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) | 25.25 | 0 | -36.62 | 0 | 49.52 | -55.34 | 4.37 | 0 | -11.37 | 0 | 37.35 | -8.66 | 0 | 0 | 4.12 | -5.07 | 30.18 | -14.55 | 14.57 | -4.33 | 37.74 | 9.81 | 1.4 | 79.49 | 47.01 | 0 |
| 2022 (9) | -2.65 | 0 | -84.17 | 0 | 110.87 | 637.17 | -1.75 | 0 | -86.82 | 0 | 40.89 | 6.13 | 0 | 0 | 4.35 | -2.11 | 35.32 | 84.82 | 15.23 | 65.36 | 34.37 | -0.72 | 0.78 | -24.27 | -5.26 | 0 |
| 2021 (8) | -35.5 | 0 | 0.22 | 0 | 15.04 | -74.95 | -1.13 | 0 | -35.28 | 0 | 38.53 | 33.14 | 0 | 0 | 4.44 | 37.36 | 19.11 | -20.18 | 9.21 | -53.18 | 34.62 | 7.42 | 1.03 | -14.17 | -79.14 | 0 |
| 2020 (7) | 56.53 | -0.56 | -71.81 | 0 | 60.03 | 917.46 | 0.85 | -90.5 | -15.28 | 0 | 28.94 | -27.58 | 0 | 0 | 3.23 | -20.89 | 23.94 | 4.91 | 19.67 | -1.01 | 32.23 | -13.62 | 1.2 | 10.09 | 106.46 | 9.12 |
| 2019 (6) | 56.85 | 39.99 | -51.3 | 0 | 5.9 | 0 | 8.95 | 0 | 5.55 | 0 | 39.96 | -35.58 | 0 | 0 | 4.09 | -42.11 | 22.82 | 1696.85 | 19.87 | 226.81 | 37.31 | 26.3 | 1.09 | 37.97 | 97.56 | -12.53 |
| 2018 (5) | 40.61 | -30.44 | -43.38 | 0 | -12.51 | 0 | -5.4 | 0 | -2.77 | 0 | 62.03 | 3485.55 | 0 | 0 | 7.06 | 3718.56 | 1.27 | -84.14 | 6.08 | -54.46 | 29.54 | -5.2 | 0.79 | -15.05 | 111.54 | -13.19 |
| 2017 (4) | 58.38 | -29.95 | -21.11 | 0 | -26.5 | 0 | -1.75 | 0 | 37.27 | -17.53 | 1.73 | -95.99 | -35.54 | 0 | 0.18 | -96.13 | 8.01 | 154.29 | 13.35 | 68.35 | 31.16 | -17.59 | 0.93 | 10.71 | 128.48 | -28.19 |
| 2016 (3) | 83.34 | 98.24 | -38.15 | 0 | -35.8 | 0 | 16.44 | 0 | 45.19 | 0 | 43.18 | -34.22 | -10.17 | 0 | 4.77 | -21.33 | 3.15 | 7.14 | 7.93 | -51.94 | 37.81 | 5.12 | 0.84 | 13.51 | 178.92 | 126.46 |
| 2015 (2) | 42.04 | 39.44 | -58.37 | 0 | 14.21 | 0 | -0.41 | 0 | -16.33 | 0 | 65.64 | 98.67 | 0 | 0 | 6.06 | 67.16 | 2.94 | -83.13 | 16.5 | -7.67 | 35.97 | 4.14 | 0.74 | 4.23 | 79.01 | 39.2 |
| 2014 (1) | 30.15 | -64.0 | -35.97 | 0 | -4.55 | 0 | -4.92 | 0 | -5.82 | 0 | 33.04 | -29.49 | 0 | 0 | 3.63 | -17.81 | 17.43 | -18.32 | 17.87 | -13.88 | 34.54 | -4.77 | 0.71 | 5.97 | 56.76 | -60.91 |
| 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) | 5.99 | 599.17 | -86.32 | -13.18 | -3.7 | 57.78 | 41.07 | 84.42 | 837.67 | 5.17 | 776.27 | 2685.0 | -7.19 | 48.31 | -157.2 | 12.53 | 73.07 | -14.06 | 0 | 0 | 0 | 4.21 | 45.24 | -19.42 | 14.0 | 7.36 | 26.81 | 3.76 | -60.46 | 35.74 | 11.43 | 26.02 | 32.29 | 0.36 | 2.86 | 111.76 | 38.52 | 707.67 | -89.81 |
| 23Q3 (19) | -1.2 | -131.25 | 90.55 | -12.71 | -9.01 | 36.13 | 22.27 | 465.23 | 168.31 | 0.59 | 113.41 | -21.33 | -13.91 | -77.88 | 57.33 | 7.24 | -27.02 | -35.53 | 0 | 0 | 0 | 2.90 | -49.78 | -31.45 | 13.04 | 895.42 | -21.11 | 9.51 | 24.64 | 30.27 | 9.07 | 5.47 | 5.59 | 0.35 | 2.94 | 94.44 | -6.34 | -127.35 | 91.98 |
| 23Q2 (18) | 3.84 | -76.9 | 127.04 | -11.66 | -1353.76 | -90.83 | 3.94 | 122.18 | -91.72 | -4.4 | -246.18 | -115.69 | -7.82 | -144.56 | 61.5 | 9.92 | 29.67 | 29.84 | 0 | 0 | 0 | 5.77 | 40.59 | 65.34 | 1.31 | -28.42 | -83.99 | 7.63 | 220.35 | 52.3 | 8.6 | -0.46 | 1.78 | 0.34 | -5.56 | 61.9 | 23.17 | -96.29 | 122.31 |
| 23Q1 (17) | 16.62 | -62.05 | 185.01 | 0.93 | 102.98 | 103.45 | -17.76 | -505.48 | -135.09 | 3.01 | 1605.0 | 1257.69 | 17.55 | 39.62 | 137.75 | 7.65 | -47.53 | 2.82 | 0 | 0 | 0 | 4.11 | -21.43 | -1.99 | 1.83 | -83.42 | 525.58 | -6.34 | -328.88 | -4326.67 | 8.64 | 0.0 | -0.69 | 0.36 | 111.76 | 56.52 | 624.81 | 65.23 | 390.19 |
| 22Q4 (16) | 43.79 | 444.8 | 180.35 | -31.22 | -56.88 | -434.98 | 4.38 | -47.23 | 132.25 | -0.2 | -126.67 | -183.33 | 12.57 | 138.56 | -49.6 | 14.58 | 29.83 | 54.78 | 0 | 0 | 0 | 5.23 | 23.57 | 57.07 | 11.04 | -33.21 | 65.02 | 2.77 | -62.05 | 39.2 | 8.64 | 0.58 | -17.4 | 0.17 | -5.56 | -32.0 | 378.15 | 578.5 | 207.46 |
| 22Q3 (15) | -12.7 | 10.56 | 35.2 | -19.9 | -225.7 | 9.22 | 8.3 | -82.56 | -61.91 | 0.75 | 136.76 | -67.81 | -32.6 | -60.51 | 21.48 | 11.23 | 46.99 | -11.16 | 0 | 0 | 0 | 4.23 | 21.12 | -29.15 | 16.53 | 102.08 | 153.92 | 7.3 | 45.71 | 83.88 | 8.59 | 1.66 | 4.63 | 0.18 | -14.29 | -28.0 | -79.03 | 23.92 | 49.88 |
| 22Q2 (14) | -14.2 | 27.37 | 35.13 | -6.11 | 77.32 | -131.56 | 47.58 | -5.99 | 572.98 | -2.04 | -684.62 | 22.43 | -20.31 | 56.31 | -702.77 | 7.64 | 2.69 | 61.18 | 0 | 0 | 0 | 3.49 | -16.66 | 28.4 | 8.18 | 2002.33 | 146.39 | 5.01 | 3240.0 | 67.56 | 8.45 | -2.87 | 4.58 | 0.21 | -8.7 | -19.23 | -103.88 | 51.75 | 46.23 |
| 22Q1 (13) | -19.55 | -225.16 | -102.8 | -26.94 | -389.06 | -311.93 | 50.61 | 472.68 | 21187.5 | -0.26 | -208.33 | 75.7 | -46.49 | -286.41 | -187.33 | 7.44 | -21.02 | -36.57 | 0 | 0 | 0 | 4.19 | 25.92 | -29.02 | -0.43 | -106.43 | -116.54 | 0.15 | -92.46 | -40.0 | 8.7 | -16.83 | 10.41 | 0.23 | -8.0 | -14.81 | -215.31 | -275.06 | -87.61 |
| 21Q4 (12) | 15.62 | 179.69 | -34.94 | 9.32 | 142.52 | 215.2 | -13.58 | -162.32 | 57.34 | 0.24 | -89.7 | -90.12 | 24.94 | 160.07 | 56.66 | 9.42 | -25.47 | 20.31 | 0 | 0 | 0 | 3.33 | -44.26 | 15.61 | 6.69 | 2.76 | -32.76 | 1.99 | -49.87 | -58.71 | 10.46 | 27.41 | 31.41 | 0.25 | 0.0 | -16.67 | 122.99 | 178.0 | -33.0 |
| 21Q3 (11) | -19.6 | 10.46 | -211.74 | -21.92 | -213.22 | 59.47 | 21.79 | 208.2 | -72.94 | 2.33 | 188.59 | 246.54 | -41.52 | -1541.11 | -13.6 | 12.64 | 166.67 | 74.34 | 0 | 0 | 0 | 5.97 | 119.52 | 112.66 | 6.51 | 96.08 | -42.99 | 3.97 | 32.78 | -62.12 | 8.21 | 1.61 | 1.48 | 0.25 | -3.85 | -13.79 | -157.68 | 18.39 | -269.55 |
| 21Q2 (10) | -21.89 | -127.07 | -225.8 | 19.36 | 396.02 | 419.47 | 7.07 | 3045.83 | 142.31 | -2.63 | -145.79 | -569.64 | -2.53 | 84.36 | -122.31 | 4.74 | -59.59 | -35.86 | 0 | 0 | 0 | 2.72 | -53.93 | -24.57 | 3.32 | 27.69 | -20.57 | 2.99 | 1096.0 | -28.3 | 8.08 | 2.54 | 0.0 | 0.26 | -3.7 | -18.75 | -193.20 | -68.35 | -239.57 |
| 21Q1 (9) | -9.64 | -140.15 | -298.35 | -6.54 | 19.16 | -82.68 | -0.24 | 99.25 | -100.86 | -1.07 | -144.03 | -98.15 | -16.18 | -201.63 | -169.67 | 11.73 | 49.81 | 81.3 | 0 | 0 | 0 | 5.90 | 105.11 | 46.06 | 2.6 | -73.87 | 262.5 | 0.25 | -94.81 | 19.05 | 7.88 | -1.01 | -2.6 | 0.27 | -10.0 | -6.9 | -114.76 | -162.52 | -307.36 |
| 20Q4 (8) | 24.01 | 36.89 | -45.63 | -8.09 | 85.04 | 50.46 | -31.83 | -139.53 | 19.78 | 2.43 | 252.83 | -23.34 | 15.92 | 143.56 | -42.8 | 7.83 | 8.0 | -11.72 | 0 | 0 | -100.0 | 2.88 | 2.53 | -7.55 | 9.95 | -12.87 | -13.02 | 4.82 | -54.01 | -23.61 | 7.96 | -1.61 | -9.55 | 0.3 | 3.45 | 0.0 | 183.56 | 97.38 | -35.94 |
| 20Q3 (7) | 17.54 | 0.8 | -3.73 | -54.09 | -792.57 | -1200.24 | 80.53 | 581.93 | 1918.3 | -1.59 | -383.93 | -261.36 | -36.55 | -422.31 | -359.96 | 7.25 | -1.89 | 14.9 | 0 | 0 | -100.0 | 2.81 | -22.14 | 29.33 | 11.42 | 173.21 | 11.74 | 10.48 | 151.32 | -1.6 | 8.09 | 0.12 | -13.84 | 0.29 | -9.38 | 7.41 | 93.00 | -32.81 | 3.67 |
| 20Q2 (6) | 17.4 | 819.01 | 448.9 | -6.06 | -69.27 | 63.8 | -16.71 | -159.74 | -190.57 | 0.56 | 203.7 | -74.19 | 11.34 | 289.0 | 183.57 | 7.39 | 14.22 | -36.57 | 0 | 0 | 100.0 | 3.60 | -10.79 | -35.02 | 4.18 | 361.25 | 344.68 | 4.17 | 1885.71 | 114.95 | 8.08 | -0.12 | -16.79 | 0.32 | 10.34 | 18.52 | 138.42 | 591.35 | 420.51 |
| 20Q1 (5) | -2.42 | -105.48 | 72.15 | -3.58 | 78.08 | 77.71 | 27.97 | 170.49 | 28.07 | -0.54 | -117.03 | -113.33 | -6.0 | -121.56 | 75.76 | 6.47 | -27.06 | -50.72 | 0 | -100.0 | 100.0 | 4.04 | 29.83 | -40.76 | -1.6 | -113.99 | -827.27 | 0.21 | -96.67 | -78.57 | 8.09 | -8.07 | -13.94 | 0.29 | -3.33 | 16.0 | -28.17 | -109.83 | 65.54 |
| 19Q4 (4) | 44.16 | 142.37 | 0.0 | -16.33 | -292.55 | 0.0 | -39.68 | -1094.49 | 0.0 | 3.17 | 820.45 | 0.0 | 27.83 | 97.94 | 0.0 | 8.87 | 40.57 | 0.0 | 2.01 | 19.64 | 0.0 | 3.11 | 43.42 | 0.0 | 11.44 | 11.94 | 0.0 | 6.31 | -40.75 | 0.0 | 8.8 | -6.28 | 0.0 | 0.3 | 11.11 | 0.0 | 286.57 | 219.44 | 0.0 |
| 19Q3 (3) | 18.22 | 474.76 | 0.0 | -4.16 | 75.15 | 0.0 | 3.99 | -78.37 | 0.0 | -0.44 | -120.28 | 0.0 | 14.06 | 203.61 | 0.0 | 6.31 | -45.84 | 0.0 | 1.68 | 315.38 | 0.0 | 2.17 | -60.88 | 0.0 | 10.22 | 987.23 | 0.0 | 10.65 | 448.97 | 0.0 | 9.39 | -3.3 | 0.0 | 0.27 | 0.0 | 0.0 | 89.71 | 237.33 | 0.0 |
| 19Q2 (2) | 3.17 | 136.48 | 0.0 | -16.74 | -4.23 | 0.0 | 18.45 | -15.52 | 0.0 | 2.17 | -46.42 | 0.0 | -13.57 | 45.17 | 0.0 | 11.65 | -11.27 | 0.0 | -0.78 | 84.15 | 0.0 | 5.55 | -18.67 | 0.0 | 0.94 | 327.27 | 0.0 | 1.94 | 97.96 | 0.0 | 9.71 | 3.3 | 0.0 | 0.27 | 8.0 | 0.0 | 26.59 | 132.53 | 0.0 |
| 19Q1 (1) | -8.69 | 0.0 | 0.0 | -16.06 | 0.0 | 0.0 | 21.84 | 0.0 | 0.0 | 4.05 | 0.0 | 0.0 | -24.75 | 0.0 | 0.0 | 13.13 | 0.0 | 0.0 | -4.92 | 0.0 | 0.0 | 6.82 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 9.4 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -81.75 | 0.0 | 0.0 |
