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) | -447.71 | 0 | -54.23 | 0 | 507.37 | 6.1 | -0.22 | 0 | -501.94 | 0 | 32.74 | 31.12 | -5.02 | 0 | 11.42 | 4.25 | 52.26 | 10.02 | 36.9 | 1.85 | 14.85 | 3.48 | 0.12 | 0 | -863.14 | 0 |
| 2022 (9) | -440.39 | 0 | -25.47 | 0 | 478.21 | 23.65 | 0.07 | -77.42 | -465.86 | 0 | 24.97 | -18.8 | -0.13 | 0 | 10.96 | -36.01 | 47.5 | 9.9 | 36.23 | 15.35 | 14.35 | 7.25 | 0 | 0 | -870.68 | 0 |
| 2021 (8) | -345.19 | 0 | -34.71 | 0 | 386.74 | 98.81 | 0.31 | 0 | -379.9 | 0 | 30.75 | 63.13 | -4.02 | 0 | 17.12 | 33.23 | 43.22 | 34.85 | 31.41 | 21.46 | 13.38 | 13.68 | 0 | 0 | -770.69 | 0 |
| 2020 (7) | -174.33 | 0 | -20.46 | 0 | 194.53 | 80.89 | -0.68 | 0 | -194.79 | 0 | 18.85 | -48.61 | -0.49 | 0 | 12.85 | -51.92 | 32.05 | 6.55 | 25.86 | 15.65 | 11.77 | 14.16 | 0 | 0 | -463.27 | 0 |
| 2019 (6) | -70.3 | 0 | -37.81 | 0 | 107.54 | 1.78 | 0.11 | 0 | -108.11 | 0 | 36.68 | 447.46 | -1.27 | 0 | 26.73 | 342.18 | 30.08 | 18.89 | 22.36 | 26.9 | 10.31 | 69.85 | 0 | 0 | -215.18 | 0 |
| 2018 (5) | -100.97 | 0 | -6.88 | 0 | 105.66 | -11.51 | -0.18 | 0 | -107.85 | 0 | 6.7 | -26.21 | -0.25 | 0 | 6.05 | -33.91 | 25.3 | 49.0 | 17.62 | 19.46 | 6.07 | -24.6 | 0 | 0 | -426.21 | 0 |
| 2017 (4) | -104.93 | 0 | -11.71 | 0 | 119.4 | 90.43 | 0.34 | 36.0 | -116.64 | 0 | 9.08 | 0.0 | -2.69 | 0 | 9.15 | 24.18 | 16.98 | 9.9 | 14.75 | 15.96 | 8.05 | -38.08 | 0 | 0 | -460.22 | 0 |
| 2016 (3) | -51.95 | 0 | -10.85 | 0 | 62.7 | -11.04 | 0.25 | 0 | -62.8 | 0 | 9.08 | -2.37 | -2.7 | 0 | 7.37 | -0.34 | 15.45 | 91.21 | 12.72 | 6.0 | 13.0 | -31.33 | 0 | 0 | -201.98 | 0 |
| 2015 (2) | -74.33 | 0 | -4.15 | 0 | 70.48 | -45.05 | -22.11 | 0 | -78.48 | 0 | 9.3 | -70.54 | 4.6 | 0 | 7.39 | -71.36 | 8.08 | 19.53 | 12.0 | 5.73 | 18.93 | 2.32 | 0 | 0 | -240.32 | 0 |
| 2014 (1) | -96.27 | 0 | -27.79 | 0 | 128.27 | 108.84 | 18.35 | 0 | -124.06 | 0 | 31.57 | -0.19 | -2.78 | 0 | 25.81 | -26.54 | 6.76 | -29.73 | 11.35 | -1.48 | 18.5 | 31.67 | 0 | 0 | -322.51 | 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) | 0.91 | 101.14 | 100.67 | -5.64 | -66.37 | 69.3 | 60.68 | 14.17 | -67.12 | 0.84 | 154.55 | 2700.0 | -4.73 | 94.3 | 96.93 | 3.78 | -38.64 | -64.57 | -1.53 | -400.0 | 16.85 | 5.26 | -34.34 | -62.99 | 9.98 | 40.17 | -26.78 | 7.27 | -29.0 | -27.66 | 2.94 | -24.03 | -23.64 | 0.07 | 0.0 | 133.33 | 8.85 | 101.58 | 100.91 |
| 24Q2 (19) | -79.64 | -137.24 | 37.05 | -3.39 | 70.88 | 57.09 | 53.15 | -23.38 | -56.52 | 0.33 | 450.0 | 650.0 | -83.03 | -83.65 | 38.23 | 6.16 | -7.51 | -21.03 | 0.51 | 125.76 | 525.0 | 8.02 | -6.3 | -28.88 | 7.12 | -41.88 | -43.98 | 10.24 | 21.9 | 15.45 | 3.87 | 1.04 | 7.5 | 0.07 | 0.0 | 0 | -561.64 | -105.78 | 44.64 |
| 24Q1 (18) | -33.57 | 62.61 | 64.86 | -11.64 | 24.27 | 7.55 | 69.37 | -13.22 | -42.48 | 0.06 | 160.0 | 166.67 | -45.21 | 57.01 | 58.18 | 6.66 | -33.8 | 58.19 | -1.98 | -2300.0 | 36.94 | 8.56 | -34.75 | 33.42 | 12.25 | -5.7 | -5.19 | 8.4 | -6.56 | -6.56 | 3.83 | -1.54 | 9.12 | 0.07 | -22.22 | 0 | -272.93 | 60.58 | 64.28 |
| 23Q4 (17) | -89.79 | 33.92 | 35.43 | -15.37 | 16.33 | -129.4 | 79.94 | -56.69 | -46.26 | -0.1 | -433.33 | -266.67 | -105.16 | 31.82 | 27.85 | 10.06 | -5.72 | 85.95 | 0.09 | 104.89 | 109.28 | 13.11 | -7.79 | 50.9 | 12.99 | -4.7 | 13.75 | 8.99 | -10.55 | -3.02 | 3.89 | 1.04 | 10.83 | 0.09 | 200.0 | 0 | -692.29 | 29.03 | 36.37 |
| 23Q3 (16) | -135.88 | -7.4 | -4.05 | -18.37 | -132.53 | -277.21 | 184.57 | 50.98 | 31.65 | 0.03 | 150.0 | 200.0 | -154.25 | -14.75 | -13.87 | 10.67 | 36.79 | 132.97 | -1.84 | -1433.33 | -513.33 | 14.22 | 26.17 | 83.63 | 13.63 | 7.24 | 11.63 | 10.05 | 13.3 | 10.56 | 3.85 | 6.94 | 5.77 | 0.03 | 0 | 0 | -975.45 | 3.86 | 4.91 |
| 23Q2 (15) | -126.52 | -32.45 | -33.5 | -7.9 | 37.25 | -64.24 | 122.25 | 1.37 | 51.71 | -0.06 | 33.33 | 25.0 | -134.42 | -24.34 | -34.99 | 7.8 | 85.27 | 93.55 | -0.12 | 96.18 | 82.86 | 11.27 | 75.77 | 52.8 | 12.71 | -1.63 | 4.44 | 8.87 | -1.33 | -3.48 | 3.6 | 2.56 | -0.55 | 0 | 0 | 0 | -1014.60 | -32.77 | -37.14 |
| 23Q1 (14) | -95.52 | 31.31 | -25.72 | -12.59 | -87.91 | -38.35 | 120.6 | -18.93 | 10.98 | -0.09 | -250.0 | -200.0 | -108.11 | 25.83 | -27.07 | 4.21 | -22.18 | -61.55 | -3.14 | -223.71 | -270.65 | 6.41 | -26.2 | -69.63 | 12.92 | 13.13 | 10.33 | 8.99 | -3.02 | 3.57 | 3.51 | 0.0 | -1.96 | 0 | 0 | 0 | -764.16 | 29.77 | -23.3 |
| 22Q4 (13) | -139.05 | -6.48 | -37.86 | -6.7 | -37.58 | 17.08 | 148.76 | 6.11 | 32.71 | 0.06 | 500.0 | 500.0 | -145.75 | -7.6 | -33.79 | 5.41 | 18.12 | -4.25 | -0.97 | -223.33 | 60.41 | 8.69 | 12.2 | -21.69 | 11.42 | -6.47 | -7.0 | 9.27 | 1.98 | 2.09 | 3.51 | -3.57 | 3.24 | 0 | 0 | 0 | -1088.03 | -6.06 | -34.63 |
| 22Q3 (12) | -130.59 | -37.8 | -45.81 | -4.87 | -1.25 | 11.29 | 140.2 | 73.99 | 44.86 | 0.01 | 112.5 | -94.12 | -135.46 | -36.03 | -42.51 | 4.58 | 13.65 | 7.76 | -0.3 | 57.14 | 76.0 | 7.74 | 4.98 | -17.87 | 12.21 | 0.33 | 11.2 | 9.09 | -1.09 | 20.24 | 3.64 | 0.55 | 8.01 | 0 | 0 | 0 | -1025.84 | -38.66 | -25.2 |
| 22Q2 (11) | -94.77 | -24.73 | -11.39 | -4.81 | 47.14 | 50.92 | 80.58 | -25.85 | -15.4 | -0.08 | -188.89 | -300.0 | -99.58 | -17.04 | -4.95 | 4.03 | -63.2 | -76.38 | -0.7 | -138.04 | -109.68 | 7.38 | -65.07 | -81.67 | 12.17 | 3.93 | 40.37 | 9.19 | 5.88 | 32.61 | 3.62 | 1.12 | 7.74 | 0 | 0 | 0 | -739.81 | -19.37 | 10.52 |
| 22Q1 (10) | -75.98 | 24.67 | -9.03 | -9.1 | -12.62 | 19.68 | 108.67 | -3.05 | 31.53 | 0.09 | 800.0 | 0.0 | -85.08 | 21.9 | -5.01 | 10.95 | 93.81 | 188.16 | 1.84 | 175.1 | 124.37 | 21.12 | 90.33 | 128.97 | 11.71 | -4.64 | 3.72 | 8.68 | -4.41 | 10.71 | 3.58 | 5.29 | 9.82 | 0 | 0 | 0 | -619.74 | 23.32 | 1.29 |
| 21Q4 (9) | -100.86 | -12.62 | -54.93 | -8.08 | -47.18 | -36.95 | 112.09 | 15.82 | 63.56 | 0.01 | -94.12 | 102.27 | -108.94 | -14.61 | -53.44 | 5.65 | 32.94 | -8.87 | -2.45 | -96.0 | -975.0 | 11.10 | 17.67 | -29.2 | 12.28 | 11.84 | 32.61 | 9.08 | 20.11 | 26.64 | 3.4 | 0.89 | 8.97 | 0 | 0 | 0 | -808.17 | 1.37 | -27.74 |
| 21Q3 (8) | -89.56 | -5.27 | -40.05 | -5.49 | 43.98 | 35.41 | 96.78 | 1.61 | 34.9 | 0.17 | 325.0 | 134.69 | -95.05 | -0.18 | -31.19 | 4.25 | -75.09 | -31.56 | -1.25 | -117.29 | -10.62 | 9.43 | -76.56 | -42.87 | 10.98 | 26.64 | 29.18 | 7.56 | 9.09 | 13.0 | 3.37 | 0.3 | 16.21 | 0 | 0 | 0 | -819.40 | 0.9 | -22.88 |
| 21Q2 (7) | -85.08 | -22.08 | -110.13 | -9.8 | 13.5 | -167.76 | 95.25 | 15.29 | 115.6 | 0.04 | -55.56 | 130.77 | -94.88 | -17.11 | -114.9 | 17.06 | 348.95 | 362.33 | 7.23 | 195.76 | 36050.0 | 40.24 | 336.24 | 277.93 | 8.67 | -23.21 | 34.21 | 6.93 | -11.61 | 18.06 | 3.36 | 3.07 | 19.15 | 0 | 0 | 0 | -826.82 | -31.69 | -77.45 |
| 21Q1 (6) | -69.69 | -7.05 | -1137.83 | -11.33 | -92.03 | -374.06 | 82.62 | 20.56 | 675.05 | 0.09 | 120.45 | 125.71 | -81.02 | -14.11 | -910.22 | 3.8 | -38.71 | 38.18 | -7.55 | -2796.43 | -2320.59 | 9.22 | -41.15 | 16.75 | 11.29 | 21.92 | 44.01 | 7.84 | 9.34 | 28.1 | 3.26 | 4.49 | 11.64 | 0 | 0 | 0 | -627.84 | 0.76 | -908.11 |
| 20Q4 (5) | -65.1 | -1.8 | -25.02 | -5.9 | 30.59 | -225.97 | 68.53 | -4.47 | 30.61 | -0.44 | 10.2 | -218.92 | -71.0 | 2.0 | -31.77 | 6.2 | -0.16 | 273.49 | 0.28 | 124.78 | 227.27 | 15.67 | -5.06 | 194.75 | 9.26 | 8.94 | 43.79 | 7.17 | 7.17 | 35.28 | 3.12 | 7.59 | 86.83 | 0 | 0 | 0 | -632.65 | 5.13 | 15.31 |
| 20Q3 (4) | -63.95 | -57.94 | 0.0 | -8.5 | -132.24 | 0.0 | 71.74 | 62.38 | 0.0 | -0.49 | -276.92 | 0.0 | -72.45 | -64.1 | 0.0 | 6.21 | 68.29 | 0.0 | -1.13 | -5750.0 | 0.0 | 16.51 | 55.05 | 0.0 | 8.5 | 31.58 | 0.0 | 6.69 | 13.97 | 0.0 | 2.9 | 2.84 | 0.0 | 0 | 0 | 0.0 | -666.84 | -43.12 | 0.0 |
| 20Q2 (3) | -40.49 | -619.18 | 0.0 | -3.66 | -53.14 | 0.0 | 44.18 | 314.45 | 0.0 | -0.13 | 62.86 | 0.0 | -44.15 | -450.5 | 0.0 | 3.69 | 34.18 | 0.0 | 0.02 | -94.12 | 0.0 | 10.65 | 34.76 | 0.0 | 6.46 | -17.6 | 0.0 | 5.87 | -4.08 | 0.0 | 2.82 | -3.42 | 0.0 | 0 | 0 | 0.0 | -465.94 | -648.15 | 0.0 |
| 20Q1 (2) | -5.63 | 89.19 | 0.0 | -2.39 | -32.04 | 0.0 | 10.66 | -79.68 | 0.0 | -0.35 | -194.59 | 0.0 | -8.02 | 85.12 | 0.0 | 2.75 | 65.66 | 0.0 | 0.34 | 254.55 | 0.0 | 7.90 | 48.58 | 0.0 | 7.84 | 21.74 | 0.0 | 6.12 | 15.47 | 0.0 | 2.92 | 74.85 | 0.0 | 0 | 0 | 0.0 | -62.28 | 91.66 | 0.0 |
| 19Q4 (1) | -52.07 | 0.0 | 0.0 | -1.81 | 0.0 | 0.0 | 52.47 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | -53.88 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 5.32 | 0.0 | 0.0 | 6.44 | 0.0 | 0.0 | 5.3 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -747.06 | 0.0 | 0.0 |
