95 | -65.35 | -4.04 | -178.62 | -328.25 | -3.76 | -121.18 | -333.54 | 3.02 | -0.66 | -0.98 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (17) | -6.08 | -255.56 | -247.22 | -1.56 | 69.88 | -171.56 | 7.59 | 100.79 | 441.89 | -0.84 | 63.48 | -55.56 | -7.64 | -10.89 | -221.08 | 1.75 | 5.42 | -69.3 | -0.25 | -31.58 | 0 | 3.20 | 10.71 | -68.95 | -1.45 | -247.96 | 1.36 | -1.7 | -409.09 | -193.1 | 3.04 | 0.33 | 0.66 | 0.02 | -33.33 | 0.0 | -447.06 | -843.79 | -366.29 |
| 22Q4 (16) | -1.71 | 68.39 | -292.13 | -5.18 | -368.39 | -84.34 | 3.78 | 58.82 | 139.24 | -2.3 | -2.22 | -185.5 | -6.89 | -97.99 | -258.85 | 1.66 | 277.27 | -42.56 | -0.19 | -171.43 | -216.67 | 2.89 | 305.15 | -43.58 | 0.98 | -12.5 | 131.21 | 0.55 | -80.84 | 132.74 | 3.03 | -0.33 | -0.33 | 0.03 | 50.0 | 200.0 | -47.37 | 48.08 | -172.92 |
| 22Q3 (15) | -5.41 | -169.27 | -212.72 | 1.93 | 125.16 | 9750.0 | 2.38 | -5.56 | 383.33 | -2.25 | -252.03 | 33.82 | -3.48 | -2585.71 | -98.86 | 0.44 | -92.11 | -69.23 | -0.07 | -133.33 | -250.0 | 0.71 | -92.04 | -74.15 | 1.12 | -36.72 | 761.54 | 2.87 | 78.26 | 87.58 | 3.04 | -0.33 | 0.33 | 0.02 | 0.0 | 0.0 | -91.23 | -154.67 | -141.52 |
| 22Q2 (14) | 7.81 | 89.1 | 474.26 | -7.67 | -451.83 | -206.8 | 2.52 | 213.51 | -22.94 | 1.48 | 374.07 | 402.04 | 0.14 | -97.78 | 112.28 | 5.58 | -2.11 | 84.77 | -0.03 | 0 | 70.0 | 8.97 | -13.04 | 70.48 | 1.77 | 220.41 | -61.61 | 1.61 | 377.59 | -60.54 | 3.05 | 0.99 | 4.45 | 0.02 | 0.0 | 100.0 | 166.88 | -0.6 | 760.17 |
| 22Q1 (13) | 4.13 | 364.04 | -7.61 | 2.18 | 177.58 | 123.83 | -2.22 | -240.51 | -131.71 | -0.54 | -120.07 | -118.12 | 6.31 | 428.65 | 234.83 | 5.7 | 97.23 | -44.87 | 0 | 100.0 | 100.0 | 10.31 | 101.16 | -45.37 | -1.47 | 53.18 | -231.25 | -0.58 | 65.48 | -161.05 | 3.02 | -0.66 | 2.03 | 0.02 | 100.0 | 100.0 | 167.89 | 158.43 | 47.23 |
| 21Q4 (12) | 0.89 | 151.45 | -58.02 | -2.81 | -13950.0 | 79.49 | 1.58 | 288.1 | -84.23 | 2.69 | 179.12 | 183.28 | -1.92 | -9.71 | 83.42 | 2.89 | 102.1 | -82.2 | -0.06 | -200.0 | -300.0 | 5.13 | 85.61 | -84.02 | -3.14 | -2515.38 | -1993.33 | -1.68 | -209.8 | -1392.31 | 3.04 | 0.33 | 7.42 | 0.01 | -50.0 | 0.0 | 64.96 | 271.98 | -8.99 |
| 21Q3 (11) | -1.73 | -227.21 | -125.0 | -0.02 | 99.2 | -128.57 | -0.84 | -125.69 | 89.81 | -3.4 | -593.88 | -326.67 | -1.75 | -53.51 | -125.04 | 1.43 | -52.65 | -39.66 | -0.02 | 80.0 | -300.0 | 2.76 | -47.49 | -47.62 | 0.13 | -97.18 | 106.22 | 1.53 | -62.5 | 214.18 | 3.03 | 3.77 | 7.45 | 0.02 | 100.0 | -60.0 | -37.77 | -294.7 | -108.35 |
| 21Q2 (10) | 1.36 | -69.57 | 139.19 | -2.5 | 72.68 | -462.32 | 3.27 | -53.29 | -48.01 | -0.49 | -116.44 | -132.24 | -1.14 | 75.64 | 58.99 | 3.02 | -70.79 | 15.27 | -0.1 | -900.0 | -233.33 | 5.26 | -72.14 | -9.65 | 4.61 | 311.61 | 1587.1 | 4.08 | 329.47 | 1033.33 | 2.92 | -1.35 | -2.01 | 0.01 | 0.0 | 114.29 | 19.40 | -82.99 | 118.28 |
| 21Q1 (9) | 4.47 | 110.85 | 254.67 | -9.15 | 33.21 | -111.32 | 7.0 | -30.14 | 25.45 | 2.98 | 192.26 | 184.18 | -4.68 | 59.59 | 35.18 | 10.34 | -36.33 | 184.07 | -0.01 | -133.33 | 0 | 18.88 | -41.17 | 136.56 | 1.12 | 846.67 | 182.35 | 0.95 | 630.77 | 180.51 | 2.96 | 4.59 | 1.37 | 0.01 | 0.0 | 0 | 114.03 | 59.75 | 168.66 |
| 20Q4 (8) | 2.12 | -69.36 | -37.83 | -13.7 | -19671.43 | -1679.22 | 10.02 | 221.6 | 355.61 | -3.23 | -315.33 | -487.27 | -11.58 | -265.67 | -538.64 | 16.24 | 585.23 | 432.46 | 0.03 | 200.0 | 200.0 | 32.09 | 508.46 | 428.67 | -0.15 | 92.82 | 94.42 | 0.13 | 109.7 | 106.05 | 2.83 | 0.35 | 9.27 | 0.01 | -80.0 | -96.3 | 71.38 | -84.22 | -85.14 |
| 20Q3 (7) | 6.92 | 299.42 | 364.12 | 0.07 | -89.86 | 107.78 | -8.24 | -231.0 | -581.87 | 1.5 | -1.32 | 217.19 | 6.99 | 351.44 | 298.58 | 2.37 | -9.54 | -3.27 | 0.01 | 133.33 | -50.0 | 5.27 | -9.42 | 5.95 | -2.09 | -574.19 | 3.69 | -1.34 | -472.22 | -20.72 | 2.82 | -5.37 | -6.62 | 0.05 | 171.43 | 138.46 | 452.29 | 526.22 | 407.28 |
| 20Q2 (6) | -3.47 | -20.07 | -164.86 | 0.69 | 115.94 | 112.97 | 6.29 | 12.72 | 270.0 | 1.52 | 142.94 | 13.43 | -2.78 | 61.5 | -9366.67 | 2.62 | -28.02 | -5.76 | -0.03 | 0 | -400.0 | 5.82 | -27.05 | 12.26 | -0.31 | 77.21 | -158.49 | 0.36 | 130.51 | 1300.0 | 2.98 | 2.05 | 6.05 | -0.07 | 0 | -200.0 | -106.12 | 36.11 | -156.53 |
| 20Q1 (5) | -2.89 | -184.75 | -239.61 | -4.33 | -462.34 | -3.59 | 5.58 | 242.35 | 116.28 | -3.54 | -543.64 | -742.86 | -7.22 | -373.48 | -242.18 | 3.64 | 19.34 | -23.85 | 0 | 100.0 | 100.0 | 7.98 | 31.49 | -10.13 | -1.36 | 49.44 | -383.33 | -1.18 | 45.12 | -238.82 | 2.92 | 12.74 | 4.66 | 0 | -100.0 | -100.0 | -166.09 | -134.58 | -397.68 |
| 19Q4 (4) | 3.41 | 230.15 | 0.0 | -0.77 | 14.44 | 0.0 | -3.92 | -329.24 | 0.0 | -0.55 | 57.03 | 0.0 | 2.64 | 175.0 | 0.0 | 3.05 | 24.49 | 0.0 | -0.03 | -250.0 | 0.0 | 6.07 | 21.94 | 0.0 | -2.69 | -23.96 | 0.0 | -2.15 | -93.69 | 0.0 | 2.59 | -14.24 | 0.0 | 0.27 | 307.69 | 0.0 | 480.28 | 426.3 | 0.0 |
| 19Q3 (3) | -2.62 | -148.97 | 0.0 | -0.9 | 83.08 | 0.0 | 1.71 | 0.59 | 0.0 | -1.28 | -195.52 | 0.0 | -3.52 | -11833.33 | 0.0 | 2.45 | -11.87 | 0.0 | 0.02 | 100.0 | 0.0 | 4.98 | -4.03 | 0.0 | -2.17 | -509.43 | 0.0 | -1.11 | -3600.0 | 0.0 | 3.02 | 7.47 | 0.0 | -0.13 | -285.71 | 0.0 | -147.19 | -178.41 | 0.0 |
| 19Q2 (2) | 5.35 | 158.45 | 0.0 | -5.32 | -27.27 | 0.0 | 1.7 | -34.11 | 0.0 | 1.34 | 419.05 | 0.0 | 0.03 | 101.42 | 0.0 | 2.78 | -41.84 | 0.0 | 0.01 | 114.29 | 0.0 | 5.19 | -41.59 | 0.0 | 0.53 | 10.42 | 0.0 | -0.03 | -103.53 | 0.0 | 2.81 | 0.72 | 0.0 | 0.07 | 0.0 | 0.0 | 187.72 | 236.44 | 0.0 |
| 19Q1 (1) | 2.07 | 0.0 | 0.0 | -4.18 | 0.0 | 0.0 | 2.58 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -2.11 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 8.88 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 55.80 | 0.0 | 0.0 |
