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) | 29.58 | -31.45 | -13.29 | 0 | -14.74 | 0 | 0.71 | 0 | 16.29 | -58.33 | 4.4 | -63.9 | 0.31 | 0 | 2.47 | -59.77 | 17.93 | 21.97 | 14.72 | 19.58 | 10.82 | -21.99 | 0.48 | -23.81 | 113.68 | -29.37 |
| 2022 (9) | 43.15 | 5.3 | -4.06 | 0 | -36.25 | 0 | -0.59 | 0 | 39.09 | 28.42 | 12.19 | 22.88 | 0 | 0 | 6.13 | 54.6 | 14.7 | -39.13 | 12.31 | -36.55 | 13.87 | -7.78 | 0.63 | -10.0 | 160.95 | 38.01 |
| 2021 (8) | 40.98 | 117.06 | -10.54 | 0 | -26.6 | 0 | 2.1 | 377.27 | 30.44 | 0 | 9.92 | 16.43 | 0 | 0 | 3.96 | 0.68 | 24.15 | 78.36 | 19.4 | 56.96 | 15.04 | -16.21 | 0.7 | -1.41 | 116.62 | 91.61 |
| 2020 (7) | 18.88 | -53.97 | -23.18 | 0 | -3.11 | 0 | 0.44 | 0 | -4.3 | 0 | 8.52 | -9.84 | 0 | 0 | 3.94 | -12.63 | 13.54 | 62.16 | 12.36 | 50.36 | 17.95 | -10.43 | 0.71 | -16.47 | 60.86 | -56.81 |
| 2019 (6) | 41.02 | 16.01 | -22.77 | 0 | -12.15 | 0 | -0.43 | 0 | 18.25 | -73.04 | 9.45 | -30.97 | 0 | 0 | 4.51 | -20.69 | 8.35 | -6.07 | 8.22 | 3.66 | 20.04 | 0.4 | 0.85 | -18.27 | 140.91 | 15.29 |
| 2018 (5) | 35.36 | 28.35 | 32.33 | 0 | -68.28 | 0 | -6.29 | 0 | 67.69 | 0 | 13.69 | -48.71 | 0.01 | 0 | 5.68 | -41.85 | 8.89 | -47.46 | 7.93 | -34.14 | 19.96 | 0.5 | 1.04 | 7.22 | 122.23 | 45.83 |
| 2017 (4) | 27.55 | -34.7 | -44.98 | 0 | -5.19 | 0 | 2.39 | 102.54 | -17.43 | 0 | 26.69 | 3.05 | -0.31 | 0 | 9.77 | 10.73 | 16.92 | -20.79 | 12.04 | -33.33 | 19.86 | -5.29 | 0.97 | 8.99 | 83.82 | -20.69 |
| 2016 (3) | 42.19 | 5.77 | -18.39 | 0 | -19.41 | 0 | 1.18 | 32.58 | 23.8 | 0 | 25.9 | -18.48 | 2.05 | 2177.78 | 8.83 | -19.81 | 21.36 | 8.54 | 18.06 | -1.85 | 20.97 | -7.38 | 0.89 | 11.25 | 105.69 | 10.85 |
| 2015 (2) | 39.89 | -30.54 | -61.86 | 0 | 30.56 | 0 | 0.89 | 0 | -21.97 | 0 | 31.77 | 21.07 | 0.09 | -43.75 | 11.01 | 28.22 | 19.68 | -25.51 | 18.4 | -15.09 | 22.64 | 9.06 | 0.8 | 11.11 | 95.34 | -28.37 |
| 2014 (1) | 57.43 | 88.36 | 2.58 | 0 | -70.54 | 0 | -0.48 | 0 | 60.01 | 871.04 | 26.24 | 72.07 | 0.16 | 0 | 8.58 | 39.18 | 26.42 | 31.44 | 21.67 | 47.31 | 20.76 | 8.98 | 0.72 | 0 | 133.09 | 47.37 |
| 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) | 8.67 | -4.52 | -24.08 | -4.93 | -384.97 | -186.63 | -0.46 | 94.69 | 92.11 | 0.96 | -26.72 | 166.67 | 3.74 | -65.4 | -61.44 | 1.0 | 23.46 | -70.93 | 0.23 | 0 | 0 | 2.25 | 25.54 | -70.83 | 4.17 | -7.74 | 96.7 | 1.42 | -64.94 | 378.43 | 2.45 | -4.3 | -23.68 | 0.1 | -9.09 | -37.5 | 218.39 | 61.63 | -45.31 |
| 23Q3 (19) | 9.08 | 32.17 | -4.22 | 1.73 | 119.53 | -87.22 | -8.66 | -3230.77 | 62.75 | 1.31 | -17.61 | 1355.56 | 10.81 | 643.22 | -53.04 | 0.81 | -24.3 | -69.43 | 0 | -100.0 | 100.0 | 1.79 | -26.21 | -67.67 | 4.52 | 17.71 | 27.68 | 4.05 | -12.72 | -4.48 | 2.56 | -8.9 | -25.58 | 0.11 | 0.0 | -26.67 | 135.12 | 48.69 | 11.6 |
| 23Q2 (18) | 6.87 | 38.51 | -51.76 | -8.86 | -620.33 | -56.54 | -0.26 | 95.14 | 97.34 | 1.59 | 150.48 | 430.0 | -1.99 | -153.35 | -123.19 | 1.07 | -29.61 | -50.92 | 0.07 | 0 | -58.82 | 2.43 | -28.33 | -42.72 | 3.84 | -29.02 | -9.22 | 4.64 | 0.65 | 17.47 | 2.81 | -6.33 | -20.85 | 0.11 | -26.67 | -31.25 | 90.87 | 42.17 | -51.12 |
| 23Q1 (17) | 4.96 | -56.57 | -38.15 | -1.23 | 28.49 | 87.98 | -5.35 | 8.23 | -304.98 | -3.15 | -975.0 | -135.07 | 3.73 | -61.55 | 268.78 | 1.52 | -55.81 | -61.22 | 0 | 0 | 0 | 3.39 | -56.07 | -52.29 | 5.41 | 155.19 | 12.47 | 4.61 | 1003.92 | -0.65 | 3.0 | -6.54 | -18.48 | 0.15 | -6.25 | -6.25 | 63.92 | -83.99 | -32.42 |
| 22Q4 (16) | 11.42 | 20.46 | 21.23 | -1.72 | -112.7 | -33.33 | -5.83 | 74.92 | 39.83 | 0.36 | 300.0 | 158.06 | 9.7 | -57.86 | 19.31 | 3.44 | 29.81 | 80.1 | 0 | 100.0 | 0 | 7.72 | 39.16 | 132.64 | 2.12 | -40.11 | -38.9 | -0.51 | -112.03 | -119.32 | 3.21 | -6.69 | -14.63 | 0.16 | 6.67 | -5.88 | 399.30 | 229.8 | 178.49 |
| 22Q3 (15) | 9.48 | -33.43 | -36.08 | 13.54 | 339.22 | 1731.33 | -23.25 | -137.49 | -95.05 | 0.09 | -70.0 | -95.08 | 23.02 | 168.3 | 64.43 | 2.65 | 21.56 | 6.85 | -0.17 | -200.0 | 0 | 5.55 | 30.72 | 48.07 | 3.54 | -16.31 | -52.8 | 4.24 | 7.34 | -30.49 | 3.44 | -3.1 | -7.28 | 0.15 | -6.25 | -11.76 | 121.07 | -34.87 | -18.52 |
| 22Q2 (14) | 14.24 | 77.56 | 77.56 | -5.66 | 44.67 | -47.78 | -9.79 | -475.1 | -919.79 | 0.3 | 122.39 | -92.86 | 8.58 | 488.24 | 104.77 | 2.18 | -44.39 | -28.29 | 0.17 | 0 | 0 | 4.24 | -40.3 | -5.68 | 4.23 | -12.06 | -46.79 | 3.95 | -14.87 | -35.03 | 3.55 | -3.53 | -4.57 | 0.16 | 0.0 | -11.11 | 185.90 | 96.56 | 131.33 |
| 22Q1 (13) | 8.02 | -14.86 | -8.03 | -10.23 | -693.02 | -122.88 | 2.61 | 126.93 | 164.6 | -1.34 | -116.13 | 59.52 | -2.21 | -127.18 | -153.51 | 3.92 | 105.24 | 56.8 | 0 | 0 | 0 | 7.11 | 114.2 | 67.32 | 4.81 | 38.62 | -8.21 | 4.64 | 75.76 | 1.31 | 3.68 | -2.13 | -4.42 | 0.16 | -5.88 | -11.11 | 94.58 | -34.04 | -6.62 |
| 21Q4 (12) | 9.42 | -36.48 | -48.8 | -1.29 | -55.42 | 91.31 | -9.69 | 18.71 | -293.8 | -0.62 | -133.88 | 32.61 | 8.13 | -41.93 | 128.37 | 1.91 | -22.98 | -9.48 | 0 | 0 | 0 | 3.32 | -11.43 | -11.77 | 3.47 | -53.73 | 8.78 | 2.64 | -56.72 | -17.76 | 3.76 | 1.35 | -10.69 | 0.17 | 0.0 | -5.56 | 143.38 | -3.51 | -40.78 |
| 21Q3 (11) | 14.83 | 84.91 | 267.99 | -0.83 | 78.33 | 90.98 | -11.92 | -1141.67 | -14.29 | 1.83 | -56.43 | 105.62 | 14.0 | 234.13 | 370.79 | 2.48 | -18.42 | 34.05 | 0 | 0 | 0 | 3.75 | -16.73 | 18.5 | 7.5 | -5.66 | 40.71 | 6.1 | 0.33 | 32.03 | 3.71 | -0.27 | -17.92 | 0.17 | -5.56 | -5.56 | 148.60 | 84.91 | 243.65 |
| 21Q2 (10) | 8.02 | -8.03 | -12.54 | -3.83 | 16.56 | -135.66 | -0.96 | 76.24 | 87.11 | 4.2 | 226.89 | 48.94 | 4.19 | 1.45 | -78.96 | 3.04 | 21.6 | 10.14 | 0 | 0 | -100.0 | 4.50 | 5.91 | -8.06 | 7.95 | 51.72 | 66.32 | 6.08 | 32.75 | 55.1 | 3.72 | -3.38 | -18.78 | 0.18 | 0.0 | 0.0 | 80.36 | -20.65 | -23.93 |
| 21Q1 (9) | 8.72 | -52.61 | 168.5 | -4.59 | 69.07 | 53.54 | -4.04 | -180.8 | -141.35 | -3.31 | -259.78 | -41.45 | 4.13 | 16.01 | 118.27 | 2.5 | 18.48 | 38.89 | 0 | 0 | 0 | 4.25 | 12.95 | 6.94 | 5.24 | 64.26 | 2083.33 | 4.58 | 42.68 | 650.82 | 3.85 | -8.55 | -17.03 | 0.18 | 0.0 | 5.88 | 101.28 | -58.17 | 143.12 |
| 20Q4 (8) | 18.4 | 356.58 | -31.11 | -14.84 | -61.3 | -54.42 | 5.0 | 147.94 | 254.8 | -0.92 | -203.37 | -173.02 | 3.56 | 168.86 | -79.18 | 2.11 | 14.05 | -25.44 | 0 | 0 | 100.0 | 3.76 | 18.97 | -27.62 | 3.19 | -40.15 | 13.93 | 3.21 | -30.52 | 43.3 | 4.21 | -6.86 | -10.99 | 0.18 | 0.0 | 0.0 | 242.11 | 459.91 | -35.19 |
| 20Q3 (7) | 4.03 | -56.05 | -54.51 | -9.2 | -185.66 | -707.02 | -10.43 | -40.0 | -123.82 | 0.89 | -68.44 | 1880.0 | -5.17 | -125.97 | -166.97 | 1.85 | -32.97 | 23.33 | 0 | -100.0 | 0 | 3.16 | -35.4 | 9.0 | 5.33 | 11.51 | 91.73 | 4.62 | 17.86 | 58.22 | 4.52 | -1.31 | -9.24 | 0.18 | 0.0 | -10.0 | 43.24 | -59.07 | -60.47 |
| 20Q2 (6) | 9.17 | 172.03 | 182.15 | 10.74 | 208.7 | 170.98 | -7.45 | -176.25 | -181.33 | 2.82 | 220.51 | 54.95 | 19.91 | 188.06 | 267.59 | 2.76 | 53.33 | 5.34 | 0.72 | 0 | 275.61 | 4.89 | 23.19 | -2.56 | 4.78 | 1891.67 | 195.06 | 3.92 | 542.62 | 79.0 | 4.58 | -1.29 | -11.07 | 0.18 | 5.88 | -28.0 | 105.65 | 144.98 | 146.72 |
| 20Q1 (5) | -12.73 | -147.66 | -678.64 | -9.88 | -2.81 | -417.68 | 9.77 | 402.48 | 172.86 | -2.34 | -285.71 | 32.17 | -22.61 | -232.22 | -525.8 | 1.8 | -36.4 | -28.0 | 0 | 100.0 | -100.0 | 3.97 | -23.55 | -18.52 | 0.24 | -91.43 | -79.13 | 0.61 | -72.77 | -30.68 | 4.64 | -1.9 | -10.25 | 0.17 | -5.56 | -26.09 | -234.87 | -162.87 | -770.45 |
| 19Q4 (4) | 26.71 | 201.47 | 0.0 | -9.61 | -742.98 | 0.0 | -3.23 | 30.69 | 0.0 | 1.26 | 2620.0 | 0.0 | 17.1 | 121.5 | 0.0 | 2.83 | 88.67 | 0.0 | -1.98 | 0 | 0.0 | 5.20 | 79.18 | 0.0 | 2.8 | 0.72 | 0.0 | 2.24 | -23.29 | 0.0 | 4.73 | -5.02 | 0.0 | 0.18 | -10.0 | 0.0 | 373.57 | 241.52 | 0.0 |
| 19Q3 (3) | 8.86 | 172.62 | 0.0 | -1.14 | 92.47 | 0.0 | -4.66 | -150.87 | 0.0 | -0.05 | -102.75 | 0.0 | 7.72 | 164.98 | 0.0 | 1.5 | -42.75 | 0.0 | 0 | 100.0 | 0.0 | 2.90 | -42.25 | 0.0 | 2.78 | 71.6 | 0.0 | 2.92 | 33.33 | 0.0 | 4.98 | -3.3 | 0.0 | 0.2 | -20.0 | 0.0 | 109.38 | 155.45 | 0.0 |
| 19Q2 (2) | 3.25 | 47.73 | 0.0 | -15.13 | -586.5 | 0.0 | 9.16 | 168.31 | 0.0 | 1.82 | 152.75 | 0.0 | -11.88 | -323.73 | 0.0 | 2.62 | 4.8 | 0.0 | -0.41 | -200.0 | 0.0 | 5.02 | 3.01 | 0.0 | 1.62 | 40.87 | 0.0 | 2.19 | 148.86 | 0.0 | 5.15 | -0.39 | 0.0 | 0.25 | 8.7 | 0.0 | 42.82 | 22.23 | 0.0 |
| 19Q1 (1) | 2.2 | 0.0 | 0.0 | 3.11 | 0.0 | 0.0 | -13.41 | 0.0 | 0.0 | -3.45 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 4.87 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 5.17 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 35.03 | 0.0 | 0.0 |
