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) | -5.26 | 0 | -75.92 | 0 | 4.27 | 0 | 1.02 | -81.28 | -81.18 | 0 | 76.1 | -22.89 | 0 | 0 | 27.55 | 21.39 | -24.07 | 0 | -17.0 | 0 | 41.4 | -7.44 | 0.83 | 25.76 | -20.85 | 0 |
| 2022 (9) | 116.56 | -27.67 | -103.39 | 0 | -0.68 | 0 | 5.45 | 89.9 | 13.17 | -90.24 | 98.69 | 109.71 | 0 | 0 | 22.69 | 143.88 | 93.69 | -15.32 | 89.7 | -25.02 | 44.73 | 5.52 | 0.66 | 43.48 | 86.28 | -13.01 |
| 2021 (8) | 161.16 | 63.53 | -26.23 | 0 | -62.62 | 0 | 2.87 | 258.75 | 134.93 | 253.96 | 47.06 | -22.05 | 0 | 0 | 9.31 | -38.65 | 110.64 | 88.61 | 119.63 | 124.62 | 42.39 | 14.17 | 0.46 | 39.39 | 99.19 | -8.69 |
| 2020 (7) | 98.55 | 116.93 | -60.43 | 0 | -5.79 | 0 | 0.8 | 370.59 | 38.12 | 0 | 60.37 | -52.66 | 0 | 0 | 15.17 | -58.38 | 58.66 | 89.29 | 53.26 | 76.83 | 37.13 | 37.67 | 0.33 | -2.94 | 108.63 | 37.33 |
| 2019 (6) | 45.43 | -54.99 | -124.04 | 0 | 30.46 | 0 | 0.17 | 0 | -78.61 | 0 | 127.53 | 162.3 | 0 | 0 | 36.44 | 176.98 | 30.99 | -52.39 | 30.12 | -66.51 | 26.97 | 28.86 | 0.34 | 25.93 | 79.10 | -12.9 |
| 2018 (5) | 100.93 | 43.49 | -48.52 | 0 | -6.23 | 0 | -3.79 | 0 | 52.41 | 9.71 | 48.62 | 119.01 | 0.01 | 0.0 | 13.16 | 102.68 | 65.09 | 13.14 | 89.93 | 62.98 | 20.93 | 7.66 | 0.27 | -3.57 | 90.82 | -3.29 |
| 2017 (4) | 70.34 | 29.75 | -22.57 | 0 | -22.74 | 0 | 2.84 | 0 | 47.77 | 6.3 | 22.2 | 140.52 | 0.01 | -88.89 | 6.49 | 69.68 | 57.53 | 0 | 55.18 | 0 | 19.44 | -0.61 | 0.28 | -67.06 | 93.91 | -68.85 |
| 2016 (3) | 54.21 | 218.32 | -9.27 | 0 | -37.56 | 0 | -2.12 | 0 | 44.94 | 1641.86 | 9.23 | -36.87 | 0.09 | 0 | 3.83 | -45.23 | -3.58 | 0 | -2.43 | 0 | 19.56 | -65.82 | 0.85 | -52.51 | 301.50 | 203.27 |
| 2015 (2) | 17.03 | 481.23 | -14.45 | 0 | -23.1 | 0 | 0.84 | 0 | 2.58 | 0 | 14.62 | -11.93 | -0.02 | 0 | 6.99 | -5.67 | -50.04 | 0 | -41.88 | 0 | 57.22 | -21.79 | 1.79 | -28.11 | 99.42 | 276.97 |
| 2014 (1) | 2.93 | 0 | -18.78 | 0 | -27.99 | 0 | -2.62 | 0 | -15.85 | 0 | 16.6 | -61.56 | -0.32 | 0 | 7.41 | -61.92 | -63.15 | 0 | -64.54 | 0 | 73.16 | -2.74 | 2.49 | 12.16 | 26.37 | 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) | 7.54 | 316.67 | -72.63 | -14.39 | 16.19 | 46.96 | -6.79 | -37.17 | -295.68 | 3.77 | 140.13 | -54.47 | -6.85 | 66.83 | -1730.95 | 15.1 | -11.38 | -43.91 | 0 | 0 | 0 | 26.00 | 11.12 | -12.33 | -11.49 | -76.23 | -252.39 | -10.07 | -146.81 | -266.45 | 10.39 | 1.56 | -5.8 | 0.21 | 0.0 | 16.67 | 1422.64 | 2700.0 | 791.28 |
| 23Q3 (19) | -3.48 | 31.23 | -117.76 | -17.17 | 1.66 | 43.7 | -4.95 | -115.63 | -682.35 | 1.57 | 366.1 | 301.28 | -20.65 | 8.3 | -89.45 | 17.04 | 2.04 | -43.97 | 0 | 0 | 0 | 23.40 | 4.08 | -11.74 | -6.52 | -292.77 | -126.98 | -4.08 | -674.65 | -116.32 | 10.23 | 0.0 | -10.11 | 0.21 | -4.55 | 23.53 | -54.72 | -20.68 | -202.04 |
| 23Q2 (18) | -5.06 | -19.06 | -112.37 | -17.46 | 35.07 | 10.74 | 31.67 | 302.23 | 1177.21 | -0.59 | 84.18 | -136.88 | -22.52 | 27.68 | -205.53 | 16.7 | -38.74 | -19.09 | 0 | 0 | 0 | 22.48 | -41.42 | 23.51 | -1.66 | 62.19 | -105.57 | 0.71 | 120.0 | -97.58 | 10.23 | -3.12 | -8.9 | 0.22 | 10.0 | 22.22 | -45.34 | 23.08 | -145.19 |
| 23Q1 (17) | -4.25 | -115.43 | -114.91 | -26.89 | 0.88 | -2.63 | -15.66 | -551.3 | -660.19 | -3.73 | -145.05 | -2.19 | -31.14 | -7514.29 | -1448.05 | 27.26 | 1.26 | 31.63 | 0 | 0 | 0 | 38.37 | 29.4 | 114.89 | -4.39 | -158.22 | -113.64 | -3.55 | -158.68 | -112.12 | 10.56 | -4.26 | -4.78 | 0.2 | 11.11 | 42.86 | -58.95 | -136.93 | -183.78 |
| 22Q4 (16) | 27.55 | 40.56 | -60.88 | -27.13 | 11.05 | -22.7 | 3.47 | 308.24 | 127.22 | 8.28 | 1161.54 | 584.3 | 0.42 | 103.85 | -99.13 | 26.92 | -11.48 | 6.83 | 0 | 0 | 0 | 29.65 | 11.87 | 71.16 | 7.54 | -68.8 | -81.58 | 6.05 | -75.8 | -83.61 | 11.03 | -3.08 | 1.01 | 0.18 | 5.88 | 38.46 | 159.62 | 197.65 | 8.72 |
| 22Q3 (15) | 19.6 | -52.08 | -53.52 | -30.5 | -55.93 | -579.56 | 0.85 | 128.91 | 105.59 | -0.78 | -148.75 | -136.62 | -10.9 | -151.08 | -122.46 | 30.41 | 47.34 | 159.47 | 0 | 0 | 0 | 26.51 | 45.64 | 238.68 | 24.17 | -18.89 | -30.88 | 25.0 | -14.82 | -53.96 | 11.38 | 1.34 | 5.96 | 0.17 | -5.56 | 30.77 | 53.63 | -46.56 | -17.13 |
| 22Q2 (14) | 40.9 | 43.46 | 43.46 | -19.56 | 25.34 | -331.79 | -2.94 | -42.72 | 66.4 | 1.6 | 143.84 | 212.68 | 21.34 | 823.81 | -11.01 | 20.64 | -0.34 | 312.8 | 0 | 0 | -100.0 | 18.20 | 1.93 | 315.93 | 29.8 | -7.4 | 29.28 | 29.35 | 0.2 | 52.47 | 11.23 | 1.26 | 7.36 | 0.18 | 28.57 | 63.64 | 100.34 | 42.61 | 4.95 |
| 22Q1 (13) | 28.51 | -59.52 | 42.19 | -26.2 | -18.5 | -341.08 | -2.06 | 83.84 | 92.05 | -3.65 | -401.65 | -484.21 | 2.31 | -95.22 | -83.63 | 20.71 | -17.82 | 302.92 | 0 | 0 | 100.0 | 17.86 | 3.06 | 234.45 | 32.18 | -21.4 | 175.51 | 29.29 | -20.67 | 219.76 | 11.09 | 1.56 | 7.98 | 0.14 | 7.69 | 55.56 | 70.36 | -52.08 | -31.5 |
| 21Q4 (12) | 70.43 | 67.01 | 66.19 | -22.11 | -447.64 | -26.05 | -12.75 | 16.17 | -177.93 | 1.21 | -43.19 | -6.2 | 48.32 | -0.43 | 94.52 | 25.2 | 115.02 | 43.59 | 0 | 0 | 0 | 17.33 | 121.36 | 0.28 | 40.94 | 17.07 | 184.9 | 36.92 | -32.01 | 219.38 | 10.92 | 1.68 | 8.98 | 0.13 | 0.0 | 44.44 | 146.82 | 126.9 | -24.93 |
| 21Q3 (11) | 42.17 | 47.91 | 183.78 | 6.36 | 240.4 | 124.72 | -15.21 | -73.83 | -52.56 | 2.13 | 250.0 | 584.09 | 48.53 | 102.38 | 546.46 | 11.72 | 134.4 | -54.15 | 0 | -100.0 | 0 | 7.83 | 78.86 | -66.45 | 34.97 | 51.71 | 87.01 | 54.3 | 182.08 | 235.6 | 10.74 | 2.68 | 10.84 | 0.13 | 18.18 | 62.5 | 64.71 | -32.32 | 13.0 |
| 21Q2 (10) | 28.51 | 42.19 | 26.43 | -4.53 | 23.74 | 48.11 | -8.75 | 66.24 | -74.65 | -1.42 | -249.47 | -408.7 | 23.98 | 69.95 | 73.52 | 5.0 | -2.72 | -43.57 | 0.86 | 200.0 | 0 | 4.38 | -18.04 | -54.21 | 23.05 | 97.35 | 65.47 | 19.25 | 110.15 | 44.74 | 10.46 | 1.85 | 12.72 | 0.11 | 22.22 | 57.14 | 95.61 | -6.92 | -3.97 |
| 21Q1 (9) | 20.05 | -52.69 | 6.88 | -5.94 | 66.13 | 29.54 | -25.92 | -258.44 | -262.01 | 0.95 | -26.36 | 286.27 | 14.11 | -43.2 | 36.59 | 5.14 | -70.71 | -38.88 | -0.86 | 0 | 0 | 5.34 | -69.1 | -40.23 | 11.68 | -18.72 | 0.17 | 9.16 | -20.76 | -25.04 | 10.27 | 2.5 | 26.17 | 0.09 | 0.0 | 0.0 | 102.72 | -47.48 | 11.97 |
| 20Q4 (8) | 42.38 | 185.2 | 40.47 | -17.54 | 31.83 | -3.48 | 16.36 | 264.09 | 568.77 | 1.29 | 393.18 | 238.71 | 24.84 | 328.52 | 87.9 | 17.55 | -31.34 | 2.03 | 0 | 0 | 0 | 17.28 | -25.94 | -3.76 | 14.37 | -23.16 | 88.58 | 11.56 | -28.55 | 53.32 | 10.02 | 3.41 | 34.32 | 0.09 | 12.5 | 0.0 | 195.57 | 241.52 | -2.18 |
| 20Q3 (7) | 14.86 | -34.1 | 68.67 | -25.73 | -194.73 | 35.4 | -9.97 | -99.0 | -174.66 | -0.44 | -195.65 | 49.43 | -10.87 | -178.65 | 64.96 | 25.56 | 188.49 | -39.62 | 0 | 0 | 0 | 23.33 | 144.1 | -34.39 | 18.7 | 34.24 | 5.17 | 16.18 | 21.65 | -12.68 | 9.69 | 4.42 | 41.25 | 0.08 | 14.29 | -11.11 | 57.26 | -42.48 | 65.62 |
| 20Q2 (6) | 22.55 | 20.2 | 469.44 | -8.73 | -3.56 | 78.92 | -5.01 | 30.03 | -112.6 | 0.46 | 190.2 | -75.66 | 13.82 | 33.79 | 136.89 | 8.86 | 5.35 | -78.9 | 0 | 0 | 0 | 9.56 | 6.99 | -82.98 | 13.93 | 19.47 | 194.5 | 13.3 | 8.84 | 403.79 | 9.28 | 14.0 | 42.99 | 0.07 | -22.22 | -12.5 | 99.56 | 8.53 | 131.55 |
| 20Q1 (5) | 18.76 | -37.82 | 653.41 | -8.43 | 50.27 | 67.36 | -7.16 | -105.16 | -229.95 | -0.51 | 45.16 | -828.57 | 10.33 | -21.86 | 144.26 | 8.41 | -51.1 | -67.65 | 0 | 0 | 0 | 8.93 | -50.24 | -79.29 | 11.66 | 53.02 | 1255.81 | 12.22 | 62.07 | 760.56 | 8.14 | 9.12 | 32.14 | 0.09 | 0.0 | 28.57 | 91.74 | -54.12 | 181.84 |
| 19Q4 (4) | 30.17 | 242.45 | 0.0 | -16.95 | 57.44 | 0.0 | -3.49 | 3.86 | 0.0 | -0.93 | -6.9 | 0.0 | 13.22 | 142.62 | 0.0 | 17.2 | -59.37 | 0.0 | 0 | 0 | 0.0 | 17.95 | -49.51 | 0.0 | 7.62 | -57.14 | 0.0 | 7.54 | -59.31 | 0.0 | 7.46 | 8.75 | 0.0 | 0.09 | 0.0 | 0.0 | 199.93 | 478.24 | 0.0 |
| 19Q3 (3) | 8.81 | 122.47 | 0.0 | -39.83 | 3.84 | 0.0 | -3.63 | -109.13 | 0.0 | -0.87 | -146.03 | 0.0 | -31.02 | 17.19 | 0.0 | 42.33 | 0.79 | 0.0 | 0 | 0 | 0.0 | 35.55 | -36.69 | 0.0 | 17.78 | 275.9 | 0.0 | 18.53 | 601.89 | 0.0 | 6.86 | 5.7 | 0.0 | 0.09 | 12.5 | 0.0 | 34.58 | -19.58 | 0.0 |
| 19Q2 (2) | 3.96 | 59.04 | 0.0 | -41.42 | -60.36 | 0.0 | 39.75 | 1931.8 | 0.0 | 1.89 | 2600.0 | 0.0 | -37.46 | -60.5 | 0.0 | 42.0 | 61.54 | 0.0 | 0 | 0 | 0.0 | 56.16 | 30.22 | 0.0 | 4.73 | 450.0 | 0.0 | 2.64 | 85.92 | 0.0 | 6.49 | 5.36 | 0.0 | 0.08 | 14.29 | 0.0 | 43.00 | 32.1 | 0.0 |
| 19Q1 (1) | 2.49 | 0.0 | 0.0 | -25.83 | 0.0 | 0.0 | -2.17 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -23.34 | 0.0 | 0.0 | 26.0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 43.12 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 6.16 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 32.55 | 0.0 | 0.0 |
