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) | 18.42 | 41.91 | -13.37 | 0 | -1.12 | 0 | 0.59 | 0 | 5.05 | 0 | 12.35 | -32.62 | 0 | 0 | 25.68 | -44.32 | 7.9 | 7.63 | 6.86 | 9.41 | 10.88 | 24.63 | 0.05 | 25.0 | 103.54 | 19.97 |
| 2022 (9) | 12.98 | -14.38 | -18.0 | 0 | 4.41 | 0 | -1.38 | 0 | -5.02 | 0 | 18.33 | 85.34 | 0 | 0 | 46.12 | 56.75 | 7.34 | 9.55 | 6.27 | 6.81 | 8.73 | 13.67 | 0.04 | 0.0 | 86.30 | -22.63 |
| 2021 (8) | 15.16 | 38.07 | -9.61 | 0 | -0.64 | 0 | 0.17 | -83.5 | 5.55 | 29.37 | 9.89 | 61.07 | 0 | 0 | 29.43 | 46.75 | 6.7 | 51.24 | 5.87 | 52.47 | 7.68 | 12.78 | 0.04 | 0.0 | 111.55 | 8.71 |
| 2020 (7) | 10.98 | 77.96 | -6.69 | 0 | -3.6 | 0 | 1.03 | 0 | 4.29 | 0 | 6.14 | -25.39 | 0 | 0 | 20.05 | -38.09 | 4.43 | 36.31 | 3.85 | 56.5 | 6.81 | 12.38 | 0.04 | 33.33 | 102.62 | 42.2 |
| 2019 (6) | 6.17 | -9.26 | -8.49 | 0 | 1.44 | 242.86 | -1.23 | 0 | -2.32 | 0 | 8.23 | 50.46 | 0 | 0 | 32.39 | 23.22 | 3.25 | 3.5 | 2.46 | -4.28 | 6.06 | 30.04 | 0.03 | 0.0 | 72.16 | -22.95 |
| 2018 (5) | 6.8 | 40.21 | -5.46 | 0 | 0.42 | -93.06 | -1.21 | 0 | 1.34 | 0 | 5.47 | -29.69 | 0 | 0 | 26.29 | -42.43 | 3.14 | 14.18 | 2.57 | 19.53 | 4.66 | 23.94 | 0.03 | 0.0 | 93.66 | 14.71 |
| 2017 (4) | 4.85 | -1.62 | -7.8 | 0 | 6.05 | 24.74 | -0.11 | 0 | -2.95 | 0 | 7.78 | 43.54 | 0 | 0 | 45.66 | 22.82 | 2.75 | -13.52 | 2.15 | -6.52 | 3.76 | 24.5 | 0.03 | 0.0 | 81.65 | -11.39 |
| 2016 (3) | 4.93 | 24.49 | -5.46 | 0 | 4.85 | 0 | -0.15 | 0 | -0.53 | 0 | 5.42 | -0.37 | 0 | 0 | 37.17 | -23.46 | 3.18 | 34.18 | 2.3 | 29.21 | 3.02 | 22.76 | 0.03 | 0.0 | 92.15 | -0.64 |
| 2015 (2) | 3.96 | 24.14 | -5.22 | 0 | -1.1 | 0 | 0.12 | 1100.0 | -1.26 | 0 | 5.44 | 159.05 | 0 | 0 | 48.57 | 144.24 | 2.37 | -9.89 | 1.78 | -15.24 | 2.46 | 13.36 | 0.03 | 0.0 | 92.74 | 25.01 |
| 2014 (1) | 3.19 | -40.49 | -2.17 | 0 | 0.13 | 0 | 0.01 | 0 | 1.02 | -72.05 | 2.1 | 21.39 | 0 | 0 | 19.89 | 10.12 | 2.63 | 6.05 | 2.1 | -4.98 | 2.17 | 4.83 | 0.03 | -25.0 | 74.19 | -40.21 |
| 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) | 3.17 | -30.63 | -0.63 | -6.21 | -16.29 | -82.11 | 0.1 | 115.38 | 106.49 | -0.11 | 15.38 | -126.83 | -3.04 | -294.81 | -1281.82 | 6.16 | -7.23 | 79.07 | 0 | 0 | 0 | 45.80 | -12.47 | 62.69 | 2.24 | -4.27 | 16.67 | 1.91 | -12.79 | 10.4 | 3.13 | 4.68 | 15.5 | 0.01 | 0.0 | 0.0 | 62.77 | -28.71 | -12.43 |
| 24Q2 (19) | 4.57 | 11.74 | -10.39 | -5.34 | -131.17 | -73.38 | -0.65 | 8.45 | 8.45 | -0.13 | -172.22 | -262.5 | -0.77 | -143.26 | -138.12 | 6.64 | 184.98 | 106.21 | 0 | 0 | 0 | 52.32 | 170.83 | 97.27 | 2.34 | 47.17 | -9.65 | 2.19 | 57.55 | 5.8 | 2.99 | -2.61 | 14.12 | 0.01 | 0.0 | 0.0 | 88.05 | -3.76 | -18.85 |
| 24Q1 (18) | 4.09 | -32.84 | 1.24 | -2.31 | 25.96 | 38.56 | -0.71 | -141.28 | -18.33 | 0.18 | -52.63 | 162.07 | 1.78 | -40.07 | 535.71 | 2.33 | 23.28 | -38.85 | 0 | 0 | 0 | 19.32 | 25.94 | -42.14 | 1.59 | 6.71 | -16.75 | 1.39 | -10.32 | -7.95 | 3.07 | 3.72 | 18.53 | 0.01 | 0.0 | 0.0 | 91.50 | -32.09 | -6.92 |
| 23Q4 (17) | 6.09 | 90.91 | 13.83 | -3.12 | 8.5 | 34.04 | 1.72 | 211.69 | 647.83 | 0.38 | -7.32 | 860.0 | 2.97 | 1450.0 | 379.03 | 1.89 | -45.06 | -60.46 | 0 | 0 | 0 | 15.34 | -45.5 | -63.44 | 1.49 | -22.4 | -38.17 | 1.55 | -10.4 | -27.91 | 2.96 | 9.23 | 27.04 | 0.01 | 0.0 | 0.0 | 134.73 | 87.95 | 13.08 |
| 23Q3 (16) | 3.19 | -37.45 | -19.24 | -3.41 | -10.71 | 37.55 | -1.54 | -116.9 | -162.1 | 0.41 | 412.5 | 142.71 | -0.22 | -110.89 | 85.43 | 3.44 | 6.83 | -37.68 | 0 | 0 | 0 | 28.15 | 6.13 | -46.35 | 1.92 | -25.87 | -4.48 | 1.73 | -16.43 | -5.46 | 2.71 | 3.44 | 22.62 | 0.01 | 0.0 | 0.0 | 71.69 | -33.94 | -26.5 |
| 23Q2 (15) | 5.1 | 26.24 | 301.57 | -3.08 | 18.09 | 24.51 | -0.71 | -18.33 | -573.33 | 0.08 | 127.59 | 300.0 | 2.02 | 621.43 | 171.89 | 3.22 | -15.49 | -23.52 | 0 | 0 | 0 | 26.52 | -20.57 | -43.93 | 2.59 | 35.6 | 82.39 | 2.07 | 37.09 | 102.94 | 2.62 | 1.16 | 22.43 | 0.01 | 0.0 | 0.0 | 108.51 | 10.39 | 170.85 |
| 23Q1 (14) | 4.04 | -24.49 | 67.63 | -3.76 | 20.51 | -0.8 | -0.6 | -360.87 | -138.71 | -0.29 | -480.0 | 25.64 | 0.28 | -54.84 | 121.21 | 3.81 | -20.29 | -0.26 | 0 | 0 | 0 | 33.39 | -20.43 | -21.85 | 1.91 | -20.75 | 28.19 | 1.51 | -29.77 | 18.9 | 2.59 | 11.16 | 26.96 | 0.01 | 0.0 | 0.0 | 98.30 | -17.5 | 35.41 |
| 22Q4 (13) | 5.35 | 35.44 | 37.53 | -4.73 | 13.37 | -57.67 | 0.23 | -90.73 | 119.17 | -0.05 | 94.79 | -183.33 | 0.62 | 141.06 | -30.34 | 4.78 | -13.41 | 47.99 | 0 | 0 | 0 | 41.97 | -20.02 | 18.75 | 2.41 | 19.9 | 36.93 | 2.15 | 17.49 | 16.22 | 2.33 | 5.43 | 15.92 | 0.01 | 0.0 | 0.0 | 119.15 | 22.17 | 18.54 |
| 22Q3 (12) | 3.95 | 211.02 | 11.27 | -5.46 | -33.82 | -88.93 | 2.48 | 1553.33 | 978.26 | -0.96 | -4900.0 | -4900.0 | -1.51 | 46.26 | -328.79 | 5.52 | 31.12 | 88.4 | 0 | 0 | 0 | 52.47 | 10.93 | 62.07 | 2.01 | 41.55 | 16.86 | 1.83 | 79.41 | 29.79 | 2.21 | 3.27 | 12.18 | 0.01 | 0.0 | 0.0 | 97.53 | 143.44 | -6.86 |
| 22Q2 (11) | 1.27 | -47.3 | -58.9 | -4.08 | -9.38 | -79.74 | 0.15 | -90.32 | 400.0 | 0.02 | 105.13 | -90.0 | -2.81 | -112.88 | -442.68 | 4.21 | 10.21 | 87.95 | 0 | 0 | 0 | 47.30 | 10.7 | 71.05 | 1.42 | -4.7 | -21.11 | 1.02 | -19.69 | -32.45 | 2.14 | 4.9 | 15.68 | 0.01 | 0.0 | 0.0 | 40.06 | -44.81 | -56.31 |
| 22Q1 (10) | 2.41 | -38.05 | -47.95 | -3.73 | -24.33 | -157.24 | 1.55 | 229.17 | 318.92 | -0.39 | -750.0 | -254.55 | -1.32 | -248.31 | -141.51 | 3.82 | 18.27 | 156.38 | 0 | 0 | 0 | 42.73 | 20.91 | 109.63 | 1.49 | -15.34 | 4.93 | 1.27 | -31.35 | 16.51 | 2.04 | 1.49 | 10.27 | 0.01 | 0.0 | 0.0 | 72.59 | -27.78 | -53.75 |
| 21Q4 (9) | 3.89 | 9.58 | -20.45 | -3.0 | -3.81 | -111.27 | -1.2 | -621.74 | -200.0 | 0.06 | 200.0 | -90.0 | 0.89 | 34.85 | -74.35 | 3.23 | 10.24 | 152.34 | 0 | 0 | 0 | 35.34 | 9.15 | 126.94 | 1.76 | 2.33 | 27.54 | 1.85 | 31.21 | 50.41 | 2.01 | 2.03 | 13.56 | 0.01 | 0.0 | 0.0 | 100.52 | -4.01 | -38.13 |
| 21Q3 (8) | 3.55 | 14.89 | 47.3 | -2.89 | -27.31 | -25.11 | 0.23 | 560.0 | 124.47 | 0.02 | -90.0 | -96.97 | 0.66 | -19.51 | 560.0 | 2.93 | 30.8 | 52.6 | 0 | 0 | 0 | 32.38 | 17.07 | 37.93 | 1.72 | -4.44 | 36.51 | 1.41 | -6.62 | 5.22 | 1.97 | 6.49 | 15.2 | 0.01 | 0.0 | 0.0 | 104.72 | 14.21 | 32.96 |
| 21Q2 (7) | 3.09 | -33.26 | 73.6 | -2.27 | -56.55 | -31.21 | -0.05 | -113.51 | 98.27 | 0.2 | 281.82 | 217.65 | 0.82 | -74.21 | 1540.0 | 2.24 | 50.34 | 25.84 | 0 | 0 | 0 | 27.65 | 35.67 | 15.59 | 1.8 | 26.76 | 91.49 | 1.51 | 38.53 | 155.93 | 1.85 | 0.0 | 7.56 | 0.01 | 0.0 | 0.0 | 91.69 | -41.58 | 19.51 |
| 21Q1 (6) | 4.63 | -5.32 | 143.68 | -1.45 | -2.11 | -17.89 | 0.37 | 192.5 | -41.27 | -0.11 | -118.33 | -57.14 | 3.18 | -8.36 | 374.63 | 1.49 | 16.41 | 27.35 | 0 | 0 | 0 | 20.38 | 30.9 | 17.94 | 1.42 | 2.9 | 65.12 | 1.09 | -11.38 | 57.97 | 1.85 | 4.52 | 14.2 | 0.01 | 0.0 | 0.0 | 156.95 | -3.39 | 91.64 |
| 20Q4 (5) | 4.89 | 102.9 | 106.33 | -1.42 | 38.53 | 61.1 | -0.4 | 57.45 | -123.81 | 0.6 | -9.09 | 239.53 | 3.47 | 3370.0 | 371.09 | 1.28 | -33.33 | -62.02 | 0 | 0 | 0 | 15.57 | -33.66 | -67.56 | 1.38 | 9.52 | 30.19 | 1.23 | -8.21 | 59.74 | 1.77 | 3.51 | 10.62 | 0.01 | 0.0 | 0.0 | 162.46 | 106.28 | 63.14 |
| 20Q3 (4) | 2.41 | 35.39 | 0.0 | -2.31 | -33.53 | 0.0 | -0.94 | 67.47 | 0.0 | 0.66 | 488.24 | 0.0 | 0.1 | 100.0 | 0.0 | 1.92 | 7.87 | 0.0 | 0 | 0 | 0.0 | 23.47 | -1.89 | 0.0 | 1.26 | 34.04 | 0.0 | 1.34 | 127.12 | 0.0 | 1.71 | -0.58 | 0.0 | 0.01 | 0.0 | 0.0 | 78.76 | 2.65 | 0.0 |
| 20Q2 (3) | 1.78 | -6.32 | 0.0 | -1.73 | -40.65 | 0.0 | -2.89 | -558.73 | 0.0 | -0.17 | -142.86 | 0.0 | 0.05 | -92.54 | 0.0 | 1.78 | 52.14 | 0.0 | 0 | 0 | 0.0 | 23.92 | 38.44 | 0.0 | 0.94 | 9.3 | 0.0 | 0.59 | -14.49 | 0.0 | 1.72 | 6.17 | 0.0 | 0.01 | 0.0 | 0.0 | 76.72 | -6.32 | 0.0 |
| 20Q1 (2) | 1.9 | -19.83 | 0.0 | -1.23 | 66.3 | 0.0 | 0.63 | -62.5 | 0.0 | -0.07 | 83.72 | 0.0 | 0.67 | 152.34 | 0.0 | 1.17 | -65.28 | 0.0 | 0 | 0 | 0.0 | 17.28 | -64.0 | 0.0 | 0.86 | -18.87 | 0.0 | 0.69 | -10.39 | 0.0 | 1.62 | 1.25 | 0.0 | 0.01 | 0.0 | 0.0 | 81.90 | -17.76 | 0.0 |
| 19Q4 (1) | 2.37 | 0.0 | 0.0 | -3.65 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -1.28 | 0.0 | 0.0 | 3.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 48.01 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 99.58 | 0.0 | 0.0 |
