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) | 47.08 | 168.72 | -2.79 | 0 | -38.19 | 0 | -0.08 | 0 | 44.29 | 42.46 | 4.73 | -44.87 | -0.72 | 0 | 1.33 | -25.8 | 0.68 | 0 | 17.84 | -80.8 | 10.33 | -2.82 | 1.06 | 7.07 | 161.07 | 861.26 |
| 2022 (9) | 17.52 | 0 | 13.57 | 136.41 | -21.2 | 0 | -1.08 | 0 | 31.09 | 624.71 | 8.58 | -14.71 | 0 | 0 | 1.79 | -24.78 | -11.89 | 0 | 92.94 | -22.3 | 10.63 | 12.13 | 0.99 | 3.12 | 16.76 | 0 |
| 2021 (8) | -1.45 | 0 | 5.74 | 0 | 4.97 | 0 | 0.84 | 265.22 | 4.29 | -79.35 | 10.06 | 28.97 | 0 | 0 | 2.38 | 25.79 | 0.42 | -43.24 | 119.61 | 309.76 | 9.48 | 4.29 | 0.96 | 6.67 | -1.11 | 0 |
| 2020 (7) | 26.71 | 1046.35 | -5.94 | 0 | -30.66 | 0 | 0.23 | 0 | 20.77 | 0 | 7.8 | -51.94 | -0.13 | 0 | 1.90 | -58.15 | 0.74 | -85.23 | 29.19 | 3.58 | 9.09 | 8.73 | 0.9 | 5.88 | 68.17 | 993.98 |
| 2019 (6) | 2.33 | -77.79 | -25.42 | 0 | 33.04 | 0 | -0.11 | 0 | -23.09 | 0 | 16.23 | 45.95 | 0 | 0 | 4.53 | 25.26 | 5.01 | 50.0 | 28.18 | -14.5 | 8.36 | 32.07 | 0.85 | -17.48 | 6.23 | -76.05 |
| 2018 (5) | 10.49 | -67.07 | -2.45 | 0 | -31.08 | 0 | -0.62 | 0 | 8.04 | -41.36 | 11.12 | -12.51 | 0 | 0 | 3.62 | 38.73 | 3.34 | -54.86 | 32.96 | 27.7 | 6.33 | 10.47 | 1.03 | 0.0 | 26.02 | -73.4 |
| 2017 (4) | 31.86 | 329.96 | -18.15 | 0 | -9.36 | 0 | 1.32 | 0 | 13.71 | 0 | 12.71 | -3.93 | -0.38 | 0 | 2.61 | -4.76 | 7.4 | 8.35 | 25.81 | -5.08 | 5.73 | 26.77 | 1.03 | -1.9 | 97.82 | 332.47 |
| 2016 (3) | 7.41 | -78.01 | -10.49 | 0 | -6.42 | 0 | -3.06 | 0 | -3.08 | 0 | 13.23 | 64.35 | -0.17 | 0 | 2.74 | 70.17 | 6.83 | 130.74 | 27.19 | 55.02 | 4.52 | -15.51 | 1.05 | -58.0 | 22.62 | -82.95 |
| 2015 (2) | 33.69 | 0 | 2.29 | 72.18 | -32.13 | 0 | 1.48 | 114.49 | 35.98 | 0 | 8.05 | 78.1 | -0.15 | 0 | 1.61 | 49.65 | 2.96 | 0 | 17.54 | 130.49 | 5.35 | 9.86 | 2.5 | -15.54 | 132.69 | 0 |
| 2014 (1) | -3.7 | 0 | 1.33 | 0 | 13.62 | 0 | 0.69 | 32.69 | -2.37 | 0 | 4.52 | 195.42 | 0.12 | 0 | 1.07 | -16.44 | -3.61 | 0 | 7.61 | 33.27 | 4.87 | 204.38 | 2.96 | 300.0 | -23.96 | 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) | 2.44 | 4166.67 | -73.45 | 12.85 | 813.89 | 425.32 | -0.16 | 99.2 | 98.22 | -0.06 | -700.0 | -200.0 | 15.29 | 922.04 | 191.79 | 1.22 | 29.79 | -38.07 | 0 | 100.0 | 0 | 1.55 | 61.62 | -0.4 | 0.98 | 304.17 | 107.06 | 2.97 | -52.4 | 185.84 | 2.64 | 5.6 | -7.04 | 0.29 | 11.54 | 16.0 | 41.36 | 6303.39 | 0 |
| 23Q3 (19) | -0.06 | -100.26 | -100.27 | -1.8 | 77.13 | -108.58 | -20.06 | -17.31 | 37.57 | 0.01 | -50.0 | 125.0 | -1.86 | -112.32 | -104.28 | 0.94 | -28.24 | -43.03 | -0.72 | 0 | 0 | 0.96 | -32.24 | -28.07 | -0.48 | -133.57 | -121.43 | 6.24 | -12.11 | -92.73 | 2.5 | -3.47 | -7.06 | 0.26 | -3.7 | 13.04 | -0.67 | -100.29 | -102.63 |
| 23Q2 (18) | 22.97 | 5.71 | 448.21 | -7.87 | -31.83 | -185.14 | -17.1 | -1865.52 | -477.48 | 0.02 | 133.33 | -83.33 | 15.1 | -4.19 | 955.94 | 1.31 | 3.15 | -47.18 | 0 | 0 | 0 | 1.42 | -3.12 | -33.94 | 1.43 | 213.49 | 253.76 | 7.1 | 367.11 | 34.72 | 2.59 | -0.77 | 0.0 | 0.27 | 12.5 | 3.85 | 230.62 | -53.62 | 346.93 |
| 23Q1 (17) | 21.73 | 136.45 | 218.42 | -5.97 | -51.14 | -765.22 | -0.87 | 90.33 | -105.65 | -0.06 | -200.0 | 95.04 | 15.76 | 200.76 | 182.77 | 1.27 | -35.53 | -48.79 | 0 | 0 | 0 | 1.46 | -6.12 | -33.19 | -1.26 | 90.92 | -285.29 | 1.52 | 143.93 | -71.43 | 2.61 | -8.1 | 3.57 | 0.24 | -4.0 | -4.0 | 497.25 | 0 | 319.23 |
| 22Q4 (16) | 9.19 | -59.14 | 392.68 | -3.95 | -118.84 | 59.82 | -9.0 | 71.99 | -168.13 | 0.06 | 250.0 | -94.78 | 5.24 | -87.94 | 140.4 | 1.97 | 19.39 | -58.61 | 0 | 0 | 0 | 1.56 | 16.72 | -69.09 | -13.88 | -719.64 | -2082.86 | -3.46 | -104.03 | -164.19 | 2.84 | 5.58 | 18.33 | 0.25 | 8.7 | 4.17 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 22.49 | 436.75 | 209.35 | 20.97 | 859.78 | 1989.19 | -32.13 | -809.27 | -113.77 | -0.04 | -133.33 | 42.86 | 43.46 | 2939.16 | 605.52 | 1.65 | -33.47 | -21.8 | 0 | 0 | 0 | 1.34 | -37.77 | -41.2 | 2.24 | 340.86 | 450.0 | 85.82 | 1528.46 | 10.07 | 2.69 | 3.86 | 10.7 | 0.23 | -11.54 | -4.17 | 25.34 | -50.89 | 181.12 |
| 22Q2 (14) | 4.19 | 122.83 | -38.56 | -2.76 | -300.0 | -115.86 | 4.53 | -70.6 | 138.36 | 0.12 | 109.92 | 300.0 | 1.43 | 107.51 | -94.1 | 2.48 | 0.0 | 169.57 | 0 | 0 | 0 | 2.15 | -2.03 | 181.14 | -0.93 | -236.76 | -266.07 | 5.27 | -0.94 | -82.13 | 2.59 | 2.78 | 10.21 | 0.26 | 4.0 | 13.04 | 51.60 | 122.75 | 142.65 |
| 22Q1 (13) | -18.35 | -484.39 | -47.98 | -0.69 | 92.98 | 4.17 | 15.41 | 16.65 | -17.11 | -1.21 | -205.22 | -365.38 | -19.04 | -46.8 | -45.12 | 2.48 | -47.9 | 9.25 | 0 | 0 | 0 | 2.19 | -56.56 | 10.36 | 0.68 | -2.86 | 423.81 | 5.32 | -1.3 | -21.3 | 2.52 | 5.0 | 9.57 | 0.25 | 4.17 | 4.17 | -226.82 | -480.06 | -70.12 |
| 21Q4 (12) | -3.14 | -143.19 | -110.78 | -9.83 | -785.59 | -1920.37 | 13.21 | 187.89 | 184.09 | 1.15 | 1742.86 | 3933.33 | -12.97 | -310.55 | -143.73 | 4.76 | 125.59 | 600.0 | 0 | 0 | 0 | 5.05 | 122.03 | 644.08 | 0.7 | 209.38 | 160.87 | 5.39 | -93.09 | -40.83 | 2.4 | -1.23 | 2.13 | 0.24 | 0.0 | 4.35 | -39.10 | -533.74 | -115.7 |
| 21Q3 (11) | 7.27 | 6.6 | 18275.0 | -1.11 | -106.38 | 74.36 | -15.03 | -27.27 | -851.5 | -0.07 | -333.33 | -117.5 | 6.16 | -74.57 | 240.96 | 2.11 | 129.35 | -12.08 | 0 | 0 | 0 | 2.27 | 197.54 | 12.25 | -0.64 | -214.29 | -131.53 | 77.97 | 164.39 | 757.76 | 2.43 | 3.4 | 7.52 | 0.24 | 4.35 | 9.09 | 9.02 | -57.61 | 2707.7 |
| 21Q2 (10) | 6.82 | 155.0 | 149.49 | 17.4 | 2516.67 | 622.52 | -11.81 | -163.53 | 9.43 | 0.03 | 111.54 | 110.34 | 24.22 | 284.6 | 241.55 | 0.92 | -59.47 | -59.11 | 0 | 0 | 100.0 | 0.76 | -61.54 | -64.06 | 0.56 | 366.67 | 1300.0 | 29.49 | 336.24 | 394.8 | 2.35 | 2.17 | 4.44 | 0.23 | -4.17 | -4.17 | 21.27 | 115.95 | 113.04 |
| 21Q1 (9) | -12.4 | -142.58 | -208.68 | -0.72 | -233.33 | -161.54 | 18.59 | 218.33 | 575.45 | -0.26 | -766.67 | -285.71 | -13.12 | -144.23 | -204.29 | 2.27 | 233.82 | -8.47 | 0 | 0 | 0 | 1.99 | 192.87 | -30.45 | -0.21 | 81.74 | -23.53 | 6.76 | -25.8 | 34.66 | 2.3 | -2.13 | 3.14 | 0.24 | 4.35 | 9.09 | -133.33 | -153.53 | -187.29 |
| 20Q4 (8) | 29.12 | 72900.0 | 474.29 | 0.54 | 112.47 | 165.85 | -15.71 | -885.5 | -158.47 | -0.03 | -107.5 | -101.61 | 29.66 | 778.72 | 444.88 | 0.68 | -71.67 | -84.79 | 0 | 0 | 100.0 | 0.68 | -66.51 | -84.34 | -1.15 | -156.65 | -137.83 | 9.11 | 0.22 | -4.71 | 2.35 | 3.98 | 1.73 | 0.23 | 4.55 | 4.55 | 249.10 | 72152.69 | 487.1 |
| 20Q3 (7) | -0.04 | 99.71 | -100.17 | -4.33 | -30.03 | -310.19 | 2.0 | 115.34 | 114.93 | 0.4 | 237.93 | 48.15 | -4.37 | 74.46 | -117.23 | 2.4 | 6.67 | -38.78 | 0 | 100.0 | 100.0 | 2.02 | -4.75 | -54.57 | 2.03 | 4975.0 | 7.98 | 9.09 | 52.52 | -4.32 | 2.26 | 0.44 | 7.11 | 0.22 | -8.33 | -4.35 | -0.35 | 99.79 | -100.18 |
| 20Q2 (6) | -13.78 | -220.77 | -1364.22 | -3.33 | -384.62 | 54.82 | -13.04 | -233.5 | -438.7 | -0.29 | -307.14 | -1550.0 | -17.11 | -236.01 | -172.45 | 2.25 | -9.27 | -53.51 | -0.13 | 0 | 0 | 2.13 | -25.56 | -59.48 | 0.04 | 123.53 | -97.26 | 5.96 | 18.73 | -4.49 | 2.25 | 0.9 | 11.39 | 0.24 | 9.09 | 14.29 | -163.08 | -206.76 | -1367.21 |
| 20Q1 (5) | 11.41 | 246.66 | 179.9 | 1.17 | 242.68 | 106.07 | -3.91 | -114.55 | -124.87 | 0.14 | -92.47 | 250.0 | 12.58 | 246.28 | 137.47 | 2.48 | -44.52 | -17.06 | 0 | 100.0 | -100.0 | 2.86 | -34.07 | -28.43 | -0.17 | -105.59 | 87.59 | 5.02 | -47.49 | 73.7 | 2.23 | -3.46 | 15.54 | 0.22 | 0.0 | 15.79 | 152.74 | 337.36 | 153.59 |
| 19Q4 (4) | -7.78 | -133.39 | 0.0 | -0.82 | -139.81 | 0.0 | 26.87 | 300.52 | 0.0 | 1.86 | 588.89 | 0.0 | -8.6 | -133.91 | 0.0 | 4.47 | 14.03 | 0.0 | -0.02 | 0.0 | 0.0 | 4.33 | -2.82 | 0.0 | 3.04 | 61.7 | 0.0 | 9.56 | 0.63 | 0.0 | 2.31 | 9.48 | 0.0 | 0.22 | -4.35 | 0.0 | -64.35 | -132.7 | 0.0 |
| 19Q3 (3) | 23.3 | 2037.61 | 0.0 | 2.06 | 127.95 | 0.0 | -13.4 | -448.05 | 0.0 | 0.27 | 1250.0 | 0.0 | 25.36 | 503.82 | 0.0 | 3.92 | -19.01 | 0.0 | -0.02 | 0 | 0.0 | 4.46 | -15.03 | 0.0 | 1.88 | 28.77 | 0.0 | 9.5 | 52.24 | 0.0 | 2.11 | 4.46 | 0.0 | 0.23 | 9.52 | 0.0 | 196.79 | 1429.19 | 0.0 |
| 19Q2 (2) | 1.09 | 107.63 | 0.0 | -7.37 | 61.79 | 0.0 | 3.85 | -75.51 | 0.0 | 0.02 | -50.0 | 0.0 | -6.28 | 81.29 | 0.0 | 4.84 | 61.87 | 0.0 | 0 | -100.0 | 0.0 | 5.25 | 31.47 | 0.0 | 1.46 | 206.57 | 0.0 | 6.24 | 115.92 | 0.0 | 2.02 | 4.66 | 0.0 | 0.21 | 10.53 | 0.0 | 12.87 | 104.51 | 0.0 |
| 19Q1 (1) | -14.28 | 0.0 | 0.0 | -19.29 | 0.0 | 0.0 | 15.72 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -33.57 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -285.03 | 0.0 | 0.0 |
