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) | 12.58 | -20.98 | -10.87 | 0 | -7.46 | 0 | 0.33 | 1000.0 | 1.71 | -83.38 | 2.7 | -2.17 | -0.42 | 0 | 3.50 | 30.77 | 5.97 | -37.42 | 5.78 | -37.11 | 1.55 | -9.36 | 0.08 | -33.33 | 169.77 | 17.52 |
| 2022 (9) | 15.92 | 0 | -5.63 | 0 | -9.65 | 0 | 0.03 | 0 | 10.29 | 459.24 | 2.76 | -9.51 | 0.21 | 0 | 2.68 | -29.21 | 9.54 | 407.45 | 9.19 | 78.45 | 1.71 | 0.0 | 0.12 | -7.69 | 144.46 | 0 |
| 2021 (8) | -4.98 | 0 | 6.82 | 0 | 1.02 | 0 | -0.37 | 0 | 1.84 | -75.4 | 3.05 | -38.38 | -0.25 | 0 | 3.78 | -35.04 | 1.88 | -50.53 | 5.15 | 49.71 | 1.71 | -8.06 | 0.13 | -7.14 | -71.24 | 0 |
| 2020 (7) | 12.25 | 88.75 | -4.77 | 0 | -4.91 | 0 | 1.15 | 0 | 7.48 | 0 | 4.95 | 253.57 | 0.06 | 0 | 5.82 | 325.33 | 3.8 | -35.04 | 3.44 | -29.51 | 1.86 | -4.12 | 0.14 | 7.69 | 225.18 | 141.14 |
| 2019 (6) | 6.49 | 25.29 | -7.77 | 0 | 2.22 | 0 | -0.28 | 0 | -1.28 | 0 | 1.4 | -47.17 | -0.32 | 0 | 1.37 | -47.53 | 5.85 | 67.62 | 4.88 | -21.04 | 1.94 | 42.65 | 0.13 | 18.18 | 93.38 | 37.91 |
| 2018 (5) | 5.18 | 384.11 | 1.13 | 0 | -3.63 | 0 | -0.07 | 0 | 6.31 | 0 | 2.65 | -57.67 | -0.08 | 0 | 2.61 | -64.51 | 3.49 | -2.24 | 6.18 | 0 | 1.36 | 13.33 | 0.11 | -15.38 | 67.71 | -90.51 |
| 2017 (4) | 1.07 | -86.84 | -7.21 | 0 | 4.12 | 0 | 7.17 | 2460.71 | -6.14 | 0 | 6.26 | 337.76 | -0.01 | 0 | 7.35 | 342.18 | 3.57 | -28.46 | -1.18 | 0 | 1.2 | -12.41 | 0.13 | -31.58 | 713.33 | 429.08 |
| 2016 (3) | 8.13 | 9.72 | -2.41 | 0 | -1.7 | 0 | 0.28 | 211.11 | 5.72 | 219.55 | 1.43 | -54.17 | 0.02 | 0 | 1.66 | -52.46 | 4.99 | 3.31 | 4.47 | 3.71 | 1.37 | 0.0 | 0.19 | 0.0 | 134.83 | 6.81 |
| 2015 (2) | 7.41 | 4258.82 | -5.62 | 0 | -0.33 | 0 | 0.09 | 0 | 1.79 | 0 | 3.12 | 183.64 | -0.44 | 0 | 3.50 | 186.43 | 4.83 | -1.43 | 4.31 | 12.83 | 1.37 | 3.79 | 0.19 | 0.0 | 126.24 | 3857.84 |
| 2014 (1) | 0.17 | -96.4 | -1.22 | 0 | -0.3 | 0 | 0 | 0 | -1.05 | 0 | 1.1 | 6.8 | 0 | 0 | 1.22 | 7.8 | 4.9 | 11.87 | 3.82 | 5.23 | 1.32 | 3.12 | 0.19 | 26.67 | 3.19 | -96.58 |
| 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) | 7.61 | -18.52 | 11.91 | -0.81 | 58.03 | 52.35 | -4.17 | 53.51 | -10.61 | 0.6 | 475.0 | 71.43 | 6.8 | -8.23 | 33.33 | 0.79 | -11.24 | -52.41 | -0.09 | 47.06 | -126.47 | 6.04 | 48.17 | -21.8 | 0.32 | -82.61 | -81.5 | 0.15 | -92.96 | -86.36 | 0.39 | 2.63 | -9.3 | 0.02 | 0.0 | -33.33 | 1358.93 | 268.1 | 211.75 |
| 23Q3 (19) | 9.34 | 753.15 | -5.18 | -1.93 | 30.07 | 59.54 | -8.97 | -296.28 | -97.58 | -0.16 | -14.29 | -145.71 | 7.41 | 276.85 | 45.87 | 0.89 | 229.63 | 154.29 | -0.17 | -383.33 | -288.89 | 4.07 | 272.32 | 273.57 | 1.84 | -28.96 | -47.58 | 2.13 | -16.14 | -42.43 | 0.38 | -5.0 | -13.64 | 0.02 | 0.0 | -33.33 | 369.17 | 864.16 | 56.29 |
| 23Q2 (18) | -1.43 | 51.36 | -285.71 | -2.76 | 48.6 | -1204.0 | 4.57 | 308.04 | 288.84 | -0.14 | -566.67 | -146.67 | -4.19 | 49.58 | -510.78 | 0.27 | -64.0 | -25.0 | 0.06 | 128.57 | 400.0 | 1.09 | -74.53 | -13.94 | 2.59 | 112.3 | -17.52 | 2.54 | 167.37 | -13.61 | 0.4 | 2.56 | -2.44 | 0.02 | 0.0 | -33.33 | -48.31 | 77.65 | -312.07 |
| 23Q1 (17) | -2.94 | -143.24 | -97.32 | -5.37 | -215.88 | -1010.17 | 1.12 | 129.71 | 3.7 | 0.03 | -91.43 | 103.09 | -8.31 | -262.94 | -823.33 | 0.75 | -54.82 | 97.37 | -0.21 | -161.76 | -5.0 | 4.30 | -44.34 | 138.52 | 1.22 | -29.48 | 5.17 | 0.95 | -13.64 | -34.48 | 0.39 | -9.3 | -9.3 | 0.02 | -33.33 | -33.33 | -216.18 | -149.59 | -177.11 |
| 22Q4 (16) | 6.8 | -30.96 | 4150.0 | -1.7 | 64.36 | -120.46 | -3.77 | 16.96 | -45.0 | 0.35 | 0.0 | -20.45 | 5.1 | 0.39 | -39.79 | 1.66 | 374.29 | 115.58 | 0.34 | 277.78 | 236.0 | 7.72 | 607.79 | 118.39 | 1.73 | -50.71 | 2022.22 | 1.1 | -70.27 | -54.92 | 0.43 | -2.27 | -10.42 | 0.03 | 0.0 | 0.0 | 435.90 | 84.54 | 7936.86 |
| 22Q3 (15) | 9.85 | 1179.22 | 2110.2 | -4.77 | -2008.0 | -23750.0 | -4.54 | -87.6 | -767.65 | 0.35 | 16.67 | -7.89 | 5.08 | 398.04 | 1096.08 | 0.35 | -2.78 | -59.3 | 0.09 | 550.0 | 28.57 | 1.09 | -14.23 | -77.23 | 3.51 | 11.78 | 963.64 | 3.7 | 25.85 | 3263.64 | 0.44 | 7.32 | 10.0 | 0.03 | 0.0 | 0.0 | 236.21 | 936.87 | 360.31 |
| 22Q2 (14) | 0.77 | 151.68 | 114.42 | 0.25 | -57.63 | -65.28 | -2.42 | -324.07 | -156.54 | 0.3 | 130.93 | 50.0 | 1.02 | 213.33 | 122.08 | 0.36 | -5.26 | -26.53 | -0.02 | 90.0 | 80.0 | 1.27 | -29.42 | -37.87 | 3.14 | 170.69 | 147.24 | 2.94 | 102.76 | 122.73 | 0.41 | -4.65 | 0.0 | 0.03 | 0.0 | 0.0 | 22.78 | 129.2 | 107.51 |
| 22Q1 (13) | -1.49 | -1031.25 | -319.12 | 0.59 | -92.9 | 127.06 | 1.08 | 141.54 | 180.6 | -0.97 | -320.45 | 30.22 | -0.9 | -110.63 | 40.0 | 0.38 | -50.65 | -59.14 | -0.2 | 20.0 | -1100.0 | 1.80 | -49.04 | -67.27 | 1.16 | 1388.89 | 222.22 | 1.45 | -40.57 | 13.28 | 0.43 | -10.42 | 2.38 | 0.03 | 0.0 | 0.0 | -78.01 | -1538.32 | -298.47 |
| 21Q4 (12) | 0.16 | 132.65 | -96.89 | 8.31 | 41650.0 | 300.24 | -2.6 | -482.35 | -4233.33 | 0.44 | 15.79 | -61.4 | 8.47 | 1760.78 | 747.0 | 0.77 | -10.47 | -80.36 | -0.25 | -457.14 | -1350.0 | 3.53 | -26.2 | -83.43 | -0.09 | -127.27 | 78.57 | 2.44 | 2118.18 | 1776.92 | 0.48 | 20.0 | 4.35 | 0.03 | 0.0 | 0.0 | 5.42 | 105.98 | -99.35 |
| 21Q3 (11) | -0.49 | 90.82 | -105.06 | -0.02 | -102.78 | -107.14 | 0.68 | -84.11 | 108.12 | 0.38 | 90.0 | 246.15 | -0.51 | 88.96 | -105.12 | 0.86 | 75.51 | 160.61 | 0.07 | 170.0 | 800.0 | 4.79 | 134.05 | 251.59 | 0.33 | -74.02 | -79.38 | 0.11 | -91.67 | -91.41 | 0.4 | -2.44 | -13.04 | 0.03 | 0.0 | 0.0 | -90.74 | 70.09 | -116.59 |
| 21Q2 (10) | -5.34 | -885.29 | -1822.58 | 0.72 | 133.03 | 523.53 | 4.28 | 419.4 | 234.17 | 0.2 | 114.39 | -56.52 | -4.62 | -208.0 | -3400.0 | 0.49 | -47.31 | 880.0 | -0.1 | -600.0 | 0 | 2.05 | -62.82 | 978.61 | 1.27 | 252.78 | -48.16 | 1.32 | 3.12 | -27.07 | 0.41 | -2.38 | -12.77 | 0.03 | 0.0 | 0.0 | -303.41 | -871.91 | -2360.89 |
| 21Q1 (9) | 0.68 | -86.8 | 123.45 | -2.18 | 47.47 | -198.63 | -1.34 | -2133.33 | -119.97 | -1.39 | -221.93 | -631.58 | -1.5 | -250.0 | 58.68 | 0.93 | -76.28 | 43.08 | 0.02 | 0.0 | -60.0 | 5.50 | -74.2 | 71.69 | 0.36 | 185.71 | 28.57 | 1.28 | 884.62 | 456.52 | 0.42 | -8.7 | -10.64 | 0.03 | 0.0 | -25.0 | 39.31 | -95.27 | 110.03 |
| 20Q4 (8) | 5.15 | -46.8 | -37.73 | -4.15 | -1582.14 | -154.6 | -0.06 | 99.28 | 99.17 | 1.14 | 538.46 | 1800.0 | 1.0 | -89.96 | -84.94 | 3.92 | 1087.88 | 959.46 | 0.02 | 300.0 | -92.0 | 21.33 | 1465.96 | 1181.38 | -0.42 | -126.25 | -171.19 | 0.13 | -89.84 | -18.75 | 0.46 | 0.0 | -2.13 | 0.03 | 0.0 | -25.0 | 830.65 | 51.88 | -32.7 |
| 20Q3 (7) | 9.68 | 3022.58 | 19.21 | 0.28 | 264.71 | 129.17 | -8.37 | -162.38 | -82.75 | -0.26 | -156.52 | -1400.0 | 9.96 | 7014.29 | 39.11 | 0.33 | 560.0 | 22.22 | -0.01 | 0 | 95.24 | 1.36 | 618.02 | 60.61 | 1.6 | -34.69 | -38.7 | 1.28 | -29.28 | -44.59 | 0.46 | -2.13 | -6.12 | 0.03 | 0.0 | -25.0 | 546.89 | 3975.23 | 91.28 |
| 20Q2 (6) | 0.31 | 110.69 | 108.96 | -0.17 | 76.71 | 95.16 | -3.19 | -147.54 | -142.88 | 0.46 | 342.11 | 142.11 | 0.14 | 103.86 | 102.01 | 0.05 | -92.31 | -91.23 | 0 | -100.0 | 0 | 0.19 | -94.08 | -89.74 | 2.45 | 775.0 | -9.59 | 1.81 | 686.96 | -21.3 | 0.47 | 0.0 | -6.0 | 0.03 | -25.0 | -25.0 | 13.42 | 103.42 | 111.02 |
| 20Q1 (5) | -2.9 | -135.07 | 54.97 | -0.73 | 55.21 | 56.29 | 6.71 | 192.68 | 1.67 | -0.19 | -416.67 | 65.45 | -3.63 | -154.67 | 55.24 | 0.65 | 75.68 | 261.11 | 0.05 | -80.0 | 113.89 | 3.21 | 92.57 | 274.82 | 0.28 | -52.54 | 460.0 | 0.23 | 43.75 | 109.09 | 0.47 | 0.0 | -2.08 | 0.04 | 0.0 | 100.0 | -391.89 | -131.75 | 62.88 |
| 19Q4 (4) | 8.27 | 1.85 | 0.0 | -1.63 | -69.79 | 0.0 | -7.24 | -58.08 | 0.0 | 0.06 | 200.0 | 0.0 | 6.64 | -7.26 | 0.0 | 0.37 | 37.04 | 0.0 | 0.25 | 219.05 | 0.0 | 1.66 | 96.28 | 0.0 | 0.59 | -77.39 | 0.0 | 0.16 | -93.07 | 0.0 | 0.47 | -4.08 | 0.0 | 0.04 | 0.0 | 0.0 | 1234.33 | 331.71 | 0.0 |
| 19Q3 (3) | 8.12 | 334.68 | 0.0 | -0.96 | 72.65 | 0.0 | -4.58 | -161.56 | 0.0 | 0.02 | -89.47 | 0.0 | 7.16 | 202.73 | 0.0 | 0.27 | -52.63 | 0.0 | -0.21 | 0 | 0.0 | 0.85 | -54.15 | 0.0 | 2.61 | -3.69 | 0.0 | 2.31 | 0.43 | 0.0 | 0.49 | -2.0 | 0.0 | 0.04 | 0.0 | 0.0 | 285.92 | 334.68 | 0.0 |
| 19Q2 (2) | -3.46 | 46.27 | 0.0 | -3.51 | -110.18 | 0.0 | 7.44 | 12.73 | 0.0 | 0.19 | 134.55 | 0.0 | -6.97 | 14.06 | 0.0 | 0.57 | 216.67 | 0.0 | 0 | 100.0 | 0.0 | 1.85 | 116.28 | 0.0 | 2.71 | 5320.0 | 0.0 | 2.3 | 1990.91 | 0.0 | 0.5 | 4.17 | 0.0 | 0.04 | 100.0 | 0.0 | -121.83 | 88.46 | 0.0 |
| 19Q1 (1) | -6.44 | 0.0 | 0.0 | -1.67 | 0.0 | 0.0 | 6.6 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | -8.11 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1055.74 | 0.0 | 0.0 |
