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 | 11.76 | -7.47 | 0 | -27.52 | 0 | 0.29 | 0 | 13.44 | 18.52 | 3.31 | -14.47 | -0.53 | 0 | 1.19 | -11.03 | 13.6 | -5.75 | 12.26 | 0.99 | 5.88 | -1.18 | 0.77 | 13.24 | 110.58 | 10.93 |
| 2022 (9) | 18.71 | -50.88 | -7.37 | 0 | -5.7 | 0 | -0.19 | 0 | 11.34 | -47.06 | 3.87 | -37.48 | -0.42 | 0 | 1.34 | -25.84 | 14.43 | -51.61 | 12.14 | -50.59 | 5.95 | -1.65 | 0.68 | -12.82 | 99.68 | -17.83 |
| 2021 (8) | 38.09 | 56.75 | -16.67 | 0 | -27.14 | 0 | 0.36 | 16.13 | 21.42 | -18.62 | 6.19 | 119.5 | -0.54 | 0 | 1.80 | 120.52 | 29.82 | -26.26 | 24.57 | -23.53 | 6.05 | 1.34 | 0.78 | 20.0 | 121.31 | 93.44 |
| 2020 (7) | 24.3 | -51.65 | 2.02 | 0 | -20.58 | 0 | 0.31 | 0 | 26.32 | -32.96 | 2.82 | -30.54 | -0.74 | 0 | 0.82 | -36.99 | 40.44 | -8.59 | 32.13 | -5.94 | 5.97 | 3.83 | 0.65 | 20.37 | 62.71 | -49.53 |
| 2019 (6) | 50.26 | 90.45 | -11.0 | 0 | -27.05 | 0 | -0.13 | 0 | 39.26 | 88.84 | 4.06 | 5.18 | 0.02 | 0 | 1.30 | -8.02 | 44.24 | 40.44 | 34.16 | 15.84 | 5.75 | 21.56 | 0.54 | 0.0 | 124.25 | 63.66 |
| 2018 (5) | 26.39 | 3.82 | -5.6 | 0 | -24.78 | 0 | -1.47 | 0 | 20.79 | 37.96 | 3.86 | -61.71 | -0.22 | 0 | 1.41 | -62.92 | 31.5 | 12.7 | 29.49 | 35.71 | 4.73 | 14.53 | 0.54 | 5.88 | 75.92 | -21.24 |
| 2017 (4) | 25.42 | 12.23 | -10.35 | 0 | -4.79 | 0 | -1.53 | 0 | 15.07 | 61.0 | 10.08 | -31.1 | -0.18 | 0 | 3.81 | -29.55 | 27.95 | -7.2 | 21.73 | -16.65 | 4.13 | 12.53 | 0.51 | -16.39 | 96.40 | 29.17 |
| 2016 (3) | 22.65 | -15.26 | -13.29 | 0 | -15.48 | 0 | 0.26 | -89.72 | 9.36 | -42.08 | 14.63 | 225.84 | -5.23 | 0 | 5.40 | 207.07 | 30.12 | -8.37 | 26.07 | -4.54 | 3.67 | 3.67 | 0.61 | 24.49 | 74.63 | -12.5 |
| 2015 (2) | 26.73 | 26.56 | -10.57 | 0 | -6.57 | 0 | 2.53 | 0 | 16.16 | 4.73 | 4.49 | -31.45 | -3.01 | 0 | 1.76 | -41.43 | 32.87 | 33.78 | 27.31 | 31.55 | 3.54 | 17.22 | 0.49 | -44.32 | 85.29 | -0.41 |
| 2014 (1) | 21.12 | 34.61 | -5.69 | 0 | -9.86 | 0 | -0.6 | 0 | 15.43 | 417.79 | 6.55 | -37.38 | -0.49 | 0 | 3.00 | -41.46 | 24.57 | 23.03 | 20.76 | 11.61 | 3.02 | 36.65 | 0.88 | 131.58 | 85.64 | 15.67 |
| 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) | 13.58 | 603.63 | -51.06 | 3.44 | 182.69 | 424.53 | -13.01 | -402.32 | 46.5 | 0.03 | -40.0 | -70.0 | 17.02 | 863.23 | -36.23 | 0.69 | -32.35 | 4.55 | -0.1 | -233.33 | 76.19 | 0.90 | -43.66 | 8.54 | 6.4 | 124.56 | 15.11 | 4.95 | 70.1 | -1.39 | 1.41 | -1.4 | -3.42 | 0.17 | -5.56 | -15.0 | 207.96 | 387.04 | -49.94 |
| 24Q2 (19) | 1.93 | -83.55 | 154.06 | -4.16 | 57.77 | 39.8 | -2.59 | -222.75 | -117.02 | 0.05 | 114.71 | -85.29 | -2.23 | -218.62 | 78.72 | 1.02 | 32.47 | -22.73 | -0.03 | 85.0 | 50.0 | 1.60 | 41.59 | -23.15 | 2.85 | -39.62 | 69.64 | 2.91 | -38.99 | 62.57 | 1.43 | -0.69 | -1.38 | 0.18 | 0.0 | -5.26 | 42.70 | -76.74 | 141.02 |
| 24Q1 (18) | 11.73 | 14762.5 | 467.71 | -9.85 | -337.92 | -170.6 | 2.11 | 130.89 | 118.21 | -0.34 | -1233.33 | -88.89 | 1.88 | -53.69 | 127.53 | 0.77 | -13.48 | 75.0 | -0.2 | -900.0 | -400.0 | 1.13 | -2.31 | 51.41 | 4.72 | 35.63 | 63.32 | 4.77 | 69.75 | 81.37 | 1.44 | -5.26 | -1.37 | 0.18 | -10.0 | 0.0 | 183.57 | 10494.54 | 345.72 |
| 23Q4 (17) | -0.08 | -100.29 | 99.24 | 4.14 | 490.57 | -26.07 | -6.83 | 71.92 | -146.84 | 0.03 | -70.0 | -70.0 | 4.06 | -84.79 | 183.2 | 0.89 | 34.85 | -36.43 | -0.02 | 95.24 | -114.29 | 1.16 | 39.28 | -29.4 | 3.48 | -37.41 | 24.73 | 2.81 | -44.02 | 18.07 | 1.52 | 4.11 | 3.4 | 0.2 | 0.0 | 53.85 | -1.77 | -100.43 | 99.33 |
| 23Q3 (16) | 27.75 | 877.31 | 13.73 | -1.06 | 84.66 | -330.43 | -24.32 | -259.79 | 1.74 | 0.1 | -70.59 | 143.48 | 26.69 | 354.68 | 7.36 | 0.66 | -50.0 | -22.35 | -0.42 | -600.0 | -16.67 | 0.83 | -60.11 | -24.79 | 5.56 | 230.95 | -0.18 | 5.02 | 180.45 | 2.87 | 1.46 | 0.69 | 0.0 | 0.2 | 5.26 | 11.11 | 415.42 | 499.13 | 11.01 |
| 23Q2 (15) | -3.57 | -11.91 | -190.38 | -6.91 | -89.84 | 7.25 | 15.22 | 231.32 | 46.49 | 0.34 | 288.89 | 300.0 | -10.48 | -53.44 | -199.43 | 1.32 | 200.0 | 65.0 | -0.06 | -50.0 | -400.0 | 2.09 | 178.98 | 56.36 | 1.68 | -41.87 | -18.05 | 1.79 | -31.94 | 11.18 | 1.45 | -0.68 | -3.33 | 0.19 | 5.56 | 0.0 | -104.08 | -39.32 | -186.95 |
| 23Q1 (14) | -3.19 | 69.56 | -479.76 | -3.64 | -165.0 | 39.13 | -11.59 | -179.49 | -95.45 | -0.18 | -280.0 | -250.0 | -6.83 | -39.96 | -32.88 | 0.44 | -68.57 | -45.68 | -0.04 | -128.57 | 82.61 | 0.75 | -54.44 | -37.83 | 2.89 | 3.58 | -28.11 | 2.63 | 10.5 | -19.57 | 1.46 | -0.68 | -3.95 | 0.18 | 38.46 | -5.26 | -74.71 | 71.63 | -542.91 |
| 22Q4 (13) | -10.48 | -142.95 | -165.46 | 5.6 | 1117.39 | 1233.33 | 14.58 | 158.91 | 340.99 | 0.1 | 143.48 | 1100.0 | -4.88 | -119.63 | -129.7 | 1.4 | 64.71 | -61.33 | 0.14 | 138.89 | 182.35 | 1.64 | 48.36 | -54.8 | 2.79 | -49.91 | -47.36 | 2.38 | -51.23 | -50.93 | 1.47 | 0.68 | -4.55 | 0.13 | -27.78 | -38.1 | -263.32 | -170.36 | -208.55 |
| 22Q3 (12) | 24.4 | 517.72 | -10.92 | 0.46 | 106.17 | 27.78 | -24.75 | -338.21 | -13.38 | -0.23 | -35.29 | -355.56 | 24.86 | 810.29 | -10.41 | 0.85 | 6.25 | -36.09 | -0.36 | -1900.0 | -500.0 | 1.11 | -17.07 | -27.83 | 5.57 | 171.71 | -31.32 | 4.88 | 203.11 | -17.43 | 1.46 | -2.67 | -2.67 | 0.18 | -5.26 | -5.26 | 374.23 | 212.65 | 3.84 |
| 22Q2 (11) | 3.95 | 370.24 | 150.0 | -7.45 | -24.58 | -121.73 | 10.39 | 275.21 | 82.92 | -0.17 | -241.67 | -750.0 | -3.5 | 31.91 | -96.63 | 0.8 | -1.23 | 90.48 | 0.02 | 108.7 | 111.76 | 1.34 | 10.93 | 135.49 | 2.05 | -49.0 | -77.74 | 1.61 | -50.76 | -80.27 | 1.5 | -1.32 | 0.0 | 0.19 | 0.0 | 0.0 | 119.70 | 609.63 | 646.21 |
| 22Q1 (10) | 0.84 | -94.75 | 112.19 | -5.98 | -1523.81 | 57.59 | -5.93 | 1.98 | -20.04 | 0.12 | 1300.0 | -60.0 | -5.14 | -131.28 | 75.51 | 0.81 | -77.62 | -2.41 | -0.23 | -35.29 | -64.29 | 1.20 | -66.88 | 19.91 | 4.02 | -24.15 | -44.17 | 3.27 | -32.58 | -42.12 | 1.52 | -1.3 | 0.66 | 0.19 | -9.52 | -5.0 | 16.87 | -93.05 | 118.02 |
| 21Q4 (9) | 16.01 | -41.55 | 255.78 | 0.42 | 16.67 | -93.2 | -6.05 | 72.29 | -222.47 | -0.01 | -111.11 | 92.86 | 16.43 | -40.79 | 53.84 | 3.62 | 172.18 | 417.14 | -0.17 | -183.33 | 26.09 | 3.63 | 136.85 | 431.68 | 5.3 | -34.65 | -34.32 | 4.85 | -17.94 | -28.25 | 1.54 | 2.67 | 0.65 | 0.21 | 10.53 | 5.0 | 242.58 | -32.69 | 357.66 |
| 21Q3 (8) | 27.39 | 1633.54 | 134.5 | 0.36 | 110.71 | 1100.0 | -21.83 | -484.33 | -2.92 | 0.09 | 550.0 | -74.29 | 27.75 | 1658.99 | 136.98 | 1.33 | 216.67 | 35.71 | -0.06 | 64.71 | 76.92 | 1.53 | 170.6 | 50.29 | 8.11 | -11.94 | -35.33 | 5.91 | -27.57 | -37.85 | 1.5 | 0.0 | 0.67 | 0.19 | 0.0 | 5.56 | 360.39 | 2146.76 | 244.97 |
| 21Q2 (7) | 1.58 | 122.93 | -72.33 | -3.36 | 76.17 | -135.44 | 5.68 | 214.98 | 158.44 | -0.02 | -106.67 | 83.33 | -1.78 | 91.52 | -111.72 | 0.42 | -49.4 | -23.64 | -0.17 | -21.43 | 29.17 | 0.57 | -43.52 | -18.02 | 9.21 | 27.92 | -25.96 | 8.16 | 44.42 | -16.39 | 1.5 | -0.66 | 2.04 | 0.19 | -5.0 | 35.71 | 16.04 | 117.13 | -68.06 |
| 21Q1 (6) | -6.89 | -253.11 | -385.89 | -14.1 | -328.16 | -3.15 | -4.94 | -200.0 | -191.31 | 0.3 | 314.29 | 50.0 | -20.99 | -296.54 | -86.41 | 0.83 | 18.57 | 40.68 | -0.14 | 39.13 | -1300.0 | 1.00 | 46.86 | 13.49 | 7.2 | -10.78 | -2.57 | 5.65 | -16.42 | -7.22 | 1.51 | -1.31 | 2.03 | 0.2 | 0.0 | 42.86 | -93.61 | -276.62 | -399.49 |
| 20Q4 (5) | 4.5 | -61.47 | -29.47 | 6.18 | 20500.0 | 362.98 | 4.94 | 123.29 | 5.78 | -0.14 | -140.0 | -40.0 | 10.68 | -8.8 | 165.01 | 0.7 | -28.57 | -52.7 | -0.23 | 11.54 | -264.29 | 0.68 | -33.05 | -54.46 | 8.07 | -35.65 | -41.22 | 6.76 | -28.92 | -30.74 | 1.53 | 2.68 | 1.32 | 0.2 | 11.11 | 33.33 | 53.00 | -49.27 | -5.13 |
| 20Q3 (4) | 11.68 | 104.55 | 0.0 | 0.03 | -99.68 | 0.0 | -21.21 | -118.21 | 0.0 | 0.35 | 391.67 | 0.0 | 11.71 | -22.91 | 0.0 | 0.98 | 78.18 | 0.0 | -0.26 | -8.33 | 0.0 | 1.02 | 47.61 | 0.0 | 12.54 | 0.8 | 0.0 | 9.51 | -2.56 | 0.0 | 1.49 | 1.36 | 0.0 | 0.18 | 28.57 | 0.0 | 104.47 | 108.03 | 0.0 |
| 20Q2 (3) | 5.71 | 136.93 | 0.0 | 9.48 | 169.35 | 0.0 | -9.72 | -279.67 | 0.0 | -0.12 | -160.0 | 0.0 | 15.19 | 234.9 | 0.0 | 0.55 | -6.78 | 0.0 | -0.24 | -2300.0 | 0.0 | 0.69 | -21.81 | 0.0 | 12.44 | 68.34 | 0.0 | 9.76 | 60.26 | 0.0 | 1.47 | -0.68 | 0.0 | 0.14 | 0.0 | 0.0 | 50.22 | 60.66 | 0.0 |
| 20Q1 (2) | 2.41 | -62.23 | 0.0 | -13.67 | -481.7 | 0.0 | 5.41 | 15.85 | 0.0 | 0.2 | 300.0 | 0.0 | -11.26 | -379.4 | 0.0 | 0.59 | -60.14 | 0.0 | -0.01 | -107.14 | 0.0 | 0.88 | -41.07 | 0.0 | 7.39 | -46.18 | 0.0 | 6.09 | -37.6 | 0.0 | 1.48 | -1.99 | 0.0 | 0.14 | -6.67 | 0.0 | 31.26 | -44.05 | 0.0 |
| 19Q4 (1) | 6.38 | 0.0 | 0.0 | -2.35 | 0.0 | 0.0 | 4.67 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 4.03 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 13.73 | 0.0 | 0.0 | 9.76 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 55.87 | 0.0 | 0.0 |
