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) | 57.85 | 55.72 | -14.78 | 0 | -40.37 | 0 | -1.08 | 0 | 43.07 | 62.59 | 4.76 | 19.6 | -0.54 | 0 | 1.47 | 18.21 | 48.4 | 9.21 | 39.91 | 13.54 | 5.37 | -2.36 | 0.11 | -8.33 | 127.45 | 39.87 |
| 2022 (9) | 37.15 | 23.3 | -10.66 | 0 | -26.4 | 0 | 1.51 | -11.7 | 26.49 | 313.26 | 3.98 | -0.25 | -0.16 | 0 | 1.24 | -10.05 | 44.32 | 31.09 | 35.15 | 32.39 | 5.5 | 7.21 | 0.12 | -29.41 | 91.12 | -3.68 |
| 2021 (8) | 30.13 | 300.13 | -23.72 | 0 | -3.29 | 0 | 1.71 | 0 | 6.41 | 0 | 3.99 | -44.89 | -0.32 | 0 | 1.38 | -52.52 | 33.81 | 26.82 | 26.55 | 29.13 | 5.13 | -0.58 | 0.17 | -10.53 | 94.60 | 225.51 |
| 2020 (7) | 7.53 | -55.47 | -14.47 | 0 | 12.73 | 0 | -0.53 | 0 | -6.94 | 0 | 7.24 | 48.36 | 0.12 | 0 | 2.90 | 61.0 | 26.66 | 7.07 | 20.56 | 7.93 | 5.16 | 2.38 | 0.19 | 35.71 | 29.06 | -58.36 |
| 2019 (6) | 16.91 | -8.55 | -5.16 | 0 | -12.05 | 0 | 0.12 | -90.24 | 11.75 | -19.85 | 4.88 | 60.0 | -0.09 | 0 | 1.80 | 41.56 | 24.9 | 25.95 | 19.05 | 26.41 | 5.04 | 41.57 | 0.14 | -17.65 | 69.79 | -29.04 |
| 2018 (5) | 18.49 | 6.51 | -3.83 | 0 | -11.46 | 0 | 1.23 | 0 | 14.66 | 1.31 | 3.05 | 14.23 | -0.87 | 0 | 1.27 | 6.81 | 19.77 | 11.88 | 15.07 | 17.19 | 3.56 | -0.56 | 0.17 | -45.16 | 98.35 | -5.1 |
| 2017 (4) | 17.36 | 66.76 | -2.89 | 0 | -15.41 | 0 | -0.84 | 0 | 14.47 | 326.84 | 2.67 | -58.08 | -0.58 | 0 | 1.19 | -58.55 | 17.67 | -9.34 | 12.86 | -15.56 | 3.58 | 7.83 | 0.31 | 10.71 | 103.64 | 87.47 |
| 2016 (3) | 10.41 | -70.52 | -7.02 | 0 | -14.3 | 0 | 0.85 | 0 | 3.39 | -87.58 | 6.37 | 34.11 | -0.06 | 0 | 2.88 | 41.57 | 19.49 | -26.45 | 15.23 | -29.46 | 3.32 | 14.09 | 0.28 | 100.0 | 55.28 | -61.42 |
| 2015 (2) | 35.31 | 153.66 | -8.01 | 0 | -15.51 | 0 | -0.06 | 0 | 27.3 | 223.84 | 4.75 | 1.06 | -2.91 | 0 | 2.03 | -9.62 | 26.5 | 26.98 | 21.59 | 26.63 | 2.91 | 17.81 | 0.14 | 7.69 | 143.30 | 102.29 |
| 2014 (1) | 13.92 | 40.18 | -5.49 | 0 | -3.12 | 0 | 0.06 | -85.71 | 8.43 | 0 | 4.7 | -85.16 | 0 | 0 | 2.25 | -87.28 | 20.87 | 28.51 | 17.05 | 27.14 | 2.47 | 27.98 | 0.13 | 30.0 | 70.84 | 10.15 |
| 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) | 11.97 | 7.35 | -13.45 | -6.0 | -149.38 | 51.88 | -2.43 | 93.84 | -247.27 | 0.62 | 720.0 | 72.22 | 5.97 | -74.38 | 338.97 | 2.38 | 68.79 | 42.51 | -0.51 | -628.57 | -737.5 | 2.27 | 24.1 | 26.27 | 15.89 | 41.88 | 7.95 | 11.69 | 36.09 | -11.64 | 1.3 | -7.14 | -3.7 | 0.02 | 0.0 | -33.33 | 92.01 | -17.4 | -2.8 |
| 24Q2 (19) | 11.15 | -21.64 | 78.4 | 12.15 | 378.67 | -36.55 | -39.46 | -1998.94 | -1.73 | -0.1 | 88.89 | 91.38 | 23.3 | 136.07 | -8.27 | 1.41 | 35.58 | 27.03 | -0.07 | 0 | -133.33 | 1.83 | 51.68 | 19.27 | 11.2 | -17.16 | 13.02 | 8.59 | -23.24 | 6.71 | 1.4 | 2.94 | 7.69 | 0.02 | 0.0 | -33.33 | 111.39 | -1.61 | 67.17 |
| 24Q1 (18) | 14.23 | -33.35 | -13.34 | -4.36 | 64.78 | 51.93 | -1.88 | 37.54 | -754.55 | -0.9 | -600.0 | -91.49 | 9.87 | 10.03 | 34.29 | 1.04 | -8.77 | 23.81 | 0 | 100.0 | 100.0 | 1.21 | -13.86 | 12.68 | 13.52 | 16.55 | 11.09 | 11.19 | 22.16 | 18.04 | 1.36 | -2.16 | 3.03 | 0.02 | -33.33 | -33.33 | 113.21 | -43.9 | -25.33 |
| 23Q4 (17) | 21.35 | 54.37 | 194.08 | -12.38 | 0.72 | -197.6 | -3.01 | -282.42 | -610.17 | 0.18 | -50.0 | -87.41 | 8.97 | 559.56 | 189.35 | 1.14 | -31.74 | -44.39 | -0.56 | -800.0 | -250.0 | 1.40 | -22.13 | -49.62 | 11.6 | -21.2 | 8.92 | 9.16 | -30.76 | 17.89 | 1.39 | 2.96 | -2.11 | 0.03 | 0.0 | 0.0 | 201.80 | 113.18 | 156.28 |
| 23Q3 (16) | 13.83 | 121.28 | 54.35 | -12.47 | -165.12 | -138.43 | 1.65 | 104.25 | 5400.0 | 0.36 | 131.03 | -40.0 | 1.36 | -94.65 | -63.54 | 1.67 | 50.45 | 77.66 | 0.08 | 366.67 | 0 | 1.80 | 17.22 | 80.25 | 14.72 | 48.54 | 14.55 | 13.23 | 64.35 | 19.19 | 1.35 | 3.85 | -1.46 | 0.03 | 0.0 | 0.0 | 94.66 | 42.07 | 32.06 |
| 23Q2 (15) | 6.25 | -61.94 | -6.16 | 19.15 | 311.14 | 143.95 | -38.79 | -17531.82 | -57.24 | -1.16 | -146.81 | -30.34 | 25.4 | 245.58 | 75.05 | 1.11 | 32.14 | 105.56 | -0.03 | -50.0 | -160.0 | 1.54 | 43.3 | 108.88 | 9.91 | -18.57 | 2.38 | 8.05 | -15.08 | 9.67 | 1.3 | -1.52 | -4.41 | 0.03 | 0.0 | 0.0 | 66.63 | -56.05 | -12.66 |
| 23Q1 (14) | 16.42 | 126.17 | 14.99 | -9.07 | -118.03 | 0.66 | -0.22 | -137.29 | 90.64 | -0.47 | -132.87 | -227.03 | 7.35 | 137.1 | 42.72 | 0.84 | -59.02 | 86.67 | -0.02 | 87.5 | 60.0 | 1.07 | -61.49 | 89.95 | 12.17 | 14.27 | 9.34 | 9.48 | 22.01 | 6.16 | 1.32 | -7.04 | -2.22 | 0.03 | 0.0 | 0.0 | 151.62 | 92.55 | 9.46 |
| 22Q4 (13) | 7.26 | -18.97 | 12.38 | -4.16 | 20.46 | 59.1 | 0.59 | 1866.67 | -89.72 | 1.43 | 138.33 | 110.29 | 3.1 | -16.89 | 183.56 | 2.05 | 118.09 | 107.07 | -0.16 | 0 | -328.57 | 2.78 | 178.63 | 116.44 | 10.65 | -17.12 | 34.13 | 7.77 | -30.0 | 15.97 | 1.42 | 3.65 | 10.08 | 0.03 | 0.0 | -25.0 | 78.74 | 9.85 | -2.12 |
| 22Q3 (12) | 8.96 | 34.53 | 144.81 | -5.23 | -166.62 | -115.23 | 0.03 | 100.12 | -99.13 | 0.6 | 167.42 | -41.18 | 3.73 | -74.29 | 203.25 | 0.94 | 74.07 | -6.93 | 0 | -100.0 | 100.0 | 1.00 | 35.84 | -17.92 | 12.85 | 32.75 | 26.6 | 11.1 | 51.23 | 41.76 | 1.37 | 0.74 | 5.38 | 0.03 | 0.0 | -25.0 | 71.68 | -6.04 | 79.59 |
| 22Q2 (11) | 6.66 | -53.36 | 12.31 | 7.85 | 185.98 | 28.27 | -24.67 | -949.79 | -16.2 | -0.89 | -340.54 | -221.92 | 14.51 | 181.75 | 20.41 | 0.54 | 20.0 | -49.06 | 0.05 | 200.0 | 129.41 | 0.74 | 30.31 | -57.52 | 9.68 | -13.03 | 24.42 | 7.34 | -17.81 | 33.21 | 1.36 | 0.74 | 7.09 | 0.03 | 0.0 | -25.0 | 76.29 | -44.92 | -12.26 |
| 22Q1 (10) | 14.28 | 121.05 | 1.35 | -9.13 | 10.23 | 47.04 | -2.35 | -140.94 | -126.83 | 0.37 | -45.59 | 151.39 | 5.15 | 238.81 | 263.49 | 0.45 | -54.55 | -51.61 | -0.05 | -171.43 | -66.67 | 0.56 | -56.12 | -58.62 | 11.13 | 40.18 | 40.18 | 8.93 | 33.28 | 37.38 | 1.35 | 4.65 | 7.14 | 0.03 | -25.0 | -40.0 | 138.51 | 72.17 | -23.23 |
| 21Q4 (9) | 6.46 | 76.5 | 147.96 | -10.17 | -318.52 | -2265.12 | 5.74 | 67.35 | -53.41 | 0.68 | -33.33 | 466.67 | -3.71 | -401.63 | 73.31 | 0.99 | -1.98 | -71.95 | 0.07 | 136.84 | -96.55 | 1.29 | 5.66 | -77.99 | 7.94 | -21.77 | 33.45 | 6.7 | -14.43 | 39.87 | 1.29 | -0.77 | 2.38 | 0.04 | 0.0 | -20.0 | 80.45 | 101.56 | 136.43 |
| 21Q3 (8) | 3.66 | -38.28 | -72.75 | -2.43 | -139.71 | 73.5 | 3.43 | 116.16 | 289.5 | 1.02 | 39.73 | 25.93 | 1.23 | -89.79 | -71.13 | 1.01 | -4.72 | -44.51 | -0.19 | -11.76 | -127.14 | 1.22 | -29.7 | -46.3 | 10.15 | 30.46 | -1.55 | 7.83 | 42.11 | -1.76 | 1.3 | 2.36 | -1.52 | 0.04 | 0.0 | -20.0 | 39.91 | -54.1 | -72.24 |
| 21Q2 (7) | 5.93 | -57.91 | 178.4 | 6.12 | 135.5 | 677.36 | -21.23 | -342.35 | -1354.11 | 0.73 | 201.39 | 243.14 | 12.05 | 482.54 | 1026.17 | 1.06 | 13.98 | 258.21 | -0.17 | -466.67 | 93.49 | 1.73 | 26.94 | 222.15 | 7.78 | -2.02 | 75.62 | 5.51 | -15.23 | 55.65 | 1.27 | 0.79 | 0.79 | 0.04 | -20.0 | -20.0 | 86.95 | -51.8 | 97.99 |
| 21Q1 (6) | 14.09 | 204.6 | 159.01 | -17.24 | -3909.3 | -352.49 | 8.76 | -28.9 | 138.04 | -0.72 | -700.0 | 23.4 | -3.15 | 77.34 | -293.25 | 0.93 | -73.65 | -63.81 | -0.03 | -101.48 | 0 | 1.36 | -76.65 | -67.45 | 7.94 | 33.45 | 33.22 | 6.5 | 35.7 | 52.22 | 1.26 | 0.0 | -4.55 | 0.05 | 0.0 | 25.0 | 180.41 | 181.7 | 86.71 |
| 20Q4 (5) | -13.47 | -200.3 | -265.07 | -0.43 | 95.31 | 67.18 | 12.32 | 780.66 | 905.23 | 0.12 | -85.19 | 110.17 | -13.9 | -426.29 | -302.92 | 3.53 | 93.96 | 161.48 | 2.03 | 190.0 | 1930.0 | 5.84 | 157.72 | 179.18 | 5.95 | -42.29 | 0.68 | 4.79 | -39.9 | 15.42 | 1.26 | -4.55 | -3.08 | 0.05 | 0.0 | 66.67 | -220.82 | -253.57 | -248.3 |
| 20Q3 (4) | 13.43 | 530.52 | 0.0 | -9.17 | -765.09 | 0.0 | -1.81 | -23.97 | 0.0 | 0.81 | 258.82 | 0.0 | 4.26 | 298.13 | 0.0 | 1.82 | 371.64 | 0.0 | 0.7 | 126.82 | 0.0 | 2.27 | 259.93 | 0.0 | 10.31 | 132.73 | 0.0 | 7.97 | 125.14 | 0.0 | 1.32 | 4.76 | 0.0 | 0.05 | 0.0 | 0.0 | 143.79 | 227.41 | 0.0 |
| 20Q2 (3) | 2.13 | -60.85 | 0.0 | -1.06 | 72.18 | 0.0 | -1.46 | -139.67 | 0.0 | -0.51 | 45.74 | 0.0 | 1.07 | -34.36 | 0.0 | -0.67 | -126.07 | 0.0 | -2.61 | 0 | 0.0 | -1.42 | -133.82 | 0.0 | 4.43 | -25.67 | 0.0 | 3.54 | -17.1 | 0.0 | 1.26 | -4.55 | 0.0 | 0.05 | 25.0 | 0.0 | 43.92 | -54.55 | 0.0 |
| 20Q1 (2) | 5.44 | -33.33 | 0.0 | -3.81 | -190.84 | 0.0 | 3.68 | 340.52 | 0.0 | -0.94 | 20.34 | 0.0 | 1.63 | -76.2 | 0.0 | 2.57 | 90.37 | 0.0 | 0 | -100.0 | 0.0 | 4.19 | 100.28 | 0.0 | 5.96 | 0.85 | 0.0 | 4.27 | 2.89 | 0.0 | 1.32 | 1.54 | 0.0 | 0.04 | 33.33 | 0.0 | 96.63 | -35.11 | 0.0 |
| 19Q4 (1) | 8.16 | 0.0 | 0.0 | -1.31 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 5.91 | 0.0 | 0.0 | 4.15 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 148.91 | 0.0 | 0.0 |
