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) | 30.64 | 195.47 | -80.55 | 0 | -21.78 | 0 | -1.26 | 0 | -49.91 | 0 | 10.48 | -66.84 | 0.16 | 0 | 5.86 | -56.64 | 1.51 | -91.32 | -4.94 | 0 | 13.01 | 8.6 | 0.33 | -63.74 | 364.76 | 592.24 |
| 2022 (9) | 10.37 | -73.07 | 17.94 | 0 | 7.01 | -81.84 | 1.43 | 0 | 28.31 | 0 | 31.6 | -6.12 | -3.24 | 0 | 13.52 | -1.1 | 17.39 | -66.41 | 6.79 | -80.0 | 11.98 | 26.77 | 0.91 | -13.33 | 52.69 | -39.18 |
| 2021 (8) | 38.51 | 17.98 | -42.81 | 0 | 38.61 | 0 | -1.55 | 0 | -4.3 | 0 | 33.66 | 10.47 | -0.12 | 0 | 13.67 | -23.24 | 51.77 | 268.73 | 33.95 | 366.99 | 9.45 | -3.18 | 1.05 | -25.53 | 86.64 | -51.05 |
| 2020 (7) | 32.64 | -41.04 | -57.61 | 0 | -18.2 | 0 | -0.83 | 0 | -24.97 | 0 | 30.47 | 14.42 | -0.12 | 0 | 17.81 | 48.97 | 14.04 | -34.7 | 7.27 | -37.76 | 9.76 | -1.41 | 1.41 | 90.54 | 177.01 | -28.63 |
| 2019 (6) | 55.36 | 66.9 | -70.84 | 0 | -9.9 | 0 | 0.93 | 20.78 | -15.48 | 0 | 26.63 | -31.89 | -2.49 | 0 | 11.96 | -25.28 | 21.5 | -53.56 | 11.68 | -60.99 | 9.9 | 15.25 | 0.74 | 12.12 | 248.03 | 193.04 |
| 2018 (5) | 33.17 | 27.19 | -44.21 | 0 | 73.98 | 159.85 | 0.77 | 0 | -11.04 | 0 | 39.1 | 14.93 | -2.22 | 0 | 16.00 | -5.38 | 46.3 | 27.16 | 29.94 | 31.72 | 8.59 | 11.13 | 0.66 | -4.35 | 84.64 | 1.09 |
| 2017 (4) | 26.08 | 29.3 | -28.47 | 0 | 28.47 | 0 | -0.71 | 0 | -2.39 | 0 | 34.02 | 53.24 | -0.03 | 0 | 16.91 | 21.05 | 36.41 | 24.05 | 22.73 | 54.52 | 7.73 | -10.64 | 0.69 | 2.99 | 83.72 | -0.25 |
| 2016 (3) | 20.17 | -43.77 | -19.38 | 0 | -6.04 | 0 | -1.38 | 0 | 0.79 | -97.49 | 22.2 | 212.68 | 0 | 0 | 13.97 | 231.61 | 29.35 | 40.63 | 14.71 | 72.86 | 8.65 | -3.03 | 0.67 | 0.0 | 83.94 | -57.65 |
| 2015 (2) | 35.87 | 65.53 | -4.42 | 0 | -26.72 | 0 | 2.94 | 52.33 | 31.45 | -29.69 | 7.1 | 12.88 | -0.13 | 0 | 4.21 | 47.4 | 20.87 | 6.53 | 8.51 | -66.82 | 8.92 | 1.48 | 0.67 | -25.56 | 198.18 | 223.19 |
| 2014 (1) | 21.67 | -21.4 | 23.06 | 0 | -15.29 | 0 | 1.93 | 0 | 44.73 | 101.49 | 6.29 | -31.63 | -0.54 | 0 | 2.86 | -33.08 | 19.59 | -3.83 | 25.65 | 216.67 | 8.79 | -0.23 | 0.9 | -6.25 | 61.32 | -60.26 |
| 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) | 9.02 | 78.26 | -53.31 | -5.82 | -1977.42 | -112.49 | -2.94 | -117.78 | 72.47 | 0.93 | 160.78 | -80.82 | 3.2 | -40.41 | -95.15 | 3.55 | 155.4 | -25.58 | 0.42 | 2200.0 | 114.43 | 7.98 | 170.67 | -6.0 | 1.52 | 157.63 | -45.13 | -1.62 | -1900.0 | -105.06 | 3.39 | 2.73 | 4.63 | 0.06 | 0.0 | -79.31 | 492.90 | 236.07 | -30.1 |
| 23Q3 (19) | 5.06 | -16.5 | 370.59 | 0.31 | -85.97 | 100.72 | -1.35 | 79.82 | -321.88 | -1.53 | -121.74 | -22.4 | 5.37 | -35.07 | 111.95 | 1.39 | -44.62 | -79.91 | -0.02 | -100.0 | 88.24 | 2.95 | -52.13 | -71.48 | 0.59 | 117.2 | -92.9 | 0.09 | 102.49 | -98.36 | 3.3 | 3.12 | 7.49 | 0.06 | 20.0 | -71.43 | 146.67 | 0 | 788.63 |
| 23Q2 (18) | 6.06 | -42.29 | 369.33 | 2.21 | 102.86 | -78.16 | -6.69 | 38.11 | -388.36 | -0.69 | -1825.0 | 59.88 | 8.27 | 112.39 | 5.08 | 2.51 | -16.89 | -72.11 | -0.01 | 95.65 | 92.86 | 6.16 | -5.38 | -60.0 | -3.43 | -221.2 | -223.83 | -3.62 | -1823.81 | -7140.0 | 3.2 | 2.56 | 7.74 | 0.05 | -68.75 | -76.19 | 0.00 | -100.0 | 100.0 |
| 23Q1 (17) | 10.5 | -45.65 | 317.39 | -77.26 | -265.76 | -1900.93 | -10.81 | -1.22 | -168.9 | 0.04 | -99.18 | 108.89 | -66.76 | -201.26 | -12262.96 | 3.02 | -36.69 | -72.34 | -0.23 | 92.1 | -1050.0 | 6.51 | -23.33 | -68.93 | 2.83 | 2.17 | -20.28 | 0.21 | 126.58 | -90.14 | 3.12 | -3.7 | 15.99 | 0.16 | -44.83 | -15.79 | 300.86 | -57.33 | 412.07 |
| 22Q4 (16) | 19.32 | 1133.16 | -52.01 | 46.61 | 208.19 | 172.47 | -10.68 | -3237.5 | -180.0 | 4.85 | 488.0 | 7.06 | 65.93 | 246.67 | 374.02 | 4.77 | -31.07 | -56.36 | -2.91 | -1611.76 | -2138.46 | 8.49 | -17.88 | -38.24 | 2.77 | -66.67 | -92.26 | -0.79 | -114.36 | -103.9 | 3.24 | 5.54 | 33.33 | 0.29 | 38.1 | 141.67 | 705.11 | 3410.62 | 299.49 |
| 22Q3 (15) | -1.87 | 16.89 | -135.62 | -43.08 | -525.69 | -335.02 | -0.32 | -113.79 | -103.09 | -1.25 | 27.33 | 42.4 | -44.95 | -671.16 | -290.63 | 6.92 | -23.11 | -8.22 | -0.17 | -21.43 | -1600.0 | 10.34 | -32.85 | -25.68 | 8.31 | 200.0 | 46.05 | 5.5 | 11100.0 | -14.86 | 3.07 | 3.37 | 46.19 | 0.21 | 0.0 | 50.0 | -21.30 | 70.37 | -135.29 |
| 22Q2 (14) | -2.25 | 53.42 | 62.31 | 10.12 | 135.9 | 142.11 | 2.32 | -85.21 | -62.03 | -1.72 | -282.22 | 49.11 | 7.87 | 1557.41 | 539.66 | 9.0 | -17.58 | 23.12 | -0.14 | -600.0 | -1500.0 | 15.40 | -26.52 | 23.92 | 2.77 | -21.97 | -32.77 | -0.05 | -102.35 | -101.69 | 2.97 | 10.41 | 20.73 | 0.21 | 10.53 | -47.5 | -71.88 | 25.44 | 30.04 |
| 22Q1 (13) | -4.83 | -112.0 | -373.53 | 4.29 | 106.67 | 524.75 | 15.69 | 17.53 | 78.7 | -0.45 | -109.93 | 13.46 | -0.54 | 97.76 | 73.4 | 10.92 | -0.09 | 38.58 | -0.02 | 84.62 | -200.0 | 20.96 | 52.44 | 42.65 | 3.55 | -90.09 | -42.18 | 2.13 | -89.49 | -50.35 | 2.69 | 10.7 | 9.8 | 0.19 | 58.33 | -51.28 | -96.41 | -154.62 | -573.91 |
| 21Q4 (12) | 40.26 | 666.86 | 353.89 | -64.32 | -450.9 | -594.6 | 13.35 | 28.74 | 312.24 | 4.53 | 308.76 | 5562.5 | -24.06 | -202.04 | -6069.23 | 10.93 | 44.96 | 21.31 | -0.13 | -1200.0 | -165.0 | 13.75 | -1.18 | -24.97 | 35.81 | 529.35 | 389.21 | 20.26 | 213.62 | 312.63 | 2.43 | 15.71 | -2.8 | 0.12 | -14.29 | -71.43 | 176.50 | 192.49 | 55.81 |
| 21Q3 (11) | 5.25 | 187.94 | -30.65 | 18.33 | 338.52 | 447.16 | 10.37 | 69.72 | 204.43 | -2.17 | 35.8 | -185.53 | 23.58 | 1417.32 | 929.69 | 7.54 | 3.15 | 135.62 | -0.01 | -200.0 | 98.0 | 13.91 | 11.96 | 113.19 | 5.69 | 38.11 | -23.62 | 6.46 | 118.98 | 28.43 | 2.1 | -14.63 | -12.86 | 0.14 | -65.0 | -68.89 | 60.34 | 158.73 | -37.1 |
| 21Q2 (10) | -5.97 | -485.29 | -117.51 | 4.18 | 513.86 | 112.66 | 6.11 | -30.41 | 385.51 | -3.38 | -550.0 | -966.67 | -1.79 | 11.82 | -267.29 | 7.31 | -7.23 | -13.49 | 0.01 | -50.0 | -97.92 | 12.43 | -15.42 | -58.58 | 4.12 | -32.9 | 405.19 | 2.95 | -31.24 | 229.96 | 2.46 | 0.41 | 1.65 | 0.4 | 2.56 | 42.86 | -102.75 | -618.27 | -101.3 |
| 21Q1 (9) | -1.02 | -111.5 | 93.47 | -1.01 | 89.09 | 89.95 | 8.78 | 239.59 | 4290.0 | -0.52 | -750.0 | 3.7 | -2.03 | -420.51 | 92.09 | 7.88 | -12.54 | -19.67 | 0.02 | -90.0 | 106.9 | 14.69 | -19.81 | -33.12 | 6.14 | -16.12 | 940.68 | 4.29 | -12.63 | 1172.5 | 2.45 | -2.0 | 0.82 | 0.39 | -7.14 | 44.44 | -14.31 | -112.63 | 97.89 |
| 20Q4 (8) | 8.87 | 17.17 | 174.79 | -9.26 | -75.38 | -22.32 | -6.29 | 36.66 | 13.36 | 0.08 | 110.53 | -50.0 | -0.39 | -117.03 | 97.99 | 9.01 | 181.56 | 44.86 | 0.2 | 140.0 | 115.15 | 18.32 | 180.76 | 5.36 | 7.32 | -1.74 | 324.54 | 4.91 | -2.39 | 233.06 | 2.5 | 3.73 | -3.1 | 0.42 | -6.67 | 100.0 | 113.28 | 18.07 | 0 |
| 20Q3 (7) | 7.57 | -77.79 | -25.71 | -5.28 | 84.01 | 48.89 | -9.93 | -364.02 | 38.78 | -0.76 | -294.87 | -157.14 | 2.29 | 114.02 | 1735.71 | 3.2 | -62.13 | -67.08 | -0.5 | -204.17 | 21.88 | 6.53 | -78.25 | -56.94 | 7.45 | 651.85 | -9.7 | 5.03 | 321.59 | -2.14 | 2.41 | -0.41 | -2.82 | 0.45 | 60.71 | 136.84 | 95.94 | -98.79 | -26.46 |
| 20Q2 (6) | 34.09 | 318.39 | 4445.33 | -33.02 | -228.56 | -411.94 | -2.14 | -1170.0 | 80.15 | 0.39 | 172.22 | 1850.0 | 1.07 | 104.17 | 118.77 | 8.45 | -13.86 | 11.18 | 0.48 | 265.52 | 785.71 | 30.00 | 36.56 | 145.18 | -1.35 | -328.81 | -124.68 | -2.27 | -467.5 | -184.7 | 2.42 | -0.41 | -0.82 | 0.28 | 3.7 | 55.56 | 7927.91 | 1268.11 | 55923.88 |
| 20Q1 (5) | -15.61 | -31.62 | -243.21 | -10.05 | -32.76 | -77.25 | 0.2 | 102.75 | -99.25 | -0.54 | -437.5 | 6.9 | -25.66 | -32.06 | -590.63 | 9.81 | 57.72 | 90.12 | -0.29 | 78.03 | 36.96 | 21.97 | 26.32 | 158.36 | 0.59 | 118.1 | -94.61 | -0.4 | 89.16 | -105.3 | 2.43 | -5.81 | 1.25 | 0.27 | 28.57 | 68.75 | -678.70 | 0 | -729.51 |
| 19Q4 (4) | -11.86 | -216.39 | 0.0 | -7.57 | 26.72 | 0.0 | -7.26 | 55.24 | 0.0 | 0.16 | -87.97 | 0.0 | -19.43 | -13778.57 | 0.0 | 6.22 | -36.01 | 0.0 | -1.32 | -106.25 | 0.0 | 17.39 | 14.75 | 0.0 | -3.26 | -139.52 | 0.0 | -3.69 | -171.79 | 0.0 | 2.58 | 4.03 | 0.0 | 0.21 | 10.53 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 10.19 | 1258.67 | 0.0 | -10.33 | -60.16 | 0.0 | -16.22 | -50.46 | 0.0 | 1.33 | 6550.0 | 0.0 | -0.14 | 97.54 | 0.0 | 9.72 | 27.89 | 0.0 | -0.64 | -814.29 | 0.0 | 15.15 | 23.87 | 0.0 | 8.25 | 50.82 | 0.0 | 5.14 | 91.79 | 0.0 | 2.48 | 1.64 | 0.0 | 0.19 | 5.56 | 0.0 | 130.47 | 822.01 | 0.0 |
| 19Q2 (2) | 0.75 | -93.12 | 0.0 | -6.45 | -13.76 | 0.0 | -10.78 | -140.65 | 0.0 | 0.02 | 103.45 | 0.0 | -5.7 | -208.99 | 0.0 | 7.6 | 47.29 | 0.0 | -0.07 | 84.78 | 0.0 | 12.23 | 43.9 | 0.0 | 5.47 | -50.05 | 0.0 | 2.68 | -64.5 | 0.0 | 2.44 | 1.67 | 0.0 | 0.18 | 12.5 | 0.0 | 14.15 | -86.87 | 0.0 |
| 19Q1 (1) | 10.9 | 0.0 | 0.0 | -5.67 | 0.0 | 0.0 | 26.52 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 5.23 | 0.0 | 0.0 | 5.16 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 8.50 | 0.0 | 0.0 | 10.95 | 0.0 | 0.0 | 7.55 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 107.81 | 0.0 | 0.0 |
