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) | 106.26 | 76.19 | -83.3 | 0 | -12.05 | 0 | 0.08 | 0 | 22.96 | -2.75 | 24.43 | -21.22 | 0.02 | -60.0 | 9.01 | -12.68 | 72.85 | -20.81 | 78.14 | -21.17 | 11.97 | 47.23 | 1.83 | -9.85 | 115.58 | 109.42 |
| 2022 (9) | 60.31 | 28.59 | -36.7 | 0 | -25.38 | 0 | -3.54 | 0 | 23.61 | 0 | 31.01 | 69.27 | 0.05 | -86.49 | 10.32 | 10.65 | 91.99 | 204.3 | 99.12 | 92.47 | 8.13 | 38.74 | 2.03 | -57.53 | 55.19 | -26.88 |
| 2021 (8) | 46.9 | -4.62 | -80.18 | 0 | -0.94 | 0 | -4.49 | 0 | -33.28 | 0 | 18.32 | 142.33 | 0.37 | -96.26 | 9.32 | 89.45 | 30.23 | 63.67 | 51.5 | 42.94 | 5.86 | -15.44 | 4.78 | -0.42 | 75.47 | -26.69 |
| 2020 (7) | 49.17 | 56.34 | 18.77 | 0 | -12.56 | 0 | 0.53 | 0 | 67.94 | 0 | 7.56 | 37.45 | 9.89 | 377.78 | 4.92 | 21.7 | 18.47 | 229.82 | 36.03 | 16.83 | 6.93 | -11.72 | 4.8 | 3.67 | 102.95 | 41.81 |
| 2019 (6) | 31.45 | 10.2 | -41.46 | 0 | 6.08 | 0 | -1.68 | 0 | -10.01 | 0 | 5.5 | -4.35 | 2.07 | 0 | 4.04 | -0.08 | 5.6 | 22.54 | 30.84 | 17.98 | 7.85 | 14.77 | 4.63 | 9.98 | 72.60 | -5.4 |
| 2018 (5) | 28.54 | -48.25 | -67.82 | 0 | -2.03 | 0 | -5.46 | 0 | -39.28 | 0 | 5.75 | 73.19 | -1.54 | 0 | 4.05 | 85.31 | 4.57 | -58.53 | 26.14 | 25.79 | 6.84 | -10.0 | 4.21 | 3.44 | 76.74 | -54.85 |
| 2017 (4) | 55.15 | 14.23 | -4.22 | 0 | -18.02 | 0 | -6.04 | 0 | 50.93 | 3.81 | 3.32 | 9.57 | 0.4 | 166.67 | 2.18 | 0.94 | 11.02 | 1706.56 | 20.78 | 8.91 | 7.6 | -14.89 | 4.07 | -2.63 | 169.95 | 13.31 |
| 2016 (3) | 48.28 | 96.26 | 0.78 | -92.74 | -26.57 | 0 | -4.75 | 0 | 49.06 | 38.78 | 3.03 | -18.11 | 0.15 | 0 | 2.16 | -22.2 | 0.61 | 0 | 19.08 | 253.99 | 8.93 | -28.67 | 4.18 | 0.97 | 149.98 | 34.44 |
| 2015 (2) | 24.6 | -41.44 | 10.75 | 47.06 | -49.16 | 0 | -30.7 | 0 | 35.35 | -28.33 | 3.7 | -33.09 | -0.25 | 0 | 2.78 | -32.13 | -4.49 | 0 | 5.39 | 4046.15 | 12.52 | -18.12 | 4.14 | -4.61 | 111.56 | -47.52 |
| 2014 (1) | 42.01 | 43.72 | 7.31 | 0 | -17.98 | 0 | -8.83 | 0 | 49.32 | 133.97 | 5.53 | -49.5 | 0.2 | -48.72 | 4.10 | -29.27 | -13.89 | 0 | 0.13 | -55.17 | 15.29 | -4.26 | 4.34 | -5.86 | 212.60 | 51.8 |
| 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) | 9.92 | -62.51 | 4.31 | -23.66 | -101.88 | -11.76 | 3.52 | 117.21 | 166.29 | 2.41 | 412.99 | 70.92 | -13.74 | -193.22 | -17.84 | 5.23 | -23.43 | -68.61 | -0.05 | -118.52 | 80.77 | 8.97 | -10.46 | -54.02 | 15.12 | -21.7 | -41.37 | 12.39 | -48.38 | -32.55 | 3.47 | 14.52 | 47.03 | 0.39 | -17.02 | -25.0 | 61.05 | -36.55 | 36.41 |
| 23Q3 (19) | 26.46 | -20.16 | -7.48 | -11.72 | 43.11 | -1675.76 | -20.45 | -45.34 | -78.92 | -0.77 | 12.5 | 17.2 | 14.74 | 17.54 | -47.24 | 6.83 | 34.98 | 9.81 | 0.27 | 775.0 | 17.39 | 10.01 | 43.19 | 30.46 | 19.31 | -4.88 | -40.11 | 24.0 | -0.87 | -43.4 | 3.03 | 5.21 | 46.38 | 0.47 | 2.17 | -7.84 | 96.22 | -20.01 | 51.32 |
| 23Q2 (18) | 33.14 | -9.82 | 108.17 | -20.6 | 24.6 | -342.92 | -14.07 | -174.21 | 48.12 | -0.88 | -29.41 | 76.9 | 12.54 | 32.98 | -48.61 | 5.06 | -30.78 | -6.47 | -0.04 | 76.47 | -157.14 | 6.99 | -30.84 | -3.68 | 20.3 | 12.03 | 2.99 | 24.21 | 37.95 | 1.98 | 2.88 | 11.2 | 46.94 | 0.46 | -9.8 | -8.0 | 120.29 | -32.41 | 97.97 |
| 23Q1 (17) | 36.75 | 286.44 | 485.19 | -27.32 | -29.05 | -16.95 | 18.96 | 457.06 | 2.54 | -0.68 | -148.23 | -223.81 | 9.43 | 180.87 | 155.21 | 7.31 | -56.12 | 168.75 | -0.17 | 34.62 | -1800.0 | 10.11 | -48.15 | 121.58 | 18.12 | -29.74 | 27.07 | 17.55 | -4.46 | 20.12 | 2.59 | 9.75 | 48.85 | 0.51 | -1.92 | 0.0 | 177.97 | 297.66 | 377.79 |
| 22Q4 (16) | 9.51 | -66.75 | -68.39 | -21.17 | -3107.58 | 45.41 | -5.31 | 53.54 | 14.63 | 1.41 | 251.61 | 320.31 | -11.66 | -141.73 | -34.18 | 16.66 | 167.85 | 209.67 | -0.26 | -213.04 | -52.94 | 19.50 | 154.08 | 145.33 | 25.79 | -20.01 | 112.96 | 18.37 | -56.67 | 34.58 | 2.36 | 14.01 | 50.32 | 0.52 | 1.96 | -56.3 | 44.75 | -29.62 | -75.59 |
| 22Q3 (15) | 28.6 | 79.65 | 1534.29 | -0.66 | -107.78 | -106.57 | -11.43 | 57.85 | -260.57 | -0.93 | 75.59 | 69.0 | 27.94 | 14.51 | 136.98 | 6.22 | 14.97 | 118.25 | 0.23 | 228.57 | 21.05 | 7.68 | 5.72 | 18.41 | 32.24 | 63.57 | 511.76 | 42.4 | 78.6 | 245.84 | 2.07 | 5.61 | 46.81 | 0.51 | 2.0 | -58.2 | 63.58 | 4.64 | 441.01 |
| 22Q2 (14) | 15.92 | 153.5 | 167.56 | 8.48 | 136.3 | 182.65 | -27.12 | -246.67 | -414.61 | -3.81 | -1714.29 | -222.88 | 24.4 | 242.86 | 666.13 | 5.41 | 98.9 | -15.86 | 0.07 | 600.0 | -80.0 | 7.26 | 59.1 | -54.27 | 19.71 | 38.22 | 519.81 | 23.74 | 62.49 | 70.55 | 1.96 | 12.64 | 40.0 | 0.5 | -1.96 | -57.98 | 60.76 | 63.13 | 68.61 |
| 22Q1 (13) | 6.28 | -79.13 | -31.14 | -23.36 | 39.76 | 43.27 | 18.49 | 397.27 | 34.87 | -0.21 | 67.19 | -161.76 | -17.08 | -96.55 | 46.72 | 2.72 | -49.44 | -25.68 | 0.01 | 105.88 | 0 | 4.56 | -42.6 | -44.7 | 14.26 | 17.75 | 47.31 | 14.61 | 7.03 | 25.19 | 1.74 | 10.83 | 17.57 | 0.51 | -57.14 | -56.78 | 37.25 | -79.69 | -41.47 |
| 21Q4 (12) | 30.09 | 1619.43 | 42.14 | -38.78 | -486.25 | -2323.75 | -6.22 | -96.21 | 61.82 | -0.64 | 78.67 | -966.67 | -8.69 | -173.71 | -144.4 | 5.38 | 88.77 | 175.9 | -0.17 | -189.47 | -101.76 | 7.95 | 22.64 | 73.58 | 12.11 | 129.79 | 100.83 | 13.65 | 11.34 | 34.48 | 1.57 | 11.35 | -1.26 | 1.19 | -2.46 | -0.83 | 183.36 | 1460.16 | 12.08 |
| 21Q3 (11) | 1.75 | -70.59 | -85.18 | 10.04 | 197.86 | -69.25 | -3.17 | 39.85 | 55.29 | -3.0 | -154.24 | -757.14 | 11.79 | 373.55 | -73.48 | 2.85 | -55.68 | 37.68 | 0.19 | -45.71 | 58.33 | 6.48 | -59.17 | 39.4 | 5.27 | 65.72 | -35.89 | 12.26 | -11.93 | 48.79 | 1.41 | 0.71 | -18.5 | 1.22 | 2.52 | 0.0 | 11.75 | -67.39 | -88.86 |
| 21Q2 (10) | 5.95 | -34.76 | -54.89 | -10.26 | 75.08 | -370.71 | -5.27 | -138.44 | -151.36 | -1.18 | -447.06 | -886.67 | -4.31 | 86.56 | -125.38 | 6.43 | 75.68 | 299.38 | 0.35 | 0 | 1850.0 | 15.88 | 92.43 | 267.92 | 3.18 | -67.15 | -10.17 | 13.92 | 19.28 | 42.62 | 1.4 | -5.41 | -21.79 | 1.19 | 0.85 | -0.83 | 36.04 | -43.37 | -65.16 |
| 21Q1 (9) | 9.12 | -56.92 | 204.0 | -41.18 | -2473.75 | -156.25 | 13.71 | 184.16 | 2305.26 | 0.34 | 666.67 | -57.5 | -32.06 | -263.82 | -145.29 | 3.66 | 87.69 | 89.64 | 0 | -100.0 | -100.0 | 8.25 | 80.16 | 24.91 | 9.68 | 60.53 | 1323.53 | 11.67 | 14.98 | 48.28 | 1.48 | -6.92 | -18.68 | 1.18 | -1.67 | 0.0 | 63.64 | -61.1 | 130.6 |
| 20Q4 (8) | 21.17 | 79.25 | 24.02 | -1.6 | -104.9 | 91.31 | -16.29 | -129.76 | -685.97 | -0.06 | 82.86 | -100.53 | 19.57 | -55.98 | 1560.45 | 1.95 | -5.8 | 8.94 | 9.65 | 7941.67 | 442.13 | 4.58 | -1.51 | -12.17 | 6.03 | -26.64 | 122.51 | 10.15 | 23.18 | 65.58 | 1.59 | -8.09 | -18.46 | 1.2 | -1.64 | 2.56 | 163.60 | 55.01 | -11.35 |
| 20Q3 (7) | 11.81 | -10.46 | 16771.43 | 32.65 | 761.48 | 628.79 | -7.09 | -169.1 | -444.17 | -0.35 | -333.33 | 94.8 | 44.46 | 161.84 | 877.14 | 2.07 | 28.57 | 86.49 | 0.12 | 700.0 | -50.0 | 4.65 | 7.75 | 53.27 | 8.22 | 132.2 | 189.44 | 8.24 | -15.57 | -28.22 | 1.73 | -3.35 | -12.18 | 1.22 | 1.67 | 4.27 | 105.54 | 2.02 | 21942.92 |
| 20Q2 (6) | 13.19 | 339.67 | 6.2 | 3.79 | 123.58 | 117.85 | 10.26 | 1700.0 | 270.72 | 0.15 | -81.25 | 102.82 | 16.98 | 229.92 | 292.74 | 1.61 | -16.58 | 24.81 | -0.02 | -114.29 | -133.33 | 4.32 | -34.67 | 18.92 | 3.54 | 420.59 | 216.07 | 9.76 | 24.02 | 10.28 | 1.79 | -1.65 | -9.6 | 1.2 | 1.69 | 3.45 | 103.45 | 274.84 | -0.13 |
| 20Q1 (5) | 3.0 | -82.43 | 59.57 | -16.07 | 12.71 | -156.71 | 0.57 | -79.5 | -92.15 | 0.8 | -92.97 | 178.43 | -13.07 | -875.37 | -198.4 | 1.93 | 7.82 | 47.33 | 0.14 | -92.13 | 250.0 | 6.61 | 26.68 | 48.99 | 0.68 | -74.91 | 163.55 | 7.87 | 28.38 | 79.68 | 1.82 | -6.67 | -6.67 | 1.18 | 0.85 | 4.42 | 27.60 | -85.04 | 9.51 |
| 19Q4 (4) | 17.07 | 24285.71 | 0.0 | -18.41 | -510.94 | 0.0 | 2.78 | 34.95 | 0.0 | 11.38 | 269.09 | 0.0 | -1.34 | -129.45 | 0.0 | 1.79 | 61.26 | 0.0 | 1.78 | 641.67 | 0.0 | 5.21 | 71.88 | 0.0 | 2.71 | -4.58 | 0.0 | 6.13 | -46.6 | 0.0 | 1.95 | -1.02 | 0.0 | 1.17 | 0.0 | 0.0 | 184.54 | 38442.61 | 0.0 |
| 19Q3 (3) | 0.07 | -99.44 | 0.0 | 4.48 | 121.1 | 0.0 | 2.06 | 134.28 | 0.0 | -6.73 | -26.74 | 0.0 | 4.55 | 151.65 | 0.0 | 1.11 | -13.95 | 0.0 | 0.24 | 300.0 | 0.0 | 3.03 | -16.4 | 0.0 | 2.84 | 153.57 | 0.0 | 11.48 | 29.72 | 0.0 | 1.97 | -0.51 | 0.0 | 1.17 | 0.86 | 0.0 | 0.48 | -99.54 | 0.0 |
| 19Q2 (2) | 12.42 | 560.64 | 0.0 | -21.23 | -239.14 | 0.0 | -6.01 | -182.78 | 0.0 | -5.31 | -420.59 | 0.0 | -8.81 | -101.14 | 0.0 | 1.29 | -1.53 | 0.0 | 0.06 | 50.0 | 0.0 | 3.63 | -18.15 | 0.0 | 1.12 | 204.67 | 0.0 | 8.85 | 102.05 | 0.0 | 1.98 | 1.54 | 0.0 | 1.16 | 2.65 | 0.0 | 103.59 | 311.04 | 0.0 |
| 19Q1 (1) | 1.88 | 0.0 | 0.0 | -6.26 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | -4.38 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 25.20 | 0.0 | 0.0 |
