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) | 45.26 | 268.87 | -3.72 | 0 | -21.29 | 0 | 5.49 | 880.36 | 41.54 | 0 | 19.88 | 22.19 | -0.01 | 0 | 7.71 | 39.92 | 11.64 | -27.7 | 16.51 | 41.96 | 11.12 | -1.33 | 1.12 | 4.67 | 157.43 | 207.54 |
| 2022 (9) | 12.27 | 0 | -14.22 | 0 | 9.46 | -75.76 | 0.56 | 0 | -1.95 | 0 | 16.27 | -9.0 | -0.04 | 0 | 5.51 | -13.58 | 16.1 | 8.13 | 11.63 | 1.39 | 11.27 | 13.61 | 1.07 | 4.9 | 51.19 | 0 |
| 2021 (8) | -11.13 | 0 | -22.88 | 0 | 39.03 | 1264.69 | -0.09 | 0 | -34.01 | 0 | 17.88 | 80.24 | -1.35 | 0 | 6.37 | 43.62 | 14.89 | 31.31 | 11.47 | 26.88 | 9.92 | 29.67 | 1.02 | 50.0 | -49.67 | 0 |
| 2020 (7) | 11.0 | -35.6 | -3.75 | 0 | 2.86 | -73.25 | -2.82 | 0 | 7.25 | 0 | 9.92 | 5.87 | -1.96 | 0 | 4.44 | -9.35 | 11.34 | 6.58 | 9.04 | 0.44 | 7.65 | 18.97 | 0.68 | -25.27 | 63.33 | -39.42 |
| 2019 (6) | 17.08 | -25.87 | -26.62 | 0 | 10.69 | 0 | -1.13 | 0 | -9.54 | 0 | 9.37 | 52.61 | -2.48 | 0 | 4.90 | 60.4 | 10.64 | -43.91 | 9.0 | -40.79 | 6.43 | 22.94 | 0.91 | 13.75 | 104.53 | -3.68 |
| 2018 (5) | 23.04 | 215.62 | -13.98 | 0 | -1.64 | 0 | 1.18 | 0 | 9.06 | -29.11 | 6.14 | 23.79 | -0.41 | 0 | 3.05 | 8.71 | 18.97 | 199.21 | 15.2 | 161.62 | 5.23 | -3.15 | 0.8 | 33.33 | 108.53 | 75.57 |
| 2017 (4) | 7.3 | -64.44 | 5.48 | 0 | -14.23 | 0 | -2.15 | 0 | 12.78 | 1.11 | 4.96 | 11.96 | -0.38 | 0 | 2.81 | 18.42 | 6.34 | 30.45 | 5.81 | 24.15 | 5.4 | -7.22 | 0.6 | -38.78 | 61.81 | -65.44 |
| 2016 (3) | 20.53 | 10.2 | -7.89 | 0 | -10.74 | 0 | 2.35 | 0 | 12.64 | 12.56 | 4.43 | 24.44 | 1.13 | 0 | 2.37 | 30.96 | 4.86 | -14.29 | 4.68 | -25.12 | 5.82 | -21.56 | 0.98 | 24.05 | 178.83 | 38.8 |
| 2015 (2) | 18.63 | 112.19 | -7.4 | 0 | -5.94 | 0 | -1.79 | 0 | 11.23 | 84.1 | 3.56 | -5.32 | -0.56 | 0 | 1.81 | 3.91 | 5.67 | 3050.0 | 6.25 | 701.28 | 7.42 | -19.17 | 0.79 | 38.6 | 128.84 | 54.52 |
| 2014 (1) | 8.78 | -11.76 | -2.68 | 0 | -9.03 | 0 | 0.68 | 0 | 6.1 | 48.06 | 3.76 | -40.03 | -0.57 | 0 | 1.74 | -34.69 | 0.18 | 0 | 0.78 | 2500.0 | 9.18 | -10.44 | 0.57 | -34.48 | 83.38 | -6.56 |
| 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) | 16.85 | 3.5 | 25.65 | -0.63 | 80.91 | 69.27 | -14.93 | -88.75 | -388.22 | 1.25 | -53.53 | 5.04 | 16.22 | 24.96 | 42.78 | 5.52 | 116.47 | 242.86 | 0.05 | 600.0 | 162.5 | 9.11 | 144.52 | 284.45 | 2.99 | 48.76 | -17.63 | 2.06 | -80.82 | -28.72 | 3.16 | 25.9 | 9.34 | 0.28 | -9.68 | 3.7 | 306.36 | 155.18 | 38.22 |
| 23Q3 (19) | 16.28 | 173.15 | 786.92 | -3.3 | -261.76 | -11100.0 | -7.91 | -1739.53 | -593.86 | 2.69 | 263.51 | 170.79 | 12.98 | 62.25 | 654.7 | 2.55 | -41.78 | -24.56 | -0.01 | 66.67 | -133.33 | 3.73 | -41.41 | -16.53 | 2.01 | -42.57 | -51.91 | 10.74 | 371.05 | 216.81 | 2.51 | -7.38 | -12.24 | 0.31 | 14.81 | 14.81 | 120.06 | 5.96 | 430.29 |
| 23Q2 (18) | 5.96 | -3.25 | 467.62 | 2.04 | 210.87 | 130.18 | -0.43 | -121.72 | -112.84 | 0.74 | -8.64 | 289.47 | 8.0 | 85.19 | 240.11 | 4.38 | -41.05 | -28.66 | -0.03 | -50.0 | -123.08 | 6.36 | -48.64 | -19.7 | 3.5 | 11.11 | -24.57 | 2.28 | 59.44 | -20.28 | 2.71 | -1.09 | -3.21 | 0.27 | 0.0 | 0.0 | 113.31 | -18.33 | 539.92 |
| 23Q1 (17) | 6.16 | -54.06 | 3322.22 | -1.84 | 10.24 | 66.18 | 1.98 | -61.78 | -3.88 | 0.81 | -31.93 | -72.91 | 4.32 | -61.97 | 182.13 | 7.43 | 361.49 | 44.55 | -0.02 | 75.0 | 81.82 | 12.38 | 422.47 | 78.61 | 3.15 | -13.22 | -13.46 | 1.43 | -50.52 | -42.34 | 2.74 | -5.19 | 0.74 | 0.27 | 0.0 | 3.85 | 138.74 | -37.41 | 4108.41 |
| 22Q4 (16) | 13.41 | 665.82 | 738.12 | -2.05 | -6933.33 | 71.13 | 5.18 | 554.39 | -52.13 | 1.19 | 131.32 | 38.37 | 11.36 | 585.47 | 306.55 | 1.61 | -52.37 | -81.89 | -0.08 | -366.67 | -105.63 | 2.37 | -46.91 | -79.87 | 3.63 | -13.16 | -14.18 | 2.89 | -14.75 | -12.69 | 2.89 | 1.05 | 4.71 | 0.27 | 0.0 | 68.75 | 221.65 | 709.78 | 763.06 |
| 22Q3 (15) | -2.37 | -325.71 | 59.49 | 0.03 | 100.44 | 100.38 | -1.14 | -134.03 | -119.52 | -3.8 | -2100.0 | -298.95 | -2.34 | 59.02 | 82.97 | 3.38 | -44.95 | -22.83 | 0.03 | -76.92 | 101.22 | 4.46 | -43.63 | -29.05 | 4.18 | -9.91 | 24.78 | 3.39 | 18.53 | 11.51 | 2.86 | 2.14 | 11.28 | 0.27 | 0.0 | -25.0 | -36.35 | -305.29 | 62.9 |
| 22Q2 (14) | 1.05 | 483.33 | 115.96 | -6.76 | -24.26 | -8.86 | 3.35 | 62.62 | -86.06 | 0.19 | -93.65 | 109.55 | -5.71 | -8.56 | 55.36 | 6.14 | 19.46 | 103.31 | 0.13 | 218.18 | 154.17 | 7.92 | 14.23 | 97.65 | 4.64 | 27.47 | -0.43 | 2.86 | 15.32 | -7.74 | 2.8 | 2.94 | 10.67 | 0.27 | 3.85 | -15.62 | 17.71 | 437.1 | 116.01 |
| 22Q1 (13) | 0.18 | -88.75 | 160.0 | -5.44 | 23.38 | -227.71 | 2.06 | -80.96 | 224.1 | 2.99 | 247.67 | 443.68 | -5.26 | 4.36 | -168.37 | 5.14 | -42.18 | 225.32 | -0.11 | -107.75 | -22.22 | 6.93 | -41.11 | 163.02 | 3.64 | -13.95 | 37.36 | 2.48 | -25.08 | 23.38 | 2.72 | -1.45 | 30.77 | 0.26 | 62.5 | 44.44 | 3.30 | -87.16 | 146.92 |
| 21Q4 (12) | 1.6 | 127.35 | -47.37 | -7.1 | 10.01 | -169.96 | 10.82 | 85.27 | 191.64 | 0.86 | -54.97 | 148.86 | -5.5 | 59.97 | -1441.46 | 8.89 | 102.97 | 270.42 | 1.42 | 157.96 | 735.29 | 11.77 | 87.09 | 213.87 | 4.23 | 26.27 | 17.17 | 3.31 | 8.88 | 21.25 | 2.76 | 7.39 | 35.29 | 0.16 | -55.56 | -11.11 | 25.68 | 126.21 | -58.18 |
| 21Q3 (11) | -5.85 | 11.09 | -186.16 | -7.89 | -27.05 | -166.55 | 5.84 | -75.7 | 58500.0 | 1.91 | 195.98 | 172.86 | -13.74 | -7.43 | -458.75 | 4.38 | 45.03 | 117.91 | -2.45 | -920.83 | -1013.64 | 6.29 | 57.03 | 91.27 | 3.35 | -28.11 | -0.89 | 3.04 | -1.94 | 7.8 | 2.57 | 1.58 | 31.79 | 0.36 | 12.5 | 111.76 | -97.99 | 11.39 | -171.29 |
| 21Q2 (10) | -6.58 | -2093.33 | -120.07 | -6.21 | -274.1 | -444.74 | 24.03 | 1547.59 | 497.76 | -1.99 | -128.74 | -201.52 | -12.79 | -552.55 | -209.69 | 3.02 | 91.14 | 33.04 | -0.24 | -166.67 | 87.56 | 4.01 | 52.01 | 1.08 | 4.66 | 75.85 | 52.29 | 3.1 | 54.23 | 25.0 | 2.53 | 21.63 | 36.02 | 0.32 | 77.78 | 100.0 | -110.59 | -1474.04 | -66.44 |
| 21Q1 (9) | -0.3 | -109.87 | -107.21 | -1.66 | 36.88 | -155.7 | -1.66 | -144.74 | 65.84 | -0.87 | 50.57 | 20.91 | -1.96 | -578.05 | -127.45 | 1.58 | -34.17 | -51.23 | -0.09 | -152.94 | -550.0 | 2.64 | -29.72 | -66.55 | 2.65 | -26.59 | 107.03 | 2.01 | -26.37 | 99.01 | 2.08 | 1.96 | 15.56 | 0.18 | 0.0 | 5.88 | -7.03 | -111.44 | -105.03 |
| 20Q4 (8) | 3.04 | -55.23 | -59.03 | -2.63 | 11.15 | 42.58 | 3.71 | 37200.0 | 218.91 | -1.76 | -351.43 | -120.0 | 0.41 | -89.3 | -85.56 | 2.4 | 19.4 | 166.67 | 0.17 | 177.27 | 525.0 | 3.75 | 14.01 | 114.46 | 3.61 | 6.8 | 33.7 | 2.73 | -3.19 | 18.18 | 2.04 | 4.62 | 17.92 | 0.18 | 5.88 | -14.29 | 61.41 | -55.32 | -64.82 |
| 20Q3 (7) | 6.79 | 327.09 | 128.62 | -2.96 | -159.65 | 16.15 | -0.01 | -100.25 | -100.29 | 0.7 | 206.06 | 288.89 | 3.83 | 192.74 | 783.93 | 2.01 | -11.45 | -32.55 | -0.22 | 88.6 | 89.77 | 3.29 | -17.02 | -45.27 | 3.38 | 10.46 | 27.07 | 2.82 | 13.71 | 17.99 | 1.95 | 4.84 | 16.07 | 0.17 | 6.25 | -19.05 | 137.45 | 306.86 | 98.08 |
| 20Q2 (6) | -2.99 | -171.88 | 39.47 | -1.14 | -138.26 | 87.94 | 4.02 | 182.72 | -69.55 | -0.66 | 40.0 | -177.65 | -4.13 | -157.84 | 71.3 | 2.27 | -29.94 | -32.24 | -1.93 | -9750.0 | -6333.33 | 3.96 | -49.7 | -40.75 | 3.06 | 139.06 | 3.38 | 2.48 | 145.54 | 6.44 | 1.86 | 3.33 | 16.25 | 0.16 | -5.88 | -33.33 | -66.44 | -147.6 | 43.91 |
| 20Q1 (5) | 4.16 | -43.94 | -64.2 | 2.98 | 165.07 | 132.89 | -4.86 | -55.77 | -67.59 | -1.1 | -37.5 | 19.12 | 7.14 | 151.41 | 178.91 | 3.24 | 260.0 | 51.4 | 0.02 | 150.0 | 107.41 | 7.88 | 350.61 | 48.12 | 1.28 | -52.59 | -45.06 | 1.01 | -56.28 | -48.73 | 1.8 | 4.05 | 25.87 | 0.17 | -19.05 | -32.0 | 139.60 | -20.04 | -56.15 |
| 19Q4 (4) | 7.42 | 149.83 | 0.0 | -4.58 | -29.75 | 0.0 | -3.12 | -189.14 | 0.0 | -0.8 | -544.44 | 0.0 | 2.84 | 607.14 | 0.0 | 0.9 | -69.8 | 0.0 | -0.04 | 98.14 | 0.0 | 1.75 | -70.9 | 0.0 | 2.7 | 1.5 | 0.0 | 2.31 | -3.35 | 0.0 | 1.73 | 2.98 | 0.0 | 0.21 | 0.0 | 0.0 | 174.59 | 151.6 | 0.0 |
| 19Q3 (3) | 2.97 | 160.12 | 0.0 | -3.53 | 62.65 | 0.0 | 3.5 | -73.48 | 0.0 | 0.18 | -78.82 | 0.0 | -0.56 | 96.11 | 0.0 | 2.98 | -11.04 | 0.0 | -2.15 | -7066.67 | 0.0 | 6.01 | -10.17 | 0.0 | 2.66 | -10.14 | 0.0 | 2.39 | 2.58 | 0.0 | 1.68 | 5.0 | 0.0 | 0.21 | -12.5 | 0.0 | 69.39 | 158.58 | 0.0 |
| 19Q2 (2) | -4.94 | -142.51 | 0.0 | -9.45 | -4.3 | 0.0 | 13.2 | 555.17 | 0.0 | 0.85 | 162.5 | 0.0 | -14.39 | -662.11 | 0.0 | 3.35 | 56.54 | 0.0 | -0.03 | 88.89 | 0.0 | 6.69 | 25.75 | 0.0 | 2.96 | 27.04 | 0.0 | 2.33 | 18.27 | 0.0 | 1.6 | 11.89 | 0.0 | 0.24 | -4.0 | 0.0 | -118.47 | -137.21 | 0.0 |
| 19Q1 (1) | 11.62 | 0.0 | 0.0 | -9.06 | 0.0 | 0.0 | -2.9 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 5.32 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 318.36 | 0.0 | 0.0 |
