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) | 103.24 | 16.79 | -39.07 | 0 | 8.72 | -58.12 | -22.23 | 0 | 64.17 | 38.12 | 36.57 | -0.25 | -0.95 | 0 | 6.18 | -5.6 | 74.21 | 17.68 | 53.05 | 27.46 | 18.89 | 13.8 | 0.65 | 16.07 | 142.22 | -5.43 |
| 2022 (9) | 88.4 | 211.16 | -41.94 | 0 | 20.82 | 79.64 | 30.55 | 828.57 | 46.46 | 582.23 | 36.66 | 133.95 | -4.72 | 0 | 6.54 | 97.68 | 63.06 | 30.64 | 41.62 | 43.47 | 16.6 | 9.43 | 0.56 | -6.67 | 150.39 | 137.05 |
| 2021 (8) | 28.41 | -41.66 | -21.6 | 0 | 11.59 | 235.94 | 3.29 | 422.22 | 6.81 | -74.93 | 15.67 | -34.9 | -5.68 | 0 | 3.31 | -45.44 | 48.27 | 47.16 | 29.01 | 51.41 | 15.17 | 28.02 | 0.6 | 17.65 | 63.44 | -58.94 |
| 2020 (7) | 48.7 | 98.13 | -21.54 | 0 | 3.45 | -60.25 | 0.63 | -92.13 | 27.16 | 261.65 | 24.07 | 45.0 | 0.82 | 36.67 | 6.07 | 33.55 | 32.8 | 160.52 | 19.16 | 100.0 | 11.85 | 5.9 | 0.51 | 21.43 | 154.51 | 33.2 |
| 2019 (6) | 24.58 | 153.14 | -17.07 | 0 | 8.68 | 62.55 | 8.01 | 180.07 | 7.51 | 0 | 16.6 | 5.8 | 0.6 | -61.04 | 4.54 | -15.82 | 12.59 | 75.1 | 9.58 | 34.74 | 11.19 | 42.91 | 0.42 | 20.0 | 116.00 | 82.66 |
| 2018 (5) | 9.71 | -46.23 | -14.89 | 0 | 5.34 | 0 | 2.86 | -40.42 | -5.18 | 0 | 15.69 | 58.32 | 1.54 | 0 | 5.40 | 47.66 | 7.19 | -37.69 | 7.11 | -19.84 | 7.83 | 30.72 | 0.35 | 9.38 | 63.51 | -46.62 |
| 2017 (4) | 18.06 | -16.16 | -15.19 | 0 | -4.36 | 0 | 4.8 | 108.7 | 2.87 | 73.94 | 9.91 | -48.14 | -7.26 | 0 | 3.66 | -49.3 | 11.54 | -19.64 | 8.87 | 3.14 | 5.99 | -11.78 | 0.32 | 3.23 | 118.97 | -13.28 |
| 2016 (3) | 21.54 | -13.6 | -19.89 | 0 | -0.32 | 0 | 2.3 | -43.63 | 1.65 | -87.73 | 19.11 | 33.82 | -1.39 | 0 | 7.21 | 29.64 | 14.36 | 33.46 | 8.6 | 16.06 | 6.79 | -3.14 | 0.31 | -27.91 | 137.20 | -18.28 |
| 2015 (2) | 24.93 | 27.06 | -11.48 | 0 | 7.82 | 0 | 4.08 | 0 | 13.45 | 429.53 | 14.28 | 5.86 | 2.86 | 0 | 5.56 | -0.86 | 10.76 | 94.93 | 7.41 | 1.65 | 7.01 | 2.49 | 0.43 | 19.44 | 167.88 | 23.98 |
| 2014 (1) | 19.62 | 30.37 | -17.08 | 0 | -10.1 | 0 | -1.31 | 0 | 2.54 | 80.14 | 13.49 | 36.13 | -4.29 | 0 | 5.61 | 13.16 | 5.52 | 68.29 | 7.29 | 196.34 | 6.84 | -2.43 | 0.36 | 16.13 | 135.40 | -12.01 |
| 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) | 38.65 | 2.09 | 57.18 | -13.36 | -64.94 | -52.86 | 19.54 | 233.2 | 5821.21 | -6.54 | -230.54 | -212.76 | 25.29 | -15.02 | 59.56 | 9.87 | 85.18 | -19.1 | -3.27 | -105.66 | -192.37 | 5.90 | 74.65 | -28.5 | 24.16 | 14.77 | 43.3 | 16.71 | 17.18 | 54.58 | 5.12 | 2.81 | 21.33 | 0.21 | 16.67 | 50.0 | 175.36 | -10.05 | 8.18 |
| 23Q3 (19) | 37.86 | 239.25 | 26.71 | -8.1 | 5.92 | 44.63 | -14.67 | -67.85 | -872.11 | 5.01 | 125.99 | -48.77 | 29.76 | 1067.06 | 95.15 | 5.33 | -42.56 | -48.0 | -1.59 | -317.81 | 62.23 | 3.38 | -45.84 | -50.92 | 21.05 | 36.07 | 19.87 | 14.26 | 18.73 | 15.09 | 4.98 | 10.18 | 17.73 | 0.18 | 28.57 | 28.57 | 194.95 | 191.21 | 9.35 |
| 23Q2 (18) | 11.16 | -28.32 | -30.6 | -8.61 | 4.33 | 21.73 | -8.74 | -169.42 | -219.73 | -19.28 | -1257.75 | -289.95 | 2.55 | -61.19 | -49.8 | 9.28 | -23.24 | 24.23 | 0.73 | -77.12 | 119.78 | 6.24 | -38.91 | 14.98 | 15.47 | 14.42 | 1.24 | 12.01 | 19.27 | 9.58 | 4.52 | 5.85 | 10.78 | 0.14 | 7.69 | 0.0 | 66.95 | -37.78 | -36.8 |
| 23Q1 (17) | 15.57 | -36.68 | -12.82 | -9.0 | -2.97 | -19.05 | 12.59 | 3715.15 | 11.61 | -1.42 | -124.48 | -129.4 | 6.57 | -58.55 | -36.21 | 12.09 | -0.9 | 79.38 | 3.19 | -9.89 | 962.16 | 10.22 | 23.73 | 90.87 | 13.52 | -19.81 | 1.2 | 10.07 | -6.85 | 34.99 | 4.27 | 1.18 | 4.91 | 0.13 | -7.14 | -7.14 | 107.60 | -33.62 | -29.69 |
| 22Q4 (16) | 24.59 | -17.7 | 3062.65 | -8.74 | 40.26 | -81.33 | 0.33 | -82.63 | 132.04 | 5.8 | -40.7 | 310.91 | 15.85 | 3.93 | 380.53 | 12.2 | 19.02 | 138.75 | 3.54 | 184.09 | 3318.18 | 8.26 | 19.88 | 97.32 | 16.86 | -3.99 | 20.09 | 10.81 | -12.75 | 52.04 | 4.22 | -0.24 | 7.11 | 0.14 | 0.0 | -6.67 | 162.10 | -9.08 | 2287.32 |
| 22Q3 (15) | 29.88 | 85.82 | 155.17 | -14.63 | -33.0 | -90.25 | 1.9 | -73.97 | -55.08 | 9.78 | -3.65 | 202.79 | 15.25 | 200.2 | 279.35 | 10.25 | 37.22 | 169.74 | -4.21 | -14.09 | -10.79 | 6.89 | 26.9 | 113.37 | 17.56 | 14.92 | 45.12 | 12.39 | 13.05 | 45.08 | 4.23 | 3.68 | 11.32 | 0.14 | 0.0 | 0.0 | 178.28 | 68.3 | 90.0 |
| 22Q2 (14) | 16.08 | -9.97 | 88.51 | -11.0 | -45.5 | -130.13 | 7.3 | -35.28 | -38.76 | 10.15 | 110.14 | 246.42 | 5.08 | -50.68 | 35.47 | 7.47 | 10.83 | 115.27 | -3.69 | -897.3 | -183.85 | 5.43 | 1.4 | 99.4 | 15.28 | 14.37 | 12.6 | 10.96 | 46.92 | 37.86 | 4.08 | 0.25 | 8.8 | 0.14 | 0.0 | 0.0 | 105.93 | -30.78 | 47.03 |
| 22Q1 (13) | 17.86 | 2251.81 | 98.44 | -7.56 | -56.85 | -75.41 | 11.28 | 1195.15 | 418.64 | 4.83 | 275.64 | 4125.0 | 10.3 | 282.3 | 119.62 | 6.74 | 31.9 | 104.86 | -0.37 | -236.36 | 21.28 | 5.35 | 27.92 | 72.42 | 13.36 | -4.84 | 56.07 | 7.46 | 4.92 | 37.89 | 4.07 | 3.3 | 10.6 | 0.14 | -6.67 | -17.65 | 153.04 | 2165.14 | 57.46 |
| 21Q4 (12) | -0.83 | -107.09 | -106.21 | -4.82 | 37.32 | 2.63 | -1.03 | -124.35 | 61.13 | -2.75 | -185.14 | -36.82 | -5.65 | -240.55 | -167.1 | 5.11 | 34.47 | -53.76 | -0.11 | 97.11 | -102.73 | 4.18 | 29.63 | -60.14 | 14.04 | 16.03 | 32.45 | 7.11 | -16.74 | 38.33 | 3.94 | 3.68 | 21.98 | 0.15 | 7.14 | 0.0 | -7.41 | -107.9 | -104.72 |
| 21Q3 (11) | 11.71 | 37.28 | -30.26 | -7.69 | -60.88 | -24.64 | 4.23 | -64.51 | 300.47 | 3.23 | 10.24 | 772.97 | 4.02 | 7.2 | -62.15 | 3.8 | 9.51 | -32.02 | -3.8 | -192.31 | -475.76 | 3.23 | 18.59 | -41.98 | 12.1 | -10.83 | 24.23 | 8.54 | 7.42 | 33.44 | 3.8 | 1.33 | 28.38 | 0.14 | 0.0 | 0.0 | 93.83 | 30.24 | -46.91 |
| 21Q2 (10) | 8.53 | -5.22 | 395.16 | -4.78 | -10.9 | 30.52 | 11.92 | 436.72 | 85.09 | 2.93 | 2541.67 | 125.38 | 3.75 | -20.04 | 138.38 | 3.47 | 5.47 | -35.38 | -1.3 | -176.6 | 5.11 | 2.72 | -12.32 | -41.18 | 13.57 | 58.53 | 42.54 | 7.95 | 46.95 | 40.21 | 3.75 | 1.9 | 33.93 | 0.14 | -17.65 | 7.69 | 72.04 | -25.87 | 314.39 |
| 21Q1 (9) | 9.0 | -32.69 | -58.0 | -4.31 | 12.93 | -21.41 | -3.54 | -33.58 | -298.88 | -0.12 | 94.03 | -112.24 | 4.69 | -44.3 | -73.77 | 3.29 | -70.23 | 58.94 | -0.47 | -111.66 | 60.5 | 3.10 | -70.43 | 12.27 | 8.56 | -19.25 | 231.78 | 5.41 | 5.25 | 178.87 | 3.68 | 13.93 | 28.67 | 0.17 | 13.33 | 70.0 | 97.19 | -38.06 | -77.78 |
| 20Q4 (8) | 13.37 | -20.37 | 2.85 | -4.95 | 19.77 | 26.99 | -2.65 | -25.59 | -148.98 | -2.01 | -643.24 | -255.81 | 8.42 | -20.72 | 35.37 | 11.05 | 97.67 | 108.49 | 4.03 | 710.61 | 783.05 | 10.50 | 88.7 | 102.45 | 10.6 | 8.83 | 102.29 | 5.14 | -19.69 | 78.47 | 3.23 | 9.12 | 9.12 | 0.15 | 7.14 | 50.0 | 156.92 | -11.21 | -28.3 |
| 20Q3 (7) | 16.79 | 680.97 | 923.78 | -6.17 | 10.32 | -311.33 | -2.11 | -132.76 | -298.11 | 0.37 | -71.54 | -82.87 | 10.62 | 208.7 | 7485.71 | 5.59 | 4.1 | 10.69 | -0.66 | 51.82 | -118.49 | 5.56 | 20.23 | 9.23 | 9.74 | 2.31 | 194.26 | 6.4 | 12.87 | 147.1 | 2.96 | 5.71 | 6.09 | 0.14 | 7.69 | 27.27 | 176.74 | 625.93 | 491.64 |
| 20Q2 (6) | -2.89 | -113.49 | -238.28 | -6.88 | -93.8 | -34.38 | 6.44 | 261.8 | 172.88 | 1.3 | 32.65 | 27.45 | -9.77 | -154.64 | -222.44 | 5.37 | 159.42 | 51.27 | -1.37 | -15.13 | 9.27 | 4.63 | 67.37 | 23.62 | 9.52 | 268.99 | 359.9 | 5.67 | 192.27 | 145.45 | 2.8 | -2.1 | 0.72 | 0.13 | 30.0 | 18.18 | -33.60 | -107.68 | -183.61 |
| 20Q1 (5) | 21.43 | 64.85 | 172.99 | -3.55 | 47.64 | 3.27 | 1.78 | -67.1 | 22.76 | 0.98 | -24.03 | -75.92 | 17.88 | 187.46 | 327.75 | 2.07 | -60.94 | -23.33 | -1.19 | -101.69 | -36.78 | 2.76 | -46.68 | -29.2 | 2.58 | -50.76 | 30.3 | 1.94 | -32.64 | 7.78 | 2.86 | -3.38 | 7.12 | 0.1 | 0.0 | 0.0 | 437.35 | 99.83 | 154.61 |
| 19Q4 (4) | 13.0 | 692.68 | 0.0 | -6.78 | -352.0 | 0.0 | 5.41 | 1120.75 | 0.0 | 1.29 | -40.28 | 0.0 | 6.22 | 4342.86 | 0.0 | 5.3 | 4.95 | 0.0 | -0.59 | -116.53 | 0.0 | 5.19 | 1.81 | 0.0 | 5.24 | 58.31 | 0.0 | 2.88 | 11.2 | 0.0 | 2.96 | 6.09 | 0.0 | 0.1 | -9.09 | 0.0 | 218.86 | 632.63 | 0.0 |
| 19Q3 (3) | 1.64 | -21.53 | 0.0 | -1.5 | 70.7 | 0.0 | -0.53 | -122.46 | 0.0 | 2.16 | 111.76 | 0.0 | 0.14 | 104.62 | 0.0 | 5.05 | 42.25 | 0.0 | 3.57 | 336.42 | 0.0 | 5.09 | 36.07 | 0.0 | 3.31 | 59.9 | 0.0 | 2.59 | 12.12 | 0.0 | 2.79 | 0.36 | 0.0 | 0.11 | 0.0 | 0.0 | 29.87 | -25.68 | 0.0 |
| 19Q2 (2) | 2.09 | -73.38 | 0.0 | -5.12 | -39.51 | 0.0 | 2.36 | 62.76 | 0.0 | 1.02 | -74.94 | 0.0 | -3.03 | -172.49 | 0.0 | 3.55 | 31.48 | 0.0 | -1.51 | -73.56 | 0.0 | 3.74 | -4.15 | 0.0 | 2.07 | 4.55 | 0.0 | 2.31 | 28.33 | 0.0 | 2.78 | 4.12 | 0.0 | 0.11 | 10.0 | 0.0 | 40.19 | -76.6 | 0.0 |
| 19Q1 (1) | 7.85 | 0.0 | 0.0 | -3.67 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 4.07 | 0.0 | 0.0 | 4.18 | 0.0 | 0.0 | 2.7 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | 3.91 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 171.77 | 0.0 | 0.0 |
