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) | 171.77 | 0 | -12.61 | 0 | -153.73 | 0 | -3.46 | 0 | 159.16 | 0 | 14.58 | 0.21 | -0.62 | 0 | 3.31 | -39.45 | 117.12 | 107.77 | 24.37 | -34.86 | 2.34 | 35.26 | 0.38 | 111.11 | 634.07 | 0 |
| 2022 (9) | -91.99 | 0 | -14.45 | 0 | 129.09 | 6.94 | -1.77 | 0 | -106.44 | 0 | 14.55 | 5720.0 | -1.28 | 0 | 5.46 | 9578.94 | 56.37 | -43.71 | 37.41 | -54.31 | 1.73 | -23.11 | 0.18 | 20.0 | -233.95 | 0 |
| 2021 (8) | -126.49 | 0 | 19.32 | 124.13 | 120.71 | -41.05 | -9.99 | 0 | -107.17 | 0 | 0.25 | -86.77 | -15.07 | 0 | 0.06 | -92.69 | 100.15 | 142.14 | 81.87 | 209.41 | 2.25 | -1.32 | 0.15 | 7.14 | -150.10 | 0 |
| 2020 (7) | -230.27 | 0 | 8.62 | -46.53 | 204.77 | 251.72 | -1.09 | 0 | -221.65 | 0 | 1.89 | -58.55 | 0 | 0 | 0.77 | -59.68 | 41.36 | 17.97 | 26.46 | -12.67 | 2.28 | 9.62 | 0.14 | 27.27 | -797.33 | 0 |
| 2019 (6) | -102.59 | 0 | 16.12 | 0 | 58.22 | 0 | -10.86 | 0 | -86.47 | 0 | 4.56 | -36.58 | 0 | 0 | 1.92 | 17.81 | 35.06 | -63.11 | 30.3 | -55.81 | 2.08 | 126.09 | 0.11 | 10.0 | -315.76 | 0 |
| 2018 (5) | 93.65 | 0 | -7.28 | 0 | -39.97 | 0 | 6.29 | 319.33 | 86.37 | 0 | 7.19 | 2146.88 | 0 | 0 | 1.63 | 848.97 | 95.03 | 261.19 | 68.56 | 255.42 | 0.92 | 9.52 | 0.1 | -9.09 | 134.59 | 0 |
| 2017 (4) | -31.64 | 0 | -37.14 | 0 | 67.18 | 0 | 1.5 | 0 | -68.78 | 0 | 0.32 | -74.4 | 0 | 0 | 0.17 | -51.93 | 26.31 | -65.98 | 19.29 | -69.62 | 0.84 | 2.44 | 0.11 | -31.25 | -156.32 | 0 |
| 2016 (3) | 13.6 | -82.48 | -4.69 | 0 | -27.01 | 0 | -1.9 | 0 | 8.91 | -88.63 | 1.25 | 115.52 | 0 | 0 | 0.36 | 112.94 | 77.33 | -21.21 | 63.49 | -21.82 | 0.82 | 46.43 | 0.16 | 33.33 | 21.10 | -77.74 |
| 2015 (2) | 77.61 | -24.31 | 0.76 | 0 | -61.77 | 0 | 2.69 | 438.0 | 78.37 | -19.2 | 0.58 | -30.12 | 0 | 0 | 0.17 | -24.32 | 98.15 | -12.95 | 81.21 | -19.86 | 0.56 | 21.74 | 0.12 | -7.69 | 94.77 | -5.79 |
| 2014 (1) | 102.53 | 5324.87 | -5.54 | 0 | -49.05 | 0 | 0.5 | 0 | 96.99 | 2306.7 | 0.83 | 84.44 | 0 | 0 | 0.22 | 39.19 | 112.75 | 43.81 | 101.33 | 58.16 | 0.46 | 17.95 | 0.13 | -23.53 | 100.60 | 3340.04 |
| 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) | 24.98 | 181.26 | -70.47 | -0.03 | 99.36 | 98.56 | 4.24 | -87.47 | 105.74 | -2.75 | 76.46 | -882.14 | 24.95 | 170.48 | -69.76 | 3.14 | -73.92 | -5.42 | -0.12 | 14.29 | 0 | 3.31 | -72.46 | 100.88 | 26.77 | 12.15 | -53.88 | 17.9 | 167.16 | 100.45 | 0.69 | 18.97 | -11.54 | 0.36 | 260.0 | 620.0 | 131.82 | 131.65 | -84.79 |
| 24Q2 (19) | -30.74 | -44.8 | -231.2 | -4.66 | -18.58 | -49.36 | 33.85 | 108.82 | 696.47 | -11.68 | -31.38 | -208.18 | -35.4 | -40.7 | -274.3 | 12.04 | 267.07 | 209.51 | -0.14 | 81.33 | 0 | 12.00 | 90.67 | 138.35 | 23.87 | 142.34 | 6.23 | 6.7 | 12.79 | 24.77 | 0.58 | 11.54 | 18.37 | 0.1 | -58.33 | 100.0 | -416.53 | -31.45 | -205.07 |
| 24Q1 (18) | -21.23 | -134.51 | -1043.56 | -3.93 | 33.16 | -158.55 | 16.21 | 125.61 | 178.01 | -8.89 | -133.95 | -301.59 | -25.16 | -145.23 | -3546.58 | 3.28 | -43.93 | 115.79 | -0.75 | -22.95 | -7400.0 | 6.30 | -23.97 | 277.11 | 9.85 | -29.69 | -56.4 | 5.94 | 2682.61 | -42.33 | 0.52 | -11.86 | 6.12 | 0.24 | 4.35 | 380.0 | -316.87 | -103.04 | -1626.59 |
| 23Q4 (17) | 61.51 | -27.28 | 8.75 | -5.88 | -182.69 | 17.18 | -63.29 | 14.36 | -179.92 | -3.8 | -1257.14 | -198.96 | 55.63 | -32.57 | 12.47 | 5.85 | 76.2 | -5.03 | -0.61 | 0 | 52.34 | 8.28 | 403.13 | 93.85 | 14.01 | -75.87 | -60.35 | -0.23 | -102.58 | -100.96 | 0.59 | -24.36 | 37.21 | 0.23 | 360.0 | 360.0 | 10425.42 | 1103.03 | 4423.34 |
| 23Q3 (16) | 84.58 | 260.99 | 442.43 | -2.08 | 33.33 | -30.82 | -73.9 | -1838.82 | -924.78 | -0.28 | 92.61 | 71.13 | 82.5 | 306.2 | 413.81 | 3.32 | -14.65 | 49.55 | 0 | 0 | 0 | 1.65 | -67.32 | -74.5 | 58.05 | 158.34 | 1278.86 | 8.93 | 66.29 | 180.82 | 0.78 | 59.18 | 50.0 | 0.05 | 0.0 | 0.0 | 866.60 | 118.59 | 231.57 |
| 23Q2 (15) | 23.43 | 941.33 | 132.35 | -3.12 | -105.26 | -10.64 | 4.25 | 120.45 | -95.3 | -3.79 | -185.94 | -89.5 | 20.31 | 2682.19 | 126.99 | 3.89 | 155.92 | 18.24 | 0 | 100.0 | 0 | 5.04 | 201.68 | -73.41 | 22.47 | -0.53 | 589.26 | 5.37 | -47.86 | 524.42 | 0.49 | 0.0 | 28.95 | 0.05 | 0.0 | 25.0 | 396.45 | 1809.99 | 107.01 |
| 23Q1 (14) | 2.25 | -96.02 | 104.37 | -1.52 | 78.59 | 48.3 | -20.78 | 8.09 | -139.69 | 4.41 | 14.84 | 267.05 | 0.73 | -98.52 | 101.34 | 1.52 | -75.32 | -47.4 | -0.01 | 99.22 | 0 | 1.67 | -60.92 | -59.4 | 22.59 | -36.06 | 66.47 | 10.3 | -57.19 | 10.63 | 0.49 | 13.95 | 25.64 | 0.05 | 0.0 | 25.0 | 20.76 | -90.99 | 103.93 |
| 22Q4 (13) | 56.56 | 328.99 | 776.56 | -7.1 | -346.54 | 53.1 | -22.61 | -352.34 | -165.29 | 3.84 | 495.88 | -63.91 | 49.46 | 288.13 | 310.47 | 6.16 | 177.48 | 3342.11 | -1.28 | 0 | 91.51 | 4.27 | -33.81 | 2255.78 | 35.33 | 739.19 | 80.53 | 24.06 | 656.6 | 202.64 | 0.43 | -17.31 | -24.56 | 0.05 | 0.0 | 25.0 | 230.48 | 134.99 | 335.99 |
| 22Q3 (12) | -24.7 | 65.9 | 74.27 | -1.59 | 43.62 | -121.17 | 8.96 | -90.09 | -79.88 | -0.97 | 51.5 | 95.52 | -26.29 | 65.06 | 70.28 | 2.22 | -32.52 | 1068.42 | 0 | 0 | 0 | 6.45 | -65.93 | 3445.68 | 4.21 | 29.14 | -83.02 | 3.18 | 269.77 | -84.69 | 0.52 | 36.84 | -8.77 | 0.05 | 25.0 | 25.0 | -658.67 | 88.36 | -46.72 |
| 22Q2 (11) | -72.43 | -40.83 | -155.67 | -2.82 | 4.08 | -9500.0 | 90.39 | 72.66 | 72.6 | -2.0 | 24.24 | -109.54 | -75.25 | -38.4 | -165.9 | 3.29 | 13.84 | 1330.43 | 0 | 0 | 0 | 18.94 | 360.67 | 12739.33 | 3.26 | -75.98 | -90.75 | 0.86 | -90.76 | -96.5 | 0.38 | -2.56 | -34.48 | 0.04 | 0.0 | 0.0 | -5658.59 | -971.65 | -4933.41 |
| 22Q1 (10) | -51.43 | -515.19 | -932.2 | -2.94 | 80.58 | -110.92 | 52.35 | 51.17 | 583.38 | -2.64 | -124.81 | 86.75 | -54.37 | -131.36 | -264.21 | 2.89 | 1621.05 | 9533.33 | 0 | 100.0 | 0 | 4.11 | 2175.03 | 11774.12 | 13.57 | -30.66 | -33.9 | 9.31 | 17.11 | -67.41 | 0.39 | -31.58 | -26.42 | 0.04 | 0.0 | 0.0 | -528.03 | -440.66 | -2589.77 |
| 21Q4 (9) | -8.36 | 91.29 | 90.74 | -15.14 | -301.6 | -304.04 | 34.63 | -22.25 | -60.01 | 10.64 | 149.1 | 3332.26 | -23.5 | 73.44 | 71.63 | -0.19 | -200.0 | -114.07 | -15.07 | 0 | 0 | -0.20 | -208.86 | -109.76 | 19.57 | -21.09 | 89.82 | 7.95 | -61.72 | 241.2 | 0.57 | 0.0 | 1.79 | 0.04 | 0.0 | 0.0 | -97.66 | 78.24 | 96.83 |
| 21Q3 (8) | -95.98 | -238.79 | -326.42 | 7.51 | 24933.33 | 8444.44 | 44.54 | -14.95 | 288.49 | -21.67 | -203.39 | -14346.67 | -88.47 | -212.61 | -309.15 | 0.19 | -17.39 | 18.75 | 0 | 0 | 0 | 0.18 | 23.38 | -11.27 | 24.8 | -29.65 | 120.25 | 20.77 | -15.5 | 179.54 | 0.57 | -1.72 | 1.79 | 0.04 | 0.0 | 0.0 | -448.92 | -299.33 | -185.04 |
| 21Q2 (7) | -28.33 | -558.41 | 58.93 | 0.03 | -99.89 | 142.86 | 52.37 | 583.56 | 19.73 | 20.96 | 205.22 | 5474.36 | -28.3 | -185.47 | 59.02 | 0.23 | 666.67 | 76.92 | 0 | 0 | 0 | 0.15 | 326.04 | -9.88 | 35.25 | 71.7 | 88.0 | 24.58 | -13.97 | 49.6 | 0.58 | 9.43 | -4.92 | 0.04 | 0.0 | 0.0 | -112.42 | -630.09 | 72.16 |
| 21Q1 (6) | 6.18 | 106.85 | 105.45 | 26.93 | 262.94 | 1880.15 | -10.83 | -112.51 | -111.05 | -19.92 | -6525.81 | -2189.66 | 33.11 | 139.97 | 129.54 | 0.03 | -97.78 | -88.0 | 0 | 0 | 0 | 0.03 | -98.29 | -97.13 | 20.53 | 99.13 | 1855.24 | 28.57 | 1126.18 | 10481.48 | 0.53 | -5.36 | -3.64 | 0.04 | 0.0 | 33.33 | 21.21 | 100.69 | 100.16 |
| 20Q4 (5) | -90.25 | -312.9 | -1200.43 | 7.42 | 8344.44 | -62.92 | 86.6 | 466.48 | 2391.01 | 0.31 | 306.67 | 107.0 | -82.83 | -295.82 | -733.74 | 1.35 | 743.75 | 200.0 | 0 | 0 | 0 | 2.03 | 889.96 | 196.57 | 10.31 | -8.44 | 150.85 | 2.33 | -68.64 | -65.94 | 0.56 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | -3080.20 | -683.49 | -3197.68 |
| 20Q3 (4) | 42.39 | 161.45 | 0.0 | -0.09 | -28.57 | 0.0 | -23.63 | -154.02 | 0.0 | -0.15 | 61.54 | 0.0 | 42.3 | 161.26 | 0.0 | 0.16 | 23.08 | 0.0 | 0 | 0 | 0.0 | 0.21 | 25.32 | 0.0 | 11.26 | -39.95 | 0.0 | 7.43 | -54.78 | 0.0 | 0.56 | -8.2 | 0.0 | 0.04 | 0.0 | 0.0 | 527.90 | 230.71 | 0.0 |
| 20Q2 (3) | -68.98 | 39.19 | 0.0 | -0.07 | -105.15 | 0.0 | 43.74 | -55.39 | 0.0 | -0.39 | 55.17 | 0.0 | -69.05 | 38.39 | 0.0 | 0.13 | -48.0 | 0.0 | 0 | 0 | 0.0 | 0.16 | -86.43 | 0.0 | 18.75 | 1685.71 | 0.0 | 16.43 | 5985.19 | 0.0 | 0.61 | 10.91 | 0.0 | 0.04 | 33.33 | 0.0 | -403.86 | 96.97 | 0.0 |
| 20Q1 (2) | -113.43 | -1534.44 | 0.0 | 1.36 | -93.2 | 0.0 | 98.05 | 2693.92 | 0.0 | -0.87 | 80.36 | 0.0 | -112.07 | -957.46 | 0.0 | 0.25 | -44.44 | 0.0 | 0 | 0 | 0.0 | 1.21 | 76.13 | 0.0 | 1.05 | -74.45 | 0.0 | 0.27 | -96.05 | 0.0 | 0.55 | -1.79 | 0.0 | 0.03 | 0.0 | 0.0 | -13344.71 | -14186.91 | 0.0 |
| 19Q4 (1) | -6.94 | 0.0 | 0.0 | 20.01 | 0.0 | 0.0 | -3.78 | 0.0 | 0.0 | -4.43 | 0.0 | 0.0 | 13.07 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 4.11 | 0.0 | 0.0 | 6.84 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -93.41 | 0.0 | 0.0 |
