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) | 4.12 | -89.15 | 5.79 | 0 | -29.87 | 0 | -0.56 | 0 | 9.91 | -73.5 | 4.07 | 9.12 | 0 | 0 | 11.76 | 111.74 | -1.67 | 0 | -4.76 | 0 | 14.04 | 1.15 | 0.01 | 0.0 | 44.35 | -60.08 |
| 2022 (9) | 37.97 | 6.06 | -0.58 | 0 | -39.43 | 0 | -0.24 | 0 | 37.39 | -8.11 | 3.73 | 80.19 | 0 | 0 | 5.55 | 48.45 | 28.29 | 24.57 | 20.29 | 1.3 | 13.88 | 6.85 | 0.01 | 0.0 | 111.09 | 2.49 |
| 2021 (8) | 35.8 | 1047.44 | 4.89 | 160.11 | 6.82 | 0 | 0.54 | 671.43 | 40.69 | 713.8 | 2.07 | -3.72 | 0 | 0 | 3.74 | -53.52 | 22.71 | 0 | 20.03 | 0 | 12.99 | -9.92 | 0.01 | 0.0 | 108.39 | 84.47 |
| 2020 (7) | 3.12 | -70.79 | 1.88 | 0 | -5.34 | 0 | 0.07 | -36.36 | 5.0 | -46.0 | 2.15 | 6.44 | 0 | 0 | 8.05 | 51.58 | -6.88 | 0 | -9.12 | 0 | 14.42 | -6.0 | 0.01 | 0.0 | 58.76 | -34.97 |
| 2019 (6) | 10.68 | -2.55 | -1.42 | 0 | -8.83 | 0 | 0.11 | -75.56 | 9.26 | -40.72 | 2.02 | -22.61 | 0 | 0 | 5.31 | -18.13 | 1.34 | -55.63 | -3.53 | 0 | 15.34 | 1.99 | 0.01 | 0.0 | 90.36 | 11.63 |
| 2018 (5) | 10.96 | 54.15 | 4.66 | 0 | -15.71 | 0 | 0.45 | -61.54 | 15.62 | 173.56 | 2.61 | -32.73 | 0 | 0 | 6.49 | -41.51 | 3.02 | 0 | -1.51 | 0 | 15.04 | -6.82 | 0.01 | 0.0 | 80.95 | 0 |
| 2017 (4) | 7.11 | 5.8 | -1.4 | 0 | -4.69 | 0 | 1.17 | 0 | 5.71 | 5610.0 | 3.88 | -52.68 | 0 | 0 | 11.09 | -52.36 | -6.52 | 0 | -20.34 | 0 | 16.14 | -2.42 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 6.72 | -49.51 | -6.62 | 0 | -10.64 | 0 | -0.39 | 0 | 0.1 | 0 | 8.2 | -72.09 | 0 | 0 | 23.28 | -64.64 | -8.6 | 0 | -10.93 | 0 | 16.54 | 0.18 | 0.01 | 0.0 | 119.57 | 43.92 |
| 2015 (2) | 13.31 | -8.9 | -29.09 | 0 | 18.34 | 398.37 | -0.95 | 0 | -15.78 | 0 | 29.38 | -34.48 | 0 | 0 | 65.83 | -34.36 | 0.47 | -66.43 | -0.5 | 0 | 16.51 | 12.93 | 0.01 | 0.0 | 83.08 | -4.01 |
| 2014 (1) | 14.61 | -29.18 | -16.91 | 0 | 3.68 | 0 | 0.46 | -42.5 | -2.3 | 0 | 44.84 | 180.25 | 0.02 | 0 | 100.29 | 191.97 | 1.4 | -58.46 | 2.25 | -36.44 | 14.62 | -0.61 | 0.01 | -50.0 | 86.55 | -23.35 |
| 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) | 2.7 | 1073.91 | -62.08 | -0.21 | 87.86 | 88.89 | -2.76 | 80.34 | 45.35 | -0.16 | 54.29 | -125.81 | 2.49 | 266.0 | -52.39 | 2.38 | 693.33 | 43.37 | 0 | 0 | 0 | 28.71 | 730.66 | 124.66 | -0.13 | 60.61 | -104.85 | 1.06 | 167.95 | -52.25 | 3.37 | -2.88 | -9.89 | 0 | 0 | 0 | 60.95 | 406.13 | -48.98 |
| 23Q3 (19) | 0.23 | 131.08 | -97.29 | -1.73 | -121.82 | -186.07 | -14.04 | -716.28 | -53.61 | -0.35 | -183.33 | 55.13 | -1.5 | -120.86 | -114.27 | 0.3 | -64.29 | -54.55 | 0 | 0 | 0 | 3.46 | -62.93 | -0.08 | -0.33 | -200.0 | -103.75 | -1.56 | 35.27 | -125.87 | 3.47 | -1.42 | -0.86 | 0 | 0 | 0 | 12.04 | 118.06 | -86.5 |
| 23Q2 (18) | -0.74 | -138.34 | -105.93 | 7.93 | 4065.0 | 2133.33 | -1.72 | 84.85 | 77.25 | 0.42 | 187.5 | 244.83 | 7.19 | 315.61 | -40.53 | 0.84 | 55.56 | -24.32 | 0 | 0 | 0 | 9.32 | 48.99 | 59.92 | -0.11 | 90.0 | -101.13 | -2.41 | -30.27 | -134.48 | 3.52 | -4.35 | 2.92 | 0 | 0 | 0 | -66.67 | -163.21 | -155.61 |
| 23Q1 (17) | 1.93 | -72.89 | -80.45 | -0.2 | 89.42 | 37.5 | -11.35 | -124.75 | 35.8 | -0.48 | -177.42 | -328.57 | 1.73 | -66.92 | -81.88 | 0.54 | -67.47 | 80.0 | 0 | 0 | 0 | 6.26 | -51.04 | 234.76 | -1.1 | -141.04 | -115.56 | -1.85 | -183.33 | -136.71 | 3.68 | -1.6 | 13.93 | 0 | 0 | 0 | 105.46 | -11.72 | -11.63 |
| 22Q4 (16) | 7.12 | -16.24 | -44.98 | -1.89 | -194.03 | -223.53 | -5.05 | 44.75 | -136.2 | 0.62 | 179.49 | 0 | 5.23 | -50.24 | -63.86 | 1.66 | 151.52 | 144.12 | 0 | 0 | 0 | 12.78 | 269.43 | 249.92 | 2.68 | -69.58 | -71.18 | 2.22 | -63.18 | -64.59 | 3.74 | 6.86 | 16.15 | 0 | 0 | 0 | 119.46 | 33.94 | -12.39 |
| 22Q3 (15) | 8.5 | -31.89 | -27.29 | 2.01 | 615.38 | 103.03 | -9.14 | -20.9 | -582.09 | -0.78 | -168.97 | -351.61 | 10.51 | -13.07 | -17.11 | 0.66 | -40.54 | 60.98 | 0 | 0 | 0 | 3.46 | -40.67 | 39.63 | 8.81 | -9.46 | 12.95 | 6.03 | -13.73 | -28.21 | 3.5 | 2.34 | 8.02 | 0 | 0 | 0 | 89.19 | -25.6 | -11.19 |
| 22Q2 (14) | 12.48 | 26.44 | 60.0 | -0.39 | -21.88 | 40.0 | -7.56 | 57.24 | -295.81 | -0.29 | -238.1 | -180.56 | 12.09 | 26.6 | 69.09 | 1.11 | 270.0 | 60.87 | 0 | 0 | 0 | 5.83 | 211.9 | 2.82 | 9.73 | 37.62 | 100.21 | 6.99 | 38.69 | 40.93 | 3.42 | 5.88 | 5.56 | 0 | 0 | 0 | 119.88 | 0.45 | 26.03 |
| 22Q1 (13) | 9.87 | -23.72 | 192.88 | -0.32 | -120.92 | -110.56 | -17.68 | -226.74 | -356.85 | 0.21 | 0 | 261.54 | 9.55 | -34.0 | 49.22 | 0.3 | -55.88 | 3.45 | 0 | 0 | 0 | 1.87 | -48.82 | -48.5 | 7.07 | -23.98 | 855.41 | 5.04 | -19.62 | 1192.31 | 3.23 | 0.31 | -2.12 | 0 | 0 | 0 | 119.35 | -12.47 | 30.68 |
| 21Q4 (12) | 12.94 | 10.69 | 679.52 | 1.53 | 54.55 | 178.18 | 13.95 | 1141.04 | 1302.59 | 0 | -100.0 | -100.0 | 14.47 | 14.12 | 554.75 | 0.68 | 65.85 | 112.5 | 0 | 0 | 0 | 3.65 | 47.42 | -17.15 | 9.3 | 19.23 | 1262.5 | 6.27 | -25.36 | 547.86 | 3.22 | -0.62 | -5.29 | 0 | 0 | 0 | 136.35 | 35.77 | 64.28 |
| 21Q3 (11) | 11.69 | 49.87 | 5945.0 | 0.99 | 252.31 | -64.89 | -1.34 | 29.84 | 44.4 | 0.31 | -13.89 | 173.81 | 12.68 | 77.34 | 383.97 | 0.41 | -40.58 | 1950.0 | 0 | 0 | 0 | 2.48 | -56.31 | 768.31 | 7.8 | 60.49 | 1168.49 | 8.4 | 69.35 | 1033.33 | 3.24 | 0.0 | -8.47 | 0 | 0 | 0 | 100.43 | 5.58 | 1425.67 |
| 21Q2 (10) | 7.8 | 131.45 | 477.78 | -0.65 | -121.45 | 66.84 | -1.91 | 50.65 | -403.17 | 0.36 | 376.92 | -58.14 | 7.15 | 11.72 | 1272.13 | 0.69 | 137.93 | -35.51 | 0 | 0 | 0 | 5.67 | 56.21 | -68.0 | 4.86 | 556.76 | 304.2 | 4.96 | 1171.79 | 271.03 | 3.24 | -1.82 | -13.83 | 0 | 0 | 0 | 95.12 | 4.15 | -39.4 |
| 21Q1 (9) | 3.37 | 103.01 | 953.12 | 3.03 | 450.91 | 544.68 | -3.87 | -233.62 | -60.58 | -0.13 | -148.15 | 79.69 | 6.4 | 189.59 | 710.13 | 0.29 | -9.38 | -60.81 | 0 | 0 | 0 | 3.63 | -17.65 | -68.66 | 0.74 | 192.5 | 124.92 | 0.39 | 127.86 | 109.92 | 3.3 | -2.94 | -11.53 | 0 | 0 | 0 | 91.33 | 10.03 | 0 |
| 20Q4 (8) | 1.66 | 930.0 | -49.24 | 0.55 | -80.5 | 165.48 | -1.16 | 51.87 | 59.72 | 0.27 | 164.29 | 12.5 | 2.21 | -15.65 | -9.05 | 0.32 | 1500.0 | -43.86 | 0 | 0 | 0 | 4.41 | 1444.9 | -28.63 | -0.8 | -9.59 | -196.3 | -1.4 | -55.56 | -4.48 | 3.4 | -3.95 | -9.33 | 0 | 0 | 0 | 83.00 | 1195.6 | -38.83 |
| 20Q3 (7) | -0.2 | -114.81 | -107.46 | 2.82 | 243.88 | 239.76 | -2.41 | -482.54 | -8.56 | -0.42 | -148.84 | -250.0 | 2.62 | 529.51 | -25.36 | 0.02 | -98.13 | -95.56 | 0 | 0 | 0 | 0.29 | -98.39 | -93.85 | -0.73 | 69.33 | -214.06 | -0.9 | 68.97 | -66.67 | 3.54 | -5.85 | -8.29 | 0 | 0 | 0 | -7.58 | -104.83 | -109.38 |
| 20Q2 (6) | 1.35 | 321.88 | -50.73 | -1.96 | -517.02 | -196.97 | 0.63 | 126.14 | 136.0 | 0.86 | 234.38 | 681.82 | -0.61 | -177.22 | -129.33 | 1.07 | 44.59 | 78.33 | 0 | 0 | 0 | 17.72 | 52.97 | 179.9 | -2.38 | 19.87 | -743.24 | -2.9 | 26.21 | -190.0 | 3.76 | 0.8 | -3.59 | 0 | 0 | 0 | 156.98 | 0 | 66.14 |
| 20Q1 (5) | 0.32 | -90.21 | -84.0 | 0.47 | 155.95 | 162.67 | -2.41 | 16.32 | -21.72 | -0.64 | -366.67 | -23.08 | 0.79 | -67.49 | -36.8 | 0.74 | 29.82 | 80.49 | 0 | 0 | 0 | 11.58 | 87.52 | 172.29 | -2.97 | -1000.0 | -586.89 | -3.93 | -193.28 | -504.62 | 3.73 | -0.53 | -2.61 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 3.27 | 22.01 | 0.0 | -0.84 | -201.2 | 0.0 | -2.88 | -29.73 | 0.0 | 0.24 | -14.29 | 0.0 | 2.43 | -30.77 | 0.0 | 0.57 | 26.67 | 0.0 | 0 | 0 | 0.0 | 6.18 | 33.12 | 0.0 | -0.27 | -142.19 | 0.0 | -1.34 | -148.15 | 0.0 | 3.75 | -2.85 | 0.0 | 0 | 0 | 0.0 | 135.68 | 68.09 | 0.0 |
| 19Q3 (3) | 2.68 | -2.19 | 0.0 | 0.83 | 225.76 | 0.0 | -2.22 | -26.86 | 0.0 | 0.28 | 154.55 | 0.0 | 3.51 | 68.75 | 0.0 | 0.45 | -25.0 | 0.0 | 0 | 0 | 0.0 | 4.64 | -26.7 | 0.0 | 0.64 | 72.97 | 0.0 | -0.54 | 46.0 | 0.0 | 3.86 | -1.03 | 0.0 | 0 | 0 | 0.0 | 80.72 | -14.56 | 0.0 |
| 19Q2 (2) | 2.74 | 37.0 | 0.0 | -0.66 | 12.0 | 0.0 | -1.75 | 11.62 | 0.0 | 0.11 | 121.15 | 0.0 | 2.08 | 66.4 | 0.0 | 0.6 | 46.34 | 0.0 | 0 | 0 | 0.0 | 6.33 | 48.81 | 0.0 | 0.37 | -39.34 | 0.0 | -1.0 | -53.85 | 0.0 | 3.9 | 1.83 | 0.0 | 0 | 0 | 0.0 | 94.48 | 50.23 | 0.0 |
| 19Q1 (1) | 2.0 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | -1.98 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.25 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 3.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 62.89 | 0.0 | 0.0 |
