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) | 73.75 | 0 | -48.59 | 0 | -44.3 | 0 | 38.41 | 0 | 25.16 | -34.48 | 14.7 | 43.7 | 0.46 | -99.26 | 1.21 | 27.85 | 52.06 | 68.86 | 22.61 | -34.56 | 18.37 | 5.57 | 9.81 | -54.88 | 145.21 | 0 |
| 2022 (9) | -7.39 | 0 | 45.79 | 0 | 30.37 | 50.05 | -46.26 | 0 | 38.4 | 609.8 | 10.23 | -42.72 | 62.08 | 0 | 0.95 | -48.9 | 30.83 | -3.45 | 34.55 | 158.8 | 17.4 | -1.92 | 21.74 | 54.95 | -10.03 | 0 |
| 2021 (8) | 16.55 | -68.72 | -11.14 | 0 | 20.24 | 0 | 1.96 | 0 | 5.41 | 0 | 17.86 | 53.97 | 0 | 0 | 1.85 | 34.09 | 31.93 | -13.09 | 13.35 | 22.93 | 17.74 | 10.81 | 14.03 | 3.62 | 36.68 | -71.99 |
| 2020 (7) | 52.91 | 1.28 | -59.52 | 0 | -21.3 | 0 | -10.58 | 0 | -6.61 | 0 | 11.6 | 18.13 | 0 | 0 | 1.38 | 14.5 | 36.74 | 8.79 | 10.86 | 2.26 | 16.01 | 15.6 | 13.54 | -5.05 | 130.93 | -2.93 |
| 2019 (6) | 52.24 | 48.54 | -16.43 | 0 | 23.59 | -57.48 | -1.61 | 0 | 35.81 | 0 | 9.82 | 18.74 | 0 | 0 | 1.20 | 0.47 | 33.77 | 16.05 | 10.62 | -1.85 | 13.85 | 202.4 | 14.26 | 20.13 | 134.88 | 4.58 |
| 2018 (5) | 35.17 | 11.79 | -65.78 | 0 | 55.48 | -19.14 | -8.5 | 0 | -30.61 | 0 | 8.27 | 92.77 | 0 | 0 | 1.20 | -2.43 | 29.1 | 66.95 | 10.82 | 0.37 | 4.58 | 96.57 | 11.87 | 108.98 | 128.97 | -22.97 |
| 2017 (4) | 31.46 | 370.25 | -23.69 | 0 | 68.61 | 54.21 | 4.73 | 3538.46 | 7.77 | 0 | 4.29 | 320.59 | -3.96 | 0 | 1.23 | 74.39 | 17.43 | 11.8 | 10.78 | 5.38 | 2.33 | 281.97 | 5.68 | 491.67 | 167.43 | 195.32 |
| 2016 (3) | 6.69 | -50.0 | -45.23 | 0 | 44.49 | 840.59 | 0.13 | 0 | -38.54 | 0 | 1.02 | -76.11 | 0.08 | 0 | 0.70 | -81.75 | 15.59 | 31.34 | 10.23 | 18.13 | 0.61 | 117.86 | 0.96 | 31.51 | 56.69 | -59.03 |
| 2015 (2) | 13.38 | 26660.0 | -6.24 | 0 | 4.73 | 65.96 | -0.7 | 0 | 7.14 | 354.78 | 4.27 | 1933.33 | 0 | 0 | 3.86 | 829.04 | 11.87 | 90.84 | 8.66 | 54.09 | 0.28 | 115.38 | 0.73 | 7200.0 | 138.37 | 15839.77 |
| 2014 (1) | 0.05 | -98.77 | 1.52 | 0 | 2.85 | 0 | -0.28 | 0 | 1.57 | 17.16 | 0.21 | 10.53 | -1.45 | 0 | 0.42 | -32.27 | 6.22 | 51.34 | 5.62 | 51.08 | 0.13 | -18.75 | 0.01 | 0.0 | 0.87 | -99.17 |
| 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) | 72.27 | 987.84 | 62.88 | -19.82 | -89.85 | -132.34 | -15.17 | -322.56 | -997.63 | 29.48 | 415.63 | 192.24 | 52.45 | 382.29 | -50.36 | 3.34 | 50.45 | 27.0 | 0.78 | -31.58 | -98.8 | 0.98 | 31.72 | 23.28 | 10.71 | -22.39 | 132.83 | 4.26 | -44.17 | -79.17 | 5.51 | 21.63 | 28.74 | 2.84 | 15.92 | -77.32 | 573.12 | 1128.65 | 381.15 |
| 23Q3 (19) | -8.14 | 51.61 | 79.68 | -10.44 | -5.35 | -6.97 | -3.59 | 80.04 | -107.22 | -9.34 | -47.55 | -78.24 | -18.58 | 30.49 | 62.7 | 2.22 | -2.63 | -21.83 | 1.14 | 135.74 | 200.0 | 0.74 | -5.88 | -23.89 | 13.8 | -6.25 | 32.18 | 7.63 | 31.55 | 16.85 | 4.53 | 7.35 | 6.84 | 2.45 | 8.41 | -17.51 | -55.72 | 59.32 | 80.89 |
| 23Q2 (18) | -16.82 | -163.62 | -172.75 | -9.91 | -17.84 | -70.57 | -17.99 | -138.28 | 35.36 | -6.33 | -125.73 | -106.71 | -26.73 | -248.25 | -254.42 | 2.28 | -66.81 | 11.22 | -3.19 | -283.33 | -87.65 | 0.79 | -67.35 | -7.22 | 14.72 | 14.73 | 53.17 | 5.8 | 17.89 | 31.22 | 4.22 | 2.68 | 1.44 | 2.26 | -0.44 | -28.48 | -136.97 | -158.54 | -169.55 |
| 23Q1 (17) | 26.44 | -40.41 | 175.91 | -8.41 | -113.72 | -12114.29 | -7.55 | -546.75 | -211.36 | 24.6 | 176.97 | 123.78 | 18.03 | -82.94 | 151.87 | 6.87 | 161.22 | 154.44 | 1.74 | -97.31 | 227.94 | 2.41 | 204.61 | 93.55 | 12.83 | 178.91 | 107.61 | 4.92 | -75.94 | 56.69 | 4.11 | -3.97 | -13.11 | 2.27 | -81.87 | -26.54 | 233.98 | 96.44 | 173.63 |
| 22Q4 (16) | 44.37 | 210.79 | -0.22 | 61.29 | 727.97 | 2675.21 | 1.69 | -96.6 | -85.59 | -31.96 | -509.92 | -1415.23 | 105.66 | 312.13 | 151.03 | 2.63 | -7.39 | -61.61 | 64.76 | 16942.11 | 11076.27 | 0.79 | -18.69 | -65.16 | 4.6 | -55.94 | -40.26 | 20.45 | 213.17 | 304.95 | 4.28 | 0.94 | -8.35 | 12.52 | 321.55 | 255.68 | 119.11 | 140.86 | -64.54 |
| 22Q3 (15) | -40.05 | -273.23 | -223.24 | -9.76 | -67.99 | -70.93 | 49.72 | 278.66 | 2337.25 | -5.24 | -105.55 | -116.53 | -49.81 | -387.75 | -175.19 | 2.84 | 38.54 | -9.84 | 0.38 | 122.35 | 218.75 | 0.97 | 14.73 | -27.64 | 10.44 | 8.64 | 16.13 | 6.53 | 47.74 | 83.43 | 4.24 | 1.92 | 2.91 | 2.97 | -6.01 | -13.66 | -291.48 | -248.01 | -161.61 |
| 22Q2 (14) | 23.12 | 166.38 | 436.54 | -5.81 | -8400.0 | 67.88 | -27.83 | -510.47 | -756.31 | 94.4 | 191.24 | 2090.26 | 17.31 | 149.8 | 169.35 | 2.05 | -24.07 | -39.35 | -1.7 | -25.0 | -286.81 | 0.85 | -31.89 | -42.75 | 9.61 | 55.5 | 3.89 | 4.42 | 40.76 | 56.18 | 4.16 | -12.05 | -8.97 | 3.16 | 2.27 | -12.47 | 196.93 | 161.97 | 415.61 |
| 22Q1 (13) | -34.83 | -178.32 | -301.73 | 0.07 | 102.94 | -99.53 | 6.78 | -42.2 | -30.25 | -103.46 | -4357.61 | -4283.9 | -34.76 | -182.58 | -645.68 | 2.7 | -60.58 | -39.6 | -1.36 | -130.51 | 0 | 1.25 | -45.17 | -43.73 | 6.18 | -19.74 | 3.17 | 3.14 | -37.82 | 64.4 | 4.73 | 1.28 | 7.99 | 3.09 | -12.22 | -10.95 | -317.79 | -194.62 | -257.75 |
| 21Q4 (12) | 44.47 | 458.92 | 5.98 | -2.38 | 58.32 | 94.7 | 11.73 | 475.0 | 156.8 | 2.43 | 200.41 | 138.39 | 42.09 | 332.54 | 1517.17 | 6.85 | 117.46 | 52.56 | -0.59 | -84.38 | 0 | 2.27 | 68.89 | 34.27 | 7.7 | -14.35 | -35.78 | 5.05 | 41.85 | 46.8 | 4.67 | 13.35 | 1.3 | 3.52 | 2.33 | -12.22 | 335.88 | 401.45 | -3.46 |
| 21Q3 (11) | -12.39 | -80.35 | -227.86 | -5.71 | 68.44 | -24.4 | 2.04 | 162.77 | 157.46 | -2.42 | -156.15 | -216.35 | -18.1 | 27.48 | -454.9 | 3.15 | -6.8 | 3.96 | -0.32 | -135.16 | 0 | 1.35 | -9.23 | -6.17 | 8.99 | -2.81 | -8.64 | 3.56 | 25.8 | 32.84 | 4.12 | -9.85 | 4.83 | 3.44 | -4.71 | 28.84 | -111.42 | -78.57 | -206.71 |
| 21Q2 (10) | -6.87 | 20.76 | -467.38 | -18.09 | -220.28 | -191.77 | -3.25 | -133.44 | -346.21 | 4.31 | 282.63 | 330.48 | -24.96 | -491.84 | -476.44 | 3.38 | -24.38 | 9.03 | 0.91 | 0 | 0 | 1.48 | -33.05 | -11.27 | 9.25 | 54.42 | 5.71 | 2.83 | 48.17 | -5.67 | 4.57 | 4.34 | 12.29 | 3.61 | 4.03 | 10.06 | -62.40 | 29.76 | -445.36 |
| 21Q1 (9) | -8.67 | -120.66 | -1634.0 | 15.04 | 133.47 | 495.79 | 9.72 | 147.07 | 507.5 | -2.36 | 62.72 | 41.58 | 6.37 | 314.48 | 248.14 | 4.47 | -0.45 | 356.12 | 0 | 0 | 0 | 2.21 | 30.82 | 303.64 | 5.99 | -50.04 | -2.92 | 1.91 | -44.48 | 2.69 | 4.38 | -4.99 | 28.82 | 3.47 | -13.47 | -3.07 | -88.83 | -125.53 | -1470.55 |
| 20Q4 (8) | 41.96 | 333.02 | -5.05 | -44.93 | -878.87 | -321.48 | -20.65 | -481.69 | -309.72 | -6.33 | -404.33 | -212.63 | -2.97 | -158.24 | -108.86 | 4.49 | 48.18 | 5.9 | 0 | 0 | 0 | 1.69 | 18.03 | -2.04 | 11.99 | 21.85 | -1.07 | 3.44 | 28.36 | -7.03 | 4.61 | 17.3 | 35.59 | 4.01 | 50.19 | 0.75 | 347.93 | 233.21 | -12.76 |
| 20Q3 (7) | 9.69 | 418.18 | -61.78 | -4.59 | 25.97 | 57.54 | -3.55 | -368.94 | 86.13 | 2.08 | 211.23 | -90.52 | 5.1 | 217.78 | -64.92 | 3.03 | -2.26 | 103.36 | 0 | 0 | 0 | 1.43 | -14.16 | 98.55 | 9.84 | 12.46 | 11.69 | 2.68 | -10.67 | -24.08 | 3.93 | -3.44 | 2.08 | 2.67 | -18.6 | -41.83 | 104.42 | 477.93 | -50.69 |
| 20Q2 (6) | 1.87 | 474.0 | 110.1 | -6.2 | -63.16 | -475.76 | 1.32 | -17.5 | -97.63 | -1.87 | 53.71 | 94.02 | -4.33 | -0.7 | 74.32 | 3.1 | 216.33 | -4.91 | 0 | 0 | 0 | 1.67 | 204.55 | -4.06 | 8.75 | 41.82 | 22.21 | 3.0 | 61.29 | 26.05 | 4.07 | 19.71 | 16.29 | 3.28 | -8.38 | 46.43 | 18.07 | 419.44 | 107.93 |
| 20Q1 (5) | -0.5 | -101.13 | -136.23 | -3.8 | 64.35 | -212.09 | 1.6 | 131.75 | 208.84 | -4.04 | -171.89 | -232.03 | -4.3 | -112.82 | -190.15 | 0.98 | -76.89 | 19.51 | 0 | 0 | 0 | 0.55 | -68.25 | 17.76 | 6.17 | -49.09 | 8.44 | 1.86 | -49.73 | 56.3 | 3.4 | 0.0 | 9.68 | 3.58 | -10.05 | 3.77 | -5.66 | -101.42 | -131.72 |
| 19Q4 (4) | 44.19 | 74.32 | 0.0 | -10.66 | 1.39 | 0.0 | -5.04 | 80.3 | 0.0 | 5.62 | -74.37 | 0.0 | 33.53 | 130.61 | 0.0 | 4.24 | 184.56 | 0.0 | 0 | 0 | 0.0 | 1.73 | 139.23 | 0.0 | 12.12 | 37.57 | 0.0 | 3.7 | 4.82 | 0.0 | 3.4 | -11.69 | 0.0 | 3.98 | -13.29 | 0.0 | 398.83 | 88.32 | 0.0 |
| 19Q3 (3) | 25.35 | 236.95 | 0.0 | -10.81 | -755.15 | 0.0 | -25.59 | -145.95 | 0.0 | 21.93 | 170.18 | 0.0 | 14.54 | 186.24 | 0.0 | 1.49 | -54.29 | 0.0 | 0 | 0 | 0.0 | 0.72 | -58.52 | 0.0 | 8.81 | 23.04 | 0.0 | 3.53 | 48.32 | 0.0 | 3.85 | 10.0 | 0.0 | 4.59 | 104.91 | 0.0 | 211.78 | 192.9 | 0.0 |
| 19Q2 (2) | -18.51 | -1441.3 | 0.0 | 1.65 | -51.33 | 0.0 | 55.69 | 3888.44 | 0.0 | -31.25 | -1121.24 | 0.0 | -16.86 | -453.46 | 0.0 | 3.26 | 297.56 | 0.0 | 0 | 0 | 0.0 | 1.74 | 273.8 | 0.0 | 7.16 | 25.83 | 0.0 | 2.38 | 100.0 | 0.0 | 3.5 | 12.9 | 0.0 | 2.24 | -35.07 | 0.0 | -227.96 | -1378.53 | 0.0 |
| 19Q1 (1) | 1.38 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | -1.47 | 0.0 | 0.0 | 3.06 | 0.0 | 0.0 | 4.77 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 5.69 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 17.83 | 0.0 | 0.0 |
