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) | 65.14 | -1.02 | -33.51 | 0 | -20.68 | 0 | -0.61 | 0 | 31.63 | 7.66 | 31.49 | 13.15 | -3.36 | 0 | 7.42 | 30.64 | 19.15 | -41.56 | 15.04 | -42.55 | 20.83 | 0.82 | 0.2 | -13.04 | 180.59 | 29.17 |
| 2022 (9) | 65.81 | 777.47 | -36.43 | 0 | -18.87 | 0 | 3.15 | 0 | 29.38 | 0 | 27.83 | 35.82 | -0.09 | 0 | 5.68 | 39.86 | 32.77 | -19.98 | 26.18 | -26.23 | 20.66 | -0.96 | 0.23 | -11.54 | 139.81 | 955.31 |
| 2021 (8) | 7.5 | -81.92 | -22.25 | 0 | -1.56 | 0 | -2.26 | 0 | -14.75 | 0 | 20.49 | 40.53 | -2.07 | 0 | 4.06 | 6.84 | 40.95 | 30.46 | 35.49 | 39.56 | 20.86 | 5.35 | 0.26 | -56.67 | 13.25 | -85.36 |
| 2020 (7) | 41.48 | -16.13 | -12.35 | 0 | -28.22 | 0 | 1.13 | 0 | 29.13 | -23.76 | 14.58 | -30.93 | -0.68 | 0 | 3.80 | -27.35 | 31.39 | 34.43 | 25.43 | 3.12 | 19.8 | 0.76 | 0.6 | 13.21 | 90.51 | -17.95 |
| 2019 (6) | 49.46 | 71.56 | -11.25 | 0 | -34.16 | 0 | -0.74 | 0 | 38.21 | 452.17 | 21.11 | -14.84 | 1.01 | 102.0 | 5.23 | -8.65 | 23.35 | 28.79 | 24.66 | 58.99 | 19.65 | 7.55 | 0.53 | 35.9 | 110.30 | 30.73 |
| 2018 (5) | 28.83 | 0 | -21.91 | 0 | -24.52 | 0 | 2.83 | 0 | 6.92 | 0 | 24.79 | -17.45 | 0.5 | 0 | 5.73 | -20.78 | 18.13 | -2.63 | 15.51 | -18.8 | 18.27 | 3.4 | 0.39 | -17.02 | 84.37 | 0 |
| 2017 (4) | -4.68 | 0 | -27.21 | 0 | 32.78 | 57.52 | -2.47 | 0 | -31.89 | 0 | 30.03 | -21.37 | -0.33 | 0 | 7.23 | -26.8 | 18.62 | -40.51 | 19.1 | -27.27 | 17.67 | 9.89 | 0.47 | 104.35 | -12.57 | 0 |
| 2016 (3) | 27.94 | -52.53 | -29.87 | 0 | 20.81 | 0 | -10.53 | 0 | -1.93 | 0 | 38.19 | -2.3 | -2.98 | 0 | 9.87 | -2.79 | 31.3 | -7.86 | 26.26 | -8.57 | 16.08 | 9.09 | 0.23 | 4.55 | 65.63 | -51.29 |
| 2015 (2) | 58.86 | 102.9 | -30.98 | 0 | -4.71 | 0 | -1.95 | 0 | 27.88 | 497.0 | 39.09 | 108.7 | -2.09 | 0 | 10.16 | 118.77 | 33.97 | 20.08 | 28.72 | 24.49 | 14.74 | -0.74 | 0.22 | 37.5 | 134.75 | 76.88 |
| 2014 (1) | 29.01 | -5.93 | -24.34 | 0 | -0.74 | 0 | 1.86 | -49.46 | 4.67 | -41.77 | 18.73 | 30.25 | -5.48 | 0 | 4.64 | 23.3 | 28.29 | 21.05 | 23.07 | 19.53 | 14.85 | 5.47 | 0.16 | -66.67 | 76.18 | -16.36 |
| 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) | 5.47 | -62.69 | -67.11 | -2.51 | 85.69 | 45.2 | -0.34 | -175.56 | 84.75 | 0.38 | 2.7 | -81.99 | 2.96 | 202.78 | -75.44 | 8.91 | -4.3 | 22.39 | 0.01 | 0.0 | 100.31 | 7.86 | -2.3 | 21.68 | 5.18 | -8.16 | -31.48 | 4.57 | 2.7 | -23.83 | 5.61 | 0.72 | 9.57 | 0.05 | 0.0 | 0.0 | 53.47 | -63.27 | -64.09 |
| 24Q2 (19) | 14.66 | 272.08 | 56.46 | -17.54 | -74.53 | -18.19 | 0.45 | 215.38 | -74.72 | 0.37 | 137.0 | -61.86 | -2.88 | 52.86 | 47.35 | 9.31 | 0.11 | 26.15 | 0.01 | 133.33 | 0.0 | 8.05 | -13.29 | 18.3 | 5.64 | -7.39 | 22.88 | 4.45 | -0.22 | 24.3 | 5.57 | 3.53 | 7.32 | 0.05 | 0.0 | 0.0 | 145.58 | 265.43 | 37.04 |
| 24Q1 (18) | 3.94 | -78.09 | -81.38 | -10.05 | -36.92 | -48.67 | -0.39 | 94.48 | 97.04 | -1.0 | 69.23 | -127.27 | -6.11 | -157.42 | -142.43 | 9.3 | -0.96 | 25.17 | -0.03 | -112.5 | 92.86 | 9.28 | 6.34 | 19.6 | 6.09 | 33.55 | 149.59 | 4.46 | 9.05 | 225.55 | 5.38 | 2.28 | 2.28 | 0.05 | 0.0 | 0.0 | 39.84 | -79.17 | -87.42 |
| 23Q4 (17) | 17.98 | 8.12 | -13.56 | -7.34 | -60.26 | 54.38 | -7.06 | -216.59 | 71.76 | -3.25 | -254.03 | 32.71 | 10.64 | -11.7 | 125.9 | 9.39 | 28.98 | 40.99 | 0.24 | 107.52 | 60.0 | 8.73 | 35.09 | 54.25 | 4.56 | -39.68 | -24.13 | 4.09 | -31.83 | 16.86 | 5.26 | 2.73 | 3.54 | 0.05 | 0.0 | 0.0 | 191.28 | 28.48 | -20.64 |
| 23Q3 (16) | 16.63 | 77.48 | -36.16 | -4.58 | 69.14 | 41.13 | -2.23 | -225.28 | 32.22 | 2.11 | 117.53 | -38.66 | 12.05 | 320.29 | -34.04 | 7.28 | -1.36 | -9.34 | -3.19 | -32000.0 | -10533.33 | 6.46 | -5.01 | -5.9 | 7.56 | 64.71 | 52.11 | 6.0 | 67.6 | 22.95 | 5.12 | -1.35 | 0.39 | 0.05 | 0.0 | -16.67 | 148.88 | 40.14 | -42.62 |
| 23Q2 (15) | 9.37 | -55.72 | -23.63 | -14.84 | -119.53 | -336.47 | 1.78 | 113.51 | -54.12 | 0.97 | 320.45 | -51.01 | -5.47 | -137.99 | -161.67 | 7.38 | -0.67 | -2.89 | 0.01 | 102.38 | 133.33 | 6.80 | -12.35 | 18.0 | 4.59 | 88.11 | -58.54 | 3.58 | 161.31 | -59.82 | 5.19 | -1.33 | 0.19 | 0.05 | 0.0 | -16.67 | 106.24 | -66.46 | 22.51 |
| 23Q1 (14) | 21.16 | 1.73 | 216.29 | -6.76 | 57.99 | 26.2 | -13.18 | 47.28 | -337.91 | -0.44 | 90.89 | -450.0 | 14.4 | 205.73 | 683.0 | 7.43 | 11.56 | 34.12 | -0.42 | -380.0 | -133.33 | 7.76 | 37.15 | 73.18 | 2.44 | -59.4 | -77.22 | 1.37 | -60.86 | -84.59 | 5.26 | 3.54 | -0.75 | 0.05 | 0.0 | -16.67 | 316.77 | 31.43 | 574.73 |
| 22Q4 (13) | 20.8 | -20.15 | 257.39 | -16.09 | -106.81 | -118.02 | -25.0 | -659.88 | -114.96 | -4.83 | -240.41 | -744.0 | 4.71 | -74.22 | 401.92 | 6.66 | -17.06 | -4.99 | 0.15 | 600.0 | -6.25 | 5.66 | -17.6 | 5.31 | 6.01 | 20.93 | -20.4 | 3.5 | -28.28 | -47.68 | 5.08 | -0.39 | -1.55 | 0.05 | -16.67 | -16.67 | 241.02 | -7.11 | 393.22 |
| 22Q3 (12) | 26.05 | 112.31 | 349.14 | -7.78 | -128.82 | -2202.7 | -3.29 | -184.79 | 40.72 | 3.44 | 73.74 | 864.44 | 18.27 | 105.98 | 196.11 | 8.03 | 5.66 | 63.54 | -0.03 | 0.0 | 98.74 | 6.87 | 19.12 | 81.93 | 4.97 | -55.1 | -52.49 | 4.88 | -45.23 | -50.25 | 5.1 | -1.54 | -2.86 | 0.06 | 0.0 | 0.0 | 259.46 | 199.22 | 576.39 |
| 22Q2 (11) | 12.27 | 83.41 | 334.61 | -3.4 | 62.88 | -359.54 | 3.88 | -29.96 | -59.33 | 1.98 | 2575.0 | 2100.0 | 8.87 | 459.11 | 326.28 | 7.6 | 37.18 | 102.13 | -0.03 | 83.33 | -160.0 | 5.76 | 28.64 | 102.53 | 11.07 | 3.36 | -12.83 | 8.91 | 0.22 | -17.04 | 5.18 | -2.26 | -1.71 | 0.06 | 0.0 | 0.0 | 86.71 | 84.7 | 366.44 |
| 22Q1 (10) | 6.69 | 14.95 | 508.18 | -9.16 | -24.12 | 44.65 | 5.54 | 147.64 | -8.88 | -0.08 | -110.67 | 96.99 | -2.47 | -58.33 | 84.01 | 5.54 | -20.97 | 15.18 | -0.18 | -212.5 | -263.64 | 4.48 | -16.6 | 4.35 | 10.71 | 41.85 | 4.49 | 8.89 | 32.88 | 7.76 | 5.3 | 2.71 | 2.32 | 0.06 | 0.0 | -14.29 | 46.95 | -3.93 | 476.17 |
| 21Q4 (9) | 5.82 | 0.34 | 553.93 | -7.38 | -2094.59 | -158.39 | -11.63 | -109.55 | -75.41 | 0.75 | 266.67 | 129.07 | -1.56 | -125.28 | -111.53 | 7.01 | 42.77 | 86.93 | 0.16 | 106.72 | 132.65 | 5.37 | 42.35 | 70.43 | 7.55 | -27.82 | -29.77 | 6.69 | -31.8 | -14.78 | 5.16 | -1.71 | -2.09 | 0.06 | 0.0 | -53.85 | 48.87 | 27.39 | 627.51 |
| 21Q3 (8) | 5.8 | 210.9 | -72.08 | 0.37 | -71.76 | 102.84 | -5.55 | -158.18 | 72.74 | -0.45 | -600.0 | -127.44 | 6.17 | 257.4 | -20.39 | 4.91 | 30.59 | 37.92 | -2.38 | -4860.0 | -5850.0 | 3.77 | 32.6 | 4.84 | 10.46 | -17.64 | 8.39 | 9.81 | -8.66 | 9.49 | 5.25 | -0.38 | 6.71 | 0.06 | 0.0 | -64.71 | 38.36 | 217.87 | -74.05 |
| 21Q2 (7) | -5.23 | -575.45 | -166.71 | 1.31 | 107.92 | 118.27 | 9.54 | 56.91 | 1044.55 | 0.09 | 103.38 | -95.95 | -3.92 | 74.63 | -685.07 | 3.76 | -21.83 | 11.57 | 0.05 | -54.55 | 133.33 | 2.85 | -33.72 | -24.36 | 12.7 | 23.9 | 61.17 | 10.74 | 30.18 | 65.23 | 5.27 | 1.74 | 10.71 | 0.06 | -14.29 | -60.0 | -32.55 | -499.42 | -147.36 |
| 21Q1 (6) | 1.1 | 23.6 | -90.82 | -16.55 | -230.93 | -244.07 | 6.08 | 191.7 | 2863.64 | -2.66 | -3.1 | -1800.0 | -15.45 | -214.19 | -315.48 | 4.81 | 28.27 | 23.33 | 0.11 | 122.45 | 0 | 4.29 | 36.21 | -15.99 | 10.25 | -4.65 | 228.53 | 8.25 | 5.1 | 289.15 | 5.18 | -1.71 | 6.58 | 0.07 | -46.15 | -53.33 | 8.15 | 21.31 | -95.15 |
| 20Q4 (5) | 0.89 | -95.71 | -89.16 | 12.64 | 197.08 | 1103.17 | -6.63 | 67.44 | 49.85 | -2.58 | -257.32 | -145.71 | 13.53 | 74.58 | 94.68 | 3.75 | 5.34 | -16.85 | -0.49 | -1125.0 | -712.5 | 3.15 | -12.43 | -28.9 | 10.75 | 11.4 | 77.69 | 7.85 | -12.39 | 42.21 | 5.27 | 7.11 | 7.77 | 0.13 | -23.53 | -23.53 | 6.72 | -95.46 | -91.34 |
| 20Q3 (4) | 20.77 | 164.92 | 0.0 | -13.02 | -81.59 | 0.0 | -20.36 | -1915.84 | 0.0 | 1.64 | -26.13 | 0.0 | 7.75 | 1056.72 | 0.0 | 3.56 | 5.64 | 0.0 | -0.04 | 73.33 | 0.0 | 3.60 | -4.33 | 0.0 | 9.65 | 22.46 | 0.0 | 8.96 | 37.85 | 0.0 | 4.92 | 3.36 | 0.0 | 0.17 | 13.33 | 0.0 | 147.83 | 115.14 | 0.0 |
| 20Q2 (3) | 7.84 | -34.56 | 0.0 | -7.17 | -49.06 | 0.0 | -1.01 | -359.09 | 0.0 | 2.22 | 1685.71 | 0.0 | 0.67 | -90.66 | 0.0 | 3.37 | -13.59 | 0.0 | -0.15 | 0 | 0.0 | 3.76 | -26.38 | 0.0 | 7.88 | 152.56 | 0.0 | 6.5 | 206.6 | 0.0 | 4.76 | -2.06 | 0.0 | 0.15 | 0.0 | 0.0 | 68.71 | -59.11 | 0.0 |
| 20Q1 (2) | 11.98 | 45.92 | 0.0 | -4.81 | -281.75 | 0.0 | -0.22 | 98.34 | 0.0 | -0.14 | 86.67 | 0.0 | 7.17 | 3.17 | 0.0 | 3.9 | -13.53 | 0.0 | 0 | -100.0 | 0.0 | 5.11 | 15.28 | 0.0 | 3.12 | -48.43 | 0.0 | 2.12 | -61.59 | 0.0 | 4.86 | -0.61 | 0.0 | 0.15 | -11.76 | 0.0 | 168.02 | 116.53 | 0.0 |
| 19Q4 (1) | 8.21 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | -13.22 | 0.0 | 0.0 | -1.05 | 0.0 | 0.0 | 6.95 | 0.0 | 0.0 | 4.51 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 6.05 | 0.0 | 0.0 | 5.52 | 0.0 | 0.0 | 4.89 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 77.60 | 0.0 | 0.0 |
