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) | 56.2 | 284.4 | -15.88 | 0 | -35.55 | 0 | -0.16 | 0 | 40.32 | 0 | 9.37 | -50.76 | 0 | 0 | 2.72 | -44.8 | 12.95 | 460.61 | 8.81 | 160.65 | 17.97 | -1.75 | 0.15 | 7.14 | 208.69 | 211.32 |
| 2022 (9) | 14.62 | 0 | -14.88 | 0 | -1.65 | 0 | -1.17 | 0 | -0.26 | 0 | 19.03 | -10.11 | 0 | 0 | 4.93 | -18.77 | 2.31 | -86.73 | 3.38 | -63.18 | 18.29 | 18.84 | 0.14 | -41.67 | 67.03 | 0 |
| 2021 (8) | -11.41 | 0 | -29.16 | 0 | 16.97 | 0 | 3.83 | -55.26 | -40.57 | 0 | 21.17 | 57.99 | 0 | 0 | 6.07 | 37.0 | 17.41 | 13.35 | 9.18 | -5.56 | 15.39 | 4.69 | 0.24 | 0.0 | -45.99 | 0 |
| 2020 (7) | 27.89 | 102.25 | -13.44 | 0 | -3.21 | 0 | 8.56 | 0 | 14.45 | 0 | 13.4 | -56.18 | 0 | 0 | 4.43 | -53.48 | 15.36 | 22.39 | 9.72 | -4.14 | 14.7 | 1.38 | 0.24 | 20.0 | 113.10 | 103.72 |
| 2019 (6) | 13.79 | -33.54 | -47.37 | 0 | 9.88 | 0 | -0.88 | 0 | -33.58 | 0 | 30.58 | 60.52 | 0 | 0 | 9.52 | 57.52 | 12.55 | 120.18 | 10.14 | 47.17 | 14.5 | 20.73 | 0.2 | -66.1 | 55.52 | -47.86 |
| 2018 (5) | 20.75 | 0 | -5.54 | 0 | -12.2 | 0 | 0.13 | 0 | 15.21 | 0 | 19.05 | -34.78 | 0.46 | 0 | 6.04 | -36.84 | 5.7 | -51.65 | 6.89 | 109.42 | 12.01 | 12.45 | 0.59 | 34.09 | 106.46 | 0 |
| 2017 (4) | -6.51 | 0 | -26.26 | 0 | -15.79 | 0 | -0.28 | 0 | -32.77 | 0 | 29.21 | 43.68 | -3.75 | 0 | 9.57 | 38.79 | 11.79 | -64.82 | 3.29 | -89.36 | 10.68 | 0.0 | 0.44 | 10.0 | -45.18 | 0 |
| 2016 (3) | 44.75 | -19.22 | -24.2 | 0 | -5.11 | 0 | -0.01 | 0 | 20.55 | -12.74 | 20.33 | 18.47 | -1.44 | 0 | 6.89 | 25.49 | 33.51 | -10.16 | 30.92 | -10.82 | 10.68 | -4.56 | 0.4 | 25.0 | 106.55 | -11.18 |
| 2015 (2) | 55.4 | 33.21 | -31.85 | 0 | -3.63 | 0 | 0.11 | -92.2 | 23.55 | 266.25 | 17.16 | 26.64 | -8.03 | 0 | 5.49 | 34.96 | 37.3 | -13.22 | 34.67 | -5.71 | 11.19 | 2.38 | 0.32 | -20.0 | 119.97 | 38.74 |
| 2014 (1) | 41.59 | -9.33 | -35.16 | 0 | 6.14 | 0 | 1.41 | 0 | 6.43 | -52.26 | 13.55 | -36.98 | -2.62 | 0 | 4.07 | -38.57 | 42.98 | 1.8 | 36.77 | 13.56 | 10.93 | 13.74 | 0.4 | 17.65 | 86.47 | -20.21 |
| 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) | 14.35 | -13.87 | -31.11 | -1.77 | 66.92 | -150.14 | -12.9 | 3.8 | 19.48 | -1.31 | -236.46 | -322.58 | 12.58 | 11.23 | -48.36 | 2.24 | -13.51 | -30.22 | 0 | 0 | 0 | 2.62 | -9.55 | -31.92 | 6.42 | 11.27 | 316.16 | 4.43 | 3.02 | 182.19 | 4.47 | -1.54 | -15.66 | 0.04 | 0.0 | 0.0 | 160.51 | -14.44 | 0 |
| 23Q3 (19) | 16.66 | 7.55 | 8.68 | -5.35 | -242.95 | 36.46 | -13.41 | -227.87 | 25.46 | 0.96 | 157.14 | 54.84 | 11.31 | -18.81 | 63.68 | 2.59 | 31.47 | -54.0 | 0 | 0 | 0 | 2.89 | 27.77 | -46.77 | 5.77 | 101.75 | 5145.45 | 4.3 | 11.11 | 86.15 | 4.54 | 1.11 | 3.42 | 0.04 | 0.0 | 0.0 | 187.61 | 1.74 | -17.51 |
| 23Q2 (18) | 15.49 | 59.69 | 414.2 | -1.56 | 78.36 | 65.94 | -4.09 | 20.58 | -131.93 | -1.68 | -189.84 | -530.77 | 13.93 | 459.44 | 246.48 | 1.97 | -23.35 | -64.7 | 0 | 0 | 0 | 2.26 | -27.61 | -57.61 | 2.86 | 235.55 | -7.14 | 3.87 | 201.84 | -15.5 | 4.49 | 0.22 | 0.0 | 0.04 | 0.0 | 0.0 | 184.40 | -86.31 | 440.76 |
| 23Q1 (17) | 9.7 | -53.43 | 158.43 | -7.21 | -304.25 | -33.03 | -5.15 | 67.85 | -126.34 | 1.87 | 703.23 | 200.0 | 2.49 | -89.78 | 111.31 | 2.57 | -19.94 | -44.25 | 0 | 0 | 0 | 3.13 | -18.62 | -35.92 | -2.11 | 28.96 | -200.96 | -3.8 | 29.5 | -303.21 | 4.48 | -15.47 | 9.0 | 0.04 | 0.0 | 100.0 | 1347.22 | 0 | 586.95 |
| 22Q4 (16) | 20.83 | 35.88 | 4744.19 | 3.53 | 141.92 | 185.27 | -16.02 | 10.95 | -1332.31 | -0.31 | -150.0 | -116.49 | 24.36 | 252.53 | 756.6 | 3.21 | -42.98 | -66.46 | 0 | 0 | 0 | 3.84 | -29.28 | -66.83 | -2.97 | -2800.0 | -790.7 | -5.39 | -333.33 | -33.09 | 5.3 | 20.73 | 25.0 | 0.04 | 0.0 | 33.33 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 15.33 | 410.95 | 1012.5 | -8.42 | -83.84 | -2451.52 | -17.99 | -240.44 | -852.72 | 0.62 | 58.97 | -60.26 | 6.91 | 172.66 | 443.78 | 5.63 | 0.9 | 114.89 | 0 | 0 | 0 | 5.43 | 1.75 | 84.71 | 0.11 | -96.43 | -95.07 | 2.31 | -49.56 | 5.96 | 4.39 | -2.23 | 16.45 | 0.04 | 0.0 | -60.0 | 227.45 | 520.29 | 919.08 |
| 22Q2 (14) | -4.93 | 70.3 | 14.71 | -4.58 | 15.5 | 47.9 | 12.81 | -34.48 | 151.18 | 0.39 | 120.86 | -73.47 | -9.51 | 56.81 | 34.73 | 5.58 | 21.04 | 13.88 | 0 | 0 | 0 | 5.34 | 9.44 | -0.18 | 3.08 | 47.37 | -53.96 | 4.58 | 144.92 | 8.53 | 4.49 | 9.25 | 21.68 | 0.04 | 100.0 | -20.0 | -54.12 | 80.44 | 25.47 |
| 22Q1 (13) | -16.6 | -3960.47 | -279.0 | -5.42 | -30.92 | 65.91 | 19.55 | 1403.85 | 138.71 | -1.87 | -199.47 | -73.15 | -22.02 | -493.53 | -8.58 | 4.61 | -51.83 | 12.99 | 0 | 0 | 0 | 4.88 | -57.87 | 2.41 | 2.09 | 386.05 | -74.1 | 1.87 | 146.17 | -72.62 | 4.11 | -3.07 | 11.68 | 0.02 | -33.33 | -60.0 | -276.67 | -241.55 | -567.03 |
| 21Q4 (12) | 0.43 | 125.6 | -95.52 | -4.14 | -1154.55 | 15.68 | 1.3 | -45.61 | 117.26 | 1.88 | 20.51 | -70.9 | -3.71 | -84.58 | -179.1 | 9.57 | 265.27 | 243.01 | 0 | 0 | 0 | 11.58 | 293.78 | 240.56 | 0.43 | -80.72 | -93.6 | -4.05 | -285.78 | -211.57 | 4.24 | 12.47 | 10.13 | 0.03 | -70.0 | -50.0 | 195.45 | 803.87 | 53.51 |
| 21Q3 (11) | -1.68 | 70.93 | -110.47 | -0.33 | 96.25 | 96.47 | 2.39 | -53.14 | -53.23 | 1.56 | 6.12 | -38.34 | -2.01 | 86.2 | -130.09 | 2.62 | -46.53 | -25.78 | 0 | 0 | 0 | 2.94 | -45.01 | -30.32 | 2.23 | -66.67 | -74.25 | 2.18 | -48.34 | -67.66 | 3.77 | 2.17 | 2.72 | 0.1 | 100.0 | 42.86 | -27.77 | 61.76 | -118.14 |
| 21Q2 (10) | -5.78 | -31.96 | -168.89 | -8.79 | 44.72 | 37.79 | 5.1 | -37.73 | 444.59 | 1.47 | 236.11 | 359.38 | -14.57 | 28.16 | -153.83 | 4.9 | 20.1 | -11.07 | 0 | 0 | 0 | 5.35 | 12.27 | -29.39 | 6.69 | -17.1 | 20.76 | 4.22 | -38.21 | -8.26 | 3.69 | 0.27 | 2.79 | 0.05 | 0.0 | -16.67 | -72.61 | -75.07 | -171.4 |
| 21Q1 (9) | -4.38 | -145.62 | 28.78 | -15.9 | -223.83 | -206.28 | 8.19 | 208.76 | 1070.0 | -1.08 | -116.72 | -44.0 | -20.28 | -532.41 | -330.19 | 4.08 | 46.24 | 159.87 | 0 | 0 | 0 | 4.76 | 40.09 | 94.78 | 8.07 | 20.09 | 245.14 | 6.83 | 88.15 | 230.1 | 3.68 | -4.42 | 2.79 | 0.05 | -16.67 | 0.0 | -41.48 | -132.58 | 0 |
| 20Q4 (8) | 9.6 | -40.15 | -3.42 | -4.91 | 47.54 | 50.15 | -7.53 | -247.36 | -114.53 | 6.46 | 155.34 | 226.26 | 4.69 | -29.79 | 5111.11 | 2.79 | -20.96 | -70.1 | 0 | 0 | 100.0 | 3.40 | -19.43 | -72.84 | 6.72 | -22.4 | 185.96 | 3.63 | -46.14 | 450.0 | 3.85 | 4.9 | 5.77 | 0.06 | -14.29 | -14.29 | 127.32 | -16.81 | -44.02 |
| 20Q3 (7) | 16.04 | 91.18 | 846.05 | -9.36 | 33.76 | 58.16 | 5.11 | 445.27 | -29.03 | 2.53 | 690.62 | 192.0 | 6.68 | 216.38 | 127.24 | 3.53 | -35.93 | -56.09 | 0 | 0 | 0 | 4.22 | -44.28 | -56.24 | 8.66 | 56.32 | 98.17 | 6.74 | 46.52 | 34.0 | 3.67 | 2.23 | 1.1 | 0.07 | 16.67 | 40.0 | 153.05 | 50.5 | 720.04 |
| 20Q2 (6) | 8.39 | 236.42 | 50.09 | -14.13 | -194.45 | -40.46 | -1.48 | -311.43 | -133.04 | 0.32 | 142.67 | 139.51 | -5.74 | -165.15 | -28.41 | 5.51 | 250.96 | -26.63 | 0 | 0 | 0 | 7.57 | 209.7 | -12.3 | 5.54 | 199.64 | 20.7 | 4.6 | 187.62 | -8.55 | 3.59 | 0.28 | -1.37 | 0.06 | 20.0 | 50.0 | 101.70 | 0 | 58.46 |
| 20Q1 (5) | -6.15 | -161.87 | -1600.0 | 14.96 | 251.88 | 393.91 | 0.7 | 119.94 | -58.82 | -0.75 | -137.88 | -181.52 | 8.81 | 9688.89 | 288.25 | 1.57 | -83.17 | -72.46 | 0 | 100.0 | 0 | 2.45 | -80.47 | -67.19 | -5.56 | -336.6 | -552.03 | -5.25 | -895.45 | -805.17 | 3.58 | -1.65 | 0.0 | 0.05 | -28.57 | 25.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 9.94 | 562.33 | 0.0 | -9.85 | 55.97 | 0.0 | -3.51 | -148.75 | 0.0 | 1.98 | 172.0 | 0.0 | 0.09 | 100.37 | 0.0 | 9.33 | 16.04 | 0.0 | -0.01 | 0 | 0.0 | 12.52 | 29.85 | 0.0 | 2.35 | -46.22 | 0.0 | 0.66 | -86.88 | 0.0 | 3.64 | 0.28 | 0.0 | 0.07 | 40.0 | 0.0 | 227.46 | 1021.48 | 0.0 |
| 19Q3 (3) | -2.15 | -138.46 | 0.0 | -22.37 | -122.37 | 0.0 | 7.2 | 60.71 | 0.0 | -2.75 | -239.51 | 0.0 | -24.52 | -448.55 | 0.0 | 8.04 | 7.06 | 0.0 | 0 | 0 | 0.0 | 9.64 | 11.67 | 0.0 | 4.37 | -4.79 | 0.0 | 5.03 | 0.0 | 0.0 | 3.63 | -0.27 | 0.0 | 0.05 | 25.0 | 0.0 | -24.68 | -138.46 | 0.0 |
| 19Q2 (2) | 5.59 | 1263.41 | 0.0 | -10.06 | -97.64 | 0.0 | 4.48 | 163.53 | 0.0 | -0.81 | -188.04 | 0.0 | -4.47 | 4.49 | 0.0 | 7.51 | 31.75 | 0.0 | 0 | 0 | 0.0 | 8.64 | 15.86 | 0.0 | 4.59 | 273.17 | 0.0 | 5.03 | 967.24 | 0.0 | 3.64 | 1.68 | 0.0 | 0.04 | 0.0 | 0.0 | 64.18 | 375.86 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | -5.09 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -4.68 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.45 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 13.49 | 0.0 | 0.0 |
