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) | 77.28 | 24.71 | -14.35 | 0 | -14.97 | 0 | 9.59 | -27.29 | 62.93 | 11.16 | 15.72 | -18.59 | -0.19 | 0 | 2.60 | 6.65 | 27.43 | -18.0 | 24.85 | -9.41 | 17.09 | 3.08 | 2.04 | -10.92 | 175.72 | 31.28 |
| 2022 (9) | 61.97 | 270.41 | -5.36 | 0 | -45.33 | 0 | 13.19 | 133.45 | 56.61 | 0 | 19.31 | -36.56 | -0.29 | 0 | 2.44 | -42.64 | 33.45 | 18.91 | 27.43 | 19.36 | 16.58 | -3.6 | 2.29 | 3.62 | 133.84 | 239.13 |
| 2021 (8) | 16.73 | -65.26 | -38.74 | 0 | 2.27 | 0 | 5.65 | 0 | -22.01 | 0 | 30.44 | -1.46 | -0.56 | 0 | 4.25 | -6.15 | 28.13 | 22.3 | 22.98 | 19.75 | 17.2 | -14.43 | 2.21 | 0.45 | 39.47 | -66.0 |
| 2020 (7) | 48.16 | -27.34 | -36.51 | 0 | -9.75 | 0 | -5.45 | 0 | 11.65 | -61.79 | 30.89 | -13.21 | -0.74 | 0 | 4.53 | 2.58 | 23.0 | -16.76 | 19.19 | -10.12 | 20.1 | 6.12 | 2.2 | -25.93 | 116.08 | -24.24 |
| 2019 (6) | 66.28 | 270.9 | -35.79 | 0 | -10.98 | 0 | 14.45 | 0 | 30.49 | 0 | 35.59 | 80.29 | -0.93 | 0 | 4.41 | 44.89 | 27.63 | 42.2 | 21.35 | 16.86 | 18.94 | 43.7 | 2.97 | 0.0 | 153.21 | 195.11 |
| 2018 (5) | 17.87 | -47.63 | -29.17 | 0 | -15.4 | 0 | -1.34 | 0 | -11.3 | 0 | 19.74 | 61.01 | -2.92 | 0 | 3.05 | 50.9 | 19.43 | -11.68 | 18.27 | -11.18 | 13.18 | 0.3 | 2.97 | 49.25 | 51.92 | -45.68 |
| 2017 (4) | 34.12 | 50.44 | -14.52 | 0 | -4.52 | 0 | -2.88 | 0 | 19.6 | 26.37 | 12.26 | 10.75 | -0.9 | 0 | 2.02 | 17.29 | 22.0 | -7.29 | 20.57 | 6.36 | 13.14 | -9.25 | 1.99 | -1.49 | 95.57 | 51.03 |
| 2016 (3) | 22.68 | -54.84 | -7.17 | 0 | -26.15 | 0 | 0.22 | -71.79 | 15.51 | -49.1 | 11.07 | -43.64 | -0.46 | 0 | 1.72 | -42.53 | 23.73 | 9.46 | 19.34 | 9.08 | 14.48 | 13.48 | 2.02 | 2.54 | 63.28 | -59.1 |
| 2015 (2) | 50.22 | 49.73 | -19.75 | 0 | -22.28 | 0 | 0.78 | 18.18 | 30.47 | 0 | 19.64 | 73.65 | -0.51 | 0 | 2.99 | 38.31 | 21.68 | 18.47 | 17.73 | 14.76 | 12.76 | 25.34 | 1.97 | 12.57 | 154.71 | 26.3 |
| 2014 (1) | 33.54 | 12.14 | -37.57 | 0 | 22.8 | 2490.91 | 0.66 | -71.55 | -4.03 | 0 | 11.31 | 30.75 | -0.78 | 0 | 2.17 | 5.92 | 18.3 | 163.69 | 15.45 | 130.94 | 10.18 | -1.45 | 1.75 | 118.75 | 122.50 | -27.02 |
| 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) | 26.44 | 230.09 | 79.01 | -1.75 | 52.32 | 64.93 | -20.98 | -482.78 | 22.41 | -4.35 | -205.84 | -206.36 | 24.69 | 468.89 | 152.45 | 1.92 | -52.36 | -41.28 | 0 | -100.0 | 100.0 | 1.20 | -54.26 | -42.33 | 8.32 | 4.79 | -0.36 | 7.73 | 6.33 | 4.88 | 3.8 | -4.04 | -9.09 | 0.15 | -11.76 | -69.39 | 226.37 | 222.17 | 84.53 |
| 24Q2 (19) | 8.01 | 43.29 | -69.38 | -3.67 | -21.93 | -87.24 | -3.6 | -125.12 | -123.32 | 4.11 | 33.44 | 16.76 | 4.34 | 68.22 | -82.07 | 4.03 | 20.3 | 24.38 | 0.01 | 150.0 | 120.0 | 2.62 | 6.84 | 30.02 | 7.94 | 35.26 | -0.87 | 7.27 | 25.13 | 4.01 | 3.96 | -3.18 | -7.04 | 0.17 | -22.73 | -66.67 | 70.26 | 27.2 | -68.41 |
| 24Q1 (18) | 5.59 | -82.83 | 47.49 | -3.01 | 15.69 | 21.41 | 14.33 | 222.06 | 71.0 | 3.08 | 955.56 | 32.19 | 2.58 | -91.1 | 6550.0 | 3.35 | -39.09 | -9.7 | -0.02 | 71.43 | 50.0 | 2.45 | -37.42 | -2.9 | 5.87 | 9.72 | 2.62 | 5.81 | 17.37 | 4.68 | 4.09 | -5.76 | -5.32 | 0.22 | -56.0 | -59.26 | 55.24 | -83.39 | 51.72 |
| 23Q4 (17) | 32.55 | 120.38 | 28.25 | -3.57 | 28.46 | -130.2 | -11.74 | 56.58 | 70.84 | -0.36 | -108.8 | -129.51 | 28.98 | 196.32 | -22.1 | 5.5 | 68.2 | 12.94 | -0.07 | -75.0 | -600.0 | 3.92 | 88.59 | 50.8 | 5.35 | -35.93 | -30.07 | 4.95 | -32.84 | -17.77 | 4.34 | 3.83 | 2.6 | 0.5 | 2.04 | -9.09 | 332.48 | 171.03 | 41.48 |
| 23Q3 (16) | 14.77 | -43.54 | -68.49 | -4.99 | -154.59 | -135.19 | -27.04 | -275.13 | 41.89 | 4.09 | 16.19 | -35.59 | 9.78 | -59.59 | -83.98 | 3.27 | 0.93 | -42.02 | -0.04 | 20.0 | 50.0 | 2.08 | 3.12 | -17.62 | 8.35 | 4.24 | -20.17 | 7.37 | 5.44 | -16.06 | 4.18 | -1.88 | 1.21 | 0.49 | -3.92 | -15.52 | 122.67 | -44.85 | -64.69 |
| 23Q2 (15) | 26.16 | 590.24 | 231.98 | -1.96 | 48.83 | -884.0 | 15.44 | 84.25 | 148.33 | 3.52 | 51.07 | -51.78 | 24.2 | 60600.0 | 197.66 | 3.24 | -12.67 | -24.3 | -0.05 | -25.0 | 28.57 | 2.02 | -20.21 | -4.42 | 8.01 | 40.03 | -12.93 | 6.99 | 25.95 | -1.69 | 4.26 | -1.39 | 2.4 | 0.51 | -5.56 | -12.07 | 222.45 | 511.0 | 234.52 |
| 23Q1 (14) | 3.79 | -85.07 | 120.87 | -3.83 | -132.4 | 87.89 | 8.38 | 120.81 | -88.58 | 2.33 | 90.98 | 238.69 | -0.04 | -100.11 | 99.92 | 3.71 | -23.82 | -18.1 | -0.04 | -300.0 | 69.23 | 2.53 | -2.81 | -0.15 | 5.72 | -25.23 | -6.69 | 5.55 | -7.81 | 0.54 | 4.32 | 2.13 | 6.4 | 0.54 | -1.82 | -6.9 | 36.41 | -84.51 | 120.37 |
| 22Q4 (13) | 25.38 | -45.85 | -35.37 | 11.82 | -16.64 | -67.46 | -40.26 | 13.48 | 49.31 | 1.22 | -80.79 | 221.05 | 37.2 | -39.07 | -50.79 | 4.87 | -13.65 | -9.65 | -0.01 | 87.5 | 95.0 | 2.60 | 3.02 | -1.69 | 7.65 | -26.86 | -7.27 | 6.02 | -31.44 | 18.04 | 4.23 | 2.42 | 3.42 | 0.55 | -5.17 | -5.17 | 235.00 | -32.36 | -41.53 |
| 22Q3 (12) | 46.87 | 494.8 | 1107.99 | 14.18 | 5572.0 | -5.47 | -46.53 | -45.63 | -158.64 | 6.35 | -13.01 | 435.98 | 61.05 | 650.92 | 223.36 | 5.64 | 31.78 | -57.94 | -0.08 | -14.29 | 66.67 | 2.52 | 19.65 | -66.73 | 10.46 | 13.7 | 41.73 | 8.78 | 23.49 | 30.65 | 4.13 | -0.72 | -1.43 | 0.58 | 0.0 | 3.57 | 347.44 | 422.49 | 927.1 |
| 22Q2 (11) | 7.88 | 143.39 | 161.61 | 0.25 | 100.79 | 101.95 | -31.95 | -143.52 | -302.34 | 7.3 | 534.52 | 57.67 | 8.13 | 116.33 | 131.77 | 4.28 | -5.52 | -31.96 | -0.07 | 46.15 | -133.33 | 2.11 | -16.65 | -44.82 | 9.2 | 50.08 | 39.82 | 7.11 | 28.8 | 16.37 | 4.16 | 2.46 | -3.7 | 0.58 | 0.0 | 11.54 | 66.50 | 137.2 | 156.93 |
| 22Q1 (10) | -18.16 | -146.24 | -33.33 | -31.62 | -187.04 | 59.08 | 73.41 | 192.42 | -12.5 | -1.68 | -542.11 | -166.4 | -49.78 | -165.85 | 45.23 | 4.53 | -15.96 | -15.33 | -0.13 | 35.0 | -30.0 | 2.53 | -4.31 | -18.81 | 6.13 | -25.7 | 3.55 | 5.52 | 8.24 | 9.31 | 4.06 | -0.73 | -11.74 | 0.58 | 0.0 | 5.45 | -178.74 | -144.47 | -33.86 |
| 21Q4 (9) | 39.27 | 912.11 | 41.87 | 36.33 | 142.2 | 339.01 | -79.43 | -341.52 | -49.73 | 0.38 | 120.11 | 109.07 | 75.6 | 300.42 | 505.77 | 5.39 | -59.81 | -20.85 | -0.2 | 16.67 | -168.97 | 2.65 | -65.14 | -24.02 | 8.25 | 11.79 | 3.0 | 5.1 | -24.11 | 38.96 | 4.09 | -2.39 | -16.7 | 0.58 | 3.57 | 1.75 | 401.94 | 1088.22 | 32.87 |
| 21Q3 (8) | 3.88 | 130.34 | -85.61 | 15.0 | 217.19 | 298.94 | -17.99 | -213.93 | 16.52 | -1.89 | -140.82 | -18.87 | 18.88 | 173.78 | -2.78 | 13.41 | 113.2 | 92.95 | -0.24 | -700.0 | 40.0 | 7.59 | 98.46 | 106.47 | 7.38 | 12.16 | -17.63 | 6.72 | 9.98 | -13.07 | 4.19 | -3.01 | -14.49 | 0.56 | 7.69 | -1.75 | 33.83 | 128.96 | -83.44 |
| 21Q2 (7) | -12.79 | 6.09 | 53.24 | -12.8 | 83.43 | -286.71 | 15.79 | -81.18 | 205.9 | 4.63 | 83.0 | 350.27 | -25.59 | 71.85 | 16.54 | 6.29 | 17.57 | -12.4 | -0.03 | 70.0 | 85.0 | 3.82 | 22.65 | -13.44 | 6.58 | 11.15 | 65.33 | 6.11 | 20.99 | 21.47 | 4.32 | -6.09 | -12.02 | 0.52 | -5.45 | -1.89 | -116.80 | 12.53 | 55.29 |
| 21Q1 (6) | -13.62 | -149.21 | -165.23 | -77.27 | -408.36 | -638.01 | 83.9 | 258.15 | 5.19 | 2.53 | 160.38 | 15.53 | -90.89 | -828.29 | -973.1 | 5.35 | -21.44 | -46.23 | -0.1 | -134.48 | 76.74 | 3.12 | -10.45 | -57.62 | 5.92 | -26.09 | 188.78 | 5.05 | 37.6 | 82.97 | 4.6 | -6.31 | -14.34 | 0.55 | -3.51 | 3.77 | -133.53 | -144.14 | -155.38 |
| 20Q4 (5) | 27.68 | 2.67 | -62.25 | -15.2 | -101.59 | -323.4 | -53.05 | -146.17 | 25.48 | -4.19 | -163.52 | -194.8 | 12.48 | -35.74 | -82.1 | 6.81 | -2.01 | 90.76 | 0.29 | 172.5 | 207.41 | 3.48 | -5.28 | 143.96 | 8.01 | -10.6 | -14.24 | 3.67 | -52.52 | -39.04 | 4.91 | 0.2 | -1.21 | 0.57 | 0.0 | 7.55 | 302.51 | 48.11 | -52.47 |
| 20Q3 (4) | 26.96 | 198.57 | 0.0 | -7.54 | -127.79 | 0.0 | -21.55 | -44.53 | 0.0 | -1.59 | 14.05 | 0.0 | 19.42 | 163.34 | 0.0 | 6.95 | -3.2 | 0.0 | -0.4 | -100.0 | 0.0 | 3.68 | -16.8 | 0.0 | 8.96 | 125.13 | 0.0 | 7.73 | 53.68 | 0.0 | 4.9 | -0.2 | 0.0 | 0.57 | 7.55 | 0.0 | 204.24 | 178.19 | 0.0 |
| 20Q2 (3) | -27.35 | -230.99 | 0.0 | -3.31 | 68.39 | 0.0 | -14.91 | -118.69 | 0.0 | -1.85 | -184.47 | 0.0 | -30.66 | -394.52 | 0.0 | 7.18 | -27.84 | 0.0 | -0.2 | 53.49 | 0.0 | 4.42 | -39.95 | 0.0 | 3.98 | 94.15 | 0.0 | 5.03 | 82.25 | 0.0 | 4.91 | -8.57 | 0.0 | 0.53 | 0.0 | 0.0 | -261.22 | -208.34 | 0.0 |
| 20Q1 (2) | 20.88 | -71.52 | 0.0 | -10.47 | -191.64 | 0.0 | 79.76 | 212.04 | 0.0 | 2.19 | -50.45 | 0.0 | 10.41 | -85.07 | 0.0 | 9.95 | 178.71 | 0.0 | -0.43 | -59.26 | 0.0 | 7.36 | 415.5 | 0.0 | 2.05 | -78.05 | 0.0 | 2.76 | -54.15 | 0.0 | 5.37 | 8.05 | 0.0 | 0.53 | 0.0 | 0.0 | 241.11 | -62.12 | 0.0 |
| 19Q4 (1) | 73.32 | 0.0 | 0.0 | -3.59 | 0.0 | 0.0 | -71.19 | 0.0 | 0.0 | 4.42 | 0.0 | 0.0 | 69.73 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 9.34 | 0.0 | 0.0 | 6.02 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 636.46 | 0.0 | 0.0 |
