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) | -16.96 | 0 | -13.64 | 0 | 2.58 | 0 | -3.19 | 0 | -30.6 | 0 | 3.91 | -74.41 | 0 | 0 | 0.81 | -68.03 | 36.22 | -47.08 | 36.24 | -32.9 | 6.86 | 5.38 | 5.19 | 31.06 | -35.12 | 0 |
| 2022 (9) | 35.72 | -29.92 | -9.76 | 0 | -50.8 | 0 | -5.34 | 0 | 25.96 | -58.77 | 15.28 | -36.09 | 0 | 0 | 2.54 | -33.65 | 68.44 | -24.66 | 54.01 | -33.71 | 6.51 | 38.22 | 3.96 | 45.59 | 55.40 | -3.38 |
| 2021 (8) | 50.97 | -22.8 | 11.99 | 0 | -21.19 | 0 | 5.03 | 73.45 | 62.96 | 2.09 | 23.91 | 115.41 | 0 | 0 | 3.82 | 66.99 | 90.84 | 133.52 | 81.47 | -6.35 | 4.71 | 24.6 | 2.72 | 35.32 | 57.33 | -19.43 |
| 2020 (7) | 66.02 | 0 | -4.35 | 0 | -12.62 | 0 | 2.9 | -6.45 | 61.67 | 0 | 11.1 | 107.48 | 0 | 0 | 2.29 | 91.2 | 38.9 | -25.34 | 86.99 | 91.48 | 3.78 | 29.01 | 2.01 | 25.62 | 71.16 | 0 |
| 2019 (6) | -2.0 | 0 | -11.64 | 0 | -25.45 | 0 | 3.1 | 0 | -13.64 | 0 | 5.35 | 44.2 | 0 | 0 | 1.20 | 31.61 | 52.1 | 10.62 | 45.43 | 5.21 | 2.93 | 30.8 | 1.6 | -20.4 | -4.00 | 0 |
| 2018 (5) | 52.13 | 34.63 | -19.15 | 0 | -33.5 | 0 | -2.97 | 0 | 32.98 | 14.24 | 3.71 | -34.34 | 0 | 0 | 0.91 | -32.6 | 47.1 | -30.04 | 43.18 | -25.05 | 2.24 | 32.54 | 2.01 | 21.08 | 109.91 | 73.04 |
| 2017 (4) | 38.72 | -21.81 | -9.85 | 0 | -33.5 | 0 | 3.1 | 2483.33 | 28.87 | -38.1 | 5.65 | -38.18 | 0 | 0 | 1.35 | -35.35 | 67.32 | 39.0 | 57.61 | 18.37 | 1.69 | 36.29 | 1.66 | 34.96 | 63.52 | -34.41 |
| 2016 (3) | 49.52 | 14.02 | -2.88 | 0 | -20.48 | 0 | 0.12 | 0 | 46.64 | 33.14 | 9.14 | 823.23 | -7.93 | 0 | 2.09 | 688.83 | 48.43 | 14.57 | 48.67 | 21.68 | 1.24 | 13.76 | 1.23 | 16.04 | 96.83 | -6.02 |
| 2015 (2) | 43.43 | 266.19 | -8.4 | 0 | 2.03 | 0 | -0.59 | 0 | 35.03 | 362.14 | 0.99 | 43.48 | 0 | 0 | 0.26 | 25.88 | 42.27 | 51.51 | 40.0 | 24.96 | 1.09 | 19.78 | 1.06 | 24.71 | 103.04 | 193.39 |
| 2014 (1) | 11.86 | -31.68 | -4.28 | 0 | -10.69 | 0 | 0.43 | -57.84 | 7.58 | -43.18 | 0.69 | -72.83 | 0.12 | 0 | 0.21 | -74.01 | 27.9 | -27.74 | 32.01 | 0.95 | 0.91 | 13.75 | 0.85 | 16.44 | 35.12 | -32.75 |
| 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) | -12.32 | -161.08 | -136.24 | 4.56 | 130.14 | 225.97 | 13.3 | 45.99 | 364.94 | 0.51 | 117.59 | 106.34 | -7.76 | -253.97 | -125.54 | 0.3 | -25.0 | -80.89 | 0 | 0 | 0 | 0.19 | -41.0 | -85.09 | 15.41 | 193.52 | 23.97 | 20.84 | 142.89 | 860.37 | 1.69 | -0.59 | -0.59 | 1.26 | -5.26 | 4.13 | -51.79 | -129.81 | -107.74 |
| 23Q3 (19) | 20.17 | -12.46 | -33.74 | -15.13 | -620.48 | -1514.02 | 9.11 | 133.59 | 119.62 | -2.9 | -126.56 | -155.24 | 5.04 | -75.93 | -84.01 | 0.4 | -75.61 | -81.74 | 0 | 0 | 0 | 0.32 | -80.3 | -78.51 | 5.25 | -26.78 | -57.0 | 8.58 | 94.56 | -28.02 | 1.7 | -2.86 | -1.73 | 1.33 | 3.1 | 29.13 | 173.73 | -43.82 | -16.22 |
| 23Q2 (18) | 23.04 | 148.14 | -41.77 | -2.1 | -114.29 | -72.13 | 3.9 | 116.43 | 137.79 | -1.28 | -372.34 | -6300.0 | 20.94 | 142.87 | -45.4 | 1.64 | 5.13 | -57.84 | 0 | 0 | 0 | 1.64 | 5.87 | -31.39 | 7.17 | -14.44 | -62.66 | 4.41 | 82.23 | -75.59 | 1.75 | 1.74 | 8.02 | 1.29 | -2.27 | 48.28 | 309.26 | 135.28 | 60.69 |
| 23Q1 (17) | -47.86 | -240.76 | 29.93 | -0.98 | 72.93 | 83.67 | -23.73 | -372.71 | -316.32 | 0.47 | 105.85 | 118.58 | -48.84 | -260.76 | 34.27 | 1.56 | -0.64 | -79.58 | 0 | 0 | 0 | 1.55 | 21.17 | -65.34 | 8.38 | -32.58 | -65.93 | 2.42 | 11.52 | -88.92 | 1.72 | 1.18 | 17.81 | 1.32 | 9.09 | 55.29 | -876.56 | -230.97 | -210.07 |
| 22Q4 (16) | 34.0 | 11.7 | -44.15 | -3.62 | -438.32 | 50.48 | -5.02 | 89.19 | -121.3 | -8.04 | -253.14 | -1708.0 | 30.38 | -3.59 | -43.29 | 1.57 | -28.31 | -81.79 | 0 | 0 | 0 | 1.28 | -14.98 | -75.05 | 12.43 | 1.8 | -33.17 | 2.17 | -81.8 | -88.02 | 1.7 | -1.73 | 31.78 | 1.21 | 17.48 | 47.56 | 669.29 | 222.77 | 122.4 |
| 22Q3 (15) | 30.44 | -23.07 | 2701.71 | 1.07 | 187.7 | 116.88 | -46.43 | -349.9 | 27.72 | 5.25 | 26350.0 | 581.82 | 31.51 | -17.84 | 519.57 | 2.19 | -43.7 | -47.86 | 0 | 0 | 0 | 1.50 | -37.1 | -39.44 | 12.21 | -36.41 | -57.2 | 11.92 | -34.03 | -50.0 | 1.73 | 6.79 | 44.17 | 1.03 | 18.39 | 51.47 | 207.36 | 7.74 | 4658.31 |
| 22Q2 (14) | 39.57 | 157.94 | 597.88 | -1.22 | 79.67 | -102.62 | -10.32 | -194.07 | -333.48 | -0.02 | 99.21 | -100.66 | 38.35 | 151.62 | -26.59 | 3.89 | -49.08 | -45.9 | 0 | 0 | 0 | 2.39 | -46.52 | -47.14 | 19.2 | -21.95 | -24.29 | 18.07 | -17.3 | -20.19 | 1.62 | 10.96 | 42.11 | 0.87 | 2.35 | 33.85 | 192.46 | 168.08 | 729.25 |
| 22Q1 (13) | -68.3 | -212.19 | -373.98 | -6.0 | 17.92 | 71.33 | 10.97 | -53.46 | -27.16 | -2.53 | -606.0 | -451.39 | -74.3 | -238.7 | -110.24 | 7.64 | -11.37 | 95.9 | 0 | 0 | 0 | 4.47 | -12.78 | 47.59 | 24.6 | 32.26 | 34.06 | 21.85 | 20.58 | 29.44 | 1.46 | 13.18 | 36.45 | 0.85 | 3.66 | 49.12 | -282.70 | -193.94 | -263.33 |
| 21Q4 (12) | 60.88 | 5303.42 | 157.2 | -7.31 | -15.3 | 21.23 | 23.57 | 136.69 | 259.85 | 0.5 | -35.06 | -71.43 | 53.57 | 813.32 | 272.27 | 8.62 | 105.24 | 98.62 | 0 | 0 | 0 | 5.12 | 106.38 | 51.51 | 18.6 | -34.81 | 1746.02 | 18.12 | -23.99 | -52.11 | 1.29 | 7.5 | 27.72 | 0.82 | 20.59 | 46.43 | 300.94 | 6715.52 | 401.06 |
| 21Q3 (11) | -1.17 | -120.63 | -105.12 | -6.34 | -113.61 | -155.13 | -64.24 | -1553.39 | -232.16 | 0.77 | -74.67 | 161.6 | -7.51 | -114.38 | -121.87 | 4.2 | -41.59 | 491.55 | 0 | 0 | 0 | 2.48 | -45.1 | 317.06 | 28.53 | 12.5 | 150.26 | 23.84 | 5.3 | 29.99 | 1.2 | 5.26 | 18.81 | 0.68 | 4.62 | 36.0 | -4.55 | -119.6 | -103.95 |
| 21Q2 (10) | 5.67 | 139.35 | -71.09 | 46.57 | 322.5 | 1351.88 | 4.42 | -70.65 | 243.97 | 3.04 | 322.22 | 1588.89 | 52.24 | 247.82 | 228.76 | 7.19 | 84.36 | 77.97 | 0 | 0 | -100.0 | 4.52 | 49.34 | 21.42 | 25.36 | 38.2 | 134.81 | 22.64 | 34.12 | 91.38 | 1.14 | 6.54 | 25.27 | 0.65 | 14.04 | 32.65 | 23.21 | 129.83 | -84.34 |
| 21Q1 (9) | -14.41 | -160.88 | -15911.11 | -20.93 | -125.54 | -634.39 | 15.06 | 129.92 | 363.38 | 0.72 | -58.86 | -67.42 | -35.34 | -345.59 | -1102.04 | 3.9 | -10.14 | 94.03 | 0 | 0 | 0 | 3.03 | -10.47 | 93.71 | 18.35 | 1723.89 | 2.92 | 16.88 | -55.39 | -11.06 | 1.07 | 5.94 | 27.38 | 0.57 | 1.79 | 26.67 | -77.81 | -229.55 | -17424.04 |
| 20Q4 (8) | 23.67 | 3.63 | 132.51 | -9.28 | -180.7 | -415.56 | 6.55 | 133.87 | 21933.33 | 1.75 | 240.0 | 6.06 | 14.39 | -58.1 | 71.72 | 4.34 | 511.27 | 63.77 | 0 | 0 | 0 | 3.38 | 468.09 | 68.01 | -1.13 | -109.91 | -108.41 | 37.84 | 106.32 | 202.48 | 1.01 | 0.0 | 21.69 | 0.56 | 12.0 | 36.59 | 60.06 | -47.8 | -18.88 |
| 20Q3 (7) | 22.84 | 16.47 | 223.51 | 11.5 | 409.14 | 371.23 | -19.34 | -529.97 | 24.6 | -1.25 | -794.44 | -164.77 | 34.34 | 116.11 | 1117.73 | 0.71 | -82.43 | -54.78 | 0 | -100.0 | 0 | 0.59 | -84.01 | -53.03 | 11.4 | 5.56 | -34.22 | 18.34 | 55.03 | 12.45 | 1.01 | 10.99 | 32.89 | 0.5 | 2.04 | 38.89 | 115.06 | -22.37 | 184.07 |
| 20Q2 (6) | 19.61 | 21888.89 | 191.85 | -3.72 | -30.53 | -74.65 | -3.07 | -194.46 | -143.65 | 0.18 | -91.86 | 131.58 | 15.89 | 640.48 | 167.67 | 4.04 | 101.0 | 596.55 | 0.19 | 0 | 0 | 3.72 | 138.25 | 527.76 | 10.8 | -39.43 | 1.31 | 11.83 | -37.67 | 51.86 | 0.91 | 8.33 | 33.82 | 0.49 | 8.89 | 53.12 | 148.22 | 33483.28 | 161.03 |
| 20Q1 (5) | -0.09 | -100.88 | -104.27 | -2.85 | -58.33 | 17.87 | 3.25 | 10933.33 | 118.12 | 2.21 | 33.94 | 2355.56 | -2.94 | -135.08 | -116.18 | 2.01 | -24.15 | 265.45 | 0 | 0 | 0 | 1.56 | -22.35 | 165.36 | 17.83 | 32.76 | 66.95 | 18.98 | 51.72 | 115.19 | 0.84 | 1.2 | 27.27 | 0.45 | 9.76 | -11.76 | -0.44 | -100.6 | -102.1 |
| 19Q4 (4) | 10.18 | 44.19 | 0.0 | -1.8 | 57.55 | 0.0 | -0.03 | 99.88 | 0.0 | 1.65 | -14.51 | 0.0 | 8.38 | 197.16 | 0.0 | 2.65 | 68.79 | 0.0 | 0 | 0 | 0.0 | 2.01 | 58.81 | 0.0 | 13.43 | -22.5 | 0.0 | 12.51 | -23.3 | 0.0 | 0.83 | 9.21 | 0.0 | 0.41 | 13.89 | 0.0 | 74.04 | 82.78 | 0.0 |
| 19Q3 (3) | 7.06 | 133.07 | 0.0 | -4.24 | -99.06 | 0.0 | -25.65 | -1935.71 | 0.0 | 1.93 | 438.6 | 0.0 | 2.82 | 112.01 | 0.0 | 1.57 | 170.69 | 0.0 | 0 | 0 | 0.0 | 1.27 | 113.66 | 0.0 | 17.33 | 62.57 | 0.0 | 16.31 | 109.37 | 0.0 | 0.76 | 11.76 | 0.0 | 0.36 | 12.5 | 0.0 | 40.50 | 116.68 | 0.0 |
| 19Q2 (2) | -21.35 | -1111.85 | 0.0 | -2.13 | 38.62 | 0.0 | -1.26 | -184.56 | 0.0 | -0.57 | -733.33 | 0.0 | -23.48 | -1626.47 | 0.0 | 0.58 | 5.45 | 0.0 | 0 | 0 | 0.0 | 0.59 | 0.71 | 0.0 | 10.66 | -0.19 | 0.0 | 7.79 | -11.68 | 0.0 | 0.68 | 3.03 | 0.0 | 0.32 | -37.25 | 0.0 | -242.89 | -1249.98 | 0.0 |
| 19Q1 (1) | 2.11 | 0.0 | 0.0 | -3.47 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 10.68 | 0.0 | 0.0 | 8.82 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 21.12 | 0.0 | 0.0 |
