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) | 31.29 | 63.22 | -7.92 | 0 | -17.37 | 0 | -0.55 | 0 | 23.37 | -10.53 | 5.58 | -36.16 | -1.36 | 0 | 2.71 | -31.74 | 29.64 | 62.5 | 24.28 | 39.46 | 5.87 | 21.78 | 0.68 | 134.48 | 101.49 | 19.23 |
| 2022 (9) | 19.17 | 1299.27 | 6.95 | 0 | -19.19 | 0 | -2.09 | 0 | 26.12 | 0 | 8.74 | 33.84 | 0.55 | -32.93 | 3.97 | 9.37 | 18.24 | 73.38 | 17.41 | 98.74 | 4.82 | 9.55 | 0.29 | -6.45 | 85.12 | 736.95 |
| 2021 (8) | 1.37 | -92.93 | -5.29 | 0 | 3.22 | 0 | -1.57 | 0 | -3.92 | 0 | 6.53 | -25.2 | 0.82 | 0 | 3.63 | -35.31 | 10.52 | -29.96 | 8.76 | -28.2 | 4.4 | 8.64 | 0.31 | 63.16 | 10.17 | -91.37 |
| 2020 (7) | 19.38 | 3.97 | -14.65 | 0 | -8.86 | 0 | 0.25 | -71.26 | 4.73 | -10.59 | 8.73 | 43.11 | 0 | 0 | 5.61 | 57.5 | 15.02 | -10.7 | 12.2 | -0.65 | 4.05 | 9.16 | 0.19 | 26.67 | 117.88 | 2.07 |
| 2019 (6) | 18.64 | 1094.87 | -13.35 | 0 | -3.27 | 0 | 0.87 | 67.31 | 5.29 | 0 | 6.1 | -24.97 | -0.75 | 0 | 3.56 | -29.76 | 16.82 | 86.68 | 12.28 | 82.47 | 3.71 | 32.5 | 0.15 | -46.43 | 115.49 | 626.25 |
| 2018 (5) | 1.56 | -79.69 | -6.88 | 0 | 3.07 | 9.64 | 0.52 | 0 | -5.32 | 0 | 8.13 | -10.86 | -0.59 | 0 | 5.07 | -18.68 | 9.01 | -24.48 | 6.73 | -23.7 | 2.8 | 17.15 | 0.28 | 12.0 | 15.90 | -76.27 |
| 2017 (4) | 7.68 | -51.94 | -11.32 | 0 | 2.8 | -60.56 | -0.1 | 0 | -3.64 | 0 | 9.12 | 67.03 | -1.84 | 0 | 6.24 | 65.42 | 11.93 | -35.72 | 8.82 | -33.43 | 2.39 | 4.82 | 0.25 | 31.58 | 67.02 | -34.07 |
| 2016 (3) | 15.98 | -20.97 | -7.6 | 0 | 7.1 | 0 | -0.77 | 0 | 8.38 | -37.83 | 5.46 | 42.56 | -1.07 | 0 | 3.77 | 42.05 | 18.56 | 14.57 | 13.25 | 28.39 | 2.28 | 9.62 | 0.19 | 0.0 | 101.65 | -36.71 |
| 2015 (2) | 20.22 | 303.59 | -6.74 | 0 | -4.9 | 0 | -0.43 | 0 | 13.48 | 0 | 3.83 | 33.92 | -1.89 | 0 | 2.66 | 34.68 | 16.2 | 90.81 | 10.32 | 55.66 | 2.08 | 4.52 | 0.19 | -29.63 | 160.60 | 184.98 |
| 2014 (1) | 5.01 | 0 | -5.05 | 0 | 0.98 | 0 | 3.7 | 0 | -0.04 | 0 | 2.86 | 0 | 0 | 0 | 1.97 | 0 | 8.49 | -2.53 | 6.63 | 18.6 | 1.99 | 0 | 0.27 | 0 | 56.36 | 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) | 7.95 | -32.05 | -36.6 | -2.45 | 14.63 | -414.1 | -1.27 | 76.74 | 85.04 | 0.75 | 676.92 | 1150.0 | 5.5 | -37.71 | -58.71 | 0.89 | -49.14 | -55.28 | 0 | 0 | 0 | 1.61 | -49.75 | -54.78 | 9.28 | 6.54 | 69.34 | 6.16 | -4.5 | 96.18 | 1.55 | 4.73 | 21.09 | 0.23 | -8.0 | 228.57 | 100.13 | -30.0 | -64.15 |
| 23Q3 (19) | 11.7 | 53.34 | 71.05 | -2.87 | 45.33 | -114.18 | -5.46 | 43.71 | -12.81 | -0.13 | 87.62 | -44.44 | 8.83 | 271.01 | 60.55 | 1.75 | 32.58 | 1.74 | 0 | 100.0 | 0 | 3.21 | 23.63 | 9.51 | 8.71 | 31.37 | 63.41 | 6.45 | 41.14 | 73.85 | 1.48 | 4.23 | 22.31 | 0.25 | 78.57 | 257.14 | 143.03 | 14.91 | 4.35 |
| 23Q2 (18) | 7.63 | 89.8 | 482.44 | -5.25 | -298.11 | -414.71 | -9.7 | -931.91 | -1716.67 | -1.05 | -707.69 | 19.85 | 2.38 | -64.32 | 720.69 | 1.32 | -18.52 | -58.49 | -1.36 | 0 | -347.27 | 2.60 | -27.4 | -54.18 | 6.63 | 31.81 | 57.48 | 4.57 | -35.72 | 46.95 | 1.42 | 0.0 | 20.34 | 0.14 | 100.0 | 75.0 | 124.47 | 166.28 | 315.22 |
| 23Q1 (17) | 4.02 | -67.94 | 364.47 | 2.65 | 239.74 | -68.97 | -0.94 | 88.93 | 85.45 | -0.13 | -316.67 | 82.43 | 6.67 | -49.92 | -4.99 | 1.62 | -18.59 | -12.43 | 0 | 0 | 0 | 3.58 | 0.26 | -4.33 | 5.03 | -8.21 | 56.21 | 7.11 | 126.43 | -4.69 | 1.42 | 10.94 | 24.56 | 0.07 | 0.0 | 0.0 | 46.74 | -83.26 | 366.63 |
| 22Q4 (16) | 12.54 | 83.33 | 254.24 | 0.78 | 158.21 | -13.33 | -8.49 | -75.41 | -8590.0 | 0.06 | 166.67 | 123.08 | 13.32 | 142.18 | 200.0 | 1.99 | 15.7 | 24.38 | 0 | 0 | -100.0 | 3.57 | 21.69 | 8.81 | 5.48 | 2.81 | 172.64 | 3.14 | -15.36 | 121.13 | 1.28 | 5.79 | 18.52 | 0.07 | 0.0 | -22.22 | 279.29 | 103.75 | 104.34 |
| 22Q3 (15) | 6.84 | 422.14 | 1654.55 | -1.34 | -31.37 | 71.37 | -4.84 | -906.67 | -1366.67 | -0.09 | 93.13 | 88.16 | 5.5 | 1796.55 | 207.42 | 1.72 | -45.91 | 4.88 | 0 | -100.0 | 0 | 2.93 | -48.27 | -24.78 | 5.33 | 26.6 | 219.16 | 3.71 | 19.29 | 219.83 | 1.21 | 2.54 | 8.04 | 0.07 | -12.5 | -12.5 | 137.07 | 357.26 | 835.22 |
| 22Q2 (14) | 1.31 | 186.18 | 411.9 | -1.02 | -111.94 | -241.67 | 0.6 | 109.29 | -73.57 | -1.31 | -77.03 | -1537.5 | 0.29 | -95.87 | -3.33 | 3.18 | 71.89 | 78.65 | 0.55 | 0 | 0 | 5.67 | 51.58 | 46.43 | 4.21 | 30.75 | 37.13 | 3.11 | -58.31 | -2.2 | 1.18 | 3.51 | 6.31 | 0.08 | 14.29 | -11.11 | 29.98 | 270.99 | 412.62 |
| 22Q1 (13) | -1.52 | -142.94 | -16.03 | 8.54 | 848.89 | 482.96 | -6.46 | -6560.0 | -642.86 | -0.74 | -184.62 | -54.17 | 7.02 | 58.11 | 298.31 | 1.85 | 15.62 | 22.52 | 0 | -100.0 | 0 | 3.74 | 14.04 | 6.3 | 3.22 | 60.2 | -14.59 | 7.46 | 425.35 | 148.67 | 1.14 | 5.56 | 4.59 | 0.07 | -22.22 | 40.0 | -17.53 | -112.83 | 44.59 |
| 21Q4 (12) | 3.54 | 904.55 | -7.33 | 0.9 | 119.23 | 172.58 | 0.1 | 130.3 | 110.87 | -0.26 | 65.79 | -236.84 | 4.44 | 186.72 | 72.09 | 1.6 | -2.44 | -6.43 | 0.82 | 0 | 0 | 3.28 | -15.87 | -14.47 | 2.01 | 20.36 | -59.39 | 1.42 | 22.41 | -59.2 | 1.08 | -3.57 | -0.92 | 0.09 | 12.5 | 80.0 | 136.68 | 833.1 | 65.3 |
| 21Q3 (11) | -0.44 | -4.76 | -107.76 | -4.68 | -750.0 | 40.68 | -0.33 | -114.54 | 96.24 | -0.76 | -850.0 | -162.07 | -5.12 | -1806.67 | -130.63 | 1.64 | -7.87 | -50.0 | 0 | 0 | 0 | 3.90 | 0.7 | -52.35 | 1.67 | -45.6 | -64.92 | 1.16 | -63.52 | -71.14 | 1.12 | 0.9 | 6.67 | 0.08 | -11.11 | 60.0 | -18.64 | -94.43 | -116.84 |
| 21Q2 (10) | -0.42 | 67.94 | -108.28 | 0.72 | 132.29 | 128.02 | 2.27 | 90.76 | 845.83 | -0.08 | 83.33 | -111.11 | 0.3 | 108.47 | -88.0 | 1.78 | 17.88 | -12.75 | 0 | 0 | 0 | 3.87 | 10.04 | -36.52 | 3.07 | -18.57 | 39.55 | 3.18 | 6.0 | 35.32 | 1.11 | 1.83 | 15.62 | 0.09 | 80.0 | 80.0 | -9.59 | 69.7 | -106.35 |
| 21Q1 (9) | -1.31 | -134.29 | -127.12 | -2.23 | -79.84 | 24.41 | 1.19 | 229.35 | 105.17 | -0.48 | -352.63 | -29.73 | -3.54 | -237.21 | -288.3 | 1.51 | -11.7 | -11.18 | 0 | 0 | 0 | 3.52 | -8.24 | -22.74 | 3.77 | -23.84 | 21.22 | 3.0 | -13.79 | 27.66 | 1.09 | 0.0 | 13.54 | 0.05 | 0.0 | 0.0 | -31.64 | -138.27 | -122.01 |
| 20Q4 (8) | 3.82 | -32.63 | -35.69 | -1.24 | 84.28 | 79.02 | -0.92 | 89.51 | -144.02 | 0.19 | 165.52 | 0 | 2.58 | 216.22 | 8500.0 | 1.71 | -47.87 | 16.33 | 0 | 0 | 100.0 | 3.83 | -53.14 | 18.0 | 4.95 | 3.99 | 6.45 | 3.48 | -13.43 | 3.57 | 1.09 | 3.81 | 12.37 | 0.05 | 0.0 | 0.0 | 82.68 | -25.34 | -39.03 |
| 20Q3 (7) | 5.67 | 11.83 | 0.53 | -7.89 | -207.0 | -133.43 | -8.77 | -3754.17 | -135.12 | -0.29 | -140.28 | -180.56 | -2.22 | -188.8 | -198.23 | 3.28 | 60.78 | 64.82 | 0 | 0 | 100.0 | 8.18 | 34.16 | 84.51 | 4.76 | 116.36 | -0.83 | 4.02 | 71.06 | 16.18 | 1.05 | 9.38 | 10.53 | 0.05 | 0.0 | 25.0 | 110.74 | -26.61 | -12.62 |
| 20Q2 (6) | 5.07 | 4.97 | 157.36 | -2.57 | 12.88 | -14.22 | 0.24 | -58.62 | 127.91 | 0.72 | 294.59 | 166.67 | 2.5 | 32.98 | 992.86 | 2.04 | 20.0 | 44.68 | 0 | 0 | -100.0 | 6.10 | 33.92 | 88.18 | 2.2 | -29.26 | -53.68 | 2.35 | 0.0 | -40.51 | 0.96 | 0.0 | 5.49 | 0.05 | 0.0 | 25.0 | 150.89 | 4.97 | 275.32 |
| 20Q1 (5) | 4.83 | -18.69 | -5.11 | -2.95 | 50.08 | -63.89 | 0.58 | -72.25 | 175.32 | -0.37 | 0 | -254.17 | 1.88 | 6166.67 | -42.86 | 1.7 | 15.65 | 38.21 | 0 | 100.0 | 0 | 4.55 | 40.14 | 38.73 | 3.11 | -33.12 | 18.25 | 2.35 | -30.06 | 55.63 | 0.96 | -1.03 | 7.87 | 0.05 | 0.0 | 66.67 | 143.75 | 6.0 | -31.37 |
| 19Q4 (4) | 5.94 | 5.32 | 0.0 | -5.91 | -74.85 | 0.0 | 2.09 | 156.03 | 0.0 | 0 | -100.0 | 0.0 | 0.03 | -98.67 | 0.0 | 1.47 | -26.13 | 0.0 | -0.24 | 57.14 | 0.0 | 3.25 | -26.72 | 0.0 | 4.65 | -3.12 | 0.0 | 3.36 | -2.89 | 0.0 | 0.97 | 2.11 | 0.0 | 0.05 | 25.0 | 0.0 | 135.62 | 7.0 | 0.0 |
| 19Q3 (3) | 5.64 | 186.29 | 0.0 | -3.38 | -50.22 | 0.0 | -3.73 | -333.72 | 0.0 | 0.36 | 33.33 | 0.0 | 2.26 | 907.14 | 0.0 | 1.99 | 41.13 | 0.0 | -0.56 | -1220.0 | 0.0 | 4.43 | 36.83 | 0.0 | 4.8 | 1.05 | 0.0 | 3.46 | -12.41 | 0.0 | 0.95 | 4.4 | 0.0 | 0.04 | 0.0 | 0.0 | 126.74 | 215.25 | 0.0 |
| 19Q2 (2) | 1.97 | -61.3 | 0.0 | -2.25 | -25.0 | 0.0 | -0.86 | -11.69 | 0.0 | 0.27 | 12.5 | 0.0 | -0.28 | -108.51 | 0.0 | 1.41 | 14.63 | 0.0 | 0.05 | 0 | 0.0 | 3.24 | -1.28 | 0.0 | 4.75 | 80.61 | 0.0 | 3.95 | 161.59 | 0.0 | 0.91 | 2.25 | 0.0 | 0.04 | 33.33 | 0.0 | 40.20 | -80.81 | 0.0 |
| 19Q1 (1) | 5.09 | 0.0 | 0.0 | -1.8 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 209.47 | 0.0 | 0.0 |
