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) | 16.32 | 133.48 | -29.55 | 0 | -31.05 | 0 | -0.37 | 0 | -13.23 | 0 | 0.3 | -53.85 | 0 | 0 | 0.14 | -43.83 | 46.98 | -32.26 | 37.18 | -32.47 | 1.7 | -1.73 | 0.56 | -9.68 | 41.38 | 239.85 |
| 2022 (9) | 6.99 | -91.35 | -5.24 | 0 | -22.75 | 0 | -0.58 | 0 | 1.75 | -98.12 | 0.65 | -2.99 | 0.33 | 135.71 | 0.24 | 20.94 | 69.35 | -15.22 | 55.06 | -9.46 | 1.73 | 14.57 | 0.62 | -3.12 | 12.18 | -90.52 |
| 2021 (8) | 80.85 | 238.43 | 12.02 | 0 | -56.14 | 0 | 1.2 | 50.0 | 92.87 | 497.23 | 0.67 | 28.85 | 0.14 | 0 | 0.20 | 4.38 | 81.8 | 60.39 | 60.81 | 58.57 | 1.51 | 3.42 | 0.64 | 88.24 | 128.41 | 115.82 |
| 2020 (7) | 23.89 | -39.88 | -8.34 | 0 | -18.51 | 0 | 0.8 | 0 | 15.55 | -44.02 | 0.52 | 1200.0 | -0.44 | 0 | 0.19 | 901.08 | 51.0 | 21.52 | 38.35 | 22.17 | 1.46 | -2.01 | 0.34 | 25.93 | 59.50 | -50.37 |
| 2019 (6) | 39.74 | -41.8 | -11.96 | 0 | 22.77 | 0 | -3.8 | 0 | 27.78 | -52.0 | 0.04 | 100.0 | -0.01 | 0 | 0.02 | 134.53 | 41.97 | 31.61 | 31.39 | 56.64 | 1.49 | 152.54 | 0.27 | 80.0 | 119.88 | -63.52 |
| 2018 (5) | 68.28 | 2131.37 | -10.4 | 0 | -96.76 | 0 | -0.69 | 0 | 57.88 | -18.59 | 0.02 | -50.0 | 0.13 | 85.71 | 0.01 | -61.57 | 31.89 | 27.51 | 20.04 | -0.25 | 0.59 | 20.41 | 0.15 | 0.0 | 328.59 | 2126.0 |
| 2017 (4) | 3.06 | -96.04 | 68.04 | 5257.48 | -23.09 | 0 | -0.41 | 0 | 71.1 | -9.46 | 0.04 | 33.33 | 0.07 | 75.0 | 0.02 | 98.33 | 25.01 | -54.39 | 20.09 | -42.65 | 0.49 | -2.0 | 0.15 | 36.36 | 14.76 | -93.19 |
| 2016 (3) | 77.26 | 357.7 | 1.27 | -65.77 | -67.57 | 0 | 2.27 | 773.08 | 78.53 | 281.4 | 0.03 | -25.0 | 0.04 | -92.45 | 0.01 | -26.41 | 54.84 | -25.75 | 35.03 | -45.83 | 0.5 | 11.11 | 0.11 | 10.0 | 216.78 | 737.58 |
| 2015 (2) | 16.88 | 0 | 3.71 | 0 | -22.27 | 0 | 0.26 | -78.15 | 20.59 | 0 | 0.04 | -99.73 | 0.53 | 76.67 | 0.01 | -99.82 | 73.86 | 26.04 | 64.67 | 29.16 | 0.45 | 2.27 | 0.1 | 11.11 | 25.88 | 0 |
| 2014 (1) | -68.46 | 0 | -60.3 | 0 | 147.58 | 577.91 | 1.19 | -14.39 | -128.76 | 0 | 14.75 | 160.14 | 0.3 | 328.57 | 8.28 | 266.6 | 58.6 | -25.89 | 50.07 | -25.2 | 0.44 | 10.0 | 0.09 | 800.0 | -135.30 | 0 |
| 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) | 1.64 | 126.41 | 155.03 | 3.22 | 875.76 | 116.12 | -1.09 | -110.94 | -144.67 | -0.52 | -205.88 | 28.77 | 4.86 | 182.65 | 121.17 | 0.01 | -95.83 | -83.33 | -0.57 | 0 | 0 | 0.01 | -97.51 | -90.75 | 17.89 | 29.45 | 123.9 | 11.97 | 15.32 | 98.18 | 0.47 | -2.08 | 6.82 | 0.19 | 18.75 | 18.75 | 12.98 | 123.04 | 128.93 |
| 24Q2 (19) | -6.21 | -235.0 | 83.76 | 0.33 | -97.44 | 106.26 | 9.96 | 180.52 | 247.77 | -0.17 | -177.27 | 78.75 | -5.88 | -133.64 | 86.49 | 0.24 | 2300.0 | 140.0 | 0 | 100.0 | 0 | 0.45 | 1386.65 | -54.51 | 13.82 | 101.16 | 46166.67 | 10.38 | 137.53 | 12875.0 | 0.48 | 4.35 | 11.63 | 0.16 | 60.0 | 0.0 | -56.35 | -160.39 | 99.01 |
| 24Q1 (18) | 4.6 | -90.27 | -55.21 | 12.88 | 396.77 | 25660.0 | -12.37 | 40.67 | -110.02 | 0.22 | -86.25 | 150.0 | 17.48 | -59.29 | 69.38 | 0.01 | -66.67 | -90.91 | -0.02 | 0 | 0 | 0.03 | 1.19 | -84.08 | 6.87 | -73.55 | -47.32 | 4.37 | -78.18 | -60.34 | 0.46 | 15.0 | 6.98 | 0.1 | -23.08 | -9.09 | 93.31 | -59.43 | 5.03 |
| 23Q4 (17) | 47.28 | 1686.58 | 123.86 | -4.34 | 78.28 | -328.42 | -20.85 | -954.51 | -240.13 | 1.6 | 319.18 | 325.35 | 42.94 | 287.02 | 86.53 | 0.03 | -50.0 | -83.33 | 0 | 0 | 0 | 0.03 | -75.31 | -86.57 | 25.97 | 225.03 | 35.26 | 20.03 | 231.62 | 26.29 | 0.4 | -9.09 | -4.76 | 0.13 | -18.75 | -23.53 | 229.96 | 612.4 | 79.11 |
| 23Q3 (16) | -2.98 | 92.21 | -113.48 | -19.98 | -279.13 | -1051.43 | 2.44 | 136.2 | 107.47 | -0.73 | 8.75 | 0 | -22.96 | 47.23 | -194.88 | 0.06 | -40.0 | -50.0 | 0 | 0 | -100.0 | 0.12 | -87.75 | -32.56 | 7.99 | 26733.33 | -56.81 | 6.04 | 7450.0 | -57.91 | 0.44 | 2.33 | 2.33 | 0.16 | 0.0 | -20.0 | -44.88 | 99.21 | -130.42 |
| 23Q2 (15) | -38.24 | -472.35 | -148.31 | -5.27 | -10640.0 | 28.01 | -6.74 | -14.43 | -186.52 | -0.8 | -81.82 | -171.43 | -43.51 | -521.61 | -91.51 | 0.1 | -9.09 | -62.96 | 0 | 0 | -100.0 | 0.99 | 420.26 | 78.57 | -0.03 | -100.23 | -100.23 | 0.08 | -99.27 | -99.21 | 0.43 | 0.0 | -2.27 | 0.16 | 45.45 | 23.08 | -5707.46 | -6524.37 | -3880.4 |
| 23Q1 (14) | 10.27 | -51.37 | 149.3 | 0.05 | -97.37 | 102.62 | -5.89 | 3.92 | -171.31 | -0.44 | 38.03 | 55.56 | 10.32 | -55.17 | 145.38 | 0.11 | -38.89 | 22.22 | 0 | 0 | 0 | 0.19 | -14.65 | 45.1 | 13.04 | -32.08 | -29.36 | 11.02 | -30.52 | -24.93 | 0.43 | 2.38 | 0.0 | 0.11 | -35.29 | -8.33 | 88.84 | -30.8 | 164.96 |
| 22Q4 (13) | 21.12 | -4.43 | -51.03 | 1.9 | -9.52 | 18.01 | -6.13 | 81.24 | -217.66 | -0.71 | 0 | -239.22 | 23.02 | -4.88 | -48.55 | 0.18 | 50.0 | 260.0 | 0 | -100.0 | -100.0 | 0.22 | 23.98 | 565.1 | 19.2 | 3.78 | -48.87 | 15.86 | 10.52 | -46.65 | 0.42 | -2.33 | -8.7 | 0.17 | -15.0 | 13.33 | 128.39 | -12.97 | -9.68 |
| 22Q3 (12) | 22.1 | 243.51 | -54.32 | 2.1 | 128.69 | 577.42 | -32.67 | -519.38 | 25.1 | 0 | -100.0 | -100.0 | 24.2 | 206.51 | -50.3 | 0.12 | -55.56 | -47.83 | 0.05 | -82.14 | 200.0 | 0.18 | -67.56 | -28.8 | 18.5 | 40.26 | -12.2 | 14.35 | 41.1 | 0.84 | 0.43 | -2.27 | 19.44 | 0.2 | 53.85 | 5.26 | 147.53 | 202.89 | -54.93 |
| 22Q2 (11) | -15.4 | 26.07 | 23.34 | -7.32 | -283.25 | -193.01 | 7.79 | -5.69 | 245.61 | 1.12 | 213.13 | 433.33 | -22.72 | 0.09 | -85.92 | 0.27 | 200.0 | 0.0 | 0.28 | 0 | 2900.0 | 0.55 | 322.72 | 3.29 | 13.19 | -28.55 | 4.85 | 10.17 | -30.72 | 10.06 | 0.44 | 2.33 | 25.71 | 0.13 | 8.33 | -18.75 | -143.39 | -4.84 | 30.41 |
| 22Q1 (10) | -20.83 | -148.3 | -321.13 | -1.91 | -218.63 | -185.65 | 8.26 | 58.54 | 166.72 | -0.99 | -294.12 | -200.0 | -22.74 | -150.83 | -295.19 | 0.09 | 80.0 | -25.0 | 0 | -100.0 | 100.0 | 0.13 | 291.25 | -56.75 | 18.46 | -50.84 | 74.32 | 14.68 | -50.62 | 92.9 | 0.43 | -6.52 | 26.47 | 0.12 | -20.0 | -14.29 | -136.77 | -196.21 | -217.46 |
| 21Q4 (9) | 43.13 | -10.85 | -19.85 | 1.61 | 419.35 | 238.79 | 5.21 | 111.94 | 121.33 | 0.51 | -37.04 | 325.0 | 44.74 | -8.11 | -15.02 | 0.05 | -78.26 | -88.89 | 0.22 | 540.0 | 150.0 | 0.03 | -86.73 | -92.73 | 37.55 | 78.22 | 69.83 | 29.73 | 108.92 | 75.29 | 0.46 | 27.78 | 24.32 | 0.15 | -21.05 | 66.67 | 142.16 | -56.57 | -53.98 |
| 21Q3 (8) | 48.38 | 340.82 | 521.8 | 0.31 | -96.06 | 240.91 | -43.62 | -715.33 | -8030.91 | 0.81 | 285.71 | 452.17 | 48.69 | 498.45 | 516.51 | 0.23 | -14.81 | 283.33 | -0.05 | -400.0 | -350.0 | 0.25 | -52.94 | 186.98 | 21.07 | 67.49 | 39.35 | 14.23 | 54.0 | 14.85 | 0.36 | 2.86 | -2.7 | 0.19 | 18.75 | 111.11 | 327.33 | 258.86 | 466.72 |
| 21Q2 (7) | -20.09 | -313.27 | 48.11 | 7.87 | 252.91 | 223.16 | -5.35 | 56.79 | -121.99 | 0.21 | 163.64 | -79.21 | -12.22 | -204.89 | 72.91 | 0.27 | 125.0 | 2600.0 | -0.01 | 50.0 | 50.0 | 0.53 | 77.01 | 2384.0 | 12.58 | 18.79 | 31.18 | 9.24 | 21.42 | 35.48 | 0.35 | 2.94 | -2.78 | 0.16 | 14.29 | 100.0 | -206.05 | -276.96 | 61.37 |
| 21Q1 (6) | 9.42 | -82.49 | -53.53 | 2.23 | 292.24 | 484.48 | -12.38 | 49.3 | 34.74 | -0.33 | -375.0 | -200.0 | 11.65 | -77.87 | -40.83 | 0.12 | -73.33 | 0 | -0.02 | 95.45 | 0 | 0.30 | -34.24 | 0 | 10.59 | -52.1 | 153.96 | 7.61 | -55.13 | 249.08 | 0.34 | -8.11 | -8.11 | 0.14 | 55.56 | 75.0 | 116.44 | -62.3 | -84.89 |
| 20Q4 (5) | 53.81 | 569.14 | 89.01 | -1.16 | -427.27 | 85.7 | -24.42 | -4540.0 | -228.53 | 0.12 | 152.17 | -62.5 | 52.65 | 550.38 | 158.6 | 0.45 | 650.0 | 1400.0 | -0.44 | -2300.0 | 0 | 0.46 | 423.94 | 820.18 | 22.11 | 46.23 | 55.16 | 16.96 | 36.88 | 61.37 | 0.37 | 0.0 | 0.0 | 0.09 | 0.0 | 28.57 | 308.90 | 446.06 | 18.81 |
| 20Q3 (4) | -11.47 | 70.38 | 0.0 | -0.22 | 96.56 | 0.0 | 0.55 | -97.74 | 0.0 | -0.23 | -122.77 | 0.0 | -11.69 | 74.09 | 0.0 | 0.06 | 500.0 | 0.0 | 0.02 | 200.0 | 0.0 | 0.09 | 307.31 | 0.0 | 15.12 | 57.66 | 0.0 | 12.39 | 81.67 | 0.0 | 0.37 | 2.78 | 0.0 | 0.09 | 12.5 | 0.0 | -89.26 | 83.26 | 0.0 |
| 20Q2 (3) | -38.72 | -291.02 | 0.0 | -6.39 | -1001.72 | 0.0 | 24.33 | 228.26 | 0.0 | 1.01 | 1018.18 | 0.0 | -45.11 | -329.1 | 0.0 | 0.01 | 0 | 0.0 | -0.02 | 0 | 0.0 | 0.02 | 0 | 0.0 | 9.59 | 129.98 | 0.0 | 6.82 | 212.84 | 0.0 | 0.36 | -2.7 | 0.0 | 0.08 | 0.0 | 0.0 | -533.33 | -169.2 | 0.0 |
| 20Q1 (2) | 20.27 | -28.8 | 0.0 | -0.58 | 92.85 | 0.0 | -18.97 | -199.84 | 0.0 | -0.11 | -134.38 | 0.0 | 19.69 | -3.29 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 4.17 | -70.74 | 0.0 | 2.18 | -79.26 | 0.0 | 0.37 | 0.0 | 0.0 | 0.08 | 14.29 | 0.0 | 770.72 | 196.43 | 0.0 |
| 19Q4 (1) | 28.47 | 0.0 | 0.0 | -8.11 | 0.0 | 0.0 | 19.0 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 20.36 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 14.25 | 0.0 | 0.0 | 10.51 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 260.00 | 0.0 | 0.0 |
