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) | 42.61 | 141.42 | -51.46 | 0 | -21.46 | 0 | -1.69 | 0 | -8.85 | 0 | 24.14 | 228.88 | -0.23 | 0 | 6.27 | 152.42 | 26.48 | 36.49 | 56.52 | 0 | 7.12 | -3.78 | 1.46 | 37.74 | 65.45 | 0 |
| 2022 (9) | 17.65 | -59.09 | -18.4 | 0 | -33.47 | 0 | 1.81 | -66.1 | -0.75 | 0 | 7.34 | 8.42 | -0.52 | 0 | 2.48 | 14.18 | 19.4 | -4.9 | -77.58 | 0 | 7.4 | -13.04 | 1.06 | 19.1 | 0.00 | 0 |
| 2021 (8) | 43.14 | 44.23 | 11.78 | -3.84 | -42.53 | 0 | 5.34 | 413.46 | 54.92 | 30.27 | 6.77 | -14.95 | -0.05 | 0 | 2.18 | -15.63 | 20.4 | 14.8 | 41.82 | 27.62 | 8.51 | -6.07 | 0.89 | -27.05 | 84.22 | 21.23 |
| 2020 (7) | 29.91 | 75.63 | 12.25 | 145.49 | -5.95 | 0 | 1.04 | 0 | 42.16 | 91.46 | 7.96 | -46.54 | -0.24 | 0 | 2.58 | -44.48 | 17.77 | -2.36 | 32.77 | 0 | 9.06 | -12.63 | 1.22 | 6.09 | 69.48 | 0 |
| 2019 (6) | 17.03 | -40.79 | 4.99 | -60.99 | -104.6 | 0 | -2.52 | 0 | 22.02 | -47.0 | 14.89 | 45.98 | -0.18 | 0 | 4.64 | 58.74 | 18.2 | -4.11 | -24.66 | 0 | 10.37 | 6.03 | 1.15 | -4.17 | 0.00 | 0 |
| 2018 (5) | 28.76 | 65.76 | 12.79 | 380.83 | -27.83 | 0 | 0.77 | 0 | 41.55 | 107.65 | 10.2 | -11.3 | -0.51 | 0 | 2.93 | -1.03 | 18.98 | -22.05 | 35.93 | -12.49 | 9.78 | 4.04 | 1.2 | 0.84 | 61.31 | 82.51 |
| 2017 (4) | 17.35 | -46.68 | 2.66 | -48.25 | -24.01 | 0 | -2.61 | 0 | 20.01 | -46.89 | 11.5 | 36.74 | -1.08 | 0 | 2.96 | 43.16 | 24.35 | -6.31 | 41.06 | 28.76 | 9.4 | 6.58 | 1.19 | 8.18 | 33.59 | -56.84 |
| 2016 (3) | 32.54 | 9.9 | 5.14 | 135.78 | -21.77 | 0 | 6.88 | 0 | 37.68 | 18.53 | 8.41 | -11.57 | -1.51 | 0 | 2.06 | -19.92 | 25.99 | 17.34 | 31.89 | 0.73 | 8.82 | 3.52 | 1.1 | 4.76 | 77.83 | 8.37 |
| 2015 (2) | 29.61 | -20.98 | 2.18 | 0 | -16.5 | 0 | -6.52 | 0 | 31.79 | 35.33 | 9.51 | -25.41 | -0.88 | 0 | 2.58 | -27.3 | 22.15 | 12.44 | 31.66 | 23.77 | 8.52 | 17.03 | 1.05 | 19.32 | 71.82 | -35.33 |
| 2014 (1) | 37.47 | 29.16 | -13.98 | 0 | -21.36 | 0 | 4.23 | 0 | 23.49 | -54.49 | 12.75 | 12.53 | 0.23 | 0 | 3.55 | 11.25 | 19.7 | 42.65 | 25.58 | 1.03 | 7.28 | 15.92 | 0.88 | -15.38 | 111.06 | 24.95 |
| 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) | -12.57 | -539.51 | -192.77 | 5.74 | -34.85 | 153.45 | 2.4 | 131.33 | 130.57 | -0.15 | -108.98 | 58.33 | -6.83 | -158.53 | -343.06 | 3.07 | 24.29 | -77.43 | 0.05 | 350.0 | 116.13 | 3.68 | 73.43 | -75.01 | 2.81 | -59.45 | -48.63 | 8.1 | -32.78 | -39.73 | 2.03 | 2.53 | 14.04 | 0.52 | 6.12 | 48.57 | -118.03 | -699.22 | -235.62 |
| 24Q2 (19) | 2.86 | -51.36 | -80.86 | 8.81 | 248.07 | 143.33 | -7.66 | -272.52 | -337.71 | 1.67 | 35.77 | 192.98 | 11.67 | 16771.43 | 316.51 | 2.47 | -57.92 | 51.53 | -0.02 | 88.24 | -118.18 | 2.12 | -55.66 | 22.54 | 6.93 | -21.87 | 16.67 | 12.05 | -3.75 | -22.01 | 1.98 | 5.88 | 10.61 | 0.49 | 4.26 | 44.12 | 19.70 | -50.22 | -76.82 |
| 24Q1 (18) | 5.88 | -30.25 | 3.34 | -5.95 | -750.0 | 69.77 | 4.44 | 141.93 | 449.61 | 1.23 | 140.86 | 9.82 | -0.07 | -100.91 | 99.5 | 5.87 | -27.44 | 624.69 | -0.17 | -170.83 | 34.62 | 4.79 | -36.07 | 436.66 | 8.87 | 7.26 | 30.44 | 12.52 | -2.42 | -15.41 | 1.87 | 2.75 | 8.09 | 0.47 | 2.17 | 46.88 | 39.57 | -29.08 | 17.18 |
| 23Q4 (17) | 8.43 | -37.79 | 83.66 | -0.7 | 93.48 | 91.66 | -10.59 | -34.9 | -3682.14 | -3.01 | -736.11 | -378.7 | 7.73 | 175.09 | 303.42 | 8.09 | -40.51 | 294.63 | 0.24 | 177.42 | -95.88 | 7.49 | -49.16 | 181.38 | 8.27 | 51.19 | 274.21 | 12.83 | -4.54 | 141.15 | 1.82 | 2.25 | -1.62 | 0.46 | 31.43 | 53.33 | 55.79 | -35.89 | 0 |
| 23Q3 (16) | 13.55 | -9.3 | 173.19 | -10.74 | 47.17 | 57.04 | -7.85 | -348.57 | 75.47 | -0.36 | -163.16 | -134.29 | 2.81 | 152.13 | 114.02 | 13.6 | 734.36 | 523.85 | -0.31 | -381.82 | 95.16 | 14.74 | 750.36 | 403.38 | 5.47 | -7.91 | 4.39 | 13.44 | -13.01 | 348.89 | 1.78 | -0.56 | -2.73 | 0.35 | 2.94 | 34.62 | 87.03 | 2.4 | 0 |
| 23Q2 (15) | 14.94 | 162.57 | 101.62 | -20.33 | -3.3 | -263.42 | -1.75 | -37.8 | -196.61 | 0.57 | -49.11 | 180.28 | -5.39 | 61.47 | -127.15 | 1.63 | 101.23 | -6.86 | 0.11 | 142.31 | -21.43 | 1.73 | 94.2 | -29.0 | 5.94 | -12.65 | -6.9 | 15.45 | 4.39 | 128.55 | 1.79 | 3.47 | 2.29 | 0.34 | 6.25 | 36.0 | 84.98 | 151.66 | 0 |
| 23Q1 (14) | 5.69 | 23.97 | 749.25 | -19.68 | -134.56 | -98300.0 | -1.27 | -353.57 | -115.25 | 1.12 | 3.7 | 202.7 | -13.99 | -268.16 | -2252.31 | 0.81 | -60.49 | -40.0 | -0.26 | -104.46 | -188.89 | 0.89 | -66.48 | -52.14 | 6.8 | 207.69 | 22.08 | 14.8 | 147.47 | 12.8 | 1.73 | -6.49 | -12.18 | 0.32 | 6.67 | 28.0 | 33.77 | 0 | 673.15 |
| 22Q4 (13) | 4.59 | -7.46 | 118.57 | -8.39 | 66.44 | -384.41 | -0.28 | 99.12 | 26.32 | 1.08 | 2.86 | 408.57 | -3.8 | 81.04 | -175.25 | 2.05 | -5.96 | -5.53 | 5.83 | 191.09 | 2750.0 | 2.66 | -9.05 | -21.27 | 2.21 | -57.82 | 44.44 | -31.18 | -477.41 | -423.78 | 1.85 | 1.09 | -23.87 | 0.3 | 15.38 | 30.43 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 4.96 | -33.06 | -87.1 | -25.0 | -300.96 | -371.44 | -32.0 | -5323.73 | 19.54 | 1.05 | 247.89 | -46.7 | -20.04 | -200.96 | -142.06 | 2.18 | 24.57 | 81.67 | -6.4 | -4671.43 | -12700.0 | 2.93 | 19.94 | 107.72 | 5.24 | -17.87 | 38.99 | -5.4 | 90.02 | -179.3 | 1.83 | 4.57 | -5.18 | 0.26 | 4.0 | 18.18 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 7.41 | 1005.97 | 5.86 | 12.44 | 62300.0 | 455.36 | -0.59 | 0.0 | 46.85 | -0.71 | -291.89 | -114.29 | 19.85 | 2953.85 | 114.83 | 1.75 | 29.63 | 15.13 | 0.14 | 255.56 | 55.56 | 2.44 | 30.91 | 21.27 | 6.38 | 14.54 | -11.14 | -54.12 | -512.5 | -531.58 | 1.75 | -11.17 | -14.63 | 0.25 | 0.0 | 13.64 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 0.67 | -68.1 | 115.23 | -0.02 | -100.68 | 99.23 | -0.59 | -55.26 | 53.54 | 0.37 | 205.71 | 129.84 | 0.65 | -87.13 | 109.27 | 1.35 | -37.79 | -28.19 | -0.09 | 59.09 | -175.0 | 1.86 | -44.87 | -14.26 | 5.57 | 264.05 | -29.67 | 13.12 | 36.24 | 2.18 | 1.97 | -18.93 | -6.64 | 0.25 | 8.7 | 13.64 | 4.37 | -74.44 | 115.06 |
| 21Q4 (9) | 2.1 | -94.54 | -87.22 | 2.95 | -67.97 | 0.68 | -0.38 | 99.04 | 62.38 | -0.35 | -117.77 | -119.44 | 5.05 | -89.4 | -73.92 | 2.17 | 80.83 | 65.65 | -0.22 | -340.0 | -22.22 | 3.38 | 139.96 | 106.75 | 1.53 | -59.42 | -59.84 | 9.63 | 41.41 | 18.6 | 2.43 | 25.91 | -8.65 | 0.23 | 4.55 | -17.86 | 17.09 | -96.02 | -88.5 |
| 21Q3 (8) | 38.44 | 449.14 | 1793.6 | 9.21 | 311.16 | 55.05 | -39.77 | -3482.88 | -1993.16 | 1.97 | -60.36 | 162.15 | 47.65 | 415.69 | 497.87 | 1.2 | -21.05 | -32.96 | -0.05 | -155.56 | -101.99 | 1.41 | -29.98 | -36.31 | 3.77 | -47.49 | -24.9 | 6.81 | -45.69 | -27.78 | 1.93 | -5.85 | -16.45 | 0.22 | 0.0 | -26.67 | 429.02 | 807.68 | 2444.52 |
| 21Q2 (7) | 7.0 | 259.09 | -50.67 | 2.24 | 185.82 | -30.43 | -1.11 | 12.6 | 67.26 | 4.97 | 500.81 | 148.5 | 9.24 | 231.81 | -46.93 | 1.52 | -19.15 | 16.92 | 0.09 | -25.0 | 103.44 | 2.01 | -7.44 | 10.19 | 7.18 | -9.34 | 89.45 | 12.54 | -2.34 | 37.35 | 2.05 | -2.84 | -8.89 | 0.22 | 0.0 | -33.33 | 47.27 | 262.96 | -61.0 |
| 21Q1 (6) | -4.4 | -126.78 | -61.17 | -2.61 | -189.08 | -1840.0 | -1.27 | -25.74 | -452.78 | -1.24 | -168.89 | -6100.0 | -7.01 | -136.21 | -171.71 | 1.88 | 43.51 | -47.19 | 0.12 | 166.67 | 140.0 | 2.17 | 32.94 | -53.2 | 7.92 | 107.87 | 54.09 | 12.84 | 58.13 | 110.84 | 2.11 | -20.68 | 14.67 | 0.22 | -21.43 | -29.03 | -29.00 | -119.52 | 12.45 |
| 20Q4 (5) | 16.43 | 709.36 | 143.05 | 2.93 | -50.67 | 43.63 | -1.01 | 46.84 | 98.72 | 1.8 | 156.78 | 184.51 | 19.36 | 142.91 | 120.0 | 1.31 | -26.82 | -67.33 | -0.18 | -107.17 | -20.0 | 1.64 | -26.08 | -68.71 | 3.81 | -24.1 | -8.19 | 8.12 | -13.89 | 128.88 | 2.66 | 15.15 | 4.72 | 0.28 | -6.67 | -12.5 | 148.55 | 781.08 | 0 |
| 20Q3 (4) | 2.03 | -85.69 | 0.0 | 5.94 | 84.47 | 0.0 | -1.9 | 43.95 | 0.0 | -3.17 | -258.5 | 0.0 | 7.97 | -54.22 | 0.0 | 1.79 | 37.69 | 0.0 | 2.51 | 195.8 | 0.0 | 2.21 | 21.13 | 0.0 | 5.02 | 32.45 | 0.0 | 9.43 | 3.29 | 0.0 | 2.31 | 2.67 | 0.0 | 0.3 | -9.09 | 0.0 | 16.86 | -86.09 | 0.0 |
| 20Q2 (3) | 14.19 | 619.78 | 0.0 | 3.22 | 2046.67 | 0.0 | -3.39 | -1041.67 | 0.0 | 2.0 | 10100.0 | 0.0 | 17.41 | 774.81 | 0.0 | 1.3 | -63.48 | 0.0 | -2.62 | -5340.0 | 0.0 | 1.83 | -60.68 | 0.0 | 3.79 | -26.26 | 0.0 | 9.13 | 49.92 | 0.0 | 2.25 | 22.28 | 0.0 | 0.33 | 6.45 | 0.0 | 121.18 | 465.75 | 0.0 |
| 20Q1 (2) | -2.73 | -140.38 | 0.0 | 0.15 | -92.65 | 0.0 | 0.36 | 100.46 | 0.0 | -0.02 | 99.06 | 0.0 | -2.58 | -129.32 | 0.0 | 3.56 | -11.22 | 0.0 | 0.05 | 133.33 | 0.0 | 4.65 | -11.14 | 0.0 | 5.14 | 23.86 | 0.0 | 6.09 | 121.66 | 0.0 | 1.84 | -27.56 | 0.0 | 0.31 | -3.12 | 0.0 | -33.13 | 0 | 0.0 |
| 19Q4 (1) | 6.76 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | -78.69 | 0.0 | 0.0 | -2.13 | 0.0 | 0.0 | 8.8 | 0.0 | 0.0 | 4.01 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 5.23 | 0.0 | 0.0 | 4.15 | 0.0 | 0.0 | -28.12 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
