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) | 44.46 | 334.6 | -13.22 | 0 | -29.05 | 0 | -1.66 | 0 | 31.24 | 0 | 8.95 | 34.38 | -0.02 | 0 | 2.81 | 29.95 | 24.64 | 9.27 | 23.48 | 16.82 | 7.41 | 3.93 | 0.17 | -5.56 | 143.14 | 283.53 |
| 2022 (9) | 10.23 | -55.5 | -10.42 | 0 | -3.68 | 0 | -0.7 | 0 | -0.19 | 0 | 6.66 | -7.37 | 0.3 | -71.7 | 2.17 | -16.61 | 22.55 | 12.86 | 20.1 | 11.36 | 7.13 | -0.97 | 0.18 | -28.0 | 37.32 | -58.6 |
| 2021 (8) | 22.99 | 9.58 | -4.87 | 0 | -13.31 | 0 | -4.49 | 0 | 18.12 | 17.21 | 7.19 | 34.64 | 1.06 | 0 | 2.60 | 24.89 | 19.98 | 2.25 | 18.05 | 18.28 | 7.2 | 3.3 | 0.25 | -10.71 | 90.16 | -3.27 |
| 2020 (7) | 20.98 | 48.79 | -5.52 | 0 | -9.91 | 0 | 2.39 | 0 | 15.46 | 124.06 | 5.34 | -32.75 | -1.56 | 0 | 2.08 | -31.82 | 19.54 | 4.88 | 15.26 | -8.84 | 6.97 | 1.6 | 0.28 | 12.0 | 93.20 | 57.65 |
| 2019 (6) | 14.1 | -58.77 | -7.2 | 0 | -10.4 | 0 | -2.18 | 0 | 6.9 | -75.54 | 7.94 | 28.48 | -0.54 | 0 | 3.05 | 23.27 | 18.63 | 13.88 | 16.74 | 18.3 | 6.86 | 11.73 | 0.25 | -10.71 | 59.12 | -64.44 |
| 2018 (5) | 34.2 | 134.41 | -5.99 | 0 | -14.56 | 0 | 0.83 | -51.46 | 28.21 | 249.13 | 6.18 | 16.17 | -1.5 | 0 | 2.47 | 3.29 | 16.36 | 17.61 | 14.15 | 6.47 | 6.14 | 4.07 | 0.28 | 16.67 | 166.26 | 121.42 |
| 2017 (4) | 14.59 | 59.63 | -6.51 | 0 | -11.04 | 0 | 1.71 | 96.55 | 8.08 | 72.28 | 5.32 | 9.24 | -1.97 | 0 | 2.39 | 5.29 | 13.91 | -2.59 | 13.29 | 6.58 | 5.9 | 2.25 | 0.24 | -11.11 | 75.09 | 52.07 |
| 2016 (3) | 9.14 | -22.93 | -4.45 | 0 | 2.95 | 0 | 0.87 | 0 | 4.69 | -38.45 | 4.87 | -0.81 | -2.18 | 0 | 2.27 | -7.47 | 14.28 | 15.82 | 12.47 | 0.16 | 5.77 | 2.67 | 0.27 | -6.9 | 49.38 | -23.56 |
| 2015 (2) | 11.86 | 22.77 | -4.24 | 0 | -6.67 | 0 | -1.62 | 0 | 7.62 | 545.76 | 4.91 | -25.49 | -1.28 | 0 | 2.46 | -26.13 | 12.33 | -2.3 | 12.45 | -1.81 | 5.62 | 7.25 | 0.29 | 3.57 | 64.60 | 21.7 |
| 2014 (1) | 9.66 | -44.29 | -8.48 | 0 | -6.82 | 0 | 2.05 | 0 | 1.18 | -87.42 | 6.59 | 25.05 | -1.64 | 0 | 3.33 | 24.03 | 12.62 | 65.83 | 12.68 | 8.1 | 5.24 | 1.75 | 0.28 | 0.0 | 53.08 | -47.47 |
| 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) | 9.84 | 80.22 | -48.32 | -0.62 | -173.81 | 78.62 | -11.94 | -445.21 | 3.63 | -4.16 | -186.9 | -1440.74 | 9.22 | 46.35 | -42.87 | 2.55 | 72.3 | 41.67 | -0.08 | -166.67 | -100.0 | 3.16 | 74.63 | 35.31 | 10.15 | 27.83 | 67.49 | 7.02 | -0.71 | 4.93 | 1.93 | 0.52 | 3.76 | 0.05 | 0.0 | 25.0 | 109.33 | 81.02 | -50.67 |
| 24Q2 (19) | 5.46 | 137.39 | -39.6 | 0.84 | 198.82 | 162.69 | -2.19 | 68.21 | 79.42 | -1.45 | 39.33 | -457.69 | 6.3 | 334.48 | -18.18 | 1.48 | 35.78 | -52.1 | -0.03 | 50.0 | 25.0 | 1.81 | 64.81 | -55.0 | 7.94 | -17.03 | 73.74 | 7.07 | -40.08 | 18.82 | 1.92 | 1.59 | 4.92 | 0.05 | 25.0 | 25.0 | 60.40 | 260.55 | -47.75 |
| 24Q1 (18) | 2.3 | -72.29 | -71.53 | -0.85 | 82.76 | 79.06 | -6.89 | -48.49 | -399.28 | -2.39 | 8.43 | -260.4 | 1.45 | -56.97 | -63.93 | 1.09 | -49.54 | -42.63 | -0.06 | -700.0 | -220.0 | 1.10 | -62.05 | -48.1 | 9.57 | 134.56 | -3.72 | 11.8 | 306.9 | 48.8 | 1.89 | -0.53 | 3.85 | 0.04 | 33.33 | -20.0 | 16.75 | -90.25 | -79.68 |
| 23Q4 (17) | 8.3 | -56.41 | 339.15 | -4.93 | -70.0 | -4.89 | -4.64 | 62.55 | -1009.8 | -2.61 | -866.67 | -163.35 | 3.37 | -79.12 | 219.93 | 2.16 | 20.0 | 32.52 | 0.01 | 125.0 | 105.56 | 2.90 | 23.89 | 41.72 | 4.08 | -32.67 | 25.93 | 2.9 | -56.65 | 8.61 | 1.9 | 2.15 | 9.2 | 0.03 | -25.0 | -40.0 | 171.84 | -22.47 | 305.51 |
| 23Q3 (16) | 19.04 | 110.62 | 94.88 | -2.9 | -116.42 | -60.22 | -12.39 | -16.45 | -195.7 | -0.27 | -3.85 | 84.66 | 16.14 | 109.61 | 102.76 | 1.8 | -41.75 | -7.69 | -0.04 | 0.0 | 0.0 | 2.34 | -41.92 | -10.92 | 6.06 | 32.6 | 11.4 | 6.69 | 12.44 | 18.41 | 1.86 | 1.64 | 2.2 | 0.04 | 0.0 | 33.33 | 221.65 | 91.74 | 70.15 |
| 23Q2 (15) | 9.04 | 11.88 | 308.78 | -1.34 | 67.0 | 47.45 | -10.64 | -671.01 | -261.46 | -0.26 | -117.45 | 93.81 | 7.7 | 91.54 | 211.92 | 3.09 | 62.63 | 106.0 | -0.04 | -180.0 | -500.0 | 4.03 | 90.07 | 104.23 | 4.57 | -54.02 | -21.21 | 5.95 | -24.97 | 29.91 | 1.83 | 0.55 | 3.98 | 0.04 | -20.0 | -20.0 | 115.60 | 40.21 | 270.6 |
| 23Q1 (14) | 8.08 | 327.51 | 178.62 | -4.06 | 13.62 | -198.53 | -1.38 | -370.59 | 79.03 | 1.49 | -63.83 | 30.7 | 4.02 | 243.06 | 161.04 | 1.9 | 16.56 | 20.25 | 0.05 | 127.78 | -90.2 | 2.12 | 3.62 | 3.74 | 9.94 | 206.79 | 23.33 | 7.93 | 197.0 | 10.14 | 1.82 | 4.6 | 0.0 | 0.05 | 0.0 | 0.0 | 82.45 | 94.56 | 157.87 |
| 22Q4 (13) | 1.89 | -80.66 | -82.05 | -4.7 | -159.67 | -250.75 | 0.51 | 112.17 | 107.56 | 4.12 | 334.09 | 310.2 | -2.81 | -135.3 | -130.58 | 1.63 | -16.41 | -26.58 | -0.18 | -350.0 | -131.58 | 2.04 | -22.12 | -36.81 | 3.24 | -40.44 | -16.06 | 2.67 | -52.74 | -15.77 | 1.74 | -4.4 | -4.4 | 0.05 | 66.67 | -16.67 | 42.38 | -67.47 | -79.68 |
| 22Q3 (12) | 9.77 | 325.64 | 305.39 | -1.81 | 29.02 | -94.62 | -4.19 | -163.58 | 23.68 | -1.76 | 58.1 | -686.67 | 7.96 | 215.7 | 437.84 | 1.95 | 30.0 | 59.84 | -0.04 | -500.0 | -100.0 | 2.62 | 33.15 | 43.92 | 5.44 | -6.21 | 63.86 | 5.65 | 23.36 | 55.22 | 1.82 | 3.41 | 1.11 | 0.03 | -40.0 | -50.0 | 130.27 | 292.24 | 197.29 |
| 22Q2 (11) | -4.33 | -249.31 | -138.7 | -2.55 | -87.5 | -650.0 | 6.59 | 200.15 | 209.83 | -4.2 | -468.42 | -296.26 | -6.88 | -546.75 | -163.41 | 1.5 | -5.06 | -0.66 | 0.01 | -98.04 | 0 | 1.97 | -3.45 | -8.38 | 5.8 | -28.04 | 7.81 | 4.58 | -36.39 | -2.14 | 1.76 | -3.3 | -1.68 | 0.05 | 0.0 | -28.57 | -67.76 | -311.93 | -139.6 |
| 22Q1 (10) | 2.9 | -72.46 | 354.39 | -1.36 | -1.49 | 39.82 | -6.58 | 2.52 | -233.2 | 1.14 | 158.16 | 122.89 | 1.54 | -83.24 | 145.29 | 1.58 | -28.83 | -29.46 | 0.51 | -10.53 | -1.92 | 2.04 | -36.88 | -35.16 | 8.06 | 108.81 | 8.63 | 7.2 | 127.13 | 9.76 | 1.82 | 0.0 | 1.68 | 0.05 | -16.67 | -16.67 | 31.97 | -84.67 | 335.87 |
| 21Q4 (9) | 10.53 | 336.93 | 37.47 | -1.34 | -44.09 | 20.24 | -6.75 | -22.95 | -12.31 | -1.96 | -753.33 | -281.48 | 9.19 | 520.95 | 53.68 | 2.22 | 81.97 | 66.92 | 0.57 | 2950.0 | 203.64 | 3.23 | 77.38 | 76.62 | 3.86 | 16.27 | 38.35 | 3.17 | -12.91 | 48.83 | 1.82 | 1.11 | 1.11 | 0.06 | 0.0 | -25.0 | 208.51 | 375.86 | 9.16 |
| 21Q3 (8) | 2.41 | -78.46 | -67.74 | -0.93 | -173.53 | 45.29 | -5.49 | 8.5 | -101.84 | 0.3 | -85.98 | 215.38 | 1.48 | -86.36 | -74.35 | 1.22 | -19.21 | -20.26 | -0.02 | 0 | 96.3 | 1.82 | -15.23 | -28.4 | 3.32 | -38.29 | -34.77 | 3.64 | -22.22 | -11.86 | 1.8 | 0.56 | 4.65 | 0.06 | -14.29 | -14.29 | 43.82 | -74.39 | -65.27 |
| 21Q2 (7) | 11.19 | 1081.58 | 3008.33 | -0.34 | 84.96 | 41.38 | -6.0 | -221.46 | -3257.89 | 2.14 | 142.97 | 1030.43 | 10.85 | 419.12 | 5031.82 | 1.51 | -32.59 | 14.39 | 0 | -100.0 | -100.0 | 2.15 | -31.68 | -2.7 | 5.38 | -27.49 | 7.6 | 4.68 | -28.66 | 17.29 | 1.79 | 0.0 | 4.07 | 0.07 | 16.67 | 16.67 | 171.10 | 1362.24 | 2642.37 |
| 21Q1 (6) | -1.14 | -114.88 | -120.8 | -2.26 | -34.52 | -44.87 | 4.94 | 182.2 | 460.58 | -4.98 | -561.11 | -376.67 | -3.4 | -156.86 | -186.73 | 2.24 | 68.42 | 94.78 | 0.52 | 194.55 | 194.55 | 3.15 | 71.92 | 76.36 | 7.42 | 165.95 | 11.41 | 6.56 | 207.98 | 30.94 | 1.79 | -0.56 | 3.47 | 0.06 | -25.0 | -14.29 | -13.56 | -107.1 | -116.85 |
| 20Q4 (5) | 7.66 | 2.54 | 119.48 | -1.68 | 1.18 | 22.22 | -6.01 | -120.96 | 5.8 | 1.08 | 515.38 | 671.43 | 5.98 | 3.64 | 349.62 | 1.33 | -13.07 | -56.11 | -0.55 | -1.85 | -167.07 | 1.83 | -28.09 | -60.35 | 2.79 | -45.19 | -13.89 | 2.13 | -48.43 | -41.8 | 1.8 | 4.65 | 4.05 | 0.08 | 14.29 | 100.0 | 191.02 | 51.39 | 197.21 |
| 20Q3 (4) | 7.47 | 1975.0 | 0.0 | -1.7 | -193.1 | 0.0 | -2.72 | -1531.58 | 0.0 | -0.26 | -13.04 | 0.0 | 5.77 | 2722.73 | 0.0 | 1.53 | 15.91 | 0.0 | -0.54 | -775.0 | 0.0 | 2.55 | 15.2 | 0.0 | 5.09 | 1.8 | 0.0 | 4.13 | 3.51 | 0.0 | 1.72 | 0.0 | 0.0 | 0.07 | 16.67 | 0.0 | 126.18 | 1922.42 | 0.0 |
| 20Q2 (3) | 0.36 | -93.43 | 0.0 | -0.58 | 62.82 | 0.0 | 0.19 | 113.87 | 0.0 | -0.23 | -112.78 | 0.0 | -0.22 | -105.61 | 0.0 | 1.32 | 14.78 | 0.0 | 0.08 | 114.55 | 0.0 | 2.21 | 23.84 | 0.0 | 5.0 | -24.92 | 0.0 | 3.99 | -20.36 | 0.0 | 1.72 | -0.58 | 0.0 | 0.06 | -14.29 | 0.0 | 6.24 | -92.25 | 0.0 |
| 20Q1 (2) | 5.48 | 57.02 | 0.0 | -1.56 | 27.78 | 0.0 | -1.37 | 78.53 | 0.0 | 1.8 | 1185.71 | 0.0 | 3.92 | 194.74 | 0.0 | 1.15 | -62.05 | 0.0 | -0.55 | -167.07 | 0.0 | 1.79 | -61.35 | 0.0 | 6.66 | 105.56 | 0.0 | 5.01 | 36.89 | 0.0 | 1.73 | 0.0 | 0.0 | 0.07 | 75.0 | 0.0 | 80.47 | 25.2 | 0.0 |
| 19Q4 (1) | 3.49 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | -6.38 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 4.62 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 3.66 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 64.27 | 0.0 | 0.0 |
