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) | 44.49 | -9.32 | 17.23 | 0 | -16.29 | 0 | -0.15 | 0 | 61.72 | 198.16 | 16.6 | 1.78 | -1.53 | 0 | 4.20 | 28.3 | 9.31 | -56.72 | 13.92 | -40.99 | 14.03 | -3.51 | 0.9 | -1.1 | 154.21 | 22.72 |
| 2022 (9) | 49.06 | 0 | -28.36 | 0 | -17.22 | 0 | 1.91 | 218.33 | 20.7 | 0 | 16.31 | 11.26 | -6.19 | 0 | 3.28 | 11.37 | 21.51 | 30.68 | 23.59 | 16.09 | 14.54 | 9.74 | 0.91 | -20.87 | 125.67 | 0 |
| 2021 (8) | -21.39 | 0 | -89.99 | 0 | 43.21 | 0 | 0.6 | -36.84 | -111.38 | 0 | 14.66 | 27.81 | -0.53 | 0 | 2.94 | 8.84 | 16.46 | 137.86 | 20.32 | 30.26 | 13.25 | 4.33 | 1.15 | 3.6 | -61.61 | 0 |
| 2020 (7) | 33.69 | -33.04 | -14.89 | 0 | -40.25 | 0 | 0.95 | 0 | 18.8 | -42.28 | 11.47 | -27.13 | -0.3 | 0 | 2.70 | -16.36 | 6.92 | -42.38 | 15.6 | 35.3 | 12.7 | -5.15 | 1.11 | 1.83 | 114.55 | -40.78 |
| 2019 (6) | 50.31 | 39.59 | -17.74 | 0 | 4.6 | 0 | -0.57 | 0 | 32.57 | 30.86 | 15.74 | 67.45 | 0.35 | 0 | 3.23 | 91.38 | 12.01 | -47.83 | 11.53 | -42.92 | 13.39 | 31.15 | 1.09 | -3.54 | 193.43 | 69.27 |
| 2018 (5) | 36.04 | 20.58 | -11.15 | 0 | -29.76 | 0 | 0.6 | 0 | 24.89 | -1.93 | 9.4 | 73.43 | -1.17 | 0 | 1.69 | 65.43 | 23.02 | 32.99 | 20.2 | 15.36 | 10.21 | -10.2 | 1.13 | 44.87 | 114.27 | 13.39 |
| 2017 (4) | 29.89 | 13.52 | -4.51 | 0 | 5.96 | 0 | -1.95 | 0 | 25.38 | 21.44 | 5.42 | -16.36 | 0.07 | -73.08 | 1.02 | -10.13 | 17.31 | -12.22 | 17.51 | -10.89 | 11.37 | -8.38 | 0.78 | 36.84 | 100.78 | 24.89 |
| 2016 (3) | 26.33 | 112.34 | -5.43 | 0 | -9.72 | 0 | 1.07 | 0 | 20.9 | 0 | 6.48 | -40.11 | 0.26 | 0 | 1.14 | -28.46 | 19.72 | -2.18 | 19.65 | 3.15 | 12.41 | -16.71 | 0.57 | 11.76 | 80.69 | 124.25 |
| 2015 (2) | 12.4 | -78.82 | -12.45 | 0 | -14.24 | 0 | -1.41 | 0 | -0.05 | 0 | 10.82 | -11.38 | -1.07 | 0 | 1.59 | 5.54 | 20.16 | -40.78 | 19.05 | -32.95 | 14.9 | 4.12 | 0.51 | -10.53 | 35.98 | -73.39 |
| 2014 (1) | 58.55 | 52.28 | -13.78 | 0 | -47.08 | 0 | 2.73 | 160.0 | 44.77 | 60.58 | 12.21 | 17.63 | -0.73 | 0 | 1.50 | 5.42 | 34.04 | 30.97 | 28.41 | 46.52 | 14.31 | -4.28 | 0.57 | -5.0 | 135.25 | 22.9 |
| 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) | 33.26 | 913.2 | -17.96 | -2.85 | 48.65 | -123.02 | -9.11 | -142.14 | 28.44 | 0.17 | -68.52 | -90.61 | 30.41 | 415.46 | -42.54 | 4.69 | -27.85 | -4.67 | 0.2 | 183.33 | 100.0 | 4.74 | -24.11 | 7.69 | 2.0 | -57.72 | -45.65 | 2.6 | -44.33 | -30.11 | 3.39 | -0.88 | -7.63 | 0.22 | -4.35 | -12.0 | 535.59 | 1189.51 | 0.93 |
| 23Q3 (19) | -4.09 | -119.69 | -145.39 | -5.55 | -211.22 | -204.52 | 21.62 | 390.2 | 232.64 | 0.54 | 357.14 | 5300.0 | -9.64 | -137.42 | -167.32 | 6.5 | 282.35 | 34.02 | -0.24 | 83.1 | 61.9 | 6.25 | 254.15 | 66.28 | 4.73 | 143.81 | -38.89 | 4.67 | 13.35 | -33.0 | 3.42 | -5.52 | -6.56 | 0.23 | 0.0 | 4.55 | -49.16 | -118.86 | -159.2 |
| 23Q2 (18) | 20.77 | 481.8 | 136.02 | 4.99 | -75.82 | 113.76 | -7.45 | 65.11 | -217.32 | -0.21 | 68.18 | 46.15 | 25.76 | 69.47 | 193.78 | 1.7 | -54.18 | -52.11 | -1.42 | -1675.0 | 56.17 | 1.76 | -54.47 | -37.51 | 1.94 | 203.12 | -71.68 | 4.12 | 62.85 | -49.2 | 3.62 | 0.56 | -0.55 | 0.23 | 4.55 | 0.0 | 260.60 | 404.2 | 254.77 |
| 23Q1 (17) | -5.44 | -113.42 | 41.44 | 20.64 | 66.72 | 311.26 | -21.35 | -67.71 | -491.03 | -0.66 | -136.46 | -240.43 | 15.2 | -71.28 | 179.75 | 3.71 | -24.59 | 23.67 | -0.08 | -180.0 | 96.69 | 3.88 | -11.99 | 69.76 | 0.64 | -82.61 | -80.25 | 2.53 | -31.99 | -47.18 | 3.6 | -1.91 | 1.12 | 0.22 | -12.0 | 0.0 | -85.67 | -116.14 | 20.97 |
| 22Q4 (16) | 40.54 | 349.94 | 4367.37 | 12.38 | 133.15 | 132.84 | -12.73 | 21.9 | -292.9 | 1.81 | 18000.0 | 417.14 | 52.92 | 269.55 | 236.92 | 4.92 | 1.44 | 21.48 | 0.1 | 115.87 | -52.38 | 4.40 | 17.17 | 64.37 | 3.68 | -52.45 | -34.98 | 3.72 | -46.63 | -29.41 | 3.67 | 0.27 | 6.69 | 0.25 | 13.64 | 31.58 | 530.63 | 538.99 | 5071.15 |
| 22Q3 (15) | 9.01 | 2.39 | 178.21 | 5.31 | 114.64 | -79.05 | -16.3 | -356.69 | -235.16 | 0.01 | 102.56 | -90.91 | 14.32 | 152.13 | 3.54 | 4.85 | 36.62 | 13.85 | -0.63 | 80.56 | -43.18 | 3.76 | 33.1 | 15.11 | 7.74 | 12.99 | 25.65 | 6.97 | -14.06 | 22.5 | 3.66 | 0.55 | 10.91 | 0.22 | -4.35 | -18.52 | 83.04 | 13.05 | 166.75 |
| 22Q2 (14) | 8.8 | 194.73 | 238.58 | -36.27 | -271.24 | -24280.0 | 6.35 | 16.3 | -73.71 | -0.39 | -182.98 | -184.78 | -27.47 | -44.12 | -343.06 | 3.55 | 18.33 | 18.73 | -3.24 | -33.88 | -1146.15 | 2.82 | 23.67 | 10.03 | 6.85 | 111.42 | 77.46 | 8.11 | 69.31 | 47.99 | 3.64 | 2.25 | 10.64 | 0.23 | 4.55 | -42.5 | 73.46 | 167.76 | 206.08 |
| 22Q1 (13) | -9.29 | -877.89 | -261.48 | -9.77 | 74.08 | 87.44 | 5.46 | 268.52 | -46.73 | 0.47 | 34.29 | 246.88 | -19.06 | 50.69 | 76.28 | 3.0 | -25.93 | -10.45 | -2.42 | -1252.38 | -5950.0 | 2.28 | -14.78 | -31.68 | 3.24 | -42.76 | 315.38 | 4.79 | -9.11 | 24.09 | 3.56 | 3.49 | 10.22 | 0.22 | 15.79 | -24.14 | -108.40 | -915.55 | -211.28 |
| 21Q4 (12) | -0.95 | 91.75 | -104.02 | -37.7 | -248.72 | -707.28 | -3.24 | -126.87 | 68.57 | 0.35 | 218.18 | 225.0 | -38.65 | -379.46 | -303.53 | 4.05 | -4.93 | -7.95 | 0.21 | 147.73 | 362.5 | 2.68 | -17.94 | -30.01 | 5.66 | -8.12 | 172.12 | 5.27 | -7.38 | 26.08 | 3.44 | 4.24 | 6.83 | 0.19 | -29.63 | -29.63 | -10.67 | 91.42 | -103.46 |
| 21Q3 (11) | -11.52 | -81.42 | -275.88 | 25.35 | 16800.0 | 772.41 | 12.06 | -50.06 | 175.28 | 0.11 | -76.09 | -84.93 | 13.83 | 323.06 | 397.48 | 4.26 | 42.47 | 130.27 | -0.44 | -69.23 | -1366.67 | 3.27 | 27.23 | 110.77 | 6.16 | 59.59 | 74.01 | 5.69 | 3.83 | -2.74 | 3.3 | 0.3 | 4.43 | 0.27 | -32.5 | 3.85 | -124.41 | -79.65 | -276.07 |
| 21Q2 (10) | -6.35 | -147.08 | -130.07 | 0.15 | 100.19 | 104.44 | 24.15 | 135.61 | 358.29 | 0.46 | 243.75 | -64.89 | -6.2 | 92.29 | -0.98 | 2.99 | -10.75 | 20.08 | -0.26 | -550.0 | -73.33 | 2.57 | -23.21 | 9.62 | 3.86 | 394.87 | 20.62 | 5.48 | 41.97 | -0.72 | 3.29 | 1.86 | 4.78 | 0.4 | 37.93 | 37.93 | -69.25 | -98.85 | -124.55 |
| 21Q1 (9) | -2.57 | -110.86 | -141.12 | -77.8 | -1565.95 | -2442.48 | 10.25 | 199.42 | 324.29 | -0.32 | -14.29 | 60.98 | -80.37 | -523.22 | -2619.44 | 3.35 | -23.86 | 23.16 | -0.04 | 50.0 | -33.33 | 3.34 | -12.69 | 2.84 | 0.78 | -62.5 | 141.27 | 3.86 | -7.66 | 7620.0 | 3.23 | 0.31 | 1.57 | 0.29 | 7.41 | 0.0 | -34.82 | -111.29 | -119.61 |
| 20Q4 (8) | 23.66 | 261.22 | 28.38 | -4.67 | -23.87 | -58.84 | -10.31 | 35.64 | 12.4 | -0.28 | -138.36 | -1033.33 | 18.99 | 583.09 | 22.6 | 4.4 | 137.84 | 55.48 | -0.08 | -166.67 | -117.02 | 3.83 | 147.09 | 76.98 | 2.08 | -41.24 | -48.64 | 4.18 | -28.55 | 6.91 | 3.22 | 1.9 | -3.3 | 0.27 | 3.85 | -12.9 | 308.47 | 336.57 | 26.37 |
| 20Q3 (7) | 6.55 | 337.32 | -57.16 | -3.77 | -11.54 | 26.08 | -16.02 | -71.34 | -222.2 | 0.73 | -44.27 | 189.02 | 2.78 | 145.28 | -72.72 | 1.85 | -25.7 | -50.67 | -0.03 | 80.0 | 62.5 | 1.55 | -33.83 | -46.33 | 3.54 | 10.62 | -28.63 | 5.85 | 5.98 | 23.68 | 3.16 | 0.64 | -5.67 | 0.26 | -10.34 | 4.0 | 70.66 | 329.13 | -61.51 |
| 20Q2 (6) | -2.76 | -144.16 | -156.67 | -3.38 | -10.46 | 58.48 | -9.35 | -104.6 | -572.66 | 1.31 | 259.76 | 244.74 | -6.14 | -292.48 | -87.77 | 2.49 | -8.46 | -68.12 | -0.15 | -400.0 | 0 | 2.34 | -27.96 | -65.94 | 3.2 | 269.31 | 33.33 | 5.52 | 10940.0 | 183.08 | 3.14 | -1.26 | -6.82 | 0.29 | 0.0 | 11.54 | -30.84 | -117.37 | -135.33 |
| 20Q1 (5) | 6.25 | -66.09 | -46.72 | -3.06 | -4.08 | -96.15 | -4.57 | 61.17 | -198.28 | -0.82 | -2833.33 | -412.5 | 3.19 | -79.41 | -68.63 | 2.72 | -3.89 | 101.48 | -0.03 | -106.38 | 0.0 | 3.25 | 50.26 | 171.42 | -1.89 | -146.67 | -420.34 | 0.05 | -98.72 | -94.68 | 3.18 | -4.5 | -4.5 | 0.29 | -6.45 | 11.54 | 177.56 | -27.26 | -31.43 |
| 19Q4 (4) | 18.43 | 20.54 | 0.0 | -2.94 | 42.35 | 0.0 | -11.77 | -189.78 | 0.0 | 0.03 | 103.66 | 0.0 | 15.49 | 52.01 | 0.0 | 2.83 | -24.53 | 0.0 | 0.47 | 687.5 | 0.0 | 2.16 | -25.08 | 0.0 | 4.05 | -18.35 | 0.0 | 3.91 | -17.34 | 0.0 | 3.33 | -0.6 | 0.0 | 0.31 | 24.0 | 0.0 | 244.11 | 32.99 | 0.0 |
| 19Q3 (3) | 15.29 | 213.96 | 0.0 | -5.1 | 37.35 | 0.0 | 13.11 | 1043.17 | 0.0 | -0.82 | -315.79 | 0.0 | 10.19 | 411.62 | 0.0 | 3.75 | -51.98 | 0.0 | -0.08 | 0 | 0.0 | 2.89 | -58.0 | 0.0 | 4.96 | 106.67 | 0.0 | 4.73 | 142.56 | 0.0 | 3.35 | -0.59 | 0.0 | 0.25 | -3.85 | 0.0 | 183.55 | 110.31 | 0.0 |
| 19Q2 (2) | 4.87 | -58.48 | 0.0 | -8.14 | -421.79 | 0.0 | -1.39 | -129.89 | 0.0 | 0.38 | 337.5 | 0.0 | -3.27 | -132.15 | 0.0 | 7.81 | 478.52 | 0.0 | 0 | 100.0 | 0.0 | 6.87 | 474.04 | 0.0 | 2.4 | 306.78 | 0.0 | 1.95 | 107.45 | 0.0 | 3.37 | 1.2 | 0.0 | 0.26 | 0.0 | 0.0 | 87.28 | -66.29 | 0.0 |
| 19Q1 (1) | 11.73 | 0.0 | 0.0 | -1.56 | 0.0 | 0.0 | 4.65 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 10.17 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 258.94 | 0.0 | 0.0 |
