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) | 62.56 | -60.8 | -124.86 | 0 | 53.35 | 185.29 | -2.16 | 0 | -62.3 | 0 | 101.36 | -40.7 | -1.62 | 0 | 37.78 | -6.21 | 10.42 | -89.12 | 0.48 | -99.31 | 52.82 | 4.82 | 0.69 | 1.47 | 115.87 | -12.27 |
| 2022 (9) | 159.61 | 50.95 | -165.35 | 0 | 18.7 | -68.83 | 2.13 | -69.96 | -5.74 | 0 | 170.94 | 27.72 | 1.44 | 0 | 40.28 | 7.35 | 95.76 | 91.33 | 69.77 | 80.8 | 50.39 | 16.35 | 0.68 | 44.68 | 132.08 | 2.89 |
| 2021 (8) | 105.74 | 97.35 | -128.95 | 0 | 60.0 | 0 | 7.09 | 1007.81 | -23.21 | 0 | 133.84 | 371.93 | 0 | 0 | 37.52 | 258.49 | 50.05 | 273.23 | 38.59 | 611.99 | 43.31 | -1.07 | 0.47 | 17.5 | 128.37 | 18.84 |
| 2020 (7) | 53.58 | 72.78 | -29.1 | 0 | -15.26 | 0 | 0.64 | 236.84 | 24.48 | 0 | 28.36 | -32.68 | 0 | 0 | 10.47 | -44.54 | 13.41 | 0 | 5.42 | 0 | 43.78 | -4.31 | 0.4 | 0.0 | 108.02 | -9.78 |
| 2019 (6) | 31.01 | -24.42 | -37.31 | 0 | 12.86 | 116.13 | 0.19 | -53.66 | -6.3 | 0 | 42.13 | -12.5 | 0 | 0 | 18.87 | -7.01 | -16.5 | 0 | -20.25 | 0 | 45.75 | 9.27 | 0.4 | 53.85 | 119.73 | 33.12 |
| 2018 (5) | 41.03 | -31.65 | -49.1 | 0 | 5.95 | 0 | 0.41 | 0 | -8.07 | 0 | 48.15 | -23.1 | 0 | 0 | 20.29 | -27.61 | 7.92 | 98.5 | 3.49 | -29.07 | 41.87 | 22.68 | 0.26 | -16.13 | 89.94 | -41.03 |
| 2017 (4) | 60.03 | 4.35 | -68.05 | 0 | -0.06 | 0 | -0.31 | 0 | -8.02 | 0 | 62.61 | 31.48 | 0 | 0 | 28.03 | 36.36 | 3.99 | -84.59 | 4.92 | -77.98 | 34.13 | -1.47 | 0.31 | 0.0 | 152.52 | 51.88 |
| 2016 (3) | 57.53 | -17.09 | -49.71 | 0 | -23.13 | 0 | 0.4 | 0 | 7.82 | -60.47 | 47.62 | -4.76 | 0 | 0 | 20.56 | -5.19 | 25.9 | -15.47 | 22.34 | -23.07 | 34.64 | 8.35 | 0.31 | -8.82 | 100.42 | -11.22 |
| 2015 (2) | 69.39 | 0.76 | -49.61 | 0 | -7.83 | 0 | -0.33 | 0 | 19.78 | -44.38 | 50.0 | 49.3 | 0 | 0 | 21.68 | 61.49 | 30.64 | -23.57 | 29.04 | -19.71 | 31.97 | 5.93 | 0.34 | 25.93 | 113.11 | 9.41 |
| 2014 (1) | 68.87 | 13.33 | -33.31 | 0 | -17.9 | 0 | -0.38 | 0 | 35.56 | 48.1 | 33.49 | -7.74 | 0 | 0 | 13.43 | -14.55 | 40.09 | 16.71 | 36.17 | 12.19 | 30.18 | 3.53 | 0.27 | 68.75 | 103.38 | 4.7 |
| 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) | 21.86 | 67.13 | 145.07 | -24.02 | -11.51 | 26.39 | -4.33 | -377.56 | -118.58 | 1.35 | 280.0 | 387.23 | -2.16 | 74.47 | 90.89 | 20.88 | 3.11 | 23.4 | -0.02 | -200.0 | 97.59 | 25.47 | -8.17 | -8.98 | 4.22 | 18.87 | 401.43 | 1.85 | 107.87 | 153.94 | 15.41 | 3.49 | 15.26 | 0.15 | -6.25 | 7.14 | 125.56 | 53.01 | 41.89 |
| 24Q2 (19) | 13.08 | -6.1 | -61.06 | -21.54 | 31.07 | 19.42 | 1.56 | -85.5 | -84.65 | -0.75 | -87.5 | 13.79 | -8.46 | 51.15 | -223.32 | 20.25 | -56.24 | -20.34 | 0.02 | 101.77 | 0 | 27.74 | -58.07 | -29.48 | 3.55 | 10.59 | 155.4 | 0.89 | 256.0 | 368.42 | 14.89 | 5.83 | 14.98 | 0.16 | 33.33 | -30.43 | 82.06 | -14.94 | -67.34 |
| 24Q1 (18) | 13.93 | 2587.5 | -32.38 | -31.25 | -78.16 | 34.84 | 10.76 | 328.69 | -38.13 | -0.4 | -300.0 | 60.78 | -17.32 | 4.31 | 36.7 | 46.27 | 181.96 | 8.59 | -1.13 | -43.04 | 0 | 66.16 | 201.92 | 6.11 | 3.21 | -59.11 | 23.94 | 0.25 | -93.11 | 212.5 | 14.07 | 4.07 | 8.4 | 0.12 | 0.0 | -40.0 | 96.47 | 3075.01 | -37.9 |
| 23Q4 (17) | -0.56 | -106.28 | -100.82 | -17.54 | 46.25 | 63.01 | 2.51 | -89.23 | -86.17 | 0.2 | 142.55 | 105.54 | -18.1 | 23.66 | -185.22 | 16.41 | -3.01 | -66.04 | -0.79 | 4.82 | -2733.33 | 21.91 | -21.7 | -57.24 | 7.85 | 660.71 | -57.66 | 3.63 | 205.83 | -69.52 | 13.52 | 1.12 | 0.37 | 0.12 | -14.29 | 9.09 | -3.24 | -103.66 | -101.2 |
| 23Q3 (16) | 8.92 | -73.44 | -77.93 | -32.63 | -22.07 | 19.89 | 23.3 | 129.33 | 1121.93 | -0.47 | 45.98 | -108.5 | -23.71 | -445.63 | -7548.39 | 16.92 | -33.44 | -58.8 | -0.83 | 0 | -2866.67 | 27.99 | -28.86 | -21.34 | -1.4 | -200.72 | -104.8 | -3.43 | -1905.26 | -115.87 | 13.37 | 3.24 | -1.62 | 0.14 | -39.13 | 7.69 | 88.49 | -64.78 | -22.65 |
| 23Q2 (15) | 33.59 | 63.06 | 16.59 | -26.73 | 44.27 | 45.55 | 10.16 | -41.58 | 6076.47 | -0.87 | 14.71 | -478.26 | 6.86 | 125.07 | 133.83 | 25.42 | -40.34 | -52.28 | 0 | 0 | -100.0 | 39.34 | -36.91 | -15.42 | 1.39 | -46.33 | -94.91 | 0.19 | 137.5 | -99.09 | 12.95 | -0.23 | 6.58 | 0.23 | 15.0 | -32.35 | 251.23 | 61.72 | 191.7 |
| 23Q1 (14) | 20.6 | -70.0 | -5.16 | -47.96 | -1.14 | -70.68 | 17.39 | -4.19 | 481.61 | -1.02 | 71.75 | -5000.0 | -27.36 | -228.81 | -328.84 | 42.61 | -11.82 | 50.67 | 0 | -100.0 | 0 | 62.35 | 21.67 | 120.78 | 2.59 | -86.03 | -87.51 | 0.08 | -99.33 | -99.48 | 12.98 | -3.64 | 16.1 | 0.2 | 81.82 | 100.0 | 155.35 | -42.32 | 90.04 |
| 22Q4 (13) | 68.66 | 69.87 | 120.35 | -47.42 | -16.43 | -58.38 | 18.15 | 896.05 | -19.97 | -3.61 | -165.28 | -310.23 | 21.24 | 6951.61 | 1640.98 | 48.32 | 17.65 | 57.39 | 0.03 | 0.0 | 0 | 51.25 | 44.04 | 66.16 | 18.54 | -36.46 | 3.58 | 11.91 | -44.89 | -12.62 | 13.47 | -0.88 | 18.89 | 0.11 | -15.38 | -8.33 | 269.36 | 135.44 | 116.8 |
| 22Q3 (12) | 40.42 | 40.3 | -4.08 | -40.73 | 17.03 | -96.01 | -2.28 | -1241.18 | 81.28 | 5.53 | 2304.35 | -41.36 | -0.31 | 98.47 | -101.45 | 41.07 | -22.9 | 66.14 | 0.03 | -97.83 | 0 | 35.58 | -23.5 | 40.58 | 29.18 | 6.89 | 72.56 | 21.61 | 3.1 | 56.03 | 13.59 | 11.85 | 22.65 | 0.13 | -61.76 | 0.0 | 114.41 | 32.83 | -31.96 |
| 22Q2 (11) | 28.81 | 32.64 | 51.0 | -49.09 | -74.7 | -1.64 | -0.17 | -105.69 | -100.45 | 0.23 | 1250.0 | 117.97 | -20.28 | -217.87 | 30.6 | 53.27 | 88.37 | 10.06 | 1.38 | 0 | 0 | 46.51 | 64.68 | -16.16 | 27.3 | 31.63 | 151.38 | 20.96 | 37.08 | 145.72 | 12.15 | 8.68 | 15.49 | 0.34 | 240.0 | 183.33 | 86.13 | 5.36 | -13.47 |
| 22Q1 (10) | 21.72 | -30.3 | 62.45 | -28.1 | 6.15 | 6.11 | 2.99 | -86.82 | -74.64 | -0.02 | 97.73 | 88.89 | -6.38 | -622.95 | 61.47 | 28.28 | -7.88 | -5.76 | 0 | 0 | 0 | 28.24 | -8.43 | -32.0 | 20.74 | 15.87 | 373.52 | 15.29 | 12.18 | 492.64 | 11.18 | -1.32 | 7.71 | 0.1 | -16.67 | 0.0 | 81.75 | -34.2 | -20.15 |
| 21Q4 (9) | 31.16 | -26.06 | 46.29 | -29.94 | -44.08 | -165.66 | 22.68 | 286.21 | 674.18 | -0.88 | -109.33 | -1000.0 | 1.22 | -94.29 | -87.84 | 30.7 | 24.19 | 143.84 | 0 | 0 | 0 | 30.84 | 21.87 | 84.9 | 17.9 | 5.85 | 226.64 | 13.63 | -1.59 | 701.76 | 11.33 | 2.26 | 5.69 | 0.12 | -7.69 | 20.0 | 124.24 | -26.11 | -26.97 |
| 21Q3 (8) | 42.14 | 120.86 | 395.18 | -20.78 | 56.98 | -208.31 | -12.18 | -132.3 | -328.87 | 9.43 | 836.72 | 1209.72 | 21.36 | 173.1 | 1106.78 | 24.72 | -48.93 | 261.4 | 0 | 0 | 0 | 25.31 | -54.38 | 154.26 | 16.91 | 55.71 | 499.65 | 13.85 | 62.37 | 2247.46 | 11.08 | 5.32 | 1.84 | 0.13 | 8.33 | 62.5 | 168.16 | 68.95 | 128.23 |
| 21Q2 (7) | 19.08 | 42.71 | 37.27 | -48.3 | -61.38 | -2827.27 | 37.71 | 219.85 | 1061.99 | -1.28 | -611.11 | -236.84 | -29.22 | -76.45 | -338.53 | 48.4 | 61.28 | 975.56 | 0 | 0 | 0 | 55.47 | 33.57 | 736.53 | 10.86 | 147.95 | 155.53 | 8.53 | 230.62 | 264.53 | 10.52 | 1.35 | -4.45 | 0.12 | 20.0 | 33.33 | 99.53 | -2.78 | -3.76 |
| 21Q1 (6) | 13.37 | -37.23 | 35.32 | -29.93 | -165.57 | -217.39 | 11.79 | 398.48 | 359.12 | -0.18 | -125.0 | -147.37 | -16.56 | -265.1 | -3780.0 | 30.01 | 138.36 | 578.96 | 0 | 0 | 0 | 41.53 | 148.99 | 453.62 | 4.38 | -20.07 | 409.3 | 2.58 | 51.76 | 226.58 | 10.38 | -3.17 | -6.99 | 0.1 | 0.0 | -23.08 | 102.37 | -39.83 | 25.17 |
| 20Q4 (5) | 21.3 | 150.29 | 20.2 | -11.27 | -67.21 | -106.03 | -3.95 | -39.08 | -115.85 | -0.08 | -111.11 | -100.0 | 10.03 | 466.67 | -18.12 | 12.59 | 84.06 | 128.91 | 0 | 0 | 0 | 16.68 | 67.58 | 89.12 | 5.48 | 94.33 | 349.18 | 1.7 | 188.14 | 2733.33 | 10.72 | -1.47 | -5.72 | 0.1 | 25.0 | -16.67 | 170.13 | 130.9 | 10.89 |
| 20Q3 (4) | 8.51 | -38.78 | 0.0 | -6.74 | -308.48 | 0.0 | -2.84 | 27.55 | 0.0 | 0.72 | 289.47 | 0.0 | 1.77 | -85.55 | 0.0 | 6.84 | 52.0 | 0.0 | 0 | 0 | 0.0 | 9.95 | 50.1 | 0.0 | 2.82 | -33.65 | 0.0 | 0.59 | -74.79 | 0.0 | 10.88 | -1.18 | 0.0 | 0.08 | -11.11 | 0.0 | 73.68 | -28.76 | 0.0 |
| 20Q2 (3) | 13.9 | 40.69 | 0.0 | -1.65 | 82.5 | 0.0 | -3.92 | 13.85 | 0.0 | -0.38 | -200.0 | 0.0 | 12.25 | 2622.22 | 0.0 | 4.5 | 1.81 | 0.0 | 0 | 0 | 0.0 | 6.63 | -11.6 | 0.0 | 4.25 | 394.19 | 0.0 | 2.34 | 196.2 | 0.0 | 11.01 | -1.34 | 0.0 | 0.09 | -30.77 | 0.0 | 103.42 | 26.45 | 0.0 |
| 20Q1 (2) | 9.88 | -44.24 | 0.0 | -9.43 | -72.39 | 0.0 | -4.55 | -148.63 | 0.0 | 0.38 | 1050.0 | 0.0 | 0.45 | -96.33 | 0.0 | 4.42 | -19.64 | 0.0 | 0 | 0 | 0.0 | 7.50 | -14.94 | 0.0 | 0.86 | -29.51 | 0.0 | 0.79 | 1216.67 | 0.0 | 11.16 | -1.85 | 0.0 | 0.13 | 8.33 | 0.0 | 81.79 | -46.69 | 0.0 |
| 19Q4 (1) | 17.72 | 0.0 | 0.0 | -5.47 | 0.0 | 0.0 | -1.83 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 12.25 | 0.0 | 0.0 | 5.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.82 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 11.37 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 153.42 | 0.0 | 0.0 |
