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) | 15.02 | -95.43 | -476.88 | 0 | 238.04 | 294.43 | -2.46 | 0 | -461.86 | 0 | 479.25 | 147.64 | 0 | 0 | 108.86 | 328.0 | -31.56 | 0 | -16.44 | 0 | 66.45 | 1.51 | 1.05 | 29.63 | 29.42 | -74.7 |
| 2022 (9) | 328.64 | 35.85 | 14.07 | 0 | 60.35 | -74.73 | 19.3 | 0 | 342.71 | 140.01 | 193.53 | 94.87 | 0 | 0 | 25.44 | 68.07 | 263.28 | 31.04 | 216.35 | 34.45 | 65.46 | 6.47 | 0.81 | -8.99 | 116.28 | 7.33 |
| 2021 (8) | 241.91 | 151.0 | -99.12 | 0 | 238.85 | 0 | -2.24 | 0 | 142.79 | 127.37 | 99.31 | 200.39 | 0 | 0 | 15.13 | 109.13 | 200.91 | 249.77 | 160.92 | 322.81 | 61.48 | 5.06 | 0.89 | -29.92 | 108.34 | 9.99 |
| 2020 (7) | 96.38 | 366.73 | -33.58 | 0 | -40.29 | 0 | -4.89 | 0 | 62.8 | 0 | 33.06 | -72.83 | 0 | 0 | 7.24 | -78.65 | 57.44 | 0 | 38.06 | 0 | 58.52 | 20.71 | 1.27 | -61.75 | 98.50 | 76.48 |
| 2019 (6) | 20.65 | -84.08 | -126.4 | 0 | 75.68 | 137.17 | 2.19 | 0 | -105.75 | 0 | 121.69 | 16.73 | 0 | 0 | 33.90 | 62.31 | -20.99 | 0 | -14.8 | 0 | 48.48 | 23.45 | 3.32 | 0.0 | 55.81 | -77.43 |
| 2018 (5) | 129.68 | 1207.26 | -112.66 | 0 | 31.91 | 289.15 | -0.02 | 0 | 17.02 | 0 | 104.25 | 434.62 | 0 | 0 | 20.89 | -33.2 | 88.87 | 1308.4 | 9.86 | 65.71 | 39.27 | 784.46 | 3.32 | 4050.0 | 247.24 | 160.95 |
| 2017 (4) | 9.92 | -10.47 | -19.76 | 0 | 8.2 | 0 | 2.05 | 0 | -9.84 | 0 | 19.5 | 375.61 | 0 | 0 | 31.27 | 351.44 | 6.31 | -11.75 | 5.95 | -8.32 | 4.44 | 3.74 | 0.08 | 0.0 | 94.75 | -7.22 |
| 2016 (3) | 11.08 | 0 | -4.56 | 0 | -0.13 | 0 | -0.03 | 0 | 6.52 | 0 | 4.1 | 0 | 0 | 0 | 6.93 | 0 | 7.15 | 0 | 6.49 | 0 | 4.28 | 0 | 0.08 | 0 | 102.12 | 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) | 12.43 | 52.52 | -79.91 | -83.91 | 22.13 | -345.62 | 50.2 | -30.62 | 311.48 | -10.48 | -210.67 | -30.35 | -71.48 | 28.23 | -266.12 | 90.21 | -13.02 | 17.91 | 0 | 0 | 0 | 80.83 | -18.93 | 51.72 | -20.17 | -43.25 | -171.8 | -21.14 | -534.83 | -210.1 | 17.07 | 1.43 | 4.72 | 0.32 | 3.23 | 60.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 8.15 | 1153.85 | -91.33 | -107.75 | 16.8 | -651.43 | 72.35 | -24.22 | -5.36 | 9.47 | 1001.9 | -29.59 | -99.6 | 22.71 | -187.7 | 103.71 | -12.83 | 190.26 | 0 | 0 | 0 | 99.70 | -7.75 | 435.32 | -14.08 | -2033.33 | -122.04 | -3.33 | -153.97 | -105.49 | 16.83 | 2.62 | 2.19 | 0.31 | 34.78 | 55.0 | 59.02 | 1970.07 | -51.43 |
| 23Q2 (18) | 0.65 | 110.45 | -99.34 | -129.51 | 16.83 | -441.53 | 95.47 | 376.87 | 2315.08 | -1.05 | -162.5 | -117.3 | -128.86 | 20.43 | -194.76 | 118.98 | -28.48 | 168.88 | 0 | 0 | 0 | 108.08 | -25.61 | 433.22 | -0.66 | -119.76 | -100.75 | 6.17 | 229.95 | -91.21 | 16.4 | 1.61 | -0.49 | 0.23 | 15.0 | 15.0 | 2.85 | 108.35 | -97.47 |
| 23Q1 (17) | -6.22 | -110.05 | -108.33 | -155.72 | -726.98 | -534.3 | 20.02 | 64.1 | 183.49 | -0.4 | 95.02 | -105.12 | -161.94 | -476.34 | -422.98 | 166.35 | 117.42 | 349.11 | 0 | 0 | 0 | 145.28 | 172.72 | 712.24 | 3.34 | -88.11 | -95.99 | 1.87 | -90.26 | -97.18 | 16.14 | -0.98 | -0.37 | 0.2 | 0.0 | -4.76 | -34.16 | -119.71 | -137.79 |
| 22Q4 (16) | 61.86 | -34.21 | -24.51 | -18.83 | -196.37 | 54.18 | 12.2 | -84.04 | -90.98 | -8.04 | -159.78 | -813.64 | 43.03 | -62.11 | 5.34 | 76.51 | 114.13 | 94.39 | 0 | 0 | 0 | 53.27 | 186.03 | 167.42 | 28.09 | -56.02 | -62.74 | 19.2 | -68.37 | -69.03 | 16.3 | -1.03 | 3.23 | 0.2 | 0.0 | -9.09 | 173.28 | 42.59 | 64.95 |
| 22Q3 (15) | 94.03 | -4.12 | 26.28 | 19.54 | -48.47 | 171.31 | 76.45 | 1873.78 | 1686.1 | 13.45 | 121.58 | 993.5 | 113.57 | -16.49 | 141.33 | 35.73 | -19.25 | 31.46 | 0 | 0 | 0 | 18.62 | -8.11 | 18.49 | 63.87 | -27.53 | 16.47 | 60.71 | -13.56 | 37.42 | 16.47 | -0.06 | 7.65 | 0.2 | 0.0 | -9.09 | 121.52 | 7.69 | -2.57 |
| 22Q2 (14) | 98.07 | 31.3 | 58.25 | 37.92 | 254.46 | 325.18 | -4.31 | 82.03 | -104.42 | 6.07 | -22.38 | 452.91 | 135.99 | 171.22 | 201.33 | 44.25 | 19.47 | 199.39 | 0 | 0 | 0 | 20.27 | 13.31 | 110.3 | 88.13 | 5.94 | 108.49 | 70.23 | 6.06 | 108.65 | 16.48 | 1.73 | 8.14 | 0.2 | -4.76 | -13.04 | 112.84 | 24.84 | -10.54 |
| 22Q1 (13) | 74.69 | -8.86 | 217.42 | -24.55 | 40.27 | -78.16 | -23.98 | -117.74 | -320.2 | 7.82 | 988.64 | 1009.3 | 50.14 | 22.74 | 414.26 | 37.04 | -5.89 | 105.89 | 0 | 0 | 0 | 17.89 | -10.21 | 31.63 | 83.19 | 10.35 | 192.92 | 66.22 | 6.81 | 214.14 | 16.2 | 2.6 | 6.93 | 0.21 | -4.55 | 0.0 | 90.39 | -13.95 | 39.98 |
| 21Q4 (12) | 81.95 | 10.06 | 172.26 | -41.1 | -50.0 | -141.62 | 135.19 | 2904.77 | 1867.19 | -0.88 | -171.54 | 66.28 | 40.85 | -13.2 | 212.07 | 39.36 | 44.81 | 130.31 | 0 | 0 | 0 | 19.92 | 26.73 | 38.4 | 75.39 | 37.47 | 343.73 | 62.0 | 40.33 | 472.48 | 15.79 | 3.2 | 5.76 | 0.22 | 0.0 | -24.14 | 105.05 | -15.77 | -9.08 |
| 21Q3 (11) | 74.46 | 20.15 | 232.71 | -27.4 | -62.71 | -892.75 | -4.82 | -104.94 | 79.39 | 1.23 | 171.51 | 305.0 | 47.06 | 4.28 | 139.86 | 27.18 | 83.9 | 1238.92 | 0 | 0 | 0 | 15.72 | 63.09 | 797.0 | 54.84 | 29.74 | 362.78 | 44.18 | 31.25 | 532.95 | 15.3 | 0.39 | 2.82 | 0.22 | -4.35 | -21.43 | 124.72 | -1.12 | 23.39 |
| 21Q2 (10) | 61.97 | 163.37 | 170.97 | -16.84 | -22.21 | -132.6 | 97.59 | 796.14 | 2278.35 | -1.72 | -100.0 | 7.53 | 45.13 | 362.87 | 188.74 | 14.78 | -17.84 | 98.66 | 0 | 0 | 0 | 9.64 | -29.07 | 49.17 | 42.27 | 48.84 | 247.04 | 33.66 | 59.68 | 327.7 | 15.24 | 0.59 | 2.97 | 0.23 | 9.52 | -11.54 | 126.13 | 95.34 | 26.47 |
| 21Q1 (9) | 23.53 | -21.83 | 0 | -13.78 | 18.99 | 0 | 10.89 | 242.35 | 0 | -0.86 | 67.05 | 0 | 9.75 | -25.52 | 0 | 17.99 | 5.27 | 0 | 0 | 0 | 0 | 13.59 | -5.6 | 0 | 28.4 | 67.16 | 0 | 21.08 | 94.64 | 0 | 15.15 | 1.47 | 0 | 0.21 | -27.59 | 0 | 64.57 | -44.12 | 0 |
| 20Q4 (8) | 30.1 | 34.5 | 0 | -17.01 | -516.3 | 0 | -7.65 | 67.29 | 0 | -2.61 | -335.0 | 0 | 13.09 | -33.28 | 0 | 17.09 | 741.87 | 0 | 0 | 0 | 0 | 14.39 | 721.38 | 0 | 16.99 | 43.38 | 0 | 10.83 | 55.16 | 0 | 14.93 | 0.34 | 0 | 0.29 | 3.57 | 0 | 115.55 | 14.31 | 0 |
| 20Q3 (7) | 22.38 | -2.14 | 0 | -2.76 | 61.88 | 0 | -23.39 | -422.1 | 0 | -0.6 | 67.74 | 0 | 19.62 | 25.53 | 0 | 2.03 | -72.72 | 0 | 0 | 0 | 0 | 1.75 | -72.88 | 0 | 11.85 | -2.71 | 0 | 6.98 | -11.31 | 0 | 14.88 | 0.54 | 0 | 0.28 | 7.69 | 0 | 101.08 | 1.35 | 0 |
| 20Q2 (6) | 22.87 | 0 | 0 | -7.24 | 0 | 0 | -4.48 | 0 | 0 | -1.86 | 0 | 0 | 15.63 | 0 | 0 | 7.44 | 0 | 0 | 0 | 0 | 0 | 6.46 | 0 | 0 | 12.18 | 0 | 0 | 7.87 | 0 | 0 | 14.8 | 0 | 0 | 0.26 | 0 | 0 | 99.74 | 0 | 0 |
