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) | 16.14 | -56.6 | -32.49 | 0 | 14.03 | 11.17 | -2.27 | 0 | -16.35 | 0 | 4.11 | -28.77 | 0 | 0 | 2.42 | -38.54 | 49.03 | 19.27 | 41.06 | 35.92 | 3.07 | 19.92 | 9.04 | 32.75 | 30.36 | -67.69 |
| 2022 (9) | 37.19 | 2999.17 | -46.56 | 0 | 12.62 | -24.11 | -0.3 | 0 | -9.37 | 0 | 5.77 | 0.7 | -0.23 | 0 | 3.94 | -12.95 | 41.11 | 79.13 | 30.21 | 115.32 | 2.56 | 6.67 | 6.81 | 31.21 | 93.96 | 1592.87 |
| 2021 (8) | 1.2 | -93.84 | -15.77 | 0 | 16.63 | 0 | 0.38 | -84.55 | -14.57 | 0 | 5.73 | 38.41 | 0.22 | -97.42 | 4.53 | 17.4 | 22.95 | 42.28 | 14.03 | 36.61 | 2.4 | -1.23 | 5.19 | 11.13 | 5.55 | -95.05 |
| 2020 (7) | 19.49 | 364.05 | -11.25 | 0 | -5.45 | 0 | 2.46 | 0 | 8.24 | 0 | 4.14 | 24.32 | 8.53 | 0 | 3.86 | 11.37 | 16.13 | 34.42 | 10.27 | 54.9 | 2.43 | -6.54 | 4.67 | 40.66 | 112.20 | 235.28 |
| 2019 (6) | 4.2 | -47.3 | -23.88 | 0 | 22.21 | 0 | -3.52 | 0 | -19.68 | 0 | 3.33 | 128.08 | -7.03 | 0 | 3.46 | 52.57 | 12.0 | 167.26 | 6.63 | 569.7 | 2.6 | 45.25 | 3.32 | 55.87 | 33.47 | -79.38 |
| 2018 (5) | 7.97 | 34.86 | -4.98 | 0 | -9.58 | 0 | -0.58 | 0 | 2.99 | 0 | 1.46 | -0.68 | -1.3 | 0 | 2.27 | -0.76 | 4.49 | -18.07 | 0.99 | 350.0 | 1.79 | -2.72 | 2.13 | 21.02 | 162.32 | 4.92 |
| 2017 (4) | 5.91 | -52.07 | -9.07 | 0 | 0.18 | 0 | 1.69 | 13.42 | -3.16 | 0 | 1.47 | 53.12 | -0.42 | 0 | 2.29 | 40.71 | 5.48 | 127.39 | 0.22 | 0 | 1.84 | 5.14 | 1.76 | 35.38 | 154.71 | -80.43 |
| 2016 (3) | 12.33 | 14.38 | -5.77 | 0 | -1.51 | 0 | 1.49 | 365.62 | 6.56 | -26.04 | 0.96 | -60.33 | 0.47 | -80.97 | 1.63 | -62.89 | 2.41 | -46.33 | -1.49 | 0 | 1.75 | -12.94 | 1.3 | 35.42 | 790.38 | 194.01 |
| 2015 (2) | 10.78 | 0 | -1.91 | 0 | -3.81 | 0 | 0.32 | 0 | 8.87 | 0 | 2.42 | 59.21 | 2.47 | 0 | 4.38 | -33.4 | 4.49 | 0 | 1.04 | 0 | 2.01 | 82.73 | 0.96 | 81.13 | 268.83 | 0 |
| 2014 (1) | -10.39 | 0 | -47.24 | 0 | 55.34 | 2737.95 | -2.5 | 0 | -57.63 | 0 | 1.52 | -22.05 | -0.05 | 0 | 6.58 | -29.41 | -4.35 | 0 | -4.42 | 0 | 1.1 | 61.76 | 0.53 | 89.29 | 0.00 | 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) | 19.1 | 104.5 | 40.54 | -15.08 | -480.0 | -168.33 | 4.45 | 145.45 | 178.21 | 1.13 | 309.26 | 665.0 | 4.02 | -40.36 | -49.56 | 0.7 | -51.39 | -65.52 | -0.15 | -200.0 | -145.45 | 1.34 | -55.95 | -69.87 | 21.12 | 29.33 | 42.51 | 15.65 | 17.49 | 25.6 | 0.94 | 4.44 | 28.77 | 2.33 | 5.43 | 5.91 | 100.95 | 77.58 | 14.32 |
| 24Q2 (19) | 9.34 | -47.08 | 399.47 | -2.6 | 34.84 | -7.0 | -9.79 | -1531.67 | -799.29 | -0.54 | 19.4 | 74.41 | 6.74 | -50.66 | 1303.57 | 1.44 | 176.92 | 42.57 | 0.15 | 0 | -51.61 | 3.04 | 145.1 | 33.53 | 16.33 | 30.02 | 1.18 | 13.32 | 28.57 | 5.21 | 0.9 | 2.27 | 26.76 | 2.21 | -3.49 | -0.9 | 56.85 | -56.42 | 374.23 |
| 24Q1 (18) | 17.65 | 13476.92 | 3168.52 | -3.99 | -71.24 | 81.96 | -0.6 | -106.9 | -103.23 | -0.67 | -248.89 | 64.55 | 13.66 | 720.91 | 163.3 | 0.52 | 36.84 | -23.53 | 0 | -100.0 | 100.0 | 1.24 | 11.45 | -17.59 | 12.56 | 778.32 | -24.52 | 10.36 | 159.0 | -13.23 | 0.88 | -4.35 | 25.71 | 2.29 | -0.87 | -0.87 | 130.45 | 7155.07 | 3511.56 |
| 23Q4 (17) | 0.13 | -99.04 | -99.29 | -2.33 | 58.54 | 83.69 | -0.29 | 94.9 | -106.81 | 0.45 | 325.0 | 87.5 | -2.2 | -127.6 | -153.66 | 0.38 | -81.28 | -84.36 | 1.07 | 224.24 | 1088.89 | 1.11 | -74.96 | -85.49 | 1.43 | -90.35 | -59.83 | 4.0 | -67.9 | 138.1 | 0.92 | 26.03 | 37.31 | 2.31 | 5.0 | 27.62 | 1.80 | -97.96 | -99.59 |
| 23Q3 (16) | 13.59 | 626.74 | 52.18 | -5.62 | -131.28 | 48.86 | -5.69 | -506.43 | -260.73 | -0.2 | 90.52 | -135.71 | 7.97 | 1523.21 | 486.89 | 2.03 | 100.99 | 4.64 | 0.33 | 6.45 | -5.71 | 4.44 | 95.23 | 23.31 | 14.82 | -8.18 | -43.88 | 12.46 | -1.58 | -40.07 | 0.73 | 2.82 | 12.31 | 2.2 | -1.35 | 25.0 | 88.30 | 636.65 | 129.41 |
| 23Q2 (15) | 1.87 | 246.3 | -59.7 | -2.43 | 89.01 | -32.79 | 1.4 | -92.47 | 146.98 | -2.11 | -11.64 | -1407.14 | -0.56 | 97.41 | -119.93 | 1.01 | 48.53 | 2.02 | 0.31 | 124.22 | 0.0 | 2.27 | 51.27 | -33.17 | 16.14 | -3.0 | 229.39 | 12.66 | 6.03 | 285.98 | 0.71 | 1.43 | 10.94 | 2.23 | -3.46 | 25.99 | 11.99 | 231.87 | -85.3 |
| 23Q1 (14) | 0.54 | -97.06 | -89.67 | -22.12 | -54.79 | -13.73 | 18.6 | 336.62 | 138.77 | -1.89 | -887.5 | -98.95 | -21.58 | -626.34 | -51.76 | 0.68 | -72.02 | 65.85 | -1.28 | -1522.22 | -30.61 | 1.50 | -80.38 | 15.88 | 16.64 | 367.42 | 166.67 | 11.94 | 610.71 | 167.71 | 0.7 | 4.48 | 14.75 | 2.31 | 27.62 | 56.08 | 3.61 | -99.18 | -95.48 |
| 22Q4 (13) | 18.39 | 105.94 | 480.13 | -14.29 | -30.03 | -296.94 | 4.26 | 20.34 | 264.1 | 0.24 | -57.14 | 318.18 | 4.1 | 299.03 | 1053.49 | 2.43 | 25.26 | 68.75 | 0.09 | -74.29 | 550.0 | 7.66 | 112.8 | 49.12 | 3.56 | -86.52 | -9.41 | 1.68 | -91.92 | -33.33 | 0.67 | 3.08 | 13.56 | 1.81 | 2.84 | 34.07 | 442.07 | 1048.48 | 521.96 |
| 22Q3 (12) | 8.93 | 92.46 | 26.13 | -10.99 | -500.55 | -85.33 | 3.54 | 218.79 | 334.44 | 0.56 | 500.0 | 409.09 | -2.06 | -173.31 | -279.13 | 1.94 | 95.96 | 94.0 | 0.35 | 12.9 | -18.6 | 3.60 | 5.82 | 10.09 | 26.41 | 438.98 | 353.0 | 20.79 | 533.84 | 497.41 | 0.65 | 1.56 | 12.07 | 1.76 | -0.56 | 38.58 | 38.49 | -52.8 | -71.02 |
| 22Q2 (11) | 4.64 | -11.28 | 144.15 | -1.83 | 90.59 | 52.71 | -2.98 | -138.25 | -126.97 | -0.14 | 85.26 | 22.22 | 2.81 | 119.76 | 119.54 | 0.99 | 141.46 | -51.94 | 0.31 | 131.63 | 487.5 | 3.40 | 162.29 | -42.79 | 4.9 | -21.47 | -19.01 | 3.28 | -26.46 | -7.61 | 0.64 | 4.92 | 4.92 | 1.77 | 19.59 | 37.21 | 81.55 | 2.13 | 142.29 |
| 22Q1 (10) | 5.23 | 64.98 | 255.78 | -19.45 | -440.28 | -717.23 | 7.79 | 565.81 | 31.59 | -0.95 | -763.64 | -272.73 | -14.22 | -3206.98 | -1462.64 | 0.41 | -71.53 | -66.67 | -0.98 | -4800.0 | -790.91 | 1.30 | -74.75 | -64.95 | 6.24 | 58.78 | -12.61 | 4.46 | 76.98 | -0.67 | 0.61 | 3.39 | 0.0 | 1.48 | 9.63 | 14.73 | 79.85 | 12.34 | 247.09 |
| 21Q4 (9) | 3.17 | -55.23 | -48.71 | -3.6 | 39.29 | -800.0 | 1.17 | 177.48 | 533.33 | -0.11 | -200.0 | -115.07 | -0.43 | -137.39 | -107.44 | 1.44 | 44.0 | 73.49 | -0.02 | -104.65 | -101.36 | 5.14 | 57.1 | 93.8 | 3.93 | -32.59 | -12.28 | 2.52 | -27.59 | -20.75 | 0.59 | 1.72 | 0.0 | 1.35 | 6.3 | 8.0 | 71.08 | -46.49 | -42.26 |
| 21Q3 (8) | 7.08 | 167.36 | 126.2 | -5.93 | -53.23 | -26.44 | -1.51 | -113.67 | -619.05 | 0.11 | 161.11 | 120.75 | 1.15 | 108.0 | 173.72 | 1.0 | -51.46 | -19.35 | 0.43 | 637.5 | 151.19 | 3.27 | -45.01 | -23.89 | 5.83 | -3.64 | 32.2 | 3.48 | -1.97 | 24.73 | 0.58 | -4.92 | -3.33 | 1.27 | -1.55 | 0.79 | 132.83 | 168.88 | 97.34 |
| 21Q2 (7) | -10.51 | -814.97 | -420.43 | -3.87 | -62.61 | -174.47 | 11.05 | 86.66 | 182.9 | -0.18 | -132.73 | 86.96 | -14.38 | -1480.22 | -868.98 | 2.06 | 67.48 | 103.96 | -0.08 | 27.27 | -107.27 | 5.95 | 60.71 | 61.86 | 6.05 | -15.27 | 40.05 | 3.55 | -20.94 | 18.73 | 0.61 | 0.0 | -1.61 | 1.29 | 0.0 | 14.16 | -192.84 | -938.28 | -378.68 |
| 21Q1 (6) | 1.47 | -76.21 | -78.66 | -2.38 | -495.0 | 49.89 | 5.92 | 2292.59 | -29.1 | 0.55 | -24.66 | -84.85 | -0.91 | -115.74 | -142.52 | 1.23 | 48.19 | 16.04 | -0.11 | -107.48 | -101.62 | 3.70 | 39.59 | -31.47 | 7.14 | 59.38 | 144.52 | 4.49 | 41.19 | 240.15 | 0.61 | 3.39 | -1.61 | 1.29 | 3.2 | 25.24 | 23.00 | -81.31 | -90.08 |
| 20Q4 (5) | 6.18 | 97.44 | 149.19 | -0.4 | 91.47 | 87.34 | -0.27 | -28.57 | -139.71 | 0.73 | 237.74 | 151.05 | 5.78 | 470.51 | 950.0 | 0.83 | -33.06 | -50.0 | 1.47 | 275.0 | 320.0 | 2.65 | -38.3 | -50.05 | 4.48 | 1.59 | 79.92 | 3.18 | 13.98 | 128.78 | 0.59 | -1.67 | -6.35 | 1.25 | -0.79 | 32.98 | 123.11 | 82.89 | 46.93 |
| 20Q3 (4) | 3.13 | -4.57 | 0.0 | -4.69 | -232.62 | 0.0 | -0.21 | 98.42 | 0.0 | -0.53 | 61.59 | 0.0 | -1.56 | -183.42 | 0.0 | 1.24 | 22.77 | 0.0 | -0.84 | -176.36 | 0.0 | 4.30 | 16.94 | 0.0 | 4.41 | 2.08 | 0.0 | 2.79 | -6.69 | 0.0 | 0.6 | -3.23 | 0.0 | 1.26 | 11.5 | 0.0 | 67.31 | -2.73 | 0.0 |
| 20Q2 (3) | 3.28 | -52.39 | 0.0 | -1.41 | 70.32 | 0.0 | -13.33 | -259.64 | 0.0 | -1.38 | -138.02 | 0.0 | 1.87 | -12.62 | 0.0 | 1.01 | -4.72 | 0.0 | 1.1 | -83.82 | 0.0 | 3.67 | -31.96 | 0.0 | 4.32 | 47.95 | 0.0 | 2.99 | 126.52 | 0.0 | 0.62 | 0.0 | 0.0 | 1.13 | 9.71 | 0.0 | 69.20 | -70.17 | 0.0 |
| 20Q1 (2) | 6.89 | 177.82 | 0.0 | -4.75 | -50.32 | 0.0 | 8.35 | 1127.94 | 0.0 | 3.63 | 353.85 | 0.0 | 2.14 | 414.71 | 0.0 | 1.06 | -36.14 | 0.0 | 6.8 | 1842.86 | 0.0 | 5.40 | 1.75 | 0.0 | 2.92 | 17.27 | 0.0 | 1.32 | -5.04 | 0.0 | 0.62 | -1.59 | 0.0 | 1.03 | 9.57 | 0.0 | 231.99 | 176.89 | 0.0 |
| 19Q4 (1) | 2.48 | 0.0 | 0.0 | -3.16 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 83.78 | 0.0 | 0.0 |
