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) | 30.07 | 150.58 | -7.04 | 0 | -14.21 | 0 | 0.02 | 0 | 23.03 | 179.83 | 0.49 | -43.02 | 0 | 0 | 0.41 | -37.79 | 19.56 | -33.04 | 15.89 | -35.27 | 1.23 | 3.36 | 3.79 | 7.06 | 143.81 | 250.89 |
| 2022 (9) | 12.0 | -52.11 | -3.77 | 0 | -7.82 | 0 | -0.91 | 0 | 8.23 | -57.09 | 0.86 | 109.76 | 0 | 0 | 0.66 | 29.8 | 29.21 | 108.35 | 24.55 | 112.37 | 1.19 | 19.0 | 3.54 | 16.07 | 40.98 | -74.47 |
| 2021 (8) | 25.06 | 257.49 | -5.88 | 0 | -2.0 | 0 | -0.24 | 0 | 19.18 | 213.91 | 0.41 | 24.24 | 0 | 0 | 0.51 | -15.56 | 14.02 | 840.94 | 11.56 | 331.34 | 1.0 | -0.99 | 3.05 | -8.13 | 160.54 | 60.54 |
| 2020 (7) | 7.01 | -17.92 | -0.9 | 0 | -3.08 | 0 | 0 | 0 | 6.11 | 21.71 | 0.33 | -46.77 | 0 | 0 | 0.60 | -48.6 | 1.49 | -62.56 | 2.68 | -22.99 | 1.01 | 6.32 | 3.32 | -3.21 | 100.00 | -7.96 |
| 2019 (6) | 8.54 | 182.78 | -3.52 | 0 | -0.77 | 0 | -0.02 | 0 | 5.02 | 0 | 0.62 | -31.87 | 0 | 0 | 1.17 | -37.02 | 3.98 | 40.64 | 3.48 | 32.32 | 0.95 | 90.0 | 3.43 | -6.79 | 108.65 | 145.01 |
| 2018 (5) | 3.02 | -76.16 | -4.54 | 0 | -6.34 | 0 | -0.13 | 0 | -1.52 | 0 | 0.91 | 184.38 | 0 | 0 | 1.86 | 209.77 | 2.83 | -10.16 | 2.63 | -68.54 | 0.5 | 4.17 | 3.68 | 6.98 | 44.35 | -57.02 |
| 2017 (4) | 12.67 | 530.35 | 1.97 | 0 | -1.13 | 0 | 6.81 | 0 | 14.64 | 0 | 0.32 | -17.95 | 0 | 0 | 0.60 | -1.38 | 3.15 | -10.26 | 8.36 | 197.51 | 0.48 | -30.43 | 3.44 | 20.28 | 103.18 | 226.47 |
| 2016 (3) | 2.01 | -70.61 | -3.73 | 0 | -4.89 | 0 | -1.27 | 0 | -1.72 | 0 | 0.39 | 2.63 | 0 | 0 | 0.61 | 5.12 | 3.51 | -33.4 | 2.81 | -39.05 | 0.69 | -14.81 | 2.86 | 2.88 | 31.60 | -62.11 |
| 2015 (2) | 6.84 | -18.57 | -0.64 | 0 | -24.17 | 0 | -0.9 | 0 | 6.2 | 59.79 | 0.38 | 0.0 | 0 | 0 | 0.58 | -12.71 | 5.27 | -28.59 | 4.61 | -32.11 | 0.81 | -1.22 | 2.78 | 5.7 | 83.41 | 1.69 |
| 2014 (1) | 8.4 | -54.25 | -4.52 | 0 | -7.19 | 0 | -0.86 | 0 | 3.88 | -78.19 | 0.38 | 192.31 | 0 | 0 | 0.66 | 253.6 | 7.38 | -26.57 | 6.79 | -17.09 | 0.82 | -6.82 | 2.63 | 5.2 | 82.03 | -48.31 |
| 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) | 5.12 | -33.25 | 268.98 | -1.58 | 52.69 | 21.39 | -1.36 | 89.8 | -216.24 | -0.9 | -245.16 | -4400.0 | 3.54 | -18.24 | 170.24 | 0.09 | -57.14 | -82.69 | 0 | 0 | 0 | 0.32 | -55.05 | -80.08 | 4.57 | 6.78 | -29.8 | 3.2 | -9.6 | -38.93 | 0.32 | 3.23 | 3.23 | 1.06 | 0.95 | 20.45 | 111.79 | -28.58 | 337.23 |
| 23Q3 (19) | 7.67 | -20.85 | -5.54 | -3.34 | -568.0 | -102.42 | -13.33 | -3802.78 | -51.65 | 0.62 | 588.89 | -36.73 | 4.33 | -52.88 | -33.08 | 0.21 | 950.0 | 425.0 | 0 | 0 | 0 | 0.71 | 934.05 | 474.98 | 4.28 | 1.9 | -39.72 | 3.54 | -14.49 | -40.9 | 0.31 | 3.33 | 3.33 | 1.05 | 23.53 | -13.22 | 156.53 | -14.55 | 44.58 |
| 23Q2 (18) | 9.69 | 27.67 | 385.84 | -0.5 | 69.14 | -159.52 | 0.36 | 200.0 | 460.0 | 0.09 | -57.14 | 107.63 | 9.19 | 53.94 | 460.39 | 0.02 | -88.89 | -89.47 | 0 | 0 | 0 | 0.07 | -87.57 | -87.86 | 4.2 | -35.38 | -49.09 | 4.14 | -17.53 | -37.37 | 0.3 | 0.0 | 3.45 | 0.85 | 2.41 | 14.86 | 183.18 | 48.42 | 512.82 |
| 23Q1 (17) | 7.59 | 350.5 | -26.24 | -1.62 | 19.4 | -68.75 | 0.12 | -89.74 | 233.33 | 0.21 | 1150.0 | 130.88 | 5.97 | 218.45 | -36.01 | 0.18 | -65.38 | 80.0 | 0 | 0 | 0 | 0.55 | -65.51 | 76.97 | 6.5 | -0.15 | -11.68 | 5.02 | -4.2 | -25.07 | 0.3 | -3.23 | 3.45 | 0.83 | -5.68 | 15.28 | 123.41 | 361.9 | -7.53 |
| 22Q4 (16) | -3.03 | -137.32 | -135.73 | -2.01 | -21.82 | 43.85 | 1.17 | 113.31 | 1163.64 | -0.02 | -102.04 | -116.67 | -5.04 | -177.9 | -202.86 | 0.52 | 1200.0 | 52.94 | 0 | 0 | 0 | 1.60 | 1197.6 | 24.47 | 6.51 | -8.31 | 9.78 | 5.24 | -12.52 | 9.39 | 0.31 | 3.33 | 24.0 | 0.88 | -27.27 | 23.94 | -47.12 | -143.52 | -131.95 |
| 22Q3 (15) | 8.12 | 339.53 | -4.69 | -1.65 | -296.43 | -50.0 | -8.79 | -8690.0 | -242.02 | 0.98 | 183.05 | 526.09 | 6.47 | 353.73 | -12.8 | 0.04 | -78.95 | 300.0 | 0 | 0 | 0 | 0.12 | -78.16 | 236.74 | 7.1 | -13.94 | 58.13 | 5.99 | -9.38 | 83.18 | 0.3 | 3.45 | 20.0 | 1.21 | 63.51 | 68.06 | 108.27 | 344.0 | -46.12 |
| 22Q2 (14) | -3.39 | -132.94 | -380.17 | 0.84 | 187.5 | 347.06 | -0.1 | -11.11 | -130.3 | -1.18 | -73.53 | -447.06 | -2.55 | -127.33 | -393.1 | 0.19 | 90.0 | 171.43 | 0 | 0 | 0 | 0.56 | 81.08 | 36.16 | 8.25 | 12.09 | 273.3 | 6.61 | -1.34 | 265.19 | 0.29 | 0.0 | 16.0 | 0.74 | 2.78 | -15.91 | -44.37 | -133.25 | -207.81 |
| 22Q1 (13) | 10.29 | 21.34 | 50.22 | -0.96 | 73.18 | -11.63 | -0.09 | 18.18 | -125.71 | -0.68 | -666.67 | -44.68 | 9.33 | 90.41 | 55.76 | 0.1 | -70.59 | 900.0 | 0 | 0 | 0 | 0.31 | -75.74 | 378.64 | 7.36 | 24.11 | 429.5 | 6.7 | 39.87 | 294.12 | 0.29 | 16.0 | 20.83 | 0.72 | 1.41 | -4.0 | 133.46 | -9.5 | -47.59 |
| 21Q4 (12) | 8.48 | -0.47 | 196.5 | -3.58 | -225.45 | -442.42 | -0.11 | 95.72 | -37.5 | 0.12 | 152.17 | -65.71 | 4.9 | -33.96 | 122.73 | 0.34 | 1800.0 | 466.67 | 0 | 0 | 0 | 1.29 | 1525.56 | 206.36 | 5.93 | 32.07 | 2370.83 | 4.79 | 46.48 | 1895.83 | 0.25 | 0.0 | 4.17 | 0.71 | -1.39 | -4.05 | 147.48 | -26.61 | -37.09 |
| 21Q3 (11) | 8.52 | 604.13 | 587.1 | -1.1 | -223.53 | -57.14 | -2.57 | -878.79 | 8.87 | -0.23 | -167.65 | 54.9 | 7.42 | 752.87 | 1274.07 | -0.02 | -128.57 | 0 | 0 | 0 | 0 | -0.09 | -121.74 | 0 | 4.49 | 103.17 | 490.79 | 3.27 | 80.66 | 427.42 | 0.25 | 0.0 | -3.85 | 0.72 | -18.18 | -4.0 | 200.94 | 388.24 | 164.14 |
| 21Q2 (10) | 1.21 | -82.34 | -30.06 | -0.34 | 60.47 | -122.08 | 0.33 | -5.71 | 650.0 | 0.34 | 172.34 | -17.07 | 0.87 | -85.48 | -73.39 | 0.07 | 600.0 | -69.57 | 0 | 0 | 0 | 0.41 | 536.55 | -76.45 | 2.21 | 58.99 | 3057.14 | 1.81 | 6.47 | 26.57 | 0.25 | 4.17 | -3.85 | 0.88 | 17.33 | -6.38 | 41.16 | -83.84 | -37.43 |
| 21Q1 (9) | 6.85 | 139.51 | 480.51 | -0.86 | -30.3 | 19.63 | 0.35 | 537.5 | 391.67 | -0.47 | -234.29 | -327.27 | 5.99 | 172.27 | 5345.45 | 0.01 | -83.33 | -75.0 | 0 | 0 | 0 | 0.07 | -84.47 | -79.4 | 1.39 | 479.17 | 223.26 | 1.7 | 608.33 | 335.9 | 0.24 | 0.0 | -4.0 | 0.75 | 1.35 | -15.73 | 254.65 | 8.63 | 230.18 |
| 20Q4 (8) | 2.86 | 130.65 | -42.11 | -0.66 | 5.71 | 37.74 | -0.08 | 97.16 | -105.52 | 0.35 | 168.63 | 3400.0 | 2.2 | 307.41 | -43.3 | 0.06 | 0 | -57.14 | 0 | 0 | 0 | 0.42 | 0 | -57.98 | 0.24 | -68.42 | -57.89 | 0.24 | -61.29 | -51.02 | 0.24 | -7.69 | 0.0 | 0.74 | -1.33 | -16.85 | 234.43 | 208.16 | -23.12 |
| 20Q3 (7) | 1.24 | -28.32 | 333.96 | -0.7 | -145.45 | 64.1 | -2.82 | -4600.0 | -37.56 | -0.51 | -224.39 | -464.29 | 0.54 | -83.49 | 121.77 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.76 | 985.71 | -62.0 | 0.62 | -56.64 | -57.53 | 0.26 | 0.0 | 8.33 | 0.75 | -20.21 | -12.79 | 76.07 | 15.65 | 467.45 |
| 20Q2 (6) | 1.73 | 46.61 | -1.7 | 1.54 | 243.93 | 43.93 | -0.06 | 50.0 | -20.0 | 0.41 | 472.73 | 138.32 | 3.27 | 2872.73 | 15.55 | 0.23 | 475.0 | 109.09 | 0 | 0 | 0 | 1.76 | 456.95 | 94.52 | 0.07 | -83.72 | -87.27 | 1.43 | 266.67 | 155.36 | 0.26 | 4.0 | 13.04 | 0.94 | 5.62 | 11.9 | 65.78 | -14.71 | -39.08 |
| 20Q1 (5) | 1.18 | -76.11 | -50.21 | -1.07 | -0.94 | 32.28 | -0.12 | -108.28 | 0.0 | -0.11 | -1200.0 | -320.0 | 0.11 | -97.16 | -86.08 | 0.04 | -71.43 | -60.0 | 0 | 0 | 0 | 0.32 | -68.33 | -65.31 | 0.43 | -24.56 | -50.0 | 0.39 | -20.41 | -59.38 | 0.25 | 4.17 | 8.7 | 0.89 | 0.0 | 5.95 | 77.12 | -74.71 | -33.94 |
| 19Q4 (4) | 4.94 | 1032.08 | 0.0 | -1.06 | 45.64 | 0.0 | 1.45 | 170.73 | 0.0 | 0.01 | -92.86 | 0.0 | 3.88 | 256.45 | 0.0 | 0.14 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.00 | -43.22 | 0.0 | 0.57 | -71.5 | 0.0 | 0.49 | -66.44 | 0.0 | 0.24 | 0.0 | 0.0 | 0.89 | 3.49 | 0.0 | 304.94 | 1572.91 | 0.0 |
| 19Q3 (3) | -0.53 | -130.11 | 0.0 | -1.95 | -282.24 | 0.0 | -2.05 | -4000.0 | 0.0 | 0.14 | 113.08 | 0.0 | -2.48 | -187.63 | 0.0 | 0.28 | 154.55 | 0.0 | 0 | 0 | 0.0 | 1.76 | 94.27 | 0.0 | 2.0 | 263.64 | 0.0 | 1.46 | 160.71 | 0.0 | 0.24 | 4.35 | 0.0 | 0.86 | 2.38 | 0.0 | -20.70 | -119.17 | 0.0 |
| 19Q2 (2) | 1.76 | -25.74 | 0.0 | 1.07 | 167.72 | 0.0 | -0.05 | 58.33 | 0.0 | -1.07 | -2240.0 | 0.0 | 2.83 | 258.23 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 0.91 | -0.68 | 0.0 | 0.55 | -36.05 | 0.0 | 0.56 | -41.67 | 0.0 | 0.23 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 107.98 | -7.51 | 0.0 |
| 19Q1 (1) | 2.37 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 116.75 | 0.0 | 0.0 |
