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) | 84.94 | -4.91 | -182.81 | 0 | -7.85 | 0 | 3.15 | -40.23 | -97.87 | 0 | 23.4 | -50.44 | 0 | 0 | 7.13 | -46.67 | 17.95 | -12.91 | 19.85 | 20.23 | 49.57 | -8.47 | 1.56 | -0.64 | 119.67 | -3.23 |
| 2022 (9) | 89.33 | -21.51 | -35.93 | 0 | 0.95 | 0 | 5.27 | 0 | 53.4 | 160.74 | 47.22 | -53.74 | 0 | 0 | 13.38 | -44.81 | 20.61 | -75.46 | 16.51 | -79.19 | 54.16 | 19.4 | 1.57 | 52.43 | 123.66 | 36.59 |
| 2021 (8) | 113.81 | -5.9 | -93.33 | 0 | -21.94 | 0 | -9.08 | 0 | 20.48 | 0 | 102.08 | 81.8 | 0 | 0 | 24.24 | 53.69 | 84.0 | 6.14 | 79.32 | 19.6 | 45.36 | 32.55 | 1.03 | 60.94 | 90.53 | -24.26 |
| 2020 (7) | 120.94 | -7.83 | -132.08 | 0 | 49.1 | 0 | -5.27 | 0 | -11.14 | 0 | 56.15 | -32.1 | 0 | 0 | 15.77 | -42.53 | 79.14 | 2.86 | 66.32 | -0.26 | 34.22 | 28.5 | 0.64 | 137.04 | 119.53 | -14.92 |
| 2019 (6) | 131.21 | -20.1 | -114.57 | 0 | -32.33 | 0 | 0.72 | -52.32 | 16.64 | -80.33 | 82.7 | 35.64 | 0 | 0 | 27.44 | 114.96 | 76.94 | -69.47 | 66.49 | -66.26 | 26.63 | 73.6 | 0.27 | -10.0 | 140.50 | 81.96 |
| 2018 (5) | 164.22 | 571.93 | -79.64 | 0 | -15.09 | 0 | 1.51 | 0 | 84.58 | 969.28 | 60.97 | 194.4 | -1.34 | 0 | 12.77 | 33.44 | 252.01 | 665.29 | 197.05 | 655.27 | 15.34 | 43.5 | 0.3 | 130.77 | 77.21 | 16.61 |
| 2017 (4) | 24.44 | -11.8 | -16.53 | 0 | -1.1 | 0 | -0.65 | 0 | 7.91 | 21.51 | 20.71 | 49.21 | 0 | 0 | 9.57 | 27.47 | 32.93 | 43.24 | 26.09 | 21.24 | 10.69 | 8.31 | 0.13 | 30.0 | 66.22 | -24.75 |
| 2016 (3) | 27.71 | 39.18 | -21.2 | 0 | 1.1 | 0 | -0.04 | 0 | 6.51 | -68.14 | 13.88 | 80.73 | 0 | 0 | 7.51 | 56.67 | 22.99 | 121.27 | 21.52 | 78.44 | 9.87 | -5.64 | 0.1 | -9.09 | 88.00 | 0.02 |
| 2015 (2) | 19.91 | 313.93 | 0.52 | 0 | -12.89 | 0 | 0.95 | -89.97 | 20.43 | 0 | 7.68 | 25.9 | 0.69 | -33.65 | 4.79 | 13.76 | 10.39 | 150.36 | 12.06 | 118.87 | 10.46 | -22.0 | 0.11 | 0.0 | 87.98 | 248.08 |
| 2014 (1) | 4.81 | 108.23 | -15.44 | 0 | -0.5 | 0 | 9.47 | 0 | -10.63 | 0 | 6.1 | 53.65 | 1.04 | 1980.0 | 4.21 | 38.51 | 4.15 | 0 | 5.51 | 0 | 13.41 | -23.33 | 0.11 | 10.0 | 25.28 | 37.32 |
| 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) | 11.62 | -32.09 | -35.73 | -53.78 | -44.26 | -235.92 | 13.16 | 53.38 | 227.77 | 3.74 | 61.21 | 329.45 | -42.16 | -109.02 | -2136.71 | 3.29 | 72.25 | -26.89 | 0 | 0 | 0 | 3.52 | 63.78 | -32.06 | 8.45 | 43.46 | 38.75 | 4.45 | -55.5 | -58.02 | 12.14 | 0.91 | 0.58 | 0.37 | 5.71 | -5.13 | 68.51 | -10.38 | -12.61 |
| 24Q2 (19) | 17.11 | 46.36 | -24.22 | -37.28 | -275.52 | -4.4 | 8.58 | 73.68 | -43.03 | 2.32 | 147.44 | 213.73 | -20.17 | -161.25 | -53.62 | 1.91 | -62.7 | -67.85 | 0 | 0 | 0 | 2.15 | -65.8 | -70.26 | 5.89 | 45.43 | 57.07 | 10.0 | 62.07 | 18.76 | 12.03 | -3.45 | -2.43 | 0.35 | -7.89 | -10.26 | 76.45 | 24.32 | -28.42 |
| 24Q1 (18) | 11.69 | -42.81 | -50.96 | 21.24 | 162.62 | 121.86 | 4.94 | 157.78 | 221.67 | -4.89 | -160.44 | -285.04 | 32.93 | 344.29 | 144.91 | 5.12 | -4.83 | -32.54 | 0 | 0 | 0 | 6.28 | -5.91 | -35.24 | 4.05 | -42.23 | 268.18 | 6.17 | 419.69 | 123.55 | 12.46 | 0.0 | -1.97 | 0.38 | -2.56 | -2.56 | 61.49 | -67.15 | -59.09 |
| 23Q4 (17) | 20.44 | 13.05 | -16.91 | -33.92 | -111.87 | -121.12 | -8.55 | 16.99 | -1142.68 | 8.09 | 596.32 | 135.17 | -13.48 | -751.21 | -245.57 | 5.38 | 19.56 | -39.07 | 0 | 0 | 0 | 6.68 | 28.92 | -43.27 | 7.01 | 15.11 | 1474.51 | -1.93 | -118.21 | 60.21 | 12.46 | 3.23 | -11.25 | 0.39 | 0.0 | -40.0 | 187.18 | 138.74 | -25.13 |
| 23Q3 (16) | 18.08 | -19.93 | -30.83 | -16.01 | 55.17 | -666.03 | -10.3 | -168.39 | -219.35 | -1.63 | 20.1 | -208.67 | 2.07 | 115.77 | -91.39 | 4.5 | -24.24 | -47.74 | 0 | 0 | 0 | 5.18 | -28.31 | -50.52 | 6.09 | 62.4 | 391.13 | 10.6 | 25.89 | 108.25 | 12.07 | -2.11 | -10.92 | 0.39 | 0.0 | 14.71 | 78.40 | -26.6 | -43.07 |
| 23Q2 (15) | 22.58 | -5.29 | 22.78 | -35.71 | 63.25 | -270.82 | 15.06 | 470.94 | 2996.15 | -2.04 | -60.63 | -192.73 | -13.13 | 82.09 | -249.89 | 5.94 | -21.74 | -65.47 | 0 | 0 | 0 | 7.22 | -25.53 | -58.63 | 3.75 | 240.91 | -64.05 | 8.42 | 205.07 | 10.79 | 12.33 | -2.99 | -7.43 | 0.39 | 0.0 | 30.0 | 106.81 | -28.94 | 23.25 |
| 23Q1 (14) | 23.84 | -3.09 | 18.02 | -97.17 | -533.44 | -996.73 | -4.06 | -595.12 | 49.19 | -1.27 | -136.92 | 32.09 | -73.33 | -891.9 | -746.65 | 7.59 | -14.04 | -39.67 | 0 | 0 | 0 | 9.70 | -17.58 | -25.09 | 1.1 | 315.69 | -88.36 | 2.76 | 156.91 | -68.13 | 12.71 | -9.47 | -4.0 | 0.39 | -40.0 | 39.29 | 150.32 | -39.87 | 65.05 |
| 22Q4 (13) | 24.6 | -5.89 | 14.42 | -15.34 | -633.97 | -137.46 | 0.82 | -90.5 | 105.17 | 3.44 | 129.33 | 8700.0 | 9.26 | -61.5 | -38.43 | 8.83 | 2.56 | -64.89 | 0 | 0 | 0 | 11.77 | 12.45 | -57.83 | -0.51 | -141.13 | -106.3 | -4.85 | -195.28 | -151.21 | 14.04 | 3.62 | 8.42 | 0.65 | 91.18 | 140.74 | 250.00 | 81.52 | 163.84 |
| 22Q3 (12) | 26.14 | 42.14 | -19.69 | -2.09 | 78.3 | 91.17 | 8.63 | 1759.62 | 348.7 | 1.5 | -31.82 | 131.65 | 24.05 | 174.54 | 170.53 | 8.61 | -49.94 | -73.88 | 0 | 0 | 0 | 10.47 | -40.06 | -65.28 | 1.24 | -88.11 | -95.05 | 5.09 | -33.03 | -80.98 | 13.55 | 1.73 | 19.59 | 0.34 | 13.33 | 36.0 | 137.72 | 58.92 | 62.22 |
| 22Q2 (11) | 18.39 | -8.96 | -36.32 | -9.63 | -8.69 | 49.79 | -0.52 | 93.49 | 73.87 | 2.2 | 217.65 | 418.84 | 8.76 | -22.75 | -9.69 | 17.2 | 36.72 | -24.26 | 0 | 0 | 0 | 17.46 | 34.85 | -10.38 | 10.43 | 10.37 | -64.7 | 7.6 | -12.24 | -67.49 | 13.32 | 0.6 | 22.76 | 0.3 | 7.14 | 20.0 | 86.66 | -4.84 | 3.47 |
| 22Q1 (10) | 20.2 | -6.05 | -34.56 | -8.86 | -37.15 | 79.87 | -7.99 | 49.65 | -1168.25 | -1.87 | -4575.0 | 48.2 | 11.34 | -24.6 | 186.24 | 12.58 | -49.98 | -40.83 | 0 | 0 | 0 | 12.95 | -53.61 | -36.02 | 9.45 | 16.67 | -55.57 | 8.66 | -8.55 | -56.04 | 13.24 | 2.24 | 29.42 | 0.28 | 3.7 | 7.69 | 91.07 | -3.89 | -10.93 |
| 21Q4 (9) | 21.5 | -33.95 | -39.81 | -6.46 | 72.7 | 75.86 | -15.87 | -357.35 | -204.41 | -0.04 | 99.16 | -120.0 | 15.04 | 69.18 | 67.86 | 25.15 | -23.7 | 3.8 | 0 | 0 | -100.0 | 27.91 | -7.4 | 16.49 | 8.1 | -67.69 | -60.26 | 9.47 | -64.61 | -43.23 | 12.95 | 14.3 | 33.51 | 0.27 | 8.0 | 8.0 | 94.76 | 11.61 | -29.36 |
| 21Q3 (8) | 32.55 | 12.71 | 20.96 | -23.66 | -23.36 | -64.42 | -3.47 | -74.37 | 84.21 | -4.74 | -586.96 | -170.86 | 8.89 | -8.35 | -28.99 | 32.96 | 45.13 | 143.97 | 0 | 0 | 100.0 | 30.14 | 54.72 | 130.38 | 25.07 | -15.16 | -4.57 | 26.76 | 14.46 | 12.53 | 11.33 | 4.42 | 26.88 | 0.25 | 0.0 | -24.24 | 84.90 | 1.36 | 4.24 |
| 21Q2 (7) | 28.88 | -6.45 | -32.96 | -19.18 | 56.43 | 67.93 | -1.99 | -215.87 | -104.62 | -0.69 | 80.89 | 77.38 | 9.7 | 173.76 | 158.01 | 22.71 | 6.82 | 198.42 | 0 | 0 | 0 | 19.48 | -3.73 | 124.75 | 29.55 | 38.93 | 31.74 | 23.38 | 18.68 | 20.95 | 10.85 | 6.06 | 34.28 | 0.25 | -3.85 | 525.0 | 83.76 | -18.09 | -46.63 |
| 21Q1 (6) | 30.87 | -13.58 | 102.69 | -44.02 | -64.5 | -41.41 | -0.63 | -104.14 | -104.92 | -3.61 | -1905.0 | -438.81 | -13.15 | -246.76 | 17.3 | 21.26 | -12.26 | 97.03 | 0 | -100.0 | 0 | 20.24 | -15.54 | 19.69 | 21.27 | 4.37 | 111.43 | 19.7 | 18.11 | 201.22 | 10.23 | 5.46 | 36.22 | 0.26 | 4.0 | 766.67 | 102.25 | -23.77 | -5.47 |
| 20Q4 (5) | 35.72 | 32.74 | 84.79 | -26.76 | -85.96 | 32.51 | 15.2 | 169.15 | 1.6 | 0.2 | 111.43 | -62.26 | 8.96 | -28.43 | 144.09 | 24.23 | 79.35 | -5.79 | 1.57 | 200.0 | 0 | 23.96 | 83.13 | -37.48 | 20.38 | -22.42 | 68.29 | 16.68 | -29.86 | 45.93 | 9.7 | 8.62 | 33.43 | 0.25 | -24.24 | 733.33 | 134.13 | 64.69 | 29.97 |
| 20Q3 (4) | 26.91 | -37.53 | 0.0 | -14.39 | 75.94 | 0.0 | -21.98 | -151.02 | 0.0 | -1.75 | 42.62 | 0.0 | 12.52 | 174.88 | 0.0 | 13.51 | 77.53 | 0.0 | -1.57 | 0 | 0.0 | 13.08 | 50.93 | 0.0 | 26.27 | 17.12 | 0.0 | 23.78 | 23.02 | 0.0 | 8.93 | 10.52 | 0.0 | 0.33 | 725.0 | 0.0 | 81.45 | -48.1 | 0.0 |
| 20Q2 (3) | 43.08 | 182.86 | 0.0 | -59.8 | -92.1 | 0.0 | 43.08 | 236.56 | 0.0 | -3.05 | -355.22 | 0.0 | -16.72 | -5.16 | 0.0 | 7.61 | -29.47 | 0.0 | 0 | 0 | 0.0 | 8.67 | -48.73 | 0.0 | 22.43 | 122.96 | 0.0 | 19.33 | 195.57 | 0.0 | 8.08 | 7.59 | 0.0 | 0.04 | 33.33 | 0.0 | 156.94 | 45.09 | 0.0 |
| 20Q1 (2) | 15.23 | -21.21 | 0.0 | -31.13 | 21.49 | 0.0 | 12.8 | -14.44 | 0.0 | -0.67 | -226.42 | 0.0 | -15.9 | 21.75 | 0.0 | 10.79 | -58.05 | 0.0 | 0 | 0 | 0.0 | 16.91 | -55.89 | 0.0 | 10.06 | -16.93 | 0.0 | 6.54 | -42.78 | 0.0 | 7.51 | 3.3 | 0.0 | 0.03 | 0.0 | 0.0 | 108.17 | 4.81 | 0.0 |
| 19Q4 (1) | 19.33 | 0.0 | 0.0 | -39.65 | 0.0 | 0.0 | 14.96 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | -20.32 | 0.0 | 0.0 | 25.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 38.33 | 0.0 | 0.0 | 12.11 | 0.0 | 0.0 | 11.43 | 0.0 | 0.0 | 7.27 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 103.20 | 0.0 | 0.0 |
