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) | 20.45 | 14.89 | -7.5 | 0 | -12.51 | 0 | 2.69 | 37.24 | 12.95 | 0 | 10.37 | -46.63 | -0.13 | 0 | 8.16 | -44.44 | 8.34 | -48.87 | 8.21 | -53.3 | 8.57 | 18.53 | 0.41 | -14.58 | 118.96 | 69.02 |
| 2022 (9) | 17.8 | 71.65 | -21.76 | 0 | -2.1 | 0 | 1.96 | 0 | -3.96 | 0 | 19.43 | -25.38 | -0.38 | 0 | 14.69 | -21.81 | 16.31 | -28.75 | 17.58 | -8.77 | 7.23 | 14.94 | 0.48 | 11.63 | 70.38 | 76.4 |
| 2021 (8) | 10.37 | -41.61 | -42.62 | 0 | 47.83 | 837.84 | -0.26 | 0 | -32.25 | 0 | 26.04 | 79.96 | -0.1 | 0 | 18.79 | 36.12 | 22.89 | 130.75 | 19.27 | 114.83 | 6.29 | -1.26 | 0.43 | -15.69 | 39.90 | -64.39 |
| 2020 (7) | 17.76 | 139.35 | -12.72 | 0 | 5.1 | 0 | -0.54 | 0 | 5.04 | 238.26 | 14.47 | 217.32 | 0.19 | 0 | 13.80 | 176.71 | 9.92 | 57.96 | 8.97 | 69.25 | 6.37 | -21.26 | 0.51 | 13.33 | 112.05 | 109.0 |
| 2019 (6) | 7.42 | -59.56 | -5.93 | 0 | -4.67 | 0 | 0.66 | 65.0 | 1.49 | -83.96 | 4.56 | -57.02 | -0.26 | 0 | 4.99 | -46.57 | 6.28 | -32.62 | 5.3 | -40.58 | 8.09 | -9.81 | 0.45 | -2.17 | 53.61 | -46.39 |
| 2018 (5) | 18.35 | -14.17 | -9.06 | 0 | -4.46 | 0 | 0.4 | 0 | 9.29 | 67.69 | 10.61 | -20.29 | -0.14 | 0 | 9.33 | -16.58 | 9.32 | -1.17 | 8.92 | 0 | 8.97 | -4.57 | 0.46 | -52.58 | 100.00 | -67.35 |
| 2017 (4) | 21.38 | -17.16 | -15.84 | 0 | 0.63 | 0 | -6.84 | 0 | 5.54 | -66.44 | 13.31 | 25.57 | 0 | 0 | 11.19 | 35.85 | 9.43 | 20.13 | -3.39 | 0 | 9.4 | -16.74 | 0.97 | 67.24 | 306.30 | 112.67 |
| 2016 (3) | 25.81 | 38.61 | -9.3 | 0 | -14.56 | 0 | -3.08 | 0 | 16.51 | 57.39 | 10.6 | 13.01 | 0.81 | 268.18 | 8.24 | 31.6 | 7.85 | 0.26 | 6.05 | 31.81 | 11.29 | -21.1 | 0.58 | -18.31 | 144.03 | 51.69 |
| 2015 (2) | 18.62 | 4.55 | -8.13 | 0 | -6.9 | 0 | 0.34 | 0 | 10.49 | 187.4 | 9.38 | -42.63 | 0.22 | -46.34 | 6.26 | -33.65 | 7.83 | -16.44 | 4.59 | 328.97 | 14.31 | -6.35 | 0.71 | 5.97 | 94.95 | -9.26 |
| 2014 (1) | 17.81 | 35.03 | -14.16 | 0 | -7.42 | 0 | -1.2 | 0 | 3.65 | 0 | 16.35 | 16.54 | 0.41 | 0 | 9.43 | -8.1 | 9.37 | 0 | 1.07 | 0 | 15.28 | 2.69 | 0.67 | 17.54 | 104.64 | 1.31 |
| 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) | 6.14 | 587.3 | -59.82 | -3.05 | -30600.0 | -67.58 | -7.09 | -687.78 | 15.09 | 0.26 | 425.0 | 208.33 | 3.09 | 347.2 | -77.04 | 1.74 | 35.94 | -26.89 | 0.04 | 0 | 300.0 | 5.22 | 33.74 | -28.25 | 2.34 | -7.14 | -0.43 | 2.53 | -10.28 | 3.69 | 2.55 | 1.19 | 17.51 | 0.08 | 0.0 | -11.11 | 118.99 | 611.86 | -63.4 |
| 24Q2 (19) | -1.26 | -366.67 | -116.82 | 0.01 | 100.29 | 100.86 | -0.9 | 38.78 | 75.87 | -0.08 | -108.42 | -128.57 | -1.25 | 65.85 | -119.75 | 1.28 | 15.32 | -45.76 | 0 | 100.0 | 100.0 | 3.90 | 2.24 | -41.46 | 2.52 | 78.72 | -15.15 | 2.82 | 57.54 | -6.62 | 2.52 | 0.8 | 17.21 | 0.08 | -11.11 | -27.27 | -23.25 | -277.12 | -116.39 |
| 24Q1 (18) | -0.27 | -110.51 | 94.47 | -3.39 | -67.0 | -35.6 | -1.47 | -138.08 | 65.65 | 0.95 | 379.41 | 179.41 | -3.66 | -777.78 | 50.41 | 1.11 | -46.63 | -68.73 | -1.17 | -963.64 | 0 | 3.82 | -44.41 | -69.24 | 1.41 | -7.24 | -6.62 | 1.79 | 23.45 | 37.69 | 2.5 | 15.74 | 19.05 | 0.09 | 0.0 | -25.0 | -6.16 | -108.87 | 95.55 |
| 23Q4 (17) | 2.57 | -83.18 | -76.89 | -2.03 | -11.54 | -183.2 | 3.86 | 146.23 | 155.3 | -0.34 | -41.67 | -130.09 | 0.54 | -95.99 | -96.02 | 2.08 | -12.61 | -55.93 | -0.11 | -450.0 | -650.0 | 6.86 | -5.6 | -58.43 | 1.52 | -35.32 | -27.62 | 1.45 | -40.57 | -2.68 | 2.16 | -0.46 | 12.5 | 0.09 | 0.0 | -35.71 | 69.46 | -78.63 | -77.83 |
| 23Q3 (16) | 15.28 | 104.01 | 44.7 | -1.82 | -56.9 | 54.61 | -8.35 | -123.86 | -29.66 | -0.24 | -185.71 | -127.27 | 13.46 | 112.64 | 105.5 | 2.38 | 0.85 | -52.3 | -0.02 | -100.0 | 95.24 | 7.27 | 9.11 | -53.82 | 2.35 | -20.88 | -21.93 | 2.44 | -19.21 | -42.72 | 2.17 | 0.93 | 16.04 | 0.09 | -18.18 | -25.0 | 325.11 | 129.18 | 92.42 |
| 23Q2 (15) | 7.49 | 253.48 | -6.49 | -1.16 | 53.6 | -126.54 | -3.73 | 12.85 | 62.66 | 0.28 | -17.65 | 255.56 | 6.33 | 185.77 | -48.87 | 2.36 | -33.52 | -51.64 | -0.01 | 0 | -200.0 | 6.66 | -46.27 | -52.4 | 2.97 | 96.69 | -42.11 | 3.02 | 132.31 | -47.02 | 2.15 | 2.38 | 25.0 | 0.11 | -8.33 | 0.0 | 141.86 | 202.32 | 33.36 |
| 23Q1 (14) | -4.88 | -143.88 | 58.96 | -2.5 | -202.46 | 89.82 | -4.28 | 38.68 | -120.09 | 0.34 | -69.91 | 183.33 | -7.38 | -154.42 | 79.75 | 3.55 | -24.79 | -26.65 | 0 | -100.0 | -100.0 | 12.40 | -24.89 | -4.77 | 1.51 | -28.1 | -75.16 | 1.3 | -12.75 | -78.76 | 2.1 | 9.38 | 22.09 | 0.12 | -14.29 | 9.09 | -138.64 | -144.26 | 7.3 |
| 22Q4 (13) | 11.12 | 5.3 | 224.25 | 2.44 | 160.85 | 144.85 | -6.98 | -8.39 | -127.43 | 1.13 | 28.41 | 303.57 | 13.56 | 107.02 | 194.23 | 4.72 | -5.41 | -58.19 | 0.02 | 104.76 | -99.75 | 16.52 | 4.88 | -49.87 | 2.1 | -30.23 | -63.22 | 1.49 | -65.02 | -66.74 | 1.92 | 2.67 | 15.66 | 0.14 | 16.67 | 27.27 | 313.24 | 85.39 | 318.74 |
| 22Q3 (12) | 10.56 | 31.84 | -6.47 | -4.01 | -191.76 | 66.33 | -6.44 | 35.54 | -261.81 | 0.88 | 588.89 | -79.25 | 6.55 | -47.09 | 1156.45 | 4.99 | 2.25 | 0.0 | -0.42 | -4300.0 | 94.83 | 15.75 | 12.45 | 16.82 | 3.01 | -41.33 | -57.72 | 4.26 | -25.26 | -31.73 | 1.87 | 8.72 | 16.88 | 0.12 | 9.09 | 9.09 | 168.96 | 58.84 | 18.98 |
| 22Q2 (11) | 8.01 | 167.37 | -42.33 | 4.37 | 117.79 | 202.34 | -9.99 | -146.9 | -1547.83 | -0.18 | -250.0 | -107.26 | 12.38 | 133.96 | 28.69 | 4.88 | 0.83 | 34.44 | 0.01 | 0.0 | -66.67 | 14.00 | 7.51 | 38.99 | 5.13 | -15.62 | -19.84 | 5.7 | -6.86 | 1.24 | 1.72 | 0.0 | 10.26 | 0.11 | 0.0 | 0.0 | 106.37 | 171.13 | -44.09 |
| 22Q1 (10) | -11.89 | -32.85 | -102.56 | -24.56 | -351.47 | -16.95 | 21.3 | -16.31 | 20.27 | 0.12 | -57.14 | 101.65 | -36.45 | -153.3 | -35.65 | 4.84 | -57.13 | -21.04 | 0.01 | -99.88 | 0 | 13.02 | -60.46 | -33.52 | 6.08 | 6.48 | 66.12 | 6.12 | 36.61 | 109.59 | 1.72 | 3.61 | 17.01 | 0.11 | 0.0 | 0.0 | -149.56 | -4.44 | -14.65 |
| 21Q4 (9) | -8.95 | -179.27 | -212.3 | -5.44 | 54.32 | -22.8 | 25.45 | 539.45 | 4487.93 | 0.28 | -93.4 | 151.85 | -14.39 | -2220.97 | -506.5 | 11.29 | 126.25 | 63.86 | 8.0 | 198.4 | 3900.0 | 32.94 | 144.41 | 43.06 | 5.71 | -19.8 | 88.45 | 4.48 | -28.21 | 107.41 | 1.66 | 3.75 | 12.16 | 0.11 | 0.0 | -21.43 | -143.20 | -200.84 | -167.92 |
| 21Q3 (8) | 11.29 | -18.72 | 473.1 | -11.91 | -178.92 | -204.6 | 3.98 | 476.81 | -28.8 | 4.24 | 70.97 | 821.74 | -0.62 | -106.44 | 68.04 | 4.99 | 37.47 | 6.17 | -8.13 | -27200.0 | -81200.0 | 13.48 | 33.79 | -20.53 | 7.12 | 11.25 | 148.95 | 6.24 | 10.83 | 122.06 | 1.6 | 2.56 | 2.56 | 0.11 | 0.0 | -15.38 | 142.01 | -25.36 | 224.39 |
| 21Q2 (7) | 13.89 | 336.63 | 146.71 | -4.27 | 79.67 | -77.92 | 0.69 | -96.1 | 122.12 | 2.48 | 134.16 | 333.96 | 9.62 | 135.8 | 197.83 | 3.63 | -40.78 | 63.51 | 0.03 | 0 | 0 | 10.07 | -48.57 | 17.22 | 6.4 | 74.86 | 119.93 | 5.63 | 92.81 | 89.56 | 1.56 | 6.12 | -4.29 | 0.11 | 0.0 | -8.33 | 190.27 | 245.87 | 59.52 |
| 21Q1 (6) | -5.87 | -173.65 | -368.04 | -21.0 | -374.04 | -960.61 | 17.71 | 3153.45 | 451.71 | -7.26 | -1244.44 | -1351.72 | -26.87 | -859.04 | -12895.24 | 6.13 | -11.03 | 814.93 | 0 | -100.0 | 0 | 19.59 | -14.93 | 525.16 | 3.66 | 20.79 | 226.79 | 2.92 | 35.19 | 183.5 | 1.47 | -0.68 | -13.02 | 0.11 | -21.43 | -15.38 | -130.44 | -161.87 | -269.76 |
| 20Q4 (5) | 7.97 | 304.57 | 624.34 | -4.43 | -13.3 | -93.45 | -0.58 | -110.38 | 74.78 | -0.54 | -217.39 | -205.88 | 3.54 | 282.47 | 192.91 | 6.89 | 46.6 | 537.96 | 0.2 | 2100.0 | 2100.0 | 23.03 | 35.77 | 402.78 | 3.03 | 5.94 | 56.19 | 2.16 | -23.13 | 33.33 | 1.48 | -5.13 | -26.73 | 0.14 | 7.69 | 7.69 | 210.85 | 381.63 | 622.95 |
| 20Q3 (4) | 1.97 | -65.01 | 0.0 | -3.91 | -62.92 | 0.0 | 5.59 | 279.17 | 0.0 | 0.46 | 143.4 | 0.0 | -1.94 | -160.06 | 0.0 | 4.7 | 111.71 | 0.0 | -0.01 | 0 | 0.0 | 16.96 | 97.35 | 0.0 | 2.86 | -1.72 | 0.0 | 2.81 | -5.39 | 0.0 | 1.56 | -4.29 | 0.0 | 0.13 | 8.33 | 0.0 | 43.78 | -63.3 | 0.0 |
| 20Q2 (3) | 5.63 | 157.08 | 0.0 | -2.4 | -21.21 | 0.0 | -3.12 | -197.2 | 0.0 | -1.06 | -282.76 | 0.0 | 3.23 | 1438.1 | 0.0 | 2.22 | 231.34 | 0.0 | 0 | 0 | 0.0 | 8.59 | 174.26 | 0.0 | 2.91 | 159.82 | 0.0 | 2.97 | 188.35 | 0.0 | 1.63 | -3.55 | 0.0 | 0.12 | -7.69 | 0.0 | 119.28 | 55.23 | 0.0 |
| 20Q1 (2) | 2.19 | 244.08 | 0.0 | -1.98 | 13.54 | 0.0 | 3.21 | 239.57 | 0.0 | 0.58 | 13.73 | 0.0 | 0.21 | 105.51 | 0.0 | 0.67 | -37.96 | 0.0 | 0 | 100.0 | 0.0 | 3.13 | -31.58 | 0.0 | 1.12 | -42.27 | 0.0 | 1.03 | -36.42 | 0.0 | 1.69 | -16.34 | 0.0 | 0.13 | 0.0 | 0.0 | 76.84 | 290.59 | 0.0 |
| 19Q4 (1) | -1.52 | 0.0 | 0.0 | -2.29 | 0.0 | 0.0 | -2.3 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -3.81 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 4.58 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 2.02 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -40.32 | 0.0 | 0.0 |
