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) | -118.32 | 0 | -23.86 | 0 | 0 | 0 | -14.22 | 0 | -142.18 | 0 | 0 | 0 | -20.24 | 0 | 0.00 | 0 | 0 | 0 | 41.32 | 391.9 | 0 | 0 | 0 | 0 | -286.35 | 0 |
| 2022 (9) | 138.56 | 0 | -34.59 | 0 | 0 | 0 | 81.46 | 0 | 103.97 | 0 | 0 | 0 | -32.7 | 0 | 0.00 | 0 | 0 | 0 | 8.4 | -84.0 | 0 | 0 | 0 | 0 | 1649.52 | 0 |
| 2021 (8) | -9.98 | 0 | -2.2 | 0 | 0 | 0 | -77.55 | 0 | -12.18 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 52.5 | 47.06 | 0 | 0 | 0 | 0 | -19.01 | 0 |
| 2020 (7) | 26.86 | 171.59 | 0.16 | 0 | 0 | 0 | -11.07 | 0 | 27.02 | 375.7 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 35.7 | 39.07 | 0 | 0 | 0 | 0 | 75.24 | 95.28 |
| 2019 (6) | 9.89 | -90.53 | -4.21 | 0 | 0 | 0 | 0.11 | -60.71 | 5.68 | -93.5 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 25.67 | 82.19 | 0 | 0 | 0 | 0 | 38.53 | -94.8 |
| 2018 (5) | 104.42 | 0 | -16.98 | 0 | 0 | 0 | 0.28 | 0 | 87.44 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 14.09 | -51.31 | 0 | 0 | 0 | 0 | 741.09 | 0 |
| 2017 (4) | -41.97 | 0 | -3.8 | 0 | 0 | 0 | -1.46 | 0 | -45.77 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 28.94 | 141.77 | 0 | 0 | 0 | 0 | -145.02 | 0 |
| 2016 (3) | 5.75 | -90.38 | -1.82 | 0 | 0 | 0 | 7.48 | 0 | 3.93 | -93.39 | 0 | 0 | -0.02 | 0 | 0.00 | 0 | 0 | 0 | 11.97 | -22.72 | 0 | 0 | 0 | 0 | 48.04 | -87.55 |
| 2015 (2) | 59.79 | 0 | -0.32 | 0 | 0 | 0 | -10.1 | 0 | 59.47 | 0 | 0 | 0 | -0.03 | 0 | 0.00 | 0 | 0 | 0 | 15.49 | -23.51 | 0 | 0 | 0 | 0 | 385.99 | 0 |
| 2014 (1) | -2.12 | 0 | 1.06 | 0 | 0 | 0 | 5.99 | 0 | -1.06 | 0 | 0 | 0 | -0.03 | 0 | 0.00 | 0 | 0 | 0 | 20.25 | 37.57 | 0 | 0 | 0 | 0 | -10.47 | 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) | 179.73 | 196.47 | 174.15 | 0.34 | 120.73 | 109.12 | 0 | 0 | 0 | -28.08 | -3946.58 | -6140.0 | 180.07 | 195.81 | 191.23 | 0 | 0 | 0 | 0.75 | 170.09 | 127.27 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.45 | -0.32 | 16.03 | 0 | 0 | 0 | 0 | 0 | 0 | 1443.61 | 196.78 | 136.27 |
| 24Q2 (19) | -186.31 | 22.26 | -73.65 | -1.64 | 79.27 | 37.16 | 0 | 0 | 0 | 0.73 | 110.77 | -25.51 | -187.95 | 24.08 | -71.02 | 0 | 0 | 0 | -1.07 | 85.58 | 24.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.49 | -7.96 | 14.69 | 0 | 0 | 0 | 0 | 0 | 0 | -1491.67 | 15.54 | -51.41 |
| 24Q1 (18) | -239.65 | -451.93 | -622.71 | -7.91 | -898.99 | 57.29 | 0 | 0 | 0 | -6.78 | 54.65 | -1483.67 | -247.56 | -483.46 | -379.02 | 0 | 0 | 0 | -7.42 | -626.24 | 57.58 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.57 | 57.79 | 22.36 | 0 | 0 | 0 | 0 | 0 | 0 | -1766.03 | -249.79 | -490.63 |
| 23Q4 (17) | -43.42 | -166.23 | -144.42 | 0.99 | 126.54 | 103.42 | 0 | 0 | 0 | -14.95 | -3222.22 | -624.56 | -42.43 | -168.62 | -161.64 | 0 | 0 | 0 | 1.41 | 151.27 | 105.09 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.6 | -19.85 | 49.05 | 0 | 0 | 0 | 0 | 0 | 0 | -504.88 | -182.63 | -129.8 |
| 23Q3 (16) | 65.56 | 161.11 | 106.1 | -3.73 | -42.91 | 28.27 | 0 | 0 | 0 | -0.45 | -145.92 | 78.97 | 61.83 | 156.26 | 132.36 | 0 | 0 | 0 | -2.75 | -93.66 | 45.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 10.73 | -1.47 | 341.56 | 0 | 0 | 0 | 0 | 0 | 0 | 611.00 | 162.02 | -53.33 |
| 23Q2 (15) | -107.29 | -223.55 | -400.03 | -2.61 | 85.91 | -667.65 | 0 | 0 | 0 | 0.98 | 100.0 | 153.55 | -109.9 | -112.65 | -410.28 | 0 | 0 | 0 | -1.42 | 91.88 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 10.89 | -1.8 | 514.07 | 0 | 0 | 0 | 0 | 0 | 0 | -985.22 | -229.49 | 0 |
| 23Q1 (14) | -33.16 | -133.92 | -23.96 | -18.52 | 35.94 | -12246.67 | 0 | 0 | 0 | 0.49 | -82.81 | -99.41 | -51.68 | -175.07 | -92.12 | 0 | 0 | 0 | -17.49 | 36.86 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.09 | 92.2 | 291.87 | 0 | 0 | 0 | 0 | 0 | 0 | -299.01 | -117.65 | 68.37 |
| 22Q4 (13) | 97.75 | 207.29 | 344.62 | -28.91 | -455.96 | -3754.67 | 0 | 0 | 0 | 2.85 | 233.18 | 103.69 | 68.84 | 158.7 | 269.1 | 0 | 0 | 0 | -27.7 | -454.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.77 | 137.45 | -58.79 | 0 | 0 | 0 | 0 | 0 | 0 | 1694.11 | 29.41 | 693.53 |
| 22Q3 (12) | 31.81 | -11.05 | -71.91 | -5.2 | -1429.41 | -2576.19 | 0 | 0 | 0 | -2.14 | -16.94 | 38.51 | 26.61 | -24.87 | -76.54 | 0 | 0 | 0 | -5.0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.43 | 192.4 | -81.26 | 0 | 0 | 0 | 0 | 0 | 0 | 1309.05 | 0 | 49.95 |
| 22Q2 (11) | 35.76 | 233.68 | 504.07 | -0.34 | -126.67 | -209.09 | 0 | 0 | 0 | -1.83 | -102.22 | 78.16 | 35.42 | 231.67 | 495.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -2.63 | -192.93 | -120.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -26.75 | 33.06 | 64.05 | -0.15 | 80.0 | 90.32 | 0 | 0 | 0 | 82.58 | 206.96 | 616.22 | -26.9 | 33.92 | 64.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.83 | -79.79 | -78.1 | 0 | 0 | 0 | 0 | 0 | 0 | -945.23 | -231.16 | -64.14 |
| 21Q4 (9) | -39.96 | -135.29 | -184.8 | -0.75 | -457.14 | -8.7 | 0 | 0 | 0 | -77.21 | -2118.68 | -219.8 | -40.71 | -135.89 | -187.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 14.0 | 7.94 | 1.01 | 0 | 0 | 0 | 0 | 0 | 0 | -285.43 | -132.69 | -183.96 |
| 21Q3 (8) | 113.23 | 1379.44 | 285.02 | 0.21 | 290.91 | 131.34 | 0 | 0 | 0 | -3.48 | 58.47 | 95.6 | 113.44 | 1366.07 | 283.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.97 | 2.85 | -14.95 | 0 | 0 | 0 | 0 | 0 | 0 | 873.01 | 1343.92 | 317.54 |
| 21Q2 (7) | -8.85 | 88.1 | -147.81 | -0.11 | 92.9 | 70.27 | 0 | 0 | 0 | -8.38 | -172.68 | -177.95 | -8.96 | 88.2 | -149.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.61 | -2.4 | -16.43 | 0 | 0 | 0 | 0 | 0 | 0 | -70.18 | 87.81 | -157.22 |
| 21Q1 (6) | -74.4 | -257.89 | -431.7 | -1.55 | -124.64 | -182.01 | 0 | 0 | 0 | 11.53 | -82.11 | -3.27 | -75.95 | -263.58 | -412.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.92 | -6.78 | 252.0 | 0 | 0 | 0 | 0 | 0 | 0 | -575.85 | -269.38 | 0 |
| 20Q4 (5) | 47.12 | 176.99 | 12300.0 | -0.69 | -2.99 | 1.43 | 0 | 0 | 0 | 64.45 | 181.47 | 378.47 | 46.43 | 175.04 | 14609.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.86 | -9.11 | 72.17 | 0 | 0 | 0 | 0 | 0 | 0 | 339.97 | 184.72 | 7102.02 |
| 20Q3 (4) | -61.2 | -430.63 | 0.0 | -0.67 | -81.08 | 0.0 | 0 | 0 | 0.0 | -79.11 | -835.91 | 0.0 | -61.87 | -441.07 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 15.25 | 1.06 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -401.31 | -427.16 | 0.0 |
| 20Q2 (3) | 18.51 | -17.48 | 0.0 | -0.37 | -119.58 | 0.0 | 0 | 0 | 0.0 | 10.75 | -9.82 | 0.0 | 18.14 | -25.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 15.09 | 277.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 122.66 | 0 | 0.0 |
| 20Q1 (2) | 22.43 | 5802.63 | 0.0 | 1.89 | 370.0 | 0.0 | 0 | 0 | 0.0 | 11.92 | -11.51 | 0.0 | 24.32 | 7700.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -8.5 | -205.59 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 13.47 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 |
