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) | 36.01 | -77.14 | -130.32 | 0 | 63.5 | -64.48 | -7.4 | 0 | -94.31 | 0 | 137.87 | -67.3 | 0 | 0 | 18.38 | -58.79 | -16.3 | 0 | -11.47 | 0 | 114.69 | 24.73 | 3.87 | 9.32 | 33.63 | -52.03 |
| 2022 (9) | 157.54 | -44.51 | -444.82 | 0 | 178.79 | 8975.63 | -28.94 | 0 | -287.28 | 0 | 421.65 | 329.38 | -0.02 | 0 | 44.60 | 352.27 | 165.35 | -10.27 | 129.27 | -4.91 | 91.95 | -19.07 | 3.54 | 20.41 | 70.09 | -37.66 |
| 2021 (8) | 283.93 | 148.21 | -86.0 | 0 | 1.97 | -95.26 | -2.77 | 0 | 197.93 | 0 | 98.2 | 17.52 | 0 | 0 | 9.86 | -28.38 | 184.28 | 1032.64 | 135.95 | 942.56 | 113.62 | 22.95 | 2.94 | 32.43 | 112.44 | 5.84 |
| 2020 (7) | 114.39 | 8.16 | -151.65 | 0 | 41.52 | 36.89 | 3.71 | 0 | -37.26 | 0 | 83.56 | -37.79 | -0.07 | 0 | 13.77 | -50.0 | 16.27 | 29.64 | 13.04 | 3.82 | 92.41 | 6.64 | 2.22 | 100.0 | 106.24 | 0.79 |
| 2019 (6) | 105.76 | -21.85 | -146.36 | 0 | 30.33 | 63.59 | -0.67 | 0 | -40.6 | 0 | 134.31 | -20.67 | 0 | 0 | 27.54 | -16.73 | 12.55 | -84.17 | 12.56 | -83.13 | 86.66 | 15.84 | 1.11 | 8.82 | 105.41 | 17.06 |
| 2018 (5) | 135.33 | 11.45 | -170.62 | 0 | 18.54 | -80.4 | -0.79 | 0 | -35.29 | 0 | 169.3 | 9.85 | 0 | 0 | 33.07 | 2.13 | 79.27 | 19.1 | 74.46 | 34.14 | 74.81 | 25.08 | 1.02 | -0.97 | 90.05 | -13.72 |
| 2017 (4) | 121.43 | 21.54 | -150.3 | 0 | 94.58 | 0 | 1.29 | 0 | -28.87 | 0 | 154.12 | 208.92 | 0 | 0 | 32.38 | 173.22 | 66.56 | 79.26 | 55.51 | 91.55 | 59.81 | 7.36 | 1.03 | 3.0 | 104.37 | -10.49 |
| 2016 (3) | 99.91 | 30.45 | -47.47 | 0 | -39.06 | 0 | -0.25 | 0 | 52.44 | 62.45 | 49.89 | 21.86 | 0 | 0 | 11.85 | 11.03 | 37.13 | -9.64 | 28.98 | -11.94 | 55.71 | -3.2 | 1.0 | -1.96 | 116.59 | 39.26 |
| 2015 (2) | 76.59 | -16.16 | -44.31 | 0 | -38.61 | 0 | -1.65 | 0 | 32.28 | 0 | 40.94 | -68.97 | 6.0 | 292.16 | 10.68 | -69.26 | 41.09 | 12.33 | 32.91 | 6.99 | 57.55 | 20.93 | 1.02 | -12.07 | 83.72 | -27.13 |
| 2014 (1) | 91.35 | 25.86 | -138.72 | 0 | 39.88 | 0 | -2.58 | 0 | -47.37 | 0 | 131.93 | 487.4 | 1.53 | 139.06 | 34.73 | 412.33 | 36.58 | 378.17 | 30.76 | 1385.99 | 47.59 | -24.2 | 1.16 | -31.36 | 114.89 | 5.33 |
| 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) | 29.6 | 439.16 | 82.38 | -65.36 | -262.31 | 3.73 | 3.56 | -90.67 | -95.15 | 3.7 | 166.07 | 413.56 | -35.76 | -184.94 | 30.78 | 64.9 | 141.53 | -2.6 | 0 | 0 | 0 | 33.85 | 145.72 | -2.34 | -4.26 | -305.8 | -144.51 | -3.75 | -228.95 | -168.68 | 28.97 | 0.42 | 41.66 | 0.98 | 2.08 | -2.97 | 112.98 | 489.99 | 87.39 |
| 23Q3 (19) | 5.49 | 238.64 | -76.46 | -18.04 | 15.31 | 85.46 | 38.15 | 71.38 | 130.1 | -5.6 | -188.66 | -495.74 | -12.55 | 50.32 | 87.54 | 26.87 | 25.21 | -74.51 | 0 | 0 | -100.0 | 13.78 | 20.75 | -71.06 | 2.07 | 166.77 | -94.04 | -1.14 | -132.2 | -104.27 | 28.85 | 0.35 | 40.32 | 0.96 | -1.03 | 10.34 | 19.15 | 260.83 | -60.49 |
| 23Q2 (18) | -3.96 | -180.98 | -110.82 | -21.3 | 16.83 | 86.65 | 22.26 | 4939.13 | -73.86 | -1.94 | 45.66 | 90.8 | -25.26 | -21.91 | 79.46 | 21.46 | -12.94 | -86.45 | 0 | 0 | 0 | 11.41 | -18.93 | -80.8 | -3.1 | 71.84 | -105.35 | 3.54 | 135.01 | -93.13 | 28.75 | 2.24 | 13.46 | 0.97 | 1.04 | 15.48 | -11.91 | -146.19 | -125.27 |
| 23Q1 (17) | 4.89 | -69.87 | -93.99 | -25.61 | 62.28 | 72.56 | -0.46 | -100.63 | -112.43 | -3.57 | -202.54 | 37.8 | -20.72 | 59.89 | -73.53 | 24.65 | -63.0 | -72.99 | 0 | 0 | 100.0 | 14.07 | -59.4 | -59.11 | -11.01 | -215.05 | -117.46 | -10.11 | -285.16 | -122.18 | 28.12 | 37.51 | 9.84 | 0.96 | -4.95 | 17.07 | 25.78 | -57.24 | -77.19 |
| 22Q4 (16) | 16.23 | -30.4 | -83.83 | -67.89 | 45.27 | -119.92 | 73.36 | 342.46 | 282.08 | -1.18 | -25.53 | -134.6 | -51.66 | 48.71 | -174.32 | 66.63 | -36.79 | 131.92 | 0 | -100.0 | 0 | 34.66 | -27.19 | 213.62 | 9.57 | -72.44 | -82.79 | 5.46 | -79.54 | -86.98 | 20.45 | -0.54 | -30.82 | 1.01 | 16.09 | 26.25 | 60.29 | 24.41 | -56.58 |
| 22Q3 (15) | 23.32 | -36.3 | -72.94 | -124.05 | 22.25 | -360.13 | 16.58 | -80.53 | 233.93 | -0.94 | 95.54 | -38.24 | -100.73 | 18.07 | -270.12 | 105.41 | -33.43 | 322.65 | 0.02 | 0 | 0 | 47.60 | -19.9 | 415.6 | 34.73 | -40.11 | -41.61 | 26.69 | -48.2 | -40.4 | 20.56 | -18.86 | -33.18 | 0.87 | 3.57 | 19.18 | 48.46 | 2.87 | -57.1 |
| 22Q2 (14) | 36.61 | -55.01 | -44.33 | -159.56 | -70.98 | -822.85 | 85.15 | 2201.35 | 9917.65 | -21.09 | -267.42 | -152.88 | -122.95 | -929.73 | -353.66 | 158.35 | 73.53 | 461.92 | 0 | 100.0 | 0 | 59.43 | 72.67 | 432.13 | 57.99 | -8.03 | 25.47 | 51.53 | 13.03 | 54.47 | 25.34 | -1.02 | -10.55 | 0.84 | 2.44 | 21.74 | 47.11 | -58.31 | -55.31 |
| 22Q1 (13) | 81.38 | -18.93 | 157.37 | -93.32 | -202.3 | -757.72 | 3.7 | -80.73 | 165.03 | -5.74 | -268.33 | -302.11 | -11.94 | -117.18 | -157.57 | 91.25 | 217.61 | 457.76 | -0.04 | 0 | 0 | 34.42 | 211.41 | 348.6 | 63.05 | 13.38 | 174.61 | 45.59 | 8.7 | 187.45 | 25.6 | -13.4 | 2.61 | 0.82 | 2.5 | 12.33 | 113.01 | -18.6 | 48.47 |
| 21Q4 (12) | 100.38 | 16.49 | 100.32 | -30.87 | -14.5 | -69.24 | 19.2 | 255.09 | 426.53 | 3.41 | 601.47 | -30.83 | 69.51 | 17.4 | 118.1 | 28.73 | 15.2 | 41.95 | 0 | 0 | 100.0 | 11.05 | 19.71 | 11.11 | 55.61 | -6.51 | 816.14 | 41.94 | -6.34 | 1098.29 | 29.56 | -3.93 | 20.21 | 0.8 | 9.59 | 15.94 | 138.84 | 22.9 | -20.26 |
| 21Q3 (11) | 86.17 | 31.04 | 301.54 | -26.96 | -55.93 | 72.62 | -12.38 | -1556.47 | -128.22 | -0.68 | 91.85 | 64.58 | 59.21 | 22.16 | 176.91 | 24.94 | -11.5 | -22.64 | 0 | 0 | 0 | 9.23 | -17.33 | -54.09 | 59.48 | 28.69 | 5163.72 | 44.78 | 34.23 | 1252.87 | 30.77 | 8.61 | 33.96 | 0.73 | 5.8 | 17.74 | 112.97 | 7.16 | 41.6 |
| 21Q2 (10) | 65.76 | 107.97 | 153.12 | -17.29 | -58.92 | 14.74 | 0.85 | 114.94 | -93.94 | -8.34 | -393.66 | -493.4 | 48.47 | 133.7 | 750.35 | 28.18 | 72.25 | 77.57 | 0 | 0 | 0 | 11.17 | 45.57 | -10.26 | 46.22 | 101.31 | 427.63 | 33.36 | 110.34 | 370.52 | 28.33 | 13.55 | 27.27 | 0.69 | -5.48 | 30.19 | 105.42 | 38.49 | 21.24 |
| 21Q1 (9) | 31.62 | -36.9 | 84.37 | -10.88 | 40.35 | 27.47 | -5.69 | 3.23 | 45.81 | 2.84 | -42.39 | 344.83 | 20.74 | -34.92 | 864.65 | 16.36 | -19.17 | 7.56 | 0 | 100.0 | 0 | 7.67 | -22.87 | -41.75 | 22.96 | 278.25 | 7075.0 | 15.86 | 353.14 | 1922.99 | 24.95 | 1.46 | 10.45 | 0.73 | 5.8 | 97.3 | 76.12 | -56.28 | -1.95 |
| 20Q4 (8) | 50.11 | 133.5 | 28.62 | -18.24 | 81.47 | 30.46 | -5.88 | -113.4 | -167.74 | 4.93 | 356.77 | 291.09 | 31.87 | 141.39 | 150.35 | 20.24 | -37.22 | -19.81 | -0.07 | 0 | 0 | 9.95 | -50.53 | -50.92 | 6.07 | 437.17 | 543.07 | 3.5 | 5.74 | 265.09 | 24.59 | 7.05 | 9.87 | 0.69 | 11.29 | 109.09 | 174.11 | 118.25 | -7.98 |
| 20Q3 (7) | 21.46 | -17.4 | 17.01 | -98.45 | -385.45 | -88.46 | 43.87 | 212.69 | 453.51 | -1.92 | -190.57 | -191.87 | -76.99 | -1450.7 | -127.11 | 32.24 | 103.15 | -26.64 | 0 | 0 | 0 | 20.11 | 61.58 | -38.6 | 1.13 | -87.1 | -77.22 | 3.31 | -53.31 | -43.99 | 22.97 | 3.19 | 4.74 | 0.62 | 16.98 | 138.46 | 79.78 | -8.25 | 22.23 |
| 20Q2 (6) | 25.98 | 51.49 | -7.38 | -20.28 | -35.2 | 37.39 | 14.03 | 233.62 | -60.94 | 2.12 | 282.76 | 1313.33 | 5.7 | 165.12 | 231.34 | 15.87 | 4.34 | -49.86 | 0 | 0 | 0 | 12.44 | -5.51 | -52.77 | 8.76 | 2637.5 | 257.55 | 7.09 | 914.94 | 53.46 | 22.26 | -1.46 | 2.25 | 0.53 | 43.24 | 103.85 | 86.95 | 11.99 | -17.39 |
| 20Q1 (5) | 17.15 | -55.98 | -15.97 | -15.0 | 42.81 | 57.76 | -10.5 | -220.97 | -464.52 | -1.16 | 55.04 | -262.5 | 2.15 | -83.11 | 114.24 | 15.21 | -39.74 | -54.54 | 0 | 0 | 0 | 13.17 | -35.02 | -57.15 | 0.32 | 123.36 | -95.09 | -0.87 | 58.96 | -120.96 | 22.59 | 0.94 | 9.71 | 0.37 | 12.12 | 42.31 | 77.64 | -58.97 | -4.9 |
| 19Q4 (4) | 38.96 | 112.43 | 0.0 | -26.23 | 49.79 | 0.0 | 8.68 | 169.94 | 0.0 | -2.58 | -223.44 | 0.0 | 12.73 | 137.55 | 0.0 | 25.24 | -42.57 | 0.0 | 0 | 0 | 0.0 | 20.27 | -38.11 | 0.0 | -1.37 | -127.62 | 0.0 | -2.12 | -135.87 | 0.0 | 22.38 | 2.05 | 0.0 | 0.33 | 26.92 | 0.0 | 189.22 | 189.91 | 0.0 |
| 19Q3 (3) | 18.34 | -34.62 | 0.0 | -52.24 | -61.28 | 0.0 | -12.41 | -134.55 | 0.0 | 2.09 | 1293.33 | 0.0 | -33.9 | -681.11 | 0.0 | 43.95 | 38.86 | 0.0 | 0 | 0 | 0.0 | 32.75 | 24.29 | 0.0 | 4.96 | 102.45 | 0.0 | 5.91 | 27.92 | 0.0 | 21.93 | 0.73 | 0.0 | 0.26 | 0.0 | 0.0 | 65.27 | -37.99 | 0.0 |
| 19Q2 (2) | 28.05 | 37.43 | 0.0 | -32.39 | 8.79 | 0.0 | 35.92 | 2031.18 | 0.0 | 0.15 | 146.88 | 0.0 | -4.34 | 71.26 | 0.0 | 31.65 | -5.41 | 0.0 | 0 | 0 | 0.0 | 26.35 | -14.27 | 0.0 | 2.45 | -62.42 | 0.0 | 4.62 | 11.33 | 0.0 | 21.77 | 5.73 | 0.0 | 0.26 | 0.0 | 0.0 | 105.25 | 28.92 | 0.0 |
| 19Q1 (1) | 20.41 | 0.0 | 0.0 | -35.51 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -15.1 | 0.0 | 0.0 | 33.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 30.73 | 0.0 | 0.0 | 6.52 | 0.0 | 0.0 | 4.15 | 0.0 | 0.0 | 20.59 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 81.64 | 0.0 | 0.0 |
