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) | 42.7 | -28.45 | -27.53 | 0 | -16.76 | 0 | 0.32 | -95.62 | 15.17 | 0 | 32.09 | -54.96 | 0.82 | 0 | 20.26 | -47.85 | -0.56 | 0 | -0.8 | 0 | 46.21 | 10.98 | 1.19 | -15.0 | 91.63 | -6.25 |
| 2022 (9) | 59.68 | -23.63 | -70.81 | 0 | -50.23 | 0 | 7.31 | 0 | -11.13 | 0 | 71.24 | -11.84 | -1.68 | 0 | 38.86 | 25.89 | 14.84 | -76.9 | 18.02 | -66.97 | 41.64 | 3.2 | 1.4 | 6.06 | 97.74 | 20.34 |
| 2021 (8) | 78.15 | -10.74 | -145.94 | 0 | 148.31 | 254.81 | -0.7 | 0 | -67.79 | 0 | 80.81 | -5.03 | -0.91 | 0 | 30.86 | -7.34 | 64.23 | -17.46 | 54.55 | -16.45 | 40.35 | 11.22 | 1.32 | 21.1 | 81.22 | -4.76 |
| 2020 (7) | 87.55 | 8.3 | -104.54 | 0 | 41.8 | 0 | -3.21 | 0 | -16.99 | 0 | 85.09 | 60.37 | -2.28 | 0 | 33.31 | 34.2 | 77.82 | 39.99 | 65.29 | 45.93 | 36.28 | 8.36 | 1.09 | 62.69 | 85.28 | -16.78 |
| 2019 (6) | 80.84 | 47.52 | -52.86 | 0 | -22.83 | 0 | -0.5 | 0 | 27.98 | 153.67 | 53.06 | -5.11 | -0.99 | 0 | 24.82 | -23.17 | 55.59 | 73.45 | 44.74 | 43.21 | 33.48 | 5.98 | 0.67 | 4.69 | 102.47 | 18.68 |
| 2018 (5) | 54.8 | -7.02 | -43.77 | 0 | -35.06 | 0 | 0.91 | 0 | 11.03 | 47.66 | 55.92 | 40.01 | 0.24 | 0 | 32.30 | 38.19 | 32.05 | -29.85 | 31.24 | -17.0 | 31.59 | 25.61 | 0.64 | 36.17 | 86.34 | -7.33 |
| 2017 (4) | 58.94 | 55.64 | -51.47 | 0 | 47.54 | 0 | -0.85 | 0 | 7.47 | -61.75 | 39.94 | 23.81 | -0.09 | 0 | 23.38 | -1.29 | 45.69 | 30.73 | 37.64 | 20.91 | 25.15 | 7.57 | 0.47 | 38.24 | 93.17 | 34.95 |
| 2016 (3) | 37.87 | -22.6 | -18.34 | 0 | -14.14 | 0 | -4.15 | 0 | 19.53 | 53.3 | 32.26 | -7.64 | -0.45 | 0 | 23.68 | -18.54 | 34.95 | -0.43 | 31.13 | 16.5 | 23.38 | 23.12 | 0.34 | 41.67 | 69.04 | -35.16 |
| 2015 (2) | 48.93 | 27.75 | -36.19 | 0 | -20.92 | 0 | 4.12 | 0 | 12.74 | -50.2 | 34.93 | 373.31 | -0.04 | 0 | 29.07 | 290.35 | 35.1 | 51.62 | 26.72 | 36.12 | 18.99 | 2.54 | 0.24 | -17.24 | 106.49 | 6.87 |
| 2014 (1) | 38.3 | -23.37 | -12.72 | 0 | -18.67 | 0 | -0.83 | 0 | 25.58 | -25.1 | 7.38 | -73.78 | -0.02 | 0 | 7.45 | -72.27 | 23.15 | 9.72 | 19.63 | 8.33 | 18.52 | 3.81 | 0.29 | -23.68 | 99.64 | -27.56 |
| 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) | 15.79 | -9.93 | -0.06 | -1.57 | 89.3 | 87.59 | 26.99 | 329.12 | 470.23 | -3.21 | -1359.09 | -306.33 | 14.22 | 397.2 | 351.43 | 2.52 | -86.6 | -72.49 | 0.52 | -64.38 | -23.53 | 5.18 | -88.53 | -80.04 | 6.39 | 812.86 | 2942.86 | 3.85 | 1032.35 | 606.58 | 11.9 | 0.68 | 17.01 | 0.3 | 0.0 | -6.25 | 98.38 | -30.07 | -39.42 |
| 23Q3 (19) | 17.53 | 27.12 | 746.86 | -14.67 | -185.41 | 2.52 | -11.78 | 72.42 | -29.59 | -0.22 | -105.31 | -105.21 | 2.86 | -66.94 | 122.03 | 18.8 | 248.15 | -1.47 | 1.46 | 447.62 | 287.18 | 45.14 | 229.67 | -7.52 | 0.7 | 141.18 | 135.0 | 0.34 | 135.05 | -90.34 | 11.82 | 0.85 | 13.87 | 0.3 | 0.0 | -14.29 | 140.69 | 12.74 | 868.52 |
| 23Q2 (18) | 13.79 | 412.7 | -38.79 | -5.14 | 16.56 | 82.06 | -42.71 | -498.04 | -551.07 | 4.14 | 1161.54 | 32.27 | 8.65 | 181.84 | 241.34 | 5.4 | 0.75 | -81.88 | -0.42 | 42.47 | -940.0 | 13.69 | -26.94 | -75.66 | -1.7 | 71.43 | -122.76 | -0.97 | 75.87 | -115.06 | 11.72 | 8.82 | 11.51 | 0.3 | 3.45 | -16.67 | 124.80 | 299.22 | -4.12 |
| 23Q1 (17) | -4.41 | -127.91 | -122.87 | -6.16 | 51.3 | 57.43 | 10.73 | 247.19 | 139.32 | -0.39 | 50.63 | -151.32 | -10.57 | -435.56 | -319.75 | 5.36 | -41.48 | -59.39 | -0.73 | -207.35 | 55.21 | 18.74 | -27.76 | -20.53 | -5.95 | -2933.33 | -164.96 | -4.02 | -428.95 | -145.58 | 10.77 | 5.9 | 1.8 | 0.29 | -9.38 | -19.44 | -62.64 | -138.58 | -164.2 |
| 22Q4 (16) | 15.8 | 663.29 | -38.33 | -12.65 | 15.95 | 51.66 | -7.29 | 19.8 | -600.96 | -0.79 | -118.72 | -459.09 | 3.15 | 124.27 | 672.73 | 9.16 | -51.99 | -59.4 | 0.68 | 187.18 | 361.54 | 25.94 | -46.85 | -17.01 | 0.21 | 110.5 | -98.95 | -0.76 | -121.59 | -104.29 | 10.17 | -2.02 | -0.1 | 0.32 | -8.57 | -5.88 | 162.38 | 1017.86 | 78.99 |
| 22Q3 (15) | 2.07 | -90.81 | -86.92 | -15.05 | 47.47 | 66.05 | -9.09 | -38.57 | -61.46 | 4.22 | 34.82 | 358.9 | -12.98 | -112.09 | 54.46 | 19.08 | -35.97 | 48.02 | -0.78 | -1660.0 | -200.0 | 48.81 | -13.24 | 156.02 | -2.0 | -126.77 | -111.05 | 3.52 | -45.34 | -77.32 | 10.38 | -1.24 | 4.85 | 0.35 | -2.78 | 6.06 | 14.53 | -88.84 | -76.37 |
| 22Q2 (14) | 22.53 | 16.86 | 33.55 | -28.65 | -98.0 | 48.9 | -6.56 | 75.96 | -142.6 | 3.13 | 311.84 | 522.97 | -6.12 | -227.23 | 84.39 | 29.8 | 125.76 | 10.29 | 0.05 | 103.07 | -64.29 | 56.26 | 138.54 | 28.99 | 7.47 | -18.45 | -46.98 | 6.44 | -26.98 | -34.29 | 10.51 | -0.66 | 2.24 | 0.36 | 0.0 | 5.88 | 130.16 | 33.4 | 57.55 |
| 22Q1 (13) | 19.28 | -24.75 | -2.72 | -14.47 | 44.71 | 25.34 | -27.29 | -2524.04 | -119.55 | 0.76 | 245.45 | -47.59 | 4.81 | 974.55 | 993.18 | 13.2 | -41.49 | -28.03 | -1.63 | -526.92 | -201.85 | 23.58 | -24.55 | -22.73 | 9.16 | -54.41 | -23.41 | 8.82 | -50.23 | -23.37 | 10.58 | 3.93 | 5.8 | 0.36 | 5.88 | 16.13 | 97.57 | 7.55 | 7.42 |
| 21Q4 (12) | 25.62 | 61.84 | -13.77 | -26.17 | 40.97 | 15.72 | -1.04 | 81.53 | -105.83 | 0.22 | 113.5 | 109.44 | -0.55 | 98.07 | 58.96 | 22.56 | 75.02 | -23.73 | -0.26 | 0.0 | 86.39 | 31.26 | 63.96 | -27.49 | 20.09 | 10.99 | 20.73 | 17.72 | 14.18 | 36.73 | 10.18 | 2.83 | 3.56 | 0.34 | 3.03 | 6.25 | 90.72 | 47.57 | -29.43 |
| 21Q3 (11) | 15.83 | -6.16 | -27.02 | -44.33 | 20.94 | -54.41 | -5.63 | -136.56 | -144.75 | -1.63 | -120.27 | -13.19 | -28.5 | 27.3 | -305.98 | 12.89 | -52.29 | -43.74 | -0.26 | -285.71 | -333.33 | 19.07 | -56.29 | -45.36 | 18.1 | 28.46 | -15.66 | 15.52 | 58.37 | -21.58 | 9.9 | -3.7 | 5.88 | 0.33 | -2.94 | 6.45 | 61.48 | -25.59 | -16.53 |
| 21Q2 (10) | 16.87 | -14.88 | 10.12 | -56.07 | -189.32 | -145.28 | 15.4 | -88.97 | -27.84 | -0.74 | -151.03 | 39.34 | -39.2 | -9009.09 | -419.89 | 27.02 | 47.33 | 39.42 | 0.14 | 125.93 | 600.0 | 43.62 | 42.9 | 36.11 | 14.09 | 17.81 | -30.69 | 9.8 | -14.86 | -41.07 | 10.28 | 2.8 | 18.43 | 0.34 | 9.68 | 47.83 | 82.62 | -9.05 | 37.73 |
| 21Q1 (9) | 19.82 | -33.29 | -4.85 | -19.38 | 37.58 | 11.63 | 139.59 | 682.89 | 1504.33 | 1.45 | 162.23 | -18.99 | 0.44 | 132.84 | 140.0 | 18.34 | -38.0 | 38.73 | -0.54 | 71.73 | -63.64 | 30.52 | -29.21 | 40.16 | 11.96 | -28.12 | -38.29 | 11.51 | -11.19 | -27.66 | 10.0 | 1.73 | 18.91 | 0.31 | -3.12 | 34.78 | 90.83 | -29.34 | 7.06 |
| 20Q4 (8) | 29.71 | 36.98 | -2.81 | -31.05 | -8.15 | -141.45 | 17.83 | 41.73 | 324.56 | -2.33 | -61.81 | -331.48 | -1.34 | 80.91 | -107.57 | 29.58 | 29.11 | 73.9 | -1.91 | -3083.33 | 0 | 43.11 | 23.56 | 74.99 | 16.64 | -22.46 | -28.55 | 12.96 | -34.51 | -30.4 | 9.83 | 5.13 | 12.86 | 0.32 | 3.23 | 77.78 | 128.56 | 74.55 | 15.69 |
| 20Q3 (7) | 21.69 | 41.58 | -22.62 | -28.71 | -25.59 | -83.69 | 12.58 | -41.05 | 406.83 | -1.44 | -18.03 | -366.67 | -7.02 | 6.9 | -156.61 | 22.91 | 18.21 | 105.29 | -0.06 | -400.0 | 82.35 | 34.89 | 8.89 | 100.22 | 21.46 | 5.56 | 6.66 | 19.79 | 19.0 | 19.94 | 9.35 | 7.72 | 15.57 | 0.31 | 34.78 | 93.75 | 73.65 | 22.78 | -34.97 |
| 20Q2 (6) | 15.32 | -26.45 | 22.27 | -22.86 | -4.24 | -56.15 | 21.34 | 314.69 | 697.76 | -1.22 | -168.16 | 0 | -7.54 | -585.45 | -257.35 | 19.38 | 46.6 | 16.12 | 0.02 | 106.06 | -98.36 | 32.04 | 47.15 | -14.54 | 20.33 | 4.9 | 121.46 | 16.63 | 4.53 | 111.04 | 8.68 | 3.21 | 3.09 | 0.23 | 0.0 | 35.29 | 59.98 | -29.3 | -21.15 |
| 20Q1 (5) | 20.83 | -31.86 | 114.52 | -21.93 | -70.53 | -125.62 | -9.94 | -25.19 | -37.67 | 1.79 | 431.48 | 82.65 | -1.1 | -106.21 | -10900.0 | 13.22 | -22.28 | 61.22 | -0.33 | 0 | 82.35 | 21.78 | -11.62 | -3.9 | 19.38 | -16.79 | 546.0 | 15.91 | -14.55 | 814.37 | 8.41 | -3.44 | 1.69 | 0.23 | 27.78 | 35.29 | 84.85 | -23.65 | -11.05 |
| 19Q4 (4) | 30.57 | 9.06 | 0.0 | -12.86 | 17.72 | 0.0 | -7.94 | -93.66 | 0.0 | -0.54 | -200.0 | 0.0 | 17.71 | 42.82 | 0.0 | 17.01 | 52.42 | 0.0 | 0 | 100.0 | 0.0 | 24.64 | 41.38 | 0.0 | 23.29 | 15.76 | 0.0 | 18.62 | 12.85 | 0.0 | 8.71 | 7.66 | 0.0 | 0.18 | 12.5 | 0.0 | 111.12 | -1.88 | 0.0 |
| 19Q3 (3) | 28.03 | 123.7 | 0.0 | -15.63 | -6.76 | 0.0 | -4.1 | -14.85 | 0.0 | 0.54 | 0 | 0.0 | 12.4 | 687.68 | 0.0 | 11.16 | -33.13 | 0.0 | -0.34 | -127.87 | 0.0 | 17.43 | -53.53 | 0.0 | 20.12 | 119.17 | 0.0 | 16.5 | 109.39 | 0.0 | 8.09 | -3.92 | 0.0 | 0.16 | -5.88 | 0.0 | 113.25 | 48.86 | 0.0 |
| 19Q2 (2) | 12.53 | 29.04 | 0.0 | -14.64 | -50.62 | 0.0 | -3.57 | 50.55 | 0.0 | 0 | -100.0 | 0.0 | -2.11 | -21000.0 | 0.0 | 16.69 | 103.54 | 0.0 | 1.22 | 165.24 | 0.0 | 37.50 | 65.49 | 0.0 | 9.18 | 206.0 | 0.0 | 7.88 | 352.87 | 0.0 | 8.42 | 1.81 | 0.0 | 0.17 | 0.0 | 0.0 | 76.08 | -20.24 | 0.0 |
| 19Q1 (1) | 9.71 | 0.0 | 0.0 | -9.72 | 0.0 | 0.0 | -7.22 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 8.2 | 0.0 | 0.0 | -1.87 | 0.0 | 0.0 | 22.66 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 8.27 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 95.38 | 0.0 | 0.0 |
