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) | 17.92 | 239.39 | -14.2 | 0 | -15.2 | 0 | -3.96 | 0 | 3.72 | -50.13 | 2.75 | 27.31 | -0.63 | 0 | 5.00 | 46.38 | -2.51 | 0 | -16.69 | 0 | 19.98 | -3.76 | 0.59 | 9.26 | 461.86 | 1768.42 |
| 2022 (9) | 5.28 | -79.29 | 2.18 | 0 | -21.72 | 0 | -5.3 | 0 | 7.46 | -63.36 | 2.16 | -76.95 | -0.63 | 0 | 3.41 | -74.76 | 6.02 | -31.36 | 0.06 | -96.05 | 20.76 | 9.49 | 0.54 | 28.57 | 24.72 | -79.74 |
| 2021 (8) | 25.5 | 1175.0 | -5.14 | 0 | -16.97 | 0 | -0.65 | 0 | 20.36 | 0 | 9.37 | -31.1 | -0.58 | 0 | 13.53 | -35.92 | 8.77 | 176.66 | 1.52 | 0 | 18.96 | 1.88 | 0.42 | 13.51 | 122.01 | 971.24 |
| 2020 (7) | 2.0 | -90.41 | -11.49 | 0 | -2.47 | 0 | -1.6 | 0 | -9.49 | 0 | 13.6 | 5.92 | 0.27 | 0 | 21.11 | 33.71 | 3.17 | -77.69 | -1.42 | 0 | 18.61 | -6.58 | 0.37 | -11.9 | 11.39 | -81.22 |
| 2019 (6) | 20.85 | 127.37 | 8.02 | 0 | -29.96 | 0 | 0.16 | -80.0 | 28.87 | 0 | 12.84 | 48.78 | -0.32 | 0 | 15.79 | 47.17 | 14.21 | 8.64 | 14.04 | 23300.0 | 19.92 | 122.07 | 0.42 | 20.0 | 60.65 | -37.97 |
| 2018 (5) | 9.17 | -16.1 | -18.92 | 0 | -5.5 | 0 | 0.8 | 185.71 | -9.75 | 0 | 8.63 | -61.68 | -0.46 | 0 | 10.73 | -65.24 | 13.08 | 32.93 | 0.06 | -98.94 | 8.97 | 10.74 | 0.35 | -10.26 | 97.76 | 26.47 |
| 2017 (4) | 10.93 | 18.68 | 8.35 | 0 | -6.47 | 0 | 0.28 | -91.46 | 19.28 | 601.09 | 22.52 | 6.98 | -1.16 | 0 | 30.86 | 11.66 | 9.84 | 71.13 | 5.65 | 0 | 8.1 | -14.92 | 0.39 | 8.33 | 77.30 | 0 |
| 2016 (3) | 9.21 | 0 | -6.46 | 0 | -3.57 | 0 | 3.28 | 0 | 2.75 | 0 | 21.05 | 11.26 | -1.03 | 0 | 27.64 | 24.13 | 5.75 | -50.6 | -10.86 | 0 | 9.52 | -6.39 | 0.36 | -12.2 | 0.00 | 0 |
| 2015 (2) | -20.28 | 0 | -23.21 | 0 | 37.31 | 63.93 | -2.02 | 0 | -43.49 | 0 | 18.92 | -9.56 | -0.48 | 0 | 22.27 | -6.67 | 11.64 | -26.42 | -14.88 | 0 | 10.17 | 5.94 | 0.41 | -35.94 | 0.00 | 0 |
| 2014 (1) | 10.3 | -26.64 | -39.01 | 0 | 22.76 | -15.61 | 2.5 | 36.61 | -28.71 | 0 | 20.92 | 82.39 | 0.52 | 0 | 23.86 | 68.93 | 15.82 | 66.7 | -0.2 | 0 | 9.6 | 2.45 | 0.64 | 25.49 | 102.59 | -49.07 |
| 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) | 7.74 | 1282.14 | 1820.0 | -4.67 | -834.0 | -613.19 | -7.63 | -738.46 | -2280.0 | 1.2 | 700.0 | 160.0 | 3.07 | 5016.67 | 567.39 | 0.24 | 4.35 | -76.47 | -0.51 | -82.14 | 25.0 | 1.71 | -7.28 | -74.77 | -3.77 | -625.0 | -565.43 | -12.85 | -484.09 | -1590.79 | 5.05 | -0.39 | -1.17 | 0.13 | -18.75 | -23.53 | 0.00 | -100.0 | 100.0 |
| 23Q3 (19) | 0.56 | -72.95 | -70.68 | -0.5 | 79.84 | -28.21 | -0.91 | 69.05 | 90.95 | 0.15 | 103.11 | 103.96 | 0.06 | 114.63 | -96.05 | 0.23 | -78.1 | -48.89 | -0.28 | -300.0 | 0 | 1.85 | -76.56 | -37.38 | -0.52 | -420.0 | -143.7 | -2.2 | 3.08 | -780.0 | 5.07 | 3.26 | -3.8 | 0.16 | 6.67 | 23.08 | 18.48 | -75.09 | -50.17 |
| 23Q2 (18) | 2.07 | -72.62 | -65.15 | -2.48 | 62.14 | -481.54 | -2.94 | 20.97 | 46.74 | -4.83 | -906.25 | -879.03 | -0.41 | -140.59 | -106.22 | 1.05 | -15.32 | 425.0 | 0.14 | 600.0 | 250.0 | 7.89 | -2.85 | 503.89 | -0.1 | -105.35 | -106.85 | -2.27 | -466.13 | -22800.0 | 4.91 | -0.81 | -6.12 | 0.15 | 0.0 | 25.0 | 74.19 | -43.86 | -33.05 |
| 23Q1 (17) | 7.56 | 1780.0 | 456.6 | -6.55 | -819.78 | -748.51 | -3.72 | -1162.86 | 42.86 | -0.48 | 76.0 | -300.0 | 1.01 | 119.57 | 190.99 | 1.24 | 21.57 | 148.0 | 0.02 | 102.94 | 0 | 8.12 | 19.5 | 187.47 | 1.87 | 130.86 | -26.95 | 0.62 | 181.58 | -41.51 | 4.95 | -3.13 | -3.88 | 0.15 | -11.76 | 15.38 | 132.17 | 1427.55 | 495.26 |
| 22Q4 (16) | -0.45 | -123.56 | -102.76 | 0.91 | 333.33 | -43.48 | 0.35 | 103.48 | 108.12 | -2.0 | 47.23 | -1328.57 | 0.46 | -69.74 | -97.44 | 1.02 | 126.67 | 9.68 | -0.68 | 0 | -466.67 | 6.80 | 130.14 | 38.69 | 0.81 | -31.93 | -70.65 | -0.76 | -204.0 | -381.48 | 5.11 | -3.04 | 11.57 | 0.17 | 30.77 | 21.43 | -9.96 | -126.84 | -103.04 |
| 22Q3 (15) | 1.91 | -67.85 | -13.18 | -0.39 | -160.0 | 93.82 | -10.05 | -82.07 | -1095.05 | -3.79 | -711.29 | -1248.48 | 1.52 | -76.93 | 136.98 | 0.45 | 125.0 | -92.82 | 0 | -100.0 | 100.0 | 2.95 | 126.03 | -92.54 | 1.19 | -18.49 | -37.7 | -0.25 | -2600.0 | -132.47 | 5.27 | 0.76 | 10.02 | 0.13 | 8.33 | 30.0 | 37.09 | -66.53 | -4.58 |
| 22Q2 (14) | 5.94 | 380.19 | -1.82 | 0.65 | -35.64 | 113.86 | -5.52 | 15.21 | -88.4 | 0.62 | 616.67 | 210.71 | 6.59 | 693.69 | 384.56 | 0.2 | -60.0 | -87.5 | 0.04 | 0 | 114.81 | 1.31 | -53.76 | -86.48 | 1.46 | -42.97 | -38.4 | 0.01 | -99.06 | -97.83 | 5.23 | 1.55 | 9.19 | 0.12 | -7.69 | 9.09 | 110.82 | 431.42 | -1.82 |
| 22Q1 (13) | -2.12 | -112.98 | -330.43 | 1.01 | -37.27 | -76.24 | -6.51 | -51.04 | 39.39 | -0.12 | 14.29 | 57.14 | -1.11 | -106.19 | -121.47 | 0.5 | -46.24 | -12.28 | 0 | 100.0 | 100.0 | 2.82 | -42.35 | -11.39 | 2.56 | -7.25 | 47.98 | 1.06 | 292.59 | 5200.0 | 5.15 | 12.45 | 7.29 | 0.13 | -7.14 | 85.71 | -33.44 | -110.22 | -277.73 |
| 21Q4 (12) | 16.33 | 642.27 | 390.39 | 1.61 | 125.52 | 112.05 | -4.31 | -526.73 | -133.41 | -0.14 | -142.42 | -275.0 | 17.94 | 536.5 | 278.86 | 0.93 | -85.17 | -91.32 | -0.12 | 33.33 | -150.0 | 4.90 | -87.62 | -91.14 | 2.76 | 44.5 | 73.58 | 0.27 | -64.94 | -77.87 | 4.58 | -4.38 | 8.02 | 0.14 | 40.0 | 75.0 | 327.25 | 741.94 | 444.44 |
| 21Q3 (11) | 2.2 | -63.64 | -58.65 | -6.31 | -34.54 | -601.11 | 1.01 | 134.47 | 113.63 | 0.33 | 158.93 | 43.48 | -4.11 | -402.21 | -192.99 | 6.27 | 291.88 | 553.12 | -0.18 | 33.33 | -100.0 | 39.58 | 309.69 | 675.59 | 1.91 | -19.41 | 112.22 | 0.77 | 67.39 | 365.52 | 4.79 | 0.0 | 0.63 | 0.1 | -9.09 | 11.11 | 38.87 | -65.56 | -66.68 |
| 21Q2 (10) | 6.05 | 557.61 | 32.1 | -4.69 | -210.35 | -251.29 | -2.93 | 72.72 | 49.13 | -0.56 | -100.0 | -80.65 | 1.36 | -73.69 | -82.29 | 1.6 | 180.7 | 21.21 | -0.27 | -2600.0 | -2600.0 | 9.66 | 203.08 | 2.99 | 2.37 | 36.99 | 977.27 | 0.46 | 2200.0 | 142.59 | 4.79 | -0.21 | 0.84 | 0.11 | 57.14 | 10.0 | 112.87 | 499.95 | -7.09 |
| 21Q1 (9) | 0.92 | -72.37 | 108.2 | 4.25 | 131.81 | 1387.88 | -10.74 | -183.26 | -385.97 | -0.28 | -450.0 | 81.46 | 5.17 | 151.55 | 144.76 | 0.57 | -94.68 | -6.56 | -0.01 | -104.17 | -108.33 | 3.19 | -94.23 | -36.5 | 1.73 | 8.81 | 284.44 | 0.02 | -98.36 | 100.88 | 4.8 | 13.21 | -1.03 | 0.07 | -12.5 | -30.0 | 18.81 | -68.7 | 104.48 |
| 20Q4 (8) | 3.33 | -37.41 | -84.04 | -13.36 | -1384.44 | -95.89 | 12.9 | 274.09 | 691.74 | 0.08 | -65.22 | 140.0 | -10.03 | -326.92 | -171.44 | 10.72 | 1016.67 | 189.73 | 0.24 | 366.67 | 318.18 | 55.29 | 983.26 | 243.97 | 1.59 | 76.67 | -67.15 | 1.22 | 520.69 | -39.0 | 4.24 | -10.92 | -10.74 | 0.08 | -11.11 | -27.27 | 60.11 | -48.48 | -80.23 |
| 20Q3 (7) | 5.32 | 16.16 | 347.06 | -0.9 | -129.03 | -36.36 | -7.41 | -28.65 | -22.28 | 0.23 | 174.19 | -78.9 | 4.42 | -42.45 | 733.96 | 0.96 | -27.27 | -76.06 | -0.09 | -800.0 | 55.0 | 5.10 | -45.6 | -77.78 | 0.9 | 309.09 | -60.35 | -0.29 | 73.15 | 75.83 | 4.76 | 0.21 | -3.25 | 0.09 | -10.0 | -30.77 | 116.67 | -3.97 | 277.45 |
| 20Q2 (6) | 4.58 | 140.82 | 75.48 | 3.1 | 1039.39 | -80.71 | -5.76 | -160.63 | 74.78 | -0.31 | 79.47 | 59.74 | 7.68 | 166.49 | -58.89 | 1.32 | 116.39 | -65.17 | -0.01 | -108.33 | 0 | 9.38 | 86.86 | -51.9 | 0.22 | -51.11 | -92.33 | -1.08 | 52.63 | -109.11 | 4.75 | -2.06 | -7.41 | 0.1 | 0.0 | 25.0 | 121.49 | 128.91 | 694.08 |
| 20Q1 (5) | -11.22 | -153.79 | -195.26 | -0.33 | 95.16 | 41.07 | -2.21 | -1.38 | -299.1 | -1.51 | -655.0 | -3875.0 | -11.55 | -182.26 | -164.91 | 0.61 | -83.51 | -54.14 | 0.12 | 209.09 | 1300.0 | 5.02 | -68.76 | -19.18 | 0.45 | -90.7 | -89.36 | -2.28 | -214.0 | -264.03 | 4.85 | 2.11 | -5.09 | 0.1 | -9.09 | 11.11 | -420.22 | -238.19 | -628.76 |
| 19Q4 (4) | 20.86 | 1652.94 | 0.0 | -6.82 | -933.33 | 0.0 | -2.18 | 64.03 | 0.0 | -0.2 | -118.35 | 0.0 | 14.04 | 2549.06 | 0.0 | 3.7 | -7.73 | 0.0 | -0.11 | 45.0 | 0.0 | 16.07 | -30.02 | 0.0 | 4.84 | 113.22 | 0.0 | 2.0 | 266.67 | 0.0 | 4.75 | -3.46 | 0.0 | 0.11 | -15.38 | 0.0 | 304.08 | 883.79 | 0.0 |
| 19Q3 (3) | 1.19 | -54.41 | 0.0 | -0.66 | -104.11 | 0.0 | -6.06 | 73.47 | 0.0 | 1.09 | 241.56 | 0.0 | 0.53 | -97.16 | 0.0 | 4.01 | 5.8 | 0.0 | -0.2 | 0 | 0.0 | 22.97 | 17.74 | 0.0 | 2.27 | -20.91 | 0.0 | -1.2 | -110.13 | 0.0 | 4.92 | -4.09 | 0.0 | 0.13 | 62.5 | 0.0 | 30.91 | 102.03 | 0.0 |
| 19Q2 (2) | 2.61 | 168.68 | 0.0 | 16.07 | 2969.64 | 0.0 | -22.84 | -2157.66 | 0.0 | -0.77 | -2025.0 | 0.0 | 18.68 | 528.44 | 0.0 | 3.79 | 184.96 | 0.0 | 0 | 100.0 | 0.0 | 19.51 | 214.0 | 0.0 | 2.87 | -32.15 | 0.0 | 11.85 | 752.52 | 0.0 | 5.13 | 0.39 | 0.0 | 0.08 | -11.11 | 0.0 | 15.30 | 126.53 | 0.0 |
| 19Q1 (1) | -3.8 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -4.36 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 6.21 | 0.0 | 0.0 | 4.23 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 5.11 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -57.66 | 0.0 | 0.0 |
