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) | 7.17 | -78.95 | -4.19 | 0 | -3.7 | 0 | -0.26 | 0 | 2.98 | -77.99 | 3.68 | -43.82 | 0 | 0 | 8.98 | -45.65 | 10.81 | -14.68 | 12.09 | -9.03 | 2.1 | 25.0 | 0.14 | -6.67 | 50.03 | -77.79 |
| 2022 (9) | 34.06 | 27.57 | -20.52 | 0 | -9.78 | 0 | -0.48 | 0 | 13.54 | 145.74 | 6.55 | -10.27 | 0 | 0 | 16.52 | -19.62 | 12.67 | 9.13 | 13.29 | -5.94 | 1.68 | 10.53 | 0.15 | 15.38 | 225.26 | 33.13 |
| 2021 (8) | 26.7 | -36.32 | -21.19 | 0 | -5.19 | 0 | 1.36 | 0 | 5.51 | -87.48 | 7.3 | 35.69 | -0.01 | 0 | 20.56 | 40.01 | 11.61 | -19.21 | 14.13 | 13.49 | 1.52 | 4.11 | 0.13 | 0.0 | 169.20 | -43.34 |
| 2020 (7) | 41.93 | 122.44 | 2.09 | -91.76 | -45.41 | 0 | -0.26 | 0 | 44.02 | -0.41 | 5.38 | 43.85 | -2.83 | 0 | 14.68 | 78.99 | 14.37 | -31.86 | 12.45 | -45.94 | 1.46 | 2.82 | 0.13 | -18.75 | 298.65 | 289.9 |
| 2019 (6) | 18.85 | 3.12 | 25.35 | 0 | -43.79 | 0 | 32.75 | 2499.21 | 44.2 | 519.92 | 3.74 | 419.44 | -0.13 | 0 | 8.20 | 464.79 | 21.09 | 7.99 | 23.03 | 5.59 | 1.42 | 10.94 | 0.16 | -5.88 | 76.59 | -2.54 |
| 2018 (5) | 18.28 | 47.18 | -11.15 | 0 | -6.98 | 0 | 1.26 | 44.83 | 7.13 | 15.19 | 0.72 | -5.26 | 3.11 | 0 | 1.45 | -2.45 | 19.53 | -12.22 | 21.81 | 18.28 | 1.28 | -11.72 | 0.17 | 6.25 | 78.59 | 26.87 |
| 2017 (4) | 12.42 | -48.66 | -6.23 | 0 | -6.46 | 0 | 0.87 | 20.83 | 6.19 | 544.79 | 0.76 | -69.6 | 0 | 0 | 1.49 | -79.37 | 22.25 | 138.73 | 18.44 | 88.55 | 1.45 | -16.18 | 0.16 | 0.0 | 61.95 | -70.12 |
| 2016 (3) | 24.19 | 2.63 | -23.23 | 0 | -1.07 | 0 | 0.72 | 0 | 0.96 | 0 | 2.5 | -42.4 | -1.74 | 0 | 7.22 | -41.3 | 9.32 | -25.26 | 9.78 | -10.19 | 1.73 | 26.28 | 0.16 | 45.45 | 207.28 | 8.79 |
| 2015 (2) | 23.57 | 46.58 | -59.47 | 0 | 34.26 | 0 | -0.02 | 0 | -35.9 | 0 | 4.34 | -55.3 | -2.27 | 0 | 12.30 | -30.96 | 12.47 | -42.51 | 10.89 | -50.34 | 1.37 | 29.25 | 0.11 | 0.0 | 190.54 | 173.73 |
| 2014 (1) | 16.08 | -24.97 | -25.13 | 0 | -1.12 | 0 | -0.71 | 0 | -9.05 | 0 | 9.71 | 68.58 | 0 | 0 | 17.81 | 28.4 | 21.69 | 5.75 | 21.93 | 8.78 | 1.06 | -5.36 | 0.11 | 0.0 | 69.61 | -30.52 |
| 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) | 5.33 | -17.75 | 529.84 | -3.29 | 66.93 | -208.22 | -0.89 | -139.04 | -493.33 | 0.46 | 166.67 | 370.59 | 2.04 | 158.79 | 13.33 | 1.01 | 129.55 | 146.34 | 0 | 100.0 | 0 | 11.32 | 142.41 | 158.22 | 0.75 | -70.47 | -70.12 | 1.96 | -41.49 | -53.99 | 0.61 | 0.0 | 17.31 | 0.06 | 20.0 | 100.0 | 202.66 | 25.41 | 886.13 |
| 24Q2 (19) | 6.48 | 190.5 | 37.87 | -9.95 | -235.74 | -125.62 | 2.28 | 714.29 | 2000.0 | -0.69 | 12.66 | -560.0 | -3.47 | -2141.18 | -1296.55 | 0.44 | 780.0 | -52.17 | -0.06 | 0 | 0 | 4.67 | 865.01 | -48.57 | 2.54 | -21.6 | 10.92 | 3.35 | -22.99 | -1.47 | 0.61 | 0.0 | 24.49 | 0.05 | 25.0 | 25.0 | 161.60 | 212.85 | 35.12 |
| 24Q1 (18) | -7.16 | -371.21 | -769.16 | 7.33 | 1082.26 | 313.08 | 0.28 | 108.48 | 315.38 | -0.79 | -154.84 | -977.78 | 0.17 | -94.79 | 107.17 | 0.05 | -89.13 | -97.37 | 0 | 0 | 0 | 0.48 | -88.33 | -97.35 | 3.24 | 20.0 | -2.11 | 4.35 | 118.59 | 78.28 | 0.61 | 5.17 | 22.0 | 0.04 | 0.0 | 0.0 | -143.20 | -241.57 | -498.82 |
| 23Q4 (17) | 2.64 | 312.9 | -71.79 | 0.62 | -79.61 | 115.74 | -3.3 | -2100.0 | 28.26 | -0.31 | -82.35 | -14.81 | 3.26 | 81.11 | -39.85 | 0.46 | 12.2 | -77.34 | 0 | 0 | 0 | 4.15 | -5.41 | -80.81 | 2.7 | 7.57 | -12.05 | 1.99 | -53.29 | -12.72 | 0.58 | 11.54 | 23.4 | 0.04 | 33.33 | 33.33 | 101.15 | 492.36 | -69.96 |
| 23Q3 (16) | -1.24 | -126.38 | -121.27 | 3.04 | 168.93 | 880.65 | -0.15 | -25.0 | 97.06 | -0.17 | -213.33 | -54.55 | 1.8 | 520.69 | -70.68 | 0.41 | -55.43 | -81.94 | 0 | 0 | 0 | 4.39 | -51.72 | -82.98 | 2.51 | 9.61 | 83.21 | 4.26 | 25.29 | 294.44 | 0.52 | 6.12 | 20.93 | 0.03 | -25.0 | -25.0 | -25.78 | -121.56 | -106.85 |
| 23Q2 (15) | 4.7 | 339.25 | -54.76 | -4.41 | -28.2 | 63.03 | -0.12 | 7.69 | -300.0 | 0.15 | 66.67 | 287.5 | 0.29 | 112.24 | 118.83 | 0.92 | -51.58 | -44.24 | 0 | 0 | 0 | 9.08 | -50.29 | -41.27 | 2.29 | -30.82 | -45.35 | 3.4 | 39.34 | -37.5 | 0.49 | -2.0 | 25.64 | 0.04 | 0.0 | 0.0 | 119.59 | 233.07 | -32.43 |
| 23Q1 (14) | 1.07 | -88.57 | -87.38 | -3.44 | 12.69 | 30.65 | -0.13 | 97.17 | -333.33 | 0.09 | 133.33 | 550.0 | -2.37 | -143.73 | -167.33 | 1.9 | -6.4 | 216.67 | 0 | 0 | 0 | 18.27 | -15.49 | 228.24 | 3.31 | 7.82 | -18.07 | 2.44 | 7.02 | -45.66 | 0.5 | 6.38 | 28.21 | 0.04 | 33.33 | 33.33 | 35.91 | -89.34 | -79.21 |
| 22Q4 (13) | 9.36 | 60.55 | 140.62 | -3.94 | -1370.97 | 11.26 | -4.6 | 9.98 | -11400.0 | -0.27 | -145.45 | -28.57 | 5.42 | -11.73 | 1085.45 | 2.03 | -10.57 | -6.45 | 0 | 0 | 0 | 21.62 | -16.1 | -2.07 | 3.07 | 124.09 | -12.54 | 2.28 | 111.11 | -36.67 | 0.47 | 9.3 | 23.68 | 0.03 | -25.0 | 0.0 | 336.69 | -10.49 | 247.08 |
| 22Q3 (12) | 5.83 | -43.89 | 0.34 | 0.31 | 102.6 | 117.61 | -5.11 | -16933.33 | -0.59 | -0.11 | -37.5 | 21.43 | 6.14 | 498.7 | 51.6 | 2.27 | 37.58 | 62.14 | 0 | 0 | 100.0 | 25.77 | 66.62 | 45.03 | 1.37 | -67.3 | -46.9 | 1.08 | -80.15 | -73.85 | 0.43 | 10.26 | 13.16 | 0.04 | 0.0 | 33.33 | 376.13 | 112.5 | 193.91 |
| 22Q2 (11) | 10.39 | 22.52 | 53.47 | -11.93 | -140.52 | -120.52 | -0.03 | 0.0 | 25.0 | -0.08 | -300.0 | -118.18 | -1.54 | -143.75 | -213.24 | 1.65 | 175.0 | 1.85 | 0 | 0 | 0 | 15.46 | 177.84 | -25.64 | 4.19 | 3.71 | 146.47 | 5.44 | 21.16 | 132.48 | 0.39 | 0.0 | 2.63 | 0.04 | 33.33 | 33.33 | 177.00 | 2.49 | -28.1 |
| 22Q1 (10) | 8.48 | 117.99 | -17.11 | -4.96 | -11.71 | 48.23 | -0.03 | 25.0 | 25.0 | -0.02 | 90.48 | -101.59 | 3.52 | 740.0 | 441.54 | 0.6 | -72.35 | -71.7 | 0 | 0 | 0 | 5.57 | -74.79 | -73.75 | 4.04 | 15.1 | 5.76 | 4.49 | 24.72 | 10.59 | 0.39 | 2.63 | 5.41 | 0.03 | 0.0 | 0.0 | 172.71 | 78.04 | -24.7 |
| 21Q4 (9) | 3.89 | -33.05 | -43.54 | -4.44 | -152.27 | 41.66 | -0.04 | 99.21 | 0.0 | -0.21 | -50.0 | -800.0 | -0.55 | -113.58 | 23.61 | 2.17 | 55.0 | -12.85 | 0 | 100.0 | 0 | 22.08 | 24.25 | -15.87 | 3.51 | 36.05 | -12.69 | 3.6 | -12.83 | 8.43 | 0.38 | 0.0 | 2.7 | 0.03 | 0.0 | 0.0 | 97.01 | -24.2 | -47.62 |
| 21Q3 (8) | 5.81 | -14.18 | -59.0 | -1.76 | 67.47 | -34.35 | -5.08 | -12600.0 | 63.61 | -0.14 | -131.82 | -114.74 | 4.05 | 197.79 | -68.51 | 1.4 | -13.58 | 115.38 | -0.01 | 0 | 99.65 | 17.77 | -14.57 | 189.73 | 2.58 | 51.76 | -45.91 | 4.13 | 76.5 | -24.08 | 0.38 | 0.0 | 2.7 | 0.03 | 0.0 | 0.0 | 127.97 | -48.02 | -47.26 |
| 21Q2 (7) | 6.77 | -33.82 | 244.35 | -5.41 | 43.53 | -117.69 | -0.04 | 0.0 | 99.87 | 0.44 | -65.08 | 129.33 | 1.36 | 109.23 | -94.75 | 1.62 | -23.58 | 37.29 | 0 | 0 | 0 | 20.80 | -1.91 | 38.52 | 1.7 | -55.5 | -35.36 | 2.34 | -42.36 | 165.91 | 0.38 | 2.7 | 2.7 | 0.03 | 0.0 | 0.0 | 246.18 | 7.33 | 167.19 |
| 21Q1 (6) | 10.23 | 48.48 | -59.98 | -9.58 | -25.89 | 51.05 | -0.04 | 0.0 | 85.19 | 1.26 | 4100.0 | 6200.0 | 0.65 | 190.28 | -89.15 | 2.12 | -14.86 | 100.0 | 0 | 0 | 0 | 21.20 | -19.2 | 73.8 | 3.82 | -4.98 | 29.49 | 4.06 | 22.29 | 44.48 | 0.37 | 0.0 | 2.78 | 0.03 | 0.0 | -25.0 | 229.37 | 23.84 | -71.19 |
| 20Q4 (5) | 6.89 | -51.38 | 121.23 | -7.61 | -480.92 | -120.79 | -0.04 | 99.71 | 99.04 | 0.03 | -96.84 | -99.41 | -0.72 | -105.6 | -117.35 | 2.49 | 283.08 | 134.91 | 0 | 100.0 | 0 | 26.24 | 327.88 | 167.83 | 4.02 | -15.72 | -14.29 | 3.32 | -38.97 | -11.47 | 0.37 | 0.0 | 2.78 | 0.03 | 0.0 | -25.0 | 185.22 | -23.67 | 123.68 |
| 20Q3 (4) | 14.17 | 402.13 | 0.0 | -1.31 | -104.28 | 0.0 | -13.96 | 55.18 | 0.0 | 0.95 | 163.33 | 0.0 | 12.86 | -50.33 | 0.0 | 0.65 | -44.92 | 0.0 | -2.83 | 0 | 0.0 | 6.13 | -59.15 | 0.0 | 4.77 | 81.37 | 0.0 | 5.44 | 518.18 | 0.0 | 0.37 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 242.64 | 166.22 | 0.0 |
| 20Q2 (3) | -4.69 | -118.35 | 0.0 | 30.58 | 256.26 | 0.0 | -31.15 | -11437.04 | 0.0 | -1.5 | -7600.0 | 0.0 | 25.89 | 332.22 | 0.0 | 1.18 | 11.32 | 0.0 | 0 | 0 | 0.0 | 15.01 | 23.08 | 0.0 | 2.63 | -10.85 | 0.0 | 0.88 | -68.68 | 0.0 | 0.37 | 2.78 | 0.0 | 0.03 | -25.0 | 0.0 | -366.41 | -146.02 | 0.0 |
| 20Q1 (2) | 25.56 | 178.74 | 0.0 | -19.57 | -153.46 | 0.0 | -0.27 | 93.54 | 0.0 | 0.02 | -99.61 | 0.0 | 5.99 | 44.34 | 0.0 | 1.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 12.20 | 24.51 | 0.0 | 2.95 | -37.1 | 0.0 | 2.81 | -25.07 | 0.0 | 0.36 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 796.26 | 201.8 | 0.0 |
| 19Q4 (1) | -32.46 | 0.0 | 0.0 | 36.61 | 0.0 | 0.0 | -4.18 | 0.0 | 0.0 | 5.1 | 0.0 | 0.0 | 4.15 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.80 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -782.17 | 0.0 | 0.0 |
