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) | -93.65 | 0 | -20.56 | 0 | 0 | 0 | 9.87 | 0 | -114.21 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 146.02 | -1.76 | 21.23 | -0.89 | 5.71 | 17.49 | -54.15 | 0 |
| 2022 (9) | 667.6 | 105868.25 | -65.62 | 0 | 0 | 0 | -97.66 | 0 | 601.98 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 148.64 | -26.82 | 21.42 | 10.02 | 4.86 | 9.95 | 381.66 | 137424.89 |
| 2021 (8) | 0.63 | -99.11 | -23.12 | 0 | 0 | 0 | -88.69 | 0 | -22.49 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 203.12 | 40.15 | 19.47 | 7.27 | 4.42 | 14.51 | 0.28 | -99.34 |
| 2020 (7) | 70.58 | -82.48 | -22.65 | 0 | 0 | 0 | 0.2 | -99.51 | 47.93 | -87.56 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 144.93 | 0.03 | 18.15 | 6.08 | 3.86 | 31.74 | 42.28 | -82.69 |
| 2019 (6) | 402.75 | 0 | -17.4 | 0 | 0 | 0 | 40.57 | 0 | 385.35 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 144.88 | 12.04 | 17.11 | 83.58 | 2.93 | 11.41 | 244.21 | 0 |
| 2018 (5) | -164.09 | 0 | -10.52 | 0 | 0 | 0 | -50.84 | 0 | -174.61 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 129.31 | -1.0 | 9.32 | 10.69 | 2.63 | 16.37 | -116.16 | 0 |
| 2017 (4) | -147.24 | 0 | -48.04 | 0 | 0 | 0 | 128.1 | -11.9 | -195.28 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 130.61 | 14.58 | 8.42 | 3.44 | 2.26 | 18.32 | -104.21 | 0 |
| 2016 (3) | 138.71 | 0 | -15.34 | 0 | 0 | 0 | 145.41 | 0 | 123.37 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 113.99 | -13.79 | 8.14 | 13.37 | 1.91 | 4.95 | 111.83 | 0 |
| 2015 (2) | -177.19 | 0 | -9.04 | 0 | 0 | 0 | -57.02 | 0 | -186.23 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 132.23 | 714.22 | 7.18 | -38.68 | 1.82 | -53.45 | -125.46 | 0 |
| 2014 (1) | -52.29 | 0 | -1091.98 | 0 | 0 | 0 | -5.29 | 0 | -1144.27 | 0 | 0 | 0 | -1070.63 | 0 | 0.00 | 0 | 0 | 0 | 16.24 | -88.26 | 11.71 | -0.59 | 3.91 | 29.04 | -164.12 | 0 |
| 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) | 83.84 | -33.45 | -75.17 | -6.84 | -61.7 | 86.93 | 0 | 0 | 0 | 82.82 | 259.55 | -15.34 | 77.0 | -36.76 | -73.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 25.0 | -22.34 | -62.08 | 5.17 | -5.31 | -3.54 | 1.44 | -2.7 | 11.63 | 265.23 | -17.62 | -42.98 |
| 23Q3 (19) | 125.98 | 145.71 | -66.1 | -4.23 | 35.62 | 39.74 | 0 | 0 | 0 | -51.91 | -26.92 | -92.83 | 121.75 | 143.15 | -66.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 32.19 | -15.71 | -15.2 | 5.46 | 2.82 | -3.02 | 1.48 | -3.27 | 13.85 | 321.95 | 152.61 | -61.11 |
| 23Q2 (18) | -275.59 | -888.13 | -484.62 | -6.57 | -125.77 | -103.41 | 0 | 0 | 0 | -40.9 | -306.05 | -1875.85 | -282.16 | -816.1 | -460.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 38.19 | -24.59 | 63.69 | 5.31 | 0.38 | 2.91 | 1.53 | 21.43 | 28.57 | -612.01 | -1154.97 | -285.33 |
| 23Q1 (17) | -27.89 | -108.26 | -606.17 | -2.91 | 94.44 | 4.59 | 0 | 0 | 0 | 19.85 | -79.71 | 111.92 | -30.8 | -110.8 | -1352.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 50.64 | -23.18 | 136.19 | 5.29 | -1.31 | 0.38 | 1.26 | -2.33 | 16.67 | -48.77 | -110.48 | -345.96 |
| 22Q4 (16) | 337.59 | -9.16 | 222.56 | -52.33 | -645.44 | -641.22 | 0 | 0 | 0 | 97.83 | 463.41 | 72.36 | 285.26 | -21.77 | 192.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 65.92 | 73.66 | 163.89 | 5.36 | -4.8 | 5.51 | 1.29 | -0.77 | 17.27 | 465.19 | -43.81 | 38.5 |
| 22Q3 (15) | 371.65 | 888.4 | 249.76 | -7.02 | -117.34 | -90.76 | 0 | 0 | 0 | -26.92 | -1200.48 | -141.43 | 364.63 | 823.9 | 255.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 37.96 | 62.71 | -21.8 | 5.63 | 9.11 | 11.71 | 1.3 | 9.24 | 20.37 | 827.91 | 621.27 | 325.88 |
| 22Q2 (14) | -47.14 | -955.54 | 16.86 | -3.23 | -5.9 | 63.25 | 0 | 0 | 0 | -2.07 | 98.76 | 97.08 | -50.37 | -2147.56 | 23.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 23.33 | 8.82 | -72.5 | 5.16 | -2.09 | 10.49 | 1.19 | 10.19 | 9.17 | -158.83 | -901.06 | -153.76 |
| 22Q1 (13) | 5.51 | -94.74 | 103.59 | -3.05 | 56.8 | 15.28 | 0 | 0 | 0 | -166.5 | -393.34 | -162.2 | 2.46 | -97.48 | 101.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 21.44 | -14.17 | -52.11 | 5.27 | 3.74 | 12.61 | 1.08 | -1.82 | -6.09 | 19.83 | -94.1 | 106.53 |
| 21Q4 (12) | 104.66 | -1.51 | 240.58 | -7.06 | -91.85 | -74.32 | 0 | 0 | 0 | 56.76 | 609.06 | 205.31 | 97.6 | -4.85 | 265.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 24.98 | -48.54 | -8.5 | 5.08 | 0.79 | 9.72 | 1.1 | 1.85 | -0.9 | 335.88 | 72.78 | 261.13 |
| 21Q3 (11) | 106.26 | 287.41 | -60.87 | -3.68 | 58.13 | 35.89 | 0 | 0 | 0 | -11.15 | 84.25 | -122.47 | 102.58 | 256.63 | -61.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 48.54 | -42.78 | 4.52 | 5.04 | 7.92 | 10.77 | 1.08 | -0.92 | 8.0 | 194.40 | 410.6 | -62.78 |
| 21Q2 (10) | -56.7 | 63.08 | -63.64 | -8.79 | -144.17 | 8.25 | 0 | 0 | 0 | -70.81 | -11.51 | -214.03 | -65.49 | 58.34 | -48.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 84.83 | 89.48 | 86.11 | 4.67 | -0.21 | 2.64 | 1.09 | -5.22 | 14.74 | -62.59 | 79.38 | 7.73 |
| 21Q1 (9) | -153.59 | -599.8 | 22.05 | -3.6 | 11.11 | -9.76 | 0 | 0 | 0 | -63.5 | -17.81 | -110.47 | -157.19 | -689.17 | 21.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 44.77 | 63.99 | 74.81 | 4.68 | 1.08 | 5.64 | 1.15 | 3.6 | 43.75 | -303.54 | -426.35 | 52.49 |
| 20Q4 (8) | 30.73 | -88.68 | -90.95 | -4.05 | 29.44 | -21.26 | 0 | 0 | 0 | -53.9 | -208.6 | -256.96 | 26.68 | -89.96 | -92.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 27.3 | -41.21 | 6.27 | 4.63 | 1.76 | 5.95 | 1.11 | 11.0 | 44.16 | 93.01 | -82.19 | -91.55 |
| 20Q3 (7) | 271.53 | 883.64 | 197.23 | -5.74 | 40.08 | 1.88 | 0 | 0 | 0 | 49.63 | -20.08 | 482.36 | 265.79 | 700.93 | 193.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.44 | 1.89 | 25.55 | 4.55 | 0.0 | 5.08 | 1.0 | 5.26 | 38.89 | 522.27 | 869.92 | 178.62 |
| 20Q2 (6) | -34.65 | 82.41 | -3365.0 | -9.58 | -192.07 | -131.4 | 0 | 0 | 0 | 62.1 | 305.83 | 338.66 | -44.23 | 77.92 | -760.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 45.58 | 77.98 | 19.48 | 4.55 | 2.71 | 7.06 | 0.95 | 18.75 | 31.94 | -67.83 | 89.38 | -2825.04 |
| 20Q1 (5) | -197.04 | -158.04 | -157.36 | -3.28 | 1.8 | 19.41 | 0 | 0 | 0 | -30.17 | -187.86 | -150.85 | -200.32 | -159.59 | -159.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 25.61 | -0.31 | -41.86 | 4.43 | 1.37 | 6.49 | 0.8 | 3.9 | 11.11 | -638.91 | -158.02 | -191.0 |
| 19Q4 (4) | 339.48 | 221.56 | 0.0 | -3.34 | 42.91 | 0.0 | 0 | 0 | 0.0 | 34.34 | 364.56 | 0.0 | 336.14 | 217.89 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 25.69 | -30.55 | 0.0 | 4.37 | 0.92 | 0.0 | 0.77 | 6.94 | 0.0 | 1101.14 | 265.76 | 0.0 |
| 19Q3 (3) | -279.27 | -27827.0 | 0.0 | -5.85 | -41.3 | 0.0 | 0 | 0 | 0.0 | -12.98 | 50.12 | 0.0 | -285.12 | -5447.08 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 36.99 | -3.04 | 0.0 | 4.33 | 1.88 | 0.0 | 0.72 | 0.0 | 0.0 | -664.30 | -28544.44 | 0.0 |
| 19Q2 (2) | -1.0 | -100.29 | 0.0 | -4.14 | -1.72 | 0.0 | 0 | 0 | 0.0 | -26.02 | -143.86 | 0.0 | -5.14 | -101.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 38.15 | -13.39 | 0.0 | 4.25 | 2.16 | 0.0 | 0.72 | 0.0 | 0.0 | -2.32 | -100.33 | 0.0 |
| 19Q1 (1) | 343.53 | 0.0 | 0.0 | -4.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 59.33 | 0.0 | 0.0 | 339.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 44.05 | 0.0 | 0.0 | 4.16 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 702.08 | 0.0 | 0.0 |
