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) | 45.08 | 182.63 | -7.43 | 0 | -19.62 | 0 | -15.49 | 0 | 37.65 | 201.68 | 1.02 | -68.12 | 0 | 0 | 0.39 | -70.8 | 39.69 | -3.17 | 35.08 | -5.44 | 2.67 | -16.04 | 3.48 | 4.19 | 109.34 | 199.02 |
| 2022 (9) | 15.95 | -62.3 | -3.47 | 0 | -10.07 | 0 | -2.18 | 0 | 12.48 | -48.83 | 3.2 | 247.83 | 0 | 0 | 1.33 | 118.59 | 40.99 | 144.86 | 37.1 | 154.11 | 3.18 | -14.05 | 3.34 | 10.96 | 36.57 | -81.58 |
| 2021 (8) | 42.31 | 28.6 | -17.92 | 0 | -7.34 | 0 | -3.02 | 0 | 24.39 | 16.81 | 0.92 | -42.86 | 0 | 0 | 0.61 | -48.68 | 16.74 | 73.65 | 14.6 | 71.76 | 3.7 | -0.27 | 3.01 | -1.95 | 198.55 | -7.79 |
| 2020 (7) | 32.9 | 2946.3 | -12.02 | 0 | -7.31 | 0 | 2.0 | 0 | 20.88 | 0 | 1.61 | -67.14 | 0 | 0 | 1.19 | -74.07 | 9.64 | 38.31 | 8.5 | 34.28 | 3.71 | 7.54 | 3.07 | 21.34 | 215.31 | 2354.18 |
| 2019 (6) | 1.08 | -52.42 | -7.35 | 0 | -7.27 | 0 | -2.45 | 0 | -6.27 | 0 | 4.9 | -7.37 | 0 | 0 | 4.58 | 16.41 | 6.97 | -36.41 | 6.33 | -35.93 | 3.45 | 84.49 | 2.53 | 11.95 | 8.77 | -45.85 |
| 2018 (5) | 2.27 | -88.23 | -7.43 | 0 | -6.7 | 0 | 3.36 | 2.44 | -5.16 | 0 | 5.29 | 269.93 | 0 | 0 | 3.93 | 234.23 | 10.96 | 17.72 | 9.88 | 15.56 | 1.87 | 107.78 | 2.26 | 36.14 | 16.20 | -90.66 |
| 2017 (4) | 19.28 | 36.93 | -3.13 | 0 | -4.66 | 0 | 3.28 | 0 | 16.15 | 34.25 | 1.43 | 107.25 | 0 | 0 | 1.18 | 58.32 | 9.31 | 49.44 | 8.55 | 55.17 | 0.9 | 15.38 | 1.66 | 4.4 | 173.54 | -2.88 |
| 2016 (3) | 14.08 | 50.75 | -2.05 | 0 | -4.02 | 0 | -0.16 | 0 | 12.03 | 68.25 | 0.69 | -11.54 | 0 | 0 | 0.74 | -26.09 | 6.23 | 10.85 | 5.51 | 11.54 | 0.78 | 6.85 | 1.59 | 5.3 | 178.68 | 37.36 |
| 2015 (2) | 9.34 | -29.67 | -2.19 | 0 | -4.17 | 0 | -0.75 | 0 | 7.15 | -35.7 | 0.78 | -2.5 | 0 | 0 | 1.00 | -12.67 | 5.62 | 18.32 | 4.94 | 12.53 | 0.73 | 4.29 | 1.51 | -2.58 | 130.08 | -34.96 |
| 2014 (1) | 13.28 | 342.67 | -2.16 | 0 | -4.02 | 0 | 1.04 | 0 | 11.12 | 705.8 | 0.8 | 70.21 | 0 | 0 | 1.15 | 51.24 | 4.75 | 49.84 | 4.39 | 51.9 | 0.7 | -1.41 | 1.55 | 0.65 | 200.00 | 242.67 |
| 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) | 26.26 | 1203.36 | 50.75 | -6.7 | -472.65 | -1388.89 | -0.21 | 98.89 | -5.0 | 3.48 | 319.28 | 141.78 | 19.56 | 650.99 | 15.26 | 0.1 | 400.0 | -81.13 | 0 | 0 | 0 | 0.15 | 408.24 | -80.56 | 11.91 | 15.63 | 8.08 | 10.34 | 14.0 | 1.08 | 0.62 | 0.0 | -7.46 | 0.96 | 3.23 | 11.63 | 220.30 | 1083.03 | 48.72 |
| 24Q2 (19) | -2.38 | -112.38 | -127.48 | -1.17 | -5950.0 | 32.37 | -18.96 | -7484.0 | 0.0 | 0.83 | 153.9 | -75.73 | -3.55 | -118.45 | -151.23 | 0.02 | -94.44 | -77.78 | 0 | 0 | 0 | 0.03 | -95.3 | -78.22 | 10.3 | 46.1 | 9.81 | 9.07 | 36.8 | 8.1 | 0.62 | 0.0 | -6.06 | 0.93 | 1.09 | 8.14 | -22.41 | -109.53 | -125.65 |
| 24Q1 (18) | 19.22 | 10.14 | 1140.0 | 0.02 | 100.46 | 102.33 | -0.25 | -25.0 | 3.85 | -1.54 | 81.22 | 35.29 | 19.24 | 47.21 | 2688.41 | 0.36 | 157.14 | 38.46 | 0 | 0 | 0 | 0.63 | 185.39 | 58.88 | 7.05 | -14.75 | -36.08 | 6.63 | -6.88 | -29.01 | 0.62 | -8.82 | -6.06 | 0.92 | 2.22 | 8.24 | 235.25 | 17.29 | 1546.76 |
| 23Q4 (17) | 17.45 | 0.17 | 126.04 | -4.38 | -873.33 | -1584.62 | -0.2 | 0.0 | -17.65 | -8.2 | 1.56 | -445.99 | 13.07 | -22.98 | 75.2 | 0.14 | -73.58 | -86.92 | 0 | 0 | 0 | 0.22 | -71.51 | -83.25 | 8.27 | -24.95 | -44.42 | 7.12 | -30.4 | -47.1 | 0.68 | 1.49 | -11.69 | 0.9 | 4.65 | 5.88 | 200.57 | 35.41 | 291.8 |
| 23Q3 (16) | 17.42 | 101.15 | 297.72 | -0.45 | 73.99 | 41.56 | -0.2 | 98.95 | -17.65 | -8.33 | -343.57 | -46.65 | 16.97 | 144.88 | 370.08 | 0.53 | 488.89 | 10.42 | 0 | 0 | 0 | 0.78 | 469.61 | -1.71 | 11.02 | 17.48 | -3.84 | 10.23 | 21.93 | -3.31 | 0.67 | 1.52 | -18.29 | 0.86 | 0.0 | 2.38 | 148.13 | 69.51 | 313.95 |
| 23Q2 (15) | 8.66 | 458.71 | 136.61 | -1.73 | -101.16 | -8.81 | -18.96 | -7192.31 | -98.33 | 3.42 | 243.7 | 40.74 | 6.93 | 904.35 | 234.78 | 0.09 | -65.38 | -94.04 | 0 | 0 | 0 | 0.14 | -65.69 | -95.13 | 9.38 | -14.96 | 12.88 | 8.39 | -10.17 | 10.39 | 0.66 | 0.0 | -17.5 | 0.86 | 1.18 | 0.0 | 87.39 | 511.71 | 121.09 |
| 23Q1 (14) | 1.55 | -79.92 | 761.11 | -0.86 | -230.77 | -1.18 | -0.26 | -52.94 | -52.94 | -2.38 | -200.42 | -83.08 | 0.69 | -90.75 | 202.99 | 0.26 | -75.7 | 85.71 | 0 | 0 | 0 | 0.40 | -69.92 | 28.4 | 11.03 | -25.87 | 74.25 | 9.34 | -30.61 | 71.38 | 0.66 | -14.29 | -16.46 | 0.85 | 0.0 | 8.97 | 14.29 | -72.09 | 457.14 |
| 22Q4 (13) | 7.72 | 76.26 | -44.18 | -0.26 | 66.23 | 83.12 | -0.17 | 0.0 | 0.0 | 2.37 | 141.73 | -37.3 | 7.46 | 106.65 | -39.3 | 1.07 | 122.92 | 256.67 | 0 | 0 | 0 | 1.32 | 67.18 | 116.66 | 14.88 | 29.84 | 147.59 | 13.46 | 27.22 | 161.36 | 0.77 | -6.1 | -16.3 | 0.85 | 1.19 | 11.84 | 51.19 | 43.06 | -74.72 |
| 22Q3 (12) | 4.38 | 19.67 | 708.33 | -0.77 | 51.57 | -16.67 | -0.17 | 98.22 | 0.0 | -5.68 | -333.74 | -81.47 | 3.61 | 74.4 | 361.59 | 0.48 | -68.21 | 26.32 | 0 | 0 | 0 | 0.79 | -71.78 | -25.3 | 11.46 | 37.91 | 135.8 | 10.58 | 39.21 | 153.11 | 0.82 | 2.5 | -12.77 | 0.84 | -2.33 | 10.53 | 35.78 | -9.46 | 392.24 |
| 22Q2 (11) | 3.66 | 1933.33 | -80.46 | -1.59 | -87.06 | 79.38 | -9.56 | -5523.53 | -39.77 | 2.43 | 286.92 | 1178.95 | 2.07 | 408.96 | -81.22 | 1.51 | 978.57 | 906.67 | 0 | 0 | 0 | 2.81 | 804.79 | 517.54 | 8.31 | 31.28 | 256.65 | 7.6 | 39.45 | 245.45 | 0.8 | 1.27 | -13.04 | 0.86 | 10.26 | 14.67 | 39.52 | 1441.47 | -91.83 |
| 22Q1 (10) | 0.18 | -98.7 | -98.28 | -0.85 | 44.81 | 89.39 | -0.17 | 0.0 | -13.33 | -1.3 | -134.39 | 66.41 | -0.67 | -105.45 | -127.35 | 0.14 | -53.33 | 55.56 | 0 | 0 | 0 | 0.31 | -49.24 | 14.13 | 6.33 | 5.32 | 78.81 | 5.45 | 5.83 | 76.95 | 0.79 | -14.13 | -15.05 | 0.78 | 2.63 | 5.41 | 2.56 | -98.73 | -98.84 |
| 21Q4 (9) | 13.83 | 2020.83 | -23.42 | -1.54 | -133.33 | 33.91 | -0.17 | 0.0 | -6.25 | 3.78 | 220.77 | 184.21 | 12.29 | 990.58 | -21.87 | 0.3 | -21.05 | 76.47 | 0 | 0 | 0 | 0.61 | -42.36 | 41.75 | 6.01 | 23.66 | -14.63 | 5.15 | 23.21 | -15.3 | 0.92 | -2.13 | -2.13 | 0.76 | 0.0 | -2.56 | 202.49 | 1753.66 | -12.55 |
| 21Q3 (8) | -0.72 | -103.84 | 52.63 | -0.66 | 91.44 | 90.28 | -0.17 | 97.51 | -13.33 | -3.13 | -1747.37 | -765.96 | -1.38 | -112.52 | 83.39 | 0.38 | 153.33 | 72.73 | 0 | 0 | 0 | 1.06 | 133.26 | 70.03 | 4.86 | 108.58 | 285.71 | 4.18 | 90.0 | 294.34 | 0.94 | 2.17 | 1.08 | 0.76 | 1.33 | -1.3 | -12.24 | -102.53 | 77.77 |
| 21Q2 (7) | 18.73 | 79.06 | 32.09 | -7.71 | 3.75 | -479.7 | -6.84 | -4460.0 | 0.15 | 0.19 | 104.91 | -81.55 | 11.02 | 349.8 | -14.24 | 0.15 | 66.67 | -67.39 | 0 | 0 | 0 | 0.45 | 67.22 | -71.09 | 2.33 | -34.18 | 288.33 | 2.2 | -28.57 | 494.59 | 0.92 | -1.08 | 0.0 | 0.75 | 1.35 | -2.6 | 483.98 | 119.78 | -29.69 |
| 21Q1 (6) | 10.46 | -42.08 | 379.82 | -8.01 | -243.78 | -410.19 | -0.15 | 6.25 | 0.0 | -3.87 | -390.98 | -437.5 | 2.45 | -84.42 | 301.64 | 0.09 | -47.06 | -88.16 | 0 | 0 | 0 | 0.27 | -36.96 | -88.67 | 3.54 | -49.72 | 378.38 | 3.08 | -49.34 | 211.11 | 0.93 | -1.06 | 1.09 | 0.74 | -5.13 | -1.33 | 220.21 | -4.89 | 168.7 |
| 20Q4 (5) | 18.06 | 1288.16 | 749.64 | -2.33 | 65.68 | -79.23 | -0.16 | -6.67 | -6.67 | 1.33 | 182.98 | 6750.0 | 15.73 | 289.29 | 485.54 | 0.17 | -22.73 | -76.06 | 0 | 0 | 0 | 0.43 | -30.86 | -79.98 | 7.04 | 458.73 | 105.25 | 6.08 | 473.58 | 121.09 | 0.94 | 1.08 | 9.3 | 0.78 | 1.3 | 20.0 | 231.54 | 520.43 | 454.8 |
| 20Q3 (4) | -1.52 | -110.72 | 0.0 | -6.79 | -410.53 | 0.0 | -0.15 | 97.81 | 0.0 | 0.47 | -54.37 | 0.0 | -8.31 | -164.67 | 0.0 | 0.22 | -52.17 | 0.0 | 0 | 0 | 0.0 | 0.62 | -60.33 | 0.0 | 1.26 | 110.0 | 0.0 | 1.06 | 186.49 | 0.0 | 0.93 | 1.09 | 0.0 | 0.77 | 0.0 | 0.0 | -55.07 | -108.0 | 0.0 |
| 20Q2 (3) | 14.18 | 550.46 | 0.0 | -1.33 | 15.29 | 0.0 | -6.85 | -4466.67 | 0.0 | 1.03 | 243.06 | 0.0 | 12.85 | 2006.56 | 0.0 | 0.46 | -39.47 | 0.0 | 0 | 0 | 0.0 | 1.57 | -34.45 | 0.0 | 0.6 | -18.92 | 0.0 | 0.37 | -62.63 | 0.0 | 0.92 | 0.0 | 0.0 | 0.77 | 2.67 | 0.0 | 688.35 | 739.91 | 0.0 |
| 20Q1 (2) | 2.18 | 178.42 | 0.0 | -1.57 | -20.77 | 0.0 | -0.15 | 0.0 | 0.0 | -0.72 | -3500.0 | 0.0 | 0.61 | 114.95 | 0.0 | 0.76 | 7.04 | 0.0 | 0 | 0 | 0.0 | 2.40 | 11.33 | 0.0 | 0.74 | -78.43 | 0.0 | 0.99 | -64.0 | 0.0 | 0.92 | 6.98 | 0.0 | 0.75 | 15.38 | 0.0 | 81.95 | 225.59 | 0.0 |
| 19Q4 (1) | -2.78 | 0.0 | 0.0 | -1.3 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -4.08 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | -65.26 | 0.0 | 0.0 |
