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) | 7.43 | -13.7 | -2.71 | 0 | -11.56 | 0 | 0.17 | 0 | 4.72 | -76.08 | 3.43 | 35.57 | -0.92 | 0 | 2.03 | 47.72 | 9.31 | 59.97 | 7.51 | 9.16 | 8.13 | -8.75 | 0.13 | 30.0 | 47.11 | -13.05 |
| 2022 (9) | 8.61 | -64.84 | 11.12 | 204.66 | -6.44 | 0 | -0.68 | 0 | 19.73 | -29.89 | 2.53 | 3.27 | -0.05 | 0 | 1.38 | 27.05 | 5.82 | -0.85 | 6.88 | 26.7 | 8.91 | -2.52 | 0.1 | 0.0 | 54.19 | -67.54 |
| 2021 (8) | 24.49 | -43.18 | 3.65 | 0 | -32.92 | 0 | -2.59 | 0 | 28.14 | -23.39 | 2.45 | -40.53 | -1.16 | 0 | 1.08 | -49.17 | 5.87 | -28.41 | 5.43 | -23.41 | 9.14 | 4.22 | 0.1 | 0.0 | 166.94 | -38.18 |
| 2020 (7) | 43.1 | 97.62 | -6.37 | 0 | -12.66 | 0 | 2.75 | 45.5 | 36.73 | 2542.45 | 4.12 | -41.64 | -1.35 | 0 | 2.13 | -39.19 | 8.2 | -5.31 | 7.09 | 8.08 | 8.77 | 6.3 | 0.1 | 0.0 | 270.05 | 84.61 |
| 2019 (6) | 21.81 | -7.27 | -20.42 | 0 | -5.22 | 0 | 1.89 | 0 | 1.39 | 0 | 7.06 | -31.85 | -5.03 | 0 | 3.51 | -23.91 | 8.66 | -47.45 | 6.56 | -40.42 | 8.25 | 10.44 | 0.1 | 11.11 | 146.28 | 15.49 |
| 2018 (5) | 23.52 | 382.96 | -34.18 | 0 | 9.3 | 272.0 | -0.27 | 0 | -10.66 | 0 | 10.36 | 48.0 | -8.86 | 0 | 4.61 | 30.54 | 16.48 | 15.97 | 11.01 | 7.84 | 7.47 | 11.66 | 0.09 | 28.57 | 126.66 | 341.35 |
| 2017 (4) | 4.87 | -60.66 | -14.9 | 0 | 2.5 | 0 | 0.27 | -12.9 | -10.03 | 0 | 7.0 | 79.49 | -6.8 | 0 | 3.53 | 60.0 | 14.21 | -28.38 | 10.21 | -22.89 | 6.69 | 0.45 | 0.07 | -41.67 | 28.70 | -53.59 |
| 2016 (3) | 12.38 | -38.25 | -9.31 | 0 | -18.73 | 0 | 0.31 | -64.37 | 3.07 | -23.44 | 3.9 | -47.01 | -3.32 | 0 | 2.21 | -53.14 | 19.84 | 74.96 | 13.24 | 52.36 | 6.66 | -0.89 | 0.12 | -7.69 | 61.84 | -52.07 |
| 2015 (2) | 20.05 | 0 | -16.04 | 0 | -6.61 | 0 | 0.87 | 0 | 4.01 | -60.34 | 7.36 | -10.79 | -5.05 | 0 | 4.71 | 3.46 | 11.34 | -29.08 | 8.69 | -19.46 | 6.72 | -4.82 | 0.13 | 85.71 | 129.02 | 0 |
| 2014 (1) | -0.59 | 0 | 10.7 | 0 | -0.42 | 0 | -0.43 | 0 | 10.11 | 0 | 8.25 | 15.55 | -3.38 | 0 | 4.55 | 5.0 | 15.99 | 6.1 | 10.79 | 17.79 | 7.06 | -0.28 | 0.07 | 40.0 | -3.29 | 0 |
| 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) | 3.44 | -37.11 | -6.78 | -1.62 | 42.96 | -174.65 | -1.76 | 6.88 | 63.79 | -0.59 | -179.73 | -159.6 | 1.82 | -30.8 | -68.94 | 1.25 | 76.06 | 108.33 | -0.06 | 76.92 | -137.5 | 2.84 | 62.77 | 66.23 | 2.78 | 50.27 | 148.21 | 1.67 | -21.96 | 45.22 | 1.99 | 1.53 | -1.49 | 0.03 | 0.0 | 0.0 | 93.22 | -29.61 | -19.15 |
| 23Q3 (19) | 5.47 | 223.67 | 3546.67 | -2.84 | 38.39 | -135.46 | -1.89 | -305.43 | 51.79 | 0.74 | 219.35 | 186.05 | 2.63 | 190.07 | -67.77 | 0.71 | 47.92 | 255.0 | -0.26 | -18.18 | -85.71 | 1.75 | 64.06 | 232.31 | 1.85 | -31.99 | 164.29 | 2.14 | -18.63 | 34.59 | 1.96 | -4.85 | -12.5 | 0.03 | 0.0 | 50.0 | 132.45 | 269.91 | 3299.44 |
| 23Q2 (18) | 1.69 | 153.48 | -55.05 | -4.61 | -172.48 | -342.63 | 0.92 | 110.42 | 113.95 | -0.62 | -196.88 | -133.33 | -2.92 | -191.25 | -151.59 | 0.48 | -51.52 | -58.97 | -0.22 | 40.54 | -184.62 | 1.06 | -58.26 | -50.14 | 2.72 | 38.78 | 14.29 | 2.63 | 143.52 | -2.95 | 2.06 | -2.83 | -11.59 | 0.03 | 0.0 | 50.0 | 35.81 | 136.6 | -51.82 |
| 23Q1 (17) | -3.16 | -185.64 | -412.87 | 6.36 | 193.09 | 755.67 | -8.83 | -81.69 | -559.9 | 0.64 | -35.35 | 123.88 | 3.2 | -45.39 | 7900.0 | 0.99 | 65.0 | 73.68 | -0.37 | -331.25 | -12.12 | 2.55 | 49.15 | 149.23 | 1.96 | 75.0 | 20.25 | 1.08 | -6.09 | -24.48 | 2.12 | 4.95 | -8.62 | 0.03 | 0.0 | 50.0 | -97.83 | -184.84 | -465.18 |
| 22Q4 (16) | 3.69 | 2360.0 | -58.72 | 2.17 | -72.91 | -44.78 | -4.86 | -23.98 | 57.41 | 0.99 | 215.12 | 247.76 | 5.86 | -28.19 | -54.47 | 0.6 | 200.0 | -32.58 | 0.16 | 214.29 | 366.67 | 1.71 | 225.38 | 2.41 | 1.12 | 60.0 | 433.33 | 1.15 | -27.67 | 721.43 | 2.02 | -9.82 | -11.01 | 0.03 | 50.0 | 50.0 | 115.31 | 2859.69 | -68.66 |
| 22Q3 (15) | 0.15 | -96.01 | -97.84 | 8.01 | 321.58 | 469.12 | -3.92 | -1011.63 | 14.41 | -0.86 | -146.24 | 62.77 | 8.16 | 44.17 | 71.43 | 0.2 | -82.91 | -63.64 | -0.14 | -153.85 | -207.69 | 0.53 | -75.38 | -50.73 | 0.7 | -70.59 | -50.35 | 1.59 | -41.33 | -14.52 | 2.24 | -3.86 | 1.82 | 0.02 | 0.0 | -33.33 | 3.90 | -94.76 | -97.7 |
| 22Q2 (14) | 3.76 | 272.28 | -26.27 | 1.9 | 295.88 | -11.21 | 0.43 | -77.6 | 110.49 | 1.86 | 169.4 | 257.69 | 5.66 | 14050.0 | -21.82 | 1.17 | 105.26 | 101.72 | 0.26 | 178.79 | 138.81 | 2.13 | 108.63 | 131.16 | 2.38 | 46.01 | 5.31 | 2.71 | 89.51 | 31.55 | 2.33 | 0.43 | 0.87 | 0.02 | 0.0 | -33.33 | 74.31 | 177.37 | -35.89 |
| 22Q1 (13) | 1.01 | -88.7 | -71.39 | -0.97 | -124.68 | -288.0 | 1.92 | 116.83 | 114.95 | -2.68 | -300.0 | -1961.54 | 0.04 | -99.69 | -98.78 | 0.57 | -35.96 | 35.71 | -0.33 | -450.0 | 41.07 | 1.02 | -38.71 | 42.0 | 1.63 | 676.19 | -18.09 | 1.43 | 921.43 | 5.15 | 2.32 | 2.2 | -1.69 | 0.02 | 0.0 | -33.33 | 26.79 | -92.72 | -71.54 |
| 21Q4 (12) | 8.94 | 29.0 | -59.03 | 3.93 | 281.11 | 309.04 | -11.41 | -149.13 | -121.98 | -0.67 | 71.0 | -435.0 | 12.87 | 170.38 | -35.46 | 0.89 | 61.82 | 20.27 | -0.06 | -146.15 | 70.0 | 1.67 | 56.54 | 16.95 | 0.21 | -85.11 | -86.79 | 0.14 | -92.47 | -90.07 | 2.27 | 3.18 | -4.22 | 0.02 | -33.33 | 0.0 | 367.90 | 117.13 | -35.93 |
| 21Q3 (11) | 6.93 | 35.88 | 437.21 | -2.17 | -201.4 | -59.56 | -4.58 | -11.71 | -748.15 | -2.31 | -544.23 | -381.71 | 4.76 | -34.25 | 6900.0 | 0.55 | -5.17 | -46.6 | 0.13 | 119.4 | 425.0 | 1.07 | 15.49 | -51.81 | 1.41 | -37.61 | -17.54 | 1.86 | -9.71 | -14.29 | 2.2 | -4.76 | 0.92 | 0.03 | 0.0 | 50.0 | 169.44 | 46.18 | 473.99 |
| 21Q2 (10) | 5.1 | 44.48 | -71.9 | 2.14 | 956.0 | 161.14 | -4.1 | 68.07 | 63.72 | 0.52 | 500.0 | 1.96 | 7.24 | 120.73 | -50.58 | 0.58 | 38.1 | -40.82 | -0.67 | -19.64 | -1240.0 | 0.92 | 28.16 | -50.63 | 2.26 | 13.57 | -25.17 | 2.06 | 51.47 | -3.29 | 2.31 | -2.12 | 10.0 | 0.03 | 0.0 | 50.0 | 115.91 | 23.13 | -72.86 |
| 21Q1 (9) | 3.53 | -83.82 | 91.85 | -0.25 | 86.7 | -167.57 | -12.84 | -149.81 | -397.91 | -0.13 | -165.0 | -30.0 | 3.28 | -83.55 | 48.42 | 0.42 | -43.24 | -69.34 | -0.56 | -180.0 | 47.17 | 0.72 | -49.52 | -77.7 | 1.99 | 25.16 | 5.85 | 1.36 | -3.55 | -1.45 | 2.36 | -0.42 | 11.32 | 0.03 | 50.0 | 0.0 | 94.13 | -83.61 | 80.59 |
| 20Q4 (8) | 21.82 | 1591.47 | 48.33 | -1.88 | -38.24 | -184.85 | -5.14 | -851.85 | 62.81 | 0.2 | -75.61 | 135.09 | 19.94 | 28585.71 | 41.92 | 0.74 | -28.16 | -47.52 | -0.2 | -400.0 | -100.0 | 1.43 | -35.5 | -52.73 | 1.59 | -7.02 | 21.37 | 1.41 | -35.02 | 50.0 | 2.37 | 8.72 | 11.27 | 0.02 | 0.0 | 0.0 | 574.21 | 1845.19 | 20.62 |
| 20Q3 (7) | 1.29 | -92.89 | -58.39 | -1.36 | 61.14 | 72.19 | -0.54 | 95.22 | -140.0 | 0.82 | 60.78 | 54.72 | -0.07 | -100.48 | 96.09 | 1.03 | 5.1 | -11.21 | -0.04 | 20.0 | 94.59 | 2.21 | 18.31 | -24.62 | 1.71 | -43.38 | 28.57 | 2.17 | 1.88 | 73.6 | 2.18 | 3.81 | 4.31 | 0.02 | 0.0 | -33.33 | 29.52 | -93.09 | -67.91 |
| 20Q2 (6) | 18.15 | 886.41 | 709.06 | -3.5 | -1045.95 | -20.27 | -11.3 | -362.18 | -969.23 | 0.51 | 610.0 | 70.0 | 14.65 | 562.9 | 348.73 | 0.98 | -28.47 | -46.74 | -0.05 | 95.28 | 97.88 | 1.87 | -42.12 | -37.15 | 3.02 | 60.64 | 8.63 | 2.13 | 54.35 | 7.04 | 2.1 | -0.94 | 4.48 | 0.02 | -33.33 | 0.0 | 427.06 | 719.3 | 676.1 |
| 20Q1 (5) | 1.84 | -87.49 | -73.64 | 0.37 | 156.06 | 103.09 | 4.31 | 131.19 | -27.56 | -0.1 | 82.46 | 56.52 | 2.21 | -84.27 | 144.29 | 1.37 | -2.84 | -48.3 | -1.06 | -960.0 | 42.08 | 3.23 | 7.02 | -35.04 | 1.88 | 43.51 | -41.8 | 1.38 | 46.81 | -42.02 | 2.12 | -0.47 | 5.47 | 0.03 | 50.0 | 50.0 | 52.12 | -89.05 | -67.07 |
| 19Q4 (4) | 14.71 | 374.52 | 0.0 | -0.66 | 86.5 | 0.0 | -13.82 | -1123.7 | 0.0 | -0.57 | -207.55 | 0.0 | 14.05 | 884.92 | 0.0 | 1.41 | 21.55 | 0.0 | -0.1 | 86.49 | 0.0 | 3.02 | 2.86 | 0.0 | 1.31 | -1.5 | 0.0 | 0.94 | -24.8 | 0.0 | 2.13 | 1.91 | 0.0 | 0.02 | -33.33 | 0.0 | 476.05 | 417.51 | 0.0 |
| 19Q3 (3) | 3.1 | 204.03 | 0.0 | -4.89 | -68.04 | 0.0 | 1.35 | 3.85 | 0.0 | 0.53 | 76.67 | 0.0 | -1.79 | 69.61 | 0.0 | 1.16 | -36.96 | 0.0 | -0.74 | 68.64 | 0.0 | 2.94 | -1.37 | 0.0 | 1.33 | -52.16 | 0.0 | 1.25 | -37.19 | 0.0 | 2.09 | 3.98 | 0.0 | 0.03 | 50.0 | 0.0 | 91.99 | 224.09 | 0.0 |
| 19Q2 (2) | -2.98 | -142.69 | 0.0 | -2.91 | 75.69 | 0.0 | 1.3 | -78.15 | 0.0 | 0.3 | 230.43 | 0.0 | -5.89 | -18.04 | 0.0 | 1.84 | -30.57 | 0.0 | -2.36 | -28.96 | 0.0 | 2.98 | -40.17 | 0.0 | 2.78 | -13.93 | 0.0 | 1.99 | -16.39 | 0.0 | 2.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -74.13 | -146.84 | 0.0 |
| 19Q1 (1) | 6.98 | 0.0 | 0.0 | -11.97 | 0.0 | 0.0 | 5.95 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -4.99 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | -1.83 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 158.28 | 0.0 | 0.0 |
