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) | 290.58 | -1.75 | -70.73 | 0 | -236.73 | 0 | -17.23 | 0 | 219.85 | 22.51 | 87.53 | -13.98 | 9.38 | 16.81 | 4.77 | -19.2 | 175.45 | 3.86 | 122.74 | 11.32 | 133.21 | 4.79 | 63.39 | 3.95 | 90.99 | -8.21 |
| 2022 (9) | 295.77 | -2.05 | -116.32 | 0 | -184.13 | 0 | -15.99 | 0 | 179.45 | -12.71 | 101.75 | -6.44 | 8.03 | -62.16 | 5.91 | -15.18 | 168.93 | 5.23 | 110.26 | 0.35 | 127.12 | 3.46 | 60.98 | -1.49 | 99.13 | -3.27 |
| 2021 (8) | 301.96 | -4.87 | -96.38 | 0 | -159.32 | 0 | -16.17 | 0 | 205.58 | 0 | 108.75 | -3.79 | 21.22 | 0 | 6.97 | -18.12 | 160.53 | -0.02 | 109.88 | -2.65 | 122.87 | 10.63 | 61.9 | 5.18 | 102.48 | -8.71 |
| 2020 (7) | 317.43 | 5.05 | -393.21 | 0 | 96.91 | 0 | -8.22 | 0 | -75.78 | 0 | 113.03 | 65.1 | -0.26 | 0 | 8.51 | 54.62 | 160.56 | -6.61 | 112.87 | -9.57 | 111.06 | -12.94 | 58.85 | -0.66 | 112.25 | 15.76 |
| 2019 (6) | 302.16 | 1.48 | -83.73 | 0 | -206.74 | 0 | -9.57 | 0 | 218.43 | -9.93 | 68.46 | -15.79 | -0.15 | 0 | 5.50 | -19.64 | 171.93 | -5.34 | 124.81 | -8.51 | 127.56 | 28.8 | 59.24 | -15.98 | 96.97 | -0.36 |
| 2018 (5) | 297.76 | -1.79 | -55.26 | 0 | -233.8 | 0 | -29.91 | 0 | 242.5 | 91.73 | 81.3 | -13.67 | 4.91 | 0 | 6.85 | -14.8 | 181.62 | -4.87 | 136.42 | -3.88 | 99.04 | -3.79 | 70.51 | 107.69 | 97.32 | -10.51 |
| 2017 (4) | 303.2 | -4.74 | -176.72 | 0 | -137.17 | 0 | -3.06 | 0 | 126.48 | -37.7 | 94.17 | -7.8 | 0 | 0 | 8.04 | -8.22 | 190.92 | -4.64 | 141.92 | -7.36 | 102.94 | -3.34 | 33.95 | 6.03 | 108.75 | -0.33 |
| 2016 (3) | 318.3 | 23.34 | -115.28 | 0 | -211.71 | 0 | 5.57 | 0 | 203.02 | 91.06 | 102.14 | -13.98 | 0 | 0 | 8.76 | -14.35 | 200.2 | 6.67 | 153.2 | -2.33 | 106.5 | 0.7 | 32.02 | 8.91 | 109.11 | 23.47 |
| 2015 (2) | 258.06 | -8.94 | -151.8 | 0 | -99.49 | 0 | -2.0 | 0 | 106.26 | 22.5 | 118.74 | -14.42 | 0 | 0 | 10.22 | -17.01 | 187.69 | -4.78 | 156.86 | 4.53 | 105.76 | 8.78 | 29.4 | 57.14 | 88.37 | -17.06 |
| 2014 (1) | 283.39 | 14.12 | -196.65 | 0 | -87.36 | 0 | 4.06 | 59.22 | 86.74 | 0 | 138.74 | 17.29 | -0.04 | 0 | 12.32 | 12.9 | 197.12 | -6.45 | 150.06 | -3.7 | 97.22 | 10.88 | 18.71 | 51.62 | 106.54 | 9.77 |
| 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) | 76.86 | -2.14 | -6.22 | 5.07 | 117.4 | 124.66 | -61.38 | -23.1 | -104.8 | -4.19 | -19.37 | 0.95 | 81.93 | 65.85 | 33.44 | 21.42 | -2.01 | 21.91 | 7.81 | 969.86 | 2903.85 | 4.00 | -21.05 | 15.09 | 44.77 | 4.16 | 3.56 | 35.86 | 22.06 | 45.18 | 36.33 | 11.65 | 14.39 | 17.38 | 12.49 | 13.89 | 85.81 | -15.47 | -24.91 |
| 23Q3 (19) | 78.54 | -9.82 | 11.74 | -29.14 | -41.46 | -54.51 | -49.86 | 48.46 | 42.19 | -3.51 | 36.53 | 25.79 | 49.4 | -25.7 | -3.95 | 21.86 | 6.63 | -11.43 | 0.73 | 2533.33 | -89.76 | 5.06 | 7.52 | -17.0 | 42.98 | -4.06 | 5.42 | 29.38 | -3.2 | 3.49 | 32.54 | 0.74 | 2.62 | 15.45 | 0.72 | 1.31 | 101.51 | -9.09 | 8.82 |
| 23Q2 (18) | 87.09 | 81.14 | 12.64 | -20.6 | 20.98 | 55.84 | -96.74 | -236.37 | -296.64 | -5.53 | -37.91 | -35.87 | 66.49 | 202.09 | 116.79 | 20.5 | -13.65 | -45.22 | -0.03 | -103.49 | -104.48 | 4.71 | -14.7 | -47.98 | 44.8 | 4.43 | 2.03 | 30.35 | 11.79 | 1.37 | 32.3 | 0.84 | 0.75 | 15.34 | 0.79 | 1.05 | 111.67 | 72.8 | 11.47 |
| 23Q1 (17) | 48.08 | -41.34 | -27.37 | -26.07 | -26.8 | 13.79 | -28.76 | 4.04 | 33.92 | -4.01 | 5.2 | -35.47 | 22.01 | -64.15 | -38.79 | 23.74 | 35.12 | 7.47 | 0.86 | 230.77 | 2966.67 | 5.52 | 58.95 | -0.59 | 42.9 | -0.76 | 4.58 | 27.15 | 9.92 | -0.29 | 32.03 | 0.85 | 1.39 | 15.22 | -0.26 | -0.39 | 64.62 | -43.45 | -27.66 |
| 22Q4 (16) | 81.96 | 16.6 | 9.08 | -20.56 | -9.01 | -1261.59 | -29.97 | 65.25 | 35.23 | -4.23 | 10.57 | 54.42 | 61.4 | 19.39 | -16.61 | 17.57 | -28.81 | -3.73 | 0.26 | -96.35 | -98.79 | 3.47 | -43.07 | -14.41 | 43.23 | 6.03 | 9.78 | 24.7 | -13.0 | -0.32 | 31.76 | 0.16 | 0.79 | 15.26 | 0.07 | -1.04 | 114.28 | 22.5 | 9.06 |
| 22Q3 (15) | 70.29 | -9.09 | 5.54 | -18.86 | 59.57 | 49.8 | -86.25 | -253.63 | -43.99 | -4.73 | -16.22 | -354.3 | 51.43 | 67.69 | 77.16 | 24.68 | -34.05 | -15.45 | 7.13 | 964.18 | 4556.25 | 6.10 | -32.61 | -21.88 | 40.77 | -7.15 | -3.34 | 28.39 | -5.18 | 0.07 | 31.71 | -1.09 | 3.39 | 15.25 | 0.46 | -1.36 | 93.28 | -6.88 | 4.35 |
| 22Q2 (14) | 77.32 | 16.8 | -22.87 | -46.65 | -54.27 | -37.37 | -24.39 | 43.96 | -9.32 | -4.07 | -37.5 | 26.53 | 30.67 | -14.71 | -53.73 | 37.42 | 69.4 | 13.19 | 0.67 | 2333.33 | 1775.0 | 9.05 | 63.0 | 5.17 | 43.91 | 7.05 | 3.15 | 29.94 | 9.95 | 5.42 | 32.06 | 1.49 | 5.25 | 15.18 | -0.65 | -1.87 | 100.18 | 12.14 | -25.72 |
| 22Q1 (13) | 66.2 | -11.9 | 10.41 | -30.24 | -1902.65 | -29.56 | -43.52 | 5.94 | -41.12 | -2.96 | 68.1 | 7.5 | 35.96 | -51.16 | -1.8 | 22.09 | 21.04 | -21.83 | -0.03 | -100.14 | 66.67 | 5.55 | 36.85 | -30.62 | 41.02 | 4.16 | 12.69 | 27.23 | 9.89 | -3.88 | 31.59 | 0.25 | 4.5 | 15.28 | -0.91 | -1.74 | 89.34 | -14.74 | 10.42 |
| 21Q4 (12) | 75.14 | 12.82 | -13.9 | -1.51 | 95.98 | 97.2 | -46.27 | 22.75 | -53.62 | -9.28 | -598.92 | -46500.0 | 73.63 | 153.63 | 121.18 | 18.25 | -37.48 | -71.03 | 21.5 | 13537.5 | 215100.0 | 4.06 | -48.04 | -75.25 | 39.38 | -6.64 | 9.42 | 24.78 | -12.65 | 17.72 | 31.51 | 2.74 | 8.66 | 15.42 | -0.26 | -4.16 | 104.78 | 17.21 | -20.59 |
| 21Q3 (11) | 66.6 | -33.57 | 5.56 | -37.57 | -10.63 | -533.56 | -59.9 | -168.49 | -71.29 | 1.86 | 133.57 | 203.91 | 29.03 | -56.21 | -49.21 | 29.19 | -11.71 | 81.08 | -0.16 | -300.0 | -300.0 | 7.81 | -9.27 | 51.31 | 42.18 | -0.92 | 9.76 | 28.37 | -0.11 | 0.64 | 30.67 | 0.69 | 12.22 | 15.46 | -0.06 | -4.92 | 89.40 | -33.72 | 1.71 |
| 21Q2 (10) | 100.25 | 67.19 | 34.19 | -33.96 | -45.5 | -120.81 | -22.31 | 27.66 | 67.17 | -5.54 | -73.12 | -142.98 | 66.29 | 81.02 | 11.73 | 33.06 | 16.99 | 79.97 | -0.04 | 55.56 | 63.64 | 8.60 | 7.52 | 46.81 | 42.57 | 16.95 | 3.0 | 28.4 | 0.25 | -6.82 | 30.46 | 0.76 | 12.48 | 15.47 | -0.51 | 17.73 | 134.87 | 66.7 | 27.63 |
| 21Q1 (9) | 59.96 | -31.29 | -35.07 | -23.34 | 56.76 | 92.66 | -30.84 | -2.39 | -113.41 | -3.2 | -16100.0 | 33.47 | 36.62 | 10.0 | 116.24 | 28.26 | -55.14 | 81.74 | -0.09 | -800.0 | 10.0 | 8.00 | -51.18 | 63.93 | 36.4 | 1.14 | -18.79 | 28.33 | 34.58 | -14.54 | 30.23 | 4.24 | 9.29 | 15.55 | -3.36 | 16.39 | 80.91 | -38.68 | -35.02 |
| 20Q4 (8) | 87.27 | 38.33 | 203.23 | -53.98 | -810.29 | -87.37 | -30.12 | 13.87 | 30.85 | 0.02 | 101.12 | 100.32 | 33.29 | -41.76 | 111066.67 | 62.99 | 290.76 | 310.09 | -0.01 | 75.0 | -150.0 | 16.39 | 217.73 | 264.03 | 35.99 | -6.35 | -17.51 | 21.05 | -25.33 | -28.67 | 29.0 | 6.11 | -4.35 | 16.09 | -1.05 | 15.67 | 131.95 | 50.12 | 238.08 |
| 20Q3 (7) | 63.09 | -15.55 | -46.66 | -5.93 | 61.44 | 70.82 | -34.97 | 48.54 | 1.3 | -1.79 | 21.49 | 64.41 | 57.16 | -3.66 | -41.64 | 16.12 | -12.25 | -22.09 | -0.04 | 63.64 | -100.0 | 5.16 | -11.97 | -23.13 | 38.43 | -7.02 | -10.13 | 28.19 | -7.51 | -13.34 | 27.33 | 0.92 | -13.7 | 16.26 | 23.74 | 12.06 | 87.89 | -16.82 | -41.51 |
| 20Q2 (6) | 74.71 | -19.1 | 5.72 | -15.38 | 95.16 | -11.94 | -67.95 | -129.55 | -0.59 | -2.28 | 52.6 | -158.02 | 59.33 | 126.3 | 4.22 | 18.37 | 18.14 | 41.74 | -0.11 | -10.0 | 26.67 | 5.86 | 20.06 | 33.93 | 41.33 | -7.79 | -4.46 | 30.48 | -8.05 | -4.93 | 27.08 | -2.1 | -16.39 | 13.14 | -1.65 | -13.21 | 105.67 | -15.13 | 19.01 |
| 20Q1 (5) | 92.35 | 220.88 | 9.35 | -317.91 | -1003.47 | -1423.29 | 229.95 | 627.89 | 481.91 | -4.81 | 22.42 | -110.96 | -225.56 | -751766.67 | -454.77 | 15.55 | 1.24 | -20.05 | -0.1 | -600.0 | 0 | 4.88 | 8.4 | -25.02 | 44.82 | 2.73 | 6.01 | 33.15 | 12.33 | 7.95 | 27.66 | -8.77 | -16.64 | 13.36 | -3.95 | -14.8 | 124.51 | 219.02 | 17.32 |
| 19Q4 (4) | 28.78 | -75.67 | 0.0 | -28.81 | -41.78 | 0.0 | -43.56 | -22.95 | 0.0 | -6.2 | -23.26 | 0.0 | -0.03 | -100.03 | 0.0 | 15.36 | -25.76 | 0.0 | 0.02 | 200.0 | 0.0 | 4.50 | -32.9 | 0.0 | 43.63 | 2.03 | 0.0 | 29.51 | -9.28 | 0.0 | 30.32 | -4.26 | 0.0 | 13.91 | -4.14 | 0.0 | 39.03 | -74.03 | 0.0 |
| 19Q3 (3) | 118.27 | 67.36 | 0.0 | -20.32 | -47.89 | 0.0 | -35.43 | 47.55 | 0.0 | -5.03 | -227.99 | 0.0 | 97.95 | 72.05 | 0.0 | 20.69 | 59.65 | 0.0 | -0.02 | 86.67 | 0.0 | 6.71 | 53.37 | 0.0 | 42.76 | -1.16 | 0.0 | 32.53 | 1.47 | 0.0 | 31.67 | -2.22 | 0.0 | 14.51 | -4.16 | 0.0 | 150.26 | 69.23 | 0.0 |
| 19Q2 (2) | 70.67 | -16.32 | 0.0 | -13.74 | 34.16 | 0.0 | -67.55 | -12.19 | 0.0 | 3.93 | 272.37 | 0.0 | 56.93 | -10.46 | 0.0 | 12.96 | -33.37 | 0.0 | -0.15 | 0 | 0.0 | 4.38 | -32.79 | 0.0 | 43.26 | 2.32 | 0.0 | 32.06 | 4.4 | 0.0 | 32.39 | -2.38 | 0.0 | 15.14 | -3.44 | 0.0 | 88.79 | -16.34 | 0.0 |
| 19Q1 (1) | 84.45 | 0.0 | 0.0 | -20.87 | 0.0 | 0.0 | -60.21 | 0.0 | 0.0 | -2.28 | 0.0 | 0.0 | 63.58 | 0.0 | 0.0 | 19.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.51 | 0.0 | 0.0 | 42.28 | 0.0 | 0.0 | 30.71 | 0.0 | 0.0 | 33.18 | 0.0 | 0.0 | 15.68 | 0.0 | 0.0 | 106.13 | 0.0 | 0.0 |
