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) | 38.75 | 120.55 | -195.08 | 0 | 149.25 | 499.88 | -1.03 | 0 | -156.33 | 0 | 23.37 | 39.02 | 0.56 | 0 | 8.39 | 26.42 | 5.38 | -18.73 | 0.46 | -92.77 | 11.51 | 22.32 | 1.98 | 890.0 | 277.78 | 152.48 |
| 2022 (9) | 17.57 | 0 | -15.03 | 0 | 24.88 | 51.71 | 5.01 | 0 | 2.54 | 0 | 16.81 | -57.96 | -0.59 | 0 | 6.64 | -63.63 | 6.62 | 58.75 | 6.36 | 5.65 | 9.41 | 20.03 | 0.2 | 17.65 | 110.02 | 0 |
| 2021 (8) | -7.47 | 0 | -4.18 | 0 | 16.4 | -48.7 | -2.28 | 0 | -11.65 | 0 | 39.99 | 35.84 | 0.04 | -84.62 | 18.26 | 30.12 | 4.17 | 6.65 | 6.02 | -54.15 | 7.84 | 35.88 | 0.17 | -56.41 | -53.24 | 0 |
| 2020 (7) | 11.99 | 25.29 | -16.89 | 0 | 31.97 | 255.22 | 1.76 | -70.62 | -4.9 | 0 | 29.44 | 93.18 | 0.26 | 0 | 14.03 | 89.49 | 3.91 | 349.43 | 13.13 | -11.58 | 5.77 | 25.43 | 0.39 | -4.88 | 62.16 | 28.99 |
| 2019 (6) | 9.57 | 0 | -9.01 | 0 | 9.0 | 608.66 | 5.99 | 0 | 0.56 | 0 | 15.24 | 134.1 | -0.08 | 0 | 7.40 | 113.05 | 0.87 | 262.5 | 14.85 | 47.76 | 4.6 | 5.75 | 0.41 | 70.83 | 48.19 | 0 |
| 2018 (5) | -4.11 | 0 | -6.02 | 0 | 1.27 | 0 | -0.52 | 0 | -10.13 | 0 | 6.51 | 35.06 | -0.3 | 0 | 3.48 | 28.35 | 0.24 | -94.17 | 10.05 | 223.15 | 4.35 | -5.43 | 0.24 | 60.0 | -28.07 | 0 |
| 2017 (4) | 2.3 | -73.74 | -13.0 | 0 | -0.43 | 0 | 0.14 | 0 | -10.7 | 0 | 4.82 | 40.12 | 0.01 | -85.71 | 2.71 | 55.45 | 4.12 | -35.12 | 3.11 | -40.31 | 4.6 | -5.74 | 0.15 | -11.76 | 29.26 | -65.73 |
| 2016 (3) | 8.76 | -56.16 | -1.47 | 0 | -7.9 | 0 | -0.88 | 0 | 7.29 | -59.04 | 3.44 | 0.88 | 0.07 | -50.0 | 1.74 | 6.43 | 6.35 | 11.8 | 5.21 | -22.35 | 4.88 | -2.01 | 0.17 | -34.62 | 85.38 | -48.93 |
| 2015 (2) | 19.98 | 98.61 | -2.18 | 0 | -12.82 | 0 | -2.74 | 0 | 17.8 | 509.59 | 3.41 | -45.18 | 0.14 | 0 | 1.64 | -36.63 | 5.68 | -37.24 | 6.71 | -39.06 | 4.98 | 7.33 | 0.26 | -43.48 | 167.20 | 167.75 |
| 2014 (1) | 10.06 | -57.39 | -7.14 | 0 | -11.13 | 0 | -0.2 | 0 | 2.92 | -83.6 | 6.22 | 21.48 | -0.24 | 0 | 2.58 | 24.06 | 9.05 | -21.24 | 11.01 | -11.78 | 4.64 | 13.45 | 0.46 | -45.24 | 62.45 | -53.95 |
| 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) | 23.94 | 78.52 | 108.72 | -26.83 | 83.11 | -44616.67 | 24.95 | 535.43 | 2250.86 | 2.86 | 31.8 | 26.55 | -2.89 | 98.01 | -125.33 | 9.24 | 61.26 | 131.0 | 0.04 | 180.0 | 107.14 | 11.21 | 86.5 | 62.97 | 2.51 | 118.26 | 45.09 | -0.71 | -198.61 | 37.72 | 3.1 | 2.31 | 13.14 | 0.88 | -10.2 | 1660.0 | 732.11 | 158.23 | 5.32 |
| 23Q3 (19) | 13.41 | 409.89 | -0.45 | -158.81 | -2735.89 | -3476.8 | -5.73 | -104.57 | -370.28 | 2.17 | 295.5 | 57.25 | -145.4 | -4795.62 | -1710.19 | 5.73 | 123.83 | 6.11 | -0.05 | -200.0 | -150.0 | 6.01 | 15.87 | -24.87 | 1.15 | 15.0 | -14.18 | 0.72 | 380.0 | -81.59 | 3.03 | 13.06 | 31.17 | 0.98 | 1533.33 | 1860.0 | 283.51 | 211.54 | 31.97 |
| 23Q2 (18) | 2.63 | 315.57 | 174.08 | -5.6 | -45.83 | -81.23 | 125.51 | 2676.77 | 1299.9 | -1.11 | 77.58 | -131.36 | -2.97 | 41.3 | 55.27 | 2.56 | -56.24 | -35.68 | 0.05 | -90.2 | -83.33 | 5.19 | -54.42 | -13.67 | 1.0 | 36.99 | -61.39 | 0.15 | -50.0 | -94.09 | 2.68 | -1.11 | 20.72 | 0.06 | 0.0 | 20.0 | 91.00 | 329.0 | 223.3 |
| 23Q1 (17) | -1.22 | -110.64 | 68.06 | -3.84 | -6300.0 | 48.39 | 4.52 | 489.66 | -86.85 | -4.95 | -319.03 | -129.17 | -5.06 | -144.35 | 55.06 | 5.85 | 46.25 | 70.55 | 0.51 | 191.07 | 264.52 | 11.38 | 65.46 | 103.71 | 0.73 | -57.8 | -24.74 | 0.3 | 126.32 | -71.7 | 2.71 | -1.09 | 26.64 | 0.06 | 20.0 | 20.0 | -39.74 | -105.72 | 66.19 |
| 22Q4 (16) | 11.47 | -14.85 | 1333.75 | -0.06 | 98.65 | 99.23 | -1.16 | -154.72 | -227.47 | 2.26 | 63.77 | 98.25 | 11.41 | 26.36 | 263.23 | 4.0 | -25.93 | -54.65 | -0.56 | -2700.0 | 0 | 6.88 | -14.03 | -50.84 | 1.73 | 29.1 | 25.36 | -1.14 | -129.16 | -220.0 | 2.74 | 18.61 | 25.11 | 0.05 | 0.0 | 25.0 | 695.15 | 223.58 | 2663.23 |
| 22Q3 (15) | 13.47 | 479.44 | 387.21 | -4.44 | -43.69 | -128.21 | 2.12 | 120.27 | 168.35 | 1.38 | -61.02 | -33.97 | 9.03 | 235.99 | -18.28 | 5.4 | 35.68 | 7.36 | -0.02 | -106.67 | 0 | 8.00 | 33.14 | -7.36 | 1.34 | -48.26 | -39.37 | 3.91 | 53.94 | 58.3 | 2.31 | 4.05 | 7.94 | 0.05 | 0.0 | 25.0 | 214.83 | 391.08 | 313.0 |
| 22Q2 (14) | -3.55 | 7.07 | -41.43 | -3.09 | 58.47 | 18.68 | -10.46 | -130.43 | -236.55 | 3.54 | 263.89 | 260.91 | -6.64 | 41.03 | -5.23 | 3.98 | 16.03 | -72.19 | 0.3 | 196.77 | 0 | 6.01 | 7.55 | -79.32 | 2.59 | 167.01 | 1226.09 | 2.54 | 139.62 | 44.32 | 2.22 | 3.74 | 22.65 | 0.05 | 0.0 | 25.0 | -73.80 | 37.21 | -6.15 |
| 22Q1 (13) | -3.82 | -577.5 | -253.7 | -7.44 | 4.49 | 10.68 | 34.37 | 3676.92 | 388.9 | -2.16 | -289.47 | 34.74 | -11.26 | -61.09 | -19.66 | 3.43 | -61.11 | -71.01 | -0.31 | 0 | -1133.33 | 5.59 | -60.07 | -77.05 | 0.97 | -29.71 | 18.29 | 1.06 | 11.58 | 26.19 | 2.14 | -2.28 | 25.88 | 0.05 | 25.0 | 25.0 | -117.54 | -567.22 | -180.79 |
| 21Q4 (12) | 0.8 | 117.06 | -88.15 | -7.79 | -149.49 | 75.02 | 0.91 | 15.19 | -93.88 | 1.14 | -45.45 | -54.4 | -6.99 | -163.26 | 71.39 | 8.82 | 75.35 | -18.03 | 0 | 0 | -100.0 | 14.00 | 62.02 | -29.15 | 1.38 | -37.56 | 962.5 | 0.95 | -61.54 | 180.51 | 2.19 | 2.34 | 31.14 | 0.04 | 0.0 | -60.0 | 25.16 | 124.94 | -97.8 |
| 21Q3 (11) | -4.69 | -86.85 | -500.85 | 15.74 | 514.21 | 187.88 | 0.79 | -89.69 | -62.38 | 2.09 | 195.0 | 3085.71 | 11.05 | 275.12 | 166.01 | 5.03 | -64.85 | -30.62 | 0 | 0 | -100.0 | 8.64 | -70.28 | -33.18 | 2.21 | 1060.87 | 15.71 | 2.47 | 40.34 | -28.61 | 2.14 | 18.23 | 38.96 | 0.04 | 0.0 | -60.0 | -100.86 | -45.06 | -539.65 |
| 21Q2 (10) | -2.51 | -132.41 | -143.2 | -3.8 | 54.38 | 49.2 | 7.66 | 8.96 | -38.47 | -2.2 | 33.53 | -200.46 | -6.31 | 32.94 | -277.84 | 14.31 | 20.96 | 218.0 | 0 | -100.0 | 0 | 29.07 | 19.37 | 227.17 | -0.23 | -128.05 | -114.29 | 1.76 | 109.52 | -83.47 | 1.81 | 6.47 | 28.37 | 0.04 | 0.0 | -60.0 | -69.53 | -66.1 | -245.52 |
| 21Q1 (9) | -1.08 | -116.0 | 37.93 | -8.33 | 73.28 | -120.99 | 7.03 | -52.76 | 175.69 | -3.31 | -232.4 | -15.73 | -9.41 | 61.48 | -124.8 | 11.83 | 9.94 | 70.46 | 0.03 | -57.14 | 200.0 | 24.35 | 23.27 | 70.67 | 0.82 | 612.5 | 49.09 | 0.84 | 171.19 | 320.0 | 1.7 | 1.8 | 47.83 | 0.04 | -60.0 | -60.0 | -41.86 | -103.66 | 65.12 |
| 20Q4 (8) | 6.75 | 476.92 | 69.17 | -31.18 | -74.09 | -157.26 | 14.88 | 608.57 | 1098.66 | 2.5 | 3671.43 | 42.05 | -24.43 | -45.94 | -200.49 | 10.76 | 48.41 | 126.05 | 0.07 | -58.82 | -86.27 | 19.75 | 52.8 | 104.43 | -0.16 | -108.38 | 84.0 | -1.18 | -134.1 | -1280.0 | 1.67 | 8.44 | 42.74 | 0.1 | 0.0 | -54.55 | 1144.07 | 4886.96 | 327.23 |
| 20Q3 (7) | 1.17 | -79.86 | -83.02 | -17.91 | -139.44 | -247.53 | 2.1 | -83.13 | 148.72 | -0.07 | -103.2 | -102.88 | -16.74 | -902.4 | -187.97 | 7.25 | 61.11 | 191.16 | 0.17 | 0 | 88.89 | 12.93 | 45.51 | 172.63 | 1.91 | 18.63 | 306.38 | 3.46 | -67.51 | -62.84 | 1.54 | 9.22 | 37.5 | 0.1 | 0.0 | 66.67 | 22.94 | -51.99 | -65.07 |
| 20Q2 (6) | 5.81 | 433.91 | 34.8 | -7.48 | -118.85 | -22.22 | 12.45 | 388.24 | 32.73 | 2.19 | 176.57 | 39.49 | -1.67 | -104.4 | 7.73 | 4.5 | -35.16 | -9.09 | 0 | -100.0 | 100.0 | 8.88 | -37.73 | -5.47 | 1.61 | 192.73 | 28.8 | 10.65 | 5225.0 | 113.0 | 1.41 | 22.61 | 20.51 | 0.1 | 0.0 | 66.67 | 47.78 | 139.82 | -30.94 |
| 20Q1 (5) | -1.74 | -143.61 | 69.04 | 39.68 | 427.39 | 1463.57 | 2.55 | 271.14 | -52.87 | -2.86 | -262.5 | -1343.48 | 37.94 | 566.67 | 544.78 | 6.94 | 45.8 | 128.29 | 0.01 | -98.04 | 102.0 | 14.27 | 47.66 | 141.24 | 0.55 | 155.0 | 292.86 | 0.2 | 100.0 | -53.49 | 1.15 | -1.71 | 0.88 | 0.1 | -54.55 | 66.67 | -120.00 | -144.81 | 65.2 |
| 19Q4 (4) | 3.99 | -42.09 | 0.0 | -12.12 | -199.84 | 0.0 | -1.49 | 65.43 | 0.0 | 1.76 | -27.57 | 0.0 | -8.13 | -142.72 | 0.0 | 4.76 | 91.16 | 0.0 | 0.51 | 466.67 | 0.0 | 9.66 | 103.78 | 0.0 | -1.0 | -312.77 | 0.0 | 0.1 | -98.93 | 0.0 | 1.17 | 4.46 | 0.0 | 0.22 | 266.67 | 0.0 | 267.79 | 307.7 | 0.0 |
| 19Q3 (3) | 6.89 | 59.86 | 0.0 | 12.14 | 298.37 | 0.0 | -4.31 | -145.95 | 0.0 | 2.43 | 54.78 | 0.0 | 19.03 | 1151.38 | 0.0 | 2.49 | -49.7 | 0.0 | 0.09 | 152.94 | 0.0 | 4.74 | -49.54 | 0.0 | 0.47 | -62.4 | 0.0 | 9.31 | 86.2 | 0.0 | 1.12 | -4.27 | 0.0 | 0.06 | 0.0 | 0.0 | 65.68 | -5.06 | 0.0 |
| 19Q2 (2) | 4.31 | 176.69 | 0.0 | -6.12 | -110.31 | 0.0 | 9.38 | 73.38 | 0.0 | 1.57 | 582.61 | 0.0 | -1.81 | 78.78 | 0.0 | 4.95 | 62.83 | 0.0 | -0.17 | 66.0 | 0.0 | 9.40 | 58.9 | 0.0 | 1.25 | 792.86 | 0.0 | 5.0 | 1062.79 | 0.0 | 1.17 | 2.63 | 0.0 | 0.06 | 0.0 | 0.0 | 69.18 | 120.07 | 0.0 |
| 19Q1 (1) | -5.62 | 0.0 | 0.0 | -2.91 | 0.0 | 0.0 | 5.41 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -8.53 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 5.91 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -344.79 | 0.0 | 0.0 |
