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) | 6.34 | -57.1 | -4.56 | 0 | -4.38 | 0 | -0.4 | 0 | 1.78 | -86.23 | 4.52 | 144.32 | -0.17 | 0 | 7.87 | 188.33 | 7.58 | -27.12 | 6.75 | -22.24 | 1.78 | 0.0 | 0.15 | -44.44 | 73.04 | -46.97 |
| 2022 (9) | 14.78 | 167.27 | -1.85 | 0 | -6.23 | 0 | -0.15 | 0 | 12.93 | 204.24 | 1.85 | 0.54 | -0.2 | 0 | 2.73 | -4.81 | 10.4 | 3.69 | 8.68 | 33.95 | 1.78 | 5.33 | 0.27 | 8.0 | 137.74 | 109.73 |
| 2021 (8) | 5.53 | 476.04 | -1.28 | 0 | -2.35 | 0 | -0.47 | 0 | 4.25 | 141.48 | 1.84 | 28.67 | -0.16 | 0 | 2.87 | -4.2 | 10.03 | 86.78 | 6.48 | 125.78 | 1.69 | 0.0 | 0.25 | -3.85 | 65.68 | 229.75 |
| 2020 (7) | 0.96 | -85.84 | 0.8 | 0 | -0.48 | 0 | 0.3 | -49.15 | 1.76 | -62.39 | 1.43 | 23.28 | -0.17 | 0 | 2.99 | 28.82 | 5.37 | 20.95 | 2.87 | -13.55 | 1.69 | -1.17 | 0.26 | -29.73 | 19.92 | -84.14 |
| 2019 (6) | 6.78 | 30.38 | -2.1 | 0 | -0.18 | 0 | 0.59 | 0 | 4.68 | 87.2 | 1.16 | -36.61 | -0.25 | 0 | 2.32 | -34.94 | 4.44 | -13.11 | 3.32 | 14.09 | 1.71 | 8.23 | 0.37 | 37.04 | 125.56 | 14.93 |
| 2018 (5) | 5.2 | 60.49 | -2.7 | 0 | -3.89 | 0 | -0.56 | 0 | 2.5 | 89.39 | 1.83 | 38.64 | -0.35 | 0 | 3.57 | 39.07 | 5.11 | -29.71 | 2.91 | -23.82 | 1.58 | -0.63 | 0.27 | -6.9 | 109.24 | 92.19 |
| 2017 (4) | 3.24 | -53.18 | -1.92 | 0 | -0.98 | 0 | 0.39 | 0 | 1.32 | 0 | 1.32 | 7.32 | -0.24 | 0 | 2.57 | 2.35 | 7.27 | 5.06 | 3.82 | -19.58 | 1.59 | -12.15 | 0.29 | -25.64 | 56.84 | -42.91 |
| 2016 (3) | 6.92 | 7.96 | -8.59 | 0 | 0.04 | 0 | -0.05 | 0 | -1.67 | 0 | 1.23 | 26.8 | -0.23 | 0 | 2.51 | 22.69 | 6.92 | 27.91 | 4.75 | 20.56 | 1.81 | -8.59 | 0.39 | -15.22 | 99.57 | -0.9 |
| 2015 (2) | 6.41 | 11.67 | -0.05 | 0 | -3.69 | 0 | -0.21 | 0 | 6.36 | -4.93 | 0.97 | -3.0 | -0.36 | 0 | 2.04 | -3.08 | 5.41 | 2.08 | 3.94 | 2.07 | 1.98 | -6.16 | 0.46 | -6.12 | 100.47 | 13.07 |
| 2014 (1) | 5.74 | 275.16 | 0.95 | 0 | -10.5 | 0 | -0.21 | 0 | 6.69 | 0 | 1.0 | -48.72 | -0.34 | 0 | 2.11 | -50.47 | 5.3 | 23.54 | 3.86 | 11.88 | 2.11 | 0.48 | 0.49 | -2.0 | 88.85 | 251.35 |
| 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) | -0.16 | -107.92 | -103.14 | -3.38 | -525.93 | -288.51 | 3.45 | 169.14 | 17350.0 | 0.52 | 750.0 | -59.06 | -3.54 | -339.19 | -183.69 | 3.35 | 423.44 | 324.05 | -0.02 | 0 | 60.0 | 22.99 | 428.47 | 400.3 | 2.19 | -1.79 | -9.88 | 1.45 | -41.06 | -6.45 | 0.43 | -2.27 | -4.44 | 0.03 | -25.0 | -57.14 | -8.38 | -112.19 | -103.4 |
| 23Q3 (19) | 2.02 | -49.25 | -9.01 | -0.54 | -125.0 | -22.73 | -4.99 | -430.85 | 1.96 | -0.08 | 89.19 | 89.87 | 1.48 | -60.43 | -16.85 | 0.64 | 190.91 | 52.38 | 0 | 100.0 | 100.0 | 4.35 | 185.17 | 96.51 | 2.23 | 39.38 | -29.21 | 2.46 | 2.5 | -21.15 | 0.44 | -2.22 | -2.22 | 0.04 | 0.0 | -42.86 | 68.71 | -50.11 | 12.66 |
| 23Q2 (18) | 3.98 | 712.24 | -14.22 | -0.24 | 40.0 | 54.72 | -0.94 | 50.53 | 12.96 | -0.74 | -640.0 | -34.55 | 3.74 | 4055.56 | -9.0 | 0.22 | -29.03 | -4.35 | -0.05 | 50.0 | 0.0 | 1.53 | -32.23 | 5.73 | 1.6 | 2.56 | -33.33 | 2.4 | 445.45 | 17.07 | 0.45 | -2.17 | 2.27 | 0.04 | 0.0 | -42.86 | 137.72 | 164.19 | -24.02 |
| 23Q1 (17) | 0.49 | -90.39 | -82.62 | -0.4 | 54.02 | -3900.0 | -1.9 | -9400.0 | -4650.0 | -0.1 | -107.87 | -25.0 | 0.09 | -97.87 | -96.8 | 0.31 | -60.76 | -22.5 | -0.1 | -100.0 | -100.0 | 2.25 | -51.01 | -11.58 | 1.56 | -35.8 | -35.54 | 0.44 | -71.61 | -77.44 | 0.46 | 2.22 | 4.55 | 0.04 | -42.86 | -50.0 | 52.13 | -78.84 | -54.34 |
| 22Q4 (16) | 5.1 | 129.73 | 21.43 | -0.87 | -97.73 | -148.57 | -0.02 | 99.61 | -114.29 | 1.27 | 260.76 | 92.42 | 4.23 | 137.64 | 9.87 | 0.79 | 88.1 | 36.21 | -0.05 | 0.0 | 0.0 | 4.60 | 107.57 | 30.74 | 2.43 | -22.86 | 4.74 | 1.55 | -50.32 | 17.42 | 0.45 | 0.0 | 4.65 | 0.07 | 0.0 | 0.0 | 246.38 | 303.97 | 6.76 |
| 22Q3 (15) | 2.22 | -52.16 | 7.25 | -0.44 | 16.98 | -91.3 | -5.09 | -371.3 | -3815.38 | -0.79 | -43.64 | -1480.0 | 1.78 | -56.69 | -3.26 | 0.42 | 82.61 | -26.32 | -0.05 | 0.0 | 0.0 | 2.21 | 53.44 | -30.7 | 3.15 | 31.25 | -0.32 | 3.12 | 52.2 | 48.57 | 0.45 | 2.27 | 4.65 | 0.07 | 0.0 | 40.0 | 60.99 | -66.35 | -23.98 |
| 22Q2 (14) | 4.64 | 64.54 | 1557.14 | -0.53 | -5200.0 | 36.14 | -1.08 | -2600.0 | 60.73 | -0.55 | -587.5 | -10.0 | 4.11 | 46.26 | 847.27 | 0.23 | -42.5 | -46.51 | -0.05 | 0.0 | 0.0 | 1.44 | -43.33 | -45.91 | 2.4 | -0.83 | -12.41 | 2.05 | 5.13 | 4.06 | 0.44 | 0.0 | 4.76 | 0.07 | -12.5 | 16.67 | 181.25 | 58.75 | 1485.94 |
| 22Q1 (13) | 2.82 | -32.86 | 373.79 | -0.01 | 97.14 | -107.69 | -0.04 | -128.57 | -110.0 | -0.08 | -112.12 | 86.44 | 2.81 | -27.01 | 412.22 | 0.4 | -31.03 | 53.85 | -0.05 | 0.0 | -400.0 | 2.55 | -27.57 | 34.65 | 2.42 | 4.31 | 33.7 | 1.95 | 47.73 | 77.27 | 0.44 | 2.33 | 7.32 | 0.08 | 14.29 | 60.0 | 114.17 | -50.53 | 272.92 |
| 21Q4 (12) | 4.2 | 102.9 | 311.06 | -0.35 | -52.17 | -145.45 | 0.14 | 207.69 | 113.08 | 0.66 | 1420.0 | 650.0 | 3.85 | 109.24 | 415.57 | 0.58 | 1.75 | 114.81 | -0.05 | 0.0 | -183.33 | 3.52 | 10.02 | 73.93 | 2.32 | -26.58 | 19.59 | 1.32 | -37.14 | 7.32 | 0.43 | 0.0 | -2.27 | 0.07 | 40.0 | 800.0 | 230.77 | 187.63 | 292.5 |
| 21Q3 (11) | 2.07 | 639.29 | -46.23 | -0.23 | 72.29 | -157.5 | -0.13 | 95.27 | 43.48 | -0.05 | 90.0 | -105.62 | 1.84 | 434.55 | -56.71 | 0.57 | 32.56 | 9.62 | -0.05 | 0.0 | 64.29 | 3.20 | 19.78 | -24.3 | 3.16 | 15.33 | 75.56 | 2.1 | 6.6 | 118.75 | 0.43 | 2.38 | 2.38 | 0.05 | -16.67 | -37.5 | 80.23 | 602.03 | -69.57 |
| 21Q2 (10) | 0.28 | 127.18 | 119.18 | -0.83 | -738.46 | -207.41 | -2.75 | -787.5 | -600.0 | -0.5 | 15.25 | -38.89 | -0.55 | 38.89 | 68.21 | 0.43 | 65.38 | 13.16 | -0.05 | -400.0 | -66.67 | 2.67 | 41.07 | -17.45 | 2.74 | 51.38 | 191.49 | 1.97 | 79.09 | 85.85 | 0.42 | 2.44 | 2.44 | 0.06 | 20.0 | -33.33 | 11.43 | 117.31 | 112.21 |
| 21Q1 (9) | -1.03 | 48.24 | -280.7 | 0.13 | -83.12 | 230.0 | 0.4 | 137.38 | 48.15 | -0.59 | -391.67 | -436.36 | -0.9 | 26.23 | -291.49 | 0.26 | -3.7 | 0.0 | -0.01 | -116.67 | 83.33 | 1.89 | -6.44 | -24.65 | 1.81 | -6.7 | 162.32 | 1.1 | -10.57 | 389.47 | 0.41 | -6.82 | 0.0 | 0.05 | 600.0 | -50.0 | -66.03 | 44.92 | -115.06 |
| 20Q4 (8) | -1.99 | -151.69 | -247.41 | 0.77 | 92.5 | 181.05 | -1.07 | -365.22 | -872.73 | -0.12 | -113.48 | -118.18 | -1.22 | -128.71 | -405.0 | 0.27 | -48.08 | -25.0 | 0.06 | 142.86 | 200.0 | 2.02 | -52.12 | -27.69 | 1.94 | 7.78 | 37.59 | 1.23 | 28.12 | 92.19 | 0.44 | 4.76 | 4.76 | -0.01 | -112.5 | -107.69 | -119.88 | -145.46 | -205.67 |
| 20Q3 (7) | 3.85 | 363.7 | 17.74 | 0.4 | 248.15 | 188.89 | -0.23 | -141.82 | -43.75 | 0.89 | 347.22 | 888.89 | 4.25 | 345.66 | 50.71 | 0.52 | 36.84 | 300.0 | -0.14 | -366.67 | 0 | 4.22 | 30.62 | 315.26 | 1.8 | 91.49 | 52.54 | 0.96 | -9.43 | 10.34 | 0.42 | 2.44 | 0.0 | 0.08 | -11.11 | 14.29 | 263.70 | 381.76 | 9.67 |
| 20Q2 (6) | -1.46 | -356.14 | -196.69 | -0.27 | -170.0 | 32.5 | 0.55 | 103.7 | 48.65 | -0.36 | -227.27 | -176.92 | -1.73 | -468.09 | -255.86 | 0.38 | 46.15 | 90.0 | -0.03 | 50.0 | 76.92 | 3.23 | 28.75 | 94.52 | 0.94 | 36.23 | -6.0 | 1.06 | 378.95 | -3.64 | 0.41 | 0.0 | -6.82 | 0.09 | -10.0 | 12.5 | -93.59 | -121.35 | -200.41 |
| 20Q1 (5) | 0.57 | -57.78 | -12.31 | -0.1 | 89.47 | 67.74 | 0.27 | 345.45 | 200.0 | -0.11 | -116.67 | -175.0 | 0.47 | 17.5 | 38.24 | 0.26 | -27.78 | -44.68 | -0.06 | 0.0 | 0.0 | 2.51 | -10.21 | -34.7 | 0.69 | -51.06 | -17.86 | -0.38 | -159.38 | -154.29 | 0.41 | -2.38 | -6.82 | 0.1 | -23.08 | 11.11 | 438.46 | 286.5 | 729.7 |
| 19Q4 (4) | 1.35 | -58.72 | 0.0 | -0.95 | -111.11 | 0.0 | -0.11 | 31.25 | 0.0 | 0.66 | 633.33 | 0.0 | 0.4 | -85.82 | 0.0 | 0.36 | 176.92 | 0.0 | -0.06 | 0 | 0.0 | 2.80 | 174.99 | 0.0 | 1.41 | 19.49 | 0.0 | 0.64 | -26.44 | 0.0 | 0.42 | 0.0 | 0.0 | 0.13 | 85.71 | 0.0 | 113.45 | -52.82 | 0.0 |
| 19Q3 (3) | 3.27 | 116.56 | 0.0 | -0.45 | -12.5 | 0.0 | -0.16 | -143.24 | 0.0 | 0.09 | 169.23 | 0.0 | 2.82 | 154.05 | 0.0 | 0.13 | -35.0 | 0.0 | 0 | 100.0 | 0.0 | 1.02 | -38.81 | 0.0 | 1.18 | 18.0 | 0.0 | 0.87 | -20.91 | 0.0 | 0.42 | -4.55 | 0.0 | 0.07 | -12.5 | 0.0 | 240.44 | 157.96 | 0.0 |
| 19Q2 (2) | 1.51 | 132.31 | 0.0 | -0.4 | -29.03 | 0.0 | 0.37 | 237.04 | 0.0 | -0.13 | -225.0 | 0.0 | 1.11 | 226.47 | 0.0 | 0.2 | -57.45 | 0.0 | -0.13 | -116.67 | 0.0 | 1.66 | -56.78 | 0.0 | 1.0 | 19.05 | 0.0 | 1.1 | 57.14 | 0.0 | 0.44 | 0.0 | 0.0 | 0.08 | -11.11 | 0.0 | 93.21 | 76.38 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 3.84 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 52.85 | 0.0 | 0.0 |
