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) | 107.23 | 0.41 | -6.07 | 0 | -73.88 | 0 | -0.19 | 0 | 101.16 | 42.36 | 18.71 | 26.42 | 0.23 | 0 | 5.09 | 23.46 | 55.01 | 23.73 | 27.52 | 42.59 | 51.35 | -7.21 | 0.61 | -12.86 | 134.91 | -4.82 |
| 2022 (9) | 106.79 | 2.98 | -35.73 | 0 | -93.87 | 0 | -4.69 | 0 | 71.06 | -3.42 | 14.8 | -36.12 | -5.17 | 0 | 4.13 | -37.11 | 44.46 | 22.38 | 19.3 | 59.77 | 55.34 | 5.81 | 0.7 | -11.39 | 141.74 | -10.92 |
| 2021 (8) | 103.7 | -2.97 | -30.12 | 0 | -26.29 | 0 | -0.63 | 0 | 73.58 | -11.08 | 23.17 | 15.22 | -4.64 | 0 | 6.56 | 21.68 | 36.33 | -11.06 | 12.08 | -37.7 | 52.3 | -9.67 | 0.79 | -5.95 | 159.12 | 16.33 |
| 2020 (7) | 106.87 | 35.5 | -24.12 | 0 | -69.36 | 0 | -1.12 | 0 | 82.75 | 89.32 | 20.11 | 11.6 | -6.2 | 0 | 5.39 | 13.42 | 40.85 | -10.0 | 19.39 | 8.81 | 57.9 | 4.23 | 0.84 | 40.0 | 136.78 | 28.29 |
| 2019 (6) | 78.87 | 75.77 | -35.16 | 0 | -54.07 | 0 | 1.34 | -60.59 | 43.71 | 121.99 | 18.02 | -20.19 | -19.25 | 0 | 4.76 | -17.36 | 45.39 | 8.41 | 17.82 | 35.2 | 55.55 | 135.88 | 0.6 | 15.38 | 106.62 | -11.48 |
| 2018 (5) | 44.87 | -37.42 | -25.18 | 0 | -35.0 | 0 | 3.4 | 29.28 | 19.69 | -60.09 | 22.58 | 23.66 | -0.83 | 0 | 5.75 | 29.72 | 41.87 | 35.63 | 13.18 | -14.19 | 23.55 | -11.17 | 0.52 | 15.56 | 120.46 | -28.9 |
| 2017 (4) | 71.7 | 30.34 | -22.36 | 0 | -22.93 | 0 | 2.63 | 1778.57 | 49.34 | 22.83 | 18.26 | 8.37 | 0.78 | 168.97 | 4.44 | 14.5 | 30.87 | -2.34 | 15.36 | 35.45 | 26.51 | -9.49 | 0.45 | 12.5 | 169.42 | 26.37 |
| 2016 (3) | 55.01 | 20.21 | -14.84 | 0 | -5.75 | 0 | 0.14 | 0 | 40.17 | 37.85 | 16.85 | -14.51 | 0.29 | -56.72 | 3.87 | -11.56 | 31.61 | 7.92 | 11.34 | -33.88 | 29.29 | -4.31 | 0.4 | 11.11 | 134.07 | 40.99 |
| 2015 (2) | 45.76 | -24.29 | -16.62 | 0 | -37.86 | 0 | -0.03 | 0 | 29.14 | -18.85 | 19.71 | -0.71 | 0.67 | 0 | 4.38 | 1.35 | 29.29 | -11.86 | 17.15 | 12.53 | 30.61 | 3.69 | 0.36 | 24.14 | 95.10 | -29.12 |
| 2014 (1) | 60.44 | 14.51 | -24.53 | 0 | -57.97 | 0 | 2.47 | -5.36 | 35.91 | 92.75 | 19.85 | -41.43 | -4.26 | 0 | 4.32 | -40.38 | 33.23 | 20.7 | 15.24 | -30.28 | 29.52 | 0.61 | 0.29 | 16.0 | 134.16 | 30.78 |
| 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) | 4.55 | -12.5 | -87.44 | -2.98 | 35.08 | 12.87 | -32.79 | -4784.29 | -8.22 | 0.72 | 318.18 | 1100.0 | 1.57 | 157.38 | -95.21 | 4.64 | 119.91 | 46.84 | 0.07 | 117.5 | 75.0 | 6.03 | 124.42 | 57.51 | 5.51 | -42.54 | -51.07 | 4.29 | -20.41 | -40.25 | 15.1 | 1.07 | 19.37 | 0.13 | -7.14 | -13.33 | 23.31 | -8.24 | -87.15 |
| 24Q2 (19) | 5.2 | 122.85 | -73.54 | -4.59 | -150.82 | 8.75 | 0.7 | 105.46 | 108.22 | -0.33 | -925.0 | -650.0 | 0.61 | 102.48 | -95.83 | 2.11 | -42.19 | -54.62 | -0.4 | -202.56 | -471.43 | 2.69 | -35.02 | -52.28 | 9.59 | -21.2 | -27.89 | 5.39 | -6.91 | -25.55 | 14.94 | 0.54 | 17.73 | 0.14 | 0.0 | -6.67 | 25.40 | 123.2 | -74.04 |
| 24Q1 (18) | -22.76 | -127.8 | 25.4 | -1.83 | -127.48 | 57.34 | -12.83 | 41.95 | 1.0 | 0.04 | 109.76 | -63.64 | -24.59 | -127.78 | 29.34 | 3.65 | -32.28 | -33.88 | 0.39 | 34.48 | 1400.0 | 4.14 | -16.03 | -30.39 | 12.17 | -12.63 | -26.33 | 5.79 | 10.92 | -26.52 | 14.86 | 12.32 | 16.28 | 0.14 | -6.67 | -6.67 | -109.48 | -124.87 | 25.33 |
| 23Q4 (17) | 81.86 | 125.95 | -15.3 | 6.66 | 294.74 | 127.53 | -22.1 | 27.06 | -43.97 | -0.41 | -783.33 | 65.55 | 88.52 | 169.8 | 22.16 | 5.39 | 70.57 | 80.87 | 0.29 | 625.0 | 141.67 | 4.93 | 28.64 | 89.02 | 13.93 | 23.71 | -26.99 | 5.22 | -27.3 | -16.61 | 13.23 | 4.58 | -6.77 | 0.15 | 0.0 | -6.25 | 440.11 | 142.71 | -6.15 |
| 23Q3 (16) | 36.23 | 84.38 | -30.95 | -3.42 | 32.01 | -334.25 | -30.3 | -255.63 | 35.68 | 0.06 | 0.0 | -57.14 | 32.81 | 124.42 | -39.16 | 3.16 | -32.04 | -35.77 | 0.04 | 157.14 | 111.43 | 3.83 | -32.01 | -35.95 | 11.26 | -15.34 | 11.82 | 7.18 | -0.83 | -9.57 | 12.65 | -0.32 | -8.27 | 0.15 | 0.0 | -11.76 | 181.33 | 85.3 | -24.32 |
| 23Q2 (15) | 19.65 | 164.41 | 236.74 | -5.03 | -17.25 | 63.81 | -8.52 | 34.26 | -442.17 | 0.06 | -45.45 | 500.0 | 14.62 | 142.01 | 151.72 | 4.65 | -15.76 | 109.46 | -0.07 | -133.33 | 98.44 | 5.63 | -5.22 | 81.34 | 13.3 | -19.49 | 358.62 | 7.24 | -8.12 | 2884.62 | 12.69 | -0.7 | -7.51 | 0.15 | 0.0 | -21.05 | 97.86 | 166.75 | 192.96 |
| 23Q1 (14) | -30.51 | -131.57 | -9.12 | -4.29 | 82.27 | -576.67 | -12.96 | 15.57 | 61.77 | 0.11 | 109.24 | 175.0 | -34.8 | -148.03 | -28.6 | 5.52 | 85.23 | 17.95 | -0.03 | -125.0 | 93.62 | 5.94 | 128.02 | 15.1 | 16.52 | -13.42 | 33.12 | 7.88 | 25.88 | 47.01 | 12.78 | -9.94 | -6.3 | 0.15 | -6.25 | -21.05 | -146.61 | -131.26 | -0.63 |
| 22Q4 (13) | 96.65 | 84.2 | -12.71 | -24.19 | -1756.85 | -133.72 | -15.35 | 67.42 | -47.88 | -1.19 | -950.0 | 6.3 | 72.46 | 34.36 | -27.81 | 2.98 | -39.43 | -71.12 | 0.12 | 134.29 | 111.32 | 2.61 | -56.41 | -70.07 | 19.08 | 89.47 | -1.4 | 6.26 | -21.16 | 100.64 | 14.19 | 2.9 | 8.9 | 0.16 | -5.88 | -15.79 | 468.95 | 95.73 | -30.79 |
| 22Q3 (12) | 52.47 | 465.14 | -5.03 | 1.46 | 110.5 | -41.13 | -47.11 | -1991.97 | -34.48 | 0.14 | 1300.0 | 160.87 | 53.93 | 290.77 | -6.58 | 4.92 | 121.62 | 4.24 | -0.35 | 92.19 | 69.83 | 5.98 | 92.5 | -10.84 | 10.07 | 247.24 | 209.85 | 7.94 | 3153.85 | 148.9 | 13.79 | 0.51 | 5.91 | 0.17 | -10.53 | 0.0 | 239.59 | 327.58 | -28.97 |
| 22Q2 (11) | -14.37 | 48.61 | 66.82 | -13.9 | -1644.44 | -49.3 | 2.49 | 107.35 | -93.38 | 0.01 | -75.0 | -97.78 | -28.27 | -4.47 | 46.28 | 2.22 | -52.56 | -6.33 | -4.48 | -853.19 | -530.99 | 3.11 | -39.84 | -7.14 | 2.9 | -76.63 | 195.92 | -0.26 | -104.85 | 79.37 | 13.72 | 0.59 | 4.97 | 0.19 | 0.0 | -5.0 | -105.27 | 27.75 | 70.81 |
| 22Q1 (10) | -27.96 | -125.25 | -47.55 | 0.9 | 108.7 | 106.96 | -33.9 | -226.59 | -83.54 | 0.04 | 103.15 | -90.7 | -27.06 | -126.96 | 15.15 | 4.68 | -54.65 | -18.89 | -0.47 | 55.66 | 72.35 | 5.16 | -40.71 | -16.38 | 12.41 | -35.87 | -2.67 | 5.36 | 71.79 | -23.76 | 13.64 | 4.68 | 3.49 | 0.19 | 0.0 | -13.64 | -145.70 | -121.5 | -57.08 |
| 21Q4 (9) | 110.72 | 100.4 | 30.11 | -10.35 | -517.34 | -64.81 | -10.38 | 70.37 | -31.39 | -1.27 | -452.17 | -6450.0 | 100.37 | 73.86 | 27.34 | 10.32 | 118.64 | 95.09 | -1.06 | 8.62 | -51.43 | 8.71 | 29.85 | 100.88 | 19.35 | 495.38 | 12.43 | 3.12 | -2.19 | -57.26 | 13.03 | 0.08 | -10.26 | 0.19 | 11.76 | -9.52 | 677.60 | 100.89 | 75.41 |
| 21Q3 (8) | 55.25 | 227.57 | 43.96 | 2.48 | 126.64 | 137.58 | -35.03 | -193.19 | 7.86 | -0.23 | -151.11 | 47.73 | 57.73 | 209.71 | 81.66 | 4.72 | 99.16 | -5.98 | -1.16 | -63.38 | 67.96 | 6.71 | 100.49 | 13.67 | 3.25 | 231.63 | -64.56 | 3.19 | 353.17 | -60.81 | 13.02 | -0.38 | -10.45 | 0.17 | -15.0 | -22.73 | 337.30 | 193.53 | 101.26 |
| 21Q2 (7) | -43.31 | -128.55 | -241.95 | -9.31 | 28.05 | -31.68 | 37.59 | 303.52 | 163.33 | 0.45 | 4.65 | 156.25 | -52.62 | -65.0 | -324.49 | 2.37 | -58.93 | -52.88 | -0.71 | 58.24 | 25.26 | 3.35 | -45.83 | -47.12 | 0.98 | -92.31 | -87.7 | -1.26 | -117.92 | -139.62 | 13.07 | -0.83 | -9.11 | 0.2 | -9.09 | -9.09 | -360.62 | -288.78 | -310.15 |
| 21Q1 (6) | -18.95 | -122.27 | 59.88 | -12.94 | -106.05 | -219.51 | -18.47 | -133.8 | -151.42 | 0.43 | 2050.0 | 290.91 | -31.89 | -140.46 | 37.81 | 5.77 | 9.07 | 20.96 | -1.7 | -142.86 | -82.8 | 6.18 | 42.43 | 11.8 | 12.75 | -25.92 | 96.15 | 7.03 | -3.7 | 801.28 | 13.18 | -9.23 | -8.79 | 0.22 | 4.76 | 15.79 | -92.76 | -124.01 | 69.72 |
| 20Q4 (5) | 85.1 | 121.73 | 11.91 | -6.28 | 4.85 | 40.81 | -7.9 | 79.22 | -6.9 | 0.02 | 104.55 | -97.85 | 78.82 | 148.02 | 20.46 | 5.29 | 5.38 | 155.56 | -0.7 | 80.66 | 87.41 | 4.34 | -26.52 | 146.9 | 17.21 | 87.68 | -0.81 | 7.3 | -10.32 | 14.6 | 14.52 | -0.14 | 4.24 | 0.21 | -4.55 | 40.0 | 386.29 | 130.49 | 3.89 |
| 20Q3 (4) | 38.38 | 25.79 | 0.0 | -6.6 | 6.65 | 0.0 | -38.02 | 35.95 | 0.0 | -0.44 | 45.0 | 0.0 | 31.78 | 35.58 | 0.0 | 5.02 | -0.2 | 0.0 | -3.62 | -281.05 | 0.0 | 5.90 | -6.73 | 0.0 | 9.17 | 15.06 | 0.0 | 8.14 | 155.97 | 0.0 | 14.54 | 1.11 | 0.0 | 0.22 | 0.0 | 0.0 | 167.60 | -2.33 | 0.0 |
| 20Q2 (3) | 30.51 | 164.6 | 0.0 | -7.07 | -74.57 | 0.0 | -59.36 | -265.26 | 0.0 | -0.8 | -827.27 | 0.0 | 23.44 | 145.71 | 0.0 | 5.03 | 5.45 | 0.0 | -0.95 | -2.15 | 0.0 | 6.33 | 14.54 | 0.0 | 7.97 | 22.62 | 0.0 | 3.18 | 307.69 | 0.0 | 14.38 | -0.48 | 0.0 | 0.22 | 15.79 | 0.0 | 171.60 | 156.02 | 0.0 |
| 20Q1 (2) | -47.23 | -162.11 | 0.0 | -4.05 | 61.83 | 0.0 | 35.92 | 586.06 | 0.0 | 0.11 | -88.17 | 0.0 | -51.28 | -178.37 | 0.0 | 4.77 | 130.43 | 0.0 | -0.93 | 83.27 | 0.0 | 5.52 | 214.56 | 0.0 | 6.5 | -62.54 | 0.0 | 0.78 | -87.76 | 0.0 | 14.45 | 3.73 | 0.0 | 0.19 | 26.67 | 0.0 | -306.29 | -182.37 | 0.0 |
| 19Q4 (1) | 76.04 | 0.0 | 0.0 | -10.61 | 0.0 | 0.0 | -7.39 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 65.43 | 0.0 | 0.0 | 2.07 | 0.0 | 0.0 | -5.56 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 17.35 | 0.0 | 0.0 | 6.37 | 0.0 | 0.0 | 13.93 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 371.83 | 0.0 | 0.0 |
