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) | 9.96 | 723.14 | -8.11 | 0 | -3.79 | 0 | -2.37 | 0 | 1.85 | 0 | 1.69 | -9.63 | 0.12 | -42.86 | 2.45 | -3.15 | 4.34 | -8.25 | 2.89 | 9.06 | 1.97 | -9.63 | 0.19 | -32.14 | 197.23 | 732.92 |
| 2022 (9) | 1.21 | -93.51 | -6.6 | 0 | -9.28 | 0 | -1.09 | 0 | -5.39 | 0 | 1.87 | 25.5 | 0.21 | 950.0 | 2.53 | 78.21 | 4.73 | -32.81 | 2.65 | -38.08 | 2.18 | -13.83 | 0.28 | -17.65 | 23.68 | -90.91 |
| 2021 (8) | 18.63 | 1230.71 | -0.03 | 0 | -12.37 | 0 | 0.02 | 0 | 18.6 | 0 | 1.49 | -10.24 | 0.02 | -33.33 | 1.42 | -19.13 | 7.04 | -14.04 | 4.28 | 43.14 | 2.53 | -9.96 | 0.34 | 30.77 | 260.56 | 1027.85 |
| 2020 (7) | 1.4 | -25.53 | -3.08 | 0 | -1.81 | 0 | -0.16 | 0 | -1.68 | 0 | 1.66 | -9.78 | 0.03 | -99.29 | 1.75 | 5.47 | 8.19 | 204.46 | 2.99 | 382.26 | 2.81 | -29.04 | 0.26 | -16.13 | 23.10 | -39.91 |
| 2019 (6) | 1.88 | 0 | 4.21 | 0 | -2.06 | 0 | -3.15 | 0 | 6.09 | 0 | 1.84 | -16.74 | 4.25 | 0 | 1.66 | -16.79 | 2.69 | 0 | 0.62 | 0 | 3.96 | 41.43 | 0.31 | 6.9 | 38.45 | 0 |
| 2018 (5) | -4.72 | 0 | -0.22 | 0 | -2.04 | 0 | 0.09 | 0 | -4.94 | 0 | 2.21 | -62.22 | -0.16 | 0 | 2.00 | -59.65 | -3.27 | 0 | -1.99 | 0 | 2.8 | -5.41 | 0.29 | 20.83 | -429.09 | 0 |
| 2017 (4) | -4.56 | 0 | -3.64 | 0 | 2.58 | 681.82 | -5.23 | 0 | -8.2 | 0 | 5.85 | 22.38 | 5.16 | 0 | 4.95 | 27.03 | -2.64 | 0 | -1.47 | 0 | 2.96 | 2.42 | 0.24 | -14.29 | -263.58 | 0 |
| 2016 (3) | 5.03 | 0 | -5.14 | 0 | 0.33 | 0 | -0.61 | 0 | -0.11 | 0 | 4.78 | 55.7 | -0.37 | 0 | 3.90 | 73.5 | -0.4 | 0 | 0.45 | 0 | 2.89 | -7.07 | 0.28 | 40.0 | 138.95 | 0 |
| 2015 (2) | -0.18 | 0 | -2.71 | 0 | -10.49 | 0 | -0.23 | 0 | -2.89 | 0 | 3.07 | 47.6 | -0.31 | 0 | 2.25 | 47.63 | -1.46 | 0 | -0.81 | 0 | 3.11 | 2.3 | 0.2 | -31.03 | -7.20 | 0 |
| 2014 (1) | 2.64 | -72.98 | 7.06 | 0 | -10.35 | 0 | 0.63 | 16.67 | 9.7 | 144.33 | 2.08 | -14.05 | 6.04 | 0 | 1.52 | -12.36 | 1.11 | 0 | 8.55 | 0 | 3.04 | -12.89 | 0.29 | 26.09 | 22.22 | -93.36 |
| 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) | 9.79 | 670.87 | 76.08 | -4.18 | -313.86 | -586.05 | -1.04 | -100.0 | 78.38 | -0.09 | 95.98 | 76.32 | 5.61 | 2057.69 | -12.62 | 0.8 | 207.69 | 175.86 | 0.03 | -50.0 | 0 | 4.44 | 275.65 | 126.42 | 0.87 | -51.93 | -46.95 | 0.46 | -74.3 | 70.37 | 0.5 | 8.7 | -3.85 | 0.04 | -20.0 | -33.33 | 979.00 | 1672.99 | 49.67 |
| 23Q3 (19) | 1.27 | -22.56 | -10.56 | -1.01 | 25.74 | 47.94 | -0.52 | 75.12 | -336.36 | -2.24 | -11100.0 | -7566.67 | 0.26 | -7.14 | 150.0 | 0.26 | -36.59 | -55.93 | 0.06 | 0 | -33.33 | 1.18 | -58.67 | -62.08 | 1.81 | 67.59 | 48.36 | 1.79 | 358.97 | 98.89 | 0.46 | -6.12 | -14.81 | 0.05 | 0.0 | -28.57 | 55.22 | -68.69 | -41.28 |
| 23Q2 (18) | 1.64 | 159.64 | 352.31 | -1.36 | 12.82 | -130.51 | -2.09 | -1392.86 | 27.43 | -0.02 | 0.0 | 97.44 | 0.28 | 106.5 | 122.58 | 0.41 | 86.36 | -10.87 | 0 | -100.0 | -100.0 | 2.86 | 91.04 | 28.47 | 1.08 | 86.21 | -20.59 | 0.39 | 56.0 | -61.76 | 0.49 | -5.77 | -12.5 | 0.05 | -16.67 | -28.57 | 176.34 | 153.22 | 547.64 |
| 23Q1 (17) | -2.75 | -149.46 | 46.29 | -1.56 | -281.4 | 68.36 | -0.14 | 97.09 | 92.31 | -0.02 | 94.74 | -150.0 | -4.31 | -167.13 | 57.11 | 0.22 | -24.14 | -59.26 | 0.03 | 0 | -57.14 | 1.50 | -23.67 | -45.68 | 0.58 | -64.63 | 13.73 | 0.25 | -7.41 | -44.44 | 0.52 | 0.0 | -7.14 | 0.06 | 0.0 | -25.0 | -331.33 | -150.65 | 29.46 |
| 22Q4 (16) | 5.56 | 291.55 | -65.23 | 0.86 | 144.33 | 108.48 | -4.81 | -2286.36 | -8116.67 | -0.38 | -1366.67 | -3700.0 | 6.42 | 1334.62 | 9.74 | 0.29 | -50.85 | 38.1 | 0 | -100.0 | -100.0 | 1.96 | -37.09 | 125.21 | 1.64 | 34.43 | 20.59 | 0.27 | -70.0 | -59.09 | 0.52 | -3.7 | -16.13 | 0.06 | -14.29 | -25.0 | 654.12 | 595.58 | -44.37 |
| 22Q3 (15) | 1.42 | 318.46 | 188.75 | -1.94 | -228.81 | -123.6 | 0.22 | 107.64 | 103.85 | 0.03 | 103.85 | 50.0 | -0.52 | 58.06 | -107.85 | 0.59 | 28.26 | 34.09 | 0.09 | 50.0 | 350.0 | 3.12 | 40.05 | 93.1 | 1.22 | -10.29 | -39.9 | 0.9 | -11.76 | -57.94 | 0.54 | -3.57 | -5.26 | 0.07 | 0.0 | -12.5 | 94.04 | 338.72 | 263.98 |
| 22Q2 (14) | -0.65 | 87.3 | -119.46 | -0.59 | 88.03 | -123.79 | -2.88 | -58.24 | 70.94 | -0.78 | -2050.0 | -7900.0 | -1.24 | 87.66 | -121.31 | 0.46 | -14.81 | -13.21 | 0.06 | -14.29 | 160.0 | 2.23 | -19.22 | 19.04 | 1.36 | 166.67 | -38.46 | 1.02 | 126.67 | 24.39 | 0.56 | 0.0 | -16.42 | 0.07 | -12.5 | -22.22 | -39.39 | 91.61 | -118.64 |
| 22Q1 (13) | -5.12 | -132.02 | -668.89 | -4.93 | 51.38 | -735.59 | -1.82 | -3133.33 | -157.05 | 0.04 | 500.0 | 500.0 | -10.05 | -271.79 | -3341.94 | 0.54 | 157.14 | 74.19 | 0.07 | -61.11 | 187.5 | 2.76 | 216.44 | 125.21 | 0.51 | -62.5 | -64.83 | 0.45 | -31.82 | -32.84 | 0.56 | -9.68 | -16.42 | 0.08 | 0.0 | 0.0 | -469.72 | -139.95 | -841.12 |
| 21Q4 (12) | 15.99 | 1099.38 | 254.55 | -10.14 | -223.36 | -507.19 | 0.06 | 101.05 | 105.13 | -0.01 | -150.0 | 90.91 | 5.85 | -11.63 | 105.99 | 0.21 | -52.27 | -61.82 | 0.18 | 800.0 | 350.0 | 0.87 | -46.06 | -53.98 | 1.36 | -33.0 | -49.63 | 0.66 | -69.16 | -30.53 | 0.62 | 8.77 | -6.06 | 0.08 | 0.0 | 100.0 | 1175.74 | 2150.19 | 330.15 |
| 21Q3 (11) | -1.6 | -147.9 | -159.93 | 8.22 | 231.45 | 7572.73 | -5.71 | 42.38 | -482.65 | 0.02 | 100.0 | -93.94 | 6.62 | 13.75 | 158.59 | 0.44 | -16.98 | 57.14 | 0.02 | 120.0 | 0.0 | 1.61 | -13.66 | 73.86 | 2.03 | -8.14 | -42.66 | 2.14 | 160.98 | 62.12 | 0.57 | -14.93 | -18.57 | 0.08 | -11.11 | 14.29 | -57.35 | -127.13 | -144.89 |
| 21Q2 (10) | 3.34 | 271.11 | 347.41 | 2.48 | 520.34 | 464.71 | -9.91 | -410.66 | -2352.27 | 0.01 | 200.0 | 105.88 | 5.82 | 1777.42 | 386.7 | 0.53 | 70.97 | 211.76 | -0.1 | -25.0 | -150.0 | 1.87 | 52.82 | 130.28 | 2.21 | 52.41 | 22.78 | 0.82 | 22.39 | -5.75 | 0.67 | 0.0 | -1.47 | 0.09 | 12.5 | 28.57 | 211.39 | 233.53 | 353.67 |
| 21Q1 (9) | 0.9 | -80.04 | 120.32 | -0.59 | 64.67 | 3.28 | 3.19 | 372.65 | 3290.0 | -0.01 | 90.91 | 95.45 | 0.31 | -89.08 | 106.15 | 0.31 | -43.64 | -53.73 | -0.08 | -300.0 | -900.0 | 1.22 | -35.34 | -73.52 | 1.45 | -46.3 | 866.67 | 0.67 | -29.47 | 546.67 | 0.67 | 1.52 | -12.99 | 0.08 | 100.0 | 14.29 | 63.38 | -76.81 | 109.87 |
| 20Q4 (8) | 4.51 | 68.91 | 51.34 | -1.67 | -1418.18 | -228.46 | -1.17 | -19.39 | -67.14 | -0.11 | -133.33 | 66.67 | 2.84 | 10.94 | -33.64 | 0.55 | 96.43 | 30.95 | 0.04 | 100.0 | -60.0 | 1.89 | 103.79 | 11.36 | 2.7 | -23.73 | 172.73 | 0.95 | -28.03 | 658.82 | 0.66 | -5.71 | -25.0 | 0.04 | -42.86 | -50.0 | 273.33 | 113.96 | -27.54 |
| 20Q3 (7) | 2.67 | 297.78 | -49.14 | -0.11 | 83.82 | 64.52 | -0.98 | -322.73 | -16.67 | 0.33 | 294.12 | -2.94 | 2.56 | 226.11 | -48.18 | 0.28 | 64.71 | -60.0 | 0.02 | 150.0 | -77.78 | 0.93 | 14.35 | -58.65 | 3.54 | 96.67 | 156.52 | 1.32 | 51.72 | 46.67 | 0.7 | 2.94 | -30.0 | 0.07 | 0.0 | -12.5 | 127.75 | 253.3 | -51.82 |
| 20Q2 (6) | -1.35 | 69.53 | -175.84 | -0.68 | -11.48 | 53.42 | 0.44 | 540.0 | 1366.67 | -0.17 | 22.73 | 48.48 | -2.03 | 59.72 | -734.38 | 0.17 | -74.63 | -72.13 | -0.04 | -500.0 | -166.67 | 0.81 | -82.43 | -59.67 | 1.8 | 1100.0 | 102.25 | 0.87 | 680.0 | 521.43 | 0.68 | -11.69 | -1.45 | 0.07 | 0.0 | -12.5 | -83.33 | 87.02 | -142.6 |
| 20Q1 (5) | -4.43 | -248.66 | 45.51 | -0.61 | -146.92 | -113.01 | -0.1 | 85.71 | 81.82 | -0.22 | 33.33 | 92.23 | -5.04 | -217.76 | -46.51 | 0.67 | 59.52 | 458.33 | 0.01 | -90.0 | -99.75 | 4.62 | 171.96 | 842.62 | 0.15 | -84.85 | 125.86 | -0.15 | 11.76 | 42.31 | 0.77 | -12.5 | -44.6 | 0.07 | -12.5 | 0.0 | -642.03 | -270.2 | 5.24 |
| 19Q4 (4) | 2.98 | -43.24 | 0.0 | 1.3 | 519.35 | 0.0 | -0.7 | 16.67 | 0.0 | -0.33 | -197.06 | 0.0 | 4.28 | -13.36 | 0.0 | 0.42 | -40.0 | 0.0 | 0.1 | 11.11 | 0.0 | 1.70 | -24.32 | 0.0 | 0.99 | -28.26 | 0.0 | -0.17 | -118.89 | 0.0 | 0.88 | -12.0 | 0.0 | 0.08 | 0.0 | 0.0 | 377.22 | 42.26 | 0.0 |
| 19Q3 (3) | 5.25 | 194.94 | 0.0 | -0.31 | 78.77 | 0.0 | -0.84 | -2900.0 | 0.0 | 0.34 | 203.03 | 0.0 | 4.94 | 1443.75 | 0.0 | 0.7 | 14.75 | 0.0 | 0.09 | 50.0 | 0.0 | 2.25 | 11.52 | 0.0 | 1.38 | 55.06 | 0.0 | 0.9 | 542.86 | 0.0 | 1.0 | 44.93 | 0.0 | 0.08 | 0.0 | 0.0 | 265.15 | 35.55 | 0.0 |
| 19Q2 (2) | 1.78 | 121.89 | 0.0 | -1.46 | -131.13 | 0.0 | 0.03 | 105.45 | 0.0 | -0.33 | 88.34 | 0.0 | 0.32 | 109.3 | 0.0 | 0.61 | 408.33 | 0.0 | 0.06 | -98.5 | 0.0 | 2.01 | 310.69 | 0.0 | 0.89 | 253.45 | 0.0 | 0.14 | 153.85 | 0.0 | 0.69 | -50.36 | 0.0 | 0.08 | 14.29 | 0.0 | 195.60 | 128.87 | 0.0 |
| 19Q1 (1) | -8.13 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | -2.83 | 0.0 | 0.0 | -3.44 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 4.01 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -677.50 | 0.0 | 0.0 |
