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) | 5.06 | -84.15 | -25.26 | 0 | 3.16 | -61.6 | 5.21 | 1528.12 | -20.2 | 0 | 2.07 | 135.23 | -2.1 | 0 | 0.85 | 114.16 | 17.34 | -9.64 | 10.6 | 28.48 | 2.86 | -5.61 | 0.27 | 80.0 | 36.85 | -86.81 |
| 2022 (9) | 31.93 | 520.0 | -8.94 | 0 | 8.23 | 0 | 0.32 | 0 | 22.99 | -51.4 | 0.88 | -44.3 | -6.4 | 0 | 0.40 | -32.27 | 19.19 | -8.18 | 8.25 | -54.06 | 3.03 | 13.91 | 0.15 | 36.36 | 279.35 | 1024.46 |
| 2021 (8) | 5.15 | -24.26 | 42.15 | 284.23 | -59.75 | 0 | -6.56 | 0 | 47.3 | 166.18 | 1.58 | -58.31 | -5.25 | 0 | 0.59 | -68.74 | 20.9 | 41.6 | 17.96 | 169.27 | 2.66 | -8.28 | 0.11 | -8.33 | 24.84 | -64.6 |
| 2020 (7) | 6.8 | -51.53 | 10.97 | -85.65 | -48.03 | 0 | 1.63 | 0 | 17.77 | -80.36 | 3.79 | -38.87 | -4.67 | 0 | 1.87 | -33.85 | 14.76 | 66.97 | 6.67 | -37.61 | 2.9 | -0.34 | 0.12 | 33.33 | 70.18 | -31.53 |
| 2019 (6) | 14.03 | 0 | 76.44 | 0 | -89.14 | 0 | -6.5 | 0 | 90.47 | 0 | 6.2 | -33.97 | -1.35 | 0 | 2.83 | -40.32 | 8.84 | -39.74 | 10.69 | -26.53 | 2.91 | 88.96 | 0.09 | -52.63 | 102.48 | 0 |
| 2018 (5) | -0.51 | 0 | -23.57 | 0 | 29.42 | 128.95 | -7.32 | 0 | -24.08 | 0 | 9.39 | 11.26 | -7.84 | 0 | 4.74 | 17.33 | 14.67 | 113.23 | 14.55 | 102.65 | 1.54 | -9.41 | 0.19 | -26.92 | -3.13 | 0 |
| 2017 (4) | 19.58 | -37.14 | -9.28 | 0 | 12.85 | 0 | -5.73 | 0 | 10.3 | -63.11 | 8.44 | 424.22 | -4.72 | 0 | 4.04 | 395.17 | 6.88 | -67.13 | 7.18 | 20.67 | 1.7 | 55.96 | 0.26 | 23.81 | 214.22 | -50.14 |
| 2016 (3) | 31.15 | 0 | -3.23 | 0 | -33.73 | 0 | 22.48 | -77.0 | 27.92 | 0 | 1.61 | -69.04 | -4.18 | 0 | 0.82 | -69.55 | 20.93 | -16.71 | 5.95 | -42.18 | 1.09 | -6.03 | 0.21 | 31.25 | 429.66 | 0 |
| 2015 (2) | -14.69 | 0 | -28.62 | 0 | 68.72 | -29.26 | 97.75 | 0 | -43.31 | 0 | 5.2 | 642.86 | -21.08 | 0 | 2.68 | 629.87 | 25.13 | -3.42 | 10.29 | -55.87 | 1.16 | -10.77 | 0.16 | 0.0 | -126.53 | 0 |
| 2014 (1) | 12.96 | -39.83 | -115.72 | 0 | 97.14 | 0 | -4.76 | 0 | -102.76 | 0 | 0.7 | -30.69 | -56.57 | 0 | 0.37 | -34.57 | 26.02 | -8.28 | 23.32 | -32.43 | 1.3 | -18.75 | 0.16 | 166.67 | 52.30 | -12.18 |
| 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) | 13.8 | 332.32 | 170.59 | 7.87 | 316.21 | 237.35 | -0.31 | -106.35 | -103.56 | -0.27 | 60.29 | -118.12 | 21.67 | 326.2 | 3539.68 | 0.37 | 311.11 | -76.88 | -1.57 | -7950.0 | -34.19 | 0.52 | 283.64 | -79.69 | 5.35 | -6.79 | 25.0 | 0.63 | -84.13 | -74.6 | 0.6 | -6.25 | -24.05 | 0.07 | 0.0 | 0.0 | 1061.54 | 936.36 | 595.2 |
| 24Q2 (19) | -5.94 | -81.1 | -19.76 | -3.64 | 61.07 | -11.66 | 4.88 | -66.02 | 61.06 | -0.68 | -112.19 | -257.89 | -9.58 | 24.15 | -16.55 | 0.09 | -90.11 | -90.91 | 0.02 | 104.65 | 100.67 | 0.14 | -91.74 | -91.91 | 5.74 | 31.05 | 18.6 | 3.97 | -52.17 | 63.37 | 0.64 | -3.03 | -9.86 | 0.07 | 16.67 | 16.67 | -126.92 | -249.04 | 18.11 |
| 24Q1 (18) | -3.28 | -151.09 | -117.22 | -9.35 | 34.34 | -362.87 | 14.36 | 959.88 | 307.51 | 5.58 | 69.09 | 685.92 | -12.63 | -61.51 | -257.79 | 0.91 | 165.94 | 5.81 | -0.43 | -330.0 | -120.09 | 1.65 | 180.53 | 5.35 | 4.38 | 2.1 | 11.45 | 8.3 | 299.04 | 129.92 | 0.66 | 8.2 | -12.0 | 0.06 | -14.29 | -14.29 | -36.36 | -115.63 | -6.68 |
| 23Q4 (17) | 6.42 | 25.88 | 16.52 | -14.24 | -148.52 | -276.72 | -1.67 | -119.15 | -440.82 | 3.3 | 121.48 | 379.66 | -7.82 | -1141.27 | -552.02 | -1.38 | -186.25 | -375.86 | -0.1 | 91.45 | 97.9 | -2.04 | -179.61 | -268.23 | 4.29 | 0.23 | 17.53 | 2.08 | -16.13 | 46.48 | 0.61 | -22.78 | -16.44 | 0.07 | 0.0 | 40.0 | 232.61 | 52.34 | -7.13 |
| 23Q3 (16) | 5.1 | 202.82 | -82.81 | -5.73 | -75.77 | -2022.22 | 8.72 | 187.79 | -1.91 | 1.49 | 884.21 | -74.35 | -0.63 | 92.34 | -102.14 | 1.6 | 61.62 | 370.59 | -1.17 | 60.74 | -568.0 | 2.57 | 52.85 | 334.87 | 4.28 | -11.57 | 10.03 | 2.48 | 2.06 | 327.59 | 0.79 | 11.27 | -14.13 | 0.07 | 16.67 | 40.0 | 152.69 | 198.51 | -92.02 |
| 23Q2 (15) | -4.96 | -228.48 | -172.83 | -3.26 | -61.39 | -68.04 | 3.03 | 143.79 | 247.8 | -0.19 | -126.76 | 84.8 | -8.22 | -132.86 | -268.79 | 0.99 | 15.12 | 482.35 | -2.98 | -239.25 | -484.31 | 1.68 | 7.52 | 375.43 | 4.84 | 23.16 | -14.03 | 2.43 | -32.69 | 683.87 | 0.71 | -5.33 | -6.58 | 0.06 | -14.29 | 100.0 | -155.00 | -354.74 | -125.04 |
| 23Q1 (14) | -1.51 | -127.4 | 84.99 | -2.02 | 46.56 | 31.53 | -6.92 | -1512.24 | -860.44 | 0.71 | 160.17 | 123.2 | -3.53 | -304.05 | 72.87 | 0.86 | 396.55 | 30.3 | 2.14 | 144.86 | 256.2 | 1.56 | 381.47 | 51.61 | 3.93 | 7.67 | -34.72 | 3.61 | 154.23 | -39.12 | 0.75 | 2.74 | 22.95 | 0.07 | 40.0 | 250.0 | -34.09 | -113.61 | 77.77 |
| 22Q4 (13) | 5.51 | -81.42 | -64.63 | -3.78 | -1300.0 | -109.59 | 0.49 | -94.49 | 101.27 | -1.18 | -120.31 | 77.35 | 1.73 | -94.11 | -96.85 | -0.29 | -185.29 | -154.72 | -4.77 | -2008.0 | -17.2 | -0.56 | -194.01 | -180.17 | 3.65 | -6.17 | -22.83 | 1.42 | 144.83 | -75.93 | 0.73 | -20.65 | 1.39 | 0.05 | 0.0 | 66.67 | 250.45 | -86.91 | 6.9 |
| 22Q3 (12) | 29.66 | 335.54 | 683.86 | -0.27 | 86.08 | -103.4 | 8.89 | 533.66 | 153.91 | 5.81 | 564.8 | 248.21 | 29.39 | 503.49 | 927.62 | 0.34 | 100.0 | 61.9 | 0.25 | 149.02 | -69.88 | 0.59 | 67.11 | 107.01 | 3.89 | -30.91 | -22.82 | 0.58 | 87.1 | -88.35 | 0.92 | 21.05 | 43.75 | 0.05 | 66.67 | 66.67 | 1913.55 | 209.09 | 2228.26 |
| 22Q2 (11) | 6.81 | 167.69 | 2028.12 | -1.94 | 34.24 | 50.64 | -2.05 | -325.27 | -152.56 | -1.25 | 59.15 | -139.18 | 4.87 | 137.43 | 234.9 | 0.17 | -74.24 | -65.31 | -0.51 | 62.77 | 50.0 | 0.35 | -65.71 | -54.06 | 5.63 | -6.48 | -3.92 | 0.31 | -94.77 | -92.01 | 0.76 | 24.59 | 15.15 | 0.03 | 50.0 | 0.0 | 619.09 | 503.7 | 8741.39 |
| 22Q1 (10) | -10.06 | -164.57 | -77.11 | -2.95 | -107.49 | -134.13 | 0.91 | 102.36 | 110.56 | -3.06 | 41.27 | -393.55 | -13.01 | -123.66 | -87.46 | 0.66 | 24.53 | 88.57 | -1.37 | 66.34 | -38.38 | 1.03 | 48.84 | 65.01 | 6.02 | 27.27 | 14.23 | 5.93 | 0.51 | 85.31 | 0.61 | -15.28 | -3.17 | 0.02 | -33.33 | -33.33 | -153.35 | -165.46 | -4.22 |
| 21Q4 (9) | 15.58 | 406.69 | 18.21 | 39.4 | 396.22 | 1191.8 | -38.55 | -133.78 | -4.25 | -5.21 | -32.91 | -3156.25 | 54.98 | 1822.38 | 238.76 | 0.53 | 152.38 | -49.52 | -4.07 | -590.36 | 29.58 | 0.69 | 142.75 | -63.95 | 4.73 | -6.15 | 138.89 | 5.9 | 18.47 | 69.05 | 0.72 | 12.5 | 0.0 | 0.03 | 0.0 | 0.0 | 234.29 | 360.57 | -24.63 |
| 21Q3 (8) | -5.08 | -1687.5 | -201.8 | 7.94 | 302.04 | 792.13 | -16.49 | -522.82 | -179.49 | -3.92 | -222.88 | -318.99 | 2.86 | 179.22 | -51.36 | 0.21 | -57.14 | -82.2 | 0.83 | 181.37 | -56.08 | 0.29 | -62.91 | -86.03 | 5.04 | -13.99 | 39.23 | 4.98 | 28.35 | 134.91 | 0.64 | -3.03 | -26.44 | 0.03 | 0.0 | 0.0 | -89.91 | -1384.05 | -154.42 |
| 21Q2 (7) | 0.32 | 105.63 | 105.61 | -3.93 | -211.9 | -151.17 | 3.9 | 145.24 | 159.36 | 3.19 | 614.52 | 269.68 | -3.61 | 47.98 | -282.32 | 0.49 | 40.0 | -7.55 | -1.02 | -3.03 | -500.0 | 0.77 | 23.15 | -19.21 | 5.86 | 11.2 | -5.02 | 3.88 | 21.25 | 29.77 | 0.66 | 4.76 | -5.71 | 0.03 | 0.0 | 0.0 | 7.00 | 104.76 | 104.57 |
| 21Q1 (6) | -5.68 | -143.1 | -0.18 | -1.26 | -141.31 | -93.85 | -8.62 | 76.69 | -707.04 | -0.62 | -287.5 | -131.79 | -6.94 | -142.76 | -9.81 | 0.35 | -66.67 | -65.69 | -0.99 | 82.87 | -560.0 | 0.62 | -67.49 | -79.01 | 5.27 | 166.16 | 75.67 | 3.2 | -8.31 | 265.8 | 0.63 | -12.5 | 1.61 | 0.03 | 0.0 | 0.0 | -147.15 | -147.34 | 0 |
| 20Q4 (5) | 13.18 | 164.13 | 17.99 | 3.05 | 242.7 | -83.03 | -36.98 | -526.78 | -152.6 | -0.16 | -108.94 | 98.24 | 16.23 | 176.02 | -44.3 | 1.05 | -11.02 | 556.25 | -5.78 | -405.82 | -142.66 | 1.92 | -5.95 | 535.96 | 1.98 | -45.3 | -13.91 | 3.49 | 64.62 | 322.29 | 0.72 | -17.24 | 63.64 | 0.03 | 0.0 | 0.0 | 310.85 | 88.13 | 0 |
| 20Q3 (4) | 4.99 | 187.54 | 0.0 | 0.89 | -88.41 | 0.0 | -5.9 | 10.2 | 0.0 | 1.79 | 195.21 | 0.0 | 5.88 | 196.97 | 0.0 | 1.18 | 122.64 | 0.0 | 1.89 | 1211.76 | 0.0 | 2.04 | 114.55 | 0.0 | 3.62 | -41.33 | 0.0 | 2.12 | -29.1 | 0.0 | 0.87 | 24.29 | 0.0 | 0.03 | 0.0 | 0.0 | 165.23 | 207.84 | 0.0 |
| 20Q2 (3) | -5.7 | -0.53 | 0.0 | 7.68 | 1281.54 | 0.0 | -6.57 | -562.68 | 0.0 | -1.88 | -196.41 | 0.0 | 1.98 | 131.33 | 0.0 | 0.53 | -48.04 | 0.0 | -0.17 | -13.33 | 0.0 | 0.95 | -68.0 | 0.0 | 6.17 | 105.67 | 0.0 | 2.99 | 254.92 | 0.0 | 0.7 | 12.9 | 0.0 | 0.03 | 0.0 | 0.0 | -153.23 | 0 | 0.0 |
| 20Q1 (2) | -5.67 | -150.76 | 0.0 | -0.65 | -103.62 | 0.0 | 1.42 | 109.7 | 0.0 | 1.95 | 121.48 | 0.0 | -6.32 | -121.69 | 0.0 | 1.02 | 537.5 | 0.0 | -0.15 | -101.11 | 0.0 | 2.98 | 885.08 | 0.0 | 3.0 | 30.43 | 0.0 | -1.93 | -22.93 | 0.0 | 0.62 | 40.91 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 11.17 | 0.0 | 0.0 | 17.97 | 0.0 | 0.0 | -14.64 | 0.0 | 0.0 | -9.08 | 0.0 | 0.0 | 29.14 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 13.55 | 0.0 | 0.0 | 0.30 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -1.57 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
