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) | -28.25 | 0 | -8.06 | 0 | 12.78 | 0 | 0.72 | 0 | -36.31 | 0 | 47.41 | 45.92 | -0.13 | 0 | 38.38 | 101.42 | -48.55 | 0 | -46.72 | 0 | 25.79 | 2.02 | 1.77 | 43.9 | 0.00 | 0 |
| 2022 (9) | 5.39 | -94.51 | 26.07 | 0 | -28.14 | 0 | -2.64 | 0 | 31.46 | -22.82 | 32.49 | -23.26 | 0 | 0 | 19.05 | 23.02 | -18.09 | 0 | -25.17 | 0 | 25.28 | 4.46 | 1.23 | 4.24 | 402.24 | 343.94 |
| 2021 (8) | 98.1 | 92.39 | -57.34 | 0 | -33.02 | 0 | 2.3 | 0 | 40.76 | 67.05 | 42.34 | 33.56 | 0.08 | 0 | 15.49 | -4.46 | 68.65 | 153.41 | 82.89 | 115.41 | 24.2 | 6.09 | 1.18 | 100.0 | 90.61 | 9.96 |
| 2020 (7) | 50.99 | 239.93 | -26.59 | 0 | -10.46 | 0 | -0.14 | 0 | 24.4 | 0 | 31.7 | 34.15 | -0.01 | 0 | 16.21 | 12.09 | 27.09 | 1921.64 | 38.48 | 384.03 | 22.81 | 13.48 | 0.59 | -7.81 | 82.40 | 57.61 |
| 2019 (6) | 15.0 | -62.09 | -16.22 | 0 | -14.2 | 0 | -0.04 | 0 | -1.22 | 0 | 23.63 | -36.29 | 0.58 | 5700.0 | 14.46 | -34.23 | 1.34 | -85.32 | 7.95 | -22.36 | 20.1 | 5.96 | 0.64 | 113.33 | 52.28 | -61.01 |
| 2018 (5) | 39.57 | 65.5 | -18.35 | 0 | -26.28 | 0 | -2.49 | 0 | 21.22 | 104.04 | 37.09 | 87.89 | 0.01 | 0 | 21.99 | 164.52 | 9.13 | -85.32 | 10.24 | -84.74 | 18.97 | -18.13 | 0.3 | -81.82 | 134.09 | 415.44 |
| 2017 (4) | 23.91 | -51.78 | -13.51 | 0 | -23.48 | 0 | -1.31 | 0 | 10.4 | -55.8 | 19.74 | 4.94 | -0.11 | 0 | 8.31 | 5.74 | 62.2 | 34.23 | 67.09 | 65.78 | 23.17 | -25.69 | 1.65 | 1.23 | 26.01 | -61.56 |
| 2016 (3) | 49.59 | 151.22 | -26.06 | 0 | -4.74 | 0 | 1.36 | -0.73 | 23.53 | 0 | 18.81 | 33.4 | 0.05 | -54.55 | 7.86 | -4.21 | 46.34 | 0 | 40.47 | 0 | 31.18 | 1.0 | 1.63 | 6.54 | 67.67 | -64.48 |
| 2015 (2) | 19.74 | -72.51 | -24.11 | 0 | -12.86 | 0 | 1.37 | -78.15 | -4.37 | 0 | 14.1 | -66.56 | 0.11 | 175.0 | 8.21 | -53.92 | -24.08 | 0 | -22.04 | 0 | 30.87 | 6.52 | 1.53 | -26.09 | 190.54 | -3.26 |
| 2014 (1) | 71.81 | 23.15 | -66.28 | 0 | -13.04 | 0 | 6.27 | 0 | 5.53 | 0 | 42.17 | -33.12 | 0.04 | -50.0 | 17.81 | -11.23 | 15.7 | -74.75 | 5.41 | -91.24 | 28.98 | 24.65 | 2.07 | -36.7 | 196.96 | 198.22 |
| 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) | -3.09 | 46.17 | 47.36 | -9.32 | -275.81 | 62.07 | 2.2 | -81.88 | -25.68 | 0.49 | 512.5 | -2.0 | -12.41 | -50.97 | 59.23 | 9.66 | 56.31 | 24.32 | 0 | 100.0 | 0 | 32.23 | 70.24 | 56.68 | -16.66 | -52.01 | -2.71 | -18.54 | -71.67 | -6.74 | 6.84 | 5.56 | 9.27 | 0.44 | 0.0 | 33.33 | 0.00 | 0 | 0 |
| 23Q3 (19) | -5.74 | -19.83 | -96.58 | -2.48 | -20.39 | -104.15 | 12.14 | 1834.29 | 131.52 | 0.08 | -89.19 | 122.22 | -8.22 | -20.0 | -114.44 | 6.18 | -67.08 | 18.85 | -0.14 | 0 | 0 | 18.93 | -65.54 | 39.27 | -10.96 | 0.0 | -73.42 | -10.8 | -47.95 | -191.11 | 6.48 | 3.35 | 2.69 | 0.44 | -22.81 | 37.5 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | -4.79 | 67.26 | -205.74 | -2.06 | -135.46 | -123.12 | -0.7 | 18.6 | -105.88 | 0.74 | 227.59 | 163.79 | -6.85 | 22.34 | -150.97 | 18.77 | 46.64 | 49.56 | 0 | 0 | -100.0 | 54.95 | 14.87 | 96.72 | -10.96 | -9.93 | -830.67 | -7.3 | 27.58 | -3942.11 | 6.27 | 0.97 | -0.95 | 0.57 | 72.73 | 83.87 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -14.63 | -149.23 | -251.61 | 5.81 | 123.65 | 132.1 | -0.86 | -129.05 | -111.11 | -0.58 | -216.0 | 63.98 | -8.82 | 71.02 | -4.38 | 12.8 | 64.74 | 83.38 | 0 | 0 | 100.0 | 47.83 | 132.51 | 239.63 | -9.97 | 38.53 | -439.12 | -10.08 | 41.97 | -134.97 | 6.21 | -0.8 | -2.66 | 0.33 | 0.0 | 22.22 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -5.87 | -101.03 | -202.62 | -24.57 | -141.07 | -867.81 | 2.96 | 107.69 | 116.8 | 0.5 | 238.89 | 204.17 | -30.44 | -153.49 | -441.26 | 7.77 | 49.42 | -27.11 | 0 | 0 | -100.0 | 20.57 | 51.32 | 1.66 | -16.22 | -156.65 | -171.69 | -17.37 | -368.19 | -251.31 | 6.26 | -0.79 | 0.16 | 0.33 | 3.12 | 10.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -2.92 | -164.46 | -125.77 | 59.83 | 571.49 | 747.51 | -38.51 | -11226.47 | -147.02 | -0.36 | 68.97 | 50.68 | 56.91 | 323.44 | 2622.97 | 5.2 | -58.57 | 36.84 | 0 | -100.0 | 0 | 13.59 | -51.33 | 118.73 | -6.32 | -521.33 | -155.58 | -3.71 | -2052.63 | -127.24 | 6.31 | -0.32 | 1.61 | 0.32 | 3.23 | -45.76 | -100.00 | -250.77 | -280.23 |
| 22Q2 (14) | 4.53 | -53.06 | -89.19 | 8.91 | 149.23 | 125.18 | -0.34 | -104.39 | 80.35 | -1.16 | 27.95 | -254.67 | 13.44 | 259.05 | 106.45 | 12.55 | 79.8 | -27.67 | 0.28 | 200.0 | 0 | 27.93 | 98.33 | 29.87 | 1.5 | -48.98 | -95.2 | 0.19 | 104.43 | -99.31 | 6.33 | -0.78 | 6.21 | 0.31 | 14.81 | 106.67 | 66.33 | -83.78 | -46.91 |
| 22Q1 (13) | 9.65 | 68.71 | -75.35 | -18.1 | -665.62 | -13.84 | 7.74 | 143.93 | 303.12 | -1.61 | -235.42 | -158.33 | -8.45 | -194.73 | -136.34 | 6.98 | -34.52 | -33.71 | -0.28 | -500.0 | -2900.0 | 14.08 | -30.4 | 5.5 | 2.94 | 149.25 | -90.8 | -4.29 | -137.37 | -114.13 | 6.38 | 2.08 | 10.57 | 0.27 | -10.0 | 80.0 | 408.90 | 1188.89 | 278.92 |
| 21Q4 (12) | 5.72 | -49.51 | -82.92 | 3.2 | 134.63 | 108.55 | -17.62 | -13.02 | -479.74 | -0.48 | 34.25 | -536.36 | 8.92 | 326.79 | 326.97 | 10.66 | 180.53 | -29.36 | 0.07 | 0 | 333.33 | 20.24 | 225.58 | -5.57 | -5.97 | -152.51 | -132.17 | 11.48 | -15.71 | -58.66 | 6.25 | 0.64 | 9.46 | 0.3 | -49.15 | 100.0 | 31.72 | -42.82 | -68.14 |
| 21Q3 (11) | 11.33 | -72.96 | -44.49 | -9.24 | 73.89 | -340.0 | -15.59 | -801.16 | 3.59 | -0.73 | -197.33 | -305.56 | 2.09 | -67.9 | -91.38 | 3.8 | -78.1 | -32.02 | 0 | 0 | -100.0 | 6.22 | -71.1 | -39.54 | 11.37 | -63.65 | -22.76 | 13.62 | -50.35 | -17.1 | 6.21 | 4.19 | 7.07 | 0.59 | 293.33 | 293.33 | 55.48 | -55.59 | -39.16 |
| 21Q2 (10) | 41.9 | 7.02 | 776.57 | -35.39 | -122.58 | -332.11 | -1.73 | -190.1 | 24.78 | 0.75 | -72.83 | 120.59 | 6.51 | -72.0 | 290.91 | 17.35 | 64.77 | 197.09 | 0 | -100.0 | 0 | 21.51 | 61.11 | 34.68 | 31.28 | -2.13 | 931.91 | 27.43 | -9.65 | 810.62 | 5.96 | 3.29 | 4.93 | 0.15 | 0.0 | 0.0 | 124.93 | 15.77 | -48.51 |
| 21Q1 (9) | 39.15 | 16.9 | 608.44 | -15.9 | 57.51 | -204.81 | 1.92 | -58.62 | -43.2 | 2.76 | 2409.09 | 773.17 | 23.25 | 691.6 | 211.24 | 10.53 | -30.22 | 103.68 | 0.01 | 133.33 | 0 | 13.35 | -37.7 | -11.77 | 31.96 | 72.2 | 1415.23 | 30.36 | 9.33 | 1732.26 | 5.77 | 1.05 | 2.67 | 0.15 | 0.0 | 7.14 | 107.91 | 8.36 | 154.66 |
| 20Q4 (8) | 33.49 | 64.09 | 248.49 | -37.42 | -1071.95 | -554.2 | 4.64 | 128.7 | 477.24 | 0.11 | 161.11 | 200.0 | -3.93 | -116.2 | -201.03 | 15.09 | 169.95 | 86.07 | -0.03 | -400.0 | -200.0 | 21.43 | 108.46 | 19.67 | 18.56 | 26.09 | 2013.4 | 27.77 | 69.02 | 39771.43 | 5.71 | -1.55 | 6.13 | 0.15 | 0.0 | -68.09 | 99.58 | 9.2 | -40.1 |
| 20Q3 (7) | 20.41 | 326.99 | 291.75 | 3.85 | 147.01 | 153.92 | -16.17 | -603.04 | -59.62 | -0.18 | -152.94 | -148.65 | 24.26 | 811.44 | 1356.99 | 5.59 | -4.28 | -30.9 | 0.01 | 0 | -98.75 | 10.28 | -35.63 | -45.57 | 14.72 | 491.49 | 1673.49 | 16.43 | 525.65 | 431.72 | 5.8 | 2.11 | 14.85 | 0.15 | 0.0 | 150.0 | 91.20 | -62.41 | 43.54 |
| 20Q2 (6) | 4.78 | 162.08 | -27.79 | -8.19 | -153.99 | -74.26 | -2.3 | -168.05 | -42.86 | 0.34 | 182.93 | 277.78 | -3.41 | -145.65 | -277.6 | 5.84 | 12.96 | 31.83 | 0 | 0 | -100.0 | 15.97 | 5.55 | 53.64 | -3.76 | -54.73 | -372.46 | -3.86 | -107.53 | -225.32 | 5.68 | 1.07 | 15.45 | 0.15 | 7.14 | 200.0 | 242.64 | 222.9 | 195.05 |
| 20Q1 (5) | -7.7 | -180.12 | -19.75 | 15.17 | 365.21 | 1032.09 | 3.38 | 374.8 | 377.05 | -0.41 | -272.73 | -5.13 | 7.47 | 92.03 | 246.76 | 5.17 | -36.25 | 72.91 | 0 | 100.0 | 100.0 | 15.13 | -15.51 | 65.07 | -2.43 | -150.52 | -2309.09 | -1.86 | -2557.14 | -200.54 | 5.62 | 4.46 | 18.32 | 0.14 | -70.21 | 133.33 | -197.44 | -218.75 | -104.5 |
| 19Q4 (4) | 9.61 | 84.45 | 0.0 | -5.72 | 19.89 | 0.0 | -1.23 | 87.86 | 0.0 | -0.11 | -129.73 | 0.0 | 3.89 | 301.55 | 0.0 | 8.11 | 0.25 | 0.0 | -0.01 | -101.25 | 0.0 | 17.91 | -5.18 | 0.0 | -0.97 | -216.87 | 0.0 | -0.07 | -102.27 | 0.0 | 5.38 | 6.53 | 0.0 | 0.47 | 683.33 | 0.0 | 166.26 | 161.68 | 0.0 |
| 19Q3 (3) | 5.21 | -21.3 | 0.0 | -7.14 | -51.91 | 0.0 | -10.13 | -529.19 | 0.0 | 0.37 | 311.11 | 0.0 | -1.93 | -200.52 | 0.0 | 8.09 | 82.62 | 0.0 | 0.8 | 142.42 | 0.0 | 18.88 | 81.68 | 0.0 | 0.83 | -39.86 | 0.0 | 3.09 | 0.32 | 0.0 | 5.05 | 2.64 | 0.0 | 0.06 | 20.0 | 0.0 | 63.54 | -22.74 | 0.0 |
| 19Q2 (2) | 6.62 | 202.95 | 0.0 | -4.7 | -450.75 | 0.0 | -1.61 | -31.97 | 0.0 | 0.09 | 123.08 | 0.0 | 1.92 | 137.72 | 0.0 | 4.43 | 48.16 | 0.0 | 0.33 | 161.11 | 0.0 | 10.39 | 13.4 | 0.0 | 1.38 | 1154.55 | 0.0 | 3.08 | 66.49 | 0.0 | 4.92 | 3.58 | 0.0 | 0.05 | -16.67 | 0.0 | 82.24 | 185.18 | 0.0 |
| 19Q1 (1) | -6.43 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -5.09 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 9.17 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 4.75 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -96.55 | 0.0 | 0.0 |
