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) | 162.04 | 0 | 40.27 | 0 | -159.77 | 0 | 15.25 | 0 | 202.31 | 0 | 6.46 | 13.73 | 0 | 0 | 0.10 | 31.23 | 103.95 | -29.29 | 81.09 | -22.86 | 10.08 | 8.04 | 1.17 | 30.0 | 175.48 | 0 |
| 2022 (9) | -60.88 | 0 | -26.3 | 0 | 20.51 | -92.25 | -0.27 | 0 | -87.18 | 0 | 5.68 | -69.72 | 0.27 | 0 | 0.07 | -69.59 | 147.0 | 6.49 | 105.12 | -8.57 | 9.33 | 3.78 | 0.9 | 21.62 | -52.78 | 0 |
| 2021 (8) | -190.34 | 0 | -11.42 | 0 | 264.79 | 0 | -4.31 | 0 | -201.76 | 0 | 18.76 | -68.94 | -1.19 | 0 | 0.24 | -75.67 | 138.04 | 37.35 | 114.97 | 41.54 | 8.99 | 17.52 | 0.74 | 15.62 | -152.64 | 0 |
| 2020 (7) | 178.25 | 0 | -90.95 | 0 | -27.54 | 0 | -20.28 | 0 | 87.3 | 0 | 60.4 | 1304.65 | -0.44 | 0 | 0.99 | 1115.14 | 100.5 | 3.47 | 81.23 | 25.88 | 7.65 | 5.66 | 0.64 | 300.0 | 199.12 | 0 |
| 2019 (6) | -14.14 | 0 | -93.33 | 0 | 162.51 | 6699.58 | 14.58 | -5.2 | -107.47 | 0 | 4.3 | -48.69 | 0.65 | 0 | 0.08 | -46.98 | 97.13 | -8.17 | 64.53 | -13.52 | 7.24 | 235.19 | 0.16 | -15.79 | -19.66 | 0 |
| 2018 (5) | -12.15 | 0 | -3.59 | 0 | 2.39 | 0 | 15.38 | 0 | -15.74 | 0 | 8.38 | -14.58 | -1.31 | 0 | 0.15 | -16.55 | 105.77 | 6.27 | 74.62 | 2.11 | 2.16 | 4.35 | 0.19 | -26.92 | -15.79 | 0 |
| 2017 (4) | 80.48 | 6.05 | -4.46 | 0 | -38.53 | 0 | -3.84 | 0 | 76.02 | 12.76 | 9.81 | 549.67 | 0.02 | 0 | 0.18 | 555.05 | 99.53 | 24.79 | 73.08 | 37.55 | 2.07 | -13.03 | 0.26 | -29.73 | 106.72 | -21.42 |
| 2016 (3) | 75.89 | 0 | -8.47 | 0 | -60.29 | 0 | 0.75 | -50.0 | 67.42 | 0 | 1.51 | -16.11 | -0.79 | 0 | 0.03 | -19.45 | 79.76 | -5.88 | 53.13 | -1.97 | 2.38 | -0.42 | 0.37 | -61.46 | 135.81 | 0 |
| 2015 (2) | -92.73 | 0 | -7.91 | 0 | 66.27 | -45.43 | 1.5 | 14900.0 | -100.64 | 0 | 1.8 | 74.76 | 0.36 | -43.75 | 0.03 | 53.38 | 84.74 | 6.7 | 54.2 | -6.7 | 2.39 | -0.42 | 0.96 | -32.39 | -161.13 | 0 |
| 2014 (1) | -134.24 | 0 | 2.63 | 0 | 121.44 | 169.57 | 0.01 | -85.71 | -131.61 | 0 | 1.03 | -91.03 | 0.64 | 0 | 0.02 | -91.94 | 79.42 | 26.28 | 58.09 | 22.14 | 2.4 | 2.56 | 1.42 | 13.6 | -216.83 | 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) | 23.26 | 134.29 | -91.38 | 45.36 | 1396.0 | 438.72 | 22.59 | -57.0 | 110.09 | 0.1 | -99.27 | 101.07 | 68.62 | 196.19 | -75.33 | 1.63 | 44.25 | 42.98 | -0.05 | -600.0 | -400.0 | 0.09 | 47.61 | 37.83 | 30.23 | 1.99 | -3.91 | 35.15 | 120.79 | 149.29 | 2.63 | 3.54 | 7.79 | 0.39 | 56.0 | 77.27 | 60.94 | 116.81 | -96.21 |
| 23Q3 (19) | -67.84 | -229.39 | -102.81 | -3.5 | 41.47 | 79.17 | 52.54 | 183.13 | 757.1 | 13.68 | 776.92 | 5.88 | -71.34 | -253.58 | -41.97 | 1.13 | -58.91 | 61.43 | 0.01 | -66.67 | -75.0 | 0.06 | -65.63 | 63.56 | 29.64 | 20.19 | -16.69 | 15.92 | -31.29 | -42.36 | 2.54 | 2.83 | 8.55 | 0.25 | -3.85 | 25.0 | -362.59 | -279.12 | -226.92 |
| 23Q2 (18) | 52.43 | -65.99 | 155.14 | -5.98 | -236.22 | -49.87 | -63.2 | 63.19 | -236.41 | 1.56 | 1833.33 | 158.21 | 46.45 | -70.71 | 146.89 | 2.75 | 189.47 | 80.92 | 0.03 | 50.0 | 50.0 | 0.18 | 167.42 | 129.84 | 24.66 | 27.05 | -34.68 | 23.17 | 238.25 | -20.02 | 2.47 | 1.23 | 4.66 | 0.26 | -3.7 | 4.0 | 202.43 | -87.45 | 167.24 |
| 23Q1 (17) | 154.18 | -42.83 | 176.31 | 4.39 | -47.86 | 131.51 | -171.7 | 23.33 | -189.42 | -0.09 | 99.03 | 92.44 | 158.57 | -42.98 | 173.42 | 0.95 | -16.67 | -59.05 | 0.02 | 300.0 | -91.3 | 0.07 | 1.6 | -40.63 | 19.41 | -38.3 | -54.0 | 6.85 | -51.42 | -80.11 | 2.44 | 0.0 | 11.42 | 0.27 | 22.73 | 22.73 | 1612.76 | 0.23 | 394.15 |
| 22Q4 (16) | 269.69 | 906.25 | 183.59 | 8.42 | 150.12 | 394.41 | -223.96 | -3753.51 | -391.79 | -9.32 | -172.14 | -221.35 | 278.11 | 653.45 | 201.51 | 1.14 | 62.86 | -52.5 | -0.01 | -125.0 | 80.0 | 0.06 | 75.16 | -46.35 | 31.46 | -11.58 | -3.97 | 14.1 | -48.95 | -47.87 | 2.44 | 4.27 | 4.27 | 0.22 | 10.0 | 22.22 | 1609.13 | 1550.86 | 400.34 |
| 22Q3 (15) | -33.45 | 64.82 | -528.3 | -16.8 | -321.05 | -103.64 | 6.13 | -86.77 | 150.29 | 12.92 | 582.09 | 338.38 | -50.25 | 49.28 | -11320.45 | 0.7 | -53.95 | -92.81 | 0.04 | 100.0 | 102.65 | 0.04 | -51.71 | -92.35 | 35.58 | -5.75 | -8.77 | 27.62 | -4.66 | -13.28 | 2.34 | -0.85 | 3.08 | 0.2 | -20.0 | 0.0 | -110.91 | 63.16 | -587.37 |
| 22Q2 (14) | -95.08 | 52.94 | 26.39 | -3.99 | 71.36 | 39.55 | 46.33 | -75.87 | -66.47 | -2.68 | -125.21 | 74.4 | -99.07 | 54.13 | 27.03 | 1.52 | -34.48 | -59.25 | 0.02 | -91.3 | -95.45 | 0.08 | -30.93 | -59.01 | 37.75 | -10.55 | 3.65 | 28.97 | -15.88 | -9.13 | 2.36 | 7.76 | 7.76 | 0.25 | 13.64 | 25.0 | -301.08 | 45.09 | 20.12 |
| 22Q1 (13) | -202.04 | -312.45 | -23.13 | -13.93 | -387.06 | -321.11 | 192.01 | 521.63 | 4.16 | -1.19 | -115.49 | -130.51 | -215.97 | -334.14 | -36.87 | 2.32 | -3.33 | -20.0 | 0.23 | 560.0 | 483.33 | 0.11 | -8.18 | -32.48 | 42.2 | 28.82 | 41.33 | 34.44 | 27.32 | 42.37 | 2.19 | -6.41 | 0.0 | 0.22 | 22.22 | 46.67 | -548.28 | -270.48 | 11.35 |
| 21Q4 (12) | 95.1 | 1117.67 | 925.52 | -2.86 | 65.33 | 83.87 | -45.54 | -273.58 | -259.06 | 7.68 | 241.7 | 258.68 | 92.24 | 21063.64 | 415.35 | 2.4 | -75.33 | -49.26 | -0.05 | 96.69 | 96.3 | 0.12 | -75.02 | -59.52 | 32.76 | -16.0 | 29.74 | 27.05 | -15.07 | 29.61 | 2.34 | 3.08 | 10.38 | 0.18 | -10.0 | 5.88 | 321.61 | 1313.27 | 746.57 |
| 21Q3 (11) | 7.81 | 106.05 | -96.14 | -8.25 | -25.0 | 66.41 | -12.19 | -108.82 | 92.34 | -5.42 | 48.23 | 11.58 | -0.44 | 99.68 | -100.25 | 9.73 | 160.86 | 361.14 | -1.51 | -443.18 | -1043.75 | 0.48 | 158.71 | 288.27 | 39.0 | 7.08 | 41.36 | 31.85 | -0.09 | 41.12 | 2.27 | 3.65 | 19.47 | 0.2 | 0.0 | 25.0 | 22.76 | 106.04 | -97.23 |
| 21Q2 (10) | -129.16 | 21.29 | -1296.32 | -6.6 | -204.76 | -108.2 | 138.18 | -25.04 | 440.4 | -10.47 | -368.46 | -92.11 | -135.76 | 13.96 | -993.08 | 3.73 | 28.62 | 38.66 | 0.44 | 833.33 | 91.3 | 0.19 | 13.77 | 3.75 | 36.42 | 21.97 | 41.49 | 31.88 | 31.79 | 50.38 | 2.19 | 0.0 | 22.35 | 0.2 | 33.33 | 17.65 | -376.89 | 39.06 | -843.65 |
| 21Q1 (9) | -164.09 | -1324.39 | -5227.6 | 6.3 | 135.53 | 113.85 | 184.34 | 543.87 | 137.92 | 3.9 | 180.58 | 201.3 | -157.79 | -439.45 | -224.94 | 2.9 | -38.69 | -94.3 | -0.06 | 95.56 | -107.69 | 0.16 | -44.94 | -95.78 | 29.86 | 18.26 | 36.28 | 24.19 | 15.91 | 45.81 | 2.19 | 3.3 | 19.02 | 0.15 | -11.76 | 0.0 | -618.51 | -1143.46 | -3631.13 |
| 20Q4 (8) | -11.52 | -105.7 | -215.43 | -17.73 | 27.81 | 80.4 | 28.63 | 117.98 | -74.97 | -4.84 | 21.04 | -179.21 | -29.25 | -116.48 | 63.66 | 4.73 | 124.17 | 314.91 | -1.35 | -943.75 | 85.56 | 0.30 | 139.59 | 280.29 | 25.25 | -8.48 | 0.4 | 20.87 | -7.53 | 20.29 | 2.12 | 11.58 | 17.13 | 0.17 | 6.25 | 325.0 | -49.74 | -106.06 | -195.69 |
| 20Q3 (7) | 202.1 | 2284.86 | 364.98 | -24.56 | -674.76 | -972.49 | -159.22 | -722.68 | -238.81 | -6.13 | -12.48 | -114.34 | 177.54 | 1529.47 | 325.99 | 2.11 | -21.56 | 75.83 | 0.16 | -30.43 | 113.91 | 0.12 | -30.87 | 45.66 | 27.59 | 7.19 | 8.2 | 22.57 | 6.46 | 26.44 | 1.9 | 6.15 | 2.15 | 0.16 | -5.88 | 300.0 | 820.54 | 2154.46 | 312.48 |
| 20Q2 (6) | -9.25 | -200.32 | 77.32 | -3.17 | 93.03 | -32.08 | 25.57 | -67.0 | -44.95 | -5.45 | -41.56 | -150.42 | -12.42 | 74.42 | 71.24 | 2.69 | -94.71 | 860.71 | 0.23 | -70.51 | 115.54 | 0.18 | -95.37 | 728.39 | 25.74 | 17.48 | -0.39 | 21.2 | 27.79 | 30.14 | 1.79 | -2.72 | 0.0 | 0.17 | 13.33 | 325.0 | -39.94 | -140.93 | 82.25 |
| 20Q1 (5) | -3.08 | -130.86 | -103.31 | -45.48 | 49.73 | -2571.74 | 77.48 | -32.27 | 168.54 | -3.85 | -163.01 | -840.38 | -48.56 | 39.68 | -151.24 | 50.86 | 4361.4 | 5197.92 | 0.78 | 108.34 | -73.74 | 3.88 | 4862.82 | 4421.17 | 21.91 | -12.88 | 6.15 | 16.59 | -4.38 | 27.22 | 1.84 | 1.66 | 2.79 | 0.15 | 275.0 | 200.0 | -16.58 | -131.89 | -102.65 |
| 19Q4 (4) | 9.98 | 113.09 | 0.0 | -90.48 | -3851.09 | 0.0 | 114.4 | -0.26 | 0.0 | 6.11 | 313.64 | 0.0 | -80.5 | -2.47 | 0.0 | 1.14 | -5.0 | 0.0 | -9.35 | -713.04 | 0.0 | 0.08 | -8.23 | 0.0 | 25.15 | -1.37 | 0.0 | 17.35 | -2.8 | 0.0 | 1.81 | -2.69 | 0.0 | 0.04 | 0.0 | 0.0 | 51.98 | 113.46 | 0.0 |
| 19Q3 (3) | -76.27 | -87.03 | 0.0 | -2.29 | 4.58 | 0.0 | 114.7 | 146.93 | 0.0 | -2.86 | -126.46 | 0.0 | -78.56 | -81.94 | 0.0 | 1.2 | 328.57 | 0.0 | -1.15 | 22.3 | 0.0 | 0.09 | 293.13 | 0.0 | 25.5 | -1.32 | 0.0 | 17.85 | 9.58 | 0.0 | 1.86 | 3.91 | 0.0 | 0.04 | 0.0 | 0.0 | -386.18 | -71.59 | 0.0 |
| 19Q2 (2) | -40.78 | -143.88 | 0.0 | -2.4 | -230.43 | 0.0 | 46.45 | 141.09 | 0.0 | 10.81 | 1978.85 | 0.0 | -43.18 | -145.56 | 0.0 | 0.28 | -70.83 | 0.0 | -1.48 | -149.83 | 0.0 | 0.02 | -74.75 | 0.0 | 25.84 | 25.19 | 0.0 | 16.29 | 24.92 | 0.0 | 1.79 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | -225.06 | -136.04 | 0.0 |
| 19Q1 (1) | 92.93 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | -113.04 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 94.77 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 2.97 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 20.64 | 0.0 | 0.0 | 13.04 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 624.53 | 0.0 | 0.0 |
