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) | 27.17 | 21.46 | -13.86 | 0 | -21.82 | 0 | 0.24 | -83.1 | 13.31 | -2.49 | 16.34 | 122.01 | 0.74 | 0 | 5.20 | 139.06 | 9.48 | -64.56 | 6.8 | -61.86 | 11.81 | 0.6 | 1.37 | 2.24 | 135.99 | 87.9 |
| 2022 (9) | 22.37 | -17.21 | -8.72 | 0 | -2.62 | 0 | 1.42 | -46.62 | 13.65 | -59.57 | 7.36 | -14.52 | -4.06 | 0 | 2.17 | -17.82 | 26.75 | -31.9 | 17.83 | -54.64 | 11.74 | 7.9 | 1.34 | 8.94 | 72.37 | 37.73 |
| 2021 (8) | 27.02 | 14.3 | 6.74 | 0 | -19.66 | 0 | 2.66 | 0 | 33.76 | 287.6 | 8.61 | -40.13 | 0.39 | 0 | 2.65 | -55.79 | 39.28 | 377.86 | 39.31 | 0 | 10.88 | 6.77 | 1.23 | -10.87 | 52.55 | -74.77 |
| 2020 (7) | 23.64 | -9.01 | -14.93 | 0 | -20.14 | 0 | -1.23 | 0 | 8.71 | 44.93 | 14.38 | -41.4 | -0.49 | 0 | 5.99 | -29.48 | 8.22 | -24.24 | -0.22 | 0 | 10.19 | 2.21 | 1.38 | -10.39 | 208.28 | 51.6 |
| 2019 (6) | 25.98 | 38.71 | -19.97 | 0 | -0.73 | 0 | -0.35 | 0 | 6.01 | -31.78 | 24.54 | 98.22 | 0.5 | 0 | 8.49 | 103.98 | 10.85 | -16.67 | 7.4 | -37.92 | 9.97 | 13.94 | 1.54 | 0.65 | 137.39 | 62.84 |
| 2018 (5) | 18.73 | 17.72 | -9.92 | 0 | -2.21 | 0 | 0.79 | -63.76 | 8.81 | -26.28 | 12.38 | 89.59 | -0.9 | 0 | 4.16 | 102.43 | 13.02 | 8.23 | 11.92 | 36.38 | 8.75 | 0.69 | 1.53 | 2.68 | 84.37 | 0.33 |
| 2017 (4) | 15.91 | 75.22 | -3.96 | 0 | -8.37 | 0 | 2.18 | 0 | 11.95 | 266.56 | 6.53 | 30.34 | -0.52 | 0 | 2.06 | 10.6 | 12.03 | -31.84 | 8.74 | -11.54 | 8.69 | -5.03 | 1.49 | -12.35 | 84.09 | 91.98 |
| 2016 (3) | 9.08 | -78.4 | -5.82 | 0 | -3.88 | 0 | -4.02 | 0 | 3.26 | -90.11 | 5.01 | -40.07 | 0.35 | -56.25 | 1.86 | -42.24 | 17.65 | 26.34 | 9.88 | 86.77 | 9.15 | -0.65 | 1.7 | -2.86 | 43.80 | -83.07 |
| 2015 (2) | 42.03 | 106.43 | -9.08 | 0 | -46.25 | 0 | 0.82 | -67.97 | 32.95 | 110.01 | 8.36 | 74.17 | 0.8 | 0 | 3.22 | 113.63 | 13.97 | -27.99 | 5.29 | -53.64 | 9.21 | 0.0 | 1.75 | -7.41 | 258.65 | 185.96 |
| 2014 (1) | 20.36 | -51.54 | -4.67 | 0 | -16.36 | 0 | 2.56 | 0 | 15.69 | -53.09 | 4.8 | -48.0 | -0.32 | 0 | 1.51 | -43.83 | 19.4 | -6.05 | 11.41 | -23.68 | 9.21 | 1.1 | 1.89 | 0.0 | 90.45 | -44.13 |
| 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) | 5.13 | 181.87 | -43.75 | -2.61 | 76.21 | 47.06 | -5.07 | -164.18 | 57.29 | 0.83 | 150.92 | 151.88 | 2.52 | 127.54 | -39.86 | 3.81 | -67.77 | 78.04 | 0.4 | -29.82 | 108.53 | 3.84 | -70.96 | 37.86 | 3.16 | -23.86 | 91.52 | 3.53 | 8.62 | 123.42 | 2.61 | -4.04 | -8.74 | 0.35 | 0.0 | 0.0 | 79.04 | 174.48 | -58.48 |
| 24Q2 (19) | 1.82 | 115.23 | -85.12 | -10.97 | -65.21 | -448.5 | 7.9 | -61.72 | 262.55 | -1.63 | -462.07 | -252.34 | -9.15 | 50.78 | -189.44 | 11.82 | 8.34 | 319.15 | 0.57 | 338.46 | 122.35 | 13.21 | 5.92 | 262.78 | 4.15 | -0.24 | 341.49 | 3.25 | 24.52 | 692.68 | 2.72 | -3.89 | -11.69 | 0.35 | 2.94 | 2.94 | 28.80 | 113.93 | -90.98 |
| 24Q1 (18) | -11.95 | -207.56 | -126.33 | -6.64 | -6.41 | -848.57 | 20.64 | 395.7 | 992.06 | -0.29 | -112.18 | 81.88 | -18.59 | -481.72 | -210.87 | 10.91 | 11.55 | 586.16 | 0.13 | -98.38 | 750.0 | 12.48 | 0.55 | 536.65 | 4.16 | 10.64 | 32.91 | 2.61 | 16.0 | 1.95 | 2.83 | 0.71 | -7.52 | 0.34 | -2.86 | 3.03 | -206.75 | -200.68 | -132.98 |
| 23Q4 (17) | 11.11 | 21.82 | -32.58 | -6.24 | -26.57 | 32.47 | -6.98 | 41.2 | -190.83 | 2.38 | 248.75 | -42.37 | 4.87 | 16.23 | -32.73 | 9.78 | 357.01 | 288.1 | 8.0 | 270.58 | 296.08 | 12.41 | 345.82 | 268.5 | 3.76 | 127.88 | 60.68 | 2.25 | 42.41 | 1975.0 | 2.81 | -1.75 | -6.64 | 0.35 | 0.0 | 0.0 | 205.36 | 7.86 | -59.63 |
| 23Q3 (16) | 9.12 | -25.43 | 43.85 | -4.93 | -146.5 | -1164.1 | -11.87 | -144.24 | -108.25 | -1.6 | -249.53 | -2100.0 | 4.19 | -59.04 | -29.58 | 2.14 | -24.11 | 18.23 | -4.69 | -83.92 | -4590.0 | 2.78 | -23.59 | 34.41 | 1.65 | 75.53 | -68.63 | 1.58 | 285.37 | -59.8 | 2.86 | -7.14 | -3.7 | 0.35 | 2.94 | 0.0 | 190.40 | -40.37 | 117.72 |
| 23Q2 (15) | 12.23 | 331.63 | 1489.77 | -2.0 | -185.71 | -115.05 | -4.86 | -357.14 | -175.94 | 1.07 | 166.88 | 155.73 | 10.23 | 271.07 | 665.19 | 2.82 | 77.36 | 76.25 | -2.55 | -12650.0 | -8400.0 | 3.64 | 85.88 | 104.32 | 0.94 | -69.97 | -89.68 | 0.41 | -83.98 | -94.53 | 3.08 | 0.65 | 6.21 | 0.34 | 3.03 | 3.03 | 319.32 | 459.84 | 3989.91 |
| 23Q1 (14) | -5.28 | -132.04 | -1300.0 | -0.7 | 92.42 | -153.03 | 1.89 | 178.75 | 305.43 | -1.6 | -138.74 | -83.91 | -5.98 | -182.6 | -439.77 | 1.59 | -36.9 | 11.19 | -0.02 | 99.51 | -113.33 | 1.96 | -41.8 | 18.42 | 3.13 | 33.76 | -68.79 | 2.56 | 2233.33 | -60.74 | 3.06 | 1.66 | 6.99 | 0.33 | -5.71 | 6.45 | -88.74 | -117.45 | -2054.29 |
| 22Q4 (13) | 16.48 | 159.94 | 11.05 | -9.24 | -2269.23 | -503.92 | -2.4 | 57.89 | 60.53 | 4.13 | 5062.5 | 195.0 | 7.24 | 21.68 | -45.6 | 2.52 | 39.23 | 18.31 | -4.08 | -3980.0 | -20500.0 | 3.37 | 62.61 | 28.41 | 2.34 | -55.51 | -75.65 | -0.12 | -103.05 | -102.03 | 3.01 | 1.35 | 13.58 | 0.35 | 0.0 | 12.9 | 508.64 | 481.65 | 204.02 |
| 22Q3 (12) | 6.34 | 820.45 | 240.89 | -0.39 | 58.06 | -103.43 | -5.7 | -189.06 | 58.82 | 0.08 | 104.17 | 107.69 | 5.95 | 428.73 | -13.27 | 1.81 | 13.12 | -24.27 | -0.1 | -233.33 | -176.92 | 2.07 | 16.15 | -33.52 | 5.26 | -42.26 | 24.35 | 3.93 | -47.53 | -72.75 | 2.97 | 2.41 | 10.0 | 0.35 | 6.06 | 12.9 | 87.45 | 1165.28 | 438.72 |
| 22Q2 (11) | -0.88 | -300.0 | -105.96 | -0.93 | -170.45 | 40.0 | 6.4 | 795.65 | 243.5 | -1.92 | -120.69 | -227.15 | -1.81 | -202.84 | -113.69 | 1.6 | 11.89 | -21.18 | -0.03 | -120.0 | -123.08 | 1.78 | 7.74 | -25.17 | 9.11 | -9.17 | -26.94 | 7.49 | 14.88 | -25.25 | 2.9 | 1.4 | 6.62 | 0.33 | 6.45 | 6.45 | -8.21 | -280.78 | -107.25 |
| 22Q1 (10) | 0.44 | -97.04 | -76.84 | 1.32 | 186.27 | 185.71 | -0.92 | 84.87 | -119.49 | -0.87 | -162.14 | -208.75 | 1.76 | -86.78 | 388.89 | 1.43 | -32.86 | -30.24 | 0.15 | 650.0 | 50.0 | 1.65 | -36.9 | -33.67 | 10.03 | 4.37 | -22.67 | 6.52 | 10.32 | -27.31 | 2.86 | 7.92 | 1.78 | 0.31 | 0.0 | 3.33 | 4.54 | -97.29 | -71.13 |
| 21Q4 (9) | 14.84 | 429.78 | 279.54 | -1.53 | -113.47 | 73.89 | -6.08 | 56.07 | -39.45 | 1.4 | 234.62 | 2433.33 | 13.31 | 94.02 | 782.56 | 2.13 | -10.88 | -53.9 | 0.02 | -84.62 | -97.85 | 2.62 | -15.82 | -63.74 | 9.61 | 127.19 | 240.78 | 5.91 | -59.02 | 120.52 | 2.65 | -1.85 | -1.85 | 0.31 | 0.0 | 3.33 | 167.31 | 748.03 | 143.04 |
| 21Q3 (8) | -4.5 | -130.47 | -192.78 | 11.36 | 832.9 | 356.43 | -13.84 | -210.31 | -73.22 | -1.04 | -168.87 | 56.3 | 6.86 | -48.11 | 1533.33 | 2.39 | 17.73 | -37.27 | 0.13 | 0.0 | 109.63 | 3.11 | 30.75 | -54.16 | 4.23 | -66.08 | 77.73 | 14.42 | 43.91 | 724.24 | 2.7 | -0.74 | 11.11 | 0.31 | 0.0 | -3.12 | -25.82 | -122.81 | -102.34 |
| 21Q2 (7) | 14.77 | 677.37 | -33.38 | -1.55 | -0.65 | 33.48 | -4.46 | -194.49 | 72.4 | 1.51 | 88.75 | -10.12 | 13.22 | 3572.22 | -33.37 | 2.03 | -0.98 | -23.97 | 0.13 | 30.0 | 116.67 | 2.38 | -4.51 | -50.61 | 12.47 | -3.86 | 1147.0 | 10.02 | 11.71 | 949.15 | 2.72 | -3.2 | 7.94 | 0.31 | 3.33 | -13.89 | 113.18 | 619.59 | -91.32 |
| 21Q1 (6) | 1.9 | -51.41 | 126.06 | -1.54 | 73.72 | 33.04 | 4.72 | 208.26 | -43.61 | 0.8 | 1433.33 | 263.27 | 0.36 | 118.46 | 103.75 | 2.05 | -55.63 | -37.31 | 0.1 | -89.25 | 176.92 | 2.49 | -65.5 | -50.45 | 12.97 | 359.93 | 542.08 | 8.97 | 234.7 | 1420.34 | 2.81 | 4.07 | 10.63 | 0.3 | 0.0 | -23.08 | 15.73 | -77.15 | 107.59 |
| 20Q4 (5) | 3.91 | -19.38 | -70.02 | -5.86 | -32.28 | -21.83 | -4.36 | 45.43 | -16.89 | -0.06 | 97.48 | -102.11 | -1.95 | -564.29 | -123.69 | 4.62 | 21.26 | -31.25 | 0.93 | 168.89 | 210.0 | 7.23 | 6.43 | -26.35 | 2.82 | 18.49 | 21.03 | 2.68 | 216.02 | 157.69 | 2.7 | 11.11 | 9.76 | 0.3 | -6.25 | -21.05 | 68.84 | -93.75 | -79.52 |
| 20Q3 (4) | 4.85 | -78.12 | 0.0 | -4.43 | -90.13 | 0.0 | -7.99 | 50.56 | 0.0 | -2.38 | -241.67 | 0.0 | 0.42 | -97.88 | 0.0 | 3.81 | 42.7 | 0.0 | -1.35 | -2350.0 | 0.0 | 6.80 | 40.86 | 0.0 | 2.38 | 138.0 | 0.0 | -2.31 | -95.76 | 0.0 | 2.43 | -3.57 | 0.0 | 0.32 | -11.11 | 0.0 | 1102.27 | -15.48 | 0.0 |
| 20Q2 (3) | 22.17 | 404.12 | 0.0 | -2.33 | -1.3 | 0.0 | -16.16 | -293.07 | 0.0 | 1.68 | 442.86 | 0.0 | 19.84 | 306.88 | 0.0 | 2.67 | -18.35 | 0.0 | 0.06 | 146.15 | 0.0 | 4.82 | -4.2 | 0.0 | 1.0 | -50.5 | 0.0 | -1.18 | -300.0 | 0.0 | 2.52 | -0.79 | 0.0 | 0.36 | -7.69 | 0.0 | 1304.12 | 729.7 | 0.0 |
| 20Q1 (2) | -7.29 | -155.9 | 0.0 | -2.3 | 52.18 | 0.0 | 8.37 | 324.4 | 0.0 | -0.49 | -117.19 | 0.0 | -9.59 | -216.52 | 0.0 | 3.27 | -51.34 | 0.0 | -0.13 | -143.33 | 0.0 | 5.04 | -48.72 | 0.0 | 2.02 | -13.3 | 0.0 | 0.59 | -43.27 | 0.0 | 2.54 | 3.25 | 0.0 | 0.39 | 2.63 | 0.0 | -207.10 | -161.62 | 0.0 |
| 19Q4 (1) | 13.04 | 0.0 | 0.0 | -4.81 | 0.0 | 0.0 | -3.73 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 8.23 | 0.0 | 0.0 | 6.72 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 9.82 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 336.08 | 0.0 | 0.0 |
