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) | 1.32 | -96.14 | -3.89 | 0 | -34.88 | 0 | -4.75 | 0 | -2.57 | 0 | 10.42 | -22.93 | 0 | 0 | 2.95 | -8.7 | 16.9 | -62.26 | 24.2 | -42.67 | 11.53 | 10.87 | 3.41 | 16.78 | 3.37 | -94.53 |
| 2022 (9) | 34.22 | -16.74 | -21.64 | 0 | -8.21 | 0 | -0.04 | 0 | 12.58 | -74.16 | 13.52 | 162.52 | 0 | 0 | 3.23 | 159.92 | 44.78 | 34.6 | 42.21 | 43.52 | 10.4 | -4.59 | 2.92 | 21.16 | 61.62 | -35.95 |
| 2021 (8) | 41.1 | 200.0 | 7.58 | 0 | -4.95 | 0 | 2.4 | 29.73 | 48.68 | 0 | 5.15 | 41.1 | 0 | 0 | 1.24 | -29.66 | 33.27 | 933.23 | 29.41 | 451.78 | 10.9 | 80.76 | 2.41 | 33.89 | 96.21 | -7.58 |
| 2020 (7) | 13.7 | 27.21 | -75.95 | 0 | 73.45 | 111.55 | 1.85 | 351.22 | -62.25 | 0 | 3.65 | 69.77 | 0 | 0 | 1.77 | -14.85 | 3.22 | -44.86 | 5.33 | -4.48 | 6.03 | 107.93 | 1.8 | 100.0 | 104.10 | -9.33 |
| 2019 (6) | 10.77 | 23.37 | -12.24 | 0 | 34.72 | 0 | 0.41 | 95.24 | -1.47 | 0 | 2.15 | 8.59 | 0 | 0 | 2.07 | 5.16 | 5.84 | -22.65 | 5.58 | -21.52 | 2.9 | 76.83 | 0.9 | 3.45 | 114.82 | 26.52 |
| 2018 (5) | 8.73 | 130.34 | -2.21 | 0 | -5.19 | 0 | 0.21 | 0 | 6.52 | 1317.39 | 1.98 | -32.19 | 0 | 0 | 1.97 | -37.63 | 7.55 | 5.74 | 7.11 | 3.34 | 1.64 | 5.81 | 0.87 | -1.14 | 90.75 | 122.92 |
| 2017 (4) | 3.79 | -48.29 | -3.33 | 0 | -4.98 | 0 | -0.33 | 0 | 0.46 | -90.25 | 2.92 | 65.91 | 0 | 0 | 3.16 | 49.63 | 7.14 | 18.02 | 6.88 | 12.23 | 1.55 | 4.03 | 0.88 | 1.15 | 40.71 | -52.85 |
| 2016 (3) | 7.33 | 58.32 | -2.61 | 0 | -3.74 | 0 | -0.43 | 0 | 4.72 | 55.26 | 1.76 | 20.55 | 0 | 0 | 2.11 | 5.84 | 6.05 | 24.49 | 6.13 | 30.7 | 1.49 | 5.67 | 0.87 | 8.75 | 86.34 | 28.67 |
| 2015 (2) | 4.63 | -37.35 | -1.59 | 0 | -2.49 | 0 | 0.1 | 0 | 3.04 | -31.22 | 1.46 | 8.15 | 0 | 0 | 2.00 | 0.89 | 4.86 | 47.27 | 4.69 | 36.73 | 1.41 | 2.17 | 0.8 | -8.05 | 67.10 | -48.43 |
| 2014 (1) | 7.39 | -20.02 | -2.97 | 0 | -4.28 | 0 | -0.65 | 0 | 4.42 | -26.82 | 1.35 | -21.05 | 0 | 0 | 1.98 | -21.2 | 3.3 | -23.61 | 3.43 | 32.43 | 1.38 | -0.72 | 0.87 | -1.14 | 130.11 | -31.57 |
| 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) | 7.28 | 111.01 | 549.38 | -3.17 | -187.09 | 57.28 | -2.66 | 92.44 | -130.19 | 3.75 | 193.05 | 19.43 | 4.11 | -42.03 | 145.46 | 2.95 | 22.41 | -51.48 | 0 | 0 | 0 | 3.48 | 29.63 | -45.18 | 2.4 | -61.54 | -63.36 | 7.07 | 18.03 | -0.84 | 2.91 | 0.34 | 8.99 | 0.87 | 2.35 | 6.1 | 67.10 | 89.43 | 539.86 |
| 23Q3 (19) | 3.45 | 307.83 | -67.14 | 3.64 | 237.88 | 229.08 | -35.2 | -1217.46 | -74.86 | -4.03 | -403.75 | -495.1 | 7.09 | 264.88 | -7.68 | 2.41 | -17.47 | 12.62 | 0 | 0 | 0 | 2.69 | -17.62 | 30.57 | 6.24 | 36.24 | -42.33 | 5.99 | 35.21 | -36.61 | 2.9 | 1.05 | 14.62 | 0.85 | 0.0 | 21.43 | 35.42 | 273.9 | -57.22 |
| 23Q2 (18) | -1.66 | 78.58 | -110.01 | -2.64 | -53.49 | 54.01 | 3.15 | 1952.94 | 462.07 | -0.8 | 78.2 | 20.79 | -4.3 | 54.59 | -139.63 | 2.92 | 36.45 | -14.62 | 0 | 0 | 0 | 3.26 | 36.49 | 6.62 | 4.58 | 24.46 | -64.77 | 4.43 | -34.08 | -67.4 | 2.87 | 0.7 | 11.24 | 0.85 | 1.19 | 19.72 | -20.37 | 72.64 | -120.72 |
| 23Q1 (17) | -7.75 | -378.4 | -188.57 | -1.72 | 76.82 | 69.66 | -0.17 | -101.93 | -104.27 | -3.67 | -216.88 | -15.05 | -9.47 | -4.76 | -407.47 | 2.14 | -64.8 | 13.83 | 0 | 0 | 0 | 2.39 | -62.39 | 36.28 | 3.68 | -43.82 | -74.48 | 6.72 | -5.75 | -44.14 | 2.85 | 6.74 | 8.78 | 0.84 | 2.44 | 23.53 | -74.45 | -388.05 | -230.43 |
| 22Q4 (16) | -1.62 | -115.43 | -107.49 | -7.42 | -163.12 | -180.0 | 8.81 | 143.77 | -43.67 | 3.14 | 207.84 | 122.7 | -9.04 | -217.71 | -147.65 | 6.08 | 184.11 | 310.81 | 0 | 0 | 0 | 6.35 | 208.79 | 346.01 | 6.55 | -39.46 | -46.05 | 7.13 | -24.55 | -34.53 | 2.67 | 5.53 | 0.38 | 0.82 | 17.14 | 24.24 | -15.25 | -118.42 | -110.03 |
| 22Q3 (15) | 10.5 | -36.71 | 28.68 | -2.82 | 50.87 | -65.88 | -20.13 | -2213.79 | -329.21 | 1.02 | 200.99 | -12.82 | 7.68 | -29.22 | 18.89 | 2.14 | -37.43 | 154.76 | 0 | 0 | 0 | 2.06 | -32.73 | 154.27 | 10.82 | -16.77 | 32.44 | 9.45 | -30.46 | 47.2 | 2.53 | -1.94 | -5.24 | 0.7 | -1.41 | 16.67 | 82.81 | -15.74 | -1.67 |
| 22Q2 (14) | 16.59 | 89.6 | 77.43 | -5.74 | -1.23 | -154.88 | -0.87 | -121.86 | 91.67 | -1.01 | 68.34 | -154.01 | 10.85 | 252.27 | -45.23 | 3.42 | 81.91 | 256.25 | 0 | 0 | 0 | 3.06 | 74.46 | 238.25 | 13.0 | -9.85 | 41.92 | 13.59 | 12.97 | 44.73 | 2.58 | -1.53 | -3.37 | 0.71 | 4.41 | 29.09 | 98.28 | 72.19 | 32.55 |
| 22Q1 (13) | 8.75 | -59.53 | 341.92 | -5.67 | -113.96 | -488.36 | 3.98 | -74.55 | 172.89 | -3.19 | -326.24 | -55.61 | 3.08 | -83.76 | -10.47 | 1.88 | 27.03 | 1.08 | 0 | 0 | 0 | 1.75 | 23.08 | -5.05 | 14.42 | 18.78 | 278.48 | 12.03 | 10.47 | 343.91 | 2.62 | -1.5 | -9.66 | 0.68 | 3.03 | 13.33 | 57.08 | -62.49 | 79.02 |
| 21Q4 (12) | 21.62 | 164.95 | 252.12 | -2.65 | -55.88 | -35.2 | 15.64 | 433.48 | -7.46 | 1.41 | 20.51 | -55.1 | 18.97 | 193.65 | 353.83 | 1.48 | 76.19 | 87.34 | 0 | 0 | 0 | 1.42 | 76.04 | 77.96 | 12.14 | 48.59 | 3094.74 | 10.89 | 69.63 | 1455.71 | 2.66 | -0.37 | -8.28 | 0.66 | 10.0 | 13.79 | 152.15 | 80.67 | 3.58 |
| 21Q3 (11) | 8.16 | -12.73 | 55.13 | -1.7 | -116.25 | 97.59 | -4.69 | 55.12 | -112.62 | 1.17 | -37.43 | 167.24 | 6.46 | -67.39 | 109.89 | 0.84 | -12.5 | -54.59 | 0 | 0 | 0 | 0.81 | -10.52 | -75.48 | 8.17 | -10.81 | 1396.83 | 6.42 | -31.63 | 439.5 | 2.67 | 0.0 | 79.19 | 0.6 | 9.09 | 17.65 | 84.21 | 13.57 | -48.93 |
| 21Q2 (10) | 9.35 | 372.22 | 105.04 | 10.46 | 616.44 | 600.48 | -10.45 | -91.39 | -153.07 | 1.87 | 191.22 | 356.1 | 19.81 | 475.87 | 702.02 | 0.96 | -48.39 | 284.0 | 0 | 0 | 0 | 0.90 | -51.03 | 10.73 | 9.16 | 140.42 | 171.81 | 9.39 | 246.49 | 181.98 | 2.67 | -7.93 | 229.63 | 0.55 | -8.33 | 30.95 | 74.15 | 132.55 | -25.85 |
| 21Q1 (9) | 1.98 | -67.75 | 187.61 | 1.46 | 174.49 | 212.31 | -5.46 | -132.31 | -1720.0 | -2.05 | -165.29 | -4200.0 | 3.44 | -17.7 | 196.63 | 1.86 | 135.44 | 144.74 | 0 | 0 | 0 | 1.85 | 130.7 | -48.17 | 3.81 | 902.63 | 3710.0 | 2.71 | 287.14 | 2363.64 | 2.9 | 0.0 | 249.4 | 0.6 | 3.45 | 114.29 | 31.88 | -78.29 | 117.21 |
| 20Q4 (8) | 6.14 | 16.73 | 29.81 | -1.96 | 97.22 | -102.06 | 16.9 | -54.51 | -50.03 | 3.14 | 280.46 | 1465.22 | 4.18 | 106.4 | 11.17 | 0.79 | -57.3 | -5.95 | 0 | 0 | 0 | 0.80 | -75.75 | -73.42 | 0.38 | 160.32 | -79.01 | 0.7 | -41.18 | -58.33 | 2.9 | 94.63 | 271.79 | 0.58 | 13.73 | 152.17 | 146.89 | -10.92 | -16.46 |
| 20Q3 (7) | 5.26 | 15.35 | 1596.77 | -70.61 | -3278.47 | -921.85 | 37.15 | 88.67 | 2592.03 | -1.74 | -524.39 | -721.43 | -65.35 | -2745.75 | -890.15 | 1.85 | 640.0 | 262.75 | 0 | 0 | 0 | 3.30 | 304.13 | 90.53 | -0.63 | -118.69 | -128.77 | 1.19 | -64.26 | -32.39 | 1.49 | 83.95 | 98.67 | 0.51 | 21.43 | 131.82 | 164.89 | 64.89 | 1352.1 |
| 20Q2 (6) | 4.56 | 301.77 | 51.5 | -2.09 | -60.77 | -422.5 | 19.69 | 6663.33 | 8660.87 | 0.41 | 720.0 | 36.67 | 2.47 | 169.38 | -5.36 | 0.25 | -67.11 | -26.47 | 0 | 0 | 0 | 0.82 | -77.08 | -37.93 | 3.37 | 3270.0 | 130.82 | 3.33 | 2927.27 | 80.98 | 0.81 | -2.41 | 19.12 | 0.42 | 50.0 | 90.91 | 100.00 | 153.98 | -8.97 |
| 20Q1 (5) | -2.26 | -147.78 | -679.31 | -1.3 | -34.02 | -36.84 | -0.3 | -100.89 | -25.0 | 0.05 | 121.74 | -16.67 | -3.56 | -194.68 | -187.1 | 0.76 | -9.52 | 68.89 | 0 | 0 | 0 | 3.56 | 18.3 | 62.32 | 0.1 | -94.48 | -74.36 | 0.11 | -93.45 | -64.52 | 0.83 | 6.41 | 22.06 | 0.28 | 21.74 | 27.27 | -185.25 | -205.35 | -672.92 |
| 19Q4 (4) | 4.73 | 1425.81 | 0.0 | -0.97 | 85.96 | 0.0 | 33.82 | 2350.72 | 0.0 | -0.23 | -182.14 | 0.0 | 3.76 | 156.97 | 0.0 | 0.84 | 64.71 | 0.0 | 0 | 0 | 0.0 | 3.01 | 73.86 | 0.0 | 1.81 | -17.35 | 0.0 | 1.68 | -4.55 | 0.0 | 0.78 | 4.0 | 0.0 | 0.23 | 4.55 | 0.0 | 175.84 | 1448.5 | 0.0 |
| 19Q3 (3) | 0.31 | -89.7 | 0.0 | -6.91 | -1627.5 | 0.0 | 1.38 | 700.0 | 0.0 | 0.28 | -6.67 | 0.0 | -6.6 | -352.87 | 0.0 | 0.51 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.73 | 31.66 | 0.0 | 2.19 | 50.0 | 0.0 | 1.76 | -4.35 | 0.0 | 0.75 | 10.29 | 0.0 | 0.22 | 0.0 | 0.0 | 11.36 | -89.66 | 0.0 |
| 19Q2 (2) | 3.01 | 1137.93 | 0.0 | -0.4 | 57.89 | 0.0 | -0.23 | 4.17 | 0.0 | 0.3 | 400.0 | 0.0 | 2.61 | 310.48 | 0.0 | 0.34 | -24.44 | 0.0 | 0 | 0 | 0.0 | 1.32 | -40.06 | 0.0 | 1.46 | 274.36 | 0.0 | 1.84 | 493.55 | 0.0 | 0.68 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 109.85 | 558.36 | 0.0 |
| 19Q1 (1) | -0.29 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -1.24 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.20 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -23.97 | 0.0 | 0.0 |
