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) | 42.98 | 182.21 | -13.25 | 0 | -31.22 | 0 | -1.87 | 0 | 29.73 | 21.35 | 4.61 | -28.97 | 0 | 0 | 2.76 | -23.42 | 25.04 | -47.21 | 18.58 | -48.53 | 3.72 | 4.49 | 0.75 | 56.25 | 186.46 | 391.44 |
| 2022 (9) | 15.23 | -81.92 | 9.27 | 0 | -48.78 | 0 | -3.28 | 0 | 24.5 | -36.45 | 6.49 | -22.37 | 0 | 0 | 3.60 | -4.16 | 47.43 | -41.85 | 36.1 | -39.89 | 3.56 | 11.6 | 0.48 | 14.29 | 37.94 | -71.32 |
| 2021 (8) | 84.22 | 176.95 | -45.67 | 0 | -14.7 | 0 | 8.44 | 837.78 | 38.55 | 87.96 | 8.36 | 117.14 | 0 | 0 | 3.76 | 34.69 | 81.57 | 242.3 | 60.06 | 333.65 | 3.19 | 9.25 | 0.42 | 27.27 | 132.28 | -25.62 |
| 2020 (7) | 30.41 | -10.69 | -9.9 | 0 | 6.34 | 0 | 0.9 | 0 | 20.51 | 9.45 | 3.85 | 50.39 | 0 | 0 | 2.79 | 50.37 | 23.83 | 14.24 | 13.85 | 12.51 | 2.92 | 14.06 | 0.33 | 3.12 | 177.84 | -20.67 |
| 2019 (6) | 34.05 | 226.78 | -15.31 | 0 | -9.69 | 0 | 0 | 0 | 18.74 | 155.31 | 2.56 | 17.43 | 0 | 0 | 1.85 | -12.11 | 20.86 | 100.0 | 12.31 | 46.55 | 2.56 | 31.96 | 0.32 | 10.34 | 224.16 | 128.68 |
| 2018 (5) | 10.42 | 78.12 | -3.08 | 0 | -1.08 | 0 | -0.01 | 0 | 7.34 | 114.62 | 2.18 | 11.79 | 0 | 0 | 2.11 | 2.06 | 10.43 | 22.13 | 8.4 | -3.78 | 1.94 | 15.48 | 0.29 | 20.83 | 98.02 | 78.45 |
| 2017 (4) | 5.85 | -47.77 | -2.43 | 0 | -9.73 | 0 | 0.4 | -60.78 | 3.42 | -71.55 | 1.95 | -25.0 | 0 | 0 | 2.07 | -18.96 | 8.54 | -31.46 | 8.73 | -16.22 | 1.68 | 11.26 | 0.24 | 41.18 | 54.93 | -40.66 |
| 2016 (3) | 11.2 | -18.01 | 0.82 | 0 | -8.39 | 0 | 1.02 | 0 | 12.02 | 6.28 | 2.6 | 64.56 | 0 | 0 | 2.55 | 49.64 | 12.46 | 29.39 | 10.42 | 24.79 | 1.51 | -1.31 | 0.17 | 13.33 | 92.56 | -32.04 |
| 2015 (2) | 13.66 | 15.76 | -2.35 | 0 | -5.98 | 0 | -0.21 | 0 | 11.31 | 2727.5 | 1.58 | -2.47 | 0 | 0 | 1.71 | -20.06 | 9.63 | 28.74 | 8.35 | 17.28 | 1.53 | 6.25 | 0.15 | -16.67 | 136.19 | 0.87 |
| 2014 (1) | 11.8 | 570.45 | -11.4 | 0 | 1.45 | 0 | 0 | 0 | 0.4 | 0 | 1.62 | 21.8 | 0 | 0 | 2.13 | 1.65 | 7.48 | 83.33 | 7.12 | 65.97 | 1.44 | -3.36 | 0.18 | -5.26 | 135.01 | 357.96 |
| 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) | 11.73 | 42.35 | 28.2 | -7.73 | 50.32 | 10.22 | 1.92 | 106.68 | 1380.0 | 0.58 | 129.0 | 427.27 | 4.0 | 154.64 | 640.74 | 1.18 | -12.59 | 122.64 | 0 | 0 | 0 | 2.62 | -18.58 | 89.08 | 6.82 | -2.15 | 44.49 | 4.3 | -20.37 | 16.53 | 0.93 | 0.0 | 2.2 | 0.23 | 9.52 | 64.29 | 214.84 | 70.51 | 11.29 |
| 23Q3 (19) | 8.24 | -1.08 | 459.83 | -15.56 | -581.73 | -467.88 | -28.73 | -691.46 | 28.71 | -2.0 | 3.38 | -19.76 | -7.32 | -163.32 | -45.53 | 1.35 | 53.41 | 125.0 | 0 | 0 | 0 | 3.21 | 61.0 | 117.72 | 6.97 | -5.56 | -20.16 | 5.4 | -8.63 | -26.03 | 0.93 | 0.0 | 3.33 | 0.21 | 31.25 | 75.0 | 125.99 | 5.88 | 557.76 |
| 23Q2 (18) | 8.33 | -43.26 | 188.71 | 3.23 | -52.57 | -84.37 | -3.63 | -365.38 | 63.74 | -2.07 | -227.78 | 52.08 | 11.56 | -46.21 | 2.48 | 0.88 | -26.67 | -78.43 | 0 | 0 | 0 | 2.00 | -40.12 | -77.81 | 7.38 | 90.7 | -49.1 | 5.91 | 98.99 | -45.98 | 0.93 | 0.0 | 2.2 | 0.16 | 14.29 | 45.45 | 119.00 | -67.25 | 251.57 |
| 23Q1 (17) | 14.68 | 60.44 | -17.39 | 6.81 | 179.09 | 13720.0 | -0.78 | -420.0 | -146.43 | 1.62 | 1372.73 | -37.69 | 21.49 | 3879.63 | 21.28 | 1.2 | 126.42 | -6.98 | 0 | 0 | 0 | 3.33 | 140.88 | 44.51 | 3.87 | -18.01 | -80.13 | 2.97 | -19.51 | -79.06 | 0.93 | 2.2 | 12.05 | 0.14 | 0.0 | 27.27 | 363.37 | 88.24 | 209.18 |
| 22Q4 (16) | 9.15 | 499.56 | -57.76 | -8.61 | -214.23 | 59.08 | -0.15 | 99.63 | 79.17 | 0.11 | 106.59 | -80.7 | 0.54 | 110.74 | -12.9 | 0.53 | -11.67 | -40.45 | 0 | 0 | 0 | 1.38 | -6.25 | -5.29 | 4.72 | -45.93 | -79.83 | 3.69 | -49.45 | -79.21 | 0.91 | 1.11 | 15.19 | 0.14 | 16.67 | 40.0 | 193.04 | 801.34 | 66.12 |
| 22Q3 (15) | -2.29 | 75.61 | -107.52 | -2.74 | -113.26 | 83.33 | -40.3 | -302.6 | -147.24 | -1.67 | 61.34 | -122.45 | -5.03 | -144.59 | -135.9 | 0.6 | -85.29 | -54.89 | 0 | 0 | 0 | 1.48 | -83.59 | -26.93 | 8.73 | -39.79 | -66.22 | 7.3 | -33.27 | -61.25 | 0.9 | -1.1 | 12.5 | 0.12 | 9.09 | 33.33 | -27.52 | 64.94 | -117.83 |
| 22Q2 (14) | -9.39 | -152.84 | -147.45 | 20.67 | 41440.0 | 261.36 | -10.01 | -695.83 | -427.12 | -4.32 | -266.15 | -2641.18 | 11.28 | -36.34 | -55.78 | 4.08 | 216.28 | 537.5 | 0 | 0 | 0 | 8.99 | 289.96 | 677.73 | 14.5 | -25.56 | -30.79 | 10.94 | -22.85 | -29.87 | 0.91 | 9.64 | 13.75 | 0.11 | 0.0 | 0.0 | -78.51 | -166.8 | -165.5 |
| 22Q1 (13) | 17.77 | -17.96 | 44.24 | -0.05 | 99.76 | 99.64 | 1.68 | 333.33 | 327.03 | 2.6 | 356.14 | 900.0 | 17.72 | 2758.06 | 1214.47 | 1.29 | 44.94 | -76.46 | 0 | 0 | 0 | 2.31 | 57.87 | -82.99 | 19.48 | -16.75 | 71.18 | 14.18 | -20.11 | 80.18 | 0.83 | 5.06 | 3.75 | 0.11 | 10.0 | 0.0 | 117.53 | 1.14 | -16.24 |
| 21Q4 (12) | 21.66 | -28.87 | 42.03 | -21.04 | -27.98 | -450.67 | -0.72 | 95.58 | 74.83 | 0.57 | -92.34 | 152.78 | 0.62 | -95.57 | -97.08 | 0.89 | -33.08 | -56.59 | 0 | 0 | 0 | 1.46 | -27.67 | -70.55 | 23.4 | -9.44 | 183.64 | 17.75 | -5.79 | 265.23 | 0.79 | -1.25 | 8.22 | 0.1 | 11.11 | 0.0 | 116.20 | -24.71 | -56.64 |
| 21Q3 (11) | 30.45 | 53.87 | 83.99 | -16.44 | -387.41 | -387.83 | -16.3 | -632.68 | 2.86 | 7.44 | 4276.47 | 304.35 | 14.01 | -45.08 | 6.3 | 1.33 | 107.81 | 125.42 | 0 | 0 | 0 | 2.02 | 74.65 | 33.08 | 25.84 | 23.34 | 313.44 | 18.84 | 20.77 | 496.2 | 0.8 | 0.0 | 8.11 | 0.09 | -18.18 | 12.5 | 154.33 | 28.75 | -62.89 |
| 21Q2 (10) | 19.79 | 60.63 | 761.87 | 5.72 | 141.12 | 143.17 | 3.06 | 513.51 | -87.31 | 0.17 | -34.62 | 194.44 | 25.51 | 1704.4 | 257.08 | 0.64 | -88.32 | 8.47 | 0 | 0 | 0 | 1.16 | -91.47 | -48.16 | 20.95 | 84.09 | 423.75 | 15.6 | 98.22 | 434.25 | 0.8 | 0.0 | 11.11 | 0.11 | 0.0 | 57.14 | 119.87 | -14.58 | 248.73 |
| 21Q1 (9) | 12.32 | -19.21 | 670.0 | -13.91 | -331.83 | -2059.15 | -0.74 | 74.13 | -140.0 | 0.26 | 124.07 | -16.13 | -1.59 | -107.48 | -168.83 | 5.48 | 167.32 | 783.87 | 0 | 0 | 0 | 13.55 | 173.27 | 586.24 | 11.38 | 37.94 | 113.51 | 7.87 | 61.93 | 170.45 | 0.8 | 9.59 | 9.59 | 0.11 | 10.0 | 57.14 | 140.32 | -47.64 | 225.36 |
| 20Q4 (8) | 15.25 | -7.85 | 158.04 | 6.0 | 278.04 | 190.77 | -2.86 | 82.96 | -428.74 | -1.08 | -158.7 | -285.71 | 21.25 | 61.23 | 3135.71 | 2.05 | 247.46 | 141.18 | 0 | 0 | 0 | 4.96 | 226.86 | 117.83 | 8.25 | 32.0 | 52.21 | 4.86 | 53.8 | 58.82 | 0.73 | -1.35 | 4.29 | 0.1 | 25.0 | 25.0 | 268.01 | -35.55 | 74.14 |
| 20Q3 (7) | 16.55 | 653.51 | 14.14 | -3.37 | 74.57 | -209.17 | -16.78 | -169.57 | -107.67 | 1.84 | 1122.22 | 736.36 | 13.18 | 181.16 | -1.72 | 0.59 | 0.0 | -22.37 | 0 | 0 | 0 | 1.52 | -31.97 | -20.13 | 6.25 | 56.25 | -5.3 | 3.16 | 8.22 | -18.35 | 0.74 | 2.78 | 15.62 | 0.08 | 14.29 | 0.0 | 415.83 | 615.96 | 31.63 |
| 20Q2 (6) | -2.99 | -286.88 | -127.43 | -13.25 | -1966.2 | -121.2 | 24.12 | 1203.78 | 3928.57 | -0.18 | -158.06 | 80.0 | -16.24 | -803.03 | -430.75 | 0.59 | -4.84 | 13.46 | 0 | 0 | 0 | 2.23 | 12.93 | 50.48 | 4.0 | -24.95 | -29.82 | 2.92 | 0.34 | -12.84 | 0.72 | -1.37 | 18.03 | 0.07 | 0.0 | -12.5 | -80.59 | -286.87 | -129.87 |
| 20Q1 (5) | 1.6 | -72.93 | -41.39 | 0.71 | 110.74 | 168.93 | 1.85 | 112.64 | 175.51 | 0.31 | 210.71 | -67.71 | 2.31 | 430.0 | 35.88 | 0.62 | -27.06 | 44.19 | 0 | 0 | 0 | 1.98 | -13.26 | 17.68 | 5.33 | -1.66 | 69.75 | 2.91 | -4.9 | 43.35 | 0.73 | 4.29 | 19.67 | 0.07 | -12.5 | -12.5 | 43.13 | -71.98 | -57.03 |
| 19Q4 (4) | 5.91 | -59.24 | 0.0 | -6.61 | -506.42 | 0.0 | 0.87 | 110.77 | 0.0 | -0.28 | -227.27 | 0.0 | -0.7 | -105.22 | 0.0 | 0.85 | 11.84 | 0.0 | 0 | 0 | 0.0 | 2.28 | 19.84 | 0.0 | 5.42 | -17.88 | 0.0 | 3.06 | -20.93 | 0.0 | 0.7 | 9.38 | 0.0 | 0.08 | 0.0 | 0.0 | 153.91 | -51.28 | 0.0 |
| 19Q3 (3) | 14.5 | 33.03 | 0.0 | -1.09 | 81.8 | 0.0 | -8.08 | -1182.54 | 0.0 | 0.22 | 124.44 | 0.0 | 13.41 | 173.12 | 0.0 | 0.76 | 46.15 | 0.0 | 0 | 0 | 0.0 | 1.90 | 28.18 | 0.0 | 6.6 | 15.79 | 0.0 | 3.87 | 15.52 | 0.0 | 0.64 | 4.92 | 0.0 | 0.08 | 0.0 | 0.0 | 315.90 | 17.09 | 0.0 |
| 19Q2 (2) | 10.9 | 299.27 | 0.0 | -5.99 | -481.55 | 0.0 | -0.63 | 74.29 | 0.0 | -0.9 | -193.75 | 0.0 | 4.91 | 188.82 | 0.0 | 0.52 | 20.93 | 0.0 | 0 | 0 | 0.0 | 1.48 | -11.68 | 0.0 | 5.7 | 81.53 | 0.0 | 3.35 | 65.02 | 0.0 | 0.61 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 269.80 | 168.81 | 0.0 |
| 19Q1 (1) | 2.73 | 0.0 | 0.0 | -1.03 | 0.0 | 0.0 | -2.45 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 2.03 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 100.37 | 0.0 | 0.0 |
