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) | 53.49 | -34.37 | -51.84 | 0 | 1.13 | 0 | -4.86 | 0 | 1.65 | -94.91 | 35.67 | -9.4 | -2.46 | 0 | 4.83 | -2.32 | 1.37 | -88.06 | 18.27 | -15.81 | 44.88 | 4.88 | 0 | 0 | 84.70 | -31.82 |
| 2022 (9) | 81.5 | -6.15 | -49.06 | 0 | -13.64 | 0 | 8.5 | 441.4 | 32.44 | 151.28 | 39.37 | -28.1 | -0.86 | 0 | 4.94 | -22.99 | 11.47 | -85.68 | 21.7 | -58.3 | 42.79 | 4.37 | 1.11 | -14.62 | 124.24 | 34.97 |
| 2021 (8) | 86.84 | 7.64 | -73.93 | 0 | -9.84 | 0 | 1.57 | 0 | 12.91 | -70.12 | 54.76 | 7.82 | 0.57 | 0 | 6.42 | -7.43 | 80.11 | 42.98 | 52.04 | -0.1 | 41.0 | -1.98 | 1.3 | -11.56 | 92.05 | 8.83 |
| 2020 (7) | 80.68 | -23.69 | -37.47 | 0 | -40.74 | 0 | -23.81 | 0 | 43.21 | -35.73 | 50.79 | 30.53 | -1.13 | 0 | 6.94 | 33.25 | 56.03 | 87.33 | 52.09 | 127.87 | 41.83 | 2.93 | 1.47 | 0.68 | 84.58 | -48.03 |
| 2019 (6) | 105.72 | 113.88 | -38.49 | 0 | -51.45 | 0 | 3.53 | -64.05 | 67.23 | 148.54 | 38.91 | -2.26 | 11.55 | 1325.93 | 5.20 | -0.06 | 29.91 | 26.74 | 22.86 | 58.75 | 40.64 | 6.92 | 1.46 | -8.18 | 162.75 | 77.79 |
| 2018 (5) | 49.43 | 12.8 | -22.38 | 0 | -21.96 | 0 | 9.82 | 7453.85 | 27.05 | 0 | 39.81 | -4.37 | 0.81 | 0 | 5.21 | -16.47 | 23.6 | -20.27 | 14.4 | -10.39 | 38.01 | 9.92 | 1.59 | 24.22 | 91.54 | 8.48 |
| 2017 (4) | 43.82 | -15.65 | -55.67 | 0 | 17.25 | 69.28 | 0.13 | -98.27 | -11.85 | 0 | 41.63 | -21.39 | -3.93 | 0 | 6.23 | -25.42 | 29.6 | 165.47 | 16.07 | 1175.4 | 34.58 | 2.01 | 1.28 | 47.13 | 84.38 | -41.48 |
| 2016 (3) | 51.95 | 15.47 | -47.59 | 0 | 10.19 | 57.5 | 7.53 | 71.14 | 4.36 | 0 | 52.96 | -12.35 | -0.59 | 0 | 8.36 | -12.03 | 11.15 | -33.87 | 1.26 | -74.9 | 33.9 | 1.16 | 0.87 | -28.69 | 144.19 | 27.39 |
| 2015 (2) | 44.99 | 83.63 | -55.33 | 0 | 6.47 | -82.97 | 4.4 | 0 | -10.34 | 0 | 60.42 | 13.38 | 0.39 | 0 | 9.50 | 8.59 | 16.86 | 167.62 | 5.02 | -15.63 | 33.51 | 8.31 | 1.22 | -17.01 | 113.18 | 77.21 |
| 2014 (1) | 24.5 | 79.49 | -71.41 | 0 | 38.0 | -24.02 | -1.09 | 0 | -46.91 | 0 | 53.29 | -32.83 | -3.85 | 0 | 8.75 | -37.43 | 6.3 | 0 | 5.95 | -2.62 | 30.94 | 9.83 | 1.47 | -6.96 | 63.87 | 67.79 |
| 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) | 25.15 | 14.32 | -21.01 | -17.62 | 2.22 | -44.9 | -8.6 | -152.63 | 64.14 | -1.48 | -217.46 | 28.16 | 7.53 | 89.2 | -61.74 | 12.39 | -22.12 | 48.21 | -2.63 | -1284.21 | -952.0 | 6.17 | -23.47 | 36.47 | -0.13 | 85.87 | 86.17 | 7.81 | 5907.69 | -31.13 | 12.17 | 5.92 | 9.64 | -0.36 | -300.0 | -311.76 | 128.19 | -31.25 | -8.97 |
| 24Q2 (19) | 22.0 | 669.95 | 70.28 | -18.02 | -59.05 | -116.33 | 16.34 | 105.79 | 3885.37 | 1.26 | 145.82 | -69.12 | 3.98 | 126.2 | -13.29 | 15.91 | 63.01 | 57.06 | -0.19 | -2000.0 | 48.65 | 8.06 | 48.09 | 44.29 | -0.92 | -147.67 | 51.83 | 0.13 | -95.34 | -93.16 | 11.49 | 2.5 | 5.61 | 0.18 | 0.0 | 0.0 | 186.44 | 784.9 | 87.02 |
| 24Q1 (18) | -3.86 | -126.28 | 35.23 | -11.33 | 16.32 | 36.35 | 7.94 | 605.73 | -69.78 | -2.75 | -29.11 | 42.11 | -15.19 | -1420.87 | 36.07 | 9.76 | 0.41 | 31.01 | 0.01 | 100.93 | 101.3 | 5.45 | 10.52 | 28.15 | 1.93 | -67.83 | 209.04 | 2.79 | -44.2 | 9200.0 | 11.21 | -0.09 | 2.28 | 0.18 | -25.0 | 28.57 | -27.22 | -130.5 | 49.17 |
| 23Q4 (17) | 14.69 | -53.86 | 71.01 | -13.54 | -11.35 | 34.56 | -1.57 | 93.45 | -124.69 | -2.13 | -3.4 | 41.64 | 1.15 | -94.16 | 109.5 | 9.72 | 16.27 | 7.4 | -1.07 | -328.0 | -256.67 | 4.93 | 8.96 | 5.36 | 6.0 | 738.3 | 10100.0 | 5.0 | -55.91 | 992.86 | 11.22 | 1.08 | -0.44 | 0.24 | 41.18 | -22.58 | 89.25 | -36.62 | 14.49 |
| 23Q3 (16) | 31.84 | 146.44 | -17.23 | -12.16 | -45.98 | -75.98 | -23.98 | -5948.78 | -8.65 | -2.06 | -150.49 | -133.55 | 19.68 | 328.76 | -37.64 | 8.36 | -17.47 | 20.29 | -0.25 | 32.43 | -212.5 | 4.52 | -19.09 | 32.77 | -0.94 | 50.79 | -161.84 | 11.34 | 496.84 | -22.44 | 11.1 | 2.02 | 7.87 | 0.17 | -5.56 | -29.17 | 140.82 | 41.26 | -7.94 |
| 23Q2 (15) | 12.92 | 316.78 | -23.28 | -8.33 | 53.2 | 44.5 | 0.41 | -98.44 | 115.83 | 4.08 | 185.89 | -12.45 | 4.59 | 119.32 | 150.82 | 10.13 | 35.97 | -20.05 | -0.37 | 51.95 | -94.74 | 5.59 | 31.52 | -11.48 | -1.91 | -7.91 | -133.57 | 1.9 | 6233.33 | -63.39 | 10.88 | -0.73 | 1.59 | 0.18 | 28.57 | -28.0 | 99.69 | 286.17 | -4.39 |
| 23Q1 (14) | -5.96 | -169.38 | -133.88 | -17.8 | 13.97 | -175.97 | 26.27 | 313.05 | 463.73 | -4.75 | -30.14 | -454.48 | -23.76 | -96.36 | -313.29 | 7.45 | -17.68 | -30.37 | -0.77 | -156.67 | -175.0 | 4.25 | -9.14 | -21.3 | -1.77 | -2850.0 | -141.07 | 0.03 | 105.36 | -98.77 | 10.96 | -2.75 | 4.18 | 0.14 | -54.84 | -53.33 | -53.55 | -168.7 | -140.37 |
| 22Q4 (13) | 8.59 | -77.67 | -42.77 | -20.69 | -199.42 | -45.4 | 6.36 | 128.82 | 203.75 | -3.65 | -159.45 | -563.64 | -12.1 | -138.34 | -1651.28 | 9.05 | 30.22 | -32.81 | -0.3 | -275.0 | 16.67 | 4.68 | 37.32 | -24.83 | -0.06 | -103.95 | -100.79 | -0.56 | -103.83 | -108.63 | 11.27 | 9.52 | 5.92 | 0.31 | 29.17 | -3.12 | 77.95 | -49.04 | -9.38 |
| 22Q3 (12) | 38.47 | 128.44 | 15.21 | -6.91 | 53.96 | 35.78 | -22.07 | -752.12 | -39.86 | 6.14 | 31.76 | 169.3 | 31.56 | 1624.59 | 39.46 | 6.95 | -45.15 | -50.64 | -0.08 | 57.89 | -103.74 | 3.41 | -46.06 | -52.14 | 1.52 | -73.29 | -88.72 | 14.62 | 181.7 | 12.38 | 10.29 | -3.92 | 0.29 | 0.24 | -4.0 | -14.29 | 152.96 | 46.69 | 7.88 |
| 22Q2 (11) | 16.84 | -4.26 | -28.89 | -15.01 | -132.71 | 0.92 | -2.59 | -155.58 | -282.39 | 4.66 | 247.76 | 641.86 | 1.83 | -83.57 | -78.55 | 12.67 | 18.41 | 84.43 | -0.19 | 32.14 | 62.0 | 6.31 | 16.94 | 107.26 | 5.69 | 32.02 | -82.02 | 5.19 | 112.7 | -69.4 | 10.71 | 1.81 | 6.89 | 0.25 | -16.67 | -19.35 | 104.27 | -21.4 | 20.17 |
| 22Q1 (10) | 17.59 | 17.19 | 19.17 | -6.45 | 54.67 | 80.91 | 4.66 | 176.02 | -56.24 | 1.34 | 343.64 | 94.2 | 11.14 | 1328.21 | 158.57 | 10.7 | -20.56 | -47.39 | -0.28 | 22.22 | 60.56 | 5.40 | -13.22 | -43.42 | 4.31 | -43.29 | -84.26 | 2.44 | -62.4 | -84.34 | 10.52 | -1.13 | 4.26 | 0.3 | -6.25 | -23.08 | 132.65 | 54.22 | 134.21 |
| 21Q4 (9) | 15.01 | -55.05 | -43.27 | -14.23 | -32.25 | -335.17 | -6.13 | 61.15 | 60.86 | -0.55 | -124.12 | 87.83 | 0.78 | -96.55 | -96.64 | 13.47 | -4.33 | -44.89 | -0.36 | -116.82 | 56.1 | 6.22 | -12.56 | -46.77 | 7.6 | -43.62 | -61.01 | 6.49 | -50.12 | -40.57 | 10.64 | 3.7 | -3.45 | 0.32 | 14.29 | -3.03 | 86.02 | -39.33 | -27.6 |
| 21Q3 (8) | 33.39 | 41.01 | -10.19 | -10.76 | 28.98 | 44.79 | -15.78 | -1211.27 | 34.25 | 2.28 | 365.12 | 115.86 | 22.63 | 165.3 | 27.93 | 14.08 | 104.95 | 93.14 | 2.14 | 528.0 | 864.29 | 7.12 | 133.58 | 83.41 | 13.48 | -57.4 | -10.37 | 13.01 | -23.29 | -41.26 | 10.26 | 2.4 | 1.28 | 0.28 | -9.68 | -24.32 | 141.78 | 63.4 | 24.51 |
| 21Q2 (7) | 23.68 | 60.43 | 130.57 | -15.15 | 55.15 | -304.0 | 1.42 | -86.67 | 208.4 | -0.86 | -224.64 | -761.54 | 8.53 | 144.85 | 30.83 | 6.87 | -66.22 | -19.46 | -0.5 | 29.58 | -194.12 | 3.05 | -68.08 | -38.05 | 31.64 | 15.52 | 156.4 | 16.96 | 8.86 | 33.86 | 10.02 | -0.69 | -7.48 | 0.31 | -20.51 | 177.5 | 86.77 | 53.2 | 95.17 |
| 21Q1 (6) | 14.76 | -44.22 | 121.62 | -33.78 | -933.03 | -208.21 | 10.65 | 168.01 | 3127.27 | 0.69 | 115.27 | 113.69 | -19.02 | -182.02 | -342.33 | 20.34 | -16.78 | 93.35 | -0.71 | 13.41 | -573.33 | 9.54 | -18.36 | 46.88 | 27.39 | 40.53 | 199.02 | 15.58 | 42.67 | 145.35 | 10.09 | -8.44 | -4.9 | 0.39 | 18.18 | -2.5 | 56.64 | -52.33 | 47.63 |
| 20Q4 (5) | 26.46 | -28.83 | -25.08 | -3.27 | 83.22 | 85.1 | -15.66 | 34.75 | -33.62 | -4.52 | 68.57 | -1041.67 | 23.19 | 31.09 | 73.45 | 24.44 | 235.25 | 161.39 | -0.82 | -192.86 | 26.13 | 11.69 | 201.28 | 141.79 | 19.49 | 29.59 | 134.25 | 10.92 | -50.7 | 144.84 | 11.02 | 8.79 | 20.17 | 0.33 | -10.81 | -77.4 | 118.81 | 4.34 | -49.24 |
| 20Q3 (4) | 37.18 | 262.03 | 0.0 | -19.49 | -419.73 | 0.0 | -24.0 | -1732.06 | 0.0 | -14.38 | -11161.54 | 0.0 | 17.69 | 171.32 | 0.0 | 7.29 | -14.54 | 0.0 | -0.28 | -64.71 | 0.0 | 3.88 | -21.1 | 0.0 | 15.04 | 21.88 | 0.0 | 22.15 | 74.82 | 0.0 | 10.13 | -6.46 | 0.0 | 0.37 | 192.5 | 0.0 | 113.87 | 156.13 | 0.0 |
| 20Q2 (3) | 10.27 | 54.2 | 0.0 | -3.75 | 65.78 | 0.0 | -1.31 | -496.97 | 0.0 | 0.13 | 102.58 | 0.0 | 6.52 | 251.63 | 0.0 | 8.53 | -18.92 | 0.0 | -0.17 | -213.33 | 0.0 | 4.92 | -24.31 | 0.0 | 12.34 | 34.72 | 0.0 | 12.67 | 99.53 | 0.0 | 10.83 | 2.07 | 0.0 | -0.4 | -200.0 | 0.0 | 44.46 | 15.89 | 0.0 |
| 20Q1 (2) | 6.66 | -81.14 | 0.0 | -10.96 | 50.07 | 0.0 | 0.33 | 102.82 | 0.0 | -5.04 | -1150.0 | 0.0 | -4.3 | -132.16 | 0.0 | 10.52 | 12.51 | 0.0 | 0.15 | 113.51 | 0.0 | 6.50 | 34.39 | 0.0 | 9.16 | 10.1 | 0.0 | 6.35 | 42.38 | 0.0 | 10.61 | 15.7 | 0.0 | 0.4 | -72.6 | 0.0 | 38.36 | -83.61 | 0.0 |
| 19Q4 (1) | 35.32 | 0.0 | 0.0 | -21.95 | 0.0 | 0.0 | -11.72 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 13.37 | 0.0 | 0.0 | 9.35 | 0.0 | 0.0 | -1.11 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 8.32 | 0.0 | 0.0 | 4.46 | 0.0 | 0.0 | 9.17 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 234.06 | 0.0 | 0.0 |
