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) | 29.63 | 3513.41 | -22.24 | 0 | 54.57 | 0 | -6.48 | 0 | 7.39 | 46.34 | 5.81 | -70.61 | -0.09 | 0 | 0.56 | -73.0 | 32.79 | -7.5 | 18.91 | -20.51 | 10.31 | 6.62 | 1.86 | -4.12 | 95.33 | 4015.67 |
| 2022 (9) | 0.82 | -99.44 | 4.23 | 0 | -6.95 | 0 | -21.09 | 0 | 5.05 | -95.03 | 19.77 | -33.23 | -0.92 | 0 | 2.08 | -50.48 | 35.45 | 62.99 | 23.79 | 44.88 | 9.67 | -2.72 | 1.94 | 25.16 | 2.32 | -99.56 |
| 2021 (8) | 145.64 | 0 | -44.05 | 0 | -21.83 | 0 | 12.84 | 0 | 101.59 | 0 | 29.61 | -0.24 | -0.67 | 0 | 4.20 | -21.42 | 21.75 | 5.74 | 16.42 | 114.08 | 9.94 | 13.73 | 1.55 | 0.0 | 521.82 | 0 |
| 2020 (7) | -28.1 | 0 | -48.75 | 0 | 3.39 | -16.3 | -27.76 | 0 | -76.85 | 0 | 29.68 | -18.42 | -0.94 | 0 | 5.34 | -14.52 | 20.57 | -5.12 | 7.67 | -34.83 | 8.74 | 15.61 | 1.55 | 3.33 | -156.46 | 0 |
| 2019 (6) | 88.92 | 0 | -36.0 | 0 | 4.05 | -77.25 | -56.36 | 0 | 52.92 | 0 | 36.38 | 270.47 | -1.12 | 0 | 6.25 | 307.76 | 21.68 | -20.18 | 11.77 | -35.61 | 7.56 | 86.67 | 1.5 | -8.54 | 426.88 | 0 |
| 2018 (5) | -44.26 | 0 | -16.38 | 0 | 17.8 | -15.2 | -3.25 | 0 | -60.64 | 0 | 9.82 | 525.48 | -1.12 | 0 | 1.53 | 599.06 | 27.16 | -9.92 | 18.28 | -34.83 | 4.05 | 12.19 | 1.64 | 1.86 | -184.65 | 0 |
| 2017 (4) | 48.19 | -68.17 | -13.96 | 0 | 20.99 | 0 | 95.69 | 0 | 34.23 | -75.88 | 1.57 | -54.89 | -1.22 | 0 | 0.22 | -55.58 | 30.15 | -27.58 | 28.05 | 26.18 | 3.61 | 0.0 | 1.61 | 2.55 | 144.85 | -73.78 |
| 2016 (3) | 151.4 | 0 | -9.47 | 0 | -50.15 | 0 | -33.9 | 0 | 141.93 | 0 | 3.48 | -2.52 | -0.6 | 0 | 0.49 | -7.29 | 41.63 | 38.67 | 22.23 | 8.92 | 3.61 | 8.08 | 1.57 | 6.08 | 552.35 | 0 |
| 2015 (2) | -60.2 | 0 | -8.96 | 0 | 17.61 | 0 | -7.94 | 0 | -69.16 | 0 | 3.57 | 156.83 | 0.23 | 0 | 0.53 | 120.96 | 30.02 | 11.1 | 20.41 | -2.44 | 3.34 | 2.77 | 1.48 | -3.27 | -238.60 | 0 |
| 2014 (1) | 50.48 | 0 | -18.86 | 0 | -26.79 | 0 | 21.08 | 1686.44 | 31.62 | 0 | 1.39 | -16.77 | -0.38 | 0 | 0.24 | -24.66 | 27.02 | 14.2 | 20.92 | 27.41 | 3.25 | -7.93 | 1.53 | 10.87 | 196.42 | 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) | -51.36 | 9.88 | -176.84 | -12.41 | 8.88 | 28.55 | 46.45 | 35.98 | 1203.33 | -6.69 | -762.38 | -131.33 | -63.77 | 9.69 | -228.91 | 0.79 | -40.15 | -52.12 | -0.09 | -400.0 | -200.0 | 0.28 | -34.86 | -52.73 | 11.77 | 7.98 | 14.27 | 3.79 | -37.46 | -14.83 | 2.74 | 3.01 | 5.38 | 0.47 | -2.08 | 2.17 | -733.71 | -18.44 | -182.44 |
| 24Q2 (19) | -56.99 | -251.25 | -205.36 | -13.62 | 76.64 | -117.22 | 34.16 | 35.77 | 1128.92 | 1.01 | -26.28 | 125.51 | -70.61 | -242.43 | -247.66 | 1.32 | -23.26 | -36.23 | 0.03 | 137.5 | 160.0 | 0.43 | -27.13 | -50.68 | 10.9 | 17.33 | 45.14 | 6.06 | 30.6 | 25.47 | 2.66 | -2.92 | 5.14 | 0.48 | 6.67 | 0.0 | -619.46 | -228.72 | -189.79 |
| 24Q1 (18) | 37.68 | 143.08 | 1083.81 | -58.3 | -4384.62 | -2259.26 | 25.16 | 43.28 | -43.52 | 1.37 | 104.44 | -80.48 | -20.62 | 76.77 | -1724.78 | 1.72 | 109.76 | 35.43 | -0.08 | 0 | -700.0 | 0.59 | 114.04 | 1.08 | 9.29 | 30.85 | 17.74 | 4.64 | -22.28 | 26.78 | 2.74 | 0.74 | 11.38 | 0.45 | -4.26 | 0.0 | 481.23 | 150.4 | 925.5 |
| 23Q4 (17) | -87.46 | -230.85 | -207.31 | -1.3 | 92.52 | 31.58 | 17.56 | 517.1 | 191.69 | -30.88 | -244.64 | -164.38 | -88.76 | -279.42 | -192.36 | 0.82 | -50.3 | -75.0 | 0 | 100.0 | 100.0 | 0.27 | -53.47 | -78.33 | 7.1 | -31.07 | -7.43 | 5.97 | 34.16 | 32.37 | 2.72 | 4.62 | 3.03 | 0.47 | 2.17 | 6.82 | -954.80 | -207.28 | -154.64 |
| 23Q3 (16) | 66.84 | 23.57 | 716.12 | -17.37 | -177.03 | -511.62 | -4.21 | -26.81 | 82.32 | 21.35 | 639.14 | 269.44 | 49.47 | 3.45 | 824.67 | 1.65 | -20.29 | -81.54 | -0.03 | 40.0 | 88.0 | 0.59 | -32.03 | -83.89 | 10.3 | 37.15 | 31.55 | 4.45 | -7.87 | 28.24 | 2.6 | 2.77 | 9.7 | 0.46 | -4.17 | -2.13 | 890.01 | 29.0 | 585.71 |
| 23Q2 (15) | 54.09 | 1512.27 | 314.48 | -6.27 | -332.22 | -238.41 | -3.32 | -107.45 | -61.17 | -3.96 | -156.41 | 64.13 | 47.82 | 4331.86 | 172.01 | 2.07 | 62.99 | -44.8 | -0.05 | -400.0 | 88.37 | 0.87 | 49.32 | -48.21 | 7.51 | -4.82 | -32.65 | 4.83 | 31.97 | 11.29 | 2.53 | 2.85 | 10.0 | 0.48 | 6.67 | -11.11 | 689.92 | 1283.5 | 279.59 |
| 23Q1 (14) | -3.83 | 86.54 | -145.49 | 2.7 | 242.11 | -33.66 | 44.55 | 640.03 | 245.62 | 7.02 | 160.1 | -51.95 | -1.13 | 96.28 | -109.05 | 1.27 | -61.28 | -66.58 | -0.01 | 96.0 | 0 | 0.58 | -54.11 | -65.68 | 7.89 | 2.87 | -10.34 | 3.66 | -18.85 | -68.12 | 2.46 | -6.82 | 3.8 | 0.45 | 2.27 | -8.16 | -58.30 | 84.45 | -199.28 |
| 22Q4 (13) | -28.46 | -447.5 | -137.37 | -1.9 | 33.1 | -130.94 | 6.02 | 125.28 | 134.8 | -11.68 | 7.3 | -289.3 | -30.36 | -667.48 | -136.89 | 3.28 | -63.31 | -53.8 | -0.25 | 0.0 | -316.67 | 1.27 | -65.41 | -58.76 | 7.67 | -2.04 | -1.92 | 4.51 | 29.97 | -24.83 | 2.64 | 11.39 | -0.38 | 0.44 | -6.38 | 4.76 | -374.97 | -388.89 | -144.66 |
| 22Q3 (12) | 8.19 | -37.24 | 154.13 | -2.84 | -162.69 | 81.96 | -23.81 | -1055.83 | 1.41 | -12.6 | -14.13 | -200.0 | 5.35 | -69.57 | 117.33 | 8.94 | 138.4 | -2.19 | -0.25 | 41.86 | 26.47 | 3.66 | 118.52 | -32.71 | 7.83 | -29.78 | 16.87 | 3.47 | -20.05 | -28.89 | 2.37 | 3.04 | -9.54 | 0.47 | -12.96 | 2.17 | 129.79 | -28.59 | 168.29 |
| 22Q2 (11) | 13.05 | 54.99 | 134.96 | 4.53 | 11.3 | 117.66 | -2.06 | -115.98 | -126.82 | -11.04 | -175.56 | -456.13 | 17.58 | 40.75 | 127.91 | 3.75 | -1.32 | -58.15 | -0.43 | 0 | -59.26 | 1.68 | -1.05 | -70.04 | 11.15 | 26.7 | 125.25 | 4.34 | -62.2 | 35.62 | 2.3 | -2.95 | -4.17 | 0.54 | 10.2 | 74.19 | 181.75 | 209.54 | 128.78 |
| 22Q1 (10) | 8.42 | -88.94 | -93.09 | 4.07 | -33.71 | 146.25 | 12.89 | 174.51 | 7.87 | 14.61 | 136.79 | 88.03 | 12.49 | -84.82 | -88.96 | 3.8 | -46.48 | -13.83 | 0 | 100.0 | 100.0 | 1.69 | -44.86 | -43.82 | 8.8 | 12.53 | 285.96 | 11.48 | 91.33 | 390.6 | 2.37 | -10.57 | 4.41 | 0.49 | 16.67 | 36.11 | 58.72 | -93.01 | -97.61 |
| 21Q4 (9) | 76.16 | 603.37 | 68.91 | 6.14 | 139.01 | 132.83 | -17.3 | 28.36 | -294.98 | 6.17 | 246.9 | -4.19 | 82.3 | 366.6 | 211.86 | 7.1 | -22.32 | -28.79 | -0.06 | 82.35 | 71.43 | 3.07 | -43.57 | -48.74 | 7.82 | 16.72 | 21.81 | 6.0 | 22.95 | 146.91 | 2.65 | 1.15 | 4.74 | 0.42 | -8.7 | 5.0 | 839.69 | 541.77 | -0.18 |
| 21Q3 (8) | -15.13 | 59.47 | -331.35 | -15.74 | 38.64 | -137.41 | -24.15 | -414.45 | -89.56 | -4.2 | -235.48 | -24.63 | -30.87 | 50.98 | -34200.0 | 9.14 | 2.01 | 3.98 | -0.34 | -25.93 | 2.86 | 5.44 | -2.71 | -11.95 | 6.7 | 35.35 | 76.78 | 4.88 | 52.5 | 129.11 | 2.62 | 9.17 | 18.55 | 0.46 | 48.39 | 17.95 | -190.08 | 69.91 | -237.47 |
| 21Q2 (7) | -37.33 | -130.61 | 25.47 | -25.65 | -191.48 | -73.08 | 7.68 | -35.73 | -63.34 | 3.1 | -60.1 | -72.17 | -62.98 | -155.67 | 2.97 | 8.96 | 103.17 | 30.61 | -0.27 | -2600.0 | 28.95 | 5.60 | 85.56 | 8.17 | 4.95 | 117.11 | 7.61 | 3.2 | 36.75 | 109.15 | 2.4 | 5.73 | 25.65 | 0.31 | -13.89 | -20.51 | -631.64 | -125.74 | 51.7 |
| 21Q1 (6) | 121.94 | 170.44 | 511.54 | -8.8 | 52.94 | -2.44 | 11.95 | 372.83 | 2879.07 | 7.77 | 20.65 | 118.51 | 113.14 | 328.72 | 396.02 | 4.41 | -55.77 | 8.09 | -0.01 | 95.24 | 0.0 | 3.02 | -49.69 | -15.43 | 2.28 | -64.49 | -60.49 | 2.34 | -3.7 | 49.04 | 2.27 | -10.28 | 8.61 | 0.36 | -10.0 | -2.7 | 2453.52 | 191.66 | 433.71 |
| 20Q4 (5) | 45.09 | 589.45 | 46.97 | -18.7 | -182.05 | -101.29 | -4.38 | 65.62 | -187.95 | 6.44 | 291.1 | 124.53 | 26.39 | 29422.22 | 23.38 | 9.97 | 13.42 | 27.49 | -0.21 | 40.0 | 32.26 | 5.99 | -3.06 | 16.17 | 6.42 | 69.39 | -44.94 | 2.43 | 14.08 | -62.5 | 2.53 | 14.48 | -14.24 | 0.4 | 2.56 | 8.11 | 841.23 | 508.41 | 168.71 |
| 20Q3 (4) | 6.54 | 113.06 | 0.0 | -6.63 | 55.26 | 0.0 | -12.74 | -160.81 | 0.0 | -3.37 | -130.25 | 0.0 | -0.09 | 99.86 | 0.0 | 8.79 | 28.13 | 0.0 | -0.35 | 7.89 | 0.0 | 6.18 | 19.52 | 0.0 | 3.79 | -17.61 | 0.0 | 2.13 | 39.22 | 0.0 | 2.21 | 15.71 | 0.0 | 0.39 | 0.0 | 0.0 | 138.27 | 110.57 | 0.0 |
| 20Q2 (3) | -50.09 | -69.05 | 0.0 | -14.82 | -72.53 | 0.0 | 20.95 | 4972.09 | 0.0 | 11.14 | 126.54 | 0.0 | -64.91 | -69.83 | 0.0 | 6.86 | 68.14 | 0.0 | -0.38 | -3700.0 | 0.0 | 5.17 | 45.09 | 0.0 | 4.6 | -20.28 | 0.0 | 1.53 | -2.55 | 0.0 | 1.91 | -8.61 | 0.0 | 0.39 | 5.41 | 0.0 | -1307.83 | -77.88 | 0.0 |
| 20Q1 (2) | -29.63 | -196.58 | 0.0 | -8.59 | 7.53 | 0.0 | -0.43 | -108.63 | 0.0 | -41.97 | -59.89 | 0.0 | -38.22 | -278.68 | 0.0 | 4.08 | -47.83 | 0.0 | -0.01 | 96.77 | 0.0 | 3.57 | -30.89 | 0.0 | 5.77 | -50.51 | 0.0 | 1.57 | -75.77 | 0.0 | 2.09 | -29.15 | 0.0 | 0.37 | 0.0 | 0.0 | -735.24 | -334.85 | 0.0 |
| 19Q4 (1) | 30.68 | 0.0 | 0.0 | -9.29 | 0.0 | 0.0 | 4.98 | 0.0 | 0.0 | -26.25 | 0.0 | 0.0 | 21.39 | 0.0 | 0.0 | 7.82 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 5.16 | 0.0 | 0.0 | 11.66 | 0.0 | 0.0 | 6.48 | 0.0 | 0.0 | 2.95 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 313.06 | 0.0 | 0.0 |
