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) | 90.47 | 73.12 | -35.51 | 0 | -26.39 | 0 | 0.04 | -96.12 | 54.96 | 258.28 | 24.47 | -56.22 | -0.52 | 0 | 8.20 | -61.73 | 88.49 | 17.31 | 69.66 | 15.85 | 23.97 | 11.85 | 0.18 | 5.88 | 96.44 | 50.82 |
| 2022 (9) | 52.26 | -17.31 | -36.92 | 0 | 4.55 | 0 | 1.03 | 0 | 15.34 | 85.27 | 55.89 | 8.23 | 0 | 0 | 21.44 | 5.44 | 75.43 | -8.19 | 60.13 | -6.66 | 21.43 | 25.32 | 0.17 | 0.0 | 63.94 | -17.35 |
| 2021 (8) | 63.2 | 42.18 | -54.92 | 0 | -7.94 | 0 | -2.27 | 0 | 8.28 | -74.84 | 51.64 | 71.9 | -0.26 | 0 | 20.33 | 29.29 | 82.16 | 37.76 | 64.42 | 32.96 | 17.1 | 11.69 | 0.17 | 6.25 | 77.37 | 11.25 |
| 2020 (7) | 44.45 | -13.66 | -11.54 | 0 | -40.76 | 0 | -0.26 | 0 | 32.91 | 0 | 30.04 | -6.24 | -1.67 | 0 | 15.73 | -21.98 | 59.64 | 48.06 | 48.45 | 77.73 | 15.31 | 11.83 | 0.16 | -5.88 | 69.54 | -44.45 |
| 2019 (6) | 51.48 | 29.87 | -59.0 | 0 | 20.42 | -44.59 | 2.74 | 40.51 | -7.52 | 0 | 32.04 | -39.08 | -1.66 | 0 | 20.16 | -40.21 | 40.28 | -3.17 | 27.26 | -3.98 | 13.69 | 26.99 | 0.17 | 6.25 | 125.19 | 24.22 |
| 2018 (5) | 39.64 | 238.51 | -58.77 | 0 | 36.85 | 85.83 | 1.95 | 0 | -19.13 | 0 | 52.59 | 13.05 | -0.24 | 0 | 33.71 | -0.6 | 41.6 | 0.46 | 28.39 | -13.97 | 10.78 | 31.62 | 0.16 | 6.67 | 100.79 | 255.81 |
| 2017 (4) | 11.71 | -18.85 | -28.05 | 0 | 19.83 | 11564.71 | -2.47 | 0 | -16.34 | 0 | 46.52 | 188.41 | -0.34 | 0 | 33.91 | 123.32 | 41.41 | 52.24 | 33.0 | 71.96 | 8.19 | 9.05 | 0.15 | -6.25 | 28.33 | -47.27 |
| 2016 (3) | 14.43 | -16.88 | -19.69 | 0 | 0.17 | -98.55 | 1.12 | -33.33 | -5.26 | 0 | 16.13 | -34.64 | -3.57 | 0 | 15.19 | -45.87 | 27.2 | 31.21 | 19.19 | 40.28 | 7.51 | 19.02 | 0.16 | 0.0 | 53.72 | -37.64 |
| 2015 (2) | 17.36 | 13.32 | -25.3 | 0 | 11.72 | -41.46 | 1.68 | 0 | -7.94 | 0 | 24.68 | -7.57 | 0 | 0 | 28.06 | -11.96 | 20.73 | -13.23 | 13.68 | -22.76 | 6.31 | 16.85 | 0.16 | 45.45 | 86.15 | 30.58 |
| 2014 (1) | 15.32 | 7.21 | -33.86 | 0 | 20.02 | 6.21 | -0.16 | 0 | -18.54 | 0 | 26.7 | -7.36 | 0 | 0 | 31.87 | -19.29 | 23.89 | 8.84 | 17.71 | 3.57 | 5.4 | 27.66 | 0.11 | 37.5 | 65.98 | -1.15 |
| 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) | 28.41 | -7.61 | 6.29 | 7.78 | 151.18 | 243.81 | -11.0 | 73.77 | -391.07 | -0.27 | 51.79 | -164.29 | 36.19 | 132.73 | 69.75 | 5.86 | -42.44 | -7.13 | 0 | 0 | 100.0 | 7.94 | -34.27 | -4.83 | 20.69 | -21.87 | -6.76 | 17.32 | -23.4 | -10.72 | 6.49 | 2.53 | 7.63 | 0.03 | 0.0 | -25.0 | 119.17 | 12.27 | 13.55 |
| 24Q2 (19) | 30.75 | 111.49 | 160.37 | -15.2 | -88.12 | -164.35 | -41.94 | -97.27 | -1055.35 | -0.56 | -162.22 | 43.43 | 15.55 | 140.71 | 156.6 | 10.18 | 86.11 | 73.42 | 0 | 0 | 0 | 12.08 | 59.12 | 64.66 | 26.48 | 22.48 | 9.06 | 22.61 | 23.62 | 32.69 | 6.33 | 2.93 | 6.57 | 0.03 | -25.0 | -25.0 | 106.14 | 78.71 | 106.9 |
| 24Q1 (18) | 14.54 | -66.49 | 70.26 | -8.08 | 56.23 | -37.18 | -21.26 | -41.45 | -57.25 | 0.9 | 336.84 | -9.09 | 6.46 | -74.09 | 143.77 | 5.47 | 4.19 | -22.41 | 0 | 100.0 | 0 | 7.59 | 6.36 | -25.64 | 21.62 | 0.28 | 5.67 | 18.29 | 7.65 | 12.69 | 6.15 | -0.16 | 5.49 | 0.04 | 0.0 | -20.0 | 59.40 | -68.26 | 53.77 |
| 23Q4 (17) | 43.39 | 62.33 | 197.8 | -18.46 | -241.22 | -256.37 | -15.03 | -570.98 | -235.77 | -0.38 | -190.48 | -145.78 | 24.93 | 16.93 | 165.5 | 5.25 | -16.8 | -53.04 | -0.03 | 93.88 | 0 | 7.14 | -14.45 | -60.01 | 21.56 | -2.84 | 17.43 | 16.99 | -12.42 | 26.6 | 6.16 | 2.16 | 8.64 | 0.04 | 0.0 | 0.0 | 187.11 | 78.29 | 145.67 |
| 23Q3 (16) | 26.73 | 126.33 | 40.54 | -5.41 | 5.91 | 41.95 | -2.24 | -151.03 | 81.77 | 0.42 | 142.42 | -68.42 | 21.32 | 251.82 | 119.79 | 6.31 | 7.5 | -47.06 | -0.49 | 0 | 0 | 8.34 | 13.72 | -57.47 | 22.19 | -8.61 | 30.3 | 19.4 | 13.85 | 39.47 | 6.03 | 1.52 | 9.84 | 0.04 | 0.0 | 0.0 | 104.95 | 104.56 | 7.26 |
| 23Q2 (15) | 11.81 | 38.29 | 60.46 | -5.75 | 2.38 | 69.74 | 4.39 | 132.47 | -84.89 | -0.99 | -200.0 | 23.85 | 6.06 | 128.68 | 152.06 | 5.87 | -16.74 | -60.71 | 0 | 0 | 0 | 7.34 | -28.14 | -64.54 | 24.28 | 18.67 | 10.77 | 17.04 | 4.99 | 6.37 | 5.94 | 1.89 | 10.82 | 0.04 | -20.0 | 0.0 | 51.30 | 32.82 | 49.31 |
| 23Q1 (14) | 8.54 | -41.39 | -24.56 | -5.89 | -13.71 | -72.22 | -13.52 | -222.13 | 41.92 | 0.99 | 19.28 | 518.75 | 2.65 | -71.78 | -66.46 | 7.05 | -36.94 | -60.5 | 0 | 0 | 0 | 10.21 | -42.8 | -62.77 | 20.46 | 11.44 | 12.98 | 16.23 | 20.94 | -3.28 | 5.83 | 2.82 | 18.5 | 0.05 | 25.0 | 25.0 | 38.63 | -49.29 | -25.82 |
| 22Q4 (13) | 14.57 | -23.4 | -42.48 | -5.18 | 44.42 | 73.35 | 11.07 | 190.07 | 238.72 | 0.83 | -37.59 | 315.0 | 9.39 | -3.2 | 59.42 | 11.18 | -6.21 | 1.64 | 0 | 0 | 0 | 17.85 | -9.01 | -6.41 | 18.36 | 7.81 | 1.94 | 13.42 | -3.52 | -16.44 | 5.67 | 3.28 | 25.44 | 0.04 | 0.0 | -20.0 | 76.16 | -22.16 | -37.97 |
| 22Q3 (12) | 19.02 | 158.42 | 15.48 | -9.32 | 50.95 | 48.28 | -12.29 | -142.31 | -317.52 | 1.33 | 202.31 | 163.94 | 9.7 | 183.33 | 725.81 | 11.92 | -20.21 | -26.92 | 0 | 0 | 0 | 19.61 | -5.18 | -19.87 | 17.03 | -22.31 | -16.07 | 13.91 | -13.17 | -13.12 | 5.49 | 2.43 | 27.08 | 0.04 | 0.0 | 0.0 | 97.84 | 184.74 | 21.01 |
| 22Q2 (11) | 7.36 | -34.98 | -31.98 | -19.0 | -455.56 | -11.7 | 29.05 | 224.79 | 401.04 | -1.3 | -912.5 | -88.41 | -11.64 | -247.34 | -88.05 | 14.94 | -16.3 | 13.87 | 0 | 0 | 100.0 | 20.69 | -24.57 | 10.92 | 21.92 | 21.04 | -9.12 | 16.02 | -4.53 | -10.4 | 5.36 | 8.94 | 28.85 | 0.04 | 0.0 | 0.0 | 34.36 | -34.01 | -29.88 |
| 22Q1 (10) | 11.32 | -55.31 | 6.99 | -3.42 | 82.41 | -643.48 | -23.28 | -191.73 | -676.24 | 0.16 | -20.0 | -48.39 | 7.9 | 34.13 | -21.94 | 17.85 | 62.27 | 59.09 | 0 | 0 | 100.0 | 27.42 | 43.8 | 45.04 | 18.11 | 0.56 | -8.26 | 16.78 | 4.48 | 15.96 | 4.92 | 8.85 | 20.29 | 0.04 | -20.0 | 0.0 | 52.07 | -57.59 | -8.46 |
| 21Q4 (9) | 25.33 | 53.79 | 43.59 | -19.44 | -7.88 | -207.59 | -7.98 | -241.24 | 4.77 | 0.2 | 109.62 | 139.22 | 5.89 | 480.0 | -47.97 | 11.0 | -32.56 | 19.7 | 0 | 0 | 100.0 | 19.07 | -22.09 | 11.85 | 18.01 | -11.24 | 4.16 | 16.06 | 0.31 | 1.52 | 4.52 | 4.63 | 13.85 | 0.05 | 25.0 | 25.0 | 122.78 | 51.86 | 38.03 |
| 21Q3 (8) | 16.47 | 52.22 | 58.82 | -18.02 | -5.94 | -244.62 | 5.65 | 158.55 | 117.42 | -2.08 | -201.45 | -324.49 | -1.55 | 74.96 | -106.79 | 16.31 | 24.31 | 133.67 | 0 | 100.0 | 100.0 | 24.48 | 31.25 | 83.06 | 20.29 | -15.88 | 18.93 | 16.01 | -10.46 | 3.83 | 4.32 | 3.85 | 12.21 | 0.04 | 0.0 | 0.0 | 80.85 | 65.0 | 50.56 |
| 21Q2 (7) | 10.82 | 2.27 | 60.06 | -17.01 | -3597.83 | -44.03 | -9.65 | -338.86 | -72.01 | -0.69 | -322.58 | -157.5 | -6.19 | -161.17 | -22.57 | 13.12 | 16.93 | 60.59 | -0.25 | -2400.0 | 0 | 18.65 | -1.37 | 21.8 | 24.12 | 22.19 | 31.3 | 17.88 | 23.57 | 35.76 | 4.16 | 1.71 | 11.23 | 0.04 | 0.0 | 0.0 | 49.00 | -13.85 | 22.87 |
| 21Q1 (6) | 10.58 | -40.02 | 9.07 | -0.46 | 92.72 | 92.16 | 4.04 | 148.21 | -28.24 | 0.31 | 160.78 | 167.39 | 10.12 | -10.6 | 164.23 | 11.22 | 22.09 | 97.19 | -0.01 | 99.4 | 0 | 18.91 | 10.9 | 4.91 | 19.74 | 14.17 | 184.85 | 14.47 | -8.53 | 257.28 | 4.09 | 3.02 | 8.78 | 0.04 | 0.0 | 0.0 | 56.88 | -36.06 | -53.97 |
| 20Q4 (5) | 17.64 | 70.11 | 22.5 | -6.32 | -150.72 | 69.42 | -8.38 | 74.16 | -635.09 | -0.51 | -4.08 | -168.92 | 11.32 | -50.42 | 280.54 | 9.19 | 31.66 | 0.11 | -1.66 | -8200.0 | -8400.0 | 17.05 | 27.51 | -23.98 | 17.29 | 1.35 | 61.29 | 15.82 | 2.59 | 90.6 | 3.97 | 3.12 | 9.37 | 0.04 | 0.0 | 0.0 | 88.96 | 65.65 | -26.06 |
| 20Q3 (4) | 10.37 | 53.4 | 0.0 | 12.46 | 205.5 | 0.0 | -32.43 | -478.07 | 0.0 | -0.49 | -140.83 | 0.0 | 22.83 | 552.08 | 0.0 | 6.98 | -14.57 | 0.0 | -0.02 | 0 | 0.0 | 13.37 | -12.67 | 0.0 | 17.06 | -7.13 | 0.0 | 15.42 | 17.08 | 0.0 | 3.85 | 2.94 | 0.0 | 0.04 | 0.0 | 0.0 | 53.70 | 34.65 | 0.0 |
| 20Q2 (3) | 6.76 | -30.31 | 0.0 | -11.81 | -101.19 | 0.0 | -5.61 | -199.64 | 0.0 | 1.2 | 360.87 | 0.0 | -5.05 | -231.85 | 0.0 | 8.17 | 43.59 | 0.0 | 0 | 0 | 0.0 | 15.31 | -15.05 | 0.0 | 18.37 | 165.08 | 0.0 | 13.17 | 225.19 | 0.0 | 3.74 | -0.53 | 0.0 | 0.04 | 0.0 | 0.0 | 39.88 | -67.72 | 0.0 |
| 20Q1 (2) | 9.7 | -32.64 | 0.0 | -5.87 | 71.6 | 0.0 | 5.63 | 593.86 | 0.0 | -0.46 | -162.16 | 0.0 | 3.83 | 161.08 | 0.0 | 5.69 | -38.02 | 0.0 | 0 | -100.0 | 0.0 | 18.02 | -19.64 | 0.0 | 6.93 | -35.35 | 0.0 | 4.05 | -51.2 | 0.0 | 3.76 | 3.58 | 0.0 | 0.04 | 0.0 | 0.0 | 123.57 | 2.71 | 0.0 |
| 19Q4 (1) | 14.4 | 0.0 | 0.0 | -20.67 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | -6.27 | 0.0 | 0.0 | 9.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 22.43 | 0.0 | 0.0 | 10.72 | 0.0 | 0.0 | 8.3 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 120.30 | 0.0 | 0.0 |
