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) | 71.44 | 0 | -33.44 | 0 | 1.46 | -98.22 | 19.73 | 33.67 | 38.0 | 0 | 30.32 | -15.59 | -1.37 | 0 | 2.74 | -27.42 | 46.71 | 44.26 | 38.03 | 21.81 | 19.17 | 14.38 | 1.68 | 47.37 | 121.33 | 0 |
| 2022 (9) | -34.15 | 0 | -38.19 | 0 | 81.87 | 94.05 | 14.76 | 393.65 | -72.34 | 0 | 35.92 | 48.55 | -0.53 | 0 | 3.77 | 4.84 | 32.38 | 267.54 | 31.22 | 153.41 | 16.76 | 16.47 | 1.14 | -4.2 | -69.52 | 0 |
| 2021 (8) | -35.66 | 0 | -20.4 | 0 | 42.19 | 0 | 2.99 | -54.0 | -56.06 | 0 | 24.18 | 86.14 | -2.05 | 0 | 3.60 | 73.46 | 8.81 | -40.15 | 12.32 | -16.02 | 14.39 | -1.84 | 1.19 | 2.59 | -127.81 | 0 |
| 2020 (7) | 35.62 | -22.6 | -19.34 | 0 | -2.06 | 0 | 6.5 | 441.67 | 16.28 | -35.47 | 12.99 | -32.94 | -2.57 | 0 | 2.07 | -33.38 | 14.72 | -7.71 | 14.67 | 0.41 | 14.66 | 17.19 | 1.16 | -40.51 | 116.83 | -26.2 |
| 2019 (6) | 46.02 | 475.97 | -20.79 | 0 | -16.01 | 0 | 1.2 | -78.8 | 25.23 | 1538.31 | 19.37 | 3.25 | 0 | 0 | 3.11 | -7.02 | 15.95 | -20.88 | 14.61 | -24.26 | 12.51 | 13.21 | 1.95 | 107.45 | 158.31 | 519.76 |
| 2018 (5) | 7.99 | -53.06 | -6.45 | 0 | -14.25 | 0 | 5.66 | 0 | 1.54 | -69.14 | 18.76 | 180.42 | 0 | 0 | 3.35 | 184.62 | 20.16 | -21.28 | 19.29 | -6.54 | 11.05 | -5.15 | 0.94 | 70.91 | 25.54 | -50.71 |
| 2017 (4) | 17.02 | -50.52 | -12.03 | 0 | -9.78 | 0 | -0.92 | 0 | 4.99 | -22.4 | 6.69 | -60.37 | 0 | 0 | 1.18 | -63.23 | 25.61 | -4.33 | 20.64 | 1.03 | 11.65 | -8.98 | 0.55 | -9.84 | 51.83 | -49.02 |
| 2016 (3) | 34.4 | 119.39 | -27.97 | 0 | 5.46 | 0 | 5.69 | -30.1 | 6.43 | 0 | 16.88 | -23.83 | 0 | 0 | 3.20 | -24.69 | 26.77 | 14.01 | 20.43 | 3.55 | 12.8 | 16.05 | 0.61 | -3.17 | 101.65 | 103.5 |
| 2015 (2) | 15.68 | 10.11 | -17.37 | 0 | -8.45 | 0 | 8.14 | 0 | -1.69 | 0 | 22.16 | 101.27 | 0.22 | 266.67 | 4.25 | 55.54 | 23.48 | 37.39 | 19.73 | 43.39 | 11.03 | 19.76 | 0.63 | -16.0 | 49.95 | -16.79 |
| 2014 (1) | 14.24 | -65.71 | -0.13 | 0 | -26.75 | 0 | -1.16 | 0 | 14.11 | -40.29 | 11.01 | 68.87 | 0.06 | 0 | 2.73 | 53.48 | 17.09 | -4.15 | 13.76 | -9.35 | 9.21 | 1.43 | 0.75 | -3.85 | 60.03 | -63.8 |
| 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) | -6.44 | -119.14 | -1047.06 | -10.47 | -1442.31 | -1.06 | 45.58 | 263.08 | 54.51 | 12.81 | 215.52 | 6.22 | -16.91 | -149.11 | -74.69 | 8.23 | -7.84 | -18.43 | -0.38 | -216.67 | -174.51 | 2.77 | -9.31 | -20.06 | 13.05 | -12.77 | 10.97 | 8.69 | -38.46 | -15.63 | 5.18 | 3.81 | 15.88 | 0.5 | 21.95 | 100.0 | -44.82 | -126.0 | -1089.9 |
| 23Q3 (19) | 33.65 | 12.28 | 398.58 | 0.78 | 104.8 | 106.35 | -27.95 | -200.86 | -215.54 | 4.06 | -73.69 | -40.12 | 34.43 | 151.13 | 246.2 | 8.93 | 31.71 | -34.58 | -0.12 | 69.23 | -104.9 | 3.06 | 20.06 | -40.58 | 14.96 | 43.3 | 23.33 | 14.12 | 49.26 | 14.7 | 4.99 | 10.64 | 20.82 | 0.41 | 5.13 | 32.26 | 172.39 | -17.4 | 356.21 |
| 23Q2 (18) | 29.97 | 110.17 | 230.36 | -16.26 | -117.38 | -106.08 | -9.29 | -35.23 | -147.79 | 15.43 | 222.75 | 455.04 | 13.71 | 102.21 | 144.4 | 6.78 | 6.44 | 6.94 | -0.39 | 17.02 | 81.52 | 2.55 | 1.0 | -18.97 | 10.44 | 26.39 | 71.15 | 9.46 | 64.52 | 69.23 | 4.51 | 0.45 | 8.67 | 0.39 | 5.41 | 44.44 | 208.70 | 55.28 | 190.87 |
| 23Q1 (17) | 14.26 | 1997.06 | 2601.75 | -7.48 | 27.8 | 2.35 | -6.87 | -123.29 | -178.6 | -12.57 | -204.23 | -83.24 | 6.78 | 170.04 | 182.38 | 6.37 | -36.87 | 9.08 | -0.47 | -192.16 | 65.94 | 2.52 | -27.3 | -16.01 | 8.26 | -29.76 | 245.61 | 5.75 | -44.17 | 90.4 | 4.49 | 0.45 | 12.25 | 0.37 | 48.0 | 19.35 | 134.40 | 2868.69 | 1828.36 |
| 22Q4 (16) | 0.68 | 106.03 | 112.48 | -10.36 | 15.64 | -28.38 | 29.5 | 21.95 | 89.35 | 12.06 | 77.88 | 87.27 | -9.68 | 58.9 | 28.4 | 10.09 | -26.08 | 50.82 | 0.51 | -79.18 | 146.36 | 3.47 | -32.59 | -1.23 | 11.76 | -3.05 | 503.08 | 10.3 | -16.33 | 210.24 | 4.47 | 8.23 | 25.56 | 0.25 | -19.35 | -26.47 | 4.53 | 106.73 | 106.0 |
| 22Q3 (15) | -11.27 | 50.98 | 44.84 | -12.28 | -55.64 | -109.2 | 24.19 | 24.43 | 16.75 | 6.78 | 143.88 | 1097.06 | -23.55 | 23.74 | 10.46 | 13.65 | 115.3 | 166.08 | 2.45 | 216.11 | 1120.83 | 5.14 | 63.73 | 73.8 | 12.13 | 98.85 | 381.35 | 12.31 | 120.21 | 268.56 | 4.13 | -0.48 | 15.36 | 0.31 | 14.81 | 0.0 | -67.28 | 70.7 | 76.19 |
| 22Q2 (14) | -22.99 | -3933.33 | -209.01 | -7.89 | -3.0 | -106.01 | 19.44 | 122.43 | 812.68 | 2.78 | 140.52 | 6.51 | -30.88 | -275.21 | -174.0 | 6.34 | 8.56 | 0.48 | -2.11 | -52.9 | -711.54 | 3.14 | 4.69 | -22.8 | 6.1 | 155.23 | 269.7 | 5.59 | 85.1 | 91.44 | 4.15 | 3.75 | 14.96 | 0.27 | -12.9 | 0.0 | -229.67 | -2853.48 | -109.91 |
| 22Q1 (13) | -0.57 | 89.54 | 75.64 | -7.66 | 5.08 | -191.25 | 8.74 | -43.9 | 133.07 | -6.86 | -206.52 | -27.51 | -8.23 | 39.13 | -65.59 | 5.84 | -12.71 | -3.63 | -1.38 | -25.45 | -200.0 | 3.00 | -14.51 | -24.0 | 2.39 | 22.56 | -11.15 | 3.02 | -9.04 | 10.22 | 4.0 | 12.36 | 9.89 | 0.31 | -8.82 | 10.71 | -7.78 | 89.7 | 77.87 |
| 21Q4 (12) | -5.45 | 73.32 | -115.01 | -8.07 | -37.48 | 28.77 | 15.58 | -24.81 | 184.26 | 6.44 | 1047.06 | -16.9 | -13.52 | 48.59 | -154.12 | 6.69 | 30.41 | 64.37 | -1.1 | -358.33 | -74.6 | 3.51 | 18.62 | 47.48 | 1.95 | -22.62 | -40.18 | 3.32 | -0.6 | -2.64 | 3.56 | -0.56 | -2.47 | 0.34 | 9.68 | 30.77 | -75.48 | 73.29 | -115.22 |
| 21Q3 (11) | -20.43 | -174.6 | -210.49 | -5.87 | -53.26 | -19.55 | 20.72 | 872.77 | 1196.3 | -0.68 | -126.05 | -148.57 | -26.3 | -133.36 | -293.67 | 5.13 | -18.7 | 44.51 | -0.24 | 7.69 | 87.63 | 2.96 | -27.27 | 42.66 | 2.52 | 52.73 | -53.07 | 3.34 | 14.38 | -29.54 | 3.58 | -0.83 | -4.79 | 0.31 | 14.81 | 10.71 | -282.57 | -158.27 | -234.18 |
| 21Q2 (10) | -7.44 | -217.95 | 61.92 | -3.83 | -45.63 | -203.97 | 2.13 | -43.2 | -83.85 | 2.61 | 148.51 | -34.59 | -11.27 | -126.76 | 45.82 | 6.31 | 4.13 | 104.87 | -0.26 | 43.48 | 0 | 4.07 | 3.06 | 99.28 | 1.65 | -38.66 | -55.76 | 2.92 | 6.57 | -27.18 | 3.61 | -0.82 | -2.17 | 0.27 | -3.57 | -6.9 | -109.41 | -211.4 | 55.26 |
| 21Q1 (9) | -2.34 | -106.44 | -750.0 | -2.63 | 76.79 | -42.16 | 3.75 | 120.28 | -26.9 | -5.38 | -169.42 | -0.37 | -4.97 | -119.9 | -233.56 | 6.06 | 48.89 | 164.63 | -0.46 | 26.98 | 0 | 3.95 | 65.89 | 130.52 | 2.69 | -17.48 | 13.5 | 2.74 | -19.65 | 8.73 | 3.64 | -0.27 | 2.54 | 0.28 | 7.69 | -17.65 | -35.14 | -107.08 | -725.6 |
| 20Q4 (8) | 36.31 | 96.38 | 112.96 | -11.33 | -130.75 | 3.41 | -18.49 | -878.31 | -149.53 | 7.75 | 453.57 | 82.78 | 24.98 | 83.95 | 369.55 | 4.07 | 14.65 | -45.0 | -0.63 | 67.53 | 0 | 2.38 | 14.74 | -48.34 | 3.26 | -39.29 | -1.81 | 3.41 | -28.06 | 23.55 | 3.65 | -2.93 | 9.94 | 0.26 | -7.14 | -39.53 | 496.04 | 135.54 | 89.4 |
| 20Q3 (7) | 18.49 | 194.63 | -25.77 | -4.91 | -289.68 | -2.72 | -1.89 | -114.33 | 77.45 | 1.4 | -64.91 | 536.36 | 13.58 | 165.29 | -32.54 | 3.55 | 15.26 | -15.88 | -1.94 | 0 | 0 | 2.08 | 1.6 | -12.77 | 5.37 | 43.97 | -5.95 | 4.74 | 18.2 | -15.05 | 3.76 | 1.9 | 22.08 | 0.28 | -3.45 | -33.33 | 210.59 | 186.11 | -23.24 |
| 20Q2 (6) | -19.54 | -5527.78 | -415.16 | -1.26 | 31.89 | 3.08 | 13.19 | 157.12 | 14755.56 | 3.99 | 174.44 | 1230.0 | -20.8 | -1295.97 | -524.49 | 3.08 | 34.5 | -9.68 | 0 | 0 | 0 | 2.04 | 19.21 | -11.37 | 3.73 | 57.38 | -6.05 | 4.01 | 59.13 | 6.37 | 3.69 | 3.94 | 19.81 | 0.29 | -14.71 | -50.0 | -244.56 | -4454.45 | -393.07 |
| 20Q1 (5) | 0.36 | -97.89 | 116.82 | -1.85 | 84.23 | 38.13 | 5.13 | 169.23 | 4046.15 | -5.36 | -226.42 | -50.99 | -1.49 | -128.01 | 70.96 | 2.29 | -69.05 | -47.24 | 0 | 0 | 0 | 1.71 | -62.82 | -46.13 | 2.37 | -28.61 | -19.66 | 2.52 | -8.7 | 0.8 | 3.55 | 6.93 | 17.55 | 0.34 | -20.93 | -35.85 | 5.62 | -97.86 | 115.88 |
| 19Q4 (4) | 17.05 | -31.55 | 0.0 | -11.73 | -145.4 | 0.0 | -7.41 | 11.58 | 0.0 | 4.24 | 1827.27 | 0.0 | 5.32 | -73.57 | 0.0 | 7.4 | 75.36 | 0.0 | 0 | 0 | 0.0 | 4.61 | 93.72 | 0.0 | 3.32 | -41.86 | 0.0 | 2.76 | -50.54 | 0.0 | 3.32 | 7.79 | 0.0 | 0.43 | 2.38 | 0.0 | 261.90 | -4.53 | 0.0 |
| 19Q3 (3) | 24.91 | 301.77 | 0.0 | -4.78 | -267.69 | 0.0 | -8.38 | -9211.11 | 0.0 | 0.22 | -26.67 | 0.0 | 20.13 | 310.82 | 0.0 | 4.22 | 23.75 | 0.0 | 0 | 0 | 0.0 | 2.38 | 3.22 | 0.0 | 5.71 | 43.83 | 0.0 | 5.58 | 48.01 | 0.0 | 3.08 | 0.0 | 0.0 | 0.42 | -27.59 | 0.0 | 274.34 | 228.76 | 0.0 |
| 19Q2 (2) | 6.2 | 389.72 | 0.0 | -1.3 | 56.52 | 0.0 | -0.09 | 30.77 | 0.0 | 0.3 | 108.45 | 0.0 | 4.9 | 195.52 | 0.0 | 3.41 | -21.43 | 0.0 | 0 | 0 | 0.0 | 2.30 | -27.55 | 0.0 | 3.97 | 34.58 | 0.0 | 3.77 | 50.8 | 0.0 | 3.08 | 1.99 | 0.0 | 0.58 | 9.43 | 0.0 | 83.45 | 335.91 | 0.0 |
| 19Q1 (1) | -2.14 | 0.0 | 0.0 | -2.99 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -3.55 | 0.0 | 0.0 | -5.13 | 0.0 | 0.0 | 4.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 2.95 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | -35.37 | 0.0 | 0.0 |
