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) | 43.85 | 51.84 | -44.97 | 0 | -10.47 | 0 | 0.53 | -61.31 | -1.12 | 0 | 44.77 | 25.97 | -0.05 | 0 | 9.58 | 42.84 | 0.31 | 0 | -10.22 | 0 | 19.85 | -28.47 | 0.2 | -28.57 | 446.08 | 192.39 |
| 2022 (9) | 28.88 | -20.7 | -35.55 | 0 | 11.83 | 0 | 1.37 | 136.21 | -6.67 | 0 | 35.54 | 19.38 | -1.52 | 0 | 6.71 | 27.59 | -4.13 | 0 | -9.1 | 0 | 27.75 | 7.77 | 0.28 | -3.45 | 152.56 | 107.65 |
| 2021 (8) | 36.42 | -7.14 | -34.68 | 0 | -1.54 | 0 | 0.58 | -77.34 | 1.74 | 0 | 29.77 | -43.26 | -0.24 | 0 | 5.26 | -58.3 | 41.55 | 80.65 | 23.53 | 148.73 | 25.75 | 5.88 | 0.29 | 45.0 | 73.47 | -36.34 |
| 2020 (7) | 39.22 | -32.0 | -50.44 | 0 | 3.27 | 0 | 2.56 | 24.27 | -11.22 | 0 | 52.47 | 6.28 | 0.1 | -67.74 | 12.61 | 21.9 | 23.0 | 29.0 | 9.46 | 77.15 | 24.32 | 1.76 | 0.2 | -13.04 | 115.42 | -41.03 |
| 2019 (6) | 57.68 | 36.29 | -48.25 | 0 | -14.45 | 0 | 2.06 | 379.07 | 9.43 | 0 | 49.37 | -28.46 | 0.31 | 0 | 10.35 | -21.56 | 17.83 | -33.0 | 5.34 | -42.89 | 23.9 | 10.09 | 0.23 | -55.77 | 195.72 | 46.05 |
| 2018 (5) | 42.32 | 0 | -69.93 | 0 | 25.71 | -63.06 | 0.43 | 0 | -27.61 | 0 | 69.01 | -14.9 | -0.52 | 0 | 13.19 | -24.0 | 26.61 | -49.89 | 9.35 | -75.92 | 21.71 | 27.41 | 0.52 | 13.04 | 134.01 | 0 |
| 2017 (4) | -12.36 | 0 | -70.41 | 0 | 69.6 | 21.66 | -0.6 | 0 | -82.77 | 0 | 81.09 | 21.87 | -1.76 | 0 | 17.36 | -15.19 | 53.1 | 80.49 | 38.83 | 61.32 | 17.04 | 15.76 | 0.46 | 27.78 | -21.94 | 0 |
| 2016 (3) | 15.8 | -66.04 | -55.94 | 0 | 57.21 | 0 | 0.24 | -78.76 | -40.14 | 0 | 66.54 | 19.2 | -4.76 | 0 | 20.47 | -1.64 | 29.42 | 41.71 | 24.07 | 157.43 | 14.72 | 15.36 | 0.36 | -21.74 | 40.36 | -80.42 |
| 2015 (2) | 46.52 | 142.04 | -61.34 | 0 | -1.19 | 0 | 1.13 | 0 | -14.82 | 0 | 55.82 | 145.04 | -4.4 | 0 | 20.81 | 151.08 | 20.76 | 2.12 | 9.35 | 6.98 | 12.76 | 2.57 | 0.46 | 70.37 | 206.11 | 130.03 |
| 2014 (1) | 19.22 | 97.33 | -22.38 | 0 | 19.09 | 1368.46 | -0.35 | 0 | -3.16 | 0 | 22.78 | 19.08 | 0.08 | 0 | 8.29 | 5.3 | 20.33 | 22.84 | 8.74 | 3.07 | 12.44 | 7.71 | 0.27 | 3.85 | 89.60 | 86.66 |
| 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) | 3.91 | 11.08 | 179.31 | -3.13 | -40.99 | 75.57 | 4.85 | 238.18 | -87.36 | -4.0 | -1350.0 | -214.96 | 0.78 | -40.0 | 104.4 | 3.23 | -15.89 | -74.77 | -0.01 | 0 | 0.0 | 2.75 | -9.79 | -75.02 | -0.82 | -127.33 | -162.6 | -2.63 | -305.47 | -130.7 | 5.16 | -4.27 | 4.67 | 0.05 | 0.0 | 0.0 | 151.55 | 189.32 | 218.04 |
| 24Q2 (19) | 3.52 | -68.63 | -78.78 | -2.22 | 43.08 | 75.2 | -3.51 | -144.04 | 89.15 | 0.32 | 23.08 | -85.65 | 1.3 | -82.24 | -82.98 | 3.84 | -33.79 | -54.93 | 0 | 0 | 100.0 | 3.05 | -43.6 | -57.27 | 3.0 | 68.54 | 576.19 | 1.28 | 2033.33 | 139.26 | 5.39 | 6.94 | 9.78 | 0.05 | 0.0 | 0.0 | 52.38 | -75.96 | -94.63 |
| 24Q1 (18) | 11.22 | -61.14 | 238.97 | -3.9 | 66.32 | 66.49 | 7.97 | 121.92 | -59.89 | 0.26 | -75.47 | 117.33 | 7.32 | -57.66 | 187.88 | 5.8 | -50.17 | -50.89 | 0 | 0 | 100.0 | 5.40 | -42.88 | -50.5 | 1.78 | -49.43 | 145.76 | 0.06 | -89.29 | 100.94 | 5.04 | 0.2 | 1.2 | 0.05 | 0.0 | -16.67 | 217.86 | -57.44 | 0 |
| 23Q4 (17) | 28.87 | 685.6 | 50.84 | -11.58 | 9.6 | -63.79 | -36.36 | -194.74 | -70.62 | 1.06 | 183.46 | 457.89 | 17.29 | 197.46 | 43.25 | 11.64 | -9.06 | 30.93 | 0 | 100.0 | 0 | 9.46 | -14.05 | 42.64 | 3.52 | 168.7 | 198.05 | 0.56 | 149.12 | 107.71 | 5.03 | 2.03 | -27.83 | 0.05 | 0.0 | -16.67 | 511.88 | 498.71 | 0 |
| 23Q3 (16) | -4.93 | -129.72 | -54.06 | -12.81 | -43.13 | -29.79 | 38.38 | 218.6 | 61.4 | -1.27 | -156.95 | -335.19 | -17.74 | -332.2 | -35.73 | 12.8 | 50.23 | 22.96 | -0.01 | 50.0 | 0 | 11.00 | 54.32 | 34.84 | 1.31 | 307.94 | 134.29 | -1.14 | 65.03 | 76.49 | 4.93 | 0.41 | -27.07 | 0.05 | 0.0 | -28.57 | -128.39 | -113.16 | 20.56 |
| 23Q2 (15) | 16.59 | 401.21 | 134.65 | -8.95 | 23.11 | 5.09 | -32.36 | -262.86 | 19.56 | 2.23 | 248.67 | 537.14 | 7.64 | 191.72 | 423.73 | 8.52 | -27.86 | -9.55 | -0.02 | 0.0 | -100.0 | 7.13 | -34.66 | 0.21 | -0.63 | 83.8 | -124.9 | -3.26 | 48.82 | -212.8 | 4.91 | -1.41 | -30.45 | 0.05 | -16.67 | -28.57 | 975.88 | 0 | 1283.08 |
| 23Q1 (14) | 3.31 | -82.71 | -43.71 | -11.64 | -64.64 | -26.8 | 19.87 | 193.24 | -59.93 | -1.5 | -889.47 | -617.24 | -8.33 | -169.01 | -152.42 | 11.81 | 32.85 | 72.91 | -0.02 | 0 | 98.67 | 10.91 | 64.59 | 116.74 | -3.89 | -8.36 | -618.67 | -6.37 | 12.26 | -5408.33 | 4.98 | -28.55 | -28.55 | 0.06 | 0.0 | -25.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 19.14 | 698.12 | 351.42 | -7.07 | 28.37 | 3.81 | -21.31 | -189.61 | -722.78 | 0.19 | -64.81 | 46.15 | 12.07 | 192.35 | 488.1 | 8.89 | -14.6 | 50.42 | 0 | 0 | 100.0 | 6.63 | -18.75 | 75.93 | -3.59 | 6.02 | -141.41 | -7.26 | -49.69 | -261.69 | 6.97 | 3.11 | 3.57 | 0.06 | -14.29 | -53.85 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -3.2 | -145.26 | -151.04 | -9.87 | -4.67 | -49.32 | 23.78 | 159.11 | 122.87 | 0.54 | 54.29 | 134.78 | -13.07 | -453.81 | -3744.12 | 10.41 | 10.51 | 41.44 | 0 | 100.0 | 100.0 | 8.16 | 14.68 | 74.07 | -3.82 | -250.99 | -136.94 | -4.85 | -267.82 | -200.41 | 6.76 | -4.25 | 5.3 | 0.07 | 0.0 | 16.67 | -161.62 | -329.05 | -391.53 |
| 22Q2 (11) | 7.07 | 20.24 | -45.45 | -9.43 | -2.72 | 32.11 | -40.23 | -181.13 | -277.39 | 0.35 | 20.69 | -74.82 | -2.36 | 28.48 | -153.76 | 9.42 | 37.92 | 0.64 | -0.01 | 99.33 | 0.0 | 7.12 | 41.32 | 6.56 | 2.53 | 237.33 | -79.23 | 2.89 | 2308.33 | -68.28 | 7.06 | 1.29 | 13.69 | 0.07 | -12.5 | 16.67 | 70.56 | -13.96 | -16.27 |
| 22Q1 (10) | 5.88 | 38.68 | -54.63 | -9.18 | -24.9 | -34.41 | 49.59 | 2014.67 | 4714.56 | 0.29 | 123.08 | 124.79 | -3.3 | -6.11 | -153.83 | 6.83 | 15.57 | -4.34 | -1.5 | -14900.0 | -614.29 | 5.04 | 33.6 | -20.96 | 0.75 | -91.35 | -92.77 | 0.12 | -97.33 | -97.65 | 6.97 | 3.57 | 9.25 | 0.08 | -38.46 | 60.0 | 82.01 | 119.53 | -27.04 |
| 21Q4 (9) | 4.24 | -32.38 | -70.2 | -7.35 | -11.2 | 41.15 | -2.59 | -124.27 | -204.71 | 0.13 | -43.48 | -87.85 | -3.11 | -814.71 | -278.74 | 5.91 | -19.7 | -53.46 | -0.01 | 0.0 | -104.76 | 3.77 | -19.61 | -61.6 | 8.67 | -16.15 | -16.71 | 4.49 | -7.04 | -12.3 | 6.73 | 4.83 | 9.61 | 0.13 | 116.67 | 116.67 | 37.36 | -32.61 | -70.28 |
| 21Q3 (8) | 6.27 | -51.62 | -47.31 | -6.61 | 52.41 | 41.03 | 10.67 | 200.09 | 73.78 | 0.23 | -83.45 | -80.51 | -0.34 | 63.44 | -149.28 | 7.36 | -21.37 | -41.35 | -0.01 | 0.0 | 83.33 | 4.69 | -29.8 | -55.5 | 10.34 | -15.11 | 38.24 | 4.83 | -46.98 | 50.47 | 6.42 | 3.38 | 5.59 | 0.06 | 0.0 | 20.0 | 55.44 | -34.21 | -56.49 |
| 21Q2 (7) | 12.96 | 0.0 | 764.0 | -13.89 | -103.37 | -14.23 | -10.66 | -1134.95 | -80.37 | 1.39 | 218.8 | 414.81 | -0.93 | -115.17 | 91.28 | 9.36 | 31.09 | -36.33 | -0.01 | 95.24 | 96.88 | 6.68 | 4.83 | -55.63 | 12.18 | 17.45 | 822.73 | 9.11 | 78.63 | 2435.9 | 6.21 | -2.66 | 3.33 | 0.06 | 20.0 | 20.0 | 84.27 | -25.03 | 218.52 |
| 21Q1 (6) | 12.96 | -8.92 | 11.82 | -6.83 | 45.32 | 53.16 | 1.03 | 221.18 | -73.52 | -1.17 | -209.35 | -2440.0 | 6.13 | 252.3 | 305.02 | 7.14 | -43.78 | -42.97 | -0.21 | -200.0 | -177.78 | 6.37 | -35.1 | -64.49 | 10.37 | -0.38 | 173.61 | 5.1 | -0.39 | 235.53 | 6.38 | 3.91 | 4.76 | 0.05 | -16.67 | 25.0 | 112.40 | -10.58 | -25.81 |
| 20Q4 (5) | 14.23 | 19.58 | -12.91 | -12.49 | -11.42 | -91.27 | -0.85 | -113.84 | 96.14 | 1.07 | -9.32 | 664.29 | 1.74 | 152.17 | -82.26 | 12.7 | 1.2 | 43.5 | 0.21 | 450.0 | 290.91 | 9.82 | -6.82 | 36.8 | 10.41 | 39.17 | 41.83 | 5.12 | 59.5 | -2.66 | 6.14 | 0.99 | 0.99 | 0.06 | 20.0 | 20.0 | 125.71 | -1.34 | -12.37 |
| 20Q3 (4) | 11.9 | 693.33 | 0.0 | -11.21 | 7.81 | 0.0 | 6.14 | 203.89 | 0.0 | 1.18 | 337.04 | 0.0 | 0.69 | 106.47 | 0.0 | 12.55 | -14.63 | 0.0 | -0.06 | 81.25 | 0.0 | 10.53 | -30.01 | 0.0 | 7.48 | 466.67 | 0.0 | 3.21 | 923.08 | 0.0 | 6.08 | 1.16 | 0.0 | 0.05 | 0.0 | 0.0 | 127.41 | 381.61 | 0.0 |
| 20Q2 (3) | 1.5 | -87.06 | 0.0 | -12.16 | 16.6 | 0.0 | -5.91 | -251.93 | 0.0 | 0.27 | 440.0 | 0.0 | -10.66 | -256.52 | 0.0 | 14.7 | 17.41 | 0.0 | -0.32 | -218.52 | 0.0 | 15.05 | -16.09 | 0.0 | 1.32 | -65.17 | 0.0 | -0.39 | -125.66 | 0.0 | 6.01 | -1.31 | 0.0 | 0.05 | 25.0 | 0.0 | 26.46 | -82.54 | 0.0 |
| 20Q1 (2) | 11.59 | -29.07 | 0.0 | -14.58 | -123.28 | 0.0 | 3.89 | 117.67 | 0.0 | 0.05 | -64.29 | 0.0 | -2.99 | -130.48 | 0.0 | 12.52 | 41.47 | 0.0 | 0.27 | 345.45 | 0.0 | 17.94 | 150.0 | 0.0 | 3.79 | -48.37 | 0.0 | 1.52 | -71.1 | 0.0 | 6.09 | 0.16 | 0.0 | 0.04 | -20.0 | 0.0 | 151.50 | 5.61 | 0.0 |
| 19Q4 (1) | 16.34 | 0.0 | 0.0 | -6.53 | 0.0 | 0.0 | -22.02 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 9.81 | 0.0 | 0.0 | 8.85 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 6.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 143.46 | 0.0 | 0.0 |
