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) | 35.17 | 62.9 | -13.22 | 0 | -36.64 | 0 | 1.97 | 143.21 | 21.95 | 33.68 | 15.06 | 5.17 | -0.06 | 0 | 16.25 | 24.44 | 17.03 | -32.98 | 14.15 | -37.39 | 3.99 | -2.44 | 0 | 0 | 193.88 | 139.68 |
| 2022 (9) | 21.59 | 120.76 | -5.17 | 0 | 17.55 | 0 | 0.81 | 1057.14 | 16.42 | 470.14 | 14.32 | 141.08 | -0.07 | 0 | 13.06 | 91.1 | 25.41 | 76.58 | 22.6 | 171.63 | 4.09 | -3.54 | 0 | 0 | 80.89 | 4.8 |
| 2021 (8) | 9.78 | -22.87 | -6.9 | 0 | -1.19 | 0 | 0.07 | -93.64 | 2.88 | 0 | 5.94 | 45.95 | -0.05 | 0 | 6.83 | 21.46 | 14.39 | 1.77 | 8.32 | 22.53 | 4.24 | -4.5 | 0.11 | 450.0 | 77.19 | -31.51 |
| 2020 (7) | 12.68 | -10.64 | -19.62 | 0 | -7.75 | 0 | 1.1 | 155.81 | -6.94 | 0 | 4.07 | 65.45 | -0.04 | 0 | 5.63 | 65.24 | 14.14 | 17.05 | 6.79 | -21.59 | 4.44 | -8.64 | 0.02 | 0.0 | 112.71 | 7.55 |
| 2019 (6) | 14.19 | 33.11 | 0.14 | 0 | -12.04 | 0 | 0.43 | -68.61 | 14.33 | 86.35 | 2.46 | -19.34 | -1.77 | 0 | 3.40 | -17.41 | 12.08 | 24.15 | 8.66 | 2.49 | 4.86 | 15.71 | 0.02 | 0.0 | 104.80 | 24.56 |
| 2018 (5) | 10.66 | 249.51 | -2.97 | 0 | -3.65 | 0 | 1.37 | 0 | 7.69 | 0 | 3.05 | -0.65 | -0.08 | 0 | 4.12 | -15.18 | 9.73 | 67.18 | 8.45 | 74.95 | 4.2 | 8.25 | 0.02 | 0 | 84.14 | 140.27 |
| 2017 (4) | 3.05 | -75.3 | -3.87 | 0 | 3.93 | 136.75 | -0.12 | 0 | -0.82 | 0 | 3.07 | -26.9 | -0.16 | 0 | 4.86 | -28.06 | 5.82 | 1.04 | 4.83 | -38.0 | 3.88 | -8.06 | 0 | 0 | 35.02 | -65.95 |
| 2016 (3) | 12.35 | 1.98 | -2.39 | 0 | 1.66 | 0 | 0.41 | 0 | 9.96 | 90.44 | 4.2 | -40.09 | 0.07 | 0 | 6.76 | -35.89 | 5.76 | 8.68 | 7.79 | 27.5 | 4.22 | -2.31 | 0 | 0 | 102.83 | -11.43 |
| 2015 (2) | 12.11 | 62.33 | -6.88 | 0 | -1.19 | 0 | -0.18 | 0 | 5.23 | 905.77 | 7.01 | 12.16 | -0.26 | 0 | 10.54 | 10.57 | 5.3 | -19.33 | 6.11 | 10.89 | 4.32 | 22.38 | 0 | 0 | 116.11 | 40.7 |
| 2014 (1) | 7.46 | -4.36 | -6.94 | 0 | -0.36 | 0 | 0.69 | 0 | 0.52 | -75.59 | 6.25 | 10.23 | -0.03 | 0 | 9.53 | 1.67 | 6.57 | -2.38 | 5.51 | 4.16 | 3.53 | -0.84 | 0 | 0 | 82.52 | -6.05 |
| 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) | 3.94 | -71.32 | -55.53 | -9.38 | -253.96 | -219.04 | -8.57 | -404.12 | 44.39 | 0.82 | -31.09 | -51.76 | -5.44 | -149.05 | -132.5 | 3.9 | -2.26 | -8.24 | 0 | 100.0 | 100.0 | 19.32 | -3.8 | 33.44 | 3.79 | 12.8 | -51.9 | 2.36 | -37.89 | -42.01 | 0.99 | 1.02 | -16.81 | 0 | 0 | 0 | 117.61 | -59.08 | -30.18 |
| 23Q3 (19) | 13.74 | 78.21 | 76.38 | -2.65 | -289.71 | 67.16 | -1.7 | 54.18 | -112.58 | 1.19 | 557.69 | 308.77 | 11.09 | 57.75 | 4060.71 | 3.99 | 38.06 | 48.33 | -0.02 | 0 | -100.0 | 20.08 | 73.85 | 136.64 | 3.36 | -28.81 | -53.2 | 3.8 | -19.66 | -55.4 | 0.98 | 0.0 | 0.0 | 0 | 0 | 0 | 287.45 | 112.88 | 250.55 |
| 23Q2 (18) | 7.71 | -21.17 | 143.22 | -0.68 | -30.77 | 86.51 | -3.71 | 83.63 | -129.92 | -0.26 | -218.18 | -360.0 | 7.03 | -24.08 | 475.94 | 2.89 | -32.63 | 36.32 | 0 | 100.0 | 100.0 | 11.55 | -25.74 | 45.75 | 4.72 | -8.53 | -33.43 | 4.73 | 44.65 | -33.85 | 0.98 | -4.85 | 2.08 | 0 | 0 | 0 | 135.03 | -40.63 | 245.45 |
| 23Q1 (17) | 9.78 | 10.38 | 452.54 | -0.52 | -106.6 | -966.67 | -22.66 | -47.05 | -421.88 | 0.22 | -87.06 | 152.38 | 9.26 | -44.68 | 406.01 | 4.29 | 0.94 | -18.29 | -0.04 | -300.0 | -300.0 | 15.55 | 7.46 | -35.32 | 5.16 | -34.52 | 57.8 | 3.27 | -19.66 | 14.34 | 1.03 | -13.45 | 8.42 | 0 | 0 | 0 | 227.44 | 35.03 | 389.58 |
| 22Q4 (16) | 8.86 | 13.74 | 54.36 | 7.88 | 197.65 | 310.42 | -15.41 | -214.06 | -833.94 | 1.7 | 398.25 | 794.74 | 16.74 | 6078.57 | 118.54 | 4.25 | 57.99 | 257.14 | -0.01 | 0.0 | 0.0 | 14.48 | 70.58 | 205.32 | 7.88 | 9.75 | 62.14 | 4.07 | -52.23 | 57.14 | 1.19 | 21.43 | 29.35 | 0 | 0 | -100.0 | 168.44 | 105.42 | 5.94 |
| 22Q3 (15) | 7.79 | 145.74 | 2985.19 | -8.07 | -60.12 | -355.93 | 13.51 | 8.95 | 181.46 | -0.57 | -670.0 | 27.85 | -0.28 | 85.03 | 86.27 | 2.69 | 26.89 | 64.02 | -0.01 | 75.0 | 0 | 8.49 | 7.07 | 21.54 | 7.18 | 1.27 | 73.85 | 8.52 | 19.16 | 419.51 | 0.98 | 2.08 | -5.77 | 0 | 0 | 0 | 82.00 | 109.79 | 913.93 |
| 22Q2 (14) | 3.17 | 79.1 | 98.12 | -5.04 | -8500.0 | -2190.91 | 12.4 | 76.14 | 6300.0 | 0.1 | 123.81 | -88.51 | -1.87 | -202.19 | -235.51 | 2.12 | -59.62 | 46.21 | -0.04 | -300.0 | -100.0 | 7.93 | -67.05 | -0.36 | 7.09 | 116.82 | 166.54 | 7.15 | 150.0 | 295.03 | 0.96 | 1.05 | -17.24 | 0 | 0 | 0 | 39.09 | -15.86 | -27.44 |
| 22Q1 (13) | 1.77 | -69.16 | -34.44 | 0.06 | -96.88 | 100.88 | 7.04 | 526.67 | 270.05 | -0.42 | -321.05 | -100.0 | 1.83 | -76.11 | 144.31 | 5.25 | 341.18 | 218.18 | -0.01 | 0.0 | 50.0 | 24.05 | 407.26 | 192.97 | 3.27 | -32.72 | 19.78 | 2.86 | 10.42 | 25.44 | 0.95 | 3.26 | -15.93 | 0 | -100.0 | 0 | 46.46 | -70.78 | -41.33 |
| 21Q4 (12) | 5.74 | 2225.93 | 80.5 | 1.92 | 208.47 | 134.16 | -1.65 | -134.38 | 66.87 | 0.19 | 124.05 | 137.5 | 7.66 | 475.49 | 413.93 | 1.19 | -27.44 | -5.56 | -0.01 | 0 | 0 | 4.74 | -32.09 | -24.29 | 4.86 | 17.68 | 21.2 | 2.59 | 57.93 | 41.53 | 0.92 | -11.54 | -20.69 | 0.1 | 0 | 0 | 159.00 | 1678.25 | 49.5 |
| 21Q3 (11) | -0.27 | -116.88 | -105.65 | -1.77 | -704.55 | -40.48 | 4.8 | 2500.0 | 1233.33 | -0.79 | -190.8 | -233.9 | -2.04 | -247.83 | -157.95 | 1.64 | 13.1 | 28.12 | 0 | 100.0 | 100.0 | 6.98 | -12.22 | 11.22 | 4.13 | 55.26 | -20.88 | 1.64 | -9.39 | -24.42 | 1.04 | -10.34 | -7.14 | 0 | 0 | 0 | -10.07 | -118.7 | -106.93 |
| 21Q2 (10) | 1.6 | -40.74 | -26.94 | -0.22 | 96.78 | 98.33 | -0.2 | 95.17 | -123.53 | 0.87 | 514.29 | 8600.0 | 1.38 | 133.41 | 112.56 | 1.45 | -12.12 | 61.11 | -0.02 | 0.0 | 33.33 | 7.95 | -3.11 | 60.4 | 2.66 | -2.56 | -26.52 | 1.81 | -20.61 | -15.42 | 1.16 | 2.65 | 11.54 | 0 | 0 | 0 | 53.87 | -31.96 | -21.77 |
| 21Q1 (9) | 2.7 | -15.09 | -24.79 | -6.83 | -21.53 | -984.13 | -4.14 | 16.87 | -4.28 | -0.21 | -362.5 | -151.22 | -4.13 | -69.26 | -239.53 | 1.65 | 30.95 | 161.9 | -0.02 | 0 | 0 | 8.21 | 31.08 | 78.38 | 2.73 | -31.92 | 110.0 | 2.28 | 24.59 | 245.45 | 1.13 | -2.59 | 0.89 | 0 | 0 | 0 | 79.18 | -25.55 | -60.74 |
| 20Q4 (8) | 3.18 | -33.47 | -6.19 | -5.62 | -346.03 | -553.49 | -4.98 | -1483.33 | 23.85 | 0.08 | -86.44 | 150.0 | -2.44 | -169.32 | -196.44 | 1.26 | -1.56 | 113.56 | 0 | 100.0 | 100.0 | 6.26 | -0.24 | 72.69 | 4.01 | -23.18 | 66.39 | 1.83 | -15.67 | 42.97 | 1.16 | 3.57 | -6.45 | 0 | 0 | 0 | 106.35 | -26.8 | -20.94 |
| 20Q3 (7) | 4.78 | 118.26 | -17.01 | -1.26 | 90.44 | -125.0 | 0.36 | -57.65 | 150.0 | 0.59 | 5800.0 | 136.0 | 3.52 | 132.03 | -32.31 | 1.28 | 42.22 | 124.56 | -0.01 | 66.67 | -200.0 | 6.28 | 26.6 | 118.83 | 5.22 | 44.2 | 37.01 | 2.17 | 1.4 | -14.23 | 1.12 | 7.69 | -5.88 | 0 | 0 | 0 | 145.29 | 110.97 | -6.17 |
| 20Q2 (6) | 2.19 | -39.0 | -70.72 | -13.18 | -1992.06 | -2212.28 | 0.85 | 121.41 | 117.31 | 0.01 | -97.56 | -96.88 | -10.99 | -471.28 | -259.04 | 0.9 | 42.86 | 197.83 | -0.03 | 0 | 97.99 | 4.96 | 7.75 | 206.5 | 3.62 | 178.46 | 4.93 | 2.14 | 224.24 | -29.84 | 1.04 | -7.14 | -14.75 | 0 | 0 | 0 | 68.87 | -65.85 | -60.69 |
| 20Q1 (5) | 3.59 | 5.9 | 88.95 | -0.63 | 26.74 | 71.75 | -3.97 | 39.3 | -3153.85 | 0.41 | 356.25 | 1950.0 | 2.96 | 17.0 | 996.97 | 0.63 | 6.78 | -71.75 | 0 | 100.0 | 100.0 | 4.60 | 26.9 | -66.26 | 1.3 | -46.06 | -46.06 | 0.66 | -48.44 | -63.33 | 1.12 | -9.68 | -7.44 | 0 | 0 | 0 | 201.69 | 49.93 | 219.51 |
| 19Q4 (4) | 3.39 | -41.15 | 0.0 | -0.86 | -53.57 | 0.0 | -6.54 | -808.33 | 0.0 | -0.16 | -164.0 | 0.0 | 2.53 | -51.35 | 0.0 | 0.59 | 3.51 | 0.0 | -0.28 | -2900.0 | 0.0 | 3.63 | 26.41 | 0.0 | 2.41 | -36.75 | 0.0 | 1.28 | -49.41 | 0.0 | 1.24 | 4.2 | 0.0 | 0 | 0 | 0.0 | 134.52 | -13.12 | 0.0 |
| 19Q3 (3) | 5.76 | -22.99 | 0.0 | -0.56 | 1.75 | 0.0 | -0.72 | 85.34 | 0.0 | 0.25 | -21.88 | 0.0 | 5.2 | -24.75 | 0.0 | 0.57 | 161.96 | 0.0 | 0.01 | 100.67 | 0.0 | 2.87 | 161.61 | 0.0 | 3.81 | 10.43 | 0.0 | 2.53 | -17.05 | 0.0 | 1.19 | -2.46 | 0.0 | 0 | 0 | 0.0 | 154.84 | -11.61 | 0.0 |
| 19Q2 (2) | 7.48 | 293.68 | 0.0 | -0.57 | 74.44 | 0.0 | -4.91 | -3876.92 | 0.0 | 0.32 | 1500.0 | 0.0 | 6.91 | 2193.94 | 0.0 | -0.92 | -141.26 | 0.0 | -1.49 | -14800.0 | 0.0 | -4.66 | -134.14 | 0.0 | 3.45 | 43.15 | 0.0 | 3.05 | 69.44 | 0.0 | 1.22 | 0.83 | 0.0 | 0 | 0 | 0.0 | 175.18 | 177.52 | 0.0 |
| 19Q1 (1) | 1.9 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 13.64 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 63.12 | 0.0 | 0.0 |
