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) | 105.9 | 1968.36 | -0.32 | 0 | -71.81 | 0 | -0.07 | 0 | 105.58 | 0 | 16.6 | -32.85 | -3.7 | 0 | 2.16 | -19.68 | 47.09 | -40.5 | 34.01 | -41.8 | 24.23 | 13.01 | 0 | 0 | 181.83 | 2736.89 |
| 2022 (9) | 5.12 | 0 | -6.31 | 0 | 46.1 | -3.46 | 3.03 | 0 | -1.19 | 0 | 24.72 | 18.11 | 2.65 | -37.2 | 2.69 | 5.01 | 79.14 | -9.13 | 58.44 | -1.45 | 21.44 | 10.17 | 0 | 0 | 6.41 | 0 |
| 2021 (8) | -49.6 | 0 | -17.52 | 0 | 47.75 | 0 | -4.1 | 0 | -67.12 | 0 | 20.93 | -13.41 | 4.22 | 0 | 2.56 | -25.92 | 87.09 | 26.99 | 59.3 | 19.82 | 19.46 | 10.01 | 0 | 0 | -62.98 | 0 |
| 2020 (7) | 113.98 | 488.44 | -14.57 | 0 | -57.17 | 0 | -4.42 | 0 | 99.41 | 0 | 24.17 | -28.02 | -0.96 | 0 | 3.45 | -34.77 | 68.58 | 44.93 | 49.49 | 46.64 | 17.69 | 7.08 | 0 | 0 | 169.66 | 340.32 |
| 2019 (6) | 19.37 | -28.1 | -63.59 | 0 | 29.76 | 245.64 | 0.09 | -97.72 | -44.22 | 0 | 33.58 | 26.96 | -2.23 | 0 | 5.29 | 20.53 | 47.32 | 21.21 | 33.75 | 17.84 | 16.52 | 25.15 | 0 | 0 | 38.53 | -40.16 |
| 2018 (5) | 26.94 | -1.43 | -53.23 | 0 | 8.61 | 0 | 3.95 | 0 | -26.29 | 0 | 26.45 | 67.09 | -2.46 | 0 | 4.39 | 53.14 | 39.04 | 32.34 | 28.64 | 39.44 | 13.2 | 7.14 | 0 | 0 | 64.39 | -22.58 |
| 2017 (4) | 27.33 | 11.69 | -13.71 | 0 | -5.01 | 0 | -1.64 | 0 | 13.62 | 37.58 | 15.83 | -11.96 | -2.77 | 0 | 2.87 | -8.75 | 29.5 | -22.41 | 20.54 | -32.99 | 12.32 | 6.85 | 0 | 0 | 83.17 | 43.37 |
| 2016 (3) | 24.47 | -9.8 | -14.57 | 0 | -22.06 | 0 | -2.51 | 0 | 9.9 | -69.28 | 17.98 | 25.56 | -0.13 | 0 | 3.14 | 32.57 | 38.02 | -21.71 | 30.65 | -20.24 | 11.53 | 10.87 | 0 | 0 | 58.01 | 4.42 |
| 2015 (2) | 27.13 | -30.42 | 5.1 | 0 | -18.53 | 0 | -1.39 | 0 | 32.23 | 35.99 | 14.32 | 25.07 | -1.53 | 0 | 2.37 | 24.29 | 48.56 | -1.36 | 38.43 | -6.54 | 10.4 | -1.33 | 0 | 0 | 55.56 | -26.39 |
| 2014 (1) | 38.99 | -28.67 | -15.29 | 0 | -15.09 | 0 | -3.83 | 0 | 23.7 | -40.11 | 11.45 | -12.66 | 0.15 | -88.28 | 1.91 | -20.88 | 49.23 | 18.66 | 41.12 | 17.32 | 10.54 | 7.11 | 0 | 0 | 75.47 | -38.02 |
| 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) | 11.68 | -72.89 | 268.79 | -6.74 | -54.59 | 58.29 | -28.15 | 25.39 | -310.7 | -3.82 | -405.6 | -221.27 | 4.94 | -87.24 | 121.4 | 3.39 | -3.97 | -59.06 | -5.12 | -1189.36 | -1212.82 | 2.28 | 26.19 | -41.65 | 2.78 | -76.2 | -72.9 | 2.81 | -74.52 | 31.92 | 6.36 | 2.91 | 9.84 | 0 | 0 | 0 | 127.37 | -49.12 | 245.78 |
| 23Q3 (19) | 43.08 | -15.38 | 156.43 | -4.36 | -171.48 | 12.45 | -37.73 | -18.83 | -724.67 | 1.25 | 135.85 | 182.24 | 38.72 | -32.08 | 227.58 | 3.53 | -20.5 | -36.74 | 0.47 | 1040.0 | -32.86 | 1.81 | -8.49 | -16.15 | 11.68 | -25.75 | -50.55 | 11.03 | -6.68 | -45.01 | 6.18 | 4.57 | 14.23 | 0 | 0 | 0 | 250.32 | -12.82 | 279.5 |
| 23Q2 (18) | 50.91 | 22034.78 | 366.64 | 6.1 | 30.34 | -17.12 | -31.75 | -222.92 | -217.5 | 0.53 | -73.1 | -80.66 | 57.01 | 1061.1 | 212.04 | 4.44 | -15.27 | -26.12 | -0.05 | -105.0 | -104.2 | 1.98 | -24.11 | -25.2 | 15.73 | -6.92 | -28.53 | 11.82 | 41.39 | -34.41 | 5.91 | 2.25 | 13.44 | 0 | 0 | 0 | 287.14 | 17552.89 | 511.39 |
| 23Q1 (17) | 0.23 | 103.32 | 101.47 | 4.68 | 128.96 | -37.35 | 25.83 | 93.34 | -29.62 | 1.97 | -37.46 | 247.01 | 4.91 | 121.27 | 159.95 | 5.24 | -36.71 | 8.26 | 1.0 | 356.41 | -13.04 | 2.60 | -33.41 | 19.79 | 16.9 | 64.72 | -27.31 | 8.36 | 292.49 | -54.12 | 5.78 | -0.17 | 14.91 | 0 | 0 | 0 | 1.63 | 101.86 | 102.41 |
| 22Q4 (16) | -6.92 | -141.19 | 84.94 | -16.16 | -224.5 | -4.06 | 13.36 | 121.19 | -56.6 | 3.15 | 307.24 | 17.54 | -23.08 | -295.26 | 62.45 | 8.28 | 48.39 | 14.36 | -0.39 | -155.71 | -140.21 | 3.91 | 81.33 | 7.53 | 10.26 | -56.56 | -33.33 | 2.13 | -89.38 | -80.6 | 5.79 | 7.02 | 10.71 | 0 | 0 | 0 | -87.37 | -232.46 | 69.17 |
| 22Q3 (15) | 16.8 | 53.99 | 197.79 | -4.98 | -167.66 | -185.27 | 6.04 | 160.4 | -62.41 | -1.52 | -155.47 | 73.79 | 11.82 | -35.3 | 204.23 | 5.58 | -7.15 | -7.62 | 0.7 | -41.18 | 18.64 | 2.16 | -18.37 | -28.77 | 23.62 | 7.31 | 19.59 | 20.06 | 11.32 | 56.6 | 5.41 | 3.84 | 13.18 | 0 | 0 | 0 | 65.96 | 40.44 | 167.53 |
| 22Q2 (14) | 10.91 | 169.67 | 74.28 | 7.36 | -1.47 | 24.53 | -10.0 | -127.25 | -153.16 | 2.74 | 304.48 | 61.18 | 18.27 | 323.08 | 50.12 | 6.01 | 24.17 | 69.77 | 1.19 | 3.48 | -50.0 | 2.64 | 21.53 | 59.53 | 22.01 | -5.33 | -18.42 | 18.02 | -1.1 | -2.54 | 5.21 | 3.58 | 6.76 | 0 | 0 | 0 | 46.97 | 169.73 | 75.33 |
| 22Q1 (13) | -15.66 | 65.91 | -315.7 | 7.47 | 148.1 | 154.33 | 36.7 | 19.23 | 658.26 | -1.34 | -150.0 | 50.19 | -8.19 | 86.68 | -26.19 | 4.84 | -33.15 | 17.48 | 1.15 | 18.56 | 310.71 | 2.17 | -40.22 | 8.8 | 23.25 | 51.07 | -6.89 | 18.22 | 65.94 | 7.05 | 5.03 | -3.82 | 9.83 | 0 | 0 | 0 | -67.35 | 76.23 | -300.39 |
| 21Q4 (12) | -45.94 | -167.4 | -700.35 | -15.53 | -365.92 | -516.27 | 30.78 | 91.54 | 2643.8 | 2.68 | 146.21 | 194.37 | -61.47 | -442.06 | -644.19 | 7.24 | 19.87 | 30.92 | 0.97 | 64.41 | 143.69 | 3.64 | 20.12 | 15.23 | 15.39 | -22.08 | -6.61 | 10.98 | -14.29 | -16.5 | 5.23 | 9.41 | 10.34 | 0 | 0 | 0 | -283.41 | -190.17 | -783.3 |
| 21Q3 (11) | -17.18 | -374.44 | -140.39 | 5.84 | -1.18 | 263.13 | 16.07 | 506.84 | 172.0 | -5.8 | -441.18 | -192.36 | -11.34 | -193.18 | -129.11 | 6.04 | 70.62 | 0.83 | 0.59 | -75.21 | 521.43 | 3.03 | 82.82 | -1.58 | 19.75 | -26.8 | -7.23 | 12.81 | -30.72 | -13.62 | 4.78 | -2.05 | 7.66 | 0 | 0 | 0 | -97.67 | -464.62 | -144.24 |
| 21Q2 (10) | 6.26 | -13.77 | -90.8 | 5.91 | 142.98 | 155.08 | -3.95 | -181.61 | 93.11 | 1.7 | 163.2 | 130.69 | 12.17 | 287.52 | -78.76 | 3.54 | -14.08 | -42.16 | 2.38 | 750.0 | 417.39 | 1.66 | -17.11 | -46.68 | 26.98 | 8.05 | 19.06 | 18.49 | 8.64 | 21.48 | 4.88 | 6.55 | 15.09 | 0 | 0 | 0 | 26.79 | -20.3 | -92.34 |
| 21Q1 (9) | 7.26 | 226.48 | -20.57 | -13.75 | -445.63 | -708.41 | 4.84 | 500.0 | -79.54 | -2.69 | 5.28 | -15.95 | -6.49 | 21.43 | -156.93 | 4.12 | -25.5 | -36.91 | 0.28 | 112.61 | -70.21 | 2.00 | -36.7 | -59.23 | 24.97 | 51.52 | 206.0 | 17.02 | 29.43 | 170.59 | 4.58 | -3.38 | 7.26 | 0 | 0 | 0 | 33.61 | 204.76 | -61.17 |
| 20Q4 (8) | -5.74 | -113.49 | 35.94 | -2.52 | 29.61 | 88.71 | -1.21 | 94.58 | 54.68 | -2.84 | -145.22 | -186.87 | -8.26 | -121.2 | 73.6 | 5.53 | -7.68 | -52.9 | -2.22 | -1485.71 | -105.56 | 3.16 | 2.6 | -57.64 | 16.48 | -22.59 | 77.01 | 13.15 | -11.33 | 109.06 | 4.74 | 6.76 | 1.28 | 0 | 0 | 0 | -32.08 | -114.53 | 60.72 |
| 20Q3 (7) | 42.54 | -37.48 | 141900.0 | -3.58 | 66.64 | 76.96 | -22.32 | 61.05 | -175.92 | 6.28 | 213.36 | 212.44 | 38.96 | -32.02 | 350.22 | 5.99 | -2.12 | -29.36 | -0.14 | -130.43 | 92.93 | 3.08 | -0.95 | -38.39 | 21.29 | -6.05 | 45.03 | 14.83 | -2.56 | 44.97 | 4.44 | 4.72 | 11.84 | 0 | 0 | 0 | 220.76 | -36.86 | 104591.96 |
| 20Q2 (6) | 68.04 | 644.42 | 175.69 | -10.73 | -574.78 | 40.32 | -57.3 | -342.18 | -576.51 | -5.54 | -138.79 | -891.43 | 57.31 | 402.72 | 755.37 | 6.12 | -6.28 | -35.71 | 0.46 | -51.06 | 360.0 | 3.11 | -36.62 | -47.73 | 22.66 | 177.7 | 73.64 | 15.22 | 141.97 | 46.49 | 4.24 | -0.7 | 7.61 | 0 | 0 | 0 | 349.64 | 303.96 | 103.01 |
| 20Q1 (5) | 9.14 | 202.01 | 148.37 | 2.26 | 110.12 | 129.2 | 23.66 | 986.14 | 105.56 | -2.32 | -134.34 | -42.33 | 11.4 | 136.43 | 380.79 | 6.53 | -44.38 | 69.61 | 0.94 | 187.04 | 30.56 | 4.90 | -34.22 | 87.06 | 8.16 | -12.35 | -20.62 | 6.29 | 0.0 | -8.04 | 4.27 | -8.76 | 8.38 | 0 | 0 | 0 | 86.55 | 205.97 | 153.54 |
| 19Q4 (4) | -8.96 | -29766.67 | 0.0 | -22.33 | -43.69 | 0.0 | -2.67 | -109.08 | 0.0 | -0.99 | -149.25 | 0.0 | -31.29 | -100.96 | 0.0 | 11.74 | 38.44 | 0.0 | -1.08 | 45.45 | 0.0 | 7.45 | 49.22 | 0.0 | 9.31 | -36.58 | 0.0 | 6.29 | -38.51 | 0.0 | 4.68 | 17.88 | 0.0 | 0 | 0 | 0.0 | -81.68 | -38560.59 | 0.0 |
| 19Q3 (3) | -0.03 | -100.12 | 0.0 | -15.54 | 13.57 | 0.0 | 29.4 | 447.11 | 0.0 | 2.01 | 187.14 | 0.0 | -15.57 | -332.39 | 0.0 | 8.48 | -10.92 | 0.0 | -1.98 | -2080.0 | 0.0 | 4.99 | -15.97 | 0.0 | 14.68 | 12.49 | 0.0 | 10.23 | -1.54 | 0.0 | 3.97 | 0.76 | 0.0 | 0 | 0 | 0.0 | -0.21 | -100.12 | 0.0 |
| 19Q2 (2) | 24.68 | 570.65 | 0.0 | -17.98 | -132.3 | 0.0 | -8.47 | -173.59 | 0.0 | 0.7 | 142.94 | 0.0 | 6.7 | 265.02 | 0.0 | 9.52 | 147.27 | 0.0 | 0.1 | -86.11 | 0.0 | 5.94 | 126.81 | 0.0 | 13.05 | 26.95 | 0.0 | 10.39 | 51.9 | 0.0 | 3.94 | 0.0 | 0.0 | 0 | 0 | 0.0 | 172.23 | 404.51 | 0.0 |
| 19Q1 (1) | 3.68 | 0.0 | 0.0 | -7.74 | 0.0 | 0.0 | 11.51 | 0.0 | 0.0 | -1.63 | 0.0 | 0.0 | -4.06 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 10.28 | 0.0 | 0.0 | 6.84 | 0.0 | 0.0 | 3.94 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 34.14 | 0.0 | 0.0 |
