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) | 21.23 | 0 | -6.63 | 0 | -26.93 | 0 | -1.51 | 0 | 14.6 | 154.36 | 3.79 | -33.16 | 0 | 0 | 1.07 | -29.39 | 4.7 | 138.58 | 2.58 | -39.44 | 21.93 | 1.76 | 1.14 | -8.8 | 82.77 | 0 |
| 2022 (9) | -0.57 | 0 | 6.31 | 0 | 1.22 | 0 | -5.23 | 0 | 5.74 | -52.13 | 5.67 | 38.97 | 0 | 0 | 1.52 | 62.55 | 1.97 | -74.08 | 4.26 | -45.59 | 21.55 | -1.46 | 1.25 | 5.04 | -2.11 | 0 |
| 2021 (8) | 14.84 | -69.79 | -2.85 | 0 | -16.67 | 0 | -0.23 | 0 | 11.99 | -72.76 | 4.08 | -0.73 | 0 | 0 | 0.93 | -5.19 | 7.6 | -33.86 | 7.83 | -1.14 | 21.87 | -9.18 | 1.19 | 4.39 | 48.04 | -67.59 |
| 2020 (7) | 49.13 | 119.13 | -5.12 | 0 | -33.05 | 0 | -0.9 | 0 | 44.01 | 455.68 | 4.11 | -62.7 | 0 | 0 | 0.98 | -66.03 | 11.49 | 34.07 | 7.92 | 692.0 | 24.08 | -5.86 | 1.14 | -7.32 | 148.25 | 83.89 |
| 2019 (6) | 22.42 | 127.61 | -14.5 | 0 | -12.68 | 0 | -0.63 | 0 | 7.92 | 0 | 11.02 | -46.11 | -1.1 | 0 | 2.90 | -43.51 | 8.57 | 77.43 | 1.0 | -75.37 | 25.58 | 318.66 | 1.23 | 8.85 | 80.62 | -7.51 |
| 2018 (5) | 9.85 | 189.71 | -21.88 | 0 | 17.79 | 0 | 0.21 | 0 | -12.03 | 0 | 20.45 | 817.04 | 0 | 0 | 5.13 | 749.58 | 4.83 | -49.74 | 4.06 | -50.67 | 6.11 | -1.61 | 1.13 | -13.74 | 87.17 | 303.79 |
| 2017 (4) | 3.4 | -87.92 | 2.84 | 0 | -14.86 | 0 | -3.11 | 0 | 6.24 | -68.96 | 2.23 | -78.29 | 0 | 0 | 0.60 | -79.18 | 9.61 | 16.48 | 8.23 | 21.75 | 6.21 | -9.34 | 1.31 | -11.49 | 21.59 | -88.42 |
| 2016 (3) | 28.14 | 82.14 | -8.04 | 0 | -15.7 | 0 | 3.14 | 4385.71 | 20.1 | 751.69 | 10.27 | 1.68 | 0 | 0 | 2.90 | 3.23 | 8.25 | 1.85 | 6.76 | 0.75 | 6.85 | 2.54 | 1.48 | -4.52 | 186.48 | 80.33 |
| 2015 (2) | 15.45 | 777.84 | -13.09 | 0 | -5.33 | 0 | 0.07 | 0 | 2.36 | 0 | 10.1 | 37.98 | 0 | 0 | 2.81 | 37.84 | 8.1 | -17.52 | 6.71 | -4.96 | 6.68 | 3.73 | 1.55 | -6.63 | 103.41 | 790.77 |
| 2014 (1) | 1.76 | -85.83 | -13.06 | 0 | 10.33 | 235.39 | -2.7 | 0 | -11.3 | 0 | 7.32 | 4.13 | 0 | 0 | 2.04 | 1.98 | 9.82 | 26.38 | 7.06 | 11.18 | 6.44 | -3.59 | 1.66 | 16.08 | 11.61 | -86.48 |
| 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) | 1.71 | -67.86 | -86.7 | 1.03 | 145.58 | 143.83 | -2.35 | 55.24 | 76.64 | 0.23 | -17.86 | 158.97 | 2.74 | -10.46 | -73.93 | -0.6 | -142.55 | -217.65 | 0 | 0 | 0 | -0.68 | -147.28 | -221.52 | 1.44 | -27.64 | 128.57 | 0.74 | -26.0 | 51.02 | 5.41 | 2.08 | -1.64 | 0.24 | -7.69 | -14.29 | 26.76 | -67.0 | -86.95 |
| 24Q2 (19) | 5.32 | 2633.33 | 515.62 | -2.26 | -98.25 | -361.22 | -5.25 | -185.78 | -3.35 | 0.28 | 380.0 | 800.0 | 3.06 | 326.67 | 272.88 | 1.41 | 62.07 | 98.59 | 0 | 0 | 0 | 1.43 | 49.43 | 84.69 | 1.99 | -9.55 | 410.26 | 1.0 | -21.26 | 51.52 | 5.3 | 2.12 | -7.18 | 0.26 | 4.0 | -10.34 | 81.10 | 2691.26 | 521.96 |
| 24Q1 (18) | -0.21 | -101.61 | 93.73 | -1.14 | 65.97 | -159.09 | 6.12 | 156.46 | 744.21 | -0.1 | 80.39 | 82.46 | -1.35 | -113.98 | 64.38 | 0.87 | -55.15 | 38.1 | 0 | 0 | 0 | 0.96 | -58.74 | 32.46 | 2.2 | 101.83 | -15.06 | 1.27 | 946.67 | -19.11 | 5.19 | -1.33 | -4.95 | 0.25 | -3.85 | -19.35 | -3.13 | -101.29 | 93.14 |
| 23Q4 (17) | 13.01 | 1.17 | 103.6 | -3.35 | -42.55 | -1356.52 | -10.84 | -7.75 | -781.76 | -0.51 | -30.77 | -117.41 | 9.66 | -8.09 | 56.82 | 1.94 | 280.39 | 61.67 | 0 | 0 | 0 | 2.32 | 316.88 | 61.18 | 1.09 | 73.02 | 5550.0 | -0.15 | -130.61 | 76.19 | 5.26 | -4.36 | -5.05 | 0.26 | -7.14 | -18.75 | 242.27 | 18.12 | 98.29 |
| 23Q3 (16) | 12.86 | 1104.69 | 230.59 | -2.35 | -379.59 | -121.04 | -10.06 | -98.03 | 15.46 | -0.39 | -875.0 | 89.63 | 10.51 | 693.79 | -30.21 | 0.51 | -28.17 | -38.55 | 0 | 0 | 0 | 0.56 | -28.15 | -39.0 | 0.63 | 61.54 | -12.5 | 0.49 | -25.76 | -65.97 | 5.5 | -3.68 | 1.66 | 0.28 | -3.45 | -12.5 | 205.10 | 1167.18 | 278.04 |
| 23Q2 (15) | -1.28 | 61.79 | 89.21 | -0.49 | -11.36 | 82.56 | -5.08 | -434.74 | -150.1 | -0.04 | 92.98 | 95.35 | -1.77 | 53.3 | 87.93 | 0.71 | 12.7 | -73.31 | 0 | 0 | 0 | 0.77 | 7.17 | -70.32 | 0.39 | -84.94 | -45.07 | 0.66 | -57.96 | -25.0 | 5.71 | 4.58 | 6.73 | 0.29 | -6.45 | -6.45 | -19.22 | 57.89 | 89.4 |
| 23Q1 (14) | -3.35 | -152.43 | -428.43 | -0.44 | -91.3 | 75.69 | -0.95 | -159.75 | -168.84 | -0.57 | -119.45 | -185.0 | -3.79 | -161.53 | -379.75 | 0.63 | -47.5 | -35.71 | 0 | 0 | 0 | 0.72 | -49.79 | -27.86 | 2.59 | 13050.0 | 370.91 | 1.57 | 349.21 | -39.15 | 5.46 | -1.44 | 3.8 | 0.31 | -3.12 | 0.0 | -45.64 | -137.36 | -464.68 |
| 22Q4 (13) | 6.39 | 64.27 | -52.17 | -0.23 | -102.06 | -151.11 | 1.59 | 113.36 | 119.63 | 2.93 | 177.93 | 323.66 | 6.16 | -59.1 | -55.39 | 1.2 | 44.58 | -8.4 | 0 | 0 | 0 | 1.44 | 57.76 | 23.42 | -0.02 | -102.78 | -102.2 | -0.63 | -143.75 | -146.67 | 5.54 | 2.4 | 6.13 | 0.32 | 0.0 | 6.67 | 122.18 | 125.2 | -37.17 |
| 22Q3 (12) | 3.89 | 132.8 | 213.71 | 11.17 | 497.51 | 1414.12 | -11.9 | -217.36 | -169.84 | -3.76 | -337.21 | -432.74 | 15.06 | 202.66 | 3761.54 | 0.83 | -68.8 | -37.59 | 0 | 0 | 0 | 0.91 | -65.04 | -26.38 | 0.72 | 1.41 | -44.19 | 1.44 | 63.64 | -18.18 | 5.41 | 1.12 | 1.31 | 0.32 | 3.23 | 6.67 | 54.25 | 129.92 | 223.77 |
| 22Q2 (11) | -11.86 | -1262.75 | -256.05 | -2.81 | -55.25 | -195.79 | 10.14 | 634.78 | 249.56 | -0.86 | -330.0 | 16.5 | -14.67 | -1756.96 | -320.6 | 2.66 | 171.43 | 180.0 | 0 | 0 | 0 | 2.61 | 160.48 | 180.6 | 0.71 | 29.09 | -69.26 | 0.88 | -65.89 | -54.64 | 5.35 | 1.71 | -1.65 | 0.31 | 0.0 | 6.9 | -181.35 | -1548.99 | -283.02 |
| 22Q1 (10) | 1.02 | -92.37 | 113.88 | -1.81 | -502.22 | -20.67 | 1.38 | 117.04 | -47.53 | -0.2 | 84.73 | -120.2 | -0.79 | -105.72 | 91.07 | 0.98 | -25.19 | 100.0 | 0 | 0 | 0 | 1.00 | -14.09 | 136.7 | 0.55 | -39.56 | -82.2 | 2.58 | 91.11 | -7.19 | 5.26 | 0.77 | -10.39 | 0.31 | 3.33 | 3.33 | 12.52 | -93.56 | 115.24 |
| 21Q4 (9) | 13.36 | 977.42 | -37.51 | 0.45 | 152.94 | 228.57 | -8.1 | -83.67 | 48.08 | -1.31 | -215.93 | -45.56 | 13.81 | 3441.03 | -34.33 | 1.31 | -1.5 | 4.8 | 0 | 0 | 0 | 1.17 | -5.9 | 2.6 | 0.91 | -29.46 | -51.85 | 1.35 | -23.3 | -14.56 | 5.22 | -2.25 | -10.62 | 0.3 | 0.0 | 3.45 | 194.47 | 1060.54 | -29.87 |
| 21Q3 (8) | 1.24 | -83.68 | -93.99 | -0.85 | 10.53 | -172.03 | -4.41 | 34.96 | 77.3 | 1.13 | 209.71 | 264.52 | 0.39 | -94.14 | -98.21 | 1.33 | 40.0 | 129.31 | 0 | 0 | 0 | 1.24 | 33.26 | 133.03 | 1.29 | -44.16 | -64.56 | 1.76 | -9.28 | -31.25 | 5.34 | -1.84 | -10.85 | 0.3 | 3.45 | 0.0 | 16.76 | -83.09 | -92.81 |
| 21Q2 (7) | 7.6 | 203.4 | 62.05 | -0.95 | 36.67 | 76.94 | -6.78 | -357.79 | -602.22 | -1.03 | -204.04 | -312.0 | 6.65 | 175.14 | 1066.67 | 0.95 | 93.88 | 39.71 | 0 | 0 | 0 | 0.93 | 119.73 | 45.96 | 2.31 | -25.24 | -40.0 | 1.94 | -30.22 | -24.22 | 5.44 | -7.33 | -11.11 | 0.29 | -3.33 | -6.45 | 99.09 | 220.66 | 89.94 |
| 21Q1 (6) | -7.35 | -134.38 | -403.72 | -1.5 | -328.57 | 18.03 | 2.63 | 116.86 | 310.94 | 0.99 | 210.0 | 1750.0 | -8.85 | -142.08 | -1600.0 | 0.49 | -60.8 | -69.18 | 0 | 0 | 0 | 0.42 | -62.76 | -75.47 | 3.09 | 63.49 | 46.45 | 2.78 | 75.95 | 127.87 | 5.87 | 0.51 | -4.4 | 0.3 | 3.45 | 25.0 | -82.12 | -129.61 | -357.91 |
| 20Q4 (5) | 21.38 | 3.64 | 889.81 | -0.35 | -129.66 | 91.97 | -15.6 | 19.71 | -919.61 | -0.9 | -390.32 | -8900.0 | 21.03 | -3.58 | 1055.91 | 1.25 | 115.52 | -55.36 | 0 | 0 | 100.0 | 1.14 | 113.73 | -63.19 | 1.89 | -48.08 | -16.0 | 1.58 | -38.28 | 14.49 | 5.84 | -2.5 | -6.11 | 0.29 | -3.33 | -32.56 | 277.30 | 18.96 | 930.9 |
| 20Q3 (4) | 20.63 | 339.87 | 0.0 | 1.18 | 128.64 | 0.0 | -19.43 | -1539.26 | 0.0 | 0.31 | 224.0 | 0.0 | 21.81 | 3726.32 | 0.0 | 0.58 | -14.71 | 0.0 | 0 | 0 | 0.0 | 0.53 | -16.54 | 0.0 | 3.64 | -5.45 | 0.0 | 2.56 | 0.0 | 0.0 | 5.99 | -2.12 | 0.0 | 0.3 | -3.23 | 0.0 | 233.11 | 346.83 | 0.0 |
| 20Q2 (3) | 4.69 | 93.8 | 0.0 | -4.12 | -125.14 | 0.0 | 1.35 | 110.94 | 0.0 | -0.25 | -316.67 | 0.0 | 0.57 | -3.39 | 0.0 | 0.68 | -57.23 | 0.0 | 0 | 0 | 0.0 | 0.64 | -63.07 | 0.0 | 3.85 | 82.46 | 0.0 | 2.56 | 109.84 | 0.0 | 6.12 | -0.33 | 0.0 | 0.31 | 29.17 | 0.0 | 52.17 | 63.84 | 0.0 |
| 20Q1 (2) | 2.42 | 12.04 | 0.0 | -1.83 | 58.03 | 0.0 | 0.64 | 141.83 | 0.0 | -0.06 | -500.0 | 0.0 | 0.59 | 126.82 | 0.0 | 1.59 | -43.21 | 0.0 | 0 | 100.0 | 0.0 | 1.73 | -44.13 | 0.0 | 2.11 | -6.22 | 0.0 | 1.22 | -11.59 | 0.0 | 6.14 | -1.29 | 0.0 | 0.24 | -44.19 | 0.0 | 31.84 | 18.38 | 0.0 |
| 19Q4 (1) | 2.16 | 0.0 | 0.0 | -4.36 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -2.2 | 0.0 | 0.0 | 2.8 | 0.0 | 0.0 | -1.1 | 0.0 | 0.0 | 3.09 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 6.22 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 26.90 | 0.0 | 0.0 |
