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) | 9.39 | -39.77 | -10.91 | 0 | 5.27 | 0 | 8.47 | 51.79 | -1.52 | 0 | 12.1 | -11.23 | 0.01 | 0 | 7.94 | -1.85 | 3.39 | -64.24 | -1.7 | 0 | 3.54 | 6.95 | 0.06 | 50.0 | 494.21 | 170.41 |
| 2022 (9) | 15.59 | 0 | -13.84 | 0 | -2.66 | 0 | 5.58 | 0 | 1.75 | 0 | 13.63 | 24.93 | 0 | 0 | 8.09 | 31.89 | 9.48 | -31.75 | 5.18 | -58.89 | 3.31 | 20.36 | 0.04 | 33.33 | 182.77 | 0 |
| 2021 (8) | -15.87 | 0 | -16.21 | 0 | 35.95 | 0 | -0.09 | 0 | -32.08 | 0 | 10.91 | 80.03 | -2.71 | 0 | 6.14 | 28.78 | 13.89 | 198.71 | 12.6 | 197.17 | 2.75 | 1.85 | 0.03 | 0 | -103.19 | 0 |
| 2020 (7) | 17.51 | 166.51 | -6.42 | 0 | -5.57 | 0 | 0.31 | 72.22 | 11.09 | 0 | 6.06 | -35.53 | 0.28 | 0 | 4.77 | -17.32 | 4.65 | -42.02 | 4.24 | -32.05 | 2.7 | 18.42 | 0 | 0 | 252.31 | 227.19 |
| 2019 (6) | 6.57 | -71.74 | -8.3 | 0 | 5.45 | 0 | 0.18 | 0 | -1.73 | 0 | 9.4 | -12.96 | -0.09 | 0 | 5.76 | 2.09 | 8.02 | -29.09 | 6.24 | -31.43 | 2.28 | 20.63 | 0 | 0 | 77.11 | -63.55 |
| 2018 (5) | 23.25 | 129.74 | -10.63 | 0 | -15.16 | 0 | -0.03 | 0 | 12.62 | 91.21 | 10.8 | 240.69 | 0 | 0 | 5.65 | 243.12 | 11.31 | 3.57 | 9.1 | 11.52 | 1.89 | -5.5 | 0 | 0 | 211.56 | 112.39 |
| 2017 (4) | 10.12 | 189.97 | -3.52 | 0 | -4.6 | 0 | -0.03 | 0 | 6.6 | 0 | 3.17 | -62.13 | 0.02 | -71.43 | 1.65 | -65.35 | 10.92 | 12.93 | 8.16 | 2.77 | 2.0 | 0.0 | 0 | 0 | 99.61 | 183.69 |
| 2016 (3) | 3.49 | -83.36 | -10.17 | 0 | 4.59 | 0 | -0.4 | 0 | -6.68 | 0 | 8.37 | 115.72 | 0.07 | 0 | 4.75 | 124.9 | 9.67 | 72.37 | 7.94 | 49.53 | 2.0 | 3.09 | 0 | 0 | 35.11 | -87.86 |
| 2015 (2) | 20.97 | 21.28 | -7.43 | 0 | -14.91 | 0 | -0.3 | 0 | 13.54 | -6.36 | 3.88 | 44.24 | 0 | 0 | 2.11 | 99.57 | 5.61 | -47.81 | 5.31 | -45.98 | 1.94 | 8.38 | 0 | 0 | 289.24 | 94.39 |
| 2014 (1) | 17.29 | 176.2 | -2.83 | 0 | -12.79 | 0 | 0.1 | 0 | 14.46 | 313.14 | 2.69 | 24.54 | -0.01 | 0 | 1.06 | 16.81 | 10.75 | 62.14 | 9.83 | 50.54 | 1.79 | 6.55 | 0 | 0 | 148.80 | 95.15 |
| 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) | 1.76 | 138.01 | -74.04 | -4.87 | -22.06 | -109.01 | 21.63 | 41.0 | 941.63 | 1.69 | -24.89 | -69.16 | -3.11 | 63.92 | -169.89 | 5.07 | 25.19 | 117.6 | 0 | 0 | 100.0 | 13.35 | 16.68 | 133.07 | 1.77 | -3.8 | -16.11 | 0.03 | -90.0 | 101.6 | 0.93 | 1.09 | 2.2 | 0.01 | 0.0 | -50.0 | 181.44 | 148.2 | 0 |
| 24Q2 (19) | -4.63 | -295.73 | -209.46 | -3.99 | -12.71 | -45.09 | 15.34 | 266.11 | 1547.17 | 2.25 | 16.58 | 44.23 | -8.62 | -83.01 | -682.43 | 4.05 | 11.26 | 41.11 | 0 | 0 | 0 | 11.44 | -2.57 | 52.12 | 1.84 | -16.36 | -3.16 | 0.3 | -37.5 | -85.37 | 0.92 | 1.1 | 10.84 | 0.01 | 0.0 | 0.0 | -376.42 | -350.42 | -357.18 |
| 24Q1 (18) | -1.17 | -120.78 | 83.84 | -3.54 | -118.52 | 15.71 | 4.19 | 311.62 | -61.49 | 1.93 | 27.81 | 2512.5 | -4.71 | -217.46 | 58.83 | 3.64 | 38.4 | -14.55 | 0 | -100.0 | 0 | 11.75 | 54.44 | 7.34 | 2.2 | 230.95 | 107.55 | 0.48 | 117.08 | -48.94 | 0.91 | 1.11 | 1.11 | 0.01 | -50.0 | 0.0 | -83.57 | 0 | 78.65 |
| 23Q4 (17) | 5.63 | -16.96 | -38.06 | -1.62 | 30.47 | 28.95 | -1.98 | 22.96 | 31.72 | 1.51 | -72.45 | -74.28 | 4.01 | -9.89 | -41.12 | 2.63 | 12.88 | 15.35 | 0.14 | 200.0 | 0 | 7.61 | 32.75 | 14.65 | -1.68 | -179.62 | -12.75 | -2.81 | -49.47 | 48.06 | 0.9 | -1.1 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.78 | 60.28 | 14.72 | -2.33 | 15.27 | 17.38 | -2.57 | -142.45 | 72.95 | 5.48 | 251.28 | 3753.33 | 4.45 | 200.68 | 44.01 | 2.33 | -18.82 | -2.1 | -0.14 | 0 | 0 | 5.73 | -23.85 | 4.81 | 2.11 | 11.05 | 9.9 | -1.88 | -191.71 | -170.68 | 0.91 | 9.64 | 10.98 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 4.23 | 158.43 | 195.92 | -2.75 | 34.52 | 27.63 | -1.06 | -109.74 | -106.83 | 1.56 | 2050.0 | 1460.0 | 1.48 | 112.94 | 118.03 | 2.87 | -32.63 | -28.25 | 0 | 0 | 0 | 7.52 | -31.25 | -6.58 | 1.9 | 79.25 | -60.42 | 2.05 | 118.09 | -44.89 | 0.83 | -7.78 | 16.9 | 0.01 | 0.0 | 0.0 | 146.37 | 137.4 | 247.36 |
| 23Q1 (14) | -7.24 | -179.65 | -231.16 | -4.2 | -84.21 | 14.98 | 10.88 | 475.17 | 288.56 | -0.08 | -101.36 | 68.0 | -11.44 | -267.99 | -2072.41 | 4.26 | 86.84 | -14.11 | 0 | 0 | 0 | 10.94 | 64.96 | -9.94 | 1.06 | 171.14 | -75.06 | 0.94 | 117.38 | -77.73 | 0.9 | -16.67 | 30.43 | 0.01 | -50.0 | 0.0 | -391.35 | 0 | -448.81 |
| 22Q4 (13) | 9.09 | 53.81 | 46.85 | -2.28 | 19.15 | 27.39 | -2.9 | 69.47 | -157.77 | 5.87 | 4013.33 | 29450.0 | 6.81 | 120.39 | 123.28 | 2.28 | -4.2 | -33.72 | 0 | 0 | -100.0 | 6.63 | 21.36 | -10.33 | -1.49 | -177.6 | -136.88 | -5.41 | -303.38 | -225.52 | 1.08 | 31.71 | 58.82 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 5.91 | 234.01 | 145.89 | -2.82 | 25.79 | 54.37 | -9.5 | -161.25 | -152.63 | -0.15 | -250.0 | -275.0 | 3.09 | 137.64 | 116.21 | 2.38 | -40.5 | -26.99 | 0 | 0 | 100.0 | 5.47 | -32.12 | -11.05 | 1.92 | -60.0 | -60.66 | 2.66 | -28.49 | -17.9 | 0.82 | 15.49 | 17.14 | 0.01 | 0.0 | 0.0 | 169.34 | 270.49 | 151.93 |
| 22Q2 (11) | -4.41 | -179.89 | -7.04 | -3.8 | 23.08 | 36.35 | 15.51 | 368.8 | 105.16 | 0.1 | 140.0 | 176.92 | -8.21 | -1515.52 | 18.63 | 4.0 | -19.35 | 30.29 | 0 | 0 | 100.0 | 8.05 | -33.72 | 16.23 | 4.8 | 12.94 | 40.76 | 3.72 | -11.85 | 21.17 | 0.71 | 2.9 | 1.43 | 0.01 | 0.0 | 0.0 | -99.32 | -188.53 | 8.87 |
| 22Q1 (10) | 5.52 | -10.82 | 208.88 | -4.94 | -57.32 | -436.96 | -5.77 | -214.94 | -208.46 | -0.25 | -1150.0 | -350.0 | 0.58 | -80.98 | 109.68 | 4.96 | 44.19 | 335.09 | 0 | -100.0 | -100.0 | 12.15 | 64.25 | 261.54 | 4.25 | 5.2 | 170.7 | 4.22 | -2.09 | 113.13 | 0.69 | 1.47 | 1.47 | 0.01 | 0.0 | 0 | 112.20 | -9.37 | 158.86 |
| 21Q4 (9) | 6.19 | 148.06 | 268.45 | -3.14 | 49.19 | -95.03 | 5.02 | -72.19 | 319.21 | -0.02 | 50.0 | 75.0 | 3.05 | 116.0 | 4257.14 | 3.44 | 5.52 | 158.65 | 0.26 | 108.72 | -21.21 | 7.40 | 20.39 | 64.87 | 4.04 | -17.21 | 662.26 | 4.31 | 33.02 | 1036.96 | 0.68 | -2.86 | -1.45 | 0.01 | 0.0 | 0 | 123.80 | 137.97 | -83.05 |
| 21Q3 (8) | -12.88 | -212.62 | -2530.19 | -6.18 | -3.52 | -913.11 | 18.05 | 138.76 | 170.61 | -0.04 | 69.23 | -157.14 | -19.06 | -88.9 | -23725.0 | 3.26 | 6.19 | 171.67 | -2.98 | -7350.0 | 0 | 6.15 | -11.31 | 58.39 | 4.88 | 43.11 | 234.25 | 3.24 | 5.54 | 72.34 | 0.7 | 0.0 | 2.94 | 0.01 | 0.0 | 0 | -326.08 | -199.17 | -1675.01 |
| 21Q2 (7) | -4.12 | 18.74 | -138.18 | -5.97 | -548.91 | -292.76 | 7.56 | 42.11 | 187.3 | -0.13 | -230.0 | 18.75 | -10.09 | -68.45 | -208.85 | 3.07 | 169.3 | 332.39 | -0.04 | -180.0 | 20.0 | 6.93 | 106.15 | 182.9 | 3.41 | 117.2 | 168.5 | 3.07 | 55.05 | 122.46 | 0.7 | 2.94 | 2.94 | 0.01 | 0 | 0 | -108.99 | 42.82 | -120.81 |
| 21Q1 (6) | -5.07 | -401.79 | -205.85 | -0.92 | 42.86 | 65.67 | 5.32 | 332.31 | 438.85 | 0.1 | 225.0 | -79.17 | -5.99 | -8657.14 | -383.89 | 1.14 | -14.29 | -59.57 | 0.05 | -84.85 | 0 | 3.36 | -25.1 | -55.18 | 1.57 | 196.23 | 12.95 | 1.98 | 530.43 | 37.5 | 0.68 | -1.45 | 4.62 | 0 | 0 | 0 | -190.60 | -126.09 | -183.16 |
| 20Q4 (5) | 1.68 | 216.98 | 384.75 | -1.61 | -163.93 | -666.67 | -2.29 | -134.33 | -48.7 | -0.08 | -214.29 | -60.0 | 0.07 | 187.5 | 108.75 | 1.33 | 10.83 | 392.59 | 0.33 | 0 | 725.0 | 4.49 | 15.66 | 520.06 | 0.53 | -63.7 | 5200.0 | -0.46 | -124.47 | -58.62 | 0.69 | 1.47 | 9.52 | 0 | 0 | 0 | 730.43 | 3428.14 | 520.93 |
| 20Q3 (4) | 0.53 | -95.09 | 0.0 | -0.61 | 59.87 | 0.0 | 6.67 | 177.02 | 0.0 | 0.07 | 143.75 | 0.0 | -0.08 | -100.86 | 0.0 | 1.2 | 69.01 | 0.0 | 0 | 100.0 | 0.0 | 3.88 | 58.41 | 0.0 | 1.46 | 14.96 | 0.0 | 1.88 | 36.23 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0 | 0.0 | 20.70 | -96.05 | 0.0 |
| 20Q2 (3) | 10.79 | 125.26 | 0.0 | -1.52 | 43.28 | 0.0 | -8.66 | -451.59 | 0.0 | -0.16 | -133.33 | 0.0 | 9.27 | 339.34 | 0.0 | 0.71 | -74.82 | 0.0 | -0.05 | 0 | 0.0 | 2.45 | -67.34 | 0.0 | 1.27 | -8.63 | 0.0 | 1.38 | -4.17 | 0.0 | 0.68 | 4.62 | 0.0 | 0 | 0 | 0.0 | 523.79 | 128.54 | 0.0 |
| 20Q1 (2) | 4.79 | 911.86 | 0.0 | -2.68 | -1176.19 | 0.0 | -1.57 | -1.95 | 0.0 | 0.48 | 1060.0 | 0.0 | 2.11 | 363.75 | 0.0 | 2.82 | 944.44 | 0.0 | 0 | -100.0 | 0.0 | 7.50 | 936.11 | 0.0 | 1.39 | 13800.0 | 0.0 | 1.44 | 596.55 | 0.0 | 0.65 | 3.17 | 0.0 | 0 | 0 | 0.0 | 229.19 | 232.07 | 0.0 |
| 19Q4 (1) | -0.59 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -1.54 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -173.53 | 0.0 | 0.0 |
