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) | 60.14 | 17.71 | -2.64 | 0 | -20.17 | 0 | 6.82 | 0 | 57.5 | 62.15 | 7.57 | -15.13 | 0.26 | 0 | 2.18 | -20.79 | 39.67 | 28.22 | 37.45 | 46.0 | 12.96 | 4.18 | 0.33 | 0.0 | 118.53 | -10.87 |
| 2022 (9) | 51.09 | 359.86 | -15.63 | 0 | -17.91 | 0 | -0.02 | 0 | 35.46 | 36.33 | 8.92 | -32.48 | 0 | 0 | 2.75 | -37.45 | 30.94 | 18.45 | 25.65 | -39.99 | 12.44 | 5.42 | 0.33 | -8.33 | 132.98 | 557.11 |
| 2021 (8) | 11.11 | -73.5 | 14.9 | 0 | -24.31 | 0 | -4.3 | 0 | 26.01 | 28.25 | 13.21 | -30.98 | 0 | 0 | 4.39 | -36.13 | 26.12 | -16.17 | 42.74 | 65.85 | 11.8 | 5.55 | 0.36 | -5.26 | 20.24 | -81.98 |
| 2020 (7) | 41.92 | 20.29 | -21.64 | 0 | -17.7 | 0 | -2.23 | 0 | 20.28 | 6.12 | 19.14 | 27.94 | 0 | 0 | 6.88 | 23.87 | 31.16 | 4.7 | 25.77 | 21.04 | 11.18 | 6.88 | 0.38 | -5.0 | 112.30 | 3.6 |
| 2019 (6) | 34.85 | -7.83 | -15.74 | 0 | -14.21 | 0 | 6.18 | 0 | 19.11 | -16.7 | 14.96 | 1.56 | 0 | 0 | 5.55 | -6.95 | 29.76 | 12.22 | 21.29 | -3.75 | 10.46 | 27.25 | 0.4 | -27.27 | 108.40 | -11.44 |
| 2018 (5) | 37.81 | 126.27 | -14.87 | 0 | -15.35 | 0 | -0.37 | 0 | 22.94 | 188.19 | 14.73 | 92.55 | 0 | 0 | 5.97 | 73.08 | 26.52 | 5.53 | 22.12 | 15.81 | 8.22 | 4.98 | 0.55 | 77.42 | 122.40 | 99.54 |
| 2017 (4) | 16.71 | -31.85 | -8.75 | 0 | -19.38 | 0 | 1.42 | 358.06 | 7.96 | 19.7 | 7.65 | -59.5 | 0 | 0 | 3.45 | -62.77 | 25.13 | 14.02 | 19.1 | -8.17 | 7.83 | 5.81 | 0.31 | 40.91 | 61.34 | -28.9 |
| 2016 (3) | 24.52 | 7.54 | -17.87 | 0 | -4.95 | 0 | 0.31 | 0 | 6.65 | -71.52 | 18.89 | 271.85 | -0.57 | 0 | 9.26 | 234.1 | 22.04 | 52.63 | 20.8 | 63.27 | 7.4 | -24.34 | 0.22 | -18.52 | 86.28 | -13.76 |
| 2015 (2) | 22.8 | 25.76 | 0.55 | 0 | -22.62 | 0 | -0.17 | 0 | 23.35 | 81.71 | 5.08 | -28.15 | -1.07 | 0 | 2.77 | -36.15 | 14.44 | 86.56 | 12.74 | 44.77 | 9.78 | -6.05 | 0.27 | 0.0 | 100.04 | 7.49 |
| 2014 (1) | 18.13 | -19.64 | -5.28 | 0 | -1.84 | 0 | 4.6 | 666.67 | 12.85 | 35.41 | 7.07 | -5.23 | -0.11 | 0 | 4.34 | -11.48 | 7.74 | 28.57 | 8.8 | 118.91 | 10.41 | -9.71 | 0.27 | 50.0 | 93.07 | -35.11 |
| 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) | 19.96 | -5.36 | -14.19 | -5.05 | -75.96 | 40.59 | -0.15 | -650.0 | 93.24 | 1.81 | 75.73 | 366.18 | 14.91 | -18.17 | 1.02 | 2.29 | 45.86 | 17.44 | 0.44 | 0 | 0 | 2.55 | 46.87 | 9.82 | 10.42 | -15.08 | -2.71 | 8.57 | -22.16 | -19.0 | 3.3 | 2.17 | 0.0 | 0.08 | 0.0 | 0.0 | 167.03 | 13.41 | 0.25 |
| 23Q3 (19) | 21.09 | 99.72 | -12.63 | -2.87 | -875.68 | 0.69 | -0.02 | 99.91 | 98.98 | 1.03 | -64.73 | 310.2 | 18.22 | 66.7 | -14.26 | 1.57 | -29.6 | -46.42 | 0 | 100.0 | 0 | 1.74 | -32.78 | -46.39 | 12.27 | 32.79 | 45.04 | 11.01 | 7.94 | 51.24 | 3.23 | -0.62 | 4.19 | 0.08 | 0.0 | 0.0 | 147.28 | 88.7 | -36.18 |
| 23Q2 (18) | 10.56 | 23.94 | 82.7 | 0.37 | -92.46 | 129.6 | -21.52 | -1515.79 | -54.93 | 2.92 | 175.47 | 201.03 | 10.93 | -18.62 | 141.28 | 2.23 | 50.68 | 171.95 | -0.18 | 0 | 0 | 2.58 | 42.42 | 135.96 | 9.24 | 19.38 | 57.41 | 10.2 | 33.16 | 289.31 | 3.25 | 2.2 | 5.86 | 0.08 | 0.0 | -11.11 | 78.05 | 0.03 | -21.95 |
| 23Q1 (17) | 8.52 | -63.37 | 507.66 | 4.91 | 157.76 | 264.21 | 1.52 | 168.47 | 794.12 | 1.06 | 255.88 | 523.53 | 13.43 | -9.01 | 364.37 | 1.48 | -24.1 | -54.04 | 0 | 0 | 0 | 1.81 | -21.9 | -57.41 | 7.74 | -27.73 | 31.41 | 7.66 | -27.6 | 48.16 | 3.18 | -3.64 | 7.43 | 0.08 | 0.0 | 0.0 | 78.02 | -53.17 | 406.49 |
| 22Q4 (16) | 23.26 | -3.65 | 302.42 | -8.5 | -194.12 | -122.51 | -2.22 | -12.69 | 69.08 | -0.68 | -38.78 | 70.82 | 14.76 | -30.54 | 653.06 | 1.95 | -33.45 | -52.09 | 0 | 0 | 0 | 2.32 | -28.31 | -55.99 | 10.71 | 26.6 | 30.61 | 10.58 | 45.33 | 47.56 | 3.3 | 6.45 | 11.11 | 0.08 | 0.0 | 0.0 | 166.62 | -27.8 | 194.61 |
| 22Q3 (15) | 24.14 | 317.65 | 1715.04 | -2.89 | -131.2 | -73.05 | -1.97 | 85.82 | -176.06 | -0.49 | -150.52 | 67.33 | 21.25 | 369.09 | 6350.0 | 2.93 | 257.32 | -10.4 | 0 | 0 | 0 | 3.24 | 195.89 | -26.02 | 8.46 | 44.12 | 41.47 | 7.28 | 177.86 | 16.29 | 3.1 | 0.98 | 7.27 | 0.08 | -11.11 | -11.11 | 230.78 | 130.78 | 1503.34 |
| 22Q2 (14) | 5.78 | 376.56 | 193.4 | -1.25 | 58.19 | -106.54 | -13.89 | -8270.59 | 41.44 | 0.97 | 470.59 | 302.08 | 4.53 | 189.17 | -78.52 | 0.82 | -74.53 | -76.9 | 0 | 0 | 0 | 1.10 | -74.29 | -76.34 | 5.87 | -0.34 | -6.08 | 2.62 | -49.32 | -89.2 | 3.07 | 3.72 | 3.72 | 0.09 | 12.5 | 0.0 | 100.00 | 492.82 | 1286.29 |
| 22Q1 (13) | -2.09 | -136.16 | -202.96 | -2.99 | 21.73 | -335.43 | 0.17 | 102.37 | -95.74 | 0.17 | 107.3 | 0 | -5.08 | -359.18 | -253.94 | 3.22 | -20.88 | 39.39 | 0 | 0 | 0 | 4.26 | -19.3 | 33.6 | 5.89 | -28.17 | 3.7 | 5.17 | -27.89 | 2.58 | 2.96 | -0.34 | -0.67 | 0.08 | 0.0 | -11.11 | -25.46 | -145.01 | -201.7 |
| 21Q4 (12) | 5.78 | 334.59 | -61.1 | -3.82 | -128.74 | 20.25 | -7.18 | -377.22 | -127.94 | -2.33 | -55.33 | -356.04 | 1.96 | 676.47 | -80.54 | 4.07 | 24.46 | -3.55 | 0 | 0 | 0 | 5.28 | 20.52 | -2.99 | 8.2 | 37.12 | -4.21 | 7.17 | 14.54 | -6.15 | 2.97 | 2.77 | 2.41 | 0.08 | -11.11 | -20.0 | 56.56 | 292.91 | -59.51 |
| 21Q3 (11) | 1.33 | -32.49 | -90.6 | -1.67 | -108.73 | 50.88 | 2.59 | 110.92 | 160.66 | -1.5 | -212.5 | -525.0 | -0.34 | -101.61 | -103.16 | 3.27 | -7.89 | 89.02 | 0 | 0 | 0 | 4.38 | -5.36 | 79.47 | 5.98 | -4.32 | -16.25 | 6.26 | -74.2 | -4.57 | 2.89 | -2.36 | 3.21 | 0.09 | 0.0 | -10.0 | 14.39 | 99.54 | -90.38 |
| 21Q2 (10) | 1.97 | -2.96 | -73.27 | 19.12 | 1405.51 | 248.33 | -23.72 | -694.49 | -46.51 | -0.48 | 0 | -4.35 | 21.09 | 539.09 | 482.07 | 3.55 | 53.68 | -69.84 | 0 | 0 | 0 | 4.63 | 45.14 | -70.9 | 6.25 | 10.04 | -46.76 | 24.26 | 381.35 | 175.06 | 2.96 | -0.67 | 6.86 | 0.09 | 0.0 | 0.0 | 7.21 | -71.18 | -88.57 |
| 21Q1 (9) | 2.03 | -86.34 | -63.36 | 1.27 | 126.51 | 330.91 | 3.99 | 226.67 | -32.6 | 0 | -100.0 | 100.0 | 3.3 | -67.23 | -33.87 | 2.31 | -45.26 | 62.68 | 0 | 0 | 0 | 3.19 | -41.41 | 25.75 | 5.68 | -33.64 | 52.28 | 5.04 | -34.03 | 82.61 | 2.98 | 2.76 | 9.96 | 0.09 | -10.0 | 0.0 | 25.03 | -82.08 | -74.88 |
| 20Q4 (8) | 14.86 | 5.02 | 1.43 | -4.79 | -40.88 | 48.33 | -3.15 | 26.23 | -284.21 | 0.91 | 479.17 | -72.92 | 10.07 | -6.33 | 87.17 | 4.22 | 143.93 | -17.42 | 0 | 0 | 100.0 | 5.44 | 122.98 | -25.15 | 8.56 | 19.89 | 8.22 | 7.64 | 16.46 | 8.99 | 2.9 | 3.57 | 7.41 | 0.1 | 0.0 | -9.09 | 139.66 | -6.63 | -6.38 |
| 20Q3 (7) | 14.15 | 91.99 | 27.82 | -3.4 | 73.62 | -42.86 | -4.27 | 73.63 | 72.13 | -0.24 | 47.83 | 83.89 | 10.75 | 294.75 | 23.71 | 1.73 | -85.3 | -50.85 | 0 | 0 | -100.0 | 2.44 | -84.65 | -50.02 | 7.14 | -39.18 | -18.12 | 6.56 | -25.62 | 11.19 | 2.8 | 1.08 | 4.87 | 0.1 | 11.11 | 11.11 | 149.58 | 137.05 | 17.01 |
| 20Q2 (6) | 7.37 | 33.03 | -16.63 | -12.89 | -2243.64 | -10015.38 | -16.19 | -373.48 | -6939.13 | -0.46 | 81.15 | -112.96 | -5.52 | -210.62 | -161.54 | 11.77 | 728.87 | 288.45 | 0 | 0 | 0 | 15.91 | 527.14 | 269.24 | 11.74 | 214.75 | 36.19 | 8.82 | 219.57 | 74.65 | 2.77 | 2.21 | 19.4 | 0.09 | 0.0 | 0.0 | 63.10 | -36.67 | -46.75 |
| 20Q1 (5) | 5.54 | -62.18 | 1810.34 | -0.55 | 94.07 | 86.94 | 5.92 | 246.2 | 1700.0 | -2.44 | -172.62 | -421.05 | 4.99 | -7.25 | 227.3 | 1.42 | -72.21 | -56.84 | 0 | 100.0 | 0 | 2.54 | -65.12 | -56.18 | 3.73 | -52.84 | -17.11 | 2.76 | -60.63 | -17.12 | 2.71 | 0.37 | -2.52 | 0.09 | -18.18 | -18.18 | 99.64 | -33.21 | 2037.11 |
| 19Q4 (4) | 14.65 | 32.34 | 0.0 | -9.27 | -289.5 | 0.0 | 1.71 | 111.16 | 0.0 | 3.36 | 325.5 | 0.0 | 5.38 | -38.09 | 0.0 | 5.11 | 45.17 | 0.0 | -0.22 | -200.0 | 0.0 | 7.27 | 48.89 | 0.0 | 7.91 | -9.29 | 0.0 | 7.01 | 18.81 | 0.0 | 2.7 | 1.12 | 0.0 | 0.11 | 22.22 | 0.0 | 149.19 | 16.71 | 0.0 |
| 19Q3 (3) | 11.07 | 25.23 | 0.0 | -2.38 | -1930.77 | 0.0 | -15.32 | -6560.87 | 0.0 | -1.49 | -141.97 | 0.0 | 8.69 | -3.12 | 0.0 | 3.52 | 16.17 | 0.0 | 0.22 | 0 | 0.0 | 4.88 | 13.38 | 0.0 | 8.72 | 1.16 | 0.0 | 5.9 | 16.83 | 0.0 | 2.67 | 15.09 | 0.0 | 0.09 | 0.0 | 0.0 | 127.83 | 7.87 | 0.0 |
| 19Q2 (2) | 8.84 | 2948.28 | 0.0 | 0.13 | 103.09 | 0.0 | -0.23 | 37.84 | 0.0 | 3.55 | 367.11 | 0.0 | 8.97 | 328.83 | 0.0 | 3.03 | -7.9 | 0.0 | 0 | 0 | 0.0 | 4.31 | -25.58 | 0.0 | 8.62 | 91.56 | 0.0 | 5.05 | 51.65 | 0.0 | 2.32 | -16.55 | 0.0 | 0.09 | -18.18 | 0.0 | 118.50 | 2441.59 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | -4.21 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | -3.92 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.79 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 |
