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) | 27.02 | 73.09 | -6.64 | 0 | -25.12 | 0 | -1.71 | 0 | 20.38 | 295.73 | 6.36 | -32.91 | 0.16 | 0 | 2.25 | -20.19 | 8.29 | -51.66 | 5.48 | -40.24 | 5.57 | 12.98 | 2.17 | 2.36 | 204.39 | 112.37 |
| 2022 (9) | 15.61 | 0 | -10.46 | 0 | -10.78 | 0 | 4.24 | 0 | 5.15 | 0 | 9.48 | 503.82 | -1.63 | 0 | 2.82 | 400.2 | 17.15 | 141.55 | 9.17 | 111.29 | 4.93 | -6.1 | 2.12 | -4.5 | 96.24 | 0 |
| 2021 (8) | -9.0 | 0 | -6.98 | 0 | 3.82 | -65.21 | -1.02 | 0 | -15.98 | 0 | 1.57 | -87.29 | -2.12 | 0 | 0.56 | -85.32 | 7.1 | -20.94 | 4.34 | -22.08 | 5.25 | 1.94 | 2.22 | 14.43 | -76.21 | 0 |
| 2020 (7) | -0.14 | 0 | -13.28 | 0 | 10.98 | 0 | 4.1 | 4455.56 | -13.42 | 0 | 12.35 | 1463.29 | 1.37 | 0 | 3.84 | 669.04 | 8.98 | 287.07 | 5.57 | 133.05 | 5.15 | 95.08 | 1.94 | 198.46 | -1.11 | 0 |
| 2019 (6) | 3.92 | 10.73 | 36.52 | 0 | -5.49 | 0 | 0.09 | 0 | 40.44 | 0 | 0.79 | -15.05 | -0.35 | 0 | 0.50 | -16.22 | 2.32 | 0 | 2.39 | 0 | 2.64 | -7.04 | 0.65 | -2.99 | 69.01 | -48.73 |
| 2018 (5) | 3.54 | -48.09 | -21.82 | 0 | 17.56 | 0 | -0.73 | 0 | -18.28 | 0 | 0.93 | 1.09 | 0 | 0 | 0.60 | 23.42 | -2.0 | 0 | -0.88 | 0 | 2.84 | -10.97 | 0.67 | 0.0 | 134.60 | 84.53 |
| 2017 (4) | 6.82 | -70.31 | 4.9 | 0 | -4.51 | 0 | -0.35 | 0 | 11.72 | 173.83 | 0.92 | 217.24 | 0 | 0 | 0.48 | 263.42 | 6.12 | -5.7 | 5.49 | -9.7 | 3.19 | -23.32 | 0.67 | -10.67 | 72.94 | -65.1 |
| 2016 (3) | 22.97 | 22.57 | -18.69 | 0 | -8.42 | 0 | -1.55 | 0 | 4.28 | -73.38 | 0.29 | -78.03 | 0 | 0 | 0.13 | -76.86 | 6.49 | 562.24 | 6.08 | 0 | 4.16 | -14.58 | 0.75 | 2.74 | 209.01 | -75.46 |
| 2015 (2) | 18.74 | 4.69 | -2.66 | 0 | -14.08 | 0 | 0.58 | -90.05 | 16.08 | -16.12 | 1.32 | -46.77 | 0 | 0 | 0.57 | -46.12 | 0.98 | -79.1 | -3.4 | 0 | 4.87 | 1.67 | 0.73 | -15.12 | 851.82 | 423.94 |
| 2014 (1) | 17.9 | 84.35 | 1.27 | 0 | -11.55 | 0 | 5.83 | 0 | 19.17 | 1113.29 | 2.48 | -18.95 | 0 | 0 | 1.07 | -16.08 | 4.69 | -43.76 | 5.36 | -31.28 | 4.79 | 1.27 | 0.86 | -4.44 | 162.58 | 124.87 |
| 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) | 3.7 | -54.93 | -68.7 | -0.75 | -116.93 | 41.86 | -4.7 | 59.55 | 78.38 | 4.46 | 324.12 | 516.82 | 2.95 | -76.66 | -71.98 | 0.23 | 130.0 | -73.56 | -0.57 | 10.94 | 21.92 | 0.46 | 164.05 | -68.7 | 0.46 | 148.42 | -56.19 | -0.28 | -110.65 | -133.73 | 1.25 | 0.81 | -11.35 | 0.56 | 5.66 | 3.7 | 241.83 | 29.6 | -43.12 |
| 24Q2 (19) | 8.21 | 1884.78 | 98.79 | 4.43 | 1330.56 | 510.19 | -11.62 | -156.08 | -327.4 | -1.99 | 64.14 | -167.92 | 12.64 | 1641.46 | 314.43 | 0.1 | -80.39 | -82.46 | -0.64 | -811.11 | 72.53 | 0.18 | -82.13 | -76.09 | -0.95 | -197.94 | -133.93 | 2.63 | 292.54 | 10.04 | 1.24 | -4.62 | -13.89 | 0.53 | -1.85 | -3.64 | 186.59 | 1118.14 | 97.89 |
| 24Q1 (18) | -0.46 | -106.62 | -111.17 | -0.36 | 54.43 | 89.66 | 20.72 | 355.49 | 5412.82 | -5.55 | -359.35 | 30.36 | -0.82 | -113.31 | -228.12 | 0.51 | -62.5 | -85.71 | 0.09 | -93.08 | -95.31 | 0.98 | -50.8 | -78.3 | 0.97 | -25.95 | -69.01 | 0.67 | 28.85 | -61.49 | 1.3 | -1.52 | -7.8 | 0.54 | 1.89 | -1.82 | -18.33 | -106.25 | -116.46 |
| 23Q4 (17) | 6.95 | -41.2 | -77.65 | -0.79 | 38.76 | 86.5 | -8.11 | 62.7 | 60.32 | 2.14 | 300.0 | -67.87 | 6.16 | -41.5 | -75.59 | 1.36 | 56.32 | -74.1 | 1.3 | 278.08 | 14.04 | 2.00 | 34.81 | -64.78 | 1.31 | 24.76 | -75.51 | 0.52 | -37.35 | -76.89 | 1.32 | -6.38 | -2.22 | 0.53 | -1.85 | -3.64 | 293.25 | -31.03 | -60.86 |
| 23Q3 (16) | 11.82 | 186.2 | 26.15 | -1.29 | -19.44 | 32.11 | -21.74 | -525.44 | -36.64 | -1.07 | -136.52 | -511.54 | 10.53 | 245.25 | 40.96 | 0.87 | 52.63 | -35.56 | -0.73 | 68.67 | -14.06 | 1.48 | 101.69 | 1.5 | 1.05 | -62.5 | -77.52 | 0.83 | -65.27 | -73.65 | 1.41 | -2.08 | 16.53 | 0.54 | -1.82 | 0.0 | 425.18 | 350.92 | 122.35 |
| 23Q2 (15) | 4.13 | 0.24 | 149.4 | -1.08 | 68.97 | -180.0 | 5.11 | 1410.26 | -63.5 | 2.93 | 136.76 | 315.44 | 3.05 | 376.56 | 143.51 | 0.57 | -84.03 | 235.29 | -2.33 | -221.35 | -77.86 | 0.74 | -83.78 | 258.76 | 2.8 | -10.54 | -36.65 | 2.39 | 37.36 | -1.65 | 1.44 | 2.13 | 20.0 | 0.55 | 0.0 | 3.77 | 94.29 | -15.32 | 146.92 |
| 23Q1 (14) | 4.12 | -86.75 | 124.98 | -3.48 | 40.51 | 14.29 | -0.39 | 98.09 | -103.37 | -7.97 | -219.67 | -503.79 | 0.64 | -97.46 | 103.11 | 3.57 | -32.0 | 31.73 | 1.92 | 68.42 | 334.15 | 4.54 | -20.14 | 15.09 | 3.13 | -41.5 | 15.93 | 1.74 | -22.67 | 29.85 | 1.41 | 4.44 | 19.49 | 0.55 | 0.0 | 10.0 | 111.35 | -85.14 | 120.39 |
| 22Q4 (13) | 31.09 | 231.8 | 968.38 | -5.85 | -207.89 | -796.43 | -20.44 | -28.47 | -465.0 | 6.66 | 2461.54 | 18.09 | 25.24 | 237.88 | 573.07 | 5.25 | 288.89 | 1910.34 | 1.14 | 278.12 | 216.33 | 5.68 | 288.47 | 1355.35 | 5.35 | 14.56 | 162.25 | 2.25 | -28.57 | 141.94 | 1.35 | 11.57 | 9.76 | 0.55 | 1.85 | -12.7 | 749.16 | 291.77 | 618.26 |
| 22Q3 (12) | 9.37 | 212.08 | 182.63 | -1.9 | -240.74 | -157.58 | -15.91 | -213.64 | -186.15 | 0.26 | 119.12 | 316.67 | 7.47 | 206.56 | 192.91 | 1.35 | 694.12 | 110.94 | -0.64 | 51.15 | -179.01 | 1.46 | 612.91 | 53.24 | 4.67 | 5.66 | 163.84 | 3.15 | 29.63 | 181.25 | 1.21 | 0.83 | -2.42 | 0.54 | 1.89 | -14.29 | 191.22 | 195.15 | 150.42 |
| 22Q2 (11) | -8.36 | 49.3 | -1426.98 | 1.35 | 133.25 | 112.84 | 14.0 | 21.11 | 1076.47 | -1.36 | -3.03 | -138.6 | -7.01 | 65.89 | 29.05 | 0.17 | -93.73 | -63.04 | -1.31 | -59.76 | 18.63 | 0.21 | -94.8 | -66.31 | 4.42 | 63.7 | 148.31 | 2.43 | 81.34 | 109.48 | 1.2 | 1.69 | -8.4 | 0.53 | 6.0 | 12.77 | -200.96 | 63.2 | -1037.82 |
| 22Q1 (10) | -16.49 | -666.67 | -1274.17 | -4.06 | -583.33 | -554.84 | 11.56 | 106.43 | 346.33 | -1.32 | -123.4 | 77.89 | -20.55 | -648.0 | -1029.12 | 2.71 | 1034.48 | 256.58 | -0.82 | 16.33 | -148.48 | 3.94 | 971.01 | 273.07 | 2.7 | 32.35 | 78.81 | 1.34 | 44.09 | 18.58 | 1.18 | -4.07 | -19.18 | 0.5 | -20.63 | 4.17 | -546.03 | -623.51 | -1296.92 |
| 21Q4 (9) | 2.91 | 125.66 | -65.44 | 0.84 | -74.55 | -48.78 | 5.6 | 200.72 | 338.3 | 5.64 | 4800.0 | 172.46 | 3.75 | 146.64 | -62.72 | -0.29 | -145.31 | -111.07 | -0.98 | -220.99 | -224.05 | -0.45 | -147.42 | -116.91 | 2.04 | 15.25 | -42.54 | 0.93 | -16.96 | -60.43 | 1.23 | -0.81 | -10.87 | 0.63 | 0.0 | 31.25 | 104.30 | 127.5 | -47.85 |
| 21Q3 (8) | -11.34 | -1900.0 | -400.0 | 3.3 | 131.4 | 191.67 | -5.56 | -567.23 | -300.0 | -0.12 | 78.95 | -101.83 | -8.04 | 18.62 | -4566.67 | 0.64 | 39.13 | -75.38 | 0.81 | 150.31 | -20.59 | 0.95 | 56.74 | -64.5 | 1.77 | -0.56 | -53.05 | 1.12 | -3.45 | -53.33 | 1.24 | -5.34 | -10.14 | 0.63 | 34.04 | 34.04 | -379.26 | -1869.9 | -526.42 |
| 21Q2 (7) | 0.63 | 152.5 | 107.37 | -10.51 | -1595.16 | -156.97 | 1.19 | -54.05 | -87.89 | -0.57 | 90.45 | -229.55 | -9.88 | -442.86 | 21.84 | 0.46 | -39.47 | -90.04 | -1.61 | -387.88 | -343.94 | 0.61 | -42.37 | -89.82 | 1.78 | 17.88 | -28.8 | 1.16 | 2.65 | -45.02 | 1.31 | -10.27 | 9.17 | 0.47 | -2.08 | -6.0 | 21.43 | 154.82 | 109.55 |
| 21Q1 (6) | -1.2 | -114.25 | 68.25 | -0.62 | -137.8 | 91.41 | 2.59 | 210.21 | -47.03 | -5.97 | -388.41 | -20.12 | -1.82 | -118.09 | 83.45 | 0.76 | -70.99 | -69.72 | -0.33 | -141.77 | 70.0 | 1.06 | -60.52 | -79.02 | 1.51 | -57.46 | 277.65 | 1.13 | -51.91 | 187.6 | 1.46 | 5.8 | 22.69 | 0.48 | 0.0 | -2.04 | -39.09 | -119.54 | 95.97 |
| 20Q4 (5) | 8.42 | 122.75 | 121.58 | 1.64 | 145.56 | -94.89 | -2.35 | -69.06 | -11650.0 | 2.07 | -68.45 | 2.48 | 10.06 | 5488.89 | -71.97 | 2.62 | 0.77 | 718.75 | 0.79 | -22.55 | 325.71 | 2.68 | -0.46 | 291.23 | 3.55 | -5.84 | 258.59 | 2.35 | -2.08 | 256.06 | 1.38 | 0.0 | 115.62 | 0.48 | 2.13 | 182.35 | 200.00 | 124.87 | -22.63 |
| 20Q3 (4) | 3.78 | 144.21 | 0.0 | -3.6 | 11.98 | 0.0 | -1.39 | -114.14 | 0.0 | 6.56 | 1390.91 | 0.0 | 0.18 | 101.42 | 0.0 | 2.6 | -43.72 | 0.0 | 1.02 | 54.55 | 0.0 | 2.69 | -55.05 | 0.0 | 3.77 | 50.8 | 0.0 | 2.4 | 13.74 | 0.0 | 1.38 | 15.0 | 0.0 | 0.47 | -6.0 | 0.0 | 88.94 | 139.63 | 0.0 |
| 20Q2 (3) | -8.55 | -126.19 | 0.0 | -4.09 | 43.35 | 0.0 | 9.83 | 101.02 | 0.0 | 0.44 | 108.85 | 0.0 | -12.64 | -14.91 | 0.0 | 4.62 | 84.06 | 0.0 | 0.66 | 160.0 | 0.0 | 5.98 | 18.75 | 0.0 | 2.5 | 394.12 | 0.0 | 2.11 | 263.57 | 0.0 | 1.2 | 0.84 | 0.0 | 0.5 | 2.04 | 0.0 | -224.41 | 76.85 | 0.0 |
| 20Q1 (2) | -3.78 | -199.47 | 0.0 | -7.22 | -122.5 | 0.0 | 4.89 | 24550.0 | 0.0 | -4.97 | -346.04 | 0.0 | -11.0 | -130.65 | 0.0 | 2.51 | 684.38 | 0.0 | -1.1 | -214.29 | 0.0 | 5.04 | 636.22 | 0.0 | -0.85 | -185.86 | 0.0 | -1.29 | -295.45 | 0.0 | 1.19 | 85.94 | 0.0 | 0.49 | 188.24 | 0.0 | -969.23 | -474.94 | 0.0 |
| 19Q4 (1) | 3.8 | 0.0 | 0.0 | 32.09 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 2.02 | 0.0 | 0.0 | 35.89 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 258.50 | 0.0 | 0.0 |
