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) | 38.72 | 60.53 | -9.73 | 0 | -28.35 | 0 | 12.93 | 175.11 | 28.99 | 68.55 | 11.55 | 95.43 | -0.15 | 0 | 2.95 | 51.16 | 27.91 | 85.2 | 22.26 | 36.82 | 12.51 | 1.21 | 2.29 | 28.65 | 104.48 | 31.73 |
| 2022 (9) | 24.12 | -46.63 | -6.92 | 0 | -17.24 | 0 | 4.7 | -20.34 | 17.2 | -46.25 | 5.91 | -52.61 | -0.1 | 0 | 1.95 | -62.8 | 15.07 | 206.92 | 16.27 | 191.58 | 12.36 | 0.9 | 1.78 | -18.72 | 79.32 | -64.86 |
| 2021 (8) | 45.19 | -6.73 | -13.19 | 0 | -44.74 | 0 | 5.9 | -63.1 | 32.0 | -44.45 | 12.47 | -27.42 | -0.1 | 0 | 5.25 | -35.65 | 4.91 | 172.78 | 5.58 | 40.91 | 12.25 | 12.39 | 2.19 | -35.59 | 225.72 | -14.93 |
| 2020 (7) | 48.45 | 34507.14 | 9.16 | 0 | -18.05 | 0 | 15.99 | 0 | 57.61 | 0 | 17.18 | 31.15 | -0.27 | 0 | 8.16 | 77.87 | 1.8 | -92.64 | 3.96 | -78.87 | 10.9 | 0.09 | 3.4 | 11.84 | 265.33 | 61817.6 |
| 2019 (6) | 0.14 | 0 | -27.99 | 0 | 24.62 | -37.86 | -5.37 | 0 | -27.85 | 0 | 13.1 | 71.24 | -2.06 | 0 | 4.59 | 69.09 | 24.45 | 4.22 | 18.74 | -10.42 | 10.89 | 21.0 | 3.04 | -31.53 | 0.43 | 0 |
| 2018 (5) | -47.86 | 0 | 7.21 | 0 | 39.62 | 204.53 | -25.21 | 0 | -40.65 | 0 | 7.65 | -55.42 | 0 | 0 | 2.71 | -56.44 | 23.46 | -15.31 | 20.92 | 19.68 | 9.0 | 9.49 | 4.44 | -1.77 | -139.29 | 0 |
| 2017 (4) | 10.3 | -77.28 | -38.16 | 0 | 13.01 | 0 | -5.71 | 0 | -27.86 | 0 | 17.16 | -34.75 | 0 | 0 | 6.23 | -35.25 | 27.7 | 1.61 | 17.48 | -16.08 | 8.22 | 25.69 | 4.52 | -43.85 | 34.08 | -73.37 |
| 2016 (3) | 45.34 | 88.52 | -31.64 | 0 | -3.63 | 0 | 7.28 | 106.82 | 13.7 | 0 | 26.3 | 85.08 | 0 | 0 | 9.62 | 82.05 | 27.26 | 26.56 | 20.83 | 2.66 | 6.54 | 11.79 | 8.05 | -9.04 | 128.01 | 86.24 |
| 2015 (2) | 24.05 | 0 | -38.16 | 0 | 2.44 | -96.74 | 3.52 | 0 | -14.11 | 0 | 14.21 | 95.73 | 0 | 0 | 5.29 | 81.5 | 21.54 | 48.14 | 20.29 | 8.39 | 5.85 | -21.16 | 8.85 | -20.77 | 68.73 | 0 |
| 2014 (1) | -57.5 | 0 | -21.65 | 0 | 74.9 | 0 | -14.45 | 0 | -79.15 | 0 | 7.26 | 14.51 | 0 | 0 | 2.91 | 6.07 | 14.54 | 15.03 | 18.72 | 46.71 | 7.42 | 11.75 | 11.17 | -27.75 | -154.11 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | -20.9 | 15.76 | -29.89 | 1.34 | -52.14 | 136.61 | 28.94 | 1612.43 | 106.71 | 4.43 | 397.32 | 49.16 | -19.56 | 11.13 | 0.96 | 1.62 | -11.96 | -51.35 | -0.04 | -300.0 | -33.33 | 1.84 | 5.79 | -47.27 | 6.22 | -19.12 | -26.04 | 5.71 | -28.98 | -24.27 | 3.26 | 0.93 | 4.82 | 0.62 | -10.14 | 5.08 | -217.94 | -5.06 | -52.24 |
| 24Q1 (19) | -24.81 | -122.24 | 39.61 | 2.8 | 167.31 | 201.45 | 1.69 | 101.92 | -92.16 | -1.49 | -146.86 | -134.73 | -22.01 | -120.49 | 49.79 | 1.84 | -43.21 | -25.51 | -0.01 | 83.33 | 50.0 | 1.74 | -48.24 | -29.98 | 7.69 | 8.31 | 19.04 | 8.04 | 198.88 | 47.79 | 3.23 | 0.94 | 6.6 | 0.69 | -10.39 | 68.29 | -207.44 | -112.38 | 55.16 |
| 23Q4 (18) | 111.57 | 812.0 | 180.75 | -4.16 | -595.24 | -43.94 | -88.18 | -463.33 | -683.13 | 3.18 | 427.84 | 50.0 | 107.41 | 824.28 | 191.48 | 3.24 | 29.08 | 43.36 | -0.06 | -20.0 | -100.0 | 3.36 | 33.62 | 33.22 | 7.1 | 19.53 | 47.92 | 2.69 | -59.24 | 5.91 | 3.2 | 0.95 | 4.58 | 0.77 | 50.98 | 54.0 | 1675.23 | 1199.0 | 157.14 |
| 23Q3 (17) | -15.67 | 2.61 | -468.71 | 0.84 | 122.95 | 137.67 | 24.27 | 73.36 | 362.95 | -0.97 | -132.66 | -708.33 | -14.83 | 24.91 | -834.16 | 2.51 | -24.62 | 30.05 | -0.05 | -66.67 | -150.0 | 2.52 | -27.94 | 6.29 | 5.94 | -29.37 | 48.87 | 6.6 | -12.47 | 15.38 | 3.17 | 1.93 | 2.59 | 0.51 | -13.56 | 15.91 | -152.43 | -6.48 | -431.76 |
| 23Q2 (16) | -16.09 | 60.83 | -67.26 | -3.66 | -32.61 | -306.67 | 14.0 | -35.06 | 100.57 | 2.97 | -30.77 | 422.83 | -19.75 | 54.95 | -87.74 | 3.33 | 34.82 | 236.36 | -0.03 | -50.0 | 25.0 | 3.49 | 40.48 | 159.47 | 8.41 | 30.19 | 59.58 | 7.54 | 38.6 | 25.88 | 3.11 | 2.64 | 0.32 | 0.59 | 43.9 | 22.92 | -143.15 | 69.06 | -42.41 |
| 23Q1 (15) | -41.08 | -203.37 | -300.78 | -2.76 | 4.5 | -206.67 | 21.56 | 291.47 | 676.47 | 4.29 | 102.36 | 62.5 | -43.84 | -218.97 | -293.18 | 2.47 | 9.29 | 238.36 | -0.02 | 33.33 | -100.0 | 2.48 | -1.52 | 96.32 | 6.46 | 34.58 | 539.6 | 5.44 | 114.17 | 167.98 | 3.03 | -0.98 | -2.26 | 0.41 | -18.0 | 10.81 | -462.61 | -171.01 | -148.23 |
| 22Q4 (14) | 39.74 | 835.06 | -22.76 | -2.89 | -29.6 | -13.78 | -11.26 | -21.99 | 73.67 | 2.12 | 1866.67 | 66.93 | 36.85 | 1724.26 | -24.66 | 2.26 | 17.1 | 12.44 | -0.03 | -50.0 | 57.14 | 2.52 | 6.61 | -6.92 | 4.8 | 20.3 | 18.52 | 2.54 | -55.59 | 36.56 | 3.06 | -0.97 | -2.24 | 0.5 | 13.64 | -39.02 | 651.48 | 1317.92 | -26.43 |
| 22Q3 (13) | 4.25 | 144.18 | -78.1 | -2.23 | -147.78 | 48.62 | -9.23 | -232.23 | 12.18 | -0.12 | 86.96 | 91.67 | 2.02 | 119.2 | -86.6 | 1.93 | 94.95 | -52.7 | -0.02 | 50.0 | 33.33 | 2.37 | 75.9 | -66.98 | 3.99 | -24.29 | 52.87 | 5.72 | -4.51 | 146.55 | 3.09 | -0.32 | 0.32 | 0.44 | -8.33 | 7.32 | 45.95 | 145.71 | -86.25 |
| 22Q2 (12) | -9.62 | 6.15 | -48.69 | -0.9 | 0.0 | 63.11 | 6.98 | 286.63 | -48.37 | -0.92 | -134.85 | -140.0 | -10.52 | 5.65 | -18.07 | 0.99 | 35.62 | -61.92 | -0.04 | -300.0 | -300.0 | 1.35 | 6.3 | -69.13 | 5.27 | 421.78 | 723.44 | 5.99 | 195.07 | 47.9 | 3.1 | 0.0 | 1.64 | 0.48 | 29.73 | -4.0 | -100.52 | 46.06 | -18.08 |
| 22Q1 (11) | -10.25 | -119.92 | 46.61 | -0.9 | 64.57 | 76.74 | -3.74 | 91.26 | 24.9 | 2.64 | 107.87 | -29.79 | -11.15 | -122.8 | 51.67 | 0.73 | -63.68 | -80.69 | -0.01 | 85.71 | 0 | 1.27 | -53.3 | -84.4 | 1.01 | -75.06 | 142.26 | 2.03 | 9.14 | 176.6 | 3.1 | -0.96 | 3.68 | 0.37 | -54.88 | -19.57 | -186.36 | -121.05 | 92.23 |
| 21Q4 (10) | 51.45 | 165.07 | 175.43 | -2.54 | 41.47 | 37.13 | -42.77 | -306.95 | -65.58 | 1.27 | 188.19 | 807.14 | 48.91 | 224.55 | 234.08 | 2.01 | -50.74 | -44.32 | -0.07 | -133.33 | -133.33 | 2.71 | -62.17 | -54.6 | 4.05 | 55.17 | 1720.0 | 1.86 | -19.83 | 67.57 | 3.13 | 1.62 | 9.44 | 0.82 | 100.0 | 32.26 | 885.54 | 165.07 | 117.59 |
| 21Q3 (9) | 19.41 | 400.0 | -61.23 | -4.34 | -77.87 | 0.69 | -10.51 | -177.74 | 64.18 | -1.44 | -162.61 | -152.55 | 15.07 | 269.14 | -67.02 | 4.08 | 56.92 | 10.57 | -0.03 | -200.0 | 40.0 | 7.17 | 64.42 | -5.63 | 2.61 | 307.81 | 569.23 | 2.32 | -42.72 | 2209.09 | 3.08 | 0.98 | 11.59 | 0.41 | -18.0 | -65.55 | 334.08 | 492.43 | -74.37 |
| 21Q2 (8) | -6.47 | 66.3 | -87.54 | -2.44 | 36.95 | 50.61 | 13.52 | 371.49 | -4.72 | 2.3 | -38.83 | -39.79 | -8.91 | 61.38 | -6.2 | 2.6 | -31.22 | -42.22 | -0.01 | 0 | 83.33 | 4.36 | -46.3 | -56.24 | 0.64 | 126.78 | -59.49 | 4.05 | 252.83 | 66.67 | 3.05 | 2.01 | 15.53 | 0.5 | 8.7 | -36.71 | -85.13 | 96.45 | -44.6 |
| 21Q1 (7) | -19.2 | -202.78 | -14.01 | -3.87 | 4.21 | -117.19 | -4.98 | 80.72 | -121.72 | 3.76 | 2585.71 | -59.96 | -23.07 | -257.58 | -506.88 | 3.78 | 4.71 | -29.61 | 0 | 100.0 | 100.0 | 8.12 | 35.93 | -15.12 | -2.39 | -856.0 | -3514.29 | -2.65 | -338.74 | -600.0 | 2.99 | 4.55 | 13.26 | 0.46 | -25.81 | -41.77 | -2400.00 | -689.72 | -464.37 |
| 20Q4 (6) | 18.68 | -62.68 | 298.29 | -4.04 | 7.55 | 11.79 | -25.83 | 11.96 | -1966.4 | 0.14 | -94.89 | 151.85 | 14.64 | -67.96 | 13209.09 | 3.61 | -2.17 | 1.69 | -0.03 | 40.0 | -102.19 | 5.97 | -21.37 | 33.86 | -0.25 | -164.1 | -103.37 | 1.11 | 1109.09 | -74.13 | 2.86 | 3.62 | 2.51 | 0.62 | -47.9 | -38.61 | 406.97 | -68.78 | 602.0 |
| 20Q3 (5) | 50.06 | 1551.01 | 2175.45 | -4.37 | 11.54 | 3.1 | -29.34 | -306.77 | -826.24 | 2.74 | -28.27 | 146.13 | 45.69 | 644.58 | 2077.92 | 3.69 | -18.0 | 17.14 | -0.05 | 16.67 | 90.91 | 7.59 | -23.75 | 79.88 | 0.39 | -75.32 | -94.64 | -0.11 | -104.53 | -101.87 | 2.76 | 4.55 | 0.0 | 1.19 | 50.63 | 77.61 | 1303.65 | 2314.31 | 5422.72 |
| 20Q2 (4) | -3.45 | 79.51 | 0.0 | -4.94 | -121.95 | 0.0 | 14.19 | -38.12 | 0.0 | 3.82 | -59.32 | 0.0 | -8.39 | -247.97 | 0.0 | 4.5 | -16.2 | 0.0 | -0.06 | 53.85 | 0.0 | 9.96 | 4.16 | 0.0 | 1.58 | 2157.14 | 0.0 | 2.43 | 358.49 | 0.0 | 2.64 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | -58.87 | 86.16 | 0.0 |
| 20Q1 (3) | -16.84 | -459.06 | 0.0 | 22.51 | 591.48 | 0.0 | 22.93 | 1934.4 | 0.0 | 9.39 | 3577.78 | 0.0 | 5.67 | 5054.55 | 0.0 | 5.37 | 51.27 | 0.0 | -0.13 | -109.49 | 0.0 | 9.56 | 114.37 | 0.0 | 0.07 | -99.06 | 0.0 | 0.53 | -87.65 | 0.0 | 2.64 | -5.38 | 0.0 | 0.79 | -21.78 | 0.0 | -425.25 | -833.54 | 0.0 |
| 19Q4 (2) | 4.69 | 113.18 | 0.0 | -4.58 | -1.55 | 0.0 | -1.25 | -130.94 | 0.0 | -0.27 | 95.45 | 0.0 | 0.11 | 104.76 | 0.0 | 3.55 | 12.7 | 0.0 | 1.37 | 349.09 | 0.0 | 4.46 | 5.66 | 0.0 | 7.41 | 1.93 | 0.0 | 4.29 | -27.16 | 0.0 | 2.79 | 1.09 | 0.0 | 1.01 | 50.75 | 0.0 | 57.97 | 145.59 | 0.0 |
| 19Q3 (1) | 2.2 | 0.0 | 0.0 | -4.51 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | -5.94 | 0.0 | 0.0 | -2.31 | 0.0 | 0.0 | 3.15 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 4.22 | 0.0 | 0.0 | 7.27 | 0.0 | 0.0 | 5.89 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 23.61 | 0.0 | 0.0 |
