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) | 86.19 | 22.46 | -44.67 | 0 | 1.6 | -78.2 | 16.06 | 159.03 | 41.52 | 0 | 40.83 | -28.64 | -10.49 | 0 | 18.84 | -36.74 | 41.31 | 5.17 | 30.73 | -6.14 | 37.51 | 16.24 | 0.28 | 12.0 | 125.79 | 16.64 |
| 2022 (9) | 70.38 | 77.15 | -74.15 | 0 | 7.34 | -32.85 | 6.2 | 83.98 | -3.77 | 0 | 57.22 | 60.87 | -17.62 | 0 | 29.78 | 40.11 | 39.28 | 30.24 | 32.74 | 42.53 | 32.27 | 23.4 | 0.25 | 0.0 | 107.85 | 34.01 |
| 2021 (8) | 39.73 | -33.67 | -51.74 | 0 | 10.93 | 858.77 | 3.37 | -28.14 | -12.01 | 0 | 35.57 | -43.68 | -16.92 | 0 | 21.25 | -46.5 | 30.16 | -33.83 | 22.97 | -24.84 | 26.15 | 43.52 | 0.25 | 25.0 | 80.47 | -34.2 |
| 2020 (7) | 59.9 | 61.98 | -70.61 | 0 | 1.14 | -96.75 | 4.69 | 0 | -10.71 | 0 | 63.16 | 196.39 | -7.9 | 0 | 39.72 | 124.55 | 45.58 | 34.97 | 30.56 | 21.17 | 18.22 | 21.22 | 0.2 | 25.0 | 122.29 | 33.64 |
| 2019 (6) | 36.98 | 47.04 | -28.87 | 0 | 35.12 | 0 | -0.43 | 0 | 8.11 | -1.93 | 21.31 | 96.04 | -14.64 | 0 | 17.69 | 28.8 | 33.77 | 172.34 | 25.22 | 169.44 | 15.03 | 4.88 | 0.16 | -23.81 | 91.51 | -13.04 |
| 2018 (5) | 25.15 | -4.34 | -16.88 | 0 | -8.64 | 0 | 0.82 | -67.33 | 8.27 | -21.61 | 10.87 | -13.25 | -9.39 | 0 | 13.74 | -12.22 | 12.4 | -19.43 | 9.36 | -10.69 | 14.33 | 11.6 | 0.21 | -4.55 | 105.23 | -5.78 |
| 2017 (4) | 26.29 | 59.91 | -15.74 | 0 | -7.6 | 0 | 2.51 | 373.58 | 10.55 | -26.22 | 12.53 | 101.45 | -4.1 | 0 | 15.65 | 76.84 | 15.39 | 874.05 | 10.48 | 0 | 12.84 | -22.23 | 0.22 | -18.52 | 111.68 | 3.53 |
| 2016 (3) | 16.44 | 914.81 | -2.14 | 0 | -17.05 | 0 | 0.53 | 0 | 14.3 | 0 | 6.22 | -33.33 | 0 | 0 | 8.85 | -14.21 | 1.58 | 0 | -1.54 | 0 | 16.51 | 4.03 | 0.27 | -15.62 | 107.87 | 226.95 |
| 2015 (2) | 1.62 | 0 | -12.28 | 0 | 8.21 | -22.33 | -1.2 | 0 | -10.66 | 0 | 9.33 | -19.91 | 0 | 0 | 10.31 | -8.28 | -11.72 | 0 | -11.28 | 0 | 15.87 | 12.31 | 0.32 | -11.11 | 32.99 | 0 |
| 2014 (1) | -3.88 | 0 | -9.35 | 0 | 10.57 | -11.84 | 6.43 | 0 | -13.23 | 0 | 11.65 | -43.58 | 0 | 0 | 11.24 | -47.77 | -8.03 | 0 | -6.93 | 0 | 14.13 | -0.28 | 0.36 | 5.88 | -51.32 | 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) | 57.5 | 2762.04 | 34.13 | -4.64 | 32.16 | 77.53 | -6.44 | -35.58 | -251.89 | 1.39 | -81.06 | -30.5 | 52.86 | 687.33 | 137.89 | 6.49 | 148.66 | -64.2 | -3.35 | 29.47 | -17.96 | 9.50 | 222.4 | -69.88 | 18.28 | -17.17 | 35.41 | 11.54 | -26.45 | 36.57 | 10.54 | 12.61 | 21.43 | 0.07 | 0.0 | 16.67 | 259.59 | 3118.98 | 4.09 |
| 23Q3 (19) | -2.16 | -206.4 | -160.5 | -6.84 | 33.66 | 69.52 | -4.75 | -246.15 | -161.61 | 7.34 | 432.13 | 18450.0 | -9.0 | -8.7 | 52.31 | 2.61 | -72.67 | -86.84 | -4.75 | -4418.18 | -70.86 | 2.95 | -91.77 | -89.33 | 22.07 | 1665.25 | 10.74 | 15.69 | 1300.89 | -9.25 | 9.36 | 8.84 | 14.99 | 0.07 | 0.0 | 16.67 | -8.60 | -141.47 | -161.4 |
| 23Q2 (18) | 2.03 | -92.96 | 147.21 | -10.31 | 54.9 | 36.12 | 3.25 | -65.93 | 1705.56 | -2.21 | -123.19 | -66.17 | -8.28 | -238.93 | 59.49 | 9.55 | -56.94 | -30.65 | 0.11 | 104.4 | 104.49 | 35.82 | -46.25 | -24.27 | -1.41 | -159.49 | -158.51 | 1.12 | -52.74 | -70.05 | 8.6 | -4.66 | 9.97 | 0.07 | 0.0 | 16.67 | 20.74 | -91.75 | 156.03 |
| 23Q1 (17) | 28.82 | -32.77 | 2.05 | -22.86 | -10.7 | -53.11 | 9.54 | 125.0 | 299.16 | 9.53 | 376.5 | 71.4 | 5.96 | -73.18 | -55.22 | 22.18 | 22.34 | 305.48 | -2.5 | 11.97 | 73.79 | 66.65 | 111.23 | 311.94 | 2.37 | -82.44 | -31.3 | 2.37 | -71.95 | -27.3 | 9.02 | 3.92 | 18.22 | 0.07 | 16.67 | 16.67 | 251.48 | 0.84 | -2.49 |
| 22Q4 (16) | 42.87 | 1100.84 | 18.65 | -20.65 | 7.98 | -28.34 | 4.24 | -45.01 | 8380.0 | 2.0 | 5100.0 | -29.33 | 22.22 | 217.75 | 10.88 | 18.13 | -8.57 | 25.9 | -2.84 | -2.16 | -13.6 | 31.55 | 14.2 | 25.22 | 13.5 | -32.26 | 11.39 | 8.45 | -51.13 | -8.55 | 8.68 | 6.63 | 19.56 | 0.06 | 0.0 | 0.0 | 249.39 | 1680.65 | 14.31 |
| 22Q3 (15) | 3.57 | 183.02 | -54.11 | -22.44 | -39.03 | -49.0 | 7.71 | 4183.33 | -48.26 | -0.04 | 96.99 | -101.17 | -18.87 | 7.68 | -159.2 | 19.83 | 44.01 | 149.12 | -2.78 | -13.47 | 60.96 | 27.63 | -41.59 | 105.45 | 19.93 | 726.97 | 47.85 | 17.29 | 362.3 | 77.33 | 8.14 | 4.09 | 19.53 | 0.06 | 0.0 | 0.0 | 14.01 | 137.85 | -70.08 |
| 22Q2 (14) | -4.3 | -115.23 | 43.35 | -16.14 | -8.1 | -36.32 | 0.18 | 103.76 | 109.28 | -1.33 | -123.92 | 24.86 | -20.44 | -253.57 | -5.2 | 13.77 | 151.74 | 73.86 | -2.45 | 74.32 | 30.2 | 47.30 | 192.38 | 51.65 | 2.41 | -30.14 | 113.27 | 3.74 | 14.72 | 216.95 | 7.82 | 2.49 | 27.15 | 0.06 | 0.0 | 0.0 | -37.01 | -114.35 | 63.97 |
| 22Q1 (13) | 28.24 | -21.84 | 725.73 | -14.93 | 7.21 | -70.82 | -4.79 | -9680.0 | -130.29 | 5.56 | 96.47 | 600.9 | 13.31 | -33.58 | 350.19 | 5.47 | -62.01 | 3.4 | -9.54 | -281.6 | -151.05 | 16.18 | -35.79 | -21.58 | 3.45 | -71.53 | 0.58 | 3.26 | -64.72 | 16.43 | 7.63 | 5.1 | 28.89 | 0.06 | 0.0 | 0.0 | 257.90 | 18.21 | 562.09 |
| 21Q4 (12) | 36.13 | 364.4 | 3.55 | -16.09 | -6.84 | -55.31 | 0.05 | -99.66 | -98.45 | 2.83 | -17.25 | -36.83 | 20.04 | 375.27 | -18.3 | 14.4 | 80.9 | -49.03 | -2.5 | 64.89 | -114.19 | 25.20 | 87.36 | -56.07 | 12.12 | -10.09 | -19.58 | 9.24 | -5.23 | -7.51 | 7.26 | 6.61 | 40.97 | 0.06 | 0.0 | 20.0 | 218.18 | 366.08 | -5.01 |
| 21Q3 (11) | 7.78 | 202.5 | -18.36 | -15.06 | -27.2 | 2.08 | 14.9 | 868.04 | 987.59 | 3.42 | 293.22 | 642.86 | -7.28 | 62.53 | -24.44 | 7.96 | 0.51 | -43.79 | -7.12 | -102.85 | -415.94 | 13.45 | -56.89 | -50.73 | 13.48 | 1092.92 | -11.37 | 9.75 | 726.27 | -7.32 | 6.81 | 10.73 | 48.04 | 0.06 | 0.0 | 20.0 | 46.81 | 145.58 | -25.49 |
| 21Q2 (10) | -7.59 | -321.93 | -1751.22 | -11.84 | -35.47 | 54.36 | -1.94 | 6.73 | -193.94 | -1.77 | -59.46 | -3050.0 | -19.43 | -265.23 | 26.26 | 7.92 | 49.72 | 310.36 | -3.51 | 7.63 | 85.46 | 31.19 | 51.19 | 399.42 | 1.13 | -67.06 | -86.05 | 1.18 | -57.86 | -76.11 | 6.15 | 3.89 | 40.41 | 0.06 | 0.0 | 20.0 | -102.71 | -363.67 | -2247.22 |
| 21Q1 (9) | 3.42 | -90.2 | -78.49 | -8.74 | 15.64 | 53.83 | -2.08 | -164.4 | 25.45 | -1.11 | -124.78 | -256.34 | -5.32 | -121.69 | -75.58 | 5.29 | -81.27 | -71.89 | -3.8 | -121.57 | 0 | 20.63 | -64.03 | -70.42 | 3.43 | -77.24 | -52.36 | 2.8 | -71.97 | -45.21 | 5.92 | 14.95 | 44.74 | 0.06 | 20.0 | 20.0 | 38.95 | -83.04 | -77.34 |
| 20Q4 (8) | 34.89 | 266.11 | 56.67 | -10.36 | 32.64 | 1.61 | 3.23 | 135.77 | -87.48 | 4.48 | 811.11 | 8860.0 | 24.53 | 519.32 | 108.94 | 28.25 | 99.51 | 962.03 | 17.62 | 1376.81 | 323.04 | 57.36 | 110.16 | 715.34 | 15.07 | -0.92 | 24.86 | 9.99 | -5.04 | 0.1 | 5.15 | 11.96 | 23.21 | 0.05 | 0.0 | 25.0 | 229.69 | 265.62 | 46.46 |
| 20Q3 (7) | 9.53 | 2424.39 | -14.61 | -15.38 | 40.71 | -171.25 | 1.37 | 307.58 | -72.38 | -0.63 | -1150.0 | -386.36 | -5.85 | 77.8 | -206.56 | 14.16 | 633.68 | -17.48 | -1.38 | 94.28 | -128.75 | 27.29 | 336.98 | -19.57 | 15.21 | 87.78 | -16.84 | 10.52 | 112.96 | -19.14 | 4.6 | 5.02 | 20.1 | 0.05 | 0.0 | 25.0 | 62.82 | 1535.7 | -4.98 |
| 20Q2 (6) | -0.41 | -102.58 | -685.71 | -25.94 | -37.03 | -150.87 | -0.66 | 76.34 | -113.95 | 0.06 | -91.55 | -90.91 | -26.35 | -769.64 | -156.57 | 1.93 | -89.74 | 278.7 | -24.14 | 0 | -109.19 | 6.25 | -91.05 | 221.1 | 8.1 | 12.5 | 129.46 | 4.94 | -3.33 | 126.61 | 4.38 | 7.09 | 28.07 | 0.05 | 0.0 | 25.0 | -4.38 | -102.55 | -452.55 |
| 20Q1 (5) | 15.9 | -28.6 | 356.9 | -18.93 | -79.77 | -708.97 | -2.79 | -110.81 | -675.0 | 0.71 | 1320.0 | 166.36 | -3.03 | -125.81 | -365.79 | 18.82 | 607.52 | 632.3 | 0 | 100.0 | 0 | 69.76 | 891.52 | 202.09 | 7.2 | -40.35 | 6100.0 | 5.11 | -48.8 | 10120.0 | 4.09 | -2.15 | 13.93 | 0.05 | 25.0 | 25.0 | 171.89 | 9.6 | 81.77 |
| 19Q4 (4) | 22.27 | 99.55 | 0.0 | -10.53 | -85.71 | 0.0 | 25.8 | 420.16 | 0.0 | 0.05 | -77.27 | 0.0 | 11.74 | 113.84 | 0.0 | 2.66 | -84.5 | 0.0 | -7.9 | -264.58 | 0.0 | 7.04 | -79.27 | 0.0 | 12.07 | -34.01 | 0.0 | 9.98 | -23.29 | 0.0 | 4.18 | 9.14 | 0.0 | 0.04 | 0.0 | 0.0 | 156.83 | 137.21 | 0.0 |
| 19Q3 (3) | 11.16 | 15842.86 | 0.0 | -5.67 | 45.16 | 0.0 | 4.96 | 4.86 | 0.0 | 0.22 | -66.67 | 0.0 | 5.49 | 153.46 | 0.0 | 17.16 | 1688.89 | 0.0 | 4.8 | 141.59 | 0.0 | 33.93 | 757.93 | 0.0 | 18.29 | 418.13 | 0.0 | 13.01 | 496.79 | 0.0 | 3.83 | 11.99 | 0.0 | 0.04 | 0.0 | 0.0 | 66.11 | 5226.88 | 0.0 |
| 19Q2 (2) | 0.07 | -97.99 | 0.0 | -10.34 | -341.88 | 0.0 | 4.73 | 1413.89 | 0.0 | 0.66 | 161.68 | 0.0 | -10.27 | -1000.88 | 0.0 | -1.08 | -142.02 | 0.0 | -11.54 | 0 | 0.0 | -5.16 | -122.34 | 0.0 | 3.53 | 3041.67 | 0.0 | 2.18 | 4260.0 | 0.0 | 3.42 | -4.74 | 0.0 | 0.04 | 0.0 | 0.0 | 1.24 | -98.69 | 0.0 |
| 19Q1 (1) | 3.48 | 0.0 | 0.0 | -2.34 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 23.09 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 94.57 | 0.0 | 0.0 |
