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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 17.01 | 0 | -10.48 | 0 | -11.48 | 0 | -19.91 | 0 | 6.53 | 0 | 20.61 | -25.84 | -9.38 | 0 | 15.94 | -27.47 | -42.1 | 0 | -53.58 | 0 | 31.32 | -16.1 | 41.46 | 11.81 | 88.59 | 0 |
| 2021 (9) | -0.61 | 0 | -142.66 | 0 | 91.59 | 0 | -21.26 | 0 | -143.27 | 0 | 27.79 | 175.42 | -114.32 | 0 | 21.97 | 195.89 | -49.92 | 0 | -53.74 | 0 | 37.33 | -12.82 | 37.08 | 5.46 | -2.95 | 0 |
| 2020 (8) | 11.07 | -25.55 | -10.95 | 0 | -23.45 | 0 | -19.26 | 0 | 0.12 | 0 | 10.09 | -61.74 | -1.63 | 0 | 7.43 | -59.88 | -54.94 | 0 | -58.28 | 0 | 42.82 | -0.72 | 35.16 | -12.28 | 56.19 | 17.94 |
| 2019 (7) | 14.87 | 364.69 | -39.55 | 0 | 96.7 | 740.87 | -16.35 | 0 | -24.68 | 0 | 26.37 | 8.03 | -2.71 | 0 | 18.51 | 10.46 | -51.7 | 0 | -52.0 | 0 | 43.13 | 55.82 | 40.08 | -8.62 | 47.64 | 474.72 |
| 2018 (6) | 3.2 | 40.97 | -32.18 | 0 | 11.5 | 0 | -25.3 | 0 | -28.98 | 0 | 24.41 | -29.47 | -3.11 | 0 | 16.76 | -33.63 | -49.27 | 0 | -32.94 | 0 | 27.68 | 15.33 | 43.86 | 246.99 | 8.29 | 0 |
| 2017 (5) | 2.27 | -81.6 | -37.44 | 0 | -0.14 | 0 | 0.04 | 300.0 | -35.17 | 0 | 34.61 | -14.12 | -1.37 | 0 | 25.25 | -11.32 | -41.91 | 0 | -40.12 | 0 | 24.0 | -11.86 | 12.64 | -14.31 | 0.00 | 0 |
| 2016 (4) | 12.34 | 0 | -54.29 | 0 | 0.36 | 0 | 0.01 | 0 | -41.95 | 0 | 40.3 | 18.36 | -0.63 | 0 | 28.47 | 24.18 | -70.37 | 0 | -51.29 | 0 | 27.23 | 21.94 | 14.75 | 11.4 | 0.00 | 0 |
| 2015 (3) | -20.7 | 0 | -41.5 | 0 | -0.04 | 0 | -21.88 | 0 | -62.2 | 0 | 34.05 | 37.41 | -0.7 | 0 | 22.93 | 50.86 | -40.42 | 0 | -16.01 | 0 | 22.33 | -20.31 | 13.24 | -11.79 | -105.83 | 0 |
| 2014 (2) | 33.91 | -52.84 | -26.82 | 0 | 100.91 | 0 | 104.09 | 0 | 7.09 | 0 | 24.78 | 18.74 | -1.78 | 0 | 15.20 | 46.57 | 0.47 | -97.49 | -84.12 | 0 | 28.02 | 12.17 | 15.01 | 9.56 | 0.00 | 0 |
| 2013 (1) | 71.9 | -10.34 | -84.77 | 0 | -34.6 | 0 | -0.23 | 0 | -12.87 | 0 | 20.87 | -44.57 | -2.54 | 0 | 10.37 | -29.18 | 18.69 | -52.0 | 18.43 | -44.19 | 24.98 | 21.79 | 13.7 | 4.98 | 125.90 | 4.53 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 6.63 | -3.49 | 245.31 | -2.58 | 31.38 | 23.89 | -8.95 | -571.05 | -85.3 | -4.62 | -4.05 | 12.17 | 4.05 | 30.23 | 375.51 | 2.13 | -7.39 | -71.94 | -0.35 | 77.42 | -103.75 | 8.07 | -0.23 | -66.98 | -7.74 | 7.19 | 15.78 | -11.12 | 4.14 | 4.88 | 7.21 | -3.99 | -0.96 | 9.72 | -2.21 | -1.92 | 114.11 | -2.83 | 226.89 |
| 23Q2 (19) | 6.87 | 181.56 | 8.19 | -3.76 | -15.34 | -140.56 | 1.9 | 493.75 | 118.55 | -4.44 | -4.23 | 21.55 | 3.11 | 479.27 | -80.09 | 2.3 | 9.0 | -56.69 | -1.55 | -13.97 | -113.07 | 8.09 | 14.91 | -49.48 | -8.34 | 9.74 | 23.42 | -11.6 | 7.79 | 16.61 | 7.51 | -2.47 | -6.48 | 9.94 | -3.59 | -4.97 | 117.44 | 161.34 | -15.3 |
| 23Q1 (18) | 2.44 | -62.46 | 8.93 | -3.26 | 67.85 | 47.59 | 0.32 | -92.16 | 165.31 | -4.26 | -5.45 | 13.94 | -0.82 | 77.47 | 79.4 | 2.11 | -36.64 | -51.83 | -1.36 | 94.99 | 60.58 | 7.04 | -30.15 | -48.45 | -9.24 | -0.65 | 28.04 | -12.58 | -5.8 | 21.77 | 7.7 | -1.16 | -6.33 | 10.31 | -0.39 | -4.0 | 44.94 | -56.79 | -42.23 |
| 22Q4 (17) | 6.5 | 238.54 | 455.56 | -10.14 | -199.12 | 57.66 | 4.08 | 184.47 | -78.9 | -4.04 | 23.19 | 2.18 | -3.64 | -147.62 | 84.02 | 3.33 | -56.13 | -15.05 | -27.13 | -390.47 | -41.6 | 10.08 | -58.77 | -15.72 | -9.18 | 0.11 | 25.31 | -11.89 | -1.71 | 6.23 | 7.79 | 7.01 | -10.67 | 10.35 | 4.44 | -5.99 | 104.00 | 197.92 | 526.67 |
| 22Q3 (16) | 1.92 | -69.76 | 154.24 | -3.39 | -136.57 | 96.81 | -4.83 | 52.83 | -106.67 | -5.26 | 7.07 | 6.9 | -1.47 | -109.41 | 98.66 | 7.59 | 42.94 | -34.91 | 9.34 | -21.25 | 109.86 | 24.44 | 52.65 | -32.66 | -9.19 | 15.61 | 31.01 | -11.69 | 15.96 | 18.93 | 7.28 | -9.34 | -21.55 | 9.91 | -5.26 | 1.85 | 34.91 | -74.82 | 145.26 |
| 22Q2 (15) | 6.35 | 183.48 | 193.98 | 9.27 | 249.04 | 225.61 | -10.24 | -1989.8 | -237.95 | -5.66 | -14.34 | 5.35 | 15.62 | 492.46 | 399.23 | 5.31 | 21.23 | -25.84 | 11.86 | 443.77 | 3806.25 | 16.01 | 17.25 | -30.42 | -10.89 | 15.19 | 3.11 | -13.91 | 13.5 | -11.64 | 8.03 | -2.31 | -14.3 | 10.46 | -2.61 | 27.72 | 138.65 | 78.26 | 227.36 |
| 22Q1 (14) | 2.24 | 91.45 | 660.0 | -6.22 | 74.03 | -24.65 | -0.49 | -102.53 | -117.31 | -4.95 | -19.85 | 10.16 | -3.98 | 82.53 | 26.16 | 4.38 | 11.73 | -13.27 | -3.45 | 81.99 | -2200.0 | 13.66 | 14.21 | -17.59 | -12.84 | -4.48 | 1.76 | -16.08 | -26.81 | -13.4 | 8.22 | -5.73 | -17.47 | 10.74 | -2.45 | 31.78 | 77.78 | 368.66 | 864.17 |
| 21Q4 (13) | 1.17 | 133.05 | -62.14 | -23.95 | 77.48 | -600.29 | 19.34 | -73.31 | 610.29 | -4.13 | 26.9 | 22.51 | -22.78 | 79.27 | -6803.03 | 3.92 | -66.38 | 82.33 | -19.16 | 79.77 | -3810.2 | 11.96 | -67.06 | 95.9 | -12.29 | 7.73 | 11.9 | -12.68 | 12.07 | 15.75 | 8.72 | -6.03 | -17.19 | 11.01 | 13.16 | 32.65 | 16.60 | 121.52 | -79.7 |
| 21Q3 (12) | -3.54 | -263.89 | -215.69 | -106.34 | -1340.92 | -3421.19 | 72.45 | 2491.09 | 3634.15 | -5.65 | 5.52 | -8.03 | -109.88 | -2004.98 | -274800.0 | 11.66 | 62.85 | 355.47 | -94.7 | -29493.75 | -31466.67 | 36.30 | 57.73 | 359.86 | -13.32 | -18.51 | 3.06 | -14.42 | -15.73 | -1.26 | 9.28 | -0.96 | -11.28 | 9.73 | 18.8 | 12.62 | -77.12 | -282.1 | -222.49 |
| 21Q2 (11) | 2.16 | 640.0 | -50.23 | -7.38 | -47.9 | -6.34 | -3.03 | -207.07 | 51.05 | -5.98 | -8.53 | -17.03 | -5.22 | 3.15 | -100.77 | 7.16 | 41.78 | 204.68 | -0.32 | -113.33 | 54.93 | 23.02 | 38.87 | 237.49 | -11.24 | 14.0 | 17.96 | -12.46 | 12.13 | 17.81 | 9.37 | -5.92 | -13.24 | 8.19 | 0.49 | -8.08 | 42.35 | 516.12 | -55.6 |
| 21Q1 (10) | -0.4 | -112.94 | -168.97 | -4.99 | -45.91 | -305.35 | 2.83 | 174.67 | 124.78 | -5.51 | -3.38 | -53.48 | -5.39 | -1533.33 | -279.07 | 5.05 | 134.88 | 66.67 | -0.15 | 69.39 | -25.0 | 16.57 | 171.5 | 84.66 | -13.07 | 6.31 | 3.54 | -14.18 | 5.78 | -2.53 | 9.96 | -5.41 | -9.7 | 8.15 | -1.81 | -12.46 | -10.18 | -112.45 | -214.24 |
| 20Q4 (9) | 3.09 | 0.98 | -65.44 | -3.42 | -13.25 | 46.56 | -3.79 | -84.88 | -105.68 | -5.33 | -1.91 | 75.49 | -0.33 | -925.0 | -112.99 | 2.15 | -16.02 | -69.97 | -0.49 | -63.33 | -6.52 | 6.10 | -22.67 | -68.48 | -13.95 | -1.53 | -13.51 | -15.05 | -5.69 | -18.32 | 10.53 | 0.67 | -1.86 | 8.3 | -3.94 | -69.67 | 81.75 | 29.83 | 132.07 |
| 20Q3 (8) | 3.06 | -29.49 | 610.0 | -3.02 | 56.48 | 84.03 | -2.05 | 66.88 | -108.23 | -5.23 | -2.35 | -404.07 | 0.04 | 101.54 | 100.21 | 2.56 | 8.94 | -67.55 | -0.3 | 57.75 | 57.75 | 7.89 | 15.76 | -62.92 | -13.74 | -0.29 | -2.77 | -14.24 | 6.07 | -6.59 | 10.46 | -3.15 | -4.12 | 8.64 | -3.03 | 100.0 | 62.96 | -33.99 | 296.23 |
| 20Q2 (7) | 4.34 | 648.28 | -12.15 | -6.94 | -385.6 | 0.86 | -6.19 | 45.8 | -307.72 | -5.11 | -42.34 | -363.4 | -2.6 | -186.38 | -26.21 | 2.35 | -22.44 | -58.92 | -0.71 | -491.67 | 26.8 | 6.82 | -24.02 | -59.83 | -13.7 | -1.11 | -4.34 | -15.16 | -9.62 | -15.55 | 10.8 | -2.09 | -0.18 | 8.91 | -4.3 | 110.14 | 95.38 | 970.61 | -62.54 |
| 20Q1 (6) | 0.58 | -93.51 | -63.29 | 2.43 | 137.97 | 133.61 | -11.42 | -117.11 | -654.37 | -3.59 | 83.49 | -305.14 | 3.01 | 18.5 | 153.27 | 3.03 | -57.68 | -45.99 | -0.12 | 73.91 | 78.95 | 8.98 | -53.66 | -44.42 | -13.55 | -10.25 | -5.04 | -13.83 | -8.73 | -8.05 | 11.03 | 2.8 | 3.28 | 9.31 | -65.98 | 124.34 | 8.91 | -74.71 | -88.55 |
| 19Q4 (5) | 8.94 | 1590.0 | 638.84 | -6.4 | 66.16 | 17.63 | 66.75 | 167.86 | 624.76 | -21.75 | -1364.53 | -1221.13 | 2.54 | 113.02 | 138.72 | 7.16 | -9.25 | 37.16 | -0.46 | 35.21 | 79.19 | 19.37 | -9.03 | 38.09 | -12.29 | 8.08 | 8.22 | -12.72 | 4.79 | -20.23 | 10.73 | -1.65 | 51.13 | 27.37 | 533.56 | 585.96 | 35.22 | 209.78 | -85.15 |
| 19Q3 (4) | -0.6 | -112.15 | 0.0 | -18.91 | -170.14 | 0.0 | 24.92 | 736.24 | 0.0 | 1.72 | -11.34 | 0.0 | -19.51 | -847.09 | 0.0 | 7.89 | 37.94 | 0.0 | -0.71 | 26.8 | 0.0 | 21.29 | 25.39 | 0.0 | -13.37 | -1.83 | 0.0 | -13.36 | -1.83 | 0.0 | 10.91 | 0.83 | 0.0 | 4.32 | 1.89 | 0.0 | -32.09 | -112.6 | 0.0 |
| 19Q2 (3) | 4.94 | 212.66 | 0.0 | -7.0 | 3.18 | 0.0 | 2.98 | 44.66 | 0.0 | 1.94 | 10.86 | 0.0 | -2.06 | 63.54 | 0.0 | 5.72 | 1.96 | 0.0 | -0.97 | -70.18 | 0.0 | 16.98 | 5.14 | 0.0 | -13.13 | -1.78 | 0.0 | -13.12 | -2.5 | 0.0 | 10.82 | 1.31 | 0.0 | 4.24 | 2.17 | 0.0 | 254.64 | 227.16 | 0.0 |
| 19Q1 (2) | 1.58 | 30.58 | 0.0 | -7.23 | 6.95 | 0.0 | 2.06 | -77.63 | 0.0 | 1.75 | -9.79 | 0.0 | -5.65 | 13.87 | 0.0 | 5.61 | 7.47 | 0.0 | -0.57 | 74.21 | 0.0 | 16.15 | 15.14 | 0.0 | -12.9 | 3.66 | 0.0 | -12.8 | -20.98 | 0.0 | 10.68 | 50.42 | 0.0 | 4.15 | 4.01 | 0.0 | 77.83 | -67.19 | 0.0 |
| 18Q4 (1) | 1.21 | 0.0 | 0.0 | -7.77 | 0.0 | 0.0 | 9.21 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | -6.56 | 0.0 | 0.0 | 5.22 | 0.0 | 0.0 | -2.21 | 0.0 | 0.0 | 14.02 | 0.0 | 0.0 | -13.39 | 0.0 | 0.0 | -10.58 | 0.0 | 0.0 | 7.1 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 237.25 | 0.0 | 0.0 |
