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) | 36.36 | 671.97 | -3.27 | 0 | -27.74 | 0 | 8.78 | -12.29 | 33.09 | 2465.12 | 1.98 | -54.48 | -0.13 | 0 | 0.65 | -54.28 | 12.89 | -30.21 | 13.41 | -17.12 | 3.29 | 8.94 | 1.31 | 16.96 | 201.89 | 770.99 |
| 2022 (9) | 4.71 | 129.76 | -3.42 | 0 | 6.46 | -59.7 | 10.01 | 273.51 | 1.29 | 0 | 4.35 | 14.47 | -0.24 | 0 | 1.43 | -3.66 | 18.47 | 29.61 | 16.18 | 47.49 | 3.02 | 10.22 | 1.12 | 20.43 | 23.18 | 65.53 |
| 2021 (8) | 2.05 | -86.75 | -4.22 | 0 | 16.03 | 354.11 | 2.68 | 0 | -2.17 | 0 | 3.8 | 115.91 | -0.17 | 0 | 1.48 | 87.06 | 14.25 | 10.21 | 10.97 | 32.49 | 2.74 | 2.24 | 0.93 | -3.12 | 14.00 | -89.21 |
| 2020 (7) | 15.47 | -34.81 | -11.04 | 0 | 3.53 | 0 | -0.13 | 0 | 4.43 | -81.9 | 1.76 | 25.71 | -0.27 | 0 | 0.79 | 35.74 | 12.93 | 634.66 | 8.28 | 673.83 | 2.68 | -7.59 | 0.96 | 23.08 | 129.78 | -74.02 |
| 2019 (6) | 23.73 | 0 | 0.74 | 0 | -6.0 | 0 | 0.24 | 0 | 24.47 | 0 | 1.4 | 27.27 | -0.46 | 0 | 0.58 | 17.72 | 1.76 | 0 | 1.07 | 0 | 2.9 | 14.17 | 0.78 | -2.5 | 499.58 | 0 |
| 2018 (5) | -23.38 | 0 | -5.87 | 0 | 13.71 | 1977.27 | -3.38 | 0 | -29.25 | 0 | 1.1 | -48.36 | -0.34 | 0 | 0.49 | -55.52 | -7.59 | 0 | -5.96 | 0 | 2.54 | -0.39 | 0.8 | 50.94 | 0.00 | 0 |
| 2017 (4) | 5.4 | -66.87 | -2.79 | 0 | 0.66 | 0 | 0.79 | 0 | 2.61 | -81.33 | 2.13 | 17.68 | -0.23 | 0 | 1.11 | 38.0 | -5.3 | 0 | -5.7 | 0 | 2.55 | -9.25 | 0.53 | -27.4 | 0.00 | 0 |
| 2016 (3) | 16.3 | 757.89 | -2.32 | 0 | -15.22 | 0 | -1.31 | 0 | 13.98 | 0 | 1.81 | -45.32 | -0.18 | 0 | 0.81 | -47.89 | 6.57 | 0 | 2.83 | 0 | 2.81 | 9.77 | 0.73 | 30.36 | 255.89 | 0 |
| 2015 (2) | 1.9 | 0 | -4.57 | 0 | 3.29 | 13.45 | 0.56 | -84.62 | -2.67 | 0 | 3.31 | -7.54 | -0.95 | 0 | 1.55 | -8.1 | -2.31 | 0 | -6.25 | 0 | 2.56 | 11.3 | 0.56 | 3.7 | 0.00 | 0 |
| 2014 (1) | -5.68 | 0 | -1.32 | 0 | 2.9 | 262.5 | 3.64 | 0 | -7.0 | 0 | 3.58 | -21.66 | -0.31 | 0 | 1.68 | -35.76 | 5.86 | 278.06 | 1.74 | -49.42 | 2.3 | -19.58 | 0.54 | 20.0 | -124.02 | 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) | 12.17 | 63.14 | 7.41 | -0.95 | -227.59 | 28.03 | -4.79 | -465.65 | 66.64 | 15.11 | 1552.88 | 8.39 | 11.22 | 56.49 | 12.09 | 0.91 | 102.22 | -37.24 | -0.06 | -500.0 | 68.42 | 1.22 | 89.84 | -27.37 | 2.76 | 32.06 | -59.53 | 2.86 | -1.38 | -37.28 | 0.82 | 1.23 | 0.0 | 0.32 | 0.0 | 3.23 | 304.25 | 64.36 | 52.8 |
| 23Q3 (19) | 7.46 | -57.59 | 23.1 | -0.29 | -625.0 | -363.64 | 1.31 | 111.46 | -95.3 | -1.04 | -138.1 | -137.28 | 7.17 | -59.15 | 16.21 | 0.45 | 87.5 | -56.73 | -0.01 | 75.0 | 75.0 | 0.65 | 91.53 | -46.26 | 2.09 | -21.43 | -70.93 | 2.9 | -4.61 | -61.99 | 0.81 | -1.22 | 5.19 | 0.32 | -5.88 | 18.52 | 185.11 | -55.8 | 164.84 |
| 23Q2 (18) | 17.59 | 2121.84 | 260.79 | -0.04 | 97.98 | 95.83 | -11.43 | 10.91 | 46.86 | 2.73 | 134.04 | 198.2 | 17.55 | 715.79 | 247.48 | 0.24 | -36.84 | -76.0 | -0.04 | -300.0 | 0 | 0.34 | -21.51 | -79.02 | 2.66 | -50.56 | 7.69 | 3.04 | -34.06 | 310.81 | 0.82 | -2.38 | 13.89 | 0.34 | 6.25 | 25.93 | 418.81 | 2877.62 | 166.23 |
| 23Q1 (17) | -0.87 | -107.68 | 50.0 | -1.98 | -50.0 | -58.4 | -12.83 | 10.65 | -188.79 | -8.02 | -157.53 | -103.04 | -2.85 | -128.47 | 4.68 | 0.38 | -73.79 | -55.81 | -0.01 | 94.74 | 0.0 | 0.43 | -74.55 | -64.92 | 5.38 | -21.11 | 169.0 | 4.61 | 1.1 | 41.41 | 0.84 | 2.44 | 20.0 | 0.32 | 3.23 | 18.52 | -15.08 | -107.57 | 63.34 |
| 22Q4 (16) | 11.33 | 86.96 | 199.74 | -1.32 | -1300.0 | 64.61 | -14.36 | -151.51 | -278.61 | 13.94 | 399.64 | 244.2 | 10.01 | 62.24 | 19920.0 | 1.45 | 39.42 | 54.26 | -0.19 | -375.0 | -171.43 | 1.69 | 40.46 | 14.76 | 6.82 | -5.15 | 231.07 | 4.56 | -40.24 | 160.57 | 0.82 | 6.49 | 12.33 | 0.31 | 14.81 | 19.23 | 199.12 | 184.88 | 44.34 |
| 22Q3 (15) | 6.06 | 155.39 | 11.4 | 0.11 | 111.46 | 107.28 | 27.88 | 229.61 | 308.2 | 2.79 | 200.36 | 43.81 | 6.17 | 151.85 | 57.0 | 1.04 | 4.0 | 4.0 | -0.04 | 0 | 0.0 | 1.20 | -25.2 | -24.05 | 7.19 | 191.09 | 9.77 | 7.63 | 931.08 | 78.27 | 0.77 | 6.94 | 10.0 | 0.27 | 0.0 | 3.85 | 69.90 | 111.05 | -32.67 |
| 22Q2 (14) | -10.94 | -528.74 | -775.31 | -0.96 | 23.2 | -160.38 | -21.51 | -248.86 | -3873.68 | -2.78 | 29.62 | -9366.67 | -11.9 | -297.99 | -470.72 | 1.0 | 16.28 | -11.5 | 0 | 100.0 | 100.0 | 1.61 | 31.21 | -13.56 | 2.47 | 23.5 | -27.57 | 0.74 | -77.3 | -79.84 | 0.72 | 2.86 | 7.46 | 0.27 | 0.0 | 28.57 | -632.37 | -1437.31 | -1876.1 |
| 22Q1 (13) | -1.74 | -146.03 | 80.2 | -1.25 | 66.49 | -119.3 | 14.45 | 79.73 | 2349.15 | -3.95 | -197.53 | -18.26 | -2.99 | -6080.0 | 68.06 | 0.86 | -8.51 | 19.44 | -0.01 | 85.71 | 66.67 | 1.22 | -16.75 | 16.86 | 2.0 | -2.91 | -10.31 | 3.26 | 86.29 | 156.69 | 0.7 | -4.11 | 9.38 | 0.27 | 3.85 | 42.11 | -41.13 | -129.82 | 90.17 |
| 21Q4 (12) | 3.78 | -30.51 | -63.51 | -3.73 | -147.02 | -22.7 | 8.04 | 17.72 | 888.24 | 4.05 | 108.76 | -36.02 | 0.05 | -98.73 | -99.32 | 0.94 | -6.0 | 25.33 | -0.07 | -75.0 | 46.15 | 1.47 | -7.04 | 40.09 | 2.06 | -68.55 | -64.48 | 1.75 | -59.11 | -59.11 | 0.73 | 4.29 | 10.61 | 0.26 | 0.0 | 4.0 | 137.96 | 32.88 | -30.89 |
| 21Q3 (11) | 5.44 | 235.8 | 6700.0 | -1.51 | -194.97 | 75.41 | 6.83 | 1098.25 | 29.11 | 1.94 | 6366.67 | 618.52 | 3.93 | 22.43 | 164.85 | 1.0 | -11.5 | 51.52 | -0.04 | 0.0 | 55.56 | 1.58 | -14.88 | 44.23 | 6.55 | 92.08 | 31.53 | 4.28 | 16.62 | 13.83 | 0.7 | 4.48 | 6.06 | 0.26 | 23.81 | 8.33 | 103.82 | 191.58 | 5947.33 |
| 21Q2 (10) | 1.62 | 118.43 | -57.59 | 1.59 | 378.95 | 648.28 | 0.57 | -3.39 | 187.69 | 0.03 | 100.9 | 100.99 | 3.21 | 134.29 | -9.07 | 1.13 | 56.94 | 494.74 | -0.04 | -33.33 | 20.0 | 1.86 | 77.4 | 379.29 | 3.41 | 52.91 | 61.61 | 3.67 | 188.98 | 123.78 | 0.67 | 4.69 | 1.52 | 0.21 | 10.53 | -25.0 | 35.60 | 108.51 | -75.95 |
| 21Q1 (9) | -8.79 | -184.85 | -832.5 | -0.57 | 81.25 | 63.92 | 0.59 | 157.84 | 837.5 | -3.34 | -152.76 | 9.97 | -9.36 | -227.87 | -2363.16 | 0.72 | -4.0 | 350.0 | -0.03 | 76.92 | 0 | 1.05 | -0.2 | 173.32 | 2.23 | -61.55 | 4360.0 | 1.27 | -70.33 | 190.71 | 0.64 | -3.03 | -7.25 | 0.19 | -24.0 | 0.0 | -418.57 | -309.69 | 0 |
| 20Q4 (8) | 10.36 | 12850.0 | 149.64 | -3.04 | 50.49 | -67.96 | -1.02 | -119.28 | -112.3 | 6.33 | 2244.44 | 101.59 | 7.32 | 220.79 | 212.82 | 0.75 | 13.64 | 41.51 | -0.13 | -44.44 | 43.48 | 1.05 | -4.29 | -0.36 | 5.8 | 16.47 | 253.44 | 4.28 | 13.83 | 320.62 | 0.66 | 0.0 | -7.04 | 0.25 | 4.17 | 8.7 | 199.61 | 11527.55 | 0 |
| 20Q3 (7) | 0.08 | -97.91 | -98.36 | -6.14 | -2017.24 | -1327.91 | 5.29 | 913.85 | 192.0 | 0.27 | 108.94 | -73.53 | -6.06 | -271.67 | -236.18 | 0.66 | 247.37 | 94.12 | -0.09 | -80.0 | 18.18 | 1.10 | 182.87 | 70.68 | 4.98 | 136.02 | 403.03 | 3.76 | 129.27 | 444.95 | 0.66 | 0.0 | -8.33 | 0.24 | -14.29 | 33.33 | 1.72 | -98.84 | 0 |
| 20Q2 (6) | 3.82 | 218.33 | -67.29 | -0.29 | 81.65 | 0.0 | -0.65 | -712.5 | 93.73 | -3.02 | 18.6 | -66.85 | 3.53 | 1028.95 | -69.01 | 0.19 | 18.75 | -29.63 | -0.05 | 0 | -150.0 | 0.39 | 1.17 | -17.27 | 2.11 | 4120.0 | 126.88 | 1.64 | 217.14 | 343.24 | 0.66 | -4.35 | -9.59 | 0.28 | 47.37 | 55.56 | 148.06 | 0 | -83.77 |
| 20Q1 (5) | 1.2 | -71.08 | -60.26 | -1.58 | 12.71 | -148.32 | -0.08 | -100.97 | -104.37 | -3.71 | -218.15 | -75.0 | -0.38 | -116.24 | -106.04 | 0.16 | -69.81 | -40.74 | 0 | 100.0 | 100.0 | 0.38 | -63.62 | 12.56 | 0.05 | 101.32 | -98.61 | -1.4 | 27.84 | -137.63 | 0.69 | -2.82 | -8.0 | 0.19 | -17.39 | 0.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 4.15 | -14.96 | 0.0 | -1.81 | -320.93 | 0.0 | 8.29 | 244.17 | 0.0 | 3.14 | 207.84 | 0.0 | 2.34 | -47.42 | 0.0 | 0.53 | 55.88 | 0.0 | -0.23 | -109.09 | 0.0 | 1.05 | 63.93 | 0.0 | -3.78 | -481.82 | 0.0 | -1.94 | -77.98 | 0.0 | 0.71 | -1.39 | 0.0 | 0.23 | 27.78 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 4.88 | -58.22 | 0.0 | -0.43 | -48.28 | 0.0 | -5.75 | 44.55 | 0.0 | 1.02 | 156.35 | 0.0 | 4.45 | -60.93 | 0.0 | 0.34 | 25.93 | 0.0 | -0.11 | -450.0 | 0.0 | 0.64 | 37.11 | 0.0 | 0.99 | 6.45 | 0.0 | -1.09 | -394.59 | 0.0 | 0.72 | -1.37 | 0.0 | 0.18 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 11.68 | 286.75 | 0.0 | -0.29 | -108.87 | 0.0 | -10.37 | -666.67 | 0.0 | -1.81 | 14.62 | 0.0 | 11.39 | 81.08 | 0.0 | 0.27 | 0.0 | 0.0 | -0.02 | 77.78 | 0.0 | 0.47 | 37.65 | 0.0 | 0.93 | -74.24 | 0.0 | 0.37 | -90.05 | 0.0 | 0.73 | -2.67 | 0.0 | 0.18 | -5.26 | 0.0 | 912.50 | 1308.03 | 0.0 |
| 19Q1 (1) | 3.02 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | -2.12 | 0.0 | 0.0 | 6.29 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 3.61 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 64.81 | 0.0 | 0.0 |
