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) | 19.59 | -53.36 | -9.78 | 0 | -12.88 | 0 | -0.09 | 0 | 9.81 | -67.84 | 15.29 | 10.16 | -0.32 | 0 | 4.38 | 21.92 | 27.1 | -17.98 | 23.75 | -22.71 | 11.57 | -8.9 | 0.02 | -33.33 | 55.43 | -42.64 |
| 2022 (9) | 42.0 | 276.68 | -11.5 | 0 | -29.72 | 0 | -0.17 | 0 | 30.5 | 476.56 | 13.88 | 107.16 | -0.27 | 0 | 3.60 | 105.85 | 33.04 | -30.01 | 30.73 | -23.84 | 12.7 | 4.27 | 0.03 | 0.0 | 96.64 | 355.55 |
| 2021 (8) | 11.15 | -77.91 | -5.86 | 0 | -14.82 | 0 | 0 | 0 | 5.29 | -78.07 | 6.7 | -7.84 | 1.02 | 0 | 1.75 | -34.42 | 47.21 | 52.73 | 40.35 | 54.07 | 12.18 | 2.87 | 0.03 | 0.0 | 21.21 | -84.0 |
| 2020 (7) | 50.47 | 12.28 | -26.35 | 0 | -18.03 | 0 | -0.02 | 0 | 24.12 | -38.01 | 7.27 | -16.91 | -2.45 | 0 | 2.66 | -15.58 | 30.91 | 47.97 | 26.19 | 33.49 | 11.84 | 6.28 | 0.03 | 0.0 | 132.61 | -9.17 |
| 2019 (6) | 44.95 | 654.19 | -6.04 | 0 | -29.75 | 0 | 0 | 0 | 38.91 | 0 | 8.75 | -58.43 | -0.6 | 0 | 3.15 | -53.74 | 20.89 | -37.38 | 19.62 | -33.31 | 11.14 | 9.43 | 0.03 | 0.0 | 145.99 | 870.73 |
| 2018 (5) | 5.96 | -77.16 | -7.51 | 0 | -11.76 | 0 | -0.81 | 0 | -1.55 | 0 | 21.05 | -18.35 | 9.75 | 0 | 6.82 | -34.55 | 33.36 | 9.99 | 29.42 | 7.96 | 10.18 | -15.03 | 0.03 | 200.0 | 15.04 | -77.39 |
| 2017 (4) | 26.1 | -6.15 | -27.63 | 0 | -19.4 | 0 | 0.17 | 0 | -1.53 | 0 | 25.78 | 243.73 | -5.89 | 0 | 10.42 | 190.82 | 30.33 | 29.5 | 27.25 | 50.06 | 11.98 | -1.4 | 0.01 | 0 | 66.51 | -27.51 |
| 2016 (3) | 27.81 | -40.08 | -10.05 | 0 | -13.14 | 0 | -0.39 | 0 | 17.76 | -47.25 | 7.5 | -38.68 | -1.67 | 0 | 3.58 | -31.51 | 23.42 | 3.86 | 18.16 | -9.38 | 12.15 | 14.3 | 0 | 0 | 91.75 | -39.33 |
| 2015 (2) | 46.41 | 100.91 | -12.74 | 0 | -17.97 | 0 | -6.82 | 0 | 33.67 | 231.07 | 12.23 | 43.88 | -1.12 | 0 | 5.23 | 85.67 | 22.55 | 24.86 | 20.04 | 20.14 | 10.63 | 23.75 | 0.02 | 0.0 | 151.22 | 65.56 |
| 2014 (1) | 23.1 | 3.49 | -12.93 | 0 | -14.62 | 0 | -1.1 | 0 | 10.17 | -37.03 | 8.5 | 117.39 | -1.82 | 0 | 2.82 | 115.44 | 18.06 | 11.48 | 16.68 | 15.35 | 8.59 | -16.36 | 0.02 | 0.0 | 91.34 | 1.28 |
| 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) | 5.81 | 25.76 | -66.06 | -0.61 | 84.32 | 88.34 | -1.14 | 68.68 | 87.83 | 0.01 | 109.09 | 110.0 | 5.2 | 612.33 | -56.27 | 2.31 | -36.71 | -54.62 | 0.87 | 194.57 | 238.1 | 2.55 | -43.78 | -55.2 | 7.62 | 30.7 | -3.3 | 6.42 | 21.59 | -9.07 | 2.87 | 0.35 | -9.18 | 0.02 | 0 | 0 | 62.41 | 9.95 | -62.75 |
| 23Q3 (19) | 4.62 | 463.41 | -72.81 | -3.89 | -131.55 | -17.52 | -3.64 | 35.35 | 47.85 | -0.11 | 0 | 0 | 0.73 | 184.88 | -94.66 | 3.65 | -39.27 | 18.12 | -0.92 | -1214.29 | -33.33 | 4.53 | -32.23 | 29.49 | 5.83 | -11.8 | 15.67 | 5.28 | -14.15 | -9.9 | 2.86 | 1.06 | -12.54 | 0 | 0 | -100.0 | 56.76 | 521.56 | -69.47 |
| 23Q2 (18) | 0.82 | -90.18 | 134.6 | -1.68 | 53.33 | -66.34 | -5.63 | -127.94 | 41.42 | 0 | -100.0 | 100.0 | -0.86 | -118.11 | 74.56 | 6.01 | 81.02 | 56.1 | -0.07 | 66.67 | -105.11 | 6.68 | 75.93 | 88.37 | 6.61 | -6.11 | -30.42 | 6.15 | 4.24 | -32.04 | 2.83 | -5.98 | -12.92 | 0 | 0 | -100.0 | 9.13 | -90.26 | 147.43 |
| 23Q1 (17) | 8.35 | -51.23 | -18.62 | -3.6 | 31.17 | -84.62 | -2.47 | 73.64 | 34.31 | 0.01 | 110.0 | -66.67 | 4.75 | -60.05 | -42.84 | 3.32 | -34.77 | 80.43 | -0.21 | 66.67 | 34.38 | 3.80 | -33.17 | 105.26 | 7.04 | -10.66 | -33.71 | 5.9 | -16.43 | -32.73 | 3.01 | -4.75 | -0.33 | 0 | 0 | -100.0 | 93.71 | -44.06 | 7.78 |
| 22Q4 (16) | 17.12 | 0.77 | 123.79 | -5.23 | -58.01 | -295.15 | -9.37 | -34.24 | 27.59 | -0.1 | 0 | -433.33 | 11.89 | -13.08 | 15.1 | 5.09 | 64.72 | 403.96 | -0.63 | 8.7 | -1160.0 | 5.68 | 62.5 | 514.99 | 7.88 | 56.35 | -45.2 | 7.06 | 20.48 | -41.89 | 3.16 | -3.36 | 2.6 | 0 | -100.0 | -100.0 | 167.51 | -9.88 | 233.72 |
| 22Q3 (15) | 16.99 | 816.88 | -3.41 | -3.31 | -227.72 | -128.78 | -6.98 | 27.37 | 64.5 | 0 | 100.0 | 100.0 | 13.68 | 504.73 | -52.97 | 3.09 | -19.74 | 69.78 | -0.69 | -150.36 | -590.0 | 3.50 | -1.41 | 86.64 | 5.04 | -46.95 | -61.59 | 5.86 | -35.25 | -47.82 | 3.27 | 0.62 | 9.0 | 0.01 | 0.0 | 0.0 | 185.89 | 1065.51 | 50.48 |
| 22Q2 (14) | -2.37 | -123.1 | 67.62 | -1.01 | 48.21 | 92.28 | -9.61 | -155.59 | -174.96 | -0.1 | -433.33 | -1100.0 | -3.38 | -140.67 | 83.44 | 3.85 | 109.24 | 406.58 | 1.37 | 528.12 | 785.0 | 3.55 | 91.7 | 357.92 | 9.5 | -10.55 | -17.82 | 9.05 | 3.19 | -11.45 | 3.25 | 7.62 | 8.33 | 0.01 | 0.0 | 0.0 | -19.25 | -122.14 | 65.2 |
| 22Q1 (13) | 10.26 | 34.12 | 251.33 | -1.95 | -172.76 | 71.94 | -3.76 | 70.94 | -175.81 | 0.03 | 0.0 | 400.0 | 8.31 | -19.55 | 160.52 | 1.84 | 82.18 | -40.84 | -0.32 | -540.0 | -123.36 | 1.85 | 100.23 | -53.04 | 10.62 | -26.15 | 30.31 | 8.77 | -27.82 | 29.93 | 3.02 | -1.95 | -2.58 | 0.01 | 0.0 | 0.0 | 86.95 | 73.22 | 226.45 |
| 21Q4 (12) | 7.65 | -56.51 | -58.51 | 2.68 | -76.7 | 115.71 | -12.94 | 34.18 | -1717.5 | 0.03 | 250.0 | 200.0 | 10.33 | -64.49 | 648.55 | 1.01 | -44.51 | -68.83 | -0.05 | 50.0 | 80.0 | 0.92 | -50.68 | -78.31 | 14.38 | 9.6 | 77.53 | 12.15 | 8.19 | 72.59 | 3.08 | 2.67 | 4.76 | 0.01 | 0.0 | 0.0 | 50.20 | -59.36 | -72.81 |
| 21Q3 (11) | 17.59 | 340.3 | 29.82 | 11.5 | 187.85 | 143.64 | -19.66 | -253.35 | -11.9 | -0.02 | -300.0 | -105.71 | 29.09 | 242.53 | 59.22 | 1.82 | 139.47 | 18.18 | -0.1 | 50.0 | 92.48 | 1.87 | 141.89 | -20.31 | 13.12 | 13.49 | 48.92 | 11.23 | 9.88 | 46.99 | 3.0 | 0.0 | 0.67 | 0.01 | 0.0 | 0.0 | 123.53 | 323.26 | -3.09 |
| 21Q2 (10) | -7.32 | -7.96 | -156.18 | -13.09 | -88.35 | -45.44 | 12.82 | 158.47 | 854.12 | 0.01 | 200.0 | 102.7 | -20.41 | -48.65 | -606.45 | 0.76 | -75.56 | -28.3 | -0.2 | -114.6 | 13.04 | 0.77 | -80.34 | -51.62 | 11.56 | 41.84 | 50.33 | 10.22 | 51.41 | 59.94 | 3.0 | -3.23 | 1.01 | 0.01 | 0.0 | 0.0 | -55.33 | 19.54 | -139.79 |
| 21Q1 (9) | -6.78 | -136.77 | -224.4 | -6.95 | 59.26 | -38.72 | 4.96 | 520.0 | 1027.27 | -0.01 | -200.0 | 0 | -13.73 | -1094.93 | -3220.45 | 3.11 | -4.01 | 119.01 | 1.37 | 648.0 | 314.06 | 3.94 | -7.51 | 80.71 | 8.15 | 0.62 | 29.37 | 6.75 | -4.12 | 32.09 | 3.1 | 5.44 | 5.08 | 0.01 | 0.0 | 0.0 | -68.76 | -137.25 | -201.82 |
| 20Q4 (8) | 18.44 | 36.09 | 23.26 | -17.06 | -461.44 | -940.24 | 0.8 | 104.55 | 107.76 | 0.01 | -97.14 | 150.0 | 1.38 | -92.45 | -89.64 | 3.24 | 110.39 | 202.8 | -0.25 | 81.2 | 56.9 | 4.26 | 81.19 | 183.54 | 8.1 | -8.06 | 40.87 | 7.04 | -7.85 | 46.97 | 2.94 | -1.34 | -0.34 | 0.01 | 0.0 | 0.0 | 184.58 | 44.81 | -4.38 |
| 20Q3 (7) | 13.55 | 3.99 | 34.56 | 4.72 | 152.44 | 204.42 | -17.57 | -933.53 | -46.91 | 0.35 | 194.59 | 3400.0 | 18.27 | 353.35 | 229.19 | 1.54 | 45.28 | -63.85 | -1.33 | -478.26 | -986.67 | 2.35 | 46.86 | -63.11 | 8.81 | 14.56 | 109.26 | 7.64 | 19.56 | 111.05 | 2.98 | 0.34 | 6.43 | 0.01 | 0.0 | 0.0 | 127.47 | -8.34 | -18.61 |
| 20Q2 (6) | 13.03 | 139.08 | 4243.33 | -9.0 | -79.64 | -696.03 | -1.7 | -486.36 | -126.67 | -0.37 | 0 | -1133.33 | 4.03 | 815.91 | 122.65 | 1.06 | -25.35 | -50.7 | -0.23 | 64.06 | -228.57 | 1.60 | -26.57 | -48.65 | 7.69 | 22.06 | 53.19 | 6.39 | 25.05 | 44.24 | 2.97 | 0.68 | 8.79 | 0.01 | 0.0 | 0.0 | 139.06 | 105.91 | 3223.55 |
| 20Q1 (5) | 5.45 | -63.57 | -72.24 | -5.01 | -205.49 | -260.43 | 0.44 | 104.27 | 106.55 | 0 | 100.0 | -100.0 | 0.44 | -96.7 | -97.59 | 1.42 | 32.71 | 11.81 | -0.64 | -10.34 | -611.11 | 2.18 | 45.12 | 20.6 | 6.3 | 9.57 | 6.42 | 5.11 | 6.68 | -24.74 | 2.95 | 0.0 | 10.9 | 0.01 | 0.0 | 0.0 | 67.53 | -65.01 | -67.45 |
| 19Q4 (4) | 14.96 | 48.56 | 0.0 | -1.64 | 63.72 | 0.0 | -10.31 | 13.8 | 0.0 | -0.02 | -300.0 | 0.0 | 13.32 | 140.0 | 0.0 | 1.07 | -74.88 | 0.0 | -0.58 | -486.67 | 0.0 | 1.50 | -76.43 | 0.0 | 5.75 | 36.58 | 0.0 | 4.79 | 32.32 | 0.0 | 2.95 | 5.36 | 0.0 | 0.01 | 0.0 | 0.0 | 193.03 | 23.26 | 0.0 |
| 19Q3 (3) | 10.07 | 3256.67 | 0.0 | -4.52 | -399.34 | 0.0 | -11.96 | -1494.67 | 0.0 | 0.01 | 133.33 | 0.0 | 5.55 | 206.63 | 0.0 | 4.26 | 98.14 | 0.0 | 0.15 | 314.29 | 0.0 | 6.37 | 104.42 | 0.0 | 4.21 | -16.14 | 0.0 | 3.62 | -18.28 | 0.0 | 2.8 | 2.56 | 0.0 | 0.01 | 0.0 | 0.0 | 156.61 | 3642.97 | 0.0 |
| 19Q2 (2) | 0.3 | -98.47 | 0.0 | 1.51 | 208.63 | 0.0 | -0.75 | 88.84 | 0.0 | -0.03 | -175.0 | 0.0 | 1.81 | -90.08 | 0.0 | 2.15 | 69.29 | 0.0 | -0.07 | 22.22 | 0.0 | 3.12 | 72.46 | 0.0 | 5.02 | -15.2 | 0.0 | 4.43 | -34.76 | 0.0 | 2.73 | 2.63 | 0.0 | 0.01 | 0.0 | 0.0 | 4.18 | -97.98 | 0.0 |
| 19Q1 (1) | 19.63 | 0.0 | 0.0 | -1.39 | 0.0 | 0.0 | -6.72 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 18.24 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 5.92 | 0.0 | 0.0 | 6.79 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 207.51 | 0.0 | 0.0 |
