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) | 13.63 | -55.57 | -17.45 | 0 | 2.06 | -77.56 | -1.19 | 0 | -3.82 | 0 | 17.26 | -53.35 | -0.22 | 0 | 13.87 | -39.01 | 10.5 | -61.33 | 5.81 | -61.78 | 13.18 | 5.1 | 0.11 | 1000.0 | 71.36 | -35.45 |
| 2022 (9) | 30.68 | 34.03 | -34.55 | 0 | 9.18 | 0 | -2.23 | 0 | -3.87 | 0 | 37.0 | 152.73 | -0.17 | 0 | 22.74 | 184.08 | 27.15 | -31.75 | 15.2 | -26.21 | 12.54 | -2.11 | 0.01 | 0.0 | 110.56 | 61.42 |
| 2021 (8) | 22.89 | -56.46 | -11.3 | 0 | -34.83 | 0 | -0.89 | 0 | 11.59 | -62.88 | 14.64 | 15.37 | 0.08 | 0 | 8.01 | -7.61 | 39.78 | 41.62 | 20.6 | 32.73 | 12.81 | 1.34 | 0.01 | 0 | 68.49 | -63.31 |
| 2020 (7) | 52.57 | 196.34 | -21.35 | 0 | -5.66 | 0 | -0.22 | 0 | 31.22 | 0 | 12.69 | -54.01 | -2.36 | 0 | 8.67 | -51.95 | 28.09 | 1.81 | 15.52 | 1.97 | 12.64 | 16.71 | 0 | 0 | 186.68 | 174.13 |
| 2019 (6) | 17.74 | -33.76 | -27.96 | 0 | 4.41 | -76.84 | -0.12 | 0 | -10.22 | 0 | 27.59 | -5.32 | -1.97 | 0 | 18.03 | -15.12 | 27.59 | 16.36 | 15.22 | 11.91 | 10.83 | 36.74 | 0 | 0 | 68.10 | -44.84 |
| 2018 (5) | 26.78 | 131.26 | -32.05 | 0 | 19.04 | -25.57 | -2.22 | 0 | -5.27 | 0 | 29.14 | -20.12 | -0.09 | 0 | 21.25 | -31.58 | 23.71 | -11.33 | 13.6 | -16.05 | 7.92 | 13.79 | 0.17 | 54.55 | 123.47 | 148.11 |
| 2017 (4) | 11.58 | -46.71 | -41.28 | 0 | 25.58 | 0 | -2.72 | 0 | -29.7 | 0 | 36.48 | 116.37 | -4.78 | 0 | 31.05 | 95.78 | 26.74 | 15.31 | 16.2 | 8.72 | 6.96 | 17.17 | 0.11 | -8.33 | 49.76 | -52.0 |
| 2016 (3) | 21.73 | 4.77 | -19.45 | 0 | -5.83 | 0 | -1.19 | 0 | 2.28 | -35.23 | 16.86 | 5.51 | -2.95 | 0 | 15.86 | -6.27 | 23.19 | 20.91 | 14.9 | 30.7 | 5.94 | 16.24 | 0.12 | 0.0 | 103.67 | -16.87 |
| 2015 (2) | 20.74 | 3.54 | -17.22 | 0 | -0.75 | 0 | -0.99 | 0 | 3.52 | -75.47 | 15.98 | 152.85 | -0.8 | 0 | 16.92 | 144.09 | 19.18 | 25.11 | 11.4 | 16.33 | 5.11 | -5.89 | 0.12 | -14.29 | 124.71 | -4.3 |
| 2014 (1) | 20.03 | 36.91 | -5.68 | 0 | 0.1 | 0 | -0.69 | 0 | 14.35 | 0 | 6.32 | -23.49 | 0.39 | 0 | 6.93 | -31.96 | 15.33 | 37.24 | 9.8 | 39.01 | 5.43 | 2.26 | 0.14 | 16.67 | 130.32 | 11.17 |
| 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) | 6.37 | -10.53 | -10.78 | -2.25 | 69.51 | 81.16 | -8.97 | -418.09 | -64.89 | -1.0 | -196.15 | -223.46 | 4.12 | 1684.62 | 185.83 | 4.1 | -12.39 | -64.62 | -0.13 | -44.44 | -30.0 | 12.99 | -0.74 | -66.8 | 2.45 | -49.06 | -22.47 | 1.19 | -53.33 | 22.68 | 2.75 | -17.17 | 30.33 | 0.08 | 700.0 | 700.0 | 158.46 | 30.86 | -31.42 |
| 23Q3 (19) | 7.12 | 28.52 | -40.52 | -7.38 | -79.13 | 0.67 | 2.82 | 194.31 | -47.49 | 1.04 | 336.36 | 82.46 | -0.26 | -118.31 | -105.73 | 4.68 | 15.84 | -44.42 | -0.09 | -1000.0 | 47.06 | 13.08 | -12.3 | -37.74 | 4.81 | 881.63 | -20.63 | 2.55 | 254.17 | -36.25 | 3.32 | 1.53 | -7.52 | 0.01 | 0.0 | 0 | 121.09 | -12.57 | -23.22 |
| 23Q2 (18) | 5.54 | 202.78 | -56.03 | -4.12 | -11.05 | 59.0 | -2.99 | -126.67 | -160.4 | -0.44 | 44.3 | 75.82 | 1.42 | 115.6 | -44.31 | 4.04 | -9.01 | -67.26 | 0.01 | 200.0 | -94.44 | 14.92 | 0.94 | -39.12 | 0.49 | -82.12 | -95.15 | 0.72 | -46.67 | -87.12 | 3.27 | -14.62 | -7.1 | 0.01 | 0.0 | 0 | 138.50 | 233.36 | 0.14 |
| 23Q1 (17) | -5.39 | -175.49 | -423.3 | -3.71 | 68.93 | 27.54 | 11.21 | 306.07 | 160.7 | -0.79 | -197.53 | 55.87 | -9.1 | -89.58 | -47.97 | 4.44 | -61.69 | -4.72 | -0.01 | 90.0 | 87.5 | 14.78 | -62.21 | 35.27 | 2.74 | -13.29 | -64.96 | 1.35 | 39.18 | -70.91 | 3.83 | 81.52 | 16.06 | 0.01 | 0.0 | 0 | -103.85 | -144.95 | -700.58 |
| 22Q4 (16) | 7.14 | -40.35 | -34.73 | -11.94 | -60.7 | -182.27 | -5.44 | -201.3 | 75.53 | 0.81 | 42.11 | 133.2 | -4.8 | -205.73 | -171.54 | 11.59 | 37.65 | 96.77 | -0.1 | 41.18 | -190.91 | 39.12 | 86.15 | 174.01 | 3.16 | -47.85 | -54.53 | 0.97 | -75.75 | -78.1 | 2.11 | -41.23 | -35.28 | 0.01 | 0 | 0 | 231.07 | 46.52 | 62.42 |
| 22Q3 (15) | 11.97 | -5.0 | 62.64 | -7.43 | 26.07 | -105.25 | 5.37 | 8.48 | 144.71 | 0.57 | 131.32 | 201.79 | 4.54 | 78.04 | 21.39 | 8.42 | -31.77 | 163.95 | -0.17 | -194.44 | 0 | 21.01 | -14.24 | 129.3 | 6.06 | -40.06 | 17.21 | 4.0 | -28.44 | 14.61 | 3.59 | 1.99 | 12.19 | 0 | 0 | 0 | 157.71 | 14.03 | 43.35 |
| 22Q2 (14) | 12.6 | 1323.3 | 25.25 | -10.05 | -96.29 | -428.95 | 4.95 | 15.12 | 477.86 | -1.82 | -1.68 | -200.55 | 2.55 | 141.46 | -68.75 | 12.34 | 164.81 | 315.49 | 0.18 | 325.0 | 1700.0 | 24.50 | 124.27 | 395.76 | 10.11 | 29.28 | -35.85 | 5.59 | 20.47 | -18.51 | 3.52 | 6.67 | 10.34 | 0 | 0 | 0 | 138.31 | 1166.19 | 38.17 |
| 22Q1 (13) | -1.03 | -109.41 | 81.17 | -5.12 | -21.04 | -232.47 | 4.3 | 119.34 | 489.04 | -1.79 | 26.64 | -696.67 | -6.15 | -191.65 | 12.27 | 4.66 | -20.88 | 80.62 | -0.08 | -172.73 | -100.0 | 10.93 | -23.46 | 97.86 | 7.82 | 12.52 | -34.23 | 4.64 | 4.74 | -20.27 | 3.3 | 1.23 | 4.1 | 0 | 0 | 0 | -12.97 | -109.12 | 78.68 |
| 21Q4 (12) | 10.94 | 48.64 | -33.62 | -4.23 | -16.85 | 12.6 | -22.23 | -85.1 | -335.03 | -2.44 | -335.71 | -228.42 | 6.71 | 79.41 | -42.35 | 5.89 | 84.64 | 66.86 | 0.11 | 0 | 450.0 | 14.28 | 55.78 | 47.65 | 6.95 | 34.43 | -2.8 | 4.43 | 26.93 | 8.31 | 3.26 | 1.88 | 5.16 | 0 | 0 | 100.0 | 142.26 | 29.31 | -38.11 |
| 21Q3 (11) | 7.36 | -26.84 | -53.8 | -3.62 | -90.53 | 52.49 | -12.01 | -816.79 | -11018.18 | -0.56 | -130.94 | 88.91 | 3.74 | -54.17 | -54.99 | 3.19 | 7.41 | 0.0 | 0 | -100.0 | 100.0 | 9.16 | 85.41 | -2.3 | 5.17 | -67.2 | -12.96 | 3.49 | -49.13 | -4.12 | 3.2 | 0.31 | 0.31 | 0 | 0 | -100.0 | 110.01 | 9.91 | -52.76 |
| 21Q2 (10) | 10.06 | 283.91 | 68.23 | -1.9 | -23.38 | -158.82 | -1.31 | -279.45 | 27.22 | 1.81 | 503.33 | 27.46 | 8.16 | 216.41 | -11.4 | 2.97 | 15.12 | -9.45 | 0.01 | 125.0 | 100.63 | 4.94 | -10.5 | -54.85 | 15.76 | 32.55 | 250.22 | 6.86 | 17.87 | 181.15 | 3.19 | 0.63 | -0.31 | 0 | 0 | -100.0 | 100.10 | 264.51 | -5.42 |
| 21Q1 (9) | -5.47 | -133.19 | -137.44 | -1.54 | 68.18 | 88.39 | 0.73 | 114.29 | -35.96 | 0.3 | -84.21 | -80.13 | -7.01 | -160.22 | -623.13 | 2.58 | -26.91 | -4.09 | -0.04 | -300.0 | -300.0 | 5.52 | -42.88 | -5.63 | 11.89 | 66.29 | 13.24 | 5.82 | 42.3 | 8.99 | 3.17 | 2.26 | 0.63 | 0 | 100.0 | -100.0 | -60.85 | -126.47 | -135.4 |
| 20Q4 (8) | 16.48 | 3.45 | 116.84 | -4.84 | 36.48 | 25.88 | -5.11 | -4745.45 | -651.47 | 1.9 | 137.62 | 926.09 | 11.64 | 40.07 | 987.85 | 3.53 | 10.66 | -51.58 | 0.02 | 102.53 | 109.09 | 9.67 | 3.08 | -51.05 | 7.15 | 20.37 | 2.44 | 4.09 | 12.36 | 9.07 | 3.1 | -2.82 | 2.99 | -0.02 | -300.0 | 0 | 229.85 | -1.31 | 104.44 |
| 20Q3 (7) | 15.93 | 166.39 | 153.66 | -7.62 | -335.91 | 7.19 | 0.11 | 106.11 | -94.88 | -5.05 | -455.63 | -415.62 | 8.31 | -9.77 | 530.57 | 3.19 | -2.74 | -41.04 | -0.79 | 50.0 | 54.07 | 9.38 | -14.33 | -35.59 | 5.94 | 32.0 | -7.48 | 3.64 | 49.18 | 3.7 | 3.19 | -0.31 | 12.72 | 0.01 | 0.0 | 0 | 232.89 | 120.04 | 135.12 |
| 20Q2 (6) | 5.98 | -59.07 | 2.75 | 3.23 | 124.34 | 162.24 | -1.8 | -257.89 | -29.5 | 1.42 | -5.96 | 389.8 | 9.21 | 587.31 | 1361.9 | 3.28 | 21.93 | -52.39 | -1.58 | -15700.0 | -15700.0 | 10.95 | 87.09 | -43.59 | 4.5 | -57.14 | -28.23 | 2.44 | -54.31 | -37.44 | 3.2 | 1.59 | 23.55 | 0.01 | 0.0 | 0 | 105.84 | -38.42 | 18.03 |
| 20Q1 (5) | 14.61 | 92.24 | 845.41 | -13.27 | -103.22 | -90.94 | 1.14 | 267.65 | -73.67 | 1.51 | 756.52 | 249.5 | 1.34 | 25.23 | 115.04 | 2.69 | -63.1 | -66.38 | -0.01 | 95.45 | 66.67 | 5.85 | -70.37 | -68.23 | 10.5 | 50.43 | 32.58 | 5.34 | 42.4 | 31.2 | 3.15 | 4.65 | 31.25 | 0.01 | 0 | 0 | 171.88 | 52.88 | 667.39 |
| 19Q4 (4) | 7.6 | 21.02 | 0.0 | -6.53 | 20.46 | 0.0 | -0.68 | -131.63 | 0.0 | -0.23 | -114.38 | 0.0 | 1.07 | 155.44 | 0.0 | 7.29 | 34.75 | 0.0 | -0.22 | 87.21 | 0.0 | 19.75 | 35.63 | 0.0 | 6.98 | 8.72 | 0.0 | 3.75 | 6.84 | 0.0 | 3.01 | 6.36 | 0.0 | 0 | 0 | 0.0 | 112.43 | 13.5 | 0.0 |
| 19Q3 (3) | 6.28 | 7.9 | 0.0 | -8.21 | -58.19 | 0.0 | 2.15 | 254.68 | 0.0 | 1.6 | 426.53 | 0.0 | -1.93 | -406.35 | 0.0 | 5.41 | -21.48 | 0.0 | -1.72 | -17100.0 | 0.0 | 14.56 | -24.97 | 0.0 | 6.42 | 2.39 | 0.0 | 3.51 | -10.0 | 0.0 | 2.83 | 9.27 | 0.0 | 0 | 0 | 0.0 | 99.05 | 10.46 | 0.0 |
| 19Q2 (2) | 5.82 | 396.94 | 0.0 | -5.19 | 25.32 | 0.0 | -1.39 | -132.1 | 0.0 | -0.49 | 51.49 | 0.0 | 0.63 | 107.07 | 0.0 | 6.89 | -13.88 | 0.0 | -0.01 | 66.67 | 0.0 | 19.41 | 5.39 | 0.0 | 6.27 | -20.83 | 0.0 | 3.9 | -4.18 | 0.0 | 2.59 | 7.92 | 0.0 | 0 | 0 | 0.0 | 89.68 | 396.02 | 0.0 |
| 19Q1 (1) | -1.96 | 0.0 | 0.0 | -6.95 | 0.0 | 0.0 | 4.33 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | -8.91 | 0.0 | 0.0 | 8.0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 18.42 | 0.0 | 0.0 | 7.92 | 0.0 | 0.0 | 4.07 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -30.29 | 0.0 | 0.0 |
