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) | 31.69 | -16.14 | -9.13 | 0 | -22.26 | 0 | -0.54 | 0 | 22.56 | -10.62 | 5.87 | -68.96 | 0 | 0 | 0.88 | -65.8 | 25.02 | -5.33 | 21.14 | -14.93 | 4.08 | 0.0 | 0.48 | 2.13 | 123.31 | -4.07 |
| 2022 (9) | 37.79 | 63.17 | -12.55 | 0 | 4.72 | -49.46 | 0.17 | -66.67 | 25.24 | 0 | 18.91 | 61.76 | 0 | 0 | 2.57 | 55.05 | 26.43 | -13.99 | 24.85 | -12.59 | 4.08 | 27.1 | 0.47 | 9.3 | 128.54 | 77.99 |
| 2021 (8) | 23.16 | 91.72 | -28.88 | 0 | 9.34 | 0 | 0.51 | -66.23 | -5.72 | 0 | 11.69 | 235.92 | 0 | 0 | 1.66 | 181.45 | 30.73 | 45.78 | 28.43 | 52.93 | 3.21 | 15.47 | 0.43 | 4.88 | 72.22 | 30.21 |
| 2020 (7) | 12.08 | -32.81 | -1.86 | 0 | -3.39 | 0 | 1.51 | 0 | 10.22 | 538.75 | 3.48 | -19.07 | -0.09 | 0 | 0.59 | -25.1 | 21.08 | 33.93 | 18.59 | 31.29 | 2.78 | 29.3 | 0.41 | 28.12 | 55.46 | -48.7 |
| 2019 (6) | 17.98 | 0 | -16.38 | 0 | -0.37 | 0 | -0.72 | 0 | 1.6 | 0 | 4.3 | 305.66 | -0.04 | 0 | 0.79 | 292.7 | 15.74 | -9.9 | 14.16 | 5.2 | 2.15 | 90.27 | 0.32 | 88.24 | 108.12 | 0 |
| 2018 (5) | -19.1 | 0 | -4.71 | 0 | 26.1 | 314.94 | -1.07 | 0 | -23.81 | 0 | 1.06 | 30.86 | 0 | 0 | 0.20 | 6.1 | 17.47 | 19.66 | 13.46 | -4.54 | 1.13 | 3.67 | 0.17 | 750.0 | -129.40 | 0 |
| 2017 (4) | -8.97 | 0 | 4.38 | -48.35 | 6.29 | 0 | 1.13 | 0 | -4.59 | 0 | 0.81 | -76.92 | -0.08 | 0 | 0.19 | -78.74 | 14.6 | 1.46 | 14.1 | 34.93 | 1.09 | 7.92 | 0.02 | -71.43 | -58.97 | 0 |
| 2016 (3) | 25.7 | 88.28 | 8.48 | 0 | -26.62 | 0 | -0.56 | 0 | 34.18 | 313.8 | 3.51 | -46.0 | -0.07 | 0 | 0.89 | -45.31 | 14.39 | 7.23 | 10.45 | -7.52 | 1.01 | 26.25 | 0.07 | -53.33 | 222.90 | 100.04 |
| 2015 (2) | 13.65 | 0 | -5.39 | 0 | -12.18 | 0 | 3.06 | 197.09 | 8.26 | 0 | 6.5 | 21.5 | 0.06 | 0 | 1.62 | 21.06 | 13.42 | 5.75 | 11.3 | -11.58 | 0.8 | 2.56 | 0.15 | -25.0 | 111.43 | 0 |
| 2014 (1) | -5.51 | 0 | -11.01 | 0 | 10.15 | 304.38 | 1.03 | 0 | -16.52 | 0 | 5.35 | 2.69 | -0.15 | 0 | 1.34 | -11.48 | 12.69 | 24.53 | 12.78 | 10.27 | 0.78 | 5.41 | 0.2 | 81.82 | -40.04 | 0 |
| 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) | 11.34 | 148.8 | 516.91 | -7.06 | -230.02 | -1080.56 | -8.27 | -155.28 | -260.27 | -1.85 | -478.12 | -312.64 | 4.28 | 124.03 | 314.0 | 1.14 | -55.81 | -1.72 | 0 | 0 | 0 | 0.53 | -56.35 | -12.71 | 8.18 | 18.55 | 17.02 | 7.12 | 22.55 | 0.0 | 1.08 | 3.85 | 5.88 | 0.12 | 20.0 | 20.0 | 136.30 | 140.76 | 512.9 |
| 24Q2 (19) | -23.24 | -2520.83 | -2900.0 | 5.43 | -33.86 | 231.8 | 14.96 | 158.57 | 156.16 | -0.32 | -112.08 | 8.57 | -17.81 | -294.22 | -441.34 | 2.58 | 84.29 | 207.14 | 0 | 0 | 0 | 1.22 | 50.28 | 134.73 | 6.9 | 23.66 | -7.88 | 5.81 | 34.18 | -15.67 | 1.04 | 7.22 | -0.95 | 0.1 | 0.0 | -23.08 | -334.39 | -1980.94 | -3351.22 |
| 24Q1 (18) | 0.96 | -95.43 | -92.37 | 8.21 | 133.24 | 188.76 | -25.54 | -1196.45 | 18.38 | 2.65 | 263.58 | 115.45 | 9.17 | -62.6 | 175.38 | 1.4 | -28.21 | -27.08 | 0 | 0 | 0 | 0.81 | -28.34 | -39.23 | 5.58 | -10.43 | 29.47 | 4.33 | 2.36 | 49.83 | 0.97 | -3.0 | -3.96 | 0.1 | -9.09 | -28.57 | 17.78 | -95.48 | -94.29 |
| 23Q4 (17) | 21.0 | 872.06 | -0.19 | 3.52 | 388.89 | -57.44 | -1.97 | -138.18 | 69.07 | -1.62 | -286.21 | 30.77 | 24.52 | 1326.0 | -16.34 | 1.95 | 68.1 | 31.76 | 0 | 0 | 0 | 1.13 | 85.69 | 26.84 | 6.23 | -10.87 | 36.92 | 4.23 | -40.59 | 28.18 | 1.0 | -1.96 | -3.85 | 0.11 | 10.0 | -21.43 | 393.26 | 1291.34 | -16.26 |
| 23Q3 (16) | -2.72 | -427.71 | -122.52 | 0.72 | 117.48 | 116.11 | 5.16 | -11.64 | 686.36 | 0.87 | 348.57 | -72.38 | -2.0 | 39.21 | -126.28 | 1.16 | 38.1 | -25.16 | 0 | 0 | 0 | 0.61 | 17.39 | -24.65 | 6.99 | -6.68 | 1.45 | 7.12 | 3.34 | -2.33 | 1.02 | -2.86 | -3.77 | 0.1 | -23.08 | -16.67 | -33.01 | -420.95 | -123.15 |
| 23Q2 (15) | 0.83 | -93.4 | -92.58 | -4.12 | 55.46 | 72.64 | 5.84 | 118.66 | 76.97 | -0.35 | -128.46 | 86.33 | -3.29 | -198.8 | 15.21 | 0.84 | -56.25 | -92.95 | 0 | 0 | 0 | 0.52 | -61.09 | -92.0 | 7.49 | 73.78 | 7.46 | 6.89 | 138.41 | 4.87 | 1.05 | 3.96 | 6.06 | 0.13 | -7.14 | 18.18 | 10.29 | -96.7 | -92.94 |
| 23Q1 (14) | 12.58 | -40.21 | 292.94 | -9.25 | -211.85 | -622.66 | -31.29 | -391.21 | -460.9 | 1.23 | 152.56 | -35.94 | 3.33 | -88.64 | 142.69 | 1.92 | 29.73 | -51.76 | 0 | 0 | 0 | 1.34 | 49.55 | -34.54 | 4.31 | -5.27 | -46.26 | 2.89 | -12.42 | -62.37 | 1.01 | -2.88 | 3.06 | 0.14 | 0.0 | 27.27 | 311.39 | -33.7 | 518.84 |
| 22Q4 (13) | 21.04 | 74.17 | 140.73 | 8.27 | 285.01 | 155.47 | -6.37 | -623.86 | -221.8 | -2.34 | -174.29 | -196.2 | 29.31 | 285.15 | 575.04 | 1.48 | -4.52 | -66.82 | 0 | 0 | 0 | 0.89 | 10.31 | -62.74 | 4.55 | -33.96 | -41.96 | 3.3 | -54.73 | -56.81 | 1.04 | -1.89 | 19.54 | 0.14 | 16.67 | 27.27 | 469.64 | 229.29 | 363.19 |
| 22Q3 (12) | 12.08 | 8.05 | 109.36 | -4.47 | 70.32 | 57.1 | -0.88 | -126.67 | -142.51 | 3.15 | 223.05 | 363.24 | 7.61 | 296.13 | 263.66 | 1.55 | -86.99 | 13.14 | 0 | 0 | 0 | 0.81 | -87.54 | 10.82 | 6.89 | -1.15 | -14.3 | 7.29 | 10.96 | -13.42 | 1.06 | 7.07 | 23.26 | 0.12 | 9.09 | 20.0 | 142.62 | -2.16 | 131.85 |
| 22Q2 (11) | 11.18 | 271.47 | 1861.4 | -15.06 | -1076.56 | -931.51 | 3.3 | -61.94 | -65.48 | -2.56 | -233.33 | -1447.37 | -3.88 | 50.26 | -335.96 | 11.91 | 199.25 | 197.75 | 0 | 0 | 0 | 6.50 | 218.41 | 173.88 | 6.97 | -13.09 | -8.05 | 6.57 | -14.45 | 2.5 | 0.99 | 1.02 | 30.26 | 0.11 | 0.0 | 0.0 | 145.76 | 296.06 | 1761.67 |
| 22Q1 (10) | -6.52 | -174.6 | -180.79 | -1.28 | 91.42 | 38.76 | 8.67 | 65.77 | 215.29 | 1.92 | 343.04 | 346.51 | -7.8 | -26.42 | -230.43 | 3.98 | -10.76 | 112.83 | 0 | 0 | 0 | 2.04 | -14.88 | 77.64 | 8.02 | 2.3 | 10.47 | 7.68 | 0.52 | 28.64 | 0.98 | 12.64 | 38.03 | 0.11 | 0.0 | 10.0 | -74.34 | -173.32 | -162.46 |
| 21Q4 (9) | 8.74 | 51.47 | 221.56 | -14.91 | -43.09 | -1180.43 | 5.23 | 152.66 | -54.2 | -0.79 | -216.18 | -151.3 | -6.17 | -32.69 | -6.2 | 4.46 | 225.55 | 607.94 | 0 | 0 | 100.0 | 2.40 | 228.1 | 498.42 | 7.84 | -2.49 | 56.49 | 7.64 | -9.26 | 74.03 | 0.87 | 1.16 | 1.16 | 0.11 | 10.0 | 10.0 | 101.39 | 64.83 | 175.44 |
| 21Q3 (8) | 5.77 | 912.28 | 141.42 | -10.42 | -613.7 | -229.12 | 2.07 | -78.35 | 111.23 | 0.68 | 257.89 | 230.77 | -4.65 | -422.47 | -144.46 | 1.37 | -65.75 | 185.42 | 0 | 0 | 0 | 0.73 | -69.2 | 145.91 | 8.04 | 6.07 | 26.42 | 8.42 | 31.36 | 32.39 | 0.86 | 13.16 | 32.31 | 0.1 | -9.09 | 0.0 | 61.51 | 685.65 | 83.0 |
| 21Q2 (7) | 0.57 | -92.94 | 124.26 | -1.46 | 30.14 | 65.48 | 9.56 | 227.13 | 42.26 | 0.19 | -55.81 | 145.24 | -0.89 | -114.88 | 86.47 | 4.0 | 113.9 | 214.96 | 0 | 0 | 0 | 2.37 | 106.52 | 177.05 | 7.58 | 4.41 | 38.83 | 6.41 | 7.37 | 45.35 | 0.76 | 7.04 | 16.92 | 0.11 | 10.0 | 0.0 | 7.83 | -93.42 | 117.23 |
| 21Q1 (6) | 8.07 | 212.24 | -58.03 | -2.09 | -251.45 | 70.52 | -7.52 | -165.85 | -143.37 | 0.43 | -72.08 | -44.87 | 5.98 | 202.93 | -50.74 | 1.87 | 196.83 | 70.0 | 0 | 100.0 | 100.0 | 1.15 | 186.75 | 28.96 | 7.26 | 44.91 | 70.82 | 5.97 | 35.99 | 73.55 | 0.71 | -17.44 | 14.52 | 0.1 | 0.0 | 0.0 | 119.03 | 188.57 | -74.25 |
| 20Q4 (5) | -7.19 | -400.84 | -139.97 | 1.38 | -82.9 | 115.74 | 11.42 | 161.93 | 1427.91 | 1.54 | 396.15 | 485.0 | -5.81 | -155.54 | -163.02 | 0.63 | 31.25 | -49.19 | -0.03 | 0 | -175.0 | 0.40 | 34.83 | -54.73 | 5.01 | -21.23 | 40.34 | 4.39 | -30.97 | 42.53 | 0.86 | 32.31 | 30.3 | 0.1 | 0.0 | -41.18 | -134.39 | -499.8 | -129.21 |
| 20Q3 (4) | 2.39 | 201.7 | 0.0 | 8.07 | 290.78 | 0.0 | -18.44 | -374.4 | 0.0 | -0.52 | -23.81 | 0.0 | 10.46 | 258.97 | 0.0 | 0.48 | -62.2 | 0.0 | 0 | 0 | 0.0 | 0.30 | -65.3 | 0.0 | 6.36 | 16.48 | 0.0 | 6.36 | 44.22 | 0.0 | 0.65 | 0.0 | 0.0 | 0.1 | -9.09 | 0.0 | 33.61 | 173.95 | 0.0 |
| 20Q2 (3) | -2.35 | -112.22 | 0.0 | -4.23 | 40.34 | 0.0 | 6.72 | 317.48 | 0.0 | -0.42 | -153.85 | 0.0 | -6.58 | -154.2 | 0.0 | 1.27 | 15.45 | 0.0 | 0 | 100.0 | 0.0 | 0.86 | -3.87 | 0.0 | 5.46 | 28.47 | 0.0 | 4.41 | 28.2 | 0.0 | 0.65 | 4.84 | 0.0 | 0.11 | 10.0 | 0.0 | -45.45 | -109.83 | 0.0 |
| 20Q1 (2) | 19.23 | 6.89 | 0.0 | -7.09 | 19.16 | 0.0 | -3.09 | -259.3 | 0.0 | 0.78 | 295.0 | 0.0 | 12.14 | 31.67 | 0.0 | 1.1 | -11.29 | 0.0 | -0.06 | -250.0 | 0.0 | 0.89 | 0.65 | 0.0 | 4.25 | 19.05 | 0.0 | 3.44 | 11.69 | 0.0 | 0.62 | -6.06 | 0.0 | 0.1 | -41.18 | 0.0 | 462.26 | 0.47 | 0.0 |
| 19Q4 (1) | 17.99 | 0.0 | 0.0 | -8.77 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | 3.08 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 460.10 | 0.0 | 0.0 |
