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) | 18.12 | 215.13 | -8.76 | 0 | -5.6 | 0 | 1.51 | -16.57 | 9.36 | 361.08 | 7.61 | 74.94 | -0.13 | 0 | 9.88 | 43.14 | 6.09 | 215.54 | 2.41 | 460.47 | 3.1 | 20.16 | 1.57 | -3.09 | 255.93 | 106.08 |
| 2022 (9) | 5.75 | 498.96 | -3.72 | 0 | -10.76 | 0 | 1.81 | 0 | 2.03 | 23.78 | 4.35 | -57.64 | 0 | 0 | 6.90 | -61.41 | 1.93 | -80.12 | 0.43 | -85.99 | 2.58 | -18.87 | 1.62 | 4.52 | 124.19 | 909.04 |
| 2021 (8) | 0.96 | -80.12 | 0.68 | 0 | 3.94 | -40.39 | -1.87 | 0 | 1.64 | 530.77 | 10.27 | 77.68 | -0.02 | 0 | 17.88 | 100.07 | 9.71 | 59.7 | 3.07 | 195.19 | 3.18 | 67.37 | 1.55 | 12.32 | 12.31 | -88.99 |
| 2020 (7) | 4.83 | -80.86 | -4.57 | 0 | 6.61 | 113.23 | 1.17 | -61.76 | 0.26 | -93.87 | 5.78 | -60.95 | 0 | 0 | 8.93 | -52.75 | 6.08 | -57.87 | 1.04 | -87.44 | 1.9 | 2.15 | 1.38 | 32.69 | 111.81 | -50.46 |
| 2019 (6) | 25.23 | 0 | -20.99 | 0 | 3.1 | -84.06 | 3.06 | 955.17 | 4.24 | 0 | 14.8 | 53.53 | 0 | 0 | 18.91 | 16.14 | 14.43 | 104.1 | 8.28 | 1034.25 | 1.86 | 29.17 | 1.04 | 31.65 | 225.67 | 0 |
| 2018 (5) | -9.19 | 0 | -12.14 | 0 | 19.45 | 918.32 | 0.29 | -39.58 | -21.33 | 0 | 9.64 | 22.8 | 0 | 0 | 16.28 | 18.72 | 7.07 | -42.24 | 0.73 | -89.48 | 1.44 | 22.03 | 0.79 | 102.56 | -310.47 | 0 |
| 2017 (4) | 7.8 | 0 | -17.02 | 0 | 1.91 | -87.87 | 0.48 | -63.36 | -9.22 | 0 | 7.85 | 103.9 | 0 | 0 | 13.71 | -3.5 | 12.24 | 109.95 | 6.94 | 429.77 | 1.18 | 68.57 | 0.39 | 18.18 | 91.66 | 0 |
| 2016 (3) | -6.74 | 0 | -3.92 | 0 | 15.75 | -23.17 | 1.31 | 0 | -10.66 | 0 | 3.85 | 46.39 | 0 | 0 | 14.21 | 3.05 | 5.83 | 30.13 | 1.31 | -9.66 | 0.7 | -7.89 | 0.33 | 10.0 | -288.03 | 0 |
| 2015 (2) | -15.07 | 0 | -7.04 | 0 | 20.5 | 2597.37 | -1.09 | 0 | -22.11 | 0 | 2.63 | 50.29 | 0 | 0 | 13.79 | 397.12 | 4.48 | -68.36 | 1.45 | -88.16 | 0.76 | 4.11 | 0.3 | 11.11 | -600.40 | 0 |
| 2014 (1) | 10.5 | 0 | -1.85 | 0 | 0.76 | -93.07 | 3.07 | 0 | 8.65 | 0 | 1.75 | -61.2 | 0 | 0 | 2.77 | -83.82 | 14.16 | 66.0 | 12.25 | 72.29 | 0.73 | 7.35 | 0.27 | 22.73 | 79.25 | 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) | -2.08 | -116.28 | -353.66 | 2.83 | 149.3 | 401.06 | 3.2 | 138.98 | 64.1 | -0.57 | -150.0 | -232.56 | 0.75 | -89.35 | 725.0 | 1.19 | -4.8 | 30.77 | -0.13 | 0 | 0 | 7.98 | 66.46 | 45.77 | 0.89 | -74.05 | 285.42 | 0.33 | -82.45 | 210.0 | 0.88 | 0.0 | 41.94 | 0.39 | 0.0 | 0.0 | -130.00 | -132.04 | -212.56 |
| 23Q3 (19) | 12.78 | 34.53 | 321.78 | -5.74 | -119.08 | -338.17 | -8.21 | -231.05 | -952.56 | 1.14 | 80.95 | 132.65 | 7.04 | 2.33 | 309.3 | 1.25 | -27.33 | -29.78 | 0 | 0 | 0 | 4.79 | -40.29 | -57.66 | 3.43 | 163.85 | 341.55 | 1.88 | 596.3 | 403.23 | 0.88 | 25.71 | 37.5 | 0.39 | 0.0 | -11.36 | 405.71 | -41.92 | -38.41 |
| 23Q2 (18) | 9.5 | 556.73 | 304.26 | -2.62 | 18.89 | -670.59 | -2.48 | -231.22 | 57.17 | 0.63 | 96.88 | 5.0 | 6.88 | 229.57 | 242.29 | 1.72 | -50.14 | 132.43 | 0 | 0 | 0 | 8.03 | -65.88 | 79.8 | 1.3 | 170.83 | -31.94 | 0.27 | 437.5 | -70.97 | 0.7 | 9.38 | 7.69 | 0.39 | 0.0 | 0.0 | 698.53 | 419.04 | 485.58 |
| 23Q1 (17) | -2.08 | -353.66 | -362.22 | -3.23 | -243.62 | -185.84 | 1.89 | -3.08 | 130.73 | 0.32 | -25.58 | 10.34 | -5.31 | -4325.0 | -236.08 | 3.45 | 279.12 | 275.0 | 0 | 0 | 0 | 23.53 | 329.81 | 261.95 | 0.48 | 200.0 | -75.0 | -0.08 | 73.33 | -119.05 | 0.64 | 3.23 | -3.03 | 0.39 | 0.0 | 0.0 | -218.95 | -289.58 | -615.23 |
| 22Q4 (16) | 0.82 | -72.94 | 156.25 | -0.94 | 28.24 | -114.48 | 1.95 | 350.0 | 115.62 | 0.43 | -12.24 | 168.25 | -0.12 | -106.98 | -101.76 | 0.91 | -48.88 | -52.85 | 0 | 0 | 100.0 | 5.48 | -51.64 | -46.18 | -0.48 | 66.2 | -107.34 | -0.3 | 51.61 | -111.15 | 0.62 | -3.12 | -27.06 | 0.39 | -11.36 | 0.0 | 115.49 | -82.47 | 1318.4 |
| 22Q3 (15) | 3.03 | 28.94 | -41.84 | -1.31 | -285.29 | -165.17 | -0.78 | 86.53 | -111.34 | 0.49 | -18.33 | -19.67 | 1.72 | -14.43 | -76.18 | 1.78 | 140.54 | 58.93 | 0 | 0 | 0 | 11.32 | 153.55 | 32.74 | -1.42 | -174.35 | -199.3 | -0.62 | -166.67 | -188.57 | 0.64 | -1.54 | -20.0 | 0.44 | 12.82 | 15.79 | 658.70 | 452.18 | 137.69 |
| 22Q2 (14) | 2.35 | 622.22 | 161.04 | -0.34 | 69.91 | 93.25 | -5.79 | 5.85 | -184.28 | 0.6 | 106.9 | 136.36 | 2.01 | 227.22 | 122.61 | 0.74 | -19.57 | -84.29 | 0 | 0 | 0 | 4.47 | -31.31 | -89.64 | 1.91 | -0.52 | 930.43 | 0.93 | 121.43 | 278.85 | 0.65 | -1.52 | -15.58 | 0.39 | 0.0 | 5.41 | 119.29 | 489.68 | 119.21 |
| 22Q1 (13) | -0.45 | -240.62 | 38.36 | -1.13 | -117.41 | 59.21 | -6.15 | 50.72 | -329.48 | 0.29 | 146.03 | 245.0 | -1.58 | -123.2 | 54.86 | 0.92 | -52.33 | -63.2 | 0 | 100.0 | 0 | 6.50 | -36.09 | -62.5 | 1.92 | -70.64 | -2.54 | 0.42 | -84.39 | 121.05 | 0.66 | -22.35 | -14.29 | 0.39 | 0.0 | -7.14 | -30.61 | -475.96 | 42.13 |
| 21Q4 (12) | 0.32 | -93.86 | -96.81 | 6.49 | 222.89 | 229.44 | -12.48 | -281.4 | -931.4 | -0.63 | -203.28 | -520.0 | 6.81 | -5.68 | -43.2 | 1.93 | 72.32 | 58.2 | -0.02 | 0 | 0 | 10.17 | 19.27 | 61.03 | 6.54 | 357.34 | 445.0 | 2.69 | 284.29 | 767.74 | 0.85 | 6.25 | 70.0 | 0.39 | 2.63 | 0.0 | 8.14 | -97.06 | -99.02 |
| 21Q3 (11) | 5.21 | 235.32 | 396.19 | 2.01 | 139.88 | 177.31 | 6.88 | 0.15 | 141.4 | 0.61 | 136.97 | 29.79 | 7.22 | 181.21 | 565.81 | 1.12 | -76.22 | 24.44 | 0 | 0 | 0 | 8.53 | -80.21 | 49.28 | 1.43 | 721.74 | 5.15 | 0.7 | 234.62 | 55.56 | 0.8 | 3.9 | 77.78 | 0.38 | 2.7 | 11.76 | 277.13 | 144.63 | 227.27 |
| 21Q2 (10) | -3.85 | -427.4 | -191.67 | -5.04 | -81.95 | -436.17 | 6.87 | 156.34 | 180.41 | -1.65 | -725.0 | -411.32 | -8.89 | -154.0 | -293.36 | 4.71 | 88.4 | 417.58 | 0 | 0 | 0 | 43.09 | 148.56 | 687.98 | -0.23 | -111.68 | -113.07 | -0.52 | -373.68 | -244.44 | 0.77 | 0.0 | 57.14 | 0.37 | -11.9 | 8.82 | -620.97 | -1073.88 | -459.81 |
| 21Q1 (9) | -0.73 | -107.29 | 85.19 | -2.77 | -240.61 | 7.36 | 2.68 | 321.49 | 6.77 | -0.2 | -233.33 | -766.67 | -3.5 | -129.19 | 55.81 | 2.5 | 104.92 | -9.09 | 0 | 0 | 0 | 17.34 | 174.41 | -18.11 | 1.97 | 64.17 | 11.3 | 0.19 | -38.71 | 337.5 | 0.77 | 54.0 | 67.39 | 0.42 | 7.69 | 31.25 | -52.90 | -106.34 | 92.49 |
| 20Q4 (8) | 10.02 | 854.29 | 214.11 | 1.97 | 175.77 | 126.91 | -1.21 | -142.46 | -113.88 | 0.15 | -68.09 | -81.48 | 11.99 | 873.55 | 390.31 | 1.22 | 35.56 | -76.17 | 0 | 0 | 0 | 6.32 | 10.56 | -81.48 | 1.2 | -11.76 | -56.36 | 0.31 | -31.11 | -51.56 | 0.5 | 11.11 | 8.7 | 0.39 | 14.71 | 21.88 | 835.00 | 886.1 | 271.69 |
| 20Q3 (7) | 1.05 | 179.55 | -41.99 | -2.6 | -176.6 | 70.22 | 2.85 | 16.33 | -57.21 | 0.47 | -11.32 | -16.07 | -1.55 | 31.42 | 77.6 | 0.9 | -1.1 | -78.05 | 0 | 0 | 0 | 5.71 | 4.49 | -78.26 | 1.36 | -22.73 | -34.93 | 0.45 | 25.0 | -49.44 | 0.45 | -8.16 | -4.26 | 0.34 | 0.0 | 41.67 | 84.68 | 176.34 | -25.15 |
| 20Q2 (6) | -1.32 | 73.23 | -106.84 | -0.94 | 68.56 | 71.25 | 2.45 | -2.39 | 114.42 | 0.53 | 1666.67 | -41.76 | -2.26 | 71.46 | -114.1 | 0.91 | -66.91 | -71.83 | 0 | 0 | 0 | 5.47 | -74.17 | -41.2 | 1.76 | -0.56 | -79.17 | 0.36 | 550.0 | -94.85 | 0.49 | 6.52 | 6.52 | 0.34 | 6.25 | 41.67 | -110.92 | 84.25 | -144.2 |
| 20Q1 (5) | -4.93 | -254.55 | -630.11 | -2.99 | 59.15 | -79.04 | 2.51 | -71.22 | -46.6 | 0.03 | -96.3 | -96.15 | -7.92 | -91.77 | -970.27 | 2.75 | -46.29 | 17.02 | 0 | 0 | 0 | 21.17 | -37.94 | 16.48 | 1.77 | -35.64 | 55.26 | -0.08 | -112.5 | 65.22 | 0.46 | 0.0 | -2.13 | 0.32 | 0.0 | 33.33 | -704.29 | -413.51 | -463.5 |
| 19Q4 (4) | 3.19 | 76.24 | 0.0 | -7.32 | 16.15 | 0.0 | 8.72 | 30.93 | 0.0 | 0.81 | 44.64 | 0.0 | -4.13 | 40.32 | 0.0 | 5.12 | 24.88 | 0.0 | 0 | 0 | 0.0 | 34.11 | 29.79 | 0.0 | 2.75 | 31.58 | 0.0 | 0.64 | -28.09 | 0.0 | 0.46 | -2.13 | 0.0 | 0.32 | 33.33 | 0.0 | 224.65 | 98.58 | 0.0 |
| 19Q3 (3) | 1.81 | -90.62 | 0.0 | -8.73 | -166.97 | 0.0 | 6.66 | 139.2 | 0.0 | 0.56 | -38.46 | 0.0 | -6.92 | -143.17 | 0.0 | 4.1 | 26.93 | 0.0 | 0 | 0 | 0.0 | 26.28 | 182.59 | 0.0 | 2.09 | -75.27 | 0.0 | 0.89 | -87.27 | 0.0 | 0.47 | 2.17 | 0.0 | 0.24 | 0.0 | 0.0 | 113.13 | -54.93 | 0.0 |
| 19Q2 (2) | 19.3 | 1975.27 | 0.0 | -3.27 | -95.81 | 0.0 | -16.99 | -461.49 | 0.0 | 0.91 | 16.67 | 0.0 | 16.03 | 2266.22 | 0.0 | 3.23 | 37.45 | 0.0 | 0 | 0 | 0.0 | 9.30 | -48.83 | 0.0 | 8.45 | 641.23 | 0.0 | 6.99 | 3139.13 | 0.0 | 0.46 | -2.13 | 0.0 | 0.24 | 0.0 | 0.0 | 250.98 | 29.54 | 0.0 |
| 19Q1 (1) | 0.93 | 0.0 | 0.0 | -1.67 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 18.17 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 193.75 | 0.0 | 0.0 |
