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) | 22.4 | 9.64 | -5.59 | 0 | -16.29 | 0 | 2.98 | -9.7 | 16.81 | 41.74 | 2.93 | -30.4 | -0.81 | 0 | 3.84 | -35.87 | 14.62 | 2.96 | 11.64 | 11.39 | 3.9 | 7.73 | 0.66 | -9.59 | 138.27 | 0.17 |
| 2022 (9) | 20.43 | 1.69 | -8.57 | 0 | -7.9 | 0 | 3.3 | -5.98 | 11.86 | 36.17 | 4.21 | 1069.44 | -7.87 | 0 | 5.99 | 890.62 | 14.2 | 11.81 | 10.45 | 14.71 | 3.62 | 14.56 | 0.73 | 247.62 | 138.04 | -14.25 |
| 2021 (8) | 20.09 | 590.38 | -11.38 | 0 | -1.89 | 0 | 3.51 | 2.33 | 8.71 | 0 | 0.36 | 0.0 | -5.24 | 0 | 0.60 | -5.32 | 12.7 | 4.96 | 9.11 | 8.19 | 3.16 | 7.85 | 0.21 | 110.0 | 160.98 | 533.4 |
| 2020 (7) | 2.91 | -81.33 | -6.63 | 0 | -7.74 | 0 | 3.43 | 4.57 | -3.72 | 0 | 0.36 | -70.49 | -7.21 | 0 | 0.64 | -72.15 | 12.1 | 3.24 | 8.42 | 3.82 | 2.93 | 30.22 | 0.1 | 0.0 | 25.41 | -82.95 |
| 2019 (6) | 15.59 | -0.45 | -7.48 | 0 | -6.75 | 0 | 3.28 | 64.0 | 8.11 | -12.04 | 1.22 | -9.63 | -6.63 | 0 | 2.29 | -17.7 | 11.72 | 3.81 | 8.11 | 0.5 | 2.25 | 204.05 | 0.1 | -28.57 | 149.04 | -14.82 |
| 2018 (5) | 15.66 | 30.5 | -6.44 | 0 | -10.37 | 0 | 2.0 | -2.44 | 9.22 | -38.74 | 1.35 | 264.86 | -1.54 | 0 | 2.79 | 237.24 | 11.29 | 4.83 | 8.07 | 6.04 | 0.74 | 311.11 | 0.14 | 7.69 | 174.97 | 15.48 |
| 2017 (4) | 12.0 | 37.3 | 3.05 | -6.73 | -10.77 | 0 | 2.05 | 0 | 15.05 | 25.31 | 0.37 | 85.0 | 2.23 | 0 | 0.83 | 104.66 | 10.77 | -33.8 | 7.61 | -10.26 | 0.18 | 20.0 | 0.13 | -7.14 | 151.52 | 52.04 |
| 2016 (3) | 8.74 | -28.42 | 3.27 | 0 | -12.03 | 0 | -2.76 | 0 | 12.01 | 9.98 | 0.2 | 122.22 | 0 | 0 | 0.40 | 82.9 | 16.27 | 81.99 | 8.48 | 19.44 | 0.15 | -6.25 | 0.14 | 0.0 | 99.66 | -39.6 |
| 2015 (2) | 12.21 | 2.01 | -1.29 | 0 | -7.85 | 0 | 4.03 | -0.74 | 10.92 | 36.16 | 0.09 | -65.38 | -0.02 | 0 | 0.22 | -66.69 | 8.94 | 3.59 | 7.1 | 4.57 | 0.16 | -5.88 | 0.14 | 0.0 | 165.00 | -2.13 |
| 2014 (1) | 11.97 | -20.47 | -3.95 | 0 | -9.76 | 0 | 4.06 | 17.68 | 8.02 | -45.03 | 0.26 | 136.36 | 0 | 0 | 0.66 | 125.83 | 8.63 | 4.48 | 6.79 | 9.52 | 0.17 | -5.56 | 0.14 | -6.67 | 168.59 | -26.85 |
| 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) | -2.02 | -205.21 | -115.18 | 2.69 | 84.25 | 182.77 | -8.41 | -205.82 | 18.67 | 0.32 | -37.25 | -75.38 | 0.67 | -80.18 | -93.34 | 1.07 | 311.54 | 50.7 | 0.51 | 162.2 | 185.0 | 4.67 | 277.42 | 36.37 | 4.43 | 6.75 | 5.48 | 3.53 | 6.65 | 6.33 | 1.02 | -4.67 | 3.03 | 0.16 | 0.0 | -5.88 | -42.89 | -201.41 | -114.44 |
| 24Q2 (19) | 1.92 | -85.19 | 113.31 | 1.46 | 119.19 | 136.14 | -2.75 | -180.41 | 41.24 | 0.51 | -10.53 | -43.96 | 3.38 | -36.82 | 118.31 | 0.26 | -18.75 | -67.5 | -0.82 | 70.29 | 8.89 | 1.24 | -24.63 | -70.05 | 4.15 | 2.72 | 10.96 | 3.31 | 11.07 | 1.22 | 1.07 | 4.9 | 11.46 | 0.16 | 0.0 | -5.88 | 42.29 | -86.43 | 112.9 |
| 24Q1 (18) | 12.96 | 38.76 | -8.54 | -7.61 | -663.7 | -2274.29 | 3.42 | 179.91 | 14.0 | 0.57 | 470.0 | -13.64 | 5.35 | -49.95 | -63.15 | 0.32 | -70.64 | 0.0 | -2.76 | -360.38 | -645.95 | 1.64 | -73.23 | -5.64 | 4.04 | 55.38 | -0.98 | 2.98 | 34.84 | 4.93 | 1.02 | 0.99 | 9.68 | 0.16 | -5.88 | 0.0 | 311.54 | 13.07 | -13.6 |
| 23Q4 (17) | 9.34 | -29.83 | 281.01 | 1.35 | 141.54 | 208.0 | -4.28 | 58.61 | -4855.56 | 0.1 | -92.31 | -84.38 | 10.69 | 6.26 | 266.77 | 1.09 | 53.52 | -57.09 | 1.06 | 276.67 | 4.95 | 6.13 | 79.08 | -55.35 | 2.6 | -38.1 | -12.16 | 2.21 | -33.43 | -10.89 | 1.01 | 2.02 | 8.6 | 0.17 | 0.0 | -10.53 | 275.52 | -7.26 | 292.22 |
| 23Q3 (16) | 13.31 | 192.3 | -14.95 | -3.25 | 19.55 | 12.16 | -10.34 | -120.94 | -54.56 | 1.3 | 42.86 | 91.18 | 10.06 | 154.5 | -15.82 | 0.71 | -11.25 | 86.84 | -0.6 | 33.33 | 90.02 | 3.42 | -17.11 | 71.35 | 4.2 | 12.3 | 2.94 | 3.32 | 1.53 | 8.85 | 0.99 | 3.12 | 8.79 | 0.17 | 0.0 | -10.53 | 297.10 | 190.65 | -21.22 |
| 23Q2 (15) | -14.42 | -201.76 | -602.44 | -4.04 | -1254.29 | -160.65 | -4.68 | -256.0 | -229.58 | 0.91 | 37.88 | -12.5 | -18.46 | -227.13 | -1498.48 | 0.8 | 150.0 | -35.48 | -0.9 | -143.24 | -60.71 | 4.13 | 137.48 | -43.68 | 3.74 | -8.33 | 1.08 | 3.27 | 15.14 | 23.86 | 0.96 | 3.23 | 7.87 | 0.17 | 6.25 | -5.56 | -327.73 | -190.89 | -523.65 |
| 23Q1 (14) | 14.17 | 374.61 | 100.71 | 0.35 | 128.0 | 116.91 | 3.0 | 3233.33 | 2400.0 | 0.66 | 3.12 | -30.53 | 14.52 | 326.52 | 190.98 | 0.32 | -87.4 | 540.0 | -0.37 | -136.63 | 84.05 | 1.74 | -87.33 | 452.0 | 4.08 | 37.84 | 17.92 | 2.84 | 14.52 | 24.56 | 0.93 | 0.0 | 4.49 | 0.16 | -15.79 | -5.88 | 360.56 | 351.55 | 70.58 |
| 22Q4 (13) | -5.16 | -132.97 | -168.34 | -1.25 | 66.22 | 73.35 | 0.09 | 101.35 | 109.09 | 0.64 | -5.88 | -20.99 | -6.41 | -153.64 | -324.13 | 2.54 | 568.42 | 1394.12 | 1.01 | 116.81 | 198.06 | 13.73 | 587.21 | 1140.52 | 2.96 | -27.45 | 3.86 | 2.48 | -18.69 | 32.62 | 0.93 | 2.2 | 8.14 | 0.19 | 0.0 | 46.15 | -143.33 | -138.01 | -154.3 |
| 22Q3 (12) | 15.65 | 445.3 | 125.83 | -3.7 | -138.71 | -80.49 | -6.69 | -371.13 | 38.62 | 0.68 | -34.62 | -8.11 | 11.95 | 805.3 | 144.88 | 0.38 | -69.35 | 280.0 | -6.01 | -973.21 | -175.69 | 2.00 | -72.75 | 219.66 | 4.08 | 10.27 | 13.02 | 3.05 | 15.53 | 9.32 | 0.91 | 2.25 | 15.19 | 0.19 | 5.56 | 533.33 | 377.11 | 387.48 | 96.44 |
| 22Q2 (11) | 2.87 | -59.35 | -53.18 | -1.55 | 25.12 | 57.99 | -1.42 | -1283.33 | -114.78 | 1.04 | 9.47 | -5.45 | 1.32 | -73.55 | -45.9 | 1.24 | 2380.0 | 4033.33 | -0.56 | 75.86 | 56.59 | 7.33 | 2227.47 | 3331.82 | 3.7 | 6.94 | 15.62 | 2.64 | 15.79 | 12.82 | 0.89 | 0.0 | 11.25 | 0.18 | 5.88 | 500.0 | 77.36 | -63.4 | -60.0 |
| 22Q1 (10) | 7.06 | -6.49 | 1457.69 | -2.07 | 55.86 | -117.89 | 0.12 | 112.12 | -69.23 | 0.95 | 17.28 | 11.76 | 4.99 | 74.48 | 439.46 | 0.05 | -70.59 | -28.57 | -2.32 | -125.24 | -213.51 | 0.32 | -71.53 | -36.27 | 3.46 | 21.4 | 13.82 | 2.28 | 21.93 | 8.06 | 0.89 | 3.49 | 23.61 | 0.17 | 30.77 | 750.0 | 211.38 | -19.93 | 1258.51 |
| 21Q4 (9) | 7.55 | 8.95 | 396.71 | -4.69 | -128.78 | -66.9 | -0.99 | 90.92 | -243.48 | 0.81 | 9.46 | 10.96 | 2.86 | -41.39 | 321.71 | 0.17 | 70.0 | 103.42 | -1.03 | 52.75 | 85.71 | 1.11 | 77.08 | 103.23 | 2.85 | -21.05 | 6.34 | 1.87 | -32.97 | 3.31 | 0.86 | 8.86 | 17.81 | 0.13 | 333.33 | 550.0 | 263.99 | 37.52 | 344.61 |
| 21Q3 (8) | 6.93 | 13.05 | -40.31 | -2.05 | 44.44 | 5.53 | -10.9 | -213.42 | -46.11 | 0.74 | -32.73 | 2.78 | 4.88 | 100.0 | -48.31 | 0.1 | 233.33 | -98.08 | -2.18 | -68.99 | -183.85 | 0.62 | 192.5 | -98.15 | 3.61 | 12.81 | -1.63 | 2.79 | 19.23 | 10.28 | 0.79 | -1.25 | 9.72 | 0.03 | 0.0 | 50.0 | 191.97 | -0.73 | -45.93 |
| 21Q2 (7) | 6.13 | 1278.85 | 147.63 | -3.69 | -288.42 | -30.39 | 9.61 | 2364.1 | 1286.42 | 1.1 | 29.41 | 7.84 | 2.44 | 265.99 | 115.54 | 0.03 | -57.14 | -70.0 | -1.29 | -74.32 | 29.89 | 0.21 | -56.78 | -71.18 | 3.2 | 5.26 | 10.34 | 2.34 | 10.9 | 15.27 | 0.8 | 11.11 | 23.08 | 0.03 | 50.0 | 50.0 | 193.38 | 1159.85 | 140.57 |
| 21Q1 (6) | -0.52 | -134.21 | -119.62 | -0.95 | 66.19 | -180.51 | 0.39 | -43.48 | 343.75 | 0.85 | 16.44 | -12.37 | -1.47 | -13.95 | -138.38 | 0.07 | 101.41 | 133.33 | -0.74 | 89.74 | 2.63 | 0.49 | 101.44 | 114.22 | 3.04 | 13.43 | 6.67 | 2.11 | 16.57 | 2.93 | 0.72 | -1.37 | -12.2 | 0.02 | 0.0 | 0.0 | -18.25 | -130.73 | -119.9 |
| 20Q4 (5) | 1.52 | -86.91 | -87.8 | -2.81 | -29.49 | -6.04 | 0.69 | 109.25 | -10.39 | 0.73 | 1.39 | -31.13 | -1.29 | -113.67 | -113.15 | -4.97 | -195.39 | -4.63 | -7.21 | -377.31 | -9.91 | -34.25 | -201.11 | 4.96 | 2.68 | -26.98 | 11.2 | 1.81 | -28.46 | 10.37 | 0.73 | 1.39 | 43.14 | 0.02 | 0.0 | 0.0 | 59.38 | -83.28 | -89.66 |
| 20Q3 (4) | 11.61 | 190.21 | 0.0 | -2.17 | 23.32 | 0.0 | -7.46 | -820.99 | 0.0 | 0.72 | -29.41 | 0.0 | 9.44 | 160.13 | 0.0 | 5.21 | 5110.0 | 0.0 | 2.6 | 241.3 | 0.0 | 33.88 | 4469.76 | 0.0 | 3.67 | 26.55 | 0.0 | 2.53 | 24.63 | 0.0 | 0.72 | 10.77 | 0.0 | 0.02 | 0.0 | 0.0 | 355.05 | 174.49 | 0.0 |
| 20Q2 (3) | -12.87 | -585.66 | 0.0 | -2.83 | -339.83 | 0.0 | -0.81 | -406.25 | 0.0 | 1.02 | 5.15 | 0.0 | -15.7 | -509.92 | 0.0 | 0.1 | 233.33 | 0.0 | -1.84 | -142.11 | 0.0 | 0.74 | 221.23 | 0.0 | 2.9 | 1.75 | 0.0 | 2.03 | -0.98 | 0.0 | 0.65 | -20.73 | 0.0 | 0.02 | 0.0 | 0.0 | -476.67 | -619.84 | 0.0 |
| 20Q1 (2) | 2.65 | -78.73 | 0.0 | 1.18 | 144.53 | 0.0 | -0.16 | -120.78 | 0.0 | 0.97 | -8.49 | 0.0 | 3.83 | -60.96 | 0.0 | 0.03 | 100.63 | 0.0 | -0.76 | 88.41 | 0.0 | 0.23 | 100.64 | 0.0 | 2.85 | 18.26 | 0.0 | 2.05 | 25.0 | 0.0 | 0.82 | 60.78 | 0.0 | 0.02 | 0.0 | 0.0 | 91.70 | -84.03 | 0.0 |
| 19Q4 (1) | 12.46 | 0.0 | 0.0 | -2.65 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 9.81 | 0.0 | 0.0 | -4.75 | 0.0 | 0.0 | -6.56 | 0.0 | 0.0 | -36.04 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 574.19 | 0.0 | 0.0 |
