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) | -9.44 | 0 | -13.24 | 0 | -3.13 | 0 | 0.43 | 0 | -22.68 | 0 | 8.4 | 262.07 | -5.43 | 0 | 2.05 | 306.39 | -7.28 | 0 | -6.6 | 0 | 8.91 | 18.33 | 1.28 | 21.9 | -262.95 | 0 |
| 2022 (9) | -7.56 | 0 | -17.48 | 0 | 12.08 | -12.72 | -2.2 | 0 | -25.04 | 0 | 2.32 | -59.23 | -0.18 | 0 | 0.50 | -57.03 | -0.6 | 0 | -0.53 | 0 | 7.53 | 5.91 | 1.05 | 150.0 | -93.91 | 0 |
| 2021 (8) | 7.37 | -47.8 | -20.96 | 0 | 13.84 | 540.74 | 4.68 | 0 | -13.59 | 0 | 5.69 | 216.11 | 0.16 | 0 | 1.17 | 185.47 | 2.41 | -23.73 | 0.97 | -61.66 | 7.11 | -0.14 | 0.42 | 44.83 | 86.71 | -38.96 |
| 2020 (7) | 14.12 | 109.19 | -3.18 | 0 | 2.16 | 0 | -3.73 | 0 | 10.94 | 768.25 | 1.8 | -22.08 | -0.67 | 0 | 0.41 | -30.93 | 3.16 | 13.67 | 2.53 | 56.17 | 7.12 | 0.99 | 0.29 | 11.54 | 142.05 | 87.93 |
| 2019 (6) | 6.75 | 0 | -5.49 | 0 | -1.34 | 0 | 1.4 | 0 | 1.26 | 0 | 2.31 | 22.87 | 0 | 0 | 0.59 | 9.32 | 2.78 | 0 | 1.62 | 0 | 7.05 | 283.15 | 0.26 | 0.0 | 75.59 | 0 |
| 2018 (5) | -26.48 | 0 | -4.67 | 0 | 16.06 | 0 | -0.34 | 0 | -31.15 | 0 | 1.88 | -34.95 | -2.68 | 0 | 0.54 | -44.69 | -17.27 | 0 | -9.95 | 0 | 1.84 | 17.2 | 0.26 | 13.04 | 0.00 | 0 |
| 2017 (4) | 7.51 | -36.84 | -3.98 | 0 | -1.7 | 0 | 9.33 | 0 | 3.53 | -59.1 | 2.89 | 21.94 | -0.68 | 0 | 0.98 | 6.72 | -2.1 | 0 | 0.36 | -95.3 | 1.57 | 14.6 | 0.23 | 53.33 | 347.69 | 168.44 |
| 2016 (3) | 11.89 | 43.6 | -3.26 | 0 | -4.57 | 0 | -0.71 | 0 | 8.63 | 27.29 | 2.37 | 125.71 | -0.49 | 0 | 0.92 | 100.61 | 10.56 | 0.48 | 7.66 | -1.54 | 1.37 | 17.09 | 0.15 | 114.29 | 129.52 | 41.1 |
| 2015 (2) | 8.28 | -43.48 | -1.5 | 0 | 22.26 | 0 | 2.94 | 147.06 | 6.78 | -46.74 | 1.05 | -39.31 | -0.13 | 0 | 0.46 | -47.25 | 10.51 | 16.13 | 7.78 | 14.58 | 1.17 | 10.38 | 0.07 | -12.5 | 91.80 | -50.31 |
| 2014 (1) | 14.65 | 15.99 | -1.92 | 0 | -2.45 | 0 | 1.19 | -46.4 | 12.73 | 7.7 | 1.73 | 188.33 | 0.03 | 0 | 0.87 | 136.48 | 9.05 | 36.3 | 6.79 | 33.93 | 1.06 | 19.1 | 0.08 | 0.0 | 184.74 | -11.65 |
| 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) | 3.13 | -18.49 | 1020.59 | -0.93 | -150.0 | 55.07 | 3.79 | 164.24 | 136.8 | 3.07 | 1237.04 | 303.95 | 2.2 | -61.4 | 191.29 | 0.16 | -51.52 | -87.1 | -0.66 | -24.53 | -1000.0 | 0.19 | -51.5 | -85.1 | -0.96 | -174.29 | 12.73 | -1.71 | -62.86 | -10.32 | 2.02 | -3.35 | -6.91 | 0.28 | 0.0 | -12.5 | 530.51 | 82.36 | 1566.7 |
| 24Q2 (19) | 3.84 | 156.0 | -73.09 | 1.86 | 131.05 | 124.93 | -5.9 | -488.16 | 49.01 | -0.27 | -222.73 | 66.25 | 5.7 | 226.95 | -16.3 | 0.33 | -93.65 | -91.67 | -0.53 | -8.16 | 87.59 | 0.39 | -92.76 | -91.05 | -0.35 | -191.67 | 59.77 | -1.05 | -38.16 | -22.09 | 2.09 | -0.48 | -4.57 | 0.28 | -17.65 | -12.5 | 290.91 | 225.82 | -66.36 |
| 24Q1 (18) | 1.5 | 112.71 | 112.96 | -5.99 | -292.6 | 12.04 | 1.52 | -15.56 | -91.03 | 0.22 | -83.7 | 125.29 | -4.49 | 48.33 | 75.57 | 5.2 | 293.94 | 175.13 | -0.49 | -4800.0 | 54.63 | 5.39 | 400.08 | 190.9 | -0.12 | 95.12 | 83.1 | -0.76 | 74.5 | 37.19 | 2.1 | -7.49 | -8.3 | 0.34 | 6.25 | 9.68 | 89.29 | 0 | 110.73 |
| 23Q4 (17) | -11.8 | -3370.59 | -146.86 | 3.11 | 250.24 | 61.98 | 1.8 | 117.48 | -82.34 | 1.35 | 77.63 | -2.17 | -8.69 | -260.58 | -203.85 | 1.32 | 6.45 | 180.85 | -0.01 | 83.33 | -100.12 | 1.08 | -15.21 | 203.59 | -2.46 | -123.64 | -539.29 | -2.98 | -92.26 | -3825.0 | 2.27 | 4.61 | 21.39 | 0.32 | 0.0 | -3.03 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -0.34 | -102.38 | -114.53 | -2.07 | 72.25 | 79.98 | -10.3 | 10.98 | -280.7 | 0.76 | 195.0 | 189.41 | -2.41 | -135.39 | 69.88 | 1.24 | -68.69 | 110.17 | -0.06 | 98.59 | 97.96 | 1.27 | -70.87 | 116.61 | -1.1 | -26.44 | -307.55 | -1.55 | -80.23 | -474.07 | 2.17 | -0.91 | 14.81 | 0.32 | 0.0 | 18.52 | -36.17 | -104.18 | -129.21 |
| 23Q2 (15) | 14.27 | 223.34 | 2109.86 | -7.46 | -9.54 | -183.65 | -11.57 | -168.26 | -339.92 | -0.8 | 8.05 | 22.33 | 6.81 | 137.05 | 303.89 | 3.96 | 109.52 | 1700.0 | -4.27 | -295.37 | -2568.75 | 4.36 | 135.54 | 2117.28 | -0.87 | -22.54 | -3.57 | -0.86 | 28.93 | -4200.0 | 2.19 | -4.37 | 15.87 | 0.32 | 3.23 | 39.13 | 864.85 | 203.9 | 2658.0 |
| 23Q1 (14) | -11.57 | -142.05 | -161.76 | -6.81 | -454.69 | -5.75 | 16.95 | 66.34 | 1524.37 | -0.87 | -163.04 | 48.82 | -18.38 | -542.66 | -69.24 | 1.89 | 302.13 | 81.73 | -1.08 | -113.37 | 79.07 | 1.85 | 421.9 | 108.55 | -0.71 | -226.79 | -7200.0 | -1.21 | -1612.5 | -278.12 | 2.29 | 22.46 | 21.81 | 0.31 | -6.06 | 34.78 | -832.37 | -297.03 | -237.09 |
| 22Q4 (13) | -4.78 | -304.27 | 15.55 | 1.92 | 118.57 | 114.81 | 10.19 | 78.77 | -24.13 | 1.38 | 262.35 | -71.66 | -2.86 | 64.25 | 84.64 | 0.47 | -20.34 | -90.17 | 8.08 | 374.83 | 37.88 | 0.35 | -39.51 | -89.64 | 0.56 | 5.66 | 191.8 | 0.08 | 129.63 | 104.49 | 1.87 | -1.06 | 2.75 | 0.33 | 22.22 | 50.0 | -209.65 | -269.33 | 90.37 |
| 22Q3 (12) | 2.34 | 429.58 | 148.95 | -10.34 | -293.16 | -155.31 | 5.7 | 316.73 | 324.41 | -0.85 | 17.48 | -112.5 | -8.0 | -139.52 | 9.4 | 0.59 | 168.18 | 1080.0 | -2.94 | -1737.5 | 22.83 | 0.59 | 198.16 | 1238.88 | 0.53 | 163.1 | -14.52 | -0.27 | -1250.0 | -136.0 | 1.89 | 0.0 | 8.0 | 0.27 | 17.39 | 285.71 | 123.81 | 466.2 | 166.57 |
| 22Q2 (11) | -0.71 | 83.94 | -104.42 | -2.63 | 59.16 | 21.73 | -2.63 | -121.01 | -149.25 | -1.03 | 39.41 | -194.5 | -3.34 | 69.24 | -126.26 | 0.22 | -78.85 | -50.0 | -0.16 | 96.9 | 91.3 | 0.20 | -77.85 | -47.53 | -0.84 | -8500.0 | -185.71 | -0.02 | 93.75 | -103.17 | 1.89 | 0.53 | 8.62 | 0.23 | 0.0 | 283.33 | -33.81 | 86.31 | -105.11 |
| 22Q1 (10) | -4.42 | 21.91 | -355.49 | -6.44 | 50.31 | -973.33 | -1.19 | -108.86 | 50.21 | -1.7 | -134.91 | -93.18 | -10.86 | 41.68 | -1061.06 | 1.04 | -78.24 | 153.66 | -5.16 | -188.05 | -10220.0 | 0.89 | -74.08 | 148.91 | 0.01 | 101.64 | -99.3 | -0.32 | 82.02 | -123.36 | 1.88 | 3.3 | 5.03 | 0.23 | 4.55 | 283.33 | -246.93 | 88.66 | -559.6 |
| 21Q4 (9) | -5.66 | -18.41 | -242.21 | -12.96 | -220.0 | -3711.76 | 13.43 | 628.74 | 72.62 | 4.87 | 1317.5 | 623.66 | -18.62 | -110.87 | -611.54 | 4.78 | 9460.0 | 1670.37 | 5.86 | 253.81 | 5227.27 | 3.43 | 7721.01 | 1497.36 | -0.61 | -198.39 | -189.71 | -1.78 | -337.33 | -713.79 | 1.82 | 4.0 | 1.68 | 0.22 | 214.29 | 214.29 | -2176.92 | -1070.44 | -1275.98 |
| 21Q3 (8) | -4.78 | -129.73 | 30.32 | -4.05 | -20.54 | -425.97 | -2.54 | -147.57 | -1204.35 | -0.4 | -136.7 | 84.85 | -8.83 | -169.42 | -15.73 | 0.05 | -88.64 | -90.57 | -3.81 | -107.07 | -7720.0 | 0.04 | -88.32 | -91.47 | 0.62 | -36.73 | 51.22 | 0.75 | 19.05 | 10.29 | 1.75 | 0.57 | -2.78 | 0.07 | 16.67 | 0.0 | -185.99 | -128.11 | 30.86 |
| 21Q2 (7) | 16.08 | 829.48 | 114.11 | -3.36 | -460.0 | -131.72 | 5.34 | 323.43 | 239.06 | 1.09 | 223.86 | 573.91 | 12.72 | 1025.66 | 109.9 | 0.44 | 7.32 | -38.89 | -1.84 | -3580.0 | -170.59 | 0.38 | 5.1 | -46.38 | 0.98 | -30.99 | 58.06 | 0.63 | -54.01 | 18.87 | 1.74 | -2.79 | -2.25 | 0.06 | 0.0 | -14.29 | 661.73 | 1131.66 | 109.71 |
| 21Q1 (6) | 1.73 | -56.53 | -81.77 | -0.6 | -76.47 | 1.64 | -2.39 | -130.72 | -19.5 | -0.88 | 5.38 | -1357.14 | 1.13 | -68.96 | -87.27 | 0.41 | 51.85 | 46.43 | -0.05 | -145.45 | 37.5 | 0.36 | 66.31 | 36.11 | 1.42 | 108.82 | -2.07 | 1.37 | 372.41 | 33.01 | 1.79 | 0.0 | 2.29 | 0.06 | -14.29 | -14.29 | 53.73 | -70.98 | -83.87 |
| 20Q4 (5) | 3.98 | 158.02 | -19.6 | -0.34 | 55.84 | -128.81 | 7.78 | 3282.61 | 1567.92 | -0.93 | 64.77 | -338.46 | 3.64 | 147.71 | -40.62 | 0.27 | -49.06 | -61.97 | 0.11 | 120.0 | -71.05 | 0.21 | -58.25 | -65.55 | 0.68 | 65.85 | 30.77 | 0.29 | -57.35 | -14.71 | 1.79 | -0.56 | 2.29 | 0.07 | 0.0 | 16.67 | 185.12 | 168.81 | -19.6 |
| 20Q3 (4) | -6.86 | -191.34 | 0.0 | -0.77 | 46.9 | 0.0 | 0.23 | 105.99 | 0.0 | -2.64 | -1047.83 | 0.0 | -7.63 | -225.91 | 0.0 | 0.53 | -26.39 | 0.0 | 0.05 | 107.35 | 0.0 | 0.51 | -26.52 | 0.0 | 0.41 | -33.87 | 0.0 | 0.68 | 28.3 | 0.0 | 1.8 | 1.12 | 0.0 | 0.07 | 0.0 | 0.0 | -269.02 | -185.26 | 0.0 |
| 20Q2 (3) | 7.51 | -20.86 | 0.0 | -1.45 | -137.7 | 0.0 | -3.84 | -92.0 | 0.0 | -0.23 | -428.57 | 0.0 | 6.06 | -31.76 | 0.0 | 0.72 | 157.14 | 0.0 | -0.68 | -750.0 | 0.0 | 0.70 | 166.79 | 0.0 | 0.62 | -57.24 | 0.0 | 0.53 | -48.54 | 0.0 | 1.78 | 1.71 | 0.0 | 0.07 | 0.0 | 0.0 | 315.55 | -5.24 | 0.0 |
| 20Q1 (2) | 9.49 | 91.72 | 0.0 | -0.61 | -151.69 | 0.0 | -2.0 | -277.36 | 0.0 | 0.07 | -82.05 | 0.0 | 8.88 | 44.86 | 0.0 | 0.28 | -60.56 | 0.0 | -0.08 | -121.05 | 0.0 | 0.26 | -57.9 | 0.0 | 1.45 | 178.85 | 0.0 | 1.03 | 202.94 | 0.0 | 1.75 | 0.0 | 0.0 | 0.07 | 16.67 | 0.0 | 332.98 | 44.63 | 0.0 |
| 19Q4 (1) | 4.95 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 6.13 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 230.23 | 0.0 | 0.0 |
