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) | 91.33 | 18.1 | -27.7 | 0 | -2.96 | 0 | 1.43 | -33.49 | 63.63 | 57.23 | 26.59 | -27.71 | 2.49 | 1283.33 | 10.86 | -19.98 | 69.46 | -4.44 | 55.93 | -10.6 | 23.34 | 5.47 | 0.58 | 3.57 | 114.38 | 26.09 |
| 2022 (9) | 77.33 | 187.47 | -36.86 | 0 | -4.95 | 0 | 2.15 | 616.67 | 40.47 | 0 | 36.78 | 1.27 | 0.18 | 0 | 13.57 | -20.06 | 72.69 | 66.76 | 62.56 | 80.18 | 22.13 | 47.14 | 0.56 | 9.8 | 90.71 | 69.52 |
| 2021 (8) | 26.9 | -22.46 | -40.88 | 0 | 18.34 | 0 | 0.3 | 500.0 | -13.98 | 0 | 36.32 | 104.74 | -2.84 | 0 | 16.98 | 65.49 | 43.59 | 17.56 | 34.72 | 27.09 | 15.04 | 34.89 | 0.51 | 96.15 | 53.51 | -40.26 |
| 2020 (7) | 34.69 | 3.24 | -20.48 | 0 | -13.66 | 0 | 0.05 | -93.59 | 14.21 | -23.93 | 17.74 | 57.27 | -3.1 | 0 | 10.26 | 37.24 | 37.08 | 34.79 | 27.32 | 31.6 | 11.15 | 8.99 | 0.26 | 116.67 | 89.57 | -17.07 |
| 2019 (6) | 33.6 | 122.81 | -14.92 | 0 | -1.49 | 0 | 0.78 | 680.0 | 18.68 | 2022.73 | 11.28 | -13.83 | -1.81 | 0 | 7.48 | -23.98 | 27.51 | 38.8 | 20.76 | 29.02 | 10.23 | 24.91 | 0.12 | 50.0 | 108.00 | 74.47 |
| 2018 (5) | 15.08 | 46.98 | -14.2 | 0 | 0.96 | -48.39 | 0.1 | 0 | 0.88 | 0 | 13.09 | 25.14 | 0.38 | 0 | 9.83 | -1.45 | 19.82 | 62.46 | 16.09 | 68.31 | 8.19 | 31.04 | 0.08 | 14.29 | 61.90 | -4.19 |
| 2017 (4) | 10.26 | 16.72 | -11.38 | 0 | 1.86 | 0 | -0.16 | 0 | -1.12 | 0 | 10.46 | 98.48 | -1.46 | 0 | 9.98 | 67.81 | 12.2 | 67.58 | 9.56 | 38.55 | 6.25 | 95.31 | 0.07 | 16.67 | 64.61 | -25.32 |
| 2016 (3) | 8.79 | -58.02 | -3.9 | 0 | -6.36 | 0 | -0.2 | 0 | 4.89 | -63.91 | 5.27 | 12.13 | 1.19 | 0 | 5.95 | 3.7 | 7.28 | -6.67 | 6.9 | -13.32 | 3.2 | 15.94 | 0.06 | -14.29 | 86.52 | -55.42 |
| 2015 (2) | 20.94 | 37.4 | -7.39 | 0 | -6.83 | 0 | 0.38 | -9.52 | 13.55 | 58.85 | 4.7 | -25.04 | -3.01 | 0 | 5.73 | -24.06 | 7.8 | -29.35 | 7.96 | -26.16 | 2.76 | 2.6 | 0.07 | -30.0 | 194.07 | 72.8 |
| 2014 (1) | 15.24 | 902.63 | -6.71 | 0 | -7.69 | 0 | 0.42 | 0 | 8.53 | 0 | 6.27 | 12.57 | -0.59 | 0 | 7.55 | 9.29 | 11.04 | 25.03 | 10.78 | 48.69 | 2.69 | 5.49 | 0.1 | 0.0 | 112.31 | 631.47 |
| 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) | 21.43 | -28.33 | -17.23 | -13.23 | -54.74 | -87.66 | -2.92 | -873.33 | 81.27 | -1.61 | -265.98 | -3925.0 | 8.2 | -61.59 | -56.48 | 8.8 | 47.16 | 53.31 | -1.32 | -2540.0 | -109.52 | 10.91 | 34.52 | 22.85 | 27.9 | 8.73 | 45.01 | 20.62 | -7.82 | 10.44 | 5.55 | 3.93 | -4.31 | 0.17 | 13.33 | 13.33 | 81.36 | -24.19 | -22.63 |
| 24Q2 (19) | 29.9 | 17.72 | 43.54 | -8.55 | -21.28 | -42.03 | -0.3 | -106.17 | 97.62 | 0.97 | 908.33 | 908.33 | 21.35 | 16.35 | 44.16 | 5.98 | -9.39 | -19.95 | -0.05 | 78.26 | -102.82 | 8.11 | -22.0 | -37.88 | 25.66 | 26.4 | 71.07 | 22.37 | 8.07 | 74.09 | 5.34 | -6.32 | -11.74 | 0.15 | 0.0 | 0.0 | 107.32 | 12.18 | -1.85 |
| 24Q1 (18) | 25.4 | 84.86 | -17.72 | -7.05 | -19.09 | 19.06 | 4.86 | 804.35 | -81.26 | -0.12 | -114.81 | 45.45 | 18.35 | 134.65 | -17.19 | 6.6 | -17.81 | 23.6 | -0.23 | -109.24 | 79.82 | 10.40 | -14.92 | 11.5 | 20.3 | 1.96 | 32.68 | 20.7 | 64.42 | 75.13 | 5.7 | 3.07 | -4.2 | 0.15 | 7.14 | 0.0 | 95.67 | 27.14 | -44.46 |
| 23Q4 (17) | 13.74 | -46.93 | -49.84 | -5.92 | 16.03 | 31.88 | -0.69 | 95.57 | 80.34 | 0.81 | 2125.0 | 58.82 | 7.82 | -58.49 | -58.18 | 8.03 | 39.9 | 6.64 | 2.49 | 495.24 | 344.12 | 12.22 | 37.62 | 14.14 | 19.91 | 3.48 | -8.71 | 12.59 | -32.57 | -13.35 | 5.53 | -4.66 | -5.63 | 0.14 | -6.67 | 0.0 | 75.25 | -28.44 | -43.6 |
| 23Q3 (16) | 25.89 | 24.29 | 13.65 | -7.05 | -17.11 | 19.43 | -15.59 | -23.63 | -277.48 | -0.04 | 66.67 | -104.4 | 18.84 | 27.21 | 34.28 | 5.74 | -23.16 | -33.95 | -0.63 | -135.59 | -290.91 | 8.88 | -31.98 | -25.72 | 19.24 | 28.27 | 5.37 | 18.67 | 45.29 | -2.2 | 5.8 | -4.13 | 1.05 | 0.15 | 0.0 | 7.14 | 105.16 | -3.83 | 15.27 |
| 23Q2 (15) | 20.83 | -32.52 | 20.34 | -6.02 | 30.88 | 53.48 | -12.61 | -148.61 | -194.63 | -0.12 | 45.45 | -119.67 | 14.81 | -33.17 | 238.9 | 7.47 | 39.89 | -42.49 | 1.77 | 255.26 | 254.0 | 13.05 | 40.01 | -33.15 | 15.0 | -1.96 | -10.71 | 12.85 | 8.71 | -14.9 | 6.05 | 1.68 | 11.21 | 0.15 | 0.0 | 7.14 | 109.34 | -36.53 | 30.63 |
| 23Q1 (14) | 30.87 | 12.71 | 213.08 | -8.71 | -0.23 | -34.41 | 25.94 | 839.03 | 271.63 | -0.22 | -143.14 | -300.0 | 22.16 | 18.5 | 555.62 | 5.34 | -29.08 | -29.46 | -1.14 | -11.76 | -400.0 | 9.32 | -12.91 | -24.3 | 15.3 | -29.85 | -3.29 | 11.82 | -18.65 | -14.6 | 5.95 | 1.54 | 17.13 | 0.15 | 7.14 | 15.38 | 172.27 | 29.12 | 232.83 |
| 22Q4 (13) | 27.39 | 20.24 | 252.96 | -8.69 | 0.69 | 13.27 | -3.51 | 15.01 | -367.94 | 0.51 | -43.96 | 200.0 | 18.7 | 33.29 | 927.43 | 7.53 | -13.35 | -33.13 | -1.02 | -409.09 | -135.79 | 10.71 | -10.44 | -42.42 | 21.81 | 19.44 | 69.73 | 14.53 | -23.89 | 44.72 | 5.86 | 2.09 | 17.67 | 0.14 | 0.0 | 0.0 | 133.41 | 46.24 | 160.64 |
| 22Q3 (12) | 22.78 | 31.6 | 392.01 | -8.75 | 32.38 | 28.1 | -4.13 | 3.5 | -146.3 | 0.91 | 49.18 | 116.67 | 14.03 | 221.05 | 286.07 | 8.69 | -33.1 | -8.72 | 0.33 | -34.0 | 114.16 | 11.95 | -38.78 | -28.01 | 18.26 | 8.69 | 68.61 | 19.09 | 26.42 | 106.38 | 5.74 | 5.51 | 52.25 | 0.14 | 0.0 | 7.69 | 91.23 | 8.99 | 159.11 |
| 22Q2 (11) | 17.31 | 75.56 | 122.49 | -12.94 | -99.69 | -34.09 | -4.28 | -161.32 | -155.44 | 0.61 | 454.55 | 284.85 | 4.37 | 29.29 | 333.69 | 12.99 | 71.6 | 82.96 | 0.5 | 31.58 | 121.65 | 19.53 | 58.55 | 33.64 | 16.8 | 6.19 | 73.02 | 15.1 | 9.1 | 112.98 | 5.44 | 7.09 | 75.48 | 0.14 | 7.69 | 7.69 | 83.70 | 61.72 | 11.03 |
| 22Q1 (10) | 9.86 | 27.06 | 46.51 | -6.48 | 35.33 | 28.4 | 6.98 | 432.82 | 1736.84 | 0.11 | -35.29 | 175.0 | 3.38 | 249.56 | 245.69 | 7.57 | -32.77 | -10.31 | 0.38 | -86.67 | 136.19 | 12.32 | -33.76 | -30.77 | 15.82 | 23.11 | 55.1 | 13.84 | 37.85 | 65.95 | 5.08 | 2.01 | 59.25 | 0.13 | -7.14 | 8.33 | 51.76 | 1.12 | -10.4 |
| 21Q4 (9) | 7.76 | 67.6 | 37.83 | -10.02 | 17.67 | -22.94 | 1.31 | -85.31 | 115.92 | 0.17 | -59.52 | -46.88 | -2.26 | 70.03 | 10.32 | 11.26 | 18.28 | 92.81 | 2.85 | 222.32 | 290.0 | 18.59 | 11.97 | 52.5 | 12.85 | 18.65 | 32.89 | 10.04 | 8.54 | 54.7 | 4.98 | 32.1 | 87.22 | 0.14 | 7.69 | -6.67 | 51.19 | 45.38 | -15.45 |
| 21Q3 (8) | 4.63 | -40.49 | -52.99 | -12.17 | -26.11 | -77.41 | 8.92 | 15.54 | 292.66 | 0.42 | 227.27 | 940.0 | -7.54 | -303.21 | -352.17 | 9.52 | 34.08 | 68.79 | -2.33 | -0.87 | -202.6 | 16.61 | 13.64 | 36.29 | 10.83 | 11.53 | 3.74 | 9.25 | 30.47 | 19.97 | 3.77 | 21.61 | 10.88 | 0.13 | 0.0 | 160.0 | 35.21 | -53.3 | -60.11 |
| 21Q2 (7) | 7.78 | 15.6 | -3.11 | -9.65 | -6.63 | -116.37 | 7.72 | 1931.58 | 2131.58 | -0.33 | -925.0 | -3.12 | -1.87 | 19.4 | -152.38 | 7.1 | -15.88 | 83.94 | -2.31 | -120.0 | -5675.0 | 14.61 | -17.87 | 79.24 | 9.71 | -4.8 | -21.06 | 7.09 | -14.99 | -21.13 | 3.1 | -2.82 | 31.91 | 0.13 | 8.33 | 333.33 | 75.39 | 30.5 | 6.74 |
| 21Q1 (6) | 6.73 | 19.54 | -39.75 | -9.05 | -11.04 | -796.04 | 0.38 | 104.62 | 192.68 | 0.04 | -87.5 | -33.33 | -2.32 | 7.94 | -122.83 | 8.44 | 44.52 | 251.67 | -1.05 | 30.0 | -31.25 | 17.79 | 45.92 | 132.54 | 10.2 | 5.48 | 117.95 | 8.34 | 28.51 | 101.94 | 3.19 | 19.92 | 16.42 | 0.12 | -20.0 | 300.0 | 57.77 | -4.57 | -64.32 |
| 20Q4 (5) | 5.63 | -42.84 | -37.72 | -8.15 | -18.8 | -99.75 | -8.23 | -77.75 | -499.51 | 0.32 | 740.0 | -74.4 | -2.52 | -184.28 | -150.81 | 5.84 | 3.55 | 207.37 | -1.5 | -94.81 | -1775.0 | 12.19 | 0.07 | 161.3 | 9.67 | -7.38 | 7.33 | 6.49 | -15.82 | 7.63 | 2.66 | -21.76 | 29.13 | 0.15 | 200.0 | 400.0 | 60.54 | -31.41 | -45.62 |
| 20Q3 (4) | 9.85 | 22.67 | 0.0 | -6.86 | -53.81 | 0.0 | -4.63 | -1118.42 | 0.0 | -0.05 | 84.38 | 0.0 | 2.99 | -16.25 | 0.0 | 5.64 | 46.11 | 0.0 | -0.77 | -1825.0 | 0.0 | 12.18 | 49.46 | 0.0 | 10.44 | -15.12 | 0.0 | 7.71 | -14.24 | 0.0 | 3.4 | 44.68 | 0.0 | 0.05 | 66.67 | 0.0 | 88.26 | 24.97 | 0.0 |
| 20Q2 (3) | 8.03 | -28.11 | 0.0 | -4.46 | -341.58 | 0.0 | -0.38 | 7.32 | 0.0 | -0.32 | -633.33 | 0.0 | 3.57 | -64.86 | 0.0 | 3.86 | 60.83 | 0.0 | -0.04 | 95.0 | 0.0 | 8.15 | 6.55 | 0.0 | 12.3 | 162.82 | 0.0 | 8.99 | 117.68 | 0.0 | 2.35 | -14.23 | 0.0 | 0.03 | 0.0 | 0.0 | 70.62 | -56.37 | 0.0 |
| 20Q1 (2) | 11.17 | 23.56 | 0.0 | -1.01 | 75.25 | 0.0 | -0.41 | -119.9 | 0.0 | 0.06 | -95.2 | 0.0 | 10.16 | 104.84 | 0.0 | 2.4 | 26.32 | 0.0 | -0.8 | -900.0 | 0.0 | 7.65 | 63.96 | 0.0 | 4.68 | -48.06 | 0.0 | 4.13 | -31.51 | 0.0 | 2.74 | 33.01 | 0.0 | 0.03 | 0.0 | 0.0 | 161.88 | 45.41 | 0.0 |
| 19Q4 (1) | 9.04 | 0.0 | 0.0 | -4.08 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 4.67 | 0.0 | 0.0 | 9.01 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 111.33 | 0.0 | 0.0 |
