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) | 86.32 | -74.56 | -83.6 | 0 | -13.59 | 0 | 7.32 | 52.5 | 2.72 | -97.2 | 67.79 | -63.79 | 0.97 | 0 | 17.71 | -51.1 | 57.74 | -67.57 | 73.7 | -51.77 | 77.29 | 41.71 | 1.23 | 39.77 | 56.71 | -65.2 |
| 2022 (9) | 339.27 | 59.75 | -242.04 | 0 | 41.73 | 0 | 4.8 | 0 | 97.23 | 24.38 | 187.23 | 40.99 | -8.18 | 0 | 36.22 | 19.87 | 178.07 | 26.27 | 152.8 | 29.27 | 54.54 | 39.88 | 0.88 | 3.53 | 162.94 | 21.25 |
| 2021 (8) | 212.37 | 97.37 | -134.2 | 0 | -7.86 | 0 | -0.62 | 0 | 78.17 | 55.01 | 132.8 | 253.38 | -0.38 | 0 | 30.22 | 166.38 | 141.02 | 90.16 | 118.2 | 87.44 | 38.99 | 14.11 | 0.85 | 2.41 | 134.38 | 22.46 |
| 2020 (7) | 107.6 | 27.41 | -57.17 | 0 | -63.14 | 0 | 3.42 | 0 | 50.43 | 0 | 37.58 | -54.51 | -0.57 | 0 | 11.34 | -61.17 | 74.16 | 7.34 | 63.06 | 7.61 | 34.17 | 60.57 | 0.83 | 538.46 | 109.73 | 3.96 |
| 2019 (6) | 84.45 | 13.2 | -96.42 | 0 | -22.07 | 0 | -1.23 | 0 | -11.97 | 0 | 82.62 | 330.54 | -5.05 | 0 | 29.21 | 340.31 | 69.09 | -3.44 | 58.6 | -4.96 | 21.28 | 17.44 | 0.13 | 8.33 | 105.55 | 13.05 |
| 2018 (5) | 74.6 | 25.27 | -39.03 | 0 | -49.03 | 0 | 1.88 | 0 | 35.57 | 10.26 | 19.19 | -4.1 | 0 | 0 | 6.63 | -17.42 | 71.55 | 36.86 | 61.66 | 36.87 | 18.12 | -10.16 | 0.12 | -29.41 | 93.37 | 2.52 |
| 2017 (4) | 59.55 | -25.31 | -27.29 | 0 | -48.87 | 0 | -1.62 | 0 | 32.26 | -16.9 | 20.01 | 56.45 | 0.91 | 0 | 8.03 | 62.22 | 52.28 | -14.31 | 45.05 | -18.65 | 20.17 | -0.74 | 0.17 | -19.05 | 91.07 | -13.29 |
| 2016 (3) | 79.73 | 11.01 | -40.91 | 0 | -42.62 | 0 | 2.49 | 0 | 38.82 | -24.25 | 12.79 | -14.79 | 0 | 0 | 4.95 | -23.07 | 61.01 | 32.29 | 55.38 | 33.19 | 20.32 | -11.81 | 0.21 | 40.0 | 105.03 | -5.28 |
| 2015 (2) | 71.82 | 7.74 | -20.57 | 0 | -43.35 | 0 | -2.12 | 0 | 51.25 | 50.47 | 15.01 | -51.89 | 0 | 0 | 6.44 | -50.63 | 46.12 | -25.68 | 41.58 | -23.57 | 23.04 | 11.14 | 0.15 | 66.67 | 110.88 | 25.12 |
| 2014 (1) | 66.66 | -11.51 | -32.6 | 0 | -23.11 | 0 | 1.67 | -66.8 | 34.06 | -42.51 | 31.2 | 227.39 | 0 | 0 | 13.04 | 189.14 | 62.06 | 28.3 | 54.4 | 24.46 | 20.73 | -8.8 | 0.09 | 125.0 | 88.62 | -21.79 |
| 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) | 40.22 | 160.16 | -18.35 | -1.97 | 83.56 | 95.4 | 2.23 | 115.31 | 95.61 | -1.6 | -143.48 | 54.02 | 38.25 | 999.14 | 496.72 | 9.4 | -30.52 | -57.14 | 0 | 0 | 100.0 | 9.72 | -24.18 | -57.58 | 9.38 | -43.66 | -61.9 | 23.88 | 47.13 | -3.67 | 20.42 | 0.79 | 37.32 | 0.36 | 24.14 | 56.52 | 90.06 | 114.25 | -27.07 |
| 23Q3 (19) | 15.46 | 420.54 | -78.97 | -11.98 | 35.24 | 84.29 | -14.57 | -1698.77 | 80.32 | 3.68 | -15.21 | -17.67 | 3.48 | 122.41 | 228.41 | 13.53 | -16.22 | -69.58 | 0 | 0 | 0 | 12.82 | -21.8 | -61.6 | 16.65 | -7.81 | -62.54 | 16.23 | -18.65 | -57.55 | 20.26 | 8.52 | 37.92 | 0.29 | 3.57 | 31.82 | 42.03 | 450.54 | -69.62 |
| 23Q2 (18) | 2.97 | -89.26 | -97.41 | -18.5 | 63.83 | 71.04 | -0.81 | -84.09 | -102.79 | 4.34 | 376.92 | 75.0 | -15.53 | 33.89 | -130.58 | 16.15 | -43.73 | -76.41 | 0 | -100.0 | 0 | 16.39 | -53.25 | -63.36 | 18.06 | 32.31 | -69.45 | 19.95 | 46.26 | -59.18 | 18.67 | 4.07 | 40.91 | 0.28 | -6.67 | 33.33 | 7.63 | -91.2 | -95.85 |
| 23Q1 (17) | 27.66 | -43.85 | -72.83 | -51.15 | -19.37 | 13.39 | -0.44 | -138.6 | -100.51 | 0.91 | 126.15 | -32.09 | -23.49 | -466.46 | -154.95 | 28.7 | 30.87 | -45.2 | 0.97 | 111.86 | 0 | 35.06 | 53.03 | -9.69 | 13.65 | -44.56 | -72.63 | 13.64 | -44.98 | -66.67 | 17.94 | 20.65 | 52.94 | 0.3 | 30.43 | 42.86 | 86.76 | -29.74 | -54.95 |
| 22Q4 (16) | 49.26 | -33.01 | -4.31 | -42.85 | 43.8 | 19.26 | 1.14 | 101.54 | -97.83 | -3.48 | -177.85 | -364.0 | 6.41 | 336.53 | 503.14 | 21.93 | -50.7 | -58.32 | -8.18 | 0 | -4205.26 | 22.91 | -31.36 | -44.53 | 24.62 | -44.61 | -46.47 | 24.79 | -35.16 | -33.29 | 14.87 | 1.23 | 44.51 | 0.23 | 4.55 | 9.52 | 123.49 | -10.75 | 14.33 |
| 22Q3 (15) | 73.53 | -35.88 | 7.39 | -76.24 | -19.35 | -66.14 | -74.03 | -354.84 | -38.27 | 4.47 | 80.24 | 1141.67 | -2.71 | -105.34 | -112.0 | 44.48 | -35.02 | 9.99 | 0 | 0 | 100.0 | 33.37 | -25.4 | -1.98 | 44.45 | -24.81 | 9.38 | 38.23 | -21.77 | 16.27 | 14.69 | 10.87 | 47.79 | 0.22 | 4.76 | 4.76 | 138.37 | -24.79 | -13.04 |
| 22Q2 (14) | 114.67 | 12.63 | 153.47 | -63.88 | -8.16 | -222.3 | 29.05 | -66.05 | 1257.48 | 2.48 | 85.07 | 181.85 | 50.79 | 18.81 | 99.8 | 68.45 | 30.7 | 209.87 | 0 | 0 | 0 | 44.74 | 15.25 | 105.67 | 59.12 | 18.52 | 97.92 | 48.87 | 19.43 | 87.82 | 13.25 | 12.96 | 39.18 | 0.21 | 0.0 | 0.0 | 183.97 | -4.48 | 45.38 |
| 22Q1 (13) | 101.81 | 97.77 | 115.74 | -59.06 | -11.29 | -283.01 | 85.56 | 62.97 | 1054.91 | 1.34 | 278.67 | -52.14 | 42.75 | 2788.68 | 34.56 | 52.37 | -0.46 | 196.55 | 0 | 100.0 | 0 | 38.82 | -6.02 | 101.77 | 49.88 | 8.46 | 103.51 | 40.92 | 10.12 | 84.91 | 11.73 | 13.99 | 26.81 | 0.21 | 0.0 | -4.55 | 192.60 | 78.31 | 28.97 |
| 21Q4 (12) | 51.48 | -24.81 | 46.13 | -53.07 | -15.65 | -245.06 | 52.5 | 198.06 | 16835.48 | -0.75 | -308.33 | -1350.0 | -1.59 | -107.04 | -108.01 | 52.61 | 30.09 | 430.88 | -0.19 | 0.0 | 0 | 41.30 | 21.31 | 263.3 | 45.99 | 13.16 | 104.22 | 37.16 | 13.02 | 104.06 | 10.29 | 3.52 | 18.14 | 0.21 | 0.0 | -4.55 | 108.02 | -32.12 | -16.79 |
| 21Q3 (11) | 68.47 | 51.35 | 279.76 | -45.89 | -131.53 | -232.78 | -53.54 | -2601.87 | -7.75 | 0.36 | 111.88 | 194.74 | 22.58 | -11.17 | 432.55 | 40.44 | 83.07 | 298.82 | -0.19 | 0 | 0 | 34.05 | 56.53 | 180.16 | 40.64 | 36.06 | 115.03 | 32.88 | 26.36 | 115.32 | 9.94 | 4.41 | 17.77 | 0.21 | 0.0 | -4.55 | 159.12 | 25.74 | 111.19 |
| 21Q2 (10) | 45.24 | -4.13 | 32.16 | -19.82 | -28.53 | -41.57 | 2.14 | 123.88 | 345.98 | -3.03 | -208.21 | -130.24 | 25.42 | -19.99 | 25.65 | 22.09 | 25.08 | 390.89 | 0 | 0 | 0 | 21.75 | 13.06 | 297.65 | 29.87 | 21.87 | 69.24 | 26.02 | 17.58 | 75.57 | 9.52 | 2.92 | 13.88 | 0.21 | -4.55 | -4.55 | 126.55 | -15.26 | -13.49 |
| 21Q1 (9) | 47.19 | 33.95 | 134.66 | -15.42 | -0.26 | -10.14 | -8.96 | -2990.32 | 30.49 | 2.8 | 4566.67 | 104.38 | 31.77 | 60.05 | 419.97 | 17.66 | 78.2 | 35.43 | 0 | 0 | 100.0 | 19.24 | 69.22 | 15.72 | 24.51 | 8.84 | 62.43 | 22.13 | 21.53 | 49.93 | 9.25 | 6.2 | 6.81 | 0.22 | 0.0 | 22.22 | 149.34 | 15.04 | 75.25 |
| 20Q4 (8) | 35.23 | 95.4 | 8.2 | -15.38 | -11.53 | -97.18 | 0.31 | 100.62 | 102.98 | 0.06 | 115.79 | 103.09 | 19.85 | 368.16 | -19.83 | 9.91 | -2.27 | 228.15 | 0 | 0 | -100.0 | 11.37 | -6.45 | 176.08 | 22.52 | 19.15 | 26.09 | 18.21 | 19.25 | 21.64 | 8.71 | 3.2 | 66.22 | 0.22 | 0.0 | 450.0 | 129.81 | 72.29 | -19.27 |
| 20Q3 (7) | 18.03 | -47.33 | 47.42 | -13.79 | 1.5 | 17.62 | -49.69 | -5611.49 | -363.53 | -0.38 | -103.79 | 94.78 | 4.24 | -79.04 | 194.01 | 10.14 | 125.33 | -39.39 | 0 | 0 | 100.0 | 12.15 | 122.17 | -48.23 | 18.9 | 7.08 | 5.65 | 15.27 | 3.04 | 2.07 | 8.44 | 0.96 | 62.62 | 0.22 | 0.0 | 450.0 | 75.34 | -48.49 | 24.38 |
| 20Q2 (6) | 34.23 | 70.21 | 176.27 | -14.0 | 0.0 | 71.92 | -0.87 | 93.25 | -35.94 | 10.02 | 631.39 | 98.02 | 20.23 | 231.1 | 154.0 | 4.5 | -65.49 | -88.75 | 0 | 100.0 | 100.0 | 5.47 | -67.1 | -90.54 | 17.65 | 16.96 | 5.25 | 14.82 | 0.41 | 0.14 | 8.36 | -3.46 | 50.09 | 0.22 | 22.22 | 633.33 | 146.28 | 71.67 | 140.85 |
| 20Q1 (5) | 20.11 | -38.24 | -26.23 | -14.0 | -79.49 | 36.45 | -12.89 | -23.7 | -4344.83 | 1.37 | 170.62 | -53.4 | 6.11 | -75.32 | 16.83 | 13.04 | 331.79 | -42.93 | -0.57 | -1525.0 | 0 | 16.62 | 303.71 | -49.75 | 15.09 | -15.51 | -8.99 | 14.76 | -1.4 | 6.34 | 8.66 | 65.27 | 64.02 | 0.18 | 350.0 | 500.0 | 85.21 | -47.0 | -40.01 |
| 19Q4 (4) | 32.56 | 166.23 | 0.0 | -7.8 | 53.41 | 0.0 | -10.42 | 2.8 | 0.0 | -1.94 | 73.35 | 0.0 | 24.76 | 649.0 | 0.0 | 3.02 | -81.95 | 0.0 | 0.04 | 103.92 | 0.0 | 4.12 | -82.46 | 0.0 | 17.86 | -0.17 | 0.0 | 14.97 | 0.07 | 0.0 | 5.24 | 0.96 | 0.0 | 0.04 | 0.0 | 0.0 | 160.79 | 165.44 | 0.0 |
| 19Q3 (3) | 12.23 | -1.29 | 0.0 | -16.74 | 66.42 | 0.0 | -10.72 | -1575.0 | 0.0 | -7.28 | -243.87 | 0.0 | -4.51 | 87.96 | 0.0 | 16.73 | -58.19 | 0.0 | -1.02 | 75.0 | 0.0 | 23.47 | -59.41 | 0.0 | 17.89 | 6.68 | 0.0 | 14.96 | 1.08 | 0.0 | 5.19 | -6.82 | 0.0 | 0.04 | 33.33 | 0.0 | 60.57 | -0.26 | 0.0 |
| 19Q2 (2) | 12.39 | -54.55 | 0.0 | -49.85 | -126.28 | 0.0 | -0.64 | -120.69 | 0.0 | 5.06 | 72.11 | 0.0 | -37.46 | -816.25 | 0.0 | 40.01 | 75.1 | 0.0 | -4.08 | 0 | 0.0 | 57.83 | 74.82 | 0.0 | 16.77 | 1.15 | 0.0 | 14.8 | 6.63 | 0.0 | 5.57 | 5.49 | 0.0 | 0.03 | 0.0 | 0.0 | 60.74 | -57.24 | 0.0 |
| 19Q1 (1) | 27.26 | 0.0 | 0.0 | -22.03 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | 5.23 | 0.0 | 0.0 | 22.85 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.08 | 0.0 | 0.0 | 16.58 | 0.0 | 0.0 | 13.88 | 0.0 | 0.0 | 5.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 142.05 | 0.0 | 0.0 |
