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) | 49.48 | 23.82 | -11.21 | 0 | -32.51 | 0 | 0.25 | 66.67 | 38.27 | 64.67 | 9.56 | -38.4 | -0.98 | 0 | 5.66 | -11.83 | 18.06 | -53.08 | 14.97 | -55.92 | 10.46 | 10.22 | 0.21 | 23.53 | 192.98 | 110.66 |
| 2022 (9) | 39.96 | 558.32 | -16.72 | 0 | -9.19 | 0 | 0.15 | 0 | 23.24 | 0 | 15.52 | -22.44 | -0.46 | 0 | 6.42 | -50.14 | 38.49 | 161.84 | 33.96 | 186.58 | 9.49 | 23.73 | 0.17 | -10.53 | 91.61 | 197.47 |
| 2021 (8) | 6.07 | -56.17 | -23.29 | 0 | 11.85 | 0 | -0.22 | 0 | -17.22 | 0 | 20.01 | 61.24 | -3.17 | 0 | 12.87 | 17.69 | 14.7 | 15.48 | 11.85 | 31.96 | 7.67 | 9.57 | 0.19 | -42.42 | 30.80 | -63.73 |
| 2020 (7) | 13.85 | -18.67 | -12.58 | 0 | -0.72 | 0 | -0.14 | 0 | 1.27 | 262.86 | 12.41 | -17.65 | 0.02 | 0 | 10.94 | -6.79 | 12.73 | -12.63 | 8.98 | -29.79 | 7.0 | 13.64 | 0.33 | -15.38 | 84.92 | -3.56 |
| 2019 (6) | 17.03 | 95.07 | -16.68 | 0 | 1.4 | -75.65 | -0.21 | 0 | 0.35 | 0 | 15.07 | 56.17 | -1.05 | 0 | 11.73 | 22.45 | 14.57 | 74.7 | 12.79 | 72.14 | 6.16 | 18.69 | 0.39 | 30.0 | 88.06 | 30.32 |
| 2018 (5) | 8.73 | -8.87 | -10.9 | 0 | 5.75 | 0 | 0.02 | 0 | -2.17 | 0 | 9.65 | 37.07 | -1.58 | 0 | 9.58 | 41.4 | 8.34 | -26.26 | 7.43 | -7.47 | 5.19 | 11.37 | 0.3 | 11.11 | 67.57 | -8.59 |
| 2017 (4) | 9.58 | -22.3 | -6.94 | 0 | -3.07 | 0 | -0.3 | 0 | 2.64 | -57.89 | 7.04 | 19.93 | -0.28 | 0 | 6.78 | 4.83 | 11.31 | 62.03 | 8.03 | 14.39 | 4.66 | -3.92 | 0.27 | -12.9 | 73.92 | -26.98 |
| 2016 (3) | 12.33 | 23.42 | -6.06 | 0 | -1.07 | 0 | 0.09 | -25.0 | 6.27 | 0 | 5.87 | -38.73 | -0.14 | 0 | 6.46 | -38.96 | 6.98 | 238.83 | 7.02 | 510.43 | 4.85 | 8.74 | 0.31 | 24.0 | 101.23 | -40.62 |
| 2015 (2) | 9.99 | 101.82 | -10.77 | 0 | 1.5 | 219.15 | 0.12 | 0 | -0.78 | 0 | 9.58 | 29.81 | -1.26 | 0 | 10.59 | 22.33 | 2.06 | -56.72 | 1.15 | -70.28 | 4.46 | 24.93 | 0.25 | -37.5 | 170.48 | 170.01 |
| 2014 (1) | 4.95 | 94.12 | -7.64 | 0 | 0.47 | -80.42 | -0.15 | 0 | -2.69 | 0 | 7.38 | 47.01 | -0.08 | 0 | 8.66 | 19.66 | 4.76 | 85.94 | 3.87 | 45.49 | 3.57 | 19.4 | 0.4 | 42.86 | 63.14 | 46.83 |
| 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) | 6.21 | -71.5 | -61.31 | -3.28 | -94.08 | 14.81 | -3.38 | 73.57 | 56.39 | -0.05 | -133.33 | -266.67 | 2.93 | -85.42 | -75.98 | 3.16 | 68.09 | -1.86 | 0 | 100.0 | 100.0 | 8.58 | 61.78 | 65.72 | 3.15 | 7.51 | -68.41 | 0.63 | -81.36 | -89.57 | 2.62 | 0.38 | 0.77 | 0.05 | -16.67 | 0.0 | 188.18 | -47.75 | 1.89 |
| 23Q3 (19) | 21.79 | 77.3 | 37.3 | -1.69 | -19.01 | 74.66 | -12.79 | -1.67 | -98.29 | 0.15 | 7.14 | 25.0 | 20.1 | 84.91 | 118.48 | 1.88 | 113.64 | -64.6 | -0.01 | 98.97 | -133.33 | 5.31 | 178.34 | -27.67 | 2.93 | -43.98 | -76.31 | 3.38 | -45.57 | -73.98 | 2.61 | 0.77 | 6.53 | 0.06 | 20.0 | 50.0 | 360.17 | 159.35 | 251.31 |
| 23Q2 (18) | 12.29 | 33.73 | 74.57 | -1.42 | 70.6 | 65.02 | -12.58 | -233.69 | -1871.83 | 0.14 | 1300.0 | 55.56 | 10.87 | 149.31 | 264.77 | 0.88 | -75.89 | -78.9 | -0.97 | 0 | -1070.0 | 1.91 | -73.6 | -71.66 | 5.23 | -22.52 | -46.58 | 6.21 | 31.01 | -35.11 | 2.59 | -1.89 | 12.61 | 0.05 | 0.0 | 25.0 | 138.87 | 12.27 | 134.93 |
| 23Q1 (17) | 9.19 | -42.74 | 819.0 | -4.83 | -25.45 | -125.7 | -3.77 | 51.35 | -187.47 | 0.01 | -66.67 | 112.5 | 4.36 | -64.26 | 482.46 | 3.65 | 13.35 | 29.43 | 0 | 100.0 | 100.0 | 7.22 | 39.42 | 15.94 | 6.75 | -32.3 | 6.13 | 4.74 | -21.52 | -11.57 | 2.64 | 1.54 | 23.36 | 0.05 | 0.0 | 25.0 | 123.69 | -33.03 | 832.61 |
| 22Q4 (16) | 16.05 | 1.13 | 710.61 | -3.85 | 42.28 | 25.53 | -7.75 | -20.16 | -1436.21 | 0.03 | -75.0 | 125.0 | 12.2 | 32.61 | 482.45 | 3.22 | -39.36 | -9.04 | -0.56 | -1966.67 | 65.85 | 5.18 | -29.39 | -34.18 | 9.97 | -19.4 | 92.84 | 6.04 | -53.5 | 55.67 | 2.6 | 6.12 | 27.45 | 0.05 | 25.0 | 25.0 | 184.70 | 80.16 | 455.95 |
| 22Q3 (15) | 15.87 | 125.43 | 304.85 | -6.67 | -64.29 | 1.91 | -6.45 | -1008.45 | -387.95 | 0.12 | 33.33 | 140.0 | 9.2 | 208.72 | 419.44 | 5.31 | 27.34 | 0.76 | 0.03 | -70.0 | 102.91 | 7.34 | 9.08 | -42.23 | 12.37 | 26.35 | 206.19 | 12.99 | 35.74 | 279.82 | 2.45 | 6.52 | 26.94 | 0.04 | 0.0 | -20.0 | 102.52 | 73.44 | 41.23 |
| 22Q2 (14) | 7.04 | 604.0 | 333.89 | -4.06 | -89.72 | 26.05 | 0.71 | -83.53 | -85.51 | 0.09 | 212.5 | 280.0 | 2.98 | 361.4 | 135.06 | 4.17 | 47.87 | -23.77 | 0.1 | 600.0 | 125.0 | 6.73 | 7.97 | -57.22 | 9.79 | 53.93 | 486.23 | 9.57 | 78.54 | 636.15 | 2.3 | 7.48 | 21.69 | 0.04 | 0.0 | -20.0 | 59.11 | 345.69 | 163.63 |
| 22Q1 (13) | 1.0 | -49.49 | -68.45 | -2.14 | 58.61 | 63.29 | 4.31 | 643.1 | 4.11 | -0.08 | 33.33 | 11.11 | -1.14 | 64.26 | 57.14 | 2.82 | -20.34 | -50.7 | -0.02 | 98.78 | 81.82 | 6.23 | -20.85 | -62.79 | 6.36 | 23.02 | 66.49 | 5.36 | 38.14 | 64.92 | 2.14 | 4.9 | 17.58 | 0.04 | 0.0 | 0.0 | 13.26 | -60.08 | -78.62 |
| 21Q4 (12) | 1.98 | -49.49 | 204.76 | -5.17 | 23.97 | -71.19 | 0.58 | -74.11 | 140.56 | -0.12 | -340.0 | 20.0 | -3.19 | -10.76 | 35.03 | 3.54 | -32.83 | 11.32 | -1.64 | -59.22 | -568.57 | 7.87 | -38.02 | -26.27 | 5.17 | 27.97 | 46.46 | 3.88 | 13.45 | 107.49 | 2.04 | 5.7 | 10.87 | 0.04 | -20.0 | 33.33 | 33.22 | -54.24 | 165.74 |
| 21Q3 (11) | 3.92 | 230.23 | -58.16 | -6.8 | -23.86 | -129.73 | 2.24 | -54.29 | 1966.67 | 0.05 | 200.0 | 0.0 | -2.88 | 66.12 | -144.93 | 5.27 | -3.66 | 81.72 | -1.03 | -157.5 | -1960.0 | 12.70 | -19.23 | 40.87 | 4.04 | 141.92 | 21.69 | 3.42 | 163.08 | 84.86 | 1.93 | 2.12 | 4.89 | 0.05 | 0.0 | -16.67 | 72.59 | 178.14 | -70.95 |
| 21Q2 (10) | -3.01 | -194.95 | -458.33 | -5.49 | 5.83 | -107.17 | 4.9 | 18.36 | 148.73 | -0.05 | 44.44 | 50.0 | -8.5 | -219.55 | -369.61 | 5.47 | -4.37 | 112.84 | -0.4 | -263.64 | -471.43 | 15.72 | -6.07 | 45.36 | 1.67 | -56.28 | -28.02 | 1.3 | -60.0 | -24.42 | 1.89 | 3.85 | 11.83 | 0.05 | 25.0 | -54.55 | -92.90 | -249.76 | -489.3 |
| 21Q1 (9) | 3.17 | 267.72 | -42.78 | -5.83 | -93.05 | -47.59 | 4.14 | 389.51 | 463.16 | -0.09 | 40.0 | -250.0 | -2.66 | 45.82 | -267.3 | 5.72 | 79.87 | 52.13 | -0.11 | -131.43 | 45.0 | 16.74 | 56.82 | 23.46 | 3.82 | 8.22 | 7.3 | 3.25 | 73.8 | -8.19 | 1.82 | -1.09 | 11.66 | 0.04 | 33.33 | -69.23 | 62.04 | 222.76 | -40.65 |
| 20Q4 (8) | -1.89 | -120.17 | -203.28 | -3.02 | -2.03 | 33.48 | -1.43 | -1091.67 | -143.07 | -0.15 | -400.0 | 16.67 | -4.91 | -176.6 | -81.18 | 3.18 | 9.66 | -20.1 | 0.35 | 800.0 | 185.37 | 10.67 | 18.42 | -7.17 | 3.53 | 6.33 | -33.52 | 1.87 | 1.08 | -49.6 | 1.84 | 0.0 | 15.72 | 0.03 | -50.0 | -75.0 | -50.53 | -120.22 | -249.67 |
| 20Q3 (7) | 9.37 | 1015.48 | -33.59 | -2.96 | -11.7 | 31.16 | -0.12 | -106.09 | 98.69 | 0.05 | 150.0 | 25.0 | 6.41 | 454.14 | -34.66 | 2.9 | 12.84 | -20.98 | -0.05 | 28.57 | 72.22 | 9.01 | -16.66 | -15.26 | 3.32 | 43.1 | -12.17 | 1.85 | 7.56 | -54.43 | 1.84 | 8.88 | 17.95 | 0.06 | -45.45 | -40.0 | 249.87 | 947.06 | 1.29 |
| 20Q2 (6) | 0.84 | -84.84 | 130.43 | -2.65 | 32.91 | 21.83 | 1.97 | 272.81 | -67.22 | -0.1 | -266.67 | -242.86 | -1.81 | -213.84 | 70.57 | 2.57 | -31.65 | -16.29 | -0.07 | 65.0 | 78.79 | 10.82 | -20.23 | 18.17 | 2.32 | -34.83 | -18.88 | 1.72 | -51.41 | -42.09 | 1.69 | 3.68 | 11.18 | 0.11 | -15.38 | 37.5 | 23.86 | -77.17 | 139.51 |
| 20Q1 (5) | 5.54 | 202.73 | 43.9 | -3.95 | 13.0 | 11.24 | -1.14 | -134.34 | -193.44 | 0.06 | 133.33 | 140.0 | 1.59 | 158.67 | 365.0 | 3.76 | -5.53 | -13.56 | -0.2 | 51.22 | -42.86 | 13.56 | 17.91 | -19.64 | 3.56 | -32.96 | 35.88 | 3.54 | -4.58 | 72.68 | 1.63 | 2.52 | 9.4 | 0.13 | 8.33 | 44.44 | 104.53 | 209.59 | -1.44 |
| 19Q4 (4) | 1.83 | -87.03 | 0.0 | -4.54 | -5.58 | 0.0 | 3.32 | 136.28 | 0.0 | -0.18 | -550.0 | 0.0 | -2.71 | -127.62 | 0.0 | 3.98 | 8.45 | 0.0 | -0.41 | -127.78 | 0.0 | 11.50 | 8.1 | 0.0 | 5.31 | 40.48 | 0.0 | 3.71 | -8.62 | 0.0 | 1.59 | 1.92 | 0.0 | 0.12 | 20.0 | 0.0 | 33.76 | -86.31 | 0.0 |
| 19Q3 (3) | 14.11 | 611.23 | 0.0 | -4.3 | -26.84 | 0.0 | -9.15 | -252.25 | 0.0 | 0.04 | -42.86 | 0.0 | 9.81 | 259.51 | 0.0 | 3.67 | 19.54 | 0.0 | -0.18 | 45.45 | 0.0 | 10.64 | 16.22 | 0.0 | 3.78 | 32.17 | 0.0 | 4.06 | 36.7 | 0.0 | 1.56 | 2.63 | 0.0 | 0.1 | 25.0 | 0.0 | 246.68 | 508.45 | 0.0 |
| 19Q2 (2) | -2.76 | -171.69 | 0.0 | -3.39 | 23.82 | 0.0 | 6.01 | 392.62 | 0.0 | 0.07 | 146.67 | 0.0 | -6.15 | -925.0 | 0.0 | 3.07 | -29.43 | 0.0 | -0.33 | -135.71 | 0.0 | 9.15 | -45.75 | 0.0 | 2.86 | 9.16 | 0.0 | 2.97 | 44.88 | 0.0 | 1.52 | 2.01 | 0.0 | 0.08 | -11.11 | 0.0 | -60.39 | -156.94 | 0.0 |
| 19Q1 (1) | 3.85 | 0.0 | 0.0 | -4.45 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 16.87 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 106.06 | 0.0 | 0.0 |
