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) | 16.85 | -71.01 | -11.1 | 0 | -22.25 | 0 | -0.79 | 0 | 5.75 | -89.35 | 1.34 | 173.47 | 0 | 0 | 1.58 | 311.54 | 6.28 | -68.17 | 5.93 | -59.8 | 7.5 | -1.32 | 0.62 | -1.59 | 119.93 | -52.58 |
| 2022 (9) | 58.12 | 9.74 | -4.15 | 0 | -22.78 | 0 | -0.82 | 0 | 53.97 | -3.35 | 0.49 | 32.43 | 0 | 0 | 0.38 | 29.77 | 19.73 | 96.12 | 14.75 | -3.91 | 7.6 | -2.81 | 0.63 | 0.0 | 252.92 | 13.66 |
| 2021 (8) | 52.96 | 16.34 | 2.88 | -44.62 | -41.1 | 0 | -0.54 | 0 | 55.84 | 10.09 | 0.37 | -40.32 | 0 | 0 | 0.30 | -42.94 | 10.06 | 484.88 | 15.35 | 93.32 | 7.82 | 1.82 | 0.63 | 1.61 | 222.52 | -20.61 |
| 2020 (7) | 45.52 | 22.14 | 5.2 | 0 | -53.39 | 0 | 0.17 | 0 | 50.72 | 39.72 | 0.62 | 16.98 | 0 | 0 | 0.52 | 19.29 | 1.72 | -78.23 | 7.94 | -16.68 | 7.68 | 5.21 | 0.62 | 0.0 | 280.30 | 31.24 |
| 2019 (6) | 37.27 | 1086.94 | -0.97 | 0 | -19.25 | 0 | -0.32 | 0 | 36.3 | 431.48 | 0.53 | -14.52 | 0 | 0 | 0.43 | -16.93 | 7.9 | -25.4 | 9.53 | -23.94 | 7.3 | 112.83 | 0.62 | 0.0 | 213.58 | 1027.77 |
| 2018 (5) | 3.14 | -74.37 | 3.69 | 0 | -9.46 | 0 | 1.9 | 102.13 | 6.83 | 88.15 | 0.62 | -66.12 | 0 | 0 | 0.52 | -68.6 | 10.59 | -1.76 | 12.53 | -2.19 | 3.43 | -2.56 | 0.62 | 0.0 | 18.94 | -73.8 |
| 2017 (4) | 12.25 | -20.66 | -8.62 | 0 | -7.86 | 0 | 0.94 | 308.7 | 3.63 | -87.77 | 1.83 | 200.0 | 0 | 0 | 1.67 | 229.24 | 10.78 | -28.8 | 12.81 | -20.39 | 3.52 | -5.63 | 0.62 | 0.0 | 72.27 | -4.32 |
| 2016 (3) | 15.44 | -58.19 | 14.24 | 74.72 | -21.18 | 0 | 0.23 | -65.15 | 29.68 | -34.16 | 0.61 | 3.39 | 0 | 0 | 0.51 | 38.1 | 15.14 | -38.23 | 16.09 | -28.11 | 3.73 | 4.48 | 0.62 | 0.0 | 75.54 | -45.65 |
| 2015 (2) | 36.93 | 0 | 8.15 | 0 | -28.79 | 0 | 0.66 | -71.91 | 45.08 | 0 | 0.59 | -47.32 | 0.03 | 0 | 0.37 | -36.48 | 24.51 | -0.57 | 22.38 | -6.71 | 3.57 | 1.13 | 0.62 | -1.59 | 138.99 | 0 |
| 2014 (1) | -12.03 | 0 | -1.15 | 0 | 13.11 | 0 | 2.35 | 0 | -13.18 | 0 | 1.12 | -57.74 | 0 | 0 | 0.58 | -62.48 | 24.65 | 22.03 | 23.99 | 45.13 | 3.53 | -4.08 | 0.63 | -8.7 | -42.74 | 0 |
| 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) | 0.66 | 43.48 | -92.37 | -0.32 | 31.91 | -132.0 | -8.3 | -171.24 | 3.38 | 0.04 | 133.33 | 116.0 | 0.34 | 3500.0 | -96.48 | 0.23 | -17.86 | -11.54 | -1.55 | -278.05 | -616.67 | 1.17 | -8.56 | -11.81 | 0.62 | 150.0 | -24.39 | 1.09 | 245.33 | 26.74 | 1.89 | 0.0 | 1.07 | 0.15 | 0.0 | -6.25 | 21.09 | -40.87 | -92.95 |
| 24Q2 (19) | 0.46 | 475.0 | -91.7 | -0.47 | -141.23 | 91.33 | -3.06 | -117.02 | 42.26 | -0.12 | -148.0 | 7.69 | -0.01 | -100.82 | -108.33 | 0.28 | -58.82 | 16.67 | -0.41 | -46.43 | -78.26 | 1.28 | -67.8 | 14.69 | -1.24 | -170.86 | -191.18 | -0.75 | -159.06 | -155.15 | 1.89 | 0.53 | 0.53 | 0.15 | 0.0 | -6.25 | 35.66 | 1370.93 | -78.12 |
| 24Q1 (18) | 0.08 | -95.38 | -91.4 | 1.14 | 175.5 | 122.01 | -1.41 | 40.76 | 76.38 | 0.25 | 175.76 | 457.14 | 1.22 | 454.55 | 128.71 | 0.68 | -2.86 | 385.71 | -0.28 | 0 | -300.0 | 3.98 | 26.15 | 515.39 | 1.75 | -27.39 | 3.55 | 1.27 | -38.65 | -22.56 | 1.88 | 0.0 | 0.0 | 0.15 | -6.25 | -6.25 | 2.42 | -94.24 | -90.41 |
| 23Q4 (17) | 1.73 | -80.0 | -94.39 | -1.51 | -251.0 | 11.7 | -2.38 | 72.29 | -7833.33 | -0.33 | -32.0 | 10.81 | 0.22 | -97.72 | -99.25 | 0.7 | 169.23 | 233.33 | 0 | -100.0 | 0 | 3.16 | 137.43 | 254.22 | 2.41 | 193.9 | 0.42 | 2.07 | 140.7 | -50.48 | 1.88 | 0.53 | -1.05 | 0.16 | 0.0 | 0.0 | 42.09 | -85.94 | -91.49 |
| 23Q3 (16) | 8.65 | 56.14 | 116.25 | 1.0 | 118.45 | 203.03 | -8.59 | -62.08 | 34.38 | -0.25 | -92.31 | -212.5 | 9.65 | 7941.67 | 122.86 | 0.26 | 8.33 | 333.33 | 0.3 | 230.43 | 0 | 1.33 | 18.91 | 355.93 | 0.82 | -39.71 | -64.04 | 0.86 | -36.76 | -53.01 | 1.87 | -0.53 | -1.06 | 0.16 | 0.0 | 0.0 | 299.31 | 83.69 | 190.33 |
| 23Q2 (15) | 5.54 | 495.7 | 2618.18 | -5.42 | -4.63 | -1494.12 | -5.3 | 11.22 | 2.57 | -0.13 | -85.71 | 69.05 | 0.12 | 102.82 | 121.43 | 0.24 | 71.43 | 140.0 | -0.23 | -228.57 | 0 | 1.12 | 72.79 | 305.55 | 1.36 | -19.53 | -81.5 | 1.36 | -17.07 | -69.09 | 1.88 | 0.0 | -1.05 | 0.16 | 0.0 | 0.0 | 162.94 | 544.76 | 4884.55 |
| 23Q1 (14) | 0.93 | -96.99 | -96.04 | -5.18 | -202.92 | -113.17 | -5.97 | -19800.0 | -41.47 | -0.07 | 81.08 | -240.0 | -4.25 | -114.58 | -120.18 | 0.14 | -33.33 | 27.27 | -0.07 | 0 | 0 | 0.65 | -27.39 | 177.89 | 1.69 | -29.58 | -78.02 | 1.64 | -60.77 | -62.3 | 1.88 | -1.05 | -1.57 | 0.16 | 0.0 | 0.0 | 25.27 | -94.89 | -93.09 |
| 22Q4 (13) | 30.85 | 671.25 | 38.96 | -1.71 | -618.18 | 37.59 | -0.03 | 99.77 | -101.27 | -0.37 | -362.5 | 26.0 | 29.14 | 572.98 | 49.74 | 0.21 | 250.0 | 250.0 | 0 | 0 | 0 | 0.89 | 205.6 | 518.48 | 2.4 | 5.26 | -31.62 | 4.18 | 128.42 | 13.9 | 1.9 | 0.53 | -2.56 | 0.16 | 0.0 | 0.0 | 494.39 | 379.56 | 28.72 |
| 22Q3 (12) | 4.0 | 1918.18 | -69.04 | 0.33 | 197.06 | -89.62 | -13.09 | -140.62 | -526.38 | -0.08 | 80.95 | -119.05 | 4.33 | 873.21 | -73.11 | 0.06 | -40.0 | -33.33 | 0 | 0 | 0 | 0.29 | 5.77 | -21.09 | 2.28 | -68.98 | 13.43 | 1.83 | -58.41 | 142.66 | 1.89 | -0.53 | -3.08 | 0.16 | 0.0 | 0.0 | 103.09 | 3127.18 | 0 |
| 22Q2 (11) | -0.22 | -100.94 | 15.38 | -0.34 | 86.01 | -115.53 | -5.44 | -28.91 | 72.26 | -0.42 | -940.0 | -82.61 | -0.56 | -102.66 | -129.02 | 0.1 | -9.09 | 25.0 | 0 | 0 | 0 | 0.28 | 18.4 | -7.73 | 7.35 | -4.42 | 216.81 | 4.4 | 1.15 | -42.48 | 1.9 | -0.52 | -2.56 | 0.16 | 0.0 | 0.0 | -3.41 | -100.93 | -27.84 |
| 22Q1 (10) | 23.49 | 5.81 | 29.78 | -2.43 | 11.31 | -1034.62 | -4.22 | -278.06 | 84.34 | 0.05 | 110.0 | 121.74 | 21.06 | 8.22 | 14.71 | 0.11 | 83.33 | -21.43 | 0 | 0 | 0 | 0.23 | 61.6 | -46.26 | 7.69 | 119.09 | 247.96 | 4.35 | 18.53 | -47.72 | 1.91 | -2.05 | -3.54 | 0.16 | 0.0 | 0.0 | 365.89 | -4.74 | 111.45 |
| 21Q4 (9) | 22.2 | 71.83 | 64.44 | -2.74 | -186.16 | -314.06 | 2.37 | -22.8 | 128.62 | -0.5 | -219.05 | -204.17 | 19.46 | 20.87 | 31.66 | 0.06 | -33.33 | 106.82 | 0 | 0 | 0 | 0.14 | -61.01 | 106.94 | 3.51 | 74.63 | 4.46 | 3.67 | 185.55 | -19.69 | 1.95 | 0.0 | -3.94 | 0.16 | 0.0 | 0.0 | 384.08 | 0 | 92.33 |
| 21Q3 (8) | 12.92 | 5069.23 | -46.43 | 3.18 | 45.21 | 95.09 | 3.07 | 115.66 | 120.25 | 0.42 | 282.61 | 950.0 | 16.1 | 734.2 | -37.48 | 0.09 | 12.5 | -18.18 | 0 | 0 | 0 | 0.37 | 23.68 | -2.19 | 2.01 | -13.36 | 1057.14 | -4.29 | -156.08 | -286.52 | 1.95 | 0.0 | -3.94 | 0.16 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.26 | -101.44 | -106.65 | 2.19 | 742.31 | 163.48 | -19.61 | 27.21 | -166.44 | -0.23 | 0.0 | 0 | 1.93 | -89.49 | 319.57 | 0.08 | -42.86 | -93.65 | 0 | 0 | 0 | 0.30 | -31.04 | -94.83 | 2.32 | 4.98 | 229.61 | 7.65 | -8.05 | 512.0 | 1.95 | -1.52 | 6.56 | 0.16 | 0.0 | 0.0 | -2.66 | -101.54 | -102.21 |
| 21Q1 (6) | 18.1 | 34.07 | 353.63 | 0.26 | -79.69 | -95.47 | -26.94 | -225.36 | -19.26 | -0.23 | -147.92 | 32.35 | 18.36 | 24.22 | 88.69 | 0.14 | 115.91 | 0.0 | 0 | 0 | 0 | 0.43 | 120.87 | -18.56 | 2.21 | -34.23 | 513.89 | 8.32 | 82.06 | 4722.22 | 1.98 | -2.46 | 10.0 | 0.16 | 0.0 | 6.67 | 173.04 | -13.35 | -23.24 |
| 20Q4 (5) | 13.5 | -44.03 | 2.82 | 1.28 | -21.47 | 120.69 | -8.28 | 45.38 | 23.12 | 0.48 | 1100.0 | -14.29 | 14.78 | -42.6 | 7.8 | -0.88 | -900.0 | -1200.0 | 0 | 0 | 0 | -2.08 | -649.43 | -986.75 | 3.36 | 1700.0 | 336.36 | 4.57 | 98.7 | 236.03 | 2.03 | 0.0 | 11.54 | 0.16 | 0.0 | 6.67 | 199.70 | -62.82 | -49.35 |
| 20Q3 (4) | 24.12 | 516.88 | 0.0 | 1.63 | 147.25 | 0.0 | -15.16 | -105.98 | 0.0 | 0.04 | 0 | 0.0 | 25.75 | 5497.83 | 0.0 | 0.11 | -91.27 | 0.0 | 0 | 0 | 0.0 | 0.38 | -93.46 | 0.0 | -0.21 | 88.27 | 0.0 | 2.3 | 84.0 | 0.0 | 2.03 | 10.93 | 0.0 | 0.16 | 0.0 | 0.0 | 537.19 | 345.14 | 0.0 |
| 20Q2 (3) | 3.91 | -2.01 | 0.0 | -3.45 | -160.1 | 0.0 | -7.36 | 67.42 | 0.0 | 0 | 100.0 | 0.0 | 0.46 | -95.27 | 0.0 | 1.26 | 800.0 | 0.0 | 0 | 0 | 0.0 | 5.78 | 986.61 | 0.0 | -1.79 | -597.22 | 0.0 | 1.25 | 794.44 | 0.0 | 1.83 | 1.67 | 0.0 | 0.16 | 6.67 | 0.0 | 120.68 | -46.47 | 0.0 |
| 20Q1 (2) | 3.99 | -69.61 | 0.0 | 5.74 | 889.66 | 0.0 | -22.59 | -109.75 | 0.0 | -0.34 | -160.71 | 0.0 | 9.73 | -29.03 | 0.0 | 0.14 | 75.0 | 0.0 | 0 | 0 | 0.0 | 0.53 | 127.26 | 0.0 | 0.36 | -53.25 | 0.0 | -0.18 | -113.24 | 0.0 | 1.8 | -1.1 | 0.0 | 0.15 | 0.0 | 0.0 | 225.42 | -42.83 | 0.0 |
| 19Q4 (1) | 13.13 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | -10.77 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 13.71 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 394.29 | 0.0 | 0.0 |
