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) | -2.34 | 0 | 33.38 | 0 | -2.69 | 0 | -0.5 | 0 | 31.04 | 34.72 | 8.32 | 3.74 | 0 | 0 | 4.28 | 17.2 | -12.52 | 0 | 21.02 | 81.52 | 10.48 | 2.24 | 0 | 0 | -7.43 | 0 |
| 2022 (9) | 27.06 | 107.67 | -4.02 | 0 | -12.82 | 0 | 0 | 0 | 23.04 | 0 | 8.02 | -2.43 | 0 | 0 | 3.65 | -10.31 | 3.64 | -70.09 | 11.58 | -60.42 | 10.25 | -9.85 | 0.01 | 0.0 | 123.90 | 286.44 |
| 2021 (8) | 13.03 | -39.28 | -14.29 | 0 | -6.2 | 0 | 0 | 0 | -1.26 | 0 | 8.22 | -55.16 | 0 | 0 | 4.07 | -60.85 | 12.17 | 0 | 29.26 | 212.61 | 11.37 | 16.02 | 0.01 | -50.0 | 32.06 | -71.34 |
| 2020 (7) | 21.46 | -8.56 | -19.52 | 0 | 15.26 | 202.78 | 0.01 | -66.67 | 1.94 | -63.33 | 18.33 | -5.32 | 0 | 0 | 10.40 | 23.25 | -1.89 | 0 | 9.36 | 928.57 | 9.8 | -14.26 | 0.02 | 0.0 | 111.89 | -41.08 |
| 2019 (6) | 23.47 | 286.66 | -18.18 | 0 | 5.04 | -13.25 | 0.03 | -57.14 | 5.29 | 0 | 19.36 | 86.69 | 0.01 | 0 | 8.44 | 102.96 | -7.66 | 0 | 0.91 | -91.5 | 11.43 | 3.07 | 0.02 | -33.33 | 189.89 | 582.9 |
| 2018 (5) | 6.07 | -33.15 | -11.39 | 0 | 5.81 | -58.97 | 0.07 | 40.0 | -5.32 | 0 | 10.37 | -1.61 | 0 | 0 | 4.16 | -16.93 | 6.83 | 116.83 | 10.71 | 42.42 | 11.09 | 8.3 | 0.03 | -57.14 | 27.81 | -45.4 |
| 2017 (4) | 9.08 | -17.9 | -10.79 | 0 | 14.16 | 55.09 | 0.05 | -88.1 | -1.71 | 0 | 10.54 | -49.13 | -0.27 | 0 | 5.00 | -53.01 | 3.15 | 92.07 | 7.52 | 30.33 | 10.24 | -1.35 | 0.07 | 0.0 | 50.93 | -25.32 |
| 2016 (3) | 11.06 | -43.4 | -19.36 | 0 | 9.13 | 0 | 0.42 | -55.32 | -8.3 | 0 | 20.72 | 24.22 | -0.29 | 0 | 10.65 | 37.41 | 1.64 | -77.56 | 5.77 | -53.35 | 10.38 | 3.59 | 0.07 | 40.0 | 68.19 | -21.69 |
| 2015 (2) | 19.54 | 137.42 | -14.77 | 0 | -5.06 | 0 | 0.94 | 168.57 | 4.77 | 0 | 16.68 | -66.26 | -0.28 | 0 | 7.75 | -67.45 | 7.31 | 240.0 | 12.37 | 160.42 | 10.02 | 127.73 | 0.05 | 0 | 87.08 | -3.19 |
| 2014 (1) | 8.23 | -44.28 | -56.47 | 0 | 33.73 | 35.52 | 0.35 | -43.55 | -48.24 | 0 | 49.44 | 78.48 | -0.86 | 0 | 23.81 | 85.22 | 2.15 | -82.59 | 4.75 | -60.81 | 4.4 | -9.65 | 0 | 0 | 89.95 | 3.46 |
| 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) | 9.04 | 1058.97 | 71.21 | 1.44 | 127.43 | 117.04 | -10.95 | -14.06 | -404.61 | -0.01 | 95.24 | 0 | 10.48 | 334.45 | 430.6 | 1.01 | -26.28 | -46.56 | 0 | 0 | 0 | 2.18 | -31.04 | -47.68 | -3.02 | -196.08 | -27.97 | -0.53 | 15.87 | 28.38 | 2.51 | 2.03 | -6.69 | 0 | 0 | 0 | 456.57 | 971.17 | 68.62 |
| 24Q2 (19) | 0.78 | 114.31 | -75.78 | -5.25 | 69.9 | 40.0 | -9.6 | -7.74 | -132.45 | -0.21 | -195.45 | 0 | -4.47 | 80.47 | 19.17 | 1.37 | -72.55 | -34.76 | 0 | 0 | 0 | 3.16 | -73.23 | -24.28 | -1.02 | 39.64 | 62.91 | -0.63 | 40.57 | 13.7 | 2.46 | -0.4 | -6.82 | 0 | 0 | 0 | 42.62 | 111.03 | -74.72 |
| 24Q1 (18) | -5.45 | -57.97 | 26.15 | -17.44 | -133.83 | -1716.67 | -8.91 | -601.57 | -282.58 | 0.22 | 0 | 0 | -22.89 | -147.59 | -174.46 | 4.99 | 143.41 | 117.9 | 0 | 0 | 0 | 11.81 | 155.11 | 181.24 | -1.69 | 13.33 | 69.16 | -1.06 | -103.89 | 77.64 | 2.47 | -5.0 | -2.76 | 0 | 0 | 0 | -386.52 | -3242.04 | 0 |
| 23Q4 (17) | -3.45 | -165.34 | -145.45 | 51.55 | 710.06 | 2145.63 | -1.27 | 41.47 | -126.57 | 0 | 0 | 0 | 48.1 | 1617.35 | 848.72 | 2.05 | 8.47 | 18.5 | 0 | 0 | 0 | 4.63 | 11.09 | 46.41 | -1.95 | 17.37 | 57.52 | 27.23 | 3779.73 | 964.44 | 2.6 | -3.35 | 0.78 | 0 | 0 | 0 | -11.57 | -104.27 | 0 |
| 23Q3 (16) | 5.28 | 63.98 | 6.88 | -8.45 | 3.43 | -228.79 | -2.17 | 47.46 | 62.84 | 0 | 0 | 0 | -3.17 | 42.68 | -233.76 | 1.89 | -10.0 | -31.52 | 0 | 0 | 0 | 4.17 | -0.2 | -22.88 | -2.36 | 14.18 | -151.06 | -0.74 | -1.37 | -125.0 | 2.69 | 1.89 | 3.86 | 0 | 0 | 0 | 270.77 | 60.61 | 204.2 |
| 23Q2 (15) | 3.22 | 143.63 | -7.2 | -8.75 | -811.46 | -664.52 | -4.13 | -184.63 | -27.47 | 0 | 0 | 0 | -5.53 | 33.69 | -210.16 | 2.1 | -8.3 | 112.12 | 0 | 0 | 0 | 4.18 | -0.57 | 136.16 | -2.75 | 49.82 | -181.36 | -0.73 | 84.6 | -117.46 | 2.64 | 3.94 | 2.72 | 0 | 0 | 0 | 168.59 | 0 | 227.94 |
| 23Q1 (14) | -7.38 | -197.23 | -166.79 | -0.96 | 61.9 | -100.0 | 4.88 | 2.09 | 157.28 | 0 | 0 | 0 | -8.34 | -264.5 | -178.9 | 2.29 | 32.37 | -9.84 | 0 | 0 | 0 | 4.20 | 32.81 | -4.25 | -5.48 | -19.39 | -194.65 | -4.74 | -50.48 | -162.53 | 2.54 | -1.55 | 1.2 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 7.59 | 53.64 | -39.13 | -2.52 | 1.95 | 13.99 | 4.78 | 181.85 | 181.71 | 0 | 0 | 100.0 | 5.07 | 113.92 | -46.86 | 1.73 | -37.32 | 21.83 | 0 | 0 | 0 | 3.16 | -41.49 | 15.17 | -4.59 | -388.3 | -282.87 | -3.15 | -206.42 | -191.3 | 2.58 | -0.39 | -9.79 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 4.94 | 42.36 | 258.33 | -2.57 | -265.81 | -43.58 | -5.84 | -80.25 | -190.26 | 0 | 0 | 100.0 | 2.37 | -52.79 | 148.27 | 2.76 | 178.79 | 72.5 | 0 | 0 | 0 | 5.40 | 205.65 | 47.61 | -0.94 | -127.81 | -1040.0 | 2.96 | -29.19 | -33.63 | 2.59 | 0.78 | -10.69 | 0 | 0 | 0 | 89.01 | 73.14 | 309.97 |
| 22Q2 (11) | 3.47 | -68.6 | 323.17 | 1.55 | 422.92 | 144.16 | -3.24 | 61.97 | 57.2 | 0 | 0 | 0 | 5.02 | -52.51 | 286.62 | 0.99 | -61.02 | -51.23 | 0 | 0 | 100.0 | 1.77 | -59.69 | -53.75 | 3.38 | -41.62 | -32.67 | 4.18 | -44.85 | -58.74 | 2.57 | 2.39 | -9.19 | 0 | 0 | 0 | 51.41 | -53.06 | 712.49 |
| 22Q1 (10) | 11.05 | -11.39 | 286.36 | -0.48 | 83.62 | 92.09 | -8.52 | -45.64 | -1251.35 | 0 | 100.0 | -100.0 | 10.57 | 10.8 | 429.28 | 2.54 | 78.87 | -20.13 | 0 | 0 | 0 | 4.39 | 59.75 | -26.32 | 5.79 | 130.68 | 27.53 | 7.58 | 119.71 | -32.44 | 2.51 | -12.24 | -9.39 | 0 | 0 | 0 | 109.51 | -44.58 | 435.7 |
| 21Q4 (9) | 12.47 | 499.68 | -13.7 | -2.93 | -63.69 | 9.57 | -5.85 | -190.42 | 13.2 | -0.02 | 83.33 | -100.0 | 9.54 | 294.3 | -14.9 | 1.42 | -11.25 | -61.41 | 0 | 0 | 0 | 2.75 | -25.01 | -62.47 | 2.51 | 2410.0 | 10.09 | 3.45 | -22.65 | -49.26 | 2.86 | -1.38 | 20.68 | 0 | 0 | -100.0 | 197.62 | 566.19 | 25.55 |
| 21Q3 (8) | -3.12 | -480.49 | -125.96 | -1.79 | 49.0 | 60.13 | 6.47 | 185.47 | 215.54 | -0.12 | 0 | -700.0 | -4.91 | -82.53 | -165.21 | 1.6 | -21.18 | -61.9 | 0 | 100.0 | 0 | 3.66 | -4.23 | -65.15 | 0.1 | -98.01 | 110.53 | 4.46 | -55.97 | 35.15 | 2.9 | 2.47 | 18.85 | 0 | 0 | -100.0 | -42.39 | -769.99 | -120.28 |
| 21Q2 (7) | 0.82 | -71.33 | 150.31 | -3.51 | 42.17 | 42.36 | -7.57 | -1122.97 | -181.14 | 0 | -100.0 | 0 | -2.69 | 16.2 | 65.16 | 2.03 | -36.16 | -56.25 | -0.01 | 0 | 0 | 3.82 | -35.78 | -70.64 | 5.02 | 10.57 | 246.36 | 10.13 | -9.71 | 682.18 | 2.83 | 2.17 | 14.57 | 0 | 0 | -100.0 | 6.33 | -69.05 | 102.87 |
| 21Q1 (6) | 2.86 | -80.21 | 184.62 | -6.07 | -87.35 | -6.49 | 0.74 | 110.98 | -95.95 | 0.14 | 1500.0 | 0 | -3.21 | -128.64 | 64.65 | 3.18 | -13.59 | -45.27 | 0 | 0 | 0 | 5.95 | -18.63 | -48.38 | 4.54 | 99.12 | 1963.64 | 11.22 | 65.0 | 1010.89 | 2.77 | 16.88 | 9.92 | 0 | -100.0 | -100.0 | 20.44 | -87.01 | 121.41 |
| 20Q4 (5) | 14.45 | 20.22 | 35.05 | -3.24 | 27.84 | 34.28 | -6.74 | -20.36 | -302.4 | -0.01 | -150.0 | -200.0 | 11.21 | 48.87 | 94.28 | 3.68 | -12.38 | -43.03 | 0 | 0 | 0 | 7.32 | -30.36 | -36.2 | 2.28 | 340.0 | 249.02 | 6.8 | 106.06 | 2093.55 | 2.37 | -2.87 | -16.55 | 0.01 | 0.0 | 0.0 | 157.41 | -24.7 | -53.51 |
| 20Q3 (4) | 12.02 | 837.42 | 0.0 | -4.49 | 26.27 | 0.0 | -5.6 | -160.02 | 0.0 | 0.02 | 0 | 0.0 | 7.53 | 197.54 | 0.0 | 4.2 | -9.48 | 0.0 | 0 | 0 | 0.0 | 10.51 | -19.33 | 0.0 | -0.95 | 72.3 | 0.0 | 3.3 | 289.66 | 0.0 | 2.44 | -1.21 | 0.0 | 0.01 | 0.0 | 0.0 | 209.04 | 194.9 | 0.0 |
| 20Q2 (3) | -1.63 | 51.78 | 0.0 | -6.09 | -6.84 | 0.0 | 9.33 | -48.93 | 0.0 | 0 | 0 | 0.0 | -7.72 | 14.98 | 0.0 | 4.64 | -20.14 | 0.0 | 0 | 0 | 0.0 | 13.02 | 12.92 | 0.0 | -3.43 | -1659.09 | 0.0 | -1.74 | -272.28 | 0.0 | 2.47 | -1.98 | 0.0 | 0.01 | 0.0 | 0.0 | -220.27 | -130.7 | 0.0 |
| 20Q1 (2) | -3.38 | -131.59 | 0.0 | -5.7 | -15.62 | 0.0 | 18.27 | 448.65 | 0.0 | 0 | -100.0 | 0.0 | -9.08 | -257.37 | 0.0 | 5.81 | -10.06 | 0.0 | 0 | 0 | 0.0 | 11.53 | 0.56 | 0.0 | 0.22 | 114.38 | 0.0 | 1.01 | 225.81 | 0.0 | 2.52 | -11.27 | 0.0 | 0.01 | 0.0 | 0.0 | -95.48 | -128.2 | 0.0 |
| 19Q4 (1) | 10.7 | 0.0 | 0.0 | -4.93 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.77 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.47 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 2.84 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 338.61 | 0.0 | 0.0 |
