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) | 57.11 | -9.05 | -75.2 | 0 | 7.35 | -81.42 | 0.93 | 0 | -18.09 | 0 | 80.53 | -25.26 | 0 | 0 | 55.84 | -26.48 | 27.08 | -37.59 | 27.39 | -37.81 | 32.46 | 35.48 | 0.23 | -20.69 | 95.06 | 3.38 |
| 2022 (9) | 62.79 | 6.17 | -111.06 | 0 | 39.56 | 0 | -1.28 | 0 | -48.27 | 0 | 107.75 | 135.36 | 0 | 0 | 75.95 | 132.89 | 43.39 | 13.71 | 44.04 | -9.99 | 23.96 | 7.3 | 0.29 | 7.41 | 91.95 | 11.21 |
| 2021 (8) | 59.14 | 71.52 | -30.97 | 0 | -18.52 | 0 | 1.32 | 1.54 | 28.17 | 0 | 45.78 | -4.09 | 0 | 0 | 32.61 | -41.86 | 38.16 | 649.71 | 48.93 | 457.29 | 22.33 | -5.54 | 0.27 | 68.75 | 82.68 | -21.88 |
| 2020 (7) | 34.48 | -23.68 | -63.45 | 0 | 11.01 | 0 | 1.3 | 0 | -28.97 | 0 | 47.73 | 138.77 | 0 | 0 | 56.09 | 182.48 | 5.09 | -65.04 | 8.78 | -45.87 | 23.64 | -1.5 | 0.16 | 45.45 | 105.83 | -5.53 |
| 2019 (6) | 45.18 | 53.88 | -15.08 | 0 | -34.32 | 0 | -0.8 | 0 | 30.1 | 87.42 | 19.99 | 16.02 | 0 | 0 | 19.85 | 32.79 | 14.56 | 9.23 | 16.22 | -2.82 | 24.0 | 4.44 | 0.11 | 22.22 | 112.03 | 51.71 |
| 2018 (5) | 29.36 | 67.39 | -13.3 | 0 | 41.13 | 0 | 0.67 | 0 | 16.06 | 0 | 17.23 | -61.7 | -0.03 | 0 | 14.95 | -70.85 | 13.33 | 189.15 | 16.69 | 66.9 | 22.98 | -0.13 | 0.09 | 0 | 73.84 | 38.97 |
| 2017 (4) | 17.54 | -7.2 | -26.93 | 0 | -10.93 | 0 | -8.86 | 0 | -9.39 | 0 | 44.99 | 137.04 | -0.23 | 0 | 51.29 | 76.78 | 4.61 | 0 | 10.0 | 0 | 23.01 | 2.31 | 0 | 0 | 53.14 | -61.46 |
| 2016 (3) | 18.9 | -43.83 | -17.38 | 0 | -26.9 | 0 | -3.73 | 0 | 1.52 | 0 | 18.98 | -70.36 | 0 | 0 | 29.01 | -64.04 | -4.67 | 0 | -8.78 | 0 | 22.49 | -1.32 | 0 | 0 | 137.86 | 27.12 |
| 2015 (2) | 33.65 | -7.53 | -67.6 | 0 | 2.22 | -96.32 | 5.37 | -21.03 | -33.95 | 0 | 64.03 | -6.53 | 0 | 0 | 80.68 | 7.67 | 0.65 | -95.61 | 8.24 | -60.54 | 22.79 | 23.99 | 0 | 0 | 108.44 | 17.0 |
| 2014 (1) | 36.39 | 67.77 | -45.9 | 0 | 60.27 | 449.91 | 6.8 | 101.18 | -9.51 | 0 | 68.5 | -0.26 | 0 | 0 | 74.94 | -19.17 | 14.79 | 96.68 | 20.88 | 33.25 | 18.38 | 30.45 | 0 | 0 | 92.69 | 27.18 |
| 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) | 14.89 | -6.0 | -24.91 | -13.13 | -153.97 | 77.17 | -3.01 | 90.2 | -118.5 | 2.06 | 378.38 | -35.83 | 1.76 | -83.51 | 104.67 | 13.01 | 114.69 | -75.9 | 0 | 0 | 0 | 32.77 | 111.5 | -80.46 | 9.68 | 48.24 | 56.38 | 8.82 | 15.45 | 76.05 | 8.6 | 1.06 | 34.38 | 0.06 | 0.0 | -25.0 | 85.18 | -12.83 | -50.64 |
| 23Q3 (19) | 15.84 | -5.83 | -1.68 | -5.17 | 60.26 | 82.01 | -30.71 | -446.61 | -2852.88 | -0.74 | -117.65 | 63.0 | 10.67 | 180.05 | 184.48 | 6.06 | -67.26 | -77.28 | 0 | 0 | 0 | 15.49 | -69.35 | -76.1 | 6.53 | -16.28 | -58.43 | 7.64 | 27.76 | -58.46 | 8.51 | 4.55 | 36.16 | 0.06 | 0.0 | -25.0 | 97.72 | -17.62 | 49.94 |
| 23Q2 (18) | 16.82 | 75.76 | 50.99 | -13.01 | 70.35 | -28.56 | 8.86 | -72.49 | 26.39 | -0.34 | -750.0 | 91.05 | 3.81 | 111.1 | 273.53 | 18.51 | -56.91 | 71.87 | 0 | 0 | 0 | 50.55 | -66.13 | 78.34 | 7.8 | 154.9 | -38.63 | 5.98 | 21.05 | -51.02 | 8.14 | 12.9 | 37.5 | 0.06 | 0.0 | -14.29 | 118.62 | 51.34 | 93.79 |
| 23Q1 (17) | 9.57 | -51.74 | -39.04 | -43.88 | 23.69 | -198.5 | 32.21 | 97.97 | 85.97 | -0.04 | -101.25 | -103.08 | -34.31 | 8.92 | -3531.0 | 42.96 | -20.43 | 163.24 | 0 | 0 | 0 | 149.22 | -11.03 | 179.24 | 3.06 | -50.57 | -65.15 | 4.94 | -1.4 | -41.4 | 7.21 | 12.66 | 33.77 | 0.06 | -25.0 | -14.29 | 78.38 | -54.59 | -30.66 |
| 22Q4 (16) | 19.83 | 23.09 | -26.66 | -57.5 | -100.07 | -373.25 | 16.27 | 1664.42 | 368.48 | 3.21 | 260.5 | -1.23 | -37.67 | -198.26 | -352.99 | 53.99 | 102.44 | 361.45 | 0 | 0 | 0 | 167.72 | 158.66 | 485.45 | 6.19 | -60.6 | -60.04 | 5.01 | -72.76 | -71.16 | 6.4 | 2.4 | 18.74 | 0.08 | 0.0 | 14.29 | 172.58 | 164.82 | 45.71 |
| 22Q3 (15) | 16.11 | 44.61 | 3.47 | -28.74 | -183.99 | -298.06 | -1.04 | -114.84 | 73.4 | -2.0 | 47.37 | -85.19 | -12.63 | -1338.24 | -251.26 | 26.67 | 147.63 | 28.28 | 0 | 0 | 0 | 64.84 | 128.79 | 28.16 | 15.71 | 23.6 | 34.04 | 18.39 | 50.61 | 3.26 | 6.25 | 5.57 | 13.22 | 0.08 | 14.29 | 14.29 | 65.17 | 6.47 | -2.06 |
| 22Q2 (14) | 11.14 | -29.04 | 58.01 | -10.12 | 31.16 | -152.37 | 7.01 | -59.53 | 230.3 | -3.8 | -392.31 | -1.88 | 1.02 | 2.0 | -66.45 | 10.77 | -34.01 | 107.12 | 0 | 0 | 0 | 28.34 | -46.96 | 84.22 | 12.71 | 44.76 | 47.28 | 12.21 | 44.84 | 18.31 | 5.92 | 9.83 | 5.9 | 0.07 | 0.0 | 0.0 | 61.21 | -45.85 | 38.74 |
| 22Q1 (13) | 15.7 | -41.94 | 65.61 | -14.7 | -20.99 | -93.68 | 17.32 | 385.81 | 644.65 | 1.3 | -60.0 | -55.02 | 1.0 | -93.28 | -47.09 | 16.32 | 39.49 | 101.98 | 0 | 0 | 0 | 53.44 | 86.53 | 63.09 | 8.78 | -43.32 | 278.45 | 8.43 | -51.47 | 146.49 | 5.39 | 0.0 | -7.55 | 0.07 | 0.0 | 0.0 | 113.03 | -4.57 | 11.12 |
| 21Q4 (12) | 27.04 | 73.67 | 240.98 | -12.15 | -68.28 | 62.81 | -6.06 | -54.99 | -183.82 | 3.25 | 400.93 | 84.66 | 14.89 | 78.32 | 160.19 | 11.7 | -43.72 | -49.63 | 0 | 0 | 0 | 28.65 | -43.38 | -70.51 | 15.49 | 32.17 | 439.72 | 17.37 | -2.47 | 314.56 | 5.39 | -2.36 | -10.61 | 0.07 | 0.0 | 75.0 | 118.44 | 78.0 | 53.24 |
| 21Q3 (11) | 15.57 | 120.85 | 26.18 | -7.22 | -80.05 | 51.18 | -3.91 | 27.32 | -172.95 | -1.08 | 71.05 | -193.1 | 8.35 | 174.67 | 440.82 | 20.79 | 299.81 | 44.98 | 0 | 0 | 0 | 50.60 | 228.88 | -8.26 | 11.72 | 35.81 | 192.27 | 17.81 | 72.58 | 139.7 | 5.52 | -1.25 | -7.38 | 0.07 | 0.0 | 75.0 | 66.54 | 50.82 | -27.58 |
| 21Q2 (10) | 7.05 | -25.63 | 111.71 | -4.01 | 47.17 | 6.74 | -5.38 | -69.18 | 1.65 | -3.73 | -229.07 | -538.82 | 3.04 | 60.85 | 413.4 | 5.2 | -35.64 | 34.72 | 0 | 0 | 0 | 15.38 | -53.05 | -35.55 | 8.63 | 271.98 | 857.02 | 10.32 | 201.75 | 901.94 | 5.59 | -4.12 | -4.28 | 0.07 | 0.0 | 75.0 | 44.12 | -56.63 | -8.45 |
| 21Q1 (9) | 9.48 | 19.55 | -12.95 | -7.59 | 76.77 | 35.02 | -3.18 | -143.98 | -181.75 | 2.89 | 64.2 | 217.48 | 1.89 | 107.64 | 339.24 | 8.08 | -65.22 | 28.46 | 0 | 0 | 0 | 32.77 | -66.28 | -0.92 | 2.32 | -19.16 | 462.5 | 3.42 | -18.38 | 188.37 | 5.83 | -3.32 | 0.34 | 0.07 | 75.0 | 75.0 | 101.72 | 31.6 | -81.51 |
| 20Q4 (8) | 7.93 | -35.74 | -20.06 | -32.67 | -120.89 | -389.81 | 7.23 | 34.89 | 126.52 | 1.76 | 51.72 | 282.61 | -24.74 | -909.8 | -861.23 | 23.23 | 61.99 | 479.3 | 0 | 0 | 0 | 97.16 | 76.15 | 517.82 | 2.87 | -28.43 | -38.01 | 4.19 | -43.61 | -33.81 | 6.03 | 1.17 | 1.69 | 0.04 | 0.0 | 0.0 | 77.29 | -15.88 | -4.17 |
| 20Q3 (7) | 12.34 | 270.57 | 21.1 | -14.79 | -243.95 | -456.39 | 5.36 | 197.99 | 133.77 | 1.16 | 36.47 | 199.15 | -2.45 | -152.58 | -117.09 | 14.34 | 271.5 | 4245.45 | 0 | 0 | 0 | 55.15 | 131.05 | 5363.57 | 4.01 | 451.75 | -46.53 | 7.43 | 621.36 | -13.7 | 5.96 | 2.05 | -2.3 | 0.04 | 0.0 | 100.0 | 91.88 | 90.67 | 32.82 |
| 20Q2 (6) | 3.33 | -69.42 | -81.21 | -4.3 | 63.18 | 56.08 | -5.47 | -240.62 | 7.29 | 0.85 | 134.55 | -36.09 | -0.97 | -22.78 | -112.23 | 3.86 | -38.63 | -70.49 | 0 | 0 | 0 | 23.87 | -27.82 | -60.14 | -1.14 | -78.12 | -177.03 | 1.03 | 126.61 | 178.38 | 5.84 | 0.52 | -4.26 | 0.04 | 0.0 | 100.0 | 48.19 | -91.24 | -82.35 |
| 20Q1 (5) | 10.89 | 9.78 | 48.16 | -11.68 | -75.11 | -321.66 | 3.89 | 114.27 | -73.56 | -2.46 | -634.78 | -110.26 | -0.79 | -124.31 | -117.25 | 6.29 | 56.86 | 144.75 | 0 | 0 | 0 | 33.07 | 110.3 | 165.72 | -0.64 | -113.82 | -167.37 | -3.87 | -161.14 | -525.27 | 5.81 | -2.02 | -1.02 | 0.04 | 0.0 | 100.0 | 550.00 | 581.96 | 408.84 |
| 19Q4 (4) | 9.92 | -2.65 | 0.0 | -6.67 | -260.72 | 0.0 | -27.26 | -71.77 | 0.0 | 0.46 | 139.32 | 0.0 | 3.25 | -77.34 | 0.0 | 4.01 | 1115.15 | 0.0 | 0 | 0 | 0.0 | 15.73 | 1457.78 | 0.0 | 4.63 | -38.27 | 0.0 | 6.33 | -26.48 | 0.0 | 5.93 | -2.79 | 0.0 | 0.04 | 100.0 | 0.0 | 80.65 | 16.58 | 0.0 |
| 19Q3 (3) | 10.19 | -42.49 | 0.0 | 4.15 | 142.39 | 0.0 | -15.87 | -168.98 | 0.0 | -1.17 | -187.97 | 0.0 | 14.34 | 80.83 | 0.0 | 0.33 | -97.48 | 0.0 | 0 | 0 | 0.0 | 1.01 | -98.31 | 0.0 | 7.5 | 406.76 | 0.0 | 8.61 | 2227.03 | 0.0 | 6.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 69.18 | -74.66 | 0.0 |
| 19Q2 (2) | 17.72 | 141.09 | 0.0 | -9.79 | -253.43 | 0.0 | -5.9 | -140.11 | 0.0 | 1.33 | 213.68 | 0.0 | 7.93 | 73.14 | 0.0 | 13.08 | 408.95 | 0.0 | 0 | 0 | 0.0 | 59.89 | 381.22 | 0.0 | 1.48 | 55.79 | 0.0 | 0.37 | -59.34 | 0.0 | 6.1 | 3.92 | 0.0 | 0.02 | 0.0 | 0.0 | 273.04 | 152.6 | 0.0 |
| 19Q1 (1) | 7.35 | 0.0 | 0.0 | -2.77 | 0.0 | 0.0 | 14.71 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | 4.58 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.45 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 108.09 | 0.0 | 0.0 |
