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) | -53.51 | 0 | -35.72 | 0 | 82.38 | 0 | -52.77 | 0 | -89.23 | 0 | 35.24 | 55.72 | 21.09 | 159.41 | 9.13 | 78.64 | 17.17 | -55.05 | 7.64 | -72.95 | 19.87 | 12.96 | 0.15 | 66.67 | -193.46 | 0 |
| 2022 (9) | 24.75 | 0 | 23.99 | 0 | -43.77 | 0 | -1.99 | 0 | 48.74 | 0 | 22.63 | -21.18 | 8.13 | 0 | 5.11 | -22.73 | 38.2 | -39.3 | 28.24 | -27.37 | 17.59 | 5.71 | 0.09 | 50.0 | 53.90 | 0 |
| 2021 (8) | -25.58 | 0 | -25.21 | 0 | 36.45 | 9.36 | -15.1 | 0 | -50.79 | 0 | 28.71 | 235.79 | -14.68 | 0 | 6.61 | 141.81 | 62.93 | 97.46 | 38.88 | 34.81 | 16.64 | -6.46 | 0.06 | -14.29 | -46.02 | 0 |
| 2020 (7) | -52.16 | 0 | 32.17 | 0 | 33.33 | 0.85 | -47.81 | 0 | -19.99 | 0 | 8.55 | -39.15 | 3.22 | 0 | 2.74 | -27.27 | 31.87 | 17.82 | 28.84 | 60.85 | 17.79 | -9.37 | 0.07 | 0.0 | -111.69 | 0 |
| 2019 (6) | 47.65 | 0.23 | -40.45 | 0 | 33.05 | 0 | 41.48 | 121.23 | 7.2 | -79.1 | 14.05 | 30.94 | -11.35 | 0 | 3.76 | 46.17 | 27.05 | -19.97 | 17.93 | -27.05 | 19.63 | 6.63 | 0.07 | 75.0 | 126.63 | 14.61 |
| 2018 (5) | 47.54 | 71.87 | -13.09 | 0 | -35.0 | 0 | 18.75 | -43.27 | 34.45 | 0 | 10.73 | -34.49 | 14.4 | 0 | 2.57 | -43.35 | 33.8 | 79.5 | 24.58 | 154.72 | 18.41 | 5.26 | 0.04 | 0.0 | 110.48 | 8.56 |
| 2017 (4) | 27.66 | -80.19 | -52.79 | 0 | 46.81 | 0 | 33.05 | 0 | -25.13 | 0 | 16.38 | -11.32 | -15.99 | 0 | 4.54 | -17.12 | 18.83 | 37.75 | 9.65 | 29.01 | 17.49 | 4.92 | 0.04 | -42.86 | 101.77 | -82.35 |
| 2016 (3) | 139.63 | 199.89 | -127.91 | 0 | -16.23 | 0 | -1.5 | 0 | 11.72 | -13.44 | 18.47 | -44.13 | 4.51 | 10.54 | 5.48 | -39.71 | 13.67 | -1.44 | 7.48 | -0.13 | 16.67 | -1.48 | 0.07 | -68.18 | 576.51 | 204.97 |
| 2015 (2) | 46.56 | 148.85 | -33.02 | 0 | -16.88 | 0 | -2.02 | 0 | 13.54 | 0 | 33.06 | 191.79 | 4.08 | 0 | 9.09 | 234.35 | 13.87 | -35.91 | 7.49 | -45.13 | 16.92 | 0.24 | 0.22 | 0.0 | 189.04 | 210.68 |
| 2014 (1) | 18.71 | -81.45 | -26.2 | 0 | -6.16 | 0 | -1.92 | 0 | -7.49 | 0 | 11.33 | -14.3 | -7.53 | 0 | 2.72 | -14.16 | 21.64 | -9.83 | 13.65 | 18.49 | 16.88 | -1.69 | 0.22 | -26.67 | 60.85 | -82.51 |
| 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) | -14.33 | 75.5 | -88.55 | -1.23 | -130.45 | 85.23 | 9.12 | -76.37 | 70.47 | -2.36 | 93.17 | 72.43 | -15.56 | 71.42 | 2.32 | 5.44 | 66.36 | -70.88 | -6.5 | -261.11 | -144.95 | 4.84 | 66.64 | -73.06 | 8.59 | 1.3 | 211.23 | 5.45 | 23.3 | 27.63 | 5.5 | 4.96 | 7.0 | 0.04 | 33.33 | -20.0 | -130.39 | 78.39 | -62.3 |
| 24Q2 (19) | -58.48 | -1006.67 | -276.8 | 4.04 | 113.7 | 147.75 | 38.6 | 18.12 | 44.62 | -34.56 | -371.49 | -90.41 | -54.44 | -136.39 | -127.02 | 3.27 | -27.17 | 8.28 | -1.8 | 79.61 | -138.3 | 2.91 | -32.18 | -10.33 | 8.48 | 28.29 | 110.95 | 4.42 | 24.86 | 104.63 | 5.24 | 0.58 | 12.45 | 0.03 | -25.0 | -25.0 | -603.51 | -922.46 | -166.76 |
| 24Q1 (18) | 6.45 | -24.65 | 116.56 | -29.48 | -23.3 | -691.97 | 32.68 | 21.99 | 38.77 | -7.33 | -174.49 | 79.58 | -23.03 | -50.03 | 32.2 | 4.49 | -46.74 | -12.13 | -8.83 | -458.86 | -351.57 | 4.29 | -49.79 | -24.38 | 6.61 | 24.25 | 30.37 | 3.54 | 264.95 | 1316.0 | 5.21 | -3.7 | 11.8 | 0.04 | 33.33 | 33.33 | 73.38 | -45.05 | 109.31 |
| 23Q4 (17) | 8.56 | 212.63 | 233.54 | -23.91 | -187.03 | -176.32 | 26.79 | 400.75 | 307.35 | 9.84 | 214.95 | 184.1 | -15.35 | 3.64 | -161.6 | 8.43 | -54.87 | 91.16 | -1.58 | -110.93 | -123.34 | 8.53 | -52.53 | 78.63 | 5.32 | 92.75 | 58.33 | 0.97 | -77.28 | 340.91 | 5.41 | 5.25 | 18.38 | 0.03 | -40.0 | -25.0 | 133.54 | 266.22 | 200.62 |
| 23Q3 (16) | -7.6 | 51.03 | -109.33 | -8.33 | 1.54 | 66.81 | 5.35 | -79.96 | 108.18 | -8.56 | 52.84 | -116.18 | -15.93 | 33.57 | -128.28 | 18.68 | 518.54 | 367.0 | 14.46 | 207.66 | 141.73 | 17.98 | 454.66 | 403.45 | 2.76 | -31.34 | -70.48 | 4.27 | 97.69 | -61.43 | 5.14 | 10.3 | 15.25 | 0.05 | 25.0 | 150.0 | -80.34 | 64.49 | -115.34 |
| 23Q2 (15) | -15.52 | 60.15 | -246.55 | -8.46 | -269.88 | -158.72 | 26.69 | 13.33 | 661.89 | -18.15 | 49.44 | -525.86 | -23.98 | 29.41 | -427.6 | 3.02 | -40.9 | -33.77 | 4.7 | 33.9 | 238.13 | 3.24 | -42.8 | -16.75 | 4.02 | -20.71 | -66.5 | 2.16 | 764.0 | -73.56 | 4.66 | 0.0 | 6.39 | 0.04 | 33.33 | 100.0 | -226.24 | 71.31 | -368.54 |
| 23Q1 (14) | -38.95 | -507.64 | 35.99 | 4.98 | -84.1 | -76.32 | 23.55 | 282.28 | -40.06 | -35.9 | -206.84 | 10.9 | -33.97 | -236.32 | 14.69 | 5.11 | 15.87 | -47.1 | 3.51 | -48.15 | -89.86 | 5.67 | 18.61 | -28.79 | 5.07 | 50.89 | -62.42 | 0.25 | 13.64 | -97.15 | 4.66 | 1.97 | 11.48 | 0.03 | -25.0 | 50.0 | -788.46 | -494.11 | -68.19 |
| 22Q4 (13) | -6.41 | -107.87 | -164.1 | 31.33 | 224.82 | 920.16 | -12.92 | 80.24 | -813.81 | -11.7 | -122.12 | -228.71 | 24.92 | -55.75 | 303.24 | 4.41 | 10.25 | 62.13 | 6.77 | 119.54 | 192.74 | 4.78 | 33.79 | 102.5 | 3.36 | -64.06 | -78.76 | 0.22 | -98.01 | -97.51 | 4.57 | 2.47 | 10.92 | 0.04 | 100.0 | 300.0 | -132.71 | -125.35 | -271.86 |
| 22Q3 (12) | 81.42 | 668.84 | 1473.02 | -25.1 | -667.58 | -7706.06 | -65.39 | -1276.63 | -884.79 | 52.9 | 1924.14 | 296.85 | 56.32 | 669.4 | 1105.71 | 4.0 | -12.28 | -11.5 | -34.65 | -2592.81 | -108.36 | 3.57 | -8.29 | -12.57 | 9.35 | -22.08 | -36.35 | 11.07 | 35.5 | -8.29 | 4.46 | 1.83 | 6.44 | 0.02 | 0.0 | 100.0 | 523.60 | 521.5 | 1536.59 |
| 22Q2 (11) | 10.59 | 117.4 | -24.68 | -3.27 | -115.55 | 78.49 | -4.75 | -112.09 | -161.13 | -2.9 | 92.8 | 57.85 | 7.32 | 118.38 | 742.11 | 4.56 | -52.8 | -4.0 | 1.39 | -95.98 | 1058.33 | 3.89 | -51.07 | -10.67 | 12.0 | -11.05 | -36.68 | 8.17 | -6.95 | -24.63 | 4.38 | 4.78 | 5.29 | 0.02 | 0.0 | 0.0 | 84.25 | 117.97 | -10.0 |
| 22Q1 (10) | -60.85 | -708.5 | -39.18 | 21.03 | 650.52 | 422.05 | 39.29 | 2070.72 | 17.25 | -40.29 | -543.23 | -31.45 | -39.82 | -744.34 | 20.76 | 9.66 | 255.15 | -42.22 | 34.61 | 574.11 | 278.67 | 7.96 | 237.3 | -52.8 | 13.49 | -14.73 | 0.22 | 8.78 | -0.45 | 22.8 | 4.18 | 1.46 | 0.24 | 0.02 | 100.0 | 0.0 | -468.80 | -707.09 | -21.6 |
| 21Q4 (9) | 10.0 | 268.63 | 150.97 | -3.82 | -1257.58 | -111.34 | 1.81 | 127.26 | -35.13 | 9.09 | -31.81 | 123.78 | 6.18 | 210.36 | -56.08 | 2.72 | -39.82 | 68.94 | -7.3 | 56.1 | -228.52 | 2.36 | -42.23 | 37.0 | 15.82 | 7.69 | 23.5 | 8.82 | -26.93 | 32.83 | 4.12 | -1.67 | 0.24 | 0.01 | 0.0 | -50.0 | 77.22 | 311.87 | 142.39 |
| 21Q3 (8) | -5.93 | -142.18 | 55.25 | 0.33 | 102.17 | -95.33 | -6.64 | -185.46 | -168.88 | 13.33 | 293.75 | 252.87 | -5.6 | -391.23 | 9.39 | 4.52 | -4.84 | 37.8 | -16.63 | -13958.33 | -5834.48 | 4.08 | -6.3 | -6.81 | 14.69 | -22.48 | 66.36 | 12.07 | 11.35 | 66.02 | 4.19 | 0.72 | -5.2 | 0.01 | -50.0 | -50.0 | -36.45 | -138.94 | 67.79 |
| 21Q2 (7) | 14.06 | 132.16 | 161.24 | -15.2 | -132.77 | -333.85 | 7.77 | -76.81 | 34.43 | -6.88 | 77.55 | 41.69 | -1.14 | 97.73 | 93.07 | 4.75 | -71.59 | 152.66 | 0.12 | -98.69 | -98.8 | 4.36 | -74.15 | 58.13 | 18.95 | 40.79 | 114.12 | 10.84 | 51.61 | -22.85 | 4.16 | -0.24 | -0.24 | 0.02 | 0.0 | 100.0 | 93.61 | 124.28 | 174.32 |
| 21Q1 (6) | -43.72 | -122.83 | -1288.04 | -6.53 | -119.38 | 56.73 | 33.51 | 1101.08 | 121.63 | -30.65 | 19.83 | -380.16 | -50.25 | -457.14 | -340.4 | 16.72 | 938.51 | 839.33 | 9.14 | 60.92 | 171.8 | 16.86 | 879.02 | 620.69 | 13.46 | 5.07 | 237.34 | 7.15 | 7.68 | 703.37 | 4.17 | 1.46 | -18.07 | 0.02 | 0.0 | 100.0 | -385.54 | -111.63 | -727.55 |
| 20Q4 (5) | -19.62 | -48.08 | -160.82 | 33.69 | 376.52 | 2884.3 | 2.79 | -71.06 | -59.97 | -38.23 | -338.42 | -236.39 | 14.07 | 327.67 | -54.69 | 1.61 | -50.91 | -22.22 | 5.68 | 1858.62 | 1993.33 | 1.72 | -60.71 | -32.93 | 12.81 | 45.07 | 17.2 | 6.64 | -8.67 | 216.19 | 4.11 | -7.01 | -14.37 | 0.02 | 0.0 | 0.0 | -182.17 | -61.0 | -139.08 |
| 20Q3 (4) | -13.25 | 42.29 | 0.0 | 7.07 | 8.77 | 0.0 | 9.64 | 66.78 | 0.0 | -8.72 | 26.1 | 0.0 | -6.18 | 62.45 | 0.0 | 3.28 | 74.47 | 0.0 | 0.29 | -97.1 | 0.0 | 4.38 | 59.01 | 0.0 | 8.83 | -0.23 | 0.0 | 7.27 | -48.26 | 0.0 | 4.42 | 6.0 | 0.0 | 0.02 | 100.0 | 0.0 | -113.15 | 10.16 | 0.0 |
| 20Q2 (3) | -22.96 | -723.91 | 0.0 | 6.5 | 143.07 | 0.0 | 5.78 | -61.77 | 0.0 | -11.8 | -207.86 | 0.0 | -16.46 | -44.26 | 0.0 | 1.88 | 5.62 | 0.0 | 9.99 | 178.48 | 0.0 | 2.76 | 17.82 | 0.0 | 8.85 | 121.8 | 0.0 | 14.05 | 1478.65 | 0.0 | 4.17 | -18.07 | 0.0 | 0.01 | 0.0 | 0.0 | -125.95 | -305.0 | 0.0 |
| 20Q1 (2) | 3.68 | -88.59 | 0.0 | -15.09 | -1147.11 | 0.0 | 15.12 | 116.93 | 0.0 | 10.94 | -60.97 | 0.0 | -11.41 | -136.75 | 0.0 | 1.78 | -14.01 | 0.0 | -12.73 | -4143.33 | 0.0 | 2.34 | -8.89 | 0.0 | 3.99 | -63.49 | 0.0 | 0.89 | -57.62 | 0.0 | 5.09 | 6.04 | 0.0 | 0.01 | -50.0 | 0.0 | 61.44 | -86.82 | 0.0 |
| 19Q4 (1) | 32.26 | 0.0 | 0.0 | -1.21 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 28.03 | 0.0 | 0.0 | 31.05 | 0.0 | 0.0 | 2.07 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 4.8 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 466.18 | 0.0 | 0.0 |
