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) | 69.33 | 240.86 | -36.44 | 0 | -23.15 | 0 | 1.96 | 0 | 32.89 | 0 | 20.26 | -11.06 | -0.28 | 0 | 3.14 | -29.84 | 61.11 | 78.84 | 62.98 | 102.12 | 13.65 | 0.59 | 0.42 | 82.61 | 89.98 | 98.9 |
| 2022 (9) | 20.34 | 40.76 | -35.81 | 0 | 45.01 | 889.23 | -2.77 | 0 | -15.47 | 0 | 22.78 | 80.79 | -0.15 | 0 | 4.48 | 47.96 | 34.17 | 53.71 | 31.16 | 70.27 | 13.57 | -1.95 | 0.23 | -23.33 | 45.24 | 1.56 |
| 2021 (8) | 14.45 | -70.46 | -19.41 | 0 | 4.55 | 0 | -0.58 | 0 | -4.96 | 0 | 12.6 | -36.56 | -0.14 | 0 | 3.03 | -37.84 | 22.23 | 13.48 | 18.3 | -5.57 | 13.84 | 5.57 | 0.3 | -57.14 | 44.54 | -69.78 |
| 2020 (7) | 48.92 | 262.1 | -16.44 | 0 | -22.84 | 0 | 1.49 | 238.64 | 32.48 | 0 | 19.86 | -20.14 | -0.27 | 0 | 4.87 | -34.62 | 19.59 | 334.37 | 19.38 | -12.94 | 13.11 | 13.9 | 0.7 | 7.69 | 147.39 | 275.52 |
| 2019 (6) | 13.51 | 249.1 | -56.51 | 0 | 9.27 | 126.1 | 0.44 | 780.0 | -43.0 | 0 | 24.87 | 27.67 | -1.19 | 0 | 7.45 | 19.9 | 4.51 | 0 | 22.26 | 114.45 | 11.51 | 4.83 | 0.65 | -16.67 | 39.25 | 124.55 |
| 2018 (5) | 3.87 | -83.57 | 31.4 | 0 | 4.1 | 0 | 0.05 | -87.5 | 35.27 | 165.99 | 19.48 | 67.5 | -2.02 | 0 | 6.21 | 69.25 | -1.0 | 0 | 10.38 | 103.93 | 10.98 | 5.07 | 0.78 | -9.3 | 17.48 | -87.83 |
| 2017 (4) | 23.56 | -50.4 | -10.3 | 0 | -17.15 | 0 | 0.4 | 0 | 13.26 | -41.04 | 11.63 | -16.63 | -0.21 | 0 | 3.67 | -6.7 | 3.85 | -8.98 | 5.09 | 0 | 10.45 | 1.55 | 0.86 | 14.67 | 143.66 | -76.35 |
| 2016 (3) | 47.5 | 0 | -25.01 | 0 | -22.92 | 0 | -1.49 | 0 | 22.49 | 0 | 13.95 | 35.17 | -0.49 | 0 | 3.94 | 25.39 | 4.23 | 0 | -3.22 | 0 | 10.29 | 2.18 | 0.75 | 11.94 | 607.42 | 0 |
| 2015 (2) | -3.21 | 0 | -7.99 | 0 | 2.49 | -86.84 | -0.57 | 0 | -11.2 | 0 | 10.32 | 20.0 | -0.9 | 0 | 3.14 | 33.04 | -4.19 | 0 | 30.93 | 0 | 10.07 | -2.52 | 0.67 | -16.25 | -7.70 | 0 |
| 2014 (1) | -3.71 | 0 | -5.67 | 0 | 18.92 | 566.2 | 0.57 | 0 | -9.38 | 0 | 8.6 | 22.86 | 0.09 | 0 | 2.36 | 9.95 | -8.43 | 0 | -2.79 | 0 | 10.33 | -7.44 | 0.8 | -14.89 | -44.48 | 0 |
| 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) | -1.49 | -105.29 | -104.97 | -18.9 | 15.78 | -26.42 | 9.38 | 4163.64 | 140.41 | 0.21 | -80.37 | -38.24 | -20.39 | -455.23 | -235.75 | 6.63 | 15.51 | 12.18 | -1.4 | -2700.0 | -4766.67 | 4.10 | 29.0 | 15.65 | 12.57 | -31.27 | -18.16 | 10.51 | -18.08 | -17.18 | 3.68 | 3.66 | 7.92 | 0.1 | -9.09 | 0.0 | -10.43 | -106.1 | -105.64 |
| 24Q2 (19) | 28.18 | 84.3 | 68.84 | -22.44 | -630.94 | -230.0 | 0.22 | 101.37 | -89.42 | 1.07 | 181.58 | 154.76 | 5.74 | -53.03 | -41.96 | 5.74 | -14.2 | 1.77 | -0.05 | 16.67 | 16.67 | 3.18 | -20.19 | -2.11 | 18.29 | 7.71 | -2.87 | 12.83 | -7.36 | -43.53 | 3.55 | 2.9 | 4.11 | 0.11 | 0.0 | 0.0 | 170.89 | 94.59 | 168.68 |
| 24Q1 (18) | 15.29 | 8.06 | 79.67 | -3.07 | 54.65 | 61.19 | -16.09 | -309.51 | -65.88 | 0.38 | -67.24 | 850.0 | 12.22 | 65.58 | 1936.67 | 6.69 | 24.58 | 100.3 | -0.06 | -100.0 | 71.43 | 3.98 | 11.51 | 82.64 | 16.98 | 58.99 | 4.56 | 13.85 | -1.42 | 2.44 | 3.45 | 0.58 | 1.17 | 0.11 | 10.0 | 0.0 | 87.82 | 9.11 | 75.85 |
| 23Q4 (17) | 14.15 | -52.79 | 288.67 | -6.77 | 54.72 | 63.37 | 7.68 | 133.09 | -77.82 | 1.16 | 241.18 | 275.76 | 7.38 | -50.87 | 128.41 | 5.37 | -9.14 | -12.82 | -0.03 | -200.0 | -133.33 | 3.57 | 0.73 | -26.35 | 10.68 | -30.47 | 80.41 | 14.05 | 10.72 | 163.11 | 3.43 | 0.59 | -0.87 | 0.1 | 0.0 | 11.11 | 80.49 | -56.49 | 195.41 |
| 23Q3 (16) | 29.97 | 79.57 | 62.62 | -14.95 | -119.85 | -69.89 | -23.21 | -1215.87 | -213.65 | 0.34 | -19.05 | 142.86 | 15.02 | 51.87 | 55.97 | 5.91 | 4.79 | -12.18 | 0.03 | 150.0 | -96.91 | 3.54 | 9.19 | -23.5 | 15.36 | -18.43 | 41.05 | 12.69 | -44.15 | 37.19 | 3.41 | 0.0 | -0.29 | 0.1 | -9.09 | 100.0 | 185.00 | 190.86 | 27.68 |
| 23Q2 (15) | 16.69 | 96.12 | -5.06 | -6.8 | 14.03 | -1842.86 | 2.08 | 121.44 | -51.29 | 0.42 | 950.0 | -26.32 | 9.89 | 1548.33 | -42.6 | 5.64 | 68.86 | -22.42 | -0.06 | 71.43 | -102.33 | 3.24 | 48.92 | -44.5 | 18.83 | 15.95 | 107.84 | 22.72 | 68.05 | 239.1 | 3.41 | 0.0 | 2.1 | 0.11 | 0.0 | 175.0 | 63.61 | 27.36 | -63.53 |
| 23Q1 (14) | 8.51 | 213.47 | 204.16 | -7.91 | 57.2 | 3.3 | -9.7 | -128.01 | -171.8 | 0.04 | 106.06 | 101.42 | 0.6 | 102.31 | 103.67 | 3.34 | -45.78 | 27.0 | -0.21 | -333.33 | 94.46 | 2.18 | -55.03 | -7.59 | 16.24 | 174.32 | 95.9 | 13.52 | 153.18 | 36.98 | 3.41 | -1.45 | 1.79 | 0.11 | 22.22 | 83.33 | 49.94 | 159.2 | 181.18 |
| 22Q4 (13) | -7.5 | -140.69 | -135.61 | -18.48 | -110.0 | -550.73 | 34.63 | 567.97 | 683.98 | -0.66 | -571.43 | -335.71 | -25.98 | -369.78 | -203.26 | 6.16 | -8.47 | 54.0 | 0.09 | -90.72 | 1000.0 | 4.84 | 4.61 | 34.73 | 5.92 | -45.64 | 37.67 | 5.34 | -42.27 | 41.64 | 3.46 | 1.17 | 2.37 | 0.09 | 80.0 | 28.57 | -84.36 | -158.23 | -128.92 |
| 22Q3 (12) | 18.43 | 4.84 | -7.8 | -8.8 | -2414.29 | -230.83 | -7.4 | -273.3 | 53.08 | 0.14 | -75.44 | -75.44 | 9.63 | -44.11 | -44.43 | 6.73 | -7.43 | 196.48 | 0.97 | -62.4 | 4950.0 | 4.63 | -20.78 | 111.06 | 10.89 | 20.2 | 108.62 | 9.25 | 38.06 | 113.63 | 3.42 | 2.4 | -1.72 | 0.05 | 25.0 | -28.57 | 144.89 | -16.92 | -42.88 |
| 22Q2 (11) | 17.58 | 315.18 | 378.16 | -0.35 | 95.72 | 95.62 | 4.27 | -68.39 | -74.23 | 0.57 | 120.21 | 328.0 | 17.23 | 205.38 | 220.32 | 7.27 | 176.43 | 185.1 | 2.58 | 168.07 | 2084.62 | 5.84 | 147.96 | 132.96 | 9.06 | 9.29 | 64.13 | 6.7 | -32.12 | 56.91 | 3.34 | -0.3 | -2.62 | 0.04 | -33.33 | -42.86 | 174.40 | 383.49 | 314.42 |
| 22Q1 (10) | -8.17 | -138.79 | 59.71 | -8.18 | -299.51 | 36.29 | 13.51 | 327.82 | 39.71 | -2.82 | -1107.14 | -138.98 | -16.35 | -164.98 | 50.63 | 2.63 | -34.25 | -30.24 | -3.79 | -37800.0 | -12733.33 | 2.36 | -34.43 | -37.62 | 8.29 | 92.79 | 15.3 | 9.87 | 161.8 | 66.72 | 3.35 | -0.89 | -5.37 | 0.06 | -14.29 | -33.33 | -61.52 | -121.09 | 71.03 |
| 21Q4 (9) | 21.06 | 5.35 | -7.91 | 4.1 | 254.14 | 128.51 | -5.93 | 62.4 | 61.29 | 0.28 | -50.88 | -41.67 | 25.16 | 45.18 | 196.35 | 4.0 | 76.21 | -45.87 | -0.01 | 50.0 | 91.67 | 3.59 | 63.87 | -41.22 | 4.3 | -17.62 | 42.38 | 3.77 | -12.93 | 110.61 | 3.38 | -2.87 | 1.81 | 0.07 | 0.0 | -61.11 | 291.69 | 14.98 | -32.53 |
| 21Q3 (8) | 19.99 | 416.3 | 22.56 | -2.66 | 66.75 | 76.25 | -15.77 | -195.17 | -2485.25 | 0.57 | 328.0 | 32.56 | 17.33 | 221.02 | 239.14 | 2.27 | -10.98 | -40.89 | -0.02 | 84.62 | 83.33 | 2.19 | -12.56 | -34.72 | 5.22 | -5.43 | -40.88 | 4.33 | 1.41 | -41.25 | 3.48 | 1.46 | 5.45 | 0.07 | 0.0 | -58.82 | 253.68 | 411.88 | 68.6 |
| 21Q2 (7) | -6.32 | 68.84 | -198.9 | -8.0 | 37.69 | -70.58 | 16.57 | 71.35 | 1327.41 | -0.25 | 78.81 | -140.32 | -14.32 | 56.76 | -942.35 | 2.55 | -32.36 | -43.83 | -0.13 | -533.33 | -285.71 | 2.51 | -33.6 | -49.56 | 5.52 | -23.23 | 19.22 | 4.27 | -27.87 | 6.22 | 3.43 | -3.11 | 3.94 | 0.07 | -22.22 | -56.25 | -81.34 | 61.7 | -195.21 |
| 21Q1 (6) | -20.28 | -188.68 | -705.37 | -12.84 | 10.71 | -192.84 | 9.67 | 163.12 | 273.61 | -1.18 | -345.83 | -1585.71 | -33.12 | -490.11 | -292.78 | 3.77 | -48.99 | -7.82 | 0.03 | 125.0 | 130.0 | 3.78 | -38.22 | -24.84 | 7.19 | 138.08 | 130.45 | 5.92 | 230.73 | -4.52 | 3.54 | 6.63 | 10.97 | 0.09 | -50.0 | -50.0 | -212.36 | -149.12 | -706.64 |
| 20Q4 (5) | 22.87 | 40.22 | 593.03 | -14.38 | -28.39 | 37.48 | -15.32 | -2411.48 | -214.93 | 0.48 | 11.63 | 269.23 | 8.49 | 66.14 | 143.1 | 7.39 | 92.45 | -33.06 | -0.12 | 0.0 | 87.5 | 6.12 | 82.02 | -56.67 | 3.02 | -65.8 | 355.93 | 1.79 | -75.71 | 268.87 | 3.32 | 0.61 | 12.16 | 0.18 | 5.88 | 12.5 | 432.33 | 187.33 | 169.88 |
| 20Q3 (4) | 16.31 | 155.24 | 0.0 | -11.2 | -138.81 | 0.0 | -0.61 | 54.81 | 0.0 | 0.43 | -30.65 | 0.0 | 5.11 | 200.59 | 0.0 | 3.84 | -15.42 | 0.0 | -0.12 | -271.43 | 0.0 | 3.36 | -32.44 | 0.0 | 8.83 | 90.71 | 0.0 | 7.37 | 83.33 | 0.0 | 3.3 | 0.0 | 0.0 | 0.17 | 6.25 | 0.0 | 150.46 | 76.13 | 0.0 |
| 20Q2 (3) | 6.39 | 90.75 | 0.0 | -4.69 | -133.91 | 0.0 | -1.35 | 75.76 | 0.0 | 0.62 | 985.71 | 0.0 | 1.7 | -90.1 | 0.0 | 4.54 | 11.0 | 0.0 | 0.07 | 170.0 | 0.0 | 4.97 | -1.06 | 0.0 | 4.63 | 48.4 | 0.0 | 4.02 | -35.16 | 0.0 | 3.3 | 3.45 | 0.0 | 0.16 | -11.11 | 0.0 | 85.43 | 144.04 | 0.0 |
| 20Q1 (2) | 3.35 | 1.52 | 0.0 | 13.83 | 160.13 | 0.0 | -5.57 | -141.79 | 0.0 | -0.07 | -153.85 | 0.0 | 17.18 | 187.21 | 0.0 | 4.09 | -62.95 | 0.0 | -0.1 | 89.58 | 0.0 | 5.03 | -64.39 | 0.0 | 3.12 | 364.41 | 0.0 | 6.2 | 684.91 | 0.0 | 3.19 | 7.77 | 0.0 | 0.18 | 12.5 | 0.0 | 35.01 | -78.15 | 0.0 |
| 19Q4 (1) | 3.3 | 0.0 | 0.0 | -23.0 | 0.0 | 0.0 | 13.33 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -19.7 | 0.0 | 0.0 | 11.04 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 14.12 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 160.19 | 0.0 | 0.0 |
