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) | 22.87 | -52.44 | -17.4 | 0 | 8.93 | 0 | -0.19 | 0 | 5.47 | -81.98 | 15.26 | 0.33 | -2.09 | 0 | 8.06 | 16.45 | 16.35 | -2.56 | 10.94 | -25.68 | 9.36 | -10.0 | 0.05 | -16.67 | 112.38 | -41.16 |
| 2022 (9) | 48.09 | 217.01 | -17.73 | 0 | -22.46 | 0 | -0.83 | 0 | 30.36 | 78.8 | 15.21 | 44.44 | -2.45 | 0 | 6.92 | 80.74 | 16.78 | -23.38 | 14.72 | -34.84 | 10.4 | -9.96 | 0.06 | 20.0 | 190.98 | 330.44 |
| 2021 (8) | 15.17 | -26.68 | 1.81 | 0 | -28.57 | 0 | 0.39 | -84.77 | 16.98 | -8.81 | 10.53 | 26.26 | -2.54 | 0 | 3.83 | 4.9 | 21.9 | 32.17 | 22.59 | 17.72 | 11.55 | -5.87 | 0.05 | 25.0 | 44.37 | -32.45 |
| 2020 (7) | 20.69 | 12.69 | -2.07 | 0 | -4.01 | 0 | 2.56 | 0 | 18.62 | 70.51 | 8.34 | -61.64 | -0.71 | 0 | 3.65 | -63.56 | 16.57 | 17.19 | 19.19 | 79.35 | 12.27 | 5.14 | 0.04 | -33.33 | 65.68 | -19.76 |
| 2019 (6) | 18.36 | 20.31 | -7.44 | 0 | 5.2 | 0 | -0.07 | 0 | 10.92 | 84.77 | 21.74 | 148.17 | 10.25 | 0 | 10.02 | 163.68 | 14.14 | -8.77 | 10.7 | -0.28 | 11.67 | 0.86 | 0.06 | 0.0 | 81.85 | 19.94 |
| 2018 (5) | 15.26 | -30.26 | -9.35 | 0 | -3.94 | 0 | 0.34 | -87.64 | 5.91 | -59.21 | 8.76 | 12.89 | -0.86 | 0 | 3.80 | 10.2 | 15.5 | 37.78 | 10.73 | 54.17 | 11.57 | -6.32 | 0.06 | -14.29 | 68.25 | -39.55 |
| 2017 (4) | 21.88 | 15.34 | -7.39 | 0 | -20.52 | 0 | 2.75 | 0 | 14.49 | -7.88 | 7.76 | 5.29 | 0.08 | -76.47 | 3.45 | 1.96 | 11.25 | 2.55 | 6.96 | -14.39 | 12.35 | -9.79 | 0.07 | 0.0 | 112.90 | 30.28 |
| 2016 (3) | 18.97 | -42.96 | -3.24 | 0 | -17.98 | 0 | -0.44 | 0 | 15.73 | -40.17 | 7.37 | 13.91 | 0.34 | 0 | 3.38 | 17.32 | 10.97 | -29.32 | 8.13 | -25.34 | 13.69 | -8.67 | 0.07 | 0.0 | 86.66 | -32.39 |
| 2015 (2) | 33.26 | 33.2 | -6.97 | 0 | -31.66 | 0 | -0.67 | 0 | 26.29 | 70.94 | 6.47 | -39.59 | -0.02 | 0 | 2.88 | -35.77 | 15.52 | -33.73 | 10.89 | -31.03 | 14.99 | 5.64 | 0.07 | -12.5 | 128.17 | 54.3 |
| 2014 (1) | 24.97 | -24.88 | -9.59 | 0 | -14.81 | 0 | -0.02 | 0 | 15.38 | -6.11 | 10.71 | -50.39 | -0.32 | 0 | 4.49 | -56.49 | 23.42 | 30.62 | 15.79 | 37.3 | 14.19 | 4.65 | 0.08 | 0.0 | 83.07 | -37.17 |
| 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) | 6.1 | 6877.78 | 46.99 | -2.02 | 32.21 | 47.67 | -2.92 | -20.66 | -292.11 | -0.01 | 98.39 | -101.69 | 4.08 | 232.9 | 1306.9 | 1.63 | -39.18 | -16.41 | -0.4 | -122.22 | 78.49 | 3.51 | -37.86 | -7.16 | 2.67 | -6.64 | -47.75 | 2.0 | -6.98 | -32.89 | 2.45 | -3.92 | 9.87 | 0.01 | 0.0 | 0.0 | 136.77 | 7257.7 | 72.04 |
| 24Q2 (19) | -0.09 | -101.41 | 83.33 | -2.98 | 8.59 | 57.73 | -2.42 | 64.15 | -196.41 | -0.62 | -169.57 | -1.64 | -3.07 | -198.71 | 59.55 | 2.68 | -1.11 | -51.09 | -0.18 | 43.75 | 88.75 | 5.64 | -13.06 | -47.89 | 2.86 | 177.67 | -27.04 | 2.15 | 95.45 | -22.94 | 2.55 | -0.39 | 8.51 | 0.01 | 0.0 | 0.0 | -1.91 | -101.1 | 81.78 |
| 24Q1 (18) | 6.37 | -46.78 | -12.62 | -3.26 | -124.83 | 35.19 | -6.75 | -193.49 | -189.7 | -0.23 | 28.12 | -243.75 | 3.11 | -70.44 | 37.61 | 2.71 | -32.42 | -29.24 | -0.32 | -111.81 | 76.12 | 6.49 | -31.01 | -24.5 | 1.03 | -77.31 | -62.95 | 1.1 | -68.57 | -34.13 | 2.56 | 9.87 | 4.92 | 0.01 | 0.0 | 0.0 | 173.57 | -15.32 | -1.91 |
| 23Q4 (17) | 11.97 | 188.43 | 11.25 | -1.45 | 62.44 | 67.63 | 7.22 | 375.0 | 182.51 | -0.32 | -154.24 | 21.95 | 10.52 | 3527.59 | 67.52 | 4.01 | 105.64 | 61.69 | 2.71 | 245.7 | 238.27 | 9.41 | 149.08 | 76.68 | 4.54 | -11.15 | 8.87 | 3.5 | 17.45 | 2.94 | 2.33 | 4.48 | -5.67 | 0.01 | 0.0 | 0.0 | 204.97 | 157.81 | 12.01 |
| 23Q3 (16) | 4.15 | 868.52 | -82.61 | -3.86 | 45.25 | -2.66 | 1.52 | -39.44 | 122.06 | 0.59 | 196.72 | 210.53 | 0.29 | 103.82 | -98.56 | 1.95 | -64.42 | -48.55 | -1.86 | -16.25 | -9400.0 | 3.78 | -65.12 | -57.49 | 5.11 | 30.36 | 95.79 | 2.98 | 6.81 | -2.61 | 2.23 | -5.11 | -14.23 | 0.01 | 0.0 | 0.0 | 79.50 | 858.21 | -81.11 |
| 23Q2 (15) | -0.54 | -107.41 | -106.8 | -7.05 | -40.16 | -69.47 | 2.51 | 207.73 | 146.48 | -0.61 | -481.25 | -421.05 | -7.59 | -435.84 | -300.79 | 5.48 | 43.08 | 60.23 | -1.6 | -19.4 | -220.0 | 10.83 | 25.97 | 93.87 | 3.92 | 41.01 | -9.89 | 2.79 | 67.07 | -17.21 | 2.35 | -3.69 | -9.27 | 0.01 | 0.0 | 0.0 | -10.49 | -105.93 | -107.88 |
| 23Q1 (14) | 7.29 | -32.25 | 31.83 | -5.03 | -12.28 | 5.45 | -2.33 | 73.37 | -64.08 | 0.16 | 139.02 | 119.75 | 2.26 | -64.01 | 976.19 | 3.83 | 54.44 | -30.62 | -1.34 | 31.63 | 0 | 8.60 | 61.44 | 8.05 | 2.78 | -33.33 | -50.8 | 1.67 | -50.88 | -65.85 | 2.44 | -1.21 | -11.27 | 0.01 | 0.0 | 0.0 | 176.94 | -3.31 | 144.77 |
| 22Q4 (13) | 10.76 | -54.9 | 8.91 | -4.48 | -19.15 | -173.44 | -8.75 | -27.0 | -22.04 | -0.41 | -315.79 | -246.43 | 6.28 | -68.76 | -60.7 | 2.48 | -34.56 | -22.5 | -1.96 | -9900.0 | -97.98 | 5.33 | -40.07 | 19.55 | 4.17 | 59.77 | -6.08 | 3.4 | 11.11 | -64.77 | 2.47 | -5.0 | -10.83 | 0.01 | 0.0 | 0.0 | 182.99 | -56.51 | 130.22 |
| 22Q3 (12) | 23.86 | 200.5 | 667.2 | -3.76 | 9.62 | 5.05 | -6.89 | -27.59 | 30.89 | 0.19 | 0.0 | 141.3 | 20.1 | 431.75 | 2464.71 | 3.79 | 10.82 | 21.86 | 0.02 | 104.0 | 102.25 | 8.89 | 59.08 | 111.61 | 2.61 | -40.0 | -59.47 | 3.06 | -9.2 | -29.33 | 2.6 | 0.39 | -9.09 | 0.01 | 0.0 | 0.0 | 420.81 | 216.4 | 874.23 |
| 22Q2 (11) | 7.94 | 43.58 | 167.34 | -4.16 | 21.8 | -77.02 | -5.4 | -280.28 | 56.77 | 0.19 | 123.46 | -82.41 | 3.78 | 1700.0 | 509.68 | 3.42 | -38.04 | 41.91 | -0.5 | 0 | -484.62 | 5.59 | -29.79 | 56.14 | 4.35 | -23.01 | -33.08 | 3.37 | -31.08 | -31.78 | 2.59 | -5.82 | -11.0 | 0.01 | 0.0 | 0.0 | 133.00 | 83.99 | 251.98 |
| 22Q1 (10) | 5.53 | -44.03 | 800.0 | -5.32 | -187.21 | -364.68 | -1.42 | 80.2 | -233.96 | -0.81 | -389.29 | -58.82 | 0.21 | -98.69 | -82.79 | 5.52 | 72.5 | 204.97 | 0 | 100.0 | 100.0 | 7.96 | 78.62 | 171.69 | 5.65 | 27.25 | 24.72 | 4.89 | -49.33 | 32.88 | 2.75 | -0.72 | -8.33 | 0.01 | 0.0 | 0.0 | 72.29 | -9.06 | 712.16 |
| 21Q4 (9) | 9.88 | 217.68 | -16.48 | 6.1 | 254.04 | 288.54 | -7.17 | 28.08 | -144.71 | 0.28 | 160.87 | -60.56 | 15.98 | 1980.0 | 19.25 | 3.2 | 2.89 | 107.79 | -0.99 | -11.24 | -153.85 | 4.46 | 6.07 | 74.09 | 4.44 | -31.06 | -25.25 | 9.65 | 122.86 | 216.39 | 2.77 | -3.15 | -8.28 | 0.01 | 0.0 | 0.0 | 79.49 | 84.02 | -59.15 |
| 21Q3 (8) | 3.11 | 4.71 | -67.12 | -3.96 | -68.51 | 37.74 | -9.97 | 20.18 | -444.98 | -0.46 | -142.59 | -138.98 | -0.85 | -237.1 | -127.42 | 3.11 | 29.05 | 46.7 | -0.89 | -784.62 | -4550.0 | 4.20 | 17.39 | 22.05 | 6.44 | -0.92 | 14.18 | 4.33 | -12.35 | 11.6 | 2.86 | -1.72 | -2.39 | 0.01 | 0.0 | 0.0 | 43.19 | 14.31 | -68.86 |
| 21Q2 (7) | 2.97 | 475.95 | 298.0 | -2.35 | -216.92 | 65.44 | -12.49 | -1278.3 | -1349.0 | 1.08 | 311.76 | 13.68 | 0.62 | -49.18 | 107.47 | 2.41 | 33.15 | 56.49 | 0.13 | 116.46 | 131.71 | 3.58 | 22.16 | 36.49 | 6.5 | 43.49 | 43.81 | 4.94 | 34.24 | 46.59 | 2.91 | -3.0 | -11.82 | 0.01 | 0.0 | 0.0 | 37.79 | 419.99 | 268.27 |
| 21Q1 (6) | -0.79 | -106.68 | -187.78 | 2.01 | 28.03 | -78.86 | 1.06 | 136.18 | 121.33 | -0.51 | -171.83 | -88.89 | 1.22 | -90.9 | -88.28 | 1.81 | 17.53 | -42.54 | -0.79 | -102.56 | -1228.57 | 2.93 | 14.45 | -55.4 | 4.53 | -23.74 | 863.83 | 3.68 | 20.66 | -58.61 | 3.0 | -0.66 | -0.66 | 0.01 | 0.0 | 0.0 | -11.81 | -106.07 | -256.4 |
| 20Q4 (5) | 11.83 | 25.05 | 28.31 | 1.57 | 124.69 | 138.11 | -2.93 | -201.38 | -231.39 | 0.71 | -39.83 | 57.78 | 13.4 | 332.26 | 162.75 | 1.54 | -27.36 | -78.79 | -0.39 | -2050.0 | -30.0 | 2.56 | -25.63 | -81.63 | 5.94 | 5.32 | 85.62 | 3.05 | -21.39 | 68.51 | 3.02 | 3.07 | -0.33 | 0.01 | 0.0 | 0.0 | 194.57 | 40.27 | 2.35 |
| 20Q3 (4) | 9.46 | 730.67 | 0.0 | -6.36 | 6.47 | 0.0 | 2.89 | 189.0 | 0.0 | 1.18 | 24.21 | 0.0 | 3.1 | 137.35 | 0.0 | 2.12 | 37.66 | 0.0 | 0.02 | 104.88 | 0.0 | 3.44 | 31.27 | 0.0 | 5.64 | 24.78 | 0.0 | 3.88 | 15.13 | 0.0 | 2.93 | -11.21 | 0.0 | 0.01 | 0.0 | 0.0 | 138.71 | 717.72 | 0.0 |
| 20Q2 (3) | -1.5 | -266.67 | 0.0 | -6.8 | -171.5 | 0.0 | 1.0 | 120.12 | 0.0 | 0.95 | 451.85 | 0.0 | -8.3 | -179.73 | 0.0 | 1.54 | -51.11 | 0.0 | -0.41 | -685.71 | 0.0 | 2.62 | -60.08 | 0.0 | 4.52 | 861.7 | 0.0 | 3.37 | -62.09 | 0.0 | 3.3 | 9.27 | 0.0 | 0.01 | 0.0 | 0.0 | -22.46 | -397.41 | 0.0 |
| 20Q1 (2) | 0.9 | -90.24 | 0.0 | 9.51 | 330.83 | 0.0 | -4.97 | -322.87 | 0.0 | -0.27 | -160.0 | 0.0 | 10.41 | 104.12 | 0.0 | 3.15 | -56.61 | 0.0 | 0.07 | 123.33 | 0.0 | 6.57 | -52.85 | 0.0 | 0.47 | -85.31 | 0.0 | 8.89 | 391.16 | 0.0 | 3.02 | -0.33 | 0.0 | 0.01 | 0.0 | 0.0 | 7.55 | -96.03 | 0.0 |
| 19Q4 (1) | 9.22 | 0.0 | 0.0 | -4.12 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 5.1 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 13.93 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 190.10 | 0.0 | 0.0 |
