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) | 104.51 | -23.57 | -65.69 | 0 | -43.39 | 0 | -1.85 | 0 | 38.82 | -37.13 | 66.14 | -10.63 | 0.01 | 0 | 9.86 | 1.81 | 52.19 | -48.44 | 41.68 | -47.91 | 55.17 | 8.54 | 0.68 | 25.93 | 107.16 | 2.96 |
| 2022 (9) | 136.74 | 52.34 | -74.99 | 0 | -35.57 | 0 | 8.69 | 0 | 61.75 | 1067.3 | 74.01 | -16.19 | 0 | 0 | 9.68 | -30.85 | 101.22 | 48.53 | 80.01 | 55.66 | 50.83 | 13.23 | 0.54 | 35.0 | 104.08 | 12.12 |
| 2021 (8) | 89.76 | 4.2 | -84.47 | 0 | -10.89 | 0 | -0.8 | 0 | 5.29 | -75.01 | 88.31 | 36.75 | 0 | 0 | 14.01 | 31.24 | 68.15 | 2.67 | 51.4 | 10.18 | 44.89 | 10.73 | 0.4 | 2.56 | 92.83 | -5.62 |
| 2020 (7) | 86.14 | 11.75 | -64.97 | 0 | -13.3 | 0 | -4.44 | 0 | 21.17 | -35.2 | 64.58 | 49.46 | -0.05 | 0 | 10.67 | 38.73 | 66.38 | 8.04 | 46.65 | 22.06 | 40.54 | 5.41 | 0.39 | 8.33 | 98.36 | -1.7 |
| 2019 (6) | 77.08 | 50.4 | -44.41 | 0 | -7.8 | 0 | 0.4 | -86.62 | 32.67 | 0 | 43.21 | -20.61 | -0.21 | 0 | 7.69 | -28.17 | 61.44 | 32.96 | 38.22 | 59.25 | 38.46 | 8.89 | 0.36 | -12.2 | 100.05 | 16.61 |
| 2018 (5) | 51.25 | -20.97 | -53.4 | 0 | -8.41 | 0 | 2.99 | 0 | -2.15 | 0 | 54.43 | 11.06 | 0 | 0 | 10.71 | 17.91 | 46.21 | -19.75 | 24.0 | -32.9 | 35.32 | 11.7 | 0.41 | 5.13 | 85.80 | -10.32 |
| 2017 (4) | 64.85 | 20.56 | -49.6 | 0 | 6.66 | 0 | -3.78 | 0 | 15.25 | 1226.09 | 49.01 | -7.6 | -0.05 | 0 | 9.08 | -22.07 | 57.58 | 66.9 | 35.77 | 120.12 | 31.62 | 4.39 | 0.39 | -9.3 | 95.68 | -16.45 |
| 2016 (3) | 53.79 | -25.53 | -52.64 | 0 | -24.05 | 0 | 1.06 | -66.56 | 1.15 | -92.67 | 53.04 | -9.27 | 0 | 0 | 11.65 | -11.53 | 34.5 | -22.87 | 16.25 | -43.32 | 30.29 | 7.83 | 0.43 | 2.38 | 114.52 | -9.34 |
| 2015 (2) | 72.23 | 68.72 | -56.54 | 0 | -9.22 | 0 | 3.17 | 10.84 | 15.69 | 0 | 58.46 | 19.06 | -0.02 | 0 | 13.17 | -9.19 | 44.73 | 56.89 | 28.67 | 44.29 | 28.09 | 16.7 | 0.42 | 13.51 | 126.32 | 30.75 |
| 2014 (1) | 42.81 | -10.98 | -49.48 | 0 | 21.93 | 0 | 2.86 | 4666.67 | -6.67 | 0 | 49.1 | 61.89 | -0.27 | 0 | 14.51 | 47.77 | 28.51 | 3.04 | 19.87 | 7.17 | 24.07 | 13.11 | 0.37 | 23.33 | 96.61 | -19.4 |
| 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) | 35.59 | 464.92 | 25.1 | -12.19 | 26.3 | 36.84 | -20.83 | -261.47 | -585.2 | -0.29 | 88.4 | 69.79 | 23.4 | 328.52 | 155.74 | 13.64 | -9.37 | -28.44 | 0 | -100.0 | 0 | 6.78 | -11.78 | -25.88 | 20.83 | 18.62 | -30.87 | 15.31 | -8.87 | -29.19 | 14.13 | 2.17 | 6.08 | 0.2 | 11.11 | 25.0 | 120.07 | 487.22 | 48.14 |
| 23Q3 (19) | 6.3 | -81.7 | -75.01 | -16.54 | 16.55 | -1.47 | 12.9 | 170.03 | 276.71 | -2.5 | -170.22 | -164.6 | -10.24 | -170.14 | -214.93 | 15.05 | -21.82 | -5.17 | 0.01 | 0 | 0 | 7.68 | -44.68 | 5.0 | 17.56 | 223.99 | -39.36 | 16.8 | 180.0 | -33.15 | 13.83 | 1.1 | 8.47 | 0.18 | 20.0 | 28.57 | 20.45 | -88.22 | -69.16 |
| 23Q2 (18) | 34.42 | 22.1 | -29.5 | -19.82 | -15.7 | -11.79 | -18.42 | -8.04 | 19.63 | 3.56 | 235.88 | -35.04 | 14.6 | 32.01 | -53.04 | 19.25 | 5.77 | 9.19 | 0 | 0 | 0 | 13.88 | 2.96 | 28.63 | 5.42 | -35.32 | -70.07 | 6.0 | 67.6 | -58.33 | 13.68 | 1.11 | 9.62 | 0.15 | 7.14 | 25.0 | 173.58 | 6.21 | -4.0 |
| 23Q1 (17) | 28.19 | -0.91 | -17.72 | -17.13 | 11.24 | 20.91 | -17.05 | -460.86 | -641.3 | -2.62 | -172.92 | -945.16 | 11.06 | 20.87 | -12.22 | 18.2 | -4.51 | -15.19 | 0 | 0 | 0 | 13.49 | 47.49 | 10.28 | 8.38 | -72.19 | -65.11 | 3.58 | -83.44 | -81.02 | 13.53 | 1.58 | 10.18 | 0.14 | -12.5 | 16.67 | 163.42 | 101.62 | 49.11 |
| 22Q4 (16) | 28.45 | 12.85 | 99.09 | -19.3 | -18.4 | -11.43 | -3.04 | 58.36 | 18.28 | -0.96 | -124.81 | 33.33 | 9.15 | 2.69 | 401.98 | 19.06 | 20.1 | 9.73 | 0 | 0 | 0 | 9.14 | 24.97 | 3.88 | 30.13 | 4.04 | 16.2 | 21.62 | -13.97 | 6.66 | 13.32 | 4.47 | 10.54 | 0.16 | 14.29 | 45.45 | 81.05 | 22.24 | 83.95 |
| 22Q3 (15) | 25.21 | -48.36 | 31.71 | -16.3 | 8.07 | 0.06 | -7.3 | 68.15 | 28.29 | 3.87 | -29.38 | 442.48 | 8.91 | -71.34 | 214.84 | 15.87 | -9.98 | -18.62 | 0 | 0 | 0 | 7.32 | -32.22 | -34.14 | 28.96 | 59.91 | 36.22 | 25.13 | 74.51 | 60.47 | 12.75 | 2.16 | 11.94 | 0.14 | 16.67 | 40.0 | 66.31 | -63.33 | -5.94 |
| 22Q2 (14) | 48.82 | 42.5 | 95.05 | -17.73 | 18.14 | 42.86 | -22.92 | -896.52 | -1043.21 | 5.48 | 1667.74 | 1236.59 | 31.09 | 146.75 | 618.17 | 17.63 | -17.85 | -44.37 | 0 | 0 | 0 | 10.79 | -11.73 | -57.91 | 18.11 | -24.6 | 119.52 | 14.4 | -23.65 | 134.15 | 12.48 | 1.63 | 16.2 | 0.12 | 0.0 | 20.0 | 180.81 | 64.98 | 22.73 |
| 22Q1 (13) | 34.26 | 139.75 | 9.42 | -21.66 | -25.06 | -9.39 | -2.3 | 38.17 | -496.55 | 0.31 | 121.53 | -77.21 | 12.6 | 515.84 | 9.47 | 21.46 | 23.55 | 8.66 | 0 | 0 | 0 | 12.23 | 38.94 | -16.98 | 24.02 | -7.37 | 88.99 | 18.86 | -6.96 | 102.58 | 12.28 | 1.91 | 14.55 | 0.12 | 9.09 | 20.0 | 109.60 | 148.72 | -29.54 |
| 21Q4 (12) | 14.29 | -25.34 | -35.8 | -17.32 | -6.19 | 34.67 | -3.72 | 63.46 | -165.71 | -1.44 | -27.43 | 38.98 | -3.03 | -207.07 | 28.71 | 17.37 | -10.92 | -34.08 | 0 | 0 | 100.0 | 8.80 | -20.77 | -39.44 | 25.93 | 21.97 | 38.37 | 20.27 | 29.44 | 56.4 | 12.05 | 5.79 | 14.22 | 0.11 | 10.0 | 10.0 | 44.06 | -37.5 | -53.26 |
| 21Q3 (11) | 19.14 | -23.53 | -15.08 | -16.31 | 47.44 | -39.4 | -10.18 | -518.93 | -36.83 | -1.13 | -375.61 | 57.84 | 2.83 | 147.17 | -73.89 | 19.5 | -38.47 | 66.81 | 0 | 0 | 0 | 11.11 | -56.68 | 60.38 | 21.26 | 157.7 | 3.96 | 15.66 | 154.63 | 8.83 | 11.39 | 6.05 | 11.78 | 0.1 | 0.0 | 0.0 | 70.50 | -52.15 | -22.81 |
| 21Q2 (10) | 25.03 | -20.06 | 287.46 | -31.03 | -56.72 | -92.61 | 2.43 | 318.97 | 147.28 | 0.41 | -69.85 | -38.81 | -6.0 | -152.13 | 37.82 | 31.69 | 60.46 | 97.82 | 0 | 0 | 0 | 25.65 | 74.1 | 114.85 | 8.25 | -35.09 | -43.45 | 6.15 | -33.94 | -38.56 | 10.74 | 0.19 | 8.38 | 0.1 | 0.0 | 0.0 | 147.32 | -5.28 | 356.56 |
| 21Q1 (9) | 31.31 | 40.66 | -10.21 | -19.8 | 25.31 | -85.74 | 0.58 | 141.43 | -15.94 | 1.36 | 157.63 | 2042.86 | 11.51 | 370.82 | -52.46 | 19.75 | -25.05 | 87.74 | 0 | 100.0 | 100.0 | 14.73 | 1.34 | 69.28 | 12.71 | -32.18 | 0.87 | 9.31 | -28.16 | 0.22 | 10.72 | 1.61 | 8.39 | 0.1 | 0.0 | 0.0 | 155.54 | 64.97 | -14.0 |
| 20Q4 (8) | 22.26 | -1.24 | 200.4 | -26.51 | -126.58 | -180.23 | -1.4 | 81.18 | -30.84 | -2.36 | 11.94 | 17.19 | -4.25 | -139.21 | -107.32 | 26.35 | 125.41 | 185.48 | -0.02 | 0 | 0 | 14.53 | 109.84 | 173.01 | 18.74 | -8.36 | -25.19 | 12.96 | -9.94 | -10.12 | 10.55 | 3.53 | 7.87 | 0.1 | 0.0 | 11.11 | 94.28 | 3.23 | 209.06 |
| 20Q3 (7) | 22.54 | 248.92 | 2.73 | -11.7 | 27.37 | -46.43 | -7.44 | -44.75 | 30.98 | -2.68 | -500.0 | -249.72 | 10.84 | 212.33 | -22.29 | 11.69 | -27.03 | 56.49 | 0 | 0 | 100.0 | 6.93 | -41.97 | 51.09 | 20.45 | 40.16 | -3.13 | 14.39 | 43.76 | -2.31 | 10.19 | 2.83 | 5.38 | 0.1 | 0.0 | 11.11 | 91.33 | 183.04 | 1.94 |
| 20Q2 (6) | 6.46 | -81.47 | 333.56 | -16.11 | -51.13 | -14.91 | -5.14 | -844.93 | -170.03 | 0.67 | 1057.14 | -61.49 | -9.65 | -139.86 | 22.98 | 16.02 | 52.28 | 16.0 | 0 | 100.0 | 100.0 | 11.94 | 37.18 | 4.45 | 14.59 | 15.79 | 39.08 | 10.01 | 7.75 | 68.8 | 9.91 | 0.2 | 3.88 | 0.1 | 0.0 | 11.11 | 32.27 | -82.16 | 236.97 |
| 20Q1 (5) | 34.87 | 370.58 | -24.57 | -10.66 | -12.68 | 17.62 | 0.69 | 164.49 | 121.04 | -0.07 | 97.54 | 75.86 | 24.21 | 1280.98 | -27.28 | 10.52 | 13.98 | -17.17 | -0.04 | 0 | 0 | 8.70 | 63.44 | -28.34 | 12.6 | -49.7 | 163.05 | 9.29 | -35.58 | 194.92 | 9.89 | 1.12 | 4.44 | 0.1 | 11.11 | 11.11 | 180.86 | 492.86 | -50.28 |
| 19Q4 (4) | 7.41 | -66.23 | 0.0 | -9.46 | -18.4 | 0.0 | -1.07 | 90.07 | 0.0 | -2.85 | -259.22 | 0.0 | -2.05 | -114.7 | 0.0 | 9.23 | 23.56 | 0.0 | 0 | 100.0 | 0.0 | 5.32 | 16.13 | 0.0 | 25.05 | 18.66 | 0.0 | 14.42 | -2.1 | 0.0 | 9.78 | 1.14 | 0.0 | 0.09 | 0.0 | 0.0 | 30.51 | -65.95 | 0.0 |
| 19Q3 (3) | 21.94 | 1372.48 | 0.0 | -7.99 | 43.01 | 0.0 | -10.78 | -246.87 | 0.0 | 1.79 | 2.87 | 0.0 | 13.95 | 211.33 | 0.0 | 7.47 | -45.91 | 0.0 | -0.2 | -1900.0 | 0.0 | 4.58 | -59.88 | 0.0 | 21.11 | 101.24 | 0.0 | 14.73 | 148.4 | 0.0 | 9.67 | 1.36 | 0.0 | 0.09 | 0.0 | 0.0 | 89.59 | 835.56 | 0.0 |
| 19Q2 (2) | 1.49 | -96.78 | 0.0 | -14.02 | -8.35 | 0.0 | 7.34 | 323.78 | 0.0 | 1.74 | 700.0 | 0.0 | -12.53 | -137.64 | 0.0 | 13.81 | 8.74 | 0.0 | -0.01 | 0 | 0.0 | 11.43 | -5.88 | 0.0 | 10.49 | 119.0 | 0.0 | 5.93 | 88.25 | 0.0 | 9.54 | 0.74 | 0.0 | 0.09 | 0.0 | 0.0 | 9.58 | -97.37 | 0.0 |
| 19Q1 (1) | 46.23 | 0.0 | 0.0 | -12.94 | 0.0 | 0.0 | -3.28 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 33.29 | 0.0 | 0.0 | 12.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.14 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 3.15 | 0.0 | 0.0 | 9.47 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 363.73 | 0.0 | 0.0 |
