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) | 3.17 | -79.01 | -28.56 | 0 | 15.19 | 0 | -0.52 | 0 | -25.39 | 0 | 30.66 | 224.1 | 0 | 0 | 77.19 | 269.63 | 0.79 | -79.37 | 3.07 | -14.72 | 4.91 | 16.35 | 0.23 | 27.78 | 38.61 | -79.54 |
| 2022 (9) | 15.1 | -13.02 | -6.37 | 0 | -13.18 | 0 | 0.32 | 0 | 8.73 | 194.93 | 9.46 | 76.16 | 0 | 0 | 20.88 | 138.89 | 3.83 | -62.12 | 3.6 | -56.57 | 4.22 | -7.05 | 0.18 | 0.0 | 188.75 | 41.45 |
| 2021 (8) | 17.36 | 90.98 | -14.4 | 0 | 0.72 | 0 | -0.34 | 0 | 2.96 | 46.53 | 5.37 | 78.41 | 0 | 0 | 8.74 | 62.35 | 10.11 | 46.73 | 8.29 | 44.17 | 4.54 | -0.66 | 0.18 | 20.0 | 133.44 | 53.69 |
| 2020 (7) | 9.09 | -37.4 | -7.07 | 0 | -1.02 | 0 | 0.24 | 0 | 2.02 | -82.34 | 3.01 | 2.38 | 0 | 0 | 5.38 | -0.77 | 6.89 | -6.89 | 5.75 | -4.96 | 4.57 | -3.59 | 0.15 | 25.0 | 86.82 | -34.77 |
| 2019 (6) | 14.52 | 96.22 | -3.08 | 0 | -8.22 | 0 | -0.09 | 0 | 11.44 | 74.39 | 2.94 | -53.41 | 0 | 0 | 5.43 | -53.86 | 7.4 | 0.27 | 6.05 | -7.35 | 4.74 | 9.47 | 0.12 | 0.0 | 133.09 | 97.48 |
| 2018 (5) | 7.4 | -46.49 | -0.84 | 0 | -5.18 | 0 | -0.04 | 0 | 6.56 | -38.98 | 6.31 | 109.63 | 0 | 0 | 11.76 | 118.43 | 7.38 | -5.87 | 6.53 | -2.83 | 4.33 | 6.91 | 0.12 | -7.69 | 67.40 | -46.88 |
| 2017 (4) | 13.83 | 66.63 | -3.08 | 0 | -16.74 | 0 | -0.82 | 0 | 10.75 | 15.34 | 3.01 | -0.66 | 0 | 0 | 5.38 | -2.47 | 7.84 | 14.96 | 6.72 | -21.4 | 4.05 | 4.65 | 0.13 | 8.33 | 126.88 | 91.7 |
| 2016 (3) | 8.3 | -3.94 | 1.02 | 0 | -16.9 | 0 | 0.6 | 0 | 9.32 | 19.79 | 3.03 | -31.76 | 0 | 0 | 5.52 | -29.98 | 6.82 | 20.49 | 8.55 | 49.21 | 3.87 | -2.52 | 0.12 | -14.29 | 66.19 | -24.62 |
| 2015 (2) | 8.64 | -19.18 | -0.86 | 0 | -7.1 | 0 | -0.07 | 0 | 7.78 | 15.26 | 4.44 | 53.63 | 0 | 0 | 7.88 | 72.35 | 5.66 | -24.13 | 5.73 | 1.96 | 3.97 | -7.24 | 0.14 | 16.67 | 87.80 | -17.7 |
| 2014 (1) | 10.69 | 72.42 | -3.94 | 0 | -4.54 | 0 | 0.24 | 0 | 6.75 | 86.98 | 2.89 | 15.6 | 0 | 0 | 4.57 | 16.97 | 7.46 | 53.18 | 5.62 | 33.81 | 4.28 | -4.89 | 0.12 | 20.0 | 106.69 | 51.43 |
| 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) | -2.65 | -264.6 | -182.55 | -4.95 | 34.26 | 41.07 | 4.56 | -3.39 | -8.25 | -0.46 | -48.39 | 4.17 | -7.6 | -28.38 | -46.44 | 5.65 | -5.83 | -44.82 | -0.35 | 0 | 0 | 49.00 | -11.71 | -46.36 | -1.44 | -71.43 | -292.0 | -1.71 | -210.91 | -224.82 | 2.02 | 44.29 | 53.03 | 0.14 | 75.0 | 133.33 | -588.89 | -440.17 | -604.5 |
| 24Q2 (19) | 1.61 | 198.15 | 228.8 | -7.53 | -80.58 | 8.17 | 4.72 | -60.76 | 57.33 | -0.31 | -338.46 | -29.17 | -5.92 | -63.09 | 37.35 | 6.0 | 7.53 | -22.68 | 0 | 0 | 0 | 55.50 | -4.81 | -27.62 | -0.84 | 19.23 | -261.54 | -0.55 | -52.78 | -147.83 | 1.4 | 4.48 | 25.0 | 0.08 | 60.0 | 33.33 | 173.12 | 230.21 | 422.69 |
| 24Q1 (18) | 0.54 | 35.0 | -33.33 | -4.17 | 51.17 | -21.93 | 12.03 | 127.41 | 523.32 | 0.13 | 0.0 | 116.67 | -3.63 | 55.41 | -39.08 | 5.58 | -34.66 | 35.77 | 0 | 0 | 0 | 58.31 | -31.25 | 18.03 | -1.04 | -940.0 | -166.67 | -0.36 | -157.14 | -151.43 | 1.34 | -0.74 | 19.64 | 0.05 | 0.0 | -16.67 | 52.43 | 65.15 | 21.68 |
| 23Q4 (17) | 0.4 | -87.54 | -94.96 | -8.54 | -1.67 | -124.74 | 5.29 | 6.44 | 926.56 | 0.13 | 127.08 | -27.78 | -8.14 | -56.84 | -297.09 | 8.54 | -16.6 | 90.62 | 0 | 0 | 0 | 84.81 | -7.16 | 62.8 | -0.1 | -113.33 | 72.97 | -0.14 | -110.22 | 26.32 | 1.35 | 2.27 | 18.42 | 0.05 | -16.67 | -16.67 | 31.75 | -72.8 | -95.96 |
| 23Q3 (16) | 3.21 | 356.8 | -59.06 | -8.4 | -2.44 | -211.11 | 4.97 | 65.67 | 140.28 | -0.48 | -100.0 | -585.71 | -5.19 | 45.08 | -200.97 | 10.24 | 31.96 | 202.06 | 0 | 0 | 0 | 91.35 | 19.13 | 185.36 | 0.75 | 44.23 | -8.54 | 1.37 | 19.13 | 29.25 | 1.32 | 17.86 | 25.71 | 0.06 | 0.0 | 50.0 | 116.73 | 317.58 | -67.99 |
| 23Q2 (15) | -1.25 | -254.32 | 48.13 | -8.2 | -139.77 | -106.55 | 3.0 | 55.44 | 1350.0 | -0.24 | -500.0 | -500.0 | -9.45 | -262.07 | -48.12 | 7.76 | 88.81 | 506.25 | 0 | 0 | 0 | 76.68 | 55.23 | 695.55 | 0.52 | 233.33 | -73.74 | 1.15 | 64.29 | -18.44 | 1.12 | 0.0 | 7.69 | 0.06 | 0.0 | 50.0 | -53.65 | -224.52 | 44.57 |
| 23Q1 (14) | 0.81 | -89.79 | -53.45 | -3.42 | 10.0 | -183.62 | 1.93 | 401.56 | 6333.33 | 0.06 | -66.67 | -62.5 | -2.61 | -163.2 | -144.77 | 4.11 | -8.26 | 1270.0 | 0 | 0 | 0 | 49.40 | -5.17 | 2010.99 | -0.39 | -5.41 | -127.86 | 0.7 | 468.42 | -46.97 | 1.12 | -1.75 | 12.0 | 0.06 | 0.0 | 50.0 | 43.09 | -94.51 | -41.56 |
| 22Q4 (13) | 7.93 | 1.15 | 41.61 | -3.8 | -40.74 | -245.45 | -0.64 | 94.81 | 87.23 | 0.18 | 357.14 | 800.0 | 4.13 | -19.65 | -8.22 | 4.48 | 32.15 | 134.55 | 0 | 0 | 0 | 52.09 | 62.73 | 272.83 | -0.37 | -145.12 | -121.14 | -0.19 | -117.92 | -112.34 | 1.14 | 8.57 | 1.79 | 0.06 | 50.0 | 50.0 | 785.15 | 115.31 | 278.55 |
| 22Q3 (12) | 7.84 | 425.31 | 96.0 | -2.7 | 31.99 | 53.29 | -12.34 | -5041.67 | -211.37 | -0.07 | -216.67 | 81.58 | 5.14 | 180.56 | 388.76 | 3.39 | 164.84 | 99.41 | 0 | 0 | 0 | 32.01 | 232.12 | 240.64 | 0.82 | -58.59 | -75.45 | 1.06 | -24.82 | -57.09 | 1.05 | 0.96 | -7.08 | 0.04 | 0.0 | -20.0 | 364.65 | 476.76 | 232.74 |
| 22Q2 (11) | -2.41 | -238.51 | -159.21 | -3.97 | -197.07 | 7.67 | -0.24 | -900.0 | 92.81 | 0.06 | -62.5 | 300.0 | -6.38 | -209.43 | -2673.91 | 1.28 | 326.67 | -9.22 | 0 | 0 | 0 | 9.64 | 311.89 | -5.39 | 1.98 | 41.43 | -9.59 | 1.41 | 6.82 | -22.95 | 1.04 | 4.0 | -9.57 | 0.04 | 0.0 | -20.0 | -96.79 | -231.27 | -172.06 |
| 22Q1 (10) | 1.74 | -68.93 | -52.85 | 4.09 | 471.82 | 227.02 | 0.03 | 100.6 | 101.49 | 0.16 | 700.0 | 220.0 | 5.83 | 29.56 | 1140.43 | 0.3 | -84.29 | -14.29 | 0 | 0 | 0 | 2.34 | -83.25 | 5.84 | 1.4 | -20.0 | -50.35 | 1.32 | -14.29 | -46.12 | 1.0 | -10.71 | -12.28 | 0.04 | 0.0 | 0.0 | 73.73 | -64.45 | -27.47 |
| 21Q4 (9) | 5.6 | 40.0 | 12.45 | -1.1 | 80.97 | 76.14 | -5.01 | -145.22 | -721.31 | 0.02 | 105.26 | 200.0 | 4.5 | 352.81 | 1116.22 | 1.91 | 12.35 | 213.11 | 0 | 0 | 0 | 13.97 | 48.68 | 216.78 | 1.75 | -47.6 | -1.13 | 1.54 | -37.65 | -13.48 | 1.12 | -0.88 | 0.0 | 0.04 | -20.0 | 0.0 | 207.41 | 89.26 | 22.45 |
| 21Q3 (8) | 4.0 | -1.72 | 50.94 | -5.78 | -34.42 | -514.89 | 11.08 | 431.74 | 5640.0 | -0.38 | -1166.67 | -860.0 | -1.78 | -673.91 | -204.09 | 1.7 | 20.57 | 97.67 | 0 | 0 | 0 | 9.40 | -7.76 | 81.94 | 3.34 | 52.51 | 36.33 | 2.47 | 34.97 | 19.9 | 1.13 | -1.74 | 0.89 | 0.05 | 0.0 | 25.0 | 109.59 | -18.41 | 33.16 |
| 21Q2 (7) | 4.07 | 10.3 | 947.92 | -4.3 | -33.54 | -571.88 | -3.34 | -66.17 | -1092.86 | -0.03 | -160.0 | -120.0 | -0.23 | -148.94 | 79.46 | 1.41 | 302.86 | 107.35 | 0 | 0 | 0 | 10.19 | 360.78 | 80.24 | 2.19 | -22.34 | 114.71 | 1.83 | -25.31 | 315.91 | 1.15 | 0.88 | 0.0 | 0.05 | 25.0 | 25.0 | 134.32 | 32.14 | 556.14 |
| 21Q1 (6) | 3.69 | -25.9 | 93.19 | -3.22 | 30.15 | -274.42 | -2.01 | -229.51 | -2971.43 | 0.05 | 350.0 | 25.0 | 0.47 | 27.03 | -55.24 | 0.35 | -42.62 | -57.83 | 0 | 0 | 0 | 2.21 | -49.87 | -68.99 | 2.82 | 59.32 | 112.03 | 2.45 | 37.64 | 100.82 | 1.14 | 1.79 | -4.2 | 0.04 | 0.0 | 0.0 | 101.65 | -39.99 | 30.39 |
| 20Q4 (5) | 4.98 | 87.92 | -12.32 | -4.61 | -390.43 | -417.98 | -0.61 | -205.0 | -1425.0 | -0.02 | -140.0 | -116.67 | 0.37 | -78.36 | -92.28 | 0.61 | -29.07 | -40.78 | 0 | 0 | 0 | 4.41 | -14.61 | -44.72 | 1.77 | -27.76 | -4.32 | 1.78 | -13.59 | 22.76 | 1.12 | 0.0 | -5.88 | 0.04 | 0.0 | 33.33 | 169.39 | 105.82 | -20.38 |
| 20Q3 (4) | 2.65 | 652.08 | 0.0 | -0.94 | -46.88 | 0.0 | -0.2 | 28.57 | 0.0 | 0.05 | -66.67 | 0.0 | 1.71 | 252.68 | 0.0 | 0.86 | 26.47 | 0.0 | 0 | 0 | 0.0 | 5.17 | -8.62 | 0.0 | 2.45 | 140.2 | 0.0 | 2.06 | 368.18 | 0.0 | 1.12 | -2.61 | 0.0 | 0.04 | 0.0 | 0.0 | 82.30 | 379.47 | 0.0 |
| 20Q2 (3) | -0.48 | -125.13 | 0.0 | -0.64 | 25.58 | 0.0 | -0.28 | -500.0 | 0.0 | 0.15 | 275.0 | 0.0 | -1.12 | -206.67 | 0.0 | 0.68 | -18.07 | 0.0 | 0 | 0 | 0.0 | 5.65 | -20.73 | 0.0 | 1.02 | -23.31 | 0.0 | 0.44 | -63.93 | 0.0 | 1.15 | -3.36 | 0.0 | 0.04 | 0.0 | 0.0 | -29.45 | -137.77 | 0.0 |
| 20Q1 (2) | 1.91 | -66.37 | 0.0 | -0.86 | 3.37 | 0.0 | 0.07 | 275.0 | 0.0 | 0.04 | -66.67 | 0.0 | 1.05 | -78.08 | 0.0 | 0.83 | -19.42 | 0.0 | 0 | 0 | 0.0 | 7.13 | -10.63 | 0.0 | 1.33 | -28.11 | 0.0 | 1.22 | -15.86 | 0.0 | 1.19 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 77.96 | -63.35 | 0.0 |
| 19Q4 (1) | 5.68 | 0.0 | 0.0 | -0.89 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.98 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 212.73 | 0.0 | 0.0 |
