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) | 142.6 | -25.07 | -72.73 | 0 | -74.95 | 0 | -4.41 | 0 | 69.87 | -22.88 | 77.26 | -25.65 | -0.02 | 0 | 23.39 | -17.2 | 73.64 | -19.65 | 58.4 | -14.58 | 91.05 | -0.8 | 0.29 | -32.56 | 95.23 | -19.64 |
| 2022 (9) | 190.3 | 38.67 | -99.7 | 0 | -48.49 | 0 | 10.61 | 652.48 | 90.6 | 4298.06 | 103.92 | -25.57 | -0.77 | 0 | 28.25 | -31.69 | 91.65 | 38.72 | 68.37 | 32.12 | 91.78 | 0.16 | 0.43 | -14.0 | 118.51 | 24.25 |
| 2021 (8) | 137.23 | 10.64 | -135.17 | 0 | 4.27 | 70.8 | 1.41 | 271.05 | 2.06 | -86.74 | 139.63 | 27.69 | 0 | 0 | 41.36 | 9.54 | 66.07 | 42.06 | 51.75 | 42.29 | 91.63 | 9.66 | 0.5 | -3.85 | 95.38 | -7.37 |
| 2020 (7) | 124.03 | 14.49 | -108.5 | 0 | 2.5 | -87.59 | 0.38 | 0 | 15.53 | 0 | 109.35 | -5.91 | 0 | 0 | 37.76 | -17.02 | 46.51 | 14.98 | 36.37 | 19.56 | 83.56 | 19.85 | 0.52 | -40.91 | 102.97 | -3.98 |
| 2019 (6) | 108.33 | 28.54 | -113.78 | 0 | 20.14 | 0 | -0.96 | 0 | -5.45 | 0 | 116.22 | 33.88 | 0 | 0 | 45.51 | 9.11 | 40.45 | 48.71 | 30.42 | 69.47 | 69.72 | 4.28 | 0.88 | 120.0 | 107.24 | 8.42 |
| 2018 (5) | 84.28 | -7.13 | -88.03 | 0 | -2.02 | 0 | 1.64 | 0 | -3.75 | 0 | 86.81 | 65.35 | 0.02 | 0.0 | 41.71 | 56.39 | 27.2 | -21.55 | 17.95 | -19.65 | 66.86 | 5.82 | 0.4 | 53.85 | 98.91 | -6.51 |
| 2017 (4) | 90.75 | 8.67 | -52.03 | 0 | -40.82 | 0 | -0.75 | 0 | 38.72 | 0 | 52.5 | -43.01 | 0.02 | 100.0 | 26.67 | -41.87 | 34.67 | -6.35 | 22.34 | -25.06 | 63.18 | 13.76 | 0.26 | 36.84 | 105.79 | 8.37 |
| 2016 (3) | 83.51 | 0.8 | -88.97 | 0 | -1.33 | 0 | -1.69 | 0 | -5.46 | 0 | 92.12 | 29.07 | 0.01 | -97.37 | 45.87 | 10.09 | 37.02 | 36.96 | 29.81 | 30.63 | 55.54 | 8.6 | 0.19 | 72.73 | 97.63 | -12.72 |
| 2015 (2) | 82.85 | 20.06 | -77.52 | 0 | -16.3 | 0 | -0.46 | 0 | 5.33 | 0 | 71.37 | -15.32 | 0.38 | 123.53 | 41.67 | -19.53 | 27.03 | -7.81 | 22.82 | -10.82 | 51.14 | 15.7 | 0.11 | 22.22 | 111.85 | 13.26 |
| 2014 (1) | 69.01 | 6.79 | -82.82 | 0 | -0.35 | 0 | 1.12 | 0 | -13.81 | 0 | 84.28 | 69.2 | 0.17 | 466.67 | 51.78 | 52.74 | 29.32 | 28.26 | 25.59 | 40.91 | 44.2 | -4.86 | 0.09 | 28.57 | 98.76 | -1.14 |
| 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) | 43.35 | 8.4 | 4.96 | -34.19 | -10.65 | -74.53 | -1.17 | 94.43 | 89.89 | 14.72 | -6.95 | 206.67 | 9.16 | 0.77 | -57.81 | 37.77 | 18.51 | 92.41 | 0 | 0 | 100.0 | 53.66 | -27.5 | 134.92 | 17.68 | 54.95 | -13.67 | 24.78 | 30.22 | 61.01 | 15.52 | -16.83 | -32.02 | 0.02 | 0.0 | -75.0 | 107.51 | 1.39 | -0.29 |
| 24Q2 (19) | 39.99 | -4.08 | 48.22 | -30.9 | -38.94 | -39.95 | -21.01 | -4219.61 | 30.41 | 15.82 | 133.33 | 1500.0 | 9.09 | -53.26 | 85.51 | 31.87 | 42.53 | 34.81 | 0 | 0 | 0 | 74.01 | 171.92 | 155.7 | 11.41 | -35.13 | -34.43 | 19.03 | 39.11 | 23.33 | 18.66 | -19.26 | -17.36 | 0.02 | -50.0 | -75.0 | 106.05 | -6.32 | 49.71 |
| 24Q1 (18) | 41.69 | 15.39 | 9.16 | -22.24 | -94.07 | -13.47 | 0.51 | 105.03 | 102.21 | 6.78 | 201.19 | 594.89 | 19.45 | -21.16 | 4.63 | 22.36 | 55.93 | 13.79 | 0 | 0 | 0 | 27.22 | 61.34 | 7.54 | 17.59 | -9.28 | 7.52 | 13.68 | -12.76 | 14.96 | 23.11 | 0.7 | 1.85 | 0.04 | 0.0 | -55.56 | 113.20 | 21.15 | 2.79 |
| 23Q4 (17) | 36.13 | -12.52 | -20.94 | -11.46 | 41.5 | 33.33 | -10.13 | 12.45 | 62.27 | -6.7 | -239.58 | -19.64 | 24.67 | 13.63 | -13.47 | 14.34 | -26.95 | -23.27 | 0 | 100.0 | 0 | 16.87 | -26.14 | -20.12 | 19.39 | -5.32 | -4.34 | 15.68 | 1.88 | 4.26 | 22.95 | 0.53 | 1.06 | 0.04 | -50.0 | -60.0 | 93.43 | -13.36 | -22.62 |
| 23Q3 (16) | 41.3 | 53.08 | -19.85 | -19.59 | 11.28 | 11.32 | -11.57 | 61.68 | -260.44 | 4.8 | 524.78 | -51.22 | 21.71 | 343.06 | -26.26 | 19.63 | -16.96 | -13.41 | -0.02 | 0 | 97.4 | 22.84 | -21.09 | -9.12 | 20.48 | 17.7 | -4.12 | 15.39 | -0.26 | 2.81 | 22.83 | 1.11 | -1.08 | 0.08 | 0.0 | -20.0 | 107.83 | 52.24 | -20.17 |
| 23Q2 (15) | 26.98 | -29.35 | -42.63 | -22.08 | -12.65 | 7.38 | -30.19 | -30.86 | -144.65 | -1.13 | 17.52 | -165.32 | 4.9 | -73.64 | -78.87 | 23.64 | 20.31 | -5.93 | 0 | 0 | 0 | 28.95 | 14.37 | 14.35 | 17.4 | 6.36 | -35.7 | 15.43 | 29.66 | -23.39 | 22.58 | -0.48 | -2.59 | 0.08 | -11.11 | -27.27 | 70.83 | -35.68 | -34.59 |
| 23Q1 (14) | 38.19 | -16.43 | -17.05 | -19.6 | -14.02 | 46.42 | -23.07 | 14.08 | -278.82 | -1.37 | 75.54 | -129.59 | 18.59 | -34.79 | 96.51 | 19.65 | 5.14 | -47.49 | 0 | 0 | 0 | 25.31 | 19.84 | -39.24 | 16.36 | -19.29 | -28.75 | 11.9 | -20.88 | -34.69 | 22.69 | -0.09 | -0.57 | 0.09 | -10.0 | -25.0 | 110.12 | -8.79 | -1.55 |
| 22Q4 (13) | 45.7 | -11.31 | -7.58 | -17.19 | 22.18 | 34.14 | -26.85 | -736.45 | -20.4 | -5.6 | -156.91 | -521.05 | 28.51 | -3.16 | 22.1 | 18.69 | -17.56 | -28.45 | 0 | 100.0 | 0 | 21.12 | -15.97 | -22.92 | 20.27 | -5.1 | -4.84 | 15.04 | 0.47 | -8.4 | 22.71 | -1.6 | -8.98 | 0.1 | 0.0 | -9.09 | 120.74 | -10.61 | 1.28 |
| 22Q3 (12) | 51.53 | 9.57 | 112.85 | -22.09 | 7.34 | 14.51 | -3.21 | 73.99 | 82.98 | 9.84 | 468.79 | 981.32 | 29.44 | 26.95 | 1906.13 | 22.67 | -9.79 | -15.09 | -0.77 | 0 | 0 | 25.13 | -0.71 | -15.31 | 21.36 | -21.06 | 4.4 | 14.97 | -25.67 | -1.64 | 23.08 | -0.43 | 0.74 | 0.1 | -9.09 | -16.67 | 135.07 | 24.73 | 113.4 |
| 22Q2 (11) | 47.03 | 2.15 | 45.83 | -23.84 | 34.83 | 41.28 | -12.34 | -102.63 | -131.29 | 1.73 | -62.63 | 267.96 | 23.19 | 145.14 | 377.72 | 25.13 | -32.84 | -38.98 | 0 | 0 | 0 | 25.31 | -39.23 | -53.3 | 27.06 | 17.86 | 155.04 | 20.14 | 10.54 | 132.83 | 23.18 | 1.58 | 4.84 | 0.11 | -8.33 | -15.38 | 108.29 | -3.19 | 3.72 |
| 22Q1 (10) | 46.04 | -6.9 | 47.0 | -36.58 | -40.15 | 14.19 | -6.09 | 72.69 | -201.67 | 4.63 | 248.12 | 2215.0 | 9.46 | -59.49 | 183.64 | 37.42 | 43.26 | -17.99 | 0 | 0 | 0 | 41.65 | 52.03 | -30.34 | 22.96 | 7.79 | 67.71 | 18.22 | 10.96 | 58.99 | 22.82 | -8.54 | 5.36 | 0.12 | 9.09 | -7.69 | 111.86 | -6.17 | 18.75 |
| 21Q4 (9) | 49.45 | 104.25 | 26.05 | -26.1 | -1.01 | 11.91 | -22.3 | -18.24 | -95.61 | 1.33 | 46.15 | 654.17 | 23.35 | 1532.52 | 143.23 | 26.12 | -2.17 | -15.03 | 0 | 0 | 0 | 27.40 | -7.68 | -38.17 | 21.3 | 4.11 | 201.7 | 16.42 | 7.88 | 136.94 | 24.95 | 8.9 | 18.7 | 0.11 | -8.33 | -15.38 | 119.21 | 88.35 | -14.67 |
| 21Q3 (8) | 24.21 | -24.93 | -16.63 | -25.84 | 36.35 | -3.61 | -18.86 | -147.82 | -223.19 | 0.91 | 188.35 | 160.0 | -1.63 | 80.48 | -139.76 | 26.7 | -35.16 | 6.54 | 0 | 0 | 0 | 29.68 | -45.25 | -12.81 | 20.46 | 92.84 | 79.63 | 15.22 | 75.95 | 58.21 | 22.91 | 3.62 | 6.26 | 0.12 | -7.69 | 0.0 | 63.29 | -39.38 | -31.78 |
| 21Q2 (7) | 32.25 | 2.97 | 16.81 | -40.6 | 4.76 | -36.88 | 39.44 | 558.43 | 1498.58 | -1.03 | -615.0 | 42.13 | -8.35 | 26.17 | -307.32 | 41.18 | -9.75 | 40.21 | 0 | 0 | 0 | 54.21 | -9.35 | 41.36 | 10.61 | -22.5 | -30.97 | 8.65 | -24.52 | -20.42 | 22.11 | 2.08 | 6.86 | 0.13 | 0.0 | 0.0 | 104.40 | 10.84 | 19.83 |
| 21Q1 (6) | 31.32 | -20.16 | 11.3 | -42.63 | -43.87 | -75.65 | 5.99 | 152.54 | 321.83 | 0.2 | 183.33 | -90.29 | -11.31 | -217.81 | -392.25 | 45.63 | 48.44 | 88.71 | 0 | 0 | 0 | 59.80 | 34.94 | 73.13 | 13.69 | 93.91 | 7.97 | 11.46 | 65.37 | 28.19 | 21.66 | 3.04 | 6.75 | 0.13 | 0.0 | -7.14 | 94.20 | -32.58 | -1.69 |
| 20Q4 (5) | 39.23 | 35.09 | 12.79 | -29.63 | -18.81 | -34.62 | -11.4 | -174.46 | -78.12 | -0.24 | -168.57 | 55.56 | 9.6 | 134.15 | -24.82 | 30.74 | 22.67 | 29.76 | 0 | 0 | 0 | 44.31 | 30.2 | 33.69 | 7.06 | -38.02 | -49.35 | 6.93 | -27.96 | -31.52 | 21.02 | -2.5 | 14.8 | 0.13 | 8.33 | -27.78 | 139.71 | 50.58 | 14.92 |
| 20Q3 (4) | 29.04 | 5.18 | 0.0 | -24.94 | 15.91 | 0.0 | 15.31 | 642.91 | 0.0 | 0.35 | 119.66 | 0.0 | 4.1 | 300.0 | 0.0 | 25.06 | -14.67 | 0.0 | 0 | 0 | 0.0 | 34.04 | -11.24 | 0.0 | 11.39 | -25.89 | 0.0 | 9.62 | -11.5 | 0.0 | 21.56 | 4.2 | 0.0 | 0.12 | -7.69 | 0.0 | 92.78 | 6.49 | 0.0 |
| 20Q2 (3) | 27.61 | -1.88 | 0.0 | -29.66 | -22.21 | 0.0 | -2.82 | -298.59 | 0.0 | -1.78 | -186.41 | 0.0 | -2.05 | -152.97 | 0.0 | 29.37 | 21.46 | 0.0 | 0 | 0 | 0.0 | 38.35 | 11.03 | 0.0 | 15.37 | 21.21 | 0.0 | 10.87 | 21.59 | 0.0 | 20.69 | 1.97 | 0.0 | 0.13 | -7.14 | 0.0 | 87.13 | -9.07 | 0.0 |
| 20Q1 (2) | 28.14 | -19.09 | 0.0 | -24.27 | -10.27 | 0.0 | 1.42 | 122.19 | 0.0 | 2.06 | 481.48 | 0.0 | 3.87 | -69.69 | 0.0 | 24.18 | 2.07 | 0.0 | 0 | 0 | 0.0 | 34.54 | 4.2 | 0.0 | 12.68 | -9.04 | 0.0 | 8.94 | -11.66 | 0.0 | 20.29 | 10.81 | 0.0 | 0.14 | -22.22 | 0.0 | 95.81 | -21.19 | 0.0 |
| 19Q4 (1) | 34.78 | 0.0 | 0.0 | -22.01 | 0.0 | 0.0 | -6.4 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 12.77 | 0.0 | 0.0 | 23.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.15 | 0.0 | 0.0 | 13.94 | 0.0 | 0.0 | 10.12 | 0.0 | 0.0 | 18.31 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 121.57 | 0.0 | 0.0 |
