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) | -35.46 | 0 | -253.67 | 0 | -14.43 | 0 | 2.07 | 256.9 | -289.13 | 0 | 2.13 | -75.63 | 7.27 | 0 | 0.29 | -70.42 | 14.68 | -48.53 | 42.61 | -0.12 | 12.75 | -7.81 | 1.15 | -1.71 | -62.75 | 0 |
| 2022 (9) | 90.7 | 99.21 | 110.9 | 0 | -163.24 | 0 | 0.58 | 0 | 201.6 | 0 | 8.74 | -36.2 | -33.15 | 0 | 0.97 | -26.61 | 28.52 | -20.65 | 42.66 | -4.97 | 13.83 | 1.62 | 1.17 | 1.74 | 157.30 | 106.08 |
| 2021 (8) | 45.53 | 87.14 | -118.55 | 0 | 38.01 | 0 | -0.65 | 0 | -73.02 | 0 | 13.7 | 201.1 | 0.24 | 0 | 1.32 | 203.15 | 35.94 | 37.28 | 44.89 | -4.85 | 13.61 | -5.42 | 1.15 | -2.54 | 76.33 | 96.86 |
| 2020 (7) | 24.33 | -80.68 | 377.24 | 0 | -37.7 | 0 | -1.12 | 0 | 401.57 | 0 | 4.55 | -61.14 | -1.19 | 0 | 0.43 | -62.99 | 26.18 | -50.55 | 47.18 | -33.83 | 14.39 | -27.14 | 1.18 | -7.81 | 38.77 | -71.58 |
| 2019 (6) | 125.95 | 7.29 | -199.55 | 0 | -32.9 | 0 | 2.15 | 0 | -73.6 | 0 | 11.71 | -38.88 | -2.37 | 0 | 1.17 | -13.01 | 52.94 | -38.48 | 71.3 | -22.05 | 19.75 | 4.22 | 1.28 | 481.82 | 136.41 | 28.57 |
| 2018 (5) | 117.39 | 40.5 | -43.86 | 0 | -151.77 | 0 | -0.12 | 0 | 73.53 | 168.95 | 19.16 | 32.87 | -3.27 | 0 | 1.35 | 38.26 | 86.06 | -18.24 | 91.47 | -8.21 | 18.95 | -17.64 | 0.22 | 0.0 | 106.10 | 56.05 |
| 2017 (4) | 83.55 | -42.42 | -56.21 | 0 | 99.43 | 155.74 | -0.13 | 0 | 27.34 | 0 | 14.42 | 1.62 | 5.02 | 0 | 0.98 | -44.93 | 105.26 | -7.05 | 99.65 | -7.05 | 23.01 | -15.96 | 0.22 | -64.52 | 67.99 | -36.64 |
| 2016 (3) | 145.1 | -27.98 | -208.02 | 0 | 38.88 | 0 | 1.48 | -20.86 | -62.92 | 0 | 14.19 | 35.66 | -3.13 | 0 | 1.77 | 68.37 | 113.24 | -6.91 | 107.21 | -12.11 | 27.38 | -17.33 | 0.62 | 113.79 | 107.31 | -17.23 |
| 2015 (2) | 201.46 | 44.58 | 135.89 | 0 | -156.69 | 0 | 1.87 | -23.36 | 337.35 | 0 | 10.46 | -7.19 | -6.38 | 0 | 1.05 | -21.69 | 121.65 | 25.3 | 121.98 | 29.74 | 33.12 | -17.41 | 0.29 | -21.62 | 129.65 | 25.14 |
| 2014 (1) | 139.34 | -4.09 | -237.39 | 0 | 34.66 | 0 | 2.44 | -28.45 | -98.05 | 0 | 11.27 | -34.13 | 1.51 | 0 | 1.34 | -25.73 | 97.09 | 39.22 | 94.02 | 33.78 | 40.1 | -4.61 | 0.37 | 0.0 | 103.61 | -19.64 |
| 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) | 11.08 | 95.07 | -91.7 | -79.7 | -26.25 | -168.44 | 8.73 | 452.53 | 1918.75 | 7.1 | 2548.28 | 1045.16 | -68.62 | -19.44 | -166.07 | 0.54 | 10.2 | -55.74 | 0.96 | -42.51 | 102.43 | 0.45 | 103.32 | 9.56 | 3.15 | -37.87 | -71.82 | 10.57 | -1.49 | 27.97 | 3.02 | -4.13 | -10.39 | 0.22 | -29.03 | -24.14 | 80.23 | 100.44 | -92.84 |
| 23Q3 (19) | 5.68 | 276.95 | -84.07 | -63.13 | -505.46 | -1481.4 | 1.58 | 138.63 | 104.05 | -0.29 | 95.34 | -140.28 | -57.45 | -564.81 | -242.8 | 0.49 | -2.0 | -68.79 | 1.67 | -64.16 | -55.35 | 0.22 | -26.3 | -75.06 | 5.07 | 61.46 | -1.74 | 10.73 | -21.45 | -30.95 | 3.15 | -1.56 | -9.48 | 0.31 | 0.0 | 6.9 | 40.03 | 314.11 | -78.32 |
| 23Q2 (18) | -3.21 | 93.45 | -101.89 | 15.57 | 112.32 | -88.33 | -4.09 | 80.19 | 97.35 | -6.22 | -520.27 | -929.33 | 12.36 | 107.05 | -90.62 | 0.5 | -18.03 | -65.99 | 4.66 | 23400.0 | 305.29 | 0.30 | 13.62 | -61.33 | 3.14 | -5.42 | -48.86 | 13.66 | 78.56 | 31.09 | 3.2 | -5.33 | -11.11 | 0.31 | 0.0 | 6.9 | -18.70 | 95.67 | -68.26 |
| 23Q1 (17) | -49.01 | -136.7 | 36.28 | -126.41 | -325.77 | -4943.3 | -20.65 | -4202.08 | -167.59 | 1.48 | 138.71 | 198.01 | -175.42 | -268.9 | -136.07 | 0.61 | -50.0 | -86.38 | -0.02 | 99.95 | -100.41 | 0.26 | -35.65 | -86.23 | 3.32 | -70.3 | -45.12 | 7.65 | -7.38 | -9.47 | 3.38 | 0.3 | -0.29 | 0.31 | 6.9 | 6.9 | -432.19 | -138.57 | 31.85 |
| 22Q4 (16) | 133.55 | 274.51 | 121.84 | -29.69 | -749.67 | -53.6 | -0.48 | 98.77 | -102.76 | 0.62 | -13.89 | 1966.67 | 103.86 | 158.17 | 154.12 | 1.22 | -22.29 | -77.66 | -39.55 | -1157.49 | -3064.0 | 0.41 | -53.72 | -79.17 | 11.18 | 116.67 | -0.53 | 8.26 | -46.85 | -1.67 | 3.37 | -3.16 | 101.8 | 0.29 | 0.0 | 0.0 | 1120.39 | 506.69 | 92.81 |
| 22Q3 (15) | 35.66 | 2342.77 | 671.47 | 4.57 | -96.57 | -56.43 | -39.03 | 74.7 | -1367.29 | 0.72 | -4.0 | 323.53 | 40.23 | -69.48 | 846.59 | 1.57 | 6.8 | -67.43 | 3.74 | 264.76 | -57.11 | 0.88 | 14.28 | -39.17 | 5.16 | -15.96 | -33.51 | 15.54 | 49.14 | 36.32 | 3.48 | -3.33 | -26.11 | 0.29 | 0.0 | 3.57 | 184.67 | 1762.04 | 585.06 |
| 22Q2 (14) | -1.59 | 97.93 | 87.93 | 133.41 | 5011.49 | 232.09 | -154.28 | -605.01 | -1021.62 | 0.75 | 149.67 | 160.0 | 131.82 | 277.39 | 215.46 | 1.47 | -67.19 | -20.54 | -2.27 | -146.04 | -131.75 | 0.77 | -59.55 | -6.26 | 6.14 | 1.49 | -38.97 | 10.42 | 23.31 | -31.45 | 3.6 | 6.19 | 8.11 | 0.29 | 0.0 | 0.0 | -11.11 | 98.25 | 84.12 |
| 22Q1 (13) | -76.92 | -227.77 | -1722.78 | 2.61 | 113.5 | 129.97 | 30.55 | 75.37 | 368.56 | -1.51 | -5133.33 | -477.5 | -74.31 | -281.82 | -1771.79 | 4.48 | -17.95 | 185.35 | 4.93 | 494.4 | 134.31 | 1.90 | -2.65 | 145.69 | 6.05 | -46.17 | -12.19 | 8.45 | 0.6 | -14.56 | 3.39 | 102.99 | -13.3 | 0.29 | 0.0 | 0.0 | -634.13 | -209.13 | -1985.0 |
| 21Q4 (12) | 60.2 | 1064.74 | 343.63 | -19.33 | -284.27 | -108.67 | 17.42 | 754.89 | 131.58 | 0.03 | -82.35 | 102.97 | 40.87 | 861.65 | -82.72 | 5.46 | 13.28 | 264.0 | -1.25 | -114.33 | 58.05 | 1.95 | 35.17 | 348.97 | 11.24 | 44.85 | 80.42 | 8.4 | -26.32 | -22.44 | 1.67 | -64.54 | -50.74 | 0.29 | 3.57 | -14.71 | 581.08 | 1626.27 | 523.47 |
| 21Q3 (11) | -6.24 | 52.62 | -131.0 | 10.49 | 110.39 | -81.44 | -2.66 | -115.89 | -119.59 | 0.17 | 113.6 | -67.92 | 4.25 | 103.72 | -94.46 | 4.82 | 160.54 | 251.82 | 8.72 | 21.96 | 366.31 | 1.45 | 76.1 | 284.1 | 7.76 | -22.86 | -35.55 | 11.4 | -25.0 | -31.82 | 4.71 | 41.44 | 32.3 | 0.28 | -3.45 | 0.0 | -38.07 | 45.59 | -138.89 |
| 21Q2 (10) | -13.17 | -377.85 | -136.29 | -101.0 | -1059.59 | -350.74 | 16.74 | 156.75 | -29.07 | -1.25 | -412.5 | -83.82 | -114.17 | -2775.82 | -249.11 | 1.85 | 17.83 | 131.25 | 7.15 | 149.76 | 23933.33 | 0.82 | 6.02 | 133.37 | 10.06 | 46.01 | 76.8 | 15.2 | 53.69 | 3.97 | 3.33 | -14.83 | -0.89 | 0.29 | 0.0 | 3.57 | -69.98 | -308.02 | -135.21 |
| 21Q1 (9) | 4.74 | -65.07 | 110.38 | -8.71 | -103.91 | -115.14 | 6.52 | 111.82 | 133.08 | 0.4 | 139.6 | 900.0 | -3.97 | -101.68 | -133.47 | 1.57 | 4.67 | 78.41 | -14.37 | -382.21 | -28640.0 | 0.77 | 77.9 | -1.49 | 6.89 | 10.59 | 210.36 | 9.89 | -8.68 | 97.01 | 3.91 | 15.34 | -4.17 | 0.29 | -14.71 | 3.57 | 33.64 | -63.9 | 106.91 |
| 20Q4 (8) | 13.57 | -32.59 | -40.22 | 222.91 | 294.39 | 223.86 | -55.16 | -506.19 | 40.52 | -1.01 | -290.57 | -139.92 | 236.48 | 208.52 | 158.36 | 1.5 | 9.49 | 50.0 | -2.98 | -259.36 | -105.57 | 0.44 | 15.64 | 17.82 | 6.23 | -48.26 | -64.92 | 10.83 | -35.23 | -39.83 | 3.39 | -4.78 | -15.46 | 0.34 | 21.43 | 21.43 | 93.20 | -4.81 | -8.48 |
| 20Q3 (7) | 20.13 | -44.53 | -80.27 | 56.52 | 40.32 | 130.62 | 13.58 | -42.46 | 131.27 | 0.53 | 177.94 | 165.0 | 76.65 | 0.1 | 192.86 | 1.37 | 71.25 | -57.45 | 1.87 | 6333.33 | 103.94 | 0.38 | 7.0 | -56.51 | 12.04 | 111.6 | -46.73 | 16.72 | 14.36 | -36.98 | 3.56 | 5.95 | -30.87 | 0.28 | 0.0 | -3.45 | 97.91 | -50.74 | -69.32 |
| 20Q2 (6) | 36.29 | 179.48 | -16.36 | 40.28 | -29.97 | 164.98 | 23.6 | 219.74 | -76.32 | -0.68 | -1800.0 | 42.86 | 76.57 | 545.62 | 511.67 | 0.8 | -9.09 | -60.2 | -0.03 | 40.0 | 99.82 | 0.35 | -55.25 | -60.06 | 5.69 | 156.31 | -38.29 | 14.62 | 191.24 | -22.03 | 3.36 | -17.65 | -36.24 | 0.28 | 0.0 | -33.33 | 198.74 | 140.83 | 11.94 |
| 20Q1 (5) | -45.66 | -301.15 | -8.77 | 57.52 | -16.43 | 363.61 | -19.71 | 78.74 | -678.01 | 0.04 | -98.42 | -95.0 | 11.86 | -87.04 | 118.59 | 0.88 | -12.0 | -83.97 | -0.05 | -100.09 | -100.64 | 0.79 | 112.78 | -81.8 | 2.22 | -87.5 | -33.73 | 5.02 | -72.11 | -37.33 | 4.08 | 1.75 | -23.31 | 0.28 | 0.0 | -3.45 | -486.78 | -577.99 | -57.93 |
| 19Q4 (4) | 22.7 | -77.75 | 0.0 | 68.83 | 137.29 | 0.0 | -92.73 | -113.52 | 0.0 | 2.53 | 1165.0 | 0.0 | 91.53 | 210.89 | 0.0 | 1.0 | -68.94 | 0.0 | 53.51 | 212.75 | 0.0 | 0.37 | -57.31 | 0.0 | 17.76 | -21.42 | 0.0 | 18.0 | -32.15 | 0.0 | 4.01 | -22.14 | 0.0 | 0.28 | -3.45 | 0.0 | 101.84 | -68.09 | 0.0 |
| 19Q3 (3) | 102.03 | 135.15 | 0.0 | -184.57 | -197.74 | 0.0 | -43.43 | -143.57 | 0.0 | 0.2 | 116.81 | 0.0 | -82.54 | -343.76 | 0.0 | 3.22 | 60.2 | 0.0 | -47.46 | -192.24 | 0.0 | 0.87 | -1.75 | 0.0 | 22.6 | 145.12 | 0.0 | 26.53 | 41.49 | 0.0 | 5.15 | -2.28 | 0.0 | 0.29 | -30.95 | 0.0 | 319.14 | 79.76 | 0.0 |
| 19Q2 (2) | 43.39 | 203.36 | 0.0 | -61.99 | -184.1 | 0.0 | 99.67 | 2822.87 | 0.0 | -1.19 | -248.75 | 0.0 | -18.6 | 70.85 | 0.0 | 2.01 | -63.39 | 0.0 | -16.24 | -307.67 | 0.0 | 0.88 | -79.61 | 0.0 | 9.22 | 175.22 | 0.0 | 18.75 | 134.08 | 0.0 | 5.27 | -0.94 | 0.0 | 0.42 | 44.83 | 0.0 | 177.54 | 157.6 | 0.0 |
| 19Q1 (1) | -41.98 | 0.0 | 0.0 | -21.82 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -63.8 | 0.0 | 0.0 | 5.49 | 0.0 | 0.0 | 7.82 | 0.0 | 0.0 | 4.32 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 8.01 | 0.0 | 0.0 | 5.32 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -308.22 | 0.0 | 0.0 |
