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) | 63.46 | -39.65 | -74.66 | 0 | -35.26 | 0 | -0.14 | 0 | -11.2 | 0 | 16.78 | -19.48 | 1.1 | 0 | 3.61 | 18.55 | 24.89 | -57.17 | 25.07 | -37.98 | 30.56 | 4.77 | 0 | 0 | 114.08 | -24.51 |
| 2022 (9) | 105.16 | 167.11 | -35.12 | 0 | -47.8 | 0 | 6.64 | 258.92 | 70.04 | 0 | 20.84 | -66.99 | -0.84 | 0 | 3.04 | -68.31 | 58.12 | 23.61 | 40.42 | 8.86 | 29.17 | 82.65 | 0 | 0 | 151.11 | 103.81 |
| 2021 (8) | 39.37 | 14.98 | -61.79 | 0 | 31.53 | 15.33 | 1.85 | 0 | -22.42 | 0 | 63.13 | 39.08 | -3.0 | 0 | 9.61 | -12.37 | 47.02 | 88.08 | 37.13 | 69.23 | 15.97 | 81.27 | 0 | 0 | 74.14 | -33.41 |
| 2020 (7) | 34.24 | -29.52 | -43.19 | 0 | 27.34 | 0 | -0.35 | 0 | -8.95 | 0 | 45.39 | 188.74 | -0.67 | 0 | 10.96 | 164.33 | 25.0 | -3.51 | 21.94 | 7.81 | 8.81 | 11.38 | 0 | 0 | 111.35 | -35.23 |
| 2019 (6) | 48.58 | 1941.18 | -30.84 | 0 | -3.53 | 0 | 0.11 | 57.14 | 17.74 | 0 | 15.72 | 10.24 | 0.59 | 0 | 4.15 | -10.91 | 25.91 | 66.41 | 20.35 | 159.24 | 7.91 | 17.53 | 0 | 0 | 171.90 | 953.09 |
| 2018 (5) | 2.38 | -86.11 | -13.28 | 0 | -7.62 | 0 | 0.07 | -95.1 | -10.9 | 0 | 14.26 | 463.64 | -3.77 | 0 | 4.65 | 384.45 | 15.57 | 252.26 | 7.85 | 1.82 | 6.73 | -2.04 | 0 | 0 | 16.32 | -86.11 |
| 2017 (4) | 17.13 | 45.42 | 2.01 | 0 | -6.72 | 0 | 1.43 | 4666.67 | 19.14 | 67.75 | 2.53 | -37.38 | -0.74 | 0 | 0.96 | -28.54 | 4.42 | -61.16 | 7.71 | 35.03 | 6.87 | -13.48 | 0 | 0 | 117.49 | 36.14 |
| 2016 (3) | 11.78 | -13.06 | -0.37 | 0 | 1.92 | 0 | 0.03 | -98.25 | 11.41 | 0 | 4.04 | 40.77 | -1.42 | 0 | 1.34 | 41.23 | 11.38 | 1.7 | 5.71 | -36.41 | 7.94 | -8.94 | 0 | 0 | 86.30 | 12.73 |
| 2015 (2) | 13.55 | 10.25 | -17.35 | 0 | -17.34 | 0 | 1.71 | 0 | -3.8 | 0 | 2.87 | -63.99 | 0.02 | -98.13 | 0.95 | -59.43 | 11.19 | -30.58 | 8.98 | -15.44 | 8.72 | 0.46 | 0 | 0 | 76.55 | 20.22 |
| 2014 (1) | 12.29 | -66.59 | -6.79 | 0 | -13.88 | 0 | -0.23 | 0 | 5.5 | -79.77 | 7.97 | -21.86 | 1.07 | 122.92 | 2.35 | -5.11 | 16.12 | -17.16 | 10.62 | -11.94 | 8.68 | -1.92 | 0 | 0 | 63.68 | -63.81 |
| 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) | 23.21 | -8.91 | -36.69 | -24.04 | -191.04 | 10.83 | -13.44 | -129.35 | -194.09 | -0.29 | -196.67 | 0 | -0.83 | -104.82 | -108.56 | 9.64 | 399.48 | 53.99 | 0.2 | 42.86 | 122.47 | 7.93 | 423.48 | 122.9 | 5.89 | -38.65 | -62.86 | 6.77 | -25.85 | -26.41 | 7.62 | 2.97 | -0.65 | 0 | 0 | 0 | 161.29 | 4.64 | -25.78 |
| 23Q3 (19) | 25.48 | 375.37 | -50.78 | -8.26 | 62.56 | -222.66 | -5.86 | -4783.33 | 73.22 | 0.3 | 528.57 | -85.98 | 17.22 | 203.11 | -65.01 | 1.93 | -14.98 | -28.78 | 0.14 | -90.07 | 120.29 | 1.51 | -18.68 | -3.04 | 9.6 | 40.56 | -39.55 | 9.13 | 44.46 | -13.79 | 7.4 | -4.88 | 1.65 | 0 | 0 | 0 | 154.14 | 305.49 | -46.79 |
| 23Q2 (18) | 5.36 | -42.98 | 132.62 | -22.06 | -8.67 | -35.92 | -0.12 | 99.24 | -103.31 | -0.07 | 12.5 | 95.57 | -16.7 | -53.21 | 48.87 | 2.27 | -22.79 | -67.66 | 1.41 | 313.64 | 605.0 | 1.86 | -40.37 | -59.19 | 6.83 | 165.76 | -38.74 | 6.32 | 121.75 | -24.76 | 7.78 | 0.26 | 14.24 | 0 | 0 | 0 | 38.01 | -57.09 | 135.19 |
| 23Q1 (17) | 9.4 | -74.36 | -71.65 | -20.3 | 24.7 | -290.97 | -15.85 | -246.83 | 36.55 | -0.08 | 0 | -101.32 | -10.9 | -212.37 | -124.89 | 2.94 | -53.04 | -39.51 | -0.66 | 25.84 | -224.53 | 3.12 | -12.19 | 16.53 | 2.57 | -83.8 | -83.13 | 2.85 | -69.02 | -76.7 | 7.76 | 1.17 | 4.72 | 0 | 0 | 0 | 88.60 | -59.23 | -47.53 |
| 22Q4 (16) | 36.66 | -29.19 | 129.99 | -26.96 | -953.12 | -58.96 | -4.57 | 79.11 | -137.43 | 0 | -100.0 | -100.0 | 9.7 | -80.29 | 1050.98 | 6.26 | 131.0 | -63.24 | -0.89 | -28.99 | -74.51 | 3.56 | 127.71 | -58.83 | 15.86 | -0.13 | -8.48 | 9.2 | -13.13 | -30.09 | 7.67 | 5.36 | 37.21 | 0 | 0 | 0 | 217.31 | -24.99 | 155.62 |
| 22Q3 (15) | 51.77 | 415.09 | 286.34 | -2.56 | 84.23 | 80.34 | -21.88 | -704.42 | -290.43 | 2.14 | 235.44 | 17.58 | 49.21 | 250.67 | 12850.0 | 2.71 | -61.4 | -81.08 | -0.69 | -445.0 | 32.35 | 1.56 | -65.77 | -79.55 | 15.88 | 42.42 | 3.25 | 10.59 | 26.07 | -5.36 | 7.28 | 6.9 | 63.23 | 0 | 0 | 0 | 289.70 | 368.19 | 238.35 |
| 22Q2 (14) | -16.43 | -149.55 | -259.67 | -16.23 | -252.68 | 18.56 | 3.62 | 114.49 | 996.97 | -1.58 | -125.99 | -685.19 | -32.66 | -174.58 | -238.8 | 7.02 | 44.44 | -56.56 | 0.2 | -62.26 | 124.1 | 4.56 | 70.28 | -55.5 | 11.15 | -26.79 | 19.38 | 8.4 | -31.32 | -4.22 | 6.81 | -8.1 | 120.39 | 0 | 0 | 0 | -108.02 | -163.98 | -224.5 |
| 22Q1 (13) | 33.16 | 108.03 | 12853.85 | 10.63 | 162.68 | 189.48 | -24.98 | -304.59 | -433.51 | 6.08 | 30300.0 | 2351.85 | 43.79 | 4393.14 | 460.71 | 4.86 | -71.46 | -68.89 | 0.53 | 203.92 | 184.13 | 2.68 | -68.98 | -80.24 | 15.23 | -12.12 | 206.44 | 12.23 | -7.07 | 204.99 | 7.41 | 32.56 | 162.77 | 0 | 0 | 0 | 168.84 | 98.6 | 4535.27 |
| 21Q4 (12) | 15.94 | 18.96 | -16.59 | -16.96 | -30.26 | 19.43 | 12.21 | 6.27 | -39.34 | 0.02 | -98.9 | 108.7 | -1.02 | -368.42 | 47.42 | 17.03 | 18.92 | -34.88 | -0.51 | 50.0 | -5000.0 | 8.64 | 13.13 | -60.38 | 17.33 | 12.68 | 147.93 | 13.16 | 17.61 | 77.84 | 5.59 | 25.34 | 136.86 | 0 | 0 | 0 | 85.01 | -0.71 | -56.58 |
| 21Q3 (11) | 13.4 | 30.22 | -10.49 | -13.02 | 34.67 | 20.85 | 11.49 | 3381.82 | 256.75 | 1.82 | 574.07 | 970.59 | 0.38 | 103.94 | 125.68 | 14.32 | -11.39 | 33.33 | -1.02 | -22.89 | -21.43 | 7.64 | -25.53 | -18.36 | 15.38 | 64.67 | 107.28 | 11.19 | 27.59 | 44.2 | 4.46 | 44.34 | 100.9 | 0 | 0 | 0 | 85.62 | -1.31 | -42.92 |
| 21Q2 (10) | 10.29 | 4057.69 | 237.38 | -19.93 | -67.76 | -527.68 | 0.33 | -95.59 | -97.42 | 0.27 | 200.0 | 179.41 | -9.64 | 20.59 | -240.64 | 16.16 | 3.46 | 615.04 | -0.83 | -31.75 | 71.18 | 10.26 | -24.41 | 335.29 | 9.34 | 87.93 | 34.78 | 8.77 | 118.7 | 69.31 | 3.09 | 9.57 | 42.4 | 0 | 0 | 0 | 86.76 | 2379.18 | 185.14 |
| 21Q1 (9) | -0.26 | -101.36 | -103.4 | -11.88 | 43.56 | -9.29 | 7.49 | -62.79 | 332.95 | -0.27 | -17.39 | -775.0 | -12.14 | -525.77 | -277.02 | 15.62 | -40.27 | 1048.53 | -0.63 | -6200.0 | 75.68 | 13.57 | -37.8 | 732.86 | 4.97 | -28.9 | 35.42 | 4.01 | -45.81 | 149.07 | 2.82 | 19.49 | 37.56 | 0 | 0 | 0 | -3.81 | -101.94 | -101.82 |
| 20Q4 (8) | 19.11 | 27.66 | 18.4 | -21.05 | -27.96 | -39.77 | 20.13 | 374.62 | 3494.64 | -0.23 | -235.29 | -53.33 | -1.94 | -31.08 | -279.63 | 26.15 | 143.48 | 929.53 | -0.01 | 98.81 | 99.5 | 21.81 | 133.14 | 735.44 | 6.99 | -5.8 | 11.31 | 7.4 | -4.64 | 18.21 | 2.36 | 6.31 | 18.59 | 0 | 0 | 0 | 195.80 | 30.53 | 0.08 |
| 20Q3 (7) | 14.97 | 299.87 | -11.99 | -16.45 | -453.0 | -205.76 | -7.33 | -157.22 | 20.5 | 0.17 | 150.0 | -59.52 | -1.48 | 47.7 | -112.73 | 10.74 | 375.22 | 86.78 | -0.84 | 70.83 | -180.77 | 9.36 | 297.06 | 65.84 | 7.42 | 7.07 | -15.3 | 7.76 | 49.81 | 67.24 | 2.22 | 2.3 | 12.69 | 0 | 0 | 0 | 150.00 | 247.2 | -41.71 |
| 20Q2 (6) | -7.49 | -197.91 | -204.76 | 4.66 | 142.87 | 233.14 | 12.81 | 640.46 | 193.81 | -0.34 | -950.0 | -3300.0 | -2.83 | 12.11 | -177.53 | 2.26 | 66.18 | -12.06 | -2.88 | -11.2 | -46.94 | 2.36 | 44.64 | -12.55 | 6.93 | 88.83 | 5.8 | 5.18 | 221.74 | 11.16 | 2.17 | 5.85 | 9.05 | 0 | 0 | 0 | -101.90 | -148.75 | -194.78 |
| 20Q1 (5) | 7.65 | -52.6 | -7.72 | -10.87 | 27.82 | -57.76 | 1.73 | 208.93 | 121.79 | 0.04 | 126.67 | 125.0 | -3.22 | -398.15 | -330.0 | 1.36 | -46.46 | 325.0 | -2.59 | -30.15 | -153.92 | 1.63 | -37.61 | 330.09 | 3.67 | -41.56 | -15.05 | 1.61 | -74.28 | -66.46 | 2.05 | 3.02 | 4.59 | 0 | 0 | 0 | 209.02 | 6.84 | 70.44 |
| 19Q4 (4) | 16.14 | -5.11 | 0.0 | -15.06 | -179.93 | 0.0 | 0.56 | 106.07 | 0.0 | -0.15 | -135.71 | 0.0 | 1.08 | -90.71 | 0.0 | 2.54 | -55.83 | 0.0 | -1.99 | -291.35 | 0.0 | 2.61 | -53.72 | 0.0 | 6.28 | -28.31 | 0.0 | 6.26 | 34.91 | 0.0 | 1.99 | 1.02 | 0.0 | 0 | 0 | 0.0 | 195.64 | -23.98 | 0.0 |
| 19Q3 (3) | 17.01 | 137.9 | 0.0 | -5.38 | -53.71 | 0.0 | -9.22 | -311.47 | 0.0 | 0.42 | 4300.0 | 0.0 | 11.63 | 218.63 | 0.0 | 5.75 | 123.74 | 0.0 | 1.04 | 153.06 | 0.0 | 5.64 | 109.38 | 0.0 | 8.76 | 33.74 | 0.0 | 4.64 | -0.43 | 0.0 | 1.97 | -1.01 | 0.0 | 0 | 0 | 0.0 | 257.34 | 139.34 | 0.0 |
| 19Q2 (2) | 7.15 | -13.75 | 0.0 | -3.5 | 49.2 | 0.0 | 4.36 | 458.97 | 0.0 | -0.01 | 93.75 | 0.0 | 3.65 | 160.71 | 0.0 | 2.57 | 703.12 | 0.0 | -1.96 | -92.16 | 0.0 | 2.69 | 611.34 | 0.0 | 6.55 | 51.62 | 0.0 | 4.66 | -2.92 | 0.0 | 1.99 | 1.53 | 0.0 | 0 | 0 | 0.0 | 107.52 | -12.32 | 0.0 |
| 19Q1 (1) | 8.29 | 0.0 | 0.0 | -6.89 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 4.32 | 0.0 | 0.0 | 4.8 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 122.63 | 0.0 | 0.0 |
