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) | 2.83 | -89.32 | -13.64 | 0 | 3.26 | 0 | 0.5 | -64.54 | -10.81 | 0 | 3.9 | -11.56 | 0 | 0 | 3.97 | 32.56 | -23.32 | 0 | -33.48 | 0 | 19.88 | -4.01 | 0.33 | 57.14 | 0.00 | 0 |
| 2022 (9) | 26.5 | -15.2 | -1.36 | 0 | -38.38 | 0 | 1.41 | 101.43 | 25.14 | 8.97 | 4.41 | -61.01 | 0 | 0 | 2.99 | -61.2 | 1.8 | 0 | 4.45 | 0 | 20.71 | -3.49 | 0.21 | -27.59 | 104.45 | -43.68 |
| 2021 (8) | 31.25 | 10.7 | -8.18 | 0 | -14.69 | 0 | 0.7 | 0 | 23.07 | 0 | 11.31 | -86.5 | 0 | 0 | 7.71 | -85.24 | -4.01 | 0 | -4.9 | 0 | 21.46 | -2.32 | 0.29 | -6.45 | 185.46 | 89.53 |
| 2020 (7) | 28.23 | 67.64 | -81.3 | 0 | -1.0 | 0 | -5.03 | 0 | -53.07 | 0 | 83.79 | 394.63 | 0 | 0 | 52.25 | 425.22 | 4.11 | -44.53 | 6.57 | 59.85 | 21.97 | 67.84 | 0.31 | 6.9 | 97.85 | 1.63 |
| 2019 (6) | 16.84 | 658.56 | -16.57 | 0 | 58.73 | -9.44 | 3.83 | 0 | 0.27 | 0 | 16.94 | -71.33 | 0 | 0 | 9.95 | -73.87 | 7.41 | -3.89 | 4.11 | -48.69 | 13.09 | 36.78 | 0.29 | 45.0 | 96.28 | 671.14 |
| 2018 (5) | 2.22 | -87.92 | -58.64 | 0 | 64.85 | 0 | -0.11 | 0 | -56.42 | 0 | 59.08 | 149.49 | 0 | 0 | 38.07 | 107.91 | 7.71 | 502.34 | 8.01 | 3382.61 | 9.57 | 23.01 | 0.2 | 33.33 | 12.49 | -94.45 |
| 2017 (4) | 18.37 | 25.31 | -23.15 | 0 | -5.35 | 0 | -1.61 | 0 | -4.78 | 0 | 23.68 | 367.98 | 0 | 0 | 18.31 | 404.6 | 1.28 | 0 | 0.23 | -68.92 | 7.78 | -2.51 | 0.15 | -11.76 | 225.12 | 36.52 |
| 2016 (3) | 14.66 | 24.34 | -4.68 | 0 | -4.58 | 0 | 1.08 | -21.17 | 9.98 | 305.69 | 5.06 | -49.65 | 0 | 0 | 3.63 | -43.26 | -0.63 | 0 | 0.74 | -88.03 | 7.98 | -1.48 | 0.17 | -5.56 | 164.90 | 102.25 |
| 2015 (2) | 11.79 | -35.36 | -9.33 | 0 | -3.78 | 0 | 1.37 | 0 | 2.46 | -78.48 | 10.05 | 32.94 | 0 | 0 | 6.40 | 36.35 | 4.33 | 30.42 | 6.18 | 51.84 | 8.1 | 14.57 | 0.18 | -10.0 | 81.54 | -49.31 |
| 2014 (1) | 18.24 | 46.74 | -6.81 | 0 | 11.88 | 0 | -0.88 | 0 | 11.43 | 89.87 | 7.56 | 7.85 | 0 | 0 | 4.69 | -9.62 | 3.32 | -60.8 | 4.07 | -37.86 | 7.07 | 7.45 | 0.2 | 11.11 | 160.85 | 72.23 |
| 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) | 2.12 | 166.04 | -68.45 | 0.41 | 182.0 | 64.0 | -0.87 | -130.1 | 86.72 | 0.28 | 1300.0 | 255.56 | 2.53 | 168.19 | -63.7 | 0.3 | -49.15 | -54.55 | 0 | 0 | 0 | 1.44 | -52.0 | -36.26 | -4.52 | -9.71 | 0.44 | -12.08 | -225.61 | 14.57 | 4.23 | -1.86 | -17.22 | 0.05 | -16.67 | -54.55 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -3.21 | -346.92 | -69.84 | -0.5 | 7.41 | 61.24 | 2.89 | 181.18 | -38.9 | 0.02 | 101.9 | 111.76 | -3.71 | -588.16 | -16.67 | 0.59 | -25.32 | -53.54 | 0 | 0 | 0 | 3.00 | -40.11 | -34.17 | -4.12 | 33.12 | 36.71 | -3.71 | 31.3 | 37.01 | 4.31 | -2.05 | -16.31 | 0.06 | 0.0 | -14.29 | -486.36 | 0 | 0 |
| 24Q1 (18) | 1.3 | -63.48 | 123.38 | -0.54 | -8.0 | 95.53 | -3.56 | -36.92 | -146.35 | -1.05 | -176.64 | -98.11 | 0.76 | -75.16 | 104.31 | 0.79 | -21.0 | -19.39 | 0 | 0 | 0 | 5.00 | 12.57 | -4.58 | -6.16 | -65.59 | 27.87 | -5.4 | -11.8 | 37.28 | 4.4 | -2.65 | -13.89 | 0.06 | -33.33 | 20.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.56 | -47.02 | -67.64 | -0.5 | -300.0 | 64.03 | -2.6 | 60.31 | 27.17 | 1.37 | 861.11 | 38.38 | 3.06 | -56.1 | -68.16 | 1.0 | 51.52 | -27.01 | 0 | 0 | 0 | 4.44 | 96.97 | 19.38 | -3.72 | 18.06 | -2757.14 | -4.83 | 65.84 | -1625.0 | 4.52 | -11.55 | -13.24 | 0.09 | -18.18 | 80.0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 6.72 | 455.56 | -21.86 | 0.25 | 119.38 | 167.57 | -6.55 | -238.48 | 70.52 | -0.18 | -5.88 | 78.05 | 6.97 | 319.18 | -15.31 | 0.66 | -48.03 | -40.0 | 0 | 0 | 0 | 2.26 | -50.43 | 11.26 | -4.54 | 30.26 | -169.0 | -14.14 | -140.07 | -289.29 | 5.11 | -0.78 | -1.35 | 0.11 | 57.14 | 120.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -1.89 | 66.01 | -132.59 | -1.29 | 89.33 | -186.58 | 4.73 | -38.41 | 134.96 | -0.17 | 67.92 | -112.5 | -3.18 | 81.98 | -143.62 | 1.27 | 29.59 | 49.41 | 0 | 0 | 0 | 4.55 | -13.19 | 39.56 | -6.51 | 23.77 | -107.99 | -5.89 | 31.59 | -356.59 | 5.15 | 0.78 | -0.19 | 0.07 | 40.0 | 40.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -5.56 | -150.55 | -614.81 | -12.09 | -769.78 | -1009.17 | 7.68 | 315.13 | 717.02 | -0.53 | -153.54 | -307.69 | -17.65 | -283.66 | -176400.0 | 0.98 | -28.47 | -10.09 | 0 | 0 | 0 | 5.24 | 40.85 | 45.9 | -8.54 | -6200.0 | -374.44 | -8.61 | -2975.0 | -493.79 | 5.11 | -1.92 | -1.16 | 0.05 | 0.0 | -16.67 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 11.0 | 27.91 | 0.92 | -1.39 | -275.68 | 84.94 | -3.57 | 83.93 | -141.85 | 0.99 | 220.73 | 102.04 | 9.61 | 16.77 | 475.45 | 1.37 | 24.55 | -85.09 | 0 | 0 | 0 | 3.72 | 83.57 | -85.1 | 0.14 | -97.87 | 107.45 | -0.28 | -103.75 | 91.72 | 5.21 | 0.58 | 0.39 | 0.05 | 0.0 | -16.67 | 220.88 | 226.19 | -62.11 |
| 22Q3 (12) | 8.6 | 48.28 | -13.91 | -0.37 | -124.83 | -232.14 | -22.22 | -64.23 | -154.52 | -0.82 | -160.29 | -64.0 | 8.23 | 12.89 | -19.86 | 1.1 | 29.41 | 44.74 | 0 | 0 | 0 | 2.03 | -37.82 | 4.18 | 6.58 | 310.22 | 961.29 | 7.47 | 679.07 | 457.46 | 5.18 | 0.39 | -0.19 | 0.05 | 0.0 | -28.57 | 67.72 | -54.23 | -55.26 |
| 22Q2 (11) | 5.8 | 437.04 | -36.68 | 1.49 | 236.7 | 112.86 | -13.53 | -1539.36 | -17.04 | 1.36 | 1146.15 | 1260.0 | 7.29 | 73000.0 | -26.06 | 0.85 | -22.02 | 23.19 | 0 | 0 | 0 | 3.26 | -9.24 | 47.72 | -3.13 | -73.89 | -43.58 | -1.29 | 11.03 | 45.11 | 5.16 | -0.19 | -6.01 | 0.05 | -16.67 | -37.5 | 147.96 | 417.86 | -47.99 |
| 22Q1 (10) | 1.08 | -90.09 | -10.0 | -1.09 | 88.19 | -1657.14 | 0.94 | -88.98 | 132.08 | -0.13 | -126.53 | -121.31 | -0.01 | -100.6 | -100.79 | 1.09 | -88.14 | 62.69 | 0 | 0 | 0 | 3.59 | -85.62 | 112.52 | -1.8 | 4.26 | -221.43 | -1.45 | 57.1 | -184.31 | 5.17 | -0.39 | -7.51 | 0.06 | 0.0 | -25.0 | 28.57 | -95.1 | 22.86 |
| 21Q4 (9) | 10.9 | 9.11 | -2.94 | -9.23 | -3396.43 | -739.09 | 8.53 | 197.71 | 1037.33 | 0.49 | 198.0 | 75.0 | 1.67 | -83.74 | -83.51 | 9.19 | 1109.21 | 504.61 | 0 | 0 | 0 | 24.99 | 1183.86 | 647.33 | -1.88 | -403.23 | -242.42 | -3.38 | -352.24 | -223.36 | 5.19 | 0.0 | -8.79 | 0.06 | -14.29 | -25.0 | 582.89 | 285.09 | 341.71 |
| 21Q3 (8) | 9.99 | 9.06 | 17.12 | 0.28 | -60.0 | 112.5 | -8.73 | 24.48 | -103.02 | -0.5 | -600.0 | 63.5 | 10.27 | 4.16 | 63.28 | 0.76 | 10.14 | -72.46 | 0 | 0 | 0 | 1.95 | -11.83 | -66.74 | 0.62 | 128.44 | -86.0 | 1.34 | 157.02 | -72.54 | 5.19 | -5.46 | -7.82 | 0.07 | -12.5 | 0.0 | 151.36 | -46.79 | 87.74 |
| 21Q2 (7) | 9.16 | 663.33 | 1509.23 | 0.7 | 900.0 | 113.65 | -11.56 | -294.54 | -19.79 | 0.1 | -83.61 | 104.17 | 9.86 | 676.38 | 270.59 | 0.69 | 2.99 | -87.5 | 0 | 0 | 0 | 2.21 | 30.57 | -83.64 | -2.18 | -289.29 | -171.95 | -2.35 | -360.78 | -195.14 | 5.49 | -1.79 | -2.83 | 0.08 | 0.0 | 0.0 | 284.47 | 1123.23 | 3688.72 |
| 21Q1 (6) | 1.2 | -89.31 | -86.84 | 0.07 | 106.36 | 100.1 | -2.93 | -490.67 | -124.02 | 0.61 | 117.86 | 139.35 | 1.27 | -87.46 | 101.99 | 0.67 | -55.92 | -99.09 | 0 | 0 | 0 | 1.69 | -49.43 | -99.39 | -0.56 | -142.42 | 88.01 | -0.51 | -118.61 | 85.47 | 5.59 | -1.76 | 11.8 | 0.08 | 0.0 | 0.0 | 23.26 | -82.38 | -96.0 |
| 20Q4 (5) | 11.23 | 31.65 | 11.19 | -1.1 | 50.89 | -191.67 | 0.75 | 117.44 | -97.48 | 0.28 | 120.44 | -87.44 | 10.13 | 61.05 | -10.35 | 1.52 | -44.93 | 202.01 | 0 | 0 | 0 | 3.34 | -42.86 | 190.93 | 1.32 | -70.2 | -41.33 | 2.74 | -43.85 | 914.81 | 5.69 | 1.07 | 55.46 | 0.08 | 14.29 | 0.0 | 131.96 | 63.68 | -47.61 |
| 20Q3 (4) | 8.53 | 1412.31 | 0.0 | -2.24 | 56.34 | 0.0 | -4.3 | 55.44 | 0.0 | -1.37 | 42.92 | 0.0 | 6.29 | 208.82 | 0.0 | 2.76 | -50.0 | 0.0 | 0 | 0 | 0.0 | 5.85 | -56.64 | 0.0 | 4.43 | 46.2 | 0.0 | 4.88 | 97.57 | 0.0 | 5.63 | -0.35 | 0.0 | 0.07 | -12.5 | 0.0 | 80.62 | 1117.1 | 0.0 |
| 20Q2 (3) | -0.65 | -107.13 | 0.0 | -5.13 | 92.96 | 0.0 | -9.65 | -179.1 | 0.0 | -2.4 | -54.84 | 0.0 | -5.78 | 90.93 | 0.0 | 5.52 | -92.54 | 0.0 | 0 | 0 | 0.0 | 13.50 | -95.1 | 0.0 | 3.03 | 164.88 | 0.0 | 2.47 | 170.37 | 0.0 | 5.65 | 13.0 | 0.0 | 0.08 | 0.0 | 0.0 | -7.93 | -101.36 | 0.0 |
| 20Q1 (2) | 9.12 | -9.7 | 0.0 | -72.83 | -6169.17 | 0.0 | 12.2 | -59.09 | 0.0 | -1.55 | -169.51 | 0.0 | -63.71 | -663.81 | 0.0 | 73.98 | 5065.1 | 0.0 | 0 | 0 | 0.0 | 275.33 | 7585.53 | 0.0 | -4.67 | -307.56 | 0.0 | -3.51 | -1400.0 | 0.0 | 5.0 | 36.61 | 0.0 | 0.08 | 0.0 | 0.0 | 580.89 | 130.63 | 0.0 |
| 19Q4 (1) | 10.1 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 29.82 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 11.3 | 0.0 | 0.0 | -1.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -3.68 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 3.66 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 251.87 | 0.0 | 0.0 |
