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) | 6.9 | -10.27 | -4.15 | 0 | -5.41 | 0 | 1.11 | 382.61 | 2.75 | -53.63 | 0.92 | -23.33 | -0.07 | 0 | 1.21 | -16.81 | -1.56 | 0 | 0.5 | -45.05 | 2.72 | -6.85 | 0.41 | 17.14 | 190.08 | 3.32 |
| 2022 (9) | 7.69 | 478.2 | -1.76 | 0 | -9.64 | 0 | 0.23 | -70.89 | 5.93 | 202.55 | 1.2 | -18.37 | -0.25 | 0 | 1.45 | -4.97 | 1.63 | -3.55 | 0.91 | -47.4 | 2.92 | -3.95 | 0.35 | -14.63 | 183.97 | 616.52 |
| 2021 (8) | 1.33 | -86.26 | 0.63 | -77.09 | -2.4 | 0 | 0.79 | 0 | 1.96 | -84.23 | 1.47 | -40.73 | -0.19 | 0 | 1.53 | -52.1 | 1.69 | 0 | 1.73 | 0 | 3.04 | -2.88 | 0.41 | -25.45 | 25.68 | -99.44 |
| 2020 (7) | 9.68 | 45.13 | 2.75 | 0 | -6.81 | 0 | -0.53 | 0 | 12.43 | 121.57 | 2.48 | 65.33 | -0.1 | 0 | 3.19 | 133.79 | -6.7 | 0 | -3.47 | 0 | 3.13 | -3.4 | 0.55 | -8.33 | 4609.52 | 2961.5 |
| 2019 (6) | 6.67 | 0 | -1.06 | 0 | -4.63 | 0 | -0.3 | 0 | 5.61 | 0 | 1.5 | 47.06 | -0.2 | 0 | 1.36 | 55.41 | 2.71 | -35.17 | 0.59 | -81.09 | 3.24 | 24.14 | 0.6 | 1.69 | 150.56 | 0 |
| 2018 (5) | -2.1 | 0 | -2.81 | 0 | 2.32 | -83.5 | 0.29 | 0 | -4.91 | 0 | 1.02 | -62.91 | -0.33 | 0 | 0.88 | -68.85 | 4.18 | 0 | 3.12 | 0 | 2.61 | 12.5 | 0.59 | 9.26 | -33.23 | 0 |
| 2017 (4) | -4.12 | 0 | -8.83 | 0 | 14.06 | 87.47 | -0.63 | 0 | -12.95 | 0 | 2.75 | -61.7 | -0.2 | 0 | 2.82 | -61.68 | -0.5 | 0 | -2.37 | 0 | 2.32 | -6.07 | 0.54 | -47.57 | -840.82 | 0 |
| 2016 (3) | 3.66 | 10.57 | -9.22 | 0 | 7.5 | 206.12 | 0.78 | 41.82 | -5.56 | 0 | 7.18 | 46.83 | 0.23 | 0 | 7.35 | 38.13 | 1.33 | -65.54 | 0.58 | -78.6 | 2.47 | 3.35 | 1.03 | 134.09 | 89.71 | 50.14 |
| 2015 (2) | 3.31 | 353.42 | -5.66 | 0 | 2.45 | 14.49 | 0.55 | -22.54 | -2.35 | 0 | 4.89 | 361.32 | -0.22 | 0 | 5.32 | 355.55 | 3.86 | -27.44 | 2.71 | -53.2 | 2.39 | 14.9 | 0.44 | 144.44 | 59.75 | 558.86 |
| 2014 (1) | 0.73 | -66.2 | -1.99 | 0 | 2.14 | 0 | 0.71 | 0 | -1.26 | 0 | 1.06 | -25.35 | -0.07 | 0 | 1.17 | -37.42 | 5.32 | 43.4 | 5.79 | 103.87 | 2.08 | -6.31 | 0.18 | 20.0 | 9.07 | -78.13 |
| 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) | 4.28 | 441.77 | 35.02 | -4.08 | -516.33 | -391.57 | -4.72 | -1342.11 | 7.99 | 0.98 | 48.48 | 32.43 | 0.2 | -88.7 | -91.45 | 0.31 | 47.62 | -16.22 | 0.02 | 150.0 | 140.0 | 1.62 | 51.63 | -6.58 | -1.39 | -717.65 | -298.57 | 0.62 | 520.0 | 426.32 | 0.64 | -4.48 | -9.86 | 0.1 | 0.0 | 0.0 | 314.71 | 246.57 | -38.45 |
| 23Q3 (19) | 0.79 | -31.9 | -48.03 | 0.98 | 753.33 | 271.93 | 0.38 | 107.6 | 117.51 | 0.66 | 253.49 | 312.9 | 1.77 | 75.25 | 86.32 | 0.21 | -25.0 | 320.0 | -0.04 | 20.0 | 33.33 | 1.07 | -23.28 | 371.32 | -0.17 | -142.86 | -117.0 | 0.1 | 162.5 | -90.0 | 0.67 | -4.29 | -6.94 | 0.1 | -16.67 | 11.11 | 90.80 | -48.34 | 8.13 |
| 23Q2 (18) | 1.16 | 73.13 | -23.18 | -0.15 | 83.15 | -650.0 | -5.0 | -227.55 | -449.45 | -0.43 | -290.91 | -514.29 | 1.01 | 559.09 | -32.21 | 0.28 | 133.33 | -56.92 | -0.05 | 0 | 28.57 | 1.39 | 101.63 | -51.35 | -0.07 | -200.0 | -110.0 | -0.16 | -166.67 | -328.57 | 0.7 | -1.41 | -5.41 | 0.12 | 33.33 | 50.0 | 175.76 | 94.12 | 3.59 |
| 23Q1 (17) | 0.67 | -78.86 | -55.03 | -0.89 | -7.23 | -161.76 | 3.92 | 176.41 | 372.22 | -0.11 | -114.86 | 8.33 | -0.22 | -109.4 | -119.13 | 0.12 | -67.57 | -7.69 | 0 | 100.0 | 100.0 | 0.69 | -60.17 | -11.52 | 0.07 | -90.0 | 109.21 | -0.06 | 68.42 | -300.0 | 0.71 | 0.0 | -5.33 | 0.09 | -10.0 | 12.5 | 90.54 | -82.29 | -47.74 |
| 22Q4 (16) | 3.17 | 108.55 | 922.58 | -0.83 | -45.61 | 14.43 | -5.13 | -136.41 | -463.83 | 0.74 | 338.71 | -36.21 | 2.34 | 146.32 | 454.55 | 0.37 | 640.0 | -53.75 | -0.05 | 16.67 | -25.0 | 1.74 | 664.99 | -48.22 | 0.7 | -30.0 | 284.21 | -0.19 | -119.0 | -173.08 | 0.71 | -1.39 | -6.58 | 0.1 | 11.11 | 11.11 | 511.29 | 508.84 | 1730.75 |
| 22Q3 (15) | 1.52 | 0.66 | 162.04 | -0.57 | -2750.0 | -278.12 | -2.17 | -138.46 | -429.27 | -0.31 | -342.86 | -156.36 | 0.95 | -36.24 | 144.6 | 0.05 | -92.31 | -78.26 | -0.06 | 14.29 | 0.0 | 0.23 | -92.08 | -75.28 | 1.0 | 42.86 | -30.07 | 1.0 | 1328.57 | -15.25 | 0.72 | -2.7 | -4.0 | 0.09 | 12.5 | -10.0 | 83.98 | -50.5 | 169.58 |
| 22Q2 (14) | 1.51 | 1.34 | -46.07 | -0.02 | 94.12 | 98.31 | -0.91 | 36.81 | 28.35 | -0.07 | 41.67 | -120.0 | 1.49 | 29.57 | -8.02 | 0.65 | 400.0 | 96.97 | -0.07 | -16.67 | -75.0 | 2.86 | 266.68 | 151.49 | 0.7 | 192.11 | -45.74 | 0.07 | 133.33 | -93.4 | 0.74 | -1.33 | -3.9 | 0.08 | 0.0 | -20.0 | 169.66 | -2.07 | 16.95 |
| 22Q1 (13) | 1.49 | 380.65 | 122.39 | -0.34 | 64.95 | -113.88 | -1.44 | -202.13 | 32.39 | -0.12 | -110.34 | 90.55 | 1.15 | 274.24 | -63.14 | 0.13 | -83.75 | 8.33 | -0.06 | -50.0 | -20.0 | 0.78 | -76.69 | 19.53 | -0.76 | -100.0 | -16.92 | 0.03 | -88.46 | 103.95 | 0.75 | -1.32 | -1.32 | 0.08 | -11.11 | -27.27 | 173.26 | 520.37 | -71.56 |
| 21Q4 (12) | 0.31 | 112.65 | -94.11 | -0.97 | -403.12 | -133.22 | 1.41 | 443.9 | 120.55 | 1.16 | 110.91 | 369.77 | -0.66 | 69.01 | -108.07 | 0.8 | 247.83 | 8.11 | -0.04 | 33.33 | -33.33 | 3.35 | 265.17 | -8.06 | -0.38 | -126.57 | 91.72 | 0.26 | -77.97 | 110.32 | 0.76 | 1.33 | -2.56 | 0.09 | -10.0 | -40.0 | 27.93 | 123.14 | 0 |
| 21Q3 (11) | -2.45 | -187.5 | -1733.33 | 0.32 | 127.12 | -58.44 | -0.41 | 67.72 | 80.93 | 0.55 | 57.14 | 266.67 | -2.13 | -231.48 | -331.52 | 0.23 | -30.3 | -23.33 | -0.06 | -50.0 | -200.0 | 0.92 | -19.43 | -44.04 | 1.43 | 10.85 | 342.37 | 1.18 | 11.32 | 436.36 | 0.75 | -2.6 | -3.85 | 0.1 | 0.0 | -23.08 | -120.69 | -183.19 | -1009.2 |
| 21Q2 (10) | 2.8 | 317.91 | 211.11 | -1.18 | -148.16 | -447.06 | -1.27 | 40.38 | -269.33 | 0.35 | 127.56 | -38.6 | 1.62 | -48.08 | 30.65 | 0.33 | 175.0 | -72.27 | -0.04 | 20.0 | -300.0 | 1.14 | 74.28 | -79.33 | 1.29 | 298.46 | 318.64 | 1.06 | 239.47 | 562.5 | 0.77 | 1.32 | -1.28 | 0.1 | -9.09 | -28.57 | 145.08 | -76.18 | 74.09 |
| 21Q1 (9) | 0.67 | -87.26 | -80.12 | 2.45 | -16.1 | 289.92 | -2.13 | 68.95 | -247.92 | -1.27 | -195.35 | -388.64 | 3.12 | -61.86 | 50.0 | 0.12 | -83.78 | -52.0 | -0.05 | -66.67 | 0.0 | 0.65 | -82.07 | -53.96 | -0.65 | 85.84 | 30.85 | -0.76 | 69.84 | 42.42 | 0.76 | -2.56 | -3.8 | 0.11 | -26.67 | -21.43 | 609.09 | 0 | 0 |
| 20Q4 (8) | 5.26 | 3406.67 | 71.34 | 2.92 | 279.22 | 7400.0 | -6.86 | -219.07 | -67.32 | -0.43 | -30.3 | -79.17 | 8.18 | 789.13 | 169.97 | 0.74 | 146.67 | 39.62 | -0.03 | -50.0 | 0 | 3.65 | 122.24 | 97.19 | -4.59 | -677.97 | -1380.65 | -2.52 | -1245.45 | -287.69 | 0.78 | 0.0 | -1.27 | 0.15 | 15.38 | 7.14 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 0.15 | -83.33 | -96.67 | 0.77 | 126.47 | 152.03 | -2.15 | -386.67 | -290.27 | -0.33 | -157.89 | 60.24 | 0.92 | -25.81 | -69.64 | 0.3 | -74.79 | 57.89 | -0.02 | -100.0 | -113.33 | 1.64 | -70.24 | 121.86 | -0.59 | 0.0 | -146.09 | 0.22 | 37.5 | 2100.0 | 0.78 | 0.0 | -3.7 | 0.13 | -7.14 | 0.0 | 13.27 | -84.07 | -97.2 |
| 20Q2 (6) | 0.9 | -73.29 | 172.73 | 0.34 | 126.36 | 147.22 | 0.75 | -47.92 | 139.27 | 0.57 | 29.55 | 612.5 | 1.24 | -40.38 | 417.95 | 1.19 | 376.0 | 183.33 | -0.01 | 80.0 | 96.0 | 5.51 | 288.25 | 243.57 | -0.59 | 37.23 | -218.0 | 0.16 | 112.12 | 0.0 | 0.78 | -1.27 | -3.7 | 0.14 | 0.0 | -17.65 | 83.33 | 0 | 187.88 |
| 20Q1 (5) | 3.37 | 9.77 | 373.98 | -1.29 | -3125.0 | -210.26 | 1.44 | 135.12 | 500.0 | 0.44 | 283.33 | -37.14 | 2.08 | -31.35 | 3566.67 | 0.25 | -52.83 | -30.56 | -0.05 | 0 | 54.55 | 1.42 | -23.21 | 16.14 | -0.94 | -203.23 | -175.81 | -1.32 | -103.08 | -224.53 | 0.79 | 0.0 | -4.82 | 0.14 | 0.0 | -6.67 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 3.07 | -31.93 | 0.0 | -0.04 | 97.3 | 0.0 | -4.1 | -462.83 | 0.0 | -0.24 | 71.08 | 0.0 | 3.03 | 0.0 | 0.0 | 0.53 | 178.95 | 0.0 | 0 | -100.0 | 0.0 | 1.85 | 150.05 | 0.0 | -0.31 | -124.22 | 0.0 | -0.65 | -6600.0 | 0.0 | 0.79 | -2.47 | 0.0 | 0.14 | 7.69 | 0.0 | 1096.43 | 130.96 | 0.0 |
| 19Q3 (3) | 4.51 | 1266.67 | 0.0 | -1.48 | -105.56 | 0.0 | 1.13 | 159.16 | 0.0 | -0.83 | -1137.5 | 0.0 | 3.03 | 876.92 | 0.0 | 0.19 | -54.76 | 0.0 | 0.15 | 160.0 | 0.0 | 0.74 | -53.92 | 0.0 | 1.28 | 156.0 | 0.0 | 0.01 | -93.75 | 0.0 | 0.81 | 0.0 | 0.0 | 0.13 | -23.53 | 0.0 | 474.74 | 1540.0 | 0.0 |
| 19Q2 (2) | 0.33 | 126.83 | 0.0 | -0.72 | -161.54 | 0.0 | -1.91 | -895.83 | 0.0 | 0.08 | -88.57 | 0.0 | -0.39 | -550.0 | 0.0 | 0.42 | 16.67 | 0.0 | -0.25 | -127.27 | 0.0 | 1.60 | 31.24 | 0.0 | 0.5 | -59.68 | 0.0 | 0.16 | -84.91 | 0.0 | 0.81 | -2.41 | 0.0 | 0.17 | 13.33 | 0.0 | 28.95 | 148.01 | 0.0 |
| 19Q1 (1) | -1.23 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -60.29 | 0.0 | 0.0 |
