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) | 21.1 | 37.73 | -15.92 | 0 | -11.35 | 0 | -2.2 | 0 | 5.18 | 0 | 1.18 | -39.8 | -0.8 | 0 | 1.17 | -29.29 | 9.09 | -41.69 | 8.07 | -51.36 | 5.97 | -5.09 | 0 | 0 | 150.28 | 124.45 |
| 2022 (9) | 15.32 | -31.39 | -25.3 | 0 | -9.09 | 0 | 1.87 | 58.47 | -9.98 | 0 | 1.96 | -29.5 | -0.51 | 0 | 1.66 | -27.61 | 15.59 | -1.14 | 16.59 | 41.79 | 6.29 | 0.0 | 0 | 0 | 66.96 | -46.06 |
| 2021 (8) | 22.33 | 5.28 | 23.91 | 0 | -12.81 | 0 | 1.18 | 237.14 | 46.24 | 0 | 2.78 | -27.79 | -5.45 | 0 | 2.29 | -9.4 | 15.77 | -41.53 | 11.7 | -30.07 | 6.29 | -10.01 | 0 | 0 | 124.12 | 38.81 |
| 2020 (7) | 21.21 | 22.6 | -27.68 | 0 | 3.74 | 0 | 0.35 | 16.67 | -6.47 | 0 | 3.85 | 45.28 | -2.48 | 0 | 2.53 | 12.72 | 26.97 | 39.89 | 16.73 | 28.89 | 6.99 | 1.01 | 0 | 0 | 89.42 | 2.86 |
| 2019 (6) | 17.3 | 7.99 | -3.8 | 0 | -3.37 | 0 | 0.3 | -41.18 | 13.5 | 166.27 | 2.65 | 40.21 | -1.83 | 0 | 2.24 | 14.42 | 19.28 | 27.94 | 12.98 | 8.98 | 6.92 | 0.14 | 0 | 0 | 86.93 | 2.13 |
| 2018 (5) | 16.02 | -3.2 | -10.95 | 0 | -11.59 | 0 | 0.51 | 0 | 5.07 | -11.67 | 1.89 | -75.13 | -0.1 | 0 | 1.96 | -77.68 | 15.07 | 15.04 | 11.91 | 62.48 | 6.91 | -4.43 | 0 | 0 | 85.12 | -25.11 |
| 2017 (4) | 16.55 | 24.06 | -10.81 | 0 | -6.57 | 0 | -0.21 | 0 | 5.74 | -33.79 | 7.6 | -55.56 | -0.65 | 0 | 8.78 | -58.38 | 13.1 | -11.13 | 7.33 | -33.12 | 7.23 | 21.51 | 0 | 0 | 113.67 | 44.09 |
| 2016 (3) | 13.34 | -40.63 | -4.67 | 0 | -11.47 | 0 | -0.55 | 0 | 8.67 | 0 | 17.1 | 274.18 | -0.27 | 0 | 21.10 | 290.29 | 14.74 | -27.5 | 10.96 | -32.05 | 5.95 | 12.26 | 0 | 0 | 78.89 | -24.76 |
| 2015 (2) | 22.47 | 27.67 | -27.08 | 0 | 7.66 | 0 | 1.12 | 1020.0 | -4.61 | 0 | 4.57 | -53.7 | -21.97 | 0 | 5.41 | -56.7 | 20.33 | 71.27 | 16.13 | 41.99 | 5.3 | 6.21 | 0 | 0 | 104.85 | -2.47 |
| 2014 (1) | 17.6 | 13.62 | -9.9 | 0 | -6.4 | 0 | 0.1 | 233.33 | 7.7 | -44.72 | 9.87 | 68.72 | -0.91 | 0 | 12.48 | 65.77 | 11.87 | 10.32 | 11.36 | 29.98 | 4.99 | -1.96 | 0.02 | 0.0 | 107.51 | -3.87 |
| 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) | 0.55 | 113.96 | 61.76 | 2.48 | -70.99 | -35.08 | 7.85 | 39350.0 | 171.43 | -0.68 | 55.84 | 39.82 | 3.03 | -34.27 | -27.16 | 1.56 | -7.69 | 1014.29 | -0.73 | 38.14 | -356.25 | 4.25 | -12.42 | 766.4 | 4.34 | 22.95 | 51.22 | 3.34 | -18.54 | 11.33 | 1.31 | -2.24 | -10.88 | 0 | 0 | 0 | 11.83 | 116.33 | 55.5 |
| 24Q2 (19) | -3.94 | -872.55 | -197.52 | 8.55 | 170.08 | 190.19 | -0.02 | 99.13 | -100.4 | -1.54 | 28.37 | -123.19 | 4.61 | 139.44 | 184.74 | 1.69 | 445.16 | 838.89 | -1.18 | -162.22 | -807.69 | 4.86 | 352.58 | 532.4 | 3.53 | 35.77 | 112.65 | 4.1 | 30.16 | 108.12 | 1.34 | -4.96 | -10.67 | 0 | 0 | 0 | -72.43 | -747.58 | -162.21 |
| 24Q1 (18) | 0.51 | -90.61 | -95.48 | -12.2 | -637.44 | 2.56 | -2.29 | 37.6 | -31.61 | -2.15 | -1077.27 | -264.41 | -11.69 | -251.82 | -850.41 | 0.31 | -36.73 | -16.22 | -0.45 | -36.36 | -150.0 | 1.07 | -34.48 | -45.48 | 2.6 | -18.5 | 89.78 | 3.15 | 71.2 | 150.0 | 1.41 | -4.08 | -7.84 | 0 | 0 | 0 | 11.18 | -93.18 | -97.24 |
| 23Q4 (17) | 5.43 | 1497.06 | -37.44 | 2.27 | -40.58 | 130.47 | -3.67 | 66.61 | -307.78 | 0.22 | 119.47 | -77.78 | 7.7 | 85.1 | 526.02 | 0.49 | 250.0 | -26.87 | -0.33 | -106.25 | -191.67 | 1.64 | 233.62 | -39.89 | 3.19 | 11.15 | 1.27 | 1.84 | -38.67 | 14.29 | 1.47 | 0.0 | -5.16 | 0 | 0 | 0 | 164.05 | 2056.75 | -40.28 |
| 23Q3 (16) | 0.34 | -91.58 | 137.78 | 3.82 | 140.3 | -70.18 | -10.99 | -317.19 | -18.17 | -1.13 | -63.77 | -213.89 | 4.16 | 176.47 | -65.07 | 0.14 | -22.22 | -68.89 | -0.16 | -23.08 | 36.0 | 0.49 | -36.08 | -63.4 | 2.87 | 72.89 | -48.84 | 3.0 | 52.28 | -59.84 | 1.47 | -2.0 | -6.96 | 0 | 0 | 0 | 7.61 | -93.47 | 176.49 |
| 23Q2 (15) | 4.04 | -64.22 | -36.78 | -9.48 | 24.28 | -13.4 | 5.06 | 390.8 | 263.23 | -0.69 | -16.95 | -315.62 | -5.44 | -342.28 | -176.14 | 0.18 | -51.35 | -45.45 | -0.13 | 27.78 | 60.61 | 0.77 | -60.98 | -29.79 | 1.66 | 21.17 | -54.4 | 1.97 | 56.35 | -53.43 | 1.5 | -1.96 | -6.25 | 0 | 0 | 0 | 116.43 | -71.23 | 6.22 |
| 23Q1 (14) | 11.29 | 30.07 | 881.74 | -12.52 | -68.05 | 43.86 | -1.74 | -93.33 | -141.43 | -0.59 | -159.6 | -164.13 | -1.23 | -200.0 | 94.18 | 0.37 | -44.78 | -27.45 | -0.18 | -150.0 | 35.71 | 1.97 | -27.77 | 15.5 | 1.37 | -56.51 | -57.19 | 1.26 | -21.74 | -61.59 | 1.53 | -1.29 | -2.55 | 0 | 0 | 0 | 404.66 | 47.32 | 1606.61 |
| 22Q4 (13) | 8.68 | 1064.44 | 147.29 | -7.45 | -158.16 | -127.76 | -0.9 | 90.32 | -120.93 | 0.99 | 375.0 | 1137.5 | 1.23 | -89.67 | -95.95 | 0.67 | 48.89 | -57.59 | 0.36 | 244.0 | 113.74 | 2.72 | 103.14 | -42.04 | 3.15 | -43.85 | -24.1 | 1.61 | -78.45 | -47.56 | 1.55 | -1.9 | 4.03 | 0 | 0 | 0 | 274.68 | 2862.1 | 256.85 |
| 22Q3 (12) | -0.9 | -114.08 | -112.03 | 12.81 | 253.23 | 98.3 | -9.3 | -200.0 | 47.61 | -0.36 | -212.5 | -181.82 | 11.91 | 704.57 | -14.56 | 0.45 | 36.36 | 1225.0 | -0.25 | 24.24 | 82.76 | 1.34 | 22.63 | 1021.8 | 5.61 | 54.12 | 90.17 | 7.47 | 76.6 | 227.63 | 1.58 | -1.25 | 3.27 | 0 | 0 | 0 | -9.94 | -109.07 | -105.07 |
| 22Q2 (11) | 6.39 | 455.65 | 45.23 | -8.36 | 62.51 | -202.9 | -3.1 | -173.81 | -258.16 | 0.32 | -65.22 | 268.42 | -1.97 | 90.69 | -220.12 | 0.33 | -35.29 | -66.67 | -0.33 | -17.86 | 35.29 | 1.09 | -35.81 | -68.09 | 3.64 | 13.75 | -10.34 | 4.23 | 28.96 | 24.78 | 1.6 | 1.91 | -2.44 | 0 | 0 | 0 | 109.61 | 362.25 | 25.3 |
| 22Q1 (10) | 1.15 | -67.24 | -83.41 | -22.3 | -183.08 | -235.84 | 4.2 | -2.33 | 418.18 | 0.92 | 1050.0 | 9.52 | -21.15 | -169.69 | -7393.1 | 0.51 | -67.72 | 96.15 | -0.28 | 89.31 | 67.44 | 1.70 | -63.75 | 105.98 | 3.2 | -22.89 | -30.43 | 3.28 | 6.84 | 11.19 | 1.57 | 5.37 | -3.68 | 0 | 0 | 0 | 23.71 | -69.2 | -84.33 |
| 21Q4 (9) | 3.51 | -53.07 | -63.51 | 26.84 | 315.48 | 303.33 | 4.3 | 124.23 | 234.8 | 0.08 | -81.82 | 136.36 | 30.35 | 117.72 | 947.77 | 1.58 | 4050.0 | 187.27 | -2.62 | -80.69 | -571.79 | 4.70 | 3330.75 | 267.7 | 4.15 | 40.68 | -53.63 | 3.07 | 34.65 | -40.96 | 1.49 | -2.61 | -13.87 | 0 | 0 | 0 | 76.97 | -60.79 | -44.55 |
| 21Q3 (8) | 7.48 | 70.0 | 24.05 | 6.46 | 334.06 | 264.38 | -17.75 | -1005.61 | -1001.02 | 0.44 | 331.58 | 4500.0 | 13.94 | 750.0 | 563.81 | -0.04 | -104.04 | -106.15 | -1.45 | -184.31 | -30.63 | -0.15 | -104.24 | -110.12 | 2.95 | -27.34 | -68.07 | 2.28 | -32.74 | -57.38 | 1.53 | -6.71 | -14.04 | 0 | 0 | 0 | 196.33 | 124.44 | 132.14 |
| 21Q2 (7) | 4.4 | -36.51 | 18.28 | -2.76 | 58.43 | 42.86 | 1.96 | 248.48 | 615.79 | -0.19 | -122.62 | -170.37 | 1.64 | 465.52 | 247.75 | 0.99 | 280.77 | -23.85 | -0.51 | 40.7 | 47.42 | 3.43 | 314.39 | -0.69 | 4.06 | -11.74 | -35.45 | 3.39 | 14.92 | -6.09 | 1.64 | 0.61 | -6.82 | 0 | 0 | 0 | 87.48 | -42.19 | 26.27 |
| 21Q1 (6) | 6.93 | -27.96 | 276.63 | -6.64 | 49.7 | -15.88 | -1.32 | 58.62 | -124.72 | 0.84 | 481.82 | 162.5 | 0.29 | 108.1 | 107.46 | 0.26 | -52.73 | -83.75 | -0.86 | -120.51 | -458.33 | 0.83 | -35.3 | -86.33 | 4.6 | -48.6 | 84.0 | 2.95 | -43.27 | 14.79 | 1.63 | -5.78 | -5.23 | 0 | 0 | 0 | 151.31 | 9.0 | 252.78 |
| 20Q4 (5) | 9.62 | 59.54 | 107.78 | -13.2 | -235.88 | -65.0 | -3.19 | -261.93 | -274.32 | -0.22 | -2100.0 | 56.86 | -3.58 | -270.48 | -6.23 | 0.55 | -15.38 | -56.0 | -0.39 | 64.86 | 59.79 | 1.28 | -11.08 | -59.75 | 8.95 | -3.14 | 28.41 | 5.2 | -2.8 | 27.14 | 1.73 | -2.81 | 2.37 | 0 | 0 | 0 | 138.82 | 64.14 | 73.3 |
| 20Q3 (4) | 6.03 | 62.1 | 0.0 | -3.93 | 18.63 | 0.0 | 1.97 | 618.42 | 0.0 | -0.01 | -103.7 | 0.0 | 2.1 | 289.19 | 0.0 | 0.65 | -50.0 | 0.0 | -1.11 | -14.43 | 0.0 | 1.44 | -58.35 | 0.0 | 9.24 | 46.9 | 0.0 | 5.35 | 48.2 | 0.0 | 1.78 | 1.14 | 0.0 | 0 | 0 | 0.0 | 84.57 | 22.08 | 0.0 |
| 20Q2 (3) | 3.72 | 102.17 | 0.0 | -4.83 | 15.71 | 0.0 | -0.38 | -107.12 | 0.0 | 0.27 | -15.62 | 0.0 | -1.11 | 71.47 | 0.0 | 1.3 | -18.75 | 0.0 | -0.97 | -504.17 | 0.0 | 3.45 | -42.96 | 0.0 | 6.29 | 151.6 | 0.0 | 3.61 | 40.47 | 0.0 | 1.76 | 2.33 | 0.0 | 0 | 0 | 0.0 | 69.27 | 61.51 | 0.0 |
| 20Q1 (2) | 1.84 | -60.26 | 0.0 | -5.73 | 28.38 | 0.0 | 5.34 | 191.8 | 0.0 | 0.32 | 162.75 | 0.0 | -3.89 | -15.43 | 0.0 | 1.6 | 28.0 | 0.0 | 0.24 | 124.74 | 0.0 | 6.05 | 90.5 | 0.0 | 2.5 | -64.13 | 0.0 | 2.57 | -37.16 | 0.0 | 1.72 | 1.78 | 0.0 | 0 | 0 | 0.0 | 42.89 | -46.46 | 0.0 |
| 19Q4 (1) | 4.63 | 0.0 | 0.0 | -8.0 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | -3.37 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 4.09 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 80.10 | 0.0 | 0.0 |
