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) | 12.92 | 20.52 | -3.96 | 0 | -7.43 | 0 | -0.35 | 0 | 8.96 | 467.09 | 11.53 | 39.42 | -0.03 | 0 | 7.71 | 62.37 | -3.88 | 0 | -3.44 | 0 | 15.49 | 1.44 | 0.7 | 18.64 | 101.33 | 88.96 |
| 2022 (9) | 10.72 | 0 | -9.14 | 0 | -1.09 | 0 | 0.49 | 0 | 1.58 | 0 | 8.27 | -4.06 | -0.15 | 0 | 4.75 | -25.66 | 3.07 | 0 | 4.13 | 0 | 15.27 | 8.53 | 0.59 | 63.89 | 53.63 | 0 |
| 2021 (8) | -4.55 | 0 | -7.47 | 0 | 7.75 | 2.38 | -6.5 | 0 | -12.02 | 0 | 8.62 | -45.65 | 0.02 | -71.43 | 6.38 | -42.09 | -19.96 | 0 | -2.42 | 0 | 14.07 | -7.19 | 0.36 | 63.64 | -37.89 | 0 |
| 2020 (7) | 7.79 | -81.59 | -16.63 | 0 | 7.57 | 0 | -0.49 | 0 | -8.84 | 0 | 15.86 | -50.87 | 0.07 | 0 | 11.02 | -23.44 | -23.1 | 0 | -14.36 | 0 | 15.16 | -10.3 | 0.22 | 57.14 | 763.73 | 520.62 |
| 2019 (6) | 42.32 | 59.64 | -32.83 | 0 | -8.1 | 0 | 8.43 | 497.87 | 9.49 | 81.45 | 32.28 | 44.11 | -0.44 | 0 | 14.40 | 25.61 | 24.29 | 199.14 | 17.35 | 164.08 | 16.9 | -2.26 | 0.14 | 16.67 | 123.06 | 11.31 |
| 2018 (5) | 26.51 | 68.42 | -21.28 | 0 | -1.18 | 0 | 1.41 | 0 | 5.23 | 0 | 22.4 | -11.57 | 0.2 | -13.04 | 11.46 | -17.94 | 8.12 | -26.11 | 6.57 | -2.52 | 17.29 | 17.3 | 0.12 | 33.33 | 110.55 | 51.5 |
| 2017 (4) | 15.74 | 339.66 | -24.16 | 0 | 7.6 | -36.24 | -1.87 | 0 | -8.42 | 0 | 25.33 | 58.41 | 0.23 | 0 | 13.97 | 10.52 | 10.99 | 0 | 6.74 | 0 | 14.74 | 7.51 | 0.09 | 0.0 | 72.97 | 38.81 |
| 2016 (3) | 3.58 | -81.23 | -16.64 | 0 | 11.92 | 0 | 3.2 | 122.22 | -13.06 | 0 | 15.99 | -32.7 | -0.11 | 0 | 12.64 | -26.64 | -6.17 | 0 | -6.99 | 0 | 13.71 | 2.31 | 0.09 | 0.0 | 52.57 | -47.76 |
| 2015 (2) | 19.07 | 24.97 | -21.26 | 0 | -1.32 | 0 | 1.44 | 0 | -2.19 | 0 | 23.76 | 131.13 | 1.06 | 3433.33 | 17.23 | 132.59 | 5.48 | 108.37 | 5.46 | 6.64 | 13.4 | -4.76 | 0.09 | 12.5 | 100.63 | 27.08 |
| 2014 (1) | 15.26 | -6.95 | -10.54 | 0 | -3.83 | 0 | -0.15 | 0 | 4.72 | -23.87 | 10.28 | 3.01 | 0.03 | 0 | 7.41 | -1.43 | 2.63 | 0 | 5.12 | 105.62 | 14.07 | 0.64 | 0.08 | -11.11 | 79.19 | -20.04 |
| 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) | 9.33 | 15.19 | 52.45 | -4.28 | -181.58 | -12.63 | -7.78 | -1115.62 | -51.36 | -0.02 | 0.0 | -106.45 | 5.05 | -23.25 | 117.67 | 4.3 | 181.05 | 36.08 | 0.01 | 0 | 150.0 | 9.04 | 202.9 | 9.71 | 4.7 | -15.16 | 11650.0 | 3.52 | -37.14 | 2833.33 | 3.68 | -0.27 | -6.12 | 0.16 | -5.88 | -11.11 | 126.77 | 48.05 | -12.59 |
| 24Q2 (19) | 8.1 | 1783.72 | 65.31 | -1.52 | 86.18 | -187.86 | -0.64 | -106.38 | 90.36 | -0.02 | -128.57 | 50.0 | 6.58 | 162.25 | -0.75 | 1.53 | -86.07 | -42.48 | 0 | 100.0 | 100.0 | 2.98 | -88.69 | -54.79 | 5.54 | 115.56 | 3857.14 | 5.6 | 102.9 | 106.64 | 3.69 | 0.54 | -4.9 | 0.17 | 0.0 | -5.56 | 85.62 | 1214.22 | 18.3 |
| 24Q1 (18) | 0.43 | -88.56 | 123.12 | -11.0 | -1234.02 | -284.62 | 10.03 | 922.13 | 80.07 | 0.07 | 123.33 | 121.21 | -10.57 | -323.47 | -123.94 | 10.98 | 2989.47 | 80.3 | -0.01 | -133.33 | -100.44 | 26.38 | 2618.83 | 49.98 | 2.57 | 413.41 | 179.32 | 2.76 | 218.97 | 169.7 | 3.67 | -4.68 | -4.18 | 0.17 | 0.0 | 0.0 | 6.52 | -97.05 | 100.14 |
| 23Q4 (17) | 3.76 | -38.56 | -64.86 | 0.97 | 125.53 | 132.44 | -1.22 | 76.26 | 82.74 | -0.3 | -196.77 | -172.73 | 4.73 | 103.88 | -38.65 | -0.38 | -112.03 | -111.34 | 0.03 | 250.0 | -80.0 | -1.05 | -112.71 | -112.27 | -0.82 | -2150.0 | -22.39 | -2.32 | -2033.33 | -11.54 | 3.85 | -1.79 | 1.05 | 0.17 | -5.56 | 6.25 | 221.18 | 52.51 | -60.93 |
| 23Q3 (16) | 6.12 | 24.9 | 60.21 | -3.8 | -319.65 | -106.52 | -5.14 | 22.59 | -79.09 | 0.31 | 875.0 | 520.0 | 2.32 | -65.01 | 17.17 | 3.16 | 18.8 | 42.99 | -0.02 | 99.14 | 50.0 | 8.24 | 24.8 | 106.04 | 0.04 | -71.43 | -99.1 | 0.12 | -95.57 | -98.06 | 3.92 | 1.03 | 4.53 | 0.18 | 0.0 | 20.0 | 145.02 | 100.37 | 282.3 |
| 23Q2 (15) | 4.9 | 363.44 | 438.46 | 1.73 | 160.49 | 157.86 | -6.64 | -219.21 | -1307.27 | -0.04 | 87.88 | -107.69 | 6.63 | 240.47 | 418.75 | 2.66 | -56.32 | 86.01 | -2.33 | -201.75 | -913.04 | 6.60 | -62.48 | 99.63 | 0.14 | 104.32 | -93.69 | 2.71 | 168.43 | 8.4 | 3.88 | 1.31 | 0.52 | 0.18 | 5.88 | 20.0 | 72.38 | 101.56 | 417.78 |
| 23Q1 (14) | -1.86 | -117.38 | 60.51 | -2.86 | 4.35 | -118.32 | 5.57 | 178.78 | -32.89 | -0.33 | -200.0 | -1750.0 | -4.72 | -161.22 | 21.59 | 6.09 | 81.79 | 379.53 | 2.29 | 1426.67 | 11550.0 | 17.59 | 106.15 | 404.18 | -3.24 | -383.58 | -11.34 | -3.96 | -90.38 | -60.98 | 3.83 | 0.52 | -0.52 | 0.17 | 6.25 | 21.43 | -4650.00 | -921.36 | -1410.51 |
| 22Q4 (13) | 10.7 | 180.1 | 407.47 | -2.99 | -62.5 | -343.09 | -7.07 | -146.34 | -387.4 | -0.11 | -320.0 | 64.52 | 7.71 | 289.39 | 442.67 | 3.35 | 51.58 | 458.33 | 0.15 | 475.0 | 117.44 | 8.53 | 113.42 | 466.01 | -0.67 | -115.09 | 85.68 | -2.08 | -133.71 | 31.58 | 3.81 | 1.6 | 0.79 | 0.16 | 6.67 | 14.29 | 566.14 | 1392.41 | 243.16 |
| 22Q3 (12) | 3.82 | 319.78 | 167.14 | -1.84 | 38.46 | 4.66 | -2.87 | -621.82 | -140.08 | 0.05 | -90.38 | -90.0 | 1.98 | 195.19 | 125.98 | 2.21 | 54.55 | -22.18 | -0.04 | 82.61 | -104.82 | 4.00 | 20.92 | -54.27 | 4.44 | 100.0 | 171.61 | 6.17 | 146.8 | 200.33 | 3.75 | -2.85 | 4.17 | 0.15 | 0.0 | 87.5 | 37.93 | 171.38 | 0 |
| 22Q2 (11) | 0.91 | 119.32 | 112.53 | -2.99 | -128.24 | -722.92 | 0.55 | -93.37 | 108.9 | 0.52 | 2500.0 | 1200.0 | -2.08 | 65.45 | 69.32 | 1.43 | 12.6 | -40.17 | -0.23 | -1050.0 | -283.33 | 3.31 | -5.23 | -60.44 | 2.22 | 176.29 | 143.27 | 2.5 | 201.63 | 150.61 | 3.86 | 0.26 | 12.54 | 0.15 | 7.14 | 114.29 | 13.98 | 104.54 | 0 |
| 22Q1 (10) | -4.71 | -35.34 | -139.68 | -1.31 | -206.5 | 81.93 | 8.3 | 237.4 | 92.58 | 0.02 | 106.45 | 100.3 | -6.02 | -167.56 | -230.3 | 1.27 | 111.67 | -54.64 | -0.02 | 97.67 | -120.0 | 3.49 | 131.43 | -57.5 | -2.91 | 37.82 | 26.33 | -2.46 | 19.08 | -121.01 | 3.85 | 1.85 | 18.1 | 0.14 | 0.0 | 100.0 | -307.84 | 22.15 | -490.06 |
| 21Q4 (9) | -3.48 | 38.84 | -133.17 | 1.23 | 163.73 | 114.4 | 2.46 | -65.64 | 67.35 | -0.31 | -162.0 | -127.19 | -2.25 | 70.47 | -215.38 | 0.6 | -78.87 | -92.93 | -0.86 | -203.61 | 0 | 1.51 | -82.76 | -91.69 | -4.68 | 24.52 | 32.95 | -3.04 | 50.57 | 11.63 | 3.78 | 5.0 | 7.69 | 0.14 | 75.0 | 133.33 | -395.45 | 0 | -104.9 |
| 21Q3 (8) | -5.69 | 21.63 | -67.85 | -1.93 | -502.08 | -1.05 | 7.16 | 215.86 | 79.0 | 0.5 | 1150.0 | 120.58 | -7.62 | -12.39 | -43.77 | 2.84 | 18.83 | 59.55 | 0.83 | 1483.33 | 822.22 | 8.74 | 4.6 | 87.74 | -6.2 | -20.86 | -8.77 | -6.15 | -24.49 | -47.48 | 3.6 | 4.96 | 0.84 | 0.08 | 14.29 | 33.33 | 0.00 | 0 | 0 |
| 21Q2 (7) | -7.26 | -161.16 | -235.7 | 0.48 | 106.62 | 116.11 | -6.18 | -243.39 | -0.16 | 0.04 | 100.59 | -98.12 | -6.78 | -246.75 | -386.08 | 2.39 | -14.64 | 151.58 | -0.06 | -160.0 | -200.0 | 8.36 | 1.83 | 97.92 | -5.13 | -29.87 | 51.65 | -4.94 | -142.19 | 28.2 | 3.43 | 5.21 | -13.16 | 0.07 | 0.0 | 16.67 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 11.87 | 13.16 | 354.72 | -7.25 | 15.11 | -125.86 | 4.31 | 193.2 | -47.88 | -6.73 | -690.35 | -406.02 | 4.62 | 136.92 | 158.7 | 2.8 | -67.02 | -39.52 | 0.1 | 0 | 211.11 | 8.21 | -54.74 | -35.63 | -3.95 | 43.41 | -2075.0 | 11.71 | 440.41 | 8907.69 | 3.26 | -7.12 | -21.07 | 0.07 | 16.67 | 75.0 | 78.92 | -99.02 | 172.83 |
| 20Q4 (5) | 10.49 | 409.44 | -18.11 | -8.54 | -347.12 | 44.15 | 1.47 | -63.25 | 88.46 | 1.14 | 146.91 | 222.58 | 1.95 | 136.79 | 178.63 | 8.49 | 376.97 | -41.2 | 0 | -100.0 | 100.0 | 18.13 | 289.46 | -27.86 | -6.98 | -22.46 | -211.15 | -3.44 | 17.51 | -196.36 | 3.51 | -1.68 | -18.56 | 0.06 | 0.0 | 50.0 | 8069.23 | 0 | 4888.94 |
| 20Q3 (4) | -3.39 | -163.36 | 0.0 | -1.91 | 35.91 | 0.0 | 4.0 | 164.83 | 0.0 | -2.43 | -214.08 | 0.0 | -5.3 | -323.63 | 0.0 | 1.78 | 87.37 | 0.0 | 0.09 | 50.0 | 0.0 | 4.66 | 10.27 | 0.0 | -5.7 | 46.28 | 0.0 | -4.17 | 39.39 | 0.0 | 3.57 | -9.62 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 5.35 | 214.81 | 0.0 | -2.98 | 7.17 | 0.0 | -6.17 | -174.61 | 0.0 | 2.13 | 260.15 | 0.0 | 2.37 | 130.11 | 0.0 | 0.95 | -79.48 | 0.0 | 0.06 | 166.67 | 0.0 | 4.22 | -66.88 | 0.0 | -10.61 | -5405.0 | 0.0 | -6.88 | -5392.31 | 0.0 | 3.95 | -4.36 | 0.0 | 0.06 | 50.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -4.66 | -136.38 | 0.0 | -3.21 | 79.01 | 0.0 | 8.27 | 960.26 | 0.0 | -1.33 | -43.01 | 0.0 | -7.87 | -217.34 | 0.0 | 4.63 | -67.94 | 0.0 | -0.09 | 80.43 | 0.0 | 12.75 | -49.28 | 0.0 | 0.2 | -96.82 | 0.0 | 0.13 | -96.36 | 0.0 | 4.13 | -4.18 | 0.0 | 0.04 | 0.0 | 0.0 | -108.37 | -167.0 | 0.0 |
| 19Q4 (1) | 12.81 | 0.0 | 0.0 | -15.29 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | -2.48 | 0.0 | 0.0 | 14.44 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 25.13 | 0.0 | 0.0 | 6.28 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 161.74 | 0.0 | 0.0 |
