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) | 47.7 | -21.52 | -28.46 | 0 | -18.0 | 0 | 1.18 | 0 | 19.24 | -50.35 | 29.44 | 35.23 | -0.42 | 0 | 11.95 | 60.94 | 26.51 | -52.42 | 20.35 | -54.57 | 22.63 | 5.9 | 0.63 | -1.56 | 109.38 | 20.21 |
| 2022 (9) | 60.78 | -25.51 | -22.03 | 0 | -19.21 | 0 | -0.48 | 0 | 38.75 | -32.9 | 21.77 | -3.59 | -0.52 | 0 | 7.43 | -10.33 | 55.72 | 8.93 | 44.79 | 26.81 | 21.37 | -2.29 | 0.64 | 28.0 | 90.99 | -35.67 |
| 2021 (8) | 81.6 | 55.4 | -23.85 | 0 | -28.38 | 0 | -0.58 | 0 | 57.75 | 32.76 | 22.58 | 38.61 | -1.14 | 0 | 8.28 | 8.12 | 51.15 | 195.32 | 35.32 | 83.01 | 21.87 | -3.61 | 0.5 | -15.25 | 141.45 | 14.7 |
| 2020 (7) | 52.51 | 276.69 | -9.01 | 0 | -37.67 | 0 | -1.59 | 0 | 43.5 | 0 | 16.29 | -65.15 | -1.11 | 0 | 7.66 | -66.88 | 17.32 | -27.86 | 19.3 | 3.49 | 22.69 | 3.56 | 0.59 | 0.0 | 123.32 | 264.04 |
| 2019 (6) | 13.94 | -72.93 | -47.34 | 0 | 25.85 | 11.76 | 2.59 | 0 | -33.4 | 0 | 46.74 | -35.16 | -0.68 | 0 | 23.13 | -5.9 | 24.01 | -62.6 | 18.65 | -65.41 | 21.91 | 24.14 | 0.59 | 11.32 | 33.88 | -52.57 |
| 2018 (5) | 51.5 | -21.57 | -74.23 | 0 | 23.13 | 0 | -0.89 | 0 | -22.73 | 0 | 72.09 | 34.95 | -0.94 | 0 | 24.58 | -2.63 | 64.19 | 91.9 | 53.92 | 96.93 | 17.65 | 11.57 | 0.53 | 65.62 | 71.43 | -52.66 |
| 2017 (4) | 65.66 | 48.25 | -54.12 | 0 | -4.98 | 0 | -1.36 | 0 | 11.54 | 25.71 | 53.42 | 30.87 | -1.58 | 0 | 25.24 | -0.34 | 33.45 | 130.53 | 27.38 | 106.33 | 15.82 | 6.32 | 0.32 | 0.0 | 150.87 | -3.02 |
| 2016 (3) | 44.29 | 323.42 | -35.11 | 0 | -3.59 | 0 | 3.24 | 0 | 9.18 | 0 | 40.82 | 42.43 | 1.82 | 0 | 25.33 | 31.5 | 14.51 | -23.75 | 13.27 | -19.18 | 14.88 | 9.98 | 0.32 | 45.45 | 155.57 | 348.71 |
| 2015 (2) | 10.46 | -67.63 | -32.8 | 0 | 14.45 | 0 | -2.86 | 0 | -22.34 | 0 | 28.66 | 116.63 | -0.7 | 0 | 19.26 | 119.63 | 19.03 | -33.18 | 16.42 | -31.73 | 13.53 | 23.9 | 0.22 | 46.67 | 34.67 | -62.31 |
| 2014 (1) | 32.31 | 23.41 | -16.4 | 0 | -3.04 | 0 | -1.15 | 0 | 15.91 | 0 | 13.23 | -50.65 | -1.57 | 0 | 8.77 | -59.3 | 28.48 | 20.22 | 24.05 | 18.94 | 10.92 | 3.41 | 0.15 | -11.76 | 92.00 | 8.76 |
| 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) | 5.46 | -38.44 | -73.34 | -8.55 | -12.2 | -26.48 | -11.29 | -1397.7 | 39.04 | -0.99 | -102.04 | -45.59 | -3.09 | -347.2 | -122.52 | 8.3 | 7.79 | 15.28 | -0.38 | -111.11 | -153.33 | 13.12 | 5.36 | 19.51 | 6.85 | 4.42 | -27.44 | 6.64 | 14.09 | 5.23 | 5.72 | 0.7 | 0.0 | 0.17 | 13.33 | 13.33 | 43.58 | -42.77 | -74.08 |
| 24Q2 (19) | 8.87 | -23.93 | -23.34 | -7.62 | 28.18 | 17.17 | 0.87 | 167.44 | 114.92 | -0.49 | -188.24 | -161.25 | 1.25 | 19.05 | -47.26 | 7.7 | -26.03 | -17.2 | -0.18 | 30.77 | -100.0 | 12.45 | -34.13 | -11.85 | 6.56 | 64.0 | -31.6 | 5.82 | 47.34 | -7.03 | 5.68 | 1.79 | 0.18 | 0.15 | 0.0 | -6.25 | 76.14 | -36.79 | -20.44 |
| 24Q1 (18) | 11.66 | 12.77 | 119.59 | -10.61 | -54.66 | -88.45 | -1.29 | 51.87 | -114.29 | -0.17 | -119.32 | -194.44 | 1.05 | -69.83 | 428.12 | 10.41 | 39.54 | 90.31 | -0.26 | -1400.0 | -23.81 | 18.91 | 45.93 | 98.19 | 4.0 | 123.46 | -29.7 | 3.95 | 18.62 | -11.24 | 5.58 | 0.0 | -1.41 | 0.15 | -6.25 | -6.25 | 120.45 | 5.66 | 132.97 |
| 23Q4 (17) | 10.34 | -49.51 | -29.61 | -6.86 | -1.48 | -83.91 | -2.68 | 85.53 | 76.94 | 0.88 | 229.41 | 44.26 | 3.48 | -74.64 | -68.25 | 7.46 | 3.61 | 103.27 | 0.02 | 113.33 | 300.0 | 12.96 | 18.01 | 97.41 | 1.79 | -81.04 | -64.2 | 3.33 | -47.23 | -27.45 | 5.58 | -2.45 | 1.09 | 0.16 | 6.67 | 0.0 | 114.00 | -32.2 | -20.3 |
| 23Q3 (16) | 20.48 | 77.01 | -23.09 | -6.76 | 26.52 | -25.65 | -18.52 | -217.67 | -70.53 | -0.68 | -185.0 | 50.72 | 13.72 | 478.9 | -35.44 | 7.2 | -22.58 | 31.15 | -0.15 | -66.67 | -7.14 | 10.98 | -22.29 | 58.4 | 9.44 | -1.56 | -43.47 | 6.31 | 0.8 | -55.78 | 5.72 | 0.88 | 6.52 | 0.15 | -6.25 | -11.76 | 168.14 | 75.7 | 25.08 |
| 23Q2 (15) | 11.57 | 117.89 | 26.86 | -9.2 | -63.41 | -3.49 | -5.83 | -164.56 | -249.1 | 0.8 | 344.44 | -63.47 | 2.37 | 840.62 | 930.43 | 9.3 | 70.02 | 5.92 | -0.09 | 57.14 | 25.0 | 14.13 | 48.09 | 32.5 | 9.59 | 68.54 | -47.99 | 6.26 | 40.67 | -48.94 | 5.67 | 0.18 | 5.78 | 0.16 | 0.0 | 0.0 | 95.70 | 85.09 | 86.57 |
| 23Q1 (14) | 5.31 | -63.85 | -48.55 | -5.63 | -50.94 | -39.7 | 9.03 | 177.71 | 1510.94 | 0.18 | -70.49 | 109.47 | -0.32 | -102.92 | -105.09 | 5.47 | 49.05 | 42.45 | -0.21 | -2000.0 | 16.0 | 9.54 | 45.36 | 87.96 | 5.69 | 13.8 | -63.5 | 4.45 | -3.05 | -67.45 | 5.66 | 2.54 | 10.55 | 0.16 | 0.0 | 0.0 | 51.70 | -63.85 | -5.06 |
| 22Q4 (13) | 14.69 | -44.84 | -34.42 | -3.73 | 30.67 | 42.35 | -11.62 | -7.0 | 0.43 | 0.61 | 144.2 | -23.75 | 10.96 | -48.42 | -31.2 | 3.67 | -33.15 | -38.73 | -0.01 | 92.86 | 97.96 | 6.56 | -5.31 | -26.65 | 5.0 | -70.06 | -57.12 | 4.59 | -67.83 | -22.47 | 5.52 | 2.79 | 0.91 | 0.16 | -5.88 | 14.29 | 143.04 | 6.41 | -26.37 |
| 22Q3 (12) | 26.63 | 192.0 | 21.71 | -5.38 | 39.48 | -21.72 | -10.86 | -377.75 | -22.57 | -1.38 | -163.01 | -146.43 | 21.25 | 9139.13 | 21.71 | 5.49 | -37.47 | 21.19 | -0.14 | -16.67 | 17.65 | 6.93 | -34.99 | 15.21 | 16.7 | -9.44 | -2.4 | 14.27 | 16.39 | 5.16 | 5.37 | 0.19 | -2.01 | 0.17 | 6.25 | 41.67 | 134.43 | 162.07 | 17.78 |
| 22Q2 (11) | 9.12 | -11.63 | -60.23 | -8.89 | -120.6 | -22.28 | 3.91 | 710.94 | 198.49 | 2.19 | 215.26 | 1012.5 | 0.23 | -96.34 | -98.53 | 8.78 | 128.65 | 25.97 | -0.12 | 52.0 | 53.85 | 10.66 | 110.07 | 7.83 | 18.44 | 18.28 | 29.22 | 12.26 | -10.31 | 16.54 | 5.36 | 4.69 | -1.47 | 0.16 | 0.0 | 33.33 | 51.29 | -5.81 | -64.03 |
| 22Q1 (10) | 10.32 | -53.93 | -28.28 | -4.03 | 37.71 | 29.17 | -0.64 | 94.52 | 83.46 | -1.9 | -337.5 | -227.59 | 6.29 | -60.51 | -27.7 | 3.84 | -35.89 | -24.56 | -0.25 | 48.98 | -8.7 | 5.08 | -43.27 | -40.26 | 15.59 | 33.7 | 92.23 | 13.67 | 130.91 | 156.95 | 5.12 | -6.4 | -6.4 | 0.16 | 14.29 | 45.45 | 54.46 | -71.97 | -58.75 |
| 21Q4 (9) | 22.4 | 2.38 | 31.84 | -6.47 | -46.38 | -160.89 | -11.67 | -31.72 | 32.58 | 0.8 | 242.86 | 420.0 | 15.93 | -8.76 | 9.79 | 5.99 | 32.23 | 78.27 | -0.49 | -188.24 | -63.33 | 8.95 | 48.72 | 63.79 | 11.66 | -31.85 | 148.61 | 5.92 | -56.37 | 4.23 | 5.47 | -0.18 | -0.18 | 0.14 | 16.67 | 0.0 | 194.28 | 70.21 | 29.21 |
| 21Q3 (8) | 21.88 | -4.58 | 16.76 | -4.42 | 39.2 | -259.57 | -8.86 | -123.17 | 49.49 | -0.56 | -133.33 | -522.22 | 17.46 | 11.49 | -18.83 | 4.53 | -35.01 | 22.43 | -0.17 | 34.62 | 63.04 | 6.02 | -39.16 | -4.51 | 17.11 | 19.9 | 158.85 | 13.57 | 28.99 | 46.54 | 5.48 | 0.74 | -4.36 | 0.12 | 0.0 | -14.29 | 114.14 | -19.96 | -7.85 |
| 21Q2 (7) | 22.93 | 59.35 | 54.0 | -7.27 | -27.77 | -71.46 | -3.97 | -2.58 | 27.16 | -0.24 | 58.62 | 80.49 | 15.66 | 80.0 | 47.04 | 6.97 | 36.94 | 65.56 | -0.26 | -13.04 | -116.67 | 9.89 | 16.38 | 32.21 | 14.27 | 75.96 | 107.41 | 10.52 | 97.74 | 85.54 | 5.44 | -0.55 | -5.39 | 0.12 | 9.09 | -20.0 | 142.60 | 8.01 | 10.8 |
| 21Q1 (6) | 14.39 | -15.3 | 661.38 | -5.69 | -129.44 | -12.45 | -3.87 | 77.64 | -247.71 | -0.58 | -132.0 | -2800.0 | 8.7 | -40.04 | 374.45 | 5.09 | 51.49 | 1.39 | -0.23 | 23.33 | 0.0 | 8.50 | 55.53 | -38.84 | 8.11 | 72.92 | 1054.12 | 5.32 | -6.34 | 506.11 | 5.47 | -0.18 | -4.7 | 0.11 | -21.43 | -31.25 | 132.02 | -12.19 | 220.62 |
| 20Q4 (5) | 16.99 | -9.34 | 89.41 | -2.48 | -189.53 | 60.13 | -17.31 | 1.31 | -324.26 | -0.25 | -177.78 | -151.02 | 14.51 | -32.54 | 427.64 | 3.36 | -9.19 | -46.84 | -0.3 | 34.78 | -3.45 | 5.46 | -13.29 | -65.31 | 4.69 | -29.05 | 908.62 | 5.68 | -38.66 | 1394.74 | 5.48 | -4.36 | -2.49 | 0.14 | 0.0 | -6.67 | 150.35 | 21.39 | 3.09 |
| 20Q3 (4) | 18.74 | 25.86 | 0.0 | 2.77 | 165.33 | 0.0 | -17.54 | -221.83 | 0.0 | -0.09 | 92.68 | 0.0 | 21.51 | 101.97 | 0.0 | 3.7 | -12.11 | 0.0 | -0.46 | -283.33 | 0.0 | 6.30 | -15.77 | 0.0 | 6.61 | -3.92 | 0.0 | 9.26 | 63.32 | 0.0 | 5.73 | -0.35 | 0.0 | 0.14 | -6.67 | 0.0 | 123.86 | -3.76 | 0.0 |
| 20Q2 (3) | 14.89 | 687.83 | 0.0 | -4.24 | 16.21 | 0.0 | -5.45 | -308.02 | 0.0 | -1.23 | -6050.0 | 0.0 | 10.65 | 435.96 | 0.0 | 4.21 | -16.14 | 0.0 | -0.12 | 47.83 | 0.0 | 7.48 | -46.16 | 0.0 | 6.88 | 909.41 | 0.0 | 5.67 | 532.82 | 0.0 | 5.75 | 0.17 | 0.0 | 0.15 | -6.25 | 0.0 | 128.69 | 212.54 | 0.0 |
| 20Q1 (2) | 1.89 | -78.93 | 0.0 | -5.06 | 18.65 | 0.0 | 2.62 | 164.22 | 0.0 | -0.02 | -104.08 | 0.0 | -3.17 | -215.27 | 0.0 | 5.02 | -20.57 | 0.0 | -0.23 | 20.69 | 0.0 | 13.89 | -11.78 | 0.0 | -0.85 | -46.55 | 0.0 | -1.31 | -444.74 | 0.0 | 5.74 | 2.14 | 0.0 | 0.16 | 6.67 | 0.0 | 41.18 | -71.77 | 0.0 |
| 19Q4 (1) | 8.97 | 0.0 | 0.0 | -6.22 | 0.0 | 0.0 | -4.08 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 6.32 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 15.74 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 5.62 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 145.85 | 0.0 | 0.0 |
