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) | 28.9 | -61.46 | -40.57 | 0 | 1.09 | -95.94 | -2.66 | 0 | -11.67 | 0 | 32.81 | -49.47 | -9.48 | 0 | 7.95 | -52.68 | 73.46 | 18.01 | 54.88 | 8.18 | 12.54 | 71.78 | 0.48 | 9.09 | 42.56 | -66.81 |
| 2022 (9) | 74.98 | 86.42 | -65.96 | 0 | 26.87 | 0 | 3.69 | 195.2 | 9.02 | -35.75 | 64.93 | 162.87 | 0 | 0 | 16.79 | 161.7 | 62.25 | -10.08 | 50.73 | -7.65 | 7.3 | 5.8 | 0.44 | 51.72 | 128.24 | 98.06 |
| 2021 (8) | 40.22 | 14.36 | -26.18 | 0 | -4.2 | 0 | 1.25 | -11.97 | 14.04 | -9.88 | 24.7 | 105.83 | -0.75 | 0 | 6.42 | 45.43 | 69.23 | 47.83 | 54.93 | 48.9 | 6.9 | 15.19 | 0.29 | 222.22 | 64.75 | -20.9 |
| 2020 (7) | 35.17 | 42.62 | -19.59 | 0 | -21.13 | 0 | 1.42 | 0 | 15.58 | 21.15 | 12.0 | 6.38 | 0 | 0 | 4.41 | -2.75 | 46.83 | 14.78 | 36.89 | 13.82 | 5.99 | 23.25 | 0.09 | 50.0 | 81.85 | 23.9 |
| 2019 (6) | 24.66 | 18.16 | -11.8 | 0 | -7.59 | 0 | -1.59 | 0 | 12.86 | 6.11 | 11.28 | 51.0 | -0.27 | 0 | 4.54 | 39.01 | 40.8 | 48.09 | 32.41 | 85.09 | 4.86 | 4.97 | 0.06 | 20.0 | 66.06 | -29.76 |
| 2018 (5) | 20.87 | -31.8 | -8.75 | 0 | -3.73 | 0 | -1.99 | 0 | 12.12 | -48.16 | 7.47 | 4.18 | -1.48 | 0 | 3.26 | 7.46 | 27.55 | -31.25 | 17.51 | -37.26 | 4.63 | 4.99 | 0.05 | 25.0 | 94.05 | -0.54 |
| 2017 (4) | 30.6 | 17.65 | -7.22 | 0 | -12.01 | 0 | -0.01 | 0 | 23.38 | 12.35 | 7.17 | 38.15 | 0 | 0 | 3.04 | 29.14 | 40.07 | 1.73 | 27.91 | 0.76 | 4.41 | -5.36 | 0.04 | 33.33 | 94.56 | 17.76 |
| 2016 (3) | 26.01 | -27.24 | -5.2 | 0 | -15.34 | 0 | -0.25 | 0 | 20.81 | -37.71 | 5.19 | 121.79 | 0 | 0 | 2.35 | 109.74 | 39.39 | 21.24 | 27.7 | 15.95 | 4.66 | -12.9 | 0.03 | 50.0 | 80.30 | -34.28 |
| 2015 (2) | 35.75 | 80.92 | -2.34 | 0 | -15.62 | 0 | 0.06 | 0 | 33.41 | 124.38 | 2.34 | -51.95 | 0 | 0 | 1.12 | -56.52 | 32.49 | 77.35 | 23.89 | 55.23 | 5.35 | 1.33 | 0.02 | -33.33 | 122.18 | 27.99 |
| 2014 (1) | 19.76 | 58.46 | -4.87 | 0 | -12.06 | 0 | -0.95 | 0 | 14.89 | 232.37 | 4.87 | -38.66 | 0 | 0 | 2.58 | -45.2 | 18.32 | 79.78 | 15.39 | 84.09 | 5.28 | 14.78 | 0.03 | 0.0 | 95.46 | -0.56 |
| 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) | 4.69 | 717.11 | -85.68 | -17.95 | -267.83 | -55.01 | 1.8 | 105.71 | -79.61 | -0.62 | 60.0 | -231.91 | -13.26 | -135.11 | -162.64 | 8.44 | 25.97 | -25.96 | -9.48 | 0 | 0 | 6.55 | 16.12 | -48.92 | 24.51 | -2.19 | 60.93 | 19.86 | -1.78 | 46.14 | 3.72 | 10.06 | 93.75 | 0.13 | 8.33 | -13.33 | 19.78 | 717.37 | -90.54 |
| 23Q3 (19) | -0.76 | -118.72 | -108.5 | -4.88 | 39.53 | 40.05 | -31.54 | -1187.59 | -36.07 | -1.55 | -542.86 | -149.68 | -5.64 | -40.65 | -805.0 | 6.7 | -16.46 | -12.76 | 0 | 0 | 0 | 5.64 | -35.42 | -27.39 | 25.06 | 54.79 | 56.82 | 20.22 | 102.2 | 54.71 | 3.38 | 20.71 | 89.89 | 0.12 | 0.0 | 20.0 | -3.20 | -110.2 | -105.36 |
| 23Q2 (18) | 4.06 | -80.58 | -73.55 | -8.07 | 16.55 | 72.33 | 2.9 | -89.62 | -89.21 | 0.35 | 141.67 | 391.67 | -4.01 | -135.68 | 70.96 | 8.02 | -16.8 | -72.49 | 0 | 0 | 0 | 8.74 | -33.31 | -70.08 | 16.19 | 110.53 | 11.35 | 10.0 | 108.33 | -7.66 | 2.8 | 6.06 | 60.92 | 0.12 | 9.09 | 33.33 | 31.42 | -88.65 | -74.08 |
| 23Q1 (17) | 20.91 | -36.15 | 16.49 | -9.67 | 16.49 | 43.35 | 27.93 | 216.31 | 94.63 | -0.84 | -278.72 | -481.82 | 11.24 | -46.91 | 1177.27 | 9.64 | -15.44 | -42.28 | 0 | 0 | 0 | 13.10 | 2.13 | -22.2 | 7.69 | -49.51 | -53.42 | 4.8 | -64.68 | -63.75 | 2.64 | 37.5 | 42.7 | 0.11 | -26.67 | 22.22 | 276.95 | 32.43 | 134.21 |
| 22Q4 (16) | 32.75 | 266.33 | 95.64 | -11.58 | -42.26 | -146.91 | 8.83 | 138.09 | 628.74 | 0.47 | -84.94 | 217.5 | 21.17 | 2546.25 | 75.68 | 11.4 | 48.44 | 146.75 | 0 | 0 | 0 | 12.83 | 65.05 | 182.12 | 15.23 | -4.69 | -17.36 | 13.59 | 3.98 | -8.79 | 1.92 | 7.87 | 8.47 | 0.15 | 50.0 | 66.67 | 209.13 | 249.72 | 109.38 |
| 22Q3 (15) | 8.94 | -41.76 | 626.83 | -8.14 | 72.09 | -14.49 | -23.18 | -186.24 | -352.73 | 3.12 | 2700.0 | 284.62 | 0.8 | 105.79 | 113.61 | 7.68 | -73.65 | 11.79 | 0 | 0 | 0 | 7.77 | -73.39 | 21.89 | 15.98 | 9.9 | -28.98 | 13.07 | 20.68 | -27.02 | 1.78 | 2.3 | 2.3 | 0.1 | 11.11 | 25.0 | 59.80 | -50.68 | 859.22 |
| 22Q2 (14) | 15.35 | -14.48 | 50.49 | -29.16 | -70.83 | -249.22 | 26.88 | 87.32 | 20776.92 | -0.12 | -154.55 | -106.52 | -13.81 | -1669.32 | -846.49 | 29.15 | 74.55 | 254.19 | 0 | 0 | 0 | 29.20 | 73.41 | 239.11 | 14.54 | -11.93 | -8.9 | 10.83 | -18.2 | -13.29 | 1.74 | -5.95 | 1.75 | 0.09 | 0.0 | 28.57 | 121.25 | 2.54 | 69.63 |
| 22Q1 (13) | 17.95 | 7.23 | 48.96 | -17.07 | -263.97 | -182.62 | 14.35 | 959.28 | 427.57 | 0.22 | 155.0 | -85.23 | 0.88 | -92.7 | -85.36 | 16.7 | 261.47 | 235.34 | 0 | 0 | 100.0 | 16.84 | 270.36 | 170.63 | 16.51 | -10.42 | 33.9 | 13.24 | -11.14 | 37.49 | 1.85 | 4.52 | 10.78 | 0.09 | 0.0 | 50.0 | 118.25 | 18.39 | 11.48 |
| 21Q4 (12) | 16.74 | 1260.98 | 14.97 | -4.69 | 34.04 | 49.02 | -1.67 | 67.38 | 21.23 | -0.4 | 76.33 | -225.0 | 12.05 | 304.93 | 124.81 | 4.62 | -32.75 | 30.88 | 0 | 0 | 0 | 4.55 | -28.69 | -3.19 | 18.43 | -18.09 | 53.2 | 14.9 | -16.81 | 52.66 | 1.77 | 1.72 | 12.03 | 0.09 | 12.5 | 200.0 | 99.88 | 1502.15 | -22.0 |
| 21Q3 (11) | 1.23 | -87.94 | -83.33 | -7.11 | 14.85 | -55.92 | -5.12 | -3838.46 | 73.12 | -1.69 | -191.85 | -296.51 | -5.88 | -417.84 | -308.51 | 6.87 | -16.52 | 131.31 | 0 | 0 | 0 | 6.38 | -25.96 | 60.43 | 22.5 | 40.98 | 58.12 | 17.91 | 43.39 | 59.63 | 1.74 | 1.75 | 16.0 | 0.08 | 14.29 | 300.0 | 6.23 | -91.28 | -89.24 |
| 21Q2 (10) | 10.2 | -15.35 | 1143.9 | -8.35 | -38.25 | -330.41 | -0.13 | -104.78 | -109.85 | 1.84 | 23.49 | 109.09 | 1.85 | -69.22 | 265.18 | 8.23 | 65.26 | 411.18 | 0 | 100.0 | 0 | 8.61 | 38.39 | 236.99 | 15.96 | 29.44 | 44.3 | 12.49 | 29.7 | 45.4 | 1.71 | 2.4 | 17.12 | 0.07 | 16.67 | 133.33 | 71.48 | -32.61 | 778.66 |
| 21Q1 (9) | 12.05 | -17.24 | -2.9 | -6.04 | 34.35 | -54.87 | 2.72 | 228.3 | 312.5 | 1.49 | 365.62 | 332.81 | 6.01 | 12.13 | -29.38 | 4.98 | 41.08 | 28.02 | -0.75 | 0 | 0 | 6.22 | 32.49 | -5.49 | 12.33 | 2.49 | 29.65 | 9.63 | -1.33 | 31.56 | 1.67 | 5.7 | 15.97 | 0.06 | 100.0 | 200.0 | 106.07 | -17.17 | -24.95 |
| 20Q4 (8) | 14.56 | 97.29 | 46.33 | -9.2 | -101.75 | -200.65 | -2.12 | 88.87 | -3128.57 | 0.32 | -62.79 | -23.81 | 5.36 | 90.07 | -22.21 | 3.53 | 18.86 | 33.71 | 0 | 0 | 100.0 | 4.70 | 18.18 | 20.6 | 12.03 | -15.46 | 3.62 | 9.76 | -13.01 | -14.08 | 1.58 | 5.33 | 29.51 | 0.03 | 50.0 | 50.0 | 128.06 | 121.06 | 62.16 |
| 20Q3 (7) | 7.38 | 800.0 | 31.79 | -4.56 | -135.05 | 17.09 | -19.05 | -1543.18 | -202.38 | 0.86 | -2.27 | 204.88 | 2.82 | 351.79 | 2720.0 | 2.97 | 84.47 | -44.17 | 0 | 0 | 0 | 3.97 | 55.52 | -47.9 | 14.23 | 28.66 | 9.21 | 11.22 | 30.62 | 17.0 | 1.5 | 2.74 | 23.97 | 0.02 | -33.33 | 100.0 | 57.93 | 612.09 | 11.82 |
| 20Q2 (6) | 0.82 | -93.39 | -86.38 | -1.94 | 50.26 | -48.09 | 1.32 | 203.12 | 161.68 | 0.88 | 237.5 | 375.0 | -1.12 | -113.16 | -123.78 | 1.61 | -58.61 | 23.85 | 0 | 0 | 0 | 2.56 | -61.19 | 18.68 | 11.06 | 16.3 | 14.73 | 8.59 | 17.35 | 28.02 | 1.46 | 1.39 | 19.67 | 0.03 | 50.0 | 200.0 | 8.13 | -94.24 | -89.27 |
| 20Q1 (5) | 12.41 | 24.72 | 301.62 | -3.9 | -27.45 | -103.12 | -1.28 | -1928.57 | -264.1 | -0.64 | -252.38 | -3.23 | 8.51 | 23.51 | 627.35 | 3.89 | 47.35 | 92.57 | 0 | 100.0 | 0 | 6.58 | 69.07 | 65.3 | 9.51 | -18.09 | 45.86 | 7.32 | -35.56 | 54.11 | 1.44 | 18.03 | 19.01 | 0.02 | 0.0 | 100.0 | 141.34 | 78.99 | 173.08 |
| 19Q4 (4) | 9.95 | 77.68 | 0.0 | -3.06 | 44.36 | 0.0 | 0.07 | 101.11 | 0.0 | 0.42 | 151.22 | 0.0 | 6.89 | 6790.0 | 0.0 | 2.64 | -50.38 | 0.0 | -0.27 | 0 | 0.0 | 3.89 | -48.95 | 0.0 | 11.61 | -10.9 | 0.0 | 11.36 | 18.46 | 0.0 | 1.22 | 0.83 | 0.0 | 0.02 | 100.0 | 0.0 | 78.97 | 52.44 | 0.0 |
| 19Q3 (3) | 5.6 | -6.98 | 0.0 | -5.5 | -319.85 | 0.0 | -6.3 | -194.39 | 0.0 | -0.82 | -156.25 | 0.0 | 0.1 | -97.88 | 0.0 | 5.32 | 309.23 | 0.0 | 0 | 0 | 0.0 | 7.63 | 254.26 | 0.0 | 13.03 | 35.17 | 0.0 | 9.59 | 42.92 | 0.0 | 1.21 | -0.82 | 0.0 | 0.01 | 0.0 | 0.0 | 51.80 | -31.67 | 0.0 |
| 19Q2 (2) | 6.02 | 94.82 | 0.0 | -1.31 | 31.77 | 0.0 | -2.14 | -374.36 | 0.0 | -0.32 | 48.39 | 0.0 | 4.71 | 302.56 | 0.0 | 1.3 | -35.64 | 0.0 | 0 | 0 | 0.0 | 2.15 | -45.94 | 0.0 | 9.64 | 47.85 | 0.0 | 6.71 | 41.26 | 0.0 | 1.22 | 0.83 | 0.0 | 0.01 | 0.0 | 0.0 | 75.82 | 46.48 | 0.0 |
| 19Q1 (1) | 3.09 | 0.0 | 0.0 | -1.92 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 2.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | 6.52 | 0.0 | 0.0 | 4.75 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 51.76 | 0.0 | 0.0 |
