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) | 37.84 | 27.02 | -17.3 | 0 | -18.67 | 0 | 3.65 | -69.86 | 20.54 | 1367.14 | 26.45 | -18.19 | 0 | 0 | 12.57 | -17.26 | 40.37 | 20.54 | 35.31 | -14.55 | 5.76 | -6.19 | 1.09 | -1.8 | 89.75 | 46.33 |
| 2022 (9) | 29.79 | -22.36 | -28.39 | 0 | -6.0 | 0 | 12.11 | 0 | 1.4 | -95.37 | 32.33 | 171.45 | 0 | 0 | 15.19 | 178.12 | 33.49 | 3.24 | 41.32 | 45.03 | 6.14 | 26.6 | 1.11 | 0.0 | 61.33 | -44.93 |
| 2021 (8) | 38.37 | 35.2 | -8.1 | 0 | -29.55 | 0 | -8.6 | 0 | 30.27 | -28.41 | 11.91 | 104.64 | 0 | 0 | 5.46 | 77.19 | 32.44 | 39.59 | 28.49 | 15.2 | 4.85 | -1.82 | 1.11 | 7.77 | 111.38 | 20.48 |
| 2020 (7) | 28.38 | 264.31 | 13.9 | 140.9 | -54.31 | 0 | -4.19 | 0 | 42.28 | 211.8 | 5.82 | 24.89 | 0 | 0 | 3.08 | 25.73 | 23.24 | 538.46 | 24.73 | 124.41 | 4.94 | -16.41 | 1.03 | -4.63 | 92.44 | 113.72 |
| 2019 (6) | 7.79 | 0 | 5.77 | 0 | 0.21 | -94.68 | -0.65 | 0 | 13.56 | 0 | 4.66 | -44.79 | 0 | 0 | 2.45 | -45.83 | 3.64 | -19.11 | 11.02 | 113.98 | 5.91 | 3.68 | 1.08 | 1.89 | 43.25 | 0 |
| 2018 (5) | -0.39 | 0 | -4.13 | 0 | 3.95 | 0 | 0.76 | 0 | -4.52 | 0 | 8.44 | 10.91 | 0.08 | -99.11 | 4.53 | -2.36 | 4.5 | 14900.0 | 5.15 | -81.68 | 5.7 | -16.3 | 1.06 | 307.69 | -3.27 | 0 |
| 2017 (4) | 8.74 | 0 | 25.68 | 361.04 | -48.81 | 0 | -4.4 | 0 | 34.42 | 0 | 7.61 | 19.28 | 9.0 | 99.12 | 4.64 | 88.93 | 0.03 | 0 | 28.11 | 0 | 6.81 | -68.88 | 0.26 | -63.89 | 24.84 | 0 |
| 2016 (3) | -46.26 | 0 | 5.57 | 0 | 22.92 | 222.36 | -2.39 | 0 | -40.69 | 0 | 6.38 | -89.27 | 4.52 | 0 | 2.45 | -88.09 | -46.95 | 0 | -46.9 | 0 | 21.88 | 16.63 | 0.72 | 4.35 | 0.00 | 0 |
| 2015 (2) | 17.95 | -3.23 | -45.37 | 0 | 7.11 | -89.62 | 0.16 | 0 | -27.42 | 0 | 59.45 | -35.99 | -1.56 | 0 | 20.61 | -22.16 | -20.08 | 0 | 0.19 | -97.65 | 18.76 | -5.63 | 0.69 | -11.54 | 91.40 | 41.6 |
| 2014 (1) | 18.55 | -36.84 | -65.19 | 0 | 68.5 | 16.2 | -7.34 | 0 | -46.64 | 0 | 92.87 | 38.88 | 12.29 | 0 | 26.48 | 25.24 | 8.89 | 313.49 | 8.08 | -13.21 | 19.88 | -28.97 | 0.78 | 4.0 | 64.54 | -16.38 |
| 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) | 12.1 | 174.38 | -34.06 | -7.48 | -368.1 | -35.75 | -14.12 | -394.17 | -4.52 | 0.26 | 188.89 | -74.0 | 4.62 | -35.83 | -64.02 | 8.02 | -41.72 | 27.91 | 0 | 0 | 0 | 14.94 | -40.24 | 22.36 | 10.67 | -7.78 | 8.0 | 8.6 | -56.03 | 15.28 | 1.65 | 10.74 | 14.58 | 0.27 | 0.0 | -3.57 | 115.02 | 456.06 | -42.46 |
| 24Q2 (19) | 4.41 | -52.78 | -16.64 | 2.79 | 168.72 | 156.48 | 4.8 | 288.98 | 350.0 | 0.09 | -96.56 | -98.76 | 7.2 | 36.36 | 1957.14 | 13.76 | 117.72 | 118.41 | 0 | 0 | 0 | 25.00 | 103.68 | 105.83 | 11.57 | 4.71 | 16.87 | 19.56 | 136.8 | 159.07 | 1.49 | 2.05 | -0.67 | 0.27 | 0.0 | 0.0 | 20.68 | -77.88 | -63.56 |
| 24Q1 (18) | 9.34 | -34.55 | 15666.67 | -4.06 | 51.32 | -374.32 | -2.54 | -195.35 | -6.72 | 2.62 | 835.71 | 158.88 | 5.28 | -10.96 | 271.83 | 6.32 | -36.42 | 60.0 | 0 | 0 | 0 | 12.27 | -29.76 | 56.3 | 11.05 | -3.41 | 20.9 | 8.26 | -30.12 | -2.48 | 1.46 | 0.0 | 8.15 | 0.27 | 0.0 | -3.57 | 93.49 | -11.22 | 15838.07 |
| 23Q4 (17) | 14.27 | -22.23 | 19.61 | -8.34 | -51.36 | 49.91 | -0.86 | 93.63 | -114.6 | 0.28 | -72.0 | -93.91 | 5.93 | -53.82 | 225.64 | 9.94 | 58.53 | -44.41 | 0 | 0 | 0 | 17.48 | 43.12 | -43.61 | 11.44 | 15.79 | 19.17 | 11.82 | 58.45 | 74.85 | 1.46 | 1.39 | -35.96 | 0.27 | -3.57 | -3.57 | 105.31 | -47.31 | -17.73 |
| 23Q3 (16) | 18.35 | 246.88 | 98.81 | -5.51 | -11.54 | -8.68 | -13.51 | -603.65 | -93.0 | 1.0 | -86.17 | 576.19 | 12.84 | 3568.57 | 208.65 | 6.27 | -0.48 | 11.96 | 0 | 0 | 0 | 12.21 | 0.53 | 17.81 | 9.88 | -0.2 | 10.64 | 7.46 | -1.19 | 11.34 | 1.44 | -4.0 | 7.46 | 0.28 | 3.7 | 0.0 | 199.89 | 252.17 | 80.18 |
| 23Q2 (15) | 5.29 | 8916.67 | 24.47 | -4.94 | -433.78 | 80.02 | -1.92 | 19.33 | -108.9 | 7.23 | 262.47 | 184.65 | 0.35 | -75.35 | 101.71 | 6.3 | 59.49 | 63.64 | 0 | 0 | 0 | 12.15 | 54.67 | 65.72 | 9.9 | 8.32 | 19.13 | 7.55 | -10.86 | 7.4 | 1.5 | 11.11 | 17.19 | 0.27 | -3.57 | -3.57 | 56.76 | 9654.54 | 14.72 |
| 23Q1 (14) | -0.06 | -100.5 | -101.37 | 1.48 | 108.89 | -91.81 | -2.38 | -140.41 | 91.01 | -4.45 | -196.74 | -186.07 | 1.42 | 130.08 | -93.67 | 3.95 | -77.91 | -21.0 | 0 | 0 | 0 | 7.85 | -74.66 | -23.78 | 9.14 | -4.79 | 37.24 | 8.47 | 25.3 | -59.36 | 1.35 | -40.79 | 8.87 | 0.28 | 0.0 | 0.0 | -0.59 | -100.46 | -103.03 |
| 22Q4 (13) | 11.93 | 29.25 | -10.03 | -16.65 | -228.4 | -188.56 | 5.89 | 184.14 | 193.64 | 4.6 | 2290.48 | 205.99 | -4.72 | -213.46 | -163.02 | 17.88 | 219.29 | 260.48 | 0 | 0 | 0 | 30.99 | 198.98 | 271.54 | 9.6 | 7.5 | 1.37 | 6.76 | 0.9 | -14.1 | 2.28 | 70.15 | 93.22 | 0.28 | 0.0 | 0.0 | 128.00 | 15.38 | -9.93 |
| 22Q3 (12) | 9.23 | 117.18 | -32.18 | -5.07 | 79.5 | -222.76 | -7.0 | -132.44 | 61.52 | -0.21 | -108.27 | -136.84 | 4.16 | 120.31 | -76.55 | 5.6 | 45.45 | 258.97 | 0 | 0 | 0 | 10.36 | 41.42 | 250.6 | 8.93 | 7.46 | 8.11 | 6.7 | -4.69 | -12.07 | 1.34 | 4.69 | 13.56 | 0.28 | 0.0 | 0.0 | 110.94 | 124.22 | -25.99 |
| 22Q2 (11) | 4.25 | -2.97 | 0.24 | -24.73 | -236.86 | -366.6 | 21.58 | 181.53 | 862.54 | 2.54 | -50.87 | 226.37 | -20.48 | -191.22 | -1832.08 | 3.85 | -23.0 | -17.91 | 0 | 0 | 0 | 7.33 | -28.86 | -14.28 | 8.31 | 24.77 | 13.37 | 7.03 | -66.27 | -8.7 | 1.28 | 3.23 | 2.4 | 0.28 | 0.0 | 0.0 | 49.48 | 152.58 | 7.7 |
| 22Q1 (10) | 4.38 | -66.97 | -39.59 | 18.07 | 413.17 | 1671.3 | -26.47 | -320.83 | -1081.7 | 5.17 | 219.12 | 282.69 | 22.45 | 199.73 | 268.03 | 5.0 | 0.81 | 614.29 | 0 | 0 | 0 | 10.30 | 23.53 | 649.61 | 6.66 | -29.67 | -9.76 | 20.84 | 164.8 | 293.21 | 1.24 | 5.08 | 0.81 | 0.28 | 0.0 | 0.0 | 19.59 | -86.22 | -81.6 |
| 21Q4 (9) | 13.26 | -2.57 | 176.83 | -5.77 | -239.71 | -384.24 | -6.29 | 65.42 | 35.49 | -4.34 | -861.4 | -103.76 | 7.49 | -57.78 | 9.82 | 4.96 | 217.95 | 144.33 | 0 | 0 | 100.0 | 8.34 | 182.13 | 133.12 | 9.47 | 14.65 | 25.26 | 7.87 | 3.28 | 9.31 | 1.18 | 0.0 | -13.87 | 0.28 | 0.0 | 12.0 | 142.12 | -5.18 | 161.69 |
| 21Q3 (8) | 13.61 | 220.99 | 105.28 | 4.13 | 177.92 | -2.36 | -18.19 | -542.76 | 38.92 | 0.57 | 128.36 | -31.33 | 17.74 | 1773.58 | 63.35 | 1.56 | -66.74 | 27.87 | 0 | 0 | -100.0 | 2.96 | -65.43 | 14.06 | 8.26 | 12.69 | 27.47 | 7.62 | -1.04 | 5.69 | 1.18 | -5.6 | 0.85 | 0.28 | 0.0 | 3.7 | 149.89 | 226.29 | 95.56 |
| 21Q2 (7) | 4.24 | -41.52 | -48.23 | -5.3 | -360.87 | -157.42 | -2.83 | -26.34 | -487.67 | -2.01 | 28.98 | 33.88 | -1.06 | -117.38 | -106.08 | 4.69 | 570.0 | 404.3 | 0 | 0 | 100.0 | 8.55 | 522.12 | 319.35 | 7.33 | -0.68 | 16.91 | 7.7 | 45.28 | 0.79 | 1.25 | 1.63 | 3.31 | 0.28 | 0.0 | 7.69 | 45.94 | -56.85 | -48.9 |
| 21Q1 (6) | 7.25 | 51.36 | -17.33 | -1.15 | -156.65 | 28.12 | -2.24 | 77.03 | 85.56 | -2.83 | -32.86 | -1986.67 | 6.1 | -10.56 | -14.92 | 0.7 | -65.52 | -57.06 | 0 | 100.0 | -100.0 | 1.37 | -61.58 | -66.82 | 7.38 | -2.38 | 151.88 | 5.3 | -26.39 | 97.76 | 1.23 | -10.22 | 2.5 | 0.28 | 12.0 | 7.69 | 106.46 | 96.03 | -49.74 |
| 20Q4 (5) | 4.79 | -27.75 | -13.85 | 2.03 | -52.01 | 167.22 | -9.75 | 67.26 | -295.0 | -2.13 | -356.63 | -248.95 | 6.82 | -37.2 | 168.5 | 2.03 | 66.39 | 350.62 | -0.01 | -110.0 | 0 | 3.58 | 38.04 | 328.44 | 7.56 | 16.67 | 641.18 | 7.2 | -0.14 | 34.33 | 1.37 | 17.09 | 21.24 | 0.25 | -7.41 | 0.0 | 54.31 | -29.15 | -34.17 |
| 20Q3 (4) | 6.63 | -19.05 | 0.0 | 4.23 | -54.17 | 0.0 | -29.78 | -4179.45 | 0.0 | 0.83 | 127.3 | 0.0 | 10.86 | -37.66 | 0.0 | 1.22 | 31.18 | 0.0 | 0.1 | 200.0 | 0.0 | 2.59 | 27.11 | 0.0 | 6.48 | 3.35 | 0.0 | 7.21 | -5.63 | 0.0 | 1.17 | -3.31 | 0.0 | 0.27 | 3.85 | 0.0 | 76.65 | -14.74 | 0.0 |
| 20Q2 (3) | 8.19 | -6.61 | 0.0 | 9.23 | 676.88 | 0.0 | 0.73 | 104.71 | 0.0 | -3.04 | -2126.67 | 0.0 | 17.42 | 142.96 | 0.0 | 0.93 | -42.94 | 0.0 | -0.1 | -1100.0 | 0.0 | 2.04 | -50.78 | 0.0 | 6.27 | 113.99 | 0.0 | 7.64 | 185.07 | 0.0 | 1.21 | 0.83 | 0.0 | 0.26 | 0.0 | 0.0 | 89.90 | -57.56 | 0.0 |
| 20Q1 (2) | 8.77 | 57.73 | 0.0 | -1.6 | 47.02 | 0.0 | -15.51 | -410.2 | 0.0 | 0.15 | -89.51 | 0.0 | 7.17 | 182.28 | 0.0 | 1.63 | 301.23 | 0.0 | 0.01 | 0 | 0.0 | 4.14 | 364.49 | 0.0 | 2.93 | 187.25 | 0.0 | 2.68 | -50.0 | 0.0 | 1.2 | 6.19 | 0.0 | 0.26 | 4.0 | 0.0 | 211.84 | 156.79 | 0.0 |
| 19Q4 (1) | 5.56 | 0.0 | 0.0 | -3.02 | 0.0 | 0.0 | 5.0 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.57 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 82.49 | 0.0 | 0.0 |
