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) | 20.91 | 821.15 | -1.83 | 0 | -11.62 | 0 | -1.43 | 0 | 19.08 | 0 | 4.32 | 40.26 | 0.54 | 0 | 2.36 | 54.79 | 3.31 | 0 | 6.05 | 0 | 7.99 | 8.27 | 0.21 | 31.25 | 146.74 | 0 |
| 2022 (9) | 2.27 | 0 | -3.56 | 0 | 1.94 | 0 | -0.53 | 0 | -1.29 | 0 | 3.08 | 45.28 | 0 | 0 | 1.52 | 40.11 | -6.97 | 0 | -8.89 | 0 | 7.38 | 4.38 | 0.16 | -33.33 | 0.00 | 0 |
| 2021 (8) | -8.52 | 0 | -1.85 | 0 | -3.32 | 0 | -3.17 | 0 | -10.37 | 0 | 2.12 | -3.64 | 0 | 0 | 1.09 | -17.06 | 1.58 | -66.02 | 0.13 | -95.47 | 7.07 | 1.87 | 0.24 | 26.32 | -114.52 | 0 |
| 2020 (7) | 7.75 | -7.07 | -0.66 | 0 | -5.0 | 0 | -1.6 | 0 | 7.09 | 0 | 2.2 | -85.48 | 0 | 0 | 1.31 | -85.26 | 4.65 | 18.93 | 2.87 | -14.33 | 6.94 | 18.03 | 0.19 | 5.56 | 77.50 | -12.56 |
| 2019 (6) | 8.34 | -6.5 | -13.19 | 0 | 7.45 | 0 | -0.19 | 0 | -4.85 | 0 | 15.15 | 288.46 | 0 | 0 | 8.90 | 308.0 | 3.91 | -37.54 | 3.35 | -45.79 | 5.88 | 128.79 | 0.18 | -18.18 | 88.63 | -10.87 |
| 2018 (5) | 8.92 | 17.37 | 0.66 | 0 | -8.85 | 0 | 0.5 | -10.71 | 9.58 | 589.21 | 3.9 | 31.76 | 0 | 0 | 2.18 | 31.99 | 6.26 | -35.93 | 6.18 | -11.46 | 2.57 | 6.64 | 0.22 | -55.1 | 99.44 | 29.28 |
| 2017 (4) | 7.6 | -58.38 | -6.21 | 0 | -2.92 | 0 | 0.56 | 0 | 1.39 | -90.81 | 2.96 | 19.35 | 0 | 0 | 1.65 | 28.64 | 9.77 | 67.87 | 6.98 | 0 | 2.41 | -32.87 | 0.49 | -44.94 | 76.92 | 0 |
| 2016 (3) | 18.26 | 481.53 | -3.13 | 0 | -12.55 | 0 | -1.3 | 0 | 15.13 | 64.46 | 2.48 | -45.25 | 0 | 0 | 1.28 | -43.42 | 5.82 | 7.38 | -4.63 | 0 | 3.59 | 17.32 | 0.89 | -7.29 | 0.00 | 0 |
| 2015 (2) | 3.14 | 0 | 6.06 | 630.12 | -5.87 | 0 | 1.55 | 0 | 9.2 | 0 | 4.53 | 45.66 | 0 | 0 | 2.27 | 45.94 | 5.42 | 36.87 | 5.03 | 226.62 | 3.06 | 0.33 | 0.96 | -4.95 | 34.70 | 0 |
| 2014 (1) | -3.68 | 0 | 0.83 | 0 | 2.31 | 0 | -2.34 | 0 | -2.85 | 0 | 3.11 | 36.4 | 0 | 0 | 1.56 | 28.39 | 3.96 | 247.37 | 1.54 | -91.99 | 3.05 | -2.24 | 1.01 | 1.0 | -65.71 | 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) | 4.71 | -46.84 | -17.66 | -0.44 | 89.14 | -320.0 | -3.43 | -165.89 | 36.83 | -0.12 | -102.93 | -108.57 | 4.27 | -11.23 | -27.87 | 0.3 | -50.0 | -77.1 | 0 | 0 | -100.0 | 0.66 | -46.47 | -75.88 | 0.9 | -72.05 | -21.74 | 0.04 | -98.2 | -97.86 | 2.2 | 4.27 | 6.8 | 0.07 | 16.67 | 40.0 | 203.90 | 1.03 | 41.87 |
| 24Q2 (19) | 8.86 | 663.79 | 89.72 | -4.05 | -240.34 | -532.81 | -1.29 | -57.32 | 33.16 | 4.1 | 2511.76 | 1540.0 | 4.81 | 16133.33 | 19.35 | 0.6 | -17.81 | -1.64 | 0 | 0 | 0 | 1.23 | -27.19 | -5.53 | 3.22 | 68.59 | 93.98 | 2.22 | 80.49 | 32.93 | 2.11 | 2.93 | 0.0 | 0.06 | 0.0 | 20.0 | 201.82 | 481.11 | 65.52 |
| 24Q1 (18) | 1.16 | -80.0 | -75.37 | -1.19 | -325.0 | -7.21 | -0.82 | 35.94 | 72.48 | -0.17 | 95.36 | 58.54 | -0.03 | -100.54 | -100.83 | 0.73 | 4.29 | -57.06 | 0 | 0 | 0 | 1.69 | 3.92 | -55.06 | 1.91 | 193.85 | 1464.29 | 1.23 | -41.15 | 186.05 | 2.05 | -1.44 | 17.82 | 0.06 | 0.0 | 20.0 | 34.73 | -74.67 | -83.63 |
| 23Q4 (17) | 5.8 | 1.4 | 458.02 | -0.28 | -240.0 | 79.71 | -1.28 | 76.43 | -129.98 | -3.66 | -361.43 | -179.39 | 5.52 | -6.76 | 284.0 | 0.7 | -46.56 | -41.18 | 0 | -100.0 | 0 | 1.63 | -40.46 | -32.33 | 0.65 | -43.48 | -44.92 | 2.09 | 11.76 | 102.91 | 2.08 | 0.97 | 10.05 | 0.06 | 20.0 | 50.0 | 137.12 | -4.59 | 350.53 |
| 23Q3 (16) | 5.72 | 22.48 | 55.43 | 0.2 | 131.25 | 121.74 | -5.43 | -181.35 | 18.35 | 1.4 | 460.0 | 264.71 | 5.92 | 46.9 | 114.49 | 1.31 | 114.75 | 61.73 | 0.54 | 0 | 0 | 2.73 | 109.7 | 62.67 | 1.15 | -30.72 | 12.75 | 1.87 | 11.98 | 98.94 | 2.06 | -2.37 | 5.64 | 0.05 | 0.0 | 25.0 | 143.72 | 17.87 | 14.43 |
| 23Q2 (15) | 4.67 | -0.85 | 82.42 | -0.64 | 42.34 | 24.71 | -1.93 | 35.23 | -158.66 | 0.25 | 160.98 | -70.93 | 4.03 | 11.94 | 135.67 | 0.61 | -64.12 | -14.08 | 0 | 0 | 0 | 1.30 | -65.37 | -4.51 | 1.66 | 1285.71 | 118.91 | 1.67 | 288.37 | 116.31 | 2.11 | 21.26 | 14.05 | 0.05 | 0.0 | 25.0 | 121.93 | -42.53 | 0 |
| 23Q1 (14) | 4.71 | 390.74 | 300.43 | -1.11 | 19.57 | -164.29 | -2.98 | -169.79 | -386.54 | -0.41 | 68.7 | -153.25 | 3.6 | 220.0 | 229.96 | 1.7 | 42.86 | 347.37 | 0 | 0 | 0 | 3.76 | 56.5 | 416.51 | -0.14 | -111.86 | 64.1 | 0.43 | -58.25 | 170.49 | 1.74 | -7.94 | 2.96 | 0.05 | 25.0 | 0.0 | 212.16 | 487.65 | 202.02 |
| 22Q4 (13) | -1.62 | -144.02 | 28.32 | -1.38 | -50.0 | 0 | 4.27 | 164.21 | 447.44 | -1.31 | -54.12 | 24.71 | -3.0 | -208.7 | -32.74 | 1.19 | 46.91 | 45.12 | 0 | 0 | 0 | 2.40 | 43.12 | 38.74 | 1.18 | 15.69 | 201.72 | 1.03 | 9.57 | 184.43 | 1.89 | -3.08 | 6.18 | 0.04 | 0.0 | -50.0 | -54.73 | -143.58 | 84.5 |
| 22Q3 (12) | 3.68 | 43.75 | 169.57 | -0.92 | -8.24 | -1.1 | -6.65 | -302.13 | -863.77 | -0.85 | -198.84 | -214.81 | 2.76 | 61.4 | 144.52 | 0.81 | 14.08 | 58.82 | 0 | 0 | 0 | 1.68 | 23.09 | 60.76 | 1.02 | 111.62 | 54.55 | 0.94 | 109.18 | 0 | 1.95 | 5.41 | 10.17 | 0.04 | 0.0 | -33.33 | 125.60 | 0 | 143.45 |
| 22Q2 (11) | 2.56 | 208.94 | -9.86 | -0.85 | -102.38 | -142.86 | 3.29 | 216.35 | 143.7 | 0.86 | 11.69 | 174.78 | 1.71 | 161.73 | -31.33 | 0.71 | 86.84 | 47.92 | 0 | 0 | 0 | 1.36 | 87.34 | 38.2 | -8.78 | -2151.28 | -1044.09 | -10.24 | -1578.69 | -1396.2 | 1.85 | 9.47 | 2.78 | 0.04 | -20.0 | -20.0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -2.35 | -3.98 | 38.48 | -0.42 | 0 | 28.81 | 1.04 | 33.33 | 121.85 | 0.77 | 144.25 | 0 | -2.77 | -22.57 | 37.19 | 0.38 | -53.66 | 22.58 | 0 | 0 | 0 | 0.73 | -57.96 | 17.42 | -0.39 | 66.38 | -134.21 | -0.61 | 50.0 | -210.91 | 1.69 | -5.06 | -1.74 | 0.05 | -37.5 | 0.0 | -207.96 | 41.11 | -26.3 |
| 21Q4 (9) | -2.26 | 57.28 | -218.32 | 0 | 100.0 | 100.0 | 0.78 | 213.04 | 208.33 | -1.74 | -544.44 | -55.36 | -2.26 | 63.55 | -907.14 | 0.82 | 60.78 | 20.59 | 0 | 0 | 0 | 1.73 | 65.84 | 21.96 | -1.16 | -275.76 | -200.87 | -1.22 | 0 | -173.49 | 1.78 | 0.56 | 3.49 | 0.08 | 33.33 | 60.0 | -353.12 | -22.16 | -734.15 |
| 21Q3 (8) | -5.29 | -286.27 | -194.97 | -0.91 | -160.0 | -183.49 | -0.69 | -151.11 | 80.51 | -0.27 | 76.52 | 80.0 | -6.2 | -349.0 | -193.09 | 0.51 | 6.25 | -1.92 | 0 | 0 | 0 | 1.04 | 5.82 | -3.63 | 0.66 | -29.03 | -76.34 | 0 | -100.0 | -100.0 | 1.77 | -1.67 | 4.12 | 0.06 | 20.0 | 20.0 | -289.07 | -368.71 | -279.05 |
| 21Q2 (7) | 2.84 | 174.35 | 704.26 | -0.35 | 40.68 | 37.5 | 1.35 | 128.36 | -36.32 | -1.15 | 0 | -1337.5 | 2.49 | 156.46 | 341.75 | 0.48 | 54.84 | -25.0 | 0 | 0 | 0 | 0.99 | 59.17 | -47.49 | 0.93 | -18.42 | 32.86 | 0.79 | 43.64 | 229.17 | 1.8 | 4.65 | 4.05 | 0.05 | 0.0 | 0.0 | 107.58 | 165.33 | 562.35 |
| 21Q1 (6) | -3.82 | -300.0 | -623.29 | -0.59 | 63.8 | -234.09 | -4.76 | -561.11 | -66.43 | 0 | 100.0 | -100.0 | -4.41 | -1675.0 | -476.92 | 0.31 | -54.41 | -16.22 | 0 | 0 | 0 | 0.62 | -56.33 | -36.75 | 1.14 | -0.87 | 5600.0 | 0.55 | -66.87 | 175.34 | 1.72 | 0.0 | -4.44 | 0.05 | 0.0 | 0.0 | -164.66 | -395.69 | -352.62 |
| 20Q4 (5) | 1.91 | -65.71 | 67.54 | -1.63 | -249.54 | 83.07 | -0.72 | 79.66 | -108.12 | -1.12 | 17.04 | 67.06 | 0.28 | -95.8 | 103.3 | 0.68 | 30.77 | -94.94 | 0 | 0 | 0 | 1.42 | 31.04 | -95.73 | 1.15 | -58.78 | 203.6 | 1.66 | -2.35 | 237.19 | 1.72 | 1.18 | 3.61 | 0.05 | 0.0 | 0.0 | 55.69 | -65.51 | -75.58 |
| 20Q3 (4) | 5.57 | 1285.11 | 0.0 | 1.09 | 294.64 | 0.0 | -3.54 | -266.98 | 0.0 | -1.35 | -1587.5 | 0.0 | 6.66 | 746.6 | 0.0 | 0.52 | -18.75 | 0.0 | 0 | 0 | 0.0 | 1.08 | -42.34 | 0.0 | 2.79 | 298.57 | 0.0 | 1.7 | 608.33 | 0.0 | 1.7 | -1.73 | 0.0 | 0.05 | 0.0 | 0.0 | 161.45 | 793.89 | 0.0 |
| 20Q2 (3) | -0.47 | -164.38 | 0.0 | -0.56 | -227.27 | 0.0 | 2.12 | 174.13 | 0.0 | -0.08 | -108.42 | 0.0 | -1.03 | -188.03 | 0.0 | 0.64 | 72.97 | 0.0 | 0 | 0 | 0.0 | 1.88 | 91.71 | 0.0 | 0.7 | 3400.0 | 0.0 | 0.24 | 132.88 | 0.0 | 1.73 | -3.89 | 0.0 | 0.05 | 0.0 | 0.0 | -23.27 | -135.7 | 0.0 |
| 20Q1 (2) | 0.73 | -35.96 | 0.0 | 0.44 | 104.57 | 0.0 | -2.86 | -132.24 | 0.0 | 0.95 | 127.94 | 0.0 | 1.17 | 113.78 | 0.0 | 0.37 | -97.24 | 0.0 | 0 | 0 | 0.0 | 0.98 | -97.05 | 0.0 | 0.02 | 101.8 | 0.0 | -0.73 | 39.67 | 0.0 | 1.8 | 8.43 | 0.0 | 0.05 | 0.0 | 0.0 | 65.18 | -71.41 | 0.0 |
| 19Q4 (1) | 1.14 | 0.0 | 0.0 | -9.63 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | -3.4 | 0.0 | 0.0 | -8.49 | 0.0 | 0.0 | 13.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.26 | 0.0 | 0.0 | -1.11 | 0.0 | 0.0 | -1.21 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 228.00 | 0.0 | 0.0 |
