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) | 53.17 | 19.64 | -16.62 | 0 | -13.37 | 0 | 2.55 | -22.96 | 36.55 | 18.4 | 16.23 | 19.34 | 0 | 0 | 5.40 | 30.23 | 51.36 | -14.92 | 35.29 | -22.75 | 9.41 | 9.67 | 0.26 | 62.5 | 118.26 | 44.82 |
| 2022 (9) | 44.44 | 85.94 | -13.57 | 0 | -8.16 | 0 | 3.31 | 589.58 | 30.87 | 98.01 | 13.6 | 64.65 | 0.04 | 0 | 4.15 | 33.62 | 60.37 | 46.42 | 45.68 | 56.06 | 8.58 | 12.45 | 0.16 | 23.08 | 81.66 | 26.52 |
| 2021 (8) | 23.9 | -20.04 | -8.31 | 0 | -21.49 | 0 | 0.48 | 108.7 | 15.59 | -33.15 | 8.26 | 20.06 | 0 | 0 | 3.10 | 5.58 | 41.23 | 34.12 | 29.27 | 41.61 | 7.63 | 6.42 | 0.13 | -7.14 | 64.54 | -39.58 |
| 2020 (7) | 29.89 | 70.61 | -6.57 | 0 | -16.24 | 0 | 0.23 | -84.35 | 23.32 | 128.85 | 6.88 | -11.23 | 0.09 | 800.0 | 2.94 | -27.95 | 30.74 | 359.49 | 20.67 | 1490.0 | 7.17 | -16.82 | 0.14 | -33.33 | 106.83 | -38.23 |
| 2019 (6) | 17.52 | 111.34 | -7.33 | 0 | -5.57 | 0 | 1.47 | 0 | 10.19 | 0 | 7.75 | -13.98 | 0.01 | -92.31 | 4.08 | -6.71 | 6.69 | -13.57 | 1.3 | -43.23 | 8.62 | -13.19 | 0.21 | 50.0 | 172.95 | 157.86 |
| 2018 (5) | 8.29 | -30.45 | -8.53 | 0 | -4.24 | 0 | -0.72 | 0 | -0.24 | 0 | 9.01 | 12.62 | 0.13 | 8.33 | 4.37 | 4.81 | 7.74 | 0 | 2.29 | 0 | 9.93 | -5.16 | 0.14 | 40.0 | 67.07 | -55.66 |
| 2017 (4) | 11.92 | -28.88 | -7.94 | 0 | -5.91 | 0 | -2.06 | 0 | 3.98 | -67.46 | 8.0 | 65.98 | 0.12 | -61.29 | 4.17 | 66.23 | -0.8 | 0 | -2.69 | 0 | 10.47 | -18.08 | 0.1 | 25.0 | 151.27 | 29.07 |
| 2016 (3) | 16.76 | -17.19 | -4.53 | 0 | -12.2 | 0 | 0.15 | 0 | 12.23 | -19.65 | 4.82 | -27.08 | 0.31 | -44.64 | 2.51 | -27.29 | 6.98 | 19.73 | 1.44 | 41.18 | 12.78 | -7.73 | 0.08 | 0.0 | 117.20 | -13.43 |
| 2015 (2) | 20.24 | 97.27 | -5.02 | 0 | -9.93 | 0 | -0.9 | 0 | 15.22 | 272.13 | 6.61 | 5.09 | 0.56 | 124.0 | 3.45 | 10.26 | 5.83 | -43.07 | 1.02 | -83.78 | 13.85 | -0.93 | 0.08 | 0.0 | 135.38 | 168.53 |
| 2014 (1) | 10.26 | 37.35 | -6.17 | 0 | -3.51 | 0 | -2.1 | 0 | 4.09 | 0 | 6.29 | -44.63 | 0.25 | 525.0 | 3.13 | -51.07 | 10.24 | 0 | 6.29 | 0 | 13.98 | -4.64 | 0.08 | -42.86 | 50.42 | -59.1 |
| 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) | 14.82 | 46.73 | 271.43 | -19.47 | -73.84 | -484.68 | -5.91 | -203.68 | -1023.44 | -3.5 | -483.33 | -49.57 | -4.65 | -322.73 | -804.55 | 18.94 | 68.81 | 512.94 | 0 | -100.0 | 100.0 | 18.11 | 54.54 | 383.35 | 25.04 | 13.82 | 51.21 | 15.95 | 4.87 | 37.03 | 2.62 | -2.24 | 10.55 | 0.09 | 0.0 | 50.0 | 79.42 | 41.39 | 180.06 |
| 24Q2 (19) | 10.1 | 46.8 | 14.12 | -11.2 | -106.26 | -245.68 | 5.7 | 2180.0 | 139.04 | -0.6 | 23.08 | 75.41 | -1.1 | -175.86 | -119.61 | 11.22 | 110.9 | 280.34 | 0.02 | 200.0 | 114.29 | 11.72 | 99.73 | 175.29 | 22.0 | 27.39 | 111.34 | 15.21 | 24.98 | 86.17 | 2.68 | 7.63 | 16.02 | 0.09 | 0.0 | 50.0 | 56.17 | 20.43 | -33.1 |
| 24Q1 (18) | 6.88 | -71.66 | -57.16 | -5.43 | 23.52 | -84.69 | 0.25 | -96.84 | 103.42 | -0.78 | -113.43 | -151.66 | 1.45 | -91.56 | -88.95 | 5.32 | -27.91 | 88.65 | -0.02 | -106.06 | 33.33 | 5.87 | -32.11 | 31.76 | 17.27 | 1.77 | 133.06 | 12.17 | 8.95 | 183.02 | 2.49 | 2.89 | 7.79 | 0.09 | 12.5 | 50.0 | 46.64 | -73.74 | -80.63 |
| 23Q4 (17) | 24.28 | 508.52 | 55.34 | -7.1 | -113.21 | -120.5 | 7.9 | 1134.38 | 845.28 | 5.81 | 348.29 | 410.7 | 17.18 | 2503.03 | 38.44 | 7.38 | 138.83 | 125.69 | 0.33 | 320.0 | 0 | 8.64 | 130.67 | 124.15 | 16.97 | 2.48 | 11.64 | 11.17 | -4.04 | 18.2 | 2.42 | 2.11 | 6.14 | 0.08 | 33.33 | 100.0 | 177.62 | 526.33 | 33.75 |
| 23Q3 (16) | 3.99 | -54.92 | -70.07 | -3.33 | -2.78 | 27.61 | 0.64 | 104.38 | 107.97 | -2.34 | 4.1 | -238.46 | 0.66 | -88.24 | -92.44 | 3.09 | 4.75 | -32.83 | -0.15 | -7.14 | 0 | 3.75 | -11.98 | -29.89 | 16.56 | 59.08 | 0.55 | 11.64 | 42.47 | -13.84 | 2.37 | 2.6 | 7.73 | 0.06 | 0.0 | 50.0 | 28.36 | -66.23 | -66.49 |
| 23Q2 (15) | 8.85 | -44.89 | -31.07 | -3.24 | -10.2 | -6.93 | -14.6 | -100.0 | -906.9 | -2.44 | -261.59 | -147.01 | 5.61 | -57.24 | -42.81 | 2.95 | 4.61 | -1.99 | -0.14 | -366.67 | 0 | 4.26 | -4.4 | 19.62 | 10.41 | 40.49 | -42.26 | 8.17 | 90.0 | -44.08 | 2.31 | 0.0 | 10.53 | 0.06 | 0.0 | 50.0 | 83.97 | -65.13 | 9.47 |
| 23Q1 (14) | 16.06 | 2.75 | 506.04 | -2.94 | 8.7 | -8.49 | -7.3 | -588.68 | -406.72 | 1.51 | 180.75 | 188.82 | 13.12 | 5.72 | 21966.67 | 2.82 | -13.76 | 3.68 | -0.03 | 0 | -175.0 | 4.45 | 15.49 | 18.54 | 7.41 | -51.25 | -30.55 | 4.3 | -54.5 | -46.98 | 2.31 | 1.32 | 14.93 | 0.06 | 50.0 | 100.0 | 240.78 | 81.32 | 822.23 |
| 22Q4 (13) | 15.63 | 17.25 | 122.02 | -3.22 | 30.0 | -4.89 | -1.06 | 86.8 | -2750.0 | -1.87 | -210.65 | -195.41 | 12.41 | 42.15 | 212.59 | 3.27 | -28.91 | 9.73 | 0 | 0 | 100.0 | 3.86 | -27.85 | -4.41 | 15.2 | -7.71 | 26.04 | 9.45 | -30.05 | 15.53 | 2.28 | 3.64 | 18.13 | 0.04 | 0.0 | 33.33 | 132.80 | 56.9 | 91.27 |
| 22Q3 (12) | 13.33 | 3.82 | 122.17 | -4.6 | -51.82 | -126.6 | -8.03 | -453.79 | 27.92 | 1.69 | -67.44 | 230.0 | 8.73 | -11.01 | 119.9 | 4.6 | 52.82 | 123.3 | 0 | 0 | -100.0 | 5.34 | 50.16 | 83.01 | 16.47 | -8.65 | 53.49 | 13.51 | -7.53 | 71.45 | 2.2 | 5.26 | 15.79 | 0.04 | 0.0 | 33.33 | 84.63 | 10.34 | 38.38 |
| 22Q2 (11) | 12.84 | 384.53 | 141.81 | -3.03 | -11.81 | -74.14 | -1.45 | -160.92 | 55.66 | 5.19 | 405.29 | 1774.19 | 9.81 | 16450.0 | 174.79 | 3.01 | 10.66 | 73.99 | 0 | -100.0 | 100.0 | 3.56 | -5.26 | 31.2 | 18.03 | 68.98 | 70.9 | 14.61 | 80.15 | 101.24 | 2.09 | 3.98 | 10.0 | 0.04 | 33.33 | 33.33 | 76.70 | 193.79 | 32.75 |
| 22Q1 (10) | 2.65 | -62.36 | -52.17 | -2.71 | 11.73 | -83.11 | 2.38 | 5850.0 | 133.43 | -1.7 | -186.73 | -1314.29 | -0.06 | -101.51 | -101.48 | 2.72 | -8.72 | 82.55 | 0.04 | 200.0 | 0 | 3.76 | -6.87 | 45.99 | 10.67 | -11.53 | 35.23 | 8.11 | -0.86 | 36.3 | 2.01 | 4.15 | 6.35 | 0.03 | 0.0 | -25.0 | 26.11 | -62.4 | -62.86 |
| 21Q4 (9) | 7.04 | 17.33 | -40.03 | -3.07 | -51.23 | -84.94 | 0.04 | 100.36 | 100.56 | 1.96 | 250.77 | 1033.33 | 3.97 | 0.0 | -60.62 | 2.98 | 44.66 | 52.82 | -0.04 | -180.0 | -133.33 | 4.03 | 38.14 | 16.1 | 12.06 | 12.4 | 70.58 | 8.18 | 3.81 | 130.42 | 1.93 | 1.58 | 4.89 | 0.03 | 0.0 | 0.0 | 69.43 | 13.51 | -67.95 |
| 21Q3 (8) | 6.0 | 12.99 | -42.03 | -2.03 | -16.67 | 17.14 | -11.14 | -240.67 | -70.08 | -1.3 | -319.35 | -210.17 | 3.97 | 11.2 | -49.75 | 2.06 | 19.08 | -13.45 | 0.05 | 600.0 | 400.0 | 2.92 | 7.65 | -21.1 | 10.73 | 1.71 | 18.96 | 7.88 | 8.54 | 36.57 | 1.9 | 0.0 | 4.97 | 0.03 | 0.0 | -25.0 | 61.16 | 5.85 | -54.97 |
| 21Q2 (7) | 5.31 | -4.15 | -22.37 | -1.74 | -17.57 | -37.01 | -3.27 | 54.07 | -61.08 | -0.31 | -321.43 | 24.39 | 3.57 | -12.07 | -35.91 | 1.73 | 16.11 | 19.31 | -0.01 | 0 | -110.0 | 2.71 | 5.42 | 18.06 | 10.55 | 33.71 | 9.44 | 7.26 | 22.02 | -1.22 | 1.9 | 0.53 | 16.56 | 0.03 | -25.0 | 0.0 | 57.78 | -17.81 | -23.89 |
| 21Q1 (6) | 5.54 | -52.81 | 483.16 | -1.48 | 10.84 | -23.33 | -7.12 | -0.56 | -1127.59 | 0.14 | 166.67 | 143.75 | 4.06 | -59.72 | 1724.0 | 1.49 | -23.59 | 34.23 | 0 | -100.0 | 100.0 | 2.57 | -25.94 | 16.99 | 7.89 | 11.6 | 57.49 | 5.95 | 67.61 | 49.12 | 1.89 | 2.72 | 0.0 | 0.04 | 33.33 | 33.33 | 70.30 | -67.54 | 337.37 |
| 20Q4 (5) | 11.74 | 13.43 | 43.17 | -1.66 | 32.24 | -34.96 | -7.08 | -8.09 | -282.7 | -0.21 | -117.8 | -138.18 | 10.08 | 27.59 | 44.62 | 1.95 | -18.07 | 27.45 | 0.12 | 1100.0 | -57.14 | 3.47 | -6.12 | 28.52 | 7.07 | -21.62 | 7.12 | 3.55 | -38.47 | 8.56 | 1.84 | 1.66 | -9.36 | 0.03 | -25.0 | 0.0 | 216.61 | 59.47 | 40.79 |
| 20Q3 (4) | 10.35 | 51.32 | 0.0 | -2.45 | -92.91 | 0.0 | -6.55 | -222.66 | 0.0 | 1.18 | 387.8 | 0.0 | 7.9 | 41.83 | 0.0 | 2.38 | 64.14 | 0.0 | 0.01 | -90.0 | 0.0 | 3.70 | 61.07 | 0.0 | 9.02 | -6.43 | 0.0 | 5.77 | -21.5 | 0.0 | 1.81 | 11.04 | 0.0 | 0.04 | 33.33 | 0.0 | 135.83 | 78.92 | 0.0 |
| 20Q2 (3) | 6.84 | 620.0 | 0.0 | -1.27 | -5.83 | 0.0 | -2.03 | -250.0 | 0.0 | -0.41 | -28.12 | 0.0 | 5.57 | 2328.0 | 0.0 | 1.45 | 30.63 | 0.0 | 0.1 | 171.43 | 0.0 | 2.30 | 4.46 | 0.0 | 9.64 | 92.42 | 0.0 | 7.35 | 84.21 | 0.0 | 1.63 | -13.76 | 0.0 | 0.03 | 0.0 | 0.0 | 75.92 | 372.28 | 0.0 |
| 20Q1 (2) | 0.95 | -88.41 | 0.0 | -1.2 | 2.44 | 0.0 | -0.58 | 68.65 | 0.0 | -0.32 | -158.18 | 0.0 | -0.25 | -103.59 | 0.0 | 1.11 | -27.45 | 0.0 | -0.14 | -150.0 | 0.0 | 2.20 | -18.64 | 0.0 | 5.01 | -24.09 | 0.0 | 3.99 | 22.02 | 0.0 | 1.89 | -6.9 | 0.0 | 0.03 | 0.0 | 0.0 | 16.07 | -89.55 | 0.0 |
| 19Q4 (1) | 8.2 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | -1.85 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 2.70 | 0.0 | 0.0 | 6.6 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 2.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 153.85 | 0.0 | 0.0 |
