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) | 46.22 | -32.67 | -6.59 | 0 | -44.16 | 0 | -2.62 | 0 | 39.63 | -0.73 | 6.83 | -78.15 | 0.06 | 0 | 1.12 | -78.51 | 59.99 | 15.65 | 47.29 | 18.4 | 15.67 | 1.42 | 0.36 | -40.0 | 72.99 | -40.47 |
| 2022 (9) | 68.65 | 0 | -28.73 | 0 | -34.68 | 0 | 0.56 | 0 | 39.92 | 0 | 31.26 | 428.93 | -0.04 | 0 | 5.21 | 418.55 | 51.87 | -26.53 | 39.94 | -32.37 | 15.45 | -1.84 | 0.6 | 7.14 | 122.61 | 0 |
| 2021 (8) | -10.52 | 0 | -13.58 | 0 | 16.2 | 0 | -4.04 | 0 | -24.1 | 0 | 5.91 | 78.55 | 0.32 | 1500.0 | 1.01 | 30.18 | 70.6 | 59.69 | 59.06 | 65.81 | 15.74 | 0.96 | 0.56 | -31.71 | -13.96 | 0 |
| 2020 (7) | 93.3 | 143.41 | -3.18 | 0 | -81.35 | 0 | -0.01 | 0 | 90.12 | 180.84 | 3.31 | -53.45 | 0.02 | 100.0 | 0.77 | -51.28 | 44.21 | 109.82 | 35.62 | 127.46 | 15.59 | -1.14 | 0.82 | -31.09 | 179.32 | 52.61 |
| 2019 (6) | 38.33 | 0 | -6.24 | 0 | -34.4 | 0 | 0.3 | 0 | 32.09 | 0 | 7.11 | -59.81 | 0.01 | 0 | 1.58 | -64.37 | 21.07 | 65.25 | 15.66 | 76.35 | 15.77 | 20.66 | 1.19 | 52.56 | 117.50 | 0 |
| 2018 (5) | -54.39 | 0 | -4.22 | 0 | 60.13 | 38.2 | -5.19 | 0 | -58.61 | 0 | 17.69 | -50.92 | -0.36 | 0 | 4.45 | -60.82 | 12.75 | -30.78 | 8.88 | -48.22 | 13.07 | 12.38 | 0.78 | 23.81 | -239.29 | 0 |
| 2017 (4) | -1.29 | 0 | -37.51 | 0 | 43.51 | 0 | -2.19 | 0 | -38.8 | 0 | 36.04 | 78.24 | -0.08 | 0 | 11.35 | 41.53 | 18.42 | 23.46 | 17.15 | 15.49 | 11.63 | -2.68 | 0.63 | 75.0 | -4.39 | 0 |
| 2016 (3) | 31.8 | -44.01 | -27.78 | 0 | -22.14 | 0 | 0.07 | 0 | 4.02 | -92.44 | 20.22 | 189.27 | -0.42 | 0 | 8.02 | 256.32 | 14.92 | -1.26 | 14.85 | 17.02 | 11.95 | 2.22 | 0.36 | 56.52 | 117.08 | -49.27 |
| 2015 (2) | 56.8 | 35.4 | -3.66 | 0 | -32.65 | 0 | -0.34 | 0 | 53.14 | 70.59 | 6.99 | -38.63 | -0.23 | 0 | 2.25 | -29.07 | 15.11 | 11.51 | 12.69 | 20.06 | 11.69 | 0.43 | 0.23 | -47.73 | 230.80 | 24.62 |
| 2014 (1) | 41.95 | -3.52 | -10.8 | 0 | -29.98 | 0 | 0.88 | 0 | 31.15 | -18.37 | 11.39 | 70.25 | -0.03 | 0 | 3.17 | 66.59 | 13.55 | -38.04 | 10.57 | -50.07 | 11.64 | -6.36 | 0.44 | -25.42 | 185.21 | 45.64 |
| 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) | 11.14 | -37.24 | -67.15 | -1.62 | 32.78 | -95.18 | -14.08 | -15.88 | 47.6 | -0.5 | -66.67 | -192.59 | 9.52 | -37.94 | -71.22 | 2.33 | -0.43 | 177.38 | 0.06 | 0 | 250.0 | 1.41 | -9.44 | 136.03 | 16.78 | 15.17 | 30.58 | 13.44 | 15.56 | 61.54 | 3.9 | -1.27 | 5.12 | 0.14 | 16.67 | -22.22 | 63.73 | -43.63 | -77.05 |
| 23Q3 (19) | 17.75 | 2213.1 | -22.79 | -2.41 | -36.93 | 90.96 | -12.15 | -239.39 | -467.07 | -0.3 | 80.0 | -330.77 | 15.34 | 690.0 | 516.85 | 2.34 | 91.8 | -91.19 | 0 | 0 | 0 | 1.56 | 102.0 | -91.5 | 14.57 | 4.0 | 106.96 | 11.63 | 6.99 | 114.18 | 3.95 | 0.77 | 3.4 | 0.12 | 100.0 | 9.09 | 113.06 | 2098.69 | -53.97 |
| 23Q2 (18) | -0.84 | -104.62 | 92.29 | -1.76 | -120.0 | -5766.67 | -3.58 | 75.03 | -139.21 | -1.5 | -368.75 | -72.41 | -2.6 | -114.97 | 76.19 | 1.22 | 28.42 | -46.26 | 0 | 0 | 0 | 0.77 | 10.62 | -44.86 | 14.01 | -4.24 | -19.11 | 10.87 | -4.23 | -18.58 | 3.92 | 0.77 | 1.55 | 0.06 | 0.0 | -53.85 | -5.66 | -104.76 | 90.99 |
| 23Q1 (17) | 18.17 | -46.42 | -19.74 | -0.8 | 3.61 | 32.77 | -14.34 | 46.63 | 29.19 | -0.32 | -159.26 | -142.11 | 17.37 | -47.49 | -19.02 | 0.95 | 13.1 | -39.87 | 0 | 100.0 | 0 | 0.70 | 16.64 | -32.93 | 14.63 | 13.85 | -0.14 | 11.35 | 36.42 | -11.67 | 3.89 | 4.85 | -4.19 | 0.06 | -66.67 | -64.71 | 118.76 | -57.24 | -10.41 |
| 22Q4 (16) | 33.91 | 47.5 | 442.56 | -0.83 | 96.89 | 76.75 | -26.87 | -911.78 | -295.73 | 0.54 | 315.38 | 384.21 | 33.08 | 998.91 | 1134.33 | 0.84 | -96.84 | -57.36 | -0.04 | 0 | -112.5 | 0.60 | -96.74 | -49.84 | 12.85 | 82.53 | -29.55 | 8.32 | 53.22 | -45.37 | 3.71 | -2.88 | -7.71 | 0.18 | 63.64 | 200.0 | 277.72 | 13.07 | 758.05 |
| 22Q3 (15) | 22.99 | 311.11 | 2353.92 | -26.67 | -88800.0 | -1689.93 | 3.31 | -63.75 | 252.13 | 0.13 | 114.94 | 105.8 | -3.68 | 66.3 | -46.61 | 26.57 | 1070.48 | 1592.36 | 0 | 0 | 0 | 18.32 | 1209.72 | 1590.02 | 7.04 | -59.35 | -59.61 | 5.43 | -59.33 | -61.21 | 3.82 | -1.04 | -5.45 | 0.11 | -15.38 | -45.0 | 245.62 | 491.1 | 4492.26 |
| 22Q2 (14) | -10.89 | -148.1 | -68.84 | -0.03 | 97.48 | 99.6 | 9.13 | 145.09 | -51.07 | -0.87 | -214.47 | -123.08 | -10.92 | -150.91 | 21.94 | 2.27 | 43.67 | 118.27 | 0 | 0 | 0 | 1.40 | 34.54 | 100.92 | 17.32 | 18.23 | -3.62 | 13.35 | 3.89 | -11.06 | 3.86 | -4.93 | 1.31 | 0.13 | -23.53 | -13.33 | -62.80 | -147.38 | -84.71 |
| 22Q1 (13) | 22.64 | 262.24 | 343.44 | -1.19 | 66.67 | -20.2 | -20.25 | -198.23 | -697.35 | 0.76 | 500.0 | 161.79 | 21.45 | 700.37 | 308.45 | 1.58 | -19.8 | 18.8 | 0 | -100.0 | 0 | 1.04 | -12.77 | 0.47 | 14.65 | -19.68 | -13.62 | 12.85 | -15.63 | -13.35 | 4.06 | 1.0 | 4.91 | 0.17 | 183.33 | 6.25 | 132.55 | 309.53 | 368.81 |
| 21Q4 (12) | 6.25 | 712.75 | -82.06 | -3.57 | -139.6 | -315.12 | -6.79 | -822.34 | 76.46 | -0.19 | 91.52 | 71.21 | 2.68 | 206.77 | -92.11 | 1.97 | 25.48 | 121.35 | 0.32 | 0 | 1500.0 | 1.19 | 9.94 | 70.78 | 18.24 | 4.65 | 10.88 | 15.23 | 8.79 | -3.55 | 4.02 | -0.5 | 3.61 | 0.06 | -70.0 | 0.0 | 32.37 | 678.79 | -81.67 |
| 21Q3 (11) | -1.02 | 84.19 | -103.25 | -1.49 | 80.24 | -83.95 | 0.94 | -94.96 | 102.73 | -2.24 | -474.36 | -4380.0 | -2.51 | 82.06 | -108.22 | 1.57 | 50.96 | 89.16 | 0 | 0 | 0 | 1.08 | 55.7 | 35.89 | 17.43 | -3.01 | 61.39 | 14.0 | -6.73 | 76.1 | 4.04 | 6.04 | 3.32 | 0.2 | 33.33 | -23.08 | -5.59 | 83.55 | -102.16 |
| 21Q2 (10) | -6.45 | 30.65 | -123.38 | -7.54 | -661.62 | -1653.49 | 18.66 | 450.44 | 194.1 | -0.39 | 68.29 | -163.93 | -13.99 | -35.96 | -151.51 | 1.04 | -21.8 | 70.49 | 0 | 0 | 0 | 0.70 | -32.72 | 15.43 | 17.97 | 5.96 | 97.04 | 15.01 | 1.21 | 112.31 | 3.81 | -1.55 | -2.56 | 0.15 | -6.25 | -40.0 | -34.00 | 31.05 | -113.84 |
| 21Q1 (9) | -9.3 | -126.7 | -1837.5 | -0.99 | -15.12 | 7.48 | 3.39 | 111.75 | 91.53 | -1.23 | -86.36 | -1330.0 | -10.29 | -130.29 | -563.87 | 1.33 | 49.44 | 35.71 | 0 | -100.0 | 0 | 1.03 | 48.28 | 1.38 | 16.96 | 3.1 | 116.33 | 14.83 | -6.08 | 207.68 | 3.87 | -0.26 | -0.77 | 0.16 | 166.67 | -36.0 | -49.31 | -127.93 | -821.49 |
| 20Q4 (8) | 34.83 | 11.07 | 83.9 | -0.86 | -6.17 | 65.46 | -28.85 | 16.23 | -44.61 | -0.66 | -1220.0 | -10.0 | 33.97 | 11.19 | 106.5 | 0.89 | 7.23 | -62.29 | 0.02 | 0 | 100.0 | 0.70 | -12.52 | -67.09 | 16.45 | 52.31 | 136.69 | 15.79 | 98.62 | 238.84 | 3.88 | -0.77 | -0.77 | 0.06 | -76.92 | -82.86 | 176.53 | -31.77 | -16.86 |
| 20Q3 (7) | 31.36 | 13.66 | 550.62 | -0.81 | -88.37 | 8.99 | -34.44 | -73.68 | -3926.67 | -0.05 | -108.2 | 84.38 | 30.55 | 12.48 | 677.35 | 0.83 | 36.07 | -36.64 | 0 | 0 | 0 | 0.80 | 32.26 | -35.84 | 10.8 | 18.42 | 123.14 | 7.95 | 12.45 | 104.37 | 3.91 | 0.0 | -1.01 | 0.26 | 4.0 | -3.7 | 258.75 | 5.32 | 335.36 |
| 20Q2 (6) | 27.59 | 5847.92 | 1976.87 | -0.43 | 59.81 | 75.0 | -19.83 | -1220.34 | -4231.25 | 0.61 | 510.0 | 662.5 | 27.16 | 1852.26 | 951.41 | 0.61 | -37.76 | -37.76 | 0 | 0 | 0 | 0.60 | -40.91 | -27.84 | 9.12 | 16.33 | 81.31 | 7.07 | 46.68 | 92.64 | 3.91 | 0.26 | -1.76 | 0.25 | 0.0 | -7.41 | 245.68 | 4691.17 | 1423.67 |
| 20Q1 (5) | -0.48 | -102.53 | -102.99 | -1.07 | 57.03 | 6.14 | 1.77 | 108.87 | 111.17 | 0.1 | 116.67 | -91.15 | -1.55 | -109.42 | -110.4 | 0.98 | -58.47 | -60.16 | 0 | -100.0 | 0 | 1.02 | -51.86 | -52.37 | 7.84 | 12.81 | 84.47 | 4.82 | 3.43 | 39.71 | 3.9 | -0.26 | -0.51 | 0.25 | -28.57 | -16.67 | -5.35 | -102.52 | -102.56 |
| 19Q4 (4) | 18.94 | 292.95 | 0.0 | -2.49 | -179.78 | 0.0 | -19.95 | -2316.67 | 0.0 | -0.6 | -87.5 | 0.0 | 16.45 | 318.58 | 0.0 | 2.36 | 80.15 | 0.0 | 0.01 | 0 | 0.0 | 2.12 | 70.52 | 0.0 | 6.95 | 43.6 | 0.0 | 4.66 | 19.79 | 0.0 | 3.91 | -1.01 | 0.0 | 0.35 | 29.63 | 0.0 | 212.33 | 257.26 | 0.0 |
| 19Q3 (3) | 4.82 | 427.89 | 0.0 | -0.89 | 48.26 | 0.0 | 0.9 | 87.5 | 0.0 | -0.32 | -500.0 | 0.0 | 3.93 | 223.2 | 0.0 | 1.31 | 33.67 | 0.0 | 0 | 0 | 0.0 | 1.24 | 48.76 | 0.0 | 4.84 | -3.78 | 0.0 | 3.89 | 5.99 | 0.0 | 3.95 | -0.75 | 0.0 | 0.27 | 0.0 | 0.0 | 59.43 | 420.21 | 0.0 |
| 19Q2 (2) | -1.47 | -109.16 | 0.0 | -1.72 | -50.88 | 0.0 | 0.48 | 103.03 | 0.0 | 0.08 | -92.92 | 0.0 | -3.19 | -121.41 | 0.0 | 0.98 | -60.16 | 0.0 | 0 | 0 | 0.0 | 0.84 | -61.0 | 0.0 | 5.03 | 18.35 | 0.0 | 3.67 | 6.38 | 0.0 | 3.98 | 1.53 | 0.0 | 0.27 | -10.0 | 0.0 | -18.56 | -108.88 | 0.0 |
| 19Q1 (1) | 16.04 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | -15.84 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 14.9 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 4.25 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 3.92 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 209.13 | 0.0 | 0.0 |
