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) | 30.16 | 111.2 | -24.73 | 0 | -13.54 | 0 | 0.09 | 0 | 5.43 | -22.21 | 8.62 | 16.8 | 0.13 | 225.0 | 3.80 | 5.46 | 15.87 | 77.72 | 10.42 | 86.07 | 9.7 | -2.51 | 0 | 0 | 149.90 | 63.23 |
| 2022 (9) | 14.28 | 19.4 | -7.3 | 0 | -1.59 | 0 | -0.41 | 0 | 6.98 | -14.98 | 7.38 | 17.7 | 0.04 | -80.0 | 3.60 | 14.16 | 8.93 | -50.06 | 5.6 | -47.71 | 9.95 | -7.18 | 0 | 0 | 91.83 | 64.55 |
| 2021 (8) | 11.96 | -53.02 | -3.75 | 0 | 36.27 | 0 | -0.41 | 0 | 8.21 | -43.73 | 6.27 | -44.46 | 0.2 | 900.0 | 3.16 | -50.73 | 17.88 | 6.56 | 10.71 | 12.62 | 10.72 | -1.83 | 0 | 0 | 55.81 | -55.22 |
| 2020 (7) | 25.46 | 0.24 | -10.87 | 0 | -3.93 | 0 | 0.06 | -87.5 | 14.59 | 136.85 | 11.29 | -32.88 | 0.02 | 0 | 6.41 | -30.13 | 16.78 | 0.42 | 9.51 | -1.35 | 10.92 | 4.8 | 0 | 0 | 124.62 | -1.58 |
| 2019 (6) | 25.4 | 26.56 | -19.24 | 0 | -6.98 | 0 | 0.48 | 0 | 6.16 | -37.65 | 16.82 | 60.19 | -0.31 | 0 | 9.17 | 59.69 | 16.71 | 0.06 | 9.64 | -4.84 | 10.42 | 30.9 | 0 | 0 | 126.62 | 14.13 |
| 2018 (5) | 20.07 | 80.65 | -10.19 | 0 | -9.97 | 0 | -0.17 | 0 | 9.88 | 0 | 10.5 | -46.67 | 0.16 | 0 | 5.74 | -49.92 | 16.7 | 18.36 | 10.13 | 2.01 | 7.96 | 24.96 | 0 | 0 | 110.95 | 62.77 |
| 2017 (4) | 11.11 | -30.48 | -20.33 | 0 | 22.96 | 0 | 2.32 | 0 | -9.22 | 0 | 19.69 | -38.58 | -1.5 | 0 | 11.47 | -41.71 | 14.11 | -30.25 | 9.93 | -17.66 | 6.37 | -4.07 | 0 | 0 | 68.16 | -20.24 |
| 2016 (3) | 15.98 | -41.03 | -28.02 | 0 | -7.38 | 0 | -0.65 | 0 | -12.04 | 0 | 32.06 | 127.7 | 0.54 | 63.64 | 19.67 | 116.24 | 20.23 | 3.48 | 12.06 | 8.36 | 6.64 | 1.07 | 0 | 0 | 85.45 | -44.19 |
| 2015 (2) | 27.1 | 58.76 | -16.09 | 0 | -1.72 | 0 | 0.88 | 8700.0 | 11.01 | 0 | 14.08 | -32.28 | 0.33 | 0 | 9.10 | -35.11 | 19.55 | 23.89 | 11.13 | 17.28 | 6.57 | 7.7 | 0 | 0 | 153.11 | 39.83 |
| 2014 (1) | 17.07 | 3.83 | -21.23 | 0 | 21.24 | 911.43 | 0.01 | -98.98 | -4.16 | 0 | 20.79 | 150.48 | -1.69 | 0 | 14.02 | 126.74 | 15.78 | 13.77 | 9.49 | 11.12 | 6.1 | 5.54 | 0 | 0 | 109.49 | -4.63 |
| 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) | -5.51 | -140.46 | -274.37 | -9.64 | -48.31 | -1.58 | 4.87 | 270.28 | 330.81 | -0.11 | -175.0 | -37.5 | -15.15 | -312.78 | -139.34 | 7.66 | 111.6 | 337.71 | 0.1 | 1100.0 | 100.0 | 12.79 | 107.47 | 324.56 | 3.1 | -26.71 | -26.37 | 1.42 | -47.21 | -49.1 | 2.65 | 1.92 | 7.29 | 0 | 0 | 0 | -135.38 | -152.58 | -325.35 |
| 24Q2 (19) | 13.62 | 91.56 | 54.07 | -6.5 | -79.06 | 25.97 | -2.86 | 1.38 | 26.85 | -0.04 | -126.67 | 84.0 | 7.12 | 104.6 | 11766.67 | 3.62 | 27.92 | 91.53 | -0.01 | 75.0 | -120.0 | 6.16 | 21.66 | 86.51 | 4.23 | -14.72 | 13.1 | 2.69 | -25.48 | 11.16 | 2.6 | 3.59 | 6.12 | 0 | 0 | 0 | 257.47 | 121.62 | 41.84 |
| 24Q1 (18) | 7.11 | -38.07 | 6.28 | -3.63 | 16.74 | -73.68 | -2.9 | 40.21 | -9.02 | 0.15 | -21.05 | -34.78 | 3.48 | -51.12 | -24.35 | 2.83 | -1.39 | 34.12 | -0.04 | -200.0 | -300.0 | 5.07 | 3.81 | 26.56 | 4.96 | -13.74 | 128.57 | 3.61 | -6.96 | 171.43 | 2.51 | 6.81 | 2.87 | 0 | 0 | 0 | 116.18 | -36.95 | -34.53 |
| 23Q4 (17) | 11.48 | 263.29 | 35.86 | -4.36 | 54.06 | -179.49 | -4.85 | -129.86 | -931.91 | 0.19 | 337.5 | 152.78 | 7.12 | 212.48 | 3.34 | 2.87 | 64.0 | 71.86 | 0.04 | -20.0 | -60.0 | 4.88 | 62.02 | 61.22 | 5.75 | 36.58 | 210.81 | 3.88 | 39.07 | 246.43 | 2.35 | -4.86 | -2.89 | 0 | 0 | 0 | 184.27 | 206.73 | -22.8 |
| 23Q3 (16) | 3.16 | -64.25 | 2075.0 | -9.49 | -8.09 | -318.06 | -2.11 | 46.04 | 17.58 | -0.08 | 68.0 | 50.0 | -6.33 | -10650.0 | -160.49 | 1.75 | -7.41 | -21.17 | 0.05 | 0.0 | 200.0 | 3.01 | -8.86 | -31.43 | 4.21 | 12.57 | 282.73 | 2.79 | 15.29 | 181.82 | 2.47 | 0.82 | 1.23 | 0 | 0 | 0 | 60.08 | -66.9 | 1387.88 |
| 23Q2 (15) | 8.84 | 32.14 | 248.03 | -8.78 | -320.1 | -459.24 | -3.91 | -46.99 | -383.33 | -0.25 | -208.7 | -525.0 | 0.06 | -98.7 | -93.81 | 1.89 | -10.43 | 18.87 | 0.05 | 600.0 | 0 | 3.30 | -17.44 | 7.02 | 3.74 | 72.35 | 37.0 | 2.42 | 81.95 | 49.38 | 2.45 | 0.41 | -3.92 | 0 | 0 | 0 | 181.52 | 2.29 | 198.01 |
| 23Q1 (14) | 6.69 | -20.83 | 93.91 | -2.09 | -33.97 | -10.58 | -2.66 | -465.96 | -4533.33 | 0.23 | 163.89 | 53.33 | 4.6 | -33.24 | 194.87 | 2.11 | 26.35 | 11.64 | -0.01 | -110.0 | 0.0 | 4.00 | 32.24 | 0.77 | 2.17 | 17.3 | -33.23 | 1.33 | 18.75 | -28.88 | 2.44 | 0.83 | -3.94 | 0 | 0 | 0 | 177.45 | -25.66 | 126.83 |
| 22Q4 (13) | 8.45 | 5381.25 | 42.26 | -1.56 | 31.28 | -388.89 | -0.47 | 81.64 | 98.31 | -0.36 | -125.0 | -700.0 | 6.89 | 383.54 | 6.33 | 1.67 | -24.77 | -20.1 | 0.1 | 300.0 | 233.33 | 3.03 | -31.09 | -22.28 | 1.85 | 68.18 | -59.87 | 1.12 | 13.13 | -59.71 | 2.42 | -0.82 | -5.1 | 0 | 0 | 0 | 238.70 | 5217.14 | 114.19 |
| 22Q3 (12) | -0.16 | -106.3 | -113.22 | -2.27 | -44.59 | 36.94 | -2.56 | -285.51 | -113.94 | -0.16 | -300.0 | 51.52 | -2.43 | -350.52 | -1.67 | 2.22 | 39.62 | 83.47 | -0.05 | 0 | -127.78 | 4.39 | 42.25 | 78.21 | 1.1 | -59.71 | -71.28 | 0.99 | -38.89 | -61.02 | 2.44 | -4.31 | -6.87 | 0 | 0 | 0 | -4.66 | -107.66 | -119.89 |
| 22Q2 (11) | 2.54 | -26.38 | -41.74 | -1.57 | 16.93 | -6.08 | 1.38 | 2200.0 | -96.97 | -0.04 | -126.67 | -300.0 | 0.97 | -37.82 | -66.32 | 1.59 | -15.87 | 8.16 | 0 | 100.0 | 100.0 | 3.09 | -22.26 | 3.5 | 2.73 | -16.0 | -44.29 | 1.62 | -13.37 | -37.45 | 2.55 | 0.39 | -5.56 | 0 | 0 | 0 | 60.91 | -22.14 | -26.1 |
| 22Q1 (10) | 3.45 | -41.92 | 666.67 | -1.89 | -450.0 | -339.24 | 0.06 | 100.22 | -60.0 | 0.15 | 150.0 | 193.75 | 1.56 | -75.93 | 25.81 | 1.89 | -9.57 | 26.85 | -0.01 | -133.33 | 0 | 3.97 | 1.99 | 24.23 | 3.25 | -29.5 | -28.41 | 1.87 | -32.73 | -33.21 | 2.54 | -0.39 | -10.88 | 0 | 0 | 0 | 78.23 | -29.8 | 882.24 |
| 21Q4 (9) | 5.94 | 390.91 | -47.76 | 0.54 | 115.0 | 127.84 | -27.78 | -251.22 | -450.1 | 0.06 | 118.18 | -82.35 | 6.48 | 371.13 | -31.28 | 2.09 | 72.73 | 8.29 | 0.03 | -83.33 | 0 | 3.89 | 58.02 | -0.23 | 4.61 | 20.37 | -17.09 | 2.78 | 9.45 | -10.61 | 2.55 | -2.67 | -13.27 | 0 | 0 | 0 | 111.44 | 375.25 | -40.7 |
| 21Q3 (8) | 1.21 | -72.25 | -86.82 | -3.6 | -143.24 | -136.84 | 18.37 | -59.65 | 334.01 | -0.33 | -1750.0 | -450.0 | -2.39 | -182.99 | -131.2 | 1.21 | -17.69 | -18.24 | 0.18 | 1900.0 | 0 | 2.46 | -17.39 | -20.14 | 3.83 | -21.84 | -31.85 | 2.54 | -1.93 | -23.95 | 2.62 | -2.96 | -1.87 | 0 | 0 | 0 | 23.45 | -71.55 | -84.65 |
| 21Q2 (7) | 4.36 | 868.89 | -26.48 | -1.48 | -287.34 | 40.08 | 45.53 | 30253.33 | 902.86 | 0.02 | 112.5 | 105.88 | 2.88 | 132.26 | -16.76 | 1.47 | -1.34 | -42.13 | -0.01 | 0 | -133.33 | 2.98 | -6.69 | -49.88 | 4.9 | 7.93 | 18.93 | 2.59 | -7.5 | 12.12 | 2.7 | -5.26 | 1.12 | 0 | 0 | 0 | 82.42 | 934.82 | -30.78 |
| 21Q1 (6) | 0.45 | -96.04 | 144.12 | 0.79 | 140.72 | 115.99 | 0.15 | 102.97 | -96.61 | -0.16 | -147.06 | -245.45 | 1.24 | -86.85 | 120.81 | 1.49 | -22.8 | -72.1 | 0 | 0 | 100.0 | 3.20 | -18.09 | -78.35 | 4.54 | -18.35 | 206.76 | 2.8 | -9.97 | 268.42 | 2.85 | -3.06 | 8.37 | 0 | 0 | 0 | 7.96 | -95.76 | 126.47 |
| 20Q4 (5) | 11.37 | 23.86 | 16.26 | -1.94 | -27.63 | 71.47 | -5.05 | 35.67 | -219.62 | 0.34 | 666.67 | -12.82 | 9.43 | 23.11 | 216.44 | 1.93 | 30.41 | -71.58 | 0 | 0 | 100.0 | 3.90 | 26.48 | -71.73 | 5.56 | -1.07 | 9.02 | 3.11 | -6.89 | -9.86 | 2.94 | 10.11 | 12.21 | 0 | 0 | 0 | 187.93 | 23.04 | 16.64 |
| 20Q3 (4) | 9.18 | 54.81 | 0.0 | -1.52 | 38.46 | 0.0 | -7.85 | -272.91 | 0.0 | -0.06 | 82.35 | 0.0 | 7.66 | 121.39 | 0.0 | 1.48 | -41.73 | 0.0 | 0 | -100.0 | 0.0 | 3.09 | -48.15 | 0.0 | 5.62 | 36.41 | 0.0 | 3.34 | 44.59 | 0.0 | 2.67 | 0.0 | 0.0 | 0 | 0 | 0.0 | 152.75 | 28.28 | 0.0 |
| 20Q2 (3) | 5.93 | 681.37 | 0.0 | -2.47 | 50.0 | 0.0 | 4.54 | 2.48 | 0.0 | -0.34 | -409.09 | 0.0 | 3.46 | 158.05 | 0.0 | 2.54 | -52.43 | 0.0 | 0.03 | 250.0 | 0.0 | 5.95 | -59.69 | 0.0 | 4.12 | 178.38 | 0.0 | 2.31 | 203.95 | 0.0 | 2.67 | 1.52 | 0.0 | 0 | 0 | 0.0 | 119.08 | 495.75 | 0.0 |
| 20Q1 (2) | -1.02 | -110.43 | 0.0 | -4.94 | 27.35 | 0.0 | 4.43 | 380.38 | 0.0 | 0.11 | -71.79 | 0.0 | -5.96 | -300.0 | 0.0 | 5.34 | -21.35 | 0.0 | -0.02 | 50.0 | 0.0 | 14.77 | 6.94 | 0.0 | 1.48 | -70.98 | 0.0 | 0.76 | -77.97 | 0.0 | 2.63 | 0.38 | 0.0 | 0 | 0 | 0.0 | -30.09 | -118.67 | 0.0 |
| 19Q4 (1) | 9.78 | 0.0 | 0.0 | -6.8 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 6.79 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 13.81 | 0.0 | 0.0 | 5.1 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 161.12 | 0.0 | 0.0 |
