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) | 183.71 | 88.94 | -56.66 | 0 | -70.56 | 0 | -0.21 | 0 | 127.05 | 251.06 | 22.45 | 135.82 | 0 | 0 | 2.67 | 116.26 | 115.01 | 19.39 | 89.2 | 9.23 | 8.78 | 9.07 | 0.75 | 20.97 | 186.07 | 72.87 |
| 2022 (9) | 97.23 | 610.75 | -61.04 | 0 | -12.82 | 0 | 1.89 | 3050.0 | 36.19 | -31.3 | 9.52 | 98.33 | 0 | 0 | 1.23 | 53.1 | 96.33 | 77.04 | 81.66 | 73.56 | 8.05 | 11.5 | 0.62 | 40.91 | 107.64 | 330.48 |
| 2021 (8) | 13.68 | -60.6 | 39.0 | 0 | -39.43 | 0 | 0.06 | 0 | 52.68 | 166.87 | 4.8 | -17.38 | -1.55 | 0 | 0.81 | -24.5 | 54.41 | -15.02 | 47.05 | -6.79 | 7.22 | 13.52 | 0.44 | 12.82 | 25.00 | -58.78 |
| 2020 (7) | 34.72 | -59.68 | -14.98 | 0 | -33.7 | 0 | -0.55 | 0 | 19.74 | -44.36 | 5.81 | -25.42 | 0 | 0 | 1.07 | -24.13 | 64.03 | 6.01 | 50.48 | 1.98 | 6.36 | 25.2 | 0.39 | 25.81 | 60.67 | -61.33 |
| 2019 (6) | 86.11 | 319.03 | -50.63 | 0 | -13.84 | 0 | 0.06 | 0 | 35.48 | 40.29 | 7.79 | 125.14 | 0 | 0 | 1.41 | 75.12 | 60.4 | 73.91 | 49.5 | 67.68 | 5.08 | 90.98 | 0.31 | 14.81 | 156.88 | 147.72 |
| 2018 (5) | 20.55 | 0 | 4.74 | 478.05 | -22.5 | 0 | -0.84 | 0 | 25.29 | 0 | 3.46 | 60.93 | 0 | 0 | 0.80 | 36.11 | 34.73 | 6.73 | 29.52 | 15.36 | 2.66 | 5.56 | 0.27 | 0.0 | 63.33 | 0 |
| 2017 (4) | -10.83 | 0 | 0.82 | 0 | -15.5 | 0 | -1.41 | 0 | -10.01 | 0 | 2.15 | 3.37 | 0.32 | 0 | 0.59 | -16.71 | 32.54 | 34.19 | 25.59 | 35.54 | 2.52 | -5.97 | 0.27 | -46.0 | -38.16 | 0 |
| 2016 (3) | 33.82 | 73.35 | -12.95 | 0 | -9.07 | 0 | -2.24 | 0 | 20.87 | 46.56 | 2.08 | 85.71 | 0 | 0 | 0.71 | 56.44 | 24.25 | 63.74 | 18.88 | 61.92 | 2.68 | -10.67 | 0.5 | -3.85 | 153.31 | 19.28 |
| 2015 (2) | 19.51 | 2195.29 | -5.27 | 0 | -6.31 | 0 | -1.17 | 0 | 14.24 | 180.87 | 1.12 | -34.12 | 0 | 0 | 0.45 | -39.15 | 14.81 | 471.81 | 11.66 | 81.06 | 3.0 | -5.06 | 0.52 | 0.0 | 128.52 | 1430.2 |
| 2014 (1) | 0.85 | -93.44 | 4.22 | 305.77 | -6.22 | 0 | -1.59 | 0 | 5.07 | -63.79 | 1.7 | -6.59 | 0 | 0 | 0.74 | -7.45 | 2.59 | -33.76 | 6.44 | 15.21 | 3.16 | -6.78 | 0.52 | -28.77 | 8.40 | -93.71 |
| 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) | 49.96 | 873.37 | 10.97 | 10.28 | 90.37 | 231.29 | -57.61 | -4436.22 | -38.22 | 0.93 | 89.8 | 365.0 | 60.24 | 5783.02 | 61.98 | 7.06 | -9.02 | -3.55 | -0.01 | -133.33 | 0 | 2.50 | -21.22 | -23.28 | 34.63 | 13.62 | 12.4 | 26.5 | 2.67 | 11.06 | 2.81 | 12.85 | 28.9 | 0.24 | 20.0 | 26.32 | 169.07 | 845.89 | -1.5 |
| 24Q2 (19) | -6.46 | -127.97 | -133.66 | 5.4 | 117.48 | 189.11 | -1.27 | 18.59 | 4.51 | 0.49 | 115.08 | 138.58 | -1.06 | 86.41 | -108.07 | 7.76 | 130.27 | 30.2 | 0.03 | 200.0 | 0 | 3.18 | 77.78 | 7.31 | 30.48 | 58.67 | 17.19 | 25.81 | 15.02 | 14.97 | 2.49 | 6.87 | 16.9 | 0.2 | 5.26 | 5.26 | -22.67 | -124.49 | -129.26 |
| 24Q1 (18) | 23.1 | -71.21 | -41.15 | -30.9 | 31.17 | -1550.7 | -1.56 | 37.85 | 93.77 | -3.25 | -395.45 | -286.9 | -7.8 | -122.06 | -118.85 | 3.37 | -45.2 | 11.59 | -0.03 | 0 | 0 | 1.79 | -36.17 | 16.55 | 19.21 | -40.58 | -25.72 | 22.44 | -0.36 | 10.16 | 2.33 | -1.69 | 10.95 | 0.19 | 0.0 | 5.56 | 92.55 | -71.08 | -46.59 |
| 23Q4 (17) | 80.25 | 78.25 | 243.98 | -44.89 | -473.31 | 30.7 | -2.51 | 93.98 | 50.88 | 1.1 | 450.0 | -45.81 | 35.36 | -4.92 | 185.31 | 6.15 | -15.98 | 5.49 | 0 | 0 | 0 | 2.80 | -14.18 | 6.65 | 32.33 | 4.93 | 5.83 | 22.52 | -5.62 | -3.97 | 2.37 | 8.72 | 15.05 | 0.19 | 0.0 | 11.76 | 319.98 | 86.43 | 252.21 |
| 23Q3 (16) | 45.02 | 134.6 | -37.82 | -7.83 | -29.21 | -475.74 | -41.68 | -3033.83 | -560.54 | 0.2 | 115.75 | 135.71 | 37.19 | 183.24 | -47.65 | 7.32 | 22.82 | 617.65 | 0 | 0 | 0 | 3.26 | 10.18 | 558.58 | 30.81 | 18.45 | 17.55 | 23.86 | 6.28 | -3.05 | 2.18 | 2.35 | 7.92 | 0.19 | 0.0 | 26.67 | 171.64 | 121.54 | -36.51 |
| 23Q2 (15) | 19.19 | -51.11 | 752.89 | -6.06 | -384.51 | -3687.5 | -1.33 | 94.69 | -54.65 | -1.27 | -51.19 | 23.03 | 13.13 | -68.27 | 528.23 | 5.96 | 97.35 | 313.89 | 0 | 0 | 0 | 2.96 | 93.09 | 284.6 | 26.01 | 0.58 | 6.29 | 22.45 | 10.21 | 8.3 | 2.13 | 1.43 | 6.5 | 0.19 | 5.56 | 26.67 | 77.47 | -55.29 | 687.81 |
| 23Q1 (14) | 39.25 | 68.24 | 5333.33 | 2.13 | 103.29 | -59.51 | -25.04 | -390.02 | -4452.73 | -0.84 | -141.38 | -140.78 | 41.38 | 199.83 | 817.52 | 3.02 | -48.2 | 145.53 | 0 | 0 | 0 | 1.53 | -41.59 | 96.19 | 25.86 | -15.35 | 71.26 | 20.37 | -13.13 | 58.28 | 2.1 | 1.94 | 6.6 | 0.18 | 5.88 | 28.57 | 173.29 | 90.74 | 3561.16 |
| 22Q4 (13) | 23.33 | -67.78 | 136.61 | -64.78 | -4663.24 | -4050.0 | -5.11 | 19.02 | -95.79 | 2.03 | 462.5 | 153.75 | -41.45 | -158.35 | -460.43 | 5.83 | 471.57 | 377.87 | 0 | 0 | 100.0 | 2.63 | 429.93 | 269.05 | 30.55 | 16.56 | 72.4 | 23.45 | -4.71 | 53.57 | 2.06 | 1.98 | 7.29 | 0.17 | 13.33 | 41.67 | 90.85 | -66.4 | 59.49 |
| 22Q3 (12) | 72.4 | 3117.78 | 1104.16 | -1.36 | -750.0 | -107.06 | -6.31 | -633.72 | 81.85 | -0.56 | 66.06 | -394.74 | 71.04 | 3299.04 | 489.54 | 1.02 | -29.17 | -21.54 | 0 | 0 | 0 | 0.50 | -35.65 | -42.04 | 26.21 | 7.11 | 93.72 | 24.61 | 18.72 | 124.54 | 2.02 | 1.0 | 11.6 | 0.15 | 0.0 | 36.36 | 270.35 | 2649.17 | 582.96 |
| 22Q2 (11) | 2.25 | 400.0 | 129.84 | -0.16 | -103.04 | -100.57 | -0.86 | -56.36 | 44.16 | -1.65 | -180.1 | -8150.0 | 2.09 | -53.66 | -89.89 | 1.44 | 17.07 | 14.29 | 0 | 0 | -100.0 | 0.77 | -1.5 | -14.1 | 24.47 | 62.05 | 119.66 | 20.73 | 61.07 | 115.94 | 2.0 | 1.52 | 13.64 | 0.15 | 7.14 | 36.36 | 9.83 | 296.42 | 114.96 |
| 22Q1 (10) | -0.75 | -107.61 | -104.04 | 5.26 | 220.73 | 151.98 | -0.55 | 78.93 | -5.77 | 2.06 | 157.5 | 326.37 | 4.51 | -60.78 | -46.69 | 1.23 | 0.82 | 20.59 | 0 | 100.0 | 100.0 | 0.78 | 9.88 | 1.18 | 15.1 | -14.79 | 25.62 | 12.87 | -15.72 | 14.6 | 1.97 | 2.6 | 13.22 | 0.14 | 16.67 | 40.0 | -5.01 | -108.79 | -103.52 |
| 21Q4 (9) | 9.86 | 236.75 | -63.94 | 1.64 | -91.48 | 105.09 | -2.61 | 92.49 | 71.1 | 0.8 | 321.05 | 48.15 | 11.5 | -4.56 | 337.11 | 1.22 | -6.15 | -15.86 | -1.55 | 0 | 0 | 0.71 | -16.77 | -22.88 | 17.72 | 30.97 | -5.14 | 15.27 | 39.32 | 12.2 | 1.92 | 6.08 | 17.79 | 0.12 | 9.09 | 20.0 | 56.96 | 201.76 | -68.04 |
| 21Q3 (8) | -7.21 | 4.38 | -141.82 | 19.26 | -31.75 | 24.74 | -34.76 | -2157.14 | -32.37 | 0.19 | 1050.0 | -77.11 | 12.05 | -41.73 | -63.13 | 1.3 | 3.17 | -9.72 | 0 | -100.0 | 0 | 0.86 | -4.64 | -14.5 | 13.53 | 21.45 | -33.45 | 10.96 | 14.17 | -26.93 | 1.81 | 2.84 | 9.7 | 0.11 | 0.0 | 10.0 | -55.98 | 14.84 | -154.39 |
| 21Q2 (7) | -7.54 | -140.58 | 3.08 | 28.22 | 378.85 | 90.93 | -1.54 | -196.15 | -15300.0 | -0.02 | 97.8 | 98.15 | 20.68 | 144.44 | 195.43 | 1.26 | 23.53 | -14.29 | 1.08 | 200.0 | 0 | 0.90 | 16.01 | -22.99 | 11.14 | -7.32 | -19.62 | 9.6 | -14.51 | -16.88 | 1.76 | 1.15 | 10.69 | 0.11 | 10.0 | 22.22 | -65.74 | -146.24 | -11.79 |
| 21Q1 (6) | 18.58 | -32.04 | 993.27 | -10.12 | 68.56 | 22.21 | -0.52 | 94.24 | -132.5 | -0.91 | -268.52 | 10.78 | 8.46 | 274.43 | 156.06 | 1.02 | -29.66 | -29.66 | -1.08 | 0 | 0 | 0.77 | -16.24 | -37.51 | 12.02 | -35.65 | 7.71 | 11.23 | -17.49 | 8.82 | 1.74 | 6.75 | 16.78 | 0.1 | 0.0 | 11.11 | 142.16 | -20.24 | 913.31 |
| 20Q4 (5) | 27.34 | 58.58 | -46.27 | -32.19 | -308.48 | 24.22 | -9.03 | 65.61 | -598.9 | 0.54 | -34.94 | 54.29 | -4.85 | -114.84 | -157.74 | 1.45 | 0.69 | -0.68 | 0 | 0 | 0 | 0.92 | -7.73 | -11.32 | 18.68 | -8.12 | 29.18 | 13.61 | -9.27 | 26.25 | 1.63 | -1.21 | 18.98 | 0.1 | 0.0 | 25.0 | 178.23 | 73.16 | -57.16 |
| 20Q3 (4) | 17.24 | 321.59 | 0.0 | 15.44 | 4.47 | 0.0 | -26.26 | -262500.0 | 0.0 | 0.83 | 176.85 | 0.0 | 32.68 | 366.86 | 0.0 | 1.44 | -2.04 | 0.0 | 0 | 0 | 0.0 | 1.00 | -14.1 | 0.0 | 20.33 | 46.68 | 0.0 | 15.0 | 29.87 | 0.0 | 1.65 | 3.77 | 0.0 | 0.1 | 11.11 | 0.0 | 102.93 | 275.03 | 0.0 |
| 20Q2 (3) | -7.78 | -274.04 | 0.0 | 14.78 | 213.6 | 0.0 | -0.01 | -100.63 | 0.0 | -1.08 | -5.88 | 0.0 | 7.0 | 146.39 | 0.0 | 1.47 | 1.38 | 0.0 | 0 | 0 | 0.0 | 1.16 | -5.86 | 0.0 | 13.86 | 24.19 | 0.0 | 11.55 | 11.92 | 0.0 | 1.59 | 6.71 | 0.0 | 0.09 | 0.0 | 0.0 | -58.81 | -236.44 | 0.0 |
| 20Q1 (2) | -2.08 | -104.09 | 0.0 | -13.01 | 69.37 | 0.0 | 1.6 | -11.6 | 0.0 | -1.02 | -391.43 | 0.0 | -15.09 | -279.64 | 0.0 | 1.45 | -0.68 | 0.0 | 0 | 0 | 0.0 | 1.24 | 18.87 | 0.0 | 11.16 | -22.82 | 0.0 | 10.32 | -4.27 | 0.0 | 1.49 | 8.76 | 0.0 | 0.09 | 12.5 | 0.0 | -17.48 | -104.2 | 0.0 |
| 19Q4 (1) | 50.88 | 0.0 | 0.0 | -42.48 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 14.46 | 0.0 | 0.0 | 10.78 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 416.03 | 0.0 | 0.0 |
