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) | 11.24 | -28.22 | -6.08 | 0 | -7.76 | 0 | -1.7 | 0 | 5.16 | -50.48 | 6.99 | 29.21 | 0.24 | 2300.0 | 13.36 | 124.28 | -0.93 | 0 | -1.0 | 0 | 3.11 | 7.61 | 0 | 0 | 532.70 | 166.01 |
| 2022 (9) | 15.66 | 0 | -5.24 | 0 | 1.31 | -94.49 | 1.19 | 357.69 | 10.42 | 0 | 5.41 | 25.23 | 0.01 | 0 | 5.96 | 1.2 | 5.83 | -0.17 | 4.93 | 6.48 | 2.89 | -0.34 | 0 | 0 | 200.26 | 0 |
| 2021 (8) | -6.33 | 0 | -5.45 | 0 | 23.78 | 1687.97 | 0.26 | 4.0 | -11.78 | 0 | 4.32 | -10.74 | -1.41 | 0 | 5.89 | -35.72 | 5.84 | 170.37 | 4.63 | 198.71 | 2.9 | 5.84 | 0 | 0 | -84.06 | 0 |
| 2020 (7) | 3.43 | -71.65 | -5.44 | 0 | 1.33 | 0 | 0.25 | -93.84 | -2.01 | 0 | 4.84 | 30.11 | -0.35 | 0 | 9.16 | 56.82 | 2.16 | -10.37 | 1.55 | 21.09 | 2.74 | 15.61 | 0 | 0 | 79.95 | -75.88 |
| 2019 (6) | 12.1 | 0 | -4.18 | 0 | -5.56 | 0 | 4.06 | 0 | 7.92 | 0 | 3.72 | -52.49 | -0.57 | 0 | 5.84 | -52.93 | 2.41 | -56.65 | 1.28 | -67.43 | 2.37 | 10.75 | 0 | 0 | 331.51 | 0 |
| 2018 (5) | -1.74 | 0 | -8.28 | 0 | 10.64 | 491.11 | -3.03 | 0 | -10.02 | 0 | 7.83 | 165.42 | -0.57 | 0 | 12.41 | 109.49 | 5.56 | 4.51 | 3.93 | -4.61 | 2.14 | 22.99 | 0 | 0 | -28.67 | 0 |
| 2017 (4) | 0.96 | -52.94 | -2.24 | 0 | 1.8 | 0 | -1.02 | 0 | -1.28 | 0 | 2.95 | 77.71 | -0.34 | 0 | 5.92 | 42.5 | 5.32 | 300.0 | 4.12 | 89.86 | 1.74 | 9.43 | 0 | 0 | 16.38 | -69.81 |
| 2016 (3) | 2.04 | -8.52 | -1.11 | 0 | -0.72 | 0 | -0.46 | 0 | 0.93 | 0 | 1.66 | -48.29 | -0.76 | 0 | 4.16 | -49.43 | 1.33 | -41.41 | 2.17 | 88.7 | 1.59 | 8.16 | 0 | 0 | 54.26 | -36.26 |
| 2015 (2) | 2.23 | 0 | -4.22 | 0 | 2.44 | -50.51 | 0.25 | 0 | -1.99 | 0 | 3.21 | -34.49 | 0 | 0 | 8.22 | -50.22 | 2.27 | 393.48 | 1.15 | -41.03 | 1.47 | 36.11 | 0 | 0 | 85.11 | 0 |
| 2014 (1) | -0.85 | 0 | -3.91 | 0 | 4.93 | 195.21 | -1.9 | 0 | -4.76 | 0 | 4.9 | 9.38 | 0 | 0 | 16.51 | -11.52 | 0.46 | 0 | 1.95 | 1200.0 | 1.08 | 17.39 | 0.03 | 200.0 | -27.78 | 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) | 5.69 | -16.93 | 245.9 | -2.63 | -143.52 | -310.94 | 1.04 | 133.23 | -79.92 | -0.48 | -469.23 | 86.74 | 3.06 | -46.97 | 167.4 | 3.31 | 145.19 | 255.91 | 0.57 | 1325.0 | 111.11 | 30.62 | 161.06 | 431.4 | -0.22 | 29.03 | -175.0 | -0.31 | -55.0 | -321.43 | 0.78 | 0.0 | 1.3 | 0 | 0 | 0 | 1210.64 | 2.51 | 382.48 |
| 23Q3 (19) | 6.85 | 728.44 | -53.11 | -1.08 | -13.68 | 6.9 | -3.13 | -459.77 | 57.93 | 0.13 | -40.91 | -96.84 | 5.77 | 382.84 | -57.1 | 1.35 | 42.11 | -21.05 | 0.04 | 108.51 | -84.62 | 11.73 | 80.75 | 51.1 | -0.31 | -675.0 | -139.74 | -0.2 | -500.0 | -118.52 | 0.78 | 0.0 | 8.33 | 0 | 0 | 0 | 1181.03 | 999.32 | 45.51 |
| 23Q2 (18) | -1.09 | -419.05 | -135.05 | -0.95 | 32.62 | 34.93 | 0.87 | 113.32 | -4.4 | 0.22 | 114.1 | -73.49 | -2.04 | -25.93 | -223.64 | 0.95 | -31.16 | -37.5 | -0.47 | -570.0 | -487.5 | 6.49 | -27.77 | 19.83 | -0.04 | 89.19 | -101.49 | 0.05 | 109.09 | -97.34 | 0.78 | 1.3 | 9.86 | 0 | 0 | 0 | -131.33 | -37.58 | -209.37 |
| 23Q1 (17) | -0.21 | 94.62 | -111.48 | -1.41 | -120.31 | 28.79 | -6.53 | -226.06 | -346.42 | -1.56 | 56.91 | -1100.0 | -1.62 | 64.32 | -980.0 | 1.38 | 48.39 | 11.29 | 0.1 | -62.96 | 122.73 | 8.98 | 55.92 | 78.02 | -0.37 | -362.5 | -115.16 | -0.55 | -492.86 | -130.05 | 0.77 | 0.0 | 13.24 | 0 | 0 | 0 | -95.45 | 77.73 | -230.92 |
| 22Q4 (16) | -3.9 | -126.69 | -622.22 | -0.64 | 44.83 | 78.01 | 5.18 | 169.62 | -41.53 | -3.62 | -187.86 | -854.17 | -4.54 | -133.75 | -31.59 | 0.93 | -45.61 | -38.41 | 0.27 | 3.85 | 167.5 | 5.76 | -25.77 | -26.09 | -0.08 | -110.26 | -105.16 | 0.14 | -87.04 | -87.61 | 0.77 | 6.94 | 5.48 | 0 | 0 | 0 | -428.57 | -152.8 | -1376.19 |
| 22Q3 (15) | 14.61 | 369.77 | 392.79 | -1.16 | 20.55 | -529.63 | -7.44 | -917.58 | -306.67 | 4.12 | 396.39 | 1548.0 | 13.45 | 715.15 | 384.96 | 1.71 | 12.5 | 41.32 | 0.26 | 425.0 | 142.62 | 7.76 | 43.34 | 20.86 | 0.78 | -71.0 | -45.45 | 1.08 | -42.55 | -22.86 | 0.72 | 1.41 | -1.37 | 0 | 0 | 0 | 811.67 | 575.95 | 446.46 |
| 22Q2 (14) | 3.11 | 69.95 | 357.35 | -1.46 | 26.26 | -294.59 | 0.91 | -65.66 | -62.86 | 0.83 | 738.46 | 344.12 | 1.65 | 1200.0 | 432.26 | 1.52 | 22.58 | 94.87 | -0.08 | 81.82 | -122.86 | 5.42 | 7.3 | 26.7 | 2.69 | 10.25 | 56.4 | 1.88 | 2.73 | 64.91 | 0.71 | 4.41 | -2.74 | 0 | 0 | 0 | 120.08 | 64.7 | 230.21 |
| 22Q1 (13) | 1.83 | 438.89 | 223.65 | -1.98 | 31.96 | 18.85 | 2.65 | -70.09 | -70.12 | -0.13 | -127.08 | 0.0 | -0.15 | 95.65 | 96.17 | 1.24 | -17.88 | 49.4 | -0.44 | -10.0 | 42.11 | 5.05 | -35.26 | 2.94 | 2.44 | 57.42 | 114.04 | 1.83 | 61.95 | 90.62 | 0.68 | -6.85 | -4.23 | 0 | 0 | 0 | 72.91 | 351.13 | 182.27 |
| 21Q4 (12) | -0.54 | 89.18 | 66.04 | -2.91 | -1177.78 | -206.32 | 8.86 | 146.11 | 166.07 | 0.48 | 92.0 | 45.45 | -3.45 | 26.91 | -35.83 | 1.51 | 24.79 | 11.85 | -0.4 | 34.43 | 0 | 7.80 | 21.38 | -26.89 | 1.55 | 8.39 | 138.46 | 1.13 | -19.29 | 66.18 | 0.73 | 0.0 | 4.29 | 0 | 0 | 0 | -29.03 | 87.61 | 74.8 |
| 21Q3 (11) | -4.99 | -833.82 | -254.01 | 0.27 | 172.97 | 117.42 | 3.6 | 46.94 | 232.35 | 0.25 | 173.53 | 38.89 | -4.72 | -1622.58 | -379.29 | 1.21 | 55.13 | 24.74 | -0.61 | -274.29 | -144.0 | 6.42 | 50.27 | -5.45 | 1.43 | -16.86 | 38.83 | 1.4 | 22.81 | 102.9 | 0.73 | 0.0 | 8.96 | 0 | 0 | 0 | -234.27 | -744.25 | -198.34 |
| 21Q2 (10) | 0.68 | 145.95 | -57.5 | -0.37 | 84.84 | 43.08 | 2.45 | -72.38 | 196.46 | -0.34 | -161.54 | 12.82 | 0.31 | 107.91 | -67.37 | 0.78 | -6.02 | -17.89 | 0.35 | 146.05 | 600.0 | 4.27 | -12.82 | -44.53 | 1.72 | 50.88 | 364.86 | 1.14 | 18.75 | 2750.0 | 0.73 | 2.82 | 4.29 | 0 | 0 | 0 | 36.36 | 141.03 | -83.18 |
| 21Q1 (9) | -1.48 | 6.92 | -922.22 | -2.44 | -156.84 | -6.55 | 8.87 | 166.37 | 172.09 | -0.13 | -139.39 | 86.46 | -3.92 | -54.33 | -85.78 | 0.83 | -38.52 | -46.79 | -0.76 | 0 | -3700.0 | 4.90 | -54.03 | -57.32 | 1.14 | 75.38 | 936.36 | 0.96 | 41.18 | 585.71 | 0.71 | 1.43 | 7.58 | 0 | 0 | 0 | -88.62 | 23.08 | -493.88 |
| 20Q4 (8) | -1.59 | -149.07 | -125.81 | -0.95 | 38.71 | -170.37 | 3.33 | 222.43 | 214.43 | 0.33 | 83.33 | -82.45 | -2.54 | -250.3 | -133.82 | 1.35 | 39.18 | 104.55 | 0 | 100.0 | 0 | 10.66 | 56.98 | 160.12 | 0.65 | -36.89 | -4.41 | 0.68 | -1.45 | 100.0 | 0.7 | 4.48 | 12.9 | 0 | 0 | 0 | -115.22 | -148.36 | -117.96 |
| 20Q3 (7) | 3.24 | 102.5 | 710.0 | -1.55 | -138.46 | -25.0 | -2.72 | -7.09 | 21.84 | 0.18 | 146.15 | 110.29 | 1.69 | 77.89 | 301.19 | 0.97 | 2.11 | 24.36 | -0.25 | -257.14 | 53.7 | 6.79 | -11.84 | 47.79 | 1.03 | 178.38 | 10.75 | 0.69 | 1625.0 | 11.29 | 0.67 | -4.29 | 13.56 | 0 | 0 | 0 | 238.24 | 10.18 | 620.66 |
| 20Q2 (6) | 1.6 | 788.89 | -64.37 | -0.65 | 71.62 | 81.32 | -2.54 | -177.91 | -211.4 | -0.39 | 59.38 | -316.67 | 0.95 | 145.02 | -5.94 | 0.95 | -39.1 | -38.71 | -0.07 | -250.0 | -200.0 | 7.70 | -32.93 | -25.09 | 0.37 | 236.36 | -33.93 | 0.04 | -71.43 | -83.33 | 0.7 | 6.06 | 29.63 | 0 | 0 | 0 | 216.22 | 860.96 | -62.44 |
| 20Q1 (5) | 0.18 | -97.08 | -82.86 | -2.29 | -269.63 | -182.72 | 3.26 | 212.03 | 326.39 | -0.96 | -151.06 | -125.53 | -2.11 | -128.1 | -979.17 | 1.56 | 136.36 | 113.7 | -0.02 | 0 | 80.0 | 11.49 | 180.22 | 144.7 | 0.11 | -83.82 | -54.17 | 0.14 | -58.82 | 75.0 | 0.66 | 6.45 | 8.2 | 0 | 0 | 0 | 22.50 | -96.49 | -85.21 |
| 19Q4 (4) | 6.16 | 1440.0 | 0.0 | 1.35 | 208.87 | 0.0 | -2.91 | 16.38 | 0.0 | 1.88 | 207.43 | 0.0 | 7.51 | 994.05 | 0.0 | 0.66 | -15.38 | 0.0 | 0 | 100.0 | 0.0 | 4.10 | -10.81 | 0.0 | 0.68 | -26.88 | 0.0 | 0.34 | -45.16 | 0.0 | 0.62 | 5.08 | 0.0 | 0 | 0 | 0.0 | 641.67 | 1841.04 | 0.0 |
| 19Q3 (3) | 0.4 | -91.09 | 0.0 | -1.24 | 64.37 | 0.0 | -3.48 | -252.63 | 0.0 | -1.75 | -1072.22 | 0.0 | -0.84 | -183.17 | 0.0 | 0.78 | -49.68 | 0.0 | -0.54 | -871.43 | 0.0 | 4.60 | -55.31 | 0.0 | 0.93 | 66.07 | 0.0 | 0.62 | 158.33 | 0.0 | 0.59 | 9.26 | 0.0 | 0 | 0 | 0.0 | 33.06 | -94.26 | 0.0 |
| 19Q2 (2) | 4.49 | 327.62 | 0.0 | -3.48 | -329.63 | 0.0 | 2.28 | 258.33 | 0.0 | 0.18 | -95.21 | 0.0 | 1.01 | 320.83 | 0.0 | 1.55 | 112.33 | 0.0 | 0.07 | 170.0 | 0.0 | 10.29 | 119.09 | 0.0 | 0.56 | 133.33 | 0.0 | 0.24 | 200.0 | 0.0 | 0.54 | -11.48 | 0.0 | 0 | 0 | 0.0 | 575.64 | 278.28 | 0.0 |
| 19Q1 (1) | 1.05 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | -1.44 | 0.0 | 0.0 | 3.76 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 152.17 | 0.0 | 0.0 |
