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) | 161.0 | 0 | -34.74 | 0 | -67.25 | 0 | -1.51 | 0 | 126.26 | 0 | 27.95 | -50.19 | 0.11 | 0 | 1.75 | -43.43 | 30.0 | 6.08 | 7.51 | -25.79 | 30.69 | -1.57 | 1.29 | 9.32 | 407.70 | 0 |
| 2022 (9) | -37.27 | 0 | -48.99 | 0 | 72.56 | -3.45 | -3.3 | 0 | -86.26 | 0 | 56.11 | 25.13 | -0.29 | 0 | 3.09 | -3.58 | 28.28 | 129.36 | 10.12 | 7128.57 | 31.18 | 6.05 | 1.18 | 12.38 | -87.74 | 0 |
| 2021 (8) | -34.82 | 0 | -16.33 | 0 | 75.15 | 434.12 | 3.41 | 140.14 | -51.15 | 0 | 44.84 | -16.12 | 5.71 | -45.77 | 3.21 | -23.06 | 12.33 | 68.44 | 0.14 | -90.14 | 29.4 | -10.12 | 1.05 | -11.76 | -113.83 | 0 |
| 2020 (7) | 32.85 | -53.11 | -37.01 | 0 | 14.07 | 0 | 1.42 | 189.8 | -4.16 | 0 | 53.46 | -28.08 | 10.53 | -67.42 | 4.17 | -22.84 | 7.32 | -42.0 | 1.42 | -68.72 | 32.71 | -4.61 | 1.19 | 3.48 | 93.01 | -46.93 |
| 2019 (6) | 70.06 | 0 | -52.74 | 0 | -4.67 | 0 | 0.49 | -16.95 | 17.32 | 0 | 74.33 | 147.19 | 32.32 | 2662.39 | 5.40 | 138.71 | 12.62 | -29.1 | 4.54 | -17.45 | 34.29 | 12.24 | 1.15 | 16.16 | 175.24 | 0 |
| 2018 (5) | -16.63 | 0 | -25.84 | 0 | 30.87 | -49.81 | 0.59 | 136.0 | -42.47 | 0 | 30.07 | -10.69 | 1.17 | 0 | 2.26 | -19.85 | 17.8 | 44.72 | 5.5 | 43.6 | 30.55 | 9.46 | 0.99 | 17.86 | -44.90 | 0 |
| 2017 (4) | -22.04 | 0 | -28.79 | 0 | 61.51 | 0 | 0.25 | 0 | -50.83 | 0 | 33.67 | -21.41 | -3.52 | 0 | 2.82 | -18.92 | 12.3 | 8.37 | 3.83 | -67.43 | 27.91 | -2.96 | 0.84 | 121.05 | -67.65 | 0 |
| 2016 (3) | 111.41 | 120.31 | 3.73 | 0 | -69.87 | 0 | -20.96 | 0 | 115.14 | 162.64 | 42.84 | 201.9 | 0.27 | 0 | 3.48 | 1.02 | 11.35 | 91.4 | 11.76 | -16.65 | 28.76 | 299.44 | 0.38 | 18.75 | 272.40 | 16.51 |
| 2015 (2) | 50.57 | 138.31 | -6.73 | 0 | -24.32 | 0 | 0.12 | 0 | 43.84 | 540.94 | 14.19 | -9.21 | -3.83 | 0 | 3.45 | 22.73 | 5.93 | -50.87 | 14.11 | -40.26 | 7.2 | -4.0 | 0.32 | -25.58 | 233.80 | 247.61 |
| 2014 (1) | 21.22 | -1.71 | -14.38 | 0 | -16.74 | 0 | -1.05 | 0 | 6.84 | 0 | 15.63 | -68.01 | -3.64 | 0 | 2.81 | -75.43 | 12.07 | 9.83 | 23.62 | 0 | 7.5 | 6.08 | 0.43 | 0.0 | 67.26 | 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) | 47.83 | 3896.03 | -11.38 | 0.17 | 100.9 | 101.69 | 1.43 | -60.71 | 105.76 | -4.08 | -1800.0 | 40.35 | 48.0 | 337.15 | 9.31 | 3.97 | -41.36 | -64.27 | 1.33 | 159.11 | 2560.0 | 0.96 | -43.93 | -57.91 | 5.31 | -45.93 | -54.92 | 0.18 | -94.94 | 300.0 | 7.51 | -3.1 | -5.77 | 0.33 | 3.12 | 0.0 | 596.38 | 5604.72 | -9.28 |
| 23Q3 (19) | -1.26 | -101.96 | 98.17 | -18.98 | -99.37 | -1227.27 | 3.64 | 105.85 | -90.23 | 0.24 | -95.5 | 105.08 | -20.24 | -136.87 | 71.2 | 6.77 | -33.17 | 4331.25 | -2.25 | -1171.43 | -196.05 | 1.71 | -33.5 | 5557.29 | 9.82 | 39.09 | 12.36 | 3.56 | 178.12 | -17.97 | 7.75 | -0.26 | -0.13 | 0.32 | -13.51 | -11.11 | -10.83 | -101.58 | 98.04 |
| 23Q2 (18) | 64.41 | 28.77 | 51.52 | -9.52 | -48.52 | 53.81 | -62.2 | -515.23 | -344.6 | 5.33 | 277.67 | 265.07 | 54.89 | 25.87 | 150.64 | 10.13 | 43.08 | -61.04 | 0.21 | -74.7 | 31.25 | 2.57 | 42.83 | -58.98 | 7.06 | -9.6 | 7.95 | 1.28 | -48.39 | -49.61 | 7.77 | 1.57 | -4.66 | 0.37 | 37.04 | 48.0 | 683.76 | 42.16 | 75.97 |
| 23Q1 (17) | 50.02 | -7.32 | 177.06 | -6.41 | 36.28 | 62.07 | -10.11 | 59.25 | -113.65 | -3.0 | 56.14 | -144.18 | 43.61 | -0.68 | 153.31 | 7.08 | -36.27 | -63.05 | 0.83 | 1560.0 | 219.23 | 1.80 | -20.97 | -62.36 | 7.81 | -33.7 | 540.16 | 2.48 | 2855.56 | -25.75 | 7.65 | -4.02 | 4.79 | 0.27 | -18.18 | 12.5 | 480.96 | -26.84 | 180.62 |
| 22Q4 (16) | 53.97 | 178.4 | 1003.68 | -10.06 | -603.5 | 3.36 | -24.81 | -166.57 | -332.52 | -6.84 | -44.92 | 12.76 | 43.91 | 162.49 | 895.47 | 11.11 | 7043.75 | -27.95 | 0.05 | 106.58 | -99.18 | 2.28 | 7370.57 | -43.33 | 11.78 | 34.78 | 1065.57 | -0.09 | -102.07 | 94.71 | 7.97 | 2.71 | 11.94 | 0.33 | -8.33 | 37.5 | 657.37 | 218.98 | 660.88 |
| 22Q3 (15) | -68.84 | -261.94 | -34.58 | -1.43 | 93.06 | -52.13 | 37.27 | 366.4 | -38.49 | -4.72 | -423.29 | -1848.15 | -70.27 | -420.87 | -34.9 | -0.16 | -100.62 | -101.2 | -0.76 | -575.0 | 62.38 | -0.03 | -100.5 | -100.83 | 8.74 | 33.64 | 50.43 | 4.34 | 70.87 | 675.0 | 7.76 | -4.79 | 9.14 | 0.36 | 44.0 | 50.0 | -552.49 | -242.18 | 14.56 |
| 22Q2 (14) | 42.51 | 165.49 | 112.66 | -20.61 | -21.95 | -1054.17 | -13.99 | -118.88 | 59.59 | 1.46 | -78.5 | -35.96 | 21.9 | 126.77 | -1.13 | 26.0 | 35.7 | 194.12 | 0.16 | -38.46 | -91.06 | 6.27 | 31.07 | 125.94 | 6.54 | 436.07 | 194.59 | 2.54 | -23.95 | 452.17 | 8.15 | 11.64 | 8.09 | 0.25 | 4.17 | -7.41 | 388.57 | 165.13 | 60.76 |
| 22Q1 (13) | -64.91 | -1427.4 | -658.29 | -16.9 | -62.34 | -137.03 | 74.08 | 594.28 | 92.32 | 6.79 | 186.61 | -21.95 | -81.81 | -1382.07 | -421.41 | 19.16 | 24.25 | 163.19 | 0.26 | -95.76 | 244.44 | 4.78 | 18.97 | 124.64 | 1.22 | 200.0 | -77.94 | 3.34 | 296.47 | 307.32 | 7.3 | 2.53 | -4.33 | 0.24 | 0.0 | -20.0 | -596.60 | -790.54 | -509.84 |
| 21Q4 (12) | 4.89 | 109.56 | -54.43 | -10.41 | -1007.45 | -9.81 | 10.67 | -82.39 | 139.2 | -7.84 | -3003.7 | -19500.0 | -5.52 | 89.4 | -541.6 | 15.42 | 15.94 | 73.06 | 6.13 | 403.47 | 821.18 | 4.02 | 6.8 | 69.16 | -1.22 | -121.0 | -134.86 | -1.7 | -403.57 | 44.08 | 7.12 | 0.14 | -13.91 | 0.24 | 0.0 | -41.46 | 86.40 | 113.36 | -54.59 |
| 21Q3 (11) | -51.15 | -355.88 | -235.19 | -0.94 | -143.52 | 83.51 | 60.59 | 275.01 | 164.7 | 0.27 | -88.16 | -91.99 | -52.09 | -335.17 | -148.52 | 13.3 | 50.45 | 135.4 | -2.02 | -212.85 | 33.99 | 3.76 | 35.66 | 131.7 | 5.81 | 161.71 | 56.6 | 0.56 | 21.74 | -63.64 | 7.11 | -5.7 | -9.31 | 0.24 | -11.11 | 20.0 | -646.65 | -367.52 | -305.96 |
| 21Q2 (10) | 19.99 | 333.53 | 42.58 | 2.16 | 130.29 | 111.19 | -34.62 | -189.88 | -653.92 | 2.28 | -73.79 | 215.15 | 22.15 | 241.17 | 518.71 | 8.84 | 21.43 | -63.93 | 1.79 | 1094.44 | -50.82 | 2.77 | 30.31 | -68.62 | 2.22 | -59.86 | 60.87 | 0.46 | -43.9 | -81.53 | 7.54 | -1.18 | -10.56 | 0.27 | -10.0 | 3.85 | 241.72 | 347.08 | 92.75 |
| 21Q1 (9) | -8.56 | -179.78 | -136.66 | -7.13 | 24.79 | -182.94 | 38.52 | 241.51 | 217.3 | 8.7 | 21850.0 | 12328.57 | -15.69 | -1355.2 | -175.32 | 7.28 | -18.29 | -49.41 | -0.18 | 78.82 | -101.67 | 2.13 | -10.41 | -58.28 | 5.53 | 58.0 | 535.43 | 0.82 | 126.97 | 90.7 | 7.63 | -7.74 | -6.61 | 0.3 | -26.83 | -6.25 | -97.83 | -151.42 | -137.37 |
| 20Q4 (8) | 10.73 | 170.31 | 318.98 | -9.48 | -66.32 | 65.39 | -27.22 | -218.92 | -296.11 | -0.04 | -101.19 | -104.88 | 1.25 | 105.96 | 103.87 | 8.91 | 57.7 | -36.85 | -0.85 | 72.22 | -152.47 | 2.38 | 46.29 | -41.34 | 3.5 | -5.66 | 526.83 | -3.04 | -297.4 | -77.78 | 8.27 | 5.48 | -5.05 | 0.41 | 105.0 | 36.67 | 190.25 | 219.43 | 383.43 |
| 20Q3 (7) | -15.26 | -208.84 | -163.35 | -5.7 | 70.48 | -8242.86 | 22.89 | 266.24 | 302.28 | 3.37 | 270.2 | 287.36 | -20.96 | -296.22 | -186.75 | 5.65 | -76.95 | -75.88 | -3.06 | -184.07 | -115.15 | 1.62 | -81.63 | -75.51 | 3.71 | 168.84 | 6.61 | 1.54 | -38.15 | -8.33 | 7.84 | -7.0 | -8.62 | 0.2 | -23.08 | -31.03 | -159.29 | -227.02 | -169.76 |
| 20Q2 (6) | 14.02 | -39.96 | -57.75 | -19.31 | -666.27 | -37.14 | 6.25 | -48.52 | 131.99 | -1.98 | -2928.57 | -76.79 | -5.29 | -125.4 | -127.7 | 24.51 | 70.33 | 31.63 | 3.64 | -66.3 | 11.66 | 8.84 | 73.24 | 61.96 | 1.38 | 208.66 | -74.59 | 2.49 | 479.07 | -27.41 | 8.43 | 3.18 | -1.29 | 0.26 | -18.75 | -3.7 | 125.40 | -52.09 | -53.74 |
| 20Q1 (5) | 23.35 | 576.53 | 32.07 | -2.52 | 90.8 | 77.8 | 12.14 | -12.54 | 358.85 | 0.07 | -91.46 | 200.0 | 20.83 | 164.51 | 229.07 | 14.39 | 1.98 | -20.85 | 10.8 | 566.67 | 49.38 | 5.10 | 25.95 | -6.58 | -1.27 | -54.88 | -128.1 | 0.43 | 125.15 | -62.28 | 8.17 | -6.2 | -3.54 | 0.32 | 6.67 | 10.34 | 261.77 | 489.99 | 46.58 |
| 19Q4 (4) | -4.9 | -120.34 | 0.0 | -27.39 | -39228.57 | 0.0 | 13.88 | 143.94 | 0.0 | 0.82 | -5.75 | 0.0 | -32.29 | -233.65 | 0.0 | 14.11 | -39.75 | 0.0 | 1.62 | -91.98 | 0.0 | 4.05 | -38.92 | 0.0 | -0.82 | -123.56 | 0.0 | -1.71 | -201.79 | 0.0 | 8.71 | 1.52 | 0.0 | 0.3 | 3.45 | 0.0 | -67.12 | -129.4 | 0.0 |
| 19Q3 (3) | 24.09 | -27.4 | 0.0 | 0.07 | 100.5 | 0.0 | 5.69 | 129.12 | 0.0 | 0.87 | 177.68 | 0.0 | 24.16 | 26.49 | 0.0 | 23.42 | 25.78 | 0.0 | 20.2 | 519.63 | 0.0 | 6.63 | 21.52 | 0.0 | 3.48 | -35.91 | 0.0 | 1.68 | -51.02 | 0.0 | 8.58 | 0.47 | 0.0 | 0.29 | 7.41 | 0.0 | 228.34 | -15.77 | 0.0 |
| 19Q2 (2) | 33.18 | 87.67 | 0.0 | -14.08 | -24.05 | 0.0 | -19.54 | -316.63 | 0.0 | -1.12 | -1500.0 | 0.0 | 19.1 | 201.74 | 0.0 | 18.62 | 2.42 | 0.0 | 3.26 | -54.91 | 0.0 | 5.46 | -0.07 | 0.0 | 5.43 | 20.13 | 0.0 | 3.43 | 200.88 | 0.0 | 8.54 | 0.83 | 0.0 | 0.27 | -6.9 | 0.0 | 271.08 | 51.79 | 0.0 |
| 19Q1 (1) | 17.68 | 0.0 | 0.0 | -11.35 | 0.0 | 0.0 | -4.69 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 6.33 | 0.0 | 0.0 | 18.18 | 0.0 | 0.0 | 7.23 | 0.0 | 0.0 | 5.46 | 0.0 | 0.0 | 4.52 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 8.47 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 178.59 | 0.0 | 0.0 |
