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) | 69.63 | 40.58 | -16.47 | 0 | -23.02 | 0 | 0.17 | -55.26 | 53.16 | 55.17 | 15.11 | 10.61 | -0.58 | 0 | 4.16 | 25.1 | 39.61 | 1.12 | 32.95 | 1.48 | 10.98 | -3.68 | 0.56 | -15.15 | 156.51 | 40.71 |
| 2022 (9) | 49.53 | 250.78 | -15.27 | 0 | -28.72 | 0 | 0.38 | 80.95 | 34.26 | 0 | 13.66 | -1.94 | -0.15 | 0 | 3.33 | -3.61 | 39.17 | 13.5 | 32.47 | 14.86 | 11.4 | 15.62 | 0.66 | 13.79 | 111.23 | 204.93 |
| 2021 (8) | 14.12 | -54.24 | -14.85 | 0 | -2.38 | 0 | 0.21 | -52.27 | -0.73 | 0 | 13.93 | -39.62 | -1.32 | 0 | 3.45 | -47.85 | 34.51 | 22.12 | 28.27 | 32.29 | 9.86 | 33.06 | 0.58 | 7.41 | 36.48 | -65.34 |
| 2020 (7) | 30.86 | -13.87 | -19.81 | 0 | -14.73 | 0 | 0.44 | -51.65 | 11.05 | -58.75 | 23.07 | 57.47 | -0.31 | 0 | 6.62 | 55.45 | 28.26 | 28.45 | 21.37 | 24.24 | 7.41 | 11.76 | 0.54 | -6.9 | 105.25 | -28.29 |
| 2019 (6) | 35.83 | 517.76 | -9.04 | 0 | -19.01 | 0 | 0.91 | 49.18 | 26.79 | 0 | 14.65 | 143.36 | -0.02 | 0 | 4.26 | 121.27 | 22.0 | 54.71 | 17.2 | 66.99 | 6.63 | 9.77 | 0.58 | 3.57 | 146.78 | 327.7 |
| 2018 (5) | 5.8 | -76.48 | -9.25 | 0 | 1.29 | 0 | 0.61 | -29.89 | -3.45 | 0 | 6.02 | -32.74 | -2.29 | 0 | 1.92 | -40.08 | 14.22 | -12.97 | 10.3 | -34.06 | 6.04 | 11.65 | 0.56 | 5.66 | 34.32 | -69.99 |
| 2017 (4) | 24.66 | 1.27 | -15.58 | 0 | -8.83 | 0 | 0.87 | -45.28 | 9.08 | -61.44 | 8.95 | 112.59 | 0.1 | -61.54 | 3.21 | 109.11 | 16.34 | 13.63 | 15.62 | 16.48 | 5.41 | 0.56 | 0.53 | 20.45 | 114.38 | -9.67 |
| 2016 (3) | 24.35 | 18.55 | -0.8 | 0 | -20.83 | 0 | 1.59 | 14.39 | 23.55 | 147.37 | 4.21 | 3.69 | 0.26 | 0 | 1.54 | 0.29 | 14.38 | 17.58 | 13.41 | 16.2 | 5.38 | -1.65 | 0.44 | 4.76 | 126.63 | 7.45 |
| 2015 (2) | 20.54 | -7.06 | -11.02 | 0 | -10.77 | 0 | 1.39 | 0 | 9.52 | -11.03 | 4.06 | -24.39 | -2.78 | 0 | 1.53 | -22.99 | 12.23 | 12.51 | 11.54 | 2.21 | 5.47 | 11.63 | 0.42 | 35.48 | 117.84 | -12.02 |
| 2014 (1) | 22.1 | -4.0 | -11.4 | 0 | -6.66 | 0 | -0.23 | 0 | 10.7 | -18.26 | 5.37 | -1.1 | -1.22 | 0 | 1.99 | -8.27 | 10.87 | -16.26 | 11.29 | 40.77 | 4.9 | 13.16 | 0.31 | 63.16 | 133.94 | -27.04 |
| 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) | 19.41 | -3.96 | -15.86 | -4.72 | -89.56 | -10.02 | -6.19 | -18.36 | 71.13 | 0.02 | 133.33 | -75.0 | 14.69 | -17.1 | -21.78 | 4.23 | 135.0 | 11.61 | -0.23 | -27.78 | 17.86 | 4.70 | 154.07 | 17.7 | 11.29 | -6.92 | 17.12 | 9.82 | 4.25 | 30.76 | 2.62 | -4.03 | -9.34 | 0.14 | 7.69 | 7.69 | 154.29 | -6.25 | -29.58 |
| 23Q3 (19) | 20.21 | 21.67 | -2.37 | -2.49 | 49.39 | 26.33 | -5.23 | 78.11 | 57.2 | -0.06 | -130.0 | -200.0 | 17.72 | 51.58 | 2.31 | 1.8 | -67.8 | -40.2 | -0.18 | -126.87 | 30.77 | 1.85 | -69.35 | -33.69 | 12.13 | 35.83 | -1.78 | 9.42 | 19.24 | -2.48 | 2.73 | -2.15 | -3.87 | 0.13 | -7.14 | -31.58 | 164.58 | 7.31 | 0.89 |
| 23Q2 (18) | 16.61 | 23.96 | 282.53 | -4.92 | -13.36 | -7.42 | -23.89 | -294.39 | -388.88 | 0.2 | 1900.0 | 33.33 | 11.69 | 29.03 | 185.45 | 5.59 | 60.63 | 48.28 | 0.67 | 178.82 | 291.43 | 6.03 | 43.67 | 64.27 | 8.93 | 23.0 | 10.25 | 7.9 | 35.97 | 2.33 | 2.79 | -1.76 | -4.78 | 0.14 | 0.0 | -17.65 | 153.37 | 0.61 | 282.36 |
| 23Q1 (17) | 13.4 | -41.92 | -9.83 | -4.34 | -1.17 | -43.71 | 12.29 | 157.32 | 470.18 | 0.01 | -87.5 | -87.5 | 9.06 | -51.76 | -23.48 | 3.48 | -8.18 | 12.99 | -0.85 | -203.57 | -214.86 | 4.20 | 5.22 | 43.0 | 7.26 | -24.69 | -20.04 | 5.81 | -22.64 | -23.25 | 2.84 | -1.73 | 3.65 | 0.14 | 7.69 | -17.65 | 152.45 | -30.42 | 7.51 |
| 22Q4 (16) | 23.07 | 11.45 | 355.03 | -4.29 | -26.92 | -94.12 | -21.44 | -75.45 | -186.25 | 0.08 | 33.33 | 300.0 | 18.78 | 8.43 | 556.64 | 3.79 | 25.91 | 12.46 | -0.28 | -7.69 | -129.47 | 3.99 | 43.14 | 25.77 | 9.64 | -21.94 | 6.52 | 7.51 | -22.26 | -2.21 | 2.89 | 1.76 | 7.43 | 0.13 | -31.58 | -23.53 | 219.09 | 34.31 | 355.46 |
| 22Q3 (15) | 20.7 | 327.47 | 161.69 | -3.38 | 26.2 | -39.09 | -12.22 | -247.76 | -321.38 | 0.06 | -60.0 | 300.0 | 17.32 | 226.61 | 216.06 | 3.01 | -20.16 | 60.11 | -0.26 | 25.71 | 10.34 | 2.79 | -24.08 | 50.16 | 12.35 | 52.47 | 32.65 | 9.66 | 25.13 | 17.8 | 2.84 | -3.07 | 10.94 | 0.19 | 11.76 | 35.71 | 163.12 | 293.95 | 124.78 |
| 22Q2 (14) | -9.1 | -161.24 | 5.89 | -4.58 | -51.66 | 9.66 | 8.27 | 349.1 | 155.25 | 0.15 | 87.5 | 7.14 | -13.68 | -215.54 | 7.19 | 3.77 | 22.4 | -6.68 | -0.35 | -147.3 | 67.59 | 3.67 | 25.06 | -12.53 | 8.1 | -10.79 | -3.8 | 7.72 | 1.98 | 16.97 | 2.93 | 6.93 | 24.68 | 0.17 | 0.0 | 21.43 | -84.10 | -159.31 | 20.94 |
| 22Q1 (13) | 14.86 | 193.1 | 37.59 | -3.02 | -36.65 | 41.25 | -3.32 | 55.67 | -169.6 | 0.08 | 300.0 | 0.0 | 11.84 | 313.99 | 109.19 | 3.08 | -8.61 | -33.62 | 0.74 | -22.11 | 182.22 | 2.94 | -7.46 | -36.85 | 9.08 | 0.33 | 17.46 | 7.57 | -1.43 | 30.74 | 2.74 | 1.86 | 22.32 | 0.17 | 0.0 | 30.77 | 141.79 | 194.77 | 7.13 |
| 21Q4 (12) | 5.07 | -35.9 | -27.26 | -2.21 | 9.05 | 50.45 | -7.49 | -158.28 | -67.94 | 0.02 | 166.67 | -88.24 | 2.86 | -47.81 | 13.94 | 3.37 | 79.26 | -50.29 | 0.95 | 427.59 | 251.85 | 3.17 | 70.9 | -56.69 | 9.05 | -2.79 | 36.3 | 7.68 | -6.34 | 31.96 | 2.69 | 5.08 | 25.7 | 0.17 | 21.43 | 21.43 | 48.10 | -33.71 | -44.1 |
| 21Q3 (11) | 7.91 | 181.8 | -64.24 | -2.43 | 52.07 | 59.9 | -2.9 | -189.51 | 85.62 | -0.03 | -121.43 | -117.65 | 5.48 | 137.18 | -65.88 | 1.88 | -53.47 | -70.02 | -0.29 | 73.15 | 9.38 | 1.86 | -55.78 | -71.42 | 9.31 | 10.57 | -7.46 | 8.2 | 24.24 | 11.87 | 2.56 | 8.94 | 33.33 | 0.14 | 0.0 | 0.0 | 72.57 | 168.22 | -69.19 |
| 21Q2 (10) | -9.67 | -189.54 | -40.14 | -5.07 | 1.36 | -16.02 | 3.24 | -32.08 | -68.17 | 0.14 | 75.0 | 0 | -14.74 | -360.42 | -30.79 | 4.04 | -12.93 | -41.11 | -1.08 | -20.0 | -5500.0 | 4.20 | -9.72 | -43.48 | 8.42 | 8.93 | 5.25 | 6.6 | 13.99 | -4.07 | 2.35 | 4.91 | 39.88 | 0.14 | 7.69 | 7.69 | -106.38 | -180.38 | -33.98 |
| 21Q1 (9) | 10.8 | 54.95 | 24.42 | -5.14 | -15.25 | -4.47 | 4.77 | 206.95 | 1866.67 | 0.08 | -52.94 | -27.27 | 5.66 | 125.5 | 50.53 | 4.64 | -31.56 | 46.84 | -0.9 | -433.33 | -233.33 | 4.65 | -36.53 | -1.31 | 7.73 | 16.42 | 117.13 | 5.79 | -0.52 | 332.09 | 2.24 | 4.67 | 34.13 | 0.13 | -7.14 | -7.14 | 132.35 | 53.81 | -51.97 |
| 20Q4 (8) | 6.97 | -68.49 | -62.28 | -4.46 | 26.4 | -175.31 | -4.46 | 77.89 | 76.16 | 0.17 | 0.0 | -34.62 | 2.51 | -84.37 | -85.11 | 6.78 | 8.13 | 35.06 | 0.27 | 184.38 | 250.0 | 7.32 | 12.78 | 29.59 | 6.64 | -34.0 | 26.96 | 5.82 | -20.6 | 49.61 | 2.14 | 11.46 | 32.92 | 0.14 | 0.0 | -6.67 | 86.05 | -63.47 | -73.69 |
| 20Q3 (7) | 22.12 | 420.58 | -10.04 | -6.06 | -38.67 | -6.32 | -20.17 | -298.13 | -82.37 | 0.17 | 0 | -10.53 | 16.06 | 242.5 | -14.98 | 6.27 | -8.6 | 28.75 | -0.32 | -1700.0 | -966.67 | 6.49 | -12.55 | 33.25 | 10.06 | 25.75 | 18.35 | 7.33 | 6.54 | 9.73 | 1.92 | 14.29 | 16.36 | 0.14 | 7.69 | 0.0 | 235.57 | 396.68 | -18.86 |
| 20Q2 (6) | -6.9 | -179.49 | -89.56 | -4.37 | 11.18 | -105.16 | 10.18 | 3870.37 | 344.54 | 0 | -100.0 | -100.0 | -11.27 | -399.73 | -95.32 | 6.86 | 117.09 | 113.04 | 0.02 | 107.41 | 200.0 | 7.43 | 57.64 | 91.6 | 8.0 | 124.72 | 51.23 | 6.88 | 413.43 | 105.37 | 1.68 | 0.6 | -1.18 | 0.13 | -7.14 | 0.0 | -79.40 | -128.82 | -12.99 |
| 20Q1 (5) | 8.68 | -53.03 | 341.11 | -4.92 | -203.7 | -1271.43 | -0.27 | 98.56 | -103.19 | 0.11 | -57.69 | -38.89 | 3.76 | -77.7 | 218.24 | 3.16 | -37.05 | 105.19 | -0.27 | -50.0 | -228.57 | 4.71 | -16.65 | 121.1 | 3.56 | -31.93 | 19.46 | 1.34 | -65.55 | -59.15 | 1.67 | 3.73 | -0.6 | 0.14 | -6.67 | -6.67 | 275.56 | -15.75 | 491.14 |
| 19Q4 (4) | 18.48 | -24.85 | 0.0 | -1.62 | 71.58 | 0.0 | -18.71 | -69.17 | 0.0 | 0.26 | 36.84 | 0.0 | 16.86 | -10.75 | 0.0 | 5.02 | 3.08 | 0.0 | -0.18 | -500.0 | 0.0 | 5.65 | 15.97 | 0.0 | 5.23 | -38.47 | 0.0 | 3.89 | -41.77 | 0.0 | 1.61 | -2.42 | 0.0 | 0.15 | 7.14 | 0.0 | 327.08 | 12.66 | 0.0 |
| 19Q3 (3) | 24.59 | 775.55 | 0.0 | -5.7 | -167.61 | 0.0 | -11.06 | -582.97 | 0.0 | 0.19 | -32.14 | 0.0 | 18.89 | 427.38 | 0.0 | 4.87 | 51.24 | 0.0 | -0.03 | -50.0 | 0.0 | 4.87 | 25.74 | 0.0 | 8.5 | 60.68 | 0.0 | 6.68 | 99.4 | 0.0 | 1.65 | -2.94 | 0.0 | 0.14 | 7.69 | 0.0 | 290.32 | 513.15 | 0.0 |
| 19Q2 (2) | -3.64 | -1.11 | 0.0 | -2.13 | -607.14 | 0.0 | 2.29 | -72.96 | 0.0 | 0.28 | 55.56 | 0.0 | -5.77 | -81.45 | 0.0 | 3.22 | 109.09 | 0.0 | -0.02 | -109.52 | 0.0 | 3.88 | 81.91 | 0.0 | 5.29 | 77.52 | 0.0 | 3.35 | 2.13 | 0.0 | 1.7 | 1.19 | 0.0 | 0.13 | -13.33 | 0.0 | -70.27 | 0.26 | 0.0 |
| 19Q1 (1) | -3.6 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 8.47 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -3.18 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -70.45 | 0.0 | 0.0 |
