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) | -3.16 | 0 | -12.24 | 0 | 13.75 | -43.6 | -1.34 | 0 | -15.4 | 0 | 10.2 | -64.63 | 0.04 | 0 | 19.36 | -45.81 | -0.67 | 0 | -6.27 | 0 | 7.46 | 12.35 | 0.01 | 0 | -263.33 | 0 |
| 2022 (9) | 6.92 | 73.87 | -28.39 | 0 | 24.38 | 0 | -1.74 | 0 | -21.47 | 0 | 28.84 | 250.85 | -0.02 | 0 | 35.72 | 340.73 | 10.62 | -49.02 | 5.56 | -55.48 | 6.64 | 7.27 | 0 | 0 | 56.72 | 166.22 |
| 2021 (8) | 3.98 | -87.46 | -3.87 | 0 | -27.59 | 0 | -0.22 | 0 | 0.11 | -99.46 | 8.22 | 85.14 | 0.06 | 0 | 8.11 | 19.63 | 20.83 | 95.4 | 12.49 | 143.0 | 6.19 | 3.86 | 0 | 0 | 21.31 | -92.55 |
| 2020 (7) | 31.75 | 0 | -11.37 | 0 | 4.62 | -7.04 | -1.4 | 0 | 20.38 | 0 | 4.44 | -51.1 | -2.32 | 0 | 6.78 | -50.99 | 10.66 | 15.62 | 5.14 | 43.18 | 5.96 | 23.65 | 0 | 0 | 286.04 | 0 |
| 2019 (6) | -0.26 | 0 | -7.77 | 0 | 4.97 | -74.87 | -0.68 | 0 | -8.03 | 0 | 9.08 | -50.95 | -1.62 | 0 | 13.82 | -55.24 | 9.22 | 21.0 | 3.59 | 12.89 | 4.82 | 61.74 | 0.01 | -92.86 | -3.09 | 0 |
| 2018 (5) | 13.03 | 0 | -21.42 | 0 | 19.78 | -38.17 | -0.96 | 0 | -8.39 | 0 | 18.51 | -34.71 | -0.16 | 0 | 30.89 | -53.79 | 7.62 | 7.78 | 3.18 | -27.56 | 2.98 | 21.14 | 0.14 | 100.0 | 206.83 | 0 |
| 2017 (4) | -6.68 | 0 | -29.5 | 0 | 31.99 | 3267.37 | -2.93 | 0 | -36.18 | 0 | 28.35 | 315.69 | -1.19 | 0 | 66.83 | 241.9 | 7.07 | 24.69 | 4.39 | -8.92 | 2.46 | 23.0 | 0.07 | 0.0 | -96.53 | 0 |
| 2016 (3) | 4.43 | -52.16 | -9.26 | 0 | 0.95 | 0 | -0.89 | 0 | -4.83 | 0 | 6.82 | 76.23 | -2.52 | 0 | 19.55 | 75.57 | 5.67 | -14.35 | 4.82 | -4.93 | 2.0 | -6.54 | 0.07 | 0.0 | 64.30 | -49.45 |
| 2015 (2) | 9.26 | 39.88 | -4.37 | 0 | -3.24 | 0 | -0.21 | 0 | 4.89 | -14.66 | 3.87 | 355.29 | 0 | 0 | 11.13 | 381.1 | 6.62 | 22.82 | 5.07 | 34.84 | 2.14 | -10.83 | 0.07 | 0.0 | 127.20 | 19.7 |
| 2014 (1) | 6.62 | 9.06 | -0.89 | 0 | 2.8 | 0 | -0.51 | 0 | 5.73 | 0 | 0.85 | -54.79 | 0 | 0 | 2.31 | -58.3 | 5.39 | 31.14 | 3.76 | 27.89 | 2.4 | 10.09 | 0.07 | -41.67 | 106.26 | -8.27 |
| 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) | 4.56 | -10.24 | 190.45 | -0.76 | 55.29 | 86.5 | -0.77 | 91.41 | -109.13 | 1.5 | -21.88 | 400.0 | 3.8 | 12.43 | 193.6 | 1.36 | -69.84 | -57.1 | -0.01 | 0.0 | 66.67 | 6.90 | -73.46 | -66.29 | 3.73 | 54.77 | 182.58 | 1.41 | 14.63 | 805.0 | 2.05 | 10.22 | 10.81 | 0 | 0 | 0 | 131.79 | -19.84 | 38.51 |
| 24Q2 (19) | 5.08 | 598.04 | 383.81 | -1.7 | 40.56 | 39.5 | -8.96 | -190.96 | -334.95 | 1.92 | 3940.0 | 2233.33 | 3.38 | 187.11 | 292.05 | 4.51 | 91.91 | 58.25 | -0.01 | -200.0 | -125.0 | 26.01 | 69.56 | 4.86 | 2.41 | 15.31 | 250.62 | 1.23 | 80.88 | 145.72 | 1.86 | 1.09 | -1.59 | 0 | 0 | 0 | 164.40 | 506.17 | 0 |
| 24Q1 (18) | -1.02 | -222.89 | 84.57 | -2.86 | -32.41 | -74.39 | 9.85 | 246.8 | -30.14 | -0.05 | 95.73 | 87.18 | -3.88 | -191.73 | 52.97 | 2.35 | 11.9 | 13.53 | 0.01 | -75.0 | 200.0 | 15.34 | -0.44 | -10.41 | 2.09 | 4080.0 | 575.0 | 0.68 | 135.6 | 145.95 | 1.84 | -1.08 | -1.08 | 0 | 0 | 0 | -40.48 | 0 | 97.67 |
| 23Q4 (17) | 0.83 | -47.13 | -53.89 | -2.16 | 61.63 | 79.64 | -6.71 | -179.6 | -806.32 | -1.17 | -490.0 | -875.0 | -1.33 | 67.24 | 84.9 | 2.1 | -33.75 | -79.13 | 0.04 | 233.33 | 33.33 | 15.41 | -24.76 | -77.99 | 0.05 | -96.21 | -94.12 | -1.91 | -855.0 | -76.85 | 1.86 | 0.54 | 37.78 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.57 | 49.52 | -58.9 | -5.63 | -100.36 | 10.21 | 8.43 | 509.22 | -7.16 | 0.3 | 433.33 | 220.0 | -4.06 | -130.68 | -65.71 | 3.17 | 11.23 | -51.6 | -0.03 | -175.0 | -400.0 | 20.48 | -17.44 | -39.1 | 1.32 | 182.5 | -34.33 | -0.2 | 92.57 | -117.54 | 1.85 | -2.12 | 0.0 | 0 | 0 | 0 | 95.15 | 0 | -25.52 |
| 23Q2 (15) | 1.05 | 115.89 | -81.93 | -2.81 | -71.34 | 62.43 | -2.06 | -114.61 | -120.34 | -0.09 | 76.92 | 57.14 | -1.76 | 78.67 | -5.39 | 2.85 | 37.68 | -67.01 | 0.04 | 500.0 | 300.0 | 24.80 | 44.87 | -19.62 | -1.6 | -263.64 | -129.41 | -2.69 | -81.76 | -166.42 | 1.89 | 1.61 | 5.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (14) | -6.61 | -467.22 | -46.56 | -1.64 | 84.54 | 59.31 | 14.1 | 1384.21 | 234.12 | -0.39 | -225.0 | 41.79 | -8.25 | 6.36 | 3.4 | 2.07 | -79.42 | -42.18 | -0.01 | -133.33 | 75.0 | 17.12 | -75.54 | -9.75 | -0.44 | -151.76 | -119.05 | -1.48 | -37.04 | -202.07 | 1.86 | 37.78 | 14.11 | 0 | 0 | 0 | -1739.47 | -360.92 | -1087.93 |
| 22Q4 (13) | 1.8 | -52.88 | -72.09 | -10.61 | -69.22 | -265.86 | 0.95 | -89.54 | 104.61 | -0.12 | 52.0 | 93.06 | -8.81 | -259.59 | -348.17 | 10.06 | 53.59 | 137.26 | 0.03 | 200.0 | -50.0 | 70.01 | 108.2 | 225.76 | 0.85 | -57.71 | -64.88 | -1.08 | -194.74 | -164.67 | 1.35 | -27.03 | -14.01 | 0 | 0 | 0 | 666.67 | 421.82 | 234.88 |
| 22Q3 (12) | 3.82 | -34.25 | 1810.0 | -6.27 | 16.18 | -440.52 | 9.08 | -10.37 | 199.78 | -0.25 | -19.05 | 60.32 | -2.45 | -46.71 | -155.21 | 6.55 | -24.19 | 292.22 | 0.01 | 150.0 | 0.0 | 33.62 | 8.97 | 274.5 | 2.01 | -63.05 | -2.9 | 1.14 | -71.85 | -19.15 | 1.85 | 2.78 | 20.13 | 0 | 0 | 0 | 127.76 | 28.64 | 1784.45 |
| 22Q2 (11) | 5.81 | 228.82 | -15.31 | -7.48 | -85.61 | -623.08 | 10.13 | 140.05 | 3265.62 | -0.21 | 68.66 | -110.94 | -1.67 | 80.44 | -120.14 | 8.64 | 141.34 | 554.55 | -0.02 | 50.0 | -300.0 | 30.86 | 62.65 | 800.23 | 5.44 | 135.5 | -47.18 | 4.05 | 179.31 | -26.63 | 1.8 | 10.43 | 16.88 | 0 | 0 | 0 | 99.32 | 167.83 | 2.21 |
| 22Q1 (10) | -4.51 | -169.92 | 52.73 | -4.03 | -38.97 | -222.4 | 4.22 | 120.49 | 73.66 | -0.67 | 61.27 | -404.55 | -8.54 | -340.56 | 20.85 | 3.58 | -15.57 | 261.62 | -0.04 | -166.67 | -100.0 | 18.97 | -11.72 | 371.04 | 2.31 | -4.55 | -61.75 | 1.45 | -13.17 | -62.72 | 1.63 | 3.82 | 5.84 | 0 | 0 | 0 | -146.43 | -173.55 | 16.66 |
| 21Q4 (9) | 6.45 | 3125.0 | -34.12 | -2.9 | -150.0 | 34.39 | -20.6 | -126.37 | -5958.82 | -1.73 | -174.6 | -205.49 | 3.55 | 469.79 | -33.89 | 4.24 | 153.89 | 250.41 | 0.06 | 500.0 | 400.0 | 21.49 | 139.35 | 152.02 | 2.42 | 16.91 | 26.04 | 1.67 | 18.44 | 20.14 | 1.57 | 1.95 | 9.03 | 0 | 0 | 0 | 199.07 | 2836.34 | -42.45 |
| 21Q3 (8) | 0.2 | -97.08 | -98.19 | -1.16 | -181.12 | 50.43 | -9.1 | -2743.75 | -626.01 | -0.63 | -132.81 | 68.81 | -0.96 | -111.58 | -111.06 | 1.67 | 26.52 | 16.78 | 0.01 | 0.0 | 101.3 | 8.98 | 161.94 | -14.11 | 2.07 | -79.9 | 22.49 | 1.41 | -74.46 | 101.43 | 1.54 | 0.0 | 1.99 | 0 | 0 | 0 | 6.78 | -93.02 | -98.64 |
| 21Q2 (7) | 6.86 | 171.91 | 483.24 | 1.43 | 214.4 | -75.84 | -0.32 | -113.17 | -147.76 | 1.92 | 772.73 | 176.49 | 8.29 | 176.83 | 100.73 | 1.32 | 33.33 | 4.76 | 0.01 | 150.0 | 100.64 | 3.43 | -14.9 | -58.95 | 10.3 | 70.53 | 313.65 | 5.52 | 41.9 | 441.18 | 1.54 | 0.0 | 1.32 | 0 | 0 | 0 | 97.17 | 155.31 | 237.88 |
| 21Q1 (6) | -9.54 | -197.45 | -172.99 | -1.25 | 71.72 | 88.5 | 2.43 | 814.71 | -4.71 | 0.22 | -86.59 | -85.23 | -10.79 | -300.93 | -590.45 | 0.99 | -18.18 | 80.0 | -0.02 | 0.0 | -200.0 | 4.03 | -52.77 | 65.28 | 6.04 | 214.58 | 32.46 | 3.89 | 179.86 | 91.63 | 1.54 | 6.94 | 2.67 | 0 | 0 | 0 | -175.69 | -150.79 | -147.45 |
| 20Q4 (5) | 9.79 | -11.16 | 1897.96 | -4.42 | -88.89 | -291.15 | -0.34 | -119.65 | -6.25 | 1.64 | 181.19 | 2242.86 | 5.37 | -38.13 | 939.06 | 1.21 | -15.38 | -6.92 | -0.02 | 97.4 | 0 | 8.53 | -18.43 | -5.15 | 1.92 | 13.61 | -7.69 | 1.39 | 98.57 | 80.52 | 1.44 | -4.64 | 0.0 | 0 | 0 | 0 | 345.94 | -30.62 | 1460.24 |
| 20Q3 (4) | 11.02 | 715.64 | 0.0 | -2.34 | -139.53 | 0.0 | 1.73 | 158.21 | 0.0 | -2.02 | 19.52 | 0.0 | 8.68 | 110.17 | 0.0 | 1.43 | 13.49 | 0.0 | -0.77 | 50.64 | 0.0 | 10.45 | 25.19 | 0.0 | 1.69 | -32.13 | 0.0 | 0.7 | -31.37 | 0.0 | 1.51 | -0.66 | 0.0 | 0 | 0 | 0.0 | 498.64 | 807.57 | 0.0 |
| 20Q2 (3) | -1.79 | -113.7 | 0.0 | 5.92 | 154.46 | 0.0 | 0.67 | -73.73 | 0.0 | -2.51 | -268.46 | 0.0 | 4.13 | 87.73 | 0.0 | 1.26 | 129.09 | 0.0 | -1.56 | -7900.0 | 0.0 | 8.35 | 242.65 | 0.0 | 2.49 | -45.39 | 0.0 | 1.02 | -49.75 | 0.0 | 1.52 | 1.33 | 0.0 | 0 | 0 | 0.0 | -70.47 | -119.03 | 0.0 |
| 20Q1 (2) | 13.07 | 2567.35 | 0.0 | -10.87 | -861.95 | 0.0 | 2.55 | 896.88 | 0.0 | 1.49 | 2028.57 | 0.0 | 2.2 | 443.75 | 0.0 | 0.55 | -57.69 | 0.0 | 0.02 | 0 | 0.0 | 2.44 | -72.89 | 0.0 | 4.56 | 119.23 | 0.0 | 2.03 | 163.64 | 0.0 | 1.5 | 4.17 | 0.0 | 0 | 0 | 0.0 | 370.25 | 1569.93 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | -1.13 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.99 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 22.17 | 0.0 | 0.0 |
