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) | 93.06 | 0 | -51.18 | 0 | 12.76 | 0 | 1.87 | 96.84 | 41.88 | 240.49 | 23.21 | 126.0 | 0 | 0 | 7.61 | 1.76 | 37.61 | 62.74 | 33.25 | 81.3 | 13.56 | -22.95 | 6.66 | 123.49 | 174.04 | 0 |
| 2022 (9) | -2.46 | 0 | 14.76 | 0 | -7.66 | 0 | 0.95 | -29.63 | 12.3 | 0 | 10.27 | -23.47 | -0.03 | 0 | 7.48 | -41.86 | 23.11 | 26.42 | 18.34 | 23.09 | 17.6 | 65.57 | 2.98 | -36.32 | -6.32 | 0 |
| 2021 (8) | 3.45 | -92.42 | -57.11 | 0 | 47.73 | 0 | 1.35 | 6.3 | -53.66 | 0 | 13.42 | 4.76 | 0 | 0 | 12.87 | -28.88 | 18.28 | 85.21 | 14.9 | 78.44 | 10.63 | 25.95 | 4.68 | 87.95 | 11.42 | -95.17 |
| 2020 (7) | 45.54 | 173.68 | -19.53 | 0 | -1.88 | 0 | 1.27 | 67.11 | 26.01 | 89.99 | 12.81 | 150.68 | 0 | 0 | 18.10 | 53.41 | 9.87 | 127.94 | 8.35 | 92.4 | 8.44 | 72.24 | 2.49 | -43.28 | 236.20 | 93.48 |
| 2019 (6) | 16.64 | 63.14 | -2.95 | 0 | -0.76 | 0 | 0.76 | -5.0 | 13.69 | 0 | 5.11 | -28.23 | 0 | 0 | 11.80 | -42.83 | 4.33 | 34.47 | 4.34 | 68.87 | 4.9 | -24.27 | 4.39 | 215.83 | 122.08 | 24.84 |
| 2018 (5) | 10.2 | -17.87 | -12.58 | 0 | -2.24 | 0 | 0.8 | -34.43 | -2.38 | 0 | 7.12 | 49.89 | 0 | 0 | 20.63 | 85.29 | 3.22 | 0.62 | 2.57 | -16.83 | 6.47 | 63.8 | 1.39 | 31.13 | 97.79 | -36.22 |
| 2017 (4) | 12.42 | 132.15 | -5.05 | 0 | -0.64 | 0 | 1.22 | 22.0 | 7.37 | 48.59 | 4.75 | 61.02 | 0 | 0 | 11.13 | 39.31 | 3.2 | 0 | 3.09 | 0 | 3.95 | -17.36 | 1.06 | -18.46 | 153.33 | 13.78 |
| 2016 (3) | 5.35 | -13.29 | -0.39 | 0 | -4.59 | 0 | 1.0 | 0.0 | 4.96 | 0 | 2.95 | -41.24 | 0 | 0 | 7.99 | -39.72 | -2.1 | 0 | -2.11 | 0 | 4.78 | -10.32 | 1.3 | -20.73 | 134.76 | 80.41 |
| 2015 (2) | 6.17 | -21.7 | -14.4 | 0 | 4.02 | -47.79 | 1.0 | 28.21 | -8.23 | 0 | 5.02 | -14.77 | 0 | 0 | 13.26 | 5.62 | 1.41 | -58.77 | 1.29 | -38.86 | 5.33 | 13.4 | 1.64 | -7.34 | 74.70 | -18.67 |
| 2014 (1) | 7.88 | 69.1 | -8.1 | 0 | 7.7 | 0 | 0.78 | 16.42 | -0.22 | 0 | 5.89 | 67.81 | 0 | 0 | 12.55 | -7.58 | 3.42 | 83.87 | 2.11 | 86.73 | 4.7 | 91.06 | 1.77 | 78.79 | 91.84 | -9.74 |
| 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) | 65.2 | 770.49 | 2505.9 | -20.5 | -44.98 | -315.82 | 0.2 | -98.23 | 102.45 | 0.69 | 790.0 | 885.71 | 44.7 | 772.18 | 685.08 | 9.33 | 111.56 | 552.45 | 0 | 0 | 0 | 10.11 | 74.49 | 224.0 | 12.47 | 23.71 | 98.88 | 11.19 | 26.01 | 117.7 | 5.09 | 60.57 | 16.48 | 3.64 | 156.34 | 398.63 | 327.31 | 488.63 | 1336.77 |
| 23Q3 (19) | 7.49 | -66.26 | 207.77 | -14.14 | -43.99 | -917.27 | 11.33 | 4096.3 | 7992.86 | -0.1 | -110.0 | -190.91 | -6.65 | -153.72 | 20.26 | 4.41 | 44.59 | 107.04 | 0 | 0 | 0 | 5.80 | 50.63 | -3.39 | 10.08 | 15.73 | 77.78 | 8.88 | 20.82 | 100.0 | 3.17 | 12.01 | -33.12 | 1.42 | 20.34 | 136.67 | 55.61 | -71.55 | 178.25 |
| 23Q2 (18) | 22.2 | 1313.11 | 219.42 | -9.82 | -46.35 | -1228.74 | 0.27 | -71.58 | 0 | 1.0 | 270.37 | 72.41 | 12.38 | 244.96 | 58.31 | 3.05 | -52.49 | 444.64 | 0 | 0 | 100.0 | 3.85 | -65.75 | 104.38 | 8.71 | 36.95 | 53.08 | 7.35 | 26.29 | 71.73 | 2.83 | 14.11 | -43.74 | 1.18 | 180.95 | 42.17 | 195.42 | 1031.19 | 185.12 |
| 23Q1 (17) | -1.83 | 32.47 | -832.0 | -6.71 | -36.11 | -133.18 | 0.95 | 111.66 | 163.89 | 0.27 | 285.71 | 35.0 | -8.54 | -11.78 | -141.72 | 6.42 | 348.95 | 4.22 | 0 | 0 | 0 | 11.23 | 259.88 | -52.28 | 6.36 | 1.44 | 16.06 | 5.82 | 13.23 | 29.62 | 2.48 | -43.25 | -28.32 | 0.42 | -42.47 | -48.15 | -20.99 | 20.7 | -835.36 |
| 22Q4 (16) | -2.71 | 61.01 | -2911.11 | -4.93 | -254.68 | -108.02 | -8.15 | -5921.43 | -79.52 | 0.07 | -36.36 | -83.72 | -7.64 | 8.39 | -210.57 | 1.43 | -32.86 | -48.19 | 0 | 0 | 0 | 3.12 | -47.97 | -71.9 | 6.27 | 10.58 | 51.82 | 5.14 | 15.77 | 45.61 | 4.37 | -7.81 | 33.23 | 0.73 | 21.67 | -27.72 | -26.46 | 62.76 | -2199.5 |
| 22Q3 (15) | -6.95 | -200.0 | -521.21 | -1.39 | -259.77 | 82.13 | 0.14 | 0 | 800.0 | 0.11 | -81.03 | -31.25 | -8.34 | -206.65 | -36.05 | 2.13 | 280.36 | -74.34 | 0 | 100.0 | 0 | 6.00 | 218.66 | -81.51 | 5.67 | -0.35 | 33.41 | 4.44 | 3.74 | 23.33 | 4.74 | -5.77 | 87.35 | 0.6 | -27.71 | -48.28 | -71.06 | -203.68 | -413.97 |
| 22Q2 (14) | 6.95 | 2680.0 | 4864.29 | 0.87 | -95.7 | 690.91 | 0 | -100.0 | 100.0 | 0.58 | 190.0 | 23.4 | 7.82 | -61.8 | 3028.0 | 0.56 | -90.91 | 201.82 | -0.03 | 0 | 0 | 1.88 | -92.0 | 193.3 | 5.69 | 3.83 | 16.6 | 4.28 | -4.68 | 10.03 | 5.03 | 45.38 | 228.76 | 0.83 | 2.47 | -27.19 | 68.54 | 2301.66 | 3111.61 |
| 22Q1 (13) | 0.25 | 377.78 | -85.8 | 20.22 | 953.16 | 142.96 | 0.36 | 107.93 | -99.33 | 0.2 | -53.49 | -31.03 | 20.47 | 932.11 | 145.18 | 6.16 | 123.19 | 111.68 | 0 | 0 | 0 | 23.54 | 111.93 | 115.08 | 5.48 | 32.69 | 9.38 | 4.49 | 27.2 | 15.72 | 3.46 | 5.49 | 4.85 | 0.81 | -19.8 | -41.3 | 2.85 | 347.97 | -86.12 |
| 21Q4 (12) | -0.09 | -105.45 | -100.86 | -2.37 | 69.54 | 59.63 | -4.54 | -22600.0 | -7666.67 | 0.43 | 168.75 | 258.33 | -2.46 | 59.87 | -152.9 | 2.76 | -66.75 | -30.3 | 0 | 0 | 0 | 11.11 | -65.77 | -46.23 | 4.13 | -2.82 | 72.8 | 3.53 | -1.94 | 48.95 | 3.28 | 29.64 | 35.54 | 1.01 | -12.93 | 119.57 | -1.15 | -105.08 | -100.57 |
| 21Q3 (11) | 1.65 | 1078.57 | -87.8 | -7.78 | -7172.73 | -44.34 | -0.02 | 98.85 | 98.92 | 0.16 | -65.96 | 124.24 | -6.13 | -2552.0 | -175.31 | 8.3 | 1609.09 | 56.31 | 0 | 0 | 0 | 32.45 | 1708.2 | 22.15 | 4.25 | -12.91 | 52.88 | 3.6 | -7.46 | 55.17 | 2.53 | 65.36 | 7.2 | 1.16 | 1.75 | 110.91 | 22.63 | 960.55 | -91.25 |
| 21Q2 (10) | 0.14 | -92.05 | -98.97 | 0.11 | 100.23 | 101.38 | -1.74 | -103.22 | -8600.0 | 0.47 | 62.07 | -68.87 | 0.25 | 100.55 | -95.57 | -0.55 | -118.9 | -133.54 | 0 | 0 | 0 | -2.02 | -118.44 | -120.21 | 4.88 | -2.59 | 87.69 | 3.89 | 0.26 | 102.6 | 1.53 | -53.64 | 6.99 | 1.14 | -17.39 | 39.02 | 2.13 | -89.62 | -99.35 |
| 21Q1 (9) | 1.76 | -83.27 | -77.66 | -47.07 | -701.87 | -16131.03 | 54.03 | 89950.0 | 108160.0 | 0.29 | 141.67 | 0.0 | -45.31 | -1074.41 | -696.97 | 2.91 | -26.52 | 53.16 | 0 | 0 | 0 | 10.94 | -47.02 | -12.45 | 5.01 | 109.62 | 138.57 | 3.88 | 63.71 | 122.99 | 3.3 | 36.36 | 47.32 | 1.38 | 200.0 | 109.09 | 20.56 | -89.74 | -87.89 |
| 20Q4 (8) | 10.52 | -22.25 | 65.15 | -5.87 | -8.91 | -133.86 | 0.06 | 103.23 | 0.0 | 0.12 | 118.18 | 71.43 | 4.65 | -42.87 | 20.47 | 3.96 | -25.42 | 83.33 | 0 | 0 | 0 | 20.66 | -22.23 | 37.72 | 2.39 | -14.03 | 68.31 | 2.37 | 2.16 | 66.9 | 2.42 | 2.54 | 22.22 | 0.46 | -16.36 | -73.26 | 200.38 | -22.54 | 61.06 |
| 20Q3 (7) | 13.53 | -0.66 | 192.22 | -5.39 | 32.46 | -1062.5 | -1.86 | -9200.0 | -102.17 | -0.66 | -143.71 | -571.43 | 8.14 | 44.33 | 56.84 | 5.31 | 223.78 | 941.18 | 0 | 0 | 0 | 26.56 | 166.12 | 373.97 | 2.78 | 6.92 | 159.81 | 2.32 | 20.83 | 100.0 | 2.36 | 65.03 | 159.34 | 0.55 | -32.93 | -61.81 | 258.70 | -20.79 | 96.12 |
| 20Q2 (6) | 13.62 | 72.84 | 63.9 | -7.98 | -2651.72 | -454.17 | -0.02 | 60.0 | -166.67 | 1.51 | 420.69 | 586.36 | 5.64 | -25.69 | -17.9 | 1.64 | -13.68 | -31.95 | 0 | 0 | 0 | 9.98 | -20.15 | -64.17 | 2.6 | 23.81 | 276.81 | 1.92 | 10.34 | 152.63 | 1.43 | -36.16 | 27.68 | 0.82 | 24.24 | 7.89 | 326.62 | 92.32 | 3.76 |
| 20Q1 (5) | 7.88 | 23.7 | 395.13 | -0.29 | 88.45 | -163.04 | -0.05 | -183.33 | -171.43 | 0.29 | 314.29 | -21.62 | 7.59 | 96.63 | 443.44 | 1.9 | -12.04 | 9400.0 | 0 | 0 | 0 | 12.50 | -16.67 | 6881.25 | 2.1 | 47.89 | 84.21 | 1.74 | 22.54 | 75.76 | 2.24 | 13.13 | 151.69 | 0.66 | -61.63 | 40.43 | 169.83 | 36.5 | 249.47 |
| 19Q4 (4) | 6.37 | 37.58 | 0.0 | -2.51 | -548.21 | 0.0 | 0.06 | 106.52 | 0.0 | 0.07 | -50.0 | 0.0 | 3.86 | -25.63 | 0.0 | 2.16 | 323.53 | 0.0 | 0 | 0 | 0.0 | 15.00 | 167.65 | 0.0 | 1.42 | 32.71 | 0.0 | 1.42 | 22.41 | 0.0 | 1.98 | 117.58 | 0.0 | 1.72 | 19.44 | 0.0 | 124.41 | -5.68 | 0.0 |
| 19Q3 (3) | 4.63 | -44.28 | 0.0 | 0.56 | 138.89 | 0.0 | -0.92 | -3166.67 | 0.0 | 0.14 | -36.36 | 0.0 | 5.19 | -24.45 | 0.0 | 0.51 | -78.84 | 0.0 | 0 | 0 | 0.0 | 5.60 | -79.88 | 0.0 | 1.07 | 55.07 | 0.0 | 1.16 | 52.63 | 0.0 | 0.91 | -18.75 | 0.0 | 1.44 | 89.47 | 0.0 | 131.91 | -58.09 | 0.0 |
| 19Q2 (2) | 8.31 | 411.24 | 0.0 | -1.44 | -413.04 | 0.0 | 0.03 | -57.14 | 0.0 | 0.22 | -40.54 | 0.0 | 6.87 | 410.86 | 0.0 | 2.41 | 11950.0 | 0.0 | 0 | 0 | 0.0 | 27.86 | 15460.52 | 0.0 | 0.69 | -39.47 | 0.0 | 0.76 | -23.23 | 0.0 | 1.12 | 25.84 | 0.0 | 0.76 | 61.7 | 0.0 | 314.77 | 377.05 | 0.0 |
| 19Q1 (1) | -2.67 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | -2.21 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -113.62 | 0.0 | 0.0 |
