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) | -0.75 | 0 | -41.55 | 0 | 28.79 | -76.52 | 0.43 | 377.78 | -42.3 | 0 | 39.19 | -67.43 | -4.25 | 0 | 24.93 | -62.33 | -10.92 | 0 | -14.38 | 0 | 8.12 | 1.5 | 4.6 | 2.0 | 0.00 | 0 |
| 2022 (9) | 21.54 | -51.58 | -154.29 | 0 | 122.6 | 371.72 | 0.09 | -65.38 | -132.75 | 0 | 120.31 | 97.98 | -4.79 | 0 | 66.19 | 145.57 | -7.87 | 0 | -4.94 | 0 | 8.0 | 6.38 | 4.51 | -24.46 | 284.54 | 362.41 |
| 2021 (8) | 44.49 | 56.93 | -51.57 | 0 | 25.99 | 269.7 | 0.26 | -44.68 | -7.08 | 0 | 60.77 | 1641.26 | -6.2 | 0 | 26.95 | 1180.13 | 29.13 | 65.79 | 58.81 | 43.12 | 7.52 | -7.5 | 5.97 | 33.56 | 61.54 | 16.54 |
| 2020 (7) | 28.35 | -7.26 | -16.81 | 0 | 7.03 | 0 | 0.47 | 176.47 | 11.54 | 51.64 | 3.49 | 18.71 | -13.47 | 0 | 2.11 | 46.58 | 17.57 | 28.25 | 41.09 | 98.5 | 8.13 | -14.24 | 4.47 | -38.93 | 52.80 | -35.23 |
| 2019 (6) | 30.57 | -33.19 | -22.96 | 0 | -1.37 | 0 | 0.17 | 240.0 | 7.61 | -49.4 | 2.94 | -45.15 | -5.68 | 0 | 1.44 | -33.7 | 13.7 | -49.98 | 20.7 | -30.07 | 9.48 | 10.62 | 7.32 | -1.21 | 81.52 | -18.8 |
| 2018 (5) | 45.76 | 14.09 | -30.72 | 0 | -9.37 | 0 | 0.05 | -91.23 | 15.04 | -28.82 | 5.36 | 19.11 | -5.71 | 0 | 2.17 | 12.42 | 27.39 | 10.27 | 29.6 | -10.0 | 8.57 | -2.61 | 7.41 | -19.63 | 100.39 | 27.43 |
| 2017 (4) | 40.11 | 22.55 | -18.98 | 0 | -9.62 | 0 | 0.57 | 612.5 | 21.13 | 50.71 | 4.5 | -46.24 | -11.94 | 0 | 1.93 | -54.14 | 24.84 | 14.63 | 32.89 | 36.98 | 8.8 | 4.64 | 9.22 | 5.25 | 78.79 | -0.87 |
| 2016 (3) | 32.73 | -16.93 | -18.71 | 0 | -11.04 | 0 | 0.08 | -73.33 | 14.02 | -42.64 | 8.37 | 106.67 | -10.03 | 0 | 4.20 | 107.77 | 21.67 | 18.67 | 24.01 | 63.11 | 8.41 | 2.56 | 8.76 | 20.16 | 79.48 | -39.06 |
| 2015 (2) | 39.4 | 59.77 | -14.96 | 0 | -27.37 | 0 | 0.3 | 2900.0 | 24.44 | 169.46 | 4.05 | -21.81 | -6.76 | 0 | 2.02 | -4.97 | 18.26 | 311.26 | 14.72 | 402.39 | 8.2 | -4.87 | 7.29 | 17.2 | 130.42 | -6.02 |
| 2014 (1) | 24.66 | -46.57 | -15.59 | 0 | -7.34 | 0 | 0.01 | -99.32 | 9.07 | -72.73 | 5.18 | -24.82 | -7.12 | 0 | 2.13 | -18.8 | 4.44 | -78.07 | 2.93 | -84.98 | 8.62 | 1.65 | 6.22 | 12.68 | 138.77 | 0.76 |
| 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) | -2.35 | 70.03 | -50.64 | 20.24 | 412.83 | 172.26 | -23.84 | -311.16 | -303.59 | -0.43 | -352.94 | -2250.0 | 17.89 | 225.02 | 160.5 | 9.22 | 88.55 | -47.79 | -1.16 | 12.12 | -22.11 | 21.37 | 120.8 | -53.08 | -4.67 | -42.81 | -1273.53 | -3.21 | -25.39 | -57.35 | 1.95 | 1.04 | -3.47 | 1.14 | -4.2 | 1.79 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -7.84 | 37.73 | -268.08 | -6.47 | 21.39 | -426.77 | 11.29 | -35.34 | 156.01 | 0.17 | 241.67 | 750.0 | -14.31 | 31.27 | -9440.0 | 4.89 | -36.82 | 16.71 | -1.32 | 23.26 | -83.33 | 9.68 | -59.3 | -10.22 | -3.27 | -45.33 | 23.6 | -2.56 | 47.11 | 62.68 | 1.93 | 9.04 | -2.53 | 1.19 | -7.75 | 7.21 | -1400.00 | 0 | 0 |
| 24Q1 (18) | -12.59 | -455.65 | -1998.33 | -8.23 | -82.48 | 25.25 | 17.46 | 127.34 | 249.2 | -0.12 | -133.33 | -400.0 | -20.82 | -2046.39 | -79.33 | 7.74 | 170.63 | -46.55 | -1.72 | -73.74 | -8.86 | 23.78 | 210.62 | -30.73 | -2.25 | 50.11 | -25.0 | -4.84 | -18.05 | -250.72 | 1.77 | -16.11 | -11.94 | 1.29 | 4.03 | 14.16 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 3.54 | 326.92 | -75.59 | -4.51 | 83.9 | 84.56 | 7.68 | -34.42 | -35.41 | 0.36 | 1700.0 | 325.0 | -0.97 | 96.72 | 93.41 | 2.86 | -83.81 | -87.91 | -0.99 | -4.21 | 2.94 | 7.66 | -83.19 | -87.24 | -4.51 | -1226.47 | -13.32 | -4.1 | -100.98 | -42.86 | 2.11 | 4.46 | 3.43 | 1.24 | 10.71 | 39.33 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -1.56 | 26.76 | -114.04 | -28.01 | -1514.65 | 45.07 | 11.71 | 165.53 | -71.63 | 0.02 | 0.0 | -60.0 | -29.57 | -19613.33 | 25.85 | 17.66 | 321.48 | -53.59 | -0.95 | -31.94 | -55.74 | 45.54 | 322.46 | -49.76 | -0.34 | 92.06 | 93.51 | -2.04 | 70.26 | 67.31 | 2.02 | 2.02 | -6.48 | 1.12 | 0.9 | 83.61 | -141.82 | 0 | 0 |
| 23Q2 (15) | -2.13 | -255.0 | 86.47 | 1.98 | 117.98 | 104.96 | 4.41 | -11.8 | -90.68 | 0.02 | -50.0 | -71.43 | -0.15 | 98.71 | 99.73 | 4.19 | -71.06 | -88.82 | -0.72 | 54.43 | 25.0 | 10.78 | -68.6 | -84.17 | -4.28 | -137.78 | -1485.19 | -6.86 | -397.1 | -298.84 | 1.98 | -1.49 | -1.98 | 1.11 | -1.77 | -21.83 | 0.00 | 100.0 | 100.0 |
| 23Q1 (14) | -0.6 | -104.14 | -105.19 | -11.01 | 62.31 | 67.71 | 5.0 | -57.95 | -77.39 | 0.04 | 125.0 | -69.23 | -11.61 | 21.07 | 48.49 | 14.48 | -38.77 | -31.18 | -1.58 | -54.9 | 28.51 | 34.33 | -42.79 | -25.97 | -1.8 | 54.77 | -211.11 | -1.38 | 51.92 | -123.47 | 2.01 | -1.47 | 12.29 | 1.13 | 26.97 | -29.38 | -34.09 | -100.14 | -127.34 |
| 22Q4 (13) | 14.5 | 30.51 | 110.14 | -29.21 | 42.71 | -50.33 | 11.89 | -71.19 | -54.89 | -0.16 | -420.0 | -1700.0 | -14.71 | 63.11 | -17.4 | 23.65 | -37.84 | -10.52 | -1.02 | -67.21 | 28.17 | 60.01 | -33.79 | 30.1 | -3.98 | 24.05 | -221.34 | -2.87 | 54.01 | -134.33 | 2.04 | -5.56 | 5.15 | 0.89 | 45.9 | -45.73 | 24166.67 | 0 | 41718.84 |
| 22Q3 (12) | 11.11 | 170.58 | 66.82 | -50.99 | -27.83 | -143.04 | 41.27 | -12.82 | 386.67 | 0.05 | -28.57 | 0.0 | -39.88 | 28.31 | -178.49 | 38.05 | 1.55 | 104.57 | -0.61 | 36.46 | 29.89 | 90.64 | 33.07 | 175.33 | -5.24 | -1840.74 | -180.62 | -6.24 | -262.79 | -142.86 | 2.16 | 6.93 | 14.89 | 0.61 | -57.04 | -15.28 | 0.00 | 100.0 | -100.0 |
| 22Q2 (11) | -15.74 | -236.16 | -198.38 | -39.89 | -16.98 | -118.1 | 47.34 | 114.11 | 17007.14 | 0.07 | -46.15 | 75.0 | -55.63 | -146.81 | -2329.26 | 37.47 | 78.09 | 328.72 | -0.96 | 56.56 | -35.21 | 68.11 | 46.88 | 362.39 | -0.27 | -116.67 | -102.91 | -1.72 | -129.25 | -110.41 | 2.02 | 12.85 | 8.6 | 1.42 | -11.25 | -19.77 | -915.12 | -833.83 | -1253.05 |
| 22Q1 (10) | 11.56 | 67.54 | -22.57 | -34.1 | -75.5 | -577.59 | 22.11 | -16.12 | 357.69 | 0.13 | 1200.0 | -18.75 | -22.54 | -79.89 | -202.13 | 21.04 | -20.39 | 200.57 | -2.21 | -55.63 | 30.94 | 46.37 | 0.54 | 246.75 | 1.62 | -50.61 | -83.9 | 5.88 | -29.67 | -69.63 | 1.79 | -7.73 | -2.72 | 1.6 | -2.44 | -13.04 | 124.70 | 115.79 | 92.44 |
| 21Q4 (9) | 6.9 | 3.6 | -37.84 | -19.43 | 7.39 | -98.06 | 26.36 | 210.85 | 1372.63 | 0.01 | -80.0 | 0.0 | -12.53 | 12.5 | -1071.32 | 26.43 | 42.1 | 3288.46 | -1.42 | -63.22 | 5.33 | 46.13 | 40.11 | 2919.46 | 3.28 | -49.54 | -69.49 | 8.36 | -42.58 | -57.71 | 1.94 | 3.19 | -8.92 | 1.64 | 127.78 | 112.99 | 57.79 | 48.9 | 18.02 |
| 21Q3 (8) | 6.66 | -58.38 | -54.94 | -20.98 | -14.71 | -0.1 | 8.48 | 3128.57 | 77.41 | 0.05 | 25.0 | 0.0 | -14.32 | -525.33 | -131.72 | 18.6 | 112.81 | 2676.12 | -0.87 | -22.54 | 54.21 | 32.92 | 123.47 | 1995.11 | 6.5 | -30.03 | 26.95 | 14.56 | -11.92 | 2.54 | 1.88 | 1.08 | -8.74 | 0.72 | -59.32 | -47.06 | 38.81 | -51.1 | -53.73 |
| 21Q2 (7) | 16.0 | 7.17 | 226.53 | -18.29 | -356.16 | -117.48 | -0.28 | 96.74 | 89.78 | 0.04 | -75.0 | -77.78 | -2.29 | -110.38 | 34.76 | 8.74 | 24.86 | 765.35 | -0.71 | 77.81 | 90.96 | 14.73 | 10.15 | 425.07 | 9.29 | -7.65 | 195.86 | 16.53 | -14.62 | 139.91 | 1.86 | 1.09 | -6.53 | 1.77 | -3.8 | 121.25 | 79.37 | 22.48 | 56.79 |
| 21Q1 (6) | 14.93 | 34.5 | 714.4 | 7.14 | 172.78 | -68.08 | -8.58 | -579.33 | -368.12 | 0.16 | 1500.0 | -30.43 | 22.07 | 1610.85 | 10.68 | 7.0 | 797.44 | 579.61 | -3.2 | -113.33 | -44.14 | 13.37 | 775.49 | 368.22 | 10.06 | -6.42 | 798.61 | 19.36 | -2.07 | 8317.39 | 1.84 | -13.62 | -5.64 | 1.84 | 138.96 | 20.26 | 64.80 | 32.34 | 198.93 |
| 20Q4 (5) | 11.1 | -24.9 | 710.22 | -9.81 | 53.2 | -397.27 | 1.79 | -62.55 | 335.53 | 0.01 | -80.0 | 0 | 1.29 | 120.87 | -72.38 | 0.78 | 16.42 | 122.86 | -1.5 | 21.05 | -2.74 | 1.53 | -2.78 | 113.56 | 10.75 | 109.96 | 1150.0 | 19.77 | 39.23 | 570.17 | 2.13 | 3.4 | -14.11 | 0.77 | -43.38 | -65.0 | 48.96 | -41.63 | 172.69 |
| 20Q3 (4) | 14.78 | 201.63 | 0.0 | -20.96 | -149.23 | 0.0 | 4.78 | 274.45 | 0.0 | 0.05 | -72.22 | 0.0 | -6.18 | -76.07 | 0.0 | 0.67 | -33.66 | 0.0 | -1.9 | 75.8 | 0.0 | 1.57 | -43.99 | 0.0 | 5.12 | 63.06 | 0.0 | 14.2 | 106.1 | 0.0 | 2.06 | 3.52 | 0.0 | 1.36 | 70.0 | 0.0 | 83.88 | 65.71 | 0.0 |
| 20Q2 (3) | 4.9 | 301.65 | 0.0 | -8.41 | -137.59 | 0.0 | -2.74 | -185.62 | 0.0 | 0.18 | -21.74 | 0.0 | -3.51 | -117.6 | 0.0 | 1.01 | -1.94 | 0.0 | -7.85 | -253.6 | 0.0 | 2.81 | -1.78 | 0.0 | 3.14 | 318.06 | 0.0 | 6.89 | 2895.65 | 0.0 | 1.99 | 2.05 | 0.0 | 0.8 | -47.71 | 0.0 | 50.62 | 177.28 | 0.0 |
| 20Q1 (2) | -2.43 | -277.37 | 0.0 | 22.37 | 577.88 | 0.0 | 3.2 | 521.05 | 0.0 | 0.23 | 0 | 0.0 | 19.94 | 326.98 | 0.0 | 1.03 | 194.29 | 0.0 | -2.22 | -52.05 | 0.0 | 2.86 | 299.32 | 0.0 | -1.44 | -267.44 | 0.0 | 0.23 | -92.2 | 0.0 | 1.95 | -21.37 | 0.0 | 1.53 | -30.45 | 0.0 | -65.50 | -464.78 | 0.0 |
| 19Q4 (1) | 1.37 | 0.0 | 0.0 | 3.3 | 0.0 | 0.0 | -0.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.67 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -1.46 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 2.95 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | 17.96 | 0.0 | 0.0 |
