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) | -19.61 | 0 | 0.39 | 0 | -38.53 | 0 | 0 | 0 | -19.22 | 0 | 2.72 | -80.3 | 3.02 | 0 | 1.76 | -78.64 | 25.73 | 74.32 | 21.64 | 79.14 | 10.23 | -14.18 | 0.22 | 4.76 | -61.11 | 0 |
| 2022 (9) | -5.39 | 0 | -10.0 | 0 | 84.45 | 83.95 | -15.23 | 0 | -15.39 | 0 | 13.81 | 238.48 | -1.94 | 0 | 8.22 | 151.48 | 14.76 | 68.49 | 12.08 | 42.45 | 11.92 | 19.32 | 0.21 | 10.53 | -22.26 | 0 |
| 2021 (8) | -36.86 | 0 | -3.64 | 0 | 45.91 | 471.02 | 7.08 | 0 | -40.5 | 0 | 4.08 | -57.1 | -0.91 | 0 | 3.27 | -51.95 | 8.76 | -43.52 | 8.48 | -42.86 | 9.99 | 12.5 | 0.19 | 26.67 | -197.53 | 0 |
| 2020 (7) | 18.01 | -21.15 | -13.33 | 0 | 8.04 | 0 | -0.4 | 0 | 4.68 | -75.21 | 9.51 | 86.84 | -6.42 | 0 | 6.81 | 55.42 | 15.51 | 3.47 | 14.84 | 8.24 | 8.88 | 17.31 | 0.15 | 25.0 | 75.45 | -29.31 |
| 2019 (6) | 22.84 | -9.69 | -3.96 | 0 | -13.55 | 0 | 4.43 | 0 | 18.88 | -57.96 | 5.09 | -42.29 | 0.82 | 0 | 4.38 | -29.03 | 14.99 | -32.72 | 13.71 | -62.02 | 7.57 | 81.1 | 0.12 | -25.0 | 106.73 | 70.67 |
| 2018 (5) | 25.29 | 163.16 | 19.62 | 4462.79 | -41.22 | 0 | -0.48 | 0 | 44.91 | 347.31 | 8.82 | 437.8 | -0.9 | 0 | 6.17 | 361.62 | 22.28 | 66.02 | 36.1 | 149.83 | 4.18 | -19.77 | 0.16 | -11.11 | 62.54 | 29.11 |
| 2017 (4) | 9.61 | -84.83 | 0.43 | 0 | -15.74 | 0 | 2.47 | 100.81 | 10.04 | -81.3 | 1.64 | 7.89 | 0.96 | 0 | 1.34 | 64.4 | 13.42 | -60.55 | 14.45 | -52.12 | 5.21 | 7.2 | 0.18 | -10.0 | 48.44 | -73.06 |
| 2016 (3) | 63.35 | 555.12 | -9.66 | 0 | -72.85 | 0 | 1.23 | 0 | 53.69 | 0 | 1.52 | -61.9 | -1.56 | 0 | 0.81 | -79.93 | 34.02 | 42.05 | 30.18 | 29.69 | 4.86 | 28.23 | 0.2 | 17.65 | 179.77 | 406.21 |
| 2015 (2) | 9.67 | 0 | -29.59 | 0 | 25.46 | -19.89 | -0.25 | 0 | -19.92 | 0 | 3.99 | 10.53 | -4.67 | 0 | 4.05 | 11.02 | 23.95 | -20.09 | 23.27 | -21.17 | 3.79 | 4.12 | 0.17 | 41.67 | 35.51 | 0 |
| 2014 (1) | -29.79 | 0 | -18.03 | 0 | 31.78 | 371.51 | 0.32 | 220.0 | -47.82 | 0 | 3.61 | 7.12 | -2.68 | 0 | 3.65 | -11.84 | 29.97 | 102.77 | 29.52 | 74.88 | 3.64 | 13.4 | 0.12 | -14.29 | -89.51 | 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) | 13.11 | 151.17 | -74.04 | 0.28 | 123.53 | 108.36 | -16.9 | -320.63 | -84.9 | 0.51 | -10.53 | 122.37 | 13.39 | 149.94 | -71.61 | 0.76 | -30.91 | -71.21 | 1.02 | 247.83 | 282.14 | 1.26 | -69.84 | -57.94 | 13.91 | 363.67 | 14.96 | 13.69 | 475.21 | 25.14 | 2.58 | 1.18 | -10.1 | 0.06 | 0.0 | 20.0 | 80.28 | 115.64 | -77.97 |
| 23Q3 (19) | -25.62 | -371.11 | -272.64 | -1.19 | -136.62 | 76.29 | 7.66 | 144.74 | -31.3 | 0.57 | 143.18 | -79.72 | -26.81 | -311.1 | -373.01 | 1.1 | 134.04 | -85.45 | -0.69 | -118.7 | -225.45 | 4.17 | 249.51 | -74.74 | 3.0 | -49.07 | -36.84 | 2.38 | -43.2 | -45.54 | 2.55 | 0.39 | -26.72 | 0.06 | 0.0 | 0.0 | -513.43 | -468.91 | -373.67 |
| 23Q2 (18) | 9.45 | 157.1 | 146.88 | 3.25 | 267.53 | 117.15 | -17.12 | -40.67 | -146.32 | -1.32 | -650.0 | 81.43 | 12.7 | 168.69 | 132.47 | 0.47 | 20.51 | -81.57 | 3.69 | 469.0 | 294.21 | 1.19 | -11.92 | -88.97 | 5.89 | 101.02 | 7262.5 | 4.19 | 203.62 | 519.0 | 2.54 | -0.78 | -18.06 | 0.06 | 20.0 | 20.0 | 139.18 | 133.55 | 114.84 |
| 23Q1 (17) | -16.55 | -132.77 | 67.28 | -1.94 | 42.09 | -111.21 | -12.17 | -33.15 | -126.75 | 0.24 | 110.53 | 102.77 | -18.49 | -139.21 | 44.42 | 0.39 | -85.23 | -63.21 | -1.0 | -78.57 | -3233.33 | 1.36 | -54.71 | -86.63 | 2.93 | -75.79 | 234.4 | 1.38 | -87.39 | 161.88 | 2.56 | -10.8 | 4.07 | 0.05 | 0.0 | 0.0 | -414.79 | -213.82 | 97.7 |
| 22Q4 (16) | 50.51 | 240.36 | 317.78 | -3.35 | 33.27 | -183.9 | -9.14 | -181.97 | -231.16 | -2.28 | -181.14 | -125.85 | 47.16 | 380.24 | 332.26 | 2.64 | -65.08 | 218.07 | -0.56 | -201.82 | -40.0 | 2.99 | -81.88 | 118.73 | 12.1 | 154.74 | 6.42 | 10.94 | 150.34 | 2.72 | 2.87 | -17.53 | 13.44 | 0.05 | -16.67 | 0.0 | 364.43 | 94.25 | 298.79 |
| 22Q3 (15) | 14.84 | 173.61 | 133.33 | -5.02 | 73.51 | -428.42 | 11.15 | -69.83 | 376.67 | 2.81 | 139.52 | 4783.33 | 9.82 | 125.11 | 81.52 | 7.56 | 196.47 | 245.21 | 0.55 | 128.95 | 405.56 | 16.52 | 52.54 | 84.41 | 4.75 | 5837.5 | 1796.43 | 4.37 | 537.0 | 345.92 | 3.48 | 12.26 | 38.1 | 0.06 | 20.0 | 20.0 | 187.61 | 120.01 | 4.72 |
| 22Q2 (14) | -20.16 | 60.14 | 56.48 | -18.95 | -209.47 | -1814.14 | 36.96 | -18.75 | -37.1 | -7.11 | 17.8 | -707.95 | -39.11 | -17.55 | 17.33 | 2.55 | 140.57 | 280.6 | -1.9 | -6233.33 | -578.57 | 10.83 | 6.79 | 95.31 | 0.08 | 103.67 | 102.85 | -1.0 | 55.16 | 67.11 | 3.1 | 26.02 | 25.51 | 0.05 | 0.0 | 0.0 | -937.67 | 94.81 | 0 |
| 22Q1 (13) | -50.58 | -518.36 | -463.25 | 17.31 | 1566.95 | 3366.04 | 45.49 | 1748.19 | 850.66 | -8.65 | -198.07 | -981.25 | -33.27 | -404.95 | -249.84 | 1.06 | 27.71 | 165.0 | -0.03 | 92.5 | 50.0 | 10.14 | 641.09 | 599.9 | -2.18 | -119.17 | -563.83 | -2.23 | -120.94 | -1927.27 | 2.46 | -2.77 | -0.4 | 0.05 | 0.0 | 0.0 | -18064.29 | -19867.62 | -4747.99 |
| 21Q4 (12) | 12.09 | 90.09 | -61.19 | -1.18 | -24.21 | 81.87 | -2.76 | 31.51 | 81.95 | 8.82 | 14800.0 | 1594.92 | 10.91 | 101.66 | -55.72 | 0.83 | -62.1 | -55.61 | -0.4 | -122.22 | 91.21 | 1.37 | -84.73 | -40.33 | 11.37 | 4160.71 | -10.82 | 10.65 | 986.73 | -3.45 | 2.53 | 0.4 | 4.12 | 0.05 | 0.0 | 25.0 | 91.38 | -48.99 | -60.4 |
| 21Q3 (11) | 6.36 | 113.73 | -59.85 | -0.95 | 4.04 | 84.35 | -4.03 | -106.86 | 30.87 | -0.06 | 93.18 | 57.14 | 5.41 | 111.44 | -44.63 | 2.19 | 226.87 | -65.89 | -0.18 | 35.71 | 67.27 | 8.96 | 61.56 | -59.33 | -0.28 | 90.04 | -108.59 | 0.98 | 132.24 | -68.59 | 2.52 | 2.02 | 6.33 | 0.05 | 0.0 | 25.0 | 179.15 | 0 | -37.45 |
| 21Q2 (10) | -46.32 | -415.81 | -1491.75 | -0.99 | -86.79 | -353.85 | 58.76 | 1069.64 | 1387.59 | -0.88 | -10.0 | -276.0 | -47.31 | -397.48 | -1777.38 | 0.67 | 67.5 | -18.29 | -0.28 | -366.67 | 62.67 | 5.55 | 282.7 | 39.74 | -2.81 | -697.87 | -342.24 | -3.04 | -2663.64 | -223.08 | 2.47 | 0.0 | 20.49 | 0.05 | 0.0 | 66.67 | 0.00 | 100.0 | 100.0 |
| 21Q1 (9) | -8.98 | -128.83 | 65.75 | -0.53 | 91.86 | 45.92 | -6.06 | 60.37 | -124.04 | -0.8 | -35.59 | -233.33 | -9.51 | -138.6 | 65.04 | 0.4 | -78.61 | 2.56 | -0.06 | 98.68 | 89.47 | 1.45 | -36.82 | -68.75 | 0.47 | -96.31 | 128.31 | -0.11 | -101.0 | 93.82 | 2.47 | 1.65 | 21.67 | 0.05 | 25.0 | 66.67 | -372.61 | -261.49 | 96.02 |
| 20Q4 (8) | 31.15 | 96.65 | 77.49 | -6.51 | -7.25 | -285.21 | -15.29 | -162.26 | -4.58 | -0.59 | -321.43 | -447.06 | 24.64 | 152.2 | 55.36 | 1.87 | -70.87 | 117.44 | -4.55 | -727.27 | -2743.75 | 2.29 | -89.59 | 35.71 | 12.75 | 291.1 | 28.14 | 11.03 | 253.53 | 21.48 | 2.43 | 2.53 | 22.73 | 0.04 | 0.0 | 33.33 | 230.74 | -19.44 | 45.81 |
| 20Q3 (7) | 15.84 | 644.33 | 273.11 | -6.07 | -1656.41 | -549.63 | -5.83 | -247.59 | -152.66 | -0.14 | -128.0 | -120.9 | 9.77 | 487.7 | 225.26 | 6.42 | 682.93 | 605.49 | -0.55 | 26.67 | -138.46 | 22.03 | 455.09 | 216.92 | 3.26 | 181.03 | 1031.43 | 3.12 | 26.32 | 1140.0 | 2.37 | 15.61 | 26.06 | 0.04 | 33.33 | 33.33 | 286.44 | 547.87 | 150.4 |
| 20Q2 (6) | -2.91 | 88.9 | -123.15 | 0.39 | 139.8 | 138.61 | 3.95 | -84.33 | 129.3 | 0.5 | 308.33 | 150.0 | -2.52 | 90.74 | -121.8 | 0.82 | 110.26 | 28.12 | -0.75 | -31.58 | -59.57 | 3.97 | -14.41 | 109.06 | 1.16 | 169.88 | -75.98 | 2.47 | 238.76 | -45.83 | 2.05 | 0.99 | 11.41 | 0.03 | 0.0 | 0.0 | -63.96 | 99.32 | -132.72 |
| 20Q1 (5) | -26.22 | -249.4 | -1502.14 | -0.98 | 42.01 | 62.31 | 25.21 | 272.44 | 622.35 | -0.24 | -241.18 | -107.08 | -27.2 | -271.5 | -3626.03 | 0.39 | -54.65 | -85.45 | -0.57 | -256.25 | -5800.0 | 4.64 | 174.36 | -67.88 | -1.66 | -116.68 | -391.23 | -1.78 | -119.6 | -594.44 | 2.03 | 2.53 | 9.14 | 0.03 | 0.0 | 0.0 | -9364.29 | -6017.37 | -11367.19 |
| 19Q4 (4) | 17.55 | 291.8 | 0.0 | -1.69 | -225.19 | 0.0 | -14.62 | -232.07 | 0.0 | 0.17 | -74.63 | 0.0 | 15.86 | 303.33 | 0.0 | 0.86 | -5.49 | 0.0 | -0.16 | -111.19 | 0.0 | 1.69 | -75.69 | 0.0 | 9.95 | 2942.86 | 0.0 | 9.08 | 3126.67 | 0.0 | 1.98 | 5.32 | 0.0 | 0.03 | 0.0 | 0.0 | 158.25 | 127.85 | 0.0 |
| 19Q3 (3) | -9.15 | -172.79 | 0.0 | 1.35 | 233.66 | 0.0 | 11.07 | 182.12 | 0.0 | 0.67 | 235.0 | 0.0 | -7.8 | -167.47 | 0.0 | 0.91 | 42.19 | 0.0 | 1.43 | 404.26 | 0.0 | 6.95 | 266.17 | 0.0 | -0.35 | -107.25 | 0.0 | -0.3 | -106.58 | 0.0 | 1.88 | 2.17 | 0.0 | 0.03 | 0.0 | 0.0 | -568.32 | -390.72 | 0.0 |
| 19Q2 (2) | 12.57 | 572.19 | 0.0 | -1.01 | 61.15 | 0.0 | -13.48 | -486.25 | 0.0 | 0.2 | -94.1 | 0.0 | 11.56 | 1683.56 | 0.0 | 0.64 | -76.12 | 0.0 | -0.47 | -4800.0 | 0.0 | 1.90 | -86.85 | 0.0 | 4.83 | 747.37 | 0.0 | 4.56 | 1166.67 | 0.0 | 1.84 | -1.08 | 0.0 | 0.03 | 0.0 | 0.0 | 195.49 | 135.22 | 0.0 |
| 19Q1 (1) | 1.87 | 0.0 | 0.0 | -2.6 | 0.0 | 0.0 | 3.49 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 14.44 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 83.11 | 0.0 | 0.0 |
