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) | 255.2 | 1695.92 | -266.89 | 0 | 30.88 | 22.15 | 537.04 | 133.24 | -11.69 | 0 | 24.34 | -19.78 | 2.99 | -58.47 | 6.51 | -28.12 | 49.48 | 24.98 | -15.87 | 0 | 11.36 | 4.03 | 0.85 | 18.06 | 0.00 | 0 |
| 2022 (9) | 14.21 | 0 | 42.61 | 0 | 25.28 | -76.71 | 230.25 | 27.68 | 56.82 | 0 | 30.34 | 49.83 | 7.2 | 0 | 9.06 | 44.54 | 39.59 | -7.2 | -13.52 | 0 | 10.92 | -7.61 | 0.72 | 9.09 | 0.00 | 0 |
| 2021 (8) | -20.41 | 0 | -79.83 | 0 | 108.53 | 0 | 180.34 | -60.69 | -100.24 | 0 | 20.25 | -17.92 | -5.49 | 0 | 6.27 | -30.67 | 42.66 | 71.26 | 0.06 | -99.36 | 11.82 | -5.82 | 0.66 | 11.86 | -162.76 | 0 |
| 2020 (7) | 237.48 | 31.84 | -149.3 | 0 | -10.2 | 0 | 458.76 | 0 | 88.18 | 95.35 | 24.67 | 13.63 | -3.14 | 0 | 9.04 | 46.98 | 24.91 | -22.88 | 9.42 | 0 | 12.55 | 1.37 | 0.59 | 13.46 | 1052.66 | -67.27 |
| 2019 (6) | 180.13 | 112.97 | -134.99 | 0 | -55.08 | 0 | -4.46 | 0 | 45.14 | 0 | 21.71 | 140.42 | 0.16 | -36.0 | 6.15 | 178.67 | 32.3 | -34.59 | -7.3 | 0 | 12.38 | 45.65 | 0.52 | -5.45 | 3216.61 | 765.95 |
| 2018 (5) | 84.58 | -37.81 | -127.5 | 0 | 36.37 | -24.36 | 202.03 | -17.76 | -42.92 | 0 | 9.03 | 16.82 | 0.25 | -21.88 | 2.21 | 4.12 | 49.38 | 13.94 | 13.72 | 72.8 | 8.5 | -6.49 | 0.55 | -30.38 | 371.45 | -51.33 |
| 2017 (4) | 136.0 | -48.61 | -665.83 | 0 | 48.08 | 0 | 245.67 | 0 | -529.83 | 0 | 7.73 | 1.18 | 0.32 | -86.38 | 2.12 | -9.37 | 43.34 | 29.76 | 7.94 | 0 | 9.09 | 3.77 | 0.79 | -30.09 | 763.19 | -77.36 |
| 2016 (3) | 264.62 | 36.49 | -231.26 | 0 | -12.48 | 0 | -2.48 | 0 | 33.36 | -57.94 | 7.64 | -84.4 | 2.35 | -34.9 | 2.34 | -84.05 | 33.4 | -15.87 | -2.04 | 0 | 8.76 | 2.82 | 1.13 | 11.88 | 3370.96 | 159.77 |
| 2015 (2) | 193.87 | 109.18 | -114.55 | 0 | 9.65 | 0 | -1.3 | 0 | 79.32 | 17.16 | 48.98 | 41.93 | 3.61 | 0 | 14.67 | 46.32 | 39.7 | 46.82 | 5.41 | -50.41 | 8.52 | -5.44 | 1.01 | 23.17 | 1297.66 | 190.39 |
| 2014 (1) | 92.68 | 0 | -24.98 | 0 | -6.88 | 0 | 2.44 | 0 | 67.7 | 605.94 | 34.51 | -1.51 | -1.93 | 0 | 10.02 | -8.34 | 27.04 | -7.43 | 10.91 | 13.76 | 9.01 | 27.8 | 0.82 | 215.38 | 446.87 | 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) | 205.46 | 100.92 | 601.73 | -57.83 | 36.42 | -224.58 | 3.8 | 100.0 | -93.63 | 306.62 | 99.01 | 631.4 | 147.63 | 1206.46 | 2598.9 | 6.62 | 54.67 | -19.76 | 5.76 | 257.38 | 2842.86 | 7.66 | 79.34 | -19.53 | 6.43 | -66.53 | 7.35 | -8.99 | -17880.0 | -44.53 | 2.99 | 5.28 | 7.94 | 0.21 | -4.55 | 5.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 102.26 | 336.66 | -41.01 | -90.96 | -8.18 | -241.95 | 1.9 | -89.15 | 139.18 | 154.07 | 110.54 | -27.77 | 11.3 | 108.88 | -92.3 | 4.28 | -26.71 | -46.1 | -3.66 | -257.76 | -150.76 | 4.27 | -29.89 | -53.18 | 19.21 | 35.57 | 113.92 | -0.05 | 97.76 | 98.61 | 2.84 | 2.16 | 3.65 | 0.22 | 4.76 | 22.22 | 3397.34 | 159.75 | 0 |
| 23Q2 (18) | -43.21 | -364.12 | 61.12 | -84.08 | -147.29 | -414.91 | 17.51 | 128.29 | 146.67 | 73.18 | 2201.26 | 421.39 | -127.29 | -193.9 | -50.76 | 5.84 | -23.16 | -40.89 | 2.32 | 262.24 | 132.54 | 6.09 | -26.94 | -48.86 | 14.17 | 46.54 | -7.87 | -2.23 | 51.52 | -29.65 | 2.78 | 0.72 | 2.96 | 0.21 | 5.0 | 23.53 | -5685.53 | 0 | 41.16 |
| 23Q1 (17) | -9.31 | 77.26 | -32.06 | -34.0 | -173.24 | -771.79 | 7.67 | -87.15 | -3.76 | 3.18 | 105.51 | -96.74 | -43.31 | -891.77 | -295.53 | 7.6 | -7.88 | 77.99 | -1.43 | -580.95 | -119.51 | 8.34 | -12.4 | 52.52 | 9.67 | 61.44 | 4.65 | -4.6 | 26.05 | -132.32 | 2.76 | -0.36 | 2.22 | 0.2 | 0.0 | 17.65 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | -40.95 | -123.62 | -248.85 | 46.42 | 274.51 | 164.71 | 59.68 | 1330.52 | -14.85 | -57.7 | -127.05 | -148.56 | 5.47 | -96.27 | 112.37 | 8.25 | 3.9 | 18.88 | -0.21 | -102.91 | 96.78 | 9.52 | 4.34 | 21.91 | 5.99 | -33.3 | -35.24 | -6.22 | -72.78 | -583.52 | 2.77 | 1.09 | 1.47 | 0.2 | 11.11 | 17.65 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | 173.34 | 255.98 | 1587.9 | -26.6 | -199.63 | -301.52 | -4.85 | 87.07 | -194.17 | 213.31 | 1036.8 | 567.89 | 146.74 | 273.8 | 9367.1 | 7.94 | -19.64 | -20.84 | 7.21 | 201.12 | 3694.74 | 9.12 | -23.41 | -26.39 | 8.98 | -41.61 | -25.29 | -3.6 | -109.3 | -495.6 | 2.74 | 1.48 | -7.74 | 0.18 | 5.88 | 12.5 | 0.00 | 100.0 | 100.0 |
| 22Q2 (14) | -111.13 | -1476.31 | -404.38 | 26.7 | 784.62 | 234.31 | -37.52 | -570.77 | -448.7 | -22.77 | -123.38 | -150.24 | -84.43 | -671.05 | -607.7 | 9.88 | 131.38 | 737.29 | -7.13 | -197.27 | -996.92 | 11.91 | 117.88 | 676.92 | 15.38 | 66.45 | 71.08 | -1.72 | 13.13 | -37.6 | 2.7 | 0.0 | -10.0 | 0.17 | 0.0 | 6.25 | -9663.48 | -1119.93 | -605.54 |
| 22Q1 (13) | -7.05 | -125.63 | 90.31 | -3.9 | 94.56 | -176.6 | 7.97 | -88.63 | -64.62 | 97.41 | -18.03 | 57.67 | -10.95 | 75.24 | 85.24 | 4.27 | -38.47 | 103.33 | 7.33 | 212.25 | 388.67 | 5.47 | -29.98 | 98.33 | 9.24 | -0.11 | -25.54 | -1.98 | -117.58 | -250.0 | 2.7 | -1.1 | -13.74 | 0.17 | 0.0 | 6.25 | -792.13 | -157.3 | 49.83 |
| 21Q4 (12) | 27.51 | 336.14 | -58.69 | -71.73 | -643.41 | -166.16 | 70.09 | 1260.97 | 214.3 | 118.83 | 360.65 | -34.41 | -44.22 | -2952.9 | -211.53 | 6.94 | -30.81 | 197.85 | -6.53 | -3536.84 | -249.43 | 7.81 | -37.0 | 118.4 | 9.25 | -23.04 | 33.48 | -0.91 | -200.0 | 89.47 | 2.73 | -8.08 | -14.95 | 0.17 | 6.25 | 13.33 | 1382.41 | 579.39 | 0 |
| 21Q3 (11) | -11.65 | -131.91 | 56.15 | 13.2 | 166.4 | 1190.91 | 5.15 | -52.14 | 163.5 | -45.59 | -200.6 | -2914.2 | 1.55 | -90.68 | 105.58 | 10.03 | 750.0 | 139.38 | 0.19 | 129.23 | 104.18 | 12.39 | 708.3 | 105.75 | 12.02 | 33.7 | 99.67 | 0.91 | 172.8 | -96.37 | 2.97 | -1.0 | -4.81 | 0.16 | 0.0 | 6.67 | -288.37 | -115.09 | -207.47 |
| 21Q2 (10) | 36.51 | 150.16 | -75.13 | -19.88 | -1309.93 | 75.2 | 10.76 | -52.24 | 145.94 | 45.32 | -26.64 | -80.65 | 16.63 | 122.41 | -75.06 | 1.18 | -43.81 | -92.9 | -0.65 | -143.33 | 78.19 | 1.53 | -44.38 | -94.2 | 8.99 | -27.56 | -66.78 | -1.25 | -194.7 | 46.12 | 3.0 | -4.15 | -3.23 | 0.16 | 0.0 | 6.67 | 1911.52 | 221.06 | -87.89 |
| 21Q1 (9) | -72.79 | -209.29 | -243.8 | -1.41 | 94.77 | 96.56 | 22.53 | 1.03 | 2446.88 | 61.78 | -65.9 | 48.15 | -74.2 | -287.14 | -870.51 | 2.1 | -9.87 | 38.16 | 1.5 | -65.68 | 14900.0 | 2.76 | -22.9 | 36.34 | 12.41 | 79.08 | -22.49 | 1.32 | 115.28 | 128.21 | 3.13 | -2.49 | 0.32 | 0.16 | 6.67 | 14.29 | -1578.96 | 0 | 0 |
| 20Q4 (8) | 66.6 | 350.66 | -44.09 | -26.95 | -2127.27 | 46.3 | 22.3 | 374.97 | 136.9 | 181.16 | 11082.72 | 65.19 | 39.65 | 242.73 | -42.49 | 2.33 | -44.39 | -6.05 | 4.37 | 196.04 | 21750.0 | 3.58 | -40.65 | 22.63 | 6.93 | 15.12 | -45.26 | -8.64 | -134.48 | -472.19 | 3.21 | 2.88 | 0.31 | 0.15 | 0.0 | 15.38 | 0.00 | 100.0 | -100.0 |
| 20Q3 (7) | -26.57 | -118.1 | -482.3 | -1.21 | 98.49 | 97.98 | -8.11 | 65.37 | -39.11 | 1.62 | -99.31 | -80.53 | -27.78 | -141.67 | 47.61 | 4.19 | -74.8 | -71.67 | -4.55 | -52.68 | -3600.0 | 6.02 | -77.23 | -66.04 | 6.02 | -77.75 | 33.78 | 25.06 | 1180.17 | 1706.41 | 3.12 | 0.65 | -1.89 | 0.15 | 0.0 | 15.38 | -93.79 | -100.59 | -123.62 |
| 20Q2 (6) | 146.83 | 190.06 | 5578.73 | -80.16 | -95.56 | -11864.18 | -23.42 | -2339.58 | -328.04 | 234.27 | 461.8 | 333.52 | 66.67 | 592.32 | 2090.15 | 16.63 | 994.08 | 483.51 | -2.98 | -29900.0 | -3080.0 | 26.45 | 1208.3 | 721.2 | 27.06 | 69.02 | 244.71 | -2.32 | 50.43 | 27.5 | 3.1 | -0.64 | -1.59 | 0.15 | 7.14 | 15.38 | 15788.17 | 0 | 571.29 |
| 20Q1 (5) | 50.62 | -57.51 | -10.75 | -40.99 | 18.33 | -69.73 | -0.96 | 98.41 | -204.35 | 41.7 | -61.98 | 288.43 | 9.63 | -86.03 | -70.43 | 1.52 | -38.71 | -3.8 | 0.01 | -50.0 | 110.0 | 2.02 | -30.66 | 22.72 | 16.01 | 26.46 | 119.62 | -4.68 | -209.93 | -354.37 | 3.12 | -2.5 | 9.47 | 0.14 | 7.69 | 7.69 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 119.13 | 1614.1 | 0.0 | -50.19 | 16.32 | 0.0 | -60.43 | -936.54 | 0.0 | 109.67 | 1218.15 | 0.0 | 68.94 | 230.0 | 0.0 | 2.48 | -83.23 | 0.0 | 0.02 | -84.62 | 0.0 | 2.92 | -83.56 | 0.0 | 12.66 | 181.33 | 0.0 | -1.51 | 3.21 | 0.0 | 3.2 | 0.63 | 0.0 | 0.13 | 0.0 | 0.0 | 6545.60 | 1548.17 | 0.0 |
| 19Q3 (3) | 6.95 | 359.33 | 0.0 | -59.98 | -8852.24 | 0.0 | -5.83 | -156.77 | 0.0 | 8.32 | 108.29 | 0.0 | -53.03 | -1482.99 | 0.0 | 14.79 | 418.95 | 0.0 | 0.13 | 30.0 | 0.0 | 17.74 | 450.62 | 0.0 | 4.5 | -42.68 | 0.0 | -1.56 | 51.25 | 0.0 | 3.18 | 0.95 | 0.0 | 0.13 | 0.0 | 0.0 | 397.14 | 111.86 | 0.0 |
| 19Q2 (2) | -2.68 | -104.72 | 0.0 | -0.67 | 97.23 | 0.0 | 10.27 | 1016.3 | 0.0 | -100.32 | -353.32 | 0.0 | -3.35 | -110.29 | 0.0 | 2.85 | 80.38 | 0.0 | 0.1 | 200.0 | 0.0 | 3.22 | 95.51 | 0.0 | 7.85 | 7.68 | 0.0 | -3.2 | -210.68 | 0.0 | 3.15 | 10.53 | 0.0 | 0.13 | 0.0 | 0.0 | -3350.00 | -215.17 | 0.0 |
| 19Q1 (1) | 56.72 | 0.0 | 0.0 | -24.15 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -22.13 | 0.0 | 0.0 | 32.57 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 7.29 | 0.0 | 0.0 | -1.03 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 2908.72 | 0.0 | 0.0 |
