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) | -130.07 | 0 | -57.4 | 0 | 179.61 | -48.02 | -135.76 | 0 | -187.47 | 0 | 19.05 | 77.04 | -0.04 | 0 | 2.32 | 66.17 | 85.92 | -14.98 | 46.91 | 0 | 86.25 | 12.92 | 33.95 | 0.77 | -77.83 | 0 |
| 2022 (9) | -299.79 | 0 | -27.34 | 0 | 345.55 | 90.36 | -116.17 | 0 | -327.13 | 0 | 10.76 | -41.07 | -0.02 | 0 | 1.40 | -40.33 | 101.06 | 41.62 | -46.97 | 0 | 76.38 | 4.56 | 33.69 | 13.89 | -475.10 | 0 |
| 2021 (8) | -201.95 | 0 | -26.08 | 0 | 181.52 | 0 | -95.54 | 0 | -228.03 | 0 | 18.26 | -43.57 | 0 | 0 | 2.34 | -40.28 | 71.36 | 0 | 47.16 | 72.18 | 73.05 | -9.71 | 29.58 | 10.46 | -134.82 | 0 |
| 2020 (7) | 41.65 | 0 | 55.58 | 39.09 | -158.25 | 0 | -131.31 | 0 | 97.23 | 0 | 32.36 | -33.29 | 0 | 0 | 3.92 | -30.88 | -12.18 | 0 | 27.39 | 0 | 80.91 | 3.33 | 26.78 | 9.75 | 30.83 | 0 |
| 2019 (6) | -248.99 | 0 | 39.96 | 35.55 | 172.5 | -60.0 | -143.71 | 0 | -209.03 | 0 | 48.51 | 29.71 | -0.13 | 0 | 5.67 | 33.55 | -307.48 | 0 | -244.65 | 0 | 78.3 | 14.88 | 24.4 | 15.97 | 0.00 | 0 |
| 2018 (5) | -406.76 | 0 | 29.48 | 0 | 431.28 | 35.72 | -128.02 | 0 | -377.28 | 0 | 37.4 | 2.47 | -12.39 | 0 | 4.24 | 9.44 | 20.18 | 6.38 | 20.37 | -10.97 | 68.16 | 1.94 | 21.04 | 164.65 | -371.23 | 0 |
| 2017 (4) | -214.63 | 0 | -26.26 | 0 | 317.78 | 190.48 | -70.72 | 0 | -240.89 | 0 | 36.5 | -4.65 | 0.54 | 0 | 3.88 | 13.64 | 18.97 | -14.7 | 22.88 | 71.39 | 66.86 | -0.68 | 7.95 | -6.8 | -219.71 | 0 |
| 2016 (3) | -78.38 | 0 | -19.0 | 0 | 109.4 | 55.02 | -34.28 | 0 | -97.38 | 0 | 38.28 | 43.53 | -31.59 | 0 | 3.41 | 56.79 | 22.24 | 694.29 | 13.35 | -60.17 | 67.32 | 2.7 | 8.53 | 7.7 | -87.87 | 0 |
| 2015 (2) | -92.34 | 0 | -7.26 | 0 | 70.57 | -58.35 | -54.21 | 0 | -99.6 | 0 | 26.67 | -74.42 | -1.11 | 0 | 2.18 | -74.82 | 2.8 | -31.37 | 33.52 | 51.67 | 65.55 | 1.33 | 7.92 | 110.64 | -86.31 | 0 |
| 2014 (1) | -77.13 | 0 | -31.22 | 0 | 169.45 | 164.48 | 7.67 | -55.17 | -108.35 | 0 | 104.25 | -4.33 | -13.19 | 0 | 8.64 | -26.38 | 4.08 | 0 | 22.1 | -6.79 | 64.69 | 3.36 | 3.76 | 2.73 | -85.18 | 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) | 27.58 | 143.27 | 143.6 | -13.65 | -199.85 | -398.18 | -21.1 | 51.25 | -125.86 | -9.54 | 81.9 | 47.81 | 13.93 | 127.82 | 121.11 | 5.99 | 61.89 | 122.68 | -0.03 | 0 | 0 | 2.60 | 43.86 | 103.0 | 15.49 | -34.97 | -31.52 | 11.4 | -9.24 | 141.33 | 22.8 | 3.64 | 14.11 | 8.19 | -4.43 | -2.27 | 65.06 | 144.02 | 100.8 |
| 23Q3 (19) | -63.74 | -19.45 | 27.16 | 13.67 | 141.68 | 166.81 | -43.28 | -123.19 | -138.84 | -52.72 | -36.62 | -40.29 | -50.07 | 41.89 | 53.63 | 3.7 | -29.79 | 9.47 | 0 | 0 | 100.0 | 1.80 | -33.21 | 2.99 | 23.82 | 4.02 | -3.48 | 12.56 | 14.81 | 1104.8 | 22.0 | 4.41 | 14.23 | 8.57 | -0.12 | -0.7 | -147.79 | -12.42 | 55.01 |
| 23Q2 (18) | -53.36 | -31.66 | 34.58 | -32.8 | -33.23 | -984.1 | 186.61 | 225.16 | 113.17 | -38.59 | -10.54 | -12.15 | -86.16 | -32.25 | -10.66 | 5.27 | 28.85 | 109.13 | 0 | 100.0 | 0 | 2.70 | 25.88 | 90.08 | 22.9 | -3.42 | -21.6 | 10.94 | -8.91 | 128.15 | 21.07 | 3.33 | 12.37 | 8.58 | -0.23 | 0.7 | -131.46 | -32.99 | 0 |
| 23Q1 (17) | -40.53 | 35.92 | 39.91 | -24.62 | -798.54 | -213.63 | 57.39 | -29.67 | -11.68 | -34.91 | -90.97 | -34.84 | -65.15 | 1.27 | 13.48 | 4.09 | 52.04 | 88.48 | -0.01 | 0 | 0.0 | 2.15 | 67.83 | 88.34 | 23.71 | 4.82 | -3.38 | 12.01 | 143.55 | -42.04 | 20.39 | 2.05 | 10.88 | 8.6 | 2.63 | 5.39 | -98.85 | 98.78 | 30.72 |
| 22Q4 (16) | -63.25 | 27.72 | -1.87 | -2.74 | 86.61 | 89.05 | 81.6 | -26.78 | 11.73 | -18.28 | 51.36 | -4.88 | -65.99 | 38.88 | 24.25 | 2.69 | -20.41 | -67.11 | 0 | 100.0 | -100.0 | 1.28 | -27.01 | -68.27 | 22.62 | -8.35 | 34.72 | -27.58 | -2106.4 | -311.99 | 19.98 | 3.74 | 9.3 | 8.38 | -2.9 | 1.7 | -8108.97 | -2368.55 | -5062.63 |
| 22Q3 (15) | -87.51 | -7.28 | -176.06 | -20.46 | -651.48 | -194.37 | 111.44 | 27.3 | 561.36 | -37.58 | -9.21 | -212.65 | -107.97 | -38.67 | -977.54 | 3.38 | 34.13 | 550.0 | -0.01 | 0 | -200.0 | 1.75 | 23.27 | 553.03 | 24.68 | -15.51 | 27.02 | -1.25 | 96.78 | -111.23 | 19.26 | 2.72 | 4.62 | 8.63 | 1.29 | 21.55 | -328.49 | 0 | -279.68 |
| 22Q2 (14) | -81.57 | -20.93 | -1.07 | 3.71 | 147.26 | 151.46 | 87.54 | 34.72 | 41.77 | -34.41 | -32.91 | 15.31 | -77.86 | -3.4 | 11.44 | 2.52 | 16.13 | -40.98 | 0 | 100.0 | -100.0 | 1.42 | 24.73 | -40.36 | 29.21 | 19.03 | 76.07 | -38.86 | -287.55 | -512.09 | 18.75 | 1.96 | 2.52 | 8.52 | 4.41 | 21.37 | 0.00 | 100.0 | 100.0 |
| 22Q1 (13) | -67.45 | -8.63 | -145.72 | -7.85 | 68.63 | 49.45 | 64.98 | -11.02 | 117.4 | -25.89 | -48.54 | -1.69 | -75.3 | 13.56 | -75.2 | 2.17 | -73.47 | -58.98 | -0.01 | -200.0 | 88.89 | 1.14 | -71.73 | -55.89 | 24.54 | 46.16 | 32.29 | 20.72 | 59.26 | 52.58 | 18.39 | 0.6 | 1.77 | 8.16 | -0.97 | 13.02 | -142.69 | 9.15 | -102.05 |
| 21Q4 (12) | -62.09 | -95.87 | -847.17 | -25.02 | -215.41 | -161.72 | 73.03 | 333.41 | 305.26 | -17.43 | -45.01 | 85.16 | -87.11 | -769.36 | -6868.8 | 8.18 | 1473.08 | -52.41 | 0.01 | 0.0 | -94.12 | 4.03 | 1402.29 | -43.61 | 16.79 | -13.59 | 179.24 | 13.01 | 16.89 | 5.69 | 18.28 | -0.71 | -28.76 | 8.24 | 16.06 | 29.56 | -157.07 | -81.55 | -937.9 |
| 21Q3 (11) | -31.7 | 60.72 | -200.54 | 21.68 | 400.69 | -42.62 | 16.85 | -72.71 | 143.29 | -12.02 | 70.42 | -155.01 | -10.02 | 88.6 | -114.46 | 0.52 | -87.82 | -92.52 | 0.01 | -85.71 | 0 | 0.27 | -88.74 | -91.82 | 19.43 | 17.12 | 1850.45 | 11.13 | 18.03 | 49.6 | 18.41 | 0.66 | 4.19 | 7.1 | 1.14 | -1.53 | -86.52 | 62.76 | -188.69 |
| 21Q2 (10) | -80.71 | -194.03 | -620.04 | -7.21 | 53.57 | -157.5 | 61.75 | 106.59 | 176.81 | -40.63 | -59.58 | -175.08 | -87.92 | -104.56 | -791.19 | 4.27 | -19.28 | -17.88 | 0.07 | 177.78 | 333.33 | 2.38 | -7.74 | -9.22 | 16.59 | -10.57 | 318.94 | 9.43 | -30.56 | 66.31 | 18.29 | 1.22 | -2.45 | 7.02 | -2.77 | 9.86 | -232.33 | -228.98 | -561.21 |
| 21Q1 (9) | -27.45 | -430.32 | -100.36 | -15.53 | -62.45 | -151.49 | 29.89 | 184.01 | 986.94 | -25.46 | 78.33 | -22.7 | -42.98 | -3338.4 | -361.12 | 5.29 | -69.23 | 75.17 | -0.09 | -152.94 | 35.71 | 2.58 | -63.86 | 50.36 | 18.55 | 187.54 | 201.14 | 13.58 | 10.32 | 589.34 | 18.07 | -29.58 | -4.04 | 7.22 | 13.52 | 5.87 | -70.62 | -476.73 | -42.37 |
| 20Q4 (8) | 8.31 | -73.64 | -77.32 | -9.56 | -125.3 | -157.42 | -35.58 | 8.58 | -292.72 | -117.48 | -637.67 | -672.89 | -1.25 | -101.8 | -102.35 | 17.19 | 147.34 | -14.05 | 0.17 | 0 | 183.33 | 7.15 | 117.87 | -17.9 | -21.19 | -1809.01 | 92.94 | 12.31 | 65.46 | 105.61 | 25.66 | 45.22 | 17.22 | 6.36 | -11.79 | 17.34 | 18.75 | -80.78 | 0 |
| 20Q3 (7) | 31.53 | 103.16 | 134.7 | 37.78 | 1449.29 | 578.23 | -38.92 | 51.59 | -193.22 | 21.85 | 247.94 | 199.14 | 69.31 | 444.89 | 170.17 | 6.95 | 33.65 | -9.86 | 0 | 100.0 | 100.0 | 3.28 | 24.96 | -8.17 | -1.11 | -128.03 | 60.36 | 7.44 | 31.22 | 147.39 | 17.67 | -5.76 | -2.43 | 7.21 | 12.83 | 8.58 | 97.56 | 93.67 | 109.72 |
| 20Q2 (6) | 15.52 | 213.28 | 111.24 | -2.8 | -109.28 | -103.43 | -80.39 | -2285.46 | -207.19 | -14.77 | 28.82 | 33.35 | 12.72 | -22.72 | 122.51 | 5.2 | 72.19 | -60.06 | -0.03 | 78.57 | 0.0 | 2.63 | 52.79 | -57.6 | 3.96 | -35.71 | 131.96 | 5.67 | 187.82 | 147.61 | 18.75 | -0.42 | -5.49 | 6.39 | -6.3 | 1.75 | 50.37 | 201.56 | 105.18 |
| 20Q1 (5) | -13.7 | -137.39 | 75.83 | 30.16 | 81.14 | 159.92 | -3.37 | 62.8 | -105.2 | -20.75 | -36.51 | 42.06 | 16.46 | -69.11 | 115.38 | 3.02 | -84.9 | -61.23 | -0.14 | -333.33 | 0 | 1.72 | -80.26 | -55.35 | 6.16 | 102.05 | -20.52 | 1.97 | 100.9 | -22.44 | 18.83 | -13.98 | 2.0 | 6.82 | 25.83 | 12.36 | -49.60 | 0 | 76.31 |
| 19Q4 (4) | 36.64 | 140.32 | 0.0 | 16.65 | 310.76 | 0.0 | -9.06 | -121.7 | 0.0 | -15.2 | 31.03 | 0.0 | 53.29 | 153.95 | 0.0 | 20.0 | 159.4 | 0.0 | 0.06 | 137.5 | 0.0 | 8.71 | 143.68 | 0.0 | -299.95 | -10612.5 | 0.0 | -219.58 | -1298.6 | 0.0 | 21.89 | 20.87 | 0.0 | 5.42 | -18.37 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -90.87 | 34.19 | 0.0 | -7.9 | -109.69 | 0.0 | 41.75 | -44.33 | 0.0 | -22.04 | 0.54 | 0.0 | -98.77 | -74.75 | 0.0 | 7.71 | -40.78 | 0.0 | -0.16 | -433.33 | 0.0 | 3.57 | -42.3 | 0.0 | -2.8 | 77.4 | 0.0 | -15.7 | -31.82 | 0.0 | 18.11 | -8.72 | 0.0 | 6.64 | 5.73 | 0.0 | -1004.09 | -3.34 | 0.0 |
| 19Q2 (2) | -138.07 | -143.55 | 0.0 | 81.55 | 262.03 | 0.0 | 75.0 | 15.72 | 0.0 | -22.16 | 38.12 | 0.0 | -56.52 | 47.19 | 0.0 | 13.02 | 67.14 | 0.0 | -0.03 | 0 | 0.0 | 6.19 | 60.9 | 0.0 | -12.39 | -259.87 | 0.0 | -11.91 | -568.9 | 0.0 | 19.84 | 7.48 | 0.0 | 6.28 | 3.46 | 0.0 | -971.64 | -363.97 | 0.0 |
| 19Q1 (1) | -56.69 | 0.0 | 0.0 | -50.33 | 0.0 | 0.0 | 64.81 | 0.0 | 0.0 | -35.81 | 0.0 | 0.0 | -107.02 | 0.0 | 0.0 | 7.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 7.75 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 18.46 | 0.0 | 0.0 | 6.07 | 0.0 | 0.0 | -209.42 | 0.0 | 0.0 |
