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) | 74.46 | 167.94 | -45.75 | 0 | -9.42 | 0 | 0.05 | 0 | 28.71 | 0 | 29.42 | 93.55 | -1.13 | 0 | 5.76 | 103.81 | 42.37 | -23.6 | 23.17 | -39.63 | 16.43 | 10.94 | 4.11 | 0.98 | 170.35 | 251.0 |
| 2022 (9) | 27.79 | 661.37 | -110.88 | 0 | 138.61 | 0 | -0.42 | 0 | -83.09 | 0 | 15.2 | 11.93 | -1.4 | 0 | 2.83 | -40.53 | 55.46 | 108.65 | 38.38 | 88.51 | 14.81 | 92.34 | 4.07 | 145.18 | 48.53 | 295.18 |
| 2021 (8) | 3.65 | -80.5 | -14.75 | 0 | -8.33 | 0 | 0.33 | -45.0 | -11.1 | 0 | 13.58 | 55.56 | 0 | 0 | 4.75 | 22.74 | 26.58 | 8.71 | 20.36 | 11.38 | 7.7 | 11.27 | 1.66 | 11.41 | 12.28 | -82.49 |
| 2020 (7) | 18.72 | -38.84 | -20.36 | 0 | -38.26 | 0 | 0.6 | 500.0 | -1.64 | 0 | 8.73 | -1.13 | 0 | 0 | 3.87 | 1.3 | 24.45 | 1.45 | 18.28 | -0.87 | 6.92 | 5.17 | 1.49 | 27.35 | 70.14 | -39.99 |
| 2019 (6) | 30.61 | 257.59 | -12.09 | 0 | 38.78 | 131.94 | 0.1 | 0 | 18.52 | 681.43 | 8.83 | 76.95 | -1.74 | 0 | 3.82 | 63.93 | 24.1 | 34.71 | 18.44 | 32.47 | 6.58 | 97.01 | 1.17 | 15.84 | 116.88 | 149.46 |
| 2018 (5) | 8.56 | 0 | -6.19 | 0 | 16.72 | 0 | -0.3 | 0 | 2.37 | 0 | 4.99 | 30.29 | 0 | 0 | 2.33 | -4.99 | 17.89 | 15.27 | 13.92 | 17.97 | 3.34 | 21.9 | 1.01 | 53.03 | 46.85 | 0 |
| 2017 (4) | -0.53 | 0 | -6.72 | 0 | -0.01 | 0 | 1.17 | 0 | -7.25 | 0 | 3.83 | -33.62 | -0.34 | 0 | 2.46 | -60.82 | 15.52 | 52.46 | 11.8 | 29.67 | 2.74 | 38.38 | 0.66 | 175.0 | -3.49 | 0 |
| 2016 (3) | 11.59 | 21.11 | -16.67 | 0 | 20.88 | 0 | -0.02 | 0 | -5.08 | 0 | 5.77 | 56.37 | 0 | 0 | 6.27 | 42.94 | 10.18 | 29.52 | 9.1 | 19.74 | 1.98 | 15.12 | 0.24 | 33.33 | 102.39 | 1.64 |
| 2015 (2) | 9.57 | 23.32 | -4.09 | 0 | -3.21 | 0 | 0.09 | -52.63 | 5.48 | 933.96 | 3.69 | -24.69 | -0.1 | 0 | 4.38 | -33.06 | 7.86 | 0.9 | 7.6 | 23.18 | 1.72 | 18.62 | 0.18 | 5.88 | 100.74 | 1.13 |
| 2014 (1) | 7.76 | 106.93 | -7.23 | 0 | 2.92 | 0 | 0.19 | 0 | 0.53 | 0 | 4.9 | 183.24 | 0 | 0 | 6.55 | 169.23 | 7.79 | 0.39 | 6.17 | 9.4 | 1.45 | 12.4 | 0.17 | 41.67 | 99.61 | 87.28 |
| 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) | 7.05 | -56.93 | -44.84 | -8.78 | 60.93 | -131.97 | -20.12 | -993.48 | 40.86 | 0.13 | 160.0 | -7.14 | -1.73 | 71.64 | -104.3 | 7.11 | -33.86 | 24.74 | 0 | 0 | 0 | 4.99 | -39.77 | 15.04 | 19.92 | 34.32 | 40.88 | 12.57 | 25.45 | 69.64 | 4.43 | -2.64 | 7.79 | 0.98 | 2.08 | -10.09 | 39.21 | -62.8 | -61.31 |
| 24Q2 (19) | 16.37 | -9.31 | 41.49 | -22.47 | -507.8 | -87.09 | -1.84 | 69.38 | 70.98 | 0.05 | 108.47 | 112.82 | -6.1 | -125.89 | -1286.36 | 10.75 | 19.98 | 68.23 | 0 | -100.0 | 100.0 | 8.28 | 14.82 | 68.49 | 14.83 | 34.7 | 80.63 | 10.02 | 72.46 | 127.21 | 4.55 | 7.06 | 11.79 | 0.96 | 2.13 | -4.0 | 105.41 | -35.76 | -13.63 |
| 24Q1 (18) | 18.05 | -40.8 | -8.0 | 5.51 | 126.7 | 113.58 | -6.01 | 1.31 | -116.23 | -0.59 | -447.06 | -553.85 | 23.56 | 139.19 | 212.51 | 8.96 | -20.07 | 46.41 | 0.01 | 101.89 | 101.92 | 7.21 | -21.55 | 49.66 | 11.01 | 27.28 | -3.17 | 5.81 | 14.37 | -7.48 | 4.25 | -2.3 | 8.97 | 0.94 | -8.74 | -4.08 | 164.09 | -43.71 | -6.66 |
| 23Q4 (17) | 30.49 | 138.58 | 19.19 | -20.64 | -175.16 | -209.45 | -6.09 | 82.1 | -198.86 | 0.17 | 21.43 | -87.02 | 9.85 | -75.52 | -47.91 | 11.21 | 96.67 | 84.98 | -0.53 | 0 | 65.58 | 9.19 | 112.05 | 106.29 | 8.65 | -38.83 | -40.3 | 5.08 | -31.44 | -44.9 | 4.35 | 5.84 | 11.54 | 1.03 | -5.5 | 0.0 | 291.49 | 187.61 | 61.24 |
| 23Q3 (16) | 12.78 | 10.46 | 903.77 | 27.46 | 328.64 | 586.02 | -34.02 | -436.59 | -105.43 | 0.14 | 135.9 | 151.85 | 40.24 | 9245.45 | 655.8 | 5.7 | -10.8 | 41.79 | 0 | 100.0 | 100.0 | 4.33 | -11.79 | 56.63 | 14.14 | 72.23 | -9.24 | 7.41 | 68.03 | -37.42 | 4.11 | 0.98 | 7.03 | 1.09 | 9.0 | -20.44 | 101.35 | -16.96 | 1186.78 |
| 23Q2 (15) | 11.57 | -41.03 | 42.49 | -12.01 | 70.39 | -143.61 | -6.34 | -117.13 | -4.11 | -0.39 | -400.0 | -343.75 | -0.44 | 97.9 | -113.79 | 6.39 | 4.41 | 78.49 | -0.08 | 84.62 | -129.63 | 4.91 | 1.99 | 91.65 | 8.21 | -27.79 | -51.22 | 4.41 | -29.78 | -63.52 | 4.07 | 4.36 | 4.9 | 1.0 | 2.04 | 31.58 | 122.05 | -30.58 | 151.46 |
| 23Q1 (14) | 19.62 | -23.3 | 554.17 | -40.56 | -508.1 | 58.99 | 37.02 | 500.97 | -76.13 | 0.13 | -90.08 | 109.15 | -20.94 | -210.74 | 79.71 | 6.12 | 0.99 | -10.13 | -0.52 | 66.23 | -420.0 | 4.82 | 8.14 | -17.45 | 11.37 | -21.53 | 32.83 | 6.28 | -31.89 | 20.08 | 3.9 | 0.0 | 22.26 | 0.98 | -4.85 | 7.69 | 175.81 | -2.75 | 479.69 |
| 22Q4 (13) | 25.58 | 1708.81 | 5216.0 | -6.67 | -18.05 | -164.68 | 6.16 | 137.2 | 3142.11 | 1.31 | 585.19 | 13000.0 | 18.91 | 361.19 | 726.16 | 6.06 | 50.75 | 126.97 | -1.54 | -3750.0 | 0 | 4.46 | 61.0 | 33.48 | 14.49 | -7.0 | 88.43 | 9.22 | -22.13 | 62.04 | 3.9 | 1.56 | 90.24 | 1.03 | -24.82 | 145.24 | 180.78 | 2038.52 | 3050.29 |
| 22Q3 (12) | -1.59 | -119.58 | -149.07 | -5.65 | -14.6 | 3.75 | -16.56 | -171.92 | -77.49 | -0.27 | -268.75 | -179.41 | -7.24 | -326.96 | -175.29 | 4.02 | 12.29 | -26.64 | -0.04 | -114.81 | 0 | 2.77 | 7.94 | -62.55 | 15.58 | -7.43 | 113.13 | 11.84 | -2.07 | 95.38 | 3.84 | -1.03 | 105.35 | 1.37 | 80.26 | 234.15 | -9.33 | -119.21 | -124.0 |
| 22Q2 (11) | 8.12 | 287.96 | 171.57 | -4.93 | 95.02 | -54.55 | -6.09 | -103.93 | -409.14 | 0.16 | 111.27 | 1700.0 | 3.19 | 103.09 | 1695.0 | 3.58 | -47.43 | 29.71 | 0.27 | 370.0 | 0 | 2.56 | -56.07 | -34.82 | 16.83 | 96.61 | 122.91 | 12.09 | 131.17 | 119.42 | 3.88 | 21.63 | 105.29 | 0.76 | -16.48 | 85.37 | 48.54 | 204.82 | 26.78 |
| 22Q1 (10) | -4.32 | -764.0 | -107.69 | -98.9 | -3824.6 | -3010.06 | 155.09 | 81526.32 | 13586.09 | -1.42 | -14300.0 | -7000.0 | -103.22 | -3317.88 | -1862.36 | 6.81 | 155.06 | 156.02 | -0.1 | 0 | 0 | 5.84 | 74.87 | 34.6 | 8.56 | 11.31 | 112.41 | 5.23 | -8.08 | 68.71 | 3.19 | 55.61 | 68.78 | 0.91 | 116.67 | 116.67 | -46.30 | -655.65 | -20.43 |
| 21Q4 (9) | -0.5 | -115.43 | -104.41 | -2.52 | 57.07 | 8.03 | 0.19 | 102.04 | -73.97 | 0.01 | -97.06 | 200.0 | -3.02 | -14.83 | -135.08 | 2.67 | -51.28 | -10.1 | 0 | 0 | 0 | 3.34 | -54.83 | -29.57 | 7.69 | 5.2 | 6.36 | 5.69 | -6.11 | -3.07 | 2.05 | 9.63 | 12.64 | 0.42 | 2.44 | -2.33 | -6.13 | -115.77 | -104.38 |
| 21Q3 (8) | 3.24 | 8.36 | 1346.15 | -5.87 | -84.01 | -1097.96 | -9.33 | -573.6 | 24.7 | 0.34 | 3500.0 | -72.36 | -2.63 | -1215.0 | -250.67 | 5.48 | 98.55 | 67.58 | 0 | 0 | 0 | 7.39 | 87.87 | 36.71 | 7.31 | -3.18 | -2.14 | 6.06 | 9.98 | 21.2 | 1.87 | -1.06 | 6.25 | 0.41 | 0.0 | -4.65 | 38.85 | 1.47 | 1174.32 |
| 21Q2 (7) | 2.99 | 243.75 | -34.72 | -3.19 | -0.31 | 78.33 | 1.97 | 271.3 | 1136.84 | -0.01 | 50.0 | -133.33 | -0.2 | 96.2 | 98.03 | 2.76 | 3.76 | 91.67 | 0 | 0 | 0 | 3.93 | -9.28 | 43.94 | 7.55 | 87.34 | 27.75 | 5.51 | 77.74 | 9.54 | 1.89 | 0.0 | 10.53 | 0.41 | -2.38 | 0.0 | 38.28 | 199.58 | -40.23 |
| 21Q1 (6) | -2.08 | -118.33 | -168.2 | -3.18 | -16.06 | -31.95 | -1.15 | -257.53 | 95.65 | -0.02 | -100.0 | 96.92 | -5.26 | -161.09 | -921.88 | 2.66 | -10.44 | 153.33 | 0 | 0 | 0 | 4.34 | -8.5 | 104.56 | 4.03 | -44.26 | 5.22 | 3.1 | -47.19 | 30.8 | 1.89 | 3.85 | 15.95 | 0.42 | -2.33 | 68.0 | -38.45 | -127.51 | -153.57 |
| 20Q4 (5) | 11.35 | 4465.38 | 26.82 | -2.74 | -459.18 | -18.1 | 0.73 | 105.89 | -98.5 | -0.01 | -100.81 | -100.79 | 8.61 | 1248.0 | 29.86 | 2.97 | -9.17 | 42.79 | 0 | 0 | 100.0 | 4.74 | -12.33 | 33.36 | 7.23 | -3.21 | -2.03 | 5.87 | 17.4 | 19.31 | 1.82 | 3.41 | 13.04 | 0.43 | 0.0 | 48.28 | 139.78 | 3965.41 | 6.51 |
| 20Q3 (4) | -0.26 | -105.68 | 0.0 | -0.49 | 96.67 | 0.0 | -12.39 | -6421.05 | 0.0 | 1.23 | 4000.0 | 0.0 | -0.75 | 92.6 | 0.0 | 3.27 | 127.08 | 0.0 | 0 | 0 | 0.0 | 5.41 | 97.8 | 0.0 | 7.47 | 26.4 | 0.0 | 5.0 | -0.6 | 0.0 | 1.76 | 2.92 | 0.0 | 0.43 | 4.88 | 0.0 | -3.62 | -105.65 | 0.0 |
| 20Q2 (3) | 4.58 | 50.16 | 0.0 | -14.72 | -510.79 | 0.0 | -0.19 | 99.28 | 0.0 | 0.03 | 104.62 | 0.0 | -10.14 | -1684.38 | 0.0 | 1.44 | 37.14 | 0.0 | 0 | 0 | 0.0 | 2.73 | 28.92 | 0.0 | 5.91 | 54.31 | 0.0 | 5.03 | 112.24 | 0.0 | 1.71 | 4.91 | 0.0 | 0.41 | 64.0 | 0.0 | 64.06 | -10.74 | 0.0 |
| 20Q1 (2) | 3.05 | -65.92 | 0.0 | -2.41 | -3.88 | 0.0 | -26.41 | -154.32 | 0.0 | -0.65 | -151.18 | 0.0 | 0.64 | -90.35 | 0.0 | 1.05 | -49.52 | 0.0 | 0 | 100.0 | 0.0 | 2.12 | -40.35 | 0.0 | 3.83 | -48.1 | 0.0 | 2.37 | -51.83 | 0.0 | 1.63 | 1.24 | 0.0 | 0.25 | -13.79 | 0.0 | 71.76 | -45.31 | 0.0 |
| 19Q4 (1) | 8.95 | 0.0 | 0.0 | -2.32 | 0.0 | 0.0 | 48.62 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 6.63 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 3.55 | 0.0 | 0.0 | 7.38 | 0.0 | 0.0 | 4.92 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 131.23 | 0.0 | 0.0 |
