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) | -8.59 | 0 | -10.99 | 0 | 15.62 | 1110.85 | -10.42 | 0 | -19.58 | 0 | 21.41 | 733.07 | -0.15 | 0 | 38.57 | 704.26 | -0.94 | 0 | 7.96 | 69.36 | 4.15 | 23.15 | 0.09 | 28.57 | -70.41 | 0 |
| 2022 (9) | 12.19 | -20.33 | -5.7 | 0 | 1.29 | 0 | 5.01 | -63.93 | 6.49 | 18.65 | 2.57 | -76.25 | 0.39 | 0 | 4.80 | -82.09 | 0.53 | 0 | 4.7 | 0 | 3.37 | -11.78 | 0.07 | -65.0 | 149.75 | -88.74 |
| 2021 (8) | 15.3 | 73.86 | -9.83 | 0 | -4.25 | 0 | 13.89 | 3130.23 | 5.47 | 447.0 | 10.82 | 49.45 | -0.99 | 0 | 26.78 | 58.99 | -7.48 | 0 | -2.87 | 0 | 3.82 | -16.78 | 0.2 | 150.0 | 1330.43 | 459.39 |
| 2020 (7) | 8.8 | 652.14 | -7.8 | 0 | 0.57 | 0 | 0.43 | -33.85 | 1.0 | -94.13 | 7.24 | 37.38 | -0.01 | 0 | 16.85 | 39.49 | -1.53 | 0 | -0.97 | 0 | 4.59 | -25.73 | 0.08 | 60.0 | 237.84 | 3900.55 |
| 2019 (6) | 1.17 | 0 | 15.87 | 492.16 | -18.73 | 0 | 0.65 | -77.97 | 17.04 | 547.91 | 5.27 | 379.09 | -0.17 | 0 | 12.08 | 509.07 | -7.44 | 0 | 13.45 | 0 | 6.18 | -19.22 | 0.05 | -44.44 | 5.95 | 0 |
| 2018 (5) | -0.05 | 0 | 2.68 | 0 | -4.52 | 0 | 2.95 | 0 | 2.63 | 0 | 1.1 | -87.64 | 0 | 0 | 1.98 | -80.48 | -10.53 | 0 | -1.7 | 0 | 7.65 | -15.93 | 0.09 | -18.18 | -0.83 | 0 |
| 2017 (4) | 1.43 | -59.83 | -13.21 | 0 | 8.78 | 297.29 | -7.74 | 0 | -11.78 | 0 | 8.9 | -13.51 | 0.03 | -66.67 | 10.16 | -4.23 | -5.42 | 0 | -2.22 | 0 | 9.1 | 3.17 | 0.11 | -35.29 | 20.46 | -76.04 |
| 2016 (3) | 3.56 | -20.71 | -7.56 | 0 | 2.21 | 12.76 | -0.05 | 0 | -4.0 | 0 | 10.29 | 3.31 | 0.09 | 0 | 10.61 | 16.44 | -7.79 | 0 | -4.82 | 0 | 8.82 | 10.25 | 0.17 | 6.25 | 85.37 | 69.41 |
| 2015 (2) | 4.49 | 30.14 | -6.4 | 0 | 1.96 | 0 | 0.07 | 0 | -1.91 | 0 | 9.96 | 149.62 | -0.03 | 0 | 9.11 | 134.35 | 0.71 | 44.9 | 0.75 | -59.24 | 8.0 | 21.03 | 0.16 | 23.08 | 50.39 | 25.32 |
| 2014 (1) | 3.45 | -78.22 | 0.22 | 0 | -1.83 | 0 | -0.55 | 0 | 3.67 | -65.86 | 3.99 | -35.44 | 0 | 0 | 3.89 | -50.01 | 0.49 | 0 | 1.84 | 0 | 6.61 | -22.87 | 0.13 | -23.53 | 40.21 | -89.29 |
| 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) | -1.42 | -305.8 | -10.08 | -4.58 | -645.24 | -429.5 | -1.92 | -279.44 | -585.71 | 0.29 | 182.86 | 45.0 | -6.0 | -492.16 | -6100.0 | 0.74 | 45.1 | 45.1 | 0 | 0 | 0 | 10.95 | 64.63 | 229.26 | -2.0 | 14.89 | -4100.0 | -0.79 | 0.0 | -258.0 | 0.96 | 15.66 | 65.52 | 0.02 | -33.33 | 0.0 | -747.37 | -175.82 | -537.29 |
| 24Q2 (19) | 0.69 | 141.07 | -55.77 | 0.84 | -77.95 | 111.72 | 1.07 | -72.91 | 291.07 | -0.35 | 77.99 | -450.0 | 1.53 | -28.17 | 127.27 | 0.51 | -8.93 | -75.36 | 0 | 100.0 | 100.0 | 6.65 | -27.57 | -45.04 | -2.35 | -51.61 | -240.72 | -0.79 | -664.29 | -139.7 | 0.83 | -7.78 | -39.42 | 0.03 | 50.0 | 50.0 | 985.71 | 721.94 | 2035.71 |
| 24Q1 (18) | -1.68 | 81.27 | -1627.27 | 3.81 | 148.23 | 42.16 | 3.95 | -77.14 | 575.9 | -1.59 | 85.44 | -895.0 | 2.13 | 112.63 | -23.66 | 0.56 | -96.85 | -46.67 | -0.01 | 0 | 0 | 9.18 | -95.0 | 17.07 | -1.55 | 50.16 | -444.44 | 0.14 | -97.05 | -80.56 | 0.9 | -23.73 | -11.76 | 0.02 | 0.0 | 0.0 | -158.49 | -5.13 | -2635.85 |
| 23Q4 (17) | -8.97 | -595.35 | -241.06 | -7.9 | -668.35 | -487.25 | 17.28 | 6271.43 | 28900.0 | -10.92 | -5560.0 | -313.7 | -16.87 | -16970.0 | -2759.32 | 17.78 | 3386.27 | 2404.23 | 0 | 0 | 100.0 | 183.68 | 5424.74 | 3364.01 | -3.11 | -6320.0 | -763.89 | 4.75 | 850.0 | 384.69 | 1.18 | 103.45 | 37.21 | 0.02 | 0.0 | 0.0 | -150.76 | -28.55 | -6.62 |
| 23Q3 (16) | -1.29 | -182.69 | -121.46 | 1.39 | 119.39 | 140.06 | -0.28 | 50.0 | -255.56 | 0.2 | 100.0 | 225.0 | 0.1 | 101.78 | -96.06 | 0.51 | -75.36 | 121.79 | 0 | 100.0 | 0 | 3.32 | -72.52 | 121.04 | 0.05 | -97.01 | -92.06 | 0.5 | -74.87 | -46.81 | 0.58 | -57.66 | -36.26 | 0.02 | 0.0 | 0.0 | -117.27 | -354.09 | -136.49 |
| 23Q2 (15) | 1.56 | 1318.18 | -66.31 | -7.17 | -367.54 | -45.73 | -0.56 | 32.53 | -116.42 | 0.1 | -50.0 | 104.41 | -5.61 | -301.08 | -1834.48 | 2.07 | 97.14 | -40.35 | -0.15 | 0 | 0 | 12.10 | 54.28 | -52.9 | 1.67 | 271.11 | 187.93 | 1.99 | 176.39 | 27.56 | 1.37 | 34.31 | 77.92 | 0.02 | 0.0 | 0.0 | 46.15 | 638.46 | -76.57 |
| 23Q1 (14) | 0.11 | 104.18 | -97.37 | 2.68 | 31.37 | 318.75 | -0.83 | -1283.33 | 62.95 | 0.2 | -96.09 | -91.42 | 2.79 | 572.88 | -42.12 | 1.05 | 47.89 | 43.84 | 0 | 100.0 | -100.0 | 7.84 | 47.89 | 27.62 | 0.45 | 225.0 | 240.62 | 0.72 | -26.53 | -40.98 | 1.02 | 18.6 | 22.89 | 0.02 | 0.0 | 0.0 | 6.25 | 104.42 | -96.9 |
| 22Q4 (13) | -2.63 | -143.76 | -124.08 | 2.04 | 158.79 | 164.76 | -0.06 | -133.33 | 99.39 | 5.11 | 3293.75 | -35.88 | -0.59 | -123.23 | -107.59 | 0.71 | 130.34 | -34.86 | -0.01 | 0 | 98.98 | 5.30 | 133.56 | -47.07 | -0.36 | -157.14 | 71.88 | 0.98 | 4.26 | 230.67 | 0.86 | -5.49 | -12.24 | 0.02 | 0.0 | 0.0 | -141.40 | -144.0 | -103.24 |
| 22Q3 (12) | 6.01 | 29.81 | 79.94 | -3.47 | 29.47 | -17.23 | 0.18 | -94.72 | -70.0 | -0.16 | 92.95 | -102.86 | 2.54 | 975.86 | 568.42 | -2.34 | -167.44 | -420.55 | 0 | 0 | 0 | -15.80 | -161.52 | -287.44 | 0.63 | 8.62 | 129.03 | 0.94 | -39.74 | 280.77 | 0.91 | 18.18 | 7.06 | 0.02 | 0.0 | -85.71 | 321.39 | 63.12 | -54.77 |
| 22Q2 (11) | 4.63 | 10.77 | 509.21 | -4.92 | -868.75 | -269.07 | 3.41 | 252.23 | 520.0 | -2.27 | -197.42 | -548.57 | -0.29 | -106.02 | -107.9 | 3.47 | 375.34 | 417.91 | 0 | -100.0 | 0 | 25.68 | 317.99 | 296.0 | 0.58 | 281.25 | 122.83 | 1.56 | 27.87 | 281.4 | 0.77 | -7.23 | -18.09 | 0.02 | 0.0 | 0.0 | 197.02 | -2.43 | -74.08 |
| 22Q1 (10) | 4.18 | -61.72 | 1392.86 | 0.64 | 120.32 | 109.65 | -2.24 | 77.3 | -150.11 | 2.33 | -70.77 | 237.68 | 4.82 | -37.97 | 175.91 | 0.73 | -33.03 | -91.24 | 0.41 | 141.84 | 4200.0 | 6.14 | -38.66 | -92.23 | -0.32 | 75.0 | 78.38 | 1.22 | 262.67 | 264.86 | 0.83 | -15.31 | -20.19 | 0.02 | 0.0 | 0.0 | 201.93 | -95.38 | 130.78 |
| 21Q4 (9) | 10.92 | 226.95 | 1606.25 | -3.15 | -6.42 | -366.95 | -9.87 | -1745.0 | -765.79 | 7.97 | 42.58 | 2648.28 | 7.77 | 1944.74 | 326.92 | 1.09 | 49.32 | 13.54 | -0.98 | 0 | 0 | 10.02 | 18.85 | 49.34 | -1.28 | 41.01 | -161.22 | -0.75 | -44.23 | -308.33 | 0.98 | 15.29 | -4.85 | 0.02 | -85.71 | 0.0 | 4368.00 | 514.66 | 9523.25 |
| 21Q3 (8) | 3.34 | 339.47 | 94.19 | -2.96 | -201.72 | -1744.44 | 0.6 | 9.09 | 125.86 | 5.59 | 1697.14 | 13875.0 | 0.38 | -89.65 | -80.0 | 0.73 | 8.96 | -37.07 | 0 | 0 | -100.0 | 8.43 | 29.97 | -28.64 | -2.17 | 14.57 | -87.07 | -0.52 | 39.53 | 24.64 | 0.85 | -9.57 | -15.84 | 0.14 | 600.0 | 600.0 | 710.64 | -6.49 | 40.48 |
| 21Q2 (7) | 0.76 | 171.43 | -85.71 | 2.91 | 143.89 | 176.78 | 0.55 | -87.7 | 158.51 | -0.35 | -150.72 | -305.88 | 3.67 | 157.8 | 139.87 | 0.67 | -91.96 | -55.03 | 0 | 100.0 | 0 | 6.49 | -91.8 | -55.86 | -2.54 | -71.62 | -425.64 | -0.86 | -16.22 | -8500.0 | 0.94 | -9.62 | -24.8 | 0.02 | 0.0 | 0.0 | 760.00 | 768.57 | 80.0 |
| 21Q1 (6) | 0.28 | -56.25 | -75.0 | -6.63 | -661.86 | -23.23 | 4.47 | 492.11 | -10.24 | 0.69 | 137.93 | 1250.0 | -6.35 | -448.9 | -49.06 | 8.33 | 767.71 | 115.25 | -0.01 | 0 | 0.0 | 79.11 | 1079.19 | 78.04 | -1.48 | -202.04 | -124.24 | -0.74 | -305.56 | -17.46 | 1.04 | 0.97 | -20.61 | 0.02 | 0.0 | 0.0 | 87.50 | 92.77 | -45.31 |
| 20Q4 (5) | 0.64 | -62.79 | 140.51 | 1.18 | 555.56 | -26.25 | -1.14 | 50.86 | -976.92 | 0.29 | 625.0 | 145.31 | 1.82 | -4.21 | 9000.0 | 0.96 | -17.24 | -39.62 | 0 | -100.0 | -100.0 | 6.71 | -43.21 | -56.2 | -0.49 | 57.76 | 86.24 | 0.36 | 152.17 | 113.95 | 1.03 | 1.98 | -11.21 | 0.02 | 0.0 | 100.0 | 45.39 | -91.03 | 0 |
| 20Q3 (4) | 1.72 | -67.67 | 0.0 | 0.18 | 104.75 | 0.0 | -2.32 | -146.81 | 0.0 | 0.04 | -76.47 | 0.0 | 1.9 | 24.18 | 0.0 | 1.16 | -22.15 | 0.0 | 0.25 | 0 | 0.0 | 11.81 | -19.61 | 0.0 | -1.16 | -248.72 | 0.0 | -0.69 | -6800.0 | 0.0 | 1.01 | -19.2 | 0.0 | 0.02 | 0.0 | 0.0 | 505.88 | 19.81 | 0.0 |
| 20Q2 (3) | 5.32 | 375.0 | 0.0 | -3.79 | 29.55 | 0.0 | -0.94 | -118.88 | 0.0 | 0.17 | 383.33 | 0.0 | 1.53 | 135.92 | 0.0 | 1.49 | -61.5 | 0.0 | 0 | 100.0 | 0.0 | 14.69 | -66.93 | 0.0 | 0.78 | 218.18 | 0.0 | -0.01 | 98.41 | 0.0 | 1.25 | -4.58 | 0.0 | 0.02 | 0.0 | 0.0 | 422.22 | 163.89 | 0.0 |
| 20Q1 (2) | 1.12 | 170.89 | 0.0 | -5.38 | -436.25 | 0.0 | 4.98 | 3730.77 | 0.0 | -0.06 | 90.62 | 0.0 | -4.26 | -21400.0 | 0.0 | 3.87 | 143.4 | 0.0 | -0.01 | -200.0 | 0.0 | 44.43 | 190.06 | 0.0 | -0.66 | 81.46 | 0.0 | -0.63 | 75.58 | 0.0 | 1.31 | 12.93 | 0.0 | 0.02 | 100.0 | 0.0 | 160.00 | 0 | 0.0 |
| 19Q4 (1) | -1.58 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 15.32 | 0.0 | 0.0 | -3.56 | 0.0 | 0.0 | -2.58 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
