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) | 47.56 | -51.22 | -45.86 | 0 | -5.87 | 0 | -2.6 | 0 | 1.7 | -97.65 | 32.93 | 18.88 | -4.15 | 0 | 6.30 | 51.12 | 16.19 | -71.77 | -2.07 | 0 | 25.48 | 8.38 | 0.61 | 3.39 | 198.00 | -19.48 |
| 2022 (9) | 97.5 | 9.15 | -25.14 | 0 | -67.57 | 0 | 1.29 | -8.51 | 72.36 | 29.98 | 27.7 | -23.52 | -0.82 | 0 | 4.17 | -17.4 | 57.36 | -55.48 | 15.55 | -70.04 | 23.51 | 3.48 | 0.59 | -7.81 | 245.90 | 107.2 |
| 2021 (8) | 89.33 | -17.41 | -33.66 | 0 | -47.5 | 0 | 1.41 | 31.78 | 55.67 | 47.47 | 36.22 | 55.38 | -3.06 | 0 | 5.05 | 8.71 | 128.83 | 87.06 | 51.91 | 115.39 | 22.72 | -0.31 | 0.64 | -13.51 | 118.68 | -47.74 |
| 2020 (7) | 108.16 | 78.13 | -70.41 | 0 | -18.79 | 0 | 1.07 | 0 | 37.75 | 0 | 23.31 | 16.38 | 0.32 | 166.67 | 4.64 | 29.02 | 68.87 | 134.89 | 24.1 | 88.13 | 22.79 | 5.66 | 0.74 | -7.5 | 227.08 | 31.57 |
| 2019 (6) | 60.72 | 173.51 | -68.77 | 0 | 8.17 | -79.53 | -1.7 | 0 | -8.05 | 0 | 20.03 | -3.61 | 0.12 | 0 | 3.60 | 5.46 | 29.32 | 51.68 | 12.81 | 137.22 | 21.57 | 9.16 | 0.8 | 5.26 | 172.60 | 101.52 |
| 2018 (5) | 22.2 | -48.74 | -64.4 | 0 | 39.92 | 0 | 0.37 | 2.78 | -42.2 | 0 | 20.78 | -37.9 | -1.42 | 0 | 3.41 | -40.71 | 19.33 | -42.78 | 5.4 | -51.4 | 19.76 | 6.98 | 0.76 | -21.65 | 85.65 | -39.59 |
| 2017 (4) | 43.31 | -3.76 | -72.14 | 0 | -8.5 | 0 | 0.36 | -75.84 | -28.83 | 0 | 33.46 | 35.74 | -1.2 | 0 | 5.76 | 23.99 | 33.78 | 6.86 | 11.11 | -6.64 | 18.47 | 8.46 | 0.97 | -9.35 | 141.77 | -5.49 |
| 2016 (3) | 45.0 | 56.96 | -15.65 | 0 | 18.5 | 0 | 1.49 | 217.02 | 29.35 | 123.36 | 24.65 | -40.37 | -0.82 | 0 | 4.64 | -41.19 | 31.61 | 78.39 | 11.9 | 35.23 | 17.03 | 3.65 | 1.07 | 81.36 | 150.00 | 35.09 |
| 2015 (2) | 28.67 | 5.33 | -15.53 | 0 | -13.18 | 0 | 0.47 | -63.85 | 13.14 | 0 | 41.34 | 6.77 | -0.82 | 0 | 7.89 | 21.71 | 17.72 | 409.2 | 8.8 | 37.29 | 16.43 | 1.23 | 0.59 | 28.26 | 111.04 | -5.77 |
| 2014 (1) | 27.22 | 26.31 | -39.94 | 0 | 1.66 | 0 | 1.3 | 136.36 | -12.72 | 0 | 38.72 | 81.53 | 1.11 | 0 | 6.49 | 78.41 | 3.48 | -74.41 | 6.41 | -21.54 | 16.23 | 8.13 | 0.46 | 35.29 | 117.84 | 28.61 |
| 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) | 12.06 | -53.56 | -51.13 | -22.71 | -167.81 | -226.29 | 8.72 | 140.61 | 139.47 | -1.85 | -187.68 | -301.09 | -10.65 | -160.89 | -160.1 | 10.75 | 29.52 | 42.38 | -1.08 | 13.6 | -271.43 | 8.38 | 36.28 | 68.12 | -0.37 | -110.19 | -102.15 | -3.68 | -260.0 | -174.8 | 6.63 | 3.11 | 9.41 | 0.15 | -6.25 | -11.76 | 389.03 | 33.17 | 75.76 |
| 23Q3 (19) | 25.97 | 5294.0 | -25.33 | -8.48 | -8.03 | -129.19 | -21.47 | -482.71 | 30.07 | 2.11 | 241.61 | 254.01 | 17.49 | 309.46 | -43.73 | 8.3 | 28.48 | 16.41 | -1.25 | 27.33 | -38.89 | 6.15 | 21.43 | 40.89 | 3.63 | -34.71 | -45.25 | 2.3 | 751.85 | 32.18 | 6.43 | 2.55 | 9.35 | 0.16 | 6.67 | 6.67 | 292.13 | 4008.65 | -34.74 |
| 23Q2 (18) | -0.5 | -104.98 | -111.29 | -7.85 | -15.1 | -27.02 | 5.61 | 341.73 | -13.16 | -1.49 | -8.76 | -438.64 | -8.35 | -359.32 | -377.14 | 6.46 | -12.94 | 23.99 | -1.72 | -1620.0 | -514.29 | 5.06 | -10.09 | 73.49 | 5.56 | -24.66 | -66.96 | 0.27 | 127.84 | -92.37 | 6.27 | 1.95 | 8.1 | 0.15 | 0.0 | 7.14 | -7.47 | -103.97 | -115.99 |
| 23Q1 (17) | 10.04 | -59.32 | -70.13 | -6.82 | 2.01 | 17.83 | 1.27 | 105.75 | 105.98 | -1.37 | -248.91 | -206.2 | 3.22 | -81.83 | -87.28 | 7.42 | -1.72 | -4.99 | -0.1 | -115.87 | 62.96 | 5.63 | 12.99 | 23.29 | 7.38 | -57.14 | -55.76 | -0.97 | -119.72 | -118.13 | 6.15 | 1.49 | 6.4 | 0.15 | -11.76 | 15.38 | 188.37 | -14.9 | -36.89 |
| 22Q4 (16) | 24.68 | -29.04 | -22.34 | -6.96 | -88.11 | 46.79 | -22.09 | 28.05 | -40.43 | 0.92 | 167.15 | -11.54 | 17.72 | -42.99 | -5.24 | 7.55 | 5.89 | -38.87 | 0.63 | 170.0 | 194.03 | 4.98 | 14.21 | -21.91 | 17.22 | 159.73 | -56.7 | 4.92 | 182.76 | -69.08 | 6.06 | 3.06 | 7.64 | 0.17 | 13.33 | -10.53 | 221.35 | -50.55 | 51.35 |
| 22Q3 (15) | 34.78 | 685.1 | 84.41 | -3.7 | 40.13 | -24.58 | -30.7 | -575.23 | -85.61 | -1.37 | -411.36 | -20.18 | 31.08 | 1876.0 | 95.59 | 7.13 | 36.85 | -12.73 | -0.9 | -221.43 | -2350.0 | 4.36 | 49.52 | -1.38 | 6.63 | -60.61 | -73.95 | 1.74 | -50.85 | -83.37 | 5.88 | 1.38 | 2.98 | 0.15 | 7.14 | 15.38 | 447.62 | 857.88 | 286.86 |
| 22Q2 (14) | 4.43 | -86.82 | -81.16 | -6.18 | 25.54 | 43.3 | 6.46 | 130.4 | 171.15 | 0.44 | -65.89 | -31.25 | -1.75 | -106.91 | -113.87 | 5.21 | -33.29 | -46.51 | -0.28 | -3.7 | 84.09 | 2.92 | -36.11 | -46.82 | 16.83 | 0.9 | -46.69 | 3.54 | -33.83 | -72.89 | 5.8 | 0.35 | 1.75 | 0.14 | 7.69 | -12.5 | 46.73 | -84.34 | -62.41 |
| 22Q1 (13) | 33.61 | 5.76 | 121.56 | -8.3 | 36.54 | -23.7 | -21.25 | -35.09 | -245.53 | 1.29 | 24.04 | 46.59 | 25.31 | 35.35 | 199.17 | 7.81 | -36.76 | 31.04 | -0.27 | 59.7 | 59.7 | 4.57 | -28.43 | 24.11 | 16.68 | -58.06 | -47.94 | 5.35 | -66.37 | -57.17 | 5.78 | 2.66 | 1.76 | 0.13 | -31.58 | -13.33 | 298.49 | 104.1 | 260.47 |
| 21Q4 (12) | 31.78 | 68.5 | 7.26 | -13.08 | -340.4 | 24.74 | -15.73 | 4.9 | -204.26 | 1.04 | 191.23 | -57.02 | 18.7 | 17.68 | 52.65 | 12.35 | 51.16 | 106.87 | -0.67 | -1775.0 | -281.08 | 6.38 | 44.23 | 66.49 | 39.77 | 56.27 | 14.38 | 15.91 | 52.1 | 22.67 | 5.63 | -1.4 | -1.75 | 0.19 | 46.15 | -9.52 | 146.25 | 26.4 | -6.66 |
| 21Q3 (11) | 18.86 | -19.81 | -30.59 | -2.97 | 72.75 | 30.61 | -16.54 | -82.16 | 16.46 | -1.14 | -278.12 | -322.22 | 15.89 | 25.91 | -30.58 | 8.17 | -16.12 | 18.41 | 0.04 | 102.27 | 133.33 | 4.42 | -19.38 | -20.39 | 25.45 | -19.39 | 51.31 | 10.46 | -19.91 | 74.04 | 5.71 | 0.18 | 0.35 | 0.13 | -18.75 | -27.78 | 115.71 | -6.92 | -49.41 |
| 21Q2 (10) | 23.52 | 55.04 | -8.7 | -10.9 | -62.44 | 74.73 | -9.08 | -47.64 | -120.39 | 0.64 | -27.27 | 248.84 | 12.62 | 49.17 | 172.65 | 9.74 | 63.42 | 48.48 | -1.76 | -162.69 | -1135.29 | 5.49 | 49.12 | -9.18 | 31.57 | -1.47 | 326.05 | 13.06 | 4.56 | 342.71 | 5.7 | 0.35 | 1.42 | 0.16 | 6.67 | -11.11 | 124.31 | 50.13 | -57.77 |
| 21Q1 (9) | 15.17 | -48.8 | -40.74 | -6.71 | 61.39 | -19.61 | -6.15 | -18.96 | -159.77 | 0.88 | -63.64 | 257.14 | 8.46 | -30.94 | -57.68 | 5.96 | -0.17 | 54.01 | -0.67 | -281.08 | -644.44 | 3.68 | -3.99 | 8.0 | 32.04 | -7.85 | 222.98 | 12.49 | -3.7 | 475.58 | 5.68 | -0.87 | -1.39 | 0.15 | -28.57 | -11.76 | 82.81 | -47.15 | -73.8 |
| 20Q4 (8) | 29.63 | 9.05 | 45.53 | -17.38 | -306.07 | -61.22 | -5.17 | 73.89 | 60.23 | 2.42 | 996.3 | 22.22 | 12.25 | -46.48 | 27.87 | 5.97 | -13.48 | -30.82 | 0.37 | 408.33 | 172.55 | 3.83 | -31.03 | -39.27 | 34.77 | 106.72 | 258.82 | 12.97 | 115.81 | 358.3 | 5.73 | 0.7 | 1.24 | 0.21 | 16.67 | -27.59 | 156.69 | -31.49 | -32.43 |
| 20Q3 (7) | 27.17 | 5.47 | 4.42 | -4.28 | 90.08 | 84.52 | -19.8 | -380.58 | -665.71 | -0.27 | 37.21 | -124.55 | 22.89 | 231.78 | 1504.29 | 6.9 | 5.18 | 69.95 | -0.12 | -170.59 | -300.0 | 5.56 | -8.02 | 91.53 | 16.82 | 126.99 | 128.22 | 6.01 | 103.73 | 99.01 | 5.69 | 1.25 | 5.57 | 0.18 | 0.0 | 0.0 | 228.70 | -22.32 | -24.5 |
| 20Q2 (6) | 25.76 | 0.62 | 2.26 | -43.13 | -668.81 | -58.62 | -4.12 | -140.04 | -159.71 | -0.43 | 23.21 | 79.91 | -17.37 | -186.89 | -768.5 | 6.56 | 69.51 | 66.08 | 0.17 | 288.89 | -86.29 | 6.04 | 77.32 | 121.84 | 7.41 | -25.3 | 20.1 | 2.95 | 35.94 | -33.41 | 5.62 | -2.43 | 6.44 | 0.18 | 5.88 | 0.0 | 294.40 | -6.85 | 15.59 |
| 20Q1 (5) | 25.6 | 25.74 | 336.16 | -5.61 | 47.96 | -78.1 | 10.29 | 179.15 | -4.55 | -0.56 | -128.28 | 78.79 | 19.99 | 108.66 | 242.89 | 3.87 | -55.16 | 14.16 | -0.09 | 82.35 | 86.57 | 3.41 | -46.01 | 35.64 | 9.92 | 2.37 | 62.89 | 2.17 | -23.32 | -14.23 | 5.76 | 1.77 | 9.92 | 0.17 | -41.38 | 13.33 | 316.05 | 36.29 | 330.91 |
| 19Q4 (4) | 20.36 | -21.75 | 0.0 | -10.78 | 61.01 | 0.0 | -13.0 | -471.43 | 0.0 | 1.98 | 80.0 | 0.0 | 9.58 | 687.73 | 0.0 | 8.63 | 112.56 | 0.0 | -0.51 | -950.0 | 0.0 | 6.31 | 117.51 | 0.0 | 9.69 | 31.48 | 0.0 | 2.83 | -6.29 | 0.0 | 5.66 | 5.01 | 0.0 | 0.29 | 61.11 | 0.0 | 231.89 | -23.45 | 0.0 |
| 19Q3 (3) | 26.02 | 3.29 | 0.0 | -27.65 | -1.69 | 0.0 | 3.5 | -49.28 | 0.0 | 1.1 | 151.4 | 0.0 | -1.63 | 18.5 | 0.0 | 4.06 | 2.78 | 0.0 | 0.06 | -95.16 | 0.0 | 2.90 | 6.54 | 0.0 | 7.37 | 19.45 | 0.0 | 3.02 | -31.83 | 0.0 | 5.39 | 2.08 | 0.0 | 0.18 | 0.0 | 0.0 | 302.91 | 18.93 | 0.0 |
| 19Q2 (2) | 25.19 | 332.38 | 0.0 | -27.19 | -763.17 | 0.0 | 6.9 | -35.99 | 0.0 | -2.14 | 18.94 | 0.0 | -2.0 | 85.7 | 0.0 | 3.95 | 16.52 | 0.0 | 1.24 | 285.07 | 0.0 | 2.72 | 8.42 | 0.0 | 6.17 | 1.31 | 0.0 | 4.43 | 75.1 | 0.0 | 5.28 | 0.76 | 0.0 | 0.18 | 20.0 | 0.0 | 254.70 | 286.09 | 0.0 |
| 19Q1 (1) | -10.84 | 0.0 | 0.0 | -3.15 | 0.0 | 0.0 | 10.78 | 0.0 | 0.0 | -2.64 | 0.0 | 0.0 | -13.99 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 6.09 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 5.24 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -136.87 | 0.0 | 0.0 |
