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) | 26.47 | -4.37 | -10.76 | 0 | -16.05 | 0 | 0.06 | 0 | 15.71 | -17.71 | 8.59 | -21.34 | 0 | 0 | 5.15 | -26.79 | 20.74 | 44.73 | 18.81 | 29.81 | 9.48 | -14.75 | 0.48 | 77.78 | 92.01 | -13.98 |
| 2022 (9) | 27.68 | -7.21 | -8.59 | 0 | -6.65 | 0 | -0.16 | 0 | 19.09 | 4.32 | 10.92 | 3.7 | 0 | 0 | 7.03 | 6.48 | 14.33 | -23.61 | 14.49 | -5.36 | 11.12 | -14.59 | 0.27 | -27.03 | 106.96 | 2.9 |
| 2021 (8) | 29.83 | 317.2 | -11.53 | 0 | -9.49 | 0 | 0.68 | 0 | 18.3 | 2187.5 | 10.53 | 118.46 | 0 | 0 | 6.60 | 89.75 | 18.76 | 0 | 15.31 | 0 | 13.02 | -11.07 | 0.37 | -27.45 | 103.94 | 81.56 |
| 2020 (7) | 7.15 | -76.44 | -6.35 | 0 | 0.59 | 0 | -1.1 | 0 | 0.8 | -96.62 | 4.82 | -33.79 | 0 | 0 | 3.48 | -16.28 | -1.86 | 0 | -2.66 | 0 | 14.64 | -1.81 | 0.51 | -21.54 | 57.25 | -59.56 |
| 2019 (6) | 30.35 | 1186.02 | -6.66 | 0 | -14.25 | 0 | 1.1 | 74.6 | 23.69 | 0 | 7.28 | -5.82 | 0 | 0 | 4.16 | -18.33 | 7.76 | 0 | 5.88 | 0 | 14.91 | 5.37 | 0.65 | 4.84 | 141.56 | 718.76 |
| 2018 (5) | 2.36 | -76.77 | -7.54 | 0 | -0.15 | 0 | 0.63 | -35.05 | -5.18 | 0 | 7.73 | 14.18 | -0.01 | 0 | 5.09 | 4.39 | -4.06 | 0 | -1.12 | 0 | 14.15 | -4.59 | 0.62 | 6.9 | 17.29 | -85.93 |
| 2017 (4) | 10.16 | -53.24 | -6.96 | 0 | -0.97 | 0 | 0.97 | 0 | 3.2 | 0 | 6.77 | -74.73 | 0.02 | -33.33 | 4.88 | -71.27 | -7.24 | 0 | -7.14 | 0 | 14.83 | 4.44 | 0.58 | 34.88 | 122.85 | 11.21 |
| 2016 (3) | 21.73 | -24.39 | -25.58 | 0 | 7.89 | 0 | -0.39 | 0 | -3.85 | 0 | 26.79 | -3.6 | 0.03 | 0 | 16.97 | -1.68 | 6.84 | -50.07 | 5.04 | -52.05 | 14.2 | 17.65 | 0.43 | 48.28 | 110.47 | -12.09 |
| 2015 (2) | 28.74 | 35.31 | -19.91 | 0 | -6.19 | 0 | 3.44 | 247.47 | 8.83 | 53.03 | 27.79 | 24.51 | -0.07 | 0 | 17.26 | 6.96 | 13.7 | 38.38 | 10.51 | 59.0 | 12.07 | 1.86 | 0.29 | 3.57 | 125.67 | 10.88 |
| 2014 (1) | 21.24 | 104.03 | -15.47 | 0 | -4.96 | 0 | 0.99 | 0 | 5.77 | 1597.06 | 22.32 | 97.7 | 0 | 0 | 16.14 | 36.55 | 9.9 | 1733.33 | 6.61 | 0 | 11.85 | 8.02 | 0.28 | 33.33 | 113.34 | -9.63 |
| 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) | 11.94 | 21.22 | 19.4 | -3.66 | -167.15 | 30.68 | -9.54 | -52.64 | -11825.0 | -0.16 | -366.67 | 64.44 | 8.28 | -2.36 | 75.42 | 2.76 | 95.74 | 80.39 | 0 | 0 | 0 | 5.83 | 94.34 | 36.97 | 8.46 | 19.32 | 219.25 | 6.0 | 2.21 | 163.16 | 2.1 | -7.89 | -20.15 | 0.15 | 25.0 | 87.5 | 144.73 | 21.51 | -27.78 |
| 23Q3 (19) | 9.85 | 33.83 | 69.24 | -1.37 | 32.84 | -172.49 | -6.25 | -4707.69 | 16.33 | 0.06 | -14.29 | -71.43 | 8.48 | 59.4 | 9.99 | 1.41 | -23.37 | -19.89 | 0 | 0 | 0 | 3.00 | -34.83 | -35.1 | 7.09 | 69.21 | 101.42 | 5.87 | 14.2 | 35.57 | 2.28 | -9.52 | -14.93 | 0.12 | 9.09 | 100.0 | 119.11 | 25.74 | 44.69 |
| 23Q2 (18) | 7.36 | 373.61 | -7.3 | -2.04 | 44.86 | 48.48 | -0.13 | 0.0 | 84.71 | 0.07 | -12.5 | 0.0 | 5.32 | 183.26 | 33.67 | 1.84 | -28.96 | -31.34 | 0 | 0 | 0 | 4.60 | -42.21 | -26.38 | 4.19 | 314.85 | -6.68 | 5.14 | 185.56 | 22.38 | 2.52 | -2.33 | -12.8 | 0.11 | 0.0 | 83.33 | 94.72 | 258.11 | -14.7 |
| 23Q1 (17) | -2.69 | -126.9 | -168.62 | -3.7 | 29.92 | -198.39 | -0.13 | -62.5 | -107.39 | 0.08 | 117.78 | 0 | -6.39 | -235.38 | -338.43 | 2.59 | 69.28 | -47.57 | 0 | 0 | 0 | 7.96 | 87.13 | -38.13 | 1.01 | -61.89 | -72.4 | 1.8 | -21.05 | -50.95 | 2.58 | -1.9 | -11.64 | 0.11 | 37.5 | 57.14 | -59.91 | -129.9 | -201.79 |
| 22Q4 (16) | 10.0 | 71.82 | 39.28 | -5.28 | -379.37 | 6.88 | -0.08 | 98.93 | -103.72 | -0.45 | -314.29 | -197.83 | 4.72 | -38.78 | 212.58 | 1.53 | -13.07 | -70.69 | 0 | 0 | 0 | 4.25 | -7.92 | -66.9 | 2.65 | -24.72 | -59.04 | 2.28 | -47.34 | -56.98 | 2.63 | -1.87 | -16.24 | 0.08 | 33.33 | -11.11 | 200.40 | 143.44 | 138.08 |
| 22Q3 (15) | 5.82 | -26.7 | -39.38 | 1.89 | 147.73 | 206.18 | -7.47 | -778.82 | -227.63 | 0.21 | 200.0 | 290.91 | 7.71 | 93.72 | -1.41 | 1.76 | -34.33 | -26.97 | 0 | 0 | 0 | 4.62 | -26.07 | -24.27 | 3.52 | -21.6 | -13.94 | 4.33 | 3.1 | 21.63 | 2.68 | -7.27 | -15.72 | 0.06 | 0.0 | -40.0 | 82.32 | -25.87 | -41.35 |
| 22Q2 (14) | 7.94 | 102.55 | -26.89 | -3.96 | -219.35 | -46.67 | -0.85 | -148.3 | 76.65 | 0.07 | 0 | -75.86 | 3.98 | 48.51 | -51.23 | 2.68 | -45.75 | 45.65 | 0 | 0 | 0 | 6.25 | -51.43 | 40.9 | 4.49 | 22.68 | -17.77 | 4.2 | 14.44 | -0.94 | 2.89 | -1.03 | -10.25 | 0.06 | -14.29 | -33.33 | 111.05 | 88.67 | -22.8 |
| 22Q1 (13) | 3.92 | -45.4 | 79.0 | -1.24 | 78.13 | 9.49 | 1.76 | -18.14 | 130.72 | 0 | -100.0 | -100.0 | 2.68 | 77.48 | 226.83 | 4.94 | -5.36 | 366.04 | 0 | 0 | 0 | 12.87 | 0.11 | 359.97 | 3.66 | -43.43 | 34.07 | 3.67 | -30.75 | 66.82 | 2.92 | -7.01 | -16.09 | 0.07 | -22.22 | -22.22 | 58.86 | -30.07 | 55.08 |
| 21Q4 (12) | 7.18 | -25.21 | 32.47 | -5.67 | -218.54 | -280.54 | 2.15 | 194.3 | -49.41 | 0.46 | 518.18 | -77.99 | 1.51 | -80.69 | -61.58 | 5.22 | 116.6 | 267.61 | 0 | 0 | 0 | 12.85 | 110.68 | 211.84 | 6.47 | 58.19 | 718.99 | 5.3 | 48.88 | 4516.67 | 3.14 | -1.26 | -11.3 | 0.09 | -10.0 | -10.0 | 84.17 | -40.03 | -45.33 |
| 21Q3 (11) | 9.6 | -11.6 | 838.46 | -1.78 | 34.07 | -439.39 | -2.28 | 37.36 | -385.11 | -0.11 | -137.93 | 81.67 | 7.82 | -4.17 | 579.75 | 2.41 | 30.98 | 551.35 | 0 | 0 | 0 | 6.10 | 37.54 | 438.23 | 4.09 | -25.09 | 657.41 | 3.56 | -16.04 | 3136.36 | 3.18 | -1.24 | -13.35 | 0.1 | 11.11 | -16.67 | 140.35 | -2.43 | 521.05 |
| 21Q2 (10) | 10.86 | 395.89 | 91.2 | -2.7 | -97.08 | -14.41 | -3.64 | 36.47 | -328.24 | 0.29 | 625.0 | -83.33 | 8.16 | 895.12 | 145.78 | 1.84 | 73.58 | 97.85 | 0 | 0 | 0 | 4.44 | 58.56 | 66.94 | 5.46 | 100.0 | 274.44 | 4.24 | 92.73 | 254.74 | 3.22 | -7.47 | -13.21 | 0.09 | 0.0 | -35.71 | 143.84 | 278.98 | -71.89 |
| 21Q1 (9) | 2.19 | -59.59 | 182.64 | -1.37 | 8.05 | 36.57 | -5.73 | -234.82 | -143.83 | 0.04 | -98.09 | 100.9 | 0.82 | -79.13 | 117.05 | 1.06 | -25.35 | -49.52 | 0 | 0 | 0 | 2.80 | -32.13 | -51.47 | 2.73 | 245.57 | 4650.0 | 2.2 | 1933.33 | 2650.0 | 3.48 | -1.69 | -6.7 | 0.09 | -10.0 | -40.0 | 37.95 | -75.35 | 156.72 |
| 20Q4 (8) | 5.42 | 516.92 | -32.84 | -1.49 | -351.52 | 28.37 | 4.25 | 1004.26 | 577.53 | 2.09 | 448.33 | 57.14 | 3.93 | 341.1 | -34.39 | 1.42 | 283.78 | -32.06 | 0 | 0 | 0 | 4.12 | 263.62 | -19.16 | 0.79 | 46.3 | -21.78 | -0.12 | -209.09 | -126.09 | 3.54 | -3.54 | -3.54 | 0.1 | -16.67 | -37.5 | 153.98 | 561.93 | -18.15 |
| 20Q3 (7) | -1.3 | -122.89 | -111.3 | -0.33 | 86.02 | 73.17 | -0.47 | 44.71 | 92.67 | -0.6 | -134.48 | -236.36 | -1.63 | -149.1 | -115.87 | 0.37 | -60.22 | -71.76 | 0 | 0 | 0 | 1.13 | -57.34 | -56.98 | 0.54 | 117.25 | -82.8 | 0.11 | 104.01 | -95.62 | 3.67 | -1.08 | -2.13 | 0.12 | -14.29 | -33.33 | -33.33 | -106.51 | -118.67 |
| 20Q2 (6) | 5.68 | 314.34 | -8.39 | -2.36 | -9.26 | -16.83 | -0.85 | 63.83 | 78.26 | 1.74 | 139.37 | 28.89 | 3.32 | 169.02 | -20.57 | 0.93 | -55.71 | -60.43 | 0 | 0 | 0 | 2.66 | -53.9 | -48.55 | -3.13 | -5116.67 | -209.44 | -2.74 | -3525.0 | -221.24 | 3.71 | -0.54 | -1.33 | 0.14 | -6.67 | -17.65 | 511.71 | 864.67 | 410.89 |
| 20Q1 (5) | -2.65 | -132.84 | -157.86 | -2.16 | -3.85 | -61.19 | -2.35 | -164.04 | 22.7 | -4.42 | -432.33 | -360.42 | -4.81 | -180.3 | -248.46 | 2.1 | 0.48 | 37.25 | 0 | 0 | 0 | 5.76 | 13.06 | 46.79 | -0.06 | -105.94 | -107.89 | 0.08 | -82.61 | -87.69 | 3.73 | 1.63 | 0.0 | 0.15 | -6.25 | 7.14 | -66.92 | -135.57 | -166.04 |
| 19Q4 (4) | 8.07 | -29.83 | 0.0 | -2.08 | -69.11 | 0.0 | -0.89 | 86.12 | 0.0 | 1.33 | 202.27 | 0.0 | 5.99 | -41.67 | 0.0 | 2.09 | 59.54 | 0.0 | 0 | 0 | 0.0 | 5.10 | 93.48 | 0.0 | 1.01 | -67.83 | 0.0 | 0.46 | -81.67 | 0.0 | 3.67 | -2.13 | 0.0 | 0.16 | -11.11 | 0.0 | 188.11 | 5.34 | 0.0 |
| 19Q3 (3) | 11.5 | 85.48 | 0.0 | -1.23 | 39.11 | 0.0 | -6.41 | -63.94 | 0.0 | 0.44 | -67.41 | 0.0 | 10.27 | 145.69 | 0.0 | 1.31 | -44.26 | 0.0 | 0 | 0 | 0.0 | 2.64 | -48.98 | 0.0 | 3.14 | 9.79 | 0.0 | 2.51 | 11.06 | 0.0 | 3.75 | -0.27 | 0.0 | 0.18 | 5.88 | 0.0 | 178.57 | 78.28 | 0.0 |
| 19Q2 (2) | 6.2 | 35.37 | 0.0 | -2.02 | -50.75 | 0.0 | -3.91 | -28.62 | 0.0 | 1.35 | 240.62 | 0.0 | 4.18 | 29.01 | 0.0 | 2.35 | 53.59 | 0.0 | 0 | 0 | 0.0 | 5.16 | 31.52 | 0.0 | 2.86 | 276.32 | 0.0 | 2.26 | 247.69 | 0.0 | 3.76 | 0.8 | 0.0 | 0.17 | 21.43 | 0.0 | 100.16 | -1.15 | 0.0 |
| 19Q1 (1) | 4.58 | 0.0 | 0.0 | -1.34 | 0.0 | 0.0 | -3.04 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 101.33 | 0.0 | 0.0 |
