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) | 113.97 | 11.27 | -47.74 | 0 | -69.58 | 0 | -0.13 | 0 | 66.23 | 11.59 | 47.33 | 8.51 | 0.07 | 0 | 4.75 | -1.15 | 20.12 | 19.62 | 16.12 | -12.44 | 84.5 | 5.7 | 2.95 | 28.82 | 110.04 | 8.12 |
| 2022 (9) | 102.43 | 18.73 | -43.08 | 0 | -63.61 | 0 | -3.23 | 0 | 59.35 | 86.93 | 43.62 | -33.96 | -0.1 | 0 | 4.81 | -39.11 | 16.82 | 0.9 | 18.41 | 36.98 | 79.94 | 8.03 | 2.29 | 22.46 | 101.78 | 5.37 |
| 2021 (8) | 86.27 | -19.45 | -54.52 | 0 | -52.32 | 0 | 8.49 | 0 | 31.75 | -55.91 | 66.05 | 123.22 | 0.32 | 0 | 7.90 | 127.77 | 16.67 | -40.93 | 13.44 | -36.9 | 74.0 | 5.26 | 1.87 | 14.72 | 96.60 | -15.91 |
| 2020 (7) | 107.1 | 12.61 | -35.09 | 0 | -68.25 | 0 | -4.57 | 0 | 72.01 | 41.92 | 29.59 | -20.69 | -0.98 | 0 | 3.47 | -27.79 | 28.22 | 16.85 | 21.3 | 16.33 | 70.3 | 9.26 | 1.63 | 5.84 | 114.88 | 1.69 |
| 2019 (6) | 95.11 | 86.23 | -44.37 | 0 | -59.86 | 0 | -4.73 | 0 | 50.74 | 76.06 | 37.31 | 91.04 | 0.41 | 0 | 4.80 | 76.27 | 24.15 | 36.29 | 18.31 | 13.44 | 64.34 | 250.24 | 1.54 | 10.79 | 112.97 | -20.59 |
| 2018 (5) | 51.07 | 15.6 | -22.25 | 0 | -10.1 | 0 | 8.04 | -42.86 | 28.82 | 17.73 | 19.53 | -4.64 | -0.17 | 0 | 2.72 | -14.34 | 17.72 | 32.44 | 16.14 | 14.71 | 18.37 | -1.87 | 1.39 | -1.42 | 142.26 | 10.12 |
| 2017 (4) | 44.18 | -2.15 | -19.7 | 0 | -9.11 | 0 | 14.07 | 250.87 | 24.48 | 108.34 | 20.48 | -40.79 | -0.03 | 0 | 3.18 | -44.34 | 13.38 | -4.09 | 14.07 | 2.18 | 18.72 | 8.02 | 1.41 | 8.46 | 129.18 | -7.3 |
| 2016 (3) | 45.15 | 27.29 | -33.4 | 0 | -3.34 | 0 | 4.01 | -24.48 | 11.75 | -17.54 | 34.59 | 63.78 | -0.18 | 0 | 5.71 | 56.27 | 13.95 | 1.53 | 13.77 | 7.83 | 17.33 | 8.65 | 1.3 | 9.24 | 139.35 | 17.51 |
| 2015 (2) | 35.47 | 23.85 | -21.22 | 0 | -14.56 | 0 | 5.31 | 273.94 | 14.25 | 763.64 | 21.12 | -23.75 | -0.18 | 0 | 3.65 | -26.03 | 13.74 | 0.51 | 12.77 | -1.39 | 15.95 | 13.68 | 1.19 | 11.21 | 118.59 | 16.15 |
| 2014 (1) | 28.64 | -26.92 | -26.99 | 0 | 7.05 | 0 | 1.42 | -17.92 | 1.65 | -83.18 | 27.7 | 6.21 | -0.02 | 0 | 4.94 | 1.83 | 13.67 | 14.01 | 12.95 | 18.26 | 14.03 | 17.01 | 1.07 | -4.46 | 102.10 | -37.32 |
| 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) | 5.34 | -87.94 | -72.59 | -10.09 | 20.99 | -17.87 | -0.51 | 98.3 | -202.0 | -11.56 | -169.98 | -296.93 | -4.75 | -115.07 | -143.5 | 10.76 | -3.5 | -10.03 | 0.05 | 150.0 | -37.5 | 4.22 | -0.48 | -16.89 | 5.1 | -19.43 | 16.7 | 3.83 | -27.32 | -52.36 | 21.71 | 1.69 | 6.95 | 0.75 | 2.74 | 17.19 | 20.31 | -87.46 | -69.78 |
| 23Q3 (19) | 44.29 | 7.29 | 130.2 | -12.77 | -8.87 | -9.05 | -30.06 | -234.37 | 20.77 | 16.52 | 2329.41 | 718.73 | 31.52 | 6.67 | 318.59 | 11.15 | 3.62 | 20.41 | 0.02 | 200.0 | -33.33 | 4.24 | -2.54 | 10.02 | 6.33 | 11.05 | 9.9 | 5.27 | 4.56 | 2.93 | 21.35 | 2.45 | 6.59 | 0.73 | 0.0 | 28.07 | 161.94 | 4.39 | 116.48 |
| 23Q2 (18) | 41.28 | 78.93 | -5.88 | -11.73 | 10.8 | -3.99 | -8.99 | 70.05 | 9.01 | 0.68 | 111.79 | 189.47 | 29.55 | 197.88 | -9.3 | 10.76 | -26.55 | 1.99 | -0.02 | -166.67 | 83.33 | 4.35 | -31.28 | -8.42 | 5.7 | 90.64 | 28.38 | 5.04 | 154.55 | 42.37 | 20.84 | 1.17 | 4.51 | 0.73 | 0.0 | 32.73 | 155.13 | 56.74 | -15.01 |
| 23Q1 (17) | 23.07 | 18.43 | 16.22 | -13.15 | -53.62 | -14.05 | -30.02 | -6104.0 | -84.28 | -5.77 | -198.3 | -1.94 | 9.92 | -9.16 | 19.23 | 14.65 | 22.49 | 23.52 | 0.03 | -62.5 | 130.0 | 6.33 | 24.7 | 12.14 | 2.99 | -31.58 | 32.89 | 1.98 | -75.37 | 16.47 | 20.6 | 1.48 | 4.67 | 0.73 | 14.06 | 37.74 | 98.97 | 47.24 | 9.24 |
| 22Q4 (16) | 19.48 | 1.25 | 13.45 | -8.56 | 26.9 | -112.94 | 0.5 | 101.32 | 105.93 | 5.87 | 319.85 | 119.85 | 10.92 | 45.02 | -16.96 | 11.96 | 29.16 | 32.59 | 0.08 | 166.67 | 134.78 | 5.08 | 31.74 | 21.96 | 4.37 | -24.13 | -11.18 | 8.04 | 57.03 | 106.68 | 20.3 | 1.35 | 4.75 | 0.64 | 12.28 | 28.0 | 67.22 | -10.14 | -6.94 |
| 22Q3 (15) | 19.24 | -56.13 | -20.79 | -11.71 | -3.81 | 4.33 | -37.94 | -284.01 | -171.78 | -2.67 | -251.32 | -174.17 | 7.53 | -76.89 | -37.51 | 9.26 | -12.23 | -74.41 | 0.03 | 125.0 | -99.84 | 3.86 | -18.88 | -77.98 | 5.76 | 29.73 | 72.46 | 5.12 | 44.63 | 80.92 | 20.03 | 0.45 | 8.74 | 0.57 | 3.64 | 21.28 | 74.81 | -59.02 | -33.11 |
| 22Q2 (14) | 43.86 | 120.96 | 145.58 | -11.28 | 2.17 | 55.27 | -9.88 | 39.35 | 26.65 | -0.76 | 86.57 | -164.96 | 32.58 | 291.59 | 542.66 | 10.55 | -11.05 | 13.93 | -0.12 | -20.0 | 99.16 | 4.75 | -15.86 | 5.24 | 4.44 | 97.33 | 5.46 | 3.54 | 108.24 | 0.28 | 19.94 | 1.32 | 10.29 | 0.55 | 3.77 | 22.22 | 182.52 | 101.46 | 125.44 |
| 22Q1 (13) | 19.85 | 15.61 | -26.35 | -11.53 | -186.82 | 11.58 | -16.29 | -93.24 | 1.03 | -5.66 | -311.99 | -633.96 | 8.32 | -36.73 | -40.19 | 11.86 | 31.49 | 2.42 | -0.1 | 56.52 | 97.49 | 5.65 | 35.62 | 1.68 | 2.25 | -54.27 | -46.3 | 1.7 | -56.3 | -46.54 | 19.68 | 1.55 | 8.61 | 0.53 | 6.0 | 20.45 | 90.60 | 25.42 | -26.92 |
| 21Q4 (12) | 17.17 | -29.31 | 26.34 | -4.02 | 67.16 | 45.75 | -8.43 | 39.61 | 1.4 | 2.67 | -25.83 | 227.75 | 13.15 | 9.13 | 112.78 | 9.02 | -75.07 | 42.72 | -0.23 | -101.22 | 74.16 | 4.17 | -76.21 | 43.23 | 4.92 | 47.31 | -29.11 | 3.89 | 37.46 | -23.73 | 19.38 | 5.21 | 7.73 | 0.5 | 6.38 | 25.0 | 72.23 | -35.41 | 24.85 |
| 21Q3 (11) | 24.29 | 36.0 | 53.25 | -12.24 | 51.47 | -64.96 | -13.96 | -3.64 | 57.65 | 3.6 | 207.69 | 122.18 | 12.05 | 263.72 | 42.94 | 36.18 | 290.71 | 363.25 | 18.9 | 231.62 | 47350.0 | 17.51 | 287.67 | 409.69 | 3.34 | -20.67 | -62.72 | 2.83 | -19.83 | -61.23 | 18.42 | 1.88 | 3.14 | 0.47 | 4.44 | 11.9 | 111.83 | 38.13 | 80.48 |
| 21Q2 (10) | 17.86 | -33.73 | -64.96 | -25.22 | -93.4 | -76.98 | -13.47 | 18.17 | 2.18 | 1.17 | 10.38 | -90.31 | -7.36 | -152.91 | -120.04 | 9.26 | -20.03 | 3.12 | -14.36 | -259.9 | -143500.0 | 4.52 | -18.7 | 6.19 | 4.21 | 0.48 | -42.8 | 3.53 | 11.01 | -41.75 | 18.08 | -0.22 | 4.57 | 0.45 | 2.27 | 9.76 | 80.96 | -34.69 | -62.26 |
| 21Q1 (9) | 26.95 | 98.31 | 0.97 | -13.04 | -75.98 | -117.33 | -16.46 | -92.51 | -26.91 | 1.06 | 150.72 | -36.53 | 13.91 | 125.08 | -32.77 | 11.58 | 83.23 | 78.43 | -3.99 | -348.31 | -7880.0 | 5.56 | 91.04 | 69.44 | 4.19 | -39.63 | -15.52 | 3.18 | -37.65 | 11.97 | 18.12 | 0.72 | 5.59 | 0.44 | 10.0 | 10.0 | 123.97 | 114.27 | -5.25 |
| 20Q4 (8) | 13.59 | -14.26 | 201.95 | -7.41 | 0.13 | -10.27 | -8.55 | 74.06 | 48.71 | -2.09 | 87.12 | 88.43 | 6.18 | -26.69 | 130.82 | 6.32 | -19.08 | -11.36 | -0.89 | -2125.0 | -790.0 | 2.91 | -15.35 | -17.96 | 6.94 | -22.54 | 1.02 | 5.1 | -30.14 | 6.03 | 17.99 | 0.73 | 6.83 | 0.4 | -4.76 | 8.11 | 57.85 | -6.63 | 195.57 |
| 20Q3 (7) | 15.85 | -68.9 | -64.31 | -7.42 | 47.93 | -184.29 | -32.96 | -139.36 | -141.64 | -16.23 | -234.35 | -245.56 | 8.43 | -77.04 | -79.83 | 7.81 | -13.03 | 69.05 | -0.04 | -300.0 | -118.18 | 3.44 | -19.23 | 50.49 | 8.96 | 21.74 | 27.45 | 7.3 | 20.46 | 23.94 | 17.86 | 3.3 | 8.77 | 0.42 | 2.44 | 5.0 | 61.96 | -71.12 | -68.31 |
| 20Q2 (6) | 50.97 | 90.97 | 20.81 | -14.25 | -137.5 | -1.86 | -13.77 | -6.17 | 7.65 | 12.08 | 623.35 | 149.07 | 36.72 | 77.48 | 30.21 | 8.98 | 38.37 | -7.33 | -0.01 | 80.0 | 95.83 | 4.25 | 29.72 | -15.77 | 7.36 | 48.39 | 13.41 | 6.06 | 113.38 | 13.91 | 17.29 | 0.76 | 9.15 | 0.41 | 2.5 | 7.89 | 214.52 | 63.96 | 9.52 |
| 20Q1 (5) | 26.69 | 300.23 | 22.21 | -6.0 | 10.71 | 71.48 | -12.97 | 22.2 | 11.41 | 1.67 | 109.25 | 169.58 | 20.69 | 203.19 | 2486.25 | 6.49 | -8.98 | -59.11 | -0.05 | 50.0 | -109.43 | 3.28 | -7.5 | -62.41 | 4.96 | -27.8 | 31.91 | 2.84 | -40.96 | 24.56 | 17.16 | 1.9 | 12.6 | 0.4 | 8.11 | 2.56 | 130.83 | 316.13 | 7.29 |
| 19Q4 (4) | -13.33 | -130.02 | 0.0 | -6.72 | -157.47 | 0.0 | -16.67 | -22.21 | 0.0 | -18.06 | -261.97 | 0.0 | -20.05 | -147.97 | 0.0 | 7.13 | 54.33 | 0.0 | -0.1 | -145.45 | 0.0 | 3.55 | 55.3 | 0.0 | 6.87 | -2.28 | 0.0 | 4.81 | -18.34 | 0.0 | 16.84 | 2.56 | 0.0 | 0.37 | -7.5 | 0.0 | -60.54 | -130.96 | 0.0 |
| 19Q3 (3) | 44.41 | 5.26 | 0.0 | -2.61 | 81.34 | 0.0 | -13.64 | 8.52 | 0.0 | 11.15 | 129.9 | 0.0 | 41.8 | 48.23 | 0.0 | 4.62 | -52.32 | 0.0 | 0.22 | 191.67 | 0.0 | 2.28 | -54.8 | 0.0 | 7.03 | 8.32 | 0.0 | 5.89 | 10.71 | 0.0 | 16.42 | 3.66 | 0.0 | 0.4 | 5.26 | 0.0 | 195.55 | -0.16 | 0.0 |
| 19Q2 (2) | 42.19 | 93.18 | 0.0 | -13.99 | 33.51 | 0.0 | -14.91 | -1.84 | 0.0 | 4.85 | 302.08 | 0.0 | 28.2 | 3425.0 | 0.0 | 9.69 | -38.94 | 0.0 | -0.24 | -145.28 | 0.0 | 5.05 | -42.11 | 0.0 | 6.49 | 72.61 | 0.0 | 5.32 | 133.33 | 0.0 | 15.84 | 3.94 | 0.0 | 0.38 | -2.56 | 0.0 | 195.87 | 60.62 | 0.0 |
| 19Q1 (1) | 21.84 | 0.0 | 0.0 | -21.04 | 0.0 | 0.0 | -14.64 | 0.0 | 0.0 | -2.4 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 15.87 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 8.72 | 0.0 | 0.0 | 3.76 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 15.24 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 121.94 | 0.0 | 0.0 |
