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) | 159.26 | 24.01 | -42.3 | 0 | -59.33 | 0 | -2.54 | 0 | 116.96 | 29.85 | 33.37 | -17.71 | 0 | 0 | 5.67 | -8.03 | 66.24 | -2.14 | 60.62 | -2.23 | 51.33 | 3.3 | 0.37 | -13.95 | 141.79 | 23.78 |
| 2022 (9) | 128.43 | 183.2 | -38.36 | 0 | -130.47 | 0 | -1.35 | 0 | 90.07 | 0 | 40.55 | -51.97 | 0 | 0 | 6.16 | -54.0 | 67.69 | 2.36 | 62.0 | 5.84 | 49.69 | 23.79 | 0.43 | 13.16 | 114.55 | 150.31 |
| 2021 (8) | 45.35 | -47.26 | -106.9 | 0 | -15.19 | 0 | -1.74 | 0 | -61.55 | 0 | 84.43 | 41.4 | 0 | 0 | 13.40 | 24.67 | 66.13 | 0.59 | 58.58 | -4.37 | 40.14 | 23.24 | 0.38 | 18.75 | 45.76 | -49.89 |
| 2020 (7) | 85.98 | -17.75 | -59.87 | 0 | -36.3 | 0 | 3.62 | 44.22 | 26.11 | -62.74 | 59.71 | 74.44 | 0 | 0 | 10.75 | 70.99 | 65.74 | -2.91 | 61.26 | 1.47 | 32.57 | -0.52 | 0.32 | 23.08 | 91.32 | -18.44 |
| 2019 (6) | 104.54 | 36.74 | -34.47 | 0 | -54.81 | 0 | 2.51 | 0 | 70.07 | 224.25 | 34.23 | -38.97 | 0 | 0 | 6.29 | -41.6 | 67.71 | 24.88 | 60.37 | 22.26 | 32.74 | 10.98 | 0.26 | 36.84 | 111.96 | 15.8 |
| 2018 (5) | 76.45 | 65.01 | -54.84 | 0 | -47.41 | 0 | -2.27 | 0 | 21.61 | 147.25 | 56.09 | 12.18 | -0.18 | 0 | 10.76 | -1.36 | 54.22 | 13.01 | 49.38 | 13.1 | 29.5 | 39.81 | 0.19 | 72.73 | 96.69 | 35.38 |
| 2017 (4) | 46.33 | -44.64 | -37.59 | 0 | 4.61 | 0 | 7.57 | 515.45 | 8.74 | -87.25 | 50.0 | 373.48 | -0.3 | 0 | 10.91 | 349.66 | 47.98 | 30.06 | 43.66 | 22.19 | 21.1 | -20.94 | 0.11 | -86.25 | 71.42 | -46.05 |
| 2016 (3) | 83.69 | 17.77 | -15.12 | 0 | -22.09 | 0 | 1.23 | 5.13 | 68.57 | 40.57 | 10.56 | -54.07 | -0.16 | 0 | 2.43 | -54.2 | 36.89 | 28.99 | 35.73 | 26.12 | 26.69 | -10.88 | 0.8 | -5.88 | 132.38 | 10.15 |
| 2015 (2) | 71.06 | 15.32 | -22.28 | 0 | 5.82 | -83.04 | 1.17 | 50.0 | 48.78 | 28.07 | 22.99 | -8.04 | -0.12 | 0 | 5.30 | -10.05 | 28.6 | 11.15 | 28.33 | 7.43 | 29.95 | 9.39 | 0.85 | 10.39 | 120.18 | 6.33 |
| 2014 (1) | 61.62 | 46.44 | -23.53 | 0 | 34.32 | 267.06 | 0.78 | -55.43 | 38.09 | 91.31 | 25.0 | 15.26 | -2.4 | 0 | 5.89 | 10.75 | 25.73 | 1.06 | 26.37 | 11.03 | 27.38 | -23.35 | 0.77 | 16.67 | 113.02 | 61.5 |
| 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) | 23.41 | 3.26 | -46.07 | -7.14 | 18.86 | -29.35 | -21.09 | -55.99 | -18.95 | -0.04 | -136.36 | -166.67 | 16.27 | 17.3 | -57.06 | 5.56 | 40.76 | -8.55 | -1.44 | 37.66 | 0 | 3.15 | 25.83 | -15.98 | 27.13 | 24.16 | 16.54 | 23.26 | 16.94 | 8.74 | 11.64 | -1.44 | -9.06 | 0.04 | -33.33 | -55.56 | 67.00 | -6.13 | -47.09 |
| 24Q2 (19) | 22.67 | -30.46 | -31.24 | -8.8 | -154.69 | -2.68 | -13.52 | -282.46 | -358.31 | 0.11 | 111.83 | 106.55 | 13.87 | -71.51 | -43.16 | 3.95 | -31.18 | -52.24 | -2.31 | 0 | 0 | 2.50 | -33.42 | -59.36 | 21.85 | 2.2 | 81.03 | 19.89 | 8.1 | 105.26 | 11.81 | 2.25 | -9.57 | 0.06 | -25.0 | -33.33 | 71.38 | -34.25 | -50.55 |
| 24Q1 (18) | 32.6 | -18.34 | -24.12 | 16.09 | 191.89 | 250.37 | 7.41 | 122.14 | 243.05 | -0.93 | -875.0 | 11.43 | 48.69 | 117.27 | 50.93 | 5.74 | -7.12 | -55.3 | 0 | 0 | 0 | 3.76 | -9.15 | -58.38 | 21.38 | 5.16 | 102.46 | 18.4 | 1.1 | 62.4 | 11.55 | -5.09 | -13.16 | 0.08 | -11.11 | -20.0 | 108.56 | -17.17 | -37.51 |
| 23Q4 (17) | 39.92 | -8.04 | -25.05 | -17.51 | -217.21 | -48.52 | -33.47 | -88.78 | 60.19 | 0.12 | 100.0 | 109.3 | 22.41 | -40.86 | -45.96 | 6.18 | 1.64 | -47.67 | 0 | 0 | 0 | 4.13 | 10.4 | -48.68 | 20.33 | -12.67 | 18.34 | 18.2 | -14.91 | 9.51 | 12.17 | -4.92 | -3.72 | 0.09 | 0.0 | -10.0 | 131.06 | 3.49 | -27.75 |
| 23Q3 (16) | 43.41 | 31.67 | 2.38 | -5.52 | 35.59 | 34.67 | -17.73 | -501.02 | 27.54 | 0.06 | 103.57 | -98.35 | 37.89 | 55.29 | 11.61 | 6.08 | -26.48 | -42.42 | 0 | 0 | 0 | 3.74 | -39.14 | -39.05 | 23.28 | 92.87 | 22.98 | 21.39 | 120.74 | 31.55 | 12.8 | -1.99 | 1.51 | 0.09 | 0.0 | -18.18 | 126.63 | -12.27 | -13.45 |
| 23Q2 (15) | 32.97 | -23.25 | 83.17 | -8.57 | 19.91 | 14.56 | -2.95 | 43.05 | 74.17 | -1.68 | -60.0 | 31.71 | 24.4 | -24.36 | 206.15 | 8.27 | -35.59 | -18.12 | 0 | 0 | 0 | 6.15 | -31.83 | 0.93 | 12.07 | 14.3 | -25.72 | 9.69 | -14.47 | -33.95 | 13.06 | -1.8 | 4.48 | 0.09 | -10.0 | -18.18 | 144.35 | -16.9 | 118.77 |
| 23Q1 (14) | 42.96 | -19.34 | 191.06 | -10.7 | 9.25 | -32.26 | -5.18 | 93.84 | 50.71 | -1.05 | 18.6 | 14.63 | 32.26 | -22.21 | 383.66 | 12.84 | 8.72 | 59.11 | 0 | 0 | 0 | 9.02 | 12.04 | 94.12 | 10.56 | -38.53 | -31.12 | 11.33 | -31.83 | -21.59 | 13.3 | 5.22 | 11.3 | 0.1 | 0.0 | -9.09 | 173.72 | -4.24 | 212.01 |
| 22Q4 (13) | 53.26 | 25.61 | 866.61 | -11.79 | -39.53 | 13.82 | -84.07 | -243.56 | -814.8 | -1.29 | -135.54 | -186.0 | 41.47 | 22.15 | 607.59 | 11.81 | 11.84 | -12.84 | 0 | 0 | 0 | 8.05 | 31.11 | -0.82 | 17.18 | -9.24 | -2.5 | 16.62 | 2.21 | 9.06 | 12.64 | 0.24 | 10.1 | 0.1 | -9.09 | 0.0 | 181.40 | 23.99 | 782.98 |
| 22Q3 (12) | 42.4 | 135.56 | 332.21 | -8.45 | 15.75 | 65.78 | -24.47 | -114.27 | -4.44 | 3.63 | 247.56 | 1552.0 | 33.95 | 325.97 | 328.16 | 10.56 | 4.55 | -57.95 | 0 | 0 | 0 | 6.14 | 0.79 | -60.44 | 18.93 | 16.49 | 6.59 | 16.26 | 10.84 | 1.88 | 12.61 | 0.88 | 24.48 | 0.11 | 0.0 | 0.0 | 146.31 | 121.74 | 290.75 |
| 22Q2 (11) | 18.0 | 21.95 | 300.0 | -10.03 | -23.98 | 55.52 | -11.42 | -8.66 | -158.24 | -2.46 | -100.0 | -2336.36 | 7.97 | 19.49 | 144.16 | 10.1 | 25.15 | -54.28 | 0 | 0 | 0 | 6.09 | 31.11 | -58.49 | 16.25 | 6.0 | 6.56 | 14.67 | 1.52 | 10.3 | 12.5 | 4.6 | 28.6 | 0.11 | 0.0 | 22.22 | 65.98 | 18.51 | 238.86 |
| 22Q1 (10) | 14.76 | 167.88 | -42.16 | -8.09 | 40.86 | 82.41 | -10.51 | -14.36 | -384.33 | -1.23 | -182.0 | 60.32 | 6.67 | 181.64 | 132.58 | 8.07 | -40.44 | -65.92 | 0 | 0 | 0 | 4.65 | -42.76 | -70.36 | 15.33 | -13.0 | -1.1 | 14.45 | -5.18 | 2.63 | 11.95 | 4.09 | 35.64 | 0.11 | 10.0 | 37.5 | 55.68 | 171.01 | -49.89 |
| 21Q4 (9) | 5.51 | -43.83 | -80.92 | -13.68 | 44.59 | 44.3 | -9.19 | 60.78 | -349.73 | 1.5 | 700.0 | 66.67 | -8.17 | 45.09 | -289.12 | 13.55 | -46.04 | -44.78 | 0 | 0 | 0 | 8.12 | -47.71 | -50.0 | 17.62 | -0.79 | -11.23 | 15.24 | -4.51 | -16.81 | 11.48 | 13.33 | 35.86 | 0.1 | -9.09 | 25.0 | 20.54 | -45.13 | -80.9 |
| 21Q3 (8) | 9.81 | 118.0 | -39.85 | -24.69 | -9.49 | -43.63 | -23.43 | -219.48 | -276.69 | -0.25 | -327.27 | -107.81 | -14.88 | 17.56 | -1590.91 | 25.11 | 13.67 | 46.84 | 0 | 0 | 0 | 15.53 | 5.75 | 42.67 | 17.76 | 16.46 | -23.45 | 15.96 | 20.0 | -20.24 | 10.13 | 4.22 | 23.99 | 0.11 | 22.22 | 37.5 | 37.44 | 92.29 | -35.12 |
| 21Q2 (7) | 4.5 | -82.37 | -8.35 | -22.55 | 50.97 | -130.34 | 19.61 | 1003.69 | 89.29 | 0.11 | 103.55 | -78.43 | -18.05 | 11.82 | -269.88 | 22.09 | -6.71 | 113.22 | 0 | 0 | 0 | 14.68 | -6.35 | 84.41 | 15.25 | -1.61 | 7.32 | 13.3 | -5.54 | 1.14 | 9.72 | 10.33 | 23.04 | 0.09 | 12.5 | 12.5 | 19.47 | -82.47 | -16.2 |
| 21Q1 (6) | 25.52 | -11.63 | -28.85 | -45.99 | -87.26 | -452.1 | -2.17 | -158.97 | 95.08 | -3.1 | -444.44 | -213.13 | -20.47 | -573.84 | -174.33 | 23.68 | -3.5 | 207.13 | 0 | 0 | 0 | 15.68 | -3.45 | 138.33 | 15.5 | -21.91 | 82.78 | 14.08 | -23.14 | 44.11 | 8.81 | 4.26 | 9.31 | 0.08 | 0.0 | 0.0 | 111.10 | 3.29 | -44.53 |
| 20Q4 (5) | 28.88 | 77.07 | -1.6 | -24.56 | -42.87 | -149.59 | 3.68 | 159.16 | -81.68 | 0.9 | -71.88 | -82.07 | 4.32 | 590.91 | -77.86 | 24.54 | 43.51 | 152.99 | 0 | 0 | 0 | 16.24 | 49.23 | 134.39 | 19.85 | -14.44 | 8.17 | 18.32 | -8.45 | 10.1 | 8.45 | 3.43 | 6.69 | 0.08 | 0.0 | 0.0 | 107.56 | 86.37 | -9.7 |
| 20Q3 (4) | 16.31 | 232.18 | 0.0 | -17.19 | -75.59 | 0.0 | -6.22 | -160.04 | 0.0 | 3.2 | 527.45 | 0.0 | -0.88 | 81.97 | 0.0 | 17.1 | 65.06 | 0.0 | 0 | 0 | 0.0 | 10.88 | 36.68 | 0.0 | 23.2 | 63.27 | 0.0 | 20.01 | 52.17 | 0.0 | 8.17 | 3.42 | 0.0 | 0.08 | 0.0 | 0.0 | 57.71 | 148.37 | 0.0 |
| 20Q2 (3) | 4.91 | -86.31 | 0.0 | -9.79 | -17.53 | 0.0 | 10.36 | 123.48 | 0.0 | 0.51 | 151.52 | 0.0 | -4.88 | -117.72 | 0.0 | 10.36 | 34.37 | 0.0 | 0 | 0 | 0.0 | 7.96 | 21.03 | 0.0 | 14.21 | 67.57 | 0.0 | 13.15 | 34.6 | 0.0 | 7.9 | -1.99 | 0.0 | 0.08 | 0.0 | 0.0 | 23.24 | -88.4 | 0.0 |
| 20Q1 (2) | 35.87 | 22.21 | 0.0 | -8.33 | 15.35 | 0.0 | -44.12 | -319.61 | 0.0 | -0.99 | -119.72 | 0.0 | 27.54 | 41.16 | 0.0 | 7.71 | -20.52 | 0.0 | 0 | 0 | 0.0 | 6.58 | -5.05 | 0.0 | 8.48 | -53.79 | 0.0 | 9.77 | -41.29 | 0.0 | 8.06 | 1.77 | 0.0 | 0.08 | 0.0 | 0.0 | 200.28 | 68.14 | 0.0 |
| 19Q4 (1) | 29.35 | 0.0 | 0.0 | -9.84 | 0.0 | 0.0 | 20.09 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 19.51 | 0.0 | 0.0 | 9.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.93 | 0.0 | 0.0 | 18.35 | 0.0 | 0.0 | 16.64 | 0.0 | 0.0 | 7.92 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 119.12 | 0.0 | 0.0 |
