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) | 16.08 | 61.28 | -17.82 | 0 | 29.27 | 1189.43 | 1.19 | 128.85 | -1.74 | 0 | 20.42 | 16.69 | -0.3 | 0 | 8.41 | 9.52 | 6.08 | 3700.0 | 1.69 | 21.58 | 17.25 | 13.19 | 1.26 | 3.28 | 79.60 | 42.52 |
| 2022 (9) | 9.97 | -36.17 | -12.96 | 0 | 2.27 | 0 | 0.52 | 0 | -2.99 | 0 | 17.5 | -7.6 | 0 | 0 | 7.68 | -17.76 | 0.16 | -97.63 | 1.39 | -79.1 | 15.24 | 1.06 | 1.22 | 0.0 | 55.85 | -17.93 |
| 2021 (8) | 15.62 | -64.34 | -20.29 | 0 | -5.65 | 0 | -1.9 | 0 | -4.67 | 0 | 18.94 | 29.64 | -1.13 | 0 | 9.34 | 38.38 | 6.76 | -46.73 | 6.65 | 38.25 | 15.08 | 18.18 | 1.22 | 4.27 | 68.06 | -70.88 |
| 2020 (7) | 43.8 | 68.2 | -15.67 | 0 | -15.4 | 0 | -0.29 | 0 | 28.13 | 286.4 | 14.61 | -23.55 | 0 | 0 | 6.75 | -21.44 | 12.69 | -11.51 | 4.81 | -25.31 | 12.76 | 2.33 | 1.17 | -2.5 | 233.72 | 80.5 |
| 2019 (6) | 26.04 | 123.14 | -18.76 | 0 | -3.23 | 0 | -0.87 | 0 | 7.28 | 0 | 19.11 | -17.59 | 0 | 0 | 8.59 | -19.02 | 14.34 | -26.54 | 6.44 | -42.65 | 12.47 | 40.43 | 1.2 | 6.19 | 129.49 | 135.67 |
| 2018 (5) | 11.67 | -36.54 | -26.9 | 0 | 37.6 | 192.38 | -0.92 | 0 | -15.23 | 0 | 23.19 | 0.0 | 0 | 0 | 10.61 | -13.61 | 19.52 | -2.79 | 11.23 | 4.76 | 8.88 | 21.31 | 1.13 | 6.6 | 54.94 | -42.94 |
| 2017 (4) | 18.39 | 11.12 | -32.37 | 0 | 12.86 | 3.79 | -1.95 | 0 | -13.98 | 0 | 23.19 | 87.62 | 2.34 | 0 | 12.28 | 54.85 | 20.08 | 10.63 | 10.72 | -35.15 | 7.32 | 56.75 | 1.06 | 158.54 | 96.28 | 25.72 |
| 2016 (3) | 16.55 | 1326.72 | -25.7 | 0 | 12.39 | 82.47 | 1.45 | 291.89 | -9.15 | 0 | 12.36 | 13.29 | -5.14 | 0 | 7.93 | -16.7 | 18.15 | 49.75 | 16.53 | 138.18 | 4.67 | 15.31 | 0.41 | 485.71 | 76.58 | 630.2 |
| 2015 (2) | 1.16 | -47.03 | -6.56 | 0 | 6.79 | 92.9 | 0.37 | 0 | -5.4 | 0 | 10.91 | 1.02 | 1.06 | 0 | 9.52 | 18.33 | 12.12 | -12.68 | 6.94 | -39.23 | 4.05 | 26.17 | 0.07 | 75.0 | 10.49 | -29.74 |
| 2014 (1) | 2.19 | -89.75 | -16.34 | 0 | 3.52 | 104.65 | -1.36 | 0 | -14.15 | 0 | 10.8 | -25.21 | -0.52 | 0 | 8.05 | -38.39 | 13.88 | 3.5 | 11.42 | 12.18 | 3.21 | 26.38 | 0.04 | 100.0 | 14.93 | -91.1 |
| 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) | 21.72 | 710.11 | 550.3 | -6.08 | -0.5 | -169.03 | 11.86 | 667.46 | 436.65 | -0.52 | 42.22 | -135.37 | 15.64 | 262.75 | 1348.15 | 5.37 | 242.04 | 16.99 | -0.27 | 0 | 0 | 8.03 | 213.7 | 21.6 | 2.37 | 35.43 | 119.44 | 1.83 | 221.05 | -19.38 | 4.55 | 5.81 | 16.07 | 0.3 | 0.0 | 7.14 | 325.15 | 572.2 | 529.86 |
| 23Q3 (19) | -3.56 | -178.12 | -156.24 | -6.05 | -830.77 | 11.16 | -2.09 | -124.7 | -176.56 | -0.9 | -142.45 | 0.0 | -9.61 | -397.93 | -1902.08 | 1.57 | -70.27 | -66.81 | 0 | -100.0 | 0 | 2.56 | -70.02 | -61.82 | 1.75 | 19.05 | -12.94 | 0.57 | 575.0 | -35.96 | 4.3 | 3.61 | 12.86 | 0.3 | -9.09 | 11.11 | -68.86 | -134.55 | -154.06 |
| 23Q2 (18) | -1.28 | -62.03 | -5.79 | -0.65 | 87.1 | 64.67 | 8.46 | -23.37 | 1726.92 | 2.12 | 332.65 | 2750.0 | -1.93 | 66.9 | 36.72 | 5.28 | -35.61 | 33.67 | 0.05 | 162.5 | -28.57 | 8.54 | -45.14 | -16.38 | 1.47 | 200.0 | 164.19 | -0.12 | 79.66 | 89.66 | 4.15 | -2.12 | 10.37 | 0.33 | 0.0 | 10.0 | -29.36 | -47.9 | 29.64 |
| 23Q1 (17) | -0.79 | -123.65 | -152.32 | -5.04 | -123.01 | -144.66 | 11.04 | 399.55 | 613.49 | 0.49 | -66.67 | 1533.33 | -5.83 | -639.81 | -960.0 | 8.2 | 78.65 | 93.85 | -0.08 | 0 | -14.29 | 15.57 | 135.66 | 80.72 | 0.49 | -54.63 | 176.56 | -0.59 | -125.99 | 1.67 | 4.24 | 8.16 | 12.77 | 0.33 | 17.86 | -8.33 | -19.85 | -138.45 | -146.27 |
| 22Q4 (16) | 3.34 | -47.24 | 21.9 | -2.26 | 66.81 | -41.25 | 2.21 | -19.05 | -44.75 | 1.47 | 263.33 | 688.0 | 1.08 | 325.0 | -5.26 | 4.59 | -2.96 | -27.14 | 0 | 0 | 0 | 6.61 | -1.51 | -38.96 | 1.08 | -46.27 | -60.0 | 2.27 | 155.06 | -21.99 | 3.92 | 2.89 | -2.24 | 0.28 | 3.7 | -12.5 | 51.62 | -59.47 | 36.4 |
| 22Q3 (15) | 6.33 | 623.14 | 44.52 | -6.81 | -270.11 | 36.12 | 2.73 | 625.0 | 139.39 | -0.9 | -1025.0 | -52.54 | -0.48 | 84.26 | 92.36 | 4.73 | 19.75 | 38.3 | 0 | -100.0 | -100.0 | 6.71 | -34.33 | -9.97 | 2.01 | 187.77 | 93.27 | 0.89 | 176.72 | -45.73 | 3.81 | 1.33 | -8.41 | 0.27 | -10.0 | -12.9 | 127.36 | 405.25 | 77.67 |
| 22Q2 (14) | -1.21 | -180.13 | 55.02 | -1.84 | 10.68 | -247.17 | -0.52 | 75.81 | -118.31 | -0.08 | -366.67 | 80.95 | -3.05 | -454.55 | 5.28 | 3.95 | -6.62 | -25.19 | 0.07 | 200.0 | 126.92 | 10.21 | 18.56 | 5.0 | -2.29 | -257.81 | -233.14 | -1.16 | -93.33 | -296.61 | 3.76 | 0.0 | 9.94 | 0.3 | -16.67 | 20.0 | -41.72 | -197.26 | 33.92 |
| 22Q1 (13) | 1.51 | -44.89 | -86.51 | -2.06 | -28.75 | 72.53 | -2.15 | -153.75 | 61.33 | 0.03 | 112.0 | 104.76 | -0.55 | -148.25 | -114.91 | 4.23 | -32.86 | 7.36 | -0.07 | 0 | 93.81 | 8.61 | -20.4 | -3.05 | -0.64 | -123.7 | -149.23 | -0.6 | -120.62 | -139.47 | 3.76 | -6.23 | 7.74 | 0.36 | 12.5 | 9.09 | 42.90 | 13.35 | -79.53 |
| 21Q4 (12) | 2.74 | -37.44 | -83.65 | -1.6 | 84.99 | 70.37 | 4.0 | 157.72 | 168.61 | -0.25 | 57.63 | 77.27 | 1.14 | 118.15 | -89.96 | 6.3 | 84.21 | 68.9 | 0 | -100.0 | 0 | 10.82 | 45.26 | 116.62 | 2.7 | 159.62 | -46.85 | 2.91 | 77.44 | 32.27 | 4.01 | -3.61 | 24.92 | 0.32 | 3.23 | 3.23 | 37.85 | -47.21 | -87.08 |
| 21Q3 (11) | 4.38 | 262.83 | -64.07 | -10.66 | -1911.32 | -122.55 | -6.93 | -344.01 | -347.1 | -0.59 | -40.48 | -153.64 | -6.28 | -95.03 | -184.86 | 3.42 | -35.23 | -21.2 | 0.26 | 200.0 | 0 | 7.45 | -23.4 | -6.85 | 1.04 | -39.53 | -74.88 | 1.64 | 177.97 | -20.77 | 4.16 | 21.64 | 28.79 | 0.31 | 24.0 | -18.42 | 71.69 | 213.52 | -66.6 |
| 21Q2 (10) | -2.69 | -124.04 | -827.59 | -0.53 | 92.93 | 45.36 | 2.84 | 151.08 | 159.04 | -0.42 | 33.33 | -90.91 | -3.22 | -187.26 | -155.56 | 5.28 | 34.01 | 50.86 | -0.26 | 76.99 | 0 | 9.73 | 9.47 | 40.21 | 1.72 | 32.31 | -56.78 | 0.59 | -61.18 | -61.18 | 3.42 | -2.01 | 9.97 | 0.25 | -24.24 | 8.7 | -63.15 | -130.13 | -958.23 |
| 21Q1 (9) | 11.19 | -33.23 | -22.02 | -7.5 | -38.89 | -73.61 | -5.56 | 4.63 | -73.21 | -0.63 | 42.73 | 5.97 | 3.69 | -67.52 | -63.21 | 3.94 | 5.63 | 38.73 | -1.13 | 0 | 0 | 8.88 | 77.84 | 15.9 | 1.3 | -74.41 | 354.9 | 1.52 | -30.91 | 253.54 | 3.49 | 8.72 | 9.4 | 0.33 | 6.45 | 26.92 | 209.55 | -28.48 | -64.08 |
| 20Q4 (8) | 16.76 | 37.49 | -14.31 | -5.4 | -12.73 | -53900.0 | -5.83 | -276.13 | -126.85 | -1.1 | -200.0 | 1.79 | 11.36 | 53.51 | -41.89 | 3.73 | -14.06 | 1454.17 | 0 | 0 | 0 | 5.00 | -37.54 | 1178.59 | 5.08 | 22.71 | 50.3 | 2.2 | 6.28 | 41.94 | 3.21 | -0.62 | -1.23 | 0.31 | -18.42 | 6.9 | 293.01 | 36.53 | -23.75 |
| 20Q3 (7) | 12.19 | 4303.45 | 98.86 | -4.79 | -393.81 | 26.53 | -1.55 | 67.78 | -134.68 | 1.1 | 600.0 | -51.54 | 7.4 | 687.3 | 1997.44 | 4.34 | 24.0 | -21.38 | 0 | 0 | 0 | 8.00 | 15.29 | -20.25 | 4.14 | 4.02 | 27.38 | 2.07 | 36.18 | 54.48 | 3.23 | 3.86 | 0.94 | 0.38 | 65.22 | 15.15 | 214.61 | 3696.61 | 70.5 |
| 20Q2 (6) | -0.29 | -102.02 | -102.68 | -0.97 | 77.55 | 88.72 | -4.81 | -49.84 | 26.11 | -0.22 | 67.16 | 72.84 | -1.26 | -112.56 | -156.76 | 3.5 | 23.24 | -48.83 | 0 | 0 | 0 | 6.94 | -9.51 | -44.48 | 3.98 | 880.39 | -0.75 | 1.52 | 253.54 | 15.15 | 3.11 | -2.51 | -0.64 | 0.23 | -11.54 | -20.69 | -5.97 | -101.02 | -102.61 |
| 20Q1 (5) | 14.35 | -26.64 | 306.77 | -4.32 | -43100.0 | -19.67 | -3.21 | -24.9 | -38.36 | -0.67 | 40.18 | 4.29 | 10.03 | -48.7 | 195.07 | 2.84 | 1083.33 | -56.31 | 0 | 0 | 0 | 7.67 | 1862.0 | -39.66 | -0.51 | -115.09 | -113.82 | -0.99 | -163.87 | -144.59 | 3.19 | -1.85 | 10.38 | 0.26 | -10.34 | -10.34 | 583.33 | 51.8 | 553.89 |
| 19Q4 (4) | 19.56 | 219.09 | 0.0 | -0.01 | 99.85 | 0.0 | -2.57 | -157.49 | 0.0 | -1.12 | -149.34 | 0.0 | 19.55 | 5112.82 | 0.0 | 0.24 | -95.65 | 0.0 | 0 | 0 | 0.0 | 0.39 | -96.1 | 0.0 | 3.38 | 4.0 | 0.0 | 1.55 | 15.67 | 0.0 | 3.25 | 1.56 | 0.0 | 0.29 | -12.12 | 0.0 | 384.28 | 205.29 | 0.0 |
| 19Q3 (3) | 6.13 | -43.35 | 0.0 | -6.52 | 24.19 | 0.0 | 4.47 | 168.66 | 0.0 | 2.27 | 380.25 | 0.0 | -0.39 | -117.57 | 0.0 | 5.52 | -19.3 | 0.0 | 0 | 0 | 0.0 | 10.03 | -19.74 | 0.0 | 3.25 | -18.95 | 0.0 | 1.34 | 1.52 | 0.0 | 3.2 | 2.24 | 0.0 | 0.33 | 13.79 | 0.0 | 125.87 | -44.86 | 0.0 |
| 19Q2 (2) | 10.82 | 255.91 | 0.0 | -8.6 | -138.23 | 0.0 | -6.51 | -180.6 | 0.0 | -0.81 | -15.71 | 0.0 | 2.22 | 121.04 | 0.0 | 6.84 | 5.23 | 0.0 | 0 | 0 | 0.0 | 12.49 | -1.65 | 0.0 | 4.01 | 8.67 | 0.0 | 1.32 | -40.54 | 0.0 | 3.13 | 8.3 | 0.0 | 0.29 | 0.0 | 0.0 | 228.27 | 277.62 | 0.0 |
| 19Q1 (1) | -6.94 | 0.0 | 0.0 | -3.61 | 0.0 | 0.0 | -2.32 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | -10.55 | 0.0 | 0.0 | 6.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.70 | 0.0 | 0.0 | 3.69 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -128.52 | 0.0 | 0.0 |
