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) | 12.61 | 301.59 | 6.29 | 0 | -10.67 | 0 | -0.07 | 0 | 18.9 | 0 | 2.28 | -20.0 | 0 | 0 | 2.55 | 4.4 | 8.37 | -43.56 | 7.14 | -40.15 | 3.39 | -8.63 | 0.02 | 0.0 | 119.53 | 496.11 |
| 2022 (9) | 3.14 | -96.57 | -7.76 | 0 | -32.87 | 0 | -1.09 | 0 | -4.62 | 0 | 2.85 | -44.66 | 0 | 0 | 2.44 | 11.53 | 14.83 | -85.04 | 11.93 | -83.76 | 3.71 | 18.91 | 0.02 | 0.0 | 20.05 | -83.23 |
| 2021 (8) | 91.56 | 132.98 | -9.3 | 0 | -20.17 | 0 | -0.44 | 0 | 82.26 | 191.39 | 5.15 | -15.57 | 0 | 0 | 2.19 | -48.3 | 99.12 | 105.6 | 73.46 | 106.99 | 3.12 | 4.7 | 0.02 | -33.33 | 119.53 | 17.1 |
| 2020 (7) | 39.3 | 98.28 | -11.07 | 0 | -10.48 | 0 | -0.19 | 0 | 28.23 | 200.96 | 6.1 | 274.23 | 0 | 0 | 4.24 | 221.98 | 48.21 | 143.61 | 35.49 | 148.7 | 2.98 | -3.87 | 0.03 | 0.0 | 102.08 | -10.39 |
| 2019 (6) | 19.82 | 6.33 | -10.44 | 0 | -8.08 | 0 | 0.09 | 0 | 9.38 | -41.15 | 1.63 | 0.0 | 0 | 0 | 1.32 | 11.44 | 19.79 | 2.01 | 14.27 | -7.04 | 3.1 | 9.15 | 0.03 | 0.0 | 113.91 | 11.34 |
| 2018 (5) | 18.64 | 49.24 | -2.7 | 0 | -5.19 | 0 | -0.42 | 0 | 15.94 | 378.68 | 1.63 | -26.24 | 0.01 | 0 | 1.18 | -37.79 | 19.4 | 69.43 | 15.35 | 88.57 | 2.84 | -4.7 | 0.03 | 0.0 | 102.31 | -8.67 |
| 2017 (4) | 12.49 | 192.51 | -9.16 | 0 | -4.42 | 0 | -0.63 | 0 | 3.33 | -28.69 | 2.21 | 34.76 | 0 | 0 | 1.90 | 9.93 | 11.45 | 17.44 | 8.14 | 6.41 | 2.98 | -11.31 | 0.03 | 0.0 | 112.02 | 189.62 |
| 2016 (3) | 4.27 | -75.83 | 0.4 | -91.07 | -8.77 | 0 | -0.25 | 0 | 4.67 | -78.92 | 1.64 | -7.87 | 0 | 0 | 1.73 | -6.27 | 9.75 | -31.39 | 7.65 | -33.99 | 3.36 | -13.62 | 0.03 | 50.0 | 38.68 | -66.07 |
| 2015 (2) | 17.67 | 86.79 | 4.48 | 0 | -5.26 | 0 | -0.18 | 0 | 22.15 | 233.08 | 1.78 | 64.81 | 0 | 0 | 1.84 | 39.8 | 14.21 | 461.66 | 11.59 | 401.73 | 3.89 | -2.99 | 0.02 | -33.33 | 114.00 | -23.48 |
| 2014 (1) | 9.46 | 2.6 | -2.81 | 0 | -2.28 | 0 | -0.15 | 0 | 6.65 | 0 | 1.08 | -65.5 | 0 | 0 | 1.32 | -64.09 | 2.53 | -26.88 | 2.31 | -28.92 | 4.01 | 1.01 | 0.03 | 0.0 | 148.98 | 17.15 |
| 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) | 2.57 | -51.14 | 12.72 | -2.02 | 55.31 | 92.18 | 0.88 | 177.19 | -31.25 | 0.6 | 215.79 | 6100.0 | 0.55 | -25.68 | 102.34 | 0.51 | 0.0 | 8.51 | 0 | 0 | 0 | 2.43 | 12.64 | 15.03 | 2.29 | 23.78 | 13.37 | 1.03 | -47.45 | 24.1 | 0.84 | -2.33 | -8.7 | 0.01 | 0.0 | 0.0 | 136.70 | -26.45 | 5.52 |
| 23Q3 (19) | 5.26 | 6.26 | -11.0 | -4.52 | -151.19 | -140.68 | -1.14 | 87.62 | -231.03 | 0.19 | -77.11 | 159.38 | 0.74 | -94.63 | -95.65 | 0.51 | -3.77 | -28.17 | 0 | 0 | 0 | 2.16 | -8.42 | -23.48 | 1.85 | -8.42 | -7.5 | 1.96 | -17.3 | 20.99 | 0.86 | 0.0 | -11.34 | 0.01 | 0.0 | 0.0 | 185.87 | 21.66 | -18.23 |
| 23Q2 (18) | 4.95 | 2850.0 | 176.63 | 8.83 | 120.75 | 92.37 | -9.21 | -667.5 | 73.55 | 0.83 | 149.11 | 225.76 | 13.78 | 260.73 | 836.9 | 0.53 | -27.4 | -45.36 | 0 | 0 | 0 | 2.36 | -27.69 | -16.42 | 2.02 | -8.18 | -58.44 | 2.37 | 32.4 | -35.95 | 0.86 | 2.38 | -7.53 | 0.01 | 0.0 | 0.0 | 152.78 | 2340.74 | 209.74 |
| 23Q1 (17) | -0.18 | -107.89 | -112.68 | 4.0 | 115.49 | 69.49 | -1.2 | -193.75 | -471.43 | -1.69 | -16800.0 | -1590.0 | 3.82 | 116.23 | 1.06 | 0.73 | 55.32 | 2.82 | 0 | 0 | 0 | 3.26 | 54.21 | 60.57 | 2.2 | 8.91 | -63.03 | 1.79 | 115.66 | -69.03 | 0.84 | -8.7 | -6.67 | 0.01 | 0.0 | 0.0 | -6.82 | -105.26 | -132.12 |
| 22Q4 (16) | 2.28 | -61.42 | -87.53 | -25.82 | -332.4 | -434.89 | 1.28 | 47.13 | 82.86 | -0.01 | 96.88 | -125.0 | -23.54 | -238.31 | -190.57 | 0.47 | -33.8 | -74.59 | 0 | 0 | 0 | 2.12 | -25.07 | -55.35 | 2.02 | 1.0 | -81.3 | 0.83 | -48.77 | -87.27 | 0.92 | -5.15 | -4.17 | 0.01 | 0.0 | 0.0 | 129.55 | -43.01 | -46.92 |
| 22Q3 (15) | 5.91 | 191.49 | -70.08 | 11.11 | 142.05 | 315.73 | 0.87 | 102.5 | 166.41 | -0.32 | 51.52 | -33.33 | 17.02 | 1010.16 | 16.58 | 0.71 | -26.8 | -16.47 | 0 | 0 | 0 | 2.82 | 0.03 | 81.17 | 2.0 | -58.85 | -89.88 | 1.62 | -56.22 | -89.03 | 0.97 | 4.3 | 29.33 | 0.01 | 0.0 | 0 | 227.31 | 263.27 | 78.62 |
| 22Q2 (14) | -6.46 | -554.93 | -124.88 | 4.59 | 94.49 | 177.8 | -34.82 | -16480.95 | -78.75 | -0.66 | -560.0 | -266.67 | -1.87 | -149.47 | -109.32 | 0.97 | 36.62 | -17.09 | 0 | 0 | 0 | 2.82 | 38.93 | 73.8 | 4.86 | -18.32 | -85.64 | 3.7 | -35.99 | -85.4 | 0.93 | 3.33 | 30.99 | 0.01 | 0.0 | 0 | -139.22 | -755.92 | -239.76 |
| 22Q1 (13) | 1.42 | -92.23 | -94.85 | 2.36 | -69.39 | 139.6 | -0.21 | -130.0 | -162.5 | -0.1 | -350.0 | -66.67 | 3.78 | -85.46 | -82.5 | 0.71 | -61.62 | -44.09 | 0 | 0 | 0 | 2.03 | -57.12 | 11.22 | 5.95 | -44.91 | -82.85 | 5.78 | -11.35 | -78.46 | 0.9 | -6.25 | 28.57 | 0.01 | 0.0 | 0.0 | 21.23 | -91.3 | -78.79 |
| 21Q4 (12) | 18.28 | -7.44 | 2.64 | 7.71 | 249.71 | 215.59 | 0.7 | 153.44 | -15.66 | 0.04 | 116.67 | 125.0 | 25.99 | 78.01 | 133.3 | 1.85 | 117.65 | -8.42 | 0 | 0 | 0 | 4.74 | 204.04 | 31.24 | 10.8 | -45.37 | -58.76 | 6.52 | -55.86 | -66.6 | 0.96 | 28.0 | 39.13 | 0.01 | 0 | 0.0 | 244.06 | 91.79 | 177.08 |
| 21Q3 (11) | 19.75 | -23.92 | 176.22 | -5.15 | 12.71 | -336.24 | -1.31 | 93.28 | 90.07 | -0.24 | -33.33 | -500.0 | 14.6 | -27.22 | 56.48 | 0.85 | -27.35 | -59.13 | 0 | 0 | 0 | 1.56 | -4.04 | -74.16 | 19.77 | -41.6 | 67.54 | 14.77 | -41.74 | 81.23 | 0.75 | 5.63 | 0.0 | 0 | 0 | -100.0 | 127.26 | 27.75 | 58.58 |
| 21Q2 (10) | 25.96 | -5.81 | 199.08 | -5.9 | 1.01 | 47.65 | -19.48 | -24250.0 | -898.36 | -0.18 | -200.0 | -800.0 | 20.06 | -7.13 | 874.52 | 1.17 | -7.87 | -7.87 | 0 | 0 | 0 | 1.62 | -11.1 | -65.35 | 33.85 | -2.45 | 459.5 | 25.35 | -5.52 | 502.14 | 0.71 | 1.43 | -7.79 | 0 | -100.0 | -100.0 | 99.62 | -0.46 | -42.73 |
| 21Q1 (9) | 27.56 | 54.74 | 386.07 | -5.96 | 10.64 | -227.08 | -0.08 | -109.64 | 85.45 | -0.06 | 62.5 | -250.0 | 21.6 | 93.9 | 108.49 | 1.27 | -37.13 | 76.39 | 0 | 0 | 0 | 1.83 | -49.4 | -32.82 | 34.7 | 32.49 | 732.13 | 26.83 | 37.45 | 643.21 | 0.7 | 1.45 | -9.09 | 0.01 | 0.0 | 0.0 | 100.07 | 13.61 | -22.52 |
| 20Q4 (8) | 17.81 | 149.09 | 246.5 | -6.67 | -405.96 | -7.41 | 0.83 | 106.29 | 1760.0 | -0.16 | -300.0 | -500.0 | 11.14 | 19.4 | 1141.12 | 2.02 | -2.88 | 220.63 | 0 | 0 | 0 | 3.61 | -40.14 | 70.57 | 26.19 | 121.95 | 449.06 | 19.52 | 139.51 | 537.91 | 0.69 | -8.0 | -10.39 | 0.01 | 0.0 | 0 | 88.08 | 9.76 | -34.37 |
| 20Q3 (7) | 7.15 | -17.63 | 51.16 | 2.18 | 119.34 | 164.12 | -13.19 | -640.57 | -66.54 | -0.04 | -100.0 | 91.3 | 9.33 | 460.23 | 601.5 | 2.08 | 63.78 | 447.37 | 0 | 0 | 0 | 6.03 | 28.69 | 409.12 | 11.8 | 95.04 | 171.26 | 8.15 | 93.59 | 200.74 | 0.75 | -2.6 | -2.6 | 0.01 | 0.0 | 0.0 | 80.25 | -53.87 | -40.79 |
| 20Q2 (6) | 8.68 | 53.09 | 29.75 | -11.27 | -340.3 | -405.42 | 2.44 | 543.64 | 6000.0 | -0.02 | -150.0 | -103.23 | -2.59 | -125.0 | -124.95 | 1.27 | 76.39 | 273.53 | 0 | 0 | 100.0 | 4.69 | 72.35 | 318.19 | 6.05 | 45.08 | 26.57 | 4.21 | 16.62 | 4.47 | 0.77 | 0.0 | -1.28 | 0.01 | 0.0 | 0.0 | 173.95 | 34.68 | 25.33 |
| 20Q1 (5) | 5.67 | 10.31 | 73.93 | 4.69 | 175.52 | 203.99 | -0.55 | -1000.0 | -243.75 | 0.04 | 0.0 | 136.36 | 10.36 | 1068.22 | 928.8 | 0.72 | 14.29 | 157.14 | 0 | 0 | -100.0 | 2.72 | 28.49 | 208.12 | 4.17 | -12.58 | -29.32 | 3.61 | 17.97 | -19.24 | 0.77 | 0.0 | -2.53 | 0.01 | 0 | 0.0 | 129.16 | -3.76 | 108.79 |
| 19Q4 (4) | 5.14 | 8.67 | 0.0 | -6.21 | -82.65 | 0.0 | -0.05 | 99.37 | 0.0 | 0.04 | 108.7 | 0.0 | -1.07 | -180.45 | 0.0 | 0.63 | 65.79 | 0.0 | 0 | 0 | 0.0 | 2.12 | 78.65 | 0.0 | 4.77 | 9.66 | 0.0 | 3.06 | 12.92 | 0.0 | 0.77 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 134.20 | -0.98 | 0.0 |
| 19Q3 (3) | 4.73 | -29.3 | 0.0 | -3.4 | -192.14 | 0.0 | -7.92 | -19900.0 | 0.0 | -0.46 | -174.19 | 0.0 | 1.33 | -87.19 | 0.0 | 0.38 | 11.76 | 0.0 | 0 | 100.0 | 0.0 | 1.18 | 5.7 | 0.0 | 4.35 | -9.0 | 0.0 | 2.71 | -32.75 | 0.0 | 0.77 | -1.28 | 0.0 | 0.01 | 0.0 | 0.0 | 135.53 | -2.35 | 0.0 |
| 19Q2 (2) | 6.69 | 105.21 | 0.0 | 3.69 | 181.82 | 0.0 | 0.04 | 125.0 | 0.0 | 0.62 | 663.64 | 0.0 | 10.38 | 930.4 | 0.0 | 0.34 | 21.43 | 0.0 | -0.02 | -200.0 | 0.0 | 1.12 | 26.99 | 0.0 | 4.78 | -18.98 | 0.0 | 4.03 | -9.84 | 0.0 | 0.78 | -1.27 | 0.0 | 0.01 | 0.0 | 0.0 | 138.80 | 124.37 | 0.0 |
| 19Q1 (1) | 3.26 | 0.0 | 0.0 | -4.51 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 5.9 | 0.0 | 0.0 | 4.47 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 61.86 | 0.0 | 0.0 |
