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) | 8.77 | -70.53 | 4.67 | 0 | -25.5 | 0 | 0.27 | 0 | 13.44 | -10.4 | 10.32 | 39.08 | 0 | 0 | 18.58 | 42.51 | 15.54 | 50.73 | 16.0 | 22.32 | 1.99 | -4.33 | 0 | 0 | 48.75 | -75.17 |
| 2022 (9) | 29.76 | 2380.0 | -14.76 | 0 | -2.05 | 0 | -0.05 | 0 | 15.0 | 0 | 7.42 | 149.83 | 0 | 0 | 13.04 | 136.71 | 10.31 | 23.47 | 13.08 | 1.71 | 2.08 | 2.46 | 0 | 0 | 196.31 | 2335.83 |
| 2021 (8) | 1.2 | -78.87 | -45.67 | 0 | 32.09 | 2225.36 | 0.39 | 0 | -44.47 | 0 | 2.97 | -25.19 | 0 | 0 | 5.51 | -57.39 | 8.35 | 67.33 | 12.86 | 35.94 | 2.03 | -6.88 | 0 | 0 | 8.06 | -83.48 |
| 2020 (7) | 5.68 | -60.17 | -1.89 | 0 | 1.38 | 0 | -0.27 | 0 | 3.79 | -72.83 | 3.97 | 70.39 | 0 | 0 | 12.92 | 143.99 | 4.99 | -53.28 | 9.46 | -3.86 | 2.18 | 5.83 | 0 | 0 | 48.80 | -59.28 |
| 2019 (6) | 14.26 | -45.34 | -0.31 | 0 | -15.26 | 0 | 0.52 | 0 | 13.95 | -45.83 | 2.33 | -26.03 | -0.01 | 0 | 5.30 | -20.6 | 10.68 | -11.59 | 9.84 | -23.48 | 2.06 | 4.04 | 0 | 0 | 119.83 | -31.84 |
| 2018 (5) | 26.09 | 567.26 | -0.34 | 0 | -18.52 | 0 | -0.72 | 0 | 25.75 | 0 | 3.15 | -20.25 | -0.31 | 0 | 6.67 | -24.26 | 12.08 | 17.85 | 12.86 | 0 | 1.98 | -2.94 | 0 | 0 | 175.81 | -20.86 |
| 2017 (4) | 3.91 | -59.06 | -21.32 | 0 | 12.38 | 0 | 1.22 | 0 | -17.41 | 0 | 3.95 | 29.08 | -0.85 | 0 | 8.81 | 25.89 | 10.25 | -15.43 | -0.37 | 0 | 2.04 | 5.7 | 0.09 | 80.0 | 222.16 | 184.27 |
| 2016 (3) | 9.55 | 44.92 | -6.68 | 0 | -5.78 | 0 | -0.6 | 0 | 2.87 | 7.49 | 3.06 | 130.08 | -1.0 | 0 | 7.00 | 155.06 | 12.12 | -5.31 | 10.24 | -15.23 | 1.93 | 9.66 | 0.05 | 66.67 | 78.15 | 64.48 |
| 2015 (2) | 6.59 | -7.05 | -3.92 | 0 | 4.97 | 0 | -0.64 | 0 | 2.67 | 93.48 | 1.33 | -83.44 | -2.04 | 0 | 2.74 | -87.45 | 12.8 | 69.99 | 12.08 | 61.71 | 1.76 | 27.54 | 0.03 | 0.0 | 47.51 | -40.49 |
| 2014 (1) | 7.09 | 11.83 | -5.71 | 0 | -7.4 | 0 | -0.61 | 0 | 1.38 | 0 | 8.03 | 1.52 | -0.62 | 0 | 21.86 | -8.68 | 7.53 | 7.73 | 7.47 | 12.67 | 1.38 | 8.66 | 0.03 | 200.0 | 79.84 | -0.39 |
| 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) | 6.28 | 15.44 | -46.69 | 4.46 | -39.4 | 154.0 | -7.47 | 50.63 | -270.55 | 0.78 | 471.43 | 5.41 | 10.74 | -16.09 | 205.11 | 1.39 | -21.91 | -28.72 | 0 | 0 | 0 | 14.80 | 23.41 | -20.6 | 2.08 | -51.63 | 92.59 | 0.84 | -85.37 | 500.0 | 0.52 | 1.96 | -3.7 | 0 | 0 | 0 | 461.76 | 430.52 | -87.06 |
| 23Q3 (19) | 5.44 | 806.49 | -44.15 | 7.36 | 249.9 | 333.65 | -15.13 | -2754.39 | -115.22 | -0.21 | 19.23 | 66.13 | 12.8 | 325.35 | 94.23 | 1.78 | -46.55 | -53.16 | 0 | 0 | 0 | 11.99 | -40.03 | -51.67 | 4.3 | -13.31 | 56.93 | 5.74 | -1.71 | -1.54 | 0.51 | 6.25 | -1.92 | 0 | 0 | 0 | 87.04 | 814.41 | -43.25 |
| 23Q2 (18) | -0.77 | 64.68 | -116.08 | -4.91 | -120.18 | -231.28 | 0.57 | 116.47 | 111.83 | -0.26 | -550.0 | -285.71 | -5.68 | -28.8 | -166.59 | 3.33 | -13.05 | 494.64 | 0 | 0 | 0 | 20.00 | -23.45 | 496.43 | 4.96 | 18.1 | 36.64 | 5.84 | 63.13 | 76.97 | 0.48 | 0.0 | -7.69 | 0 | 0 | 0 | -12.18 | 77.31 | -109.72 |
| 23Q1 (17) | -2.18 | -118.51 | -163.37 | -2.23 | 73.0 | 68.55 | -3.46 | -179.0 | -163.84 | -0.04 | -105.41 | 87.1 | -4.41 | -225.28 | -20.82 | 3.83 | 96.41 | 245.05 | 0 | 0 | 0 | 26.13 | 40.14 | 239.87 | 4.2 | 288.89 | 46.85 | 3.58 | 1804.76 | -13.73 | 0.48 | -11.11 | -4.0 | 0 | 0 | 0 | -53.69 | -101.5 | -172.58 |
| 22Q4 (16) | 11.78 | 20.94 | 181.82 | -8.26 | -162.22 | 55.88 | 4.38 | 162.3 | -34.33 | 0.74 | 219.35 | 164.29 | 3.52 | -46.59 | 124.21 | 1.95 | -48.68 | 126.74 | 0 | 0 | 0 | 18.64 | -24.89 | 222.34 | 1.08 | -60.58 | -63.39 | -0.21 | -103.6 | -107.64 | 0.54 | 3.85 | 1.89 | 0 | 0 | 0 | 3569.70 | 2227.27 | 2701.1 |
| 22Q3 (15) | 9.74 | 103.34 | 97300.0 | -3.15 | -184.22 | 87.6 | -7.03 | -45.85 | -165.64 | -0.62 | -542.86 | -77.14 | 6.59 | -22.74 | 125.96 | 3.8 | 578.57 | 406.67 | 0 | 0 | 0 | 24.82 | 640.18 | 367.28 | 2.74 | -24.52 | 48.91 | 5.83 | 76.67 | 110.47 | 0.52 | 0.0 | 6.12 | 0 | 0 | 0 | 153.39 | 22.32 | 49903.78 |
| 22Q2 (14) | 4.79 | 39.24 | 421.48 | 3.74 | 152.75 | 97.88 | -4.82 | -188.93 | -160.25 | 0.14 | 145.16 | 366.67 | 8.53 | 333.7 | 2032.5 | 0.56 | -49.55 | -35.63 | 0 | 0 | 0 | 3.35 | -56.38 | -46.46 | 3.63 | 26.92 | 109.83 | 3.3 | -20.48 | -12.7 | 0.52 | 4.0 | 4.0 | 0 | 0 | 0 | 125.39 | 69.5 | 460.19 |
| 22Q1 (13) | 3.44 | -17.7 | 330.87 | -7.09 | 62.13 | -105.51 | 5.42 | -18.74 | -19.23 | -0.31 | -210.71 | -173.81 | -3.65 | 74.9 | 26.11 | 1.11 | 29.07 | 131.25 | 0 | 0 | 0 | 7.69 | 32.91 | 76.96 | 2.86 | -3.05 | 56.28 | 4.15 | 50.91 | 16.9 | 0.5 | -5.66 | -1.96 | 0 | 0 | 0 | 73.98 | -41.95 | 301.58 |
| 21Q4 (12) | 4.18 | 41700.0 | 37.95 | -18.72 | 26.3 | -37540.0 | 6.67 | -37.72 | 437.9 | 0.28 | 180.0 | 1500.0 | -14.54 | 42.73 | -572.08 | 0.86 | 14.67 | 207.14 | 0 | 0 | 0 | 5.78 | 8.88 | 109.24 | 2.95 | 60.33 | 66.67 | 2.75 | -0.72 | 69.75 | 0.53 | 8.16 | -3.64 | 0 | 0 | 0 | 127.44 | 41445.12 | -8.73 |
| 21Q3 (11) | 0.01 | 100.67 | -99.32 | -25.4 | -1443.92 | -2034.45 | 10.71 | 33.88 | 3160.0 | -0.35 | -1266.67 | 38.6 | -25.39 | -6447.5 | -8855.17 | 0.75 | -13.79 | -39.02 | 0 | 0 | 0 | 5.31 | -15.2 | -64.93 | 1.84 | 6.36 | 57.26 | 2.77 | -26.72 | -2.46 | 0.49 | -2.0 | -10.91 | 0 | 0 | 0 | 0.31 | 100.88 | -99.3 |
| 21Q2 (10) | -1.49 | 0.0 | -431.11 | 1.89 | 154.78 | 959.09 | 8.0 | 19.23 | 583.76 | 0.03 | -92.86 | -75.0 | 0.4 | 108.1 | 73.91 | 0.87 | 81.25 | -42.38 | 0 | 0 | 0 | 6.26 | 44.19 | -81.54 | 1.73 | -5.46 | 652.17 | 3.78 | 6.48 | -29.61 | 0.5 | -1.96 | -9.09 | 0 | 0 | 0 | -34.81 | 5.14 | -557.99 |
| 21Q1 (9) | -1.49 | -149.17 | -309.86 | -3.45 | -7000.0 | -563.46 | 6.71 | 441.13 | 1086.76 | 0.42 | 2200.0 | 110.0 | -4.94 | -260.39 | -2700.0 | 0.48 | 71.43 | -48.94 | 0 | 0 | 0 | 4.34 | 57.16 | -62.94 | 1.83 | 3.39 | 1.1 | 3.55 | 119.14 | 1059.46 | 0.51 | -7.27 | -3.77 | 0 | 0 | 0 | -36.70 | -126.28 | -108.27 |
| 20Q4 (8) | 3.03 | 104.73 | -37.27 | 0.05 | 104.2 | 103.03 | 1.24 | 454.29 | -47.9 | -0.02 | 96.49 | -103.28 | 3.08 | 962.07 | -3.14 | 0.28 | -77.24 | -55.56 | 0 | 0 | -100.0 | 2.76 | -81.75 | -65.95 | 1.77 | 51.28 | 43.9 | 1.62 | -42.96 | 92.86 | 0.55 | 0.0 | 7.84 | 0 | 0 | 0 | 139.63 | 219.83 | -60.97 |
| 20Q3 (7) | 1.48 | 228.89 | -87.38 | -1.19 | -440.91 | 85.52 | -0.35 | -129.91 | 96.0 | -0.57 | -575.0 | -1050.0 | 0.29 | 26.09 | -91.74 | 1.23 | -18.54 | 61.84 | 0 | 0 | 100.0 | 15.15 | -55.36 | 111.27 | 1.17 | 408.7 | -51.25 | 2.84 | -47.11 | 10.51 | 0.55 | 0.0 | 7.84 | 0 | 0 | 0 | 43.66 | 474.34 | -88.54 |
| 20Q2 (6) | 0.45 | -36.62 | -93.99 | -0.22 | 57.69 | -137.29 | 1.17 | 272.06 | 123.49 | 0.12 | -40.0 | 700.0 | 0.23 | 21.05 | -97.15 | 1.51 | 60.64 | 118.84 | 0 | 0 | 100.0 | 33.93 | 189.51 | 535.38 | 0.23 | -87.29 | -93.22 | 5.37 | 1551.35 | 72.67 | 0.55 | 3.77 | 7.84 | 0 | 0 | 0 | 7.60 | -98.29 | -96.33 |
| 20Q1 (5) | 0.71 | -85.3 | 106.6 | -0.52 | 68.48 | -105.23 | -0.68 | -128.57 | 82.7 | 0.2 | -67.21 | 242.86 | 0.19 | -94.03 | 123.46 | 0.94 | 49.21 | 261.54 | 0 | -100.0 | 0 | 11.72 | 44.37 | 473.41 | 1.81 | 47.15 | -50.55 | -0.37 | -144.05 | -111.11 | 0.53 | 3.92 | 3.92 | 0 | 0 | 0 | 443.75 | 24.03 | 258.51 |
| 19Q4 (4) | 4.83 | -58.82 | 0.0 | -1.65 | 79.93 | 0.0 | 2.38 | 127.23 | 0.0 | 0.61 | 916.67 | 0.0 | 3.18 | -9.4 | 0.0 | 0.63 | -17.11 | 0.0 | 0.01 | 200.0 | 0.0 | 8.12 | 13.23 | 0.0 | 1.23 | -48.75 | 0.0 | 0.84 | -67.32 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0.0 | 357.78 | -6.06 | 0.0 |
| 19Q3 (3) | 11.73 | 56.61 | 0.0 | -8.22 | -1493.22 | 0.0 | -8.74 | -75.5 | 0.0 | 0.06 | 400.0 | 0.0 | 3.51 | -56.56 | 0.0 | 0.76 | 10.14 | 0.0 | -0.01 | 0.0 | 0.0 | 7.17 | 34.25 | 0.0 | 2.4 | -29.2 | 0.0 | 2.57 | -17.36 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0.0 | 380.84 | 84.07 | 0.0 |
| 19Q2 (2) | 7.49 | 169.67 | 0.0 | 0.59 | -94.06 | 0.0 | -4.98 | -26.72 | 0.0 | -0.02 | 85.71 | 0.0 | 8.08 | 1097.53 | 0.0 | 0.69 | 165.38 | 0.0 | -0.01 | 0 | 0.0 | 5.34 | 161.28 | 0.0 | 3.39 | -7.38 | 0.0 | 3.11 | -6.61 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0.0 | 206.91 | 173.91 | 0.0 |
| 19Q1 (1) | -10.75 | 0.0 | 0.0 | 9.94 | 0.0 | 0.0 | -3.93 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 3.66 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -279.95 | 0.0 | 0.0 |
