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) | 41.3 | -15.77 | -45.7 | 0 | -3.95 | 0 | 5.35 | 0 | -4.4 | 0 | 44.33 | -37.43 | -0.69 | 0 | 10.51 | -34.82 | 19.88 | 19.9 | 9.22 | -63.41 | 35.43 | 20.43 | 0.22 | 22.22 | 92.04 | 2.88 |
| 2022 (9) | 49.03 | 32.98 | -58.38 | 0 | 7.42 | -54.76 | -2.54 | 0 | -9.35 | 0 | 70.85 | 3.05 | -0.38 | 0 | 16.13 | 5.55 | 16.58 | -63.75 | 25.2 | -36.41 | 29.42 | 6.48 | 0.18 | 28.57 | 89.47 | 63.56 |
| 2021 (8) | 36.87 | -50.96 | -62.41 | 0 | 16.4 | 0 | -3.83 | 0 | -25.54 | 0 | 68.75 | 67.97 | 2.51 | 0 | 15.28 | 49.63 | 45.74 | -8.85 | 39.63 | 6.3 | 27.63 | 3.14 | 0.14 | 40.0 | 54.70 | -53.31 |
| 2020 (7) | 75.19 | 2.69 | -40.7 | 0 | -26.59 | 0 | 0.31 | -87.4 | 34.49 | -39.47 | 40.93 | 115.08 | -3.21 | 0 | 10.21 | 116.77 | 50.18 | 42.84 | 37.28 | 61.81 | 26.79 | 5.93 | 0.1 | -9.09 | 117.17 | -22.48 |
| 2019 (6) | 73.22 | 28.61 | -16.24 | 0 | -39.77 | 0 | 2.46 | 0 | 56.98 | 29.53 | 19.03 | -63.87 | -1.99 | 0 | 4.71 | -63.16 | 35.13 | 22.88 | 23.04 | -38.43 | 25.29 | 27.34 | 0.11 | -82.54 | 151.16 | 53.76 |
| 2018 (5) | 56.93 | 380.42 | -12.94 | 0 | -51.19 | 0 | -1.76 | 0 | 43.99 | 0 | 52.67 | 0.23 | -5.51 | 0 | 12.79 | 3.84 | 28.59 | 25.95 | 37.42 | 160.77 | 19.86 | -11.14 | 0.63 | 28.57 | 98.31 | 208.53 |
| 2017 (4) | 11.85 | -68.32 | -52.07 | 0 | 27.91 | 0 | -7.17 | 0 | -40.22 | 0 | 52.55 | 65.36 | -1.98 | 0 | 12.32 | 55.36 | 22.7 | 18.79 | 14.35 | 10.64 | 22.35 | -3.08 | 0.49 | -12.5 | 31.86 | -68.84 |
| 2016 (3) | 37.41 | 5.2 | -23.27 | 0 | -5.29 | 0 | 6.04 | 0 | 14.14 | 698.87 | 31.78 | -11.2 | -1.47 | 0 | 7.93 | -3.89 | 19.11 | 7.48 | 12.97 | 10.76 | 23.06 | 2.17 | 0.56 | -8.2 | 102.24 | 0.31 |
| 2015 (2) | 35.56 | -0.06 | -33.79 | 0 | 9.58 | 0 | -5.55 | 0 | 1.77 | -82.51 | 35.79 | 41.41 | -0.39 | 0 | 8.25 | 46.23 | 17.78 | 36.14 | 11.71 | 55.72 | 22.57 | 7.17 | 0.61 | 5.17 | 101.92 | -16.47 |
| 2014 (1) | 35.58 | -8.49 | -25.46 | 0 | -6.58 | 0 | 2.25 | -30.34 | 10.12 | -38.26 | 25.31 | 3.99 | -0.19 | 0 | 5.64 | 1.42 | 13.06 | -21.09 | 7.52 | -37.44 | 21.06 | 4.99 | 0.58 | 9.43 | 122.02 | 2.34 |
| 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) | 17.22 | 272.73 | -33.31 | -6.16 | 51.57 | 71.86 | -4.7 | -266.08 | 16.96 | 1.4 | 180.0 | 167.31 | 11.06 | 236.54 | 181.42 | 6.49 | -47.41 | -69.52 | -0.53 | -960.0 | -1225.0 | 5.75 | -51.85 | -71.63 | 8.9 | 79.44 | 136.7 | 4.66 | 261.24 | 47.94 | 9.48 | 0.21 | 27.94 | 0.06 | 0.0 | 50.0 | 121.27 | 183.75 | -50.22 |
| 23Q3 (19) | 4.62 | -51.01 | 550.7 | -12.72 | 25.83 | 29.53 | 2.83 | -43.51 | 1986.67 | 0.5 | -50.0 | -36.71 | -8.1 | -4.92 | 53.29 | 12.34 | -23.73 | -30.79 | -0.05 | 0.0 | 70.59 | 11.95 | -23.37 | -28.85 | 4.96 | 197.01 | 1178.26 | 1.29 | 714.29 | -42.41 | 9.46 | 2.27 | 28.01 | 0.06 | 20.0 | 20.0 | 42.74 | -58.8 | 482.68 |
| 23Q2 (18) | 9.43 | -6.08 | -31.67 | -17.15 | -77.17 | -241.63 | 5.01 | 170.76 | 25.56 | 1.0 | -59.18 | 145.25 | -7.72 | -2244.44 | -187.93 | 16.18 | 73.79 | -11.73 | -0.05 | 0.0 | -112.5 | 15.59 | 70.53 | -1.95 | 1.67 | -61.52 | -68.9 | -0.21 | -106.03 | -101.69 | 9.25 | 27.94 | 26.02 | 0.05 | 0.0 | 25.0 | 103.74 | 11.18 | 48.69 |
| 23Q1 (17) | 10.04 | -61.12 | 15.4 | -9.68 | 55.78 | 27.82 | -7.08 | -25.09 | -176.62 | 2.45 | 217.79 | 152.58 | 0.36 | -90.84 | 107.64 | 9.31 | -56.27 | -30.57 | -0.05 | -25.0 | 91.07 | 9.14 | -54.9 | -23.08 | 4.34 | 15.43 | -45.06 | 3.48 | 10.48 | -53.1 | 7.23 | -2.43 | -0.69 | 0.05 | 25.0 | 0.0 | 93.31 | -61.69 | 58.2 |
| 22Q4 (16) | 25.82 | 3536.62 | 83.12 | -21.89 | -21.27 | -134.87 | -5.66 | -3673.33 | -9.27 | -2.08 | -363.29 | -121.28 | 3.93 | 122.66 | -17.78 | 21.29 | 19.41 | 93.19 | -0.04 | 76.47 | -102.78 | 20.28 | 20.74 | 121.03 | 3.76 | 917.39 | -58.18 | 3.15 | 40.62 | -60.23 | 7.41 | 0.27 | 2.77 | 0.04 | -20.0 | 33.33 | 243.58 | 3220.99 | 161.9 |
| 22Q3 (15) | 0.71 | -94.86 | -82.97 | -18.05 | -259.56 | -27.29 | -0.15 | -103.76 | -116.85 | 0.79 | 135.75 | 246.3 | -17.34 | -297.49 | -73.23 | 17.83 | -2.73 | 4.09 | -0.17 | -142.5 | 37.04 | 16.79 | 5.59 | 9.22 | -0.46 | -108.57 | -106.34 | 2.24 | -81.94 | -71.06 | 7.39 | 0.68 | 5.87 | 0.05 | 25.0 | 25.0 | 7.33 | -89.49 | -74.04 |
| 22Q2 (14) | 13.8 | 58.62 | 48.55 | -5.02 | 62.57 | 78.92 | 3.99 | -56.82 | -80.61 | -2.21 | -327.84 | -169.06 | 8.78 | 286.41 | 160.47 | 18.33 | 36.69 | -30.44 | 0.4 | 171.43 | -84.13 | 15.90 | 33.78 | -30.32 | 5.37 | -32.03 | -64.62 | 12.4 | 67.12 | 7.36 | 7.34 | 0.82 | 8.26 | 0.04 | -20.0 | 0.0 | 69.77 | 18.28 | 37.96 |
| 22Q1 (13) | 8.7 | -38.3 | -6.55 | -13.41 | -43.88 | 11.19 | 9.24 | 278.38 | 9140.0 | 0.97 | 203.19 | 117.48 | -4.71 | -198.54 | 18.65 | 13.41 | 21.69 | -5.83 | -0.56 | -138.89 | 52.94 | 11.89 | 29.6 | -14.12 | 7.9 | -12.12 | -44.79 | 7.42 | -6.31 | -40.26 | 7.28 | 0.97 | 9.31 | 0.05 | 66.67 | 66.67 | 58.98 | -36.58 | 21.07 |
| 21Q4 (12) | 14.1 | 238.13 | -46.1 | -9.32 | 34.27 | 35.81 | -5.18 | -682.02 | -119.49 | -0.94 | -74.07 | -256.67 | 4.78 | 147.75 | -58.93 | 11.02 | -35.67 | -33.89 | 1.44 | 633.33 | 2500.0 | 9.17 | -40.34 | -38.59 | 8.99 | 23.83 | -39.62 | 7.92 | 2.33 | -28.65 | 7.21 | 3.3 | 8.58 | 0.03 | -25.0 | -25.0 | 93.01 | 229.21 | -36.79 |
| 21Q3 (11) | 4.17 | -55.11 | -65.9 | -14.18 | 40.45 | 0.98 | 0.89 | -95.68 | 111.6 | -0.54 | -116.88 | -158.06 | -10.01 | 31.06 | -378.95 | 17.13 | -34.99 | 52.67 | -0.27 | -110.71 | 91.43 | 15.38 | -32.63 | 40.63 | 7.26 | -52.17 | -37.36 | 7.74 | -32.99 | -15.5 | 6.98 | 2.95 | 5.44 | 0.04 | 0.0 | 100.0 | 28.25 | -44.13 | -63.5 |
| 21Q2 (10) | 9.29 | -0.21 | -51.31 | -23.81 | -57.68 | -285.9 | 20.58 | 20480.0 | 219.44 | 3.2 | 157.66 | -29.82 | -14.52 | -150.78 | -212.47 | 26.35 | 85.04 | 304.76 | 2.52 | 311.76 | 0 | 22.82 | 64.88 | 235.8 | 15.18 | 6.08 | 35.41 | 11.55 | -7.0 | 44.01 | 6.78 | 1.8 | 0.59 | 0.04 | 33.33 | 100.0 | 50.57 | 3.8 | -60.83 |
| 21Q1 (9) | 9.31 | -64.41 | -47.46 | -15.1 | -3.99 | -164.91 | 0.1 | 104.24 | -85.07 | -5.55 | -1025.0 | 3.81 | -5.79 | -149.74 | -148.17 | 14.24 | -14.58 | 118.07 | -1.19 | -1883.33 | -11800.0 | 13.84 | -7.34 | 92.38 | 14.31 | -3.9 | 14.57 | 12.42 | 11.89 | 38.15 | 6.66 | 0.3 | -1.77 | 0.03 | -25.0 | 0.0 | 48.72 | -66.89 | -56.56 |
| 20Q4 (8) | 26.16 | 113.9 | -8.95 | -14.52 | -1.4 | -175.0 | -2.36 | 69.23 | 88.65 | 0.6 | -35.48 | -57.14 | 11.64 | 656.94 | -50.36 | 16.67 | 48.57 | 210.43 | -0.06 | 98.1 | 40.0 | 14.94 | 36.63 | 219.86 | 14.89 | 28.47 | 9.65 | 11.1 | 21.18 | 43.78 | 6.64 | 0.3 | -0.6 | 0.04 | 100.0 | 33.33 | 147.13 | 90.08 | -26.1 |
| 20Q3 (7) | 12.23 | -35.9 | -59.0 | -14.32 | -132.09 | -217.52 | -7.67 | 55.48 | 21.41 | 0.93 | -79.61 | -95.31 | -2.09 | -116.19 | -108.25 | 11.22 | 72.35 | 128.98 | -3.15 | 0 | -31400.0 | 10.93 | 60.86 | 123.74 | 11.59 | 3.39 | 37.81 | 9.16 | 14.21 | 31.99 | 6.62 | -1.78 | -1.49 | 0.02 | 0.0 | 0.0 | 77.41 | -40.04 | -64.5 |
| 20Q2 (6) | 19.08 | 7.67 | 207.74 | -6.17 | -8.25 | 5.51 | -17.23 | -2671.64 | -950.61 | 4.56 | 179.03 | 142.03 | 12.91 | 7.4 | 4012.12 | 6.51 | -0.31 | 61.14 | 0 | 100.0 | 100.0 | 6.80 | -5.54 | 63.91 | 11.21 | -10.25 | 48.87 | 8.02 | -10.79 | 100.5 | 6.74 | -0.59 | 0.3 | 0.02 | -33.33 | 0.0 | 129.09 | 15.11 | 123.62 |
| 20Q1 (5) | 17.72 | -38.32 | 109.46 | -5.7 | -7.95 | -7225.0 | 0.67 | 103.22 | 108.85 | -5.77 | -512.14 | 26.96 | 12.02 | -48.74 | 40.75 | 6.53 | 21.6 | 38.05 | -0.01 | 90.0 | 0.0 | 7.20 | 54.07 | 38.74 | 12.49 | -8.03 | 122.64 | 8.99 | 16.45 | 105.25 | 6.78 | 1.5 | 31.14 | 0.03 | 0.0 | 50.0 | 112.15 | -43.67 | 26.87 |
| 19Q4 (4) | 28.73 | -3.69 | 0.0 | -5.28 | -17.07 | 0.0 | -20.8 | -113.11 | 0.0 | 1.4 | -92.94 | 0.0 | 23.45 | -7.39 | 0.0 | 5.37 | 9.59 | 0.0 | -0.1 | -900.0 | 0.0 | 4.67 | -4.43 | 0.0 | 13.58 | 61.47 | 0.0 | 7.72 | 11.24 | 0.0 | 6.68 | -0.6 | 0.0 | 0.03 | 50.0 | 0.0 | 199.10 | -8.69 | 0.0 |
| 19Q3 (3) | 29.83 | 381.13 | 0.0 | -4.51 | 30.93 | 0.0 | -9.76 | -495.12 | 0.0 | 19.82 | 282.67 | 0.0 | 25.32 | 7772.73 | 0.0 | 4.9 | 21.29 | 0.0 | -0.01 | 99.47 | 0.0 | 4.89 | 17.85 | 0.0 | 8.41 | 11.69 | 0.0 | 6.94 | 73.5 | 0.0 | 6.72 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 218.06 | 277.73 | 0.0 |
| 19Q2 (2) | 6.2 | -26.71 | 0.0 | -6.53 | -8262.5 | 0.0 | -1.64 | 78.34 | 0.0 | -10.85 | -37.34 | 0.0 | -0.33 | -103.86 | 0.0 | 4.04 | -14.59 | 0.0 | -1.88 | -18700.0 | 0.0 | 4.15 | -20.05 | 0.0 | 7.53 | 34.22 | 0.0 | 4.0 | -8.68 | 0.0 | 6.72 | 29.98 | 0.0 | 0.02 | 0.0 | 0.0 | 57.73 | -34.7 | 0.0 |
| 19Q1 (1) | 8.46 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -7.57 | 0.0 | 0.0 | -7.9 | 0.0 | 0.0 | 8.54 | 0.0 | 0.0 | 4.73 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 5.19 | 0.0 | 0.0 | 5.61 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 5.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 88.40 | 0.0 | 0.0 |
