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) | 81.33 | 40.03 | -5.6 | 0 | 0 | 0 | -0.21 | 0 | 75.73 | 155.24 | 0 | 0 | -3.35 | 0 | 0.00 | 0 | 0 | 0 | 24.92 | -50.5 | 2.98 | -13.37 | 2.71 | -2.87 | 265.70 | 158.79 |
| 2022 (9) | 58.08 | 0 | -28.41 | 0 | 0 | 0 | 0 | 0 | 29.67 | 0 | 0 | 0 | -28.46 | 0 | 0.00 | 0 | 0 | 0 | 50.34 | 173.44 | 3.44 | -4.18 | 2.79 | -1.06 | 102.67 | 0 |
| 2021 (8) | -15.27 | 0 | 1.68 | 0 | 0 | 0 | -0.05 | 0 | -13.59 | 0 | 0 | 0 | -2.4 | 0 | 0.00 | 0 | 0 | 0 | 18.41 | 60.51 | 3.59 | 1.13 | 2.82 | 2.92 | -61.52 | 0 |
| 2020 (7) | -18.82 | 0 | -11.74 | 0 | 0 | 0 | -0.13 | 0 | -30.56 | 0 | 0 | 0 | -1.33 | 0 | 0.00 | 0 | 0 | 0 | 11.47 | 4.27 | 3.55 | -2.47 | 2.74 | 7.87 | -105.97 | 0 |
| 2019 (6) | -43.78 | 0 | 3.35 | -74.25 | 0 | 0 | 0.17 | 0 | -40.43 | 0 | 0 | 0 | 1.73 | -94.12 | 0.00 | 0 | 0 | 0 | 11.0 | 15.18 | 3.64 | 89.58 | 2.54 | 9.01 | -254.83 | 0 |
| 2018 (5) | 133.57 | 28.75 | 13.01 | 0 | 0 | 0 | -0.07 | 0 | 146.58 | 0 | 0 | 0 | 29.4 | 0 | 0.00 | 0 | 0 | 0 | 9.55 | -10.91 | 1.92 | 7.26 | 2.33 | 71.32 | 967.90 | 29.41 |
| 2017 (4) | 103.74 | 120.91 | -182.34 | 0 | 0 | 0 | -0.35 | 0 | -78.6 | 0 | 0 | 0 | -0.57 | 0 | 0.00 | 0 | 0 | 0 | 10.72 | -34.79 | 1.79 | 11.88 | 1.36 | 138.6 | 747.95 | 196.41 |
| 2016 (3) | 46.96 | 0 | -45.52 | 0 | 0 | 0 | 3.77 | 0 | 1.44 | 0 | 0 | 0 | 21.56 | 0 | 0.00 | 0 | 0 | 0 | 16.44 | -4.75 | 1.6 | 4.58 | 0.57 | 39.02 | 252.34 | 0 |
| 2015 (2) | -150.19 | 0 | -250.64 | 0 | 0 | 0 | -0.66 | 0 | -400.83 | 0 | 0 | 0 | -6.32 | 0 | 0.00 | 0 | 0 | 0 | 17.26 | -2.43 | 1.53 | 4.79 | 0.41 | 13.89 | -782.24 | 0 |
| 2014 (1) | 299.32 | 0 | -97.44 | 0 | 0 | 0 | 0 | 0 | 201.88 | 0 | 0 | 0 | -17.69 | 0 | 0.00 | 0 | 0 | 0 | 17.69 | 56.69 | 1.46 | 9.77 | 0.36 | -12.2 | 1534.19 | 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) | 8.81 | 1902.27 | 443.83 | -2.58 | -1128.57 | 89.88 | 0 | 0 | 0 | -0.21 | 0 | 0 | 6.23 | 2608.7 | 126.09 | 0 | 0 | 0 | -2.18 | -451.61 | 91.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.49 | -45.89 | -89.52 | 0.72 | -5.26 | -13.25 | 0.61 | -10.29 | -12.86 | 182.78 | 3177.58 | 3829.77 |
| 23Q3 (19) | 0.44 | -99.54 | -64.52 | -0.21 | 90.19 | 91.7 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.23 | -99.75 | 117.83 | 0 | 0 | 0 | 0.62 | 145.93 | 168.13 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.45 | -15.02 | -7.46 | 0.76 | 1.33 | -13.64 | 0.68 | -5.56 | -2.86 | 5.58 | -99.47 | -61.55 |
| 23Q2 (18) | 95.69 | 505.29 | 11.75 | -2.14 | -224.24 | -226.63 | 0 | 0 | 0 | 0 | 0 | 100.0 | 93.55 | 485.46 | 7.13 | 0 | 0 | 0 | -1.35 | -206.82 | -26.17 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.59 | 2.85 | 78.59 | 0.75 | 0.0 | -8.54 | 0.72 | 4.35 | 4.35 | 1056.18 | 494.56 | -28.95 |
| 23Q1 (17) | -23.61 | -1557.41 | 22.34 | -0.66 | 97.41 | 68.12 | 0 | 0 | 0 | 0 | 0 | -100.0 | -24.27 | -1.63 | 25.25 | 0 | 0 | 0 | -0.44 | 98.32 | -18.92 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.38 | -77.84 | 26.8 | 0.75 | -9.64 | -17.58 | 0.69 | -1.43 | 0.0 | -267.69 | -5855.27 | 34.66 |
| 22Q4 (16) | 1.62 | 30.65 | 102.44 | -25.5 | -907.91 | -3248.15 | 0 | 0 | 0 | 0 | 100.0 | 0 | -23.88 | -1751.16 | 63.64 | 0 | 0 | 0 | -26.12 | -2770.33 | -2635.92 | 0.00 | 0 | 0 | 0 | 0 | 0 | 33.3 | 377.76 | 762.69 | 0.83 | -5.68 | -6.74 | 0.7 | 0.0 | 1.45 | 4.65 | -67.93 | 100.38 |
| 22Q3 (15) | 1.24 | -98.55 | -97.67 | -2.53 | -249.7 | -132.11 | 0 | 0 | 0 | -0.04 | -33.33 | -100.0 | -1.29 | -101.48 | -102.47 | 0 | 0 | 0 | -0.91 | 14.95 | 69.26 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.97 | 64.0 | 44.61 | 0.88 | 7.32 | -3.3 | 0.7 | 1.45 | 0.0 | 14.50 | -99.02 | -98.25 |
| 22Q2 (14) | 85.63 | 381.68 | 389.19 | 1.69 | 181.64 | 76.04 | 0 | 0 | 0 | -0.03 | -142.86 | 57.14 | 87.32 | 368.93 | 404.78 | 0 | 0 | 0 | -1.07 | -189.19 | -130.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.25 | -26.98 | -18.11 | 0.82 | -9.89 | -7.87 | 0.69 | 0.0 | -2.82 | 1486.63 | 462.86 | 440.91 |
| 22Q1 (13) | -30.4 | 54.27 | -210.42 | -2.07 | -355.56 | -307.0 | 0 | 0 | 0 | 0.07 | 0 | 75.0 | -32.47 | 50.56 | -213.81 | 0 | 0 | 0 | -0.37 | -135.92 | 90.8 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.82 | 50.78 | 28.19 | 0.91 | 2.25 | 2.25 | 0.69 | 0.0 | -4.17 | -409.70 | 66.47 | -191.52 |
| 21Q4 (12) | -66.48 | -224.75 | -84.82 | 0.81 | 174.31 | 133.75 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -65.67 | -225.8 | -71.15 | 0 | 0 | 0 | 1.03 | 134.8 | 180.47 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.86 | -19.92 | 53.17 | 0.89 | -2.2 | 0.0 | 0.69 | -1.43 | -2.82 | -1222.06 | -247.45 | -39.97 |
| 21Q3 (11) | 53.29 | 279.97 | 446.94 | -1.09 | -213.54 | -17.2 | 0 | 0 | 0 | -0.02 | 71.43 | -128.57 | 52.2 | 282.2 | 420.44 | 0 | 0 | 0 | -2.96 | -183.38 | -572.73 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.82 | -7.13 | 9.3 | 0.91 | 2.25 | 3.41 | 0.7 | -1.41 | 0.0 | 828.77 | 290.05 | 423.2 |
| 21Q2 (10) | -29.61 | -207.56 | -539.97 | 0.96 | -4.0 | -54.5 | 0 | 0 | 0 | -0.07 | -275.0 | 72.0 | -28.65 | -200.42 | -424.1 | 0 | 0 | 0 | 3.55 | 188.31 | 1083.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.19 | 14.32 | 53.1 | 0.89 | 0.0 | 0.0 | 0.71 | -1.39 | 5.97 | -436.08 | -197.42 | -420.74 |
| 21Q1 (9) | 27.53 | 176.54 | 6.79 | 1.0 | 141.67 | 109.51 | 0 | 0 | 0 | 0.04 | 500.0 | -33.33 | 28.53 | 174.35 | 86.84 | 0 | 0 | 0 | -4.02 | -214.06 | -4566.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.54 | 80.16 | 294.78 | 0.89 | 0.0 | 0.0 | 0.72 | 1.41 | 9.09 | 447.64 | 151.27 | -53.12 |
| 20Q4 (8) | -35.97 | -134.18 | 53.04 | -2.4 | -158.06 | -515.38 | 0 | 0 | 0 | -0.01 | -114.29 | -150.0 | -38.37 | -135.54 | 50.16 | 0 | 0 | 0 | -1.28 | -190.91 | -404.76 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.52 | -42.86 | 394.12 | 0.89 | 1.14 | -1.11 | 0.71 | 1.43 | 9.23 | -873.06 | -240.47 | 76.52 |
| 20Q3 (7) | -15.36 | -328.23 | -111.07 | -0.93 | -144.08 | 25.6 | 0 | 0 | 0 | 0.07 | 128.0 | 133.33 | -16.29 | -284.28 | -111.84 | 0 | 0 | 0 | -0.44 | -246.67 | 16.98 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.41 | 30.09 | 41.8 | 0.88 | -1.12 | -3.3 | 0.7 | 4.48 | 7.69 | -256.43 | -288.61 | -108.63 |
| 20Q2 (6) | 6.73 | -73.89 | 107.31 | 2.11 | 120.08 | 187.92 | 0 | 0 | 0 | -0.25 | -516.67 | -457.14 | 8.84 | -42.11 | 109.36 | 0 | 0 | 0 | 0.3 | 233.33 | 30.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.39 | 194.78 | 27.44 | 0.89 | 0.0 | -3.26 | 0.67 | 1.52 | 6.35 | 135.96 | -85.76 | 106.22 |
| 20Q1 (5) | 25.78 | 133.66 | 284.54 | -10.51 | -2594.87 | -242.22 | 0 | 0 | 0 | 0.06 | 200.0 | 50.0 | 15.27 | 119.84 | 332.07 | 0 | 0 | 0 | 0.09 | -78.57 | -94.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.15 | 125.49 | -75.64 | 0.89 | -1.11 | -2.2 | 0.66 | 1.54 | 8.2 | 954.81 | 125.68 | 526.49 |
| 19Q4 (4) | -76.59 | -155.18 | 0.0 | -0.39 | 68.8 | 0.0 | 0 | 0 | 0.0 | 0.02 | -33.33 | 0.0 | -76.98 | -155.97 | 0.0 | 0 | 0 | 0.0 | 0.42 | 179.25 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.51 | -83.6 | 0.0 | 0.9 | -1.1 | 0.0 | 0.65 | 0.0 | 0.0 | -3717.96 | -225.09 | 0.0 |
| 19Q3 (3) | 138.8 | 250.84 | 0.0 | -1.25 | 47.92 | 0.0 | 0 | 0 | 0.0 | 0.03 | -57.14 | 0.0 | 137.55 | 245.68 | 0.0 | 0 | 0 | 0.0 | -0.53 | -330.43 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.11 | 16.92 | 0.0 | 0.91 | -1.09 | 0.0 | 0.65 | 3.17 | 0.0 | 2972.16 | 235.98 | 0.0 |
| 19Q2 (2) | -92.02 | -558.7 | 0.0 | -2.4 | -132.48 | 0.0 | 0 | 0 | 0.0 | 0.07 | 75.0 | 0.0 | -94.42 | -1334.95 | 0.0 | 0 | 0 | 0.0 | 0.23 | -85.8 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.66 | -43.64 | 0.0 | 0.92 | 1.1 | 0.0 | 0.63 | 3.28 | 0.0 | -2185.75 | -876.31 | 0.0 |
| 19Q1 (1) | -13.97 | 0.0 | 0.0 | 7.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -6.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -223.88 | 0.0 | 0.0 |
