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) | 36.63 | -31.3 | -13.57 | 0 | -40.73 | 0 | 2.54 | 32.98 | 23.06 | 2.63 | 13.13 | -50.58 | -0.43 | 0 | 1.20 | -53.21 | 43.85 | 2.33 | 36.28 | 5.62 | 11.68 | 11.45 | 0.4 | -33.33 | 75.74 | -35.46 |
| 2022 (9) | 53.32 | -6.8 | -30.85 | 0 | -30.07 | 0 | 1.91 | 81.9 | 22.47 | -59.61 | 26.57 | 343.57 | 0 | 0 | 2.57 | 279.08 | 42.85 | 6.01 | 34.35 | 4.73 | 10.48 | 18.02 | 0.6 | -3.23 | 117.37 | -13.22 |
| 2021 (8) | 57.21 | 53.54 | -1.58 | 0 | -18.13 | 0 | 1.05 | -10.26 | 55.63 | 97.69 | 5.99 | -24.18 | 0 | 0 | 0.68 | -42.36 | 40.42 | 82.15 | 32.8 | 68.81 | 8.88 | 18.56 | 0.62 | -6.06 | 135.25 | 0.11 |
| 2020 (7) | 37.26 | 31.38 | -9.12 | 0 | -15.71 | 0 | 1.17 | 185.37 | 28.14 | 15.47 | 7.9 | 203.85 | 0 | 0 | 1.18 | 134.36 | 22.19 | 34.0 | 19.43 | 39.38 | 7.49 | 21.99 | 0.66 | 11.86 | 135.10 | -1.53 |
| 2019 (6) | 28.36 | 35.95 | -3.99 | 0 | -15.49 | 0 | 0.41 | 0 | 24.37 | 73.82 | 2.6 | -61.76 | 0 | 0 | 0.50 | -69.0 | 16.56 | 16.46 | 13.94 | -3.86 | 6.14 | 129.96 | 0.59 | 11.32 | 137.20 | 16.42 |
| 2018 (5) | 20.86 | 48.15 | -6.84 | 0 | -11.78 | 0 | -0.16 | 0 | 14.02 | 30.18 | 6.8 | -47.93 | 0 | 0 | 1.62 | -58.81 | 14.22 | 2.38 | 14.5 | 14.17 | 2.67 | 151.89 | 0.53 | 165.0 | 117.85 | 16.85 |
| 2017 (4) | 14.08 | 16.75 | -3.31 | 0 | -11.21 | 0 | 0.05 | 0 | 10.77 | 78.31 | 13.06 | 56.22 | 0 | 0 | 3.93 | 31.98 | 13.89 | 9.37 | 12.7 | 7.35 | 1.06 | 20.45 | 0.2 | 53.85 | 100.86 | 7.38 |
| 2016 (3) | 12.06 | 6.73 | -6.02 | 0 | -9.87 | 0 | -0.68 | 0 | 6.04 | -77.59 | 8.36 | 1366.67 | 0 | 0 | 2.98 | 1239.17 | 12.7 | 19.92 | 11.83 | 11.5 | 0.88 | -23.48 | 0.13 | -23.53 | 93.93 | -0.84 |
| 2015 (2) | 11.3 | -36.77 | 15.65 | 0 | -15.25 | 0 | 1.68 | 0 | 26.95 | 0 | 0.57 | -96.96 | 0 | 0 | 0.22 | -97.16 | 10.59 | -25.79 | 10.61 | -9.32 | 1.15 | -10.85 | 0.17 | 13.33 | 94.72 | -30.35 |
| 2014 (1) | 17.87 | 14.62 | -50.78 | 0 | 29.25 | 0 | -1.54 | 0 | -32.91 | 0 | 18.72 | 291.63 | 0 | 0 | 7.83 | 236.67 | 14.27 | 52.62 | 11.7 | 108.19 | 1.29 | -19.88 | 0.15 | 7.14 | 136.00 | -35.71 |
| 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) | 2.1 | -85.14 | 275.0 | -6.81 | -37.02 | -108.26 | -38.02 | -1511.02 | -1839.8 | 1.54 | -9.41 | 36.28 | -4.71 | -151.42 | -5.37 | 4.64 | 31.82 | 41.9 | 0 | 100.0 | 0 | 1.82 | 37.51 | 39.24 | 8.23 | -10.93 | -9.86 | 6.66 | -13.28 | -11.2 | 3.23 | -1.82 | 8.39 | 0.08 | 14.29 | -11.11 | 21.06 | -83.54 | 285.53 |
| 24Q2 (19) | 14.13 | 9.62 | 2.84 | -4.97 | -20.63 | -133.33 | -2.36 | -3.06 | 93.17 | 1.7 | 440.0 | 608.33 | 9.16 | 4.45 | -21.1 | 3.52 | -16.98 | 51.07 | -0.28 | 0 | 34.88 | 1.32 | -16.29 | 48.55 | 9.24 | -17.28 | -7.69 | 7.68 | -15.51 | -8.9 | 3.29 | -0.6 | 18.35 | 0.07 | 0.0 | -41.67 | 127.99 | 23.82 | 5.54 |
| 24Q1 (18) | 12.89 | -48.56 | 1428.87 | -4.12 | 27.59 | -66.8 | -2.29 | 0.0 | -19.27 | -0.5 | -132.89 | -42.86 | 8.77 | -54.72 | 354.94 | 4.24 | -18.46 | 82.76 | 0 | 0 | 0 | 1.58 | -0.39 | 70.8 | 11.17 | -19.0 | 2.29 | 9.09 | -20.75 | 2.36 | 3.31 | 4.09 | 21.25 | 0.07 | -12.5 | -36.36 | 103.37 | -39.24 | 1348.94 |
| 23Q4 (17) | 25.06 | 2188.33 | -23.2 | -5.69 | -74.01 | -321.48 | -2.29 | -16.84 | -34.71 | 1.52 | 34.51 | -9.52 | 19.37 | 533.33 | -38.08 | 5.2 | 59.02 | 82.46 | 0 | 0 | 0 | 1.58 | 21.44 | 76.72 | 13.79 | 51.04 | 2.22 | 11.47 | 52.93 | 12.34 | 3.18 | 6.71 | 25.2 | 0.08 | -11.11 | -42.86 | 170.13 | 1598.55 | -32.79 |
| 23Q3 (16) | -1.2 | -108.73 | 83.1 | -3.27 | -53.52 | 2.68 | -1.96 | 94.33 | 92.25 | 1.13 | 370.83 | 266.18 | -4.47 | -138.5 | 57.27 | 3.27 | 40.34 | 13.54 | 0 | 100.0 | 0 | 1.30 | 46.71 | 6.67 | 9.13 | -8.79 | 3.99 | 7.5 | -11.03 | -0.79 | 2.98 | 7.19 | 12.88 | 0.09 | -25.0 | -47.06 | -11.35 | -109.36 | 83.42 |
| 23Q2 (15) | 13.74 | 1516.49 | -41.08 | -2.13 | 13.77 | 88.92 | -34.56 | -1700.0 | -2087.34 | 0.24 | 168.57 | 177.42 | 11.61 | 437.5 | 183.86 | 2.33 | 0.43 | -84.14 | -0.43 | 0 | 0 | 0.89 | -3.75 | -84.79 | 10.01 | -8.33 | -1.77 | 8.43 | -5.07 | 1.32 | 2.78 | 1.83 | -1.07 | 0.12 | 9.09 | -14.29 | 121.27 | 1565.25 | -41.39 |
| 23Q1 (14) | -0.97 | -102.97 | -121.7 | -2.47 | -82.96 | 64.31 | -1.92 | -12.94 | -28.86 | -0.35 | -120.83 | -128.69 | -3.44 | -111.0 | -40.41 | 2.32 | -18.6 | -62.28 | 0 | 0 | 0 | 0.92 | 3.06 | -65.55 | 10.92 | -19.05 | 5.1 | 8.88 | -13.03 | 7.51 | 2.73 | 7.48 | 9.64 | 0.11 | -21.43 | -26.67 | -8.28 | -103.27 | -120.18 |
| 22Q4 (13) | 32.63 | 559.58 | 46.26 | -1.35 | 59.82 | 52.96 | -1.7 | 93.28 | -203.57 | 1.68 | 347.06 | 43.59 | 31.28 | 399.04 | 60.91 | 2.85 | -1.04 | 3.26 | 0 | 0 | 0 | 0.90 | -26.7 | -12.76 | 13.49 | 53.64 | 18.75 | 10.21 | 35.05 | 11.46 | 2.54 | -3.79 | 9.01 | 0.14 | -17.65 | -12.5 | 253.14 | 469.73 | 32.19 |
| 22Q3 (12) | -7.1 | -130.45 | 38.42 | -3.36 | 82.53 | -52.73 | -25.3 | -1501.27 | -66.01 | -0.68 | -119.35 | -179.07 | -10.46 | -355.75 | 23.82 | 2.88 | -80.39 | 31.51 | 0 | 0 | 0 | 1.22 | -79.08 | 16.71 | 8.78 | -13.84 | -8.35 | 7.56 | -9.13 | 8.31 | 2.64 | -6.05 | 17.86 | 0.17 | 21.43 | 6.25 | -68.47 | -133.09 | 44.3 |
| 22Q2 (11) | 23.32 | 421.7 | -43.02 | -19.23 | -177.89 | -4173.33 | -1.58 | -6.04 | -32.77 | -0.31 | -125.41 | 31.11 | 4.09 | 266.94 | -89.9 | 14.69 | 138.86 | 5146.43 | 0 | 0 | 0 | 5.84 | 117.95 | 4545.36 | 10.19 | -1.92 | -7.53 | 8.32 | 0.73 | -5.99 | 2.81 | 12.85 | 29.49 | 0.14 | -6.67 | -12.5 | 206.92 | 404.57 | -43.48 |
| 22Q1 (10) | 4.47 | -79.96 | -18.73 | -6.92 | -141.11 | -276.08 | -1.49 | -166.07 | -30.7 | 1.22 | 4.27 | 330.19 | -2.45 | -112.6 | -125.98 | 6.15 | 122.83 | 709.21 | 0 | 0 | 0 | 2.68 | 161.03 | 547.77 | 10.39 | -8.54 | 22.81 | 8.26 | -9.83 | 5.9 | 2.49 | 6.87 | 16.36 | 0.15 | -6.25 | 7.14 | 41.01 | -78.59 | -24.84 |
| 21Q4 (9) | 22.31 | 293.5 | 26.12 | -2.87 | -30.45 | -31.05 | -0.56 | 96.33 | 48.15 | 1.17 | 36.05 | 254.55 | 19.44 | 241.59 | 25.42 | 2.76 | 26.03 | 146.43 | 0 | 0 | 0 | 1.03 | -1.94 | 89.61 | 11.36 | 18.58 | 53.93 | 9.16 | 31.23 | 49.67 | 2.33 | 4.02 | 12.56 | 0.16 | 0.0 | -11.11 | 191.50 | 255.79 | -9.39 |
| 21Q3 (8) | -11.53 | -128.17 | -1306.1 | -2.2 | -388.89 | -578.26 | -15.24 | -1180.67 | -1487.5 | 0.86 | 291.11 | 32.31 | -13.73 | -133.92 | -3713.89 | 2.19 | 682.14 | 1116.67 | 0 | 0 | 0 | 1.05 | 732.68 | 806.84 | 9.58 | -13.07 | 109.17 | 6.98 | -21.13 | 66.19 | 2.24 | 3.23 | 21.08 | 0.16 | 0.0 | -5.88 | -122.92 | -133.58 | -832.4 |
| 21Q2 (7) | 40.93 | 644.18 | 258.72 | -0.45 | -111.45 | 90.76 | -1.19 | -4.39 | 90.69 | -0.45 | 15.09 | -138.14 | 40.48 | 329.27 | 518.96 | 0.28 | -63.16 | -94.06 | 0 | 0 | 0 | 0.13 | -69.61 | -95.77 | 11.02 | 30.26 | 139.05 | 8.85 | 13.46 | 88.3 | 2.17 | 1.4 | 21.23 | 0.16 | 14.29 | -11.11 | 366.10 | 570.96 | 114.01 |
| 21Q1 (6) | 5.5 | -68.91 | -38.75 | 3.93 | 279.45 | 255.34 | -1.14 | -5.56 | -29.55 | -0.53 | -260.61 | 34.57 | 9.43 | -39.16 | 46.2 | 0.76 | -32.14 | -59.79 | 0 | 0 | 0 | 0.41 | -23.59 | -66.92 | 8.46 | 14.63 | 50.53 | 7.8 | 27.45 | 76.47 | 2.14 | 3.38 | 20.22 | 0.14 | -22.22 | 0.0 | 54.56 | -74.18 | -61.48 |
| 20Q4 (5) | 17.69 | 2257.32 | 193.5 | -2.19 | -576.09 | -7.88 | -1.08 | -12.5 | -33.33 | 0.33 | -49.23 | 232.0 | 15.5 | 4405.56 | 173.99 | 1.12 | 522.22 | -6.67 | 0 | 0 | 0 | 0.54 | 368.98 | -28.19 | 7.38 | 61.14 | 42.2 | 6.12 | 45.71 | 46.06 | 2.07 | 11.89 | 21.76 | 0.18 | 5.88 | 5.88 | 211.35 | 1703.17 | 167.69 |
| 20Q3 (4) | -0.82 | -107.19 | 0.0 | 0.46 | 109.45 | 0.0 | -0.96 | 92.49 | 0.0 | 0.65 | -44.92 | 0.0 | -0.36 | -105.5 | 0.0 | 0.18 | -96.18 | 0.0 | 0 | 0 | 0.0 | 0.12 | -96.12 | 0.0 | 4.58 | -0.65 | 0.0 | 4.2 | -10.64 | 0.0 | 1.85 | 3.35 | 0.0 | 0.17 | -5.56 | 0.0 | -13.18 | -107.71 | 0.0 |
| 20Q2 (3) | 11.41 | 27.06 | 0.0 | -4.87 | -92.49 | 0.0 | -12.78 | -1352.27 | 0.0 | 1.18 | 245.68 | 0.0 | 6.54 | 1.4 | 0.0 | 4.71 | 149.21 | 0.0 | 0 | 0 | 0.0 | 2.97 | 137.75 | 0.0 | 4.61 | -17.97 | 0.0 | 4.7 | 6.33 | 0.0 | 1.79 | 0.56 | 0.0 | 0.18 | 28.57 | 0.0 | 171.06 | 20.77 | 0.0 |
| 20Q1 (2) | 8.98 | 147.46 | 0.0 | -2.53 | -24.63 | 0.0 | -0.88 | -8.64 | 0.0 | -0.81 | -224.0 | 0.0 | 6.45 | 130.79 | 0.0 | 1.89 | 57.5 | 0.0 | 0 | 0 | 0.0 | 1.25 | 65.86 | 0.0 | 5.62 | 8.29 | 0.0 | 4.42 | 5.49 | 0.0 | 1.78 | 4.71 | 0.0 | 0.14 | -17.65 | 0.0 | 141.64 | 145.37 | 0.0 |
| 19Q4 (1) | -18.92 | 0.0 | 0.0 | -2.03 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -20.95 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 5.19 | 0.0 | 0.0 | 4.19 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -312.21 | 0.0 | 0.0 |
