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) | 17.12 | 114.0 | 2.65 | 0 | -14.23 | 0 | -2.39 | 0 | 19.77 | 214.31 | 3.61 | -21.01 | -1.17 | 0 | 3.13 | -13.86 | 10.32 | -15.55 | 10.92 | -16.58 | 7.99 | -4.77 | 0.25 | 4.17 | 89.35 | 142.59 |
| 2022 (9) | 8.0 | -49.17 | -1.71 | 0 | -12.18 | 0 | -1.35 | 0 | 6.29 | 0 | 4.57 | -24.34 | -0.55 | 0 | 3.63 | -18.32 | 12.22 | -16.81 | 13.09 | -5.96 | 8.39 | -0.12 | 0.24 | 14.29 | 36.83 | -47.28 |
| 2021 (8) | 15.74 | -16.05 | -25.88 | 0 | -16.5 | 0 | -0.29 | 0 | -10.14 | 0 | 6.04 | -5.77 | 0.1 | 0 | 4.45 | -10.12 | 14.69 | -3.16 | 13.92 | -3.2 | 8.4 | -0.36 | 0.21 | 23.53 | 69.86 | -14.38 |
| 2020 (7) | 18.75 | 70.15 | -4.1 | 0 | -19.08 | 0 | -1.48 | 0 | 14.65 | 147.88 | 6.41 | 178.7 | -0.12 | 0 | 4.95 | 192.77 | 15.17 | 10.65 | 14.38 | 4.58 | 8.43 | 14.38 | 0.17 | 13.33 | 81.59 | 57.48 |
| 2019 (6) | 11.02 | -6.77 | -5.11 | 0 | -13.74 | 0 | 0.47 | 11.9 | 5.91 | -91.28 | 2.3 | 6.98 | -0.07 | 0 | 1.69 | 12.79 | 13.71 | -6.48 | 13.75 | -9.72 | 7.37 | 94.97 | 0.15 | 50.0 | 51.81 | -16.24 |
| 2018 (5) | 11.82 | -35.09 | 55.98 | 0 | -8.43 | 0 | 0.42 | -56.25 | 67.8 | 470.23 | 2.15 | 45.27 | -0.1 | 0 | 1.50 | 45.54 | 14.66 | 20.07 | 15.23 | -15.9 | 3.78 | -1.31 | 0.1 | -16.67 | 61.85 | -25.07 |
| 2017 (4) | 18.21 | 41.16 | -6.32 | 0 | -20.26 | 0 | 0.96 | 3.23 | 11.89 | 0.0 | 1.48 | -23.71 | 0.08 | 0 | 1.03 | -23.22 | 12.21 | 19.82 | 18.11 | 44.76 | 3.83 | 1.32 | 0.12 | 0.0 | 82.55 | 5.01 |
| 2016 (3) | 12.9 | -0.23 | -1.01 | 0 | 3.73 | 0 | 0.93 | 0 | 11.89 | 156.25 | 1.94 | 74.77 | -0.01 | 0 | 1.34 | 63.53 | 10.19 | 24.42 | 12.51 | 5.75 | 3.78 | -8.03 | 0.12 | 0.0 | 78.61 | -2.36 |
| 2015 (2) | 12.93 | 45.94 | -8.29 | 0 | -12.54 | 0 | -1.2 | 0 | 4.64 | 0 | 1.11 | 4.72 | 0.01 | 0 | 0.82 | -14.46 | 8.19 | -0.24 | 11.83 | 10.05 | 4.11 | -0.24 | 0.12 | 0.0 | 80.51 | 36.21 |
| 2014 (1) | 8.86 | -41.36 | -16.08 | 0 | -1.31 | 0 | 1.41 | 50.0 | -7.22 | 0 | 1.06 | -42.08 | -0.22 | 0 | 0.96 | -43.83 | 8.21 | -6.7 | 10.75 | -9.66 | 4.12 | -3.29 | 0.12 | 9.09 | 59.11 | -36.36 |
| 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) | 4.84 | -9.53 | -43.59 | -1.85 | 30.97 | 41.82 | 0.46 | 104.04 | 119.83 | -1.44 | -3700.0 | -361.82 | 2.99 | 11.99 | -44.63 | 1.12 | 47.37 | -42.27 | -0.33 | 64.89 | -266.67 | 3.98 | 46.69 | -34.48 | 3.14 | 21.71 | -32.03 | 2.81 | -11.08 | -25.27 | 1.99 | 2.58 | -6.57 | 0.06 | 0.0 | 0.0 | 99.59 | -3.95 | -30.94 |
| 23Q3 (19) | 5.35 | 31.45 | 293.38 | -2.68 | -178.59 | -373.47 | -11.4 | -341.86 | -47.86 | 0.04 | 300.0 | 103.51 | 2.67 | -64.3 | 14.1 | 0.76 | 22.58 | -49.67 | -0.94 | -1040.0 | -1144.44 | 2.71 | 26.78 | -34.89 | 2.58 | -7.19 | -35.5 | 3.16 | 5.69 | -38.16 | 1.94 | -3.0 | -6.28 | 0.06 | 0.0 | 0.0 | 103.68 | 28.65 | 451.96 |
| 23Q2 (18) | 4.07 | 42.31 | 89.3 | 3.41 | -9.55 | -20.88 | -2.58 | -263.38 | -180.43 | -0.02 | 97.96 | 97.33 | 7.48 | 12.82 | 15.79 | 0.62 | -44.14 | -36.08 | 0.1 | 900.0 | 121.28 | 2.14 | -41.91 | -39.59 | 2.78 | 52.75 | 91.72 | 2.99 | 52.55 | 52.55 | 2.0 | -2.91 | -5.21 | 0.06 | 0.0 | 0.0 | 80.59 | 14.97 | 54.82 |
| 23Q1 (17) | 2.86 | -66.67 | 169.93 | 3.77 | 218.55 | 198.69 | -0.71 | 69.4 | 42.28 | -0.98 | -278.18 | 0 | 6.63 | 22.78 | 183.82 | 1.11 | -42.78 | 640.0 | 0.01 | 111.11 | 112.5 | 3.68 | -39.35 | 639.51 | 1.82 | -60.61 | -15.35 | 1.96 | -47.87 | -13.66 | 2.06 | -3.29 | -0.96 | 0.06 | 0.0 | 0.0 | 70.10 | -51.39 | 175.58 |
| 22Q4 (16) | 8.58 | 530.88 | 9.58 | -3.18 | -424.49 | -925.81 | -2.32 | 69.91 | 38.3 | 0.55 | 148.25 | -64.29 | 5.4 | 130.77 | -28.19 | 1.94 | 28.48 | -51.74 | -0.09 | -200.0 | 0 | 6.07 | 45.76 | -45.88 | 4.62 | 15.5 | 0.65 | 3.76 | -26.42 | -5.29 | 2.13 | 2.9 | 0.0 | 0.06 | 0.0 | 0.0 | 144.20 | 667.66 | 13.45 |
| 22Q3 (15) | 1.36 | -36.74 | -72.24 | 0.98 | -77.26 | 107.85 | -7.71 | -738.04 | 19.01 | -1.14 | -52.0 | -418.18 | 2.34 | -63.78 | 130.83 | 1.51 | 55.67 | 67.78 | 0.09 | 119.15 | 80.0 | 4.16 | 17.63 | 56.21 | 4.0 | 175.86 | 18.69 | 5.11 | 160.71 | 27.75 | 2.07 | -1.9 | -1.43 | 0.06 | 0.0 | 20.0 | 18.78 | -63.92 | -76.42 |
| 22Q2 (14) | 2.15 | 152.57 | -54.16 | 4.31 | 212.83 | 1446.88 | -0.92 | 25.2 | 23.97 | -0.75 | 0 | -177.78 | 6.46 | 181.67 | 47.83 | 0.97 | 546.67 | 19.75 | -0.47 | -487.5 | -771.43 | 3.54 | 611.1 | 48.38 | 1.45 | -32.56 | -61.94 | 1.96 | -13.66 | -41.49 | 2.11 | 1.44 | 0.48 | 0.06 | 0.0 | 0.0 | 52.06 | 156.13 | -38.84 |
| 22Q1 (13) | -4.09 | -152.23 | -142.01 | -3.82 | -1132.26 | 70.04 | -1.23 | 67.29 | 38.81 | 0 | -100.0 | 100.0 | -7.91 | -205.19 | 45.22 | 0.15 | -96.27 | -51.61 | -0.08 | 0 | -166.67 | 0.50 | -95.56 | -48.24 | 2.15 | -53.16 | -26.37 | 2.27 | -42.82 | -12.36 | 2.08 | -2.35 | 0.97 | 0.06 | 0.0 | 50.0 | -92.74 | -172.96 | -157.38 |
| 21Q4 (12) | 7.83 | 59.8 | -20.67 | -0.31 | 97.52 | 85.65 | -3.76 | 60.5 | 19.31 | 1.54 | 800.0 | 1.32 | 7.52 | 199.08 | -2.46 | 4.02 | 346.67 | 39.58 | 0 | -100.0 | 100.0 | 11.22 | 320.74 | 38.96 | 4.59 | 36.2 | -11.22 | 3.97 | -0.75 | -6.59 | 2.13 | 1.43 | 3.9 | 0.06 | 20.0 | 50.0 | 127.11 | 59.54 | -18.35 |
| 21Q3 (11) | 4.9 | 4.48 | -27.08 | -12.49 | -3803.12 | -411.47 | -9.52 | -686.78 | 18.28 | -0.22 | 18.52 | -37.5 | -7.59 | -273.68 | -170.74 | 0.9 | 11.11 | 80.0 | 0.05 | -28.57 | 400.0 | 2.67 | 11.74 | 91.73 | 3.37 | -11.55 | -33.53 | 4.0 | 19.4 | -19.35 | 2.1 | 0.0 | 1.94 | 0.05 | -16.67 | 25.0 | 79.67 | -6.39 | -16.29 |
| 21Q2 (10) | 4.69 | 377.51 | -26.37 | -0.32 | 97.49 | 94.64 | -1.21 | 39.8 | -6.14 | -0.27 | 79.85 | 90.25 | 4.37 | 130.26 | 992.5 | 0.81 | 161.29 | -42.96 | 0.07 | 333.33 | 250.0 | 2.39 | 148.05 | -43.33 | 3.81 | 30.48 | -7.52 | 3.35 | 29.34 | -7.2 | 2.1 | 1.94 | -11.39 | 0.06 | 50.0 | 50.0 | 85.12 | 336.21 | -19.56 |
| 21Q1 (9) | -1.69 | -117.12 | 59.86 | -12.75 | -490.28 | -63850.0 | -2.01 | 56.87 | -23.31 | -1.34 | -188.16 | -1814.29 | -14.44 | -287.29 | -244.63 | 0.31 | -89.24 | -80.75 | -0.03 | 88.0 | -130.0 | 0.96 | -88.08 | -85.58 | 2.92 | -43.52 | 256.1 | 2.59 | -39.06 | 66.03 | 2.06 | 0.49 | 5.64 | 0.04 | 0.0 | 0.0 | -36.03 | -123.15 | 69.61 |
| 20Q4 (8) | 9.87 | 46.88 | 2.49 | -2.16 | -153.87 | -7300.0 | -4.66 | 60.0 | -49.36 | 1.52 | 1050.0 | -31.53 | 7.71 | -28.15 | -20.19 | 2.88 | 476.0 | 405.26 | -0.25 | -2600.0 | -204.17 | 8.07 | 480.52 | 376.09 | 5.17 | 1.97 | 27.34 | 4.25 | -14.31 | 19.05 | 2.05 | -0.49 | 12.02 | 0.04 | 0.0 | 0.0 | 155.68 | 63.55 | -12.06 |
| 20Q3 (7) | 6.72 | 5.49 | 82.61 | 4.01 | 167.17 | 19.7 | -11.65 | -921.93 | -74.92 | -0.16 | 94.22 | -109.64 | 10.73 | 2582.5 | 52.63 | 0.5 | -64.79 | 16.28 | 0.01 | -50.0 | 112.5 | 1.39 | -66.97 | 11.75 | 5.07 | 23.06 | 49.12 | 4.96 | 37.4 | 32.27 | 2.06 | -13.08 | 17.05 | 0.04 | 0.0 | 0.0 | 95.18 | -10.05 | 43.55 |
| 20Q2 (6) | 6.37 | 251.31 | 223.35 | -5.97 | -29950.0 | -149.96 | -1.14 | 30.06 | 51.07 | -2.77 | -3857.14 | -29.44 | 0.4 | 109.55 | -97.13 | 1.42 | -11.8 | 77.5 | 0.02 | -80.0 | 115.38 | 4.21 | -36.88 | 85.5 | 4.12 | 402.44 | 17.71 | 3.61 | 131.41 | 2.27 | 2.37 | 21.54 | 23.44 | 0.04 | 0.0 | 0.0 | 105.81 | 189.23 | 194.88 |
| 20Q1 (5) | -4.21 | -143.72 | 1.17 | 0.02 | -33.33 | 100.1 | -1.63 | 47.76 | 0.0 | -0.07 | -103.15 | 94.49 | -4.19 | -143.37 | 83.04 | 1.61 | 182.46 | 222.0 | 0.1 | -58.33 | 200.0 | 6.67 | 293.38 | 335.25 | 0.82 | -79.8 | -70.07 | 1.56 | -56.3 | -46.02 | 1.95 | 6.56 | 4.84 | 0.04 | 0.0 | 33.33 | -118.59 | -166.99 | -33.07 |
| 19Q4 (4) | 9.63 | 161.68 | 0.0 | 0.03 | -99.1 | 0.0 | -3.12 | 53.15 | 0.0 | 2.22 | 33.73 | 0.0 | 9.66 | 37.41 | 0.0 | 0.57 | 32.56 | 0.0 | 0.24 | 400.0 | 0.0 | 1.70 | 36.26 | 0.0 | 4.06 | 19.41 | 0.0 | 3.57 | -4.8 | 0.0 | 1.83 | 3.98 | 0.0 | 0.04 | 0.0 | 0.0 | 177.02 | 166.98 | 0.0 |
| 19Q3 (3) | 3.68 | 86.8 | 0.0 | 3.35 | -71.97 | 0.0 | -6.66 | -185.84 | 0.0 | 1.66 | 177.57 | 0.0 | 7.03 | -49.5 | 0.0 | 0.43 | -46.25 | 0.0 | -0.08 | 38.46 | 0.0 | 1.24 | -45.18 | 0.0 | 3.4 | -2.86 | 0.0 | 3.75 | 6.23 | 0.0 | 1.76 | -8.33 | 0.0 | 0.04 | 0.0 | 0.0 | 66.31 | 84.78 | 0.0 |
| 19Q2 (2) | 1.97 | 146.24 | 0.0 | 11.95 | 158.46 | 0.0 | -2.33 | -42.94 | 0.0 | -2.14 | -68.5 | 0.0 | 13.92 | 156.36 | 0.0 | 0.8 | 60.0 | 0.0 | -0.13 | -30.0 | 0.0 | 2.27 | 48.11 | 0.0 | 3.5 | 27.74 | 0.0 | 3.53 | 22.15 | 0.0 | 1.92 | 3.23 | 0.0 | 0.04 | 33.33 | 0.0 | 35.88 | 140.26 | 0.0 |
| 19Q1 (1) | -4.26 | 0.0 | 0.0 | -20.44 | 0.0 | 0.0 | -1.63 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | -24.7 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -89.12 | 0.0 | 0.0 |
