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) | 96.65 | -0.68 | -25.73 | 0 | -80.64 | 0 | 2.47 | 0 | 70.92 | -5.33 | 12.36 | -8.65 | 0 | 0 | 1.91 | -2.74 | 121.28 | -3.22 | 108.38 | 0.75 | 9.12 | 4.47 | 1.74 | -5.43 | 81.06 | -1.59 |
| 2022 (9) | 97.31 | -8.83 | -22.4 | 0 | -56.49 | 0 | -3.42 | 0 | 74.91 | -4.65 | 13.53 | 30.6 | -0.02 | 0 | 1.97 | 11.37 | 125.32 | 27.88 | 107.57 | 30.39 | 8.73 | 5.43 | 1.84 | -31.6 | 82.37 | -27.87 |
| 2021 (8) | 106.74 | 32.12 | -28.18 | 0 | -55.64 | 0 | -1.79 | 0 | 78.56 | 8.06 | 10.36 | 67.37 | 0.03 | 0 | 1.77 | 45.95 | 98.0 | 8.44 | 82.5 | 13.82 | 8.28 | 4.41 | 2.69 | 53.71 | 114.20 | 16.13 |
| 2020 (7) | 80.79 | 30.41 | -8.09 | 0 | -57.15 | 0 | 1.73 | 198.28 | 72.7 | 65.64 | 6.19 | -35.65 | 0 | 0 | 1.21 | -31.85 | 90.37 | -2.13 | 72.48 | -1.4 | 7.93 | -1.86 | 1.75 | -16.67 | 98.33 | 32.84 |
| 2019 (6) | 61.95 | -16.78 | -18.06 | 0 | -47.28 | 0 | 0.58 | 190.0 | 43.89 | -22.48 | 9.62 | 39.22 | 0 | 0 | 1.78 | 25.29 | 92.34 | 23.78 | 73.51 | 16.87 | 8.08 | 42.25 | 2.1 | 9.95 | 74.02 | -29.9 |
| 2018 (5) | 74.44 | 147.23 | -17.82 | 0 | -43.63 | 0 | 0.2 | -71.43 | 56.62 | 10.13 | 6.91 | 29.4 | 0 | 0 | 1.42 | 17.84 | 74.6 | 10.06 | 62.9 | 2.16 | 5.68 | -3.24 | 1.91 | -16.23 | 105.60 | 144.53 |
| 2017 (4) | 30.11 | -62.33 | 21.3 | 0 | -43.89 | 0 | 0.7 | -24.73 | 51.41 | 12.15 | 5.34 | -63.12 | 0 | 0 | 1.20 | -65.09 | 67.78 | 2.22 | 61.57 | 8.65 | 5.87 | 0.86 | 2.28 | -4.2 | 43.19 | -64.95 |
| 2016 (3) | 79.93 | 37.29 | -34.09 | 0 | -40.38 | 0 | 0.93 | -35.42 | 45.84 | 7.61 | 14.48 | 7.18 | 0 | 0 | 3.45 | -3.03 | 66.31 | 11.84 | 56.67 | 11.03 | 5.82 | 2.46 | 2.38 | 142.86 | 123.22 | 22.12 |
| 2015 (2) | 58.22 | 18.55 | -15.62 | 0 | -29.98 | 0 | 1.44 | 0 | 42.6 | 34.68 | 13.51 | 9.48 | 0 | 0 | 3.56 | 2.94 | 59.29 | 7.64 | 51.04 | 3.99 | 5.68 | 12.7 | 0.98 | 7.69 | 100.90 | 13.06 |
| 2014 (1) | 49.11 | -0.93 | -17.48 | 0 | -29.1 | 0 | -0.84 | 0 | 31.63 | 40.2 | 12.34 | -24.48 | -0.07 | 0 | 3.45 | -35.2 | 55.08 | 17.99 | 49.08 | 19.53 | 5.04 | 35.12 | 0.91 | -18.02 | 89.24 | -17.36 |
| 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) | 72.67 | 687.32 | -13.38 | -7.15 | -179.3 | -27.68 | -81.32 | -2321.86 | -2.52 | 0.85 | 357.58 | -24.78 | 65.52 | 882.31 | -16.32 | 4.3 | 100.0 | 78.42 | -0.02 | 97.89 | 98.15 | 2.88 | 95.91 | 79.09 | 24.52 | 13.2 | -2.15 | 22.58 | 6.86 | -12.58 | 2.3 | 0.0 | -0.86 | 0.37 | -15.91 | -11.9 | 287.80 | 644.29 | -2.0 |
| 24Q2 (19) | 9.23 | 81.34 | -50.85 | -2.56 | -128.76 | -64.1 | 3.66 | 116.57 | 314.04 | -0.33 | -560.0 | -125.78 | 6.67 | -52.32 | -61.27 | 2.15 | 108.74 | -16.34 | -0.95 | -9600.0 | -4650.0 | 1.47 | 97.83 | -2.72 | 21.66 | 12.99 | -36.85 | 21.13 | 6.02 | -29.66 | 2.3 | -4.96 | 4.07 | 0.44 | 25.71 | 2.33 | 38.67 | 72.45 | -32.71 |
| 24Q1 (18) | 5.09 | 22.06 | 149.9 | 8.9 | 210.97 | 184.36 | 1.69 | 227.07 | -1.17 | -0.05 | 58.33 | -127.78 | 13.99 | 463.38 | 167.42 | 1.03 | -72.46 | -71.7 | 0.01 | -99.08 | 0.0 | 0.74 | -69.96 | -64.53 | 19.17 | -28.76 | -45.26 | 19.93 | -13.01 | -32.65 | 2.42 | 1.68 | 9.5 | 0.35 | -23.91 | -18.6 | 22.42 | 38.46 | 170.85 |
| 23Q4 (17) | 4.17 | -95.03 | -87.38 | -8.02 | -43.21 | -1.13 | -1.33 | 98.32 | -155.77 | -0.12 | -110.62 | 80.95 | -3.85 | -104.92 | -115.33 | 3.74 | 55.19 | -6.27 | 1.09 | 200.93 | 10800.0 | 2.47 | 53.83 | 6.42 | 26.91 | 7.38 | -11.22 | 22.91 | -11.3 | -9.91 | 2.38 | 2.59 | 6.25 | 0.46 | 9.52 | 2.22 | 16.19 | -94.49 | -86.22 |
| 23Q3 (16) | 83.9 | 346.75 | 43.81 | -5.6 | -258.97 | -11.78 | -79.32 | -4538.6 | -35.2 | 1.13 | -11.72 | 356.82 | 78.3 | 354.7 | 46.82 | 2.41 | -6.23 | -17.18 | -1.08 | -5300.0 | -5500.0 | 1.61 | 6.41 | 2.73 | 25.06 | -26.94 | -25.81 | 25.83 | -14.01 | -18.88 | 2.32 | 4.98 | 5.45 | 0.42 | -2.33 | -8.7 | 293.66 | 411.02 | 73.66 |
| 23Q2 (15) | 18.78 | 284.12 | 16.07 | -1.56 | 85.21 | 67.5 | -1.71 | -200.0 | -2000.0 | 1.28 | 611.11 | 142.11 | 17.22 | 182.99 | 51.32 | 2.57 | -29.4 | -4.46 | -0.02 | -300.0 | -100.0 | 1.51 | -27.87 | -5.61 | 34.3 | -2.06 | 10.36 | 30.04 | 1.52 | 22.21 | 2.21 | 0.0 | 2.31 | 0.43 | 0.0 | -6.52 | 57.47 | 281.58 | -3.39 |
| 23Q1 (14) | -10.2 | -130.87 | 0.49 | -10.55 | -33.04 | -126.39 | 1.71 | 428.85 | -34.48 | 0.18 | 128.57 | -73.91 | -20.75 | -182.64 | -39.17 | 3.64 | -8.77 | -7.61 | 0.01 | 0.0 | 125.0 | 2.09 | -9.87 | -14.39 | 35.02 | 15.54 | 16.15 | 29.59 | 16.36 | 15.05 | 2.21 | -1.34 | 3.76 | 0.43 | -4.44 | -6.52 | -31.65 | -126.93 | 12.59 |
| 22Q4 (13) | 33.04 | -43.37 | 0.27 | -7.93 | -58.28 | 23.16 | -0.52 | 99.11 | -144.44 | -0.63 | -43.18 | -53.66 | 25.11 | -52.92 | 10.96 | 3.99 | 37.11 | 20.54 | 0.01 | -50.0 | -66.67 | 2.32 | 48.5 | 10.42 | 30.31 | -10.27 | 11.89 | 25.43 | -20.13 | 11.88 | 2.24 | 1.82 | 0.45 | 0.45 | -2.17 | -11.76 | 117.50 | -30.52 | -9.18 |
| 22Q3 (12) | 58.34 | 260.57 | 12.84 | -5.01 | -4.38 | -7.51 | -58.67 | -65288.89 | -7.83 | -0.44 | 85.53 | 36.23 | 53.33 | 368.63 | 13.37 | 2.91 | 8.18 | 20.75 | 0.02 | 300.0 | 300.0 | 1.56 | -2.22 | 0.59 | 33.78 | 8.69 | 29.52 | 31.84 | 29.54 | 40.02 | 2.2 | 1.85 | 3.77 | 0.46 | 0.0 | -46.51 | 169.10 | 184.27 | -15.87 |
| 22Q2 (11) | 16.18 | 257.85 | 38.77 | -4.8 | -3.0 | 48.05 | 0.09 | -96.55 | 112.16 | -3.04 | -540.58 | -137.5 | 11.38 | 176.32 | 370.25 | 2.69 | -31.73 | 18.5 | -0.01 | 75.0 | -200.0 | 1.60 | -34.58 | 0.09 | 31.08 | 3.08 | 41.47 | 24.58 | -4.43 | 37.32 | 2.16 | 1.41 | 9.64 | 0.46 | 0.0 | -40.26 | 59.49 | 264.3 | 5.3 |
| 22Q1 (10) | -10.25 | -131.11 | -198.27 | -4.66 | 54.84 | -17.68 | 2.61 | 123.08 | 257.23 | 0.69 | 268.29 | 16.95 | -14.91 | -165.89 | -330.45 | 3.94 | 19.03 | 66.95 | -0.04 | -233.33 | 0 | 2.44 | 16.26 | 36.3 | 30.15 | 11.3 | 31.83 | 25.72 | 13.15 | 34.45 | 2.13 | -4.48 | 8.12 | 0.46 | -9.8 | -16.36 | -36.21 | -127.99 | -175.15 |
| 21Q4 (9) | 32.95 | -36.27 | 378.92 | -10.32 | -121.46 | -285.61 | 1.17 | 102.15 | 175.48 | -0.41 | 40.58 | 83.27 | 22.63 | -51.89 | 81.91 | 3.31 | 37.34 | 294.71 | 0.03 | 400.0 | 0 | 2.10 | 35.28 | 258.04 | 27.09 | 3.87 | 18.97 | 22.73 | -0.04 | 33.39 | 2.23 | 5.19 | 15.54 | 0.51 | -40.7 | 34.21 | 129.37 | -35.64 | 263.85 |
| 21Q3 (8) | 51.7 | 343.4 | -20.67 | -4.66 | 49.57 | 47.34 | -54.41 | -7252.7 | 1.22 | -0.69 | 46.09 | -134.85 | 47.04 | 1843.8 | -16.48 | 2.41 | 6.17 | 4.33 | -0.01 | -200.0 | 0 | 1.55 | -2.71 | -12.2 | 26.08 | 18.71 | 15.19 | 22.74 | 27.04 | 17.16 | 2.12 | 7.61 | 0.47 | 0.86 | 11.69 | 100.0 | 201.01 | 255.82 | -32.3 |
| 21Q2 (7) | 11.66 | 11.79 | 3.37 | -9.24 | -133.33 | -469.6 | -0.74 | 55.42 | -34.55 | -1.28 | -316.95 | -175.29 | 2.42 | -62.6 | -82.44 | 2.27 | -3.81 | -34.39 | 0.01 | 0 | 0 | 1.60 | -10.91 | -35.28 | 21.97 | -3.94 | -22.67 | 17.9 | -6.43 | -22.44 | 1.97 | 0.0 | 14.53 | 0.77 | 40.0 | 67.39 | 56.49 | 17.26 | 26.51 |
| 21Q1 (6) | 10.43 | 51.6 | 509.02 | -3.96 | -171.22 | 45.75 | -1.66 | -7.1 | -5633.33 | 0.59 | 124.08 | 20.41 | 6.47 | -47.99 | 165.69 | 2.36 | 238.82 | 10.8 | 0 | 0 | 0 | 1.79 | 234.79 | -5.1 | 22.87 | 0.44 | 38.27 | 19.13 | 12.27 | 47.72 | 1.97 | 2.07 | -9.22 | 0.55 | 44.74 | 14.58 | 48.18 | 35.49 | 394.72 |
| 20Q4 (5) | 6.88 | -89.44 | -36.18 | 5.56 | 162.82 | 217.05 | -1.55 | 97.19 | -171.93 | -2.45 | -223.74 | -352.58 | 12.44 | -77.91 | 106.3 | -1.7 | -173.59 | -151.67 | 0 | 0 | 0 | -1.33 | -175.15 | -154.53 | 22.77 | 0.57 | -5.52 | 17.04 | -12.21 | 0.24 | 1.93 | -8.53 | 0.52 | 0.38 | -11.63 | 245.45 | 35.56 | -88.02 | -37.23 |
| 20Q3 (4) | 65.17 | 477.75 | 0.0 | -8.85 | -454.0 | 0.0 | -55.08 | -9914.55 | 0.0 | 1.98 | 16.47 | 0.0 | 56.32 | 308.71 | 0.0 | 2.31 | -33.24 | 0.0 | 0 | 0 | 0.0 | 1.77 | -28.28 | 0.0 | 22.64 | -20.31 | 0.0 | 19.41 | -15.9 | 0.0 | 2.11 | 22.67 | 0.0 | 0.43 | -6.52 | 0.0 | 296.90 | 564.87 | 0.0 |
| 20Q2 (3) | 11.28 | 542.35 | 0.0 | 2.5 | 134.25 | 0.0 | -0.55 | -1933.33 | 0.0 | 1.7 | 246.94 | 0.0 | 13.78 | 239.9 | 0.0 | 3.46 | 62.44 | 0.0 | 0 | 0 | 0.0 | 2.47 | 30.62 | 0.0 | 28.41 | 71.77 | 0.0 | 23.08 | 78.22 | 0.0 | 1.72 | -20.74 | 0.0 | 0.46 | -4.17 | 0.0 | 44.66 | 373.19 | 0.0 |
| 20Q1 (2) | -2.55 | -123.65 | 0.0 | -7.3 | -53.68 | 0.0 | 0.03 | 105.26 | 0.0 | 0.49 | -49.48 | 0.0 | -9.85 | -263.35 | 0.0 | 2.13 | -35.26 | 0.0 | 0 | 0 | 0.0 | 1.89 | -22.54 | 0.0 | 16.54 | -31.37 | 0.0 | 12.95 | -23.82 | 0.0 | 2.17 | 13.02 | 0.0 | 0.48 | 336.36 | 0.0 | -16.35 | -128.86 | 0.0 |
| 19Q4 (1) | 10.78 | 0.0 | 0.0 | -4.75 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 24.1 | 0.0 | 0.0 | 17.0 | 0.0 | 0.0 | 1.92 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 56.65 | 0.0 | 0.0 |
