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) | -16.43 | 0 | -7.96 | 0 | 21.74 | 131.77 | -3.09 | 0 | -24.39 | 0 | 0.51 | -59.52 | -1.54 | 0 | 0.68 | -68.28 | 10.71 | 5.62 | -0.93 | 0 | 8.85 | -1.01 | 1.65 | 12.24 | -171.68 | 0 |
| 2022 (9) | 4.41 | -62.05 | -15.97 | 0 | 9.38 | 0 | -0.84 | 0 | -11.56 | 0 | 1.26 | 250.0 | -14.22 | 0 | 2.15 | 310.18 | 10.14 | 22.76 | 0.74 | 23.33 | 8.94 | -1.11 | 1.47 | 9.7 | 39.55 | -62.63 |
| 2021 (8) | 11.62 | 0 | -1.12 | 0 | -11.62 | 0 | 1.54 | 102.63 | 10.5 | 0 | 0.36 | -83.49 | 0 | 0 | 0.52 | -83.72 | 8.26 | 82.34 | 0.6 | -90.37 | 9.04 | -3.62 | 1.34 | 12.61 | 105.83 | 0 |
| 2020 (7) | -2.05 | 0 | -8.34 | 0 | 11.0 | -73.12 | 0.76 | 0 | -10.39 | 0 | 2.18 | -89.21 | 0 | 0 | 3.22 | -89.92 | 4.53 | -25.86 | 6.23 | 53.07 | 9.38 | -0.11 | 1.19 | 7.21 | -12.20 | 0 |
| 2019 (6) | -27.74 | 0 | -22.81 | 0 | 40.92 | 0 | -2.68 | 0 | -50.55 | 0 | 20.2 | 2827.54 | 0 | 0 | 31.94 | 14686.72 | 6.11 | -85.75 | 4.07 | -87.92 | 9.39 | 32.44 | 1.11 | -6.72 | -190.39 | 0 |
| 2018 (5) | 177.94 | 545.88 | 38.5 | 0 | -190.9 | 0 | -8.38 | 0 | 216.44 | 15814.71 | 0.69 | -58.18 | 0 | 0 | 0.22 | -81.4 | 42.88 | 0 | 33.68 | 0 | 7.09 | 35.82 | 1.19 | 10.19 | 424.07 | 0 |
| 2017 (4) | 27.55 | 0 | -26.19 | 0 | -1.99 | 0 | -10.89 | 0 | 1.36 | 0 | 1.65 | -4.62 | 0 | 0 | 1.16 | -77.47 | -1.28 | 0 | -7.58 | 0 | 5.22 | 45.4 | 1.08 | -0.92 | 0.00 | 0 |
| 2016 (3) | -79.87 | 0 | 21.42 | 0 | 56.42 | 27.33 | -19.37 | 0 | -58.45 | 0 | 1.73 | 198.28 | 0 | 0 | 5.15 | 218.62 | -49.64 | 0 | -49.69 | 0 | 3.59 | -17.66 | 1.09 | -1.8 | 0.00 | 0 |
| 2015 (2) | -7.26 | 0 | -39.23 | 0 | 44.31 | -40.96 | 28.47 | 539.78 | -46.49 | 0 | 0.58 | 0.0 | 0 | 0 | 1.62 | 5.55 | -9.4 | 0 | -13.76 | 0 | 4.36 | 3.81 | 1.11 | 32.14 | 0.00 | 0 |
| 2014 (1) | -59.05 | 0 | -19.51 | 0 | 75.05 | 0 | 4.45 | -90.71 | -78.56 | 0 | 0.58 | -65.06 | 0 | 0 | 1.53 | 180.54 | 0.1 | -99.91 | -4.25 | 0 | 4.2 | 9.38 | 0.84 | -5.62 | -7474.68 | 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) | 0.09 | 102.85 | -98.82 | -0.83 | 13.54 | 75.52 | 2.35 | -82.92 | 209.81 | -0.07 | 92.93 | -136.84 | -0.74 | 82.04 | -117.37 | 0.25 | 108.33 | 212.5 | 0 | 100.0 | 100.0 | 0.93 | 32.27 | 99.33 | 3.98 | 38.68 | 21.34 | 0.83 | 692.86 | 112.82 | 2.18 | -1.36 | -2.68 | 0.43 | 2.38 | 10.26 | 2.62 | 102.06 | -98.97 |
| 23Q3 (19) | -3.16 | -337.59 | -495.0 | -0.96 | 64.71 | 91.35 | 13.76 | 648.21 | 246.6 | -0.99 | 47.34 | -70.69 | -4.12 | -196.4 | 60.0 | 0.12 | 9.09 | 33.33 | -0.02 | 86.67 | 99.83 | 0.70 | 19.42 | 11.36 | 2.87 | 36.02 | 26.99 | -0.14 | 78.12 | 50.0 | 2.21 | -0.45 | -1.34 | 0.42 | 5.0 | 10.53 | -126.91 | -288.93 | -471.2 |
| 23Q2 (18) | 1.33 | 109.05 | 786.67 | -2.72 | 21.39 | -244.3 | -2.51 | -130.84 | -120.42 | -1.88 | -1075.0 | -637.14 | -1.39 | 92.34 | -117.19 | 0.11 | 266.67 | -89.62 | -0.15 | 89.13 | 0 | 0.59 | 135.31 | -91.88 | 2.11 | 20.57 | -17.58 | -0.64 | 34.69 | -186.49 | 2.22 | -0.89 | -0.89 | 0.4 | 2.56 | 14.29 | 67.17 | 107.54 | 1391.21 |
| 23Q1 (17) | -14.69 | -292.03 | -251.44 | -3.46 | -2.06 | -394.29 | 8.14 | 480.37 | 271.73 | -0.16 | -184.21 | 80.0 | -18.15 | -526.06 | -271.93 | 0.03 | -62.5 | 50.0 | -1.38 | 43.67 | 0 | 0.25 | -46.37 | 55.87 | 1.75 | -46.65 | -14.22 | -0.98 | -351.28 | -790.91 | 2.24 | 0.0 | 0.45 | 0.39 | 0.0 | 11.43 | -890.30 | -451.47 | -426.09 |
| 22Q4 (16) | 7.65 | 856.25 | -62.44 | -3.39 | 69.46 | -267.0 | -2.14 | -153.9 | 83.4 | 0.19 | 132.76 | -96.44 | 4.26 | 141.36 | -80.98 | 0.08 | -11.11 | -38.46 | -2.45 | 79.18 | 0 | 0.47 | -26.11 | 7.0 | 3.28 | 45.13 | -16.96 | 0.39 | 239.29 | -82.97 | 2.24 | 0.0 | 0.45 | 0.39 | 2.63 | 11.43 | 253.31 | 640.94 | -39.44 |
| 22Q3 (15) | 0.8 | 433.33 | -44.83 | -11.1 | -1305.06 | -228.4 | 3.97 | -67.7 | 356.32 | -0.58 | -265.71 | 38.95 | -10.3 | -1509.38 | -433.68 | 0.09 | -91.51 | 12.5 | -11.77 | 0 | 0 | 0.63 | -91.3 | 4.23 | 2.26 | -11.72 | 143.01 | -0.28 | -137.84 | 61.64 | 2.24 | 0.0 | -0.44 | 0.38 | 8.57 | 15.15 | 34.19 | 658.97 | -56.38 |
| 22Q2 (14) | 0.15 | 103.59 | 102.44 | -0.79 | -12.86 | 36.29 | 12.29 | 359.28 | 131.45 | 0.35 | 143.75 | 112.28 | -0.64 | 86.89 | 91.33 | 1.06 | 5200.0 | 863.64 | 0 | 0 | 0 | 7.24 | 4418.57 | 745.24 | 2.56 | 25.49 | 181.32 | 0.74 | 772.73 | 180.43 | 2.24 | 0.45 | -1.32 | 0.35 | 0.0 | 9.38 | 4.50 | 102.66 | 101.23 |
| 22Q1 (13) | -4.18 | -120.52 | -2.96 | -0.7 | -134.48 | -147.62 | -4.74 | 63.23 | 3.46 | -0.8 | -115.01 | -4100.0 | -4.88 | -121.79 | -88.42 | 0.02 | -84.62 | -50.0 | 0 | 0 | 0 | 0.16 | -63.18 | -49.08 | 2.04 | -48.35 | -17.74 | -0.11 | -104.8 | -175.0 | 2.23 | 0.0 | -2.62 | 0.35 | 0.0 | 6.06 | -169.23 | -140.46 | -7.54 |
| 21Q4 (12) | 20.37 | 1304.83 | 528.7 | 2.03 | 160.06 | 223.03 | -12.89 | -1581.61 | -2478.0 | 5.33 | 661.05 | 4945.45 | 22.4 | 1260.62 | 1308.81 | 0.13 | 62.5 | -67.5 | 0 | 0 | 0 | 0.43 | -28.02 | -79.83 | 3.95 | 324.73 | 2938.46 | 2.29 | 413.7 | -34.38 | 2.23 | -0.89 | -3.88 | 0.35 | 6.06 | 40.0 | 418.28 | 433.66 | 682.33 |
| 21Q3 (11) | 1.45 | 123.62 | -5.23 | -3.38 | -172.58 | -163.77 | 0.87 | -83.62 | 112.39 | -0.95 | 66.67 | -396.88 | -1.93 | 73.85 | -128.26 | 0.08 | -27.27 | 33.33 | 0 | 0 | 0 | 0.60 | -29.41 | 115.71 | 0.93 | 2.2 | -75.0 | -0.73 | 20.65 | -133.95 | 2.25 | -0.88 | -4.66 | 0.33 | 3.12 | 3.12 | 78.38 | 121.32 | 147.43 |
| 21Q2 (10) | -6.14 | -51.23 | -3131.58 | -1.24 | -184.35 | 74.22 | 5.31 | 208.15 | -49.14 | -2.85 | -14350.0 | -255.74 | -7.38 | -184.94 | -47.6 | 0.11 | 175.0 | -67.65 | 0 | 0 | 0 | 0.86 | 172.22 | -65.68 | 0.91 | -63.31 | 425.0 | -0.92 | -2200.0 | -219.48 | 2.27 | -0.87 | -3.81 | 0.32 | -3.03 | 0.0 | -367.66 | -133.64 | -6576.02 |
| 21Q1 (9) | -4.06 | -225.31 | 38.76 | 1.47 | 189.09 | 120.47 | -4.91 | -882.0 | -160.62 | 0.02 | 118.18 | 101.57 | -2.59 | -262.89 | 81.25 | 0.04 | -90.0 | -97.1 | 0 | 0 | 0 | 0.31 | -85.42 | -96.78 | 2.48 | 1807.69 | 161.05 | -0.04 | -101.15 | 78.95 | 2.29 | -1.29 | -2.55 | 0.33 | 32.0 | 6.45 | -157.36 | -394.33 | 41.37 |
| 20Q4 (8) | 3.24 | 111.76 | 132.56 | -1.65 | -131.13 | 40.43 | -0.5 | 92.88 | -104.88 | -0.11 | -134.38 | 95.79 | 1.59 | -76.72 | 112.5 | 0.4 | 566.67 | -97.89 | 0 | 0 | 0 | 2.16 | 669.81 | -98.1 | 0.13 | -96.51 | 106.31 | 3.49 | 62.33 | 420.9 | 2.32 | -1.69 | -0.85 | 0.25 | -21.88 | -16.67 | 53.47 | 68.78 | 117.79 |
| 20Q3 (7) | 1.53 | 905.26 | 122.47 | 5.3 | 210.19 | 846.43 | -7.02 | -167.24 | -190.93 | 0.32 | -82.51 | 18.52 | 6.83 | 236.6 | 209.28 | 0.06 | -82.35 | -91.67 | 0 | 0 | 0 | 0.28 | -88.77 | -92.38 | 3.72 | 1428.57 | -47.83 | 2.15 | 179.22 | -56.21 | 2.36 | 0.0 | -4.84 | 0.32 | 0.0 | 100.0 | 31.68 | 675.19 | 135.12 |
| 20Q2 (6) | -0.19 | 97.13 | 87.97 | -4.81 | 33.01 | 77.77 | 10.44 | 28.89 | -52.82 | 1.83 | 244.09 | -61.31 | -5.0 | 63.79 | 78.47 | 0.34 | -75.36 | 13.33 | 0 | 0 | 0 | 2.49 | -74.48 | 7.6 | -0.28 | -129.47 | 12.5 | 0.77 | 505.26 | 146.95 | 2.36 | 0.43 | 3.06 | 0.32 | 3.23 | -5.88 | -5.51 | 97.95 | 96.55 |
| 20Q1 (5) | -6.63 | 33.37 | 29.47 | -7.18 | -159.21 | -783.81 | 8.1 | -20.98 | 875.9 | -1.27 | 51.34 | 74.95 | -13.81 | -8.57 | -65.39 | 1.38 | -92.74 | 626.32 | 0 | 0 | 0 | 9.77 | -91.38 | 619.11 | 0.95 | 146.12 | -30.15 | -0.19 | -128.36 | -246.15 | 2.35 | 0.43 | 3.07 | 0.31 | 3.33 | -3.12 | -268.42 | 10.71 | 22.04 |
| 19Q4 (4) | -9.95 | -46.11 | 0.0 | -2.77 | -594.64 | 0.0 | 10.25 | 32.77 | 0.0 | -2.61 | -1066.67 | 0.0 | -12.72 | -103.52 | 0.0 | 19.0 | 2538.89 | 0.0 | 0 | 0 | 0.0 | 113.37 | 2982.9 | 0.0 | -2.06 | -128.89 | 0.0 | 0.67 | -86.35 | 0.0 | 2.34 | -5.65 | 0.0 | 0.3 | 87.5 | 0.0 | -300.60 | -233.27 | 0.0 |
| 19Q3 (3) | -6.81 | -331.01 | 0.0 | 0.56 | 102.59 | 0.0 | 7.72 | -65.12 | 0.0 | 0.27 | -94.29 | 0.0 | -6.25 | 73.08 | 0.0 | 0.72 | 140.0 | 0.0 | 0 | 0 | 0.0 | 3.68 | 58.61 | 0.0 | 7.13 | 2328.12 | 0.0 | 4.91 | 399.39 | 0.0 | 2.48 | 8.3 | 0.0 | 0.16 | -52.94 | 0.0 | -90.20 | 43.48 | 0.0 |
| 19Q2 (2) | -1.58 | 83.19 | 0.0 | -21.64 | -2160.95 | 0.0 | 22.13 | 2566.27 | 0.0 | 4.73 | 193.29 | 0.0 | -23.22 | -178.08 | 0.0 | 0.3 | 57.89 | 0.0 | 0 | 0 | 0.0 | 2.32 | 70.58 | 0.0 | -0.32 | -123.53 | 0.0 | -1.64 | -1361.54 | 0.0 | 2.29 | 0.44 | 0.0 | 0.34 | 6.25 | 0.0 | -159.60 | 53.65 | 0.0 |
| 19Q1 (1) | -9.4 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | -5.07 | 0.0 | 0.0 | -8.35 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -344.32 | 0.0 | 0.0 |
