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) | 42.08 | 449.35 | -22.73 | 0 | -19.84 | 0 | 5.88 | 0 | 19.35 | -4.11 | 7.01 | 314.79 | -12.52 | 0 | 5.81 | 348.19 | 24.34 | -12.57 | 21.44 | -0.37 | 1.64 | -1.8 | 1.99 | 24.38 | 167.85 | 443.21 |
| 2022 (9) | 7.66 | -85.45 | 12.52 | 60.72 | -36.11 | 0 | -5.24 | 0 | 20.18 | -66.6 | 1.69 | 10.46 | -0.02 | 0 | 1.30 | 55.37 | 27.84 | -50.86 | 21.52 | -57.82 | 1.67 | 30.47 | 1.6 | 24.03 | 30.90 | -68.54 |
| 2021 (8) | 52.63 | 59.2 | 7.79 | 0 | -38.17 | 0 | 2.16 | -55.74 | 60.42 | 160.54 | 1.53 | 2.0 | 0.02 | 0 | 0.83 | -15.96 | 56.65 | 34.34 | 51.02 | 57.18 | 1.28 | 29.29 | 1.29 | 38.71 | 98.21 | 2.13 |
| 2020 (7) | 33.06 | 100.12 | -9.87 | 0 | -17.9 | 0 | 4.88 | 1425.0 | 23.19 | 155.4 | 1.5 | 194.12 | -0.22 | 0 | 0.99 | 84.81 | 42.17 | 102.64 | 32.46 | 30.0 | 0.99 | 28.57 | 0.93 | 97.87 | 96.16 | 52.56 |
| 2019 (6) | 16.52 | -4.95 | -7.44 | 0 | -14.81 | 0 | 0.32 | -86.78 | 9.08 | -62.34 | 0.51 | -78.84 | -5.24 | 0 | 0.54 | -80.71 | 20.81 | 20.29 | 24.97 | 60.06 | 0.77 | 67.39 | 0.47 | -6.0 | 63.03 | -39.94 |
| 2018 (5) | 17.38 | 18.8 | 6.73 | 0 | -23.2 | 0 | 2.42 | -30.86 | 24.11 | 270.35 | 2.41 | 412.77 | 7.84 | 0 | 2.79 | 344.72 | 17.3 | 28.15 | 15.6 | 45.25 | 0.46 | 0.0 | 0.5 | -31.51 | 104.95 | -14.42 |
| 2017 (4) | 14.63 | 50.98 | -8.12 | 0 | -5.11 | 0 | 3.5 | 250.0 | 6.51 | -58.54 | 0.47 | 34.29 | -4.87 | 0 | 0.63 | 17.39 | 13.5 | 79.52 | 10.74 | 64.47 | 0.46 | -23.33 | 0.73 | -17.05 | 122.63 | 1.37 |
| 2016 (3) | 9.69 | 20.22 | 6.01 | 19.01 | -8.14 | 0 | 1.0 | 0 | 15.7 | 19.76 | 0.35 | 45.83 | 6.94 | 12.12 | 0.53 | 46.86 | 7.52 | -11.43 | 6.53 | -20.85 | 0.6 | -24.05 | 0.88 | 25.71 | 120.97 | 46.19 |
| 2015 (2) | 8.06 | -44.57 | 5.05 | 0 | -13.81 | 0 | -2.47 | 0 | 13.11 | 13.02 | 0.24 | -35.14 | 6.19 | 0 | 0.36 | -24.52 | 8.49 | -40.79 | 8.25 | -44.71 | 0.79 | -8.14 | 0.7 | 18.64 | 82.75 | -6.83 |
| 2014 (1) | 14.54 | -12.52 | -2.94 | 0 | -9.95 | 0 | 1.76 | 198.31 | 11.6 | 35.67 | 0.37 | -13.95 | -0.4 | 0 | 0.48 | -12.73 | 14.34 | -13.67 | 14.92 | -3.49 | 0.86 | -26.5 | 0.59 | 28.26 | 88.82 | -8.67 |
| 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) | 0.49 | -95.2 | -95.97 | -1.79 | -119.41 | 36.07 | -0.86 | 88.3 | 90.59 | -1.24 | -184.35 | -148.06 | -1.3 | -106.69 | -113.89 | 4.35 | 275.0 | 825.53 | 12.4 | 0 | 0 | 12.78 | 247.23 | 852.46 | 9.27 | 20.7 | -0.86 | 7.12 | -3.52 | -7.05 | 0.37 | -2.63 | -5.13 | 0.42 | 0.0 | -4.55 | 6.19 | -95.04 | -95.67 |
| 24Q2 (19) | 10.21 | 25.74 | 0.89 | 9.22 | 416.84 | 203.13 | -7.35 | -603.42 | -80.59 | 1.47 | 219.51 | -29.33 | 19.43 | 272.94 | 1546.61 | 1.16 | -63.17 | -79.47 | 0 | 0 | 0 | 3.68 | -63.7 | -80.19 | 7.68 | 18.34 | 36.9 | 7.38 | 8.05 | 49.09 | 0.38 | -2.56 | -11.63 | 0.42 | 5.0 | -28.81 | 124.82 | 17.13 | -26.37 |
| 24Q1 (18) | 8.12 | -45.79 | 68.46 | -2.91 | 65.4 | -12.36 | 1.46 | 124.33 | 328.12 | -1.23 | -248.19 | -19.42 | 5.21 | -20.7 | 133.63 | 3.15 | 494.34 | 775.0 | 0 | 0 | -100.0 | 10.14 | 495.11 | 577.52 | 6.49 | -10.61 | 206.13 | 6.83 | 18.37 | 123.2 | 0.39 | 0.0 | -9.3 | 0.4 | -4.76 | -25.93 | 106.56 | -53.19 | -10.9 |
| 23Q4 (17) | 14.98 | 23.19 | 530.46 | -8.41 | -200.36 | -1136.76 | -6.0 | 34.35 | -304.08 | 0.83 | -67.83 | 115.04 | 6.57 | -29.81 | 257.93 | 0.53 | 12.77 | 12.77 | 0 | 0 | 100.0 | 1.70 | 26.98 | -28.79 | 7.26 | -22.35 | 3721.05 | 5.77 | -24.67 | 1102.08 | 0.39 | 0.0 | -9.3 | 0.42 | -4.55 | -4.55 | 227.66 | 58.95 | 188.32 |
| 23Q3 (16) | 12.16 | 20.16 | 493.17 | -2.8 | 68.68 | -116.7 | -9.14 | -124.57 | 76.77 | 2.58 | 24.04 | 906.25 | 9.36 | 693.22 | -50.27 | 0.47 | -91.68 | 74.07 | 0 | 0 | 100.0 | 1.34 | -92.78 | 40.12 | 9.35 | 66.67 | 75.42 | 7.66 | 54.75 | 46.74 | 0.39 | -9.3 | -9.3 | 0.44 | -25.42 | 10.0 | 143.23 | -15.51 | 322.7 |
| 23Q2 (15) | 10.12 | 109.96 | 622.86 | -8.94 | -245.17 | -208.23 | -4.07 | -535.94 | -1256.67 | 2.08 | 301.94 | -38.82 | 1.18 | -47.09 | -87.78 | 5.65 | 1469.44 | 633.77 | 0 | -100.0 | -100.0 | 18.58 | 1141.21 | 901.12 | 5.61 | 164.62 | -49.91 | 4.95 | 61.76 | -36.86 | 0.43 | 0.0 | 4.88 | 0.59 | 9.26 | 47.5 | 169.51 | 41.73 | 947.36 |
| 23Q1 (14) | 4.82 | 238.51 | -36.33 | -2.59 | -280.88 | 78.11 | -0.64 | -121.77 | -187.67 | -1.03 | 81.34 | 65.67 | 2.23 | 153.61 | 152.35 | 0.36 | -23.4 | 89.47 | 0.03 | 200.0 | 200.0 | 1.50 | -37.45 | 222.93 | 2.12 | 1015.79 | -80.95 | 3.06 | 537.5 | -61.65 | 0.43 | 0.0 | 10.26 | 0.54 | 22.73 | 50.0 | 119.60 | 146.4 | 37.93 |
| 22Q4 (13) | -3.48 | -269.76 | -120.23 | -0.68 | -104.05 | 92.67 | 2.94 | 107.47 | 497.3 | -5.52 | -1625.0 | -181.63 | -4.16 | -122.1 | -152.53 | 0.47 | 74.07 | -43.37 | -0.03 | 90.0 | -250.0 | 2.39 | 149.85 | 20.0 | 0.19 | -96.44 | -98.32 | 0.48 | -90.8 | -96.36 | 0.43 | 0.0 | 10.26 | 0.44 | 10.0 | 25.71 | -257.78 | -860.76 | -308.92 |
| 22Q3 (12) | 2.05 | 46.43 | -79.58 | 16.77 | 103.03 | -28.39 | -39.35 | -13016.67 | -9.85 | -0.32 | -109.41 | -111.19 | 18.82 | 94.82 | -43.75 | 0.27 | -64.94 | -34.15 | -0.3 | -196.77 | -700.0 | 0.96 | -48.39 | 16.22 | 5.33 | -52.41 | -68.12 | 5.22 | -33.42 | -61.67 | 0.43 | 4.88 | 34.38 | 0.4 | 0.0 | 25.0 | 33.88 | 109.36 | -51.87 |
| 22Q2 (11) | 1.4 | -81.51 | -88.53 | 8.26 | 169.82 | -20.5 | -0.3 | -141.1 | 81.82 | 3.4 | 213.33 | 18.06 | 9.66 | 326.76 | -57.26 | 0.77 | 305.26 | 352.94 | 0.31 | 3000.0 | 720.0 | 1.86 | 300.38 | 449.77 | 11.2 | 0.63 | -32.89 | 7.84 | -1.75 | -40.61 | 0.41 | 5.13 | 36.67 | 0.4 | 11.11 | 29.03 | 16.18 | -81.33 | -81.69 |
| 22Q1 (10) | 7.57 | -55.99 | -42.56 | -11.83 | -27.48 | 29.29 | 0.73 | 198.65 | 2333.33 | -3.0 | -53.06 | -84.05 | -4.26 | -153.79 | -20.0 | 0.19 | -77.11 | 46.15 | 0.01 | -50.0 | 0.0 | 0.46 | -76.76 | 48.19 | 11.13 | -1.77 | -6.55 | 7.98 | -39.55 | -27.45 | 0.39 | 0.0 | 50.0 | 0.36 | 2.86 | 16.13 | 86.71 | -29.72 | -23.88 |
| 21Q4 (9) | 17.2 | 71.31 | 25.55 | -9.28 | -139.62 | 19.02 | -0.74 | 97.93 | -572.73 | -1.96 | -168.53 | -354.55 | 7.92 | -76.33 | 253.57 | 0.83 | 102.44 | 97.62 | 0.02 | -60.0 | 109.09 | 1.99 | 141.98 | 120.65 | 11.33 | -32.24 | -16.75 | 13.2 | -3.08 | 10.55 | 0.39 | 21.88 | 50.0 | 0.35 | 9.38 | 20.69 | 123.39 | 75.25 | 12.49 |
| 21Q3 (8) | 10.04 | -17.77 | 1.31 | 23.42 | 125.41 | 4282.14 | -35.82 | -2070.91 | -89.22 | 2.86 | -0.69 | 10.0 | 33.46 | 48.05 | 257.86 | 0.41 | 141.18 | -8.89 | 0.05 | 200.0 | 350.0 | 0.82 | 144.13 | -13.8 | 16.72 | 0.18 | 22.04 | 13.62 | 3.18 | 26.11 | 0.32 | 6.67 | 28.0 | 0.32 | 3.23 | 14.29 | 70.41 | -20.37 | -19.5 |
| 21Q2 (7) | 12.21 | -7.36 | 179.41 | 10.39 | 162.1 | 260.76 | -1.65 | -5600.0 | -2650.0 | 2.88 | 276.69 | 7.06 | 22.6 | 736.62 | 211.72 | 0.17 | 30.77 | -62.22 | -0.05 | -600.0 | -600.0 | 0.34 | 7.92 | -73.45 | 16.69 | 40.13 | 71.71 | 13.2 | 20.0 | 43.79 | 0.3 | 15.38 | 25.0 | 0.31 | 0.0 | 72.22 | 88.41 | -22.39 | 94.23 |
| 21Q1 (6) | 13.18 | -3.8 | 159.96 | -16.73 | -45.99 | -2191.78 | 0.03 | 127.27 | -97.5 | -1.63 | -311.69 | -36.97 | -3.55 | -258.48 | -181.8 | 0.13 | -69.05 | -27.78 | 0.01 | 104.55 | -50.0 | 0.31 | -65.39 | -61.66 | 11.91 | -12.49 | 131.71 | 11.0 | -7.87 | 1937.04 | 0.26 | 0.0 | 8.33 | 0.31 | 6.9 | 72.22 | 113.92 | 3.85 | -78.43 |
| 20Q4 (5) | 13.7 | 38.24 | 40.51 | -11.46 | -1946.43 | -1.15 | -0.11 | 99.42 | 70.27 | 0.77 | -70.38 | 205.48 | 2.24 | -76.04 | 241.77 | 0.42 | -6.67 | 281.82 | -0.22 | -1000.0 | 96.85 | 0.90 | -5.46 | 122.91 | 13.61 | -0.66 | 117.41 | 11.94 | 10.56 | 21.59 | 0.26 | 4.0 | 23.81 | 0.29 | 3.57 | 70.59 | 109.69 | 25.4 | 14.75 |
| 20Q3 (4) | 9.91 | 126.77 | 0.0 | -0.56 | -119.44 | 0.0 | -18.93 | -31450.0 | 0.0 | 2.6 | -3.35 | 0.0 | 9.35 | 28.97 | 0.0 | 0.45 | 0.0 | 0.0 | -0.02 | -300.0 | 0.0 | 0.96 | -24.81 | 0.0 | 13.7 | 40.95 | 0.0 | 10.8 | 17.65 | 0.0 | 0.25 | 4.17 | 0.0 | 0.28 | 55.56 | 0.0 | 87.47 | 92.15 | 0.0 |
| 20Q2 (3) | 4.37 | -13.81 | 0.0 | 2.88 | 494.52 | 0.0 | -0.06 | -105.0 | 0.0 | 2.69 | 326.05 | 0.0 | 7.25 | 67.05 | 0.0 | 0.45 | 150.0 | 0.0 | 0.01 | -50.0 | 0.0 | 1.27 | 55.83 | 0.0 | 9.72 | 89.11 | 0.0 | 9.18 | 1600.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 45.52 | -91.38 | 0.0 |
| 20Q1 (2) | 5.07 | -48.0 | 0.0 | -0.73 | 93.56 | 0.0 | 1.2 | 424.32 | 0.0 | -1.19 | -63.01 | 0.0 | 4.34 | 374.68 | 0.0 | 0.18 | 63.64 | 0.0 | 0.02 | 100.29 | 0.0 | 0.82 | 101.24 | 0.0 | 5.14 | -17.89 | 0.0 | 0.54 | -94.5 | 0.0 | 0.24 | 14.29 | 0.0 | 0.18 | 5.88 | 0.0 | 528.12 | 452.5 | 0.0 |
| 19Q4 (1) | 9.75 | 0.0 | 0.0 | -11.33 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -6.99 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 6.26 | 0.0 | 0.0 | 9.82 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 95.59 | 0.0 | 0.0 |
