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) | 73.0 | -56.67 | -43.41 | 0 | -44.96 | 0 | 1.68 | 37.7 | 29.59 | -75.3 | 41.41 | -7.03 | -2.62 | 0 | 4.83 | 3.96 | 65.84 | -41.97 | 49.75 | -45.22 | 29.26 | 4.09 | 0.54 | 3.85 | 91.77 | -34.94 |
| 2022 (9) | 168.49 | 860.06 | -48.7 | 0 | -109.32 | 0 | 1.22 | -61.99 | 119.79 | 0 | 44.54 | 43.08 | -4.68 | 0 | 4.64 | 4.95 | 113.46 | 77.92 | 90.82 | 99.96 | 28.11 | 12.53 | 0.52 | 20.93 | 141.05 | 469.28 |
| 2021 (8) | 17.55 | -78.75 | -31.75 | 0 | 7.11 | 0 | 3.21 | 230.93 | -14.2 | 0 | 31.13 | -0.06 | -2.72 | 0 | 4.43 | -2.04 | 63.77 | -9.79 | 45.42 | -6.91 | 24.98 | 5.85 | 0.43 | 13.16 | 24.78 | -78.17 |
| 2020 (7) | 82.58 | -12.06 | -35.01 | 0 | -36.84 | 0 | 0.97 | 0 | 47.57 | 28.01 | 31.15 | -45.38 | -4.0 | 0 | 4.52 | -41.44 | 70.69 | -15.64 | 48.79 | -21.7 | 23.6 | 13.19 | 0.38 | 5.56 | 113.48 | 0.93 |
| 2019 (6) | 93.91 | 10.53 | -56.75 | 0 | -26.29 | 0 | -4.53 | 0 | 37.16 | -43.28 | 57.03 | 177.65 | -0.25 | 0 | 7.71 | 142.23 | 83.8 | 14.36 | 62.31 | 18.39 | 20.85 | 15.32 | 0.36 | -16.28 | 112.44 | -5.85 |
| 2018 (5) | 84.96 | 63.48 | -19.44 | 0 | -51.98 | 0 | -0.19 | 0 | 65.52 | 146.69 | 20.54 | -21.15 | -0.57 | 0 | 3.18 | -28.32 | 73.28 | 26.45 | 52.63 | 19.75 | 18.08 | 8.2 | 0.43 | -6.52 | 119.43 | 40.45 |
| 2017 (4) | 51.97 | -15.45 | -25.41 | 0 | -29.43 | 0 | 0.21 | -22.22 | 26.56 | -20.76 | 26.05 | -5.13 | -0.02 | 0 | 4.44 | -5.96 | 57.95 | -9.75 | 43.95 | -1.3 | 16.71 | 0.91 | 0.46 | 0.0 | 85.03 | -14.86 |
| 2016 (3) | 61.47 | -10.45 | -27.95 | 0 | -30.75 | 0 | 0.27 | 0 | 33.52 | -11.28 | 27.46 | -7.91 | -0.68 | 0 | 4.72 | -11.59 | 64.21 | 16.28 | 44.53 | 5.07 | 16.56 | 15.32 | 0.46 | 35.29 | 99.87 | -16.95 |
| 2015 (2) | 68.64 | 50.46 | -30.86 | 0 | -30.04 | 0 | -2.05 | 0 | 37.78 | 38.49 | 29.82 | 45.18 | 0.33 | -40.0 | 5.34 | 23.98 | 55.22 | 22.68 | 42.38 | 37.29 | 14.36 | 11.06 | 0.34 | 30.77 | 120.25 | 16.14 |
| 2014 (1) | 45.62 | 17.43 | -18.34 | 0 | -23.2 | 0 | 0 | 0 | 27.28 | -16.19 | 20.54 | 102.17 | 0.55 | 120.0 | 4.31 | 61.84 | 45.01 | 54.94 | 30.87 | 34.57 | 12.93 | 6.95 | 0.26 | 8.33 | 103.54 | -6.0 |
| 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) | 25.71 | 73.48 | -51.03 | -6.39 | 1.69 | 47.67 | -18.02 | -84.82 | 39.59 | 0.59 | 181.94 | -69.27 | 19.32 | 132.21 | -52.05 | 6.44 | -3.3 | -45.14 | 0.08 | 0.0 | 117.39 | 2.83 | -5.23 | -44.29 | 22.45 | 11.97 | 15.19 | 14.27 | -10.03 | -15.51 | 7.79 | -0.64 | -4.88 | 0.2 | 5.26 | 42.86 | 115.50 | 86.19 | -44.52 |
| 24Q2 (19) | 14.82 | 172.93 | 550.0 | -6.5 | 26.55 | 28.96 | -9.75 | -185.09 | -837.5 | -0.72 | -166.67 | 6.49 | 8.32 | 343.27 | 221.11 | 6.66 | -28.54 | -26.25 | 0.08 | 500.0 | 366.67 | 2.99 | -33.84 | -31.58 | 20.05 | 49.52 | 41.8 | 15.86 | 24.78 | 32.5 | 7.84 | 4.81 | 20.99 | 0.19 | 11.76 | 46.15 | 62.03 | 132.6 | 405.53 |
| 24Q1 (18) | 5.43 | -71.25 | 910.45 | -8.85 | 31.77 | 2.43 | -3.42 | 82.26 | -165.77 | -0.27 | -92.86 | -140.91 | -3.42 | -157.77 | 64.89 | 9.32 | -12.24 | -6.99 | -0.02 | 99.03 | 60.0 | 4.52 | -4.07 | -12.01 | 13.41 | -41.57 | 44.66 | 12.71 | -5.15 | 69.69 | 7.48 | 0.13 | 5.06 | 0.17 | 21.43 | 30.77 | 26.67 | -70.34 | 686.74 |
| 23Q4 (17) | 18.89 | -64.02 | -53.73 | -12.97 | -6.22 | 15.5 | -19.28 | 35.37 | 24.51 | -0.14 | -107.29 | -156.0 | 5.92 | -85.31 | -76.77 | 10.62 | -9.54 | -30.13 | -2.07 | -350.0 | -26.99 | 4.71 | -7.38 | -29.11 | 22.95 | 17.75 | -14.65 | 13.4 | -20.66 | -21.36 | 7.47 | -8.79 | 2.33 | 0.14 | 0.0 | 0.0 | 89.91 | -56.81 | -46.09 |
| 23Q3 (16) | 52.5 | 2202.63 | 7.56 | -12.21 | -33.44 | -27.85 | -29.83 | -2768.27 | 10.93 | 1.92 | 349.35 | 317.39 | 40.29 | 686.46 | 2.62 | 11.74 | 30.01 | 30.16 | -0.46 | -1433.33 | 30.3 | 5.09 | 16.39 | 46.0 | 19.49 | 37.84 | -34.66 | 16.89 | 41.1 | -37.95 | 8.19 | 26.39 | 14.87 | 0.14 | 7.69 | 75.0 | 208.17 | 1596.39 | 46.84 |
| 23Q2 (15) | 2.28 | 440.3 | -94.82 | -9.15 | -0.88 | 23.69 | -1.04 | -120.0 | 97.26 | -0.77 | -216.67 | 45.0 | -6.87 | 29.47 | -121.47 | 9.03 | -9.88 | -15.84 | -0.03 | 40.0 | 66.67 | 4.37 | -14.91 | 0.89 | 14.14 | 52.54 | -54.71 | 11.97 | 59.81 | -53.66 | 6.48 | -8.99 | -7.69 | 0.13 | 0.0 | -27.78 | 12.27 | 369.97 | -90.79 |
| 23Q1 (14) | -0.67 | -101.64 | -102.28 | -9.07 | 40.91 | 23.27 | 5.2 | 120.36 | 142.28 | 0.66 | 164.0 | -43.1 | -9.74 | -138.23 | -155.4 | 10.02 | -34.08 | 4.48 | -0.05 | 96.93 | 97.82 | 5.14 | -22.72 | 19.98 | 9.27 | -65.53 | -63.68 | 7.49 | -56.04 | -63.87 | 7.12 | -2.47 | 6.91 | 0.13 | -7.14 | 8.33 | -4.55 | -102.73 | -104.25 |
| 22Q4 (13) | 40.83 | -16.35 | 421.5 | -15.35 | -60.73 | -58.08 | -25.54 | 23.74 | -210.95 | 0.25 | -45.65 | -88.89 | 25.48 | -35.1 | 213.7 | 15.2 | 68.51 | 104.58 | -1.63 | -146.97 | 29.44 | 6.65 | 90.76 | 67.55 | 26.89 | -9.86 | 25.42 | 17.04 | -37.4 | 5.64 | 7.3 | 2.38 | 11.96 | 0.14 | 75.0 | 16.67 | 166.79 | 17.65 | 399.04 |
| 22Q3 (12) | 48.81 | 10.96 | 108.77 | -9.55 | 20.35 | -32.27 | -33.49 | 11.85 | -556.67 | 0.46 | 132.86 | 186.79 | 39.26 | 22.69 | 142.95 | 9.02 | -15.94 | 33.83 | -0.66 | -633.33 | -24.53 | 3.49 | -19.57 | -34.9 | 29.83 | -4.45 | 623.33 | 27.22 | 5.38 | 760.68 | 7.13 | 1.57 | 14.26 | 0.08 | -55.56 | -27.27 | 141.77 | 6.45 | -86.48 |
| 22Q2 (11) | 43.99 | 49.63 | 6665.67 | -11.99 | -1.44 | -38.61 | -37.99 | -208.86 | -332.2 | -1.4 | -220.69 | -380.0 | 32.0 | 82.03 | 443.35 | 10.73 | 11.89 | 18.04 | -0.09 | 96.07 | -175.0 | 4.33 | 1.19 | -6.1 | 31.22 | 22.34 | 25.58 | 25.83 | 24.6 | 51.85 | 7.02 | 5.41 | 14.15 | 0.18 | 50.0 | 80.0 | 133.18 | 24.62 | 4723.6 |
| 22Q1 (10) | 29.4 | 331.5 | 289.92 | -11.82 | -21.73 | -91.88 | -12.3 | -153.43 | -505.91 | 1.16 | -48.44 | 17.17 | 17.58 | 178.45 | 1173.91 | 9.59 | 29.07 | 22.01 | -2.29 | 0.87 | 0 | 4.28 | 7.92 | 5.35 | 25.52 | 19.03 | 10.09 | 20.73 | 28.52 | 26.4 | 6.66 | 2.15 | 9.54 | 0.12 | 0.0 | 20.0 | 106.87 | 291.61 | 220.04 |
| 21Q4 (9) | -12.7 | -154.32 | -147.49 | -9.71 | -34.49 | -17.98 | 23.02 | 551.37 | 388.11 | 2.25 | 524.53 | 5725.0 | -22.41 | -238.68 | -221.07 | 7.43 | 10.24 | -3.88 | -2.31 | -335.85 | -391.49 | 3.97 | -25.88 | -9.55 | 21.44 | 476.14 | 10.34 | 16.13 | 491.5 | 33.31 | 6.52 | 4.49 | 7.41 | 0.12 | 9.09 | 33.33 | -55.78 | -105.32 | -138.09 |
| 21Q3 (8) | 23.38 | 3589.55 | -32.13 | -7.22 | 16.53 | 18.6 | -5.1 | 41.98 | 69.57 | -0.53 | -206.0 | -120.46 | 16.16 | 273.39 | -36.83 | 6.74 | -25.85 | 19.29 | -0.53 | -541.67 | 84.27 | 5.35 | 16.01 | 63.91 | -5.7 | -122.93 | -127.62 | -4.12 | -124.22 | -128.36 | 6.24 | 1.46 | 5.05 | 0.11 | 10.0 | 10.0 | 1048.43 | 36497.75 | 526.01 |
| 21Q2 (7) | -0.67 | -108.89 | -104.58 | -8.65 | -40.42 | -64.45 | -8.79 | -333.0 | 65.84 | 0.5 | -49.49 | 132.05 | -9.32 | -775.36 | -199.36 | 9.09 | 15.65 | 69.59 | 0.12 | 0 | 340.0 | 4.61 | 13.53 | 37.07 | 24.86 | 7.25 | 56.45 | 17.01 | 3.72 | 80.19 | 6.15 | 1.15 | 4.77 | 0.1 | 0.0 | 11.11 | -2.88 | -108.63 | -103.03 |
| 21Q1 (6) | 7.54 | -71.8 | 11.54 | -6.16 | 25.15 | 51.3 | -2.03 | 74.59 | -114.88 | 0.99 | 2575.0 | 115.22 | 1.38 | -92.54 | 123.43 | 7.86 | 1.68 | -36.66 | 0 | 100.0 | 100.0 | 4.06 | -7.35 | -40.65 | 23.18 | 19.3 | 57.37 | 16.4 | 35.54 | 28.93 | 6.08 | 0.16 | 6.29 | 0.1 | 11.11 | 0.0 | 33.39 | -77.2 | -8.42 |
| 20Q4 (5) | 26.74 | -22.38 | -8.33 | -8.23 | 7.22 | 55.37 | -7.99 | 52.33 | -282.3 | -0.04 | -101.54 | 98.59 | 18.51 | -27.64 | 72.51 | 7.73 | 36.81 | -58.64 | -0.47 | 86.05 | -570.0 | 4.39 | 34.32 | -55.42 | 19.43 | -5.86 | 5.71 | 12.1 | -16.72 | -6.85 | 6.07 | 2.19 | 10.97 | 0.09 | -10.0 | 0.0 | 146.44 | -12.56 | -6.87 |
| 20Q3 (4) | 34.45 | 135.31 | 0.0 | -8.87 | -68.63 | 0.0 | -16.76 | 34.86 | 0.0 | 2.59 | 266.03 | 0.0 | 25.58 | 172.71 | 0.0 | 5.65 | 5.41 | 0.0 | -3.37 | -6640.0 | 0.0 | 3.27 | -2.99 | 0.0 | 20.64 | 29.89 | 0.0 | 14.53 | 53.92 | 0.0 | 5.94 | 1.19 | 0.0 | 0.1 | 11.11 | 0.0 | 167.48 | 76.17 | 0.0 |
| 20Q2 (3) | 14.64 | 116.57 | 0.0 | -5.26 | 58.42 | 0.0 | -25.73 | -288.64 | 0.0 | -1.56 | -439.13 | 0.0 | 9.38 | 259.25 | 0.0 | 5.36 | -56.81 | 0.0 | -0.05 | 58.33 | 0.0 | 3.37 | -50.84 | 0.0 | 15.89 | 7.88 | 0.0 | 9.44 | -25.79 | 0.0 | 5.87 | 2.62 | 0.0 | 0.09 | -10.0 | 0.0 | 95.06 | 160.73 | 0.0 |
| 20Q1 (2) | 6.76 | -76.83 | 0.0 | -12.65 | 31.4 | 0.0 | 13.64 | 752.63 | 0.0 | 0.46 | 116.2 | 0.0 | -5.89 | -154.89 | 0.0 | 12.41 | -33.6 | 0.0 | -0.12 | -220.0 | 0.0 | 6.85 | -30.4 | 0.0 | 14.73 | -19.86 | 0.0 | 12.72 | -2.08 | 0.0 | 5.72 | 4.57 | 0.0 | 0.1 | 11.11 | 0.0 | 36.46 | -76.81 | 0.0 |
| 19Q4 (1) | 29.17 | 0.0 | 0.0 | -18.44 | 0.0 | 0.0 | -2.09 | 0.0 | 0.0 | -2.84 | 0.0 | 0.0 | 10.73 | 0.0 | 0.0 | 18.69 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 9.84 | 0.0 | 0.0 | 18.38 | 0.0 | 0.0 | 12.99 | 0.0 | 0.0 | 5.47 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 157.25 | 0.0 | 0.0 |
