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) | 136.11 | 0 | -87.74 | 0 | -105.18 | 0 | -17.4 | 0 | 48.37 | -33.88 | 50.6 | -22.61 | -3.19 | 0 | 2.49 | -8.83 | 50.11 | -14.37 | 29.76 | -63.94 | 45.99 | 9.4 | 11.01 | -0.9 | 156.88 | 0 |
| 2022 (9) | -11.91 | 0 | 85.06 | 0 | 33.36 | 0 | 11.26 | 53.41 | 73.15 | 0 | 65.38 | 7.2 | 0 | 0 | 2.73 | 1.0 | 58.52 | -20.5 | 82.52 | -0.67 | 42.04 | 10.54 | 11.11 | 11.88 | -8.78 | 0 |
| 2021 (8) | 21.15 | -85.48 | -57.39 | 0 | -6.61 | 0 | 7.34 | 124.46 | -36.24 | 0 | 60.99 | 29.13 | 0 | 0 | 2.70 | 9.56 | 73.61 | 11.31 | 83.08 | 66.56 | 38.03 | 17.67 | 9.93 | 54.19 | 16.14 | -90.18 |
| 2020 (7) | 145.69 | 71.91 | -12.77 | 0 | -21.35 | 0 | 3.27 | 0 | 132.92 | 498.2 | 47.23 | 86.39 | -1.08 | 0 | 2.46 | 65.05 | 66.13 | 6.18 | 49.88 | 39.52 | 32.32 | 13.4 | 6.44 | 47.37 | 164.36 | 33.08 |
| 2019 (6) | 84.75 | -5.39 | -62.53 | 0 | -8.9 | 0 | -4.28 | 0 | 22.22 | -48.01 | 25.34 | -11.09 | 0 | 0 | 1.49 | -18.41 | 62.28 | 36.1 | 35.75 | -11.4 | 28.5 | 41.16 | 4.37 | -6.62 | 123.51 | -10.08 |
| 2018 (5) | 89.58 | 2566.07 | -46.84 | 0 | -18.98 | 0 | 2.32 | -61.4 | 42.74 | 0 | 28.5 | -18.94 | 0 | 0 | 1.83 | -28.79 | 45.76 | 34.51 | 40.35 | -23.74 | 20.19 | 11.18 | 4.68 | 77.95 | 137.35 | 2912.72 |
| 2017 (4) | 3.36 | -95.77 | -68.51 | 0 | 72.76 | 0 | 6.01 | -55.94 | -65.15 | 0 | 35.16 | 102.65 | 0 | 0 | 2.57 | 91.83 | 34.02 | -24.18 | 52.91 | 21.86 | 18.16 | 4.79 | 2.63 | 38.42 | 4.56 | -96.41 |
| 2016 (3) | 79.48 | 51.39 | 2.96 | 0 | -103.48 | 0 | 13.64 | 0 | 82.44 | 183.01 | 17.35 | 8.78 | -0.02 | 0 | 1.34 | 11.76 | 44.87 | 72.71 | 43.42 | 100.18 | 17.33 | -13.05 | 1.9 | -13.24 | 126.86 | 5.86 |
| 2015 (2) | 52.5 | 0 | -23.37 | 0 | -33.35 | 0 | -3.74 | 0 | 29.13 | 0 | 15.95 | 12.88 | 0.25 | -51.92 | 1.20 | 13.23 | 25.98 | -11.27 | 21.69 | -26.99 | 19.93 | -0.15 | 2.19 | 20.33 | 119.84 | 0 |
| 2014 (1) | -52.56 | 0 | -26.62 | 0 | 48.99 | 0 | 17.32 | 4.59 | -79.18 | 0 | 14.13 | -27.54 | 0.52 | 0 | 1.06 | -35.29 | 29.28 | 87.57 | 29.71 | 319.04 | 19.96 | -13.26 | 1.82 | -10.78 | -102.08 | 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) | 31.01 | 390.66 | -74.21 | -21.68 | -172.31 | -336.42 | 21.29 | 124.15 | 112.71 | 5.3 | 363.68 | -37.2 | 9.33 | -74.3 | -92.79 | 12.39 | 11.22 | -35.44 | -3.19 | 65.62 | 0 | 2.45 | 10.57 | -28.49 | 8.68 | -35.7 | -41.23 | 4.26 | -64.56 | 14.52 | 11.52 | -0.17 | 4.63 | 2.71 | -0.73 | -6.23 | 167.71 | 597.65 | -75.42 |
| 23Q3 (19) | 6.32 | -86.14 | 120.94 | 29.98 | 221.87 | -76.69 | -88.14 | 20.34 | -269.92 | -2.01 | -114.64 | 65.87 | 36.3 | 72.86 | -63.12 | 11.14 | -32.36 | 33.41 | -9.28 | -200.0 | 0 | 2.21 | -30.02 | 59.08 | 13.5 | -6.44 | 71.32 | 12.02 | 17.38 | -81.11 | 11.54 | 0.79 | 6.85 | 2.73 | -2.15 | -2.5 | 24.04 | -87.09 | 161.52 |
| 23Q2 (18) | 45.6 | -14.25 | 186.04 | -24.6 | 65.57 | 45.96 | -110.64 | -253.03 | -238.23 | 13.73 | 139.88 | -39.97 | 21.0 | 215.01 | 121.32 | 16.47 | 55.23 | -17.86 | 9.28 | 0 | 0 | 3.16 | 50.27 | -1.02 | 14.43 | 6.89 | -36.26 | 10.24 | 216.05 | 4.28 | 11.45 | -0.17 | 12.92 | 2.79 | 0.0 | 2.95 | 186.27 | -38.7 | 179.68 |
| 23Q1 (17) | 53.18 | -55.77 | 208.6 | -71.44 | -879.06 | -892.22 | 72.3 | 143.16 | 4.86 | -34.43 | -507.94 | -143.15 | -18.26 | -114.11 | 67.49 | 10.61 | -44.71 | -40.36 | 0 | 0 | 0 | 2.10 | -38.5 | -28.04 | 13.5 | -8.6 | 1.96 | 3.24 | -12.9 | -39.33 | 11.47 | 4.18 | 13.68 | 2.79 | -3.46 | 2.95 | 303.89 | -55.47 | 212.57 |
| 22Q4 (16) | 120.24 | 498.41 | 120.38 | 9.17 | -92.87 | 17.87 | -167.5 | -422.92 | -219.17 | 8.44 | 243.29 | -50.64 | 129.41 | 31.49 | 107.59 | 19.19 | 129.82 | -11.49 | 0 | 0 | 0 | 3.42 | 145.97 | -2.41 | 14.77 | 87.44 | -15.79 | 3.72 | -94.15 | -62.61 | 11.01 | 1.94 | 11.78 | 2.89 | 3.21 | 5.09 | 682.41 | 1846.49 | 182.04 |
| 22Q3 (15) | -30.18 | 43.06 | 42.22 | 128.6 | 382.51 | 1798.81 | 51.87 | -35.19 | 179.02 | -5.89 | -125.75 | -8.27 | 98.42 | 199.9 | 264.58 | 8.35 | -58.35 | -10.6 | 0 | 0 | 0 | 1.39 | -56.46 | -14.86 | 7.88 | -65.19 | -60.24 | 63.64 | 548.07 | 356.2 | 10.8 | 6.51 | 13.56 | 2.8 | 3.32 | 8.53 | -39.07 | 83.29 | 80.52 |
| 22Q2 (14) | -53.0 | -8.23 | -1101.81 | -45.52 | -532.22 | -43.32 | 80.04 | 16.08 | 456.22 | 22.87 | 261.51 | 45.02 | -98.52 | -75.4 | -172.38 | 20.05 | 12.7 | 20.42 | 0 | 0 | 0 | 3.19 | 9.24 | 7.36 | 22.64 | 71.0 | 18.72 | 9.82 | 83.9 | -74.19 | 10.14 | 0.5 | 6.85 | 2.71 | 0.0 | 13.87 | -233.79 | 13.4 | -2546.43 |
| 22Q1 (13) | -48.97 | -189.75 | -310.8 | -7.2 | -192.54 | 72.14 | 68.95 | 231.38 | 434.91 | -14.16 | -182.81 | 29.55 | -56.17 | -190.1 | -2052.11 | 17.79 | -17.94 | 33.46 | 0 | 0 | 0 | 2.92 | -16.59 | 11.62 | 13.24 | -24.52 | -22.93 | 5.34 | -46.33 | -74.72 | 10.09 | 2.44 | 9.79 | 2.71 | -1.45 | 22.07 | -269.96 | -211.57 | -478.03 |
| 21Q4 (12) | 54.56 | 204.46 | -1.09 | 7.78 | 202.77 | 185.68 | -52.48 | -382.3 | -1048.36 | 17.1 | 414.34 | 5.75 | 62.34 | 204.25 | 35.29 | 21.68 | 132.12 | 13.69 | 0 | 0 | 100.0 | 3.50 | 114.6 | 4.98 | 17.54 | -11.5 | -16.12 | 9.95 | -28.67 | -43.5 | 9.85 | 3.58 | 8.84 | 2.75 | 6.59 | 26.15 | 241.95 | 220.63 | 26.5 |
| 21Q3 (11) | -52.23 | -1084.35 | -263.32 | -7.57 | 76.16 | -131.04 | 18.59 | 29.19 | 157.93 | -5.44 | -134.5 | -7871.43 | -59.8 | -65.33 | -206.08 | 9.34 | -43.9 | -23.32 | 0 | 0 | 0 | 1.63 | -45.1 | -30.7 | 19.82 | 3.93 | -3.36 | 13.95 | -63.34 | -31.82 | 9.51 | 0.21 | 12.41 | 2.58 | 8.4 | 31.63 | -200.58 | -2170.47 | -293.68 |
| 21Q2 (10) | -4.41 | -118.98 | -119.99 | -31.76 | -22.91 | -692.54 | 14.39 | 11.64 | 230.58 | 15.77 | 178.46 | 9956.25 | -36.17 | -1285.82 | -231.91 | 16.65 | 24.91 | 96.34 | 0 | 0 | 0 | 2.97 | 13.57 | 53.17 | 19.07 | 11.0 | 32.89 | 38.05 | 80.16 | 300.95 | 9.49 | 3.26 | 26.36 | 2.38 | 7.21 | 96.69 | -8.83 | -112.37 | -107.29 |
| 21Q1 (9) | 23.23 | -57.89 | -36.36 | -25.84 | -184.58 | 22.73 | 12.89 | 382.06 | -51.04 | -20.1 | -224.3 | -56.91 | -2.61 | -105.66 | -185.29 | 13.33 | -30.1 | 77.97 | 0 | 100.0 | 0 | 2.62 | -21.54 | 37.05 | 17.18 | -17.84 | 65.67 | 21.12 | 19.93 | 806.44 | 9.19 | 1.55 | 25.72 | 2.22 | 1.83 | 103.67 | 71.41 | -62.66 | -79.01 |
| 20Q4 (8) | 55.16 | 72.48 | 109.73 | -9.08 | -137.23 | 62.85 | -4.57 | 85.76 | 2.35 | 16.17 | 23000.0 | 2056.0 | 46.08 | -18.25 | 2377.42 | 19.07 | 56.57 | 162.67 | -1.08 | 0 | 0 | 3.34 | 41.66 | 110.85 | 20.91 | 1.95 | 55.35 | 17.61 | -13.93 | 177.76 | 9.05 | 6.97 | 21.15 | 2.18 | 11.22 | 94.64 | 191.26 | 84.68 | 8.58 |
| 20Q3 (7) | 31.98 | 44.97 | -0.09 | 24.39 | 355.04 | 211.49 | -32.09 | -191.2 | -14.85 | 0.07 | 143.75 | 101.81 | 56.37 | 105.58 | 41.49 | 12.18 | 43.63 | 107.5 | 0 | 0 | 0 | 2.36 | 21.34 | 71.81 | 20.51 | 42.93 | 18.01 | 20.46 | 115.6 | 102.57 | 8.46 | 12.65 | 17.17 | 1.96 | 61.98 | 67.52 | 103.56 | -14.51 | -40.18 |
| 20Q2 (6) | 22.06 | -39.56 | -0.99 | 5.36 | 116.03 | 147.6 | -11.02 | -141.85 | 59.85 | -0.16 | 98.75 | -103.25 | 27.42 | 796.08 | 148.82 | 8.48 | 13.22 | 78.53 | 0 | 0 | 0 | 1.94 | 1.62 | 68.56 | 14.35 | 38.38 | -15.69 | 9.49 | 307.3 | -8.93 | 7.51 | 2.74 | 6.37 | 1.21 | 11.01 | 15.24 | 121.14 | -64.39 | 0.75 |
| 20Q1 (5) | 36.5 | 38.78 | 777.4 | -33.44 | -36.82 | 3.52 | 26.33 | 662.61 | -48.54 | -12.81 | -1808.0 | -110.0 | 3.06 | 64.52 | 110.03 | 7.49 | 3.17 | 0.4 | 0 | 0 | 0 | 1.91 | 20.7 | 2.08 | 10.37 | -22.96 | -28.09 | 2.33 | -63.25 | -73.82 | 7.31 | -2.14 | 8.46 | 1.09 | -2.68 | 4.81 | 340.17 | 93.11 | 1263.94 |
| 19Q4 (4) | 26.3 | -17.84 | 0.0 | -24.44 | -412.13 | 0.0 | -4.68 | 83.25 | 0.0 | 0.75 | 119.43 | 0.0 | 1.86 | -95.33 | 0.0 | 7.26 | 23.68 | 0.0 | 0 | 0 | 0.0 | 1.58 | 15.43 | 0.0 | 13.46 | -22.55 | 0.0 | 6.34 | -37.23 | 0.0 | 7.47 | 3.46 | 0.0 | 1.12 | -4.27 | 0.0 | 176.16 | 1.75 | 0.0 |
| 19Q3 (3) | 32.01 | 43.67 | 0.0 | 7.83 | 169.54 | 0.0 | -27.94 | -1.79 | 0.0 | -3.86 | -178.46 | 0.0 | 39.84 | 261.52 | 0.0 | 5.87 | 23.58 | 0.0 | 0 | 0 | 0.0 | 1.37 | 19.05 | 0.0 | 17.38 | 2.12 | 0.0 | 10.1 | -3.07 | 0.0 | 7.22 | 2.27 | 0.0 | 1.17 | 11.43 | 0.0 | 173.12 | 43.98 | 0.0 |
| 19Q2 (2) | 22.28 | 435.58 | 0.0 | -11.26 | 67.51 | 0.0 | -27.45 | -153.64 | 0.0 | 4.92 | 180.66 | 0.0 | 11.02 | 136.13 | 0.0 | 4.75 | -36.33 | 0.0 | 0 | 0 | 0.0 | 1.15 | -38.46 | 0.0 | 17.02 | 18.03 | 0.0 | 10.42 | 17.08 | 0.0 | 7.06 | 4.75 | 0.0 | 1.05 | 0.96 | 0.0 | 120.24 | 382.11 | 0.0 |
| 19Q1 (1) | 4.16 | 0.0 | 0.0 | -34.66 | 0.0 | 0.0 | 51.17 | 0.0 | 0.0 | -6.1 | 0.0 | 0.0 | -30.5 | 0.0 | 0.0 | 7.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 14.42 | 0.0 | 0.0 | 8.9 | 0.0 | 0.0 | 6.74 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 24.94 | 0.0 | 0.0 |
