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) | 33.79 | -98.39 | 167.25 | 0 | -992.61 | 0 | -6.57 | 0 | 201.04 | -88.67 | 147.29 | 74.23 | 0.05 | 0 | 10.47 | 365.72 | -16.66 | 0 | 47.74 | -97.36 | 204.5 | 2.19 | 0.78 | 16.42 | 13.35 | -87.24 |
| 2022 (9) | 2100.67 | 0.1 | -325.79 | 0 | -869.54 | 0 | -36.87 | 0 | 1774.88 | 158.17 | 84.54 | 16.05 | -0.25 | 0 | 2.25 | 3.01 | 2206.98 | 8.51 | 1805.92 | 9.27 | 200.11 | 14.64 | 0.67 | 19.64 | 104.68 | -8.82 |
| 2021 (8) | 2098.57 | 498.86 | -1411.08 | 0 | -347.31 | 0 | -7.7 | 0 | 687.49 | 137.77 | 72.85 | -14.85 | -0.14 | 0 | 2.18 | -61.4 | 2033.85 | 945.14 | 1652.69 | 1279.89 | 174.55 | 1.78 | 0.56 | 7.69 | 114.81 | -4.4 |
| 2020 (7) | 350.43 | 213.05 | -61.29 | 0 | -212.24 | 0 | -2.09 | 0 | 289.14 | 197.68 | 85.55 | 227.78 | -0.02 | 0 | 5.66 | 223.24 | 194.6 | 0 | 119.77 | 0 | 171.5 | 1.97 | 0.52 | 0.0 | 120.10 | 34.76 |
| 2019 (6) | 111.94 | 0 | -14.81 | 0 | -104.54 | 0 | -7.81 | 0 | 97.13 | 0 | 26.1 | -47.14 | -0.07 | 0 | 1.75 | -49.75 | -10.15 | 0 | -43.1 | 0 | 168.19 | 159.87 | 0.52 | 48.57 | 89.12 | 0 |
| 2018 (5) | -30.97 | 0 | -43.95 | 0 | 120.98 | 2314.77 | 5.67 | 0 | -74.92 | 0 | 49.38 | 152.45 | 0.49 | 0 | 3.48 | 133.31 | -56.66 | 0 | -65.91 | 0 | 64.72 | 0.92 | 0.35 | -7.89 | 0.00 | 0 |
| 2017 (4) | 19.16 | 0 | -13.8 | 0 | 5.01 | 0 | -10.43 | 0 | 5.36 | 0 | 19.56 | -11.89 | -0.02 | 0 | 1.49 | -22.43 | 7.75 | 0 | 3.21 | 0 | 64.13 | -0.2 | 0.38 | -15.56 | 28.29 | 0 |
| 2016 (3) | -107.94 | 0 | 12.36 | 0 | -21.45 | 0 | -3.45 | 0 | -95.58 | 0 | 22.2 | -78.66 | -0.42 | 0 | 1.92 | -76.41 | -147.21 | 0 | -149.12 | 0 | 64.26 | 1.52 | 0.45 | 55.17 | 0.00 | 0 |
| 2015 (2) | 13.69 | -78.4 | -90.76 | 0 | 97.27 | 435.63 | 3.32 | 435.48 | -77.07 | 0 | 104.02 | 0.02 | 0.1 | -61.54 | 8.15 | 5.68 | -64.61 | 0 | -77.22 | 0 | 63.3 | -3.08 | 0.29 | -9.38 | 0.00 | 0 |
| 2014 (1) | 63.38 | 0 | -2.46 | 0 | 18.16 | -52.89 | 0.62 | 0 | 60.92 | 0 | 104.0 | -2.87 | 0.26 | -98.84 | 7.72 | -14.33 | 27.87 | 0 | 3.2 | 0 | 65.31 | -8.85 | 0.32 | -21.95 | 92.08 | 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) | 61.67 | -57.27 | -81.13 | -631.67 | -169.78 | -15.53 | -122.18 | 84.66 | -205.76 | 45.63 | 233.58 | 259.57 | -570.0 | -154.31 | -159.1 | 72.49 | 4.83 | 88.09 | -0.37 | -3600.0 | -94.74 | 22.15 | 15.01 | 244.5 | -33.51 | -146.94 | -117.25 | -13.03 | -146.44 | -108.84 | 50.22 | -1.68 | -4.71 | 0.22 | 10.0 | 15.79 | 164.85 | -9.39 | 1.01 |
| 23Q3 (19) | 144.34 | 157.69 | -75.05 | 905.2 | 214.62 | 289.5 | -796.68 | -2082.09 | -8.56 | -34.16 | -85.65 | -357.81 | 1049.54 | 2697.28 | 29.44 | 69.15 | 1550.36 | 80.27 | -0.01 | -110.0 | -111.11 | 19.26 | 1511.05 | 401.18 | -13.57 | -186.32 | -102.34 | 28.06 | 2258.46 | -94.36 | 51.08 | -1.08 | 0.2 | 0.2 | 5.26 | 11.11 | 181.93 | 136.74 | 72.55 |
| 23Q2 (18) | -250.19 | -420.88 | -158.21 | 287.71 | 173.02 | -46.51 | -36.51 | 1.93 | 17.47 | -18.4 | -5072.97 | 48.11 | 37.52 | 111.87 | -96.12 | 4.19 | 186.99 | 57.52 | 0.1 | -69.7 | 176.92 | 1.20 | 202.6 | 391.93 | 15.72 | 6.94 | -97.78 | -1.3 | -103.82 | -100.23 | 51.64 | 0.14 | 4.6 | 0.19 | 11.76 | 18.75 | -495.13 | -644.54 | -796.79 |
| 23Q1 (17) | 77.97 | -76.14 | -89.82 | -393.99 | 27.94 | 28.28 | -37.23 | 6.83 | 27.71 | 0.37 | -97.08 | 101.35 | -316.02 | -43.65 | -246.1 | 1.46 | -96.21 | -70.68 | 0.33 | 273.68 | 3400.0 | 0.40 | -93.86 | -15.34 | 14.7 | -92.43 | -97.97 | 34.01 | -76.92 | -94.39 | 51.57 | -2.14 | 9.61 | 0.17 | -10.53 | 21.43 | 90.93 | -44.28 | -22.46 |
| 22Q4 (16) | 326.77 | -43.51 | -55.01 | -546.76 | -335.27 | 37.34 | -39.96 | 94.55 | 77.12 | 12.69 | -4.23 | 294.04 | -219.99 | -127.13 | -50.47 | 38.54 | 0.47 | 9.96 | -0.19 | -311.11 | -171.43 | 6.43 | 67.32 | 88.38 | 194.29 | -66.51 | -72.01 | 147.34 | -70.38 | -73.4 | 52.7 | 3.37 | 13.7 | 0.19 | 5.56 | 26.67 | 163.20 | 54.79 | 34.91 |
| 22Q3 (15) | 578.44 | 34.58 | -10.28 | 232.4 | -56.8 | 144.54 | -733.84 | -1558.77 | -517.33 | 13.25 | 137.37 | 295.52 | 810.84 | -16.21 | 559.81 | 38.36 | 1342.11 | 331.98 | 0.09 | 169.23 | -62.5 | 3.84 | 1481.31 | 313.11 | 580.15 | -18.23 | -7.21 | 497.48 | -10.42 | -2.12 | 50.98 | 3.26 | 16.71 | 0.18 | 12.5 | 28.57 | 105.43 | 48.37 | -9.71 |
| 22Q2 (14) | 429.81 | -43.86 | 5.7 | 537.91 | 197.92 | 2836.06 | -44.24 | 14.1 | 72.47 | -35.46 | -29.7 | -1914.77 | 967.72 | 347.4 | 150.07 | 2.66 | -46.59 | -85.25 | -0.13 | -1200.0 | 62.86 | 0.24 | -47.93 | -90.12 | 709.49 | -1.88 | 67.53 | 555.33 | -8.33 | 60.8 | 49.37 | 4.93 | 16.94 | 0.16 | 14.29 | 14.29 | 71.06 | -39.4 | -32.25 |
| 22Q1 (13) | 765.65 | 5.41 | 138.57 | -549.35 | 37.04 | -19043.1 | -51.5 | 70.52 | 72.57 | -27.34 | -318.04 | -890.58 | 216.3 | 247.95 | -33.21 | 4.98 | -85.79 | -54.27 | -0.01 | 85.71 | -120.0 | 0.47 | -86.33 | -73.31 | 723.05 | 4.15 | 148.58 | 605.77 | 9.36 | 147.08 | 47.05 | 1.51 | 11.2 | 0.14 | -6.67 | 7.69 | 117.26 | -3.07 | 5.08 |
| 21Q4 (12) | 726.32 | 12.66 | 283.34 | -872.52 | -67.21 | -8616.48 | -174.68 | -199.34 | -56.65 | -6.54 | -295.22 | -1716.67 | -146.2 | -218.97 | -181.47 | 35.05 | 294.71 | 70.48 | -0.07 | -129.17 | -250.0 | 3.41 | 266.92 | -23.58 | 694.26 | 11.04 | 380.16 | 553.91 | 8.98 | 447.02 | 46.35 | 6.11 | 8.27 | 0.15 | 7.14 | 15.38 | 120.97 | 3.59 | -7.93 |
| 21Q3 (11) | 644.69 | 58.54 | 1170.33 | -521.8 | -2554.12 | -2069.65 | 175.84 | 209.42 | 2190.84 | 3.35 | 290.34 | 5483.33 | 122.89 | -68.24 | 360.26 | 8.88 | -50.75 | -69.87 | 0.24 | 168.57 | 71.43 | 0.93 | -62.19 | -87.73 | 625.22 | 47.64 | 1408.74 | 508.26 | 47.17 | 1757.0 | 43.68 | 3.46 | 2.2 | 0.14 | 0.0 | 7.69 | 116.77 | 11.34 | 61.62 |
| 21Q2 (10) | 406.64 | 26.71 | 450.18 | -19.66 | -777.93 | 2.19 | -160.7 | 14.42 | -116.75 | -1.76 | 36.23 | 39.31 | 386.98 | 19.5 | 619.16 | 18.03 | 65.56 | -13.65 | -0.35 | -800.0 | -133.33 | 2.46 | 40.73 | -62.58 | 423.49 | 45.59 | 6686.7 | 345.35 | 40.86 | 50886.76 | 42.22 | -0.21 | -1.36 | 0.14 | 7.69 | 7.69 | 104.88 | -6.01 | -40.04 |
| 21Q1 (9) | 320.93 | 69.38 | 784.1 | 2.9 | 128.97 | 140.73 | -187.77 | -68.39 | -932.84 | -2.76 | -666.67 | -214.05 | 323.83 | 80.45 | 1009.77 | 10.89 | -47.03 | -25.67 | 0.05 | 350.0 | 0 | 1.75 | -60.85 | -58.65 | 290.87 | 101.17 | 12330.34 | 245.17 | 142.12 | 3097.19 | 42.31 | -1.17 | -1.92 | 0.13 | 0.0 | 0.0 | 111.59 | -15.08 | 7.87 |
| 20Q4 (8) | 189.47 | 273.34 | 2719.49 | -10.01 | 58.38 | -174.25 | -111.51 | -1225.92 | -857.99 | -0.36 | -700.0 | 35.71 | 179.46 | 572.13 | 5745.6 | 20.56 | -30.23 | 127.43 | -0.02 | -114.29 | 33.33 | 4.47 | -41.11 | 77.49 | 144.59 | 248.91 | 10577.54 | 101.26 | 269.97 | 1126.98 | 42.81 | 0.16 | -0.74 | 0.13 | 0.0 | -13.33 | 131.39 | 81.85 | 553.45 |
| 20Q3 (7) | 50.75 | -31.34 | -3.7 | -24.05 | -19.65 | -579.38 | -8.41 | 88.66 | 87.54 | 0.06 | 102.07 | -98.57 | 26.7 | -50.38 | -45.69 | 29.47 | 41.14 | 331.48 | 0.14 | 193.33 | 300.0 | 7.58 | 15.33 | 319.6 | 41.44 | 564.1 | 810.81 | 27.37 | 4125.0 | 298.77 | 42.74 | -0.14 | -2.11 | 0.13 | 0.0 | -35.0 | 72.25 | -58.7 | -58.75 |
| 20Q2 (6) | 73.91 | 103.61 | 145.22 | -20.1 | -182.3 | -253.87 | -74.14 | -307.81 | -1667.44 | -2.9 | -219.83 | -51.83 | 53.81 | 84.41 | 119.99 | 20.88 | 42.53 | 218.29 | -0.15 | 0 | -132.61 | 6.58 | 55.51 | 305.0 | 6.24 | 166.67 | 270.03 | -0.68 | 91.69 | 94.62 | 42.8 | -0.79 | 2.1 | 0.13 | 0.0 | 44.44 | 174.93 | 69.1 | 70.41 |
| 20Q1 (5) | 36.3 | 440.18 | 62.27 | -7.12 | -95.07 | -267.01 | -18.18 | -56.19 | 39.68 | 2.42 | 532.14 | 95.16 | 29.18 | 850.49 | 42.83 | 14.65 | 62.06 | 298.1 | 0 | 100.0 | 100.0 | 4.23 | 68.05 | 303.09 | 2.34 | 269.57 | 216.22 | -8.18 | 17.04 | -19.94 | 43.14 | 0.02 | 9.27 | 0.13 | -13.33 | 62.5 | 103.45 | 414.47 | 51.4 |
| 19Q4 (4) | 6.72 | -87.25 | 0.0 | -3.65 | -3.11 | 0.0 | -11.64 | 82.75 | 0.0 | -0.56 | -113.3 | 0.0 | 3.07 | -93.76 | 0.0 | 9.04 | 32.36 | 0.0 | -0.03 | 57.14 | 0.0 | 2.52 | 39.22 | 0.0 | -1.38 | 76.33 | 0.0 | -9.86 | 28.4 | 0.0 | 43.13 | -1.21 | 0.0 | 0.15 | -25.0 | 0.0 | 20.11 | -88.52 | 0.0 |
| 19Q3 (3) | 52.7 | 74.85 | 0.0 | -3.54 | 37.68 | 0.0 | -67.49 | -1526.85 | 0.0 | 4.21 | 320.42 | 0.0 | 49.16 | 100.98 | 0.0 | 6.83 | 4.12 | 0.0 | -0.07 | -115.22 | 0.0 | 1.81 | 11.32 | 0.0 | -5.83 | -58.86 | 0.0 | -13.77 | -8.85 | 0.0 | 43.66 | 4.15 | 0.0 | 0.2 | 122.22 | 0.0 | 175.14 | 70.61 | 0.0 |
| 19Q2 (2) | 30.14 | 34.73 | 0.0 | -5.68 | -192.78 | 0.0 | 4.73 | 115.69 | 0.0 | -1.91 | -254.03 | 0.0 | 24.46 | 19.73 | 0.0 | 6.56 | 78.26 | 0.0 | 0.46 | 206.98 | 0.0 | 1.62 | 54.77 | 0.0 | -3.67 | -595.95 | 0.0 | -12.65 | -85.48 | 0.0 | 41.92 | 6.18 | 0.0 | 0.09 | 12.5 | 0.0 | 102.66 | 50.24 | 0.0 |
| 19Q1 (1) | 22.37 | 0.0 | 0.0 | -1.94 | 0.0 | 0.0 | -30.14 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 20.43 | 0.0 | 0.0 | 3.68 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | -6.82 | 0.0 | 0.0 | 39.48 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 68.33 | 0.0 | 0.0 |
