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) | 95.57 | -22.77 | -105.05 | 0 | -67.49 | 0 | 5.73 | -15.36 | -9.48 | 0 | 35.22 | 49.17 | 0 | 0 | 4.15 | 68.2 | 69.41 | -33.97 | 56.73 | -21.61 | 22.89 | 14.51 | 0.65 | 18.18 | 119.06 | -10.6 |
| 2022 (9) | 123.74 | 129.62 | 31.66 | 0 | -37.37 | 0 | 6.77 | 163.42 | 155.4 | 0 | 23.61 | 23.48 | 0 | 0 | 2.47 | 23.42 | 105.12 | 13.19 | 72.37 | 13.4 | 19.99 | 9.29 | 0.55 | 14.58 | 133.18 | 104.11 |
| 2021 (8) | 53.89 | -37.1 | -66.77 | 0 | 8.87 | 0 | 2.57 | 0 | -12.88 | 0 | 19.12 | -32.82 | 0 | 0 | 2.00 | -39.92 | 92.87 | 39.49 | 63.82 | 26.38 | 18.29 | 22.59 | 0.48 | 23.08 | 65.25 | -49.88 |
| 2020 (7) | 85.68 | -5.03 | 0.52 | 0 | -24.27 | 0 | -5.02 | 0 | 86.2 | 15.78 | 28.46 | 212.06 | 0 | 0 | 3.33 | 169.21 | 66.58 | 57.29 | 50.5 | 32.03 | 14.92 | 19.94 | 0.39 | 8.33 | 130.19 | -26.33 |
| 2019 (6) | 90.22 | 353.14 | -15.77 | 0 | -33.26 | 0 | 3.08 | 0 | 74.45 | 1174.83 | 9.12 | -67.25 | 0 | 0 | 1.24 | -71.38 | 42.33 | 6.79 | 38.25 | 19.2 | 12.44 | 6.23 | 0.36 | 2.86 | 176.73 | 291.89 |
| 2018 (5) | 19.91 | 310.52 | -14.07 | 0 | -20.51 | 0 | -1.86 | 0 | 5.84 | 0 | 27.85 | 117.41 | 0 | 0 | 4.32 | 96.59 | 39.64 | 51.64 | 32.09 | 22.48 | 11.71 | 3.08 | 0.35 | 6.06 | 45.10 | 252.31 |
| 2017 (4) | 4.85 | -88.98 | -8.23 | 0 | -25.08 | 0 | 3.91 | 0 | -3.38 | 0 | 12.81 | -39.69 | 0 | 0 | 2.20 | -39.86 | 26.14 | -19.22 | 26.2 | -6.5 | 11.36 | -4.05 | 0.33 | 17.86 | 12.80 | -88.33 |
| 2016 (3) | 44.03 | -19.3 | -26.6 | 0 | -16.69 | 0 | -12.28 | 0 | 17.43 | 20.21 | 21.24 | -7.69 | 0 | 0 | 3.65 | 2.02 | 32.36 | -14.93 | 28.02 | -9.99 | 11.84 | 14.62 | 0.28 | 16.67 | 109.69 | -16.16 |
| 2015 (2) | 54.56 | -26.33 | -40.06 | 0 | -29.64 | 0 | 1.04 | -86.11 | 14.5 | -68.6 | 23.01 | 63.19 | -0.43 | 0 | 3.58 | 52.47 | 38.04 | -2.14 | 31.13 | -8.06 | 10.33 | 2.68 | 0.24 | 33.33 | 130.84 | -22.09 |
| 2014 (1) | 74.06 | 31.57 | -27.88 | 0 | -25.7 | 0 | 7.49 | 214.71 | 46.18 | 94.2 | 14.1 | -14.8 | 0 | 0 | 2.35 | -22.3 | 38.87 | 5.68 | 33.86 | 4.64 | 10.06 | 11.41 | 0.18 | 20.0 | 167.94 | 23.93 |
| 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) | 28.22 | 500.43 | -58.18 | -28.59 | -293.57 | -249.61 | -4.91 | 89.25 | 38.78 | 12.86 | 451.37 | 32.03 | -0.37 | -101.9 | -100.43 | 11.62 | 81.28 | 40.85 | 0 | 0 | 0 | 4.91 | 68.65 | 47.49 | 20.05 | 18.71 | -21.68 | 14.82 | -6.56 | -16.13 | 6.0 | 0.33 | 14.72 | 0.16 | 0.0 | 0.0 | 134.51 | 529.62 | -54.03 |
| 23Q3 (19) | 4.7 | -85.7 | -71.08 | 14.77 | 246.38 | -45.9 | -45.68 | -2317.48 | 14.42 | -3.66 | -145.64 | -55.74 | 19.47 | -14.49 | -55.29 | 6.41 | -52.94 | 18.05 | 0 | 0 | 0 | 2.91 | -57.71 | 31.78 | 16.89 | 11.78 | -41.5 | 15.86 | 16.45 | -21.87 | 5.98 | 9.93 | 16.12 | 0.16 | 0.0 | 6.67 | 21.36 | -87.5 | -66.34 |
| 23Q2 (18) | 32.86 | 10.27 | 566.53 | -10.09 | 87.56 | 0.3 | 2.06 | 110.86 | -80.4 | -1.49 | 24.75 | -463.41 | 22.77 | 144.35 | 538.73 | 13.62 | 281.51 | 79.68 | 0 | 0 | 0 | 6.88 | 271.95 | 115.99 | 15.11 | -12.96 | -46.09 | 13.62 | 9.57 | -29.87 | 5.44 | -0.37 | 12.16 | 0.16 | 0.0 | 14.29 | 170.97 | 3.56 | 746.52 |
| 23Q1 (17) | 29.8 | -55.84 | -15.03 | -81.14 | -524.59 | -1652.48 | -18.96 | -136.41 | -240.13 | -1.98 | -120.33 | -92.23 | -51.34 | -159.29 | -268.66 | 3.57 | -56.73 | 51.91 | 0 | 0 | 0 | 1.85 | -44.4 | 76.61 | 17.36 | -32.19 | -23.25 | 12.43 | -29.65 | -17.08 | 5.46 | 4.4 | 14.71 | 0.16 | 0.0 | 45.45 | 165.10 | -43.58 | -6.51 |
| 22Q4 (16) | 67.48 | 315.26 | 203.55 | 19.11 | -30.0 | 209.2 | -8.02 | 84.98 | -464.79 | 9.74 | 514.47 | 182.32 | 86.59 | 98.83 | 1730.66 | 8.25 | 51.93 | 376.88 | 0 | 0 | 0 | 3.33 | 50.68 | 366.28 | 25.6 | -11.33 | 5.61 | 17.67 | -12.96 | 8.07 | 5.23 | 1.55 | 11.04 | 0.16 | 6.67 | 23.08 | 292.63 | 361.0 | 178.94 |
| 22Q3 (15) | 16.25 | 229.61 | 98.17 | 27.3 | 369.76 | 240.0 | -53.38 | -607.9 | -42.8 | -2.35 | -673.17 | -1121.74 | 43.55 | 939.11 | 485.4 | 5.43 | -28.36 | 4.83 | 0 | 0 | 0 | 2.21 | -30.69 | 5.65 | 28.87 | 3.0 | 6.93 | 20.3 | 4.53 | 11.78 | 5.15 | 6.19 | 10.04 | 0.15 | 7.14 | 36.36 | 63.48 | 214.29 | 77.66 |
| 22Q2 (14) | 4.93 | -85.94 | -83.48 | -10.12 | -118.57 | 45.71 | 10.51 | -22.32 | 8184.62 | 0.41 | 139.81 | 20.59 | -5.19 | -117.05 | -146.34 | 7.58 | 222.55 | -25.98 | 0 | 0 | 0 | 3.19 | 204.15 | -24.97 | 28.03 | 23.92 | 26.83 | 19.42 | 29.55 | 22.45 | 4.85 | 1.89 | 8.74 | 0.14 | 27.27 | 16.67 | 20.20 | -88.56 | -86.17 |
| 22Q1 (13) | 35.07 | 57.76 | 649.69 | -4.63 | 73.54 | 58.4 | 13.53 | 1052.82 | -71.69 | -1.03 | -129.86 | 28.97 | 30.44 | 543.55 | 273.84 | 2.35 | 35.84 | 19.9 | 0 | 0 | 0 | 1.05 | 46.78 | 19.8 | 22.62 | -6.68 | 15.82 | 14.99 | -8.32 | 11.37 | 4.76 | 1.06 | 7.21 | 0.11 | -15.38 | -8.33 | 176.59 | 68.32 | 598.76 |
| 21Q4 (12) | 22.23 | 171.1 | -42.57 | -17.5 | 10.26 | -12600.0 | -1.42 | 96.2 | -15.45 | 3.45 | 1400.0 | 183.94 | 4.73 | 141.86 | -87.82 | 1.73 | -66.6 | -83.43 | 0 | 0 | 0 | 0.71 | -65.86 | -80.45 | 24.24 | -10.22 | -5.86 | 16.35 | -9.97 | -7.05 | 4.71 | 0.64 | 7.05 | 0.13 | 18.18 | 8.33 | 104.91 | 193.61 | -40.08 |
| 21Q3 (11) | 8.2 | -72.52 | 1137.97 | -19.5 | -4.61 | -194.2 | -37.38 | -28653.85 | -76.9 | 0.23 | -32.35 | 121.3 | -11.3 | -200.89 | -156.76 | 5.18 | -49.41 | -25.68 | 0 | 0 | 0 | 2.09 | -50.77 | -31.63 | 27.0 | 22.17 | 31.26 | 18.16 | 14.5 | 25.85 | 4.68 | 4.93 | 20.0 | 0.11 | -8.33 | 22.22 | 35.73 | -75.53 | 933.09 |
| 21Q2 (10) | 29.84 | 567.71 | -11.87 | -18.64 | -67.48 | -11.08 | -0.13 | -100.27 | 93.5 | 0.34 | 123.45 | -72.13 | 11.2 | 163.96 | -34.43 | 10.24 | 422.45 | 24.73 | 0 | 0 | 0 | 4.25 | 385.58 | 1.23 | 22.1 | 13.16 | 75.12 | 15.86 | 17.83 | 34.18 | 4.46 | 0.45 | 35.98 | 0.12 | 0.0 | 33.33 | 145.99 | 512.34 | -34.51 |
| 21Q1 (9) | -6.38 | -116.48 | -145.9 | -11.13 | -8050.0 | -214.41 | 47.8 | 3986.18 | 53011.11 | -1.45 | 64.72 | -38.1 | -17.51 | -145.07 | -269.02 | 1.96 | -81.23 | -30.74 | 0 | 0 | 0 | 0.87 | -76.04 | -55.25 | 19.53 | -24.16 | 155.29 | 13.46 | -23.48 | 102.1 | 4.44 | 0.91 | 32.93 | 0.12 | 0.0 | 33.33 | -35.41 | -120.22 | -125.7 |
| 20Q4 (8) | 38.71 | 5000.0 | 196.63 | 0.14 | -99.32 | 105.69 | -1.23 | 94.18 | 84.85 | -4.11 | -280.56 | -428.8 | 38.85 | 95.13 | 266.86 | 10.44 | 49.78 | 1034.78 | 0 | 0 | -100.0 | 3.65 | 19.39 | 782.64 | 25.75 | 25.18 | 87.0 | 17.59 | 21.9 | 54.84 | 4.4 | 12.82 | 41.03 | 0.12 | 33.33 | 71.43 | 175.08 | 4182.23 | 95.2 |
| 20Q3 (7) | -0.79 | -102.33 | -102.2 | 20.7 | 223.36 | 1012.9 | -21.13 | -956.5 | 31.77 | -1.08 | -188.52 | 19.4 | 19.91 | 16.57 | -47.29 | 6.97 | -15.1 | 23.14 | 0 | 0 | 0 | 3.06 | -27.11 | 9.91 | 20.57 | 63.0 | 72.28 | 14.43 | 22.08 | 17.51 | 3.9 | 18.9 | 23.03 | 0.09 | 0.0 | -18.18 | -4.29 | -101.92 | -101.86 |
| 20Q2 (6) | 33.86 | 143.6 | 103.24 | -16.78 | -374.01 | -1851.16 | -2.0 | -2322.22 | -155.56 | 1.22 | 216.19 | 246.99 | 17.08 | 64.86 | 8.1 | 8.21 | 190.11 | 1291.53 | 0 | 0 | 100.0 | 4.19 | 114.64 | 1088.03 | 12.62 | 64.97 | 38.38 | 11.82 | 77.48 | 37.28 | 3.28 | -1.8 | 8.61 | 0.09 | 0.0 | -10.0 | 222.91 | 61.81 | 56.95 |
| 20Q1 (5) | 13.9 | 6.51 | -43.5 | -3.54 | -43.9 | 75.26 | 0.09 | 101.11 | -95.96 | -1.05 | -184.0 | -146.26 | 10.36 | -2.17 | 0.68 | 2.83 | 207.61 | 44.39 | 0 | -100.0 | 0 | 1.95 | 372.51 | 43.71 | 7.65 | -44.44 | 1.86 | 6.66 | -41.37 | 11.0 | 3.34 | 7.05 | 6.71 | 0.09 | 28.57 | 0.0 | 137.76 | 53.59 | -48.37 |
| 19Q4 (4) | 13.05 | -63.66 | 0.0 | -2.46 | -232.26 | 0.0 | -8.12 | 73.78 | 0.0 | 1.25 | 193.28 | 0.0 | 10.59 | -71.96 | 0.0 | 0.92 | -83.75 | 0.0 | 0.01 | 0 | 0.0 | 0.41 | -85.13 | 0.0 | 13.77 | 15.33 | 0.0 | 11.36 | -7.49 | 0.0 | 3.12 | -1.58 | 0.0 | 0.07 | -36.36 | 0.0 | 89.69 | -61.14 | 0.0 |
| 19Q3 (3) | 35.91 | 115.55 | 0.0 | 1.86 | 316.28 | 0.0 | -30.97 | -960.28 | 0.0 | -1.34 | -61.45 | 0.0 | 37.77 | 139.05 | 0.0 | 5.66 | 859.32 | 0.0 | 0 | 100.0 | 0.0 | 2.78 | 687.89 | 0.0 | 11.94 | 30.92 | 0.0 | 12.28 | 42.62 | 0.0 | 3.17 | 4.97 | 0.0 | 0.11 | 10.0 | 0.0 | 230.78 | 62.49 | 0.0 |
| 19Q2 (2) | 16.66 | -32.28 | 0.0 | -0.86 | 93.99 | 0.0 | 3.6 | 61.43 | 0.0 | -0.83 | -136.56 | 0.0 | 15.8 | 53.55 | 0.0 | 0.59 | -69.9 | 0.0 | -0.01 | 0 | 0.0 | 0.35 | -74.04 | 0.0 | 9.12 | 21.44 | 0.0 | 8.61 | 43.5 | 0.0 | 3.02 | -3.51 | 0.0 | 0.1 | 11.11 | 0.0 | 142.03 | -46.77 | 0.0 |
| 19Q1 (1) | 24.6 | 0.0 | 0.0 | -14.31 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 10.29 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 7.51 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 3.13 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 266.81 | 0.0 | 0.0 |
