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) | 19.09 | -30.86 | 0.69 | 0 | -33.22 | 0 | 1.39 | 0 | 19.78 | 26.55 | 0.57 | -57.78 | 0.05 | 0 | 0.29 | -53.3 | 39.32 | -2.38 | 23.95 | 2.61 | 4.41 | 5.76 | 0.28 | 154.55 | 66.66 | -33.32 |
| 2022 (9) | 27.61 | -69.45 | -11.98 | 0 | -21.21 | 0 | -0.29 | 0 | 15.63 | -82.63 | 1.35 | 23.85 | -0.12 | 0 | 0.63 | 45.08 | 40.28 | -22.0 | 23.34 | -33.47 | 4.17 | -1.65 | 0.11 | 10.0 | 99.96 | -56.4 |
| 2021 (8) | 90.37 | -8.58 | -0.41 | 0 | -44.25 | 0 | 0.6 | 0 | 89.96 | -7.3 | 1.09 | -14.17 | 0 | 0 | 0.43 | -6.83 | 51.64 | -0.1 | 35.08 | 4.59 | 4.24 | 6.8 | 0.1 | 0.0 | 229.25 | -12.78 |
| 2020 (7) | 98.85 | 209.29 | -1.81 | 0 | -44.21 | 0 | -1.58 | 0 | 97.04 | 201.09 | 1.27 | 30.93 | 0 | 0 | 0.46 | -26.61 | 51.69 | 135.06 | 33.54 | 161.21 | 3.97 | 9.97 | 0.1 | -33.33 | 262.83 | 36.51 |
| 2019 (6) | 31.96 | 64.07 | 0.27 | 0 | -25.34 | 0 | -0.6 | 0 | 32.23 | 70.8 | 0.97 | -49.21 | 0 | 0 | 0.63 | -52.17 | 21.99 | 15.13 | 12.84 | 153.25 | 3.61 | 39.92 | 0.15 | -21.05 | 192.53 | -22.51 |
| 2018 (5) | 19.48 | 0 | -0.61 | 0 | -33.18 | 0 | 1.48 | 2860.0 | 18.87 | 0 | 1.91 | -50.77 | 0 | 0 | 1.32 | -66.13 | 19.1 | 126.57 | 5.07 | 46.53 | 2.58 | 4.88 | 0.19 | -9.52 | 248.47 | 0 |
| 2017 (4) | -8.85 | 0 | -3.72 | 0 | 41.64 | 2917.39 | 0.05 | 0 | -12.57 | 0 | 3.88 | -33.56 | 0 | 0 | 3.91 | -21.82 | 8.43 | -43.87 | 3.46 | -52.99 | 2.46 | -1.6 | 0.21 | 5.0 | -144.37 | 0 |
| 2016 (3) | 11.88 | -54.52 | -6.32 | 0 | 1.38 | 0 | -0.69 | 0 | 5.56 | -76.5 | 5.84 | 147.46 | 0 | 0 | 5.00 | 127.79 | 15.02 | 13.79 | 7.36 | 28.22 | 2.5 | -3.1 | 0.2 | 11.11 | 118.09 | -61.57 |
| 2015 (2) | 26.12 | 178.76 | -2.46 | 0 | -20.14 | 0 | 0.31 | 210.0 | 23.66 | 270.85 | 2.36 | -31.79 | 0 | 0 | 2.19 | -16.54 | 13.2 | -61.9 | 5.74 | -80.02 | 2.58 | 16.74 | 0.18 | 38.46 | 307.29 | 918.96 |
| 2014 (1) | 9.37 | 0 | -2.99 | 0 | 1.78 | -58.41 | 0.1 | 0 | 6.38 | 0 | 3.46 | -13.72 | 0 | 0 | 2.63 | -52.26 | 34.65 | 223.23 | 28.73 | 140.02 | 2.21 | 1.84 | 0.13 | 30.0 | 30.16 | 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) | 22.27 | 225.89 | 419.51 | 0 | -100.0 | 100.0 | -19.91 | -451.15 | -1542.75 | -0.11 | -107.97 | -128.95 | 22.27 | 227.69 | 366.39 | 0.16 | 220.0 | -58.97 | 0.05 | 0 | 141.67 | 0.29 | 187.07 | -45.3 | 13.61 | 32.39 | 2.56 | 9.46 | 22.38 | 29.23 | 1.12 | 0.0 | 6.67 | 0.17 | 325.0 | 466.67 | 207.16 | 204.11 | 349.67 |
| 23Q3 (19) | -17.69 | -267.04 | -234.12 | 0.25 | 8.7 | 102.47 | 5.67 | 191.3 | 128.69 | 1.38 | 13900.0 | 820.0 | -17.44 | -261.18 | -669.93 | 0.05 | -66.67 | -82.76 | 0 | -100.0 | 0 | 0.10 | -70.2 | -84.58 | 10.28 | 38.17 | 50.07 | 7.73 | 296.41 | 137.85 | 1.12 | 1.82 | 6.67 | 0.04 | 0.0 | 33.33 | -198.99 | -158.06 | -165.32 |
| 23Q2 (18) | 10.59 | 170.15 | 522.94 | 0.23 | 9.52 | 179.31 | -6.21 | 51.37 | -396.8 | -0.01 | -107.69 | 96.3 | 10.82 | 161.99 | 667.38 | 0.15 | -28.57 | -63.41 | 0.02 | 200.0 | 0 | 0.34 | -27.75 | -61.33 | 7.44 | -6.88 | -12.98 | 1.95 | -59.46 | -56.28 | 1.1 | 2.8 | 6.8 | 0.04 | 33.33 | 33.33 | 342.72 | 416.7 | 1012.83 |
| 23Q1 (17) | 3.92 | 156.24 | -80.1 | 0.21 | 115.11 | 216.67 | -12.77 | -1025.36 | -708.23 | 0.13 | -65.79 | 123.64 | 4.13 | 149.4 | -78.84 | 0.21 | -46.15 | -19.23 | -0.02 | 83.33 | 0 | 0.47 | -11.49 | -10.46 | 7.99 | -39.79 | -31.24 | 4.81 | -34.29 | -42.05 | 1.07 | 1.9 | 3.88 | 0.03 | 0.0 | 0.0 | 66.33 | 179.94 | -68.49 |
| 22Q4 (16) | -6.97 | -152.84 | -121.61 | -1.39 | 86.28 | -456.0 | 1.38 | 106.98 | 128.57 | 0.38 | 153.33 | 40.74 | -8.36 | -373.2 | -126.12 | 0.39 | 34.48 | 105.26 | -0.12 | 0 | 0 | 0.53 | -19.06 | 74.77 | 13.27 | 93.72 | -10.22 | 7.32 | 125.23 | -30.48 | 1.05 | 0.0 | -1.87 | 0.03 | 0.0 | 0.0 | -82.98 | -127.24 | -129.91 |
| 22Q3 (15) | 13.19 | 675.88 | 18.4 | -10.13 | -3393.1 | -4304.35 | -19.76 | -1480.8 | -275.67 | 0.15 | 155.56 | 225.0 | 3.06 | 117.02 | -71.95 | 0.29 | -29.27 | 3.57 | 0 | 0 | 0 | 0.65 | -25.29 | 5.9 | 6.85 | -19.88 | -27.82 | 3.25 | -27.13 | -41.55 | 1.05 | 1.94 | -1.87 | 0.03 | 0.0 | 50.0 | 304.62 | 889.12 | 81.84 |
| 22Q2 (14) | 1.7 | -91.37 | -58.44 | -0.29 | -61.11 | -182.86 | -1.25 | 20.89 | 95.33 | -0.27 | 50.91 | -148.21 | 1.41 | -92.78 | -68.24 | 0.41 | 57.69 | 46.43 | 0 | 0 | 0 | 0.87 | 67.3 | 194.35 | 8.55 | -26.42 | -54.42 | 4.46 | -46.27 | -67.3 | 1.03 | 0.0 | -1.9 | 0.03 | 0.0 | 50.0 | 30.80 | -85.37 | 10.76 |
| 22Q1 (13) | 19.7 | -38.93 | -54.06 | -0.18 | 28.0 | 35.71 | -1.58 | 67.29 | 78.65 | -0.55 | -303.7 | -400.0 | 19.52 | -39.02 | -54.18 | 0.26 | 36.84 | -23.53 | 0 | 0 | 0 | 0.52 | 72.75 | -24.45 | 11.62 | -21.38 | 34.8 | 8.3 | -21.18 | 54.85 | 1.03 | -3.74 | -1.9 | 0.03 | 0.0 | 50.0 | 210.47 | -24.12 | -68.44 |
| 21Q4 (12) | 32.26 | 189.59 | -49.74 | -0.25 | -8.7 | 34.21 | -4.83 | 8.17 | 85.27 | 0.27 | 325.0 | 127.84 | 32.01 | 193.4 | -49.83 | 0.19 | -32.14 | -9.52 | 0 | 0 | 0 | 0.30 | -50.95 | 95.3 | 14.78 | 55.74 | -52.7 | 10.53 | 89.39 | -51.2 | 1.07 | 0.0 | 1.9 | 0.03 | 50.0 | 50.0 | 277.39 | 65.59 | -2.11 |
| 21Q3 (11) | 11.14 | 172.37 | 190.1 | -0.23 | -165.71 | 23.33 | -5.26 | 80.34 | 61.35 | -0.12 | -121.43 | 36.84 | 10.91 | 145.72 | 208.19 | 0.28 | 0.0 | -15.15 | 0 | 0 | 0 | 0.62 | 107.66 | -12.16 | 9.49 | -49.41 | 49.21 | 5.56 | -59.24 | 35.94 | 1.07 | 1.9 | 2.88 | 0.02 | 0.0 | -33.33 | 167.52 | 502.49 | 125.1 |
| 21Q2 (10) | 4.09 | -90.46 | -87.2 | 0.35 | 225.0 | 140.23 | -26.76 | -261.62 | -596.88 | 0.56 | 609.09 | -5.08 | 4.44 | -89.58 | -85.72 | 0.28 | -17.65 | -41.67 | 0 | 0 | 0 | 0.30 | -57.06 | -68.05 | 18.76 | 117.63 | 122.01 | 13.64 | 154.48 | 181.82 | 1.05 | 0.0 | 6.06 | 0.02 | 0.0 | -33.33 | 27.80 | -95.83 | -94.9 |
| 21Q1 (9) | 42.88 | -33.19 | 3894.69 | -0.28 | 26.32 | -7.69 | -7.4 | 77.43 | -222.92 | -0.11 | 88.66 | 89.11 | 42.6 | -33.23 | 3164.75 | 0.34 | 61.9 | 36.0 | 0 | 0 | 0 | 0.69 | 346.56 | 7.7 | 8.62 | -72.42 | 53.11 | 5.36 | -75.16 | 76.9 | 1.05 | 0.0 | 19.32 | 0.02 | 0.0 | -33.33 | 666.87 | 135.35 | 2425.21 |
| 20Q4 (8) | 64.18 | 1571.35 | 285.93 | -0.38 | -26.67 | -311.11 | -32.79 | -140.93 | -242.99 | -0.97 | -410.53 | -161.01 | 63.8 | 1702.26 | 279.54 | 0.21 | -36.36 | 23.53 | 0 | 0 | 0 | 0.15 | -77.94 | -43.72 | 31.25 | 391.35 | 202.81 | 21.58 | 427.63 | 173.16 | 1.05 | 0.96 | 14.13 | 0.02 | -33.33 | -33.33 | 283.36 | 280.76 | 50.79 |
| 20Q3 (7) | 3.84 | -87.98 | 937.84 | -0.3 | 65.52 | -166.67 | -13.61 | -254.43 | -81.95 | -0.19 | -132.2 | -235.71 | 3.54 | -88.61 | 331.71 | 0.33 | -31.25 | -10.81 | 0 | 0 | 0 | 0.70 | -24.46 | -43.74 | 6.36 | -24.73 | 30.06 | 4.09 | -15.5 | 56.11 | 1.04 | 5.05 | 16.85 | 0.03 | 0.0 | -25.0 | 74.42 | -86.36 | 614.02 |
| 20Q2 (6) | 31.96 | 2928.32 | 202.94 | -0.87 | -234.62 | -357.89 | -3.84 | -163.79 | 72.92 | 0.59 | 158.42 | 130.26 | 31.09 | 2336.69 | 200.1 | 0.48 | 92.0 | 84.62 | 0 | 0 | 0 | 0.93 | 44.72 | 12.09 | 8.45 | 50.09 | 152.24 | 4.84 | 59.74 | 352.34 | 0.99 | 12.5 | 10.0 | 0.03 | 0.0 | -25.0 | 545.39 | 2001.63 | 3.91 |
| 20Q1 (5) | -1.13 | -106.79 | -125.57 | -0.26 | -244.44 | -62.5 | 6.02 | 162.97 | 2.38 | -1.01 | -163.52 | -260.71 | -1.39 | -108.27 | -132.63 | 0.25 | 47.06 | 38.89 | 0 | 0 | 0 | 0.64 | 133.36 | 8.2 | 5.63 | -45.45 | 64.14 | 3.03 | -61.65 | 142.4 | 0.88 | -4.35 | -2.22 | 0.03 | 0.0 | -25.0 | -28.68 | -115.26 | -114.21 |
| 19Q4 (4) | 16.63 | 4394.59 | 0.0 | 0.18 | -60.0 | 0.0 | -9.56 | -27.81 | 0.0 | 1.59 | 1035.71 | 0.0 | 16.81 | 1950.0 | 0.0 | 0.17 | -54.05 | 0.0 | 0 | 0 | 0.0 | 0.27 | -77.95 | 0.0 | 10.32 | 111.04 | 0.0 | 7.9 | 201.53 | 0.0 | 0.92 | 3.37 | 0.0 | 0.03 | -25.0 | 0.0 | 187.91 | 1702.92 | 0.0 |
| 19Q3 (3) | 0.37 | -96.49 | 0.0 | 0.45 | 336.84 | 0.0 | -7.48 | 47.25 | 0.0 | 0.14 | 107.18 | 0.0 | 0.82 | -92.08 | 0.0 | 0.37 | 42.31 | 0.0 | 0 | 0 | 0.0 | 1.25 | 50.51 | 0.0 | 4.89 | 45.97 | 0.0 | 2.62 | 144.86 | 0.0 | 0.89 | -1.11 | 0.0 | 0.04 | 0.0 | 0.0 | 10.42 | -98.01 | 0.0 |
| 19Q2 (2) | 10.55 | 138.69 | 0.0 | -0.19 | -18.75 | 0.0 | -14.18 | -341.16 | 0.0 | -1.95 | -596.43 | 0.0 | 10.36 | 143.19 | 0.0 | 0.26 | 44.44 | 0.0 | 0 | 0 | 0.0 | 0.83 | 39.7 | 0.0 | 3.35 | -2.33 | 0.0 | 1.07 | -14.4 | 0.0 | 0.9 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 524.88 | 160.06 | 0.0 |
| 19Q1 (1) | 4.42 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 5.88 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 4.26 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 201.83 | 0.0 | 0.0 |
