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) | -0.6 | 0 | -18.43 | 0 | 10.54 | 196.07 | -5.68 | 0 | -19.03 | 0 | 18.88 | -4.11 | -0.76 | 0 | 2.58 | -4.61 | -1.98 | 0 | -2.83 | 0 | 18.41 | 3.6 | 1.94 | -12.22 | -3.42 | 0 |
| 2022 (9) | 6.73 | 0 | -15.86 | 0 | 3.56 | -84.16 | 6.66 | 0 | -9.13 | 0 | 19.69 | -2.04 | -2.4 | 0 | 2.70 | 10.23 | -23.73 | 0 | -12.36 | 0 | 17.77 | 1.6 | 2.21 | 7.28 | 88.32 | 0 |
| 2021 (8) | -0.53 | 0 | -12.75 | 0 | 22.47 | 0 | -7.56 | 0 | -13.28 | 0 | 20.1 | 122.84 | -0.81 | 0 | 2.45 | 41.05 | 24.48 | 7.7 | 21.47 | 0.61 | 17.49 | 1.39 | 2.06 | -0.96 | -1.29 | 0 |
| 2020 (7) | 34.48 | -21.42 | -1.31 | 0 | -52.59 | 0 | 1.19 | -67.75 | 33.17 | 12.52 | 9.02 | -41.69 | -0.83 | 0 | 1.74 | -29.5 | 22.73 | 0 | 21.34 | 0 | 17.25 | 9.11 | 2.08 | 11.83 | 84.78 | -68.56 |
| 2019 (6) | 43.88 | 592.11 | -14.4 | 0 | -21.9 | 0 | 3.69 | 0 | 29.48 | 0 | 15.47 | -40.02 | -2.47 | 0 | 2.47 | -41.41 | -3.54 | 0 | -1.4 | 0 | 15.81 | 8.59 | 1.86 | -39.41 | 269.70 | 970.71 |
| 2018 (5) | 6.34 | -50.27 | -26.56 | 0 | 4.24 | -88.4 | -1.56 | 0 | -20.22 | 0 | 25.79 | -24.7 | -3.49 | 0 | 4.21 | -37.8 | 10.78 | -45.96 | 7.54 | -67.81 | 14.56 | 29.77 | 3.07 | 106.04 | 25.19 | -28.62 |
| 2017 (4) | 12.75 | -4.57 | -27.74 | 0 | 36.55 | 0 | -8.53 | 0 | -14.99 | 0 | 34.25 | 0.35 | -3.82 | 0 | 6.77 | -15.93 | 19.95 | 57.96 | 23.42 | 115.06 | 11.22 | -5.95 | 1.49 | 0.0 | 35.29 | -35.79 |
| 2016 (3) | 13.36 | -51.8 | -32.82 | 0 | -17.47 | 0 | 3.87 | 0 | -19.46 | 0 | 34.13 | 52.57 | -1.03 | 0 | 8.05 | 57.09 | 12.63 | 0 | 10.89 | 0 | 11.93 | -13.11 | 1.49 | -6.29 | 54.96 | -73.04 |
| 2015 (2) | 27.72 | 39.16 | -18.43 | 0 | -60.09 | 0 | -2.56 | 0 | 9.29 | 136.99 | 22.37 | 65.34 | -4.73 | 0 | 5.13 | 101.83 | -2.99 | 0 | -1.72 | 0 | 13.73 | 1.4 | 1.59 | -15.43 | 203.82 | 32.92 |
| 2014 (1) | 19.92 | -39.86 | -16.0 | 0 | -14.4 | 0 | 2.14 | 45.58 | 3.92 | -92.09 | 13.53 | -9.26 | -3.82 | 0 | 2.54 | -12.12 | -3.91 | 0 | -2.43 | 0 | 13.54 | 17.13 | 1.88 | 66.37 | 153.35 | -13.56 |
| 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) | 5.5 | 174.83 | 63.2 | -4.76 | 23.84 | 14.23 | -1.55 | -117.84 | -115.2 | -1.74 | 73.76 | -140.37 | 0.74 | 105.44 | 133.94 | 4.8 | -5.14 | -2.83 | -0.32 | 0 | -23.08 | 2.42 | -5.12 | -19.05 | -1.42 | -129.89 | 70.42 | -1.91 | -136.73 | 53.75 | 4.54 | -1.09 | -0.44 | 0.48 | 2.13 | -7.69 | 176.85 | 346.87 | -50.15 |
| 23Q3 (19) | -7.35 | -149.4 | -133.2 | -6.25 | -102.92 | -66.22 | 8.69 | 186.21 | 148.63 | -6.63 | -820.65 | -1909.09 | -13.6 | -215.25 | -173.99 | 5.06 | -1.75 | 7.66 | 0 | 0 | 100.0 | 2.55 | -13.01 | -10.87 | 4.75 | 226.67 | 143.58 | 5.2 | 180.87 | 161.1 | 4.59 | -0.43 | 1.77 | 0.47 | -4.08 | -6.0 | -71.64 | 0 | 0 |
| 23Q2 (18) | 14.88 | 209.25 | 5.53 | -3.08 | 28.87 | -92.5 | -10.08 | -174.83 | -50.67 | 0.92 | -48.02 | -89.18 | 11.8 | 165.74 | -5.6 | 5.15 | 32.73 | -10.75 | 0 | 100.0 | 100.0 | 2.93 | 20.09 | 4.83 | -3.75 | -141.94 | 73.92 | -6.43 | -2109.38 | 31.52 | 4.61 | -1.28 | 4.77 | 0.49 | -2.0 | -16.95 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -13.62 | -504.15 | 58.58 | -4.33 | 21.98 | 12.7 | 13.47 | 32.06 | -24.83 | 1.77 | -58.93 | 130.41 | -17.95 | -723.39 | 52.56 | 3.88 | -21.46 | -9.35 | -0.43 | -65.38 | 32.81 | 2.44 | -18.33 | 9.4 | -1.55 | 67.71 | -124.37 | 0.32 | 107.75 | -96.69 | 4.67 | 2.41 | 8.35 | 0.5 | -3.85 | -15.25 | -248.09 | -169.94 | -9.93 |
| 22Q4 (16) | 3.37 | -84.78 | -58.5 | -5.55 | -47.61 | 3.48 | 10.2 | 157.08 | 855.56 | 4.31 | 1406.06 | 288.29 | -2.18 | -111.86 | -191.98 | 4.94 | 5.11 | -15.41 | -0.26 | 55.93 | 23.53 | 2.99 | 4.46 | 11.74 | -4.8 | 55.96 | 54.67 | -4.13 | 51.47 | 52.8 | 4.56 | 1.11 | 1.79 | 0.52 | 4.0 | -10.34 | 354.74 | 0 | 0 |
| 22Q3 (15) | 22.14 | 57.02 | 959.33 | -3.76 | -135.0 | -652.94 | -17.87 | -167.12 | -365.53 | -0.33 | -103.88 | 94.31 | 18.38 | 47.04 | 563.54 | 4.7 | -18.54 | -21.8 | -0.59 | 35.16 | -126.92 | 2.86 | 2.31 | 5.99 | -10.9 | 24.2 | -237.8 | -8.51 | 9.37 | -242.31 | 4.51 | 2.5 | 3.44 | 0.5 | -15.25 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q2 (14) | 14.1 | 142.88 | 46.27 | -1.6 | 67.74 | 27.93 | -6.69 | -137.33 | 24.66 | 8.5 | 246.05 | 1876.74 | 12.5 | 133.03 | 68.46 | 5.77 | 34.81 | 82.59 | -0.91 | -42.19 | -600.0 | 2.79 | 25.33 | 83.12 | -14.38 | -326.1 | -234.77 | -9.39 | -197.1 | -182.08 | 4.4 | 2.09 | 2.09 | 0.59 | 0.0 | 13.46 | 0.00 | 100.0 | -100.0 |
| 22Q1 (13) | -32.88 | -504.93 | -61.41 | -4.96 | 13.74 | 9.16 | 17.92 | 1427.41 | -31.02 | -5.82 | -624.32 | -76.36 | -37.84 | -1696.62 | -46.5 | 4.28 | -26.71 | -15.75 | -0.64 | -88.24 | -700.0 | 2.23 | -16.58 | -24.9 | 6.36 | 160.06 | -61.43 | 9.67 | 210.51 | -24.51 | 4.31 | -3.79 | -0.69 | 0.59 | 1.72 | 28.26 | -225.67 | 0 | -95.09 |
| 21Q4 (12) | 8.12 | 288.52 | 308.04 | -5.75 | -945.59 | -493.84 | -1.35 | -120.06 | 88.04 | 1.11 | 119.14 | -20.71 | 2.37 | -14.44 | -31.3 | 5.84 | -2.83 | 129.92 | -0.34 | -30.77 | -47.83 | 2.67 | -0.92 | 76.96 | -10.59 | -233.88 | -168.77 | -8.75 | -246.32 | -168.84 | 4.48 | 2.75 | 4.92 | 0.58 | 16.0 | 13.73 | 0.00 | -100.0 | -100.0 |
| 21Q3 (11) | 2.09 | -78.32 | -87.9 | 0.68 | 130.63 | -71.43 | 6.73 | 175.79 | 136.66 | -5.8 | -1448.84 | -320.29 | 2.77 | -62.67 | -85.9 | 6.01 | 90.19 | 203.54 | -0.26 | -100.0 | -8.33 | 2.70 | 76.77 | 90.12 | 7.91 | -25.87 | -13.46 | 5.98 | -47.73 | -44.16 | 4.36 | 1.16 | 1.4 | 0.5 | -3.85 | 2.04 | 19.28 | -67.46 | -82.7 |
| 21Q2 (10) | 9.64 | 147.32 | -72.24 | -2.22 | 59.34 | -65.67 | -8.88 | -134.18 | 69.23 | 0.43 | 113.03 | -6.52 | 7.42 | 128.73 | -77.78 | 3.16 | -37.8 | 73.63 | -0.13 | -62.5 | -62.5 | 1.53 | -48.6 | 2.24 | 10.67 | -35.29 | 22.64 | 11.44 | -10.69 | 79.87 | 4.31 | -0.69 | 0.0 | 0.52 | 13.04 | -3.7 | 59.25 | 151.22 | -80.88 |
| 21Q1 (9) | -20.37 | -1123.62 | -4.41 | -5.46 | -473.97 | -43.31 | 25.98 | 330.12 | 339.59 | -3.3 | -335.71 | -564.79 | -25.83 | -848.7 | -10.76 | 5.08 | 100.0 | 89.55 | -0.08 | 65.22 | 71.43 | 2.97 | 96.55 | -1.34 | 16.49 | 7.08 | 256.75 | 12.81 | 0.79 | 251.96 | 4.34 | 1.64 | -0.91 | 0.46 | -9.8 | -14.81 | -115.67 | -1116.64 | 0 |
| 20Q4 (8) | 1.99 | -88.48 | -84.87 | 1.46 | -38.66 | 280.25 | -11.29 | 38.51 | -52.98 | 1.4 | 201.45 | -39.39 | 3.45 | -82.44 | -72.04 | 2.54 | 28.28 | 303.17 | -0.23 | 4.17 | 30.3 | 1.51 | 6.46 | 276.27 | 15.4 | 68.49 | 3566.67 | 12.71 | 18.67 | 1729.49 | 4.27 | -0.7 | 0.71 | 0.51 | 4.08 | 8.51 | 11.38 | -89.79 | -96.6 |
| 20Q3 (7) | 17.27 | -50.27 | 55.17 | 2.38 | 277.61 | 355.91 | -18.36 | 36.38 | -149.8 | -1.38 | -400.0 | -1871.43 | 19.65 | -41.15 | 92.65 | 1.98 | 8.79 | -24.14 | -0.24 | -200.0 | 87.03 | 1.42 | -4.94 | -14.52 | 9.14 | 5.06 | 265.6 | 10.71 | 68.4 | 125.47 | 4.3 | -0.23 | 11.98 | 0.49 | -9.26 | 4.26 | 111.42 | -64.04 | -9.3 |
| 20Q2 (6) | 34.73 | 278.01 | 34.56 | -1.34 | 64.83 | 76.16 | -28.86 | -588.32 | -164.53 | 0.46 | -35.21 | -92.68 | 33.39 | 243.18 | 65.38 | 1.82 | -32.09 | -65.0 | -0.08 | 71.43 | 68.0 | 1.49 | -50.4 | -54.26 | 8.7 | 182.7 | 301.86 | 6.36 | 175.44 | 260.61 | 4.31 | -1.6 | 11.37 | 0.54 | 0.0 | 17.39 | 309.81 | 0 | -95.56 |
| 20Q1 (5) | -19.51 | -248.37 | -214.17 | -3.81 | -370.37 | 45.96 | 5.91 | 180.08 | 58.02 | 0.71 | -69.26 | 114.7 | -23.32 | -288.98 | -75.87 | 2.68 | 325.4 | -61.93 | -0.28 | 15.15 | -833.33 | 3.01 | 649.58 | -34.32 | -10.52 | -2604.76 | -387.04 | -8.43 | -980.77 | -497.87 | 4.38 | 3.3 | 13.47 | 0.54 | 14.89 | 14.89 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 13.15 | 18.15 | 0.0 | -0.81 | 12.9 | 0.0 | -7.38 | -0.41 | 0.0 | 2.31 | 3400.0 | 0.0 | 12.34 | 20.98 | 0.0 | 0.63 | -75.86 | 0.0 | -0.33 | 82.16 | 0.0 | 0.40 | -75.82 | 0.0 | 0.42 | -83.2 | 0.0 | -0.78 | -116.42 | 0.0 | 4.24 | 10.42 | 0.0 | 0.47 | 0.0 | 0.0 | 334.61 | 172.37 | 0.0 |
| 19Q3 (3) | 11.13 | -56.88 | 0.0 | -0.93 | 83.45 | 0.0 | -7.35 | 32.63 | 0.0 | -0.07 | -101.11 | 0.0 | 10.2 | -49.48 | 0.0 | 2.61 | -49.81 | 0.0 | -1.85 | -640.0 | 0.0 | 1.66 | -49.13 | 0.0 | 2.5 | 158.0 | 0.0 | 4.75 | 219.95 | 0.0 | 3.84 | -0.78 | 0.0 | 0.47 | 2.17 | 0.0 | 122.85 | -98.24 | 0.0 |
| 19Q2 (2) | 25.81 | 515.62 | 0.0 | -5.62 | 20.28 | 0.0 | -10.91 | -391.71 | 0.0 | 6.28 | 230.02 | 0.0 | 20.19 | 252.26 | 0.0 | 5.2 | -26.14 | 0.0 | -0.25 | -733.33 | 0.0 | 3.26 | -28.77 | 0.0 | -4.31 | -99.54 | 0.0 | -3.96 | -180.85 | 0.0 | 3.87 | 0.26 | 0.0 | 0.46 | -2.13 | 0.0 | 6975.68 | 3380.03 | 0.0 |
| 19Q1 (1) | -6.21 | 0.0 | 0.0 | -7.05 | 0.0 | 0.0 | 3.74 | 0.0 | 0.0 | -4.83 | 0.0 | 0.0 | -13.26 | 0.0 | 0.0 | 7.04 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 4.58 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | -1.41 | 0.0 | 0.0 | 3.86 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -212.67 | 0.0 | 0.0 |
