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) | 10.21 | 25.12 | -20.72 | 0 | 9.77 | 27.55 | -0.52 | 0 | -10.51 | 0 | 14.21 | -2.47 | -0.27 | 0 | 10.37 | 25.49 | 4.6 | 0 | 3.42 | 0 | 7.5 | 7.6 | 0.21 | 16.67 | 91.73 | -61.22 |
| 2022 (9) | 8.16 | -63.01 | -15.29 | 0 | 7.66 | 0 | 0.24 | -7.69 | -7.13 | 0 | 14.57 | -13.38 | -0.17 | 0 | 8.26 | -0.68 | -9.84 | 0 | -3.7 | 0 | 6.97 | 2.35 | 0.18 | -25.0 | 236.52 | 240.31 |
| 2021 (8) | 22.06 | 5.65 | -16.97 | 0 | -0.65 | 0 | 0.26 | -18.75 | 5.09 | -43.06 | 16.82 | 48.46 | -0.23 | 0 | 8.32 | 0.82 | 33.17 | 54.71 | 24.69 | 51.1 | 6.81 | 4.13 | 0.24 | -41.46 | 69.50 | -22.48 |
| 2020 (7) | 20.88 | 3.52 | -11.94 | 0 | -7.65 | 0 | 0.32 | 146.15 | 8.94 | -14.37 | 11.33 | 18.51 | -0.07 | 0 | 8.25 | 30.47 | 21.44 | 177.0 | 16.34 | 154.12 | 6.54 | 8.1 | 0.41 | 20.59 | 89.65 | -43.02 |
| 2019 (6) | 20.17 | 10.34 | -9.73 | 0 | -13.21 | 0 | 0.13 | 0 | 10.44 | -4.31 | 9.56 | 26.62 | -0.24 | 0 | 6.32 | 27.25 | 7.74 | -50.79 | 6.43 | -49.61 | 6.05 | 20.28 | 0.34 | 41.67 | 157.33 | 55.18 |
| 2018 (5) | 18.28 | 13.47 | -7.37 | 0 | -8.22 | 0 | -0.31 | 0 | 10.91 | 83.67 | 7.55 | -26.13 | -0.08 | 0 | 4.97 | -28.51 | 15.73 | -4.72 | 12.76 | 0.47 | 5.03 | 16.71 | 0.24 | -4.0 | 101.39 | 8.62 |
| 2017 (4) | 16.11 | -26.27 | -10.17 | 0 | -13.31 | 0 | -0.02 | 0 | 5.94 | -65.14 | 10.22 | 80.25 | -0.16 | 0 | 6.95 | 73.57 | 16.51 | -11.9 | 12.7 | -11.99 | 4.31 | 12.83 | 0.25 | -19.35 | 93.34 | -20.72 |
| 2016 (3) | 21.85 | 460.26 | -4.81 | 0 | -10.72 | 0 | 0.28 | 250.0 | 17.04 | 1858.62 | 5.67 | 48.82 | -0.21 | 0 | 4.01 | 45.51 | 18.74 | 104.59 | 14.43 | 87.89 | 3.82 | -0.52 | 0.31 | 210.0 | 117.73 | 250.76 |
| 2015 (2) | 3.9 | 78.9 | -3.03 | 0 | -0.71 | 0 | 0.08 | -83.33 | 0.87 | 0 | 3.81 | 48.83 | -0.17 | 0 | 2.75 | 56.55 | 9.16 | 854.17 | 7.68 | 545.38 | 3.84 | 5.49 | 0.1 | 42.86 | 33.56 | -24.56 |
| 2014 (1) | 2.18 | -76.38 | -5.71 | 0 | 1.65 | 0 | 0.48 | 0 | -3.53 | 0 | 2.56 | -22.19 | -0.17 | 0 | 1.76 | -24.16 | 0.96 | -89.45 | 1.19 | -84.2 | 3.64 | 5.81 | 0.07 | 40.0 | 44.49 | -46.88 |
| 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) | -0.58 | -110.27 | -241.46 | -8.6 | -32.1 | -109.25 | 4.12 | 190.55 | 128.89 | -0.1 | -266.67 | -123.81 | -9.18 | -967.44 | -148.11 | 3.69 | -14.19 | 3.94 | 0 | 100.0 | 0 | 11.45 | -10.35 | 13.14 | -0.65 | -145.45 | 12.16 | -0.39 | -126.53 | 25.0 | 2.03 | 6.84 | 12.15 | 0.06 | 20.0 | 20.0 | -34.12 | -120.65 | -211.51 |
| 23Q3 (19) | 5.65 | 14.14 | 60.97 | -6.51 | -94.33 | -69.97 | -4.55 | -183.79 | -245.37 | 0.06 | -45.45 | 127.27 | -0.86 | -153.75 | -168.75 | 4.3 | 25.73 | 14.67 | -0.28 | -2900.0 | 0 | 12.77 | 24.76 | 35.72 | 1.43 | 3475.0 | 114.7 | 1.47 | 14600.0 | 121.59 | 1.9 | 4.4 | 9.83 | 0.05 | 0.0 | 0.0 | 165.20 | -37.26 | 0 |
| 23Q2 (18) | 4.95 | 2505.26 | 240.23 | -3.35 | -47.58 | 5.63 | 5.43 | 13.84 | 22.57 | 0.11 | 118.33 | 57.14 | 1.6 | 176.92 | 122.6 | 3.42 | 22.14 | -0.29 | 0.01 | 0 | 105.88 | 10.24 | 38.23 | 44.49 | 0.04 | -98.94 | 102.22 | 0.01 | -99.57 | 101.14 | 1.82 | 4.0 | 6.43 | 0.05 | 0.0 | 25.0 | 263.30 | 5609.41 | 164.89 |
| 23Q1 (17) | 0.19 | -53.66 | -97.55 | -2.27 | 44.77 | 40.11 | 4.77 | 165.0 | 382.25 | -0.6 | -242.86 | -1900.0 | -2.08 | 43.78 | -152.26 | 2.8 | -21.13 | -27.08 | 0 | 0 | 0 | 7.41 | -26.82 | 2.37 | 3.78 | 610.81 | 56.2 | 2.32 | 546.15 | -48.56 | 1.75 | -3.31 | 1.74 | 0.05 | 0.0 | 25.0 | 4.61 | -84.93 | -96.28 |
| 22Q4 (16) | 0.41 | -88.32 | -96.24 | -4.11 | -7.31 | -17.09 | 1.8 | -42.49 | 148.65 | 0.42 | 290.91 | 347.06 | -3.7 | -1056.25 | -150.14 | 3.55 | -5.33 | 14.89 | 0 | 0 | 0 | 10.12 | 7.54 | 67.79 | -0.74 | 92.39 | -109.45 | -0.52 | 92.36 | -108.65 | 1.81 | 4.62 | 4.62 | 0.05 | 0.0 | 25.0 | 30.60 | 0 | -78.14 |
| 22Q3 (15) | 3.51 | 199.43 | 50.64 | -3.83 | -7.89 | 13.54 | 3.13 | -29.35 | 595.56 | -0.22 | -414.29 | -200.0 | -0.32 | 95.48 | 84.76 | 3.75 | 9.33 | -19.7 | 0 | 100.0 | 0 | 9.41 | 32.82 | 11.76 | -9.73 | -440.56 | -262.71 | -6.81 | -673.86 | -237.58 | 1.73 | 1.17 | 1.76 | 0.05 | 25.0 | 25.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (14) | -3.53 | -145.43 | -152.69 | -3.55 | 6.33 | 38.69 | 4.43 | 362.13 | 64.68 | 0.07 | 333.33 | -87.5 | -7.08 | -277.89 | -878.02 | 3.43 | -10.68 | -40.14 | -0.17 | 0 | 26.09 | 7.09 | -2.06 | -43.4 | -1.8 | -174.38 | -121.63 | -0.88 | -119.51 | -116.09 | 1.71 | -0.58 | 1.18 | 0.04 | 0.0 | -55.56 | -405.75 | -427.42 | -539.05 |
| 22Q1 (13) | 7.77 | -28.65 | 261.4 | -3.79 | -7.98 | -16.98 | -1.69 | 54.32 | -2012.5 | -0.03 | 82.35 | 91.67 | 3.98 | -46.07 | 465.14 | 3.84 | 24.27 | 15.66 | 0 | 0 | 0 | 7.24 | 19.94 | 8.51 | 2.42 | -69.09 | -78.08 | 4.51 | -24.96 | -45.47 | 1.72 | -0.58 | 1.18 | 0.04 | 0.0 | -50.0 | 123.92 | -11.47 | 479.27 |
| 21Q4 (12) | 10.89 | 367.38 | 12.04 | -3.51 | 20.77 | 4.36 | -3.7 | -922.22 | 29.39 | -0.17 | -177.27 | -194.44 | 7.38 | 451.43 | 21.98 | 3.09 | -33.83 | -7.49 | 0 | 0 | 0 | 6.03 | -28.37 | -17.04 | 7.83 | 30.94 | -42.76 | 6.01 | 21.41 | -41.14 | 1.73 | 1.76 | 2.37 | 0.04 | 0.0 | -55.56 | 139.97 | 301.9 | 72.66 |
| 21Q3 (11) | 2.33 | -65.22 | -75.85 | -4.43 | 23.49 | -21.37 | 0.45 | -83.27 | 108.91 | 0.22 | -60.71 | 237.5 | -2.1 | -330.77 | -135.0 | 4.67 | -18.5 | 37.35 | 0 | 100.0 | 0 | 8.42 | -32.74 | -19.2 | 5.98 | -28.12 | 30.57 | 4.95 | -9.51 | 38.27 | 1.7 | 0.59 | 4.29 | 0.04 | -55.56 | -63.64 | 34.83 | -62.31 | -80.8 |
| 21Q2 (10) | 6.7 | 211.63 | 1617.95 | -5.79 | -78.7 | -87.99 | 2.69 | 3462.5 | 43.85 | 0.56 | 255.56 | 833.33 | 0.91 | 183.49 | 133.83 | 5.73 | 72.59 | 88.49 | -0.23 | 0 | -283.33 | 12.52 | 87.79 | -5.8 | 8.32 | -24.64 | 923.76 | 5.47 | -33.86 | 1094.55 | 1.69 | -0.59 | 5.62 | 0.09 | 12.5 | -10.0 | 92.41 | 331.98 | 172.5 |
| 21Q1 (9) | 2.15 | -77.88 | 90.27 | -3.24 | 11.72 | -109.03 | -0.08 | 98.47 | -110.39 | -0.36 | -300.0 | -250.0 | -1.09 | -118.02 | -159.52 | 3.32 | -0.6 | 114.19 | 0 | 0 | 0 | 6.67 | -8.3 | 54.48 | 11.04 | -19.3 | 160.99 | 8.27 | -19.0 | 165.92 | 1.7 | 0.59 | 4.94 | 0.08 | -11.11 | -20.0 | 21.39 | -73.61 | -8.56 |
| 20Q4 (8) | 9.72 | 0.73 | 17.82 | -3.67 | -0.55 | 23.38 | -5.24 | -3.76 | -28.12 | 0.18 | 212.5 | 350.0 | 6.05 | 0.83 | 74.86 | 3.34 | -1.76 | -26.11 | 0 | 0 | 100.0 | 7.27 | -30.23 | -40.3 | 13.68 | 198.69 | 309.58 | 10.21 | 185.2 | 327.2 | 1.69 | 3.68 | 11.18 | 0.09 | -18.18 | -10.0 | 81.07 | -55.31 | -60.6 |
| 20Q3 (7) | 9.65 | 2374.36 | 29.36 | -3.65 | -18.51 | -110.98 | -5.05 | -370.05 | 34.92 | -0.16 | -366.67 | -1700.0 | 6.0 | 323.05 | 4.71 | 3.4 | 11.84 | 92.09 | 0 | 100.0 | 0 | 10.42 | -21.59 | 125.24 | 4.58 | 553.47 | 102.65 | 3.58 | 750.91 | 110.59 | 1.63 | 1.88 | 6.54 | 0.11 | 10.0 | 37.5 | 181.39 | 434.87 | -19.52 |
| 20Q2 (6) | 0.39 | -65.49 | -77.33 | -3.08 | -98.71 | -131.58 | 1.87 | 142.86 | 52.03 | 0.06 | -75.0 | 500.0 | -2.69 | -540.48 | -789.74 | 3.04 | 96.13 | 121.9 | -0.06 | 0 | 0 | 13.29 | 207.96 | 322.55 | -1.01 | -123.88 | -436.67 | -0.55 | -117.68 | -210.0 | 1.6 | -1.23 | 5.26 | 0.1 | 0.0 | 11.11 | 33.91 | 44.96 | -58.4 |
| 20Q1 (5) | 1.13 | -86.3 | -58.61 | -1.55 | 67.64 | 17.55 | 0.77 | 118.83 | 129.84 | 0.24 | 500.0 | 242.86 | -0.42 | -112.14 | -149.41 | 1.55 | -65.71 | -17.99 | 0 | 100.0 | 0 | 4.32 | -64.56 | -26.28 | 4.23 | 26.65 | 129.89 | 3.11 | 30.13 | 69.02 | 1.62 | 6.58 | 9.46 | 0.1 | 0.0 | 42.86 | 23.40 | -88.63 | -70.95 |
| 19Q4 (4) | 8.25 | 10.59 | 0.0 | -4.79 | -176.88 | 0.0 | -4.09 | 47.29 | 0.0 | 0.04 | 300.0 | 0.0 | 3.46 | -39.62 | 0.0 | 4.52 | 155.37 | 0.0 | -0.24 | 0 | 0.0 | 12.18 | 163.21 | 0.0 | 3.34 | 47.79 | 0.0 | 2.39 | 40.59 | 0.0 | 1.52 | -0.65 | 0.0 | 0.1 | 25.0 | 0.0 | 205.74 | -8.72 | 0.0 |
| 19Q3 (3) | 7.46 | 333.72 | 0.0 | -1.73 | -30.08 | 0.0 | -7.76 | -730.89 | 0.0 | 0.01 | 0.0 | 0.0 | 5.73 | 1369.23 | 0.0 | 1.77 | 29.2 | 0.0 | 0 | 0 | 0.0 | 4.63 | 47.1 | 0.0 | 2.26 | 653.33 | 0.0 | 1.7 | 240.0 | 0.0 | 1.53 | 0.66 | 0.0 | 0.08 | -11.11 | 0.0 | 225.38 | 176.48 | 0.0 |
| 19Q2 (2) | 1.72 | -37.0 | 0.0 | -1.33 | 29.26 | 0.0 | 1.23 | 147.67 | 0.0 | 0.01 | -85.71 | 0.0 | 0.39 | -54.12 | 0.0 | 1.37 | -27.51 | 0.0 | 0 | 0 | 0.0 | 3.15 | -46.27 | 0.0 | 0.3 | -83.7 | 0.0 | 0.5 | -72.83 | 0.0 | 1.52 | 2.7 | 0.0 | 0.09 | 28.57 | 0.0 | 81.52 | 1.22 | 0.0 |
| 19Q1 (1) | 2.73 | 0.0 | 0.0 | -1.88 | 0.0 | 0.0 | -2.58 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.86 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 80.53 | 0.0 | 0.0 |
