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) | 51.04 | 386.56 | -9.14 | 0 | -14.02 | 0 | -0.88 | 0 | 41.9 | 733.0 | 1.17 | -44.81 | -1.07 | 0 | 0.33 | -48.03 | 14.7 | 16.95 | 14.94 | 36.94 | 3.55 | 2.9 | 0.62 | 34.78 | 267.09 | 277.33 |
| 2022 (9) | 10.49 | 0 | -5.46 | 0 | -6.03 | 0 | 0.3 | -78.57 | 5.03 | 0 | 2.12 | 75.21 | 0.15 | 36.36 | 0.64 | 56.16 | 12.57 | 10.94 | 10.91 | -10.13 | 3.45 | 16.16 | 0.46 | -6.12 | 70.78 | 0 |
| 2021 (8) | -3.96 | 0 | -10.91 | 0 | 20.44 | 0 | 1.4 | 1455.56 | -14.87 | 0 | 1.21 | -1.63 | 0.11 | 0 | 0.41 | -20.92 | 11.33 | 22.49 | 12.14 | -27.13 | 2.97 | 13.79 | 0.49 | 63.33 | -25.38 | 0 |
| 2020 (7) | 11.05 | -20.79 | 9.72 | 912.5 | -11.59 | 0 | 0.09 | -70.97 | 20.77 | 39.3 | 1.23 | -9.56 | -0.07 | 0 | 0.52 | -15.98 | 9.25 | 52.39 | 16.66 | -7.85 | 2.61 | 1.95 | 0.3 | -9.09 | 56.46 | -15.12 |
| 2019 (6) | 13.95 | 150.9 | 0.96 | -78.52 | -15.02 | 0 | 0.31 | -27.91 | 14.91 | 48.65 | 1.36 | 44.68 | -0.18 | 0 | 0.62 | 28.05 | 6.07 | -11.77 | 18.08 | 72.03 | 2.56 | 141.51 | 0.33 | 6.45 | 66.52 | 42.14 |
| 2018 (5) | 5.56 | 152.73 | 4.47 | 84.71 | -19.13 | 0 | 0.43 | -12.24 | 10.03 | 117.1 | 0.94 | 51.61 | 0.05 | 0 | 0.48 | 31.09 | 6.88 | 27.64 | 10.51 | -10.78 | 1.06 | -7.83 | 0.31 | -29.55 | 46.80 | 184.42 |
| 2017 (4) | 2.2 | -85.27 | 2.42 | -69.05 | -7.63 | 0 | 0.49 | 0 | 4.62 | -79.7 | 0.62 | -33.33 | -0.05 | 0 | 0.37 | -35.96 | 5.39 | 93.19 | 11.78 | 6.32 | 1.15 | -12.21 | 0.44 | -29.03 | 16.45 | -85.67 |
| 2016 (3) | 14.94 | 45.33 | 7.82 | 182.31 | -7.87 | 0 | -0.18 | 0 | 22.76 | 74.41 | 0.93 | -16.96 | -0.03 | 0 | 0.57 | -16.44 | 2.79 | -33.41 | 11.08 | 96.45 | 1.31 | -10.88 | 0.62 | 19.23 | 114.83 | -14.77 |
| 2015 (2) | 10.28 | 89.32 | 2.77 | -50.62 | -8.51 | 0 | 0.15 | 0 | 13.05 | 18.21 | 1.12 | 33.33 | 0.28 | 833.33 | 0.69 | 29.21 | 4.19 | -4.12 | 5.64 | -24.4 | 1.47 | 1.38 | 0.52 | -1.89 | 134.73 | 134.23 |
| 2014 (1) | 5.43 | 317.69 | 5.61 | 1235.71 | -8.24 | 0 | -0.02 | 0 | 11.04 | 541.86 | 0.84 | 5.0 | 0.03 | 0.0 | 0.53 | 3.99 | 4.37 | -10.63 | 7.46 | -10.23 | 1.45 | -2.03 | 0.53 | -23.19 | 57.52 | 363.71 |
| 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) | 19.55 | -29.55 | 245.41 | -0.81 | 89.73 | -640.0 | -3.46 | 8.22 | 55.24 | -0.27 | -200.0 | -162.79 | 18.74 | -5.64 | 222.55 | 0.35 | 34.62 | -7.89 | 0.24 | 124.24 | 700.0 | 0.34 | 8.2 | -18.19 | 3.33 | 10.26 | 41.1 | 2.76 | -18.1 | -10.1 | 0.91 | 4.6 | -13.33 | 0.16 | 6.67 | -5.88 | 510.44 | -19.25 | 286.89 |
| 23Q3 (19) | 27.75 | 2717.92 | 108.33 | -7.89 | -6675.0 | -214.34 | -3.77 | -242.73 | 55.01 | -0.09 | 66.67 | 83.64 | 19.86 | 2212.77 | 83.72 | 0.26 | -3.7 | -50.0 | -0.99 | -725.0 | -1514.29 | 0.31 | -3.33 | -48.51 | 3.02 | -30.89 | 5.96 | 3.37 | -20.89 | 7.32 | 0.87 | -1.14 | 3.57 | 0.15 | 0.0 | 36.36 | 632.12 | 3254.63 | 94.1 |
| 23Q2 (18) | -1.06 | -122.08 | -211.76 | 0.12 | 121.82 | 103.48 | -1.1 | 80.7 | -115.19 | -0.27 | -8.0 | -203.85 | -0.94 | -122.12 | 75.2 | 0.27 | -6.9 | -59.7 | -0.12 | 40.0 | -1300.0 | 0.32 | -8.04 | -62.77 | 4.37 | 10.08 | 17.47 | 4.26 | -6.37 | 173.08 | 0.88 | -1.12 | 10.0 | 0.15 | -6.25 | 66.67 | -20.04 | -123.38 | -44.39 |
| 23Q1 (17) | 4.8 | -15.19 | 158.97 | -0.55 | -466.67 | -257.14 | -5.7 | 26.26 | -300.7 | -0.25 | -158.14 | -256.25 | 4.25 | -26.85 | 154.56 | 0.29 | -23.68 | -46.3 | -0.2 | -400.0 | -281.82 | 0.35 | -14.95 | -49.65 | 3.97 | 68.22 | 9.07 | 4.55 | 48.21 | 44.44 | 0.89 | -15.24 | 18.67 | 0.16 | -5.88 | 77.78 | 85.71 | -35.03 | 142.01 |
| 22Q4 (16) | 5.66 | -57.51 | -64.89 | 0.15 | 105.98 | 103.5 | -7.73 | 7.76 | 17.24 | 0.43 | 178.18 | -38.57 | 5.81 | -46.25 | -50.89 | 0.38 | -26.92 | 26.67 | -0.04 | -157.14 | 66.67 | 0.41 | -31.9 | 4.62 | 2.36 | -17.19 | -5.6 | 3.07 | -2.23 | 114.69 | 1.05 | 25.0 | 38.16 | 0.17 | 54.55 | 30.77 | 131.93 | -59.49 | -81.01 |
| 22Q3 (15) | 13.32 | 4017.65 | 163.01 | -2.51 | 27.25 | -1295.24 | -8.38 | -215.75 | -139.14 | -0.55 | -311.54 | -175.0 | 10.81 | 385.22 | 151.65 | 0.52 | -22.39 | 116.67 | 0.07 | 600.0 | 40.0 | 0.61 | -30.12 | 97.27 | 2.85 | -23.39 | 13.1 | 3.14 | 101.28 | 36.52 | 0.84 | 5.0 | 10.53 | 0.11 | 22.22 | -15.38 | 325.67 | 2446.76 | 149.14 |
| 22Q2 (14) | -0.34 | 95.82 | -107.49 | -3.45 | -1085.71 | 37.95 | 7.24 | 154.93 | 41.68 | 0.26 | 62.5 | 85.71 | -3.79 | 51.35 | -271.57 | 0.67 | 24.07 | 36.73 | 0.01 | -90.91 | -85.71 | 0.87 | 24.38 | 21.15 | 3.72 | 2.2 | 15.17 | 1.56 | -50.48 | -53.71 | 0.8 | 6.67 | 8.11 | 0.09 | 0.0 | -30.77 | -13.88 | 93.2 | -112.96 |
| 22Q1 (13) | -8.14 | -150.5 | -133.91 | 0.35 | 108.16 | 127.56 | 2.84 | 130.41 | -12.88 | 0.16 | -77.14 | -78.95 | -7.79 | -165.85 | -64.0 | 0.54 | 80.0 | 200.0 | 0.11 | 191.67 | 0.0 | 0.70 | 76.73 | 185.85 | 3.64 | 45.6 | 18.18 | 3.15 | 120.28 | -37.5 | 0.75 | -1.32 | 5.63 | 0.09 | -30.77 | -18.18 | -204.01 | -129.36 | -243.53 |
| 21Q4 (12) | 16.12 | 176.25 | 35.92 | -4.29 | -2142.86 | -382.24 | -9.34 | -143.62 | -93.37 | 0.7 | 450.0 | 270.73 | 11.83 | 156.52 | -11.58 | 0.3 | 25.0 | -38.78 | -0.12 | -340.0 | -220.0 | 0.40 | 28.42 | -47.12 | 2.5 | -0.79 | 21.95 | 1.43 | -37.83 | -57.94 | 0.76 | 0.0 | 16.92 | 0.13 | 0.0 | 62.5 | 694.83 | 204.85 | 141.96 |
| 21Q3 (11) | -21.14 | -565.64 | -4597.87 | 0.21 | 103.78 | -95.06 | 21.41 | 318.98 | 445.32 | -0.2 | -242.86 | -81.82 | -20.93 | -1951.96 | -543.43 | 0.24 | -51.02 | 0.0 | 0.05 | -28.57 | 350.0 | 0.31 | -57.08 | -28.44 | 2.52 | -21.98 | 45.66 | 2.3 | -31.75 | -54.37 | 0.76 | 2.7 | 20.63 | 0.13 | 0.0 | 62.5 | -662.70 | -718.91 | -8207.45 |
| 21Q2 (10) | 4.54 | 230.46 | 175.15 | -5.56 | -337.8 | -465.79 | 5.11 | 56.75 | 766.1 | 0.14 | -81.58 | -65.85 | -1.02 | 78.53 | -132.18 | 0.49 | 172.22 | 58.06 | 0.07 | -36.36 | 163.64 | 0.72 | 193.46 | 35.97 | 3.23 | 4.87 | 19.63 | 3.37 | -33.13 | -55.77 | 0.74 | 4.23 | 10.45 | 0.13 | 18.18 | 85.71 | 107.08 | 280.31 | 442.52 |
| 21Q1 (9) | -3.48 | -129.34 | -18.77 | -1.27 | -183.55 | -152.05 | 3.26 | 167.49 | 383.48 | 0.76 | 285.37 | 300.0 | -4.75 | -135.5 | -869.39 | 0.18 | -63.27 | -5.26 | 0.11 | 10.0 | 375.0 | 0.24 | -67.31 | -25.79 | 3.08 | 50.24 | 11.19 | 5.04 | 48.24 | 740.0 | 0.71 | 9.23 | 7.58 | 0.11 | 37.5 | 83.33 | -59.39 | -120.68 | 73.25 |
| 20Q4 (8) | 11.86 | 2423.4 | -17.92 | 1.52 | -64.24 | 314.08 | -4.83 | 22.1 | 44.74 | -0.41 | -272.73 | -183.67 | 13.38 | 183.47 | -2.62 | 0.49 | 104.17 | -9.26 | 0.1 | 600.0 | 100.0 | 0.75 | 73.8 | -16.6 | 2.05 | 18.5 | 479.63 | 3.4 | -32.54 | -57.61 | 0.65 | 3.17 | 0.0 | 0.08 | 0.0 | 14.29 | 287.17 | 3413.21 | 73.69 |
| 20Q3 (7) | 0.47 | -71.52 | -70.81 | 4.25 | 179.61 | 338.14 | -6.2 | -1150.85 | 5.78 | -0.11 | -126.83 | -178.57 | 4.72 | 48.9 | 82.95 | 0.24 | -22.58 | 50.0 | -0.02 | 81.82 | 80.0 | 0.43 | -18.45 | 52.75 | 1.73 | -35.93 | 2.37 | 5.04 | -33.86 | 76.22 | 0.63 | -5.97 | -4.55 | 0.08 | 14.29 | 14.29 | 8.17 | -58.59 | -81.77 |
| 20Q2 (6) | 1.65 | 156.31 | 201.85 | 1.52 | -37.7 | 40.74 | 0.59 | 151.3 | -77.31 | 0.41 | 115.79 | 341.18 | 3.17 | 746.94 | 687.04 | 0.31 | 63.16 | -31.11 | -0.11 | -175.0 | -1200.0 | 0.53 | 60.15 | -36.28 | 2.7 | -2.53 | 7.57 | 7.62 | 1170.0 | 126.79 | 0.67 | 1.52 | 6.35 | 0.07 | 16.67 | -22.22 | 19.74 | 108.89 | 149.71 |
| 20Q1 (5) | -2.93 | -120.28 | -497.96 | 2.44 | 443.66 | 742.11 | -1.15 | 86.84 | 50.0 | 0.19 | -61.22 | 226.67 | -0.49 | -103.57 | 43.68 | 0.19 | -64.81 | -13.64 | -0.04 | -180.0 | 71.43 | 0.33 | -63.26 | -25.89 | 2.77 | 612.96 | 14.94 | 0.6 | -92.52 | -84.38 | 0.66 | 1.54 | 6.45 | 0.06 | -14.29 | -33.33 | -221.97 | -234.26 | -1961.15 |
| 19Q4 (4) | 14.45 | 797.52 | 0.0 | -0.71 | -173.2 | 0.0 | -8.74 | -32.83 | 0.0 | 0.49 | 250.0 | 0.0 | 13.74 | 432.56 | 0.0 | 0.54 | 237.5 | 0.0 | 0.05 | 150.0 | 0.0 | 0.90 | 218.3 | 0.0 | -0.54 | -131.95 | 0.0 | 8.02 | 180.42 | 0.0 | 0.65 | -1.52 | 0.0 | 0.07 | 0.0 | 0.0 | 165.33 | 268.66 | 0.0 |
| 19Q3 (3) | 1.61 | 199.38 | 0.0 | 0.97 | -10.19 | 0.0 | -6.58 | -353.08 | 0.0 | 0.14 | 182.35 | 0.0 | 2.58 | 577.78 | 0.0 | 0.16 | -64.44 | 0.0 | -0.1 | -1100.0 | 0.0 | 0.28 | -65.98 | 0.0 | 1.69 | -32.67 | 0.0 | 2.86 | -14.88 | 0.0 | 0.66 | 4.76 | 0.0 | 0.07 | -22.22 | 0.0 | 44.85 | 212.95 | 0.0 |
| 19Q2 (2) | -1.62 | -230.61 | 0.0 | 1.08 | 384.21 | 0.0 | 2.6 | 213.04 | 0.0 | -0.17 | -13.33 | 0.0 | -0.54 | 37.93 | 0.0 | 0.45 | 104.55 | 0.0 | 0.01 | 107.14 | 0.0 | 0.83 | 86.26 | 0.0 | 2.51 | 4.15 | 0.0 | 3.36 | -12.5 | 0.0 | 0.63 | 1.61 | 0.0 | 0.09 | 0.0 | 0.0 | -39.71 | -268.7 | 0.0 |
| 19Q1 (1) | -0.49 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -2.3 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 3.84 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -10.77 | 0.0 | 0.0 |
