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) | 22.65 | -61.05 | -6.75 | 0 | 54.56 | 0 | 1.52 | 0 | 15.9 | -67.55 | 4.17 | -62.83 | -0.84 | 0 | 0.30 | -70.85 | 48.95 | -16.25 | 47.43 | -27.47 | 6.65 | 3.1 | 1.24 | 40.91 | 40.94 | -48.8 |
| 2022 (9) | 58.15 | -30.4 | -9.15 | 0 | -77.76 | 0 | -0.88 | 0 | 49.0 | -31.48 | 11.22 | 91.14 | -1.52 | 0 | 1.05 | 117.23 | 58.45 | -59.65 | 65.39 | -50.97 | 6.45 | 4.37 | 0.88 | 41.94 | 79.96 | 34.16 |
| 2021 (8) | 83.55 | 5.75 | -12.04 | 0 | -36.95 | 0 | -5.54 | 0 | 71.51 | 4.87 | 5.87 | 9.93 | -0.58 | 0 | 0.48 | -23.71 | 144.87 | 243.46 | 133.38 | 204.94 | 6.18 | -2.37 | 0.62 | -7.46 | 59.60 | -61.72 |
| 2020 (7) | 79.01 | 103.32 | -10.82 | 0 | -12.11 | 0 | 2.65 | 13150.0 | 68.19 | 89.36 | 5.34 | -5.65 | -0.54 | 0 | 0.63 | -31.1 | 42.18 | 191.5 | 43.74 | 125.58 | 6.33 | 4.98 | 0.67 | -34.31 | 155.72 | 5.95 |
| 2019 (6) | 38.86 | 0 | -2.85 | 0 | -20.25 | 0 | 0.02 | -99.4 | 36.01 | 0 | 5.66 | -7.21 | -0.87 | 0 | 0.92 | -8.5 | 14.47 | -36.42 | 19.39 | -24.46 | 6.03 | 36.12 | 1.02 | -35.44 | 146.97 | 0 |
| 2018 (5) | -23.34 | 0 | -19.47 | 0 | -25.15 | 0 | 3.36 | 16700.0 | -42.81 | 0 | 6.1 | 74.79 | -0.15 | 0 | 1.00 | 71.8 | 22.76 | 2.25 | 25.67 | -7.86 | 4.43 | 9.38 | 1.58 | -12.71 | -73.67 | 0 |
| 2017 (4) | 39.04 | -7.11 | -0.01 | 0 | -13.45 | 0 | 0.02 | 0 | 39.03 | -8.14 | 3.49 | 22.46 | -1.27 | 0 | 0.58 | 7.04 | 22.26 | 31.79 | 27.86 | 21.5 | 4.05 | 11.88 | 1.81 | -0.55 | 115.78 | -21.85 |
| 2016 (3) | 42.03 | 20.05 | 0.46 | 0 | -17.09 | 0 | -1.6 | 0 | 42.49 | 34.89 | 2.85 | 46.15 | -0.2 | 0 | 0.54 | 41.92 | 16.89 | 34.9 | 22.93 | 19.43 | 3.62 | -5.97 | 1.82 | -6.67 | 148.15 | 5.79 |
| 2015 (2) | 35.01 | 23.01 | -3.51 | 0 | -16.98 | 0 | 1.35 | 0 | 31.5 | -44.42 | 1.95 | -53.35 | -1.29 | 0 | 0.38 | -49.94 | 12.52 | -30.68 | 19.2 | -19.93 | 3.85 | 10.95 | 1.95 | 12.72 | 140.04 | 43.58 |
| 2014 (1) | 28.46 | 57.85 | 28.21 | 0 | -43.9 | 0 | -0.34 | 0 | 56.67 | 0 | 4.18 | 110.05 | -1.77 | 0 | 0.77 | 96.87 | 18.06 | 0.11 | 23.98 | 1.78 | 3.47 | -7.71 | 1.73 | -3.89 | 97.53 | 57.52 |
| 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) | 57.08 | 190.92 | -37.27 | -3.49 | 59.79 | 78.52 | 111.16 | 94.44 | 108.52 | 0.11 | -79.63 | -96.1 | 53.59 | 174.99 | -28.31 | 1.8 | -88.98 | 29.5 | 0.12 | -99.03 | -25.0 | 0.26 | -88.43 | -31.96 | 33.77 | -12.31 | 202.33 | 19.27 | -34.94 | 30.29 | 1.7 | 3.03 | 1.8 | 0.43 | 10.26 | 34.38 | 266.73 | 234.51 | -50.82 |
| 24Q2 (19) | -62.78 | 59.09 | -477.55 | -8.68 | 30.34 | -578.12 | 57.17 | -45.91 | 24956.52 | 0.54 | 157.45 | 158.06 | -71.46 | 56.93 | -488.15 | 16.33 | 2232.86 | 3040.38 | 12.31 | 199.92 | 2664.58 | 2.21 | 1640.86 | 1010.22 | 38.51 | 25.15 | 292.16 | 29.62 | 46.34 | 232.81 | 1.65 | 2.48 | -4.07 | 0.39 | 5.41 | 30.0 | -198.29 | 71.29 | -99.21 |
| 24Q1 (18) | -153.47 | -127.5 | -1637.78 | -12.46 | -186.35 | -241.37 | 105.7 | 6045.35 | 42380.0 | -0.94 | 53.92 | -156.29 | -165.93 | -212.9 | -2721.33 | 0.7 | -44.44 | -30.0 | -12.32 | -5256.52 | -4300.0 | 0.13 | -54.08 | -64.43 | 30.77 | 102.97 | 140.39 | 20.24 | 49.93 | 97.46 | 1.61 | 0.0 | -2.42 | 0.37 | 2.78 | 42.31 | -690.68 | -58.39 | -941.55 |
| 23Q4 (17) | -67.46 | -174.13 | -192.86 | 14.43 | 188.8 | 5244.44 | 1.72 | -96.77 | 206.83 | -2.04 | -172.34 | 68.17 | -53.03 | -170.94 | -172.72 | 1.26 | -9.35 | 21.15 | -0.23 | -243.75 | 60.34 | 0.28 | -26.42 | -26.13 | 15.16 | 35.72 | 105.7 | 13.5 | -8.72 | 2.2 | 1.61 | -3.59 | -8.0 | 0.36 | 12.5 | 71.43 | -436.07 | -180.41 | -191.06 |
| 23Q3 (16) | 91.0 | 937.17 | 45.18 | -16.25 | -1169.53 | -2081.71 | 53.31 | 23278.26 | 170.52 | 2.82 | 403.23 | -39.35 | 74.75 | 715.23 | 17.72 | 1.39 | 167.31 | -43.5 | 0.16 | 133.33 | -85.59 | 0.38 | 88.74 | -63.07 | 11.17 | 13.75 | 304.71 | 14.79 | 66.18 | 26.52 | 1.67 | -2.91 | -1.18 | 0.32 | 6.67 | 39.13 | 542.31 | 644.81 | 17.75 |
| 23Q2 (15) | -10.87 | -208.92 | 47.39 | -1.28 | 64.93 | 85.7 | -0.23 | 8.0 | 17.86 | -0.93 | -155.69 | -344.74 | -12.15 | -291.94 | 58.97 | 0.52 | -48.0 | -92.53 | -0.48 | -71.43 | 65.47 | 0.20 | -44.23 | -93.52 | 9.82 | -23.28 | -28.94 | 8.9 | -13.17 | -9.37 | 1.72 | 4.24 | 13.91 | 0.3 | 15.38 | 25.0 | -99.54 | -221.29 | 44.25 |
| 23Q1 (14) | 9.98 | -86.26 | 117.66 | -3.65 | -1451.85 | -182.95 | -0.25 | 84.47 | 10.71 | 1.67 | 126.05 | 227.45 | 6.33 | -91.32 | 110.95 | 1.0 | -3.85 | 31.58 | -0.28 | 51.72 | 56.92 | 0.36 | -4.64 | 53.08 | 12.8 | 73.68 | -62.9 | 10.25 | -22.41 | -66.58 | 1.65 | -5.71 | 9.27 | 0.26 | 23.81 | 30.0 | 82.07 | -82.86 | 147.03 |
| 22Q4 (13) | 72.65 | 15.91 | -29.55 | 0.27 | -67.07 | 126.21 | -1.61 | 97.87 | -238.79 | -6.41 | -237.85 | -31.62 | 72.92 | 14.83 | -28.58 | 1.04 | -57.72 | 42.47 | -0.58 | -152.25 | -75.76 | 0.37 | -63.21 | 56.08 | 7.37 | 167.03 | -78.93 | 13.21 | 13.0 | -64.3 | 1.75 | 3.55 | 8.7 | 0.21 | -8.7 | 16.67 | 478.91 | 3.99 | 80.13 |
| 22Q3 (12) | 62.68 | 403.39 | 491.51 | 0.82 | 109.16 | 195.35 | -75.6 | -26900.0 | -116.93 | 4.65 | 1123.68 | 241.91 | 63.5 | 314.45 | 476.41 | 2.46 | -64.66 | 83.58 | 1.11 | 179.86 | 313.46 | 1.02 | -66.89 | 137.48 | 2.76 | -80.03 | -93.03 | 11.69 | 19.04 | -67.45 | 1.69 | 11.92 | 12.67 | 0.23 | -4.17 | 53.33 | 460.54 | 357.91 | 1180.45 |
| 22Q2 (11) | -20.66 | 63.44 | -83.64 | -8.95 | -593.8 | -44650.0 | -0.28 | 0.0 | -3.7 | 0.38 | -25.49 | 156.72 | -29.61 | 48.77 | -162.73 | 6.96 | 815.79 | 9842.86 | -1.39 | -113.85 | -548.39 | 3.07 | 1217.8 | 13846.41 | 13.82 | -59.94 | -63.64 | 9.82 | -67.98 | -70.12 | 1.51 | 0.0 | -3.21 | 0.24 | 20.0 | 84.62 | -178.57 | -2.32 | -448.55 |
| 22Q1 (10) | -56.51 | -154.79 | -834.85 | -1.29 | -25.24 | 87.27 | -0.28 | -124.14 | 90.6 | 0.51 | 110.47 | 137.5 | -57.8 | -156.61 | -2268.85 | 0.76 | 4.11 | -79.57 | -0.65 | -96.97 | -2066.67 | 0.23 | -2.76 | -82.23 | 34.5 | -1.37 | 6.94 | 30.67 | -17.11 | 11.16 | 1.51 | -6.21 | -0.66 | 0.2 | 11.11 | 25.0 | -174.52 | -165.64 | -764.27 |
| 21Q4 (9) | 103.13 | 744.16 | 33367.74 | -1.03 | -19.77 | 72.01 | 1.16 | 103.33 | 332.0 | -4.87 | -458.09 | -176.7 | 102.1 | 705.22 | 2658.9 | 0.73 | -45.52 | 40.38 | -0.33 | 36.54 | -43.48 | 0.24 | -44.02 | 8.12 | 34.98 | -11.69 | 233.14 | 37.0 | 3.04 | 235.75 | 1.61 | 7.33 | 3.21 | 0.18 | 20.0 | 12.5 | 265.87 | 723.73 | 11026.3 |
| 21Q3 (8) | -16.01 | -42.31 | -133.23 | -0.86 | -4200.0 | 63.87 | -34.85 | -12807.41 | -151.26 | 1.36 | 302.99 | 16.24 | -16.87 | -49.69 | -136.83 | 1.34 | 1814.29 | -54.73 | -0.52 | -267.74 | -169.33 | 0.43 | 1844.38 | -66.72 | 39.61 | 4.21 | 184.96 | 35.91 | 9.25 | 152.0 | 1.5 | -3.85 | -6.83 | 0.15 | 15.38 | -6.25 | -42.63 | -30.94 | -114.17 |
| 21Q2 (7) | -11.25 | -246.29 | -126.98 | -0.02 | 99.8 | 97.75 | -0.27 | 90.94 | -137.5 | -0.67 | 50.74 | -141.36 | -11.27 | -361.89 | -127.62 | 0.07 | -98.12 | -90.54 | 0.31 | 1133.33 | 137.35 | 0.02 | -98.32 | -93.78 | 38.01 | 17.82 | 244.61 | 32.87 | 19.14 | 181.66 | 1.56 | 2.63 | -1.89 | 0.13 | -18.75 | -27.78 | -32.55 | -223.9 | -110.49 |
| 21Q1 (6) | 7.69 | 2580.65 | 172.89 | -10.13 | -175.27 | -162.44 | -2.98 | -496.0 | -293.51 | -1.36 | 22.73 | -183.95 | -2.44 | 38.85 | 83.07 | 3.72 | 615.38 | 232.14 | -0.03 | 86.96 | 86.36 | 1.31 | 491.59 | 101.78 | 32.26 | 207.24 | 377.93 | 27.59 | 150.36 | 304.55 | 1.52 | -2.56 | -3.18 | 0.16 | 0.0 | -5.88 | 26.27 | 1179.72 | 121.32 |
| 20Q4 (5) | -0.31 | -100.64 | -105.18 | -3.68 | -54.62 | -365.82 | -0.5 | 96.4 | 61.54 | -1.76 | -250.43 | -1157.14 | -3.99 | -108.71 | -176.88 | 0.52 | -82.43 | -79.03 | -0.23 | -130.67 | 73.56 | 0.22 | -82.77 | -85.9 | 10.5 | -24.46 | 238.71 | 11.02 | -22.67 | 182.56 | 1.56 | -3.11 | 1.96 | 0.16 | 0.0 | -20.0 | -2.43 | -100.81 | -102.29 |
| 20Q3 (4) | 48.18 | 15.54 | 0.0 | -2.38 | -167.42 | 0.0 | -13.87 | -2026.39 | 0.0 | 1.17 | -27.78 | 0.0 | 45.8 | 12.23 | 0.0 | 2.96 | 300.0 | 0.0 | 0.75 | 190.36 | 0.0 | 1.29 | 263.55 | 0.0 | 13.9 | 26.02 | 0.0 | 14.25 | 22.11 | 0.0 | 1.61 | 1.26 | 0.0 | 0.16 | -11.11 | 0.0 | 300.75 | -3.07 | 0.0 |
| 20Q2 (3) | 41.7 | 495.26 | 0.0 | -0.89 | 76.94 | 0.0 | 0.72 | -53.25 | 0.0 | 1.62 | 0.0 | 0.0 | 40.81 | 383.21 | 0.0 | 0.74 | -33.93 | 0.0 | -0.83 | -277.27 | 0.0 | 0.35 | -45.54 | 0.0 | 11.03 | 63.41 | 0.0 | 11.67 | 71.11 | 0.0 | 1.59 | 1.27 | 0.0 | 0.18 | 5.88 | 0.0 | 310.27 | 351.74 | 0.0 |
| 20Q1 (2) | -10.55 | -276.42 | 0.0 | -3.86 | -388.61 | 0.0 | 1.54 | 218.46 | 0.0 | 1.62 | 1257.14 | 0.0 | -14.41 | -377.65 | 0.0 | 1.12 | -54.84 | 0.0 | -0.22 | 74.71 | 0.0 | 0.65 | -58.67 | 0.0 | 6.75 | 117.74 | 0.0 | 6.82 | 74.87 | 0.0 | 1.57 | 2.61 | 0.0 | 0.17 | -15.0 | 0.0 | -123.25 | -216.03 | 0.0 |
| 19Q4 (1) | 5.98 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | -1.3 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 5.19 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 3.9 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 106.22 | 0.0 | 0.0 |
