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) | 40.93 | 12.94 | -13.64 | 0 | -39.16 | 0 | 0.74 | 0 | 27.29 | 0.52 | 6.87 | -19.37 | -0.03 | 0 | 2.41 | -1.77 | 2.81 | -77.87 | 4.45 | -86.93 | 13.77 | -0.15 | 0 | 0 | 224.64 | 196.55 |
| 2022 (9) | 36.24 | 48.95 | -9.09 | 0 | -10.36 | 0 | -1.91 | 0 | 27.15 | 55.77 | 8.52 | 81.28 | -0.03 | 0 | 2.45 | 71.23 | 12.7 | -18.06 | 34.05 | 58.89 | 13.79 | 2.53 | 0 | 0 | 75.75 | 8.69 |
| 2021 (8) | 24.33 | -42.33 | -6.9 | 0 | -13.34 | 0 | 1.14 | -54.94 | 17.43 | 0.69 | 4.7 | -52.19 | -1.74 | 0 | 1.43 | -58.04 | 15.5 | 169.1 | 21.43 | 2.24 | 13.45 | 0.3 | 0.03 | -62.5 | 69.69 | -43.09 |
| 2020 (7) | 42.19 | -37.51 | -24.88 | 0 | -19.11 | 0 | 2.53 | -83.28 | 17.31 | -69.53 | 9.83 | -66.58 | -0.3 | 0 | 3.42 | -57.44 | 5.76 | -45.97 | 20.96 | -59.61 | 13.41 | -52.63 | 0.08 | -93.55 | 122.47 | 47.72 |
| 2019 (6) | 67.52 | 21.29 | -10.71 | 0 | -58.32 | 0 | 15.13 | 2264.06 | 56.81 | 125.88 | 29.41 | -35.56 | 0.61 | 0 | 8.02 | -21.68 | 10.66 | -56.65 | 51.89 | 9.54 | 28.31 | 20.98 | 1.24 | 0 | 82.91 | 5.4 |
| 2018 (5) | 55.67 | -12.14 | -30.52 | 0 | -40.41 | 0 | 0.64 | 0 | 25.15 | 3.97 | 45.64 | 60.37 | -0.54 | 0 | 10.25 | 46.54 | 24.59 | -0.08 | 47.37 | 10.68 | 23.4 | 7.44 | 0 | 0 | 78.66 | -19.82 |
| 2017 (4) | 63.36 | 29.2 | -39.17 | 0 | -30.95 | 0 | -1.32 | 0 | 24.19 | 2.8 | 28.46 | 19.68 | 0.1 | -96.27 | 6.99 | 17.16 | 24.61 | -11.22 | 42.8 | 22.95 | 21.78 | -17.53 | 0 | 0 | 98.11 | 22.48 |
| 2016 (3) | 49.04 | -18.29 | -25.51 | 0 | -23.83 | 0 | -19.54 | 0 | 23.53 | -30.73 | 23.78 | -14.34 | 2.68 | 100.0 | 5.97 | -7.84 | 27.72 | -16.83 | 34.81 | 23.05 | 26.41 | -7.59 | 0 | 0 | 80.10 | -24.1 |
| 2015 (2) | 60.02 | 1.73 | -26.05 | 0 | -12.85 | 0 | -1.92 | 0 | 33.97 | 8.74 | 27.76 | 46.65 | 1.34 | 0 | 6.47 | 64.84 | 33.33 | 15.05 | 28.29 | -19.58 | 28.58 | -15.12 | 0 | 0 | 105.54 | 23.16 |
| 2014 (1) | 59.0 | 7.55 | -27.76 | 0 | -26.54 | 0 | 5.04 | 0 | 31.24 | 140.49 | 18.93 | 19.81 | -4.22 | 0 | 3.93 | 18.0 | 28.97 | 43.56 | 35.18 | 65.24 | 33.67 | -15.42 | 0 | 0 | 85.69 | -4.56 |
| 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) | 17.23 | 78.92 | -6.97 | -0.86 | 25.22 | 88.85 | -17.42 | -180.06 | 6.14 | -0.46 | -70.37 | -197.87 | 16.37 | 93.04 | 51.43 | 1.05 | -17.97 | -29.05 | 0 | -100.0 | -100.0 | 1.48 | -11.8 | -28.51 | 1.39 | -24.04 | 308.82 | 9.62 | 295.88 | 1824.0 | 3.41 | 0.0 | -2.29 | 0 | 0 | 0 | 132.23 | -19.81 | -71.51 |
| 24Q2 (19) | 9.63 | 853.47 | -22.84 | -1.15 | 35.03 | 62.9 | -6.22 | -190.65 | 24.97 | -0.27 | -132.14 | -137.5 | 8.48 | 1215.79 | -9.59 | 1.28 | -53.96 | -47.76 | 0.17 | 170.83 | 466.67 | 1.68 | -56.69 | -50.46 | 1.83 | 0.55 | 1176.47 | 2.43 | 35.75 | -47.85 | 3.41 | -3.12 | -2.85 | 0 | 0 | 0 | 164.90 | 766.94 | 7.95 |
| 24Q1 (18) | 1.01 | -76.46 | -82.12 | -1.77 | 25.63 | -293.33 | -2.14 | 67.67 | 62.52 | 0.84 | 190.32 | 78.72 | -0.76 | -139.79 | -114.62 | 2.78 | 172.55 | 44.04 | -0.24 | 80.0 | -226.32 | 3.88 | 146.17 | 53.74 | 1.82 | 355.0 | -18.75 | 1.79 | 216.99 | 118.29 | 3.52 | 6.34 | 1.73 | 0 | 0 | 0 | 19.02 | -92.11 | -85.59 |
| 23Q4 (17) | 4.29 | -76.84 | -63.55 | -2.38 | 69.13 | 13.77 | -6.62 | 64.33 | -2548.0 | -0.93 | -297.87 | 2.11 | 1.91 | -82.33 | -78.8 | 1.02 | -31.08 | -64.08 | -1.2 | -227.66 | -1100.0 | 1.58 | -23.97 | -56.87 | 0.4 | 17.65 | -87.88 | -1.53 | -406.0 | -167.4 | 3.31 | -5.16 | -6.5 | 0 | 0 | 100.0 | 241.01 | -48.08 | 18.77 |
| 23Q3 (16) | 18.52 | 48.4 | -26.27 | -7.71 | -148.71 | -186.62 | -18.56 | -123.88 | 4.72 | 0.47 | -34.72 | 571.43 | 10.81 | 15.25 | -51.81 | 1.48 | -39.59 | -41.04 | 0.94 | 3033.33 | 726.67 | 2.07 | -38.87 | -27.78 | 0.34 | 300.0 | -87.12 | 0.5 | -89.27 | -91.47 | 3.49 | -0.57 | 0.87 | 0 | 0 | 0 | 464.16 | 203.86 | 72.21 |
| 23Q2 (15) | 12.48 | 120.88 | 269.23 | -3.1 | -588.89 | -77.14 | -8.29 | -45.18 | -263.19 | 0.72 | 53.19 | 178.26 | 9.38 | 80.38 | 475.46 | 2.45 | 26.94 | 61.18 | 0.03 | -84.21 | -91.43 | 3.39 | 34.39 | 106.96 | -0.17 | -107.59 | -105.48 | 4.66 | 468.29 | -77.1 | 3.51 | 1.45 | 2.33 | 0 | 0 | -100.0 | 152.75 | 15.71 | 975.15 |
| 23Q1 (14) | 5.65 | -52.0 | 240.2 | -0.45 | 83.7 | 71.88 | -5.71 | -2184.0 | -232.79 | 0.47 | 149.47 | 491.67 | 5.2 | -42.29 | 192.36 | 1.93 | -32.04 | 16.97 | 0.19 | 58.33 | 337.5 | 2.52 | -30.94 | 36.24 | 2.24 | -32.12 | -38.96 | 0.82 | -63.88 | -85.28 | 3.46 | -2.26 | 2.98 | 0 | 100.0 | 0 | 132.01 | -34.95 | 392.52 |
| 22Q4 (13) | 11.77 | -53.14 | 229.69 | -2.76 | -2.6 | -115.62 | -0.25 | 98.72 | -108.33 | -0.95 | -1457.14 | -106.52 | 9.01 | -59.83 | 293.45 | 2.84 | 13.15 | 118.46 | 0.12 | 180.0 | 142.86 | 3.65 | 27.3 | 137.39 | 3.3 | 25.0 | 7.49 | 2.27 | -61.26 | -36.41 | 3.54 | 2.31 | 6.63 | -0.01 | 0 | -133.33 | 202.93 | -24.71 | 293.36 |
| 22Q3 (12) | 25.12 | 643.2 | 95.33 | -2.69 | -53.71 | -138.05 | -19.48 | -483.46 | -99.79 | 0.07 | 107.61 | 141.18 | 22.43 | 1276.07 | 91.22 | 2.51 | 65.13 | 114.53 | -0.15 | -142.86 | -850.0 | 2.87 | 75.17 | 85.82 | 2.64 | -14.84 | -3.65 | 5.86 | -71.2 | -11.88 | 3.46 | 0.87 | 2.67 | 0 | -100.0 | 0 | 269.53 | 1797.06 | 110.01 |
| 22Q2 (11) | 3.38 | 183.87 | -70.06 | -1.75 | -9.38 | 59.21 | 5.08 | 18.14 | 462.86 | -0.92 | -666.67 | -215.0 | 1.63 | 128.95 | -76.71 | 1.52 | -7.88 | 7.04 | 0.35 | 537.5 | 119.23 | 1.64 | -11.53 | -0.72 | 3.1 | -15.53 | -41.18 | 20.35 | 265.35 | 272.03 | 3.43 | 2.08 | 0.0 | 0.01 | 0 | 0 | 14.21 | 131.48 | -88.8 |
| 22Q1 (10) | -4.03 | -212.89 | -18.88 | -1.6 | -25.0 | -742.11 | 4.3 | 3683.33 | 308.74 | -0.12 | 73.91 | -112.5 | -5.63 | -345.85 | -57.26 | 1.65 | 26.92 | 103.7 | -0.08 | 71.43 | -123.53 | 1.85 | 20.33 | 86.47 | 3.67 | 19.54 | -16.97 | 5.57 | 56.02 | -2.96 | 3.36 | 1.2 | 0.9 | 0 | -100.0 | 0 | -45.13 | -187.48 | -20.74 |
| 21Q4 (9) | 3.57 | -72.24 | -39.7 | -1.28 | -13.27 | -25.49 | -0.12 | 98.77 | 96.53 | -0.46 | -170.59 | -177.97 | 2.29 | -80.48 | -53.27 | 1.3 | 11.11 | 22.64 | -0.28 | -1500.0 | -64.71 | 1.54 | -0.35 | 3.85 | 3.07 | 12.04 | 32.33 | 3.57 | -46.32 | 16.29 | 3.32 | -1.48 | -1.19 | 0.03 | 0 | -62.5 | 51.59 | -59.8 | -43.27 |
| 21Q3 (8) | 12.86 | 13.91 | -53.1 | -1.13 | 73.66 | 69.71 | -9.75 | -596.43 | 51.78 | -0.17 | -121.25 | -121.25 | 11.73 | 67.57 | -50.49 | 1.17 | -17.61 | -58.36 | 0.02 | 101.1 | 107.41 | 1.54 | -6.41 | -63.77 | 2.74 | -48.01 | 446.84 | 6.65 | 21.57 | 337.5 | 3.37 | -1.75 | -1.46 | 0 | 0 | 0 | 128.34 | 1.17 | -76.88 |
| 21Q2 (7) | 11.29 | 433.04 | -7.53 | -4.29 | -2157.89 | -45.92 | -1.4 | 32.04 | -184.34 | 0.8 | -16.67 | 33.33 | 7.0 | 295.53 | -24.49 | 1.42 | 75.31 | -48.55 | -1.82 | -635.29 | -774.07 | 1.65 | 66.17 | -61.5 | 5.27 | 19.23 | 933.33 | 5.47 | -4.7 | -57.37 | 3.43 | 3.0 | 4.26 | 0 | 0 | 0 | 126.85 | 439.4 | 67.48 |
| 21Q1 (6) | -3.39 | -157.26 | -0.89 | -0.19 | 81.37 | 98.9 | -2.06 | 40.46 | -170.55 | 0.96 | 62.71 | 81.13 | -3.58 | -173.06 | 82.59 | 0.81 | -23.58 | -74.77 | 0.34 | 300.0 | 342.86 | 0.99 | -32.99 | -73.44 | 4.42 | 90.52 | 18.82 | 5.74 | 86.97 | 62.15 | 3.33 | -0.89 | 0.0 | 0 | -100.0 | 0 | -37.38 | -141.1 | 23.58 |
| 20Q4 (5) | 5.92 | -78.41 | -64.49 | -1.02 | 72.65 | -109.02 | -3.46 | 82.89 | 82.56 | 0.59 | -26.25 | -96.13 | 4.9 | -79.32 | -82.49 | 1.06 | -62.28 | -90.57 | -0.17 | 37.04 | -112.32 | 1.48 | -65.23 | -98.24 | 2.32 | 393.67 | 121.89 | 3.07 | 101.97 | -84.12 | 3.36 | -1.75 | -47.25 | 0.08 | 0 | -93.55 | 90.94 | -83.62 | 46.96 |
| 20Q3 (4) | 27.42 | 124.57 | 0.0 | -3.73 | -26.87 | 0.0 | -20.22 | -1318.07 | 0.0 | 0.8 | 33.33 | 0.0 | 23.69 | 155.56 | 0.0 | 2.81 | 1.81 | 0.0 | -0.27 | -200.0 | 0.0 | 4.26 | -0.53 | 0.0 | -0.79 | -254.9 | 0.0 | 1.52 | -88.15 | 0.0 | 3.42 | 3.95 | 0.0 | 0 | 0 | 0.0 | 555.06 | 632.81 | 0.0 |
| 20Q2 (3) | 12.21 | 463.39 | 0.0 | -2.94 | 82.91 | 0.0 | 1.66 | -43.15 | 0.0 | 0.6 | 13.21 | 0.0 | 9.27 | 145.09 | 0.0 | 2.76 | -14.02 | 0.0 | 0.27 | 292.86 | 0.0 | 4.28 | 14.62 | 0.0 | 0.51 | -86.29 | 0.0 | 12.83 | 262.43 | 0.0 | 3.29 | -1.2 | 0.0 | 0 | 0 | 0.0 | 75.74 | 254.87 | 0.0 |
| 20Q1 (2) | -3.36 | -120.16 | 0.0 | -17.2 | -252.08 | 0.0 | 2.92 | 114.72 | 0.0 | 0.53 | -96.52 | 0.0 | -20.56 | -173.48 | 0.0 | 3.21 | -71.44 | 0.0 | -0.14 | -110.14 | 0.0 | 3.74 | -95.57 | 0.0 | 3.72 | 135.09 | 0.0 | 3.54 | -81.69 | 0.0 | 3.33 | -47.72 | 0.0 | 0 | -100.0 | 0.0 | -48.91 | -179.04 | 0.0 |
| 19Q4 (1) | 16.67 | 0.0 | 0.0 | 11.31 | 0.0 | 0.0 | -19.84 | 0.0 | 0.0 | 15.25 | 0.0 | 0.0 | 27.98 | 0.0 | 0.0 | 11.24 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 84.38 | 0.0 | 0.0 | -10.6 | 0.0 | 0.0 | 19.33 | 0.0 | 0.0 | 6.37 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 61.88 | 0.0 | 0.0 |
