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) | 35.4 | -2.77 | -12.7 | 0 | -5.35 | 0 | -0.21 | 0 | 22.7 | -27.41 | 6.29 | 265.7 | -0.49 | 0 | 4.63 | 231.49 | 11.65 | -25.03 | 41.58 | 7.39 | 3.75 | 2.46 | 0.38 | 58.33 | 77.44 | -9.35 |
| 2022 (9) | 36.41 | 89.14 | -5.14 | 0 | -31.15 | 0 | -0.82 | 0 | 31.27 | 399.52 | 1.72 | -22.87 | 0.02 | 0 | 1.40 | -29.15 | 15.54 | 7.62 | 38.72 | -5.31 | 3.66 | 8.28 | 0.24 | 60.0 | 85.43 | 97.13 |
| 2021 (8) | 19.25 | -17.77 | -12.99 | 0 | 3.72 | 0 | 0.33 | 0 | 6.26 | 627.91 | 2.23 | 3.24 | -0.16 | 0 | 1.97 | -12.98 | 14.44 | 37.52 | 40.89 | 31.95 | 3.38 | 9.03 | 0.15 | 0.0 | 43.34 | -36.62 |
| 2020 (7) | 23.41 | -17.02 | -22.55 | 0 | -0.14 | 0 | -0.56 | 0 | 0.86 | -96.52 | 2.16 | 53.19 | -0.15 | 0 | 2.26 | 32.76 | 10.5 | 9.95 | 30.99 | 12.0 | 3.1 | 0.65 | 0.15 | -40.0 | 68.37 | -24.87 |
| 2019 (6) | 28.21 | 27.07 | -3.52 | 0 | -13.88 | 0 | -0.72 | 0 | 24.69 | 1185.94 | 1.41 | -40.0 | -0.14 | 0 | 1.70 | -63.02 | 9.55 | 218.33 | 27.67 | 11.75 | 3.08 | 48.08 | 0.25 | 78.57 | 91.00 | 10.59 |
| 2018 (5) | 22.2 | 22.86 | -20.28 | 0 | -2.4 | 0 | 0.04 | 0 | 1.92 | -83.6 | 2.35 | -26.1 | -0.22 | 0 | 4.61 | -30.42 | 3.0 | -37.76 | 24.76 | -16.75 | 2.08 | 4.52 | 0.14 | 40.0 | 82.28 | 44.94 |
| 2017 (4) | 18.07 | -24.11 | -6.36 | 0 | -11.64 | 0 | -0.14 | 0 | 11.71 | -19.57 | 3.18 | 72.83 | -1.0 | 0 | 6.62 | 88.06 | 4.82 | -24.21 | 29.74 | 38.07 | 1.99 | 1.53 | 0.1 | 25.0 | 56.77 | -43.78 |
| 2016 (3) | 23.81 | 43.17 | -9.25 | 0 | -12.83 | 0 | -0.11 | 0 | 14.56 | 68.52 | 1.84 | 64.29 | -0.65 | 0 | 3.52 | 66.83 | 6.36 | 109.9 | 21.54 | 52.12 | 1.96 | 5.38 | 0.08 | 14.29 | 100.98 | -2.3 |
| 2015 (2) | 16.63 | 16.13 | -7.99 | 0 | -11.04 | 0 | 0.07 | -66.67 | 8.64 | -34.99 | 1.12 | 148.89 | -0.17 | 0 | 2.11 | 148.8 | 3.03 | 18.82 | 14.16 | -17.63 | 1.86 | 11.38 | 0.07 | 75.0 | 103.36 | 36.41 |
| 2014 (1) | 14.32 | 23.88 | -1.03 | 0 | -15.95 | 0 | 0.21 | 0 | 13.29 | 112.98 | 0.45 | 80.0 | -0.18 | 0 | 0.85 | 82.1 | 2.55 | 5.37 | 17.19 | 28.86 | 1.67 | 1.21 | 0.04 | 33.33 | 75.77 | -1.56 |
| 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) | 23.15 | 375.36 | 15.17 | 1.2 | 131.09 | 149.79 | -22.02 | -729.14 | -73.39 | 1.05 | 52.17 | 146.05 | 24.35 | 2310.89 | 37.65 | 1.34 | -27.17 | -24.72 | -0.02 | 94.87 | 75.0 | 4.81 | 3.04 | -24.94 | 0.69 | -91.8 | 7.81 | 7.55 | -43.95 | -29.51 | 0.97 | 4.3 | 2.11 | 0.1 | 25.0 | 0.0 | 268.56 | 698.52 | 57.13 |
| 24Q2 (19) | 4.87 | -35.67 | 105.49 | -3.86 | -94.95 | -872.0 | 3.5 | 137.35 | 134.9 | 0.69 | 225.45 | 0 | 1.01 | -81.93 | -64.81 | 1.84 | -29.5 | 170.59 | -0.39 | -2050.0 | -1075.0 | 4.67 | -45.39 | 150.05 | 8.41 | 273.78 | -2.44 | 13.47 | 22.57 | 10.14 | 0.93 | 0.0 | -1.06 | 0.08 | -11.11 | 14.29 | 33.63 | -46.64 | 87.89 |
| 24Q1 (18) | 7.57 | 34.46 | 3.7 | -1.98 | 79.57 | -80.0 | -9.37 | -273.2 | -2229.55 | -0.55 | -125.35 | -2850.0 | 5.59 | 237.68 | -9.84 | 2.61 | -23.01 | 493.18 | 0.02 | 105.0 | 140.0 | 8.55 | 8.81 | 458.19 | 2.25 | 75.78 | 104.55 | 10.99 | 41.81 | 0.83 | 0.93 | 1.09 | 0.0 | 0.09 | -25.0 | 12.5 | 63.03 | -1.59 | 2.84 |
| 23Q4 (17) | 5.63 | -71.99 | 94.14 | -9.69 | -302.07 | -1201.14 | 5.41 | 142.6 | 258.65 | 2.17 | 195.18 | 246.62 | -4.06 | -122.95 | -207.41 | 3.39 | 90.45 | 591.84 | -0.4 | -400.0 | -407.69 | 7.86 | 22.61 | 394.17 | 1.28 | 100.0 | 509.52 | 7.75 | -27.64 | 27.47 | 0.92 | -3.16 | 2.22 | 0.12 | 20.0 | 9.09 | 64.05 | -62.53 | 56.59 |
| 23Q3 (16) | 20.1 | 748.1 | -12.87 | -2.41 | -582.0 | -51.57 | -12.7 | -952.35 | 52.43 | -2.28 | 0 | -493.1 | 17.69 | 516.38 | -17.64 | 1.78 | 161.76 | 1171.43 | -0.08 | -300.0 | 0.0 | 6.41 | 243.24 | 1111.89 | 0.64 | -92.58 | 223.08 | 10.71 | -12.43 | 64.52 | 0.95 | 1.06 | 2.15 | 0.1 | 42.86 | 100.0 | 170.92 | 854.84 | -44.51 |
| 23Q2 (15) | 2.37 | -67.53 | -69.02 | 0.5 | 145.45 | 116.39 | 1.49 | 238.64 | 153.21 | 0 | -100.0 | 100.0 | 2.87 | -53.71 | -37.61 | 0.68 | 54.55 | 9.68 | 0.04 | 180.0 | 233.33 | 1.87 | 21.9 | 20.58 | 8.62 | 683.64 | -37.45 | 12.23 | 12.2 | -8.46 | 0.94 | 1.08 | 2.17 | 0.07 | -12.5 | 75.0 | 17.90 | -70.8 | -66.49 |
| 23Q1 (14) | 7.3 | 151.72 | 161.65 | -1.1 | -225.0 | 20.86 | 0.44 | 112.9 | -75.0 | 0.02 | 101.35 | -85.71 | 6.2 | 64.02 | 342.86 | 0.44 | -10.2 | -8.33 | -0.05 | -138.46 | -400.0 | 1.53 | -3.67 | -17.02 | 1.1 | 423.81 | -47.12 | 10.9 | 79.28 | -14.71 | 0.93 | 3.33 | 1.09 | 0.08 | -27.27 | 100.0 | 61.29 | 49.85 | 201.85 |
| 22Q4 (13) | 2.9 | -87.43 | 121.37 | 0.88 | 155.35 | 137.61 | -3.41 | 87.23 | -197.99 | -1.48 | -355.17 | -428.57 | 3.78 | -82.4 | 466.99 | 0.49 | 250.0 | -18.33 | 0.13 | 262.5 | -40.91 | 1.59 | 200.68 | -13.19 | 0.21 | 140.38 | -83.59 | 6.08 | -6.61 | 32.46 | 0.9 | -3.23 | 1.12 | 0.11 | 120.0 | 450.0 | 40.90 | -86.72 | 71.73 |
| 22Q3 (12) | 23.07 | 201.57 | 63.27 | -1.59 | 47.87 | 59.85 | -26.7 | -853.57 | -265.75 | 0.58 | 1066.67 | 2033.33 | 21.48 | 366.96 | 111.21 | 0.14 | -77.42 | -77.05 | -0.08 | -166.67 | 27.27 | 0.53 | -65.85 | -77.53 | -0.52 | -103.77 | -140.0 | 6.51 | -51.27 | -25.6 | 0.93 | 1.09 | 8.14 | 0.05 | 25.0 | 0.0 | 308.01 | 476.56 | 110.57 |
| 22Q2 (11) | 7.65 | 174.19 | 172.24 | -3.05 | -119.42 | 55.08 | -2.8 | -259.09 | -264.71 | -0.06 | -142.86 | -146.15 | 4.6 | 228.57 | 215.58 | 0.62 | 29.17 | 14.81 | -0.03 | -200.0 | 88.0 | 1.55 | -16.12 | -7.25 | 13.78 | 562.5 | 43.39 | 13.36 | 4.54 | -11.23 | 0.92 | 0.0 | 12.2 | 0.04 | 0.0 | 0.0 | 53.42 | 163.09 | 202.47 |
| 22Q1 (10) | 2.79 | 112.98 | 176.24 | -1.39 | 40.6 | -1490.0 | 1.76 | -49.43 | -69.86 | 0.14 | 150.0 | -72.55 | 1.4 | 235.92 | 26.13 | 0.48 | -20.0 | 0.0 | -0.01 | -104.55 | 50.0 | 1.85 | 0.78 | -14.39 | 2.08 | 62.5 | -7.56 | 12.78 | 178.43 | 2.24 | 0.92 | 3.37 | 13.58 | 0.04 | 100.0 | 0.0 | 20.31 | -14.75 | 168.4 |
| 21Q4 (9) | 1.31 | -90.73 | 645.83 | -2.34 | 40.91 | 68.8 | 3.48 | 147.67 | -55.78 | -0.28 | -833.33 | 54.84 | -1.03 | -110.13 | 86.69 | 0.6 | -1.64 | -57.45 | 0.22 | 300.0 | 214.29 | 1.83 | -22.19 | -68.13 | 1.28 | -1.54 | 255.56 | 4.59 | -47.54 | -46.63 | 0.89 | 3.49 | 14.1 | 0.02 | -60.0 | -50.0 | 23.82 | -83.72 | 1034.86 |
| 21Q3 (8) | 14.13 | 402.85 | -27.46 | -3.96 | 41.68 | 40.36 | -7.3 | -529.41 | 46.95 | -0.03 | -123.08 | 88.46 | 10.17 | 355.53 | -20.79 | 0.61 | 12.96 | 60.53 | -0.11 | 56.0 | -175.0 | 2.36 | 41.01 | 44.66 | 1.3 | -86.47 | -30.48 | 8.75 | -41.86 | -11.17 | 0.86 | 4.88 | 10.26 | 0.05 | 25.0 | 25.0 | 146.27 | 728.19 | -19.88 |
| 21Q2 (7) | 2.81 | 178.22 | 16.12 | -6.79 | -6890.0 | -654.44 | 1.7 | -70.89 | -62.14 | 0.13 | -74.51 | -75.0 | -3.98 | -458.56 | -361.84 | 0.54 | 12.5 | 217.65 | -0.25 | -1150.0 | -56.25 | 1.67 | -22.58 | 166.26 | 9.61 | 327.11 | 34.78 | 15.05 | 20.4 | 45.55 | 0.82 | 1.23 | 6.49 | 0.04 | 0.0 | 33.33 | 17.66 | 133.45 | -18.7 |
| 21Q1 (6) | 1.01 | 520.83 | -42.29 | 0.1 | 101.33 | 101.33 | 5.84 | -25.79 | 359.84 | 0.51 | 182.26 | 368.42 | 1.11 | 114.34 | 119.24 | 0.48 | -65.96 | 140.0 | -0.02 | -128.57 | 0.0 | 2.16 | -62.48 | 120.91 | 2.25 | 525.0 | 97.37 | 12.5 | 45.35 | 470.78 | 0.81 | 3.85 | 5.19 | 0.04 | 0.0 | 0.0 | 7.57 | 396.95 | -87.03 |
| 20Q4 (5) | -0.24 | -101.23 | -105.8 | -7.5 | -12.95 | -523.73 | 7.87 | 157.19 | 150.61 | -0.62 | -138.46 | -369.57 | -7.74 | -160.28 | -230.96 | 1.41 | 271.05 | 200.0 | 0.07 | 275.0 | -75.0 | 5.75 | 253.2 | 181.53 | 0.36 | -80.75 | -66.36 | 8.6 | -12.69 | 89.01 | 0.78 | 0.0 | -1.27 | 0.04 | 0.0 | -69.23 | -2.55 | -101.4 | -103.37 |
| 20Q3 (4) | 19.48 | 704.96 | 0.0 | -6.64 | -637.78 | 0.0 | -13.76 | -406.46 | 0.0 | -0.26 | -150.0 | 0.0 | 12.84 | 744.74 | 0.0 | 0.38 | 123.53 | 0.0 | -0.04 | 75.0 | 0.0 | 1.63 | 159.54 | 0.0 | 1.87 | -73.77 | 0.0 | 9.85 | -4.74 | 0.0 | 0.78 | 1.3 | 0.0 | 0.04 | 33.33 | 0.0 | 182.57 | 740.42 | 0.0 |
| 20Q2 (3) | 2.42 | 38.29 | 0.0 | -0.9 | 88.03 | 0.0 | 4.49 | 253.54 | 0.0 | 0.52 | 373.68 | 0.0 | 1.52 | 126.34 | 0.0 | 0.17 | -15.0 | 0.0 | -0.16 | -700.0 | 0.0 | 0.63 | -35.76 | 0.0 | 7.13 | 525.44 | 0.0 | 10.34 | 372.15 | 0.0 | 0.77 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 21.72 | -62.76 | 0.0 |
| 20Q1 (2) | 1.75 | -57.73 | 0.0 | -7.52 | -524.86 | 0.0 | 1.27 | 108.17 | 0.0 | -0.19 | -182.61 | 0.0 | -5.77 | -197.63 | 0.0 | 0.2 | -57.45 | 0.0 | -0.02 | -107.14 | 0.0 | 0.98 | -52.19 | 0.0 | 1.14 | 6.54 | 0.0 | 2.19 | -51.87 | 0.0 | 0.77 | -2.53 | 0.0 | 0.04 | -69.23 | 0.0 | 58.33 | -22.93 | 0.0 |
| 19Q4 (1) | 4.14 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | -15.55 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 5.91 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 4.55 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 75.69 | 0.0 | 0.0 |
