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) | 32.34 | 233.4 | -23.7 | 0 | -18.77 | 0 | 0.54 | 5300.0 | 8.64 | -66.72 | 1.17 | -26.88 | -0.87 | 0 | 0.68 | -19.06 | 6.99 | -19.75 | 7.88 | -1.13 | 2.86 | -5.3 | 0.26 | 8.33 | 294.00 | 240.37 |
| 2022 (9) | 9.7 | 0 | 16.26 | -56.34 | -44.67 | 0 | 0.01 | 0 | 25.96 | -21.24 | 1.6 | -40.74 | -0.24 | 0 | 0.84 | -35.46 | 8.71 | 2.71 | 7.97 | -75.91 | 3.02 | 27.97 | 0.24 | -61.9 | 86.38 | 0 |
| 2021 (8) | -4.28 | 0 | 37.24 | 0 | -11.89 | 0 | -1.06 | 0 | 32.96 | 349.66 | 2.7 | 36.36 | -0.96 | 0 | 1.30 | 27.03 | 8.48 | -36.9 | 33.09 | 219.71 | 2.36 | 33.33 | 0.63 | 14.55 | -11.86 | 0 |
| 2020 (7) | 10.43 | -42.85 | -3.1 | 0 | -1.35 | 0 | -0.72 | 0 | 7.33 | -48.38 | 1.98 | 40.43 | -2.3 | 0 | 1.02 | 29.05 | 13.44 | 51.86 | 10.35 | 25.15 | 1.77 | 12.03 | 0.55 | 37.5 | 82.32 | -53.77 |
| 2019 (6) | 18.25 | 0 | -4.05 | 0 | -7.08 | 0 | -0.04 | 0 | 14.2 | 0 | 1.41 | 161.11 | -3.27 | 0 | 0.79 | 162.68 | 8.85 | 30.34 | 8.27 | 28.82 | 1.58 | -25.47 | 0.4 | -13.04 | 178.05 | 0 |
| 2018 (5) | -0.07 | 0 | -31.92 | 0 | 3.22 | 0 | 0.46 | 0 | -31.99 | 0 | 0.54 | -14.29 | -11.69 | 0 | 0.30 | -24.72 | 6.79 | 88.61 | 6.42 | 54.7 | 2.12 | -39.94 | 0.46 | -45.24 | -0.78 | 0 |
| 2017 (4) | -1.7 | 0 | 30.82 | 0 | -3.88 | 0 | -3.31 | 0 | 29.12 | 0 | 0.63 | -90.65 | -3.57 | 0 | 0.40 | -89.54 | 3.6 | 92.51 | 4.15 | -12.45 | 3.53 | -19.59 | 0.84 | -15.15 | -19.95 | 0 |
| 2016 (3) | 12.2 | 12.44 | -43.63 | 0 | 11.01 | 0 | -2.93 | 0 | -31.43 | 0 | 6.74 | 213.49 | -5.66 | 0 | 3.84 | 285.61 | 1.87 | -64.04 | 4.74 | -32.09 | 4.39 | -6.6 | 0.99 | 28.57 | 120.55 | 38.33 |
| 2015 (2) | 10.85 | -55.91 | -6.24 | 0 | -11.19 | 0 | -3.6 | 0 | 4.61 | -76.19 | 2.15 | -52.64 | -9.55 | 0 | 0.99 | -43.55 | 5.2 | -42.48 | 6.98 | -24.62 | 4.7 | 28.42 | 0.77 | 14.93 | 87.15 | -51.88 |
| 2014 (1) | 24.61 | 84.21 | -5.25 | 0 | -5.88 | 0 | 6.32 | 0 | 19.36 | 203.92 | 4.54 | -42.82 | -1.58 | 0 | 1.76 | -42.45 | 9.04 | 9.44 | 9.26 | 10.77 | 3.66 | 33.58 | 0.67 | -8.22 | 181.09 | 60.35 |
| 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) | 12.64 | 4581.48 | 221.63 | -2.58 | 74.25 | 71.21 | -5.2 | -1109.3 | -242.47 | 0.03 | -96.43 | -89.29 | 10.06 | 203.18 | 300.0 | -0.01 | -106.25 | 99.47 | -0.76 | -2433.33 | -7700.0 | -0.02 | -106.06 | 99.34 | 1.61 | -37.35 | -40.37 | 2.68 | 71.79 | 36.73 | 0.72 | 9.09 | -5.26 | 0.06 | 0.0 | 0.0 | 365.32 | 2984.91 | 158.42 |
| 23Q3 (19) | 0.27 | -96.4 | -95.48 | -10.02 | -34.32 | -168.44 | -0.43 | 96.24 | 95.77 | 0.84 | 460.0 | 0 | -9.75 | -19600.0 | -147.28 | 0.16 | -70.91 | -93.25 | -0.03 | 57.14 | 80.0 | 0.37 | -69.14 | -92.37 | 2.57 | 77.24 | 2.8 | 1.56 | -37.6 | -5.45 | 0.66 | -5.71 | -14.29 | 0.06 | -14.29 | 0.0 | 11.84 | -94.84 | -95.09 |
| 23Q2 (18) | 7.51 | -37.0 | 142.26 | -7.46 | -104.95 | -333.12 | -11.43 | -568.42 | 58.54 | 0.15 | 131.25 | 266.67 | 0.05 | -99.4 | -99.21 | 0.55 | 19.57 | 10.0 | -0.07 | -600.0 | -16.67 | 1.20 | 1.89 | 2.66 | 1.45 | 7.41 | -16.18 | 2.5 | 121.24 | -28.77 | 0.7 | -10.26 | -7.89 | 0.07 | 0.0 | 16.67 | 229.66 | -61.85 | 220.79 |
| 23Q1 (17) | 11.92 | 203.31 | 460.12 | -3.64 | 59.38 | -149.39 | -1.71 | -146.85 | 83.87 | -0.48 | -271.43 | -182.35 | 8.28 | 264.61 | 103.94 | 0.46 | 124.21 | -28.12 | -0.01 | -200.0 | 66.67 | 1.18 | 134.5 | -19.25 | 1.35 | -50.0 | -24.58 | 1.13 | -42.35 | 31.4 | 0.78 | 2.63 | 5.41 | 0.07 | 16.67 | 16.67 | 602.02 | 325.86 | 401.92 |
| 22Q4 (16) | 3.93 | -34.28 | -65.19 | -8.96 | -161.2 | -126.0 | 3.65 | 135.93 | 123.64 | 0.28 | 0 | 162.22 | -5.03 | -124.39 | -110.99 | -1.9 | -180.17 | -406.45 | 0.01 | 106.67 | 102.22 | -3.42 | -170.32 | -396.19 | 2.7 | 8.0 | 162.14 | 1.96 | 18.79 | -92.52 | 0.76 | -1.3 | 18.75 | 0.06 | 0.0 | -62.5 | 141.37 | -41.37 | 237.95 |
| 22Q3 (15) | 5.98 | 92.9 | 204.36 | 14.64 | 357.5 | 389.33 | -10.16 | 63.15 | -566.06 | 0 | 100.0 | 100.0 | 20.62 | 227.3 | 291.1 | 2.37 | 374.0 | 64.58 | -0.15 | -150.0 | -122.39 | 4.86 | 315.24 | 76.41 | 2.5 | 44.51 | 13.12 | 1.65 | -52.99 | -30.38 | 0.77 | 1.32 | 24.19 | 0.06 | 0.0 | -60.0 | 241.13 | 236.8 | 232.14 |
| 22Q2 (14) | 3.1 | 193.66 | 135.31 | 3.2 | -56.58 | 235.59 | -27.57 | -160.09 | -412.59 | -0.09 | 47.06 | 75.68 | 6.3 | 55.17 | 156.55 | 0.5 | -21.88 | 2.04 | -0.06 | -100.0 | 91.89 | 1.17 | -19.86 | 20.0 | 1.73 | -3.35 | -16.83 | 3.51 | 308.14 | 53.95 | 0.76 | 2.7 | 40.74 | 0.06 | 0.0 | -62.5 | 71.59 | 135.9 | 124.3 |
| 22Q1 (13) | -3.31 | -129.32 | -215.24 | 7.37 | -78.61 | -27.75 | -10.6 | 31.35 | -42.28 | -0.17 | 62.22 | -312.5 | 4.06 | -91.13 | -55.63 | 0.64 | 3.23 | 357.14 | -0.03 | 93.33 | 93.18 | 1.46 | 26.57 | 438.8 | 1.79 | 73.79 | -43.53 | 0.86 | -96.72 | -61.78 | 0.74 | 15.62 | 32.14 | 0.06 | -62.5 | -60.0 | -199.40 | -576.68 | -462.11 |
| 21Q4 (12) | 11.29 | 297.03 | 570.42 | 34.46 | 781.03 | 570.43 | -15.44 | -808.26 | -735.39 | -0.45 | -40.62 | -421.43 | 45.75 | 524.0 | 1569.71 | 0.62 | -56.94 | -31.87 | -0.45 | -167.16 | 52.13 | 1.15 | -58.12 | -32.96 | 1.03 | -53.39 | -72.68 | 26.19 | 1005.06 | 1074.44 | 0.64 | 3.23 | 25.49 | 0.16 | 6.67 | 6.67 | 41.83 | 122.92 | 150.37 |
| 21Q3 (11) | -5.73 | 34.74 | -225.66 | -5.06 | -114.41 | 36.75 | 2.18 | -75.28 | 153.69 | -0.32 | 13.51 | 39.62 | -10.79 | 3.14 | -213.66 | 1.44 | 193.88 | 278.95 | 0.67 | 190.54 | 203.08 | 2.76 | 182.45 | 303.77 | 2.21 | 6.25 | -44.05 | 2.37 | 3.95 | -13.5 | 0.62 | 14.81 | 51.22 | 0.15 | -6.25 | 7.14 | -182.48 | 38.06 | -231.66 |
| 21Q2 (10) | -8.78 | -736.19 | -382.32 | -2.36 | -123.14 | 63.64 | 8.82 | 218.39 | 287.26 | -0.37 | -562.5 | -126.24 | -11.14 | -221.75 | -229.59 | 0.49 | 250.0 | -10.91 | -0.74 | -68.18 | -32.14 | 0.98 | 259.83 | -1.73 | 2.08 | -34.38 | -54.78 | 2.28 | 1.33 | -48.88 | 0.54 | -3.57 | 25.58 | 0.16 | 6.67 | 23.08 | -294.63 | -730.58 | -575.58 |
| 21Q1 (9) | -1.05 | 56.25 | -120.39 | 10.2 | 98.44 | 63.2 | -7.45 | -406.58 | -249.3 | 0.08 | -42.86 | 103.1 | 9.15 | 233.94 | -19.74 | 0.14 | -84.62 | -6.67 | -0.44 | 53.19 | -193.33 | 0.27 | -84.25 | -46.37 | 3.17 | -15.92 | 183.04 | 2.25 | 0.9 | 144.57 | 0.56 | 9.8 | 36.59 | 0.15 | 0.0 | 15.38 | -35.47 | 57.28 | -110.06 |
| 20Q4 (8) | -2.4 | -152.63 | -134.24 | 5.14 | 164.25 | 150.44 | 2.43 | 159.85 | 144.92 | 0.14 | 126.42 | -84.27 | 2.74 | 179.65 | 186.16 | 0.91 | 139.47 | 264.0 | -0.94 | -44.62 | -193.75 | 1.72 | 152.26 | 219.76 | 3.77 | -4.56 | 35.13 | 2.23 | -18.61 | -11.16 | 0.51 | 24.39 | 18.6 | 0.15 | 7.14 | 25.0 | -83.04 | -159.92 | -136.25 |
| 20Q3 (7) | 4.56 | 46.62 | 30.29 | -8.0 | -23.27 | -140.77 | -4.06 | 13.8 | 62.27 | -0.53 | -137.59 | -160.92 | -3.44 | -1.78 | -114.88 | 0.38 | -30.91 | 100.0 | -0.65 | -16.07 | 18.75 | 0.68 | -31.26 | 87.42 | 3.95 | -14.13 | 28.25 | 2.74 | -38.57 | -2.84 | 0.41 | -4.65 | -2.38 | 0.14 | 7.69 | 40.0 | 138.60 | 123.72 | 32.27 |
| 20Q2 (6) | 3.11 | -39.61 | -54.86 | -6.49 | -203.84 | 79.61 | -4.71 | -194.39 | -647.67 | 1.41 | 154.65 | 642.11 | -3.38 | -129.65 | 86.45 | 0.55 | 266.67 | 19.57 | -0.56 | -273.33 | 30.0 | 0.99 | 96.38 | -11.17 | 4.6 | 310.71 | 172.19 | 4.46 | 384.78 | 135.98 | 0.43 | 4.88 | 16.22 | 0.13 | 0.0 | 44.44 | 61.95 | -82.44 | -78.87 |
| 20Q1 (5) | 5.15 | -26.53 | 505.88 | 6.25 | 161.33 | -65.92 | 4.99 | 192.24 | -39.37 | -2.58 | -389.89 | -100.0 | 11.4 | 458.49 | -40.59 | 0.15 | -40.0 | -70.0 | -0.15 | 53.12 | 88.89 | 0.51 | -6.1 | -61.41 | 1.12 | -59.86 | -13.18 | 0.92 | -63.35 | -12.38 | 0.41 | -4.65 | 17.14 | 0.13 | 8.33 | 44.44 | 352.74 | 53.98 | 518.33 |
| 19Q4 (4) | 7.01 | 100.29 | 0.0 | -10.19 | -151.94 | 0.0 | -5.41 | 49.72 | 0.0 | 0.89 | 2.3 | 0.0 | -3.18 | -113.75 | 0.0 | 0.25 | 31.58 | 0.0 | -0.32 | 60.0 | 0.0 | 0.54 | 47.86 | 0.0 | 2.79 | -9.42 | 0.0 | 2.51 | -10.99 | 0.0 | 0.43 | 2.38 | 0.0 | 0.12 | 20.0 | 0.0 | 229.08 | 118.61 | 0.0 |
| 19Q3 (3) | 3.5 | -49.2 | 0.0 | 19.62 | 161.64 | 0.0 | -10.76 | -1351.16 | 0.0 | 0.87 | 357.89 | 0.0 | 23.12 | 192.7 | 0.0 | 0.19 | -58.7 | 0.0 | -0.8 | 0.0 | 0.0 | 0.36 | -67.42 | 0.0 | 3.08 | 82.25 | 0.0 | 2.82 | 49.21 | 0.0 | 0.42 | 13.51 | 0.0 | 0.1 | 11.11 | 0.0 | 104.79 | -64.26 | 0.0 |
| 19Q2 (2) | 6.89 | 710.59 | 0.0 | -31.83 | -273.56 | 0.0 | 0.86 | -89.55 | 0.0 | 0.19 | 114.73 | 0.0 | -24.94 | -229.96 | 0.0 | 0.46 | -8.0 | 0.0 | -0.8 | 40.74 | 0.0 | 1.12 | -14.69 | 0.0 | 1.69 | 31.01 | 0.0 | 1.89 | 80.0 | 0.0 | 0.37 | 5.71 | 0.0 | 0.09 | 0.0 | 0.0 | 293.19 | 413.95 | 0.0 |
| 19Q1 (1) | 0.85 | 0.0 | 0.0 | 18.34 | 0.0 | 0.0 | 8.23 | 0.0 | 0.0 | -1.29 | 0.0 | 0.0 | 19.19 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -1.35 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 57.05 | 0.0 | 0.0 |
