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) | 56.1 | 0 | -1.42 | 0 | -56.31 | 0 | -0.18 | 0 | 54.68 | 0 | 8.69 | -53.9 | -0.21 | 0 | 3.53 | -50.91 | 37.89 | -26.2 | 31.25 | -30.95 | 7.05 | 11.55 | 1.0 | 7.53 | 142.75 | 0 |
| 2022 (9) | -8.1 | 0 | -16.08 | 0 | 23.14 | 206.49 | -4.9 | 0 | -24.18 | 0 | 18.85 | 2413.33 | 0.47 | 0 | 7.19 | 1963.57 | 51.34 | 12.34 | 45.26 | 26.04 | 6.32 | 19.92 | 0.93 | 32.86 | -15.43 | 0 |
| 2021 (8) | 46.77 | 120.3 | -65.23 | 0 | 7.55 | 0 | 0 | 0 | -18.46 | 0 | 0.75 | -87.5 | -0.23 | 0 | 0.35 | -91.17 | 45.7 | 197.72 | 35.91 | 281.21 | 5.27 | 1.74 | 0.7 | 4.48 | 111.68 | -19.68 |
| 2020 (7) | 21.23 | 172.88 | -4.48 | 0 | -26.96 | 0 | 1.05 | 20.69 | 16.75 | 0 | 6.0 | 45.28 | 0 | 0 | 3.95 | 85.53 | 15.35 | -1.22 | 9.42 | 12.28 | 5.18 | -0.77 | 0.67 | -2.9 | 139.03 | 155.55 |
| 2019 (6) | 7.78 | 0 | -39.01 | 0 | -18.28 | 0 | 0.87 | 0 | -31.23 | 0 | 4.13 | -31.62 | 0 | 0 | 2.13 | -41.15 | 15.54 | -2.33 | 8.39 | -29.44 | 5.22 | 295.45 | 0.69 | 1.47 | 54.41 | 0 |
| 2018 (5) | -23.88 | 0 | -9.92 | 0 | 122.8 | 1610.31 | -0.7 | 0 | -33.8 | 0 | 6.04 | 146.53 | 0 | 0 | 3.61 | 66.6 | 15.91 | 28.1 | 11.89 | 70.34 | 1.32 | 3.12 | 0.68 | 74.36 | -171.92 | 0 |
| 2017 (4) | 2.01 | -83.71 | -10.4 | 0 | 7.18 | 0 | 1.18 | 187.8 | -8.39 | 0 | 2.45 | 31.02 | 0 | 0 | 2.17 | 17.15 | 12.42 | 95.28 | 6.98 | 107.12 | 1.28 | -5.19 | 0.39 | 5.41 | 23.24 | -90.42 |
| 2016 (3) | 12.34 | 58.41 | -3.02 | 0 | -6.91 | 0 | 0.41 | 10.81 | 9.32 | 0 | 1.87 | -85.18 | 0 | 0 | 1.85 | -83.93 | 6.36 | 16.91 | 3.37 | 58.22 | 1.35 | 0.0 | 0.37 | 5.71 | 242.44 | 19.2 |
| 2015 (2) | 7.79 | -9.84 | -13.61 | 0 | 4.68 | 0 | 0.37 | 0 | -5.82 | 0 | 12.62 | 1367.44 | 0 | 0 | 11.53 | 1422.13 | 5.44 | -25.27 | 2.13 | -50.47 | 1.35 | -0.74 | 0.35 | 12.9 | 203.39 | 40.54 |
| 2014 (1) | 8.64 | 0 | 0.82 | 0 | -8.76 | 0 | -0.83 | 0 | 9.46 | 0 | 0.86 | -68.03 | 0 | 0 | 0.76 | -76.87 | 7.28 | 128.21 | 4.3 | 168.75 | 1.36 | 12.4 | 0.31 | 416.67 | 144.72 | 0 |
| 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) | 17.47 | -21.83 | 667.21 | -2.89 | -285.26 | 9.4 | -10.63 | 66.46 | -275.41 | 1.7 | 300.0 | -26.09 | 14.58 | -39.02 | 332.54 | 3.03 | -24.81 | 269.51 | -0.2 | -1900.0 | -151.28 | 5.44 | -18.87 | 314.05 | 7.12 | -22.1 | -13.28 | 3.76 | -70.99 | -25.69 | 1.9 | 7.95 | 13.77 | 0.25 | 0.0 | 0.0 | 295.60 | 97.99 | 769.9 |
| 23Q3 (19) | 22.35 | 101.53 | 692.84 | 1.56 | 3800.0 | 129.55 | -31.69 | -115.87 | -1398.77 | -0.85 | 15.0 | 75.07 | 23.91 | 114.82 | 364.2 | 4.03 | 273.15 | -51.45 | -0.01 | 0 | -112.5 | 6.71 | 298.62 | -44.38 | 9.14 | -10.74 | -26.23 | 12.96 | 86.21 | -22.95 | 1.76 | 4.14 | -0.56 | 0.25 | 0.0 | 13.64 | 149.30 | 19.82 | 844.91 |
| 23Q2 (18) | 11.09 | 114.09 | 307.29 | 0.04 | 128.57 | 100.54 | -14.68 | -2227.54 | -171.16 | -1.0 | -3233.33 | 52.15 | 11.13 | 120.83 | 186.82 | 1.08 | 100.0 | -88.7 | 0 | 0 | 0 | 1.68 | 106.83 | -87.91 | 10.24 | -10.1 | -35.19 | 6.96 | -8.06 | -32.36 | 1.69 | 0.6 | 13.42 | 0.25 | 4.17 | 19.05 | 124.61 | 128.29 | 379.26 |
| 23Q1 (17) | 5.18 | 268.18 | 26.34 | -0.14 | 95.61 | -7.69 | 0.69 | -88.61 | 111.54 | -0.03 | -101.3 | 98.24 | 5.04 | 180.38 | 26.95 | 0.54 | -34.15 | 200.0 | 0 | -100.0 | 0 | 0.81 | -38.1 | 182.01 | 11.39 | 38.73 | -23.76 | 7.57 | 49.6 | -42.17 | 1.68 | 0.6 | 20.0 | 0.24 | -4.0 | -7.69 | 54.58 | 223.7 | 96.37 |
| 22Q4 (16) | -3.08 | 18.3 | -130.74 | -3.19 | 39.58 | 96.2 | 6.06 | 148.36 | -84.47 | 2.3 | 167.45 | 858.33 | -6.27 | 30.72 | 91.52 | 0.82 | -90.12 | 78.26 | 0.39 | 387.5 | 269.57 | 1.31 | -89.1 | 57.11 | 8.21 | -33.74 | -33.41 | 5.06 | -69.92 | -44.09 | 1.67 | -5.65 | 21.9 | 0.25 | 13.64 | 13.64 | -44.13 | -120.16 | -146.86 |
| 22Q3 (15) | -3.77 | 29.53 | -188.5 | -5.28 | 29.32 | -139.37 | 2.44 | -88.17 | 123.42 | -3.41 | -63.16 | -297.11 | -9.05 | 29.41 | -151.22 | 8.3 | -13.18 | 6284.62 | 0.08 | 0 | 0 | 12.06 | -13.36 | 5829.04 | 12.39 | -21.58 | -16.73 | 16.82 | 63.46 | 69.39 | 1.77 | 18.79 | 35.11 | 0.22 | 4.76 | 37.5 | -20.04 | 55.08 | -153.63 |
| 22Q2 (14) | -5.35 | -230.49 | -137.94 | -7.47 | -5646.15 | -199.34 | 20.63 | 444.98 | 265.7 | -2.09 | -22.94 | 3.24 | -12.82 | -422.92 | -159.3 | 9.56 | 5211.11 | 7866.67 | 0 | 0 | 0 | 13.92 | 4724.63 | 5967.52 | 15.8 | 5.76 | 55.97 | 10.29 | -21.39 | -6.54 | 1.49 | 6.43 | 12.88 | 0.21 | -19.23 | 31.25 | -44.62 | -260.53 | -139.53 |
| 22Q1 (13) | 4.1 | -59.08 | -77.73 | -0.13 | 99.85 | 94.14 | -5.98 | -115.32 | 30.47 | -1.7 | -808.33 | -994.74 | 3.97 | 105.37 | -75.48 | 0.18 | -60.87 | 350.0 | 0 | 100.0 | 0 | 0.29 | -65.51 | 218.42 | 14.94 | 21.17 | 78.49 | 13.09 | 44.64 | 121.11 | 1.4 | 2.19 | 10.24 | 0.26 | 18.18 | 62.5 | 27.80 | -70.48 | -88.9 |
| 21Q4 (12) | 10.02 | 135.21 | -29.49 | -83.93 | -725.88 | -44273.68 | 39.03 | 474.57 | 239.14 | 0.24 | -86.13 | 9.09 | -73.91 | -518.28 | -613.26 | 0.46 | 253.85 | 318.18 | -0.23 | 0 | 0 | 0.84 | 311.25 | 164.77 | 12.33 | -17.14 | 210.58 | 9.05 | -8.86 | 143.94 | 1.37 | 4.58 | 15.13 | 0.22 | 37.5 | 37.5 | 94.17 | 152.01 | -66.47 |
| 21Q3 (11) | 4.26 | -69.79 | -64.05 | 13.41 | 78.32 | 1308.11 | -10.42 | 16.31 | -58.84 | 1.73 | 180.09 | 276.09 | 17.67 | -18.27 | 64.53 | 0.13 | 8.33 | -89.08 | 0 | 0 | 0 | 0.20 | -11.33 | -93.93 | 14.88 | 46.89 | 258.55 | 9.93 | -9.81 | 361.86 | 1.31 | -0.76 | 10.08 | 0.16 | 0.0 | -5.88 | 37.37 | -66.9 | -88.93 |
| 21Q2 (10) | 14.1 | -23.41 | 377.56 | 7.52 | 438.74 | 256.67 | -12.45 | -44.77 | -242.78 | -2.16 | -1236.84 | -980.0 | 21.62 | 33.54 | 318.83 | 0.12 | 200.0 | -97.29 | 0 | 0 | 0 | 0.23 | 153.19 | -98.02 | 10.13 | 21.03 | 283.71 | 11.01 | 85.98 | 709.56 | 1.32 | 3.94 | -10.81 | 0.16 | 0.0 | -5.88 | 112.89 | -54.93 | 166.89 |
| 21Q1 (9) | 18.41 | 29.56 | 7264.0 | -2.22 | -1268.42 | -277.6 | -8.6 | 69.34 | -696.3 | 0.19 | -13.64 | -66.67 | 16.19 | 12.43 | 979.33 | 0.04 | -63.64 | -85.19 | 0 | 0 | 0 | 0.09 | -71.32 | -85.39 | 8.37 | 110.83 | 82.35 | 5.92 | 59.57 | 169.09 | 1.27 | 6.72 | -4.51 | 0.16 | 0.0 | -5.88 | 250.48 | -10.81 | 3607.05 |
| 20Q4 (8) | 14.21 | 19.92 | -15.92 | 0.19 | 117.12 | 107.92 | -28.05 | -327.59 | -420.41 | 0.22 | -52.17 | -86.42 | 14.4 | 34.08 | -0.69 | 0.11 | -90.76 | -83.08 | 0 | 0 | 0 | 0.32 | -90.57 | -80.48 | 3.97 | -4.34 | 61.38 | 3.71 | 72.56 | 507.69 | 1.19 | 0.0 | -14.39 | 0.16 | -5.88 | -5.88 | 280.83 | -16.82 | -89.2 |
| 20Q3 (7) | 11.85 | 333.27 | 238.57 | -1.11 | 76.88 | 74.77 | -6.56 | -175.23 | -64.0 | 0.46 | 330.0 | 39.39 | 10.74 | 208.7 | 1293.33 | 1.19 | -73.14 | 52.56 | 0 | 0 | 0 | 3.35 | -71.12 | 129.08 | 4.15 | 57.2 | -15.82 | 2.15 | 58.09 | 27.98 | 1.19 | -19.59 | -4.03 | 0.17 | 0.0 | 0.0 | 337.61 | 300.04 | 198.06 |
| 20Q2 (6) | -5.08 | -2132.0 | -438.67 | -4.8 | -484.0 | 73.87 | 8.72 | 907.41 | 27.49 | -0.2 | -135.09 | 65.52 | -9.88 | -758.67 | 41.43 | 4.43 | 1540.74 | 433.73 | 0 | 0 | 0 | 11.60 | 1770.65 | 598.41 | 2.64 | -42.48 | -38.32 | 1.36 | -38.18 | -71.9 | 1.48 | 11.28 | 16.54 | 0.17 | 0.0 | 0.0 | -168.77 | -2597.81 | -806.59 |
| 20Q1 (5) | 0.25 | -98.52 | 101.77 | 1.25 | 152.08 | 109.04 | -1.08 | 79.96 | 93.13 | 0.57 | -64.81 | 214.0 | 1.5 | -89.66 | 105.37 | 0.27 | -58.46 | -85.56 | 0 | 0 | 0 | 0.62 | -61.69 | -83.18 | 4.59 | 86.59 | 18.91 | 2.2 | 341.76 | -20.58 | 1.33 | -4.32 | 0.76 | 0.17 | 0.0 | 0.0 | 6.76 | -99.74 | 102.04 |
| 19Q4 (4) | 16.9 | 382.86 | 0.0 | -2.4 | 45.45 | 0.0 | -5.39 | -34.75 | 0.0 | 1.62 | 390.91 | 0.0 | 14.5 | 1711.11 | 0.0 | 0.65 | -16.67 | 0.0 | 0 | 0 | 0.0 | 1.62 | 10.67 | 0.0 | 2.46 | -50.1 | 0.0 | -0.91 | -154.17 | 0.0 | 1.39 | 12.1 | 0.0 | 0.17 | 0.0 | 0.0 | 2600.00 | 2195.43 | 0.0 |
| 19Q3 (3) | 3.5 | 133.33 | 0.0 | -4.4 | 76.05 | 0.0 | -4.0 | -158.48 | 0.0 | 0.33 | 156.9 | 0.0 | -0.9 | 94.67 | 0.0 | 0.78 | -6.02 | 0.0 | 0 | 0 | 0.0 | 1.46 | -11.95 | 0.0 | 4.93 | 15.19 | 0.0 | 1.68 | -65.29 | 0.0 | 1.24 | -2.36 | 0.0 | 0.17 | 0.0 | 0.0 | 113.27 | 374.22 | 0.0 |
| 19Q2 (2) | 1.5 | 110.62 | 0.0 | -18.37 | -32.83 | 0.0 | 6.84 | 143.48 | 0.0 | -0.58 | -16.0 | 0.0 | -16.87 | 39.64 | 0.0 | 0.83 | -55.61 | 0.0 | 0 | 0 | 0.0 | 1.66 | -54.94 | 0.0 | 4.28 | 10.88 | 0.0 | 4.84 | 74.73 | 0.0 | 1.27 | -3.79 | 0.0 | 0.17 | 0.0 | 0.0 | 23.89 | 107.21 | 0.0 |
| 19Q1 (1) | -14.12 | 0.0 | 0.0 | -13.83 | 0.0 | 0.0 | -15.73 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -27.95 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.69 | 0.0 | 0.0 | 3.86 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -331.46 | 0.0 | 0.0 |
