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) | 22.26 | 0 | -1.58 | 0 | 8.11 | 53.6 | 0.29 | 0 | 20.68 | 0 | 4.78 | -46.29 | 0 | 0 | 3.88 | -38.95 | 3.55 | 2435.71 | 2.63 | 270.42 | 3.49 | 10.79 | 0.19 | 26.67 | 352.77 | 0 |
| 2022 (9) | -2.99 | 0 | -9.61 | 0 | 5.28 | -83.15 | -2.42 | 0 | -12.6 | 0 | 8.9 | -1.66 | 0.04 | 0 | 6.35 | -13.82 | 0.14 | 0 | 0.71 | 0 | 3.15 | 10.14 | 0.15 | 15.38 | -74.56 | 0 |
| 2021 (8) | -9.46 | 0 | -11.13 | 0 | 31.33 | 882.13 | -0.34 | 0 | -20.59 | 0 | 9.05 | 124.57 | 0 | 0 | 7.37 | 68.99 | -3.39 | 0 | -3.13 | 0 | 2.86 | -7.14 | 0.13 | 0.0 | 0.00 | 0 |
| 2020 (7) | 1.84 | -63.99 | -0.78 | 0 | 3.19 | 243.01 | 1.58 | 75.56 | 1.06 | 0 | 4.03 | -14.62 | 0.07 | 0 | 4.36 | -1.22 | -3.73 | 0 | -1.55 | 0 | 3.08 | -8.33 | 0.13 | -18.75 | 110.84 | -31.89 |
| 2019 (6) | 5.11 | 0 | -5.26 | 0 | 0.93 | 0 | 0.9 | 0 | -0.15 | 0 | 4.72 | 44.79 | -1.91 | 0 | 4.41 | 64.33 | -0.78 | 0 | -0.38 | 0 | 3.36 | 9.8 | 0.16 | -23.81 | 162.74 | 0 |
| 2018 (5) | -1.96 | 0 | 5.94 | -43.8 | -0.61 | 0 | -0.74 | 0 | 3.98 | -59.05 | 3.26 | 78.14 | 0 | 0 | 2.69 | 65.59 | -3.61 | 0 | -2.47 | 0 | 3.06 | -1.29 | 0.21 | -8.7 | -245.00 | 0 |
| 2017 (4) | -0.85 | 0 | 10.57 | 0 | -4.46 | 0 | -0.36 | 0 | 9.72 | 0 | 1.83 | -26.51 | 0 | 0 | 1.62 | -26.06 | -2.06 | 0 | 0.07 | 0 | 3.1 | -15.53 | 0.23 | 35.29 | -25.00 | 0 |
| 2016 (3) | 3.43 | 0 | -5.94 | 0 | 1.36 | -76.1 | 1.16 | 427.27 | -2.51 | 0 | 2.49 | -66.17 | 0 | 0 | 2.19 | -66.85 | -3.09 | 0 | -3.01 | 0 | 3.67 | -5.17 | 0.17 | 6.25 | 413.25 | 0 |
| 2015 (2) | -3.56 | 0 | -9.05 | 0 | 5.69 | 22.63 | 0.22 | -87.43 | -12.61 | 0 | 7.36 | -4.54 | 0 | 0 | 6.62 | 6.73 | -6.18 | 0 | -5.09 | 0 | 3.87 | -3.49 | 0.16 | 6.67 | 0.00 | 0 |
| 2014 (1) | 9.33 | 205.9 | -7.31 | 0 | 4.64 | 9.69 | 1.75 | 0 | 2.02 | 0 | 7.71 | 5.04 | 0 | 0 | 6.20 | 2.04 | 0.17 | -88.89 | 1.48 | -3.27 | 4.01 | -4.52 | 0.15 | -21.05 | 165.43 | 221.09 |
| 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) | 4.22 | -39.11 | -42.03 | 1.53 | 200.66 | 147.81 | -6.67 | 19.25 | -65.92 | -0.08 | -60.0 | 95.38 | 5.75 | 6.28 | 40.93 | 1.13 | -27.56 | -68.26 | 0 | 0 | -100.0 | 3.87 | -14.53 | -58.07 | 0.22 | -82.68 | -88.6 | -0.01 | -100.98 | -101.72 | 0.88 | 3.53 | 4.76 | 0.06 | 20.0 | 50.0 | 453.76 | 25.72 | -9.0 |
| 23Q3 (19) | 6.93 | -30.84 | 293.75 | -1.52 | -117.14 | 57.18 | -8.26 | -141.72 | -165.87 | -0.05 | -114.71 | -112.2 | 5.41 | -41.95 | 402.23 | 1.56 | 11.43 | -51.4 | 0 | 0 | 0 | 4.53 | 3.4 | -46.29 | 1.27 | 1.6 | 608.0 | 1.02 | -13.56 | 325.0 | 0.85 | -1.16 | 3.66 | 0.05 | 25.0 | 25.0 | 360.94 | -25.07 | 125.59 |
| 23Q2 (18) | 10.02 | 819.27 | 343.8 | -0.7 | 20.45 | 82.93 | 19.8 | 511.11 | 282.24 | 0.34 | 325.0 | -39.29 | 9.32 | 4338.1 | 213.52 | 1.4 | 102.9 | 70.73 | 0 | 0 | 0 | 4.38 | 76.6 | 81.32 | 1.25 | 54.32 | 1141.67 | 1.18 | 168.18 | 68.57 | 0.86 | -3.37 | 13.16 | 0.04 | 0.0 | 33.33 | 481.73 | 505.48 | 274.64 |
| 23Q1 (17) | 1.09 | -85.03 | 113.78 | -0.88 | 72.5 | -170.4 | 3.24 | 180.6 | 138.48 | 0.08 | 104.62 | 104.85 | 0.21 | -94.85 | 103.15 | 0.69 | -80.62 | -47.33 | 0 | -100.0 | 0 | 2.48 | -73.14 | -43.75 | 0.81 | -58.03 | 157.45 | 0.44 | -24.14 | 155.0 | 0.89 | 5.95 | 21.92 | 0.04 | 0.0 | 33.33 | 79.56 | -84.04 | 0 |
| 22Q4 (16) | 7.28 | 313.64 | 6518.18 | -3.2 | 9.86 | -45.45 | -4.02 | -132.06 | -122.61 | -1.73 | -521.95 | -652.17 | 4.08 | 327.93 | 295.22 | 3.56 | 10.9 | 52.14 | 0.04 | 0 | 0 | 9.24 | 9.49 | 49.02 | 1.93 | 872.0 | 2512.5 | 0.58 | 141.67 | 486.67 | 0.84 | 2.44 | 18.31 | 0.04 | 0.0 | 33.33 | 498.63 | 211.64 | 2574.47 |
| 22Q3 (15) | 1.76 | 142.82 | 37.5 | -3.55 | 13.41 | -72.33 | 12.54 | 142.08 | 504.52 | 0.41 | -26.79 | 32.26 | -1.79 | 78.2 | -129.49 | 3.21 | 291.46 | 21.13 | 0 | 0 | 0 | 8.44 | 249.07 | 0.12 | -0.25 | -108.33 | 50.0 | 0.24 | -65.71 | 250.0 | 0.82 | 7.89 | 15.49 | 0.04 | 33.33 | 33.33 | 160.00 | 158.0 | -27.5 |
| 22Q2 (14) | -4.11 | 48.04 | 23.46 | -4.1 | -428.0 | -430.65 | 5.18 | 161.52 | -58.73 | 0.56 | 133.94 | 212.0 | -8.21 | -23.27 | -98.79 | 0.82 | -37.4 | -24.07 | 0 | 0 | 0 | 2.42 | -45.21 | -36.81 | -0.12 | 91.49 | 88.79 | 0.7 | 187.5 | 163.06 | 0.76 | 4.11 | 4.11 | 0.03 | 0.0 | 0.0 | -275.84 | 0 | 0 |
| 22Q1 (13) | -7.91 | -7290.91 | -44.34 | 1.25 | 156.82 | 115.41 | -8.42 | -147.36 | -305.37 | -1.65 | -617.39 | -2457.14 | -6.66 | -218.66 | 50.99 | 1.31 | -44.02 | -56.19 | 0 | 0 | 0 | 4.41 | -28.84 | -62.49 | -1.41 | -1662.5 | 19.43 | -0.8 | -433.33 | 53.22 | 0.73 | 2.82 | 1.39 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 0.11 | -91.41 | 142.31 | -2.2 | -6.8 | -210.0 | 17.78 | 673.55 | 835.79 | -0.23 | -174.19 | -134.85 | -2.09 | -167.95 | -220.11 | 2.34 | -11.7 | 45.34 | 0 | 0 | -100.0 | 6.20 | -26.44 | 2.56 | -0.08 | 84.0 | 88.89 | -0.15 | 6.25 | -171.43 | 0.71 | 0.0 | -2.74 | 0.03 | 0.0 | 0.0 | 18.64 | -91.55 | 169.56 |
| 21Q3 (11) | 1.28 | 123.84 | -65.12 | -2.06 | -266.13 | -50.36 | -3.1 | -124.7 | -1248.15 | 0.31 | 162.0 | -36.73 | -0.78 | 81.11 | -133.91 | 2.65 | 145.37 | 103.85 | 0 | 0 | 0 | 8.43 | 120.32 | 63.65 | -0.5 | 53.27 | -2.04 | -0.16 | 85.59 | -180.0 | 0.71 | -2.74 | -7.79 | 0.03 | 0.0 | 0.0 | 220.69 | 0 | -39.87 |
| 21Q2 (10) | -5.37 | 2.01 | -118.29 | 1.24 | 115.29 | 277.14 | 12.55 | 206.1 | 1508.97 | -0.5 | -814.29 | -117.39 | -4.13 | 69.61 | -30.7 | 1.08 | -63.88 | 31.71 | 0 | 0 | 0 | 3.83 | -67.48 | 14.63 | -1.07 | 38.86 | -46.58 | -1.11 | 35.09 | -226.47 | 0.73 | 1.39 | -3.95 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -5.48 | -2007.69 | -715.73 | -8.11 | -505.5 | -1042.25 | 4.1 | 115.79 | 1682.61 | 0.07 | -89.39 | -89.55 | -13.59 | -881.03 | -7650.0 | 2.99 | 85.71 | 896.67 | 0 | -100.0 | 0 | 11.76 | 94.55 | 526.94 | -1.75 | -143.06 | 1.69 | -1.71 | -914.29 | -6.21 | 0.72 | -1.37 | -13.25 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.26 | -107.08 | -109.25 | 2.0 | 245.99 | 230.72 | 1.9 | 603.7 | 29.25 | 0.66 | 34.69 | 22.22 | 1.74 | -24.35 | 35.94 | 1.61 | 23.85 | 8.05 | 0.07 | 0 | 0 | 6.05 | 17.38 | 4.08 | -0.72 | -46.94 | -614.29 | 0.21 | 5.0 | 1150.0 | 0.73 | -5.19 | -13.1 | 0.03 | 0.0 | 0.0 | -26.80 | -107.3 | -108.11 |
| 20Q3 (7) | 3.67 | 249.19 | -49.38 | -1.37 | -95.71 | 68.93 | 0.27 | -65.38 | 119.15 | 0.49 | 313.04 | -78.41 | 2.3 | 172.78 | -19.01 | 1.3 | 58.54 | 71.05 | 0 | 0 | 100.0 | 5.15 | 54.33 | 81.22 | -0.49 | 32.88 | -263.33 | 0.2 | 158.82 | -66.1 | 0.77 | 1.32 | -11.49 | 0.03 | 0.0 | 0.0 | 367.00 | 167.13 | -24.58 |
| 20Q2 (6) | -2.46 | -376.4 | -253.75 | -0.7 | 1.41 | 74.45 | 0.78 | 239.13 | 1075.0 | -0.23 | -134.33 | 58.93 | -3.16 | -1855.56 | -177.19 | 0.82 | 173.33 | -51.19 | 0 | 0 | 0 | 3.34 | 77.88 | -46.16 | -0.73 | 58.99 | -43.14 | -0.34 | 78.88 | -209.09 | 0.76 | -8.43 | -9.52 | 0.03 | 0.0 | -25.0 | -546.67 | 0 | -363.08 |
| 20Q1 (5) | 0.89 | -68.33 | 113.59 | -0.71 | 53.59 | -120.76 | 0.23 | -84.35 | -75.79 | 0.67 | 24.07 | 149.63 | 0.18 | -85.94 | 105.75 | 0.3 | -79.87 | -62.5 | 0 | 0 | 0 | 1.88 | -67.7 | -35.62 | -1.78 | -1371.43 | -150.7 | -1.61 | -7950.0 | -91.67 | 0.83 | -1.19 | 1.22 | 0.03 | 0.0 | -50.0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 2.81 | -61.24 | 0.0 | -1.53 | 65.31 | 0.0 | 1.47 | 204.26 | 0.0 | 0.54 | -76.21 | 0.0 | 1.28 | -54.93 | 0.0 | 1.49 | 96.05 | 0.0 | 0 | 100.0 | 0.0 | 5.81 | 104.38 | 0.0 | 0.14 | -53.33 | 0.0 | -0.02 | -103.39 | 0.0 | 0.84 | -3.45 | 0.0 | 0.03 | 0.0 | 0.0 | 330.59 | -32.06 | 0.0 |
| 19Q3 (3) | 7.25 | 353.12 | 0.0 | -4.41 | -60.95 | 0.0 | -1.41 | -1662.5 | 0.0 | 2.27 | 505.36 | 0.0 | 2.84 | 349.12 | 0.0 | 0.76 | -54.76 | 0.0 | -1.91 | 0 | 0.0 | 2.84 | -54.15 | 0.0 | 0.3 | 158.82 | 0.0 | 0.59 | 636.36 | 0.0 | 0.87 | 3.57 | 0.0 | 0.03 | -25.0 | 0.0 | 486.58 | 134.17 | 0.0 |
| 19Q2 (2) | 1.6 | 124.43 | 0.0 | -2.74 | -180.12 | 0.0 | -0.08 | -108.42 | 0.0 | -0.56 | 58.52 | 0.0 | -1.14 | 63.58 | 0.0 | 1.68 | 110.0 | 0.0 | 0 | 0 | 0.0 | 6.20 | 112.71 | 0.0 | -0.51 | 28.17 | 0.0 | -0.11 | 86.9 | 0.0 | 0.84 | 2.44 | 0.0 | 0.04 | -33.33 | 0.0 | 207.79 | 101.27 | 0.0 |
| 19Q1 (1) | -6.55 | 0.0 | 0.0 | 3.42 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | -1.35 | 0.0 | 0.0 | -3.13 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | -0.71 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -16375.00 | 0.0 | 0.0 |
