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) | 22.29 | -64.09 | -2.87 | 0 | -77.27 | 0 | 7.84 | -74.36 | 19.42 | 41.65 | 4.84 | 11.26 | 0 | 0 | 1.77 | 30.98 | 50.16 | -0.18 | 77.45 | -15.4 | 6.69 | 6.02 | 0.14 | 0.0 | 26.45 | -58.24 |
| 2022 (9) | 62.07 | 2.73 | -48.36 | 0 | -9.42 | 0 | 30.58 | 0 | 13.71 | -73.3 | 4.35 | 16.62 | 0 | 0 | 1.35 | -1.29 | 50.25 | 23.43 | 91.55 | -46.64 | 6.31 | 6.77 | 0.14 | 7.69 | 63.34 | 86.18 |
| 2021 (8) | 60.42 | 243.49 | -9.07 | 0 | -6.78 | 0 | -1.04 | 0 | 51.35 | 624.26 | 3.73 | -49.11 | 0.02 | 0 | 1.37 | -64.42 | 40.71 | 95.25 | 171.57 | 100.48 | 5.91 | -40.0 | 0.13 | 8.33 | 34.02 | 84.79 |
| 2020 (7) | 17.59 | -44.86 | -10.5 | 0 | -31.5 | 0 | 1.19 | 25.26 | 7.09 | -68.79 | 7.33 | 27.92 | 0 | 0 | 3.84 | 15.68 | 20.85 | 9.79 | 85.58 | -5.62 | 9.85 | 5.91 | 0.12 | 33.33 | 18.41 | -42.25 |
| 2019 (6) | 31.9 | 77.03 | -9.18 | 0 | 9.14 | 0 | 0.95 | -70.95 | 22.72 | 20.08 | 5.73 | 164.06 | 0 | 0 | 3.32 | 127.35 | 18.99 | -3.6 | 90.68 | -8.7 | 9.3 | 70.96 | 0.09 | -55.0 | 31.88 | 85.68 |
| 2018 (5) | 18.02 | -73.17 | 0.9 | 0 | -106.66 | 0 | 3.27 | 5.14 | 18.92 | 84.05 | 2.17 | 11.86 | 0 | 0 | 1.46 | -17.86 | 19.7 | 90.34 | 99.32 | -11.04 | 5.44 | 7.3 | 0.2 | -31.03 | 17.17 | -70.09 |
| 2017 (4) | 67.17 | 405.04 | -56.89 | 0 | 84.19 | 1223.74 | 3.11 | 0 | 10.28 | 1308.22 | 1.94 | 23.57 | 0 | 0 | 1.78 | 48.55 | 10.35 | -43.93 | 111.65 | 40.6 | 5.07 | 3.26 | 0.29 | -14.71 | 57.41 | 265.41 |
| 2016 (3) | 13.3 | 11.86 | -12.57 | 0 | 6.36 | -42.55 | -5.59 | 0 | 0.73 | 0 | 1.57 | 23.62 | 0.04 | 0 | 1.20 | 22.31 | 18.46 | -15.36 | 79.41 | -0.73 | 4.91 | 17.46 | 0.34 | 142.86 | 15.71 | 11.4 |
| 2015 (2) | 11.89 | 1574.65 | -21.67 | 0 | 11.07 | -72.72 | -13.15 | 0 | -9.78 | 0 | 1.27 | -85.33 | 0 | 0 | 0.98 | -86.11 | 21.81 | 201.66 | 79.99 | 21.77 | 4.18 | 58.94 | 0.14 | -26.32 | 14.10 | 1260.81 |
| 2014 (1) | 0.71 | -56.17 | -55.84 | 0 | 40.58 | -52.34 | 2.62 | -41.52 | -55.13 | 0 | 8.66 | 37.68 | -15.8 | 0 | 7.05 | 69.14 | 7.23 | -10.19 | 65.69 | -78.53 | 2.63 | -4.71 | 0.19 | 0.0 | 1.04 | 97.6 |
| 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) | 22.83 | 209.35 | 352.08 | -0.06 | -103.73 | 97.35 | -21.03 | -3286.36 | -337.21 | 1.25 | 114.6 | -0.79 | 22.77 | 153.28 | 716.13 | 1.08 | -18.8 | -23.94 | 0 | 0 | 0 | 1.26 | -29.76 | -52.6 | 14.91 | 1.98 | 76.87 | 35.56 | -15.53 | -41.16 | 1.77 | 2.31 | 5.36 | 0.04 | 33.33 | 33.33 | 61.09 | 263.07 | 651.73 |
| 24Q2 (19) | 7.38 | 868.75 | 2.22 | 1.61 | 178.16 | 167.93 | 0.66 | -67.16 | 103.82 | -8.56 | 83.06 | -530.15 | 8.99 | 397.68 | 85.36 | 1.33 | 101.52 | 10.83 | 0 | 0 | 0 | 1.79 | 89.96 | 4.97 | 14.62 | 15.39 | 10.67 | 42.1 | -37.43 | -8.5 | 1.73 | -2.26 | 2.37 | 0.03 | 0.0 | -25.0 | 16.83 | 1310.97 | 11.26 |
| 24Q1 (18) | -0.96 | -109.5 | -1100.0 | -2.06 | -241.1 | -764.52 | 2.01 | 104.98 | 113.55 | -50.53 | -18614.81 | -1139.71 | -3.02 | -126.12 | -1413.04 | 0.66 | -24.14 | -51.11 | 0 | 0 | 0 | 0.94 | -5.61 | -56.02 | 12.67 | -30.69 | 23.61 | 67.29 | 309.76 | 2077.67 | 1.77 | 6.63 | 7.27 | 0.03 | 0.0 | 0.0 | -1.39 | 0 | 17.15 |
| 23Q4 (17) | 10.1 | 100.0 | -44.38 | 1.46 | 164.6 | -57.8 | -40.35 | -738.88 | -14510.71 | -0.27 | -121.43 | -102.52 | 11.56 | 314.34 | -46.53 | 0.87 | -38.73 | -12.12 | 0 | 0 | 0 | 1.00 | -62.36 | 6.02 | 18.28 | 116.84 | 8.1 | -32.08 | -153.09 | 36.73 | 1.66 | -1.19 | -1.19 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 5.05 | -30.06 | -88.53 | -2.26 | 4.64 | 94.81 | -4.81 | 72.16 | -19.65 | 1.26 | -36.68 | -68.34 | 2.79 | -42.47 | 436.54 | 1.42 | 18.33 | 35.24 | 0 | 0 | 0 | 2.65 | 55.55 | 97.18 | 8.43 | -36.18 | -31.18 | 60.43 | 31.34 | 34.56 | 1.68 | -0.59 | 5.0 | 0.03 | -25.0 | 0.0 | 8.13 | -46.26 | -91.41 |
| 23Q2 (15) | 7.22 | 9125.0 | 142.9 | -2.37 | -864.52 | -146.88 | -17.28 | -16.52 | -491.84 | 1.99 | -59.05 | -64.46 | 4.85 | 2008.7 | 127.26 | 1.2 | -11.11 | -14.29 | 0 | 0 | 0 | 1.71 | -20.41 | -6.82 | 13.21 | 28.88 | 25.33 | 46.01 | 1389.0 | -21.4 | 1.69 | 2.42 | 14.19 | 0.04 | 33.33 | 33.33 | 15.12 | 1001.74 | 153.96 |
| 23Q1 (14) | -0.08 | -100.44 | -100.48 | 0.31 | -91.04 | 104.21 | -14.83 | -5396.43 | -46.98 | 4.86 | -54.58 | -51.69 | 0.23 | -98.94 | -97.54 | 1.35 | 36.36 | 48.35 | 0 | 0 | 0 | 2.14 | 127.54 | 48.16 | 10.25 | -39.38 | -2.84 | 3.09 | 106.09 | -92.04 | 1.65 | -1.79 | 6.45 | 0.03 | 0.0 | 0.0 | -1.68 | 0 | -104.05 |
| 22Q4 (13) | 18.16 | -58.76 | -57.25 | 3.46 | 107.95 | 136.38 | 0.28 | 106.97 | 100.8 | 10.7 | 168.84 | 694.44 | 21.62 | 4057.69 | -34.43 | 0.99 | -5.71 | -1.98 | 0 | 0 | -100.0 | 0.94 | -30.0 | -32.53 | 16.91 | 38.04 | 78.19 | -50.7 | -212.89 | -344.34 | 1.68 | 5.0 | 9.09 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 44.03 | 361.62 | 118.51 | -43.51 | -4432.29 | -1610.76 | -4.02 | -191.16 | -122.4 | 3.98 | -28.93 | 685.29 | 0.52 | 102.92 | -97.74 | 1.05 | -25.0 | 32.91 | 0 | 0 | 0 | 1.35 | -26.49 | 44.26 | 12.25 | 16.22 | -11.17 | 44.91 | -23.28 | -1.43 | 1.6 | 8.11 | 5.96 | 0.03 | 0.0 | 0.0 | 94.61 | 437.56 | 121.14 |
| 22Q2 (11) | -16.83 | -200.72 | -92.56 | -0.96 | 86.96 | -317.39 | 4.41 | 143.71 | -69.4 | 5.6 | -44.33 | 386.96 | -17.79 | -290.27 | -98.33 | 1.4 | 53.85 | 45.83 | 0 | 0 | 0 | 1.83 | 26.55 | 21.19 | 10.54 | -0.09 | 0.29 | 58.54 | 50.88 | 57.41 | 1.48 | -4.52 | -0.67 | 0.03 | 0.0 | 0.0 | -28.03 | -167.73 | -24.13 |
| 22Q1 (10) | 16.71 | -60.66 | 155.9 | -7.36 | 22.61 | -233.03 | -10.09 | 71.12 | -140.81 | 10.06 | 658.89 | 3492.86 | 9.35 | -71.64 | 116.44 | 0.91 | -9.9 | -7.14 | 0 | -100.0 | 0 | 1.45 | 3.62 | -22.69 | 10.55 | 11.17 | 52.68 | 38.8 | 86.99 | -43.0 | 1.55 | 0.65 | 13.97 | 0.03 | 0.0 | 0.0 | 41.38 | -78.26 | 340.18 |
| 21Q4 (9) | 42.48 | 110.82 | 128.26 | -9.51 | -430.21 | -363.9 | -34.94 | -294.65 | -2.22 | -1.8 | -164.71 | -452.94 | 32.97 | 43.16 | 99.09 | 1.01 | 27.85 | -46.84 | 0.02 | 0 | 0 | 1.40 | 49.66 | -53.91 | 9.49 | -31.18 | 12.84 | 20.75 | -54.46 | 474.79 | 1.54 | 1.99 | -39.37 | 0.03 | 0.0 | 0.0 | 190.32 | 344.87 | -36.8 |
| 21Q3 (8) | 20.15 | 330.55 | 792.44 | 2.88 | 1352.17 | 166.67 | 17.95 | 24.57 | 333.57 | -0.68 | -159.13 | -326.67 | 23.03 | 356.74 | 418.53 | 0.79 | -17.71 | -26.85 | 0 | 0 | 0 | 0.93 | -38.24 | -55.22 | 13.79 | 31.21 | 199.78 | 45.56 | 22.51 | 20.95 | 1.51 | 1.34 | -37.6 | 0.03 | 0.0 | 0.0 | 42.78 | 289.48 | 689.82 |
| 21Q2 (7) | -8.74 | -233.84 | -799.2 | -0.23 | 89.59 | 87.5 | 14.41 | 443.91 | 3330.95 | 1.15 | 310.71 | 784.62 | -8.97 | -307.64 | -1420.34 | 0.96 | -2.04 | -59.49 | 0 | 0 | -100.0 | 1.51 | -19.27 | -75.98 | 10.51 | 52.1 | 139.95 | 37.19 | -45.37 | 152.31 | 1.49 | 9.56 | -38.43 | 0.03 | 0.0 | 0.0 | -22.58 | -340.17 | -410.49 |
| 21Q1 (6) | 6.53 | -64.91 | 920.31 | -2.21 | -7.8 | 3.91 | -4.19 | 87.74 | -122.87 | 0.28 | -45.1 | 12.0 | 4.32 | -73.91 | 360.24 | 0.98 | -48.42 | -50.25 | 0 | 0 | 0 | 1.87 | -38.23 | -63.34 | 6.91 | -17.84 | 100.87 | 68.07 | 1785.6 | 130.2 | 1.36 | -46.46 | -45.16 | 0.03 | 0.0 | 0.0 | 9.40 | -96.88 | 371.23 |
| 20Q4 (5) | 18.61 | 739.52 | 188.98 | -2.05 | 52.55 | -125.27 | -34.18 | -925.6 | -235.74 | 0.51 | 70.0 | 170.83 | 16.56 | 329.05 | 199.46 | 1.9 | 75.93 | 6.15 | 0 | 0 | 0 | 3.03 | 45.41 | -17.31 | 8.41 | 82.83 | 78.94 | 3.61 | -90.42 | 128.34 | 2.54 | 4.96 | 13.9 | 0.03 | 0.0 | 50.0 | 301.13 | 4251.7 | 0 |
| 20Q3 (4) | -2.91 | -332.8 | 0.0 | -4.32 | -134.78 | 0.0 | 4.14 | 885.71 | 0.0 | 0.3 | 130.77 | 0.0 | -7.23 | -1125.42 | 0.0 | 1.08 | -54.43 | 0.0 | 0 | -100.0 | 0.0 | 2.08 | -66.87 | 0.0 | 4.6 | 5.02 | 0.0 | 37.67 | 155.56 | 0.0 | 2.42 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -7.25 | -199.75 | 0.0 |
| 20Q2 (3) | 1.25 | 95.31 | 0.0 | -1.84 | 20.0 | 0.0 | 0.42 | 122.34 | 0.0 | 0.13 | -48.0 | 0.0 | -0.59 | 64.46 | 0.0 | 2.37 | 20.3 | 0.0 | 0.01 | 0 | 0.0 | 6.29 | 23.18 | 0.0 | 4.38 | 27.33 | 0.0 | 14.74 | -50.15 | 0.0 | 2.42 | -2.42 | 0.0 | 0.03 | 0.0 | 0.0 | 7.27 | 264.49 | 0.0 |
| 20Q1 (2) | 0.64 | -90.06 | 0.0 | -2.3 | -152.75 | 0.0 | -1.88 | -107.47 | 0.0 | 0.25 | 134.72 | 0.0 | -1.66 | -130.02 | 0.0 | 1.97 | 10.06 | 0.0 | 0 | 0 | 0.0 | 5.10 | 39.35 | 0.0 | 3.44 | -26.81 | 0.0 | 29.57 | 332.1 | 0.0 | 2.48 | 11.21 | 0.0 | 0.03 | 50.0 | 0.0 | 2.00 | 0 | 0.0 |
| 19Q4 (1) | 6.44 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 25.18 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 5.53 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.66 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | -12.74 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
