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) | -3.48 | 0 | -17.87 | 0 | -16.77 | 0 | 0.53 | 0 | -21.35 | 0 | 0.39 | -93.43 | 0 | 0 | 0.27 | -87.33 | 9.04 | -64.38 | 14.73 | -42.19 | 2.98 | 3.47 | 0.18 | 12.5 | -19.45 | 0 |
| 2022 (9) | 22.53 | -48.44 | -3.29 | 0 | 5.66 | 127.31 | -11.87 | 0 | 19.24 | -53.24 | 5.94 | 760.87 | -0.3 | 0 | 2.11 | 999.62 | 25.38 | -41.32 | 25.48 | -35.25 | 2.88 | 15.66 | 0.16 | -38.46 | 79.00 | -23.9 |
| 2021 (8) | 43.7 | 1196.74 | -2.55 | 0 | 2.49 | 0 | 0.39 | 0 | 41.15 | 896.37 | 0.69 | 32.69 | 0 | 0 | 0.19 | -44.19 | 43.25 | 521.41 | 39.35 | 626.01 | 2.49 | -0.8 | 0.26 | 4.0 | 103.80 | 151.95 |
| 2020 (7) | 3.37 | -57.98 | 0.76 | 0 | -1.26 | 0 | -2.26 | 0 | 4.13 | -46.85 | 0.52 | 40.54 | 0 | 0 | 0.34 | 4.37 | 6.96 | 134.34 | 5.42 | 117.67 | 2.51 | -13.45 | 0.25 | 4.17 | 41.20 | -71.08 |
| 2019 (6) | 8.02 | 151.41 | -0.25 | 0 | -1.95 | 0 | 1.44 | 289.19 | 7.77 | 229.24 | 0.37 | 60.87 | 0 | 0 | 0.33 | 64.84 | 2.97 | -21.01 | 2.49 | -29.86 | 2.9 | 643.59 | 0.24 | 26.32 | 142.45 | 84.43 |
| 2018 (5) | 3.19 | 108.5 | -0.83 | 0 | 0.01 | -99.65 | 0.37 | 0 | 2.36 | 0 | 0.23 | -32.35 | -0.06 | 0 | 0.20 | -38.21 | 3.76 | -5.05 | 3.55 | 47.92 | 0.39 | -4.88 | 0.19 | 18.75 | 77.24 | 49.94 |
| 2017 (4) | 1.53 | 1600.0 | -3.06 | 0 | 2.82 | 57.54 | -1.16 | 0 | -1.53 | 0 | 0.34 | 6.25 | 0 | 0 | 0.32 | -1.75 | 3.96 | 105.18 | 2.4 | 84.62 | 0.41 | -6.82 | 0.16 | -20.0 | 51.52 | 1010.44 |
| 2016 (3) | 0.09 | -98.24 | -2.89 | 0 | 1.79 | -11.39 | -0.62 | 0 | -2.8 | 0 | 0.32 | -38.46 | -0.91 | 0 | 0.33 | -38.51 | 1.93 | -38.14 | 1.3 | -55.78 | 0.44 | 18.92 | 0.2 | 53.85 | 4.64 | -96.88 |
| 2015 (2) | 5.12 | 126.55 | -1.11 | 0 | 2.02 | 132.18 | 0.07 | 0 | 4.01 | 140.12 | 0.52 | 116.67 | -0.07 | 0 | 0.53 | 116.51 | 3.12 | 38.67 | 2.94 | 47.0 | 0.37 | 0.0 | 0.13 | -7.14 | 148.84 | 65.3 |
| 2014 (1) | 2.26 | 135.42 | -0.59 | 0 | 0.87 | 0 | -1.12 | 0 | 1.67 | 339.47 | 0.24 | 50.0 | 0.04 | 0 | 0.25 | 28.32 | 2.25 | 34.73 | 2.0 | 92.31 | 0.37 | 2.78 | 0.14 | 16.67 | 90.04 | 42.56 |
| 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) | -0.04 | -114.29 | -103.51 | 0.55 | 107.85 | 375.0 | -7.34 | 19.78 | -228.77 | 0.77 | 297.44 | 112.88 | 0.51 | 107.58 | -45.74 | 0.09 | 12.5 | -50.0 | 0.09 | 200.0 | 130.0 | 0.22 | 7.34 | -47.39 | 2.55 | 183.33 | 39.34 | 1.54 | -72.1 | 32.76 | 0.77 | 1.32 | -6.1 | 0.04 | 0.0 | 300.0 | -1.70 | -138.42 | -102.97 |
| 23Q3 (19) | 0.28 | -95.99 | -92.69 | -7.01 | 24.3 | -249.79 | -9.15 | -3288.89 | -83.37 | -0.39 | -104.31 | 91.01 | -6.73 | -195.18 | -179.08 | 0.08 | -11.11 | -71.43 | -0.09 | 0 | 0 | 0.21 | -20.66 | -56.34 | 0.9 | -67.03 | -79.59 | 5.52 | 6.36 | 28.07 | 0.76 | 4.11 | 2.7 | 0.04 | 0.0 | -50.0 | 4.43 | -96.22 | -94.07 |
| 23Q2 (18) | 6.98 | 165.29 | -12.2 | -9.26 | -330.7 | 44.52 | -0.27 | -2600.0 | -103.23 | 9.05 | 201.69 | 1640.38 | -2.28 | 82.24 | 73.91 | 0.09 | -35.71 | -98.03 | 0 | 0 | 0 | 0.26 | -36.64 | -95.38 | 2.73 | -4.21 | -60.72 | 5.19 | 109.27 | -52.21 | 0.73 | 1.39 | 14.06 | 0.04 | -20.0 | -20.0 | 117.11 | 135.61 | 70.15 |
| 23Q1 (17) | -10.69 | -1037.72 | -211.35 | -2.15 | -975.0 | -124.1 | -0.01 | -100.18 | 99.71 | -8.9 | -48.83 | -332.04 | -12.84 | -1465.96 | -169.33 | 0.14 | -22.22 | -84.62 | 0 | 100.0 | 0 | 0.42 | -2.52 | -53.65 | 2.85 | 55.74 | -76.6 | 2.48 | 113.79 | -72.9 | 0.72 | -12.2 | 7.46 | 0.05 | 400.0 | 66.67 | -328.92 | -674.17 | -437.49 |
| 22Q4 (16) | 1.14 | -70.23 | -92.12 | -0.2 | -104.27 | -139.22 | 5.7 | 214.23 | 675.76 | -5.98 | -37.79 | -524.11 | 0.94 | -88.95 | -93.72 | 0.18 | -35.71 | -37.93 | -0.3 | 0 | 0 | 0.43 | -10.91 | 63.45 | 1.83 | -58.5 | -86.74 | 1.16 | -73.09 | -89.28 | 0.82 | 10.81 | 26.15 | 0.01 | -87.5 | -87.5 | 57.29 | -23.27 | -54.24 |
| 22Q3 (15) | 3.83 | -51.82 | -81.15 | 4.68 | 128.04 | 503.45 | -4.99 | -159.69 | -486.82 | -4.34 | -934.62 | -258.68 | 8.51 | 197.37 | -55.58 | 0.28 | -93.87 | 27.27 | 0 | 0 | 0 | 0.48 | -91.61 | 142.95 | 4.41 | -36.55 | -72.68 | 4.31 | -60.31 | -44.81 | 0.74 | 15.62 | 25.42 | 0.08 | 60.0 | 0.0 | 74.66 | 8.47 | -68.84 |
| 22Q2 (14) | 7.95 | -17.19 | 41.21 | -16.69 | -287.11 | -2391.04 | 8.36 | 344.44 | 369.66 | 0.52 | 125.24 | 181.25 | -8.74 | -147.19 | -276.21 | 4.57 | 402.2 | 5612.5 | 0 | 0 | 0 | 5.71 | 536.31 | 5519.03 | 6.95 | -42.94 | -21.2 | 10.86 | 18.69 | -35.55 | 0.64 | -4.48 | 0.0 | 0.05 | 66.67 | 0.0 | 68.83 | -29.38 | 114.44 |
| 22Q1 (13) | 9.6 | -33.61 | 191.79 | 8.92 | 1649.02 | 831.15 | -3.42 | -245.45 | -934.15 | -2.06 | -246.1 | -348.19 | 18.52 | 23.71 | 794.69 | 0.91 | 213.79 | 810.0 | 0 | 0 | 0 | 0.90 | 243.77 | 428.56 | 12.18 | -11.74 | 171.27 | 9.15 | -15.43 | 136.43 | 0.67 | 3.08 | 9.84 | 0.03 | -62.5 | -40.0 | 97.46 | -22.15 | 34.2 |
| 21Q4 (12) | 14.46 | -28.84 | 1032.9 | 0.51 | 143.97 | 8.51 | -0.99 | -176.74 | -1090.0 | 1.41 | 216.53 | 158.02 | 14.97 | -21.87 | 1486.11 | 0.29 | 31.82 | 93.33 | 0 | 0 | 0 | 0.26 | 32.41 | -15.31 | 13.8 | -14.5 | 535.94 | 10.82 | 38.54 | 472.49 | 0.65 | 10.17 | 16.07 | 0.08 | 0.0 | 33.33 | 125.19 | -47.75 | 302.73 |
| 21Q3 (11) | 20.32 | 260.92 | 593.52 | -1.16 | -73.13 | -452.38 | 1.29 | -27.53 | 616.0 | -1.21 | -89.06 | -964.29 | 19.16 | 286.29 | 604.41 | 0.22 | 175.0 | 83.33 | 0 | 0 | 0 | 0.20 | 94.0 | -36.06 | 16.14 | 82.99 | 636.99 | 7.81 | -53.65 | 379.14 | 0.59 | -7.81 | 7.27 | 0.08 | 60.0 | 33.33 | 239.62 | 646.53 | 83.19 |
| 21Q2 (10) | 5.63 | 71.12 | 389.57 | -0.67 | 45.08 | -239.58 | 1.78 | 334.15 | 523.81 | -0.64 | -177.11 | -230.61 | 4.96 | 139.61 | 204.29 | 0.08 | -20.0 | -50.0 | 0 | 0 | 0 | 0.10 | -40.14 | -75.47 | 8.82 | 96.44 | 304.59 | 16.85 | 335.4 | 902.98 | 0.64 | 4.92 | -7.25 | 0.05 | 0.0 | -16.67 | 32.10 | -55.8 | -32.18 |
| 21Q1 (9) | 3.29 | 312.26 | 296.39 | -1.22 | -359.57 | -6200.0 | 0.41 | 310.0 | 158.57 | 0.83 | 134.16 | 280.43 | 2.07 | 291.67 | 143.53 | 0.1 | -33.33 | 11.11 | 0 | 0 | 0 | 0.17 | -44.92 | -52.18 | 4.49 | 106.91 | 995.12 | 3.87 | 104.76 | 1659.09 | 0.61 | 8.93 | -14.08 | 0.05 | -16.67 | -16.67 | 72.63 | 217.61 | -13.37 |
| 20Q4 (8) | -1.55 | -152.9 | -221.09 | 0.47 | 323.81 | 4800.0 | 0.1 | 140.0 | -50.0 | -2.43 | -1835.71 | -1000.0 | -1.08 | -139.71 | -185.04 | 0.15 | 25.0 | 150.0 | 0 | 0 | 0 | 0.31 | -0.04 | 52.22 | 2.17 | -0.91 | 158.33 | 1.89 | 15.95 | 256.6 | 0.56 | 1.82 | -16.42 | 0.06 | 0.0 | 0.0 | -61.75 | -147.21 | -160.79 |
| 20Q3 (7) | 2.93 | 154.78 | -12.8 | -0.21 | -143.75 | -162.5 | -0.25 | 40.48 | 75.25 | 0.14 | -71.43 | -88.33 | 2.72 | 66.87 | -17.07 | 0.12 | -25.0 | 0.0 | 0 | 0 | -100.0 | 0.31 | -25.58 | -25.61 | 2.19 | 0.46 | 160.71 | 1.63 | -2.98 | 96.39 | 0.55 | -20.29 | -23.61 | 0.06 | 0.0 | 0.0 | 130.80 | 176.39 | -37.32 |
| 20Q2 (6) | 1.15 | 38.55 | 76.92 | 0.48 | 2300.0 | 4700.0 | -0.42 | 40.0 | 23.64 | 0.49 | 206.52 | 880.0 | 1.63 | 91.76 | 146.97 | 0.16 | 77.78 | 60.0 | 0 | 0 | 100.0 | 0.41 | 16.71 | 16.39 | 2.18 | 431.71 | 179.49 | 1.68 | 663.64 | 121.05 | 0.69 | -2.82 | -5.48 | 0.06 | 0.0 | 0.0 | 47.33 | -43.55 | 12.85 |
| 20Q1 (5) | 0.83 | -35.16 | -69.6 | 0.02 | 300.0 | 112.5 | -0.7 | -450.0 | -18.64 | -0.46 | -270.37 | -411.11 | 0.85 | -33.07 | -66.93 | 0.09 | 50.0 | 0.0 | 0 | 0 | 0 | 0.35 | 75.32 | 2.05 | 0.41 | -51.19 | -19.61 | 0.22 | -58.49 | -40.54 | 0.71 | 5.97 | -7.79 | 0.06 | 0.0 | 0.0 | 83.84 | -17.47 | -63.15 |
| 19Q4 (4) | 1.28 | -61.9 | 0.0 | -0.01 | 87.5 | 0.0 | 0.2 | 119.8 | 0.0 | 0.27 | -77.5 | 0.0 | 1.27 | -61.28 | 0.0 | 0.06 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | 0.20 | -51.15 | 0.0 | 0.84 | 0.0 | 0.0 | 0.53 | -36.14 | 0.0 | 0.67 | -6.94 | 0.0 | 0.06 | 0.0 | 0.0 | 101.59 | -51.32 | 0.0 |
| 19Q3 (3) | 3.36 | 416.92 | 0.0 | -0.08 | -900.0 | 0.0 | -1.01 | -83.64 | 0.0 | 1.2 | 2300.0 | 0.0 | 3.28 | 396.97 | 0.0 | 0.12 | 20.0 | 0.0 | 0.04 | 200.0 | 0.0 | 0.41 | 16.44 | 0.0 | 0.84 | 7.69 | 0.0 | 0.83 | 9.21 | 0.0 | 0.72 | -1.37 | 0.0 | 0.06 | 0.0 | 0.0 | 208.70 | 397.66 | 0.0 |
| 19Q2 (2) | 0.65 | -76.19 | 0.0 | 0.01 | 106.25 | 0.0 | -0.55 | 6.78 | 0.0 | 0.05 | 155.56 | 0.0 | 0.66 | -74.32 | 0.0 | 0.1 | 11.11 | 0.0 | -0.04 | 0 | 0.0 | 0.36 | 2.33 | 0.0 | 0.78 | 52.94 | 0.0 | 0.76 | 105.41 | 0.0 | 0.73 | -5.19 | 0.0 | 0.06 | 0.0 | 0.0 | 41.94 | -81.57 | 0.0 |
| 19Q1 (1) | 2.73 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 227.50 | 0.0 | 0.0 |
