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) | 99.71 | 10.15 | -102.5 | 0 | -26.77 | 0 | 0.16 | -86.89 | -2.79 | 0 | 13.19 | 18.51 | -2.56 | 0 | 3.07 | 31.5 | 69.19 | 28.65 | 26.8 | -16.48 | 25.29 | 3.9 | 0.12 | 0.0 | 190.98 | 19.31 |
| 2022 (9) | 90.52 | 64.49 | -7.64 | 0 | -9.86 | 0 | 1.22 | -55.96 | 82.88 | 243.19 | 11.13 | -49.09 | -0.64 | 0 | 2.33 | -39.14 | 53.78 | -18.61 | 32.09 | -13.85 | 24.34 | 14.76 | 0.12 | 33.33 | 160.07 | 70.31 |
| 2021 (8) | 55.03 | -17.5 | -30.88 | 0 | -1.19 | 0 | 2.77 | 116.41 | 24.15 | -29.18 | 21.86 | 38.97 | -5.46 | 0 | 3.84 | 11.43 | 66.08 | 23.19 | 37.25 | 17.73 | 21.21 | -7.7 | 0.09 | 12.5 | 93.99 | -22.92 |
| 2020 (7) | 66.7 | -11.56 | -32.6 | 0 | -34.0 | 0 | 1.28 | 0 | 34.1 | -37.25 | 15.73 | -6.7 | -9.6 | 0 | 3.44 | -11.93 | 53.64 | 51.65 | 31.64 | 12.32 | 22.98 | -10.79 | 0.08 | -38.46 | 121.94 | -12.6 |
| 2019 (6) | 75.42 | 1046.2 | -21.08 | 0 | -8.89 | 0 | -1.81 | 0 | 54.34 | 0 | 16.86 | -28.19 | -3.64 | 0 | 3.91 | -27.15 | 35.37 | 52.39 | 28.17 | 76.61 | 25.76 | 22.03 | 0.13 | -13.33 | 139.51 | 688.94 |
| 2018 (5) | 6.58 | -34.2 | -9.47 | 0 | -1.52 | 0 | 0.51 | -58.87 | -2.89 | 0 | 23.48 | 81.31 | -3.69 | 0 | 5.36 | 64.16 | 23.21 | 43.18 | 15.95 | 86.33 | 21.11 | 6.51 | 0.15 | -6.25 | 17.68 | -49.53 |
| 2017 (4) | 10.0 | -79.8 | -18.15 | 0 | -3.3 | 0 | 1.24 | 202.44 | -8.15 | 0 | 12.95 | -6.02 | -10.33 | 0 | 3.27 | -6.53 | 16.21 | 25.17 | 8.56 | -9.42 | 19.82 | -13.56 | 0.16 | 0.0 | 35.04 | -76.97 |
| 2016 (3) | 49.5 | 111.9 | -14.13 | 0 | -28.96 | 0 | 0.41 | 0 | 35.37 | -35.39 | 13.78 | 35.36 | -0.88 | 0 | 3.50 | 38.8 | 12.95 | 7993.75 | 9.45 | 158.9 | 22.93 | -11.16 | 0.16 | -56.76 | 152.12 | 94.25 |
| 2015 (2) | 23.36 | 178.43 | 31.38 | 0 | -37.25 | 0 | -6.78 | 0 | 54.74 | 0 | 10.18 | -5.83 | -3.17 | 0 | 2.52 | 13.38 | 0.16 | -97.6 | 3.65 | -48.3 | 25.81 | -7.29 | 0.37 | 2.78 | 78.31 | 229.11 |
| 2014 (1) | 8.39 | -80.09 | -86.84 | 0 | 8.72 | -35.5 | -11.3 | 0 | -78.45 | 0 | 10.81 | 13.43 | -5.28 | 0 | 2.22 | 18.9 | 6.68 | 0 | 7.06 | 0 | 27.84 | -11.03 | 0.36 | 12.5 | 23.79 | -83.57 |
| 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) | 9.41 | -23.37 | -35.06 | -41.13 | -62.76 | -177.72 | 44.48 | 3045.7 | 653.23 | -1.76 | -18.92 | -93.41 | -31.72 | -144.19 | -9812.5 | 11.75 | 30.27 | 324.19 | -0.05 | 96.89 | 96.38 | 9.95 | 14.74 | 322.71 | 20.59 | 25.09 | -10.63 | 7.83 | -15.44 | -24.13 | 6.05 | 1.17 | -5.91 | 0.01 | -50.0 | -66.67 | 67.75 | -15.81 | -21.55 |
| 24Q2 (19) | 12.28 | -48.14 | -34.19 | -25.27 | -113.43 | -47.0 | -1.51 | -122.27 | -217.97 | -1.48 | -198.67 | -1580.0 | -12.99 | -209.71 | -983.67 | 9.02 | 42.72 | 199.67 | -1.61 | -335.14 | -1363.64 | 8.67 | 26.87 | 210.99 | 16.46 | 15.59 | 14.07 | 9.26 | 76.05 | 16.04 | 5.98 | 2.93 | -5.08 | 0.02 | -33.33 | -33.33 | 80.47 | -62.28 | -38.29 |
| 24Q1 (18) | 23.68 | -27.96 | -29.69 | -11.84 | 77.87 | 30.31 | 6.78 | 159.53 | 178.75 | 1.5 | 435.71 | 120.59 | 11.84 | 157.36 | -29.06 | 6.32 | 62.05 | 80.57 | -0.37 | 28.85 | 32.73 | 6.84 | 76.76 | 101.74 | 14.24 | -11.83 | -8.6 | 5.26 | 112.96 | -12.77 | 5.81 | -6.59 | -8.5 | 0.03 | 0.0 | 0.0 | 213.33 | -43.41 | -21.39 |
| 23Q4 (17) | 32.87 | 126.85 | -10.63 | -53.51 | -261.31 | -1588.01 | -11.39 | -41.67 | -1255.95 | 0.28 | 130.77 | 149.12 | -20.64 | -6350.0 | -161.41 | 3.9 | 40.79 | 95.98 | -0.52 | 62.32 | 48.51 | 3.87 | 64.28 | 116.23 | 16.15 | -29.9 | 5.62 | 2.47 | -76.07 | -46.3 | 6.22 | -3.27 | -1.74 | 0.03 | 0.0 | 0.0 | 376.95 | 336.52 | 12.33 |
| 23Q3 (16) | 14.49 | -22.35 | -13.75 | -14.81 | 13.85 | -2143.94 | -8.04 | -728.12 | -242.13 | -0.91 | -1010.0 | -212.35 | -0.32 | -121.77 | -101.98 | 2.77 | -7.97 | 37.13 | -1.38 | -1154.55 | -3.76 | 2.35 | -15.58 | 48.72 | 23.04 | 59.67 | 44.27 | 10.32 | 29.32 | -24.06 | 6.43 | 2.06 | 3.88 | 0.03 | 0.0 | 0.0 | 86.35 | -33.78 | 1.82 |
| 23Q2 (15) | 18.66 | -44.6 | -14.05 | -17.19 | -1.18 | -857.27 | 1.28 | 114.87 | 116.73 | 0.1 | -85.29 | -72.22 | 1.47 | -91.19 | -93.87 | 3.01 | -14.0 | -3.53 | -0.11 | 80.0 | -103.17 | 2.79 | -17.7 | 3.58 | 14.43 | -7.38 | 33.61 | 7.98 | 32.34 | 12.39 | 6.3 | -0.79 | 3.62 | 0.03 | 0.0 | 0.0 | 130.40 | -51.95 | -20.66 |
| 23Q1 (14) | 33.68 | -8.43 | 121.29 | -16.99 | -435.96 | -178.98 | -8.61 | -925.0 | -978.57 | 0.68 | 219.3 | 9.68 | 16.69 | -50.34 | 82.8 | 3.5 | 75.88 | -12.5 | -0.55 | 45.54 | 68.93 | 3.39 | 89.45 | 3.42 | 15.58 | 1.9 | 32.94 | 6.03 | 31.09 | -11.32 | 6.35 | 0.32 | 10.63 | 0.03 | 0.0 | 0.0 | 271.39 | -19.13 | 124.14 |
| 22Q4 (13) | 36.78 | 118.93 | 235.28 | -3.17 | -380.3 | 23.98 | -0.84 | 64.26 | 85.91 | -0.57 | -170.37 | -133.93 | 33.61 | 108.24 | 394.26 | 1.99 | -1.49 | -61.43 | -1.01 | 24.06 | 37.65 | 1.79 | 12.99 | -51.77 | 15.29 | -4.26 | 32.38 | 4.6 | -66.15 | -42.5 | 6.33 | 2.26 | 13.04 | 0.03 | 0.0 | 0.0 | 335.58 | 295.71 | 316.96 |
| 22Q3 (12) | 16.8 | -22.62 | 79.49 | -0.66 | -129.07 | 92.38 | -2.35 | 69.28 | 35.79 | 0.81 | 125.0 | -39.55 | 16.14 | -32.69 | 2205.71 | 2.02 | -35.26 | -66.39 | -1.33 | -138.33 | 44.12 | 1.58 | -41.21 | -54.27 | 15.97 | 47.87 | -36.04 | 13.59 | 91.41 | -3.75 | 6.19 | 1.81 | 16.79 | 0.03 | 0.0 | 50.0 | 84.81 | -48.4 | 76.13 |
| 22Q2 (11) | 21.71 | 42.64 | -6.94 | 2.27 | 137.27 | 115.8 | -7.65 | -880.61 | -226.87 | 0.36 | -41.94 | 111.76 | 23.98 | 162.65 | 167.63 | 3.12 | -22.0 | -51.7 | 3.47 | 296.05 | 201.76 | 2.69 | -17.82 | -44.26 | 10.8 | -7.85 | -30.1 | 7.1 | 4.41 | -3.27 | 6.08 | 5.92 | 18.29 | 0.03 | 0.0 | 50.0 | 164.35 | 35.73 | -11.95 |
| 22Q1 (10) | 15.22 | 38.74 | 33.86 | -6.09 | -46.04 | -65.49 | 0.98 | 116.44 | -59.34 | 0.62 | -63.1 | 251.22 | 9.13 | 34.26 | 18.73 | 4.0 | -22.48 | -5.21 | -1.77 | -9.26 | -191.24 | 3.28 | -11.66 | -4.16 | 11.72 | 1.47 | -16.94 | 6.8 | -15.0 | -12.71 | 5.74 | 2.5 | 11.24 | 0.03 | 0.0 | 50.0 | 121.08 | 50.44 | 38.12 |
| 21Q4 (9) | 10.97 | 17.2 | -60.44 | -4.17 | 51.85 | 52.67 | -5.96 | -62.84 | 69.82 | 1.68 | 25.37 | 143.48 | 6.8 | 871.43 | -64.06 | 5.16 | -14.14 | -4.8 | -1.62 | 31.93 | 58.03 | 3.71 | 7.15 | -12.85 | 11.55 | -53.74 | -31.94 | 8.0 | -43.34 | -7.94 | 5.6 | 5.66 | 0.18 | 0.03 | 50.0 | 0 | 80.48 | 67.16 | -58.55 |
| 21Q3 (8) | 9.36 | -59.88 | -56.81 | -8.66 | 39.74 | -207.09 | -3.66 | -160.7 | 69.24 | 1.34 | 688.24 | 106.15 | 0.7 | -92.19 | -96.29 | 6.01 | -6.97 | 45.87 | -2.38 | 30.21 | -226.03 | 3.46 | -28.34 | 5.91 | 24.97 | 61.62 | 51.7 | 14.12 | 92.37 | 13.96 | 5.3 | 3.11 | -8.15 | 0.02 | 0.0 | 0.0 | 48.15 | -74.2 | -59.61 |
| 21Q2 (7) | 23.33 | 105.19 | 87.24 | -14.37 | -290.49 | -5.43 | 6.03 | 150.21 | 199.34 | 0.17 | 141.46 | 254.55 | 8.96 | 16.51 | 865.81 | 6.46 | 53.08 | 120.48 | -3.41 | -275.77 | -401.77 | 4.83 | 41.3 | 92.93 | 15.45 | 9.5 | 2.05 | 7.34 | -5.78 | -13.85 | 5.14 | -0.39 | -10.61 | 0.02 | 0.0 | -33.33 | 186.64 | 112.9 | 114.2 |
| 21Q1 (6) | 11.37 | -59.0 | 134.92 | -3.68 | 58.23 | 49.86 | 2.41 | 112.2 | -35.04 | -0.41 | -159.42 | -783.33 | 7.69 | -59.36 | 407.6 | 4.22 | -22.14 | 29.45 | 1.94 | 150.26 | 219.75 | 3.42 | -19.67 | -9.25 | 14.11 | -16.85 | 178.85 | 7.79 | -10.36 | 281.86 | 5.16 | -7.69 | -12.1 | 0.02 | 0 | -33.33 | 87.66 | -54.86 | 43.81 |
| 20Q4 (5) | 27.73 | 27.96 | -22.84 | -8.81 | -212.41 | -1645.61 | -19.75 | -65.97 | -121.66 | 0.69 | 6.15 | -18.82 | 18.92 | 0.37 | -48.18 | 5.42 | 31.55 | 62.76 | -3.86 | -428.77 | -419.01 | 4.26 | 30.22 | 40.98 | 16.97 | 3.1 | 58.15 | 8.69 | -29.86 | 41.53 | 5.59 | -3.12 | -12.11 | 0 | -100.0 | -100.0 | 194.19 | 62.91 | -32.3 |
| 20Q3 (4) | 21.67 | 73.92 | 0.0 | -2.82 | 79.31 | 0.0 | -11.9 | -96.05 | 0.0 | 0.65 | 690.91 | 0.0 | 18.85 | 1711.11 | 0.0 | 4.12 | 40.61 | 0.0 | -0.73 | -164.6 | 0.0 | 3.27 | 30.53 | 0.0 | 16.46 | 8.72 | 0.0 | 12.39 | 45.42 | 0.0 | 5.77 | 0.35 | 0.0 | 0.02 | -33.33 | 0.0 | 119.20 | 36.8 | 0.0 |
| 20Q2 (3) | 12.46 | 157.44 | 0.0 | -13.63 | -85.69 | 0.0 | -6.07 | -263.61 | 0.0 | -0.11 | -283.33 | 0.0 | -1.17 | 53.2 | 0.0 | 2.93 | -10.12 | 0.0 | 1.13 | 169.75 | 0.0 | 2.50 | -33.54 | 0.0 | 15.14 | 199.21 | 0.0 | 8.52 | 317.65 | 0.0 | 5.75 | -2.04 | 0.0 | 0.03 | 0.0 | 0.0 | 87.13 | 42.94 | 0.0 |
| 20Q1 (2) | 4.84 | -86.53 | 0.0 | -7.34 | -1387.72 | 0.0 | 3.71 | 141.64 | 0.0 | 0.06 | -92.94 | 0.0 | -2.5 | -106.85 | 0.0 | 3.26 | -2.1 | 0.0 | -1.62 | -233.88 | 0.0 | 3.77 | 24.78 | 0.0 | 5.06 | -52.84 | 0.0 | 2.04 | -66.78 | 0.0 | 5.87 | -7.7 | 0.0 | 0.03 | 0.0 | 0.0 | 60.96 | -78.75 | 0.0 |
| 19Q4 (1) | 35.94 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -8.91 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 36.51 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 10.73 | 0.0 | 0.0 | 6.14 | 0.0 | 0.0 | 6.36 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 286.83 | 0.0 | 0.0 |
