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) | 38.43 | 880.36 | -6.81 | 0 | -38.71 | 0 | -2.48 | 0 | 31.62 | 0 | 6.5 | 59.31 | 0 | 0 | 1.71 | 40.66 | 12.42 | 0 | 7.1 | 65.5 | 13.06 | 16.19 | 0.92 | 12.2 | 182.31 | 660.38 |
| 2022 (9) | 3.92 | 0 | -6.68 | 0 | 8.47 | -78.73 | 3.91 | 0 | -2.76 | 0 | 4.08 | -41.04 | 0 | 0 | 1.21 | -46.01 | -2.15 | 0 | 4.29 | 1028.95 | 11.24 | 17.08 | 0.82 | 2.5 | 23.98 | 0 |
| 2021 (8) | -35.37 | 0 | -7.22 | 0 | 39.83 | 0 | -2.0 | 0 | -42.59 | 0 | 6.92 | -11.4 | 0 | 0 | 2.25 | -18.34 | 1.54 | -83.44 | 0.38 | -94.4 | 9.6 | 5.15 | 0.8 | 12.68 | -328.11 | 0 |
| 2020 (7) | 29.42 | 211.98 | -25.83 | 0 | -4.18 | 0 | -0.87 | 0 | 3.59 | -16.51 | 7.81 | 20.52 | 0 | 0 | 2.75 | 7.8 | 9.3 | -37.71 | 6.79 | -47.49 | 9.13 | 6.53 | 0.71 | 255.0 | 176.91 | 307.1 |
| 2019 (6) | 9.43 | -3.87 | -5.13 | 0 | 0.84 | 0 | 0.56 | 0 | 4.3 | 13.16 | 6.48 | 4.35 | 0 | 0 | 2.55 | -10.52 | 14.93 | 2771.15 | 12.93 | 231.54 | 8.57 | 128.53 | 0.2 | -4.76 | 43.46 | -65.18 |
| 2018 (5) | 9.81 | 0 | -6.01 | 0 | -3.51 | 0 | -1.49 | 0 | 3.8 | 0 | 6.21 | -30.54 | 0 | 0 | 2.85 | -37.76 | 0.52 | -62.04 | 3.9 | 200.0 | 3.75 | 17.55 | 0.21 | -30.0 | 124.81 | 0 |
| 2017 (4) | -0.74 | 0 | -9.29 | 0 | 8.07 | 0 | -3.15 | 0 | -10.03 | 0 | 8.94 | -10.78 | 0 | 0 | 4.59 | -7.71 | 1.37 | -77.8 | 1.3 | -81.84 | 3.19 | 8.87 | 0.3 | -25.0 | -15.45 | 0 |
| 2016 (3) | 12.58 | 0 | -10.0 | 0 | -6.98 | 0 | 0.53 | -38.37 | 2.58 | 0 | 10.02 | 172.28 | 4.1 | 0 | 4.97 | 129.21 | 6.17 | -6.52 | 7.16 | 26.95 | 2.93 | -2.01 | 0.4 | -6.98 | 119.92 | 0 |
| 2015 (2) | -2.17 | 0 | -11.48 | 0 | 16.54 | 29.52 | 0.86 | 258.33 | -13.65 | 0 | 3.68 | 94.71 | 0 | 0 | 2.17 | 89.85 | 6.6 | -50.82 | 5.64 | -78.62 | 2.99 | -9.67 | 0.43 | 2.38 | -23.95 | 0 |
| 2014 (1) | 18.51 | 139.46 | -0.37 | 0 | 12.77 | 0 | 0.24 | 0 | 18.14 | 198.85 | 1.89 | 7.39 | 0 | 0 | 1.14 | -2.22 | 13.42 | 88.75 | 26.38 | 207.82 | 3.31 | -5.43 | 0.42 | -19.23 | 61.47 | 0.12 |
| 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) | 25.98 | 189.31 | 124.16 | -2.69 | -90.78 | -18.5 | -18.05 | -121.47 | -215.56 | -0.55 | 37.5 | -112.2 | 23.29 | 207.66 | 149.89 | 2.58 | 89.71 | 745.0 | 0 | 0 | 0 | 2.03 | 44.29 | 682.54 | 12.63 | 163.12 | 52.91 | 6.54 | 76.76 | 22.47 | 3.44 | -4.97 | 23.74 | 0.15 | -34.78 | -28.57 | 256.47 | 115.63 | 84.33 |
| 23Q3 (19) | 8.98 | -6.17 | 186.35 | -1.41 | 33.49 | 14.02 | -8.15 | 35.98 | -234.93 | -0.88 | -41.94 | -202.33 | 7.57 | 1.61 | 162.87 | 1.36 | -32.0 | -17.07 | 0 | 0 | 0 | 1.41 | -39.31 | -31.19 | 4.8 | 439.33 | 517.39 | 3.7 | 11.11 | 65.92 | 3.62 | 16.77 | 13.84 | 0.23 | -28.12 | 15.0 | 118.94 | -16.11 | 164.16 |
| 23Q2 (18) | 9.57 | 256.63 | 378.5 | -2.12 | -265.52 | -85.96 | -12.73 | -5886.36 | -244.99 | -0.62 | -40.91 | 46.09 | 7.45 | 211.36 | 766.28 | 2.0 | 263.64 | 70.94 | 0 | 0 | 0 | 2.32 | 196.22 | 29.99 | 0.89 | 115.08 | 111.85 | 3.33 | 151.47 | 181.22 | 3.1 | 6.9 | 13.97 | 0.32 | 45.45 | 60.0 | 141.78 | 0 | 0 |
| 23Q1 (17) | -6.11 | -152.72 | -936.99 | -0.58 | 74.45 | 64.42 | 0.22 | 103.85 | -98.14 | -0.44 | -109.76 | -37.5 | -6.69 | -171.78 | -643.33 | 0.55 | 237.5 | -66.87 | 0 | 0 | 0 | 0.78 | 324.57 | -64.55 | -5.9 | -171.43 | -237.14 | -6.47 | -221.16 | -889.02 | 2.9 | 4.32 | 13.28 | 0.22 | 4.76 | 10.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 11.59 | 211.44 | 119.09 | -2.27 | -38.41 | 38.98 | -5.72 | -194.7 | -169.81 | 4.51 | 424.42 | 213.19 | 9.32 | 177.41 | 493.63 | -0.4 | -124.39 | -111.43 | 0 | 0 | 0 | -0.35 | -117.04 | -109.69 | 8.26 | 818.26 | 30.7 | 5.34 | 139.46 | 12.42 | 2.78 | -12.58 | 7.75 | 0.21 | 5.0 | 10.53 | 139.14 | 175.05 | 97.79 |
| 22Q3 (15) | -10.4 | -620.0 | 28.42 | -1.64 | -43.86 | -9.33 | 6.04 | 263.69 | -62.99 | 0.86 | 174.78 | 253.57 | -12.04 | -1500.0 | 24.89 | 1.64 | 40.17 | 20.59 | 0 | 0 | 0 | 2.04 | 14.65 | 8.39 | -1.15 | 84.69 | 79.28 | 2.23 | 154.39 | 143.98 | 3.18 | 16.91 | 31.95 | 0.2 | 0.0 | 5.26 | -185.38 | 0 | 0 |
| 22Q2 (14) | 2.0 | 173.97 | 110.17 | -1.14 | 30.06 | 16.18 | -3.69 | -131.17 | -117.95 | -1.15 | -259.38 | 36.46 | 0.86 | 195.56 | 104.09 | 1.17 | -29.52 | -12.69 | 0 | 0 | 0 | 1.78 | -19.21 | -12.89 | -7.51 | -329.14 | -75000.0 | -4.1 | -600.0 | -13766.67 | 2.72 | 6.25 | 17.75 | 0.2 | 0.0 | -9.09 | 0.00 | -100.0 | 100.0 |
| 22Q1 (13) | 0.73 | -86.2 | 111.3 | -1.63 | 56.18 | -154.69 | 11.84 | 658.49 | 133.53 | -0.32 | -122.22 | 70.09 | -0.9 | -157.32 | 87.32 | 1.66 | -52.57 | 127.4 | 0 | 0 | 0 | 2.21 | -38.62 | 119.63 | -1.75 | -127.69 | -324.36 | 0.82 | -82.74 | 20.59 | 2.56 | -0.78 | 11.79 | 0.2 | 5.26 | 0.0 | 20.39 | -71.01 | 110.01 |
| 21Q4 (12) | 5.29 | 136.41 | -61.81 | -3.72 | -148.0 | -89.8 | -2.12 | -112.99 | 85.34 | 1.44 | 357.14 | 142.35 | 1.57 | 109.79 | -86.8 | 3.5 | 157.35 | 39.44 | 0 | 0 | -100.0 | 3.59 | 90.67 | 39.23 | 6.32 | 213.87 | -9.59 | 4.75 | 193.69 | -2.86 | 2.58 | 7.05 | 10.73 | 0.19 | 0.0 | -59.57 | 70.35 | 0 | -60.94 |
| 21Q3 (11) | -14.53 | 26.09 | -437.91 | -1.5 | -10.29 | 50.98 | 16.32 | -20.62 | 1107.41 | -0.56 | 69.06 | -135.0 | -16.03 | 23.74 | -1392.74 | 1.36 | 1.49 | -39.82 | 0 | 0 | 100.0 | 1.88 | -7.86 | -37.66 | -5.55 | -55400.0 | -199.82 | -5.07 | -17000.0 | -212.42 | 2.41 | 4.33 | 6.17 | 0.19 | -13.64 | 171.43 | 0.00 | 100.0 | -100.0 |
| 21Q2 (10) | -19.66 | -204.33 | -334.61 | -1.36 | -112.5 | -7.94 | 20.56 | 305.52 | 507.13 | -1.81 | -69.16 | -8950.0 | -21.02 | -196.06 | -395.22 | 1.34 | 83.56 | 14.53 | 0 | 0 | 0 | 2.05 | 103.68 | -1.6 | -0.01 | -101.28 | 99.16 | 0.03 | -95.59 | 133.33 | 2.31 | 0.87 | 4.52 | 0.22 | 10.0 | 120.0 | -767.97 | -276.85 | -303.45 |
| 21Q1 (9) | -6.46 | -146.64 | -323.53 | -0.64 | 67.35 | 96.73 | 5.07 | 135.06 | -70.09 | -1.07 | 68.53 | -211.46 | -7.1 | -159.71 | 57.38 | 0.73 | -70.92 | -60.96 | 0 | -100.0 | 0 | 1.00 | -61.09 | -70.28 | 0.78 | -88.84 | 137.86 | 0.68 | -86.09 | 126.98 | 2.29 | -1.72 | -1.29 | 0.2 | -57.45 | 185.71 | -203.79 | -213.15 | 0 |
| 20Q4 (8) | 13.85 | 222.09 | 37.67 | -1.96 | 35.95 | -50.77 | -14.46 | -792.59 | -97.81 | -3.4 | -312.5 | -1460.0 | 11.89 | 858.87 | 35.73 | 2.51 | 11.06 | 97.64 | 0.55 | 200.0 | 0 | 2.58 | -14.62 | 67.87 | 6.99 | 25.72 | -28.96 | 4.89 | 8.43 | -30.54 | 2.33 | 2.64 | -10.73 | 0.47 | 571.43 | 840.0 | 180.10 | 186.91 | 73.66 |
| 20Q3 (7) | 4.3 | -48.69 | 55.8 | -3.06 | -142.86 | -31.9 | -1.62 | 67.92 | -1250.0 | 1.6 | 8100.0 | 1166.67 | 1.24 | -82.58 | 181.82 | 2.26 | 93.16 | 1.8 | -0.55 | 0 | 0 | 3.02 | 45.42 | -16.13 | 5.56 | 567.23 | 25.51 | 4.51 | 5111.11 | 32.26 | 2.27 | 2.71 | 5.09 | 0.07 | -30.0 | 40.0 | 62.77 | -83.37 | 27.82 |
| 20Q2 (6) | 8.38 | 189.97 | 243.74 | -1.26 | 93.55 | 38.24 | -5.05 | -129.79 | -213.74 | -0.02 | -102.08 | 90.91 | 7.12 | 142.74 | 190.47 | 1.17 | -37.43 | -43.75 | 0 | 0 | 0 | 2.08 | -38.48 | -43.89 | -1.19 | 42.23 | -179.33 | -0.09 | 96.43 | -104.05 | 2.21 | -4.74 | 16.32 | 0.1 | 42.86 | 100.0 | 377.48 | 0 | 370.0 |
| 20Q1 (5) | 2.89 | -71.27 | 18.44 | -19.55 | -1403.85 | -3788.68 | 16.95 | 331.87 | 343.72 | 0.96 | 284.0 | 41.18 | -16.66 | -290.18 | -660.94 | 1.87 | 47.24 | 105.49 | 0 | 0 | 0 | 3.38 | 119.76 | 98.14 | -2.06 | -120.93 | -743.75 | -2.52 | -135.8 | -1069.23 | 2.32 | -11.11 | 22.75 | 0.07 | 40.0 | 40.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 10.06 | 264.49 | 0.0 | -1.3 | 43.97 | 0.0 | -7.31 | -5991.67 | 0.0 | 0.25 | 266.67 | 0.0 | 8.76 | 1890.91 | 0.0 | 1.27 | -42.79 | 0.0 | 0 | 0 | 0.0 | 1.54 | -57.34 | 0.0 | 9.84 | 122.12 | 0.0 | 7.04 | 106.45 | 0.0 | 2.61 | 20.83 | 0.0 | 0.05 | 0.0 | 0.0 | 103.71 | 111.18 | 0.0 |
| 19Q3 (3) | 2.76 | 147.34 | 0.0 | -2.32 | -13.73 | 0.0 | -0.12 | -102.7 | 0.0 | -0.15 | 31.82 | 0.0 | 0.44 | 105.59 | 0.0 | 2.22 | 6.73 | 0.0 | 0 | 0 | 0.0 | 3.60 | -2.71 | 0.0 | 4.43 | 195.33 | 0.0 | 3.41 | 53.6 | 0.0 | 2.16 | 13.68 | 0.0 | 0.05 | 0.0 | 0.0 | 49.11 | 135.13 | 0.0 |
| 19Q2 (2) | -5.83 | -338.93 | 0.0 | -2.04 | -484.91 | 0.0 | 4.44 | 16.23 | 0.0 | -0.22 | -132.35 | 0.0 | -7.87 | -364.98 | 0.0 | 2.08 | 128.57 | 0.0 | 0 | 0 | 0.0 | 3.70 | 117.25 | 0.0 | 1.5 | 368.75 | 0.0 | 2.22 | 753.85 | 0.0 | 1.9 | 0.53 | 0.0 | 0.05 | 0.0 | 0.0 | -139.81 | -226.06 | 0.0 |
| 19Q1 (1) | 2.44 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 2.97 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 110.91 | 0.0 | 0.0 |
