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) | 3.6 | 197.52 | -16.32 | 0 | 5.82 | -51.17 | 0.51 | 0 | -12.72 | 0 | 10.37 | -27.07 | -0.3 | 0 | 26.32 | 24.58 | -9.96 | 0 | -3.48 | 0 | 3.56 | 15.96 | 0.15 | 7.14 | 1565.22 | 2047.32 |
| 2022 (9) | 1.21 | -82.44 | -14.49 | 0 | 11.92 | 1224.44 | -3.63 | 0 | -13.28 | 0 | 14.22 | 89.85 | 0.09 | -30.77 | 21.13 | 135.46 | -4.51 | 0 | -1.55 | 0 | 3.07 | -3.46 | 0.14 | 16.67 | 72.89 | -62.44 |
| 2021 (8) | 6.89 | -49.82 | -4.0 | 0 | 0.9 | 0 | -0.9 | 0 | 2.89 | -58.48 | 7.49 | 672.16 | 0.13 | 0 | 8.97 | 783.81 | -1.02 | 0 | 0.25 | 0 | 3.18 | 2.58 | 0.12 | 0.0 | 194.08 | 0 |
| 2020 (7) | 13.73 | 169.22 | -6.77 | 0 | -1.37 | 0 | 6.0 | 1124.49 | 6.96 | -60.05 | 0.97 | -61.51 | -2.89 | 0 | 1.02 | -65.88 | -2.43 | 0 | -5.35 | 0 | 3.1 | -12.68 | 0.12 | -7.69 | 0.00 | 0 |
| 2019 (6) | 5.1 | -50.87 | 12.32 | 0 | -41.75 | 0 | 0.49 | -71.35 | 17.42 | 71.63 | 2.52 | -44.98 | 0.26 | 0 | 2.98 | -39.07 | -0.55 | 0 | 1.52 | 0 | 3.55 | -44.7 | 0.13 | -13.33 | 98.08 | 0 |
| 2018 (5) | 10.38 | 0 | -0.23 | 0 | -22.57 | 0 | 1.71 | 0 | 10.15 | 0 | 4.58 | -69.65 | -0.09 | 0 | 4.88 | -59.2 | 0.16 | 0 | -14.29 | 0 | 6.42 | -8.42 | 0.15 | -25.0 | 0.00 | 0 |
| 2017 (4) | -8.95 | 0 | -20.21 | 0 | 18.69 | -41.94 | -2.97 | 0 | -29.16 | 0 | 15.09 | -31.66 | -0.21 | 0 | 11.97 | -5.36 | -22.68 | 0 | -26.39 | 0 | 7.01 | -0.43 | 0.2 | 81.82 | 0.00 | 0 |
| 2016 (3) | 24.58 | 267.96 | -22.65 | 0 | 32.19 | 21.43 | -0.41 | 0 | 1.93 | 0 | 22.08 | 41.09 | -0.48 | 0 | 12.65 | 51.82 | 12.58 | -35.78 | 0.33 | 725.0 | 7.04 | 6.34 | 0.11 | 57.14 | 328.61 | 231.07 |
| 2015 (2) | 6.68 | 0 | -16.13 | 0 | 26.51 | -23.49 | 0.32 | -91.35 | -9.45 | 0 | 15.65 | 2.42 | -0.57 | 0 | 8.33 | -27.81 | 19.59 | 264.8 | 0.04 | 33.33 | 6.62 | 9.6 | 0.07 | -12.5 | 99.26 | 0 |
| 2014 (1) | -16.74 | 0 | -15.38 | 0 | 34.65 | 220.83 | 3.7 | 0 | -32.12 | 0 | 15.28 | 24.94 | -0.25 | 0 | 11.54 | -22.09 | 5.37 | 175.38 | 0.03 | 0 | 6.04 | 6.9 | 0.08 | 33.33 | -272.20 | 0 |
| 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) | -3.1 | -340.31 | -1340.0 | -7.01 | -82.08 | -161.57 | 6.57 | 321.15 | 350.0 | 1.05 | 600.0 | 77.97 | -10.11 | -294.92 | -316.05 | 2.27 | -30.37 | -25.08 | -0.32 | 0 | -252.38 | 18.32 | -54.42 | -13.11 | -2.79 | -41.62 | -9.84 | -2.07 | -1781.82 | -45.77 | 1.03 | 19.77 | 27.16 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.29 | 4.03 | -37.07 | -3.85 | 12.9 | -231.9 | 1.56 | -78.15 | -75.51 | -0.21 | 51.16 | 90.45 | -2.56 | 19.5 | -387.64 | 3.26 | -8.43 | 188.5 | 0 | 0 | -100.0 | 40.20 | -10.57 | 483.04 | -1.97 | 27.84 | -51.54 | -0.11 | 86.59 | -57.14 | 0.86 | 2.38 | 14.67 | 0.04 | 33.33 | 33.33 | 163.29 | -93.42 | -43.45 |
| 23Q2 (18) | 1.24 | -70.26 | 6100.0 | -4.42 | -325.0 | -365.26 | 7.14 | 175.64 | 334.87 | -0.43 | -577.78 | 59.81 | -3.18 | -201.6 | -241.94 | 3.56 | 178.12 | 263.27 | 0 | -100.0 | 100.0 | 44.95 | 285.58 | 769.64 | -2.73 | -10.98 | -1505.88 | -0.82 | -70.83 | -645.45 | 0.84 | 2.44 | 10.53 | 0.03 | 0.0 | -25.0 | 2480.00 | 120.05 | 85460.0 |
| 23Q1 (17) | 4.17 | 1568.0 | 475.68 | -1.04 | 61.19 | 89.28 | -9.44 | -746.58 | -232.4 | 0.09 | -84.75 | 109.47 | 3.13 | 228.81 | 128.95 | 1.28 | -57.76 | -85.9 | 0.02 | -90.48 | 116.67 | 11.66 | -44.71 | -77.42 | -2.46 | 3.15 | -392.0 | -0.48 | 66.2 | -900.0 | 0.82 | 1.23 | 9.33 | 0.03 | -25.0 | 0.0 | 1127.03 | 0 | 952.89 |
| 22Q4 (16) | 0.25 | -87.8 | 115.82 | -2.68 | -131.03 | 12.99 | 1.46 | -77.08 | -80.35 | 0.59 | 126.82 | 130.57 | -2.43 | -373.03 | 47.85 | 3.03 | 168.14 | 39.63 | 0.21 | 2000.0 | 61.54 | 21.09 | 205.83 | 119.8 | -2.54 | -95.38 | -18.14 | -1.42 | -1928.57 | -39.22 | 0.81 | 8.0 | 1.25 | 0.04 | 33.33 | 33.33 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 2.05 | 10150.0 | -64.35 | -1.16 | -22.11 | 73.93 | 6.37 | 309.54 | 170.94 | -2.2 | -105.61 | -197.78 | 0.89 | 195.7 | -31.54 | 1.13 | 15.31 | -71.25 | 0.01 | 200.0 | 0 | 6.89 | 33.39 | -68.07 | -1.3 | -664.71 | -10.17 | -0.07 | 36.36 | 90.14 | 0.75 | -1.32 | -6.25 | 0.03 | -25.0 | 0.0 | 288.73 | 9861.27 | -93.97 |
| 22Q2 (14) | 0.02 | 101.8 | 100.43 | -0.95 | 90.21 | -166.9 | -3.04 | -142.64 | -124.68 | -1.07 | -12.63 | -1072.73 | -0.93 | 91.4 | 70.85 | 0.98 | -89.21 | 36.11 | -0.01 | 91.67 | 92.31 | 5.17 | -89.99 | 44.65 | -0.17 | 66.0 | 80.23 | -0.11 | -283.33 | 81.97 | 0.76 | 1.33 | -2.56 | 0.04 | 33.33 | 33.33 | 2.90 | 102.19 | 100.13 |
| 22Q1 (13) | -1.11 | 29.75 | -115.14 | -9.7 | -214.94 | -559.72 | 7.13 | -4.04 | 172.17 | -0.95 | 50.78 | 28.57 | -10.81 | -131.97 | -214.51 | 9.08 | 318.43 | 1255.22 | -0.12 | -192.31 | -192.31 | 51.62 | 438.09 | 1634.29 | -0.5 | 76.74 | -115.72 | 0.06 | 105.88 | -97.68 | 0.75 | -6.25 | -6.25 | 0.03 | 0.0 | 0.0 | -132.14 | 0 | -161.65 |
| 21Q4 (12) | -1.58 | -127.48 | -127.05 | -3.08 | 30.79 | 17.2 | 7.43 | 182.74 | 337.06 | -1.93 | -185.78 | -180.08 | -4.66 | -458.46 | -319.81 | 2.17 | -44.78 | 1569.23 | 0.13 | 0 | 104.47 | 9.59 | -55.57 | 1823.08 | -2.15 | -82.2 | -465.79 | -1.02 | -43.66 | -580.0 | 0.8 | 0.0 | 5.26 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (11) | 5.75 | 224.73 | 60.17 | -4.45 | -413.38 | -685.53 | -8.98 | -172.89 | 39.69 | 2.25 | 1945.45 | 648.78 | 1.3 | 140.75 | -70.11 | 3.93 | 445.83 | 793.18 | 0 | 100.0 | -100.0 | 21.59 | 504.32 | 1308.97 | -1.18 | -37.21 | -157.84 | -0.71 | -16.39 | -187.65 | 0.8 | 2.56 | 2.56 | 0.03 | 0.0 | 0.0 | 4791.67 | 307.88 | 2062.26 |
| 21Q2 (10) | -4.61 | -162.89 | -154.17 | 1.42 | -32.7 | 144.65 | 12.32 | 224.7 | 86.67 | 0.11 | 108.27 | 128.21 | -3.19 | -133.79 | -159.85 | 0.72 | 7.46 | 242.86 | -0.13 | -200.0 | -550.0 | 3.57 | 20.05 | 236.9 | -0.86 | -127.04 | -109.76 | -0.61 | -123.55 | -74.29 | 0.78 | -2.5 | 0.0 | 0.03 | 0.0 | 0.0 | -2305.00 | -1175.46 | -224.59 |
| 21Q1 (9) | 7.33 | 25.51 | 274.11 | 2.11 | 156.72 | 440.32 | -9.88 | -681.18 | -289.27 | -1.33 | -155.19 | -130.3 | 9.44 | 345.28 | 295.45 | 0.67 | 415.38 | 252.63 | 0.13 | 104.47 | 550.0 | 2.98 | 496.66 | 228.66 | 3.18 | 936.84 | 186.18 | 2.59 | 1826.67 | 145.68 | 0.8 | 5.26 | 1.27 | 0.03 | 0.0 | 0.0 | 214.33 | -76.51 | 0 |
| 20Q4 (8) | 5.84 | 62.67 | 286.75 | -3.72 | -589.47 | -878.95 | 1.7 | 111.42 | 143.59 | 2.41 | 687.8 | 275.91 | 2.12 | -51.26 | 87.61 | 0.13 | -70.45 | 550.0 | -2.91 | -14650.0 | -14450.0 | 0.50 | -67.45 | 424.04 | -0.38 | -118.63 | -15.15 | -0.15 | -118.52 | 77.27 | 0.76 | -2.56 | -5.0 | 0.03 | 0.0 | 0.0 | 912.50 | 311.77 | 2.73 |
| 20Q3 (7) | 3.59 | -57.81 | -28.77 | 0.76 | 123.9 | -46.85 | -14.89 | -325.61 | -4.2 | -0.41 | -5.13 | -135.04 | 4.35 | -18.39 | -32.77 | 0.44 | 109.52 | -61.06 | 0.02 | 200.0 | -94.12 | 1.53 | 44.5 | -74.16 | 2.04 | 597.56 | 516.33 | 0.81 | 331.43 | 640.0 | 0.78 | 0.0 | -11.36 | 0.03 | 0.0 | 0.0 | 221.60 | -88.02 | -66.58 |
| 20Q2 (6) | 8.51 | 302.14 | 347.89 | -3.18 | -412.9 | -259.0 | 6.6 | 26.44 | 121.72 | -0.39 | -108.88 | -135.78 | 5.33 | 210.35 | 36.67 | 0.21 | 10.53 | -65.57 | -0.02 | -200.0 | 33.33 | 1.06 | 17.11 | -61.14 | -0.41 | 88.89 | -246.43 | -0.35 | 93.83 | 55.7 | 0.78 | -1.27 | -13.33 | 0.03 | 0.0 | 0.0 | 1850.00 | 0 | 36.32 |
| 20Q1 (5) | -4.21 | -378.81 | -26.05 | -0.62 | -63.16 | -106.69 | 5.22 | 233.85 | -23.35 | 4.39 | 420.44 | 1170.73 | -4.83 | -527.43 | -181.45 | 0.19 | 850.0 | -75.0 | 0.02 | 200.0 | 166.67 | 0.91 | 851.36 | -73.45 | -3.69 | -1018.18 | 0 | -5.67 | -759.09 | -281.73 | 0.79 | -1.25 | -19.39 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 1.51 | -70.04 | 0.0 | -0.38 | -126.57 | 0.0 | -3.9 | 72.71 | 0.0 | -1.37 | -217.09 | 0.0 | 1.13 | -82.53 | 0.0 | 0.02 | -98.23 | 0.0 | -0.02 | -105.88 | 0.0 | 0.10 | -98.4 | 0.0 | -0.33 | 32.65 | 0.0 | -0.66 | -340.0 | 0.0 | 0.8 | -9.09 | 0.0 | 0.03 | 0.0 | 0.0 | 888.24 | 33.94 | 0.0 |
| 19Q3 (3) | 5.04 | 165.26 | 0.0 | 1.43 | -28.5 | 0.0 | -14.29 | 52.96 | 0.0 | 1.17 | 7.34 | 0.0 | 6.47 | 65.9 | 0.0 | 1.13 | 85.25 | 0.0 | 0.34 | 1233.33 | 0.0 | 5.93 | 117.34 | 0.0 | -0.49 | -275.0 | 0.0 | -0.15 | 81.01 | 0.0 | 0.88 | -2.22 | 0.0 | 0.03 | 0.0 | 0.0 | 663.16 | -51.14 | 0.0 |
| 19Q2 (2) | 1.9 | 156.89 | 0.0 | 2.0 | -78.43 | 0.0 | -30.38 | -546.11 | 0.0 | 1.09 | 365.85 | 0.0 | 3.9 | -34.23 | 0.0 | 0.61 | -19.74 | 0.0 | -0.03 | 0.0 | 0.0 | 2.73 | -19.99 | 0.0 | 0.28 | 0 | 0.0 | -0.79 | -125.32 | 0.0 | 0.9 | -8.16 | 0.0 | 0.03 | 0.0 | 0.0 | 1357.14 | 1778.14 | 0.0 |
| 19Q1 (1) | -3.34 | 0.0 | 0.0 | 9.27 | 0.0 | 0.0 | 6.81 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 5.93 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -80.87 | 0.0 | 0.0 |
