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) | 20.64 | -12.54 | -2.94 | 0 | -20.38 | 0 | 2.15 | 35.22 | 17.7 | 55.4 | 21.38 | -35.58 | -0.1 | 0 | 53.58 | -37.47 | 12.36 | 8.8 | 16.63 | -17.47 | 8.67 | 11.01 | 0 | 0 | 81.58 | -3.31 |
| 2022 (9) | 23.6 | 25.73 | -12.21 | 0 | -7.84 | 0 | 1.59 | -19.29 | 11.39 | 0 | 33.19 | -28.76 | -0.07 | 0 | 85.70 | -40.66 | 11.36 | 2.16 | 20.15 | 52.65 | 7.81 | 25.56 | 0.01 | 0.0 | 84.38 | -12.66 |
| 2021 (8) | 18.77 | 111.85 | -30.31 | 0 | 11.64 | 16.98 | 1.97 | 74.34 | -11.54 | 0 | 46.59 | 362.2 | 0.42 | -78.01 | 144.42 | 256.9 | 11.12 | 141.21 | 13.2 | 154.83 | 6.22 | 6.51 | 0.01 | 0.0 | 96.60 | 20.26 |
| 2020 (7) | 8.86 | -36.44 | -19.42 | 0 | 9.95 | 0 | 1.13 | 213.89 | -10.56 | 0 | 10.08 | 52.5 | 1.91 | 0 | 40.47 | 90.64 | 4.61 | -23.68 | 5.18 | -13.81 | 5.84 | -18.44 | 0.01 | 0 | 80.33 | -24.11 |
| 2019 (6) | 13.94 | -7.19 | -7.83 | 0 | -6.75 | 0 | 0.36 | 300.0 | 6.11 | -66.06 | 6.61 | 199.1 | -0.01 | 0 | 21.23 | 223.4 | 6.04 | -15.52 | 6.01 | -37.27 | 7.16 | -6.16 | 0 | 0 | 105.85 | 21.28 |
| 2018 (5) | 15.02 | 29.48 | 2.98 | 0 | -17.16 | 0 | 0.09 | 80.0 | 18.0 | 0 | 2.21 | -93.37 | -0.04 | 0 | 6.56 | -94.45 | 7.15 | 109.06 | 9.58 | 105.58 | 7.63 | 1.06 | 0 | 0 | 87.27 | -8.06 |
| 2017 (4) | 11.6 | 103.15 | -28.57 | 0 | 18.63 | 33.93 | 0.05 | 0 | -16.97 | 0 | 33.32 | 45.5 | 0.06 | 0 | 118.24 | 26.91 | 3.42 | 0 | 4.66 | 0 | 7.55 | 6.64 | 0.01 | 0.0 | 94.93 | 2.74 |
| 2016 (3) | 5.71 | -26.61 | -19.92 | 0 | 13.91 | 0 | -0.07 | 0 | -14.21 | 0 | 22.9 | 74.28 | -0.6 | 0 | 93.17 | 90.16 | -0.63 | 0 | -0.91 | 0 | 7.08 | 9.77 | 0.01 | 0 | 92.39 | -12.24 |
| 2015 (2) | 7.78 | 6.58 | -7.72 | 0 | -0.88 | 0 | -0.3 | 0 | 0.06 | -98.65 | 13.14 | 63.64 | 0.03 | 0 | 48.99 | 76.82 | 1.24 | -47.01 | 0.94 | -69.28 | 6.45 | 8.59 | 0 | 0 | 105.28 | 29.79 |
| 2014 (1) | 7.3 | -26.56 | -2.86 | 0 | -7.67 | 0 | -0.35 | 0 | 4.44 | 179.25 | 8.03 | -35.4 | -1.97 | 0 | 27.71 | -38.18 | 2.34 | 32.2 | 3.06 | -43.54 | 5.94 | 6.26 | 0 | 0 | 81.11 | -10.16 |
| 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) | 7.18 | 127.94 | 90.96 | -6.63 | 7.53 | -1020.83 | 0.6 | -77.86 | 106.15 | 0.06 | 121.43 | 106.38 | 0.55 | 113.68 | -87.72 | 20.55 | 112.95 | 94.97 | 0 | 0 | 0 | 178.23 | 107.97 | 60.48 | 4.28 | 5.68 | 66.54 | 4.0 | 64.61 | -63.8 | 2.45 | 5.6 | 13.43 | -0.01 | -200.0 | -200.0 | 111.49 | 68.47 | 292.0 |
| 24Q2 (19) | 3.15 | -48.19 | -48.19 | -7.17 | -99.17 | -2148.57 | 2.71 | 244.92 | 172.27 | -0.28 | -366.67 | -114.66 | -4.02 | -262.1 | -162.52 | 9.65 | 113.5 | 135.37 | 0 | 0 | 0 | 85.70 | 94.72 | 115.3 | 4.05 | 2.79 | 18.42 | 2.43 | -27.89 | 45.51 | 2.32 | 4.5 | 8.92 | 0.01 | 0.0 | 0.0 | 66.18 | -39.05 | -58.53 |
| 24Q1 (18) | 6.08 | -22.74 | 107.51 | -3.6 | -22.87 | -230.28 | -1.87 | 33.69 | 53.94 | -0.06 | -103.35 | 90.16 | 2.48 | -49.8 | 34.78 | 4.52 | 30.26 | 38.23 | 0 | 0 | 100.0 | 44.01 | 36.47 | 25.84 | 3.94 | 4.23 | 52.71 | 3.37 | 35.34 | 135.66 | 2.22 | -0.89 | 4.72 | 0.01 | 0.0 | 0.0 | 108.57 | -34.61 | 31.92 |
| 23Q4 (17) | 7.87 | 109.31 | -9.02 | -2.93 | -506.94 | 78.92 | -2.82 | 71.08 | -173.44 | 1.79 | 290.43 | -28.97 | 4.94 | 10.27 | 194.1 | 3.47 | -67.08 | -64.19 | 0 | 0 | 0 | 32.25 | -70.96 | -64.06 | 3.78 | 47.08 | 32.63 | 2.49 | -77.47 | -37.44 | 2.24 | 3.7 | 0.9 | 0.01 | 0.0 | 0 | 166.03 | 483.77 | 19.01 |
| 23Q3 (16) | 3.76 | -38.16 | -31.14 | 0.72 | 105.71 | -91.6 | -9.75 | -160.0 | 35.04 | -0.94 | -149.21 | -276.0 | 4.48 | -30.33 | -68.07 | 10.54 | 157.07 | 83.3 | 0 | 0 | 0 | 111.06 | 179.02 | 87.75 | 2.57 | -24.85 | -16.56 | 11.05 | 561.68 | 254.17 | 2.16 | 1.41 | 8.0 | 0.01 | 0.0 | 0 | 28.44 | -82.18 | -73.33 |
| 23Q2 (15) | 6.08 | 107.51 | 20.87 | 0.35 | 132.11 | 159.32 | -3.75 | 7.64 | -39.93 | 1.91 | 413.11 | 1223.53 | 6.43 | 249.46 | 44.82 | 4.1 | 25.38 | -54.29 | 0 | 100.0 | 100.0 | 39.81 | 13.82 | -55.49 | 3.42 | 32.56 | 9.27 | 1.67 | 16.78 | -84.25 | 2.13 | 0.47 | 12.7 | 0.01 | 0.0 | 0 | 159.58 | 93.89 | 296.25 |
| 23Q1 (14) | 2.93 | -66.13 | -38.7 | -1.09 | 92.16 | 88.57 | -4.06 | -205.73 | -167.67 | -0.61 | -124.21 | -258.82 | 1.84 | 135.05 | 138.66 | 3.27 | -66.25 | -62.76 | -0.1 | 0 | 0 | 34.97 | -61.02 | -67.46 | 2.58 | -9.47 | 12.17 | 1.43 | -64.07 | -41.39 | 2.12 | -4.5 | 24.71 | 0.01 | 0 | 0 | 82.30 | -41.01 | -28.72 |
| 22Q4 (13) | 8.65 | 58.42 | 94.38 | -13.9 | -262.19 | -98.01 | 3.84 | 125.58 | 11.95 | 2.52 | 1108.0 | 1000.0 | -5.25 | -137.42 | -104.28 | 9.69 | 68.52 | -7.71 | 0 | 0 | 100.0 | 89.72 | 51.67 | -22.84 | 2.85 | -7.47 | -10.38 | 3.98 | 27.56 | -5.24 | 2.22 | 11.0 | 32.93 | 0 | 0 | 0 | 139.52 | 30.83 | 84.04 |
| 22Q3 (12) | 5.46 | 8.55 | -14.82 | 8.57 | 1552.54 | 281.95 | -15.01 | -460.07 | -137.88 | -0.25 | -47.06 | -115.62 | 14.03 | 215.99 | 725.29 | 5.75 | -35.9 | -29.88 | 0 | 100.0 | -100.0 | 59.16 | -33.85 | -38.03 | 3.08 | -1.6 | -4.94 | 3.12 | -70.57 | -35.27 | 2.0 | 5.82 | 21.95 | 0 | 0 | 0 | 106.64 | 164.8 | 7.47 |
| 22Q2 (11) | 5.03 | 5.23 | -1.95 | -0.59 | 93.82 | 96.22 | -2.68 | -144.67 | -130.98 | -0.17 | 0.0 | -120.24 | 4.44 | 193.28 | 142.41 | 8.97 | 2.16 | -44.73 | -0.07 | 0 | 80.56 | 89.43 | -16.78 | -55.37 | 3.13 | 36.09 | 1.95 | 10.6 | 334.43 | 304.58 | 1.89 | 11.18 | 25.17 | 0 | 0 | 0 | 40.27 | -65.12 | -67.58 |
| 22Q1 (10) | 4.78 | 7.42 | 71.94 | -9.54 | -35.9 | -221.21 | 6.0 | 74.93 | 2.21 | -0.17 | 39.29 | 10.53 | -4.76 | -85.21 | -2405.26 | 8.78 | -16.38 | -24.64 | 0 | 100.0 | -100.0 | 107.47 | -7.58 | -39.58 | 2.3 | -27.67 | 41.1 | 2.44 | -41.9 | 56.41 | 1.7 | 1.8 | 21.43 | 0 | 0 | 0 | 115.46 | 52.3 | 22.93 |
| 21Q4 (9) | 4.45 | -30.58 | 74.51 | -7.02 | -49.04 | -143.75 | 3.43 | 154.36 | 238.87 | -0.28 | -117.5 | -175.68 | -2.57 | -251.18 | -678.79 | 10.5 | 28.05 | 257.14 | -0.08 | -122.22 | -300.0 | 116.28 | 21.81 | 149.56 | 3.18 | -1.85 | 125.53 | 4.2 | -12.86 | 144.19 | 1.67 | 1.83 | 19.29 | 0 | 0 | 0 | 75.81 | -23.6 | -7.25 |
| 21Q3 (8) | 6.41 | 24.95 | 161.63 | -4.71 | 69.81 | 62.14 | -6.31 | -172.95 | -152.85 | 1.6 | 90.48 | 220.0 | 1.7 | 116.24 | 117.02 | 8.2 | -49.48 | 550.79 | 0.36 | 200.0 | -81.05 | 95.46 | -52.36 | 393.21 | 3.24 | 5.54 | 140.0 | 4.82 | 83.97 | 569.44 | 1.64 | 8.61 | 12.33 | 0 | 0 | 0 | 99.23 | -20.12 | -11.71 |
| 21Q2 (7) | 5.13 | 84.53 | 145.45 | -15.6 | -425.25 | -152.84 | 8.65 | 47.36 | 1740.43 | 0.84 | 542.11 | 4300.0 | -10.47 | -5410.53 | -156.62 | 16.23 | 39.31 | 337.47 | -0.36 | -172.0 | -1300.0 | 200.37 | 12.65 | 213.25 | 3.07 | 88.34 | 256.98 | 2.62 | 67.95 | 138.18 | 1.51 | 7.86 | 2.03 | 0 | 0 | 0 | 124.21 | 32.26 | 53.33 |
| 21Q1 (6) | 2.78 | 9.02 | 57.06 | -2.97 | -3.12 | -243.48 | 5.87 | 337.65 | 19466.67 | -0.19 | -151.35 | -170.37 | -0.19 | 42.42 | -104.95 | 11.65 | 296.26 | 436.87 | 0.5 | 2600.0 | 0 | 177.86 | 281.74 | 416.38 | 1.63 | 15.6 | 64.65 | 1.56 | -9.3 | -4.88 | 1.4 | 0.0 | -7.28 | 0 | 0 | 0 | 93.92 | 14.91 | 67.14 |
| 20Q4 (5) | 2.55 | 4.08 | -16.39 | -2.88 | 76.85 | -602.44 | -2.47 | -120.69 | -461.36 | 0.37 | -26.0 | 470.0 | -0.33 | 96.7 | -112.5 | 2.94 | 133.33 | 127.91 | -0.02 | -101.05 | -100.0 | 46.59 | 140.73 | 170.89 | 1.41 | 4.44 | 60.23 | 1.72 | 138.89 | 10.97 | 1.4 | -4.11 | -18.6 | 0 | 0 | 0 | 81.73 | -27.28 | -12.37 |
| 20Q3 (4) | 2.45 | 17.22 | 0.0 | -12.44 | -101.62 | 0.0 | 11.94 | 2440.43 | 0.0 | 0.5 | 2600.0 | 0.0 | -9.99 | -144.85 | 0.0 | 1.26 | -66.04 | 0.0 | 1.9 | 6233.33 | 0.0 | 19.35 | -69.74 | 0.0 | 1.35 | 56.98 | 0.0 | 0.72 | -34.55 | 0.0 | 1.46 | -1.35 | 0.0 | 0 | 0 | 0.0 | 112.39 | 38.73 | 0.0 |
| 20Q2 (3) | 2.09 | 18.08 | 0.0 | -6.17 | -398.07 | 0.0 | 0.47 | 1466.67 | 0.0 | -0.02 | -107.41 | 0.0 | -4.08 | -206.25 | 0.0 | 3.71 | 70.97 | 0.0 | 0.03 | 0 | 0.0 | 63.97 | 85.71 | 0.0 | 0.86 | -13.13 | 0.0 | 1.1 | -32.93 | 0.0 | 1.48 | -1.99 | 0.0 | 0 | 0 | 0.0 | 81.01 | 44.17 | 0.0 |
| 20Q1 (2) | 1.77 | -41.97 | 0.0 | 2.07 | 604.88 | 0.0 | 0.03 | 106.82 | 0.0 | 0.27 | 370.0 | 0.0 | 3.84 | 45.45 | 0.0 | 2.17 | 68.22 | 0.0 | 0 | 100.0 | 0.0 | 34.44 | 100.26 | 0.0 | 0.99 | 12.5 | 0.0 | 1.64 | 5.81 | 0.0 | 1.51 | -12.21 | 0.0 | 0 | 0 | 0.0 | 56.19 | -39.76 | 0.0 |
| 19Q4 (1) | 3.05 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 2.64 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 17.20 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 93.27 | 0.0 | 0.0 |
