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) | 124.24 | 0 | -26.63 | 0 | -71.42 | 0 | -1.08 | 0 | 97.61 | 0 | 21.2 | -51.77 | 0.38 | 0 | 1.60 | -45.75 | 29.74 | 57.44 | 9.85 | 39.72 | 24.69 | -3.67 | 0 | 0 | 359.70 | 0 |
| 2022 (9) | -23.29 | 0 | -48.58 | 0 | 80.09 | 69.04 | -7.35 | 0 | -71.87 | 0 | 43.96 | 27.46 | -1.7 | 0 | 2.94 | -7.27 | 18.89 | 72.04 | 7.05 | 197.47 | 25.63 | 17.84 | 0 | 0 | -71.27 | 0 |
| 2021 (8) | -20.38 | 0 | -17.4 | 0 | 47.38 | 352.1 | -18.8 | 0 | -37.78 | 0 | 34.49 | -42.57 | 8.96 | -79.37 | 3.17 | -49.73 | 10.98 | 109.54 | 2.37 | 25.4 | 21.75 | -3.46 | 0 | 0 | -84.49 | 0 |
| 2020 (7) | 5.54 | -90.59 | -12.78 | 0 | 10.48 | 0 | -27.36 | 0 | -7.24 | 0 | 60.06 | 9.5 | 43.43 | 77.12 | 6.31 | 14.3 | 5.24 | -51.07 | 1.89 | -49.33 | 22.53 | -2.55 | 0 | 0 | 22.69 | -89.66 |
| 2019 (6) | 58.9 | 129.72 | -22.69 | 0 | -32.41 | 0 | -8.26 | 0 | 36.21 | 0 | 54.85 | 236.3 | 24.52 | 0 | 5.52 | 263.36 | 10.71 | 2.59 | 3.73 | -34.33 | 23.12 | 2.98 | 0 | 0 | 219.37 | 140.67 |
| 2018 (5) | 25.64 | 0 | -30.19 | 0 | 12.2 | -69.23 | 4.28 | 319.61 | -4.55 | 0 | 16.31 | -17.29 | -0.51 | 0 | 1.52 | -24.21 | 10.44 | -30.35 | 5.68 | -35.82 | 22.45 | 4.08 | 0 | 0 | 91.15 | 0 |
| 2017 (4) | -20.98 | 0 | -23.65 | 0 | 39.65 | 0 | 1.02 | 0 | -44.63 | 0 | 19.72 | -13.7 | -2.14 | 0 | 2.01 | -14.23 | 14.99 | 8.39 | 8.85 | -16.75 | 21.57 | 4.76 | 0 | 0 | -68.97 | 0 |
| 2016 (3) | 99.61 | 368.09 | -23.15 | 0 | -71.29 | 0 | -10.22 | 0 | 76.46 | 1949.87 | 22.85 | 46.95 | -0.86 | 0 | 2.34 | 104.4 | 13.83 | -52.13 | 10.63 | -24.4 | 20.59 | 16.33 | 0 | 0 | 319.06 | 376.19 |
| 2015 (2) | 21.28 | -49.29 | -17.55 | 0 | 11.61 | 0 | -4.65 | 0 | 3.73 | -72.49 | 15.55 | -53.33 | 0.24 | 200.0 | 1.14 | -49.95 | 28.89 | 57.96 | 14.06 | 36.77 | 17.7 | -18.47 | 0 | 0 | 67.00 | -48.92 |
| 2014 (1) | 41.96 | 124.63 | -28.4 | 0 | -32.51 | 0 | 2.09 | -71.33 | 13.56 | 0 | 33.32 | 12.72 | 0.08 | -55.56 | 2.29 | -14.52 | 18.29 | 154.74 | 10.28 | 879.05 | 21.71 | 0.84 | 0 | 0 | 131.17 | 58.55 |
| 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) | 25.97 | 491.57 | 9.76 | -1.66 | 56.54 | 86.02 | 1.45 | 113.4 | 112.39 | 2.59 | 155.94 | 150.78 | 24.31 | 4164.91 | 106.19 | 1.72 | -67.67 | -87.04 | 0.11 | 134.38 | -89.22 | 0.58 | -61.45 | -84.95 | 5.02 | -47.76 | -24.51 | 0.44 | -87.71 | -57.28 | 4.93 | -28.76 | -13.96 | 0 | 0 | 0 | 483.61 | 1056.7 | 38.18 |
| 23Q3 (19) | 4.39 | -93.65 | 131.11 | -3.82 | 74.85 | 78.07 | -10.82 | 82.22 | -140.1 | -4.63 | -580.88 | 18.05 | 0.57 | -98.94 | 101.81 | 5.32 | -29.44 | -55.33 | -0.32 | -233.33 | -433.33 | 1.50 | -30.78 | -40.32 | 9.61 | 27.96 | 32.73 | 3.58 | 5.92 | 18.94 | 6.92 | 3.44 | -7.73 | 0 | 0 | 0 | 41.81 | -93.91 | 131.14 |
| 23Q2 (18) | 69.18 | 179.97 | 118.85 | -15.19 | -154.87 | -16.04 | -60.84 | -4928.1 | -734.57 | -0.68 | -141.46 | -74.36 | 53.99 | 187.95 | 191.52 | 7.54 | 13.9 | -33.27 | 0.24 | -31.43 | 111.06 | 2.17 | 8.03 | -34.2 | 7.51 | -1.05 | 106.89 | 3.38 | 37.96 | 389.86 | 6.69 | 8.78 | 0.9 | 0 | 0 | 0 | 686.99 | 139.1 | 59.09 |
| 23Q1 (17) | 24.71 | 4.44 | 138.34 | -5.96 | 49.79 | 3.87 | -1.21 | 89.66 | -101.68 | 1.64 | 132.16 | -56.73 | 18.75 | 59.03 | 126.54 | 6.62 | -50.11 | -11.62 | 0.35 | -65.69 | 170.0 | 2.01 | -47.79 | -10.61 | 7.59 | 14.14 | 450.0 | 2.45 | 137.86 | 5.6 | 6.15 | 7.33 | 6.4 | 0 | 0 | 0 | 287.33 | -17.91 | 136.11 |
| 22Q4 (16) | 23.66 | 267.68 | -10.48 | -11.87 | 31.86 | -101.19 | -11.7 | -143.37 | 28.0 | -5.1 | 9.73 | -135.56 | 11.79 | 137.39 | -42.57 | 13.27 | 11.42 | 10.49 | 1.02 | 1800.0 | -84.26 | 3.85 | 52.86 | -5.99 | 6.65 | -8.15 | 850.0 | 1.03 | -65.78 | 142.04 | 5.73 | -23.6 | 6.51 | 0 | 0 | 0 | 350.00 | 360.7 | -61.2 |
| 22Q3 (15) | -14.11 | -144.64 | 64.4 | -17.42 | -33.08 | -596.8 | 26.98 | 470.1 | -47.5 | -5.65 | -1348.72 | 49.33 | -31.53 | -270.25 | 25.16 | 11.91 | 5.4 | 12.25 | -0.06 | 97.24 | -112.0 | 2.52 | -23.68 | -34.22 | 7.24 | 99.45 | 20.67 | 3.01 | 336.23 | -29.01 | 7.5 | 13.12 | 39.93 | 0 | 0 | 0 | -134.25 | -131.09 | 67.48 |
| 22Q2 (14) | 31.61 | 149.05 | 625.0 | -13.09 | -111.13 | -259.62 | -7.29 | -110.11 | 63.84 | -0.39 | -110.29 | 95.29 | 18.52 | 126.21 | 2472.22 | 11.3 | 50.87 | 89.6 | -2.17 | -334.0 | -240.91 | 3.30 | 46.76 | 33.94 | 3.63 | 163.04 | 715.25 | 0.69 | -70.26 | 216.95 | 6.63 | 14.71 | 24.86 | 0 | 0 | 0 | 431.83 | 154.27 | 367.49 |
| 22Q1 (13) | -64.45 | -343.85 | -458.49 | -6.2 | -5.08 | -15.67 | 72.1 | 543.69 | 122.53 | 3.79 | -73.57 | 127.62 | -70.65 | -444.13 | -318.05 | 7.49 | -37.64 | 26.73 | -0.5 | -107.72 | -213.64 | 2.25 | -45.09 | 4.23 | 1.38 | 97.14 | -71.66 | 2.32 | 194.69 | 98.29 | 5.78 | 7.43 | 1.4 | 0 | 0 | 0 | -795.68 | -188.21 | -373.68 |
| 21Q4 (12) | 26.43 | 166.69 | 231.3 | -5.9 | -136.0 | -142.39 | -16.25 | -131.62 | -439.87 | 14.34 | 228.61 | 181.62 | 20.53 | 148.73 | 430.6 | 12.01 | 13.2 | 62.52 | 6.48 | 1196.0 | -62.52 | 4.09 | 6.95 | 51.24 | 0.7 | -88.33 | -78.53 | -2.45 | -157.78 | -497.56 | 5.38 | 0.37 | -0.55 | 0 | 0 | 0 | 902.05 | 318.51 | 324.06 |
| 21Q3 (11) | -39.63 | -1008.94 | -3196.09 | -2.5 | 31.32 | 68.83 | 51.39 | 354.91 | 643.7 | -11.15 | -34.66 | -24.72 | -42.13 | -5951.39 | -525.07 | 10.61 | 78.02 | -26.68 | 0.5 | -67.53 | -94.19 | 3.83 | 55.4 | -30.93 | 6.0 | 1116.95 | 112.77 | 4.24 | 818.64 | 142.29 | 5.36 | 0.94 | -4.63 | 0 | 0 | 0 | -412.81 | -546.9 | -2476.9 |
| 21Q2 (10) | 4.36 | 137.78 | -72.18 | -3.64 | 32.09 | 82.36 | -20.16 | -162.22 | -1393.33 | -8.28 | 39.65 | -301.46 | 0.72 | 104.26 | 114.52 | 5.96 | 0.85 | -75.69 | 1.54 | 250.0 | -49.01 | 2.46 | 14.21 | -79.18 | -0.59 | -112.11 | -160.82 | -0.59 | -150.43 | 11.94 | 5.31 | -6.84 | -6.68 | 0 | 0 | 0 | 92.37 | 154.99 | -70.41 |
| 21Q1 (9) | -11.54 | 42.67 | -232.49 | -5.36 | -138.51 | -373.47 | 32.4 | 1176.41 | 308.58 | -13.72 | 21.91 | -177.17 | -16.9 | -172.14 | -258.39 | 5.91 | -20.03 | -56.83 | 0.44 | -97.46 | -96.97 | 2.16 | -20.32 | -66.96 | 4.87 | 49.39 | 369.06 | 1.17 | 385.37 | -3.31 | 5.7 | 5.36 | -1.89 | 0 | 0 | 0 | -167.98 | 58.28 | -235.38 |
| 20Q4 (8) | -20.13 | -1672.66 | -75.04 | 13.92 | 273.57 | 199.15 | -3.01 | -143.56 | -152.17 | -17.57 | -96.53 | -260.78 | -6.21 | 7.86 | 75.69 | 7.39 | -48.93 | -13.87 | 17.29 | 100.81 | 336.85 | 2.71 | -51.16 | -40.08 | 3.26 | 15.6 | 126.39 | -0.41 | -123.43 | 79.6 | 5.41 | -3.74 | 15.35 | 0 | 0 | 0 | -402.60 | -2418.1 | 6.18 |
| 20Q3 (7) | 1.28 | -91.83 | -96.6 | -8.02 | 61.12 | -832.56 | 6.91 | 611.85 | 140.58 | -8.94 | -317.52 | -428.99 | -6.74 | -35.89 | -118.35 | 14.47 | -40.99 | -37.49 | 8.61 | 185.1 | -60.88 | 5.54 | -53.16 | -36.32 | 2.82 | 190.72 | -11.6 | 1.75 | 361.19 | -24.24 | 5.62 | -1.23 | -7.87 | 0 | 0 | 0 | 17.37 | -94.44 | -96.12 |
| 20Q2 (6) | 15.67 | 79.91 | -54.3 | -20.63 | -1152.55 | -124.0 | -1.35 | -117.02 | 94.92 | 4.11 | 183.03 | 181.51 | -4.96 | -146.49 | -119.78 | 24.52 | 79.11 | 75.9 | 3.02 | -79.19 | -40.32 | 11.83 | 81.29 | 136.47 | 0.97 | 153.59 | -77.12 | -0.67 | -155.37 | -125.48 | 5.69 | -2.07 | -10.68 | 0 | 0 | 0 | 312.15 | 151.58 | -18.07 |
| 20Q1 (5) | 8.71 | 175.74 | 684.56 | 1.96 | 113.96 | 38.03 | 7.93 | 37.44 | 45.24 | -4.95 | -1.64 | -134.6 | 10.67 | 141.78 | 15342.86 | 13.69 | 59.56 | 49.29 | 14.51 | 298.77 | 204.83 | 6.52 | 44.47 | 83.84 | -1.81 | -225.69 | -198.91 | 1.21 | 160.2 | 51.25 | 5.81 | 23.88 | -2.52 | 0 | 0 | 0 | 124.07 | 128.91 | 662.91 |
| 19Q4 (4) | -11.5 | -130.59 | 0.0 | -14.04 | -1532.56 | 0.0 | 5.77 | 133.88 | 0.0 | -4.87 | -188.17 | 0.0 | -25.54 | -169.52 | 0.0 | 8.58 | -62.94 | 0.0 | -7.3 | -133.17 | 0.0 | 4.52 | -48.09 | 0.0 | 1.44 | -54.86 | 0.0 | -2.01 | -187.01 | 0.0 | 4.69 | -23.11 | 0.0 | 0 | 0 | 0.0 | -429.10 | -195.98 | 0.0 |
| 19Q3 (3) | 37.6 | 9.65 | 0.0 | -0.86 | 90.66 | 0.0 | -17.03 | 35.98 | 0.0 | -1.69 | -215.75 | 0.0 | 36.74 | 46.49 | 0.0 | 23.15 | 66.07 | 0.0 | 22.01 | 334.98 | 0.0 | 8.70 | 73.94 | 0.0 | 3.19 | -24.76 | 0.0 | 2.31 | -12.17 | 0.0 | 6.1 | -4.24 | 0.0 | 0 | 0 | 0.0 | 447.09 | 17.35 | 0.0 |
| 19Q2 (2) | 34.29 | 2401.34 | 0.0 | -9.21 | -748.59 | 0.0 | -26.6 | -587.18 | 0.0 | 1.46 | 169.19 | 0.0 | 25.08 | 35928.57 | 0.0 | 13.94 | 52.02 | 0.0 | 5.06 | 6.3 | 0.0 | 5.00 | 40.94 | 0.0 | 4.24 | 131.69 | 0.0 | 2.63 | 228.75 | 0.0 | 6.37 | 6.88 | 0.0 | 0 | 0 | 0.0 | 381.00 | 1828.56 | 0.0 |
| 19Q1 (1) | -1.49 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 5.46 | 0.0 | 0.0 | -2.11 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 9.17 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 3.55 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 5.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -22.04 | 0.0 | 0.0 |
