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) | 23.11 | 53.76 | -26.08 | 0 | -15.97 | 0 | 0.14 | 0 | -2.97 | 0 | 13.55 | 20.02 | 0 | 0 | 32.03 | 20.39 | 4.26 | -11.25 | 4.44 | 125.38 | 14.35 | 12.37 | 0 | 0 | 122.99 | 20.62 |
| 2022 (9) | 15.03 | -32.51 | -13.86 | 0 | -25.15 | 0 | 0 | 0 | 1.17 | -87.09 | 11.29 | 217.13 | 1.43 | 85.71 | 26.61 | 221.17 | 4.8 | -54.89 | 1.97 | -72.02 | 12.77 | 4.84 | 0 | 0 | 101.97 | -12.0 |
| 2021 (8) | 22.27 | -8.58 | -13.21 | 0 | 0.56 | 0 | 0.84 | 0 | 9.06 | -64.12 | 3.56 | 17.49 | 0.77 | -18.95 | 8.28 | 7.43 | 10.64 | 37.11 | 7.04 | 399.29 | 12.18 | -8.49 | 0 | 0 | 115.87 | -29.98 |
| 2020 (7) | 24.36 | 30.76 | 0.89 | 0 | -14.57 | 0 | -4.35 | 0 | 25.25 | 41.69 | 3.03 | 22.67 | 0.95 | -42.77 | 7.71 | 34.79 | 7.76 | 113.19 | 1.41 | 60.23 | 13.31 | -2.63 | 0 | 0 | 165.49 | 29.25 |
| 2019 (6) | 18.63 | 56.29 | -0.81 | 0 | -9.11 | 0 | 0 | 0 | 17.82 | 0 | 2.47 | -77.13 | 1.66 | 0 | 5.72 | -80.01 | 3.64 | 2.82 | 0.88 | 41.94 | 13.67 | 2.47 | 0 | 0 | 128.04 | 49.95 |
| 2018 (5) | 11.92 | -36.49 | -12.44 | 0 | -5.21 | 0 | 0 | 0 | -0.52 | 0 | 10.8 | -54.18 | -1.64 | 0 | 28.62 | -59.53 | 3.54 | -52.48 | 0.62 | -87.87 | 13.34 | 4.87 | 0 | 0 | 85.39 | -18.89 |
| 2017 (4) | 18.77 | -23.45 | -23.06 | 0 | -2.6 | 0 | 0.07 | -97.79 | -4.29 | 0 | 23.57 | 212.6 | 0 | 0 | 70.74 | 227.42 | 7.45 | -11.52 | 5.11 | -14.83 | 12.72 | -5.15 | 0 | 0 | 105.27 | -16.67 |
| 2016 (3) | 24.52 | -22.84 | 6.16 | 6744.44 | -32.84 | 0 | 3.17 | -21.73 | 30.68 | -3.73 | 7.54 | 6.35 | 0 | 0 | 21.60 | 33.8 | 8.42 | -38.54 | 6.0 | -36.44 | 13.41 | 0.15 | 0 | 0 | 126.33 | -9.25 |
| 2015 (2) | 31.78 | 34.38 | 0.09 | 0 | -34.65 | 0 | 4.05 | 159.62 | 31.87 | 69.16 | 7.09 | -59.39 | 0 | 0 | 16.15 | -58.68 | 13.7 | -5.06 | 9.44 | 10.02 | 13.39 | 1.52 | 0 | 0 | 139.20 | 28.14 |
| 2014 (1) | 23.65 | -11.59 | -4.81 | 0 | -15.89 | 0 | 1.56 | 0 | 18.84 | -27.31 | 17.46 | 161.38 | 0 | 0 | 39.08 | 142.19 | 14.43 | 0.56 | 8.58 | -21.93 | 13.19 | -2.73 | 0 | 0 | 108.64 | -0.3 |
| 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) | 6.49 | 32.99 | 9.26 | -4.53 | 63.35 | -681.03 | -18.88 | -1017.16 | -5990.32 | 0 | 0 | 0 | 1.96 | 126.2 | -63.43 | 2.21 | -77.19 | -75.22 | -0.58 | -190.62 | -48.72 | 19.52 | -78.5 | -70.34 | 0.96 | 47.69 | -66.2 | 1.13 | 8.65 | -53.31 | 3.83 | 6.98 | 11.01 | 0 | 0 | 0 | 130.85 | 23.88 | 29.3 |
| 23Q3 (19) | 4.88 | -11.75 | 26.42 | -12.36 | 5.5 | 7.49 | -1.69 | -133.2 | 72.65 | 0 | -100.0 | 0 | -7.48 | 0.93 | 21.26 | 9.69 | 700.83 | 1304.35 | 0.64 | 337.04 | -8.57 | 90.82 | 668.55 | 1243.8 | 0.65 | -72.1 | 983.33 | 1.04 | 1.96 | 206.12 | 3.58 | 3.17 | 9.48 | 0 | 0 | 0 | 105.63 | -14.24 | -37.33 |
| 23Q2 (18) | 5.53 | -10.95 | 147.98 | -13.08 | -437.11 | -43700.0 | 5.09 | 1138.78 | 135.22 | 0.08 | 33.33 | 0 | -7.55 | -174.83 | -434.07 | 1.21 | 181.4 | 42.35 | -0.27 | -228.57 | -148.21 | 11.82 | 176.72 | 38.32 | 2.33 | 606.06 | 62.94 | 1.02 | -18.4 | 82.14 | 3.47 | -0.29 | 12.3 | 0 | 0 | 0 | 123.16 | -6.19 | 101.59 |
| 23Q1 (17) | 6.21 | 4.55 | 106.31 | 3.88 | 768.97 | 7660.0 | -0.49 | -58.06 | 88.33 | 0.06 | 0 | 0 | 10.09 | 88.25 | 229.74 | 0.43 | -95.18 | -47.56 | 0.21 | 153.85 | -61.82 | 4.27 | -93.51 | -54.64 | 0.33 | -88.38 | -31.25 | 1.25 | -48.35 | 4266.67 | 3.48 | 0.87 | 17.57 | 0 | 0 | 0 | 131.29 | 29.74 | 27.8 |
| 22Q4 (16) | 5.94 | 53.89 | -29.03 | -0.58 | 95.66 | 62.58 | -0.31 | 94.98 | 81.44 | 0 | 0 | -100.0 | 5.36 | 156.42 | -21.41 | 8.92 | 1192.75 | 596.88 | -0.39 | -155.71 | 32.76 | 65.83 | 874.1 | 640.08 | 2.84 | 4633.33 | -43.09 | 2.42 | 346.94 | -10.37 | 3.45 | 5.5 | 13.86 | 0 | 0 | 0 | 101.19 | -39.97 | -30.72 |
| 22Q3 (15) | 3.86 | 73.09 | -31.44 | -13.36 | -44633.33 | -623.92 | -6.18 | 57.23 | -37.33 | 0 | 0 | 0 | -9.5 | -520.35 | -216.14 | 0.69 | -18.82 | -37.27 | 0.7 | 25.0 | 1066.67 | 6.76 | -20.89 | -32.66 | 0.06 | -95.8 | -97.52 | -0.98 | -275.0 | -157.65 | 3.27 | 5.83 | 9.0 | 0 | 0 | 0 | 168.56 | 175.89 | 40.72 |
| 22Q2 (14) | 2.23 | -25.91 | -39.4 | 0.03 | -40.0 | 100.21 | -14.45 | -244.05 | -238.01 | 0 | 0 | -100.0 | 2.26 | -26.14 | 120.81 | 0.85 | 3.66 | 26.87 | 0.56 | 1.82 | -23.29 | 8.54 | -9.26 | 23.93 | 1.43 | 197.92 | -28.86 | 0.56 | 1966.67 | -72.28 | 3.09 | 4.39 | 1.31 | 0 | 0 | 0 | 61.10 | -40.53 | -15.83 |
| 22Q1 (13) | 3.01 | -64.04 | -34.42 | 0.05 | 103.23 | -85.29 | -4.2 | -151.5 | -12.6 | 0 | -100.0 | 0 | 3.06 | -55.13 | -37.93 | 0.82 | -35.94 | 60.78 | 0.55 | 194.83 | -1.79 | 9.41 | 5.84 | 45.65 | 0.48 | -90.38 | -60.66 | -0.03 | -101.11 | -104.84 | 2.96 | -2.31 | -4.52 | 0 | 0 | 0 | 102.73 | -29.67 | -16.74 |
| 21Q4 (12) | 8.37 | 48.67 | 33.07 | -1.55 | -160.78 | -1191.67 | -1.67 | 62.89 | 16.5 | 0.01 | 0 | 100.23 | 6.82 | -16.63 | 10.53 | 1.28 | 16.36 | -25.15 | -0.58 | -1066.67 | 57.97 | 8.90 | -11.37 | -65.82 | 4.99 | 106.2 | 96.46 | 2.7 | 58.82 | 229.81 | 3.03 | 1.0 | -7.06 | 0 | 0 | 0 | 146.07 | 21.94 | -72.6 |
| 21Q3 (11) | 5.63 | 52.99 | -28.37 | 2.55 | 117.54 | 5200.0 | -4.5 | -142.98 | 26.11 | 0 | -100.0 | 0 | 8.18 | 175.32 | 4.74 | 1.1 | 64.18 | 0.0 | 0.06 | -91.78 | -94.34 | 10.04 | 45.6 | -5.93 | 2.42 | 20.4 | 9.5 | 1.7 | -15.84 | 26.87 | 3.0 | -1.64 | -9.91 | 0 | 0 | 0 | 119.79 | 65.03 | -28.83 |
| 21Q2 (10) | 3.68 | -19.83 | -49.52 | -14.54 | -4376.47 | -4176.47 | 10.47 | 380.7 | 538.08 | 0.84 | 0 | 0 | -10.86 | -320.28 | -256.26 | 0.67 | 31.37 | 272.22 | 0.73 | 30.36 | 143.45 | 6.89 | 6.64 | 302.47 | 2.01 | 64.75 | 2.55 | 2.02 | 225.81 | 16.76 | 3.05 | -1.61 | -8.96 | 0 | 0 | 0 | 72.58 | -41.17 | -49.42 |
| 21Q1 (9) | 4.59 | -27.03 | 57.19 | 0.34 | 383.33 | -75.71 | -3.73 | -86.5 | 8.8 | 0 | 100.0 | 0 | 4.93 | -20.1 | 14.12 | 0.51 | -70.18 | 1175.0 | 0.56 | 140.58 | -61.11 | 6.46 | -75.17 | 1824.62 | 1.22 | -51.97 | 16.19 | 0.62 | 129.81 | 47.62 | 3.1 | -4.91 | -8.28 | 0 | 0 | 0 | 123.39 | -76.85 | 60.57 |
| 20Q4 (8) | 6.29 | -19.97 | -1.87 | -0.12 | -140.0 | -107.06 | -2.0 | 67.16 | 69.51 | -4.35 | 0 | 0 | 6.17 | -21.0 | -23.92 | 1.71 | 55.45 | 1454.55 | -1.38 | -230.19 | 59.88 | 26.03 | 143.95 | 3555.67 | 2.54 | 14.93 | -43.43 | -2.08 | -255.22 | -159.6 | 3.26 | -2.1 | -4.96 | 0 | 0 | 0 | 533.05 | 216.71 | 475.46 |
| 20Q3 (7) | 7.86 | 7.82 | 53.52 | -0.05 | 85.29 | 84.85 | -6.09 | -154.81 | -1.16 | 0 | 0 | 0 | 7.81 | 12.37 | 63.05 | 1.1 | 511.11 | -51.33 | 1.06 | 163.1 | -71.51 | 10.67 | 522.97 | -50.01 | 2.21 | 12.76 | 70.0 | 1.34 | -22.54 | 119.67 | 3.33 | -0.6 | -3.48 | 0 | 0 | 0 | 168.31 | 17.28 | 33.46 |
| 20Q2 (6) | 7.29 | 149.66 | 123.62 | -0.34 | -124.29 | 85.09 | -2.39 | 41.56 | -43.98 | 0 | 0 | 0 | 6.95 | 60.88 | 609.18 | 0.18 | 350.0 | 100.0 | -1.68 | -216.67 | 57.79 | 1.71 | 409.94 | 51.09 | 1.96 | 86.67 | 224.05 | 1.73 | 311.9 | 184.39 | 3.35 | -0.89 | -1.76 | 0 | 0 | 0 | 143.50 | 86.75 | -40.13 |
| 20Q1 (5) | 2.92 | -54.45 | -23.76 | 1.4 | -17.65 | 1300.0 | -4.09 | 37.65 | -179.73 | 0 | 0 | 0 | 4.32 | -46.73 | 9.92 | 0.04 | -63.64 | 0 | 1.44 | 141.86 | -58.74 | 0.34 | -52.83 | 0 | 1.05 | -76.61 | 281.03 | 0.42 | -87.97 | 135.59 | 3.38 | -1.46 | -0.29 | 0 | 0 | 0 | 76.84 | -17.04 | -55.66 |
| 19Q4 (4) | 6.41 | 25.2 | 0.0 | 1.7 | 615.15 | 0.0 | -6.56 | -8.97 | 0.0 | 0 | 0 | 0.0 | 8.11 | 69.31 | 0.0 | 0.11 | -95.13 | 0.0 | -3.44 | -192.47 | 0.0 | 0.71 | -96.66 | 0.0 | 4.49 | 245.38 | 0.0 | 3.49 | 472.13 | 0.0 | 3.43 | -0.58 | 0.0 | 0 | 0 | 0.0 | 92.63 | -26.55 | 0.0 |
| 19Q3 (3) | 5.12 | 57.06 | 0.0 | -0.33 | 85.53 | 0.0 | -6.02 | -262.65 | 0.0 | 0 | 0 | 0.0 | 4.79 | 388.78 | 0.0 | 2.26 | 2411.11 | 0.0 | 3.72 | 193.47 | 0.0 | 21.34 | 1782.74 | 0.0 | 1.3 | 182.28 | 0.0 | 0.61 | 129.76 | 0.0 | 3.45 | 1.17 | 0.0 | 0 | 0 | 0.0 | 126.11 | -47.39 | 0.0 |
| 19Q2 (2) | 3.26 | -14.88 | 0.0 | -2.28 | -2380.0 | 0.0 | -1.66 | -132.36 | 0.0 | 0 | 0 | 0.0 | 0.98 | -75.06 | 0.0 | 0.09 | 0 | 0.0 | -3.98 | -214.04 | 0.0 | 1.13 | 0 | 0.0 | -1.58 | -172.41 | 0.0 | -2.05 | -73.73 | 0.0 | 3.41 | 0.59 | 0.0 | 0 | 0 | 0.0 | 239.71 | 38.32 | 0.0 |
| 19Q1 (1) | 3.83 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 5.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.49 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 173.30 | 0.0 | 0.0 |
