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) | 15.8 | -53.9 | -19.58 | 0 | 12.64 | 1786.57 | 0.71 | 136.67 | -3.78 | 0 | 10.1 | 33.25 | 0 | 0 | 1.61 | 37.48 | 31.14 | 28.78 | 23.86 | 24.34 | 7.22 | 0.7 | 2.0 | 12.99 | 47.76 | -60.79 |
| 2022 (9) | 34.27 | 0 | -10.27 | 0 | 0.67 | -97.01 | 0.3 | -74.14 | 24.0 | 0 | 7.58 | -14.35 | -0.24 | 0 | 1.17 | -41.77 | 24.18 | 129.63 | 19.19 | 122.88 | 7.17 | 4.82 | 1.77 | 18.79 | 121.83 | 0 |
| 2021 (8) | -28.42 | 0 | -11.14 | 0 | 22.42 | 156.82 | 1.16 | 346.15 | -39.56 | 0 | 8.85 | -37.94 | 0 | 0 | 2.02 | -48.97 | 10.53 | -7.22 | 8.61 | -5.07 | 6.84 | 12.69 | 1.49 | 47.52 | -167.77 | 0 |
| 2020 (7) | 11.53 | -21.3 | -20.86 | 0 | 8.73 | 65.97 | 0.26 | 0 | -9.33 | 0 | 14.26 | 154.64 | -5.18 | 0 | 3.95 | 124.32 | 11.35 | 14.99 | 9.07 | -12.2 | 6.07 | 8.59 | 1.01 | 7.45 | 71.39 | -17.84 |
| 2019 (6) | 14.65 | 78.88 | 0.87 | 0 | 5.26 | 0 | -1.2 | 0 | 15.52 | 0 | 5.6 | -1.23 | 0 | 0 | 1.76 | 3.7 | 9.87 | 9.67 | 10.33 | 27.85 | 5.59 | 13.62 | 0.94 | 1.08 | 86.89 | 47.79 |
| 2018 (5) | 8.19 | -67.38 | -15.24 | 0 | -3.33 | 0 | 0.04 | 0 | -7.05 | 0 | 5.67 | 32.79 | 0 | 0 | 1.70 | 53.53 | 9.0 | -41.33 | 8.08 | -38.41 | 4.92 | 5.35 | 0.93 | 10.71 | 58.79 | -56.38 |
| 2017 (4) | 25.11 | 0.72 | -5.59 | 0 | -11.46 | 0 | -0.75 | 0 | 19.52 | -4.78 | 4.27 | 12.07 | 0 | 0 | 1.11 | 6.56 | 15.34 | -13.38 | 13.12 | -10.26 | 4.67 | 7.36 | 0.84 | -2.33 | 134.78 | 7.21 |
| 2016 (3) | 24.93 | 56.69 | -4.43 | 0 | -14.38 | 0 | 0.22 | -67.65 | 20.5 | 168.68 | 3.81 | -31.35 | 0 | 0 | 1.04 | -34.51 | 17.71 | 6.37 | 14.62 | 12.03 | 4.35 | 0.23 | 0.86 | 48.28 | 125.72 | 42.0 |
| 2015 (2) | 15.91 | 103.97 | -8.28 | 0 | -6.1 | 0 | 0.68 | 0 | 7.63 | 91.23 | 5.55 | 16.11 | -0.06 | 0 | 1.59 | -23.09 | 16.65 | 41.1 | 13.05 | 37.51 | 4.34 | 24.71 | 0.58 | 1.75 | 88.54 | 53.69 |
| 2014 (1) | 7.8 | -16.22 | -3.81 | 0 | 9.5 | 0 | -0.34 | 0 | 3.99 | -28.24 | 4.78 | 6.7 | 0 | 0 | 2.06 | -12.24 | 11.8 | 35.32 | 9.49 | 12.31 | 3.48 | 14.1 | 0.57 | -19.72 | 57.61 | -24.45 |
| 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) | 7.2 | 146.01 | -74.13 | -14.17 | -333.33 | -287.16 | 20.9 | 33.29 | 213.4 | 0.29 | 115.1 | 119.86 | -6.97 | 63.16 | -128.84 | 2.52 | -20.5 | -9.68 | -0.05 | -200.0 | -600.0 | 1.61 | -20.55 | 6.34 | 8.89 | 3.61 | 12.53 | 6.98 | 6.4 | 13.87 | 1.9 | 6.15 | 3.83 | 0.49 | -3.92 | 19.51 | 76.84 | 143.5 | -76.89 |
| 23Q3 (19) | -15.65 | -256.97 | -183.24 | -3.27 | -10800.0 | -61.88 | 15.68 | 250.19 | 585.45 | -1.92 | -257.38 | -349.35 | -18.92 | -290.34 | -212.75 | 3.17 | 49.53 | 43.44 | 0.05 | 600.0 | 120.0 | 2.03 | 49.92 | 67.78 | 8.58 | 20.51 | 24.71 | 6.56 | 24.48 | 24.24 | 1.79 | 1.13 | -1.1 | 0.51 | 0.0 | 10.87 | -176.64 | -233.76 | -170.94 |
| 23Q2 (18) | 9.97 | -30.18 | 910.57 | -0.03 | 98.58 | 98.54 | -10.44 | 22.67 | -281.57 | 1.22 | 9.91 | 354.17 | 9.94 | -18.26 | 403.05 | 2.12 | -7.83 | 23.26 | -0.01 | -200.0 | 0 | 1.35 | -7.87 | 19.72 | 7.12 | 8.7 | 26.02 | 5.27 | 4.15 | 16.59 | 1.77 | 0.57 | 1.14 | 0.51 | 4.08 | 0.0 | 132.05 | -32.4 | 827.9 |
| 23Q1 (17) | 14.28 | -48.69 | 228.42 | -2.12 | 42.08 | 16.54 | -13.5 | 26.75 | -181.42 | 1.11 | 176.03 | -24.49 | 12.16 | -49.69 | 189.02 | 2.3 | -17.56 | 167.44 | 0.01 | 0.0 | 0 | 1.47 | -3.1 | 116.46 | 6.55 | -17.09 | 74.67 | 5.06 | -17.46 | 55.21 | 1.76 | -3.83 | -0.56 | 0.49 | 19.51 | 22.5 | 195.35 | -41.25 | 195.39 |
| 22Q4 (16) | 27.83 | 48.03 | 638.2 | -3.66 | -81.19 | 41.16 | -18.43 | -470.59 | -263.51 | -1.46 | -289.61 | -1142.86 | 24.17 | 44.04 | 1086.53 | 2.79 | 26.24 | -41.26 | 0.01 | 104.0 | -97.56 | 1.52 | 25.35 | -57.89 | 7.9 | 14.83 | 75.56 | 6.13 | 16.1 | 63.9 | 1.83 | 1.1 | 4.57 | 0.41 | -10.87 | -2.38 | 332.50 | 33.53 | 421.24 |
| 22Q3 (15) | 18.8 | 1628.46 | 251.74 | -2.02 | 1.46 | -3.59 | -3.23 | -156.17 | -121.56 | 0.77 | 260.42 | 0 | 16.78 | 611.59 | 217.02 | 2.21 | 28.49 | 33.13 | -0.25 | 0 | 34.21 | 1.21 | 6.97 | -19.15 | 6.88 | 21.77 | 194.02 | 5.28 | 16.81 | 188.52 | 1.81 | 3.43 | 4.62 | 0.46 | -9.8 | 27.78 | 249.01 | 1472.57 | 178.78 |
| 22Q2 (14) | -1.23 | 88.94 | 78.38 | -2.05 | 19.29 | -37.58 | 5.75 | -65.32 | -39.47 | -0.48 | -132.65 | -157.83 | -3.28 | 75.99 | 54.32 | 1.72 | 100.0 | 40.98 | 0 | 0 | 100.0 | 1.13 | 66.59 | -7.31 | 5.65 | 50.67 | 189.74 | 4.52 | 38.65 | 173.94 | 1.75 | -1.13 | 2.94 | 0.51 | 27.5 | 45.71 | -18.14 | 91.14 | 88.2 |
| 22Q1 (13) | -11.12 | -394.96 | 21.19 | -2.54 | 59.16 | -71.62 | 16.58 | 427.02 | 450.83 | 1.47 | 950.0 | 635.0 | -13.66 | -457.55 | 12.38 | 0.86 | -81.89 | -29.51 | 0 | -100.0 | 0 | 0.68 | -81.15 | -46.62 | 3.75 | -16.67 | 115.52 | 3.26 | -12.83 | 134.53 | 1.77 | 1.14 | 5.99 | 0.4 | -4.76 | 11.11 | -204.79 | -421.03 | 50.36 |
| 21Q4 (12) | 3.77 | 130.43 | -74.35 | -6.22 | -218.97 | 41.38 | -5.07 | -133.85 | -287.08 | 0.14 | 0 | 110.85 | -2.45 | 82.91 | -159.9 | 4.75 | 186.14 | 1.5 | 0.41 | 207.89 | 107.92 | 3.60 | 140.66 | -18.64 | 4.5 | 92.31 | 18.42 | 3.74 | 104.37 | 23.84 | 1.75 | 1.16 | 2.34 | 0.42 | 16.67 | 50.0 | 63.79 | 120.18 | -78.26 |
| 21Q3 (11) | -12.39 | -117.75 | -4172.41 | -1.95 | -30.87 | -314.89 | 14.98 | 57.68 | 765.9 | 0 | -100.0 | -100.0 | -14.34 | -99.72 | -1786.84 | 1.66 | 36.07 | 336.84 | -0.38 | -1800.0 | 0 | 1.50 | 22.63 | 272.38 | 2.34 | 20.0 | -35.0 | 1.83 | 10.91 | -34.17 | 1.73 | 1.76 | 0.0 | 0.36 | 2.86 | 33.33 | -316.07 | -105.53 | -5109.73 |
| 21Q2 (10) | -5.69 | 59.67 | -26.73 | -1.49 | -0.68 | 75.97 | 9.5 | 215.61 | 271.09 | 0.83 | 315.0 | -11.7 | -7.18 | 53.94 | 32.83 | 1.22 | 0.0 | -78.56 | -0.02 | 0 | 0 | 1.22 | -4.06 | -80.17 | 1.95 | 12.07 | -32.06 | 1.65 | 18.71 | -31.54 | 1.7 | 1.8 | 30.77 | 0.35 | -2.78 | 52.17 | -153.78 | 62.73 | -34.95 |
| 21Q1 (9) | -14.11 | -195.99 | -976.4 | -1.48 | 86.05 | 58.66 | 3.01 | 11.07 | 75.0 | 0.2 | 115.5 | 766.67 | -15.59 | -481.17 | -691.37 | 1.22 | -73.93 | -65.24 | 0 | 100.0 | 0 | 1.27 | -71.27 | -75.37 | 1.74 | -54.21 | 61.11 | 1.39 | -53.97 | 59.77 | 1.67 | -2.34 | 25.56 | 0.36 | 28.57 | 56.52 | -412.57 | -240.61 | -722.7 |
| 20Q4 (8) | 14.7 | 5168.97 | 100.27 | -10.61 | -2157.45 | -354.44 | 2.71 | 56.65 | 1605.56 | -1.29 | -304.76 | -760.0 | 4.09 | 638.16 | -64.47 | 4.68 | 1131.58 | 97.47 | -5.18 | 0 | 0 | 4.42 | 1001.54 | 78.43 | 3.8 | 5.56 | 55.74 | 3.02 | 8.63 | -14.2 | 1.71 | -1.16 | 24.82 | 0.28 | 3.7 | 21.74 | 293.41 | 4936.26 | 104.67 |
| 20Q3 (7) | -0.29 | 93.54 | -103.44 | -0.47 | 92.42 | 48.35 | 1.73 | -32.42 | -53.87 | 0.63 | -32.98 | 40.0 | -0.76 | 92.89 | -110.11 | 0.38 | -93.32 | -68.33 | 0 | 0 | 0 | 0.40 | -93.47 | -69.68 | 3.6 | 25.44 | 15.38 | 2.78 | 15.35 | -4.14 | 1.73 | 33.08 | 23.57 | 0.27 | 17.39 | 17.39 | -6.07 | 94.68 | -103.26 |
| 20Q2 (6) | -4.49 | -378.88 | 7.61 | -6.2 | -73.18 | -474.07 | 2.56 | 48.84 | 216.05 | 0.94 | 3233.33 | 32.39 | -10.69 | -442.64 | -79.97 | 5.69 | 62.11 | 441.9 | 0 | 0 | 0 | 6.15 | 19.16 | 292.29 | 2.87 | 165.74 | 27.56 | 2.41 | 177.01 | 33.89 | 1.3 | -2.26 | -6.47 | 0.23 | 0.0 | -4.17 | -113.96 | -272.0 | 19.57 |
| 20Q1 (5) | 1.61 | -78.07 | -56.95 | -3.58 | -185.85 | -171.21 | 1.72 | 1055.56 | 95.45 | -0.03 | 80.0 | 98.64 | -1.97 | -117.12 | -181.4 | 3.51 | 48.1 | 261.86 | 0 | 0 | 0 | 5.16 | 108.13 | 244.73 | 1.08 | -55.74 | -47.83 | 0.87 | -75.28 | -58.77 | 1.33 | -2.92 | -6.99 | 0.23 | 0.0 | -4.17 | 66.26 | -53.78 | -33.04 |
| 19Q4 (4) | 7.34 | -12.93 | 0.0 | 4.17 | 558.24 | 0.0 | -0.18 | -104.8 | 0.0 | -0.15 | -133.33 | 0.0 | 11.51 | 53.06 | 0.0 | 2.37 | 97.5 | 0.0 | 0 | 0 | 0.0 | 2.48 | 87.19 | 0.0 | 2.44 | -21.79 | 0.0 | 3.52 | 21.38 | 0.0 | 1.37 | -2.14 | 0.0 | 0.23 | 0.0 | 0.0 | 143.36 | -22.96 | 0.0 |
| 19Q3 (3) | 8.43 | 273.46 | 0.0 | -0.91 | 15.74 | 0.0 | 3.75 | 362.96 | 0.0 | 0.45 | -36.62 | 0.0 | 7.52 | 226.6 | 0.0 | 1.2 | 14.29 | 0.0 | 0 | 0 | 0.0 | 1.32 | -15.5 | 0.0 | 3.12 | 38.67 | 0.0 | 2.9 | 61.11 | 0.0 | 1.4 | 0.72 | 0.0 | 0.23 | -4.17 | 0.0 | 186.09 | 231.34 | 0.0 |
| 19Q2 (2) | -4.86 | -229.95 | 0.0 | -1.08 | 18.18 | 0.0 | 0.81 | -7.95 | 0.0 | 0.71 | 132.27 | 0.0 | -5.94 | -345.45 | 0.0 | 1.05 | 8.25 | 0.0 | 0 | 0 | 0.0 | 1.57 | 4.71 | 0.0 | 2.25 | 8.7 | 0.0 | 1.8 | -14.69 | 0.0 | 1.39 | -2.8 | 0.0 | 0.24 | 0.0 | 0.0 | -141.69 | -243.21 | 0.0 |
| 19Q1 (1) | 3.74 | 0.0 | 0.0 | -1.32 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | -2.2 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 2.07 | 0.0 | 0.0 | 2.11 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 98.94 | 0.0 | 0.0 |
