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) | 62.33 | -2.27 | 7.1 | -59.08 | -47.4 | 0 | 0.58 | 93.33 | 69.43 | -14.42 | 20.1 | -30.81 | 0.31 | 0 | 3.38 | -32.07 | 66.63 | 31.32 | 58.3 | 68.59 | 19.88 | 69.91 | 0 | 0 | 79.73 | -34.22 |
| 2022 (9) | 63.78 | 56.44 | 17.35 | 0 | -55.94 | 0 | 0.3 | -86.78 | 81.13 | 1487.67 | 29.05 | 25.81 | -0.36 | 0 | 4.98 | 10.57 | 50.74 | 34.91 | 34.58 | -31.02 | 11.7 | -2.99 | 6.34 | 6.38 | 121.21 | 102.61 |
| 2021 (8) | 40.77 | -25.7 | -35.66 | 0 | -35.16 | 0 | 2.27 | 0 | 5.11 | -89.27 | 23.09 | 245.66 | -0.32 | 0 | 4.51 | 209.07 | 37.61 | 6.42 | 50.13 | 42.78 | 12.06 | -13.61 | 5.96 | -2.3 | 59.82 | -39.85 |
| 2020 (7) | 54.87 | -8.46 | -7.23 | 0 | -26.48 | 0 | -11.28 | 0 | 47.64 | -13.98 | 6.68 | -35.33 | -2.07 | 0 | 1.46 | -32.39 | 35.34 | -0.06 | 35.11 | 8.97 | 13.96 | 5.12 | 6.1 | -0.33 | 99.46 | -14.35 |
| 2019 (6) | 59.94 | 38.46 | -4.56 | 0 | -36.33 | 0 | -1.03 | 0 | 55.38 | 3.82 | 10.33 | -13.27 | -0.89 | 0 | 2.16 | -9.29 | 35.36 | 0.45 | 32.22 | 2.29 | 13.28 | -4.67 | 6.12 | 350.0 | 116.12 | 25.51 |
| 2018 (5) | 43.29 | -26.53 | 10.05 | 0 | -16.88 | 0 | 1.78 | -55.05 | 53.34 | -9.22 | 11.91 | 16.54 | -4.5 | 0 | 2.38 | 18.49 | 35.2 | 0.69 | 31.5 | 1.88 | 13.93 | 1.38 | 1.36 | 23.64 | 92.52 | -28.14 |
| 2017 (4) | 58.92 | 32.49 | -0.16 | 0 | -48.46 | 0 | 3.96 | 0 | 58.76 | 448.65 | 10.22 | -30.24 | 1.11 | 0 | 2.01 | -31.63 | 34.96 | -16.54 | 30.92 | -11.17 | 13.74 | -11.35 | 1.1 | 0 | 128.76 | 45.67 |
| 2016 (3) | 44.47 | -19.74 | -33.76 | 0 | -10.55 | 0 | -5.43 | 0 | 10.71 | 0 | 14.65 | -13.67 | -6.41 | 0 | 2.93 | -15.96 | 41.89 | 10.59 | 34.81 | 9.57 | 15.5 | 29.06 | 0 | 0 | 88.39 | -28.47 |
| 2015 (2) | 55.41 | 7.24 | -58.68 | 0 | -12.69 | 0 | -3.61 | 0 | -3.27 | 0 | 16.97 | -12.8 | -2.25 | 0 | 3.49 | -3.56 | 37.88 | -14.36 | 31.77 | -21.81 | 12.01 | 1.78 | 1.06 | -27.4 | 123.57 | 28.88 |
| 2014 (1) | 51.67 | -13.67 | -7.81 | 0 | -21.98 | 0 | -1.89 | 0 | 43.86 | -24.9 | 19.46 | 143.86 | -2.98 | 0 | 3.62 | 156.89 | 44.23 | -4.39 | 40.63 | 8.06 | 11.8 | -7.16 | 1.46 | -14.62 | 95.88 | -16.66 |
| 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) | 16.9 | 154.9 | 76.23 | 6.18 | 662.96 | -9.38 | -22.83 | -82.49 | -30.91 | -1.24 | -275.76 | -933.33 | 23.08 | 210.22 | 40.65 | 5.6 | 95.12 | 91.78 | -0.49 | -345.45 | -68.97 | 4.16 | 110.62 | 114.7 | 16.33 | 1.3 | -2.62 | 17.7 | 7.47 | 80.43 | 8.64 | 170.0 | 154.87 | -3.67 | -292.15 | -336.77 | 74.55 | 142.65 | 14.66 |
| 24Q2 (19) | 6.63 | -4.6 | 26.29 | 0.81 | 141.75 | -74.29 | -12.51 | -447.5 | -50.0 | -0.33 | 47.62 | 75.0 | 7.44 | 48.5 | -11.43 | 2.87 | 10.38 | -24.47 | -0.11 | -120.37 | -128.95 | 1.98 | 4.34 | -21.68 | 16.12 | -1.35 | -9.44 | 16.47 | 42.11 | -22.38 | 3.2 | 1.91 | -2.74 | 1.91 | 8.52 | 17.9 | 30.72 | -27.1 | 52.91 |
| 24Q1 (18) | 6.95 | -83.16 | 11.38 | -1.94 | 19.5 | -312.77 | 3.6 | 113.0 | -40.69 | -0.63 | -139.13 | 45.22 | 5.01 | -87.1 | -13.17 | 2.6 | -46.5 | -69.52 | 0.54 | 35.0 | 400.0 | 1.89 | -44.03 | -66.92 | 16.34 | 8.36 | -3.71 | 11.59 | 6.14 | -29.11 | 3.14 | -1.26 | -0.63 | 1.76 | -16.98 | 12.82 | 42.15 | -83.43 | 42.31 |
| 23Q4 (17) | 41.26 | 330.24 | 50.69 | -2.41 | -135.34 | 68.16 | -27.69 | -58.77 | -90.05 | 1.61 | 1441.67 | 155.9 | 38.85 | 136.75 | 96.11 | 4.86 | 66.44 | -24.3 | 0.4 | 237.93 | 112.35 | 3.38 | 74.56 | -20.64 | 15.08 | -10.08 | 14.16 | 10.92 | 11.31 | 8.66 | 3.18 | -6.19 | 7.8 | 2.12 | 36.77 | 21.84 | 254.38 | 291.25 | 36.94 |
| 23Q3 (16) | 9.59 | 82.67 | -52.41 | 6.82 | 116.51 | -29.98 | -17.44 | -109.11 | 44.95 | -0.12 | 90.91 | -103.09 | 16.41 | 95.36 | -45.1 | 2.92 | -23.16 | -65.48 | -0.29 | -176.32 | -110.43 | 1.94 | -23.16 | -66.06 | 16.77 | -5.79 | 27.63 | 9.81 | -53.77 | -9.42 | 3.39 | 3.04 | 17.71 | 1.55 | -4.32 | 5.44 | 65.02 | 223.6 | -51.02 |
| 23Q2 (15) | 5.25 | -15.87 | -6.91 | 3.15 | 770.21 | 99.37 | -8.34 | -237.4 | -61.63 | -1.32 | -14.78 | -528.57 | 8.4 | 45.58 | 16.34 | 3.8 | -55.45 | -44.77 | 0.38 | 311.11 | 1366.67 | 2.52 | -55.94 | -46.67 | 17.8 | 4.89 | 38.31 | 21.22 | 29.79 | 107.84 | 3.29 | 4.11 | 13.06 | 1.62 | 3.85 | 3.18 | 20.09 | -32.16 | -47.67 |
| 23Q1 (14) | 6.24 | -77.21 | -39.88 | -0.47 | 93.79 | -105.49 | 6.07 | 141.66 | 234.0 | -1.15 | 60.07 | -134.69 | 5.77 | -70.87 | -69.54 | 8.53 | 32.87 | 17.01 | -0.18 | 94.44 | -238.46 | 5.72 | 34.27 | 9.13 | 16.97 | 28.46 | 47.44 | 16.35 | 62.69 | 369.83 | 3.16 | 7.12 | 6.76 | 1.56 | -10.34 | 0.65 | 29.62 | -84.06 | -77.2 |
| 22Q4 (13) | 27.38 | 35.88 | 174.35 | -7.57 | -177.72 | 44.95 | -14.57 | 54.01 | -134.24 | -2.88 | -174.23 | -388.0 | 19.81 | -33.72 | 625.46 | 6.42 | -24.11 | -36.87 | -3.24 | -216.55 | -268.18 | 4.26 | -25.33 | -42.32 | 13.21 | 0.53 | 16.18 | 10.05 | -7.2 | 12.17 | 2.95 | 2.43 | 4.61 | 1.74 | 18.37 | 24.29 | 185.75 | 39.94 | 145.31 |
| 22Q3 (12) | 20.15 | 257.27 | 95.06 | 9.74 | 516.46 | 146.94 | -31.68 | -513.95 | -31.62 | 3.88 | 1947.62 | 267.97 | 29.89 | 313.99 | 386.85 | 8.46 | 22.97 | -13.5 | 2.78 | 9366.67 | -29.08 | 5.71 | 20.71 | -23.3 | 13.14 | 2.1 | 76.14 | 10.83 | 6.07 | -31.41 | 2.88 | -1.03 | -4.32 | 1.47 | -6.37 | -5.16 | 132.74 | 245.74 | 161.5 |
| 22Q2 (11) | 5.64 | -45.66 | 33.33 | 1.58 | -81.54 | 14.49 | -5.16 | -13.91 | -29.32 | -0.21 | 57.14 | 83.06 | 7.22 | -61.88 | 28.7 | 6.88 | -5.62 | 1759.46 | -0.03 | -123.08 | 98.59 | 4.73 | -9.82 | 1538.15 | 12.87 | 11.82 | 22.34 | 10.21 | 193.39 | -28.95 | 2.91 | -1.69 | -4.28 | 1.57 | 1.29 | 4.67 | 38.39 | -70.45 | 71.64 |
| 22Q1 (10) | 10.38 | 4.01 | -36.08 | 8.56 | 162.25 | 435.69 | -4.53 | 27.17 | -414.77 | -0.49 | -149.0 | -110.17 | 18.94 | 602.39 | 38.35 | 7.29 | -28.32 | 163.18 | 0.13 | 114.77 | 110.48 | 5.25 | -29.04 | 118.54 | 11.51 | 1.23 | 39.35 | 3.48 | -61.16 | -68.42 | 2.96 | 4.96 | -6.92 | 1.55 | 10.71 | 2.65 | 129.91 | 71.57 | 25.67 |
| 21Q4 (9) | 9.98 | -3.39 | -46.74 | -13.75 | 33.73 | -959.38 | -6.22 | 74.16 | 53.06 | 1.0 | 143.29 | 159.17 | -3.77 | 63.82 | -118.53 | 10.17 | 3.99 | 373.02 | -0.88 | -122.45 | -528.57 | 7.39 | -0.71 | 328.91 | 11.37 | 52.41 | 32.06 | 8.96 | -43.26 | 14.29 | 2.82 | -6.31 | -33.02 | 1.4 | -9.68 | -14.63 | 75.72 | 49.17 | -44.68 |
| 21Q3 (8) | 10.33 | 144.21 | -15.88 | -20.75 | -1603.62 | -11627.78 | -24.07 | -503.26 | -44.83 | -2.31 | -86.29 | 73.57 | -10.42 | -285.74 | -183.63 | 9.78 | 2543.24 | 398.98 | 3.92 | 284.04 | 644.44 | 7.44 | 2478.05 | 334.83 | 7.46 | -29.09 | 4.92 | 15.79 | 9.88 | 96.88 | 3.01 | -0.99 | -5.05 | 1.55 | 3.33 | 7.64 | 50.76 | 126.93 | -47.79 |
| 21Q2 (7) | 4.23 | -73.95 | -62.8 | 1.38 | 154.12 | -65.24 | -3.99 | -353.41 | 91.34 | -1.24 | -125.73 | -282.35 | 5.61 | -59.02 | -63.43 | 0.37 | -86.64 | -78.24 | -2.13 | -71.77 | -208.7 | 0.29 | -87.97 | -80.91 | 10.52 | 27.36 | -8.84 | 14.37 | 30.4 | -2.84 | 3.04 | -4.4 | -51.75 | 1.5 | -0.66 | 196.77 | 22.37 | -78.36 | -61.56 |
| 21Q1 (6) | 16.24 | -13.34 | 131.67 | -2.55 | -259.38 | 66.0 | -0.88 | 93.36 | -101.78 | 4.82 | 385.21 | 415.03 | 13.69 | -32.69 | 2893.88 | 2.77 | 28.84 | 214.77 | -1.24 | -785.71 | -133.96 | 2.40 | 39.28 | 190.91 | 8.26 | -4.07 | 2.1 | 11.02 | 40.56 | 146.53 | 3.18 | -24.47 | -3.64 | 1.51 | -7.93 | -2.58 | 103.37 | -24.48 | 37.44 |
| 20Q4 (5) | 18.74 | 52.61 | 14.62 | 1.6 | 788.89 | 86.05 | -13.25 | 20.28 | -303.96 | -1.69 | 80.66 | -173.48 | 20.34 | 63.24 | 18.19 | 2.15 | 9.69 | -40.11 | -0.14 | 80.56 | 88.43 | 1.72 | 0.66 | -42.1 | 8.61 | 21.1 | 30.26 | 7.84 | -2.24 | 23.46 | 4.21 | 32.81 | 34.94 | 1.64 | 13.89 | -1.2 | 136.89 | 40.79 | -6.82 |
| 20Q3 (4) | 12.28 | 8.0 | 0.0 | 0.18 | -95.47 | 0.0 | -16.62 | 63.91 | 0.0 | -8.74 | -1385.29 | 0.0 | 12.46 | -18.77 | 0.0 | 1.96 | 15.29 | 0.0 | -0.72 | -4.35 | 0.0 | 1.71 | 13.16 | 0.0 | 7.11 | -38.39 | 0.0 | 8.02 | -45.77 | 0.0 | 3.17 | -49.68 | 0.0 | 1.44 | 192.9 | 0.0 | 97.23 | 67.09 | 0.0 |
| 20Q2 (3) | 11.37 | 62.2 | 0.0 | 3.97 | 152.93 | 0.0 | -46.05 | -193.14 | 0.0 | 0.68 | 144.44 | 0.0 | 15.34 | 3230.61 | 0.0 | 1.7 | 93.18 | 0.0 | -0.69 | -30.19 | 0.0 | 1.51 | 83.36 | 0.0 | 11.54 | 42.65 | 0.0 | 14.79 | 230.87 | 0.0 | 6.3 | 90.91 | 0.0 | -1.55 | -200.0 | 0.0 | 58.19 | -22.64 | 0.0 |
| 20Q1 (2) | 7.01 | -57.13 | 0.0 | -7.5 | -972.09 | 0.0 | 49.44 | 1607.32 | 0.0 | -1.53 | -166.52 | 0.0 | -0.49 | -102.85 | 0.0 | 0.88 | -75.49 | 0.0 | -0.53 | 56.2 | 0.0 | 0.83 | -72.28 | 0.0 | 8.09 | 22.39 | 0.0 | 4.47 | -29.61 | 0.0 | 3.3 | 5.77 | 0.0 | 1.55 | -6.63 | 0.0 | 75.21 | -48.8 | 0.0 |
| 19Q4 (1) | 16.35 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | -3.28 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | 17.21 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | -1.21 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 6.61 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 146.90 | 0.0 | 0.0 |
