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) | -0.93 | 0 | -17.4 | 0 | 0.2 | 0 | -0.19 | 0 | -18.33 | 0 | 10.17 | 81.28 | 0 | 0 | 19.02 | 58.27 | -0.16 | 0 | 12.52 | 38.04 | 3.67 | 20.72 | 0.65 | -4.41 | -5.52 | 0 |
| 2022 (9) | 17.89 | 1.13 | -4.83 | 0 | -3.43 | 0 | -0.3 | 0 | 13.06 | 29.82 | 5.61 | -2.94 | 0 | 0 | 12.02 | 33.19 | 2.36 | -46.36 | 9.07 | 1.0 | 3.04 | 5.19 | 0.68 | 47.83 | 139.87 | -2.51 |
| 2021 (8) | 17.69 | -28.24 | -7.63 | 0 | 1.57 | 0 | -0.37 | 0 | 10.06 | -17.61 | 5.78 | 14.91 | 0 | 0 | 9.02 | 67.05 | 4.4 | -6.18 | 8.98 | -16.0 | 2.89 | 49.74 | 0.46 | 206.67 | 143.47 | -25.67 |
| 2020 (7) | 24.65 | 495.41 | -12.44 | 0 | -5.83 | 0 | 0.04 | 0 | 12.21 | 0 | 5.03 | -28.65 | -0.24 | 0 | 5.40 | -44.95 | 4.69 | 54.79 | 10.69 | -2.64 | 1.93 | 105.32 | 0.15 | 650.0 | 193.03 | 456.71 |
| 2019 (6) | 4.14 | -28.25 | -7.67 | 0 | 2.21 | 2110.0 | -0.58 | 0 | -3.53 | 0 | 7.05 | 121.0 | 0 | 0 | 9.81 | 17.3 | 3.03 | 15.21 | 10.98 | 63.39 | 0.94 | 118.6 | 0.02 | 0.0 | 34.67 | -56.91 |
| 2018 (5) | 5.77 | -26.31 | -3.23 | 0 | 0.1 | 0 | -0.41 | 0 | 2.54 | -40.65 | 3.19 | 89.88 | 0 | 0 | 8.36 | -39.81 | 2.63 | 165.66 | 6.72 | -30.86 | 0.43 | 22.86 | 0.02 | 100.0 | 80.47 | 3.6 |
| 2017 (4) | 7.83 | -15.17 | -3.55 | 0 | -6.06 | 0 | -0.53 | 0 | 4.28 | -46.16 | 1.68 | 250.0 | 0 | 0 | 13.90 | 241.03 | 0.99 | -35.29 | 9.72 | 2.42 | 0.35 | 0.0 | 0.01 | 0.0 | 77.68 | -17.1 |
| 2016 (3) | 9.23 | -35.99 | -1.28 | 0 | -6.13 | 0 | -0.39 | 0 | 7.95 | -45.55 | 0.48 | 860.0 | 0 | 0 | 4.07 | 1160.71 | 1.53 | 10.07 | 9.49 | -10.64 | 0.35 | -73.48 | 0.01 | -66.67 | 93.71 | -22.22 |
| 2015 (2) | 14.42 | 16.57 | 0.18 | 0 | -16.12 | 0 | -1.32 | 0 | 14.6 | 0 | 0.05 | -89.36 | 0 | 0 | 0.32 | -88.85 | 1.39 | 148.21 | 10.62 | -38.54 | 1.32 | -0.75 | 0.03 | -25.0 | 120.47 | 81.63 |
| 2014 (1) | 12.37 | 108.95 | -16.75 | 0 | 4.17 | 0 | -7.16 | 0 | -4.38 | 0 | 0.47 | 571.43 | 0 | 0 | 2.90 | 1006.49 | 0.56 | 0 | 17.28 | 125.59 | 1.33 | 0.76 | 0.04 | 33.33 | 66.33 | 0.95 |
| 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) | 2.03 | 341.67 | -84.26 | -4.95 | 22.41 | -151.27 | -0.93 | 86.62 | -272.22 | 0.22 | 100.0 | -29.03 | -2.92 | 59.56 | -126.72 | 1.66 | -27.51 | 19.42 | 0.01 | 200.0 | 0 | 11.75 | -29.46 | 74.36 | 0.16 | -38.46 | -91.71 | 1.91 | 91.0 | -68.17 | 1.01 | 13.48 | 24.69 | 0.16 | 0.0 | -20.0 | 65.91 | 260.85 | -64.18 |
| 23Q3 (19) | -0.84 | 58.0 | -146.15 | -6.38 | -72.43 | -279.76 | -6.95 | -179.34 | -537.61 | 0.11 | -92.99 | 144.0 | -7.22 | -26.67 | -5257.14 | 2.29 | -37.77 | 97.41 | -0.01 | 0 | 0 | 16.65 | -33.2 | 6.82 | 0.26 | 121.14 | 420.0 | 1.0 | -64.66 | -47.37 | 0.89 | 0.0 | 12.66 | 0.16 | 0.0 | -5.88 | -40.98 | 20.51 | -164.39 |
| 23Q2 (18) | -2.0 | -1718.18 | -186.96 | -3.7 | -55.46 | -138.71 | 8.76 | 1388.24 | 1062.64 | 1.57 | 175.12 | 137.88 | -5.7 | -128.92 | -860.0 | 3.68 | 45.45 | 112.72 | 0 | 0 | 0 | 24.93 | 6.82 | 39.94 | -1.23 | -289.23 | -423.68 | 2.83 | -58.26 | 270.48 | 0.89 | 1.14 | 21.92 | 0.16 | 0.0 | 6.67 | -51.55 | -3564.48 | 0 |
| 23Q1 (17) | -0.11 | -100.85 | -112.5 | -2.38 | -20.81 | -743.24 | -0.68 | -225.93 | 65.48 | -2.09 | -774.19 | -102.91 | -2.49 | -122.78 | -299.2 | 2.53 | 82.01 | 90.23 | 0 | 0 | 0 | 23.34 | 246.4 | 56.18 | 0.65 | -66.32 | 0 | 6.78 | 13.0 | 139.58 | 0.88 | 8.64 | 23.94 | 0.16 | -20.0 | 6.67 | -1.41 | -100.76 | -105.9 |
| 22Q4 (16) | 12.9 | 608.79 | 147.6 | -1.97 | -17.26 | -7.07 | 0.54 | 149.54 | -46.53 | 0.31 | 224.0 | -88.69 | 10.93 | 7707.14 | 224.33 | 1.39 | 19.83 | -15.76 | 0 | 0 | 0 | 6.74 | -56.79 | -33.52 | 1.93 | 3760.0 | 78.7 | 6.0 | 215.79 | 189.86 | 0.81 | 2.53 | 12.5 | 0.2 | 17.65 | 25.0 | 184.02 | 189.18 | 4.2 |
| 22Q3 (15) | 1.82 | -20.87 | -60.43 | -1.68 | -8.39 | 9.68 | -1.09 | -19.78 | 79.78 | -0.25 | -137.88 | 69.88 | 0.14 | -81.33 | -94.89 | 1.16 | -32.95 | -44.5 | 0 | 0 | 0 | 15.59 | -12.49 | 12.42 | 0.05 | -86.84 | -95.05 | 1.9 | 214.46 | 30.14 | 0.79 | 8.22 | 8.22 | 0.17 | 13.33 | 21.43 | 63.64 | 0 | -67.77 |
| 22Q2 (14) | 2.3 | 161.36 | -64.56 | -1.55 | -518.92 | -72.22 | -0.91 | 53.81 | -122.81 | 0.66 | 164.08 | 107.94 | 0.75 | -40.0 | -86.58 | 1.73 | 30.08 | 76.53 | 0 | 0 | 0 | 17.82 | 19.22 | 132.16 | 0.38 | 0 | -70.31 | -1.66 | -158.66 | -167.76 | 0.73 | 2.82 | 1.39 | 0.15 | 0.0 | 87.5 | 0.00 | -100.0 | -100.0 |
| 22Q1 (13) | 0.88 | -83.11 | -36.69 | 0.37 | 120.11 | 112.17 | -1.97 | -295.05 | -200.51 | -1.03 | -137.59 | -117.11 | 1.25 | -62.91 | 175.76 | 1.33 | -19.39 | 24.3 | 0 | 0 | 0 | 14.94 | 47.45 | 178.63 | 0 | -100.0 | -100.0 | 2.83 | 36.71 | -5.35 | 0.71 | -1.39 | -1.39 | 0.15 | -6.25 | 87.5 | 23.85 | -86.5 | -34.97 |
| 21Q4 (12) | 5.21 | 13.26 | -49.07 | -1.84 | 1.08 | -26.9 | 1.01 | 118.74 | 121.72 | 2.74 | 430.12 | 1711.76 | 3.37 | 22.99 | -61.62 | 1.65 | -21.05 | 44.74 | 0 | 0 | 0 | 10.14 | -26.92 | 107.06 | 1.08 | 6.93 | -34.55 | 2.07 | 41.78 | 28.57 | 0.72 | -1.37 | 4.35 | 0.16 | 14.29 | 128.57 | 176.61 | -10.54 | -59.08 |
| 21Q3 (11) | 4.6 | -29.12 | -57.8 | -1.86 | -106.67 | -86.0 | -5.39 | -235.09 | 44.89 | -0.83 | 90.01 | -240.68 | 2.74 | -50.98 | -72.32 | 2.09 | 113.27 | 57.14 | 0 | 0 | 100.0 | 13.87 | 80.72 | 116.16 | 1.01 | -21.09 | -19.84 | 1.46 | -40.41 | -38.4 | 0.73 | 1.39 | 19.67 | 0.14 | 75.0 | 100.0 | 197.42 | -1.14 | -44.76 |
| 21Q2 (10) | 6.49 | 366.91 | -18.47 | -0.9 | 70.39 | 89.41 | 3.99 | 103.57 | 74.24 | -8.31 | -238.04 | -375.17 | 5.59 | 438.79 | 1135.19 | 0.98 | -8.41 | -32.41 | 0 | 0 | 100.0 | 7.67 | 43.09 | 21.46 | 1.28 | 23.08 | 24.27 | 2.45 | -18.06 | -5.04 | 0.72 | 0.0 | 140.0 | 0.08 | 0.0 | 700.0 | 199.69 | 444.48 | -27.5 |
| 21Q1 (9) | 1.39 | -86.41 | 131.31 | -3.04 | -109.66 | -104.03 | 1.96 | 142.15 | -68.94 | 6.02 | 3641.18 | 201.0 | -1.65 | -118.79 | 72.18 | 1.07 | -6.14 | -4.46 | 0 | 0 | 0 | 5.36 | 9.57 | 25.27 | 1.04 | -36.97 | 36.84 | 2.99 | 85.71 | -27.6 | 0.72 | 4.35 | 125.0 | 0.08 | 14.29 | 700.0 | 36.68 | -91.5 | 136.84 |
| 20Q4 (8) | 10.23 | -6.15 | 256.42 | -1.45 | -45.0 | -339.39 | -4.65 | 52.45 | -178.55 | -0.17 | -128.81 | 95.1 | 8.78 | -11.31 | 227.8 | 1.14 | -14.29 | 280.0 | 0 | 100.0 | 0 | 4.89 | -23.71 | 467.96 | 1.65 | 30.95 | -0.6 | 1.61 | -32.07 | -10.06 | 0.69 | 13.11 | 146.43 | 0.07 | 0.0 | 600.0 | 431.65 | 20.78 | 237.28 |
| 20Q3 (7) | 10.9 | 36.93 | 7.6 | -1.0 | 88.24 | 62.26 | -9.78 | -527.07 | -65.48 | 0.59 | -80.46 | -87.66 | 9.9 | 1933.33 | 32.35 | 1.33 | -8.28 | -44.12 | -0.22 | -2100.0 | 0 | 6.42 | 1.55 | -48.13 | 1.26 | 22.33 | 51.81 | 2.37 | -8.14 | 3.95 | 0.61 | 103.33 | 134.62 | 0.07 | 600.0 | 600.0 | 357.38 | 29.75 | -10.04 |
| 20Q2 (6) | 7.96 | 279.28 | 209.04 | -8.5 | -470.47 | -143.55 | 2.29 | -63.71 | -72.38 | 3.02 | 51.0 | 235.43 | -0.54 | 90.89 | 95.0 | 1.45 | 29.46 | -55.38 | -0.01 | 0 | 0 | 6.32 | 47.57 | -75.93 | 1.03 | 35.53 | 56.06 | 2.58 | -37.53 | -37.38 | 0.3 | -6.25 | 36.36 | 0.01 | 0.0 | 0 | 275.43 | 376.67 | 263.75 |
| 20Q1 (5) | -4.44 | 32.11 | -156.63 | -1.49 | -351.52 | -24.17 | 6.31 | 6.59 | 203.61 | 2.0 | 157.64 | 1100.0 | -5.93 | 13.68 | -189.31 | 1.12 | 273.33 | 0.9 | 0 | 0 | 0 | 4.28 | 396.78 | -79.06 | 0.76 | -54.22 | 733.33 | 4.13 | 130.73 | 48.03 | 0.32 | 14.29 | 77.78 | 0.01 | 0.0 | 0 | -99.55 | 68.34 | -137.71 |
| 19Q4 (4) | -6.54 | -164.56 | 0.0 | -0.33 | 87.55 | 0.0 | 5.92 | 200.17 | 0.0 | -3.47 | -172.59 | 0.0 | -6.87 | -191.84 | 0.0 | 0.3 | -87.39 | 0.0 | 0 | 0 | 0.0 | 0.86 | -93.03 | 0.0 | 1.66 | 100.0 | 0.0 | 1.79 | -21.49 | 0.0 | 0.28 | 7.69 | 0.0 | 0.01 | 0.0 | 0.0 | -314.42 | -179.15 | 0.0 |
| 19Q3 (3) | 10.13 | 238.77 | 0.0 | -2.65 | 24.07 | 0.0 | -5.91 | -171.29 | 0.0 | 4.78 | 314.35 | 0.0 | 7.48 | 169.32 | 0.0 | 2.38 | -26.77 | 0.0 | 0 | 0 | 0.0 | 12.37 | -52.88 | 0.0 | 0.83 | 25.76 | 0.0 | 2.28 | -44.66 | 0.0 | 0.26 | 18.18 | 0.0 | 0.01 | 0 | 0.0 | 397.25 | 336.18 | 0.0 |
| 19Q2 (2) | -7.3 | -193.11 | 0.0 | -3.49 | -190.83 | 0.0 | 8.29 | 236.12 | 0.0 | -2.23 | -1015.0 | 0.0 | -10.79 | -262.5 | 0.0 | 3.25 | 192.79 | 0.0 | 0 | 0 | 0.0 | 26.25 | 28.42 | 0.0 | 0.66 | 650.0 | 0.0 | 4.12 | 47.67 | 0.0 | 0.22 | 22.22 | 0.0 | 0 | 0 | 0.0 | -168.20 | -163.72 | 0.0 |
| 19Q1 (1) | 7.84 | 0.0 | 0.0 | -1.2 | 0.0 | 0.0 | -6.09 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 6.64 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 20.44 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 263.97 | 0.0 | 0.0 |
