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) | 4.46 | -63.68 | -0.34 | 0 | -7.85 | 0 | -0.34 | 0 | 4.12 | -25.63 | 1.82 | 70.09 | 0 | 0 | 2.42 | 107.76 | 2.48 | -28.53 | 2.02 | -22.9 | 2.46 | -16.61 | 0.3 | -11.76 | 93.31 | -55.09 |
| 2022 (9) | 12.28 | 87.2 | -6.74 | 0 | -2.44 | 0 | 0.12 | -87.23 | 5.54 | 171.57 | 1.07 | -47.03 | 0 | 0 | 1.17 | -36.73 | 3.47 | -6.22 | 2.62 | -39.07 | 2.95 | 0.68 | 0.34 | 3.03 | 207.78 | 139.46 |
| 2021 (8) | 6.56 | 223.15 | -4.52 | 0 | -0.85 | 0 | 0.94 | 0 | 2.04 | 0 | 2.02 | 18.13 | 0 | 0 | 1.84 | 11.05 | 3.7 | 38.58 | 4.3 | 99.07 | 2.93 | -4.87 | 0.33 | -10.81 | 86.77 | 139.8 |
| 2020 (7) | 2.03 | -54.28 | -2.04 | 0 | -0.81 | 0 | -0.38 | 0 | -0.01 | 0 | 1.71 | 6.88 | 1.04 | 10300.0 | 1.66 | 1.7 | 2.67 | -10.7 | 2.16 | 3.85 | 3.08 | 4.41 | 0.37 | 12.12 | 36.19 | -56.32 |
| 2019 (6) | 4.44 | 1544.44 | -0.22 | 0 | -4.23 | 0 | -1.25 | 0 | 4.22 | 0 | 1.6 | -8.57 | 0.01 | 0 | 1.63 | -27.78 | 2.99 | 629.27 | 2.08 | 37.75 | 2.95 | 7.27 | 0.33 | -25.0 | 82.84 | 1341.96 |
| 2018 (5) | 0.27 | -97.43 | -3.29 | 0 | 1.84 | 0 | -0.12 | 0 | -3.02 | 0 | 1.75 | -31.1 | 0 | 0 | 2.26 | -26.85 | 0.41 | 720.0 | 1.51 | 221.28 | 2.75 | 13.17 | 0.44 | 29.41 | 5.74 | -98.23 |
| 2017 (4) | 10.52 | 474.86 | -3.78 | 0 | -2.87 | 0 | -0.26 | 0 | 6.74 | 0 | 2.54 | -10.56 | -0.05 | 0 | 3.09 | -3.04 | 0.05 | 0 | 0.47 | 0 | 2.43 | -14.74 | 0.34 | -27.66 | 324.69 | 0 |
| 2016 (3) | 1.83 | -88.56 | -3.73 | 0 | -1.45 | 0 | 0.41 | -38.81 | -1.9 | 0 | 2.84 | 26.22 | -0.05 | 0 | 3.18 | 36.11 | -1.59 | 0 | -6.76 | 0 | 2.85 | -7.47 | 0.47 | 0.0 | 0.00 | 0 |
| 2015 (2) | 16.0 | 200.19 | -1.93 | 0 | -9.98 | 0 | 0.67 | -61.71 | 14.07 | 212.67 | 2.25 | -11.07 | -0.05 | 0 | 2.34 | 13.14 | 1.24 | -68.45 | 0.01 | -99.51 | 3.08 | 3.7 | 0.47 | 4.44 | 449.44 | 361.24 |
| 2014 (1) | 5.33 | -37.22 | -0.83 | 0 | -6.46 | 0 | 1.75 | 0 | 4.5 | 123.88 | 2.53 | -10.6 | 0.04 | 0 | 2.07 | -17.53 | 3.93 | 180.71 | 2.05 | 122.83 | 2.97 | -4.81 | 0.45 | 7.14 | 97.44 | -48.81 |
| 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) | 1.26 | -18.18 | -79.74 | -1.1 | -254.93 | 45.27 | 0.29 | 104.5 | 117.26 | -0.51 | -563.64 | -737.5 | 0.16 | -92.89 | -96.2 | 0.33 | -40.0 | -5.71 | 0 | 0 | 0 | 1.78 | -32.13 | 1.56 | 0.67 | -31.63 | -8.22 | 0.36 | -38.98 | 0.0 | 0.61 | 0.0 | -18.67 | 0.08 | -11.11 | 14.29 | 120.00 | 0.52 | -77.23 |
| 23Q3 (19) | 1.54 | 71.11 | -64.35 | 0.71 | 26.79 | 2.9 | -6.44 | -1470.73 | -25.78 | 0.11 | -45.0 | 375.0 | 2.25 | 54.11 | -55.09 | 0.55 | -1.79 | 120.0 | 0 | 0 | 0 | 2.62 | -8.39 | 127.66 | 0.98 | 4.26 | 63.33 | 0.59 | -42.72 | -3.28 | 0.61 | 0.0 | -17.57 | 0.09 | 28.57 | 12.5 | 119.38 | 126.82 | -60.48 |
| 23Q2 (18) | 0.9 | 18.42 | -3.23 | 0.56 | 207.69 | 122.31 | -0.41 | 68.46 | -129.5 | 0.2 | 253.85 | 242.86 | 1.46 | 508.33 | 192.41 | 0.56 | 47.37 | 194.74 | 0 | 0 | 0 | 2.86 | 21.74 | 253.83 | 0.94 | 954.55 | 0.0 | 1.03 | 2475.0 | 6.19 | 0.61 | -1.61 | -17.57 | 0.07 | 0.0 | -22.22 | 52.63 | -49.45 | 1.87 |
| 23Q1 (17) | 0.76 | -87.78 | -6.17 | -0.52 | 74.13 | 82.07 | -1.3 | 22.62 | -143.77 | -0.13 | -262.5 | -159.09 | 0.24 | -94.3 | 111.48 | 0.38 | 8.57 | 40.74 | 0 | 0 | 0 | 2.35 | 34.18 | 132.77 | -0.11 | -115.07 | -109.17 | 0.04 | -88.89 | -94.12 | 0.62 | -17.33 | -13.89 | 0.07 | 0.0 | -30.0 | 104.11 | -80.25 | 92.8 |
| 22Q4 (16) | 6.22 | 43.98 | 98.72 | -2.01 | -391.3 | -41.55 | -1.68 | 67.19 | -479.31 | 0.08 | 300.0 | -65.22 | 4.21 | -15.97 | 146.2 | 0.35 | 40.0 | -27.08 | 0 | 0 | 0 | 1.75 | 52.13 | 1.56 | 0.73 | 21.67 | -12.05 | 0.36 | -40.98 | -84.62 | 0.75 | 1.35 | 2.74 | 0.07 | -12.5 | 177.78 | 527.12 | 74.49 | 401.86 |
| 22Q3 (15) | 4.32 | 364.52 | 676.0 | 0.69 | 127.49 | 527.27 | -5.12 | -468.35 | -206.59 | -0.04 | 71.43 | -500.0 | 5.01 | 417.09 | 882.81 | 0.25 | 31.58 | -47.92 | 0 | 0 | 0 | 1.15 | 42.38 | -32.12 | 0.6 | -36.17 | -48.72 | 0.61 | -37.11 | -25.61 | 0.74 | 0.0 | 1.37 | 0.08 | -11.11 | -46.67 | 302.10 | 484.71 | 784.76 |
| 22Q2 (14) | 0.93 | 14.81 | -69.41 | -2.51 | 13.45 | -182.02 | 1.39 | -53.2 | 304.41 | -0.14 | -163.64 | -158.33 | -1.58 | 24.4 | -173.49 | 0.19 | -29.63 | -67.8 | 0 | 0 | 0 | 0.81 | -19.92 | -63.49 | 0.94 | -21.67 | 28.77 | 0.97 | 42.65 | 410.53 | 0.74 | 2.78 | 1.37 | 0.09 | -10.0 | -30.77 | 51.67 | -4.32 | -82.15 |
| 22Q1 (13) | 0.81 | -74.12 | -28.95 | -2.9 | -104.23 | -25.0 | 2.97 | 1124.14 | 65.92 | 0.22 | -4.35 | -52.17 | -2.09 | -222.22 | -77.12 | 0.27 | -43.75 | -42.55 | 0 | 0 | 0 | 1.01 | -41.45 | -41.91 | 1.2 | 44.58 | 23.71 | 0.68 | -70.94 | -29.17 | 0.72 | -1.37 | -1.37 | 0.1 | 211.11 | -23.08 | 54.00 | -48.59 | -13.79 |
| 21Q4 (12) | 3.13 | 517.33 | 333.58 | -1.42 | -1390.91 | -289.33 | -0.29 | 82.63 | -146.03 | 0.23 | 2200.0 | 132.86 | 1.71 | 367.19 | 389.83 | 0.48 | 0.0 | 4.35 | 0 | 0 | 100.0 | 1.73 | 1.69 | 3.33 | 0.83 | -29.06 | 23.88 | 2.34 | 185.37 | 220.55 | 0.73 | 0.0 | 1.39 | -0.09 | -160.0 | -145.0 | 105.03 | 338.08 | 229.33 |
| 21Q3 (11) | -0.75 | -124.67 | -134.56 | 0.11 | 112.36 | 104.06 | -1.67 | -145.59 | -215.09 | 0.01 | -95.83 | -96.97 | -0.64 | -129.77 | -18.52 | 0.48 | -18.64 | 65.52 | 0 | 0 | -100.0 | 1.70 | -23.42 | 69.67 | 1.17 | 60.27 | 27.17 | 0.82 | 331.58 | 20.59 | 0.73 | 0.0 | -14.12 | 0.15 | 15.38 | 150.0 | -44.12 | -115.24 | -132.33 |
| 21Q2 (10) | 3.04 | 166.67 | -9.25 | -0.89 | 61.64 | -274.51 | -0.68 | -137.99 | 55.26 | 0.24 | -47.83 | 146.15 | 2.15 | 282.2 | -44.3 | 0.59 | 25.53 | -6.35 | 0 | 0 | 0 | 2.22 | 27.42 | -12.37 | 0.73 | -24.74 | 0.0 | 0.19 | -80.21 | -53.66 | 0.73 | 0.0 | -6.41 | 0.13 | 0.0 | 85.71 | 289.52 | 362.22 | 8.9 |
| 21Q1 (9) | 1.14 | 185.07 | 153.02 | -2.32 | -409.33 | -286.67 | 1.79 | 184.13 | 193.44 | 0.46 | 165.71 | -11.54 | -1.18 | -100.0 | 57.09 | 0.47 | 2.17 | 42.42 | 0 | 100.0 | -100.0 | 1.74 | 4.14 | 14.48 | 0.97 | 44.78 | 169.44 | 0.96 | 31.51 | 182.35 | 0.73 | 1.39 | 1.39 | 0.13 | -35.0 | 160.0 | 62.64 | 177.13 | 132.34 |
| 20Q4 (8) | -1.34 | -161.75 | -137.96 | 0.75 | 127.68 | 525.0 | 0.63 | 218.87 | 135.59 | -0.7 | -312.12 | -18.64 | -0.59 | -9.26 | -116.16 | 0.46 | 58.62 | 24.32 | -0.09 | -550.0 | -122.5 | 1.67 | 66.98 | 18.0 | 0.67 | -27.17 | -41.74 | 0.73 | 7.35 | 5.8 | 0.72 | -15.29 | -2.7 | 0.2 | 233.33 | 233.33 | -81.21 | -159.51 | -134.28 |
| 20Q3 (7) | 2.17 | -35.22 | 16.67 | -2.71 | -631.37 | -1405.56 | -0.53 | 65.13 | 77.73 | 0.33 | 163.46 | 50.0 | -0.54 | -113.99 | -132.14 | 0.29 | -53.97 | -29.27 | 0.02 | 0 | 105.0 | 1.00 | -60.45 | -36.57 | 0.92 | 26.03 | -30.3 | 0.68 | 65.85 | -32.67 | 0.85 | 8.97 | 13.33 | 0.06 | -14.29 | -33.33 | 136.48 | -48.67 | 35.74 |
| 20Q2 (6) | 3.35 | 255.81 | 783.67 | 0.51 | 185.0 | 59.38 | -1.52 | -349.18 | -376.36 | -0.52 | -200.0 | 59.38 | 3.86 | 240.36 | 2370.59 | 0.63 | 90.91 | 43.18 | 0 | -100.0 | 0 | 2.53 | 66.45 | 44.45 | 0.73 | 102.78 | 151.72 | 0.41 | 20.59 | 28.12 | 0.78 | 8.33 | 5.41 | 0.07 | 40.0 | -12.5 | 265.87 | 237.26 | 718.56 |
| 20Q1 (5) | -2.15 | -160.91 | -357.45 | -0.6 | -600.0 | -25.0 | 0.61 | 134.46 | 198.39 | 0.52 | 188.14 | 30.0 | -2.75 | -175.34 | -189.47 | 0.33 | -10.81 | -13.16 | 0.01 | -97.5 | 0.0 | 1.52 | 7.35 | -16.48 | 0.36 | -68.7 | 56.52 | 0.34 | -50.72 | 325.0 | 0.72 | -2.7 | 0.0 | 0.05 | -16.67 | -50.0 | -193.69 | -181.76 | -270.9 |
| 19Q4 (4) | 3.53 | 89.78 | 0.0 | 0.12 | 166.67 | 0.0 | -1.77 | 25.63 | 0.0 | -0.59 | -368.18 | 0.0 | 3.65 | 117.26 | 0.0 | 0.37 | -9.76 | 0.0 | 0.4 | 200.0 | 0.0 | 1.42 | -10.24 | 0.0 | 1.15 | -12.88 | 0.0 | 0.69 | -31.68 | 0.0 | 0.74 | -1.33 | 0.0 | 0.06 | -33.33 | 0.0 | 236.91 | 135.64 | 0.0 |
| 19Q3 (3) | 1.86 | 479.59 | 0.0 | -0.18 | -156.25 | 0.0 | -2.38 | -532.73 | 0.0 | 0.22 | 117.19 | 0.0 | 1.68 | 1088.24 | 0.0 | 0.41 | -6.82 | 0.0 | -0.4 | 0 | 0.0 | 1.58 | -9.94 | 0.0 | 1.32 | 355.17 | 0.0 | 1.01 | 215.62 | 0.0 | 0.75 | 1.35 | 0.0 | 0.09 | 12.5 | 0.0 | 100.54 | 333.91 | 0.0 |
| 19Q2 (2) | -0.49 | -4.26 | 0.0 | 0.32 | 166.67 | 0.0 | 0.55 | 188.71 | 0.0 | -1.28 | -420.0 | 0.0 | -0.17 | 82.11 | 0.0 | 0.44 | 15.79 | 0.0 | 0 | -100.0 | 0.0 | 1.75 | -3.75 | 0.0 | 0.29 | 26.09 | 0.0 | 0.32 | 300.0 | 0.0 | 0.74 | 2.78 | 0.0 | 0.08 | -20.0 | 0.0 | -42.98 | 17.69 | 0.0 |
| 19Q1 (1) | -0.47 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -52.22 | 0.0 | 0.0 |
