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) | -41.22 | 0 | -9.73 | 0 | 38.77 | -49.79 | -31.87 | 0 | -50.95 | 0 | 18.58 | -42.14 | 0.2 | -81.48 | 7.03 | -45.17 | -30.51 | 0 | -10.6 | 0 | 14.29 | 10.78 | 0.08 | -11.11 | -1093.37 | 0 |
| 2022 (9) | -92.13 | 0 | 2.06 | -95.52 | 77.21 | -69.42 | -45.32 | 0 | -90.07 | 0 | 32.11 | -21.34 | 1.08 | -97.17 | 12.83 | 10.52 | -38.46 | 0 | 2.33 | -93.33 | 12.9 | 16.11 | 0.09 | 0.0 | -601.37 | 0 |
| 2021 (8) | -296.61 | 0 | 45.99 | 0 | 252.46 | 192.94 | -12.69 | 0 | -250.62 | 0 | 40.82 | 5.7 | 38.22 | 0 | 11.61 | -47.15 | 24.03 | 0 | 34.92 | 412.78 | 11.11 | 13.6 | 0.09 | -30.77 | -643.13 | 0 |
| 2020 (7) | -41.4 | 0 | -58.18 | 0 | 86.18 | -4.66 | -8.82 | 0 | -99.58 | 0 | 38.62 | -27.12 | -1.89 | 0 | 21.96 | 22.79 | -18.13 | 0 | 6.81 | -60.82 | 9.78 | -31.85 | 0.13 | 30.0 | -247.61 | 0 |
| 2019 (6) | -84.04 | 0 | -48.82 | 0 | 90.39 | 343.96 | -2.55 | 0 | -132.86 | 0 | 52.99 | 30.97 | -0.03 | 0 | 17.89 | 70.22 | -4.09 | 0 | 17.38 | -59.49 | 14.35 | 5.13 | 0.1 | -50.0 | -264.03 | 0 |
| 2018 (5) | 62.77 | 79.19 | -50.96 | 0 | 20.36 | 0 | -4.52 | 0 | 11.81 | -68.28 | 40.46 | 61.84 | -1.09 | 0 | 10.51 | 40.12 | 30.75 | -14.2 | 42.9 | -29.58 | 13.65 | 10.62 | 0.2 | 0.0 | 110.61 | 131.95 |
| 2017 (4) | 35.03 | 1237.02 | 2.2 | 0 | -32.53 | 0 | -1.27 | 0 | 37.23 | 0 | 25.0 | 107.13 | -0.93 | 0 | 7.50 | 57.67 | 35.84 | 0 | 60.92 | 0 | 12.34 | -29.53 | 0.2 | 33.33 | 47.69 | 0 |
| 2016 (3) | 2.62 | -46.53 | -14.99 | 0 | 21.26 | 0 | 3.94 | 0 | -12.37 | 0 | 12.07 | 14.41 | -0.99 | 0 | 4.76 | 17.92 | -13.95 | 0 | -18.7 | 0 | 17.51 | 0.4 | 0.15 | 7.14 | 0.00 | 0 |
| 2015 (2) | 4.9 | 0 | -11.1 | 0 | -8.24 | 0 | -4.6 | 0 | -6.2 | 0 | 10.55 | -25.49 | -4.97 | 0 | 4.03 | -5.29 | -17.94 | 0 | 0.96 | -68.42 | 17.44 | -15.5 | 0.14 | 75.0 | 26.43 | 0 |
| 2014 (1) | -18.51 | 0 | -11.94 | 0 | 52.36 | 46.3 | -42.19 | 0 | -30.45 | 0 | 14.16 | 11.58 | -0.01 | 0 | 4.26 | 18.6 | -21.75 | 0 | 3.04 | -94.24 | 20.64 | 6.61 | 0.08 | -20.0 | -77.90 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -11.93 | 39.26 | 3.32 | 46.42 | 93.5 | 2353.4 | -26.82 | -1037.76 | -216.31 | -0.89 | 82.79 | 7.29 | 34.49 | 692.87 | 339.51 | 1.88 | -24.5 | -42.33 | 0.08 | -96.79 | 134.78 | 2.57 | -12.47 | -45.44 | -5.77 | -11440.0 | 18.16 | -5.77 | -363.47 | -1.94 | 3.66 | -0.54 | 6.4 | 0.03 | 0.0 | 50.0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -19.64 | -73.81 | -135.21 | 23.99 | 2626.14 | 186.92 | 2.86 | -19.66 | -88.27 | -5.17 | -150.97 | 33.29 | 4.35 | 141.75 | 112.1 | 2.49 | 21.46 | -5.68 | 2.49 | 201.63 | 1815.38 | 2.93 | 17.16 | -22.67 | -0.05 | 98.02 | 99.37 | 2.19 | -9.88 | 126.77 | 3.68 | 0.82 | 3.08 | 0.03 | 50.0 | 50.0 | -332.88 | -79.7 | 0 |
| 24Q1 (18) | -11.3 | -534.62 | 51.17 | 0.88 | -45.68 | -95.2 | 3.56 | 115.13 | -76.03 | -2.06 | 91.27 | -579.07 | -10.42 | -346.92 | -116.18 | 2.05 | -73.85 | -57.64 | -2.45 | -2327.27 | -1389.47 | 2.50 | -76.46 | -73.4 | -2.53 | 58.79 | 72.91 | 2.43 | -81.7 | 124.18 | 3.65 | -6.41 | 7.99 | 0.02 | 0.0 | 0.0 | -185.25 | -1325.47 | 0 |
| 23Q4 (17) | 2.6 | 121.07 | 147.79 | 1.62 | 178.64 | 105.18 | -23.53 | -202.04 | -255.52 | -23.59 | -2357.29 | -45.53 | 4.22 | 129.31 | 111.49 | 7.84 | 140.49 | -14.69 | 0.11 | 147.83 | -96.62 | 10.63 | 126.01 | -55.07 | -6.14 | 12.91 | 60.21 | 13.28 | 334.63 | 317.7 | 3.9 | 13.37 | 15.38 | 0.02 | 0.0 | -33.33 | 15.12 | 0 | 0 |
| 23Q3 (16) | -12.34 | -47.78 | 77.28 | -2.06 | 92.54 | 76.32 | 23.06 | -5.45 | 24.72 | -0.96 | 87.61 | 96.38 | -14.4 | 59.94 | 77.15 | 3.26 | 23.48 | -70.23 | -0.23 | -276.92 | -4.55 | 4.70 | 24.05 | -75.85 | -7.05 | 11.65 | 47.97 | -5.66 | 30.81 | -134.72 | 3.44 | -3.64 | 3.3 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -8.35 | 63.92 | -18.44 | -27.6 | -250.66 | -47.28 | 24.39 | 64.24 | -18.37 | -7.75 | -1902.33 | -1419.61 | -35.95 | -645.85 | -39.4 | 2.64 | -45.45 | -47.41 | 0.13 | -31.58 | 118.57 | 3.79 | -59.7 | -38.53 | -7.98 | 14.56 | -80.14 | -8.18 | 18.61 | -79.78 | 3.57 | 5.62 | 10.87 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -23.14 | -325.37 | 8.65 | 18.32 | 158.57 | -69.86 | 14.85 | -1.85 | 8.32 | 0.43 | 102.65 | 120.57 | -4.82 | 86.87 | -113.6 | 4.84 | -47.33 | -30.46 | 0.19 | -94.15 | 115.2 | 9.41 | -60.24 | -0.22 | -9.34 | 39.47 | -84.95 | -10.05 | -64.75 | -203.63 | 3.38 | 0.0 | 13.8 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -5.44 | 89.98 | 97.36 | -31.28 | -259.54 | -174.42 | 15.13 | -18.17 | -88.13 | -16.21 | 38.85 | -130.26 | -36.72 | 41.72 | 77.56 | 9.19 | -16.07 | -13.79 | 3.25 | 1577.27 | -91.6 | 23.66 | 21.48 | 101.81 | -15.43 | -13.87 | -732.38 | -6.1 | -137.42 | -400.49 | 3.38 | 1.5 | 16.55 | 0.03 | 50.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -54.31 | -670.35 | -26.24 | -8.7 | 53.58 | -146.13 | 18.49 | -38.12 | -71.45 | -26.51 | -5098.04 | -2551.0 | -63.01 | -144.32 | -160.8 | 10.95 | 118.13 | -14.05 | -0.22 | 68.57 | 43.59 | 19.48 | 215.78 | 43.6 | -13.55 | -205.87 | -415.12 | 16.3 | 458.24 | 38.84 | 3.33 | 3.42 | 18.93 | 0.02 | 0.0 | 0.0 | -276.39 | 0 | 6.46 |
| 22Q2 (11) | -7.05 | 72.17 | 80.73 | -18.74 | -130.83 | -1573.21 | 29.88 | 117.94 | -34.5 | -0.51 | 75.6 | 89.7 | -25.79 | -172.75 | 31.59 | 5.02 | -27.87 | -50.4 | -0.7 | 44.0 | -142.94 | 6.17 | -34.58 | -43.67 | -4.43 | 12.28 | -135.75 | -4.55 | -37.46 | -129.97 | 3.22 | 8.42 | 17.52 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -25.33 | 87.69 | -123.76 | 60.78 | 44.61 | 541.07 | 13.71 | -89.25 | -6.03 | -2.09 | 70.31 | -774.19 | 35.45 | 121.66 | 241.24 | 6.96 | -34.71 | -4.66 | -1.25 | -103.23 | -1141.67 | 9.43 | -19.58 | -3.95 | -5.05 | -306.97 | -203.27 | -3.31 | -263.05 | -155.44 | 2.97 | 2.41 | 11.24 | 0.02 | -33.33 | 0.0 | 0.00 | 100.0 | 100.0 |
| 21Q4 (9) | -205.69 | -378.13 | -4349.79 | 42.03 | 122.85 | 499.52 | 127.48 | 96.82 | 7354.97 | -7.04 | -604.0 | -204.76 | -163.66 | -577.4 | -2781.34 | 10.66 | -16.33 | -25.04 | 38.71 | 10025.64 | 5630.0 | 11.72 | -13.56 | -62.36 | 2.44 | -43.26 | 201.67 | 2.03 | -82.71 | -67.83 | 2.9 | 3.57 | 8.21 | 0.03 | 50.0 | 0.0 | -4146.98 | -1303.53 | -7828.45 |
| 21Q3 (8) | -43.02 | -17.61 | -227.65 | 18.86 | 1783.93 | 279.48 | 64.77 | 41.98 | 63.03 | -1.0 | 79.8 | -244.83 | -24.16 | 35.92 | -196.08 | 12.74 | 25.89 | 56.32 | -0.39 | -123.93 | -378.57 | 13.56 | 23.87 | -39.54 | 4.3 | -65.29 | 158.34 | 11.74 | -22.66 | 382.21 | 2.8 | 2.19 | 13.36 | 0.02 | 0.0 | -33.33 | -295.47 | -44.91 | 0 |
| 21Q2 (7) | -36.58 | -223.14 | -1815.18 | -1.12 | 91.87 | 94.6 | 45.62 | 212.68 | 987.55 | -4.95 | -1696.77 | -2.7 | -37.7 | -50.2 | -66.45 | 10.12 | 38.63 | 19.48 | 1.63 | 1258.33 | 16200.0 | 10.95 | 11.56 | -47.2 | 12.39 | 153.37 | 291.5 | 15.18 | 154.27 | 227.86 | 2.74 | 2.62 | 16.1 | 0.02 | 0.0 | -50.0 | -203.90 | -55.99 | -650.49 |
| 21Q1 (6) | -11.32 | -333.88 | 63.72 | -13.78 | -30.99 | 56.8 | 14.59 | 753.22 | -70.75 | 0.31 | 113.42 | 122.14 | -25.1 | -341.9 | 60.22 | 7.3 | -48.66 | -6.17 | 0.12 | 117.14 | 109.02 | 9.82 | -68.49 | -33.12 | 4.89 | 303.75 | 360.11 | 5.97 | -5.39 | 19800.0 | 2.67 | -0.37 | 18.14 | 0.02 | -33.33 | -50.0 | -130.72 | -343.61 | 90.24 |
| 20Q4 (5) | 4.84 | 136.86 | 107.13 | -10.52 | -311.67 | -259.39 | 1.71 | -95.7 | -97.42 | -2.31 | -696.55 | -224.19 | -5.68 | 30.39 | 90.73 | 14.22 | 74.48 | -18.65 | -0.7 | -600.0 | -105.56 | 31.15 | 38.86 | -8.4 | -2.4 | 67.44 | 65.52 | 6.31 | 251.68 | 4.13 | 2.68 | 8.5 | -24.08 | 0.03 | 0.0 | 0.0 | 53.66 | 0 | 107.61 |
| 20Q3 (4) | -13.13 | -587.43 | 0.0 | 4.97 | 123.96 | 0.0 | 39.73 | 872.96 | 0.0 | -0.29 | 93.98 | 0.0 | -8.16 | 63.97 | 0.0 | 8.15 | -3.78 | 0.0 | 0.14 | 1300.0 | 0.0 | 22.43 | 8.17 | 0.0 | -7.37 | -13.91 | 0.0 | -4.16 | -189.85 | 0.0 | 2.47 | 4.66 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -1.91 | 93.88 | 0.0 | -20.74 | 34.98 | 0.0 | -5.14 | -110.3 | 0.0 | -4.82 | -244.29 | 0.0 | -22.65 | 64.1 | 0.0 | 8.47 | 8.87 | 0.0 | 0.01 | 100.75 | 0.0 | 20.74 | 41.31 | 0.0 | -6.47 | -244.15 | 0.0 | 4.63 | 15333.33 | 0.0 | 2.36 | 4.42 | 0.0 | 0.04 | 0.0 | 0.0 | -27.17 | 97.97 | 0.0 |
| 20Q1 (2) | -31.2 | 54.02 | 0.0 | -31.9 | -583.33 | 0.0 | 49.88 | -24.87 | 0.0 | -1.4 | -175.27 | 0.0 | -63.1 | -3.02 | 0.0 | 7.78 | -55.49 | 0.0 | -1.33 | -110.56 | 0.0 | 14.68 | -56.84 | 0.0 | -1.88 | 72.99 | 0.0 | 0.03 | -99.5 | 0.0 | 2.26 | -35.98 | 0.0 | 0.04 | 33.33 | 0.0 | -1339.06 | -89.86 | 0.0 |
| 19Q4 (1) | -67.85 | 0.0 | 0.0 | 6.6 | 0.0 | 0.0 | 66.39 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | -61.25 | 0.0 | 0.0 | 17.48 | 0.0 | 0.0 | 12.6 | 0.0 | 0.0 | 34.01 | 0.0 | 0.0 | -6.96 | 0.0 | 0.0 | 6.06 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -705.30 | 0.0 | 0.0 |
