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) | 70.87 | 26.73 | -29.74 | 0 | -26.55 | 0 | 3.34 | 15.57 | 41.13 | -14.29 | 28.24 | 27.44 | 0 | 0 | 11.84 | 13.68 | 37.44 | 93.49 | 30.19 | 40.35 | 27.62 | -3.39 | 1.86 | -42.41 | 118.77 | 13.27 |
| 2022 (9) | 55.92 | 43.9 | -7.93 | 0 | -39.52 | 0 | 2.89 | 22.98 | 47.99 | 197.15 | 22.16 | 7.83 | 0 | 0 | 10.41 | -6.87 | 19.35 | 256.35 | 21.51 | 212.65 | 28.59 | -3.64 | 3.23 | -0.62 | 104.86 | 7.39 |
| 2021 (8) | 38.86 | -24.35 | -22.71 | 0 | -16.82 | 0 | 2.35 | -23.7 | 16.15 | -33.51 | 20.55 | -14.45 | 0 | 0 | 11.18 | -19.37 | 5.43 | 0.56 | 6.88 | -16.1 | 29.67 | -0.6 | 3.25 | 5.18 | 97.64 | -21.81 |
| 2020 (7) | 51.37 | -1.72 | -27.08 | 0 | -20.45 | 0 | 3.08 | 300.0 | 24.29 | 12.19 | 24.02 | -24.23 | 0 | 0 | 13.87 | -5.46 | 5.4 | -75.05 | 8.2 | -58.67 | 29.85 | -1.06 | 3.09 | -7.21 | 124.87 | 27.42 |
| 2019 (6) | 52.27 | 11.14 | -30.62 | 0 | -20.64 | 0 | 0.77 | 0 | 21.65 | 75.45 | 31.7 | -11.28 | 0 | 0 | 14.67 | -5.56 | 21.64 | 16.97 | 19.84 | 3.01 | 30.17 | 5.12 | 3.33 | -1.77 | 97.99 | 7.0 |
| 2018 (5) | 47.03 | -11.99 | -34.69 | 0 | -12.92 | 0 | -0.33 | 0 | 12.34 | 15.54 | 35.73 | -17.18 | 0 | 0 | 15.53 | -11.97 | 18.5 | -25.97 | 19.26 | -17.73 | 28.7 | 5.94 | 3.39 | 25.56 | 91.59 | -8.82 |
| 2017 (4) | 53.44 | -4.01 | -42.76 | 0 | -13.54 | 0 | 0.93 | -65.93 | 10.68 | -19.58 | 43.14 | 4.68 | 0 | 0 | 17.64 | 3.52 | 24.99 | -10.65 | 23.41 | -3.06 | 27.09 | 0.41 | 2.7 | -7.22 | 100.45 | -2.49 |
| 2016 (3) | 55.67 | 9.09 | -42.39 | 0 | -18.54 | 0 | 2.73 | 0 | 13.28 | 17.42 | 41.21 | 2.23 | 0 | 0 | 17.04 | -5.06 | 27.97 | 50.86 | 24.15 | 42.39 | 26.98 | 2.51 | 2.91 | 5.82 | 103.02 | -7.08 |
| 2015 (2) | 51.03 | 54.36 | -39.72 | 0 | -2.21 | 0 | -0.32 | 0 | 11.31 | 0 | 40.31 | 1.31 | 0 | 0 | 17.95 | -4.62 | 18.54 | 70.4 | 16.96 | 86.37 | 26.32 | 9.9 | 2.75 | 22.77 | 110.86 | 18.34 |
| 2014 (1) | 33.06 | 8.89 | -40.69 | 0 | 9.16 | 0 | -4.69 | 0 | -7.63 | 0 | 39.79 | 32.77 | 0 | 0 | 18.82 | 23.18 | 10.88 | -21.84 | 9.1 | -32.44 | 23.95 | 8.67 | 2.24 | 13.71 | 93.68 | 15.65 |
| 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) | 15.54 | 58.09 | -13.81 | -17.11 | -924.55 | -204.45 | -25.49 | -1193.91 | -57.64 | 1.69 | 1636.36 | 412.12 | -1.57 | -119.24 | -112.65 | 16.0 | 210.68 | 170.73 | 0 | 0 | 0 | 25.34 | 204.33 | 163.83 | 11.79 | 8.46 | 15.82 | 8.83 | -15.18 | -9.34 | 6.46 | -1.67 | -5.97 | 0.42 | -35.38 | 44.83 | 98.92 | 77.41 | -7.28 |
| 24Q2 (19) | 9.83 | -51.24 | -44.78 | -1.67 | 77.34 | 78.78 | -1.97 | -152.56 | 33.89 | -0.11 | -109.65 | -122.92 | 8.16 | -36.2 | -17.82 | 5.15 | -16.53 | -11.97 | 0 | 0 | 0 | 8.33 | -16.69 | -21.0 | 10.87 | -10.24 | 36.39 | 10.41 | -11.18 | 37.34 | 6.57 | -0.15 | -5.87 | 0.65 | 54.76 | 16.07 | 55.76 | -48.23 | -52.64 |
| 24Q1 (18) | 20.16 | -16.87 | 86.84 | -7.37 | 39.14 | -78.88 | -0.78 | 84.27 | 68.16 | 1.14 | -53.66 | 1800.0 | 12.79 | 5.35 | 91.75 | 6.17 | -45.83 | 20.98 | 0 | 0 | 0 | 9.99 | -42.49 | 9.69 | 12.11 | 0.08 | 68.19 | 11.72 | 47.05 | 139.18 | 6.58 | -2.37 | -6.53 | 0.42 | -2.33 | -27.59 | 107.69 | -32.76 | 24.96 |
| 23Q4 (17) | 24.25 | 34.5 | 69.34 | -12.11 | -115.48 | -160.43 | -4.96 | 69.33 | -6.67 | 2.46 | 645.45 | 693.55 | 12.14 | -2.18 | 25.54 | 11.39 | 92.72 | 61.1 | 0 | 0 | 0 | 17.38 | 80.93 | 30.58 | 12.1 | 18.86 | 90.55 | 7.97 | -18.17 | 131.69 | 6.74 | -1.89 | -4.13 | 0.43 | 48.28 | -37.68 | 160.17 | 50.13 | 24.83 |
| 23Q3 (16) | 18.03 | 1.29 | 1.29 | -5.62 | 28.59 | 16.12 | -16.17 | -442.62 | -4.59 | 0.33 | -31.25 | -73.81 | 12.41 | 24.97 | 11.8 | 5.91 | 1.03 | 2.78 | 0 | 0 | 0 | 9.60 | -8.87 | -7.69 | 10.18 | 27.73 | 82.44 | 9.74 | 28.5 | 39.34 | 6.87 | -1.58 | -2.97 | 0.29 | -48.21 | -74.11 | 106.69 | -9.38 | -8.96 |
| 23Q2 (15) | 17.8 | 64.97 | 3.13 | -7.87 | -91.02 | -604.49 | -2.98 | -21.63 | 83.76 | 0.48 | 700.0 | -58.62 | 9.93 | 48.88 | -47.24 | 5.85 | 14.71 | 46.98 | 0 | 0 | 100.0 | 10.54 | 15.68 | 43.49 | 7.97 | 10.69 | 67.79 | 7.58 | 54.69 | -6.07 | 6.98 | -0.85 | -2.92 | 0.56 | -3.45 | 60.0 | 117.72 | 36.6 | 6.47 |
| 23Q1 (14) | 10.79 | -24.65 | 65.24 | -4.12 | 11.4 | -321.51 | -2.45 | 47.31 | -131.13 | 0.06 | -80.65 | -62.5 | 6.67 | -31.02 | -20.5 | 5.1 | -27.86 | -4.85 | 0 | 0 | -100.0 | 9.11 | -31.54 | -14.61 | 7.2 | 13.39 | 170.68 | 4.9 | 42.44 | 62.79 | 7.04 | 0.14 | -3.56 | 0.58 | -15.94 | -45.28 | 86.18 | -32.84 | 50.06 |
| 22Q4 (13) | 14.32 | -19.55 | 37.16 | -4.65 | 30.6 | 15.76 | -4.65 | 69.92 | -564.29 | 0.31 | -75.4 | 616.67 | 9.67 | -12.88 | 96.54 | 7.07 | 22.96 | 57.46 | 0 | 0 | 0 | 13.31 | 27.91 | 46.29 | 6.35 | 13.8 | 516.5 | 3.44 | -50.79 | 86.96 | 7.03 | -0.71 | -4.74 | 0.69 | -38.39 | -41.03 | 128.32 | 9.5 | 27.7 |
| 22Q3 (12) | 17.8 | 3.13 | 83.32 | -6.7 | -529.49 | -22.49 | -15.46 | 15.75 | -110.63 | 1.26 | 8.62 | 193.02 | 11.1 | -41.02 | 161.79 | 5.75 | 44.47 | 13.64 | 0 | 100.0 | 0 | 10.40 | 41.65 | -8.14 | 5.58 | 17.47 | 463.64 | 6.99 | -13.38 | 529.73 | 7.08 | -1.53 | -4.58 | 1.12 | 220.0 | 57.75 | 117.18 | 5.98 | 11.51 |
| 22Q2 (11) | 17.26 | 164.32 | 24.89 | 1.56 | -16.13 | 126.58 | -18.35 | -1631.13 | -199.84 | 1.16 | 625.0 | -2.52 | 18.82 | 124.31 | 136.73 | 3.98 | -25.75 | -30.54 | -7.83 | -200.0 | 0 | 7.34 | -31.16 | -42.86 | 4.75 | 78.57 | 324.11 | 8.07 | 168.11 | 472.34 | 7.19 | -1.51 | -3.36 | 0.35 | -66.98 | -50.7 | 110.57 | 92.52 | -23.51 |
| 22Q1 (10) | 6.53 | -37.45 | 33.54 | 1.86 | 133.7 | 131.79 | -1.06 | -51.43 | 60.15 | 0.16 | 366.67 | -79.75 | 8.39 | 70.53 | 973.96 | 5.36 | 19.38 | 1.9 | 7.83 | 0 | 0 | 10.67 | 17.29 | -8.36 | 2.66 | 158.25 | 15.65 | 3.01 | 63.59 | 19.92 | 7.3 | -1.08 | -1.75 | 1.06 | -9.4 | 60.61 | 57.43 | -42.84 | 24.49 |
| 21Q4 (9) | 10.44 | 7.52 | -20.31 | -5.52 | -0.91 | 24.59 | -0.7 | 90.46 | 83.33 | -0.06 | -113.95 | -104.41 | 4.92 | 16.04 | -14.88 | 4.49 | -11.26 | -14.96 | 0 | 0 | 0 | 9.10 | -19.68 | -19.1 | 1.03 | 4.04 | -54.02 | 1.84 | 65.77 | -2.65 | 7.38 | -0.54 | -1.07 | 1.17 | 64.79 | 120.75 | 100.48 | -4.38 | -24.22 |
| 21Q3 (8) | 9.71 | -29.74 | -47.11 | -5.47 | 6.81 | 24.34 | -7.34 | -19.93 | 42.79 | 0.43 | -63.87 | -72.08 | 4.24 | -46.67 | -61.9 | 5.06 | -11.69 | -35.54 | 0 | 0 | 0 | 11.32 | -11.89 | -34.7 | 0.99 | -11.61 | -48.97 | 1.11 | -21.28 | -58.11 | 7.42 | -0.27 | -0.13 | 0.71 | 0.0 | 39.22 | 105.09 | -27.31 | -39.39 |
| 21Q2 (7) | 13.82 | 182.62 | 71.89 | -5.87 | -0.34 | -13.32 | -6.12 | -130.08 | -327.97 | 1.19 | 50.63 | 310.34 | 7.95 | 928.12 | 177.97 | 5.73 | 8.94 | 15.06 | 0 | 0 | 0 | 12.85 | 10.4 | -14.7 | 1.12 | -51.3 | 136.84 | 1.41 | -43.82 | 1510.0 | 7.44 | 0.13 | -0.27 | 0.71 | 7.58 | -10.13 | 144.56 | 213.36 | 46.54 |
| 21Q1 (6) | 4.89 | -62.67 | -58.8 | -5.85 | 20.08 | 20.52 | -2.66 | 36.67 | -33.67 | 0.79 | -41.91 | 758.33 | -0.96 | -116.61 | -121.29 | 5.26 | -0.38 | -11.0 | 0 | 0 | 0 | 11.64 | 3.55 | -5.52 | 2.3 | 2.68 | -46.01 | 2.51 | 32.8 | -33.07 | 7.43 | -0.4 | -0.93 | 0.66 | 24.53 | -48.03 | 46.13 | -65.21 | -51.34 |
| 20Q4 (5) | 13.1 | -28.65 | -28.53 | -7.32 | -1.24 | 1.21 | -4.2 | 67.26 | 54.4 | 1.36 | -11.69 | 718.18 | 5.78 | -48.07 | -47.07 | 5.28 | -32.74 | -10.36 | 0 | 0 | 0 | 11.24 | -35.17 | 11.56 | 2.24 | 15.46 | -64.61 | 1.89 | -28.68 | -62.43 | 7.46 | 0.4 | -1.45 | 0.53 | 3.92 | -52.25 | 132.59 | -23.52 | -0.83 |
| 20Q3 (4) | 18.36 | 128.36 | 0.0 | -7.23 | -39.58 | 0.0 | -12.83 | -797.2 | 0.0 | 1.54 | 431.03 | 0.0 | 11.13 | 289.16 | 0.0 | 7.85 | 57.63 | 0.0 | 0 | 0 | 0.0 | 17.34 | 15.11 | 0.0 | 1.94 | 163.82 | 0.0 | 2.65 | 2750.0 | 0.0 | 7.43 | -0.4 | 0.0 | 0.51 | -35.44 | 0.0 | 173.37 | 75.74 | 0.0 |
| 20Q2 (3) | 8.04 | -32.27 | 0.0 | -5.18 | 29.62 | 0.0 | -1.43 | 28.14 | 0.0 | 0.29 | 341.67 | 0.0 | 2.86 | -36.59 | 0.0 | 4.98 | -15.74 | 0.0 | 0 | 0 | 0.0 | 15.07 | 22.28 | 0.0 | -3.04 | -171.36 | 0.0 | -0.1 | -102.67 | 0.0 | 7.46 | -0.53 | 0.0 | 0.79 | -37.8 | 0.0 | 98.65 | 4.05 | 0.0 |
| 20Q1 (2) | 11.87 | -35.24 | 0.0 | -7.36 | 0.67 | 0.0 | -1.99 | 78.39 | 0.0 | -0.12 | 45.45 | 0.0 | 4.51 | -58.7 | 0.0 | 5.91 | 0.34 | 0.0 | 0 | 0 | 0.0 | 12.32 | 22.27 | 0.0 | 4.26 | -32.7 | 0.0 | 3.75 | -25.45 | 0.0 | 7.5 | -0.92 | 0.0 | 1.27 | 14.41 | 0.0 | 94.81 | -29.09 | 0.0 |
| 19Q4 (1) | 18.33 | 0.0 | 0.0 | -7.41 | 0.0 | 0.0 | -9.21 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 10.92 | 0.0 | 0.0 | 5.89 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.08 | 0.0 | 0.0 | 6.33 | 0.0 | 0.0 | 5.03 | 0.0 | 0.0 | 7.57 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 133.70 | 0.0 | 0.0 |
