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) | 28.13 | -46.43 | -21.79 | 0 | -15.93 | 0 | -0.17 | 0 | 6.34 | -80.47 | 16.83 | -15.72 | 0 | 0 | 3.31 | -26.97 | 21.93 | 19.97 | 17.89 | 21.29 | 9.6 | -7.51 | 0.05 | -28.57 | 102.14 | -50.98 |
| 2022 (9) | 52.51 | -6.8 | -20.04 | 0 | -13.42 | 0 | 0.3 | -61.04 | 32.47 | -8.04 | 19.97 | -4.13 | 0 | 0 | 4.53 | -8.35 | 18.28 | 17.71 | 14.75 | 19.05 | 10.38 | -5.98 | 0.07 | 16.67 | 208.37 | -13.12 |
| 2021 (8) | 56.34 | 50.64 | -21.03 | 0 | -12.28 | 0 | 0.77 | 0 | 35.31 | 154.76 | 20.83 | -25.95 | 0 | 0 | 4.95 | -30.45 | 15.53 | 20.2 | 12.39 | 15.69 | 11.04 | -0.72 | 0.06 | -14.29 | 239.85 | 40.45 |
| 2020 (7) | 37.4 | 69.38 | -23.54 | 0 | 5.5 | 0 | -0.57 | 0 | 13.86 | 184.02 | 28.13 | 2.66 | 0 | 0 | 7.11 | -12.43 | 12.92 | 39.22 | 10.71 | 46.31 | 11.12 | 6.41 | 0.07 | -30.0 | 170.78 | 38.21 |
| 2019 (6) | 22.08 | 157.94 | -17.2 | 0 | -7.15 | 0 | 0.68 | 0 | 4.88 | 0 | 27.4 | -2.35 | 0 | 0 | 8.12 | -6.37 | 9.28 | -1.49 | 7.32 | -3.43 | 10.45 | 94.96 | 0.1 | -47.37 | 123.56 | 89.52 |
| 2018 (5) | 8.56 | -62.17 | -13.76 | 0 | -0.54 | 0 | -0.58 | 0 | -5.2 | 0 | 28.06 | 14.67 | 0 | 0 | 8.67 | 19.23 | 9.42 | -20.77 | 7.58 | -18.93 | 5.36 | 15.27 | 0.19 | 0 | 65.19 | -59.67 |
| 2017 (4) | 22.63 | 539.27 | -17.65 | 0 | -2.61 | 0 | 0.77 | 250.0 | 4.98 | 0 | 24.47 | 24.59 | 0 | 0 | 7.27 | 30.52 | 11.89 | -17.37 | 9.35 | -14.14 | 4.65 | 23.02 | 0 | 0 | 161.64 | 576.25 |
| 2016 (3) | 3.54 | -79.07 | -16.6 | 0 | 4.27 | 0 | 0.22 | 0 | -13.06 | 0 | 19.64 | 42.94 | 0 | 0 | 5.57 | 48.06 | 14.39 | -6.19 | 10.89 | -4.22 | 3.78 | 45.95 | 0.14 | 27.27 | 23.90 | -80.11 |
| 2015 (2) | 16.91 | 32.63 | -7.35 | 0 | -7.05 | 0 | 0 | 0 | 9.56 | -54.93 | 13.74 | 26.99 | 0.02 | -50.0 | 3.76 | 14.0 | 15.34 | 3.09 | 11.37 | -3.23 | 2.59 | -3.72 | 0.11 | 37.5 | 120.18 | 36.87 |
| 2014 (1) | 12.75 | 0 | 8.46 | 0 | -20.76 | 0 | -0.23 | 0 | 21.21 | 0 | 10.82 | 0 | 0.04 | 0 | 3.30 | 0 | 14.88 | 39.33 | 11.75 | 12.12 | 2.69 | 0 | 0.08 | 0 | 87.81 | 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) | 20.05 | 618.64 | 61.95 | -8.34 | -154.4 | -160.62 | -1.07 | 91.74 | -11.46 | 0.34 | 156.67 | 126.67 | 11.71 | -35.38 | 27.56 | 3.19 | -43.74 | 4.25 | 0 | 0 | 0 | 3.09 | -28.25 | 6.8 | 4.76 | -13.45 | -3.05 | 3.95 | -11.24 | -1.5 | 2.57 | 2.8 | -1.53 | 0.01 | 0.0 | -50.0 | 307.04 | 665.96 | 64.68 |
| 23Q3 (19) | 2.79 | 182.79 | -67.75 | 15.33 | 701.18 | 344.5 | -12.96 | -1264.21 | -22.03 | -0.6 | -330.77 | -50.0 | 18.12 | 406.08 | 661.34 | 5.67 | 103.96 | -10.99 | 0 | 0 | 0 | 4.31 | 136.51 | -25.48 | 5.5 | -17.17 | 25.0 | 4.45 | -18.05 | 26.06 | 2.5 | 9.65 | -4.58 | 0.01 | 0.0 | -50.0 | 40.09 | 191.83 | -71.41 |
| 23Q2 (18) | -3.37 | -138.87 | -610.61 | -2.55 | 90.28 | 54.14 | -0.95 | 0.0 | -2.15 | 0.26 | 252.94 | -68.29 | -5.92 | 66.31 | -20.82 | 2.78 | -46.33 | -50.0 | 0 | 0 | 0 | 1.82 | -57.26 | -57.73 | 6.64 | 32.27 | 33.87 | 5.43 | 33.74 | 35.75 | 2.28 | 0.88 | -11.63 | 0.01 | 0.0 | -50.0 | -43.65 | -131.87 | -536.53 |
| 23Q1 (17) | 8.67 | -29.97 | -71.88 | -26.24 | -720.0 | -423.75 | -0.95 | 1.04 | -4.4 | -0.17 | -213.33 | 34.62 | -17.57 | -291.39 | -168.05 | 5.18 | 69.28 | 4.02 | 0 | 0 | 0 | 4.27 | 47.25 | -17.73 | 5.02 | 2.24 | 25.5 | 4.06 | 1.25 | 26.48 | 2.26 | -13.41 | -12.06 | 0.01 | -50.0 | -50.0 | 136.97 | -26.54 | -74.23 |
| 22Q4 (16) | 12.38 | 43.12 | 15.38 | -3.2 | 48.96 | 0.93 | -0.96 | 90.96 | 90.12 | 0.15 | 137.5 | 151.72 | 9.18 | 285.71 | 22.4 | 3.06 | -51.96 | -7.55 | 0 | 0 | 0 | 2.90 | -49.93 | -13.52 | 4.91 | 11.59 | 19.76 | 4.01 | 13.6 | 20.06 | 2.61 | -0.38 | -1.88 | 0.02 | 0.0 | 0.0 | 186.45 | 32.99 | 4.6 |
| 22Q3 (15) | 8.65 | 1210.61 | -69.32 | -6.27 | -12.77 | -30.08 | -10.62 | -1041.94 | -1149.41 | -0.4 | -148.78 | -190.91 | 2.38 | 148.57 | -89.82 | 6.37 | 14.57 | 32.43 | 0 | 0 | 0 | 5.79 | 34.14 | 19.33 | 4.4 | -11.29 | 21.21 | 3.53 | -11.75 | 22.57 | 2.62 | 1.55 | -4.03 | 0.02 | 0.0 | 0.0 | 140.19 | 1301.94 | -72.0 |
| 22Q2 (14) | 0.66 | -97.86 | -80.47 | -5.56 | -10.98 | 12.85 | -0.93 | -2.2 | 50.0 | 0.82 | 415.38 | 34.43 | -4.9 | -118.98 | -63.33 | 5.56 | 11.65 | -9.59 | 0 | 0 | 0 | 4.31 | -16.82 | -15.77 | 4.96 | 24.0 | 15.62 | 4.0 | 24.61 | 18.34 | 2.58 | 0.39 | -8.51 | 0.02 | 0.0 | 0.0 | 10.00 | -98.12 | -81.6 |
| 22Q1 (13) | 30.83 | 187.33 | 119.59 | -5.01 | -55.11 | 24.09 | -0.91 | 90.64 | -668.75 | -0.26 | 10.34 | -2700.0 | 25.82 | 244.27 | 247.04 | 4.98 | 50.45 | -24.09 | 0 | 0 | 0 | 5.19 | 54.79 | -18.48 | 4.0 | -2.44 | 13.64 | 3.21 | -3.89 | 14.64 | 2.57 | -3.38 | -9.19 | 0.02 | 0.0 | 100.0 | 531.55 | 198.22 | 113.53 |
| 21Q4 (12) | 10.73 | -61.94 | 468.73 | -3.23 | 32.99 | 16.1 | -9.72 | -1043.53 | -208.48 | -0.29 | -165.91 | 73.15 | 7.5 | -67.91 | 210.95 | 3.31 | -31.19 | -14.69 | 0 | 0 | 0 | 3.35 | -30.91 | -5.62 | 4.1 | 12.95 | -5.96 | 3.34 | 15.97 | -7.73 | 2.66 | -2.56 | -5.0 | 0.02 | 0.0 | 0.0 | 178.24 | -64.4 | 494.45 |
| 21Q3 (11) | 28.19 | 734.02 | 32.53 | -4.82 | 24.45 | 27.41 | -0.85 | 54.3 | 83.1 | 0.44 | -27.87 | 450.0 | 23.37 | 879.0 | 59.74 | 4.81 | -21.79 | -27.56 | 0 | 0 | 0 | 4.85 | -5.31 | -24.58 | 3.63 | -15.38 | 3.12 | 2.88 | -14.79 | 4.35 | 2.73 | -3.19 | -2.15 | 0.02 | 0.0 | 0.0 | 500.71 | 821.43 | 31.12 |
| 21Q2 (10) | 3.38 | -75.93 | -78.72 | -6.38 | 3.33 | 17.78 | -1.86 | -1262.5 | 47.61 | 0.61 | 6000.0 | -34.41 | -3.0 | -140.32 | -136.95 | 6.15 | -6.25 | -38.0 | 0 | 0 | 0 | 5.12 | -19.5 | -47.39 | 4.29 | 21.88 | 15.32 | 3.38 | 20.71 | -0.88 | 2.82 | -0.35 | 0.0 | 0.02 | 100.0 | 0.0 | 54.34 | -78.17 | -78.61 |
| 21Q1 (9) | 14.04 | 582.47 | 344.3 | -6.6 | -71.43 | -24.53 | 0.16 | -98.21 | -96.87 | 0.01 | 100.93 | 102.0 | 7.44 | 210.06 | 447.66 | 6.56 | 69.07 | -14.81 | 0 | 0 | 0 | 6.36 | 79.2 | -32.98 | 3.52 | -19.27 | 172.87 | 2.8 | -22.65 | 201.08 | 2.83 | 1.07 | 4.43 | 0.01 | -50.0 | -50.0 | 248.94 | 650.91 | 188.32 |
| 20Q4 (8) | -2.91 | -113.68 | -120.58 | -3.85 | 42.02 | 16.12 | 8.96 | 278.13 | 265.62 | -1.08 | -1450.0 | -620.0 | -6.76 | -146.21 | -170.79 | 3.88 | -41.57 | -53.42 | 0 | 0 | 0 | 3.55 | -44.78 | -57.4 | 4.36 | 23.86 | 19.78 | 3.62 | 31.16 | 16.77 | 2.8 | 0.36 | 4.09 | 0.02 | 0.0 | -71.43 | -45.19 | -111.83 | -118.73 |
| 20Q3 (7) | 21.27 | 33.94 | 3530.65 | -6.64 | 14.43 | -10.3 | -5.03 | -41.69 | -1189.74 | 0.08 | -91.4 | -76.47 | 14.63 | 80.17 | 320.33 | 6.64 | -33.06 | -10.15 | 0 | 0 | 0 | 6.43 | -33.95 | -31.14 | 3.52 | -5.38 | 101.14 | 2.76 | -19.06 | 112.31 | 2.79 | -1.06 | 7.31 | 0.02 | 0.0 | 0.0 | 381.87 | 50.29 | 2514.39 |
| 20Q2 (6) | 15.88 | 402.53 | 171.92 | -7.76 | -46.42 | -221.99 | -3.55 | -169.47 | -293.99 | 0.93 | 286.0 | 2225.0 | 8.12 | 479.44 | 136.73 | 9.92 | 28.83 | 74.96 | 0 | 0 | 0 | 9.73 | 2.54 | 48.9 | 3.72 | 188.37 | 54.36 | 3.41 | 266.67 | 88.4 | 2.82 | 4.06 | 10.59 | 0.02 | 0.0 | 0.0 | 254.08 | 194.28 | 90.56 |
| 20Q1 (5) | 3.16 | -77.65 | 109.27 | -5.3 | -15.47 | -26.49 | 5.11 | 194.45 | 358.08 | -0.5 | -233.33 | -228.21 | -2.14 | -122.41 | 20.15 | 7.7 | -7.56 | 28.12 | 0 | 0 | 0 | 9.49 | 13.92 | 13.1 | 1.29 | -64.56 | -10.42 | 0.93 | -70.0 | -15.45 | 2.71 | 0.74 | 3.83 | 0.02 | -71.43 | -50.0 | 86.34 | -64.22 | 114.42 |
| 19Q4 (4) | 14.14 | 2380.65 | 0.0 | -4.59 | 23.75 | 0.0 | -5.41 | -1287.18 | 0.0 | -0.15 | -144.12 | 0.0 | 9.55 | 243.83 | 0.0 | 8.33 | 12.72 | 0.0 | 0 | 0 | 0.0 | 8.33 | -10.76 | 0.0 | 3.64 | 108.0 | 0.0 | 3.1 | 138.46 | 0.0 | 2.69 | 3.46 | 0.0 | 0.07 | 250.0 | 0.0 | 241.30 | 1625.62 | 0.0 |
| 19Q3 (3) | -0.62 | -110.62 | 0.0 | -6.02 | -149.79 | 0.0 | -0.39 | -121.31 | 0.0 | 0.34 | 750.0 | 0.0 | -6.64 | -293.59 | 0.0 | 7.39 | 30.34 | 0.0 | 0 | 0 | 0.0 | 9.34 | 42.83 | 0.0 | 1.75 | -27.39 | 0.0 | 1.3 | -28.18 | 0.0 | 2.6 | 1.96 | 0.0 | 0.02 | 0.0 | 0.0 | -15.82 | -111.86 | 0.0 |
| 19Q2 (2) | 5.84 | 286.75 | 0.0 | -2.41 | 42.48 | 0.0 | 1.83 | 192.42 | 0.0 | 0.04 | -89.74 | 0.0 | 3.43 | 227.99 | 0.0 | 5.67 | -5.66 | 0.0 | 0 | 0 | 0.0 | 6.54 | -22.11 | 0.0 | 2.41 | 67.36 | 0.0 | 1.81 | 64.55 | 0.0 | 2.55 | -2.3 | 0.0 | 0.02 | -50.0 | 0.0 | 133.33 | 231.13 | 0.0 |
| 19Q1 (1) | 1.51 | 0.0 | 0.0 | -4.19 | 0.0 | 0.0 | -1.98 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -2.68 | 0.0 | 0.0 | 6.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 2.61 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 40.27 | 0.0 | 0.0 |
