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) | 19.73 | 69.07 | -10.98 | 0 | -5.17 | 0 | -0.67 | 0 | 8.75 | -19.06 | 11.06 | 914.68 | 0 | 0 | 16.65 | 753.08 | -3.78 | 0 | -1.29 | 0 | 18.36 | 12.57 | 0.32 | 3.23 | 113.46 | 43.3 |
| 2022 (9) | 11.67 | -21.94 | -0.86 | 0 | -10.48 | 0 | 0.76 | 181.48 | 10.81 | -10.59 | 1.09 | -61.07 | 0 | 0 | 1.95 | -67.37 | -4.96 | 0 | -1.88 | 0 | 16.31 | 1.24 | 0.31 | 72.22 | 79.17 | -25.86 |
| 2021 (8) | 14.95 | 14.12 | -2.86 | 0 | -10.77 | 0 | 0.27 | 0 | 12.09 | 15.69 | 2.8 | -3.11 | 0 | 0 | 5.98 | -5.93 | -4.47 | 0 | -2.29 | 0 | 16.11 | -6.06 | 0.18 | 63.64 | 106.79 | 45.18 |
| 2020 (7) | 13.1 | -26.94 | -2.65 | 0 | -11.34 | 0 | -1.78 | 0 | 10.45 | -20.23 | 2.89 | -12.69 | 0 | 0 | 6.36 | 2.28 | 0.88 | -81.36 | 0.55 | -76.39 | 17.15 | -8.58 | 0.11 | 57.14 | 73.55 | -13.2 |
| 2019 (6) | 17.93 | 168.01 | -4.83 | 0 | -17.79 | 0 | -0.21 | 0 | 13.1 | 398.1 | 3.31 | -9.07 | 0 | 0 | 6.22 | -22.41 | 4.72 | 50.32 | 2.33 | -32.85 | 18.76 | 719.21 | 0.07 | -12.5 | 84.74 | -26.03 |
| 2018 (5) | 6.69 | 0.6 | -4.06 | 0 | -2.61 | 0 | 0.45 | -4.26 | 2.63 | -47.19 | 3.64 | 171.64 | 0 | 0 | 8.01 | 155.74 | 3.14 | -20.1 | 3.47 | -17.97 | 2.29 | 3.62 | 0.08 | -20.0 | 114.55 | 12.66 |
| 2017 (4) | 6.65 | -33.37 | -1.67 | 0 | -3.56 | 0 | 0.47 | -40.51 | 4.98 | 6.64 | 1.34 | -73.25 | 0 | 0 | 3.13 | -73.35 | 3.93 | -12.86 | 4.23 | 0.48 | 2.21 | -3.07 | 0.1 | -23.08 | 101.68 | -32.55 |
| 2016 (3) | 9.98 | 36.15 | -5.31 | 0 | -4.32 | 0 | 0.79 | 19.7 | 4.67 | -41.18 | 5.01 | 27.81 | 0 | 0 | 11.76 | 14.67 | 4.51 | 15.05 | 4.21 | 2.18 | 2.28 | 10.68 | 0.13 | 18.18 | 150.76 | 29.37 |
| 2015 (2) | 7.33 | 15.62 | 0.61 | 0 | -4.95 | 0 | 0.66 | 78.38 | 7.94 | 210.16 | 3.92 | 75.78 | 0 | 0 | 10.25 | 61.3 | 3.92 | 92.16 | 4.12 | 11.65 | 2.06 | 5.1 | 0.11 | 37.5 | 116.53 | 5.32 |
| 2014 (1) | 6.34 | 71.82 | -3.78 | 0 | 0.86 | -70.14 | 0.37 | -49.32 | 2.56 | 0 | 2.23 | -66.67 | 0 | 0 | 6.36 | -67.46 | 2.04 | -26.62 | 3.69 | 22.59 | 1.96 | 3.16 | 0.08 | 33.33 | 110.65 | 49.03 |
| 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) | 9.42 | 81.85 | 53.67 | -3.36 | 15.15 | -8300.0 | -2.98 | -1003.7 | 50.99 | 0.96 | 638.46 | 31.51 | 6.06 | 396.72 | -0.49 | 3.36 | -17.04 | 1500.0 | 0 | 0 | 0 | 16.87 | -27.53 | 1236.55 | 0.16 | 112.03 | 116.0 | 0.31 | 132.98 | 244.44 | 4.82 | 3.43 | 19.01 | 0.08 | 0.0 | 0.0 | 180.81 | 32.64 | 24.47 |
| 23Q3 (19) | 5.18 | 96.21 | -25.47 | -3.96 | -40.93 | -1264.71 | -0.27 | -177.14 | 95.69 | 0.13 | 108.84 | -62.86 | 1.22 | 817.65 | -83.26 | 4.05 | 48.9 | 1091.18 | 0 | 0 | 0 | 23.28 | 25.36 | 876.9 | -1.33 | 17.9 | -13.68 | -0.94 | -108.89 | -84.31 | 4.66 | 2.64 | 12.56 | 0.08 | 0.0 | 0.0 | 136.32 | 115.32 | -27.23 |
| 23Q2 (18) | 2.64 | 6.02 | 271.43 | -2.81 | -230.59 | -553.49 | 0.35 | 115.42 | -91.21 | -1.47 | -390.0 | -488.0 | -0.17 | -110.37 | 91.37 | 2.72 | 189.36 | 988.0 | 0 | 0 | 0 | 18.57 | 185.81 | 821.64 | -1.62 | -63.64 | -8.0 | -0.45 | -114.29 | 41.56 | 4.54 | 4.61 | 15.52 | 0.08 | 0.0 | 0.0 | 63.31 | 7.04 | 233.2 |
| 23Q1 (17) | 2.49 | -59.38 | 1815.38 | -0.85 | -2025.0 | -18.06 | -2.27 | 62.66 | -7.58 | -0.3 | -141.1 | -328.57 | 1.64 | -73.07 | 377.97 | 0.94 | 347.62 | 224.14 | 0 | 0 | 0 | 6.50 | 414.75 | 180.46 | -0.99 | 1.0 | 23.85 | -0.21 | -333.33 | 69.57 | 4.34 | 7.16 | 3.83 | 0.08 | 0.0 | 14.29 | 59.14 | -59.28 | 1519.66 |
| 22Q4 (16) | 6.13 | -11.8 | -21.41 | -0.04 | -111.76 | 96.33 | -6.08 | 3.03 | -65.67 | 0.73 | 108.57 | 661.54 | 6.09 | -16.46 | -9.24 | 0.21 | -38.24 | -74.7 | 0 | 0 | 0 | 1.26 | -47.03 | -78.33 | -1.0 | 14.53 | 6.54 | 0.09 | 117.65 | 212.5 | 4.05 | -2.17 | -1.22 | 0.08 | 0.0 | 14.29 | 145.26 | -22.46 | -23.83 |
| 22Q3 (15) | 6.95 | 551.3 | 26.59 | 0.34 | 179.07 | 187.18 | -6.27 | -257.54 | -4.15 | 0.35 | 240.0 | 1066.67 | 7.29 | 470.05 | 42.94 | 0.34 | 36.0 | 161.54 | 0 | 0 | 0 | 2.38 | 18.27 | 88.23 | -1.17 | 22.0 | 10.0 | -0.51 | 33.77 | 45.74 | 4.14 | 5.34 | 14.36 | 0.08 | 0.0 | 100.0 | 187.33 | 494.13 | -7.19 |
| 22Q2 (14) | -1.54 | -1284.62 | -21.26 | -0.43 | 40.28 | 35.82 | 3.98 | 288.63 | -2.93 | -0.25 | -257.14 | -225.0 | -1.97 | -233.9 | -1.55 | 0.25 | -13.79 | -66.67 | 0 | 0 | 0 | 2.01 | -13.03 | -71.26 | -1.5 | -15.38 | 7.98 | -0.77 | -11.59 | 22.22 | 3.93 | -5.98 | -3.44 | 0.08 | 14.29 | 100.0 | -47.53 | -1401.61 | -16.77 |
| 22Q1 (13) | 0.13 | -98.33 | -95.58 | -0.72 | 33.94 | -1.41 | -2.11 | 42.51 | 59.27 | -0.07 | 46.15 | -141.18 | -0.59 | -108.79 | -126.46 | 0.29 | -65.06 | -73.39 | 0 | 0 | 0 | 2.32 | -60.23 | -75.39 | -1.3 | -21.5 | -182.61 | -0.69 | -762.5 | -146.43 | 4.18 | 1.95 | -3.46 | 0.07 | 0.0 | 133.33 | 3.65 | -98.09 | -94.93 |
| 21Q4 (12) | 7.8 | 42.08 | 48.85 | -1.09 | -179.49 | 28.76 | -3.67 | 39.04 | -236.7 | -0.13 | -533.33 | -116.67 | 6.71 | 31.57 | 80.86 | 0.83 | 538.46 | -29.66 | 0 | 0 | 0 | 5.82 | 360.14 | -38.94 | -1.07 | 17.69 | -1088.89 | -0.08 | 91.49 | -122.86 | 4.1 | 13.26 | -1.91 | 0.07 | 75.0 | 133.33 | 190.71 | -5.51 | 65.96 |
| 21Q3 (11) | 5.49 | 532.28 | 9.36 | -0.39 | 41.79 | 78.69 | -6.02 | -246.83 | -3.97 | 0.03 | -85.0 | 101.6 | 5.1 | 362.89 | 59.87 | 0.13 | -82.67 | -86.32 | 0 | 0 | 0 | 1.27 | -81.94 | -84.93 | -1.3 | 20.25 | -345.28 | -0.94 | 5.05 | -361.11 | 3.62 | -11.06 | -12.14 | 0.04 | 0.0 | 33.33 | 201.84 | 595.85 | 81.33 |
| 21Q2 (10) | -1.27 | -143.2 | -121.86 | -0.67 | 5.63 | -239.58 | 4.1 | 179.15 | 218.84 | 0.2 | 17.65 | 5.26 | -1.94 | -187.0 | -130.84 | 0.75 | -31.19 | 38.89 | 0 | 0 | 0 | 7.01 | -25.53 | 34.35 | -1.63 | -254.35 | -16400.0 | -0.99 | -253.57 | -350.0 | 4.07 | -6.0 | -4.01 | 0.04 | 33.33 | 33.33 | -40.71 | -156.49 | -128.37 |
| 21Q1 (9) | 2.94 | -43.89 | 198.66 | -0.71 | 53.59 | -395.83 | -5.18 | -375.23 | -418.0 | 0.17 | 383.33 | 666.67 | 2.23 | -39.89 | 181.39 | 1.09 | -7.63 | 419.05 | 0 | 0 | 0 | 9.41 | -1.33 | 412.32 | -0.46 | -411.11 | -206.98 | -0.28 | -180.0 | -500.0 | 4.33 | 3.59 | -6.07 | 0.03 | 0.0 | 0.0 | 72.06 | -37.29 | 213.89 |
| 20Q4 (8) | 5.24 | 4.38 | 45.15 | -1.53 | 16.39 | -17.69 | -1.09 | 81.17 | 69.97 | -0.06 | 96.81 | -135.29 | 3.71 | 16.3 | 60.61 | 1.18 | 24.21 | 49.37 | 0 | 0 | 0 | 9.54 | 13.57 | 78.95 | -0.09 | -116.98 | -106.0 | 0.35 | -2.78 | -28.57 | 4.18 | 1.46 | -8.33 | 0.03 | 0.0 | 0.0 | 114.91 | 3.24 | 61.7 |
| 20Q3 (7) | 5.02 | -13.6 | 14.87 | -1.83 | -481.25 | -98.91 | -5.79 | -67.83 | 15.1 | -1.88 | -1089.47 | -422.22 | 3.19 | -49.28 | -7.54 | 0.95 | 75.93 | 13.1 | 0 | 0 | 0 | 8.40 | 60.99 | 29.29 | 0.53 | 5200.0 | -50.93 | 0.36 | 263.64 | -41.94 | 4.12 | -2.83 | -12.53 | 0.03 | 0.0 | 50.0 | 111.31 | -22.41 | 36.27 |
| 20Q2 (6) | 5.81 | 294.97 | 19.06 | 0.48 | 100.0 | 157.14 | -3.45 | -245.0 | 5.99 | 0.19 | 733.33 | 311.11 | 6.29 | 329.56 | 55.69 | 0.54 | 157.14 | -15.62 | 0 | 0 | 0 | 5.22 | 183.98 | 2.31 | 0.01 | -97.67 | -98.73 | -0.22 | -414.29 | -150.0 | 4.24 | -8.03 | -10.55 | 0.03 | 0.0 | 50.0 | 143.46 | 326.74 | 52.86 |
| 20Q1 (5) | -2.98 | -182.55 | -169.63 | 0.24 | 118.46 | 124.24 | -1.0 | 72.45 | 72.75 | -0.03 | -117.65 | -150.0 | -2.74 | -218.61 | -183.28 | 0.21 | -73.42 | -79.81 | 0 | 0 | 0 | 1.84 | -65.53 | -77.16 | 0.43 | -71.33 | -68.15 | 0.07 | -85.71 | -91.03 | 4.61 | 1.1 | -2.95 | 0.03 | 0.0 | 200.0 | -63.27 | -189.03 | -181.9 |
| 19Q4 (4) | 3.61 | -17.39 | 0.0 | -1.3 | -41.3 | 0.0 | -3.63 | 46.77 | 0.0 | 0.17 | 147.22 | 0.0 | 2.31 | -33.04 | 0.0 | 0.79 | -5.95 | 0.0 | 0 | 0 | 0.0 | 5.33 | -17.95 | 0.0 | 1.5 | 38.89 | 0.0 | 0.49 | -20.97 | 0.0 | 4.56 | -3.18 | 0.0 | 0.03 | 50.0 | 0.0 | 71.06 | -13.0 | 0.0 |
| 19Q3 (3) | 4.37 | -10.45 | 0.0 | -0.92 | -9.52 | 0.0 | -6.82 | -85.83 | 0.0 | -0.36 | -300.0 | 0.0 | 3.45 | -14.6 | 0.0 | 0.84 | 31.25 | 0.0 | 0 | 0 | 0.0 | 6.50 | 27.39 | 0.0 | 1.08 | 36.71 | 0.0 | 0.62 | 40.91 | 0.0 | 4.71 | -0.63 | 0.0 | 0.02 | 0.0 | 0.0 | 81.68 | -12.96 | 0.0 |
| 19Q2 (2) | 4.88 | 14.02 | 0.0 | -0.84 | 15.15 | 0.0 | -3.67 | 0.0 | 0.0 | -0.09 | -250.0 | 0.0 | 4.04 | 22.8 | 0.0 | 0.64 | -38.46 | 0.0 | 0 | 0 | 0.0 | 5.10 | -36.6 | 0.0 | 0.79 | -41.48 | 0.0 | 0.44 | -43.59 | 0.0 | 4.74 | -0.21 | 0.0 | 0.02 | 100.0 | 0.0 | 93.85 | 21.47 | 0.0 |
| 19Q1 (1) | 4.28 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | -3.67 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.04 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 4.75 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 77.26 | 0.0 | 0.0 |
