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) | 16.78 | -57.66 | -18.57 | 0 | -28.58 | 0 | -13.8 | 0 | -1.79 | 0 | 3.56 | 339.51 | 0.75 | 0 | 1.94 | 446.71 | 13.79 | -62.08 | 14.43 | -62.64 | 2.09 | -0.95 | 1.64 | 2.5 | 92.40 | -1.3 |
| 2022 (9) | 39.63 | -33.0 | -24.67 | 0 | 0.38 | -95.86 | 9.14 | -55.72 | 14.96 | -66.79 | 0.81 | -77.81 | -1.29 | 0 | 0.35 | -75.85 | 36.37 | -28.95 | 38.62 | -10.0 | 2.11 | 49.65 | 1.6 | 23.08 | 93.62 | -27.79 |
| 2021 (8) | 59.15 | 879.3 | -14.11 | 0 | 9.17 | 0 | 20.64 | 1174.07 | 45.04 | 809.9 | 3.65 | 201.65 | -0.6 | 0 | 1.47 | 75.22 | 51.19 | 364.1 | 42.91 | 400.7 | 1.41 | 56.67 | 1.3 | 16.07 | 129.66 | 127.33 |
| 2020 (7) | 6.04 | -49.16 | -1.09 | 0 | -6.57 | 0 | 1.62 | 5.19 | 4.95 | -40.72 | 1.21 | 18.63 | 0.35 | 0 | 0.84 | 14.56 | 11.03 | 39.09 | 8.57 | 27.53 | 0.9 | 36.36 | 1.12 | 15.46 | 57.03 | -59.91 |
| 2019 (6) | 11.88 | 0 | -3.53 | 0 | -2.09 | 0 | 1.54 | 0 | 8.35 | 0 | 1.02 | 21.43 | -0.11 | 0 | 0.73 | -4.44 | 7.93 | 28.32 | 6.72 | 19.57 | 0.66 | 153.85 | 0.97 | 7.78 | 142.28 | 0 |
| 2018 (5) | -3.9 | 0 | -2.3 | 0 | -3.24 | 0 | -3.07 | 0 | -6.2 | 0 | 0.84 | 42.37 | -0.57 | 0 | 0.77 | 21.23 | 6.18 | 8.04 | 5.62 | 43.37 | 0.26 | 4.0 | 0.9 | 4.65 | -57.52 | 0 |
| 2017 (4) | 14.25 | 289.34 | -1.45 | 0 | -5.6 | 0 | 2.85 | 235.29 | 12.8 | 349.12 | 0.59 | 353.85 | -0.16 | 0 | 0.63 | 319.42 | 5.72 | 19.67 | 3.92 | -9.47 | 0.25 | 19.05 | 0.86 | 22.86 | 283.30 | 305.6 |
| 2016 (3) | 3.66 | -24.07 | -0.81 | 0 | -6.77 | 0 | 0.85 | 44.07 | 2.85 | -31.16 | 0.13 | 85.71 | -0.12 | 0 | 0.15 | 57.1 | 4.78 | 55.19 | 4.33 | 6.65 | 0.21 | -58.0 | 0.7 | -7.89 | 69.85 | -22.91 |
| 2015 (2) | 4.82 | -40.12 | -0.68 | 0 | -3.86 | 0 | 0.59 | 0 | 4.14 | -46.16 | 0.07 | 0.0 | -0.12 | 0 | 0.10 | 10.89 | 3.08 | -29.52 | 4.06 | -11.55 | 0.5 | -18.03 | 0.76 | -3.8 | 90.60 | -32.58 |
| 2014 (1) | 8.05 | 0 | -0.36 | 0 | -6.3 | 0 | -0.93 | 0 | 7.69 | 0 | 0.07 | 0 | 0.07 | 0 | 0.09 | 0 | 4.37 | 0 | 4.59 | 0 | 0.61 | 0 | 0.79 | 0 | 134.39 | 0 |
| 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) | 19.38 | 527.18 | 17.74 | -2.68 | -197.78 | 51.97 | -23.23 | -627.95 | 14.91 | 2.5 | 81.16 | 158.28 | 16.7 | 662.56 | 53.49 | 0.25 | -39.02 | -43.18 | -0.08 | 0.0 | -161.54 | 0.40 | -36.55 | -54.0 | 5.97 | 1.53 | 49.25 | 5.37 | -9.14 | 21.49 | 0.48 | -11.11 | -9.43 | 0.49 | 8.89 | 22.5 | 305.68 | 582.58 | -0.65 |
| 24Q2 (19) | 3.09 | 175.89 | 146.54 | -0.9 | -34.33 | 21.05 | 4.4 | 446.46 | 1729.63 | 1.38 | 436.59 | 346.43 | 2.19 | 386.67 | 128.15 | 0.41 | 78.26 | -18.0 | -0.08 | 85.71 | -113.11 | 0.64 | 66.77 | -39.66 | 5.88 | 3.89 | 119.4 | 5.91 | 7.07 | 40.38 | 0.54 | 0.0 | 5.88 | 0.45 | 4.65 | 15.38 | 44.78 | 159.5 | 134.46 |
| 24Q1 (18) | 1.12 | -78.38 | -36.72 | -0.67 | 79.0 | 92.26 | -1.27 | -1370.0 | -14.41 | -0.41 | 89.1 | 92.81 | 0.45 | -77.39 | 106.53 | 0.23 | -90.69 | 64.29 | -0.56 | -64.71 | -255.56 | 0.38 | -92.42 | -0.27 | 5.66 | 8.22 | 201.06 | 5.52 | 33.66 | 228.57 | 0.54 | -1.82 | 8.0 | 0.43 | 2.38 | 0.0 | 17.26 | -83.01 | -74.55 |
| 23Q4 (17) | 5.18 | -68.53 | 8533.33 | -3.19 | 42.83 | 83.97 | 0.1 | 100.37 | 600.0 | -3.76 | 12.35 | 12.15 | 1.99 | -81.71 | 110.03 | 2.47 | 461.36 | 474.42 | -0.34 | -361.54 | -41.67 | 5.02 | 473.13 | 390.29 | 5.23 | 30.75 | 5.02 | 4.13 | -6.56 | 4.82 | 0.55 | 3.77 | 3.77 | 0.42 | 5.0 | 0.0 | 101.57 | -66.99 | 8177.84 |
| 23Q3 (16) | 16.46 | 347.89 | 29.91 | -5.58 | -389.47 | -178.15 | -27.3 | -10011.11 | 22.47 | -4.29 | -666.07 | 3.38 | 10.88 | 239.85 | -45.08 | 0.44 | -12.0 | 238.46 | 0.13 | -78.69 | 118.06 | 0.88 | -16.75 | 163.27 | 4.0 | 49.25 | -10.71 | 4.42 | 4.99 | -19.64 | 0.53 | 3.92 | 0.0 | 0.4 | 2.56 | -4.76 | 307.66 | 336.77 | 56.62 |
| 23Q2 (15) | -6.64 | -475.14 | -147.19 | -1.14 | 86.84 | 38.38 | -0.27 | 75.68 | -2600.0 | -0.56 | 90.18 | -105.64 | -7.78 | -12.92 | -163.67 | 0.5 | 257.14 | 194.12 | 0.61 | 69.44 | 175.31 | 1.05 | 175.6 | 335.11 | 2.68 | 42.55 | -76.86 | 4.21 | 150.6 | -68.63 | 0.51 | 2.0 | -3.77 | 0.39 | -9.3 | -2.5 | -129.94 | -291.61 | -232.53 |
| 23Q1 (14) | 1.77 | 2850.0 | -86.2 | -8.66 | 56.48 | 14.0 | -1.11 | -5450.0 | -103.12 | -5.7 | -33.18 | -171.97 | -6.89 | 65.27 | -349.64 | 0.14 | -67.44 | 75.0 | 0.36 | 250.0 | -25.0 | 0.38 | -62.71 | 267.67 | 1.88 | -62.25 | -87.74 | 1.68 | -57.36 | -89.33 | 0.5 | -5.66 | -3.85 | 0.43 | 2.38 | 16.22 | 67.82 | 5427.01 | -12.05 |
| 22Q4 (13) | 0.06 | -99.53 | -99.75 | -19.9 | -378.71 | -349.21 | -0.02 | 99.94 | -100.11 | -4.28 | 3.6 | -152.32 | -19.84 | -200.15 | -202.01 | 0.43 | 230.77 | -62.61 | -0.24 | 66.67 | 68.0 | 1.02 | 207.75 | -40.65 | 4.98 | 11.16 | -65.39 | 3.94 | -28.36 | -67.22 | 0.53 | 0.0 | 1.92 | 0.42 | 0.0 | 27.27 | 1.23 | -99.38 | -99.34 |
| 22Q3 (12) | 12.67 | -9.95 | -27.48 | 7.14 | 485.95 | 239.73 | -35.21 | -352000.0 | -400.14 | -4.44 | -144.71 | -202.3 | 19.81 | 62.11 | 60.28 | 0.13 | -23.53 | -92.97 | -0.72 | 11.11 | -614.29 | 0.33 | 37.58 | -87.87 | 4.48 | -61.31 | -69.81 | 5.5 | -59.02 | -56.25 | 0.53 | 0.0 | 60.61 | 0.42 | 5.0 | 20.0 | 196.43 | 100.34 | 48.98 |
| 22Q2 (11) | 14.07 | 9.66 | -6.45 | -1.85 | 81.63 | -25.0 | -0.01 | -100.03 | 99.82 | 9.93 | 25.38 | 48.88 | 12.22 | 342.75 | -9.88 | 0.17 | 112.5 | 41.67 | -0.81 | -268.75 | -1720.0 | 0.24 | 132.89 | 25.65 | 11.58 | -24.46 | -13.26 | 13.42 | -14.79 | 21.89 | 0.53 | 1.92 | 82.76 | 0.4 | 8.11 | 17.65 | 98.05 | 27.17 | -24.12 |
| 22Q1 (10) | 12.83 | -46.27 | 366.55 | -10.07 | -127.31 | -225.89 | 35.63 | 98.5 | 823.06 | 7.92 | -3.18 | 450.0 | 2.76 | -85.81 | 911.76 | 0.08 | -93.04 | -84.91 | 0.48 | 164.0 | 1300.0 | 0.10 | -93.98 | -89.79 | 15.33 | 6.53 | 78.05 | 15.75 | 31.03 | 115.46 | 0.52 | 0.0 | 85.71 | 0.37 | 12.12 | 32.14 | 77.10 | -58.45 | 120.66 |
| 21Q4 (9) | 23.88 | 36.69 | 2553.33 | -4.43 | 13.31 | -460.76 | 17.95 | 354.97 | 962.13 | 8.18 | 88.48 | 204.09 | 19.45 | 57.36 | 17581.82 | 1.15 | -37.84 | 219.44 | -0.75 | -635.71 | -1400.0 | 1.73 | -37.12 | 103.99 | 14.39 | -3.03 | 167.47 | 12.02 | -4.38 | 192.46 | 0.52 | 57.58 | 100.0 | 0.33 | -5.71 | 17.86 | 185.55 | 40.73 | 858.66 |
| 21Q3 (8) | 17.47 | 16.16 | 163.9 | -5.11 | -245.27 | -619.72 | -7.04 | -25.49 | -31.1 | 4.34 | -34.93 | 1064.44 | 12.36 | -8.85 | 109.14 | 1.85 | 1441.67 | 285.42 | 0.14 | 180.0 | 180.0 | 2.75 | 1325.65 | 119.22 | 14.84 | 11.16 | 498.39 | 12.57 | 14.17 | 583.15 | 0.33 | 13.79 | 43.48 | 0.35 | 2.94 | 25.0 | 131.85 | 2.04 | -53.2 |
| 21Q2 (7) | 15.04 | 446.91 | 1123.13 | -1.48 | 52.1 | -470.0 | -5.61 | -245.34 | -94.12 | 6.67 | 363.19 | 1158.73 | 13.56 | 4088.24 | 1367.29 | 0.12 | -77.36 | -66.67 | 0.05 | 225.0 | -85.29 | 0.19 | -81.08 | -66.08 | 13.35 | 55.05 | 322.47 | 11.01 | 50.62 | 320.23 | 0.29 | 3.57 | -29.27 | 0.34 | 21.43 | -40.35 | 129.21 | 269.77 | 416.43 |
| 21Q1 (6) | 2.75 | 205.56 | 0 | -3.09 | -291.14 | 0 | 3.86 | 128.4 | 0 | 1.44 | -46.47 | 0 | -0.34 | -409.09 | 0 | 0.53 | 47.22 | 0 | -0.04 | 20.0 | 0 | 1.02 | 20.27 | 0 | 8.61 | 60.04 | 0 | 7.31 | 77.86 | 0 | 0.28 | 7.69 | 0 | 0.28 | 0.0 | 0 | 34.94 | 80.54 | 0 |
| 20Q4 (5) | 0.9 | -86.4 | 0 | -0.79 | -11.27 | 0 | 1.69 | 131.47 | 0 | 2.69 | 697.78 | 0 | 0.11 | -98.14 | 0 | 0.36 | -25.0 | 0 | -0.05 | -200.0 | 0 | 0.85 | -32.42 | 0 | 5.38 | 116.94 | 0 | 4.11 | 123.37 | 0 | 0.26 | 13.04 | 0 | 0.28 | 0.0 | 0 | 19.35 | -93.13 | 0 |
| 20Q3 (4) | 6.62 | 550.34 | 0.0 | -0.71 | -277.5 | 0.0 | -5.37 | -85.81 | 0.0 | -0.45 | 28.57 | 0.0 | 5.91 | 652.34 | 0.0 | 0.48 | 33.33 | 0.0 | 0.05 | -85.29 | 0.0 | 1.25 | 120.6 | 0.0 | 2.48 | -21.52 | 0.0 | 1.84 | -29.77 | 0.0 | 0.23 | -43.9 | 0.0 | 0.28 | -50.88 | 0.0 | 281.70 | 789.88 | 0.0 |
| 20Q2 (3) | -1.47 | 0 | 0.0 | 0.4 | 0 | 0.0 | -2.89 | 0 | 0.0 | -0.63 | 0 | 0.0 | -1.07 | 0 | 0.0 | 0.36 | 0 | 0.0 | 0.34 | 0 | 0.0 | 0.57 | 0 | 0.0 | 3.16 | 0 | 0.0 | 2.62 | 0 | 0.0 | 0.41 | 0 | 0.0 | 0.57 | 0 | 0.0 | -40.83 | 0 | 0.0 |
