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) | 23.95 | 13.83 | -11.26 | 0 | -0.93 | 0 | 0.08 | -95.32 | 12.69 | 277.68 | 2.87 | -34.77 | 0 | 0 | 1.71 | -31.4 | 8.23 | 201.47 | 7.63 | 53.52 | 10.44 | -7.77 | 0 | 0 | 132.54 | 2.62 |
| 2022 (9) | 21.04 | 0 | -17.68 | 0 | -8.07 | 0 | 1.71 | 0 | 3.36 | 0 | 4.4 | -33.33 | 0 | 0 | 2.50 | -31.04 | 2.73 | 0 | 4.97 | 47.04 | 11.32 | 2.54 | 0 | 0 | 129.16 | 0 |
| 2021 (8) | -1.66 | 0 | 1.24 | 0 | -2.21 | 0 | -0.42 | 0 | -0.42 | 0 | 6.6 | -4.76 | 0 | 0 | 3.62 | -19.95 | -1.86 | 0 | 3.38 | 634.78 | 11.04 | -1.87 | 0 | 0 | -11.51 | 0 |
| 2020 (7) | 13.38 | -25.0 | -10.04 | 0 | -5.21 | 0 | 0.18 | -90.95 | 3.34 | -45.42 | 6.93 | -26.04 | 0 | 0 | 4.53 | -13.8 | -1.24 | 0 | 0.46 | -93.04 | 11.25 | 5.63 | 0 | 0 | 114.26 | 10.55 |
| 2019 (6) | 17.84 | -3.1 | -11.72 | 0 | -3.52 | 0 | 1.99 | -77.64 | 6.12 | -36.65 | 9.37 | -41.87 | 0 | 0 | 5.25 | -34.3 | 2.98 | -66.7 | 6.61 | 305.52 | 10.65 | -0.56 | 0 | 0 | 103.36 | -30.72 |
| 2018 (5) | 18.41 | -28.42 | -8.75 | 0 | -12.9 | 0 | 8.9 | 6257.14 | 9.66 | 3.87 | 16.12 | 60.08 | 0 | 0 | 7.99 | 87.63 | 8.95 | -56.02 | 1.63 | -89.14 | 10.71 | -5.47 | 0 | 0 | 149.19 | 52.79 |
| 2017 (4) | 25.72 | -28.89 | -16.42 | 0 | -12.04 | 0 | 0.14 | -72.0 | 9.3 | -68.37 | 10.07 | 38.9 | 0 | 0 | 4.26 | 40.62 | 20.35 | -32.59 | 15.01 | -39.69 | 11.33 | 3.66 | 0 | 0 | 97.65 | -3.3 |
| 2016 (3) | 36.17 | 48.36 | -6.77 | 0 | -17.46 | 0 | 0.5 | 42.86 | 29.4 | 64.06 | 7.25 | -67.58 | 0.02 | 0 | 3.03 | -69.33 | 30.19 | 46.27 | 24.89 | 25.9 | 10.93 | 24.2 | 0 | 0 | 100.98 | 18.33 |
| 2015 (2) | 24.38 | 30.79 | -6.46 | 0 | -13.89 | 0 | 0.35 | -22.22 | 17.92 | 7.31 | 22.36 | 63.93 | 0 | 0 | 9.87 | 54.23 | 20.64 | 23.89 | 19.77 | 11.76 | 8.8 | 7.71 | 0 | 0 | 85.33 | 18.39 |
| 2014 (1) | 18.64 | -31.97 | -1.94 | 0 | -6.8 | 0 | 0.45 | 0 | 16.7 | 40.22 | 13.64 | 115.82 | 0.64 | 0 | 6.40 | 95.75 | 16.66 | -5.23 | 17.69 | 1.32 | 8.17 | -0.97 | 0 | 0 | 72.08 | -32.37 |
| 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) | 2.12 | -69.28 | -61.45 | -3.23 | 70.74 | 77.8 | -2.5 | 25.37 | 22.12 | 0.11 | -87.91 | 109.82 | -1.11 | 73.19 | 87.73 | 1.55 | -1.9 | 109.46 | 0 | 0 | 0 | 3.81 | 0.59 | 127.8 | 2.96 | -2.31 | 0.0 | 2.62 | -22.94 | -27.22 | 2.19 | -1.79 | -17.36 | 0 | 0 | 0 | 44.07 | -64.04 | -49.91 |
| 24Q2 (19) | 6.9 | 15.58 | 2.07 | -11.04 | 24.69 | -373.27 | -3.35 | -1663.16 | -10.56 | 0.91 | 162.76 | 2375.0 | -4.14 | 52.36 | -138.33 | 1.58 | 3.27 | 236.17 | 0 | 0 | 0 | 3.79 | 1.63 | 223.75 | 3.03 | -1.62 | 122.79 | 3.4 | 4.94 | 108.59 | 2.23 | -1.76 | -16.48 | 0 | 0 | 0 | 122.56 | 13.11 | -22.04 |
| 24Q1 (18) | 5.97 | -24.24 | 56.69 | -14.66 | -844.16 | -437.0 | -0.19 | -107.88 | -106.53 | -1.45 | -203.57 | -752.94 | -8.69 | -188.22 | -904.63 | 1.53 | 26.45 | 240.0 | 0 | 0 | 0 | 3.73 | 33.88 | 229.06 | 3.08 | -10.72 | 569.57 | 3.24 | 63.64 | 671.43 | 2.27 | -5.42 | -16.54 | 0 | 0 | 0 | 108.35 | -39.78 | -10.7 |
| 23Q4 (17) | 7.88 | 43.27 | -34.33 | 1.97 | 113.54 | 118.85 | 2.41 | 175.08 | 239.44 | 1.4 | 225.0 | 77.22 | 9.85 | 208.84 | 535.48 | 1.21 | 63.51 | 18.63 | 0 | 0 | 0 | 2.79 | 66.45 | 26.85 | 3.45 | 16.55 | 4.23 | 1.98 | -45.0 | 17.86 | 2.4 | -9.43 | -12.73 | 0 | 0 | 0 | 179.91 | 104.44 | -33.58 |
| 23Q3 (16) | 5.5 | -18.64 | 36.82 | -14.55 | -460.15 | -283.91 | -3.21 | -5.94 | 57.54 | -1.12 | -2700.0 | -1144.44 | -9.05 | -183.8 | -4034.78 | 0.74 | 57.45 | -21.28 | 0 | 0 | 0 | 1.67 | 42.95 | -24.0 | 2.96 | 117.65 | 745.71 | 3.6 | 120.86 | 74.76 | 2.65 | -0.75 | -7.34 | 0 | 0 | 0 | 88.00 | -44.02 | 7.7 |
| 23Q2 (15) | 6.76 | 77.43 | -3.57 | 4.04 | 247.99 | 225.47 | -3.03 | -204.12 | -206.06 | -0.04 | 76.47 | -106.06 | 10.8 | 900.0 | 184.96 | 0.47 | 4.44 | -47.19 | 0 | 0 | 0 | 1.17 | 3.3 | -42.81 | 1.36 | 195.65 | 277.78 | 1.63 | 288.1 | 35.83 | 2.67 | -1.84 | -6.97 | 0 | 0 | 0 | 157.21 | 29.56 | -8.72 |
| 23Q1 (14) | 3.81 | -68.25 | 291.46 | -2.73 | 73.88 | -1140.91 | 2.91 | 309.86 | 1422.73 | -0.17 | -121.52 | -150.0 | 1.08 | -30.32 | 148.87 | 0.45 | -55.88 | -70.78 | 0 | 0 | 0 | 1.13 | -48.39 | -67.94 | 0.46 | -86.1 | 135.94 | 0.42 | -75.0 | 1300.0 | 2.72 | -1.09 | -3.89 | 0 | 0 | 0 | 121.34 | -55.21 | 274.38 |
| 22Q4 (13) | 12.0 | 198.51 | 1363.41 | -10.45 | -175.73 | -5705.56 | 0.71 | 109.39 | 329.03 | 0.79 | 977.78 | 88.1 | 1.55 | 573.91 | 142.19 | 1.02 | 8.51 | -22.14 | 0 | 0 | 0 | 2.20 | -0.27 | -19.96 | 3.31 | 845.71 | 547.3 | 1.68 | -18.45 | 1220.0 | 2.75 | -3.85 | 0.36 | 0 | 0 | 0 | 270.88 | 231.53 | 755.59 |
| 22Q3 (12) | 4.02 | -42.65 | 432.23 | -3.79 | -17.7 | -249.8 | -7.56 | -663.64 | -283.76 | -0.09 | -113.64 | -280.0 | 0.23 | -93.93 | -82.58 | 0.94 | 5.62 | -52.53 | 0 | 0 | 0 | 2.20 | 7.57 | -46.65 | 0.35 | -2.78 | 179.55 | 2.06 | 71.67 | -35.22 | 2.86 | -0.35 | 4.38 | 0 | 0 | 0 | 81.71 | -52.56 | 499.76 |
| 22Q2 (11) | 7.01 | 452.26 | 9914.29 | -3.22 | -1363.64 | -585.11 | -0.99 | -350.0 | -807.14 | 0.66 | 94.12 | 155.46 | 3.79 | 271.49 | 1047.5 | 0.89 | -42.21 | -52.91 | 0 | 0 | 0 | 2.05 | -42.09 | -52.53 | 0.36 | 128.12 | 24.14 | 1.2 | 3900.0 | 34.83 | 2.87 | 1.41 | 3.99 | 0 | 0 | 0 | 172.24 | 347.53 | 8880.87 |
| 22Q1 (10) | -1.99 | -342.68 | -47.41 | -0.22 | -22.22 | 65.62 | -0.22 | 29.03 | -214.29 | 0.34 | -19.05 | 17.24 | -2.21 | -445.31 | -11.06 | 1.54 | 17.56 | 8.45 | 0 | 0 | 0 | 3.54 | 28.84 | 6.23 | -1.28 | -72.97 | -30.61 | 0.03 | 120.0 | 105.56 | 2.83 | 3.28 | 0.71 | 0 | 0 | 0 | -69.58 | -319.77 | -17.0 |
| 21Q4 (9) | 0.82 | 167.77 | -78.36 | -0.18 | -107.11 | 82.35 | -0.31 | 84.26 | -1133.33 | 0.42 | 740.0 | 182.35 | 0.64 | -51.52 | -76.9 | 1.31 | -33.84 | -22.94 | 0 | 0 | 0 | 2.74 | -33.53 | -31.45 | -0.74 | -68.18 | -208.33 | -0.15 | -104.72 | -115.0 | 2.74 | 0.0 | -3.18 | 0 | 0 | 0 | 31.66 | 254.9 | -68.01 |
| 21Q3 (8) | -1.21 | -1828.57 | -123.54 | 2.53 | 638.3 | 151.95 | -1.97 | -1507.14 | 62.83 | 0.05 | 104.2 | 135.71 | 1.32 | 430.0 | 388.89 | 1.98 | 4.76 | 2.06 | 0 | 0 | 0 | 4.13 | -4.28 | -17.54 | -0.44 | -251.72 | -466.67 | 3.18 | 257.3 | 1077.78 | 2.74 | -0.72 | -3.18 | 0 | 0 | 0 | -20.44 | -1165.76 | -112.33 |
| 21Q2 (7) | 0.07 | 105.19 | -95.57 | -0.47 | 26.56 | 17.54 | 0.14 | 300.0 | 142.42 | -1.19 | -510.34 | -640.91 | -0.4 | 79.9 | -139.6 | 1.89 | 33.1 | 41.04 | 0 | 0 | 0 | 4.31 | 29.61 | -1.25 | 0.29 | 129.59 | 125.0 | 0.89 | 264.81 | 183.18 | 2.76 | -1.78 | -0.72 | 0 | 0 | 0 | 1.92 | 103.22 | -97.92 |
| 21Q1 (6) | -1.35 | -135.62 | -147.04 | -0.64 | 37.25 | 82.07 | -0.07 | -333.33 | -117.5 | 0.29 | 156.86 | -52.46 | -1.99 | -171.84 | -184.29 | 1.42 | -16.47 | -27.55 | 0 | 0 | 0 | 3.33 | -16.86 | -29.98 | -0.98 | -308.33 | -2060.0 | -0.54 | -154.0 | -316.0 | 2.81 | -0.71 | 0.36 | 0 | 0 | 0 | -59.47 | -160.1 | -163.2 |
| 20Q4 (5) | 3.79 | -26.26 | 63.36 | -1.02 | 79.06 | 81.25 | 0.03 | 100.57 | 160.0 | -0.51 | -264.29 | -368.42 | 2.77 | 925.93 | 188.78 | 1.7 | -12.37 | -29.17 | 0 | 0 | 0 | 4.00 | -20.05 | -27.32 | -0.24 | -300.0 | -125.81 | 1.0 | 270.37 | -45.65 | 2.83 | 0.0 | 2.17 | 0 | 0 | 0 | 98.96 | -40.32 | 96.63 |
| 20Q3 (4) | 5.14 | 225.32 | 0.0 | -4.87 | -754.39 | 0.0 | -5.3 | -1506.06 | 0.0 | -0.14 | -163.64 | 0.0 | 0.27 | -73.27 | 0.0 | 1.94 | 44.78 | 0.0 | 0 | 0 | 0.0 | 5.01 | 14.63 | 0.0 | 0.12 | 110.34 | 0.0 | 0.27 | 125.23 | 0.0 | 2.83 | 1.8 | 0.0 | 0 | 0 | 0.0 | 165.81 | 79.45 | 0.0 |
| 20Q2 (3) | 1.58 | -44.95 | 0.0 | -0.57 | 84.03 | 0.0 | -0.33 | -182.5 | 0.0 | 0.22 | -63.93 | 0.0 | 1.01 | 244.29 | 0.0 | 1.34 | -31.63 | 0.0 | 0 | 0 | 0.0 | 4.37 | -8.1 | 0.0 | -1.16 | -2420.0 | 0.0 | -1.07 | -528.0 | 0.0 | 2.78 | -0.71 | 0.0 | 0 | 0 | 0.0 | 92.40 | -1.81 | 0.0 |
| 20Q1 (2) | 2.87 | 23.71 | 0.0 | -3.57 | 34.38 | 0.0 | 0.4 | 900.0 | 0.0 | 0.61 | 221.05 | 0.0 | -0.7 | 77.56 | 0.0 | 1.96 | -18.33 | 0.0 | 0 | 0 | 0.0 | 4.75 | -13.7 | 0.0 | 0.05 | -94.62 | 0.0 | 0.25 | -86.41 | 0.0 | 2.8 | 1.08 | 0.0 | 0 | 0 | 0.0 | 94.10 | 86.98 | 0.0 |
| 19Q4 (1) | 2.32 | 0.0 | 0.0 | -5.44 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -3.12 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.51 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 50.33 | 0.0 | 0.0 |
