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) | 161.12 | 0 | -1.07 | 0 | -180.1 | 0 | 3.63 | 0 | 160.05 | 0 | 10.36 | 240.79 | 0.08 | 0 | 0.26 | 265.37 | 86.34 | -5.52 | 72.89 | -53.72 | 6.18 | 6.92 | 0.54 | 25.58 | 202.39 | 0 |
| 2022 (9) | -150.88 | 0 | 24.92 | 0 | 177.34 | 264.3 | -6.75 | 0 | -125.96 | 0 | 3.04 | -31.69 | -0.27 | 0 | 0.07 | -34.22 | 91.38 | -2.09 | 157.49 | -8.82 | 5.78 | -6.17 | 0.43 | 10.26 | -92.17 | 0 |
| 2021 (8) | -99.23 | 0 | -9.69 | 0 | 48.68 | 11.29 | 12.17 | 0 | -108.92 | 0 | 4.45 | -42.95 | -0.49 | 0 | 0.11 | -53.36 | 93.33 | 29.02 | 172.72 | 111.69 | 6.16 | -2.99 | 0.39 | 0.0 | -55.35 | 0 |
| 2020 (7) | -49.22 | 0 | 92.76 | 0 | 43.74 | 0 | -0.35 | 0 | 43.54 | -32.25 | 7.8 | -71.95 | 0.04 | -90.91 | 0.23 | -71.47 | 72.34 | 20.99 | 81.59 | 19.72 | 6.35 | -6.48 | 0.39 | -20.41 | -55.72 | 0 |
| 2019 (6) | 188.12 | 0 | -123.85 | 0 | -38.44 | 0 | 7.96 | 0 | 64.27 | 1025.57 | 27.81 | 381.98 | 0.44 | 144.44 | 0.82 | 443.22 | 59.79 | 10.48 | 68.15 | 3.15 | 6.79 | 71.46 | 0.49 | -41.67 | 249.40 | 0 |
| 2018 (5) | -4.84 | 0 | 10.55 | 0 | -0.63 | 0 | -10.77 | 0 | 5.71 | -32.98 | 5.77 | 16.1 | 0.18 | -83.02 | 0.15 | 10.34 | 54.12 | 9.73 | 66.07 | 8.05 | 3.96 | 16.13 | 0.84 | 6.33 | -6.83 | 0 |
| 2017 (4) | 27.02 | -67.27 | -18.5 | 0 | -10.3 | 0 | 2.86 | -64.78 | 8.52 | -88.67 | 4.97 | -3.31 | 1.06 | 0 | 0.14 | -9.02 | 49.32 | 15.53 | 61.15 | 25.38 | 3.41 | -1.73 | 0.79 | 0.0 | 41.35 | -73.44 |
| 2016 (3) | 82.56 | 0 | -7.38 | 0 | -118.11 | 0 | 8.12 | 50.09 | 75.18 | 0 | 5.14 | -47.06 | -10.77 | 0 | 0.15 | -50.24 | 42.69 | 8.1 | 48.77 | 53.08 | 3.47 | 11.94 | 0.79 | 146.88 | 155.69 | 0 |
| 2015 (2) | -48.0 | 0 | -11.49 | 0 | -27.95 | 0 | 5.41 | 0 | -59.49 | 0 | 9.71 | -1.32 | 0.05 | 0 | 0.30 | 1.56 | 39.49 | -11.26 | 31.86 | -36.58 | 3.1 | 7.27 | 0.32 | 3.23 | -136.05 | 0 |
| 2014 (1) | 50.26 | 41.5 | -0.5 | 0 | 47.12 | 0 | -3.26 | 0 | 49.76 | 451.66 | 9.84 | -44.03 | -0.5 | 0 | 0.30 | -44.24 | 44.5 | 14.72 | 50.24 | -4.74 | 2.89 | -27.02 | 0.31 | -35.42 | 94.05 | 51.4 |
| 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) | 95.57 | 378.39 | 6.11 | -60.5 | -131.27 | -868.0 | 14.74 | -54.55 | 159.2 | 3.74 | 143.9 | 147.68 | 35.07 | 157.98 | -58.16 | 26.0 | 468.93 | 859.41 | 0.04 | 125.0 | 122.22 | 2.39 | 423.99 | 766.21 | 25.58 | 27.64 | 33.51 | 22.55 | 23.49 | 32.73 | 1.53 | 2.68 | -1.29 | 0.11 | 10.0 | -26.67 | 395.08 | 328.44 | -18.02 |
| 24Q2 (19) | -34.33 | -114.73 | -209.26 | -26.16 | 58.85 | -942.23 | 32.43 | 153.84 | 217.63 | -8.52 | -254.07 | -231.52 | -60.49 | -135.68 | -309.24 | 4.57 | 23.85 | 68.01 | -0.16 | -128.57 | -900.0 | 0.46 | 28.23 | 59.2 | 20.04 | -14.14 | -1.13 | 18.26 | -16.85 | 7.54 | 1.49 | 2.05 | -2.61 | 0.1 | 0.0 | -16.67 | -172.95 | -117.45 | -202.55 |
| 24Q1 (18) | 233.1 | 243.31 | 15.24 | -63.58 | -833.33 | -6322.22 | -60.23 | -1113.97 | 54.91 | 5.53 | 18.92 | 707.69 | 169.52 | 210.09 | -15.78 | 3.69 | -5.87 | 265.35 | -0.07 | -125.93 | -133.33 | 0.36 | 3.62 | 211.99 | 23.34 | -11.09 | 13.03 | 21.96 | 1.67 | 26.86 | 1.46 | -8.18 | -3.31 | 0.1 | -28.57 | -16.67 | 991.07 | 242.15 | -7.2 |
| 23Q4 (17) | -162.66 | -280.59 | -154.75 | 8.67 | 238.72 | -54.89 | 5.94 | 123.86 | -93.11 | 4.65 | 207.95 | -28.35 | -153.99 | -283.72 | -245.04 | 3.92 | 44.65 | 350.57 | 0.27 | 250.0 | 1250.0 | 0.34 | 24.42 | 340.04 | 26.25 | 37.0 | -7.93 | 21.6 | 27.13 | -12.34 | 1.59 | 2.58 | 8.16 | 0.14 | -6.67 | 16.67 | -697.21 | -244.68 | -186.42 |
| 23Q3 (16) | 90.07 | 186.66 | 494.91 | -6.25 | -149.0 | -0.16 | -24.9 | 9.68 | -176.85 | 1.51 | 158.75 | -33.19 | 83.82 | 189.93 | 841.8 | 2.71 | -0.37 | 383.93 | -0.18 | -1000.0 | -50.0 | 0.28 | -3.7 | 435.95 | 19.16 | -5.48 | -4.44 | 16.99 | 0.06 | -79.68 | 1.55 | 1.31 | 9.93 | 0.15 | 25.0 | 36.36 | 481.92 | 185.74 | 2610.06 |
| 23Q2 (15) | 31.42 | -84.47 | 126.98 | -2.51 | -153.54 | -120.9 | -27.57 | 79.36 | -137.4 | -2.57 | -182.42 | 88.7 | 28.91 | -85.64 | 127.68 | 2.72 | 169.31 | 518.18 | 0.02 | 166.67 | 122.22 | 0.29 | 151.3 | 572.89 | 20.27 | -1.84 | 2.01 | 16.98 | -1.91 | -28.6 | 1.53 | 1.32 | 6.99 | 0.12 | 0.0 | 20.0 | 168.65 | -84.21 | 136.65 |
| 23Q1 (14) | 202.28 | 416.81 | 1316.53 | -0.99 | -105.15 | -1137.5 | -133.57 | -254.85 | -788.1 | -0.91 | -114.02 | -112.55 | 201.29 | 551.02 | 1317.54 | 1.01 | 16.09 | -12.93 | -0.03 | -250.0 | 62.5 | 0.11 | 46.15 | -0.88 | 20.65 | -27.57 | -10.02 | 17.31 | -29.75 | -31.98 | 1.51 | 2.72 | 2.72 | 0.12 | 0.0 | 20.0 | 1068.00 | 538.74 | 1920.83 |
| 22Q4 (13) | -63.85 | -521.73 | 60.06 | 19.22 | 408.01 | -50.94 | 86.26 | 166.23 | -3.6 | 6.49 | 187.17 | -12.89 | -44.63 | -601.46 | 63.02 | 0.87 | 55.36 | 33.85 | 0.02 | 116.67 | 200.0 | 0.08 | 51.53 | 48.72 | 28.51 | 42.19 | 1.46 | 24.64 | -70.53 | -19.24 | 1.47 | 4.26 | 0.0 | 0.12 | 9.09 | 20.0 | -243.42 | -1468.9 | 51.15 |
| 22Q3 (12) | 15.14 | 113.0 | -19.34 | -6.24 | -151.96 | 74.28 | 32.4 | -56.05 | 276.09 | 2.26 | 109.93 | 188.28 | 8.9 | 108.52 | 262.11 | 0.56 | 27.27 | -15.15 | -0.12 | -33.33 | 65.71 | 0.05 | 20.91 | -20.78 | 20.05 | 0.91 | -13.65 | 83.62 | 251.64 | 0.17 | 1.41 | -1.4 | -7.24 | 0.11 | 10.0 | 10.0 | 17.78 | 103.86 | -19.38 |
| 22Q2 (11) | -116.46 | -915.55 | -96.23 | 12.01 | 15112.5 | -80.51 | 73.72 | 590.16 | 237.55 | -22.75 | -413.79 | -1850.0 | -104.45 | -835.56 | -4701.32 | 0.44 | -62.07 | -69.66 | -0.09 | -12.5 | -80.0 | 0.04 | -62.98 | -71.65 | 19.87 | -13.42 | -2.74 | 23.78 | -6.56 | -28.7 | 1.43 | -2.72 | -8.92 | 0.1 | 0.0 | 11.11 | -460.13 | -970.65 | -171.43 |
| 22Q1 (10) | 14.28 | 108.93 | -85.89 | -0.08 | -100.2 | 99.91 | -15.04 | -116.81 | 66.0 | 7.25 | -2.68 | 21.24 | 14.2 | 111.77 | -5.14 | 1.16 | 78.46 | -31.36 | -0.08 | -300.0 | -33.33 | 0.12 | 119.27 | -40.97 | 22.95 | -18.33 | 6.35 | 25.45 | -16.58 | 0.28 | 1.47 | 0.0 | -8.12 | 0.1 | 0.0 | 0.0 | 52.85 | 110.61 | -85.86 |
| 21Q4 (9) | -159.86 | -951.68 | -10.15 | 39.18 | 261.5 | -57.83 | 89.48 | 586.3 | 20.79 | 7.45 | 391.02 | 580.65 | -120.68 | -2098.18 | -131.05 | 0.65 | -1.52 | -87.83 | -0.02 | 94.29 | -106.25 | 0.05 | -19.28 | -90.19 | 28.1 | 21.02 | 40.08 | 30.51 | -63.45 | 23.22 | 1.47 | -3.29 | -7.55 | 0.1 | 0.0 | -9.09 | -498.32 | -2359.28 | 9.15 |
| 21Q3 (8) | 18.77 | 131.63 | -56.97 | -24.26 | -139.37 | -20316.67 | -18.4 | -184.25 | 17.86 | -2.56 | -296.92 | -519.67 | -5.49 | -341.85 | -112.55 | 0.66 | -54.48 | -10.81 | -0.35 | -600.0 | -2.94 | 0.06 | -56.72 | -21.3 | 23.22 | 13.66 | 23.97 | 83.48 | 150.31 | 298.09 | 1.52 | -3.18 | -3.18 | 0.1 | 11.11 | 0.0 | 22.06 | 113.01 | -88.55 |
| 21Q2 (7) | -59.35 | -158.64 | -164.6 | 61.62 | 171.45 | 126.71 | 21.84 | 149.38 | 56.9 | 1.3 | -78.26 | -20.25 | 2.27 | -84.84 | -52.21 | 1.45 | -14.2 | 19.83 | -0.05 | 16.67 | -118.52 | 0.15 | -22.93 | -5.76 | 20.43 | -5.33 | 14.45 | 33.35 | 31.4 | 86.94 | 1.57 | -1.88 | -0.63 | 0.09 | -10.0 | 0.0 | -169.52 | -145.36 | -47.45 |
| 21Q1 (6) | 101.21 | 169.74 | 35.47 | -86.24 | -192.83 | -214.17 | -44.23 | -159.71 | -102.24 | 5.98 | 485.81 | 113.57 | 14.97 | 128.66 | -68.32 | 1.69 | -68.35 | 231.37 | -0.06 | -118.75 | 0 | 0.19 | -63.54 | 162.46 | 21.58 | 7.58 | 35.98 | 25.38 | 2.5 | 40.92 | 1.6 | 0.63 | -0.62 | 0.1 | -9.09 | 0.0 | 373.74 | 168.14 | -1.35 |
| 20Q4 (5) | -145.13 | -432.71 | -464.71 | 92.9 | 77316.67 | 144.86 | 74.08 | 430.71 | 641.52 | -1.55 | -354.1 | 66.3 | -52.23 | -219.41 | -526.72 | 5.34 | 621.62 | -79.25 | 0.32 | 194.12 | -98.7 | 0.53 | 547.24 | -80.63 | 20.06 | 7.1 | -0.15 | 24.76 | 18.07 | 27.69 | 1.59 | 1.27 | -1.85 | 0.11 | 10.0 | 10.0 | -548.49 | -384.68 | -350.53 |
| 20Q3 (4) | 43.62 | 294.47 | 0.0 | 0.12 | -99.56 | 0.0 | -22.4 | -260.92 | 0.0 | 0.61 | -62.58 | 0.0 | 43.74 | 820.84 | 0.0 | 0.74 | -38.84 | 0.0 | -0.34 | -225.93 | 0.0 | 0.08 | -48.18 | 0.0 | 18.73 | 4.93 | 0.0 | 20.97 | 17.54 | 0.0 | 1.57 | -0.63 | 0.0 | 0.1 | 11.11 | 0.0 | 192.67 | 267.59 | 0.0 |
| 20Q2 (3) | -22.43 | -130.02 | 0.0 | 27.18 | 199.02 | 0.0 | 13.92 | 163.65 | 0.0 | 1.63 | -41.79 | 0.0 | 4.75 | -89.95 | 0.0 | 1.21 | 137.25 | 0.0 | 0.27 | 0 | 0.0 | 0.16 | 114.64 | 0.0 | 17.85 | 12.48 | 0.0 | 17.84 | -0.94 | 0.0 | 1.58 | -1.86 | 0.0 | 0.09 | -10.0 | 0.0 | -114.97 | -130.35 | 0.0 |
| 20Q1 (2) | 74.71 | 390.7 | 0.0 | -27.45 | -172.35 | 0.0 | -21.87 | -59.87 | 0.0 | 2.8 | 160.87 | 0.0 | 47.26 | 286.11 | 0.0 | 0.51 | -98.02 | 0.0 | 0 | -100.0 | 0.0 | 0.07 | -97.31 | 0.0 | 15.87 | -21.01 | 0.0 | 18.01 | -7.12 | 0.0 | 1.61 | -0.62 | 0.0 | 0.1 | 0.0 | 0.0 | 378.85 | 411.19 | 0.0 |
| 19Q4 (1) | -25.7 | 0.0 | 0.0 | 37.94 | 0.0 | 0.0 | -13.68 | 0.0 | 0.0 | -4.6 | 0.0 | 0.0 | 12.24 | 0.0 | 0.0 | 25.73 | 0.0 | 0.0 | 24.66 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 20.09 | 0.0 | 0.0 | 19.39 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -121.74 | 0.0 | 0.0 |
