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) | 309.0 | -49.41 | -210.99 | 0 | -180.6 | 0 | -27.05 | 0 | 98.01 | -64.6 | 229.38 | -28.48 | 21.79 | 72533.33 | 22.05 | -3.42 | 89.2 | -76.63 | 119.8 | -59.55 | 146.43 | 28.55 | 4.54 | 35.12 | 114.12 | -22.75 |
| 2022 (9) | 610.82 | 42.19 | -333.96 | 0 | -48.31 | 0 | 1.66 | 0 | 276.86 | 49.65 | 320.73 | 38.44 | 0.03 | -97.89 | 22.83 | 3.04 | 381.72 | 189.84 | 296.19 | 124.01 | 113.91 | 19.83 | 3.36 | 24.91 | 147.73 | -20.91 |
| 2021 (8) | 429.57 | 136.5 | -244.56 | 0 | -39.84 | 0 | -33.31 | 0 | 185.01 | 353.79 | 231.67 | 59.22 | 1.42 | 0 | 22.16 | 33.84 | 131.7 | 227.86 | 132.22 | 142.07 | 95.06 | 9.09 | 2.69 | 88.11 | 186.79 | 47.25 |
| 2020 (7) | 181.64 | 76.74 | -140.87 | 0 | -11.45 | 0 | 36.37 | 4080.46 | 40.77 | 0 | 145.5 | 32.15 | -3.49 | 0 | 16.55 | 24.1 | 40.17 | 15.0 | 54.62 | 67.55 | 87.14 | 3.79 | 1.43 | 11.72 | 126.85 | 45.45 |
| 2019 (6) | 102.77 | -24.07 | -115.85 | 0 | -8.91 | 0 | 0.87 | -65.34 | -13.08 | 0 | 110.1 | 24.38 | 0.49 | -36.36 | 13.34 | 14.13 | 34.93 | 151.29 | 32.6 | 91.2 | 83.96 | 0.93 | 1.28 | -14.09 | 87.21 | -34.45 |
| 2018 (5) | 135.35 | 137.54 | -89.82 | 0 | -31.49 | 0 | 2.51 | 0 | 45.53 | 0 | 88.52 | -13.57 | 0.77 | 0 | 11.69 | -25.83 | 13.9 | 0 | 17.05 | 311.84 | 83.19 | 4.63 | 1.49 | 0.0 | 133.05 | 98.8 |
| 2017 (4) | 56.98 | -36.16 | -103.96 | 0 | 43.29 | 0 | -1.67 | 0 | -46.98 | 0 | 102.42 | 117.04 | -0.5 | 0 | 15.76 | 109.17 | -0.1 | 0 | 4.14 | 3350.0 | 79.51 | -5.53 | 1.49 | 46.08 | 66.93 | -36.04 |
| 2016 (3) | 89.25 | -12.87 | -47.15 | 0 | -54.06 | 0 | 0.04 | -98.06 | 42.1 | 219.18 | 47.19 | -48.44 | -0.22 | 0 | 7.53 | -46.78 | 3.41 | 33.2 | 0.12 | -95.83 | 84.16 | 2.85 | 1.02 | 14.61 | 104.63 | -12.56 |
| 2015 (2) | 102.43 | 54.66 | -89.24 | 0 | -2.1 | 0 | 2.06 | 0 | 13.19 | 0 | 91.52 | -10.96 | 0 | 0 | 14.16 | -14.95 | 2.56 | -75.73 | 2.88 | -42.05 | 81.83 | 2.38 | 0.89 | 27.14 | 119.66 | 54.66 |
| 2014 (1) | 66.23 | -26.43 | -102.82 | 0 | 9.25 | 0 | -0.1 | 0 | -36.59 | 0 | 102.79 | -0.68 | 0 | 0 | 16.64 | -3.6 | 10.55 | -31.27 | 4.97 | -57.63 | 79.93 | 0.08 | 0.7 | 25.0 | 77.37 | -20.79 |
| 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) | 70.39 | 84.56 | -51.2 | -46.17 | 20.96 | 51.85 | 2.5 | 102.11 | -59.68 | -20.18 | -2446.51 | -6206.25 | 24.22 | 219.49 | -49.91 | 60.89 | -5.2 | -23.96 | 16.9 | 0 | 56233.33 | 23.70 | -2.04 | 8.6 | 13.9 | -38.71 | -85.52 | 29.07 | 12.28 | -60.5 | 38.37 | 2.46 | 21.12 | 1.17 | 3.54 | 12.5 | 102.59 | 73.42 | -24.38 |
| 23Q3 (19) | 38.14 | -35.38 | -80.14 | -58.41 | 10.01 | 18.81 | -118.75 | -355.33 | -128.94 | 0.86 | -27.12 | -69.5 | -20.27 | -244.14 | -116.88 | 64.23 | 35.88 | -9.74 | 0 | 0 | 0 | 24.20 | 29.17 | 27.35 | 22.68 | -3.78 | -79.45 | 25.89 | 8.37 | -69.76 | 37.45 | 3.97 | 29.72 | 1.13 | 1.8 | 32.94 | 59.16 | -38.84 | -64.47 |
| 23Q2 (18) | 59.02 | -58.28 | -54.79 | -64.91 | -56.41 | 28.42 | -26.08 | 31.83 | -926.77 | 1.18 | 113.24 | 26.88 | -5.89 | -105.89 | -114.77 | 47.27 | -17.06 | -50.54 | 0 | -100.0 | 0 | 18.73 | -12.68 | -30.15 | 23.57 | -18.86 | -77.23 | 23.89 | -41.66 | -70.25 | 36.02 | 4.13 | 31.89 | 1.11 | -0.89 | 40.51 | 96.72 | -47.58 | -19.69 |
| 23Q1 (17) | 141.45 | -1.93 | -1.76 | -41.5 | 56.72 | 45.0 | -38.26 | -717.1 | -38160.0 | -8.91 | -2684.38 | -403.39 | 99.95 | 106.72 | 45.83 | 56.99 | -28.83 | -22.9 | 4.89 | 16200.0 | 0 | 21.45 | -1.71 | -10.87 | 29.05 | -69.74 | -59.59 | 40.95 | -44.36 | -27.74 | 34.59 | 9.19 | 32.83 | 1.12 | 7.69 | 64.71 | 184.52 | 36.01 | 6.86 |
| 22Q4 (16) | 144.24 | -24.89 | -41.51 | -95.89 | -33.29 | -28.57 | 6.2 | 111.95 | 138.11 | -0.32 | -111.35 | 91.96 | 48.35 | -59.74 | -71.89 | 80.08 | 12.54 | 17.42 | 0.03 | 0 | 0 | 21.83 | 14.88 | -2.19 | 95.99 | -13.01 | 67.87 | 73.6 | -14.04 | 47.32 | 31.68 | 9.73 | 24.68 | 1.04 | 22.35 | 9.47 | 135.67 | -18.51 | -58.01 |
| 22Q3 (15) | 192.03 | 47.08 | 64.69 | -71.94 | 20.67 | -30.75 | -51.87 | -1942.13 | -0.33 | 2.82 | 203.23 | 128.12 | 120.09 | 201.13 | 95.01 | 71.16 | -25.54 | 26.89 | 0 | 0 | -100.0 | 19.00 | -29.16 | -4.65 | 110.34 | 6.61 | 164.35 | 85.62 | 6.63 | 103.13 | 28.87 | 5.71 | 15.8 | 0.85 | 7.59 | 18.06 | 166.49 | 38.23 | -3.19 |
| 22Q2 (14) | 130.56 | -9.33 | 325.69 | -90.68 | -20.19 | -58.48 | -2.54 | -2440.0 | -110.51 | 0.93 | 152.54 | 107.46 | 39.88 | -41.81 | 250.21 | 95.57 | 29.29 | 74.05 | 0 | 0 | 0 | 26.82 | 11.42 | 17.37 | 103.5 | 43.97 | 406.36 | 80.3 | 41.7 | 339.28 | 27.31 | 4.88 | 21.11 | 0.79 | 16.18 | 49.06 | 120.44 | -30.25 | 62.42 |
| 22Q1 (13) | 143.99 | -41.61 | 303.33 | -75.45 | -1.17 | -30.67 | -0.1 | 99.39 | -102.53 | -1.77 | 55.53 | 74.12 | 68.54 | -60.15 | 410.98 | 73.92 | 8.39 | 40.83 | 0 | 0 | 0 | 24.07 | 7.87 | 0.07 | 71.89 | 25.73 | 482.58 | 56.67 | 13.43 | 159.6 | 26.04 | 2.48 | 17.46 | 0.68 | -28.42 | 38.78 | 172.67 | -46.56 | 115.19 |
| 21Q4 (12) | 246.59 | 111.48 | 185.5 | -74.58 | -35.55 | -40.8 | -16.27 | 68.53 | 45.87 | -3.98 | 60.32 | -111.02 | 172.01 | 179.33 | 415.0 | 68.2 | 21.61 | 42.17 | 0 | -100.0 | 100.0 | 22.31 | 11.99 | 5.02 | 57.18 | 36.99 | 711.06 | 49.96 | 18.53 | 143.83 | 25.41 | 1.93 | 13.39 | 0.95 | 31.94 | 137.5 | 323.10 | 87.87 | 61.98 |
| 21Q3 (11) | 116.6 | 280.18 | 289.84 | -55.02 | 3.84 | -54.55 | -51.7 | -313.9 | -1986.86 | -10.03 | 19.5 | -6586.67 | 61.58 | 331.94 | 1182.25 | 56.08 | 2.13 | 57.93 | 1.42 | 0 | 0 | 19.93 | -12.8 | 29.28 | 41.74 | 104.21 | 266.78 | 42.15 | 130.58 | 164.26 | 24.93 | 10.55 | 13.58 | 0.72 | 35.85 | 94.59 | 171.98 | 131.92 | 120.04 |
| 21Q2 (10) | 30.67 | -14.09 | -1.79 | -57.22 | 0.9 | -95.56 | 24.17 | 510.35 | 293.65 | -12.46 | -82.16 | -289.38 | -26.55 | -20.46 | -1447.72 | 54.91 | 4.61 | 79.15 | 0 | 0 | 0 | 22.85 | -5.0 | 61.85 | 20.44 | 65.64 | 54.73 | 18.28 | -16.26 | 27.3 | 22.55 | 1.71 | 5.13 | 0.53 | 8.16 | 47.22 | 74.15 | -7.59 | -14.12 |
| 21Q1 (9) | 35.7 | -58.67 | 4.6 | -57.74 | -9.01 | -150.5 | 3.96 | 113.17 | -59.34 | -6.84 | -118.93 | -290.53 | -22.04 | -165.99 | -298.92 | 52.49 | 9.42 | 67.27 | 0 | 100.0 | 0 | 24.05 | 13.2 | 57.64 | 12.34 | 75.04 | 44.67 | 21.83 | 6.54 | 471.47 | 22.17 | -1.07 | 3.99 | 0.49 | 22.5 | 58.06 | 80.24 | -59.77 | -40.16 |
| 20Q4 (8) | 86.37 | 188.77 | 383.05 | -52.97 | -48.79 | -105.23 | -30.06 | -1197.08 | -1088.14 | 36.13 | 24186.67 | 4114.44 | 33.4 | 686.99 | 521.19 | 47.97 | 35.09 | 115.4 | -3.49 | 0 | -3590.0 | 21.25 | 37.85 | 115.35 | 7.05 | -38.05 | -37.33 | 20.49 | 28.46 | 89.72 | 22.41 | 2.1 | 7.53 | 0.4 | 8.11 | 21.21 | 199.47 | 155.22 | 256.66 |
| 20Q3 (7) | 29.91 | -4.23 | -14.91 | -35.6 | -21.67 | -24.3 | 2.74 | -55.37 | 124.08 | -0.15 | 95.31 | -475.0 | -5.69 | -388.83 | -187.4 | 35.51 | 15.86 | 21.57 | 0 | 0 | -100.0 | 15.41 | 9.17 | 21.09 | 11.38 | -13.85 | -21.03 | 15.95 | 11.07 | 26.49 | 21.95 | 2.33 | 4.62 | 0.37 | 2.78 | 15.62 | 78.16 | -9.48 | -24.6 |
| 20Q2 (6) | 31.23 | -8.5 | -19.57 | -29.26 | -26.94 | -5.25 | 6.14 | -36.96 | -5.68 | -3.2 | -189.14 | -326.95 | 1.97 | -82.22 | -82.14 | 30.65 | -2.33 | 28.62 | 0 | 0 | 100.0 | 14.12 | -7.47 | 16.95 | 13.21 | 54.87 | 87.64 | 14.36 | 275.92 | 168.91 | 21.45 | 0.61 | 2.0 | 0.36 | 16.13 | 12.5 | 86.34 | -35.62 | -40.65 |
| 20Q1 (5) | 34.13 | 90.88 | 212.83 | -23.05 | 10.69 | 31.4 | 9.74 | 484.98 | 762.59 | 3.59 | 498.89 | 6083.33 | 11.08 | 239.72 | 148.83 | 31.38 | 40.91 | -9.8 | 0 | -100.0 | -100.0 | 15.26 | 54.64 | -24.25 | 8.53 | -24.18 | 284.23 | 3.82 | -64.63 | -0.78 | 21.32 | 2.3 | 0.99 | 0.31 | -6.06 | 3.33 | 134.11 | 139.79 | 210.5 |
| 19Q4 (4) | 17.88 | -49.13 | 0.0 | -25.81 | 9.88 | 0.0 | -2.53 | 77.77 | 0.0 | -0.9 | -2350.0 | 0.0 | -7.93 | -221.81 | 0.0 | 22.27 | -23.76 | 0.0 | 0.1 | 42.86 | 0.0 | 9.87 | -22.49 | 0.0 | 11.25 | -21.93 | 0.0 | 10.8 | -14.35 | 0.0 | 20.84 | -0.67 | 0.0 | 0.33 | 3.12 | 0.0 | 55.93 | -46.05 | 0.0 |
| 19Q3 (3) | 35.15 | -9.48 | 0.0 | -28.64 | -3.02 | 0.0 | -11.38 | -274.81 | 0.0 | 0.04 | -97.16 | 0.0 | 6.51 | -40.98 | 0.0 | 29.21 | 22.58 | 0.0 | 0.07 | 115.91 | 0.0 | 12.73 | 5.44 | 0.0 | 14.41 | 104.69 | 0.0 | 12.61 | 136.14 | 0.0 | 20.98 | -0.24 | 0.0 | 0.32 | 0.0 | 0.0 | 103.66 | -28.75 | 0.0 |
| 19Q2 (2) | 38.83 | 255.91 | 0.0 | -27.8 | 17.26 | 0.0 | 6.51 | 542.86 | 0.0 | 1.41 | 2450.0 | 0.0 | 11.03 | 148.61 | 0.0 | 23.83 | -31.5 | 0.0 | -0.44 | -151.16 | 0.0 | 12.07 | -40.07 | 0.0 | 7.04 | 217.12 | 0.0 | 5.34 | 38.7 | 0.0 | 21.03 | -0.38 | 0.0 | 0.32 | 6.67 | 0.0 | 145.49 | 236.84 | 0.0 |
| 19Q1 (1) | 10.91 | 0.0 | 0.0 | -33.6 | 0.0 | 0.0 | -1.47 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -22.69 | 0.0 | 0.0 | 34.79 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 20.14 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 21.11 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 43.19 | 0.0 | 0.0 |
