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) | 64.25 | -21.71 | -33.01 | 0 | -25.23 | 0 | 0.47 | -70.99 | 31.24 | 20.06 | 23.01 | -42.65 | -0.04 | 0 | 14.86 | -30.74 | 20.78 | -45.7 | 17.37 | -42.73 | 43.75 | -2.34 | 0.85 | 13.33 | 103.68 | -4.14 |
| 2022 (9) | 82.07 | 14.96 | -56.05 | 0 | -19.36 | 0 | 1.62 | 0 | 26.02 | 498.16 | 40.12 | -45.54 | 0 | 0 | 21.46 | -51.41 | 38.27 | 11.25 | 30.33 | 8.83 | 44.8 | 12.76 | 0.75 | 31.58 | 108.16 | 3.28 |
| 2021 (8) | 71.39 | 55.57 | -67.04 | 0 | 19.54 | 13.8 | -0.9 | 0 | 4.35 | 0 | 73.67 | 7.03 | 0 | 0 | 44.16 | -20.25 | 34.4 | 47.07 | 27.87 | 56.31 | 39.73 | 38.67 | 0.57 | -9.52 | 104.72 | 7.51 |
| 2020 (7) | 45.89 | 30.55 | -52.78 | 0 | 17.17 | -11.04 | 1.18 | -7.81 | -6.89 | 0 | 68.83 | 109.27 | 0 | 0 | 55.38 | 69.17 | 23.39 | 12.89 | 17.83 | 37.68 | 28.65 | 17.13 | 0.63 | -13.7 | 97.41 | 5.7 |
| 2019 (6) | 35.15 | -13.76 | -51.26 | 0 | 19.3 | 0 | 1.28 | 1500.0 | -16.11 | 0 | 32.89 | 15.0 | 0 | 0 | 32.74 | 9.21 | 20.72 | 20.12 | 12.95 | 12.12 | 24.46 | 11.38 | 0.73 | 10.61 | 92.16 | -22.74 |
| 2018 (5) | 40.76 | 45.78 | -30.79 | 0 | -6.85 | 0 | 0.08 | 0 | 9.97 | 4054.17 | 28.6 | 65.61 | 0 | 0 | 29.98 | 18.58 | 17.25 | 7.14 | 11.55 | 16.78 | 21.96 | 22.89 | 0.66 | 164.0 | 119.29 | 19.5 |
| 2017 (4) | 27.96 | 13.15 | -27.72 | 0 | 4.08 | 0 | -2.03 | 0 | 0.24 | -97.12 | 17.27 | -1.76 | 0 | 0 | 25.28 | -16.66 | 16.1 | 67.71 | 9.89 | 27.45 | 17.87 | 18.58 | 0.25 | 13.64 | 99.82 | -6.88 |
| 2016 (3) | 24.71 | 12.73 | -16.37 | 0 | -4.7 | 0 | 0.47 | 0 | 8.34 | 0 | 17.58 | -21.52 | 0 | 0 | 30.33 | -31.55 | 9.6 | 15.66 | 7.76 | 1.97 | 15.07 | 23.42 | 0.22 | 120.0 | 107.20 | -2.58 |
| 2015 (2) | 21.92 | 20.77 | -29.84 | 0 | 0.18 | 0 | 0 | 0 | -7.92 | 0 | 22.4 | 30.46 | 0 | 0 | 44.31 | 34.92 | 8.3 | -27.64 | 7.61 | -27.8 | 12.21 | 14.97 | 0.1 | 0.0 | 110.04 | 28.9 |
| 2014 (1) | 18.15 | -12.74 | -15.57 | 0 | -4.28 | 0 | -0.07 | 0 | 2.58 | -88.65 | 17.17 | 56.8 | 0 | 0 | 32.84 | 57.13 | 11.47 | 24.67 | 10.54 | 20.05 | 10.62 | -4.5 | 0.1 | 42.86 | 85.37 | -18.04 |
| 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) | 18.6 | 10.58 | -13.93 | -22.77 | -227600.0 | -19.97 | -5.23 | 76.65 | 68.74 | -0.09 | -116.07 | -142.86 | -4.17 | -124.81 | -258.56 | 8.36 | 43.64 | 137.5 | -0.04 | 0 | 0 | 20.83 | 47.9 | 144.78 | 6.13 | -3.46 | -14.98 | 2.6 | -64.67 | 7.44 | 10.89 | 3.22 | -4.64 | 0.21 | 0.0 | -4.55 | 135.77 | 46.26 | -11.67 |
| 23Q3 (19) | 16.82 | 13.88 | -31.18 | -0.01 | -100.53 | -100.51 | -22.4 | -4126.42 | -166.03 | 0.56 | -5.08 | -44.55 | 16.81 | 0.84 | -36.33 | 5.82 | 34.1 | -6.43 | 0 | 0 | 0 | 14.08 | 20.57 | 8.31 | 6.35 | 46.65 | -26.59 | 7.36 | 42.64 | -25.13 | 10.55 | -4.09 | -8.34 | 0.21 | -4.55 | 5.0 | 92.83 | 2.94 | -18.19 |
| 23Q2 (18) | 14.77 | 5.05 | -31.56 | 1.9 | 115.66 | 109.19 | -0.53 | -118.09 | 89.92 | 0.59 | 200.0 | 103.45 | 16.67 | 763.73 | 1731.87 | 4.34 | -3.34 | -55.44 | 0 | 0 | 0 | 11.68 | -5.92 | -38.2 | 4.33 | 9.07 | -65.0 | 5.16 | 128.32 | -47.72 | 11.0 | -2.74 | -2.22 | 0.22 | 0.0 | 37.5 | 90.17 | -11.56 | -11.08 |
| 23Q1 (17) | 14.06 | -34.94 | -2.7 | -12.13 | 36.09 | 33.93 | 2.93 | 117.51 | -73.48 | -0.59 | -380.95 | -636.36 | 1.93 | -26.62 | 149.36 | 4.49 | 27.56 | -78.25 | 0 | 0 | 0 | 12.41 | 45.9 | -72.21 | 3.97 | -44.94 | -60.46 | 2.26 | -6.61 | -72.51 | 11.31 | -0.96 | 6.5 | 0.22 | 0.0 | 29.41 | 101.96 | -33.66 | 34.13 |
| 22Q4 (16) | 21.61 | -11.58 | 537.45 | -18.98 | -1068.37 | -201.01 | -16.73 | -98.69 | -303.13 | 0.21 | -79.21 | 111.8 | 2.63 | -90.04 | -81.01 | 3.52 | -43.41 | -77.42 | 0 | 0 | -100.0 | 8.51 | -34.56 | -76.58 | 7.21 | -16.65 | -9.19 | 2.42 | -75.38 | -64.83 | 11.42 | -0.78 | 6.93 | 0.22 | 10.0 | 15.79 | 153.70 | 35.46 | 652.26 |
| 22Q3 (15) | 24.44 | 13.25 | 43.01 | 1.96 | 109.48 | 115.97 | -8.42 | -60.08 | -176.82 | 1.01 | 248.28 | 731.25 | 26.4 | 2801.1 | 447.72 | 6.22 | -36.14 | -62.98 | 0 | 0 | -100.0 | 13.00 | -31.2 | -63.77 | 8.65 | -30.07 | -17.46 | 9.83 | -0.41 | 14.7 | 11.51 | 2.31 | 12.62 | 0.2 | 25.0 | 185.71 | 113.46 | 11.89 | 25.21 |
| 22Q2 (14) | 21.58 | 49.34 | -58.05 | -20.67 | -12.58 | 68.11 | -5.26 | -147.6 | -279.52 | 0.29 | 163.64 | -29.27 | 0.91 | 123.27 | 106.81 | 9.74 | -52.81 | -51.3 | 0 | 0 | 100.0 | 18.90 | -57.7 | -60.27 | 12.37 | 23.21 | 35.19 | 9.87 | 20.07 | 44.09 | 11.25 | 5.93 | 13.52 | 0.16 | -5.88 | -23.81 | 101.41 | 33.41 | -66.55 |
| 22Q1 (13) | 14.45 | 392.51 | 85.02 | -18.36 | -197.71 | -109.83 | 11.05 | 366.27 | 12.76 | 0.11 | 106.18 | -82.81 | -3.91 | -128.23 | -315.96 | 20.64 | 32.39 | -3.01 | 0 | -100.0 | 0 | 44.68 | 22.96 | -26.44 | 10.04 | 26.45 | 47.0 | 8.22 | 19.48 | 47.31 | 10.62 | -0.56 | 18.92 | 0.17 | -10.53 | 88.89 | 76.01 | 373.12 | 42.1 |
| 21Q4 (12) | -4.94 | -128.91 | -131.79 | 18.79 | 253.14 | 194.28 | -4.15 | -137.86 | -501.45 | -1.78 | -1012.5 | -759.26 | 13.85 | 187.34 | 415.49 | 15.59 | -7.2 | -11.47 | 0.11 | -90.0 | 0 | 36.33 | 1.23 | -27.46 | 7.94 | -24.24 | 19.04 | 6.88 | -19.72 | 41.86 | 10.68 | 4.5 | 34.0 | 0.19 | 171.43 | 11.76 | -27.83 | -130.71 | -123.26 |
| 21Q3 (11) | 17.09 | -66.78 | 70.05 | -12.27 | 81.07 | 20.01 | 10.96 | 274.06 | 61.65 | -0.16 | -139.02 | -300.0 | 4.82 | 136.05 | 191.12 | 16.8 | -16.0 | -23.74 | 1.1 | 190.91 | 0 | 35.89 | -24.54 | -46.29 | 10.48 | 14.54 | 48.65 | 8.57 | 25.11 | 71.06 | 10.22 | 3.13 | 46.63 | 0.07 | -66.67 | -46.15 | 90.62 | -70.11 | 9.19 |
| 21Q2 (10) | 51.44 | 558.64 | 346.92 | -64.81 | -640.69 | -398.16 | 2.93 | -70.1 | -66.32 | 0.41 | -35.94 | -37.88 | -13.37 | -1322.34 | -791.33 | 20.0 | -6.02 | 13.38 | -1.21 | 0 | 0 | 47.56 | -21.68 | -21.83 | 9.15 | 33.97 | 74.29 | 6.85 | 22.76 | 48.91 | 9.91 | 10.97 | 44.67 | 0.21 | 133.33 | 40.0 | 303.12 | 466.66 | 205.49 |
| 21Q1 (9) | 7.81 | -49.74 | -11.05 | -8.75 | 56.1 | -94.88 | 9.8 | 1520.29 | 313.5 | 0.64 | 137.04 | 276.47 | -0.94 | 78.59 | -121.91 | 21.28 | 20.84 | 84.08 | 0 | 0 | 0 | 60.73 | 21.25 | 42.74 | 6.83 | 2.4 | 54.88 | 5.58 | 15.05 | 65.58 | 8.93 | 12.05 | 30.17 | 0.09 | -47.06 | -52.63 | 53.49 | -55.28 | -36.51 |
| 20Q4 (8) | 15.54 | 54.63 | 13.85 | -19.93 | -29.92 | 37.85 | -0.69 | -110.18 | -103.65 | 0.27 | 237.5 | -59.09 | -4.39 | 17.01 | 76.17 | 17.61 | -20.06 | 13.25 | 0 | 0 | 0 | 50.09 | -25.04 | 5.68 | 6.67 | -5.39 | -29.86 | 4.85 | -3.19 | 7.06 | 7.97 | 14.35 | 24.53 | 0.17 | 30.77 | -10.53 | 119.63 | 44.15 | -2.54 |
| 20Q3 (7) | 10.05 | -12.68 | 17.41 | -15.34 | -17.91 | -284.46 | 6.78 | -22.07 | 697.65 | 0.08 | -87.88 | -81.4 | -5.29 | -252.67 | -215.75 | 22.03 | 24.89 | 180.28 | 0 | 0 | 0 | 66.82 | 9.81 | 115.25 | 7.05 | 34.29 | 40.16 | 5.01 | 8.91 | 37.64 | 6.97 | 1.75 | 16.36 | 0.13 | -13.33 | -31.58 | 82.99 | -16.36 | -4.8 |
| 20Q2 (6) | 11.51 | 31.09 | 146.47 | -13.01 | -189.76 | -214.25 | 8.7 | 267.09 | 43400.0 | 0.66 | 288.24 | 2100.0 | -1.5 | -134.97 | -383.02 | 17.64 | 52.6 | 216.13 | 0 | 0 | 0 | 60.85 | 43.02 | 141.43 | 5.25 | 19.05 | 42.28 | 4.6 | 36.5 | 64.87 | 6.85 | -0.15 | 12.48 | 0.15 | -21.05 | -21.05 | 99.22 | 17.76 | 92.71 |
| 20Q1 (5) | 8.78 | -35.68 | 6.04 | -4.49 | 86.0 | 59.4 | 2.37 | -87.46 | 615.22 | 0.17 | -74.24 | 6.25 | 4.29 | 123.29 | 254.32 | 11.56 | -25.66 | 196.41 | 0 | 0 | 0 | 42.55 | -10.23 | 120.37 | 4.41 | -53.63 | 77.82 | 3.37 | -25.61 | 70.2 | 6.86 | 7.19 | 14.52 | 0.19 | 0.0 | 11.76 | 84.26 | -31.36 | -17.16 |
| 19Q4 (4) | 13.65 | 59.46 | 0.0 | -32.07 | -703.76 | 0.0 | 18.9 | 2123.53 | 0.0 | 0.66 | 53.49 | 0.0 | -18.42 | -503.06 | 0.0 | 15.55 | 97.84 | 0.0 | 0 | 0 | 0.0 | 47.39 | 52.67 | 0.0 | 9.51 | 89.07 | 0.0 | 4.53 | 24.45 | 0.0 | 6.4 | 6.84 | 0.0 | 0.19 | 0.0 | 0.0 | 122.75 | 40.82 | 0.0 |
| 19Q3 (3) | 8.56 | 83.3 | 0.0 | -3.99 | 3.62 | 0.0 | 0.85 | 4150.0 | 0.0 | 0.43 | 1333.33 | 0.0 | 4.57 | 762.26 | 0.0 | 7.86 | 40.86 | 0.0 | 0 | 0 | 0.0 | 31.04 | 23.17 | 0.0 | 5.03 | 36.31 | 0.0 | 3.64 | 30.47 | 0.0 | 5.99 | -1.64 | 0.0 | 0.19 | 0.0 | 0.0 | 87.17 | 69.3 | 0.0 |
| 19Q2 (2) | 4.67 | -43.6 | 0.0 | -4.14 | 62.57 | 0.0 | 0.02 | 104.35 | 0.0 | 0.03 | -81.25 | 0.0 | 0.53 | 119.06 | 0.0 | 5.58 | 43.08 | 0.0 | 0 | 0 | 0.0 | 25.20 | 30.54 | 0.0 | 3.69 | 48.79 | 0.0 | 2.79 | 40.91 | 0.0 | 6.09 | 1.67 | 0.0 | 0.19 | 11.76 | 0.0 | 51.49 | -49.38 | 0.0 |
| 19Q1 (1) | 8.28 | 0.0 | 0.0 | -11.06 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.78 | 0.0 | 0.0 | 3.9 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.31 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 5.99 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 101.72 | 0.0 | 0.0 |
