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) | 34.08 | -35.66 | -13.94 | 0 | -38.32 | 0 | 0.03 | -98.1 | 20.14 | -67.51 | 16.21 | 135.27 | 0 | 0 | 8.68 | 177.99 | 46.73 | -7.26 | 39.79 | -22.07 | 7.22 | 10.4 | 0.24 | -17.24 | 72.13 | -21.17 |
| 2022 (9) | 52.97 | 104.36 | 9.02 | -48.1 | -34.71 | 0 | 1.58 | 0 | 61.99 | 43.16 | 6.89 | -36.38 | -0.02 | 0 | 3.12 | -49.3 | 50.39 | 63.87 | 51.06 | 22.18 | 6.54 | 14.34 | 0.29 | 31.82 | 91.50 | 68.49 |
| 2021 (8) | 25.92 | -4.53 | 17.38 | 0 | -40.71 | 0 | -0.87 | 0 | 43.3 | 270.4 | 10.83 | -33.72 | -0.03 | 0 | 6.16 | -41.45 | 30.75 | 9.94 | 41.79 | 79.82 | 5.72 | 33.64 | 0.22 | 100.0 | 54.31 | -44.73 |
| 2020 (7) | 27.15 | 98.9 | -15.46 | 0 | -5.02 | 0 | 2.09 | 158.02 | 11.69 | 0 | 16.34 | 47.47 | 0.02 | 0 | 10.52 | 32.06 | 27.97 | 35.84 | 23.24 | 25.35 | 4.28 | -2.73 | 0.11 | 83.33 | 98.26 | 65.57 |
| 2019 (6) | 13.65 | 7.82 | -22.66 | 0 | 2.85 | 0 | 0.81 | 0 | -9.01 | 0 | 11.08 | -33.01 | -0.21 | 0 | 7.97 | -18.46 | 20.59 | -32.27 | 18.54 | -27.18 | 4.4 | 42.39 | 0.06 | 0.0 | 59.35 | 34.12 |
| 2018 (5) | 12.66 | -53.95 | -18.35 | 0 | -16.31 | 0 | -1.79 | 0 | -5.69 | 0 | 16.54 | 155.25 | 0.02 | 0 | 9.77 | 124.64 | 30.4 | -0.1 | 25.46 | -0.47 | 3.09 | -0.32 | 0.06 | 50.0 | 44.25 | -53.77 |
| 2017 (4) | 27.49 | 37.38 | 1.62 | 0 | -8.84 | 0 | 1.43 | 2760.0 | 29.11 | 225.98 | 6.48 | -40.77 | -0.67 | 0 | 4.35 | -53.79 | 30.43 | 51.17 | 25.58 | 48.72 | 3.1 | -8.01 | 0.04 | 33.33 | 95.72 | -1.46 |
| 2016 (3) | 20.01 | -11.81 | -11.08 | 0 | -1.51 | 0 | 0.05 | 0 | 8.93 | -18.89 | 10.94 | 13.96 | 0.17 | 1600.0 | 9.41 | -4.98 | 20.13 | 65.0 | 17.2 | 39.05 | 3.37 | 2.12 | 0.03 | 50.0 | 97.14 | -32.83 |
| 2015 (2) | 22.69 | 84.77 | -11.68 | 0 | -4.82 | 0 | -0.58 | 0 | 11.01 | 0 | 9.6 | 713.56 | 0.01 | -83.33 | 9.91 | 765.18 | 12.2 | -0.08 | 12.37 | -6.15 | 3.3 | 11.11 | 0.02 | -50.0 | 144.61 | 90.66 |
| 2014 (1) | 12.28 | 30.64 | -16.35 | 0 | 5.88 | 302.74 | 0.15 | -62.5 | -4.07 | 0 | 1.18 | -90.97 | 0.06 | -66.67 | 1.14 | -91.09 | 12.21 | 4.54 | 13.18 | 9.38 | 2.97 | -4.19 | 0.04 | 0.0 | 75.85 | 22.57 |
| 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) | 14.97 | 85.73 | -42.78 | -6.75 | -850.7 | -168.53 | -11.28 | -32.86 | 41.95 | 0.12 | -82.61 | -87.63 | 8.22 | 11.84 | -77.17 | 7.73 | 206.75 | 3580.95 | -0.02 | -300.0 | 0 | 15.38 | 195.88 | 4348.64 | 10.34 | -16.48 | -1.99 | 7.99 | -34.78 | -7.42 | 2.09 | 20.11 | 25.15 | 0.06 | 0.0 | -14.29 | 147.63 | 157.35 | -41.48 |
| 23Q3 (19) | 8.06 | 43.93 | 10.41 | -0.71 | 38.79 | 64.85 | -8.49 | -369.06 | -27.67 | 0.69 | 175.0 | 150.0 | 7.35 | 65.54 | 39.2 | 2.52 | -18.45 | 203.61 | 0.01 | 200.0 | 125.0 | 5.20 | -25.7 | 317.24 | 12.38 | 1.98 | -30.49 | 12.25 | 20.33 | -29.23 | 1.74 | 1.16 | 4.19 | 0.06 | 0.0 | -14.29 | 57.37 | 22.52 | 49.7 |
| 23Q2 (18) | 5.6 | 2.75 | -50.96 | -1.16 | 78.2 | 49.78 | -1.81 | 89.19 | 61.16 | -0.92 | -757.14 | -191.09 | 4.44 | 3315.38 | -51.26 | 3.09 | 8.04 | -35.08 | -0.01 | -133.33 | 0 | 7.00 | 7.36 | -27.44 | 12.14 | 2.27 | -11.13 | 10.18 | 8.64 | -38.71 | 1.72 | 2.38 | 5.52 | 0.06 | 0.0 | -25.0 | 46.82 | -4.55 | -24.89 |
| 23Q1 (17) | 5.45 | -79.17 | -32.63 | -5.32 | -154.01 | -252.44 | -16.74 | 13.84 | -321.66 | 0.14 | -85.57 | -85.71 | 0.13 | -99.64 | -98.88 | 2.86 | 1261.9 | 162.39 | 0.03 | 0 | 50.0 | 6.52 | 1784.88 | 162.98 | 11.87 | 12.51 | 41.82 | 9.37 | 8.57 | 10.11 | 1.68 | 0.6 | 6.33 | 0.06 | -14.29 | -25.0 | 49.05 | -80.55 | -38.33 |
| 22Q4 (16) | 26.16 | 258.36 | 103.11 | 9.85 | 587.62 | 638.25 | -19.43 | -192.18 | -126.72 | 0.97 | 170.29 | 1070.0 | 36.01 | 582.01 | 225.88 | 0.21 | -74.7 | -72.0 | 0 | 100.0 | 100.0 | 0.35 | -72.25 | -78.84 | 10.55 | -40.76 | 44.32 | 8.63 | -50.14 | 31.16 | 1.67 | 0.0 | -2.91 | 0.07 | 0.0 | 0.0 | 252.27 | 558.31 | 63.93 |
| 22Q3 (15) | 7.3 | -36.08 | 815.69 | -2.02 | 12.55 | -290.57 | -6.65 | -42.7 | -62.2 | -1.38 | -236.63 | -74.68 | 5.28 | -42.04 | 13100.0 | 0.83 | -82.56 | -62.27 | -0.04 | 0 | -500.0 | 1.25 | -87.08 | -75.78 | 17.81 | 30.38 | 105.9 | 17.31 | 4.21 | 118.28 | 1.67 | 2.45 | 15.17 | 0.07 | -12.5 | -12.5 | 38.32 | -38.53 | 455.4 |
| 22Q2 (14) | 11.42 | 41.16 | 51.26 | -2.31 | -166.19 | 63.62 | -4.66 | -17.38 | 65.02 | 1.01 | 3.06 | 178.91 | 9.11 | -21.33 | 659.17 | 4.76 | 336.7 | 23.32 | 0 | -100.0 | 100.0 | 9.64 | 289.1 | 11.05 | 13.66 | 63.2 | 131.92 | 16.61 | 95.18 | 245.32 | 1.63 | 3.16 | 14.79 | 0.08 | 0.0 | 100.0 | 62.34 | -21.64 | -48.23 |
| 22Q1 (13) | 8.09 | -37.19 | 24.46 | 3.49 | 290.71 | -85.75 | -3.97 | 53.68 | 73.03 | 0.98 | 1080.0 | -24.62 | 11.58 | 4.8 | -62.63 | 1.09 | 45.33 | -72.89 | 0.02 | 300.0 | 300.0 | 2.48 | 51.68 | -73.66 | 8.37 | 14.5 | -5.85 | 8.51 | 29.33 | -62.14 | 1.58 | -8.14 | 41.07 | 0.08 | 14.29 | 166.67 | 79.55 | -48.31 | 189.19 |
| 21Q4 (12) | 12.88 | 1362.75 | -20.05 | -1.83 | -272.64 | 74.58 | -8.57 | -109.02 | -28.1 | -0.1 | 87.34 | -120.41 | 11.05 | 27525.0 | 24.02 | 0.75 | -65.91 | -87.27 | -0.01 | -200.0 | 0.0 | 1.63 | -68.24 | -88.41 | 7.31 | -15.49 | -5.06 | 6.58 | -17.02 | -4.22 | 1.72 | 18.62 | 56.36 | 0.07 | -12.5 | 133.33 | 153.88 | 1527.19 | -23.58 |
| 21Q3 (11) | -1.02 | -113.51 | -129.39 | 1.06 | 116.69 | 127.04 | -4.1 | 69.22 | -274.47 | -0.79 | 38.28 | -178.22 | 0.04 | -96.67 | 108.89 | 2.2 | -43.01 | -50.23 | 0.01 | 200.0 | 0 | 5.14 | -40.75 | -51.63 | 8.65 | 46.86 | 22.0 | 7.93 | 64.86 | 36.02 | 1.45 | 2.11 | 38.1 | 0.08 | 100.0 | 60.0 | -10.78 | -108.95 | -121.53 |
| 21Q2 (10) | 7.55 | 16.15 | 451.09 | -6.35 | -125.93 | -148.05 | -13.32 | 9.51 | -1144.86 | -1.28 | -198.46 | -91.04 | 1.2 | -96.13 | 200.84 | 3.86 | -3.98 | 3.21 | -0.01 | 0.0 | -101.16 | 8.68 | -7.7 | -11.09 | 5.89 | -33.75 | -23.61 | 4.81 | -78.6 | -17.64 | 1.42 | 26.79 | 33.96 | 0.04 | 33.33 | 100.0 | 120.41 | 337.75 | 508.23 |
| 21Q1 (9) | 6.5 | -59.65 | 5.01 | 24.49 | 440.14 | 1483.62 | -14.72 | -120.03 | -3973.68 | 1.3 | 165.31 | 4.0 | 30.99 | 247.81 | 601.13 | 4.02 | -31.75 | 74.78 | -0.01 | 0.0 | 98.81 | 9.41 | -33.27 | 37.89 | 8.89 | 15.45 | 62.23 | 22.48 | 227.22 | 377.28 | 1.12 | 1.82 | 4.67 | 0.03 | 0.0 | 50.0 | 27.51 | -86.34 | -74.23 |
| 20Q4 (8) | 16.11 | 364.27 | 224.14 | -7.2 | -83.67 | -246.15 | -6.69 | -384.68 | -746.84 | 0.49 | -51.49 | 1733.33 | 8.91 | 2080.0 | 208.3 | 5.89 | 33.26 | 70.23 | -0.01 | 0 | 90.91 | 14.10 | 32.52 | 82.45 | 7.7 | 8.6 | 7.24 | 6.87 | 17.84 | 13.74 | 1.1 | 4.76 | 2.8 | 0.03 | -40.0 | 50.0 | 201.38 | 302.17 | 188.89 |
| 20Q3 (7) | 3.47 | 153.28 | 261.46 | -3.92 | -53.12 | -273.45 | 2.35 | 319.63 | 126.02 | 1.01 | 250.75 | 119.57 | -0.45 | 62.18 | -113.98 | 4.42 | 18.18 | 49.83 | 0 | -100.0 | 100.0 | 10.64 | 8.91 | 22.89 | 7.09 | -8.04 | 25.93 | 5.83 | -0.17 | 21.46 | 1.05 | -0.94 | -3.67 | 0.05 | 150.0 | 150.0 | 50.07 | 152.92 | 208.26 |
| 20Q2 (6) | 1.37 | -77.87 | -49.45 | -2.56 | -44.63 | 88.21 | -1.07 | -381.58 | -107.66 | -0.67 | -153.6 | -378.57 | -1.19 | -126.92 | 93.74 | 3.74 | 62.61 | 73.15 | 0.86 | 202.38 | 1328.57 | 9.77 | 43.16 | 48.37 | 7.71 | 40.69 | 57.67 | 5.84 | 23.99 | 22.95 | 1.06 | -0.93 | -4.5 | 0.02 | 0.0 | 0.0 | 19.80 | -81.45 | -57.04 |
| 20Q1 (5) | 6.19 | 24.55 | 23.8 | -1.77 | 14.9 | -58.04 | 0.38 | 148.1 | 129.46 | 1.25 | 4266.67 | 145.1 | 4.42 | 52.94 | 13.92 | 2.3 | -33.53 | -8.37 | -0.84 | -663.64 | -1780.0 | 6.82 | -11.7 | -25.46 | 5.48 | -23.68 | 89.62 | 4.71 | -22.02 | 59.12 | 1.07 | 0.0 | -5.31 | 0.02 | 0.0 | 100.0 | 106.72 | 53.11 | -12.49 |
| 19Q4 (4) | 4.97 | 417.71 | 0.0 | -2.08 | -192.04 | 0.0 | -0.79 | 91.25 | 0.0 | -0.03 | -106.52 | 0.0 | 2.89 | -10.25 | 0.0 | 3.46 | 17.29 | 0.0 | -0.11 | -37.5 | 0.0 | 7.73 | -10.74 | 0.0 | 7.18 | 27.53 | 0.0 | 6.04 | 25.83 | 0.0 | 1.07 | -1.83 | 0.0 | 0.02 | 0.0 | 0.0 | 69.71 | 329.12 | 0.0 |
| 19Q3 (3) | 0.96 | -64.58 | 0.0 | 2.26 | 110.41 | 0.0 | -9.03 | -164.64 | 0.0 | 0.46 | 428.57 | 0.0 | 3.22 | 116.94 | 0.0 | 2.95 | 36.57 | 0.0 | -0.08 | -14.29 | 0.0 | 8.66 | 31.48 | 0.0 | 5.63 | 15.13 | 0.0 | 4.8 | 1.05 | 0.0 | 1.09 | -1.8 | 0.0 | 0.02 | 0.0 | 0.0 | 16.24 | -64.76 | 0.0 |
| 19Q2 (2) | 2.71 | -45.8 | 0.0 | -21.72 | -1839.29 | 0.0 | 13.97 | 1182.95 | 0.0 | -0.14 | -127.45 | 0.0 | -19.01 | -589.95 | 0.0 | 2.16 | -13.94 | 0.0 | -0.07 | -240.0 | 0.0 | 6.58 | -28.08 | 0.0 | 4.89 | 69.2 | 0.0 | 4.75 | 60.47 | 0.0 | 1.11 | -1.77 | 0.0 | 0.02 | 100.0 | 0.0 | 46.09 | -62.21 | 0.0 |
| 19Q1 (1) | 5.0 | 0.0 | 0.0 | -1.12 | 0.0 | 0.0 | -1.29 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 3.88 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 9.15 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 121.95 | 0.0 | 0.0 |
