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) | 227.48 | 64.07 | -215.01 | 0 | -39.6 | 0 | -1.9 | 0 | 12.47 | 0 | 165.12 | 6.54 | 36.74 | 0 | 8.70 | 1.24 | 62.41 | -34.3 | 51.34 | -73.47 | 70.16 | 59.96 | 11.92 | 1706.06 | 170.50 | 192.72 |
| 2022 (9) | 138.65 | 953.57 | -263.47 | 0 | 203.18 | 0 | -2.54 | 0 | -124.82 | 0 | 154.99 | 141.61 | -15.13 | 0 | 8.59 | 109.82 | 94.99 | -28.83 | 193.52 | 32.16 | 43.86 | 56.7 | 0.66 | 112.9 | 58.25 | 673.36 |
| 2021 (8) | 13.16 | -81.59 | -9.86 | 0 | -22.8 | 0 | -0.78 | 0 | 3.3 | 0 | 64.15 | -27.23 | 10.86 | 852.63 | 4.09 | -47.73 | 133.46 | 80.72 | 146.43 | 118.85 | 27.99 | 16.33 | 0.31 | -11.43 | 7.53 | -90.38 |
| 2020 (7) | 71.48 | -17.14 | -123.1 | 0 | 56.11 | 0 | -27.62 | 0 | -51.62 | 0 | 88.16 | 66.97 | 1.14 | 0 | 7.83 | 99.99 | 73.85 | 81.94 | 66.91 | 112.41 | 24.06 | 11.23 | 0.35 | 218.18 | 78.27 | -51.69 |
| 2019 (6) | 86.27 | 185.76 | -23.45 | 0 | -28.65 | 0 | 4.09 | 0 | 62.82 | 0 | 52.8 | -8.9 | -2.73 | 0 | 3.92 | 29.02 | 40.59 | -63.19 | 31.5 | -73.21 | 21.63 | 24.67 | 0.11 | -66.67 | 162.04 | 625.93 |
| 2018 (5) | 30.19 | -60.78 | -66.7 | 0 | 22.98 | 0 | -6.13 | 0 | -36.51 | 0 | 57.96 | 144.76 | 0 | 0 | 3.04 | 115.12 | 110.26 | 39.64 | 117.57 | 79.22 | 17.35 | -1.53 | 0.33 | 10.0 | 22.32 | -75.78 |
| 2017 (4) | 76.98 | 3.48 | -35.84 | 0 | -0.47 | 0 | -6.44 | 0 | 41.14 | -22.36 | 23.68 | -27.09 | 0 | 0 | 1.41 | -37.71 | 78.96 | 48.37 | 65.6 | 43.61 | 17.62 | -1.67 | 0.3 | -30.23 | 92.17 | -20.67 |
| 2016 (3) | 74.39 | 85.42 | -21.4 | 0 | -37.69 | 0 | -4.23 | 0 | 52.99 | 29.53 | 32.48 | 96.49 | 0.97 | 0 | 2.27 | 104.69 | 53.22 | 171.81 | 45.68 | 185.14 | 17.92 | -18.1 | 0.43 | 0.0 | 116.18 | 11.0 |
| 2015 (2) | 40.12 | 557.7 | 0.79 | 0 | -13.18 | 0 | -1.59 | 0 | 40.91 | 895.38 | 16.53 | 17.9 | 0 | 0 | 1.11 | 28.68 | 19.58 | -44.12 | 16.02 | -29.27 | 21.88 | -5.4 | 0.43 | -2.27 | 104.67 | 693.09 |
| 2014 (1) | 6.1 | -90.13 | -1.99 | 0 | -20.04 | 0 | -4.54 | 0 | 4.11 | -73.36 | 14.02 | -36.33 | -0.03 | 0 | 0.86 | -41.94 | 35.04 | 7686.67 | 22.65 | 0 | 23.13 | -11.38 | 0.44 | -60.0 | 13.20 | -99.93 |
| 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) | 134.26 | 486.54 | 291.31 | -18.68 | 81.04 | 89.73 | -74.59 | -93.44 | -173.71 | 9.1 | 182.73 | 138.32 | 115.58 | 252.8 | 178.31 | 38.04 | -5.02 | -27.15 | 43.73 | 12961.76 | 454.66 | 8.78 | 1.59 | -26.48 | 1.15 | -93.32 | -91.36 | 3.84 | -76.51 | -36.32 | 18.74 | 4.11 | 48.97 | 3.16 | -42.55 | 618.18 | 521.60 | 808.07 | 189.61 |
| 23Q3 (19) | 22.89 | -34.56 | -91.84 | -98.53 | -208.29 | -188.27 | -38.56 | -124.9 | 56.55 | -11.0 | -172.37 | -106.85 | -75.64 | -2604.64 | -130.7 | 40.05 | 13.04 | -48.43 | -0.34 | -104.34 | -383.33 | 8.64 | 20.6 | -51.46 | 17.22 | 3.42 | 29.77 | 16.35 | 60.14 | -82.71 | 18.0 | 2.74 | 63.34 | 5.5 | 212.5 | 7757.14 | 57.44 | -51.57 | -78.36 |
| 23Q2 (18) | 34.98 | -1.05 | 139.19 | -31.96 | 51.46 | 4.34 | 154.89 | 290.42 | 133.8 | 15.2 | 199.93 | 120.78 | 3.02 | 109.9 | 102.46 | 35.43 | -31.34 | 134.79 | 7.84 | 154.11 | 19700.0 | 7.17 | -29.58 | 139.71 | 16.65 | -39.19 | -47.16 | 10.21 | -51.26 | -81.28 | 17.52 | 10.12 | 70.26 | 1.76 | 17.33 | 2414.29 | 118.62 | 28.72 | 186.26 |
| 23Q1 (17) | 35.35 | 3.03 | 140.66 | -65.84 | 63.8 | -371.3 | -81.34 | -180.38 | -165.34 | -15.21 | 35.96 | 77.04 | -30.49 | 79.34 | 69.78 | 51.6 | -1.19 | 414.97 | -14.49 | -17.52 | -403.12 | 10.17 | -14.79 | 332.14 | 27.38 | 105.71 | -25.82 | 20.95 | 247.43 | -45.37 | 15.91 | 26.47 | 59.58 | 1.5 | 240.91 | 2042.86 | 92.15 | -48.83 | 151.29 |
| 22Q4 (16) | 34.31 | -87.77 | -22.95 | -181.9 | -432.18 | -474.59 | 101.2 | 214.03 | 291.99 | -23.75 | -114.79 | -1383.78 | -147.59 | -159.91 | -258.55 | 52.22 | -32.76 | 368.34 | -12.33 | -10375.0 | -323.37 | 11.94 | -32.93 | 397.18 | 13.31 | 0.3 | -79.46 | 6.03 | -93.63 | -87.02 | 12.58 | 14.16 | 51.57 | 0.44 | 528.57 | 528.57 | 180.10 | -32.15 | 121.8 |
| 22Q3 (15) | 280.54 | 414.3 | 3291.58 | -34.18 | -2.3 | -65.2 | -88.75 | -233.96 | -798.28 | 160.62 | 319.55 | 10879.87 | 246.36 | 300.83 | 935.69 | 77.66 | 414.65 | 248.88 | 0.12 | 400.0 | -91.3 | 17.80 | 495.55 | 237.92 | 13.27 | -57.89 | -64.42 | 94.59 | 73.4 | 109.08 | 11.02 | 7.09 | 52.63 | 0.07 | 0.0 | 0.0 | 265.46 | 293.04 | 1686.43 |
| 22Q2 (14) | -89.26 | -2.67 | -10654.22 | -33.41 | -139.16 | -77.43 | 66.25 | -46.78 | 61.9 | -73.16 | -10.41 | -1490.43 | -122.67 | -21.56 | -523.96 | 15.09 | 50.6 | -12.88 | -0.04 | 98.61 | 0.0 | 2.99 | 26.95 | -32.45 | 31.51 | -14.63 | 47.52 | 54.55 | 42.24 | 51.99 | 10.29 | 3.21 | 59.04 | 0.07 | 0.0 | -12.5 | -137.51 | 23.46 | -6931.41 |
| 22Q1 (13) | -86.94 | -295.24 | -299.72 | -13.97 | -128.77 | 26.08 | 124.49 | 336.18 | 11215.18 | -66.26 | -3681.62 | -2020.58 | -100.91 | -208.4 | -148.24 | 10.02 | -10.13 | -25.34 | -2.88 | -152.17 | -172.0 | 2.35 | -1.96 | -49.4 | 36.91 | -43.04 | 269.1 | 38.35 | -17.47 | 103.66 | 9.97 | 20.12 | 65.89 | 0.07 | 0.0 | -22.22 | -179.67 | -321.26 | -105.93 |
| 21Q4 (12) | 44.53 | 606.6 | 227.43 | 48.56 | 334.7 | 331.57 | -52.71 | -433.5 | -378.01 | 1.85 | 224.16 | 153.47 | 93.09 | 415.77 | 1363.09 | 11.15 | -49.91 | -55.18 | 5.52 | 300.0 | 297.12 | 2.40 | -54.41 | -69.89 | 64.8 | 73.73 | 254.68 | 46.47 | 2.72 | 147.97 | 8.3 | 14.96 | 36.74 | 0.07 | 0.0 | -36.36 | 81.20 | 585.26 | 48.79 |
| 21Q3 (11) | -8.79 | -959.04 | -139.28 | -20.69 | -9.88 | -496.36 | -9.88 | -124.14 | 78.34 | -1.49 | 67.61 | -113.94 | -29.48 | -49.95 | -206.81 | 22.26 | 28.52 | 62.13 | 1.38 | 3550.0 | 911.76 | 5.27 | 19.06 | 8.28 | 37.3 | 74.63 | 114.86 | 45.24 | 26.05 | 147.48 | 7.22 | 11.59 | 16.08 | 0.07 | -12.5 | -22.22 | -16.73 | -755.62 | -118.39 |
| 21Q2 (10) | -0.83 | 96.18 | -103.15 | -18.83 | 0.37 | 59.15 | 40.92 | 3753.57 | 177.94 | -4.6 | -233.33 | 88.44 | -19.66 | 51.64 | 0.51 | 17.32 | 29.06 | -62.23 | -0.04 | -101.0 | 0.0 | 4.42 | -4.92 | -71.97 | 21.36 | 113.6 | -38.51 | 35.89 | 90.6 | 24.7 | 6.47 | 7.65 | 10.03 | 0.08 | -11.11 | 0.0 | -1.96 | 97.76 | -102.58 |
| 21Q1 (9) | -21.75 | -259.93 | -337.19 | -18.9 | 9.87 | 69.14 | -1.12 | -105.91 | -100.83 | 3.45 | 199.71 | -30.02 | -40.65 | -451.56 | 21.95 | 13.42 | -46.06 | 262.7 | 4.0 | 187.77 | 10100.0 | 4.65 | -41.66 | 202.91 | 10.0 | -45.27 | 187.36 | 18.83 | 0.48 | 1611.82 | 6.01 | -0.99 | 2.04 | 0.09 | -18.18 | 12.5 | -87.24 | -259.86 | -167.26 |
| 20Q4 (8) | 13.6 | -39.23 | -57.34 | -20.97 | -501.72 | -490.7 | 18.96 | 141.56 | 282.26 | -3.46 | -132.37 | -178.82 | -7.37 | -126.7 | -126.01 | 24.88 | 81.21 | 587.29 | 1.39 | 917.65 | 7050.0 | 7.98 | 63.97 | 576.27 | 18.27 | 5.24 | -5.34 | 18.74 | 2.52 | 99.57 | 6.07 | -2.41 | 4.84 | 0.11 | 22.22 | 175.0 | 54.57 | -40.04 | -73.95 |
| 20Q3 (7) | 22.38 | -15.0 | -37.95 | 5.22 | 111.33 | 168.68 | -45.62 | 13.1 | 41.16 | 10.69 | 126.87 | 451.03 | 27.6 | 239.68 | -3.06 | 13.73 | -70.06 | 79.01 | -0.17 | -325.0 | -206.25 | 4.86 | -69.18 | 89.85 | 17.36 | -50.03 | 151.59 | 18.28 | -36.48 | 1977.27 | 6.22 | 5.78 | 4.71 | 0.09 | 12.5 | 125.0 | 91.01 | 20.08 | -82.69 |
| 20Q2 (6) | 26.33 | 187.13 | 65.39 | -46.09 | 24.75 | -482.68 | -52.5 | -138.81 | -278.45 | -39.78 | -906.9 | -673.93 | -19.76 | 62.06 | -346.69 | 45.86 | 1139.46 | 84.55 | -0.04 | 0.0 | -33.33 | 15.79 | 927.51 | 135.82 | 34.74 | 898.28 | 461.23 | 28.78 | 2516.36 | 78.76 | 5.88 | -0.17 | 14.62 | 0.08 | 0.0 | 300.0 | 75.79 | -41.57 | 1.17 |
| 20Q1 (5) | 9.17 | -71.24 | 280.5 | -61.25 | -1625.35 | -1298.4 | 135.27 | 2627.22 | 832.9 | 4.93 | 12.3 | 69.42 | -52.08 | -283.83 | -2543.65 | 3.7 | 2.21 | -77.79 | -0.04 | -100.0 | 98.59 | 1.54 | 30.24 | -65.82 | 3.48 | -81.97 | -57.61 | 1.1 | -88.29 | -78.56 | 5.89 | 1.73 | 23.22 | 0.08 | 100.0 | 700.0 | 129.70 | -38.08 | 433.88 |
| 19Q4 (4) | 31.88 | -11.62 | 0.0 | -3.55 | 53.29 | 0.0 | 4.96 | 106.4 | 0.0 | 4.39 | 126.29 | 0.0 | 28.33 | -0.49 | 0.0 | 3.62 | -52.8 | 0.0 | -0.02 | -112.5 | 0.0 | 1.18 | -53.97 | 0.0 | 19.3 | 179.71 | 0.0 | 9.39 | 967.05 | 0.0 | 5.79 | -2.53 | 0.0 | 0.04 | 0.0 | 0.0 | 209.46 | -60.16 | 0.0 |
| 19Q3 (3) | 36.07 | 126.57 | 0.0 | -7.6 | 3.92 | 0.0 | -77.53 | -363.53 | 0.0 | 1.94 | 137.74 | 0.0 | 28.47 | 255.43 | 0.0 | 7.67 | -69.13 | 0.0 | 0.16 | 633.33 | 0.0 | 2.56 | -61.72 | 0.0 | 6.9 | 11.47 | 0.0 | 0.88 | -94.53 | 0.0 | 5.94 | 15.79 | 0.0 | 0.04 | 100.0 | 0.0 | 525.80 | 601.84 | 0.0 |
| 19Q2 (2) | 15.92 | 560.58 | 0.0 | -7.91 | -80.59 | 0.0 | 29.42 | 102.9 | 0.0 | -5.14 | -276.63 | 0.0 | 8.01 | 506.6 | 0.0 | 24.85 | 49.16 | 0.0 | -0.03 | 98.94 | 0.0 | 6.69 | 48.91 | 0.0 | 6.19 | -24.6 | 0.0 | 16.1 | 213.84 | 0.0 | 5.13 | 7.32 | 0.0 | 0.02 | 100.0 | 0.0 | 74.92 | 208.37 | 0.0 |
| 19Q1 (1) | 2.41 | 0.0 | 0.0 | -4.38 | 0.0 | 0.0 | 14.5 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | -1.97 | 0.0 | 0.0 | 16.66 | 0.0 | 0.0 | -2.84 | 0.0 | 0.0 | 4.50 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 5.13 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 24.29 | 0.0 | 0.0 |
