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) | -3.77 | 0 | -45.63 | 0 | 56.28 | 425.0 | -10.06 | 0 | -49.4 | 0 | 42.91 | 23.09 | 0 | 0 | 29.56 | -21.8 | 19.56 | 2003.23 | 10.47 | 183.74 | 10.16 | 73.97 | 0.02 | 0.0 | -18.26 | 0 |
| 2022 (9) | 13.67 | 0 | -26.16 | 0 | 10.72 | -82.03 | -0.71 | 0 | -12.49 | 0 | 34.86 | -6.37 | 0 | 0 | 37.80 | 0.87 | 0.93 | -94.68 | 3.69 | -70.71 | 5.84 | 50.9 | 0.02 | 100.0 | 143.14 | 0 |
| 2021 (8) | -7.57 | 0 | -52.43 | 0 | 59.66 | 133.59 | 5.54 | 0 | -60.0 | 0 | 37.23 | 67.93 | 0 | 0 | 37.47 | -3.18 | 17.49 | 55.47 | 12.6 | 64.28 | 3.87 | 36.27 | 0.01 | 0 | -45.93 | 0 |
| 2020 (7) | 12.6 | 0 | -36.44 | 0 | 25.54 | 0 | -0.69 | 0 | -23.84 | 0 | 22.17 | -0.14 | 0 | 0 | 38.70 | -58.12 | 11.25 | 861.54 | 7.67 | 0.13 | 2.84 | 153.57 | 0 | 0 | 119.89 | 0 |
| 2019 (6) | -1.25 | 0 | 1.32 | 0 | -19.58 | 0 | -0.7 | 0 | 0.07 | 0 | 22.2 | 110.83 | 0 | 0 | 92.42 | 25.78 | 1.17 | 5750.0 | 7.66 | 0 | 1.12 | 80.65 | 0 | 0 | -14.24 | 0 |
| 2018 (5) | 2.79 | 4.89 | -11.74 | 0 | 32.75 | 569.73 | -0.39 | 0 | -8.95 | 0 | 10.53 | 94.64 | 0.03 | 0 | 73.48 | 178.44 | 0.02 | -91.3 | -0.17 | 0 | 0.62 | 6.9 | 0 | 0 | 620.00 | 172.71 |
| 2017 (4) | 2.66 | 39.27 | -2.79 | 0 | 4.89 | 526.92 | 0.37 | 0 | -0.13 | 0 | 5.41 | 157.62 | -0.01 | 0 | 26.39 | 186.77 | 0.23 | -85.71 | 0.59 | -19.18 | 0.58 | 5.45 | 0 | 0 | 227.35 | 52.36 |
| 2016 (3) | 1.91 | -70.48 | -2.52 | 0 | 0.78 | 0 | -0.01 | 0 | -0.61 | 0 | 2.1 | 250.0 | -0.56 | 0 | 9.20 | 363.96 | 1.61 | -37.84 | 0.73 | -61.38 | 0.55 | -1.79 | 0 | 0 | 149.22 | -43.5 |
| 2015 (2) | 6.47 | 0 | -1.72 | 0 | -1.08 | 0 | -0.99 | 0 | 4.75 | 0 | 0.6 | -92.83 | -1.87 | 0 | 1.98 | -93.16 | 2.59 | 94.74 | 1.89 | 190.77 | 0.56 | 5.66 | 0 | 0 | 264.08 | 0 |
| 2014 (1) | -7.62 | 0 | -7.53 | 0 | 14.66 | 0 | 0.2 | 0 | -15.15 | 0 | 8.37 | 443.51 | 0 | 0 | 28.98 | 552.66 | 1.33 | -51.1 | 0.65 | -65.97 | 0.53 | 8.16 | 0 | 0 | -645.76 | 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) | 24.29 | 2569.23 | 255.64 | -4.87 | -11.95 | 70.41 | -16.68 | -157.64 | -661.62 | -0.79 | 28.83 | -117.44 | 19.42 | 664.53 | 301.66 | 4.98 | -4.05 | -31.69 | 0 | 0 | 0 | 17.37 | 1.51 | -13.15 | 8.41 | -3.22 | 55.17 | 4.38 | -22.2 | 40.38 | 3.45 | -0.29 | 40.82 | 0.01 | 0.0 | 0.0 | 309.82 | 2998.21 | 153.12 |
| 24Q2 (19) | 0.91 | -54.27 | -55.61 | -4.35 | -235.09 | 35.46 | 28.94 | 557.91 | 589.68 | -1.11 | 43.65 | 79.85 | -3.44 | -166.03 | 26.65 | 5.19 | 46.2 | -46.33 | 0 | 0 | 0 | 17.11 | 51.79 | -43.04 | 8.69 | -18.02 | 187.75 | 5.63 | -13.52 | 143.72 | 3.46 | 13.82 | 51.75 | 0.01 | 0 | 0.0 | 10.00 | -52.01 | -77.56 |
| 24Q1 (18) | 1.99 | 9.34 | 113.75 | 3.22 | 90.53 | 113.36 | -6.32 | -1763.16 | -110.74 | -1.97 | -688.0 | 77.69 | 5.21 | 48.43 | 113.5 | 3.55 | -43.56 | -81.95 | 0 | 0 | 0 | 11.27 | -10.82 | -84.67 | 10.6 | 2.12 | 1352.05 | 6.51 | 42.76 | 1256.25 | 3.04 | -12.39 | 54.31 | 0 | 0 | -100.0 | 20.84 | -8.06 | 103.54 |
| 23Q4 (17) | 1.82 | -73.35 | 443.4 | 1.69 | 110.27 | 133.14 | 0.38 | -87.21 | 103.28 | -0.25 | -105.52 | 89.8 | 3.51 | 136.45 | 162.34 | 6.29 | -13.72 | -48.78 | 0 | 0 | 0 | 12.64 | -36.8 | -69.69 | 10.38 | 91.51 | 419.38 | 4.56 | 46.15 | 423.4 | 3.47 | 41.63 | 72.64 | 0 | -100.0 | -100.0 | 22.67 | -81.48 | 126.09 |
| 23Q3 (16) | 6.83 | 233.17 | 50.44 | -16.46 | -144.21 | -257.83 | 2.97 | 150.25 | -58.4 | 4.53 | 182.21 | 1043.75 | -9.63 | -105.33 | -15950.0 | 7.29 | -24.61 | 9.79 | 0 | 0 | 0 | 20.00 | -33.42 | -30.33 | 5.42 | 79.47 | 495.6 | 3.12 | 35.06 | 97.47 | 2.45 | 7.46 | 67.81 | 0.01 | 0.0 | 0.0 | 122.40 | 174.66 | -17.77 |
| 23Q2 (15) | 2.05 | 114.17 | 244.37 | -6.74 | 72.04 | 3.99 | -5.91 | -110.04 | -53.11 | -5.51 | 37.6 | -668.04 | -4.69 | 87.84 | 44.43 | 9.67 | -50.84 | 39.14 | 0 | 0 | 0 | 30.04 | -59.15 | -24.75 | 3.02 | 313.7 | 384.91 | 2.31 | 381.25 | 1676.92 | 2.28 | 15.74 | 80.95 | 0.01 | 0.0 | 0.0 | 44.57 | 107.58 | 143.94 |
| 23Q1 (14) | -14.47 | -2630.19 | -230.6 | -24.11 | -372.75 | -155.4 | 58.84 | 608.56 | 209.36 | -8.83 | -260.41 | -806.4 | -38.58 | -585.26 | -2452.44 | 19.67 | 60.18 | 118.8 | 0 | 0 | 0 | 73.53 | 76.35 | 81.91 | 0.73 | 122.46 | -83.14 | 0.48 | 134.04 | -85.88 | 1.97 | -1.99 | 77.48 | 0.01 | 0.0 | 0 | -588.21 | -577.0 | -339.43 |
| 22Q4 (13) | -0.53 | -111.67 | 94.34 | -5.1 | -10.87 | 55.54 | -11.57 | -262.04 | -154.47 | -2.45 | -410.42 | -130.9 | -5.63 | -9283.33 | 72.97 | 12.28 | 84.94 | 38.6 | 0 | 0 | 0 | 41.70 | 45.25 | 24.91 | -3.25 | -457.14 | -262.5 | -1.41 | -189.24 | -177.05 | 2.01 | 37.67 | 95.15 | 0.01 | 0.0 | 0 | -86.89 | -158.37 | 73.45 |
| 22Q3 (12) | 4.54 | 419.72 | 84.55 | -4.6 | 34.47 | 67.65 | 7.14 | 284.97 | -44.31 | -0.48 | -149.48 | 62.79 | -0.06 | 99.29 | 99.49 | 6.64 | -4.46 | -16.16 | 0 | 0 | 0 | 28.71 | -28.09 | 17.69 | 0.91 | 185.85 | -85.83 | 1.58 | 1115.38 | -59.07 | 1.46 | 15.87 | 44.55 | 0.01 | 0.0 | 0 | 148.85 | 246.76 | 194.68 |
| 22Q2 (11) | -1.42 | -112.82 | 74.69 | -7.02 | 25.64 | 54.91 | -3.86 | -120.29 | -117.75 | 0.97 | -22.4 | 253.97 | -8.44 | -614.63 | 60.15 | 6.95 | -22.69 | -43.77 | 0 | 0 | 0 | 39.92 | -1.24 | -23.84 | -1.06 | -124.48 | -120.62 | 0.13 | -96.18 | -97.07 | 1.26 | 13.51 | 34.04 | 0.01 | 0 | 0 | -101.43 | -141.29 | 2.91 |
| 22Q1 (10) | 11.08 | 218.38 | 124.29 | -9.44 | 17.7 | 15.49 | 19.02 | -10.45 | 394.03 | 1.25 | -84.24 | 371.74 | 1.64 | 107.87 | 126.32 | 8.99 | 1.47 | 11.12 | 0 | 0 | 0 | 40.42 | 21.09 | -16.21 | 4.33 | 116.5 | 10.18 | 3.4 | 85.79 | 37.65 | 1.11 | 7.77 | 26.14 | 0 | 0 | 0 | 245.68 | 175.07 | 66.6 |
| 21Q4 (9) | -9.36 | -480.49 | -3327.59 | -11.47 | 19.34 | -51.12 | 21.24 | 65.68 | 248.2 | 7.93 | 714.73 | 39750.0 | -20.83 | -77.13 | -185.34 | 8.86 | 11.87 | -19.75 | 0 | 0 | 0 | 33.38 | 36.86 | -63.62 | 2.0 | -68.85 | 62.6 | 1.83 | -52.59 | 23.65 | 1.03 | 1.98 | 24.1 | 0 | 0 | 0 | -327.27 | -747.89 | -2706.9 |
| 21Q3 (8) | 2.46 | 143.85 | -42.66 | -14.22 | 8.67 | -207.79 | 12.82 | -41.06 | 507.58 | -1.29 | -104.76 | -239.47 | -11.76 | 44.48 | -3463.64 | 7.92 | -35.92 | 54.39 | 0 | 0 | 0 | 24.39 | -53.47 | -3.1 | 6.42 | 24.9 | 22.05 | 3.86 | -12.87 | 34.97 | 1.01 | 7.45 | 36.49 | 0 | 0 | 0 | 50.51 | 148.35 | -57.61 |
| 21Q2 (7) | -5.61 | -213.56 | -179.69 | -15.57 | -39.39 | -18.58 | 21.75 | 464.94 | 60.64 | -0.63 | -36.96 | -226.0 | -21.18 | -239.97 | -247.78 | 12.36 | 52.78 | 235.87 | 0 | 0 | 0 | 52.42 | 8.66 | 85.74 | 5.14 | 30.79 | 51.18 | 4.43 | 79.35 | 104.15 | 0.94 | 6.82 | 14.63 | 0 | 0 | 0 | -104.47 | -170.84 | -144.37 |
| 21Q1 (6) | 4.94 | 1603.45 | 404.08 | -11.17 | -47.17 | -0.63 | 3.85 | -36.89 | 1.32 | -0.46 | -2200.0 | 41.03 | -6.23 | 14.66 | 38.44 | 8.09 | -26.72 | 248.71 | 0 | 0 | 0 | 48.24 | -47.43 | 145.99 | 3.93 | 219.51 | 191.11 | 2.47 | 66.89 | 114.78 | 0.88 | 6.02 | 87.23 | 0 | 0 | 0 | 147.46 | 1074.62 | 143.76 |
| 20Q4 (5) | 0.29 | -93.24 | 113.43 | -7.59 | -64.29 | -41.34 | 6.1 | 189.1 | 23.23 | -0.02 | 94.74 | -122.22 | -7.3 | -2112.12 | 3.05 | 11.04 | 115.2 | 97.5 | 0 | 0 | 0 | 91.77 | 264.58 | 60.06 | 1.23 | -76.62 | -16.33 | 1.48 | -48.25 | 12.98 | 0.83 | 12.16 | 93.02 | 0 | 0 | 0 | 12.55 | -89.47 | 110.11 |
| 20Q3 (4) | 4.29 | -39.06 | 0.0 | -4.62 | 64.81 | 0.0 | 2.11 | -84.42 | 0.0 | -0.38 | -176.0 | 0.0 | -0.33 | 94.58 | 0.0 | 5.13 | 39.4 | 0.0 | 0 | 0 | 0.0 | 25.17 | -10.8 | 0.0 | 5.26 | 54.71 | 0.0 | 2.86 | 31.8 | 0.0 | 0.74 | -9.76 | 0.0 | 0 | 0 | 0.0 | 119.17 | -49.39 | 0.0 |
| 20Q2 (3) | 7.04 | 618.37 | 0.0 | -13.13 | -18.29 | 0.0 | 13.54 | 256.32 | 0.0 | 0.5 | 164.1 | 0.0 | -6.09 | 39.82 | 0.0 | 3.68 | 58.62 | 0.0 | 0 | 0 | 0.0 | 28.22 | 43.9 | 0.0 | 3.4 | 151.85 | 0.0 | 2.17 | 88.7 | 0.0 | 0.82 | 74.47 | 0.0 | 0 | 0 | 0.0 | 235.45 | 289.22 | 0.0 |
| 20Q1 (2) | 0.98 | 145.37 | 0.0 | -11.1 | -106.7 | 0.0 | 3.8 | -23.23 | 0.0 | -0.78 | -966.67 | 0.0 | -10.12 | -34.4 | 0.0 | 2.32 | -58.5 | 0.0 | 0 | 0 | 0.0 | 19.61 | -65.79 | 0.0 | 1.35 | -8.16 | 0.0 | 1.15 | -12.21 | 0.0 | 0.47 | 9.3 | 0.0 | 0 | 0 | 0.0 | 60.49 | 148.73 | 0.0 |
| 19Q4 (1) | -2.16 | 0.0 | 0.0 | -5.37 | 0.0 | 0.0 | 4.95 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -7.53 | 0.0 | 0.0 | 5.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 57.33 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -124.14 | 0.0 | 0.0 |
