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) | -111.81 | 0 | -50.39 | 0 | 176.4 | -46.17 | -138.6 | 0 | -162.2 | 0 | 33.18 | 242.06 | -0.04 | 0 | 8.00 | 201.4 | 78.38 | -11.81 | 62.75 | 8.12 | 69.63 | 13.26 | 33.11 | 1.81 | -67.56 | 0 |
| 2022 (9) | -304.12 | 0 | -20.35 | 0 | 327.67 | 38.7 | -119.0 | 0 | -324.47 | 0 | 9.7 | 113.19 | -0.02 | 0 | 2.65 | 86.39 | 88.88 | 30.42 | 58.04 | 12.61 | 61.48 | 7.31 | 32.52 | 16.81 | -200.03 | 0 |
| 2021 (8) | -235.0 | 0 | -9.08 | 0 | 236.25 | 28710.98 | -97.22 | 0 | -244.08 | 0 | 4.55 | 45.83 | -0.02 | 0 | 1.42 | 35.21 | 68.15 | 90.84 | 51.54 | 64.19 | 57.29 | 0.83 | 27.84 | 14.15 | -171.95 | 0 |
| 2020 (7) | 11.02 | 0 | 0.52 | 0 | 0.82 | -99.67 | -78.87 | 0 | 11.54 | 0 | 3.12 | -56.12 | 0 | 0 | 1.05 | -56.83 | 35.71 | -7.13 | 31.39 | 5.98 | 56.82 | 2.14 | 24.39 | 14.56 | 9.79 | 0 |
| 2019 (6) | -221.41 | 0 | -9.71 | 0 | 247.65 | -19.55 | -83.44 | 0 | -231.12 | 0 | 7.11 | 122.19 | 0 | 0 | 2.44 | 90.02 | 38.45 | 3.98 | 29.62 | 14.45 | 55.63 | 5.28 | 21.29 | 29.74 | -207.82 | 0 |
| 2018 (5) | -286.67 | 0 | -2.54 | 0 | 307.82 | 46.76 | -81.07 | 0 | -289.21 | 0 | 3.2 | 148.06 | 0 | 0 | 1.28 | 93.84 | 36.98 | 21.29 | 25.88 | 11.36 | 52.84 | 7.9 | 16.41 | 9552.94 | -301.35 | 0 |
| 2017 (4) | -202.65 | 0 | -2.25 | 0 | 209.75 | 88.47 | 7.25 | 0 | -204.9 | 0 | 1.29 | 15.18 | 0 | 0 | 0.66 | 3.9 | 30.49 | 21.52 | 23.24 | 34.1 | 48.97 | 5.7 | 0.17 | 13.33 | -279.98 | 0 |
| 2016 (3) | -134.01 | 0 | 22.28 | 0 | 111.29 | -1.63 | -44.92 | 0 | -111.73 | 0 | 1.12 | 83.61 | 0 | 0 | 0.64 | 75.9 | 25.09 | 6.77 | 17.33 | 21.61 | 46.33 | -0.13 | 0.15 | 87.5 | -210.01 | 0 |
| 2015 (2) | -77.36 | 0 | -27.42 | 0 | 113.13 | -21.74 | -39.17 | 0 | -104.78 | 0 | 0.61 | -99.24 | 0 | 0 | 0.36 | -99.3 | 23.5 | 11.53 | 14.25 | -5.88 | 46.39 | 0.48 | 0.08 | 14.29 | -127.40 | 0 |
| 2014 (1) | -60.45 | 0 | -80.4 | 0 | 144.55 | 115.88 | 0.43 | 0 | -140.85 | 0 | 80.43 | 6.26 | 0 | 0 | 51.44 | -4.81 | 21.07 | 16.09 | 15.14 | 11.0 | 46.17 | -1.33 | 0.07 | 75.0 | -98.48 | 0 |
| 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) | 18.36 | 146.92 | 122.59 | -18.42 | -210.62 | -1328.0 | 13.66 | -73.57 | -83.1 | -36.73 | -6.31 | -6.34 | -0.06 | 99.87 | 99.92 | 11.01 | 27.58 | 286.32 | -0.03 | 0 | 0 | 10.30 | 27.51 | 255.2 | 11.04 | -49.17 | -45.59 | 10.22 | -40.51 | -23.1 | 18.65 | 4.31 | 16.34 | 8.09 | -4.15 | -3.23 | 49.68 | 155.22 | 123.03 |
| 23Q3 (19) | -39.13 | 28.02 | 51.89 | -5.93 | 49.4 | 50.08 | 51.68 | -26.25 | -43.73 | -34.55 | 16.42 | -26.23 | -45.06 | 31.81 | 51.66 | 8.63 | 22.76 | 297.7 | 0 | 0 | 100.0 | 8.08 | 18.78 | 249.67 | 21.72 | -3.72 | -3.85 | 17.18 | -1.38 | 10.13 | 17.88 | 5.42 | 14.84 | 8.44 | 0.6 | 2.18 | -89.95 | 29.22 | 56.39 |
| 23Q2 (18) | -54.36 | -48.16 | 27.53 | -11.72 | 18.16 | -187.96 | 70.07 | 70.9 | -11.93 | -41.34 | -59.06 | -25.62 | -66.08 | -29.54 | 16.44 | 7.03 | 7.99 | 328.66 | 0 | 100.0 | 0 | 6.80 | 2.21 | 270.27 | 22.56 | -2.21 | -7.08 | 17.42 | -2.84 | 34.73 | 16.96 | 5.08 | 11.87 | 8.39 | 2.57 | 2.94 | -127.10 | -46.36 | 38.59 |
| 23Q1 (17) | -36.69 | 54.85 | 44.84 | -14.32 | -1054.67 | -142.71 | 41.0 | -49.28 | -45.64 | -25.99 | 24.75 | -7.49 | -51.01 | 36.05 | 29.56 | 6.51 | 128.42 | 114.14 | -0.01 | 0 | 0.0 | 6.65 | 129.45 | 84.09 | 23.07 | 13.7 | 6.22 | 17.93 | 34.91 | 10.54 | 16.14 | 0.69 | 9.65 | 8.18 | -2.15 | 5.55 | -86.84 | 59.73 | 49.49 |
| 22Q4 (16) | -81.26 | 0.09 | -4.77 | 1.5 | 112.63 | 125.0 | 80.83 | -12.0 | -5.44 | -34.54 | -26.2 | -40.75 | -79.76 | 14.43 | 4.55 | 2.85 | 31.34 | 80.38 | 0 | 100.0 | 0 | 2.90 | 25.52 | 53.89 | 20.29 | -10.18 | 12.1 | 13.29 | -14.81 | -5.0 | 16.03 | 2.95 | 10.25 | 8.36 | 1.21 | 11.47 | -215.66 | -4.55 | -0.18 |
| 22Q3 (15) | -81.33 | -8.43 | -34.79 | -11.88 | -191.89 | -39700.0 | 91.85 | 15.45 | 67.06 | -27.37 | 16.83 | -16.32 | -93.21 | -17.87 | -54.55 | 2.17 | 32.32 | 768.0 | -0.01 | 0 | 0.0 | 2.31 | 25.78 | 646.84 | 22.59 | -6.96 | 22.11 | 15.6 | 20.65 | 11.99 | 15.57 | 2.7 | 9.65 | 8.26 | 1.35 | 20.94 | -206.26 | 0.35 | -19.51 |
| 22Q2 (14) | -75.01 | -12.76 | -5.14 | -4.07 | 31.02 | -442.67 | 79.56 | 5.48 | 40.86 | -32.91 | -36.1 | -12.47 | -79.08 | -9.2 | -9.7 | 1.64 | -46.05 | 203.7 | 0 | 100.0 | 100.0 | 1.84 | -49.18 | 167.82 | 24.28 | 11.79 | 36.25 | 12.93 | -20.28 | 0.86 | 15.16 | 2.99 | 5.42 | 8.15 | 5.16 | 20.74 | -206.98 | -20.39 | 1.5 |
| 22Q1 (13) | -66.52 | 14.23 | -158.23 | -5.9 | 1.67 | -150.0 | 75.43 | -11.76 | 91.84 | -24.18 | 1.47 | -21.57 | -72.42 | 13.33 | -157.54 | 3.04 | 92.41 | 39.45 | -0.01 | 0 | 0 | 3.61 | 91.81 | 26.43 | 21.72 | 20.0 | 58.08 | 16.22 | 15.94 | 50.32 | 14.72 | 1.24 | 3.95 | 7.75 | 3.33 | 14.64 | -171.93 | 20.13 | -111.64 |
| 21Q4 (12) | -77.56 | -28.54 | -337.94 | -6.0 | -20100.0 | -201.51 | 85.48 | 55.47 | 266.55 | -24.54 | -4.29 | 5.69 | -83.56 | -38.55 | -324.16 | 1.58 | 532.0 | 20.61 | 0 | 100.0 | 0 | 1.88 | 509.16 | 7.04 | 18.1 | -2.16 | 191.0 | 13.99 | 0.43 | 75.53 | 14.54 | 2.39 | 1.39 | 7.5 | 9.81 | 18.67 | -215.27 | -24.72 | -248.0 |
| 21Q3 (11) | -60.34 | 15.42 | -631.39 | 0.03 | 104.0 | 103.9 | 54.98 | -2.66 | 448.7 | -23.53 | 19.58 | -20.98 | -60.31 | 16.34 | -568.63 | 0.25 | -53.7 | -78.99 | -0.01 | 0.0 | 0 | 0.31 | -54.9 | -80.68 | 18.5 | 3.82 | 95.97 | 13.93 | 8.66 | 73.91 | 14.2 | -1.25 | 0.28 | 6.83 | 1.19 | 8.41 | -172.60 | 17.86 | -495.62 |
| 21Q2 (10) | -71.34 | -176.94 | -415.8 | -0.75 | 68.22 | -8.7 | 56.48 | 43.64 | 262.3 | -29.26 | -47.11 | -68.35 | -72.09 | -156.37 | -429.18 | 0.54 | -75.23 | 54.29 | -0.01 | 0 | 0 | 0.69 | -76.01 | 44.27 | 17.82 | 29.69 | 59.53 | 12.82 | 18.81 | 54.83 | 14.38 | 1.55 | 1.84 | 6.75 | -0.15 | 14.41 | -210.13 | -158.67 | -363.25 |
| 21Q1 (9) | -25.76 | -45.45 | -279.01 | -2.36 | -18.59 | -159.3 | 39.32 | 68.61 | 1632.16 | -19.89 | 23.56 | -21.95 | -28.12 | -42.74 | -253.08 | 2.18 | 66.41 | 707.41 | 0 | 0 | 0 | 2.86 | 62.4 | 683.26 | 13.74 | 120.9 | 54.73 | 10.79 | 35.38 | 51.33 | 14.16 | -1.26 | -0.28 | 6.76 | 6.96 | 14.97 | -81.24 | -31.33 | -253.61 |
| 20Q4 (8) | -17.71 | -114.67 | 57.73 | -1.99 | -158.44 | 25.19 | 23.32 | 132.73 | -62.19 | -26.02 | -33.78 | -6.77 | -19.7 | -118.4 | 55.79 | 1.31 | 10.08 | -52.71 | 0 | 0 | -100.0 | 1.76 | 9.97 | -53.76 | 6.22 | -34.11 | -3.12 | 7.97 | -0.5 | 11.78 | 14.34 | 1.27 | 1.99 | 6.32 | 0.32 | 3.1 | -61.86 | -113.47 | 59.67 |
| 20Q3 (7) | -8.25 | -136.52 | 77.55 | -0.77 | -11.59 | 87.1 | 10.02 | 128.79 | -79.19 | -19.45 | -11.91 | 13.79 | -9.02 | -141.19 | 78.89 | 1.19 | 240.0 | -15.0 | 0 | 0 | 100.0 | 1.60 | 236.75 | -18.14 | 9.44 | -15.49 | -11.19 | 8.01 | -3.26 | 6.8 | 14.16 | 0.28 | 0.85 | 6.3 | 6.78 | 14.13 | -28.98 | -136.3 | 78.66 |
| 20Q2 (6) | 22.59 | 56.98 | 125.82 | -0.69 | -117.34 | -165.38 | -34.8 | -1633.04 | -149.34 | -17.38 | -6.56 | 14.64 | 21.9 | 19.22 | 124.95 | 0.35 | 29.63 | -86.43 | 0 | 0 | 100.0 | 0.48 | 30.25 | -86.88 | 11.17 | 25.79 | 6.69 | 8.28 | 16.13 | 12.5 | 14.12 | -0.56 | 2.47 | 5.9 | 0.34 | 13.46 | 79.82 | 50.94 | 124.03 |
| 20Q1 (5) | 14.39 | 134.34 | 126.04 | 3.98 | 249.62 | 585.37 | 2.27 | -96.32 | -96.63 | -16.31 | 33.07 | 2.74 | 18.37 | 141.23 | 132.76 | 0.27 | -90.25 | -27.03 | 0 | -100.0 | 0 | 0.37 | -90.41 | -34.79 | 8.88 | 38.32 | -18.76 | 7.13 | 0.0 | -6.55 | 14.2 | 1.0 | 3.27 | 5.88 | -4.08 | 32.13 | 52.88 | 134.48 | 124.72 |
| 19Q4 (4) | -41.9 | -14.01 | 0.0 | -2.66 | 55.44 | 0.0 | 61.68 | 28.13 | 0.0 | -24.37 | -8.02 | 0.0 | -44.56 | -4.31 | 0.0 | 2.77 | 97.86 | 0.0 | 0.16 | 633.33 | 0.0 | 3.81 | 94.68 | 0.0 | 6.42 | -39.6 | 0.0 | 7.13 | -4.93 | 0.0 | 14.06 | 0.14 | 0.0 | 6.13 | 11.05 | 0.0 | -153.37 | -12.93 | 0.0 |
| 19Q3 (3) | -36.75 | 58.0 | 0.0 | -5.97 | -2196.15 | 0.0 | 48.14 | -31.75 | 0.0 | -22.56 | -10.81 | 0.0 | -42.72 | 51.32 | 0.0 | 1.4 | -45.74 | 0.0 | -0.03 | 75.0 | 0.0 | 1.96 | -46.01 | 0.0 | 10.63 | 1.53 | 0.0 | 7.5 | 1.9 | 0.0 | 14.04 | 1.89 | 0.0 | 5.52 | 6.15 | 0.0 | -135.81 | 59.12 | 0.0 |
| 19Q2 (2) | -87.5 | -58.34 | 0.0 | -0.26 | 68.29 | 0.0 | 70.53 | 4.81 | 0.0 | -20.36 | -21.41 | 0.0 | -87.76 | -56.49 | 0.0 | 2.58 | 597.3 | 0.0 | -0.12 | 0 | 0.0 | 3.62 | 547.17 | 0.0 | 10.47 | -4.21 | 0.0 | 7.36 | -3.54 | 0.0 | 13.78 | 0.22 | 0.0 | 5.2 | 16.85 | 0.0 | -332.19 | -55.28 | 0.0 |
| 19Q1 (1) | -55.26 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 67.29 | 0.0 | 0.0 | -16.77 | 0.0 | 0.0 | -56.08 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 7.63 | 0.0 | 0.0 | 13.75 | 0.0 | 0.0 | 4.45 | 0.0 | 0.0 | -213.94 | 0.0 | 0.0 |
