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) | 19.71 | 58.82 | -10.53 | 0 | -10.07 | 0 | 0.01 | -99.04 | 9.18 | 50.99 | 8.35 | 35.77 | 0.01 | -66.67 | 6.57 | 47.99 | 13.76 | 17.31 | 12.32 | -2.53 | 4.39 | -13.41 | 0.32 | 10.34 | 115.74 | 67.87 |
| 2022 (9) | 12.41 | -14.06 | -6.33 | 0 | -6.29 | 0 | 1.04 | 0 | 6.08 | 49.75 | 6.15 | -40.29 | 0.03 | -57.14 | 4.44 | -38.56 | 11.73 | -14.94 | 12.64 | 11.56 | 5.07 | 4.54 | 0.29 | -17.14 | 68.94 | -21.08 |
| 2021 (8) | 14.44 | 24.48 | -10.38 | 0 | -3.03 | 0 | -1.21 | 0 | 4.06 | -21.17 | 10.3 | 66.13 | 0.07 | 0 | 7.22 | 42.31 | 13.79 | -11.72 | 11.33 | 1.98 | 4.85 | 24.68 | 0.35 | 34.62 | 87.36 | 14.92 |
| 2020 (7) | 11.6 | 49.29 | -6.45 | 0 | 4.23 | 1013.16 | -0.05 | 0 | 5.15 | 51400.0 | 6.2 | -18.31 | -0.02 | 0 | 5.08 | -31.46 | 15.62 | 31.48 | 11.11 | 15.25 | 3.89 | 53.15 | 0.26 | 13.04 | 76.02 | 21.41 |
| 2019 (6) | 7.77 | 587.61 | -7.76 | 0 | 0.38 | -87.03 | 0.05 | 0 | 0.01 | 0 | 7.59 | 211.07 | -0.09 | 0 | 7.41 | 132.33 | 11.88 | 552.75 | 9.64 | 313.73 | 2.54 | 82.73 | 0.23 | 4.55 | 62.61 | 118.31 |
| 2018 (5) | 1.13 | -67.71 | -2.86 | 0 | 2.93 | 0 | -0.03 | 0 | -1.73 | 0 | 2.44 | 31.89 | -0.42 | 0 | 3.19 | 19.74 | 1.82 | -49.86 | 2.33 | -19.66 | 1.39 | -3.47 | 0.22 | 57.14 | 28.68 | -63.29 |
| 2017 (4) | 3.5 | 17.45 | -2.11 | 0 | -1.78 | 0 | -0.03 | 0 | 1.39 | 0 | 1.85 | -48.75 | -0.52 | 0 | 2.66 | -51.72 | 3.63 | -47.47 | 2.9 | -53.23 | 1.44 | 2.13 | 0.14 | -33.33 | 78.12 | 105.01 |
| 2016 (3) | 2.98 | -11.31 | -3.89 | 0 | 1.75 | 0 | 0.06 | 0 | -0.91 | 0 | 3.61 | 139.07 | -0.31 | 0 | 5.51 | 71.7 | 6.91 | 275.54 | 6.2 | 260.47 | 1.41 | 1.44 | 0.21 | 23.53 | 38.11 | -62.8 |
| 2015 (2) | 3.36 | 2.44 | -1.58 | 0 | -1.2 | 0 | -0.07 | 0 | 1.78 | 81.63 | 1.51 | 27.97 | -0.1 | 0 | 3.21 | 15.5 | 1.84 | 493.55 | 1.72 | 1046.67 | 1.39 | 14.88 | 0.17 | -39.29 | 102.44 | -48.78 |
| 2014 (1) | 3.28 | 75.4 | -2.3 | 0 | -3.81 | 0 | 0.2 | 0 | 0.98 | 0 | 1.18 | -42.16 | -0.61 | 0 | 2.78 | -40.34 | 0.31 | -48.33 | 0.15 | -61.54 | 1.21 | 17.48 | 0.28 | 100.0 | 200.00 | 66.84 |
| 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) | 5.8 | -25.06 | -21.41 | -4.61 | -94.51 | -84.4 | 0.41 | 106.27 | 110.0 | -0.47 | -376.47 | -154.65 | 1.19 | -77.84 | -75.61 | 2.49 | 9.21 | -7.43 | -0.04 | -33.33 | -111.43 | 7.45 | 14.04 | -5.11 | 3.84 | -19.67 | 19.63 | 2.24 | -54.47 | 9.8 | 1.05 | -2.78 | -16.0 | 0.09 | 12.5 | 28.57 | 171.60 | 34.8 | -21.87 |
| 23Q3 (19) | 7.74 | 161.49 | 30.3 | -2.37 | -43.64 | -102.56 | -6.54 | -249.73 | -46.97 | 0.17 | -52.78 | 112.5 | 5.37 | 309.92 | 12.58 | 2.28 | 39.88 | 135.05 | -0.03 | -150.0 | 87.5 | 6.53 | 3.99 | 124.48 | 4.78 | 220.81 | 77.04 | 4.92 | 105.86 | 20.59 | 1.08 | -2.7 | -10.74 | 0.08 | 0.0 | 14.29 | 127.30 | 53.97 | 14.87 |
| 23Q2 (18) | 2.96 | -7.79 | 240.95 | -1.65 | 13.16 | 11.29 | -1.87 | 9.66 | -3.31 | 0.36 | 820.0 | 550.0 | 1.31 | 0.0 | 133.08 | 1.63 | -15.98 | -5.23 | 0.06 | 100.0 | 0 | 6.28 | 6.16 | 20.8 | 1.49 | -59.29 | -48.44 | 2.39 | -13.72 | -33.24 | 1.11 | -3.48 | -12.6 | 0.08 | 14.29 | 14.29 | 82.68 | 2.77 | 293.71 |
| 23Q1 (17) | 3.21 | -56.5 | 172.03 | -1.9 | 24.0 | -134.57 | -2.07 | 49.51 | -150.86 | -0.05 | -105.81 | -127.78 | 1.31 | -73.16 | 254.05 | 1.94 | -27.88 | 148.72 | 0.03 | -91.43 | 142.86 | 5.91 | -24.63 | 187.09 | 3.66 | 14.02 | 24.91 | 2.77 | 35.78 | -5.78 | 1.15 | -8.0 | -14.81 | 0.07 | 0.0 | 0.0 | 80.45 | -63.37 | 197.26 |
| 22Q4 (16) | 7.38 | 24.24 | 8.85 | -2.5 | -113.68 | -106.61 | -4.1 | 7.87 | -646.67 | 0.86 | 975.0 | 167.72 | 4.88 | 2.31 | -12.39 | 2.69 | 177.32 | 116.94 | 0.35 | 245.83 | 12.9 | 7.85 | 169.8 | 161.17 | 3.21 | 18.89 | -28.67 | 2.04 | -50.0 | -45.6 | 1.25 | 3.31 | -3.1 | 0.07 | 0.0 | -22.22 | 219.64 | 98.2 | 66.19 |
| 22Q3 (15) | 5.94 | 382.86 | 41.43 | -1.17 | 37.1 | -3800.0 | -4.45 | -145.86 | 52.96 | 0.08 | 200.0 | 100.0 | 4.77 | 220.45 | 14.39 | 0.97 | -43.6 | -2.02 | -0.24 | 0 | -500.0 | 2.91 | -44.04 | 8.82 | 2.7 | -6.57 | -23.94 | 4.08 | 13.97 | 23.26 | 1.21 | -4.72 | -1.63 | 0.07 | 0.0 | -22.22 | 110.82 | 359.64 | 22.17 |
| 22Q2 (14) | -2.1 | -277.97 | -153.03 | -1.86 | -129.63 | 67.43 | -1.81 | -144.47 | -131.75 | -0.08 | -144.44 | -233.33 | -3.96 | -1170.27 | -126.29 | 1.72 | 120.51 | -69.66 | 0 | 100.0 | 100.0 | 5.20 | 152.3 | -72.56 | 2.89 | -1.37 | 24.57 | 3.58 | 21.77 | 173.28 | 1.27 | -5.93 | 8.55 | 0.07 | 0.0 | -12.5 | -42.68 | -257.71 | -127.59 |
| 22Q1 (13) | 1.18 | -82.6 | 336.0 | -0.81 | 33.06 | 76.38 | 4.07 | 442.67 | 40800.0 | 0.18 | 114.17 | 700.0 | 0.37 | -93.36 | 109.41 | 0.78 | -37.1 | -67.5 | -0.07 | -122.58 | 56.25 | 2.06 | -31.43 | -70.53 | 2.93 | -34.89 | -14.33 | 2.94 | -21.6 | -0.68 | 1.35 | 4.65 | 16.38 | 0.07 | -22.22 | -12.5 | 27.06 | -79.52 | 327.34 |
| 21Q4 (12) | 6.78 | 61.43 | 33.46 | -1.21 | -3933.33 | -14.15 | 0.75 | 107.93 | 174.26 | -1.27 | -3275.0 | -3075.0 | 5.57 | 33.57 | 38.56 | 1.24 | 25.25 | 27.84 | 0.31 | 875.0 | 181.82 | 3.00 | 12.41 | 12.22 | 4.5 | 26.76 | -0.22 | 3.75 | 13.29 | 32.98 | 1.29 | 4.88 | 17.27 | 0.09 | 0.0 | 28.57 | 132.16 | 45.69 | 3.81 |
| 21Q3 (11) | 4.2 | 6.06 | 135.96 | -0.03 | 99.47 | 98.97 | -9.46 | -265.96 | -241.19 | 0.04 | -33.33 | 0.0 | 4.17 | 338.29 | 465.79 | 0.99 | -82.54 | -65.51 | -0.04 | 20.0 | 20.0 | 2.67 | -85.89 | -68.69 | 3.55 | 53.02 | -25.73 | 3.31 | 152.67 | -1.19 | 1.23 | 5.13 | 21.78 | 0.09 | 12.5 | 28.57 | 90.71 | -41.36 | 125.76 |
| 21Q2 (10) | 3.96 | 892.0 | 90.38 | -5.71 | -66.47 | -443.81 | 5.7 | 57100.0 | 681.63 | 0.06 | 300.0 | 154.55 | -1.75 | 55.47 | -269.9 | 5.67 | 136.25 | 472.73 | -0.05 | 68.75 | -25.0 | 18.94 | 170.98 | 471.77 | 2.32 | -32.16 | -49.23 | 1.31 | -55.74 | -62.68 | 1.17 | 0.86 | 30.0 | 0.08 | 0.0 | 33.33 | 154.69 | 1399.38 | 232.43 |
| 21Q1 (9) | -0.5 | -109.84 | -118.8 | -3.43 | -223.58 | -143.26 | -0.01 | 99.01 | 97.96 | -0.03 | 25.0 | -142.86 | -3.93 | -197.76 | -414.4 | 2.4 | 147.42 | 70.21 | -0.16 | -245.45 | 0 | 6.99 | 161.12 | 11.16 | 3.42 | -24.17 | 94.32 | 2.96 | 4.96 | 106.99 | 1.16 | 5.45 | 31.82 | 0.08 | 14.29 | 33.33 | -11.90 | -109.35 | -110.61 |
| 20Q4 (8) | 5.08 | 185.39 | 11.4 | -1.06 | 63.7 | 63.07 | -1.01 | -115.07 | -288.46 | -0.04 | -200.0 | 50.0 | 4.02 | 452.63 | 137.87 | 0.97 | -66.2 | -64.6 | 0.11 | 320.0 | 320.0 | 2.68 | -68.64 | -72.77 | 4.51 | -5.65 | 62.23 | 2.82 | -15.82 | 33.65 | 1.1 | 8.91 | 39.24 | 0.07 | 0.0 | 16.67 | 127.32 | 216.87 | -17.35 |
| 20Q3 (7) | 1.78 | -14.42 | 7.23 | -2.92 | -178.1 | -76.97 | 6.7 | 783.67 | 1085.29 | 0.04 | 136.36 | -60.0 | -1.14 | -210.68 | -11500.0 | 2.87 | 189.9 | 66.86 | -0.05 | -25.0 | -171.43 | 8.54 | 157.65 | 38.72 | 4.78 | 4.6 | 19.8 | 3.35 | -4.56 | -1.18 | 1.01 | 12.22 | 55.38 | 0.07 | 16.67 | 16.67 | 40.18 | -13.65 | -0.76 |
| 20Q2 (6) | 2.08 | -21.8 | 55.22 | -1.05 | 25.53 | 43.55 | -0.98 | -100.0 | -437.93 | -0.11 | -257.14 | -257.14 | 1.03 | -17.6 | 298.08 | 0.99 | -29.79 | -63.74 | -0.04 | 0 | -104.65 | 3.31 | -47.32 | -73.08 | 4.57 | 159.66 | 84.27 | 3.51 | 145.45 | 55.31 | 0.9 | 2.27 | 50.0 | 0.06 | 0.0 | 0.0 | 46.53 | -58.54 | 1.4 |
| 20Q1 (5) | 2.66 | -41.67 | 1230.0 | -1.41 | 50.87 | -2.92 | -0.49 | -88.46 | -147.57 | 0.07 | 187.5 | 333.33 | 1.25 | -26.04 | 206.84 | 1.41 | -48.54 | 243.9 | 0 | 100.0 | 100.0 | 6.29 | -36.03 | 275.35 | 1.76 | -36.69 | -33.08 | 1.43 | -32.23 | -23.94 | 0.88 | 11.39 | 76.0 | 0.06 | 0.0 | 0.0 | 112.24 | -27.14 | 1269.28 |
| 19Q4 (4) | 4.56 | 174.7 | 0.0 | -2.87 | -73.94 | 0.0 | -0.26 | 61.76 | 0.0 | -0.08 | -180.0 | 0.0 | 1.69 | 16800.0 | 0.0 | 2.74 | 59.3 | 0.0 | -0.05 | -171.43 | 0.0 | 9.83 | 59.76 | 0.0 | 2.78 | -30.33 | 0.0 | 2.11 | -37.76 | 0.0 | 0.79 | 21.54 | 0.0 | 0.06 | 0.0 | 0.0 | 154.05 | 280.49 | 0.0 |
| 19Q3 (3) | 1.66 | 23.88 | 0.0 | -1.65 | 11.29 | 0.0 | -0.68 | -334.48 | 0.0 | 0.1 | 42.86 | 0.0 | 0.01 | 101.92 | 0.0 | 1.72 | -37.0 | 0.0 | 0.07 | -91.86 | 0.0 | 6.15 | -50.0 | 0.0 | 3.99 | 60.89 | 0.0 | 3.39 | 50.0 | 0.0 | 0.65 | 8.33 | 0.0 | 0.06 | 0.0 | 0.0 | 40.49 | -11.77 | 0.0 |
| 19Q2 (2) | 1.34 | 570.0 | 0.0 | -1.86 | -35.77 | 0.0 | 0.29 | -71.84 | 0.0 | 0.07 | 333.33 | 0.0 | -0.52 | 55.56 | 0.0 | 2.73 | 565.85 | 0.0 | 0.86 | 188.66 | 0.0 | 12.31 | 634.6 | 0.0 | 2.48 | -5.7 | 0.0 | 2.26 | 20.21 | 0.0 | 0.6 | 20.0 | 0.0 | 0.06 | 0.0 | 0.0 | 45.89 | 459.86 | 0.0 |
| 19Q1 (1) | 0.2 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 8.20 | 0.0 | 0.0 |
