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) | 44.45 | -12.36 | -24.83 | 0 | -0.36 | 0 | 1.28 | -29.67 | 19.62 | -57.23 | 10.57 | 12.45 | 0.04 | 0 | 4.62 | 19.19 | 35.32 | 34.45 | 31.59 | 27.74 | 13.56 | 6.52 | 0.01 | 0.0 | 98.43 | -27.29 |
| 2022 (9) | 50.72 | 58.1 | -4.85 | 0 | -16.91 | 0 | 1.82 | 171.64 | 45.87 | 572.58 | 9.4 | -41.43 | -0.02 | 0 | 3.88 | -33.29 | 26.27 | -15.37 | 24.73 | -14.46 | 12.73 | 13.06 | 0.01 | 0.0 | 135.36 | 69.54 |
| 2021 (8) | 32.08 | 16.11 | -25.26 | 0 | -4.33 | 0 | 0.67 | -9.46 | 6.82 | -65.19 | 16.05 | 126.06 | 0.03 | -97.41 | 5.81 | 86.73 | 31.04 | 31.64 | 28.91 | 63.98 | 11.26 | -18.17 | 0.01 | -50.0 | 79.84 | -9.24 |
| 2020 (7) | 27.63 | 64.17 | -8.04 | 0 | -12.8 | 0 | 0.74 | -36.21 | 19.59 | 62.98 | 7.1 | -39.98 | 1.16 | 0 | 3.11 | -42.53 | 23.58 | 123.93 | 17.63 | 71.17 | 13.76 | -8.51 | 0.02 | 0.0 | 87.97 | 32.55 |
| 2019 (6) | 16.83 | 145.69 | -4.81 | 0 | -8.48 | 0 | 1.16 | -34.46 | 12.02 | 0 | 11.83 | -31.78 | -0.39 | 0 | 5.42 | -30.36 | 10.53 | 67.68 | 10.3 | 84.92 | 15.04 | 25.12 | 0.02 | 0.0 | 66.36 | 70.61 |
| 2018 (5) | 6.85 | -52.13 | -14.59 | 0 | 8.94 | 87.03 | 1.77 | 302.27 | -7.74 | 0 | 17.34 | 48.08 | 4.29 | 0 | 7.78 | 37.09 | 6.28 | -11.92 | 5.57 | 36.19 | 12.02 | 9.47 | 0.02 | 0.0 | 38.90 | -58.98 |
| 2017 (4) | 14.31 | -22.73 | -25.71 | 0 | 4.78 | 0 | 0.44 | 0 | -11.4 | 0 | 11.71 | -8.01 | -4.85 | 0 | 5.67 | 0.2 | 7.13 | 23.14 | 4.09 | -25.36 | 10.98 | -7.96 | 0.02 | -33.33 | 94.83 | -10.7 |
| 2016 (3) | 18.52 | -11.68 | -9.75 | 0 | -4.46 | 0 | -1.11 | 0 | 8.77 | -76.44 | 12.73 | 37.32 | 0.04 | 0 | 5.66 | 42.09 | 5.79 | 0 | 5.48 | 0 | 11.93 | -6.94 | 0.03 | 50.0 | 106.19 | -52.14 |
| 2015 (2) | 20.97 | 1235.67 | 16.25 | 0 | -24.14 | 0 | -0.02 | 0 | 37.22 | 0 | 9.27 | -12.3 | -0.1 | 0 | 3.98 | 13.3 | -2.11 | 0 | -3.39 | 0 | 12.82 | -6.01 | 0.02 | -33.33 | 221.90 | 2022.94 |
| 2014 (1) | 1.57 | -91.37 | -34.64 | 0 | 18.01 | 0 | 0.26 | -74.26 | -33.07 | 0 | 10.57 | 125.37 | 0.09 | 0 | 3.52 | 148.85 | 1.67 | 0 | 1.35 | 0 | 13.64 | -6.58 | 0.03 | -85.0 | 10.45 | -93.64 |
| 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) | 14.04 | 17.29 | -29.94 | -11.82 | -180.76 | -434.84 | 3.9 | 285.71 | 222.64 | 0.72 | 305.71 | 350.0 | 2.22 | -71.39 | -87.55 | 3.44 | 55.66 | 64.59 | 0.01 | 0.0 | 0.0 | 6.11 | 68.24 | 72.14 | 10.15 | -8.39 | 31.65 | 7.1 | -41.18 | 38.67 | 3.25 | -7.41 | -4.97 | 0 | 0 | 0 | 135.65 | 76.56 | -42.19 |
| 23Q3 (19) | 11.97 | 50.0 | 9.92 | -4.21 | -26.05 | -679.63 | -2.1 | 0.0 | 77.99 | -0.35 | -206.06 | -168.63 | 7.76 | 67.24 | -25.02 | 2.21 | 49.32 | 28.49 | 0.01 | 0.0 | 0.0 | 3.63 | 45.08 | 33.79 | 11.08 | 58.97 | 63.66 | 12.07 | 86.55 | 66.25 | 3.51 | 3.24 | 6.69 | 0 | 0 | 0 | 76.83 | -4.97 | -25.57 |
| 23Q2 (18) | 7.98 | -23.71 | -15.29 | -3.34 | 38.83 | -1490.48 | -2.1 | -3400.0 | 64.04 | 0.33 | -42.11 | -67.33 | 4.64 | -7.2 | -49.62 | 1.48 | -56.98 | -33.33 | 0.01 | 0.0 | 120.0 | 2.50 | -61.72 | -34.84 | 6.97 | -2.11 | 43.12 | 6.47 | 8.92 | 15.54 | 3.4 | 0.29 | 7.94 | 0 | 0 | 0 | 80.85 | -27.88 | -24.9 |
| 23Q1 (17) | 10.46 | -47.8 | 0.87 | -5.46 | -147.06 | -188.89 | -0.06 | 98.11 | -103.66 | 0.57 | 256.25 | 375.0 | 5.0 | -71.96 | -41.04 | 3.44 | 64.59 | 2.08 | 0.01 | 0.0 | 0 | 6.54 | 84.25 | 21.45 | 7.12 | -7.65 | 3.04 | 5.94 | 16.02 | -12.0 | 3.39 | -0.88 | 18.12 | 0 | 0 | 0 | 112.11 | -52.22 | 4.0 |
| 22Q4 (16) | 20.04 | 84.02 | 248.52 | -2.21 | -309.26 | 71.11 | -3.18 | 66.67 | -411.76 | 0.16 | -68.63 | -76.81 | 17.83 | 72.27 | 1038.42 | 2.09 | 21.51 | -63.27 | 0.01 | 0.0 | 0.0 | 3.55 | 30.76 | -55.52 | 7.71 | 13.88 | 10.46 | 5.12 | -29.48 | -21.83 | 3.42 | 3.95 | 21.71 | 0 | 0 | 0 | 234.66 | 127.33 | 281.99 |
| 22Q3 (15) | 10.89 | 15.61 | 18.24 | -0.54 | -157.14 | 92.53 | -9.54 | -63.36 | -1390.62 | 0.51 | -49.5 | 191.07 | 10.35 | 12.38 | 422.73 | 1.72 | -22.52 | -59.72 | 0.01 | 120.0 | 0.0 | 2.72 | -29.35 | -54.16 | 6.77 | 39.01 | -13.87 | 7.26 | 29.64 | -20.57 | 3.29 | 4.44 | 18.77 | 0 | 0 | 0 | 103.22 | -4.12 | 33.48 |
| 22Q2 (14) | 9.42 | -9.16 | -24.58 | -0.21 | 88.89 | 97.17 | -5.84 | -456.1 | -342.32 | 1.01 | 741.67 | 818.18 | 9.21 | 8.61 | 81.3 | 2.22 | -34.12 | -50.0 | -0.05 | 0 | -600.0 | 3.84 | -28.65 | -41.18 | 4.87 | -29.52 | -38.74 | 5.6 | -17.04 | -12.64 | 3.15 | 9.76 | 12.1 | 0 | 0 | 0 | 107.66 | -0.13 | -20.53 |
| 22Q1 (13) | 10.37 | 80.35 | 123.97 | -1.89 | 75.29 | 36.36 | 1.64 | 60.78 | 123.0 | 0.12 | -82.61 | -71.43 | 8.48 | 546.32 | 410.84 | 3.37 | -40.77 | 103.01 | 0 | -100.0 | -100.0 | 5.39 | -32.53 | 110.64 | 6.91 | -1.0 | -16.24 | 6.75 | 3.05 | -0.88 | 2.87 | 2.14 | 0.0 | 0 | 0 | 0 | 107.80 | 75.47 | 125.37 |
| 21Q4 (12) | 5.75 | -37.57 | -68.92 | -7.65 | -5.81 | -347.37 | 1.02 | 259.38 | 110.64 | 0.69 | 223.21 | 109.09 | -1.9 | -195.96 | -111.32 | 5.69 | 33.26 | 125.79 | 0.01 | 0.0 | 0 | 7.98 | 34.77 | 104.63 | 6.98 | -11.2 | -16.31 | 6.55 | -28.34 | 8.44 | 2.81 | 1.44 | -13.0 | 0 | 0 | 0 | 61.43 | -20.56 | -69.22 |
| 21Q3 (11) | 9.21 | -26.26 | -27.71 | -7.23 | 2.43 | -525.29 | -0.64 | -126.56 | 72.17 | -0.56 | -609.09 | -194.92 | 1.98 | -61.02 | -86.29 | 4.27 | -3.83 | 209.42 | 0.01 | 0.0 | -97.5 | 5.92 | -9.34 | 167.69 | 7.86 | -1.13 | 16.79 | 9.14 | 42.59 | 47.66 | 2.77 | -1.42 | -19.71 | 0 | 0 | 0 | 77.33 | -42.92 | -41.49 |
| 21Q2 (10) | 12.49 | 169.76 | 1015.18 | -7.41 | -149.49 | -19.13 | 2.41 | 133.8 | 246.95 | 0.11 | -73.81 | 132.35 | 5.08 | 206.02 | 199.61 | 4.44 | 167.47 | 422.35 | 0.01 | 0.0 | -83.33 | 6.53 | 155.5 | 331.87 | 7.95 | -3.64 | 25.99 | 6.41 | -5.87 | 45.68 | 2.81 | -2.09 | -19.48 | 0 | 0 | 0 | 135.47 | 183.22 | 854.31 |
| 21Q1 (9) | 4.63 | -74.97 | 197.89 | -2.97 | -73.68 | -65.0 | -7.13 | 25.65 | -1076.71 | 0.42 | 27.27 | 180.0 | 1.66 | -90.11 | 125.42 | 1.66 | -34.13 | -28.76 | 0.01 | 0 | -80.0 | 2.56 | -34.45 | -50.56 | 8.25 | -1.08 | 275.0 | 6.81 | 12.75 | 574.26 | 2.87 | -11.15 | -19.83 | 0 | 0 | -100.0 | 47.83 | -76.03 | 146.52 |
| 20Q4 (8) | 18.5 | 45.21 | 85.19 | -1.71 | -200.59 | -274.49 | -9.59 | -316.96 | -268.85 | 0.33 | -44.07 | 120.0 | 16.79 | 16.27 | 53.05 | 2.52 | 82.61 | 27.27 | 0 | -100.0 | -100.0 | 3.90 | 76.3 | 8.67 | 8.34 | 23.92 | 96.7 | 6.04 | -2.42 | 120.44 | 3.23 | -6.38 | -17.81 | 0 | 0 | -100.0 | 199.57 | 51.01 | 33.45 |
| 20Q3 (7) | 12.74 | 1037.5 | 280.71 | 1.7 | 127.33 | 342.86 | -2.3 | -40.24 | -199.57 | 0.59 | 273.53 | -28.92 | 14.44 | 383.14 | 286.32 | 1.38 | 62.35 | -50.89 | 0.4 | 566.67 | 900.0 | 2.21 | 46.26 | -52.79 | 6.73 | 6.66 | 107.72 | 6.19 | 40.68 | 53.22 | 3.45 | -1.15 | -9.45 | 0 | 0 | -100.0 | 132.16 | 831.0 | 247.34 |
| 20Q2 (6) | 1.12 | 123.68 | -80.62 | -6.22 | -245.56 | -119.79 | -1.64 | -324.66 | 42.05 | -0.34 | -326.67 | -138.64 | -5.1 | 21.9 | -272.88 | 0.85 | -63.52 | -47.85 | 0.06 | 20.0 | 110.17 | 1.51 | -70.75 | -48.28 | 6.31 | 186.82 | 203.37 | 4.4 | 335.64 | 161.9 | 3.49 | -2.51 | -6.43 | 0 | -100.0 | -100.0 | 14.20 | 113.81 | -86.69 |
| 20Q1 (5) | -4.73 | -147.35 | -158.4 | -1.8 | -283.67 | 20.0 | 0.73 | 128.08 | 113.59 | 0.15 | 0.0 | 126.79 | -6.53 | -159.53 | -211.62 | 2.33 | 17.68 | -56.93 | 0.05 | -70.59 | 0 | 5.17 | 44.09 | -54.45 | 2.2 | -48.11 | 126.8 | 1.01 | -63.14 | -45.41 | 3.58 | -8.91 | 0.28 | 0.01 | 0.0 | 0.0 | -102.83 | -168.76 | -168.93 |
| 19Q4 (4) | 9.99 | 241.7 | 0.0 | 0.98 | 240.0 | 0.0 | -2.6 | -212.55 | 0.0 | 0.15 | -81.93 | 0.0 | 10.97 | 241.55 | 0.0 | 1.98 | -29.54 | 0.0 | 0.17 | 325.0 | 0.0 | 3.59 | -23.4 | 0.0 | 4.24 | 30.86 | 0.0 | 2.74 | -32.18 | 0.0 | 3.93 | 3.15 | 0.0 | 0.01 | 0.0 | 0.0 | 149.55 | 266.73 | 0.0 |
| 19Q3 (3) | -7.05 | -221.97 | 0.0 | -0.7 | 75.27 | 0.0 | 2.31 | 181.63 | 0.0 | 0.83 | -5.68 | 0.0 | -7.75 | -362.71 | 0.0 | 2.81 | 72.39 | 0.0 | 0.04 | 106.78 | 0.0 | 4.69 | 60.23 | 0.0 | 3.24 | 55.77 | 0.0 | 4.04 | 140.48 | 0.0 | 3.81 | 2.14 | 0.0 | 0.01 | 0.0 | 0.0 | -89.69 | -184.11 | 0.0 |
| 19Q2 (2) | 5.78 | -28.64 | 0.0 | -2.83 | -25.78 | 0.0 | -2.83 | 47.3 | 0.0 | 0.88 | 257.14 | 0.0 | 2.95 | -49.57 | 0.0 | 1.63 | -69.87 | 0.0 | -0.59 | 0 | 0.0 | 2.93 | -74.24 | 0.0 | 2.08 | 114.43 | 0.0 | 1.68 | -9.19 | 0.0 | 3.73 | 4.48 | 0.0 | 0.01 | 0.0 | 0.0 | 106.64 | -28.51 | 0.0 |
| 19Q1 (1) | 8.1 | 0.0 | 0.0 | -2.25 | 0.0 | 0.0 | -5.37 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 5.85 | 0.0 | 0.0 | 5.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.36 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 149.17 | 0.0 | 0.0 |
