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) | 9.23 | -36.17 | 2.52 | 0 | -5.64 | 0 | -1.26 | 0 | 11.75 | 71.03 | 7.04 | -19.63 | -0.59 | 0 | 11.59 | 3.72 | 7.39 | -13.16 | 6.15 | -4.65 | 2.42 | -2.81 | 1.84 | -7.54 | 88.66 | -32.98 |
| 2022 (9) | 14.46 | 52.85 | -7.59 | 0 | -7.37 | 0 | -1.59 | 0 | 6.87 | 26.29 | 8.76 | 70.76 | -0.05 | 0 | 11.17 | 89.91 | 8.51 | -27.57 | 6.45 | -29.04 | 2.49 | 3.32 | 1.99 | 36.3 | 132.30 | 81.24 |
| 2021 (8) | 9.46 | 10.51 | -4.02 | 0 | -3.77 | 0 | -0.83 | 0 | 5.44 | -34.93 | 5.13 | 27.3 | -0.84 | 0 | 5.88 | 6.05 | 11.75 | 30.27 | 9.09 | 34.27 | 2.41 | 7.11 | 1.46 | -29.81 | 72.99 | -5.35 |
| 2020 (7) | 8.56 | -31.3 | -0.2 | 0 | -3.0 | 0 | -1.61 | 0 | 8.36 | 44.14 | 4.03 | 214.84 | 0.12 | 0 | 5.55 | 230.45 | 9.02 | -1.2 | 6.77 | 4.15 | 2.25 | -3.85 | 2.08 | -11.49 | 77.12 | -30.74 |
| 2019 (6) | 12.46 | 85.97 | -6.66 | 0 | -3.31 | 0 | -2.44 | 0 | 5.8 | 156.64 | 1.28 | -47.33 | -0.86 | 0 | 1.68 | -50.64 | 9.13 | 19.82 | 6.5 | 1.4 | 2.34 | 4.93 | 2.35 | -3.69 | 111.35 | 84.14 |
| 2018 (5) | 6.7 | 145.42 | -4.44 | 0 | -5.85 | 0 | -2.95 | 0 | 2.26 | 0 | 2.43 | 122.94 | -0.82 | 0 | 3.40 | 95.94 | 7.62 | 89.08 | 6.41 | 156.4 | 2.23 | -7.08 | 2.44 | -14.08 | 60.47 | 71.44 |
| 2017 (4) | 2.73 | -76.3 | -4.98 | 0 | 1.98 | 0 | -3.28 | 0 | -2.25 | 0 | 1.09 | 28.24 | -0.46 | 0 | 1.74 | 25.66 | 4.03 | 12.26 | 2.5 | -23.31 | 2.4 | -19.73 | 2.84 | 9.65 | 35.27 | -72.93 |
| 2016 (3) | 11.52 | 4.73 | -5.51 | 0 | -7.37 | 0 | -3.27 | 0 | 6.01 | -7.25 | 0.85 | -59.52 | -0.76 | 0 | 1.38 | -53.71 | 3.59 | 0 | 3.26 | 0 | 2.99 | -17.86 | 2.59 | -27.45 | 130.32 | -77.37 |
| 2015 (2) | 11.0 | 77.71 | -4.52 | 0 | -7.15 | 0 | -1.39 | 0 | 6.48 | 85.67 | 2.1 | 43.84 | -0.45 | 0 | 2.99 | 93.03 | -2.19 | 0 | -5.3 | 0 | 3.64 | -3.19 | 3.57 | -14.18 | 575.92 | 1003.45 |
| 2014 (1) | 6.19 | 1487.18 | -2.7 | 0 | -4.11 | 0 | -4.72 | 0 | 3.49 | 0 | 1.46 | -40.41 | -1.15 | 0 | 1.55 | -39.68 | 4.49 | -36.49 | 3.94 | -21.04 | 3.76 | 4.44 | 4.16 | 4.0 | 52.19 | 1584.87 |
| 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) | 4.06 | 19.76 | -26.58 | -2.25 | -5725.0 | 75.08 | 0 | 100.0 | 100.0 | 0.33 | 140.74 | 571.43 | 1.81 | -47.23 | 151.71 | 1.92 | 33.33 | -11.52 | -0.58 | -5700.0 | 0 | 12.99 | 46.05 | -4.52 | 1.52 | -31.22 | -10.06 | 0.93 | -53.03 | 151.35 | 0.57 | -3.39 | -10.94 | 0.43 | -2.27 | -18.87 | 210.36 | 86.78 | -41.42 |
| 23Q3 (19) | 3.39 | 421.54 | -42.83 | 0.04 | -99.32 | -98.44 | -4.13 | -6783.33 | 17.73 | -0.81 | -88.37 | -42.11 | 3.43 | -47.15 | -59.65 | 1.44 | -22.16 | -59.44 | -0.01 | 0 | 0.0 | 8.89 | -25.0 | -53.07 | 2.21 | 0.91 | 5.74 | 1.98 | -1.49 | -9.59 | 0.59 | -6.35 | -6.35 | 0.44 | -2.22 | -29.03 | 112.62 | 435.4 | -34.67 |
| 23Q2 (18) | 0.65 | -42.48 | -74.9 | 5.84 | 626.13 | 401.03 | -0.06 | 95.89 | 91.89 | -0.43 | -22.86 | 35.82 | 6.49 | 32350.0 | 898.46 | 1.85 | 1.09 | -16.67 | 0 | -100.0 | 100.0 | 11.86 | -8.17 | 14.69 | 2.19 | 48.98 | -10.98 | 2.01 | 63.41 | -15.55 | 0.63 | 0.0 | 1.61 | 0.45 | -13.46 | 12.5 | 21.04 | -55.69 | -72.39 |
| 23Q1 (17) | 1.13 | -79.57 | 175.61 | -1.11 | 87.71 | -235.37 | -1.46 | 5.19 | -1985.71 | -0.35 | -400.0 | -25.0 | 0.02 | 100.57 | -98.37 | 1.83 | -15.67 | 123.17 | 0.01 | 0 | 0 | 12.91 | -5.07 | 250.27 | 1.47 | -13.02 | -35.53 | 1.23 | 232.43 | -18.54 | 0.63 | -1.56 | 5.0 | 0.52 | -1.89 | 15.56 | 47.48 | -86.78 | 196.45 |
| 22Q4 (16) | 5.53 | -6.75 | -10.81 | -9.03 | -451.36 | -1003.0 | -1.54 | 69.32 | -340.0 | -0.07 | 87.72 | 87.5 | -3.5 | -141.18 | -148.61 | 2.17 | -38.87 | 64.39 | 0 | 100.0 | -100.0 | 13.61 | -28.22 | 142.83 | 1.69 | -19.14 | -41.11 | 0.37 | -83.11 | -81.5 | 0.64 | 1.59 | 4.92 | 0.53 | -14.52 | 39.47 | 359.09 | 108.31 | 73.17 |
| 22Q3 (15) | 5.93 | 128.96 | 1660.53 | 2.57 | 232.47 | 1051.85 | -5.02 | -578.38 | -20.67 | -0.57 | 14.93 | 45.71 | 8.5 | 1207.69 | 1407.69 | 3.55 | 59.91 | 26.79 | -0.01 | 75.0 | -200.0 | 18.95 | 83.3 | 46.08 | 2.09 | -15.04 | -32.8 | 2.19 | -7.98 | 8.42 | 0.63 | 1.61 | 3.28 | 0.62 | 55.0 | 106.67 | 172.38 | 126.3 | 1429.17 |
| 22Q2 (14) | 2.59 | 531.71 | -25.79 | -1.94 | -336.59 | -274.77 | -0.74 | -957.14 | -205.71 | -0.67 | -139.29 | -163.21 | 0.65 | -47.15 | -85.87 | 2.22 | 170.73 | 276.27 | -0.04 | 0 | 94.2 | 10.34 | 180.44 | 285.21 | 2.46 | 7.89 | -27.86 | 2.38 | 57.62 | -18.49 | 0.62 | 3.33 | 3.33 | 0.4 | -11.11 | 11.11 | 76.18 | 375.64 | -15.31 |
| 22Q1 (13) | 0.41 | -93.39 | 173.33 | 0.82 | -18.0 | 113.99 | -0.07 | 80.0 | -275.0 | -0.28 | 50.0 | 3.45 | 1.23 | -82.92 | 121.54 | 0.82 | -37.88 | 90.7 | 0 | -100.0 | 100.0 | 3.69 | -34.19 | 72.01 | 2.28 | -20.56 | -3.8 | 1.51 | -24.5 | -29.77 | 0.6 | -1.64 | 3.45 | 0.45 | 18.42 | 4.65 | 16.02 | -92.28 | 237.4 |
| 21Q4 (12) | 6.2 | 1731.58 | 34.78 | 1.0 | 470.37 | 163.29 | -0.35 | 91.59 | 23.91 | -0.56 | 46.67 | -800.0 | 7.2 | 1207.69 | 138.41 | 1.32 | -52.86 | 34.69 | 0.07 | 600.0 | 450.0 | 5.60 | -56.82 | 17.26 | 2.87 | -7.72 | -6.21 | 2.0 | -0.99 | -5.66 | 0.61 | 0.0 | 15.09 | 0.38 | 26.67 | -17.39 | 207.36 | 1698.84 | 40.19 |
| 21Q3 (11) | -0.38 | -110.89 | 57.78 | -0.27 | -124.32 | -116.98 | -4.16 | -694.29 | -101.94 | -1.05 | -199.06 | -77.97 | -0.65 | -114.13 | -194.2 | 2.8 | 374.58 | 20.17 | 0.01 | 101.45 | -98.11 | 12.97 | 383.37 | 10.65 | 3.11 | -8.8 | 28.51 | 2.02 | -30.82 | 41.26 | 0.61 | 1.67 | 3.39 | 0.3 | -16.67 | -43.4 | -12.97 | -114.42 | 63.25 |
| 21Q2 (10) | 3.49 | 2226.67 | 98.3 | 1.11 | 118.94 | 1.83 | 0.7 | 1650.0 | 566.67 | 1.06 | 465.52 | 386.49 | 4.6 | 180.56 | 61.4 | 0.59 | 37.21 | 25.53 | -0.69 | -200.0 | -176.0 | 2.68 | 25.22 | 5.2 | 3.41 | 43.88 | 30.15 | 2.92 | 35.81 | 30.36 | 0.6 | 3.45 | 7.14 | 0.36 | -16.28 | -32.08 | 89.95 | 1794.91 | 70.19 |
| 21Q1 (9) | 0.15 | -96.74 | -95.18 | -5.86 | -270.89 | -350.77 | 0.04 | 108.7 | 111.76 | -0.29 | -462.5 | 60.81 | -5.71 | -289.07 | -415.47 | 0.43 | -56.12 | 65.38 | -0.23 | -1050.0 | -64.29 | 2.14 | -55.14 | 14.02 | 2.37 | -22.55 | 154.84 | 2.15 | 1.42 | 121.65 | 0.58 | 9.43 | 1.75 | 0.43 | -6.52 | -23.21 | 4.75 | -96.79 | -96.79 |
| 20Q4 (8) | 4.6 | 611.11 | 131.16 | -1.58 | -199.37 | -182.14 | -0.46 | 77.67 | -151.11 | 0.08 | 113.56 | 117.39 | 3.02 | 337.68 | 111.19 | 0.98 | -57.94 | 100.0 | -0.02 | -103.77 | -133.33 | 4.78 | -59.25 | 99.41 | 3.06 | 26.45 | 22.89 | 2.12 | 48.25 | 30.86 | 0.53 | -10.17 | -13.11 | 0.46 | -13.21 | -24.59 | 147.91 | 519.08 | 111.09 |
| 20Q3 (7) | -0.9 | -151.14 | -124.0 | 1.59 | 45.87 | 168.24 | -2.06 | -1273.33 | 2.83 | -0.59 | -59.46 | -11.32 | 0.69 | -75.79 | -51.41 | 2.33 | 395.74 | 796.15 | 0.53 | 312.0 | 226.19 | 11.73 | 359.57 | 794.35 | 2.42 | -7.63 | -10.7 | 1.43 | -36.16 | -28.5 | 0.59 | 5.36 | 1.72 | 0.53 | 0.0 | 1.92 | -35.29 | -166.78 | -129.18 |
| 20Q2 (6) | 1.76 | -43.41 | -65.83 | 1.09 | 183.85 | 240.62 | -0.15 | 55.88 | 90.13 | -0.37 | 50.0 | 66.06 | 2.85 | 57.46 | -47.9 | 0.47 | 80.77 | 80.77 | -0.25 | -78.57 | -4.17 | 2.55 | 35.72 | 69.97 | 2.62 | 181.72 | 63.75 | 2.24 | 130.93 | 76.38 | 0.56 | -1.75 | -3.45 | 0.53 | -5.36 | -13.11 | 52.85 | -64.31 | -74.75 |
| 20Q1 (5) | 3.11 | 56.28 | 96.84 | -1.3 | -132.14 | 68.29 | -0.34 | -137.78 | 39.29 | -0.74 | -60.87 | -105.56 | 1.81 | 26.57 | 171.83 | 0.26 | -46.94 | -7.14 | -0.14 | -333.33 | 46.15 | 1.88 | -21.54 | 25.09 | 0.93 | -62.65 | -60.26 | 0.97 | -40.12 | -39.75 | 0.57 | -6.56 | -1.72 | 0.56 | -8.2 | -8.2 | 148.10 | 111.35 | 162.45 |
| 19Q4 (4) | 1.99 | -46.93 | 0.0 | -0.56 | 75.97 | 0.0 | 0.9 | 142.45 | 0.0 | -0.46 | 13.21 | 0.0 | 1.43 | 0.7 | 0.0 | 0.49 | 88.46 | 0.0 | 0.06 | 114.29 | 0.0 | 2.40 | 82.75 | 0.0 | 2.49 | -8.12 | 0.0 | 1.62 | -19.0 | 0.0 | 0.61 | 5.17 | 0.0 | 0.61 | 17.31 | 0.0 | 70.07 | -42.08 | 0.0 |
| 19Q3 (3) | 3.75 | -27.18 | 0.0 | -2.33 | -828.12 | 0.0 | -2.12 | -39.47 | 0.0 | -0.53 | 51.38 | 0.0 | 1.42 | -74.04 | 0.0 | 0.26 | 0.0 | 0.0 | -0.42 | -75.0 | 0.0 | 1.31 | -12.66 | 0.0 | 2.71 | 69.38 | 0.0 | 2.0 | 57.48 | 0.0 | 0.58 | 0.0 | 0.0 | 0.52 | -14.75 | 0.0 | 120.97 | -42.22 | 0.0 |
| 19Q2 (2) | 5.15 | 225.95 | 0.0 | 0.32 | 107.8 | 0.0 | -1.52 | -171.43 | 0.0 | -1.09 | -202.78 | 0.0 | 5.47 | 317.06 | 0.0 | 0.26 | -7.14 | 0.0 | -0.24 | 7.69 | 0.0 | 1.50 | -0.12 | 0.0 | 1.6 | -31.62 | 0.0 | 1.27 | -21.12 | 0.0 | 0.58 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 209.35 | 271.0 | 0.0 |
| 19Q1 (1) | 1.58 | 0.0 | 0.0 | -4.1 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | -2.52 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 56.43 | 0.0 | 0.0 |
