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) | 72.13 | 31.84 | -32.85 | 0 | -44.64 | 0 | 19.61 | 301.84 | 39.28 | 65.53 | 17.0 | -37.55 | -4.45 | 0 | 7.68 | -47.69 | 43.86 | 53.84 | 15.86 | -34.84 | 26.51 | 8.43 | 1.99 | 30.07 | 162.60 | 49.55 |
| 2022 (9) | 54.71 | 49.44 | -30.98 | 0 | -19.74 | 0 | 4.88 | 0 | 23.73 | 0 | 27.22 | -31.3 | -5.78 | 0 | 14.68 | -33.22 | 28.51 | 6.5 | 24.34 | 24.44 | 24.45 | 28.89 | 1.53 | -4.38 | 108.72 | 19.18 |
| 2021 (8) | 36.61 | 41.57 | -43.09 | 0 | 18.37 | -45.95 | -1.84 | 0 | -6.48 | 0 | 39.62 | -22.48 | -2.79 | 0 | 21.98 | -33.82 | 26.77 | 55.55 | 19.56 | 28.09 | 18.97 | 19.16 | 1.6 | 11.89 | 91.23 | 15.08 |
| 2020 (7) | 25.86 | 55.22 | -58.03 | 0 | 33.99 | 0 | -2.02 | 0 | -32.17 | 0 | 51.11 | 1149.63 | -2.26 | 0 | 33.21 | 905.0 | 17.21 | 162.75 | 15.27 | 140.47 | 15.92 | -5.58 | 1.43 | -14.37 | 79.28 | 18.39 |
| 2019 (6) | 16.66 | 19.43 | -6.4 | 0 | -10.13 | 0 | 0.97 | 0 | 10.26 | 127.49 | 4.09 | -58.35 | -2.39 | 0 | 3.30 | -58.83 | 6.55 | 12.74 | 6.35 | 16.51 | 16.86 | 431.86 | 1.67 | 26.52 | 66.96 | -52.29 |
| 2018 (5) | 13.95 | 143.88 | -9.44 | 0 | -9.95 | 0 | -0.32 | 0 | 4.51 | 0 | 9.82 | -10.65 | 0.55 | 0 | 8.03 | -16.77 | 5.81 | 39.33 | 5.45 | 11.68 | 3.17 | -10.2 | 1.32 | 55.29 | 140.34 | 127.2 |
| 2017 (4) | 5.72 | 168.54 | -11.47 | 0 | 7.29 | 225.45 | 0.29 | -76.8 | -5.75 | 0 | 10.99 | 310.07 | -3.5 | 0 | 9.64 | 357.57 | 4.17 | -5.44 | 4.88 | -2.98 | 3.53 | -3.02 | 0.85 | 23.19 | 61.77 | 171.44 |
| 2016 (3) | 2.13 | 93.64 | -2.7 | 0 | 2.24 | -60.28 | 1.25 | 0 | -0.57 | 0 | 2.68 | -8.84 | -0.83 | 0 | 2.11 | -25.8 | 4.41 | -22.77 | 5.03 | -8.71 | 3.64 | 4.9 | 0.69 | 16.95 | 22.76 | 97.98 |
| 2015 (2) | 1.1 | -83.38 | -3.38 | 0 | 5.64 | 0 | -0.47 | 0 | -2.28 | 0 | 2.94 | 6.14 | -0.58 | 0 | 2.84 | 16.07 | 5.71 | -12.82 | 5.51 | -19.09 | 3.47 | -0.29 | 0.59 | -3.28 | 11.49 | -81.07 |
| 2014 (1) | 6.62 | 209.35 | -0.99 | 0 | -3.49 | 0 | 1.39 | 0 | 5.63 | 0 | 2.77 | -40.3 | 0.08 | 0 | 2.45 | -46.77 | 6.55 | 11.21 | 6.81 | 15.82 | 3.48 | 13.36 | 0.61 | 22.0 | 60.73 | 168.19 |
| 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) | 5.95 | -9.71 | -62.2 | -3.73 | 40.22 | -215.84 | -4.78 | 27.25 | -23.2 | 0.17 | 183.33 | 177.27 | 2.22 | 534.29 | -88.29 | 1.7 | -18.66 | 149.42 | -1.33 | -250.0 | -12.71 | 2.66 | -21.87 | 142.77 | 9.79 | -12.51 | 25.03 | 9.2 | 2.56 | 25.0 | 7.71 | 0.65 | 15.59 | 0.56 | 1.82 | 0.0 | 34.06 | -11.21 | -68.43 |
| 24Q2 (19) | 6.59 | 7.68 | 16.64 | -6.24 | -172.9 | -235.48 | -6.57 | 16.73 | -655.17 | 0.06 | -62.5 | -99.69 | 0.35 | -97.62 | -90.77 | 2.09 | 29.01 | 309.8 | -0.38 | 2.56 | 80.0 | 3.41 | 29.12 | 229.37 | 11.19 | -8.65 | -30.06 | 8.97 | -5.88 | 230.76 | 7.66 | 5.51 | 19.5 | 0.55 | 3.77 | 14.58 | 38.36 | 8.56 | -99.8 |
| 24Q1 (18) | 6.12 | -81.94 | -63.68 | 8.56 | 142.63 | 160.58 | -7.89 | 73.07 | 25.5 | 0.16 | -90.64 | 110.53 | 14.68 | 6.3 | 439.71 | 1.62 | -78.88 | -86.79 | -0.39 | -305.26 | 75.0 | 2.64 | -79.88 | -87.43 | 12.25 | 25.26 | 19.4 | 9.53 | 20.48 | 28.09 | 7.26 | 5.22 | 11.01 | 0.53 | 8.16 | 15.22 | 35.33 | -84.05 | -69.72 |
| 23Q4 (17) | 33.89 | 115.31 | 147.55 | -20.08 | -723.6 | -706.43 | -29.3 | -655.15 | -548.23 | 1.71 | 877.27 | -70.26 | 13.81 | -27.16 | 23.3 | 7.67 | 322.97 | 2744.83 | 0.19 | 116.1 | 106.93 | 13.12 | 310.76 | 2270.78 | 9.78 | 24.9 | 15.33 | 7.91 | 7.47 | 5.33 | 6.9 | 3.45 | 10.58 | 0.49 | -12.5 | 1080.0 | 221.50 | 105.32 | 121.67 |
| 23Q3 (16) | 15.74 | 178.58 | 57.24 | 3.22 | 273.12 | 197.87 | -3.88 | -345.98 | 66.7 | -0.22 | -101.12 | -1200.0 | 18.96 | 400.26 | 182.14 | -3.44 | -774.51 | -323.38 | -1.18 | 37.89 | 51.44 | -6.22 | -701.65 | -287.29 | 7.83 | -51.06 | 28.36 | 7.36 | 207.29 | 34.31 | 6.67 | 4.06 | 10.8 | 0.56 | 16.67 | -36.36 | 107.88 | -99.43 | 33.42 |
| 23Q2 (15) | 5.65 | -66.47 | -34.38 | -1.86 | 86.84 | -358.33 | -0.87 | 91.78 | 89.57 | 19.64 | 1392.11 | 98100.0 | 3.79 | 39.34 | -59.38 | 0.51 | -95.84 | 8.51 | -1.9 | -21.79 | -280.0 | 1.03 | -95.07 | -3.73 | 16.0 | 55.95 | 146.15 | -6.86 | -192.2 | -219.51 | 6.41 | -1.99 | 9.95 | 0.48 | 4.35 | 37.14 | 18833.33 | 16039.66 | 25973.56 |
| 23Q1 (14) | 16.85 | 23.08 | -24.78 | -14.13 | -467.47 | 45.47 | -10.59 | -134.29 | -322.48 | -1.52 | -126.43 | -67.03 | 2.72 | -75.71 | 177.49 | 12.26 | 4327.59 | -51.92 | -1.56 | 43.07 | -1318.18 | 20.99 | 3573.41 | -60.98 | 10.26 | 20.99 | 38.09 | 7.44 | -0.93 | 32.62 | 6.54 | 4.81 | 2.99 | 0.46 | 1020.0 | 35.29 | 116.69 | 16.77 | -35.92 |
| 22Q4 (13) | 13.69 | 36.76 | -15.75 | -2.49 | 24.32 | 74.95 | -4.52 | 61.2 | -164.11 | 5.75 | 28650.0 | 3493.75 | 11.2 | 66.67 | 77.5 | -0.29 | -118.83 | -103.46 | -2.74 | -12.76 | -76.77 | -0.60 | -118.18 | -103.73 | 8.48 | 39.02 | 2.54 | 7.51 | 37.04 | 27.29 | 6.24 | 3.65 | -10.73 | -0.05 | -105.68 | -112.2 | 99.93 | 23.59 | -18.21 |
| 22Q3 (12) | 10.01 | 16.26 | 580.95 | -3.29 | -556.94 | 57.66 | -11.65 | -39.69 | -237.22 | 0.02 | 0.0 | 101.69 | 6.72 | -27.97 | 206.67 | 1.54 | 227.66 | -77.05 | -2.43 | -386.0 | -683.87 | 3.32 | 209.28 | -79.59 | 6.1 | -6.15 | 7.77 | 5.48 | -4.53 | 25.69 | 6.02 | 3.26 | 76.54 | 0.88 | 151.43 | 120.0 | 80.86 | 11.94 | 349.38 |
| 22Q2 (11) | 8.61 | -61.56 | -14.16 | 0.72 | 102.78 | 105.11 | -8.34 | -275.21 | -269.86 | 0.02 | 102.2 | 101.44 | 9.33 | 365.81 | 330.37 | 0.47 | -98.16 | -96.53 | -0.5 | -354.55 | -78.57 | 1.07 | -98.0 | -96.78 | 6.5 | -12.52 | 33.74 | 5.74 | 2.32 | 81.65 | 5.83 | -8.19 | 39.81 | 0.35 | 2.94 | -10.26 | 72.23 | -60.34 | -44.4 |
| 22Q1 (10) | 22.4 | 37.85 | 152.54 | -25.91 | -160.66 | -129.5 | 4.76 | -32.48 | 328.85 | -0.91 | -668.75 | -259.65 | -3.51 | -155.63 | -45.04 | 25.5 | 204.66 | 132.24 | -0.11 | 92.9 | 83.08 | 53.80 | 231.78 | 129.45 | 7.43 | -10.16 | -6.89 | 5.61 | -4.92 | -8.63 | 6.35 | -9.16 | 43.99 | 0.34 | -17.07 | -15.0 | 182.11 | 49.05 | 124.82 |
| 21Q4 (9) | 16.25 | 1005.44 | -61.82 | -9.94 | -27.93 | 72.92 | 7.05 | -16.96 | 266.27 | 0.16 | 113.56 | 500.0 | 6.31 | 200.16 | 7.68 | 8.37 | 24.74 | -75.6 | -1.55 | -400.0 | -53.47 | 16.21 | -0.44 | -74.18 | 8.27 | 46.11 | -9.91 | 5.9 | 35.32 | -28.83 | 6.99 | 104.99 | 78.77 | 0.41 | 2.5 | 13.89 | 122.18 | 579.06 | -63.94 |
| 21Q3 (8) | 1.47 | -85.34 | -26.5 | -7.77 | 44.82 | 25.07 | 8.49 | 72.91 | -22.39 | -1.18 | 15.11 | -25.53 | -6.3 | -55.56 | 24.73 | 6.71 | -50.52 | -33.23 | -0.31 | -10.71 | 56.94 | 16.29 | -51.2 | -42.57 | 5.66 | 16.46 | 100.71 | 4.36 | 37.97 | 32.12 | 3.41 | -18.23 | -17.83 | 0.4 | 2.56 | 21.21 | 17.99 | -86.15 | -30.01 |
| 21Q2 (7) | 10.03 | 13.08 | 169.27 | -14.08 | -24.71 | -1556.47 | 4.91 | 336.06 | -61.37 | -1.39 | -343.86 | -2880.0 | -4.05 | -67.36 | 73.58 | 13.56 | 23.5 | 911.94 | -0.28 | 56.92 | -233.33 | 33.37 | 42.34 | 731.87 | 4.86 | -39.1 | 74.82 | 3.16 | -48.53 | 20.15 | 4.17 | -5.44 | 17.13 | 0.39 | -2.5 | 11.43 | 129.92 | 60.39 | 158.68 |
| 21Q1 (6) | 8.87 | -79.16 | 310.19 | -11.29 | 69.24 | -11.67 | -2.08 | 50.94 | -114.26 | 0.57 | 1525.0 | 152.29 | -2.42 | -141.3 | 83.11 | 10.98 | -68.0 | 102.96 | -0.65 | 35.64 | 13.33 | 23.45 | -62.66 | 31.88 | 7.98 | -13.07 | 228.4 | 6.14 | -25.93 | 479.25 | 4.41 | 12.79 | 2.8 | 0.4 | 11.11 | 0.0 | 81.00 | -76.09 | 210.37 |
| 20Q4 (5) | 42.56 | 2028.0 | 282.05 | -36.7 | -253.91 | -2880.3 | -4.24 | -138.76 | 70.39 | -0.04 | 95.74 | -104.6 | 5.86 | 170.01 | -52.97 | 34.31 | 241.39 | 1152.19 | -1.01 | -40.28 | -125.31 | 62.79 | 121.43 | 708.06 | 9.18 | 225.53 | 459.76 | 8.29 | 151.21 | 518.66 | 3.91 | -5.78 | -10.73 | 0.36 | 9.09 | -30.77 | 338.85 | 1218.14 | 89.81 |
| 20Q3 (4) | 2.0 | 113.81 | 0.0 | -10.37 | -1120.0 | 0.0 | 10.94 | -13.93 | 0.0 | -0.94 | -1980.0 | 0.0 | -8.37 | 45.4 | 0.0 | 10.05 | 650.0 | 0.0 | -0.72 | -442.86 | 0.0 | 28.36 | 606.83 | 0.0 | 2.82 | 1.44 | 0.0 | 3.3 | 25.48 | 0.0 | 4.15 | 16.57 | 0.0 | 0.33 | -5.71 | 0.0 | 25.71 | 111.61 | 0.0 |
| 20Q2 (3) | -14.48 | -243.13 | 0.0 | -0.85 | 91.59 | 0.0 | 12.71 | -12.89 | 0.0 | 0.05 | 104.59 | 0.0 | -15.33 | -6.98 | 0.0 | 1.34 | -75.23 | 0.0 | 0.21 | 128.0 | 0.0 | 4.01 | -77.43 | 0.0 | 2.78 | 14.4 | 0.0 | 2.63 | 148.11 | 0.0 | 3.56 | -17.02 | 0.0 | 0.35 | -12.5 | 0.0 | -221.41 | -201.68 | 0.0 |
| 20Q1 (2) | -4.22 | -137.88 | 0.0 | -10.11 | -865.91 | 0.0 | 14.59 | 201.89 | 0.0 | -1.09 | -225.29 | 0.0 | -14.33 | -215.01 | 0.0 | 5.41 | 97.45 | 0.0 | -0.75 | -118.8 | 0.0 | 17.78 | 128.78 | 0.0 | 2.43 | 48.17 | 0.0 | 1.06 | -20.9 | 0.0 | 4.29 | -2.05 | 0.0 | 0.4 | -23.08 | 0.0 | -73.39 | -141.11 | 0.0 |
| 19Q4 (1) | 11.14 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | -14.32 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 12.46 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 7.77 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 178.53 | 0.0 | 0.0 |
