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) | 44.28 | 0 | -28.54 | 0 | -19.29 | 0 | 24.15 | 0 | 15.74 | 0 | 20.2 | -25.71 | 0.55 | 0 | 16.14 | 11.64 | -29.8 | 0 | -38.89 | 0 | 12.33 | 1.07 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -9.6 | 0 | -17.9 | 0 | 21.6 | 0 | -2.31 | 0 | -27.5 | 0 | 27.19 | 299.27 | -1.37 | 0 | 14.46 | 203.61 | 7.39 | 0 | 9.94 | 0 | 12.2 | 1.92 | 0.02 | -60.0 | -43.32 | 0 |
| 2021 (8) | 13.36 | -39.79 | 0.32 | -99.36 | -9.5 | 0 | 1.08 | -89.04 | 13.68 | -80.97 | 6.81 | 167.06 | 0.39 | 0 | 4.76 | 133.62 | -8.21 | 0 | -12.88 | 0 | 11.97 | -41.84 | 0.05 | -44.44 | 0.00 | 0 |
| 2020 (7) | 22.19 | 0 | 49.68 | 34.49 | -82.39 | 0 | 9.85 | 0 | 71.87 | 191.09 | 2.55 | -63.1 | -0.11 | 0 | 2.04 | -46.5 | -46.14 | 0 | -61.39 | 0 | 20.58 | -38.53 | 0.09 | -60.87 | 0.00 | 0 |
| 2019 (6) | -12.25 | 0 | 36.94 | -26.13 | -56.17 | 0 | -2.15 | 0 | 24.69 | -45.65 | 6.91 | -70.14 | 0.41 | 0 | 3.81 | -78.37 | -52.22 | 0 | -56.86 | 0 | 33.48 | 42.83 | 0.23 | 35.29 | 0.00 | 0 |
| 2018 (5) | -4.58 | 0 | 50.01 | 0 | 5.42 | -28.5 | -19.56 | 0 | 45.43 | 0 | 23.14 | -44.4 | -0.11 | 0 | 17.61 | -56.63 | -28.63 | 0 | -5.77 | 0 | 23.44 | 36.12 | 0.17 | 6.25 | -25.67 | 0 |
| 2017 (4) | 4.34 | 0 | -46.82 | 0 | 7.58 | -85.21 | 2.81 | -63.32 | -42.48 | 0 | 41.62 | 23.32 | -0.19 | 0 | 40.61 | 99.0 | -38.93 | 0 | -41.54 | 0 | 17.22 | -12.59 | 0.16 | 300.0 | 0.00 | 0 |
| 2016 (3) | -14.21 | 0 | -41.41 | 0 | 51.26 | 111.99 | 7.66 | -33.22 | -55.62 | 0 | 33.75 | 62.34 | 5.86 | 0 | 20.41 | 118.07 | -63.51 | 0 | -63.1 | 0 | 19.7 | -4.55 | 0.04 | 0.0 | 0.00 | 0 |
| 2015 (2) | 7.71 | 204.74 | -34.62 | 0 | 24.18 | -39.05 | 11.47 | 0 | -26.91 | 0 | 20.79 | -2.07 | 0 | 0 | 9.36 | 21.58 | -13.0 | 0 | -14.56 | 0 | 20.64 | 2.64 | 0.04 | -91.67 | 125.98 | 1034.32 |
| 2014 (1) | 2.53 | -79.95 | -18.88 | 0 | 39.67 | 237.33 | -2.49 | 0 | -16.35 | 0 | 21.23 | -22.83 | 1.05 | 483.33 | 7.70 | -43.8 | 2.48 | -21.02 | 2.19 | -56.37 | 20.11 | 16.04 | 0.48 | -23.81 | 11.11 | -79.78 |
| 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) | 3.06 | -51.04 | 9.29 | -8.75 | 3.63 | -13.78 | 2.39 | 132.25 | -83.91 | 22.03 | 555.65 | 8259.26 | -5.69 | -101.06 | -16.36 | 4.79 | 41.72 | -36.22 | 0.38 | 141.76 | 1050.0 | 21.33 | 65.95 | 55.54 | -16.54 | -51.74 | -1525.86 | -21.58 | -57.75 | -8400.0 | 3.27 | 6.51 | -1.21 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | 6.25 | -67.41 | 158.69 | -9.08 | -43.44 | -108.26 | -7.41 | -96.03 | -157.62 | 3.36 | 156.49 | 246.09 | -2.83 | -122.02 | 81.15 | 3.38 | -60.74 | -59.03 | -0.91 | -131.38 | -62.5 | 12.85 | -55.79 | -26.07 | -10.9 | -258.55 | -109100.0 | -13.68 | -237.78 | -808.81 | 3.07 | 5.14 | -3.46 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | 19.18 | 21.47 | 431.83 | -6.33 | -44.85 | -63400.0 | -3.78 | 63.97 | -102.14 | 1.31 | 151.37 | 311.29 | 12.85 | 12.52 | 322.7 | 8.61 | 151.02 | 31.85 | 2.9 | 259.34 | 163.64 | 29.07 | 296.36 | 73.74 | -3.04 | -553.73 | -349.18 | -4.05 | -1041.86 | -332.76 | 2.92 | -4.89 | 0.69 | 0.01 | 0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (17) | 15.79 | 463.93 | 290.84 | -4.37 | 43.17 | 25.43 | -10.49 | -170.64 | -147.99 | -2.55 | -844.44 | -389.77 | 11.42 | 333.54 | 727.47 | 3.43 | -54.33 | -30.0 | -1.82 | -4450.0 | 2.67 | 7.33 | -46.52 | -29.93 | 0.67 | -42.24 | -86.63 | 0.43 | 65.38 | -92.83 | 3.07 | -7.25 | 9.25 | 0 | 0 | -100.0 | 451.14 | 475.21 | 884.92 |
| 22Q4 (16) | 2.8 | 126.29 | -38.86 | -7.69 | -76.38 | -267.94 | 14.85 | 15.47 | 216.63 | -0.27 | 88.26 | -126.73 | -4.89 | 67.42 | -296.39 | 7.51 | -8.97 | 83.17 | -0.04 | 92.86 | -102.78 | 13.71 | -21.12 | 37.92 | 1.16 | 11500.0 | 167.05 | 0.26 | -86.53 | 105.91 | 3.31 | 4.09 | 12.97 | 0 | -100.0 | -100.0 | 78.43 | 137.71 | 0 |
| 22Q3 (15) | -10.65 | -84.26 | -459.8 | -4.36 | -43700.0 | -18.16 | 12.86 | 787.7 | 203.79 | -2.3 | -270.97 | -866.67 | -15.01 | -160.14 | -1956.16 | 8.25 | 26.34 | 617.39 | -0.56 | -150.91 | 16.42 | 17.38 | 3.9 | 429.65 | 0.01 | -99.18 | 101.61 | 1.93 | 10.92 | 312.09 | 3.18 | 9.66 | 9.66 | 0.01 | 0.0 | 0.0 | -208.01 | -67.34 | -240.55 |
| 22Q2 (14) | -5.78 | -243.07 | -213.78 | 0.01 | 100.17 | -93.75 | -1.87 | 55.79 | -137.55 | -0.62 | -170.45 | 12.68 | -5.77 | -217.03 | -210.11 | 6.53 | 33.27 | 1940.62 | 1.1 | 158.82 | 280.33 | 16.73 | 59.86 | 1818.8 | 1.22 | -75.65 | 197.6 | 1.74 | -71.0 | 177.33 | 2.9 | 3.2 | 0.0 | 0.01 | 0.0 | 0.0 | -124.30 | -371.37 | -116.15 |
| 22Q1 (13) | 4.04 | -11.79 | 453.42 | -5.86 | -180.38 | -198.65 | -4.23 | -190.19 | 37.7 | 0.88 | -12.87 | 83.33 | -1.82 | -173.09 | -127.29 | 4.9 | 19.51 | 295.16 | -1.87 | -229.86 | -913.04 | 10.47 | 5.27 | 153.62 | 5.01 | 389.6 | 208.68 | 6.0 | 236.36 | 212.57 | 2.81 | -4.1 | -13.54 | 0.01 | 0.0 | -66.67 | 45.80 | 0 | 0 |
| 21Q4 (12) | 4.58 | 54.73 | 171.01 | -2.09 | 43.36 | -109.51 | 4.69 | 137.85 | 121.19 | 1.01 | 236.67 | -84.22 | 2.49 | 441.1 | -89.48 | 4.1 | 256.52 | 477.46 | 1.44 | 314.93 | 451.22 | 9.94 | 202.92 | 280.31 | -1.73 | -179.03 | 94.59 | -4.4 | -383.52 | 91.09 | 2.93 | 1.03 | -33.11 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 0 |
| 21Q3 (11) | 2.96 | -41.73 | -58.89 | -3.69 | -2406.25 | -121.65 | -12.39 | -348.8 | 48.72 | 0.3 | 142.25 | -92.63 | -0.73 | -113.93 | -103.01 | 1.15 | 259.38 | 721.43 | -0.67 | -9.84 | -357.69 | 3.28 | 276.4 | 724.01 | -0.62 | 50.4 | 28.74 | -0.91 | 59.56 | -164.08 | 2.9 | 0.0 | -42.69 | 0.01 | 0.0 | -50.0 | 148.00 | -80.77 | 33.61 |
| 21Q2 (10) | 5.08 | 595.89 | -31.54 | 0.16 | -97.31 | -96.38 | 4.98 | 173.34 | 154.07 | -0.71 | -247.92 | -384.0 | 5.24 | -21.44 | -55.74 | 0.32 | -74.19 | -56.16 | -0.61 | -365.22 | -1320.0 | 0.87 | -78.87 | -60.67 | -1.25 | 72.89 | 78.67 | -2.25 | 57.79 | 64.9 | 2.9 | -10.77 | -46.1 | 0.01 | -66.67 | -50.0 | 769.70 | 0 | 0 |
| 21Q1 (9) | 0.73 | -56.8 | -87.56 | 5.94 | -72.96 | -5.11 | -6.79 | 69.32 | 74.75 | 0.48 | -92.5 | 155.17 | 6.67 | -71.81 | -45.01 | 1.24 | 74.65 | 29.17 | 0.23 | 156.1 | 0 | 4.13 | 57.85 | 28.39 | -4.61 | 85.58 | 38.12 | -5.33 | 89.21 | 23.86 | 3.25 | -25.8 | -43.58 | 0.03 | 50.0 | 50.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 1.69 | -76.53 | -79.21 | 21.97 | 28.93 | -43.01 | -22.13 | 8.4 | 24.24 | 6.4 | 57.25 | 7011.11 | 23.66 | -2.39 | -49.31 | 0.71 | 407.14 | 422.73 | -0.41 | -257.69 | -4000.0 | 2.61 | 556.34 | 561.04 | -31.97 | -3574.71 | -12.73 | -49.41 | -3579.58 | -65.86 | 4.38 | -13.44 | -36.98 | 0.02 | 0.0 | -66.67 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 7.2 | -2.96 | 144.17 | 17.04 | 285.52 | 982.9 | -24.16 | -162.32 | -60500.0 | 4.07 | 1528.0 | 971.05 | 24.24 | 104.73 | 232.97 | 0.14 | -80.82 | 104.47 | 0.26 | 420.0 | -46.94 | 0.40 | -82.03 | 105.41 | -0.87 | 85.15 | 90.78 | 1.42 | 122.15 | 112.46 | 5.06 | -5.95 | -41.3 | 0.02 | 0.0 | -66.67 | 110.77 | 0 | 0 |
| 20Q2 (6) | 7.42 | 26.41 | 562.5 | 4.42 | -29.39 | -39.2 | -9.21 | 65.75 | 17.25 | 0.25 | 128.74 | 122.32 | 11.84 | -2.39 | 41.12 | 0.73 | -23.96 | 69.77 | 0.05 | 0 | -58.33 | 2.22 | -31.02 | 194.22 | -5.86 | 21.34 | 23.3 | -6.41 | 8.43 | 29.25 | 5.38 | -6.6 | -32.92 | 0.02 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 20Q1 (5) | 5.87 | -27.8 | 212.88 | 6.26 | -83.76 | 190.2 | -26.89 | 7.94 | -69.33 | -0.87 | -1066.67 | 42.38 | 12.13 | -74.01 | 199.92 | 0.96 | 536.36 | -90.23 | 0 | 100.0 | 100.0 | 3.21 | 666.82 | -85.94 | -7.45 | 73.73 | -9.72 | -7.0 | 76.5 | -5.9 | 5.76 | -17.12 | -41.82 | 0.02 | -66.67 | -66.67 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 8.13 | 149.88 | 0.0 | 38.55 | 2097.41 | 0.0 | -29.21 | -73125.0 | 0.0 | 0.09 | -76.32 | 0.0 | 46.68 | 356.06 | 0.0 | -0.22 | 92.97 | 0.0 | -0.01 | -102.04 | 0.0 | -0.57 | 92.3 | 0.0 | -28.36 | -200.42 | 0.0 | -29.79 | -161.32 | 0.0 | 6.95 | -19.37 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -16.3 | -1555.36 | 0.0 | -1.93 | -126.55 | 0.0 | 0.04 | 100.36 | 0.0 | 0.38 | 133.93 | 0.0 | -18.23 | -317.28 | 0.0 | -3.13 | -827.91 | 0.0 | 0.49 | 308.33 | 0.0 | -7.36 | -1077.22 | 0.0 | -9.44 | -23.56 | 0.0 | -11.4 | -25.83 | 0.0 | 8.62 | 7.48 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 1.12 | 121.54 | 0.0 | 7.27 | 204.76 | 0.0 | -11.13 | 29.91 | 0.0 | -1.12 | 25.83 | 0.0 | 8.39 | 169.11 | 0.0 | 0.43 | -95.63 | 0.0 | 0.12 | 157.14 | 0.0 | 0.75 | -96.7 | 0.0 | -7.64 | -12.52 | 0.0 | -9.06 | -37.07 | 0.0 | 8.02 | -18.99 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -5.2 | 0.0 | 0.0 | -6.94 | 0.0 | 0.0 | -15.88 | 0.0 | 0.0 | -1.51 | 0.0 | 0.0 | -12.14 | 0.0 | 0.0 | 9.83 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 22.86 | 0.0 | 0.0 | -6.79 | 0.0 | 0.0 | -6.61 | 0.0 | 0.0 | 9.9 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -155.22 | 0.0 | 0.0 |
