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) | 36.5 | -70.21 | -188.02 | 0 | 86.66 | 0 | 0.89 | 78.0 | -151.52 | 0 | 183.61 | 76.74 | -3.98 | 0 | 123.43 | 94.76 | 40.78 | -21.35 | 34.59 | -28.27 | 22.19 | 8.09 | 0.03 | 50.0 | 64.25 | -63.94 |
| 2022 (9) | 122.54 | 224.7 | -103.91 | 0 | -3.37 | 0 | 0.5 | 212.5 | 18.63 | -19.7 | 103.89 | 492.98 | 0 | 0 | 63.37 | 340.08 | 51.85 | 185.52 | 48.22 | 241.74 | 20.53 | -0.05 | 0.02 | 0.0 | 178.19 | 63.69 |
| 2021 (8) | 37.74 | 5.63 | -14.54 | 0 | -8.96 | 0 | 0.16 | -30.43 | 23.2 | -10.29 | 17.52 | 158.79 | 0 | 0 | 14.40 | 153.88 | 18.16 | -1.2 | 14.11 | 7.87 | 20.54 | -8.1 | 0.02 | -33.33 | 108.85 | 8.03 |
| 2020 (7) | 35.73 | -18.13 | -9.87 | 0 | -13.59 | 0 | 0.23 | -28.12 | 25.86 | -6.51 | 6.77 | -66.13 | -0.02 | 0 | 5.67 | -66.98 | 18.38 | -29.82 | 13.08 | -38.48 | 22.35 | -0.67 | 0.03 | 50.0 | 100.76 | 1.08 |
| 2019 (6) | 43.64 | -39.4 | -15.98 | 0 | -34.93 | 0 | 0.32 | 0 | 27.66 | -47.47 | 19.99 | 30.4 | 0 | 0 | 17.18 | 83.31 | 26.19 | -57.62 | 21.26 | -61.9 | 22.5 | 7.04 | 0.02 | -33.33 | 99.68 | 6.38 |
| 2018 (5) | 72.01 | 79.71 | -19.35 | 0 | -54.83 | 0 | 0 | 0 | 52.66 | 43.25 | 15.33 | 363.14 | 0 | 0 | 9.37 | 259.94 | 61.8 | 124.73 | 55.8 | 148.77 | 21.02 | 1.06 | 0.03 | -72.73 | 93.70 | 1.35 |
| 2017 (4) | 40.07 | 34.28 | -3.31 | 0 | -5.12 | 0 | 0.22 | 0 | 36.76 | 52.47 | 3.31 | -62.04 | 0 | 0 | 2.60 | -67.77 | 27.5 | 186.16 | 22.43 | 207.26 | 20.8 | -0.62 | 0.11 | -73.81 | 92.46 | -11.23 |
| 2016 (3) | 29.84 | -6.72 | -5.73 | 0 | -8.45 | 0 | -0.15 | 0 | 24.11 | 21.71 | 8.72 | -3.86 | 0 | 0 | 8.08 | -6.58 | 9.61 | -35.46 | 7.3 | -42.88 | 20.93 | 2.65 | 0.42 | -41.67 | 104.15 | 10.34 |
| 2015 (2) | 31.99 | -13.96 | -12.18 | 0 | -14.61 | 0 | -0.17 | 0 | 19.81 | -40.92 | 9.07 | 148.49 | -0.11 | 0 | 8.65 | 164.11 | 14.89 | 21.35 | 12.78 | 17.57 | 20.39 | 0.64 | 0.72 | -8.86 | 94.39 | -18.96 |
| 2014 (1) | 37.18 | 37.3 | -3.65 | 0 | -11.79 | 0 | -0.06 | 0 | 33.53 | 42.38 | 3.65 | 3.69 | 0 | 0 | 3.27 | -8.25 | 12.27 | 114.89 | 10.87 | 246.18 | 20.26 | 2.95 | 0.79 | -29.46 | 116.48 | 2.97 |
| 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) | 5.87 | 218.35 | -54.71 | -20.59 | -28.69 | 53.24 | 18.47 | -42.06 | 15.58 | -0.05 | -112.2 | 0.0 | -14.72 | 29.77 | 52.62 | 20.99 | 31.43 | -52.25 | 0 | 0 | 100.0 | 68.82 | 38.98 | -43.2 | 3.9 | -12.16 | -61.23 | 1.74 | -49.86 | -81.57 | 5.54 | -2.46 | -2.29 | 0.01 | 0.0 | 0.0 | 80.52 | 248.7 | -6.06 |
| 24Q2 (19) | -4.96 | -141.93 | -237.78 | -16.0 | 53.66 | 62.1 | 31.88 | 3987.8 | 318700.0 | 0.41 | 241.67 | 783.33 | -20.96 | 7.67 | 45.73 | 15.97 | -53.82 | -62.14 | 0 | 0 | 0 | 49.52 | -56.62 | -57.28 | 4.44 | 15.62 | -57.02 | 3.47 | -10.1 | -64.95 | 5.68 | -9.27 | 5.58 | 0.01 | 0.0 | 0.0 | -54.15 | -146.37 | -329.98 |
| 24Q1 (18) | 11.83 | 3.05 | 39.83 | -34.53 | 40.78 | 20.55 | -0.82 | -101.16 | -1266.67 | 0.12 | -88.12 | 700.0 | -22.7 | 51.53 | 35.14 | 34.58 | -40.66 | -19.9 | 0 | 0 | 0 | 114.16 | -24.65 | -0.49 | 3.84 | -59.37 | -64.87 | 3.86 | -39.59 | -56.43 | 6.26 | 7.01 | 18.34 | 0.01 | 0.0 | 0.0 | 116.78 | 24.61 | 95.46 |
| 23Q4 (17) | 11.48 | -11.42 | -40.49 | -58.31 | -32.43 | -48.48 | 70.73 | 342.62 | 141560.0 | 1.01 | 2120.0 | -37.65 | -46.83 | -50.72 | -134.38 | 58.27 | 32.55 | 48.42 | 0 | 100.0 | 0 | 151.51 | 25.04 | 69.8 | 9.45 | -6.06 | -30.0 | 6.39 | -32.31 | -35.78 | 5.85 | 3.17 | 12.72 | 0.01 | 0.0 | 0.0 | 93.71 | 9.33 | -26.4 |
| 23Q3 (16) | 12.96 | 260.0 | -36.72 | -44.03 | -4.29 | -78.48 | 15.98 | 159700.0 | 284.1 | -0.05 | 16.67 | 95.37 | -31.07 | 19.55 | -641.53 | 43.96 | 4.22 | 78.19 | -0.02 | 0 | 0 | 121.17 | 4.54 | 106.48 | 10.06 | -2.61 | -26.25 | 9.44 | -4.65 | -38.9 | 5.67 | 5.39 | 13.17 | 0.01 | 0.0 | 0.0 | 85.71 | 264.05 | -14.33 |
| 23Q2 (15) | 3.6 | -57.45 | -95.34 | -42.22 | 2.85 | -33.57 | 0.01 | 116.67 | 116.67 | -0.06 | -200.0 | -117.65 | -38.62 | -10.34 | -184.71 | 42.18 | -2.29 | 33.48 | 0 | 0 | 0 | 115.91 | 1.04 | 48.56 | 10.33 | -5.49 | -22.62 | 9.9 | 11.74 | -22.66 | 5.38 | 1.7 | 8.03 | 0.01 | 0.0 | 0.0 | 23.54 | -60.59 | -94.57 |
| 23Q1 (14) | 8.46 | -56.14 | 52.16 | -43.46 | -10.67 | -419.86 | -0.06 | -20.0 | -101.1 | -0.02 | -101.23 | 94.74 | -35.0 | -75.18 | -1150.0 | 43.17 | 9.96 | 416.39 | 0 | 0 | 0 | 114.72 | 28.57 | 412.96 | 10.93 | -19.04 | -3.79 | 8.86 | -10.95 | -11.58 | 5.29 | 1.93 | -1.12 | 0.01 | 0.0 | 0.0 | 59.75 | -53.08 | 65.27 |
| 22Q4 (13) | 19.29 | -5.81 | 80.45 | -39.27 | -59.18 | -595.83 | -0.05 | 99.42 | 0 | 1.62 | 250.0 | 1700.0 | -19.98 | -376.85 | -207.36 | 39.26 | 59.14 | 675.89 | 0 | 0 | 0 | 89.23 | 52.05 | 460.58 | 13.5 | -1.03 | 196.05 | 9.95 | -35.6 | 160.47 | 5.19 | 3.59 | 3.39 | 0.01 | 0.0 | 0 | 127.33 | 27.26 | 5.29 |
| 22Q3 (12) | 20.48 | -73.47 | 43.72 | -24.67 | 21.96 | -982.02 | -8.68 | -14366.67 | -4.08 | -1.08 | -417.65 | -3500.0 | -4.19 | -109.19 | -135.0 | 24.67 | -21.93 | 982.02 | 0 | 0 | 0 | 58.68 | -24.79 | 717.43 | 13.64 | 2.17 | 152.13 | 15.45 | 20.7 | 261.83 | 5.01 | 0.6 | 1.83 | 0.01 | 0.0 | 0.0 | 100.05 | -76.94 | -35.41 |
| 22Q2 (11) | 77.2 | 1288.49 | 1080.43 | -31.61 | -278.11 | -419.9 | -0.06 | -101.1 | -500.0 | 0.34 | 189.47 | 161.54 | 45.59 | 1728.21 | 9810.87 | 31.6 | 277.99 | 420.59 | 0 | 0 | 0 | 78.02 | 248.87 | 267.24 | 13.35 | 17.52 | 252.24 | 12.8 | 27.74 | 365.45 | 4.98 | -6.92 | -4.41 | 0.01 | 0.0 | 0.0 | 433.95 | 1100.39 | 428.84 |
| 22Q1 (10) | 5.56 | -47.99 | -11.04 | -8.36 | -205.56 | 40.71 | 5.43 | 0 | 990.16 | -0.38 | -522.22 | -1800.0 | -2.8 | -115.05 | 64.33 | 8.36 | 65.22 | 103.9 | 0 | 0 | 0 | 22.36 | 40.51 | 61.14 | 11.36 | 149.12 | 158.18 | 10.02 | 162.3 | 207.36 | 5.35 | 6.57 | -0.74 | 0.01 | 0 | 0.0 | 36.15 | -70.11 | -49.91 |
| 21Q4 (9) | 10.69 | -24.98 | -3.17 | 7.92 | 447.37 | 591.93 | 0 | 100.0 | 100.0 | 0.09 | 400.0 | 200.0 | 18.61 | 55.47 | 97.35 | 5.06 | 121.93 | 216.25 | 0 | 0 | 0 | 15.92 | 121.72 | 193.77 | 4.56 | -15.71 | -7.88 | 3.82 | -10.54 | 26.91 | 5.02 | 2.03 | -9.71 | 0 | -100.0 | -100.0 | 120.93 | -21.93 | -6.02 |
| 21Q3 (8) | 14.25 | 117.89 | 17.09 | -2.28 | 62.5 | -200.0 | -8.34 | -83300.0 | 38.54 | -0.03 | -123.08 | -142.86 | 11.97 | 2502.17 | 4.91 | 2.28 | -62.44 | 208.11 | 0 | 0 | 100.0 | 7.18 | -66.21 | 186.86 | 5.41 | 42.74 | 28.2 | 4.27 | 55.27 | 57.56 | 4.92 | -5.57 | -11.67 | 0.01 | 0.0 | 0.0 | 154.89 | 88.76 | 5.51 |
| 21Q2 (7) | 6.54 | 4.64 | -30.57 | -6.08 | 56.88 | -57.51 | -0.01 | 98.36 | 0.0 | 0.13 | 750.0 | 230.0 | 0.46 | 105.86 | -91.73 | 6.07 | 48.05 | 622.62 | 0 | 0 | 0 | 21.25 | 53.08 | 682.56 | 3.79 | -13.86 | -21.86 | 2.75 | -15.64 | -19.35 | 5.21 | -3.34 | -6.8 | 0.01 | 0.0 | 0.0 | 82.06 | 13.7 | -21.51 |
| 21Q1 (6) | 6.25 | -43.39 | 102.27 | -14.1 | -775.78 | -287.36 | -0.61 | -6000.0 | -6000.0 | -0.02 | 77.78 | -105.56 | -7.85 | -183.24 | -1327.27 | 4.1 | 156.25 | 14.21 | 0 | 0 | 0 | 13.88 | 156.16 | 13.36 | 4.4 | -11.11 | 0.92 | 3.26 | 8.31 | -17.47 | 5.39 | -3.06 | -4.26 | 0.01 | 0.0 | 0 | 72.17 | -43.91 | 123.75 |
| 20Q4 (5) | 11.04 | -9.29 | 44.31 | -1.61 | -111.84 | 53.47 | -0.01 | 99.93 | 0 | -0.09 | -228.57 | -117.31 | 9.43 | -17.35 | 125.06 | 1.6 | 116.22 | -53.76 | 0 | 100.0 | 0 | 5.42 | 116.51 | -57.16 | 4.95 | 17.3 | 33.78 | 3.01 | 11.07 | 67.22 | 5.56 | -0.18 | -0.89 | 0.01 | 0.0 | 0 | 128.67 | -12.35 | 24.63 |
| 20Q3 (4) | 12.17 | 29.19 | 0.0 | -0.76 | 80.31 | 0.0 | -13.57 | -135600.0 | 0.0 | 0.07 | 170.0 | 0.0 | 11.41 | 105.22 | 0.0 | 0.74 | -11.9 | 0.0 | -0.02 | 0 | 0.0 | 2.50 | -7.82 | 0.0 | 4.22 | -12.99 | 0.0 | 2.71 | -20.53 | 0.0 | 5.57 | -0.36 | 0.0 | 0.01 | 0.0 | 0.0 | 146.80 | 40.41 | 0.0 |
| 20Q2 (3) | 9.42 | 204.85 | 0.0 | -3.86 | -6.04 | 0.0 | -0.01 | 0.0 | 0.0 | -0.1 | -127.78 | 0.0 | 5.56 | 1110.91 | 0.0 | 0.84 | -76.6 | 0.0 | 0 | 0 | 0.0 | 2.71 | -77.83 | 0.0 | 4.85 | 11.24 | 0.0 | 3.41 | -13.67 | 0.0 | 5.59 | -0.71 | 0.0 | 0.01 | 0 | 0.0 | 104.55 | 224.14 | 0.0 |
| 20Q1 (2) | 3.09 | -59.61 | 0.0 | -3.64 | -5.2 | 0.0 | -0.01 | 0 | 0.0 | 0.36 | -30.77 | 0.0 | -0.55 | -113.13 | 0.0 | 3.59 | 3.76 | 0.0 | 0 | 0 | 0.0 | 12.24 | -3.18 | 0.0 | 4.36 | 17.84 | 0.0 | 3.95 | 119.44 | 0.0 | 5.63 | 0.36 | 0.0 | 0 | 0 | 0.0 | 32.25 | -68.76 | 0.0 |
| 19Q4 (1) | 7.65 | 0.0 | 0.0 | -3.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 4.19 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.65 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 5.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 103.24 | 0.0 | 0.0 |
