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) | 97.68 | 317.44 | -45.65 | 0 | -40.83 | 0 | -6.26 | 0 | 52.03 | 0 | 46.34 | 19.53 | -2.02 | 0 | 4.17 | 21.88 | 60.2 | 96.86 | 40.69 | 85.54 | 25.1 | 19.24 | 0.33 | 6.45 | 147.73 | 173.3 |
| 2022 (9) | 23.4 | -45.35 | -42.11 | 0 | 6.67 | -53.65 | 11.28 | 0 | -18.71 | 0 | 38.77 | 21.99 | -7.39 | 0 | 3.42 | 9.23 | 30.58 | 30.41 | 21.93 | 17.34 | 21.05 | 11.55 | 0.31 | -32.61 | 54.05 | -52.01 |
| 2021 (8) | 42.82 | -33.81 | -33.07 | 0 | 14.39 | 0 | -3.41 | 0 | 9.75 | -70.84 | 31.78 | -7.08 | -4.16 | 0 | 3.13 | -25.2 | 23.45 | -44.33 | 18.69 | -40.13 | 18.87 | 2.17 | 0.46 | 2.22 | 112.62 | -12.71 |
| 2020 (7) | 64.69 | 20.15 | -31.25 | 0 | -17.29 | 0 | 5.94 | 0 | 33.44 | 451.82 | 34.2 | -33.37 | -0.15 | 0 | 4.19 | -36.54 | 42.12 | 13.2 | 31.22 | 36.69 | 18.47 | -3.55 | 0.45 | 15.38 | 129.02 | 1.56 |
| 2019 (6) | 53.84 | 182.33 | -47.78 | 0 | -6.76 | 0 | -27.13 | 0 | 6.06 | 0 | 51.33 | 93.77 | -1.1 | 0 | 6.60 | 80.5 | 37.21 | 63.7 | 22.84 | 13.63 | 19.15 | 32.16 | 0.39 | 85.71 | 127.04 | 131.83 |
| 2018 (5) | 19.07 | -56.95 | -27.2 | 0 | 10.85 | 0 | -25.36 | 0 | -8.13 | 0 | 26.49 | -12.28 | -2.82 | 0 | 3.66 | -8.06 | 22.73 | -24.56 | 20.1 | -10.23 | 14.49 | 8.87 | 0.21 | -36.36 | 54.80 | -55.43 |
| 2017 (4) | 44.3 | 11.08 | -29.36 | 0 | -10.82 | 0 | -27.42 | 0 | 14.94 | -53.03 | 30.2 | 76.81 | 0.15 | 0 | 3.98 | 76.5 | 30.13 | 9.8 | 22.39 | 8.79 | 13.31 | -1.19 | 0.33 | 13.79 | 122.95 | 5.87 |
| 2016 (3) | 39.88 | 28.4 | -8.07 | 0 | -41.76 | 0 | -25.4 | 0 | 31.81 | 272.05 | 17.08 | -13.26 | -2.05 | 0 | 2.25 | -10.44 | 27.44 | 77.95 | 20.58 | 248.22 | 13.47 | -5.27 | 0.29 | -48.21 | 116.13 | -22.64 |
| 2015 (2) | 31.06 | 26.47 | -22.51 | 0 | -4.54 | 0 | -20.69 | 0 | 8.55 | 0 | 19.69 | -21.11 | -6.79 | 0 | 2.52 | -7.52 | 15.42 | 34.2 | 5.91 | -49.18 | 14.22 | 20.3 | 0.56 | 21.74 | 150.12 | 46.15 |
| 2014 (1) | 24.56 | -45.37 | -24.74 | 0 | -6.69 | 0 | -20.59 | 0 | -0.18 | 0 | 24.96 | 14.86 | -1.43 | 0 | 2.72 | 13.28 | 11.49 | 36.79 | 11.63 | -35.24 | 11.82 | -2.56 | 0.46 | -8.0 | 102.72 | -30.11 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 28.91 | 97.2 | 87.61 | -9.29 | 24.1 | 23.66 | -7.78 | -1137.33 | -9.42 | 3.33 | 6760.0 | 19.78 | 19.62 | 710.74 | 505.56 | 8.98 | 26.84 | -26.81 | 0.02 | 100.36 | 101.33 | 3.47 | 22.6 | -19.79 | 11.16 | -22.12 | -39.45 | 8.42 | 7.12 | -34.17 | 4.53 | -41.17 | 8.89 | 0.1 | 25.0 | 42.86 | 221.53 | 136.34 | 144.68 |
| 24Q2 (19) | 14.66 | 70.47 | -14.77 | -12.24 | -39.73 | -20.0 | 0.75 | 116.48 | 127.88 | -0.05 | 89.58 | 73.68 | 2.42 | 1612.5 | -65.43 | 7.08 | -29.9 | -42.16 | -5.5 | -543.55 | -405.56 | 2.83 | -29.19 | -36.13 | 14.33 | 14.09 | -10.21 | 7.86 | -7.09 | -26.88 | 7.7 | 5.19 | 10.47 | 0.08 | -20.0 | 14.29 | 93.73 | 73.08 | -3.05 |
| 24Q1 (18) | 8.6 | -76.22 | -70.24 | -8.76 | 28.66 | 20.36 | -4.55 | 65.63 | 74.42 | -0.48 | 92.64 | 54.29 | -0.16 | -100.67 | -100.89 | 10.1 | -14.41 | 0.7 | 1.24 | 205.98 | 206.9 | 4.00 | -4.75 | 7.97 | 12.56 | -16.88 | 17.38 | 8.46 | -11.32 | 11.02 | 7.32 | 9.42 | 32.61 | 0.1 | 11.11 | 0.0 | 54.16 | -75.56 | -75.19 |
| 23Q4 (17) | 36.17 | 134.72 | 990.89 | -12.28 | -0.9 | 7.74 | -13.24 | -86.22 | -324.03 | -6.52 | -334.53 | -237.55 | 23.89 | 637.35 | 237.54 | 11.8 | -3.83 | -7.38 | -1.17 | 22.0 | 57.45 | 4.20 | -3.02 | 0.47 | 15.11 | -18.01 | 64.78 | 9.54 | -25.41 | 58.74 | 6.69 | 60.82 | 23.2 | 0.09 | 28.57 | 50.0 | 221.63 | 144.79 | 727.77 |
| 23Q3 (16) | 15.41 | -10.41 | -60.79 | -12.17 | -19.31 | -23.3 | -7.11 | -164.31 | 65.22 | 2.78 | 1563.16 | -64.85 | 3.24 | -53.71 | -88.99 | 12.27 | 0.25 | -5.03 | -1.5 | -183.33 | -189.29 | 4.33 | -2.37 | 1.08 | 18.43 | 15.48 | 146.39 | 12.79 | 18.98 | 145.49 | 4.16 | -40.32 | -21.51 | 0.07 | 0.0 | -12.5 | 90.54 | -6.35 | -75.6 |
| 23Q2 (15) | 17.2 | -40.48 | 1062.16 | -10.2 | 7.27 | -5.92 | -2.69 | 84.88 | -147.36 | -0.19 | 81.9 | 86.03 | 7.0 | -60.89 | 185.89 | 12.24 | 22.03 | 89.18 | 1.8 | 255.17 | 151.14 | 4.44 | 19.71 | 85.66 | 15.96 | 49.16 | 112.8 | 10.75 | 41.08 | 107.53 | 6.97 | 26.27 | 37.48 | 0.07 | -30.0 | 0.0 | 96.68 | -55.71 | 574.17 |
| 23Q1 (14) | 28.9 | 811.82 | 316.97 | -11.0 | 17.36 | -18.28 | -17.79 | -401.02 | -214.7 | -1.05 | -122.15 | -5150.0 | 17.9 | 203.05 | 179.13 | 10.03 | -21.27 | 50.83 | -1.16 | 57.82 | 58.57 | 3.70 | -11.36 | 42.46 | 10.7 | 16.68 | 66.41 | 7.62 | 26.79 | 37.79 | 5.52 | 1.66 | 5.34 | 0.1 | 66.67 | 0.0 | 218.28 | 718.27 | 278.13 |
| 22Q4 (13) | -4.06 | -110.33 | -119.65 | -13.31 | -34.85 | -33.37 | 5.91 | 128.91 | 17.26 | 4.74 | -40.08 | 305.19 | -17.37 | -159.02 | -262.64 | 12.74 | -1.39 | 27.02 | -2.75 | -263.69 | -733.33 | 4.18 | -2.43 | 6.92 | 9.17 | 22.59 | 28.61 | 6.01 | 15.36 | 55.7 | 5.43 | 2.45 | 6.68 | 0.06 | -25.0 | -45.45 | -35.30 | -109.51 | -115.48 |
| 22Q3 (12) | 39.3 | 2555.41 | 115.82 | -9.87 | -2.49 | -117.88 | -20.44 | -459.86 | -109.64 | 7.91 | 681.62 | 164.55 | 29.43 | 461.1 | 115.13 | 12.92 | 99.69 | 74.12 | 1.68 | 147.73 | 58.49 | 4.28 | 79.32 | 50.25 | 7.48 | -0.27 | 137.46 | 5.21 | 0.58 | 76.01 | 5.3 | 4.54 | 10.19 | 0.08 | 14.29 | -27.27 | 371.10 | 2487.7 | 60.59 |
| 22Q2 (11) | 1.48 | 111.11 | -43.94 | -9.63 | -3.55 | -8.81 | 5.68 | -63.38 | -55.1 | -1.36 | -6700.0 | 60.69 | -8.15 | 63.97 | -31.24 | 6.47 | -2.71 | -18.82 | -3.52 | -25.71 | -259.18 | 2.39 | -8.14 | -18.72 | 7.5 | 16.64 | 68.16 | 5.18 | -6.33 | 29.82 | 5.07 | -3.24 | 16.28 | 0.07 | -30.0 | -30.0 | 14.34 | 111.7 | -54.1 |
| 22Q1 (10) | -13.32 | -164.47 | -1116.79 | -9.3 | 6.81 | 4.22 | 15.51 | 207.74 | 140.47 | -0.02 | 99.13 | 96.83 | -22.62 | -311.8 | -169.29 | 6.65 | -33.7 | 4.72 | -2.8 | -748.48 | 28.21 | 2.60 | -33.48 | -7.29 | 6.43 | -9.82 | -26.26 | 5.53 | 43.26 | -29.82 | 5.24 | 2.95 | 13.91 | 0.1 | -9.09 | -23.08 | -122.54 | -153.74 | -1279.56 |
| 21Q4 (9) | 20.66 | 13.45 | 11.02 | -9.98 | -120.31 | -11.76 | 5.04 | 151.69 | 132.9 | -2.31 | -177.26 | -111.88 | 10.68 | -21.93 | 10.33 | 10.03 | 35.18 | 40.48 | -0.33 | -131.13 | 85.78 | 3.91 | 37.11 | 28.1 | 7.13 | 126.35 | -25.03 | 3.86 | 30.41 | -53.27 | 5.09 | 5.82 | 2.41 | 0.11 | 0.0 | -31.25 | 228.04 | -1.32 | 64.07 |
| 21Q3 (8) | 18.21 | 589.77 | -10.25 | -4.53 | 48.81 | 1.74 | -9.75 | -177.08 | -94.22 | 2.99 | 186.42 | 357.76 | 13.68 | 320.29 | -12.76 | 7.42 | -6.9 | -16.72 | 1.06 | 208.16 | -60.0 | 2.85 | -2.99 | -33.54 | 3.15 | -29.37 | -76.65 | 2.96 | -25.81 | -70.34 | 4.81 | 10.32 | 4.57 | 0.11 | 10.0 | 22.22 | 231.09 | 639.67 | 67.08 |
| 21Q2 (7) | 2.64 | 101.53 | -84.16 | -8.85 | 8.86 | -8.99 | 12.65 | 96.12 | 691.12 | -3.46 | -449.21 | 35.45 | -6.21 | 26.07 | -172.63 | 7.97 | 25.51 | -2.45 | -0.98 | 74.87 | -68.97 | 2.94 | 4.78 | -31.11 | 4.46 | -48.85 | -58.97 | 3.99 | -49.37 | -45.93 | 4.36 | -5.22 | -1.13 | 0.1 | -23.08 | 11.11 | 31.24 | 200.74 | -77.73 |
| 21Q1 (6) | 1.31 | -92.96 | -85.64 | -9.71 | -8.73 | -1.25 | 6.45 | 142.1 | 24.04 | -0.63 | -103.24 | 91.0 | -8.4 | -186.78 | -1687.23 | 6.35 | -11.06 | -36.37 | -3.9 | -68.1 | -4000.0 | 2.81 | -8.08 | -48.48 | 8.72 | -8.31 | 5.7 | 7.88 | -4.6 | 40.71 | 4.6 | -7.44 | 2.45 | 0.13 | -18.75 | 18.18 | 10.39 | -92.53 | -88.38 |
| 20Q4 (5) | 18.61 | -8.28 | -19.4 | -8.93 | -93.71 | 29.57 | -15.32 | -205.18 | -22.85 | 19.45 | 1776.72 | 331.55 | 9.68 | -38.27 | -7.01 | 7.14 | -19.87 | -47.69 | -2.32 | -187.55 | -446.27 | 3.05 | -28.87 | -53.06 | 9.51 | -29.5 | -14.01 | 8.26 | -17.23 | 73.89 | 4.97 | 8.04 | -6.05 | 0.16 | 77.78 | -15.79 | 138.98 | 0.49 | -38.42 |
| 20Q3 (4) | 20.29 | 21.72 | 0.0 | -4.61 | 43.23 | 0.0 | -5.02 | -134.58 | 0.0 | -1.16 | 78.36 | 0.0 | 15.68 | 83.39 | 0.0 | 8.91 | 9.06 | 0.0 | 2.65 | 556.9 | 0.0 | 4.29 | 0.56 | 0.0 | 13.49 | 24.1 | 0.0 | 9.98 | 35.23 | 0.0 | 4.6 | 4.31 | 0.0 | 0.09 | 0.0 | 0.0 | 138.31 | -1.43 | 0.0 |
| 20Q2 (3) | 16.67 | 82.79 | 0.0 | -8.12 | 15.33 | 0.0 | -2.14 | -141.15 | 0.0 | -5.36 | 23.43 | 0.0 | 8.55 | 1919.15 | 0.0 | 8.17 | -18.14 | 0.0 | -0.58 | -680.0 | 0.0 | 4.27 | -21.64 | 0.0 | 10.87 | 31.76 | 0.0 | 7.38 | 31.79 | 0.0 | 4.41 | -1.78 | 0.0 | 0.09 | -18.18 | 0.0 | 140.32 | 56.94 | 0.0 |
| 20Q1 (2) | 9.12 | -60.5 | 0.0 | -9.59 | 24.37 | 0.0 | 5.2 | 141.7 | 0.0 | -7.0 | 16.67 | 0.0 | -0.47 | -104.51 | 0.0 | 9.98 | -26.89 | 0.0 | 0.1 | -85.07 | 0.0 | 5.44 | -16.26 | 0.0 | 8.25 | -25.41 | 0.0 | 5.6 | 17.89 | 0.0 | 4.49 | -15.12 | 0.0 | 0.11 | -42.11 | 0.0 | 89.41 | -60.39 | 0.0 |
| 19Q4 (1) | 23.09 | 0.0 | 0.0 | -12.68 | 0.0 | 0.0 | -12.47 | 0.0 | 0.0 | -8.4 | 0.0 | 0.0 | 10.41 | 0.0 | 0.0 | 13.65 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 6.50 | 0.0 | 0.0 | 11.06 | 0.0 | 0.0 | 4.75 | 0.0 | 0.0 | 5.29 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 225.71 | 0.0 | 0.0 |
